LCNB (LCNB) 10-Q 4 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 03, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	LCNB CORP
Entity Central Index Key	1,074,902
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		9,894,743

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
ASSETS:
Cash and due from banks	$ 13,060	$ 14,155
Interest-bearing demand deposits	8,029	832
Total cash and cash equivalents	21,089	14,987
Investment securities:
Available-for-sale, at fair value	351,101	377,978
Held-to-maturity, at cost	36,505	22,633
Federal Reserve Bank stock, at cost	2,732	2,732
Federal Home Loan Bank stock, at cost	3,638	3,638
Loans, net	775,564	767,809
Premises and equipment, net	21,985	22,100
Goodwill	30,183	30,183
Core deposit and other intangibles	5,183	5,396
Bank owned life insurance	26,730	22,561
Other assets	11,212	10,514
TOTAL ASSETS	1,285,922	1,280,531
Deposits:
Noninterest-bearing	249,439	250,306
Interest-bearing	870,769	836,854
Total deposits	1,120,208	1,087,160
Short-term borrowings	11,668	37,387
Long-term debt	789	5,947
Accrued interest and other liabilities	10,324	9,929
TOTAL LIABILITIES	$ 1,142,989	$ 1,140,423
Commitments and Contingencies
SHAREHOLDERS' EQUITY:
Preferred shares – no par value, authorized 1,000,000 shares, none outstanding	$ 0	$ 0
Common shares – no par value, authorized 12,000,000 shares, issued 10,685,415 and 10,679,174 shares at March 31, 2016 and December 31, 2015, respectively	75,487	76,908
Retained earnings	76,005	74,629
Treasury shares at cost, 753,627 shares at March 31, 2016 and December 31, 2015	(11,665)	(11,665)
Accumulated other comprehensive income, net of taxes	3,106	236
TOTAL SHAREHOLDERS' EQUITY	142,933	140,108
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,285,922	$ 1,280,531

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
SHAREHOLDERS' EQUITY:
Preferred shares, no par value (in dollars per share)
Preferred shares, shares authorized (in shares)	1,000,000	1,000,000
Preferred shares, shares outstanding (in shares)	0	0
Common shares, no par value (in dollars per share)
Common shares, shares authorized (in shares)	12,000,000	12,000,000
Common shares, shares issued (in shares)	10,685,415	10,679,174
Treasury shares (in shares)	753,627	753,627

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
INTEREST INCOME:
Interest and fees on loans	$ 8,627	$ 8,540
Interest on investment securities:
Taxable	1,189	856
Non-taxable	758	653
Other investments	47	41
TOTAL INTEREST INCOME	10,621	10,090
INTEREST EXPENSE:
Interest on deposits	823	682
Interest on short-term borrowings	14	4
Interest on long-term debt	12	76
TOTAL INTEREST EXPENSE	849	762
NET INTEREST INCOME	9,772	9,328
PROVISION FOR LOAN LOSSES	90	69
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	9,682	9,259
NON-INTEREST INCOME:
Trust income	763	800
Service charges and fees on deposit accounts	1,193	1,107
Net gain (loss) on sales of securities	371	111
Bank owned life insurance income	169	159
Gains from sales of loans	41	35
Other operating income	105	94
TOTAL NON-INTEREST INCOME	2,642	2,306
NON-INTEREST EXPENSE:
Salaries and employee benefits	4,563	4,290
Equipment expenses	249	288
Occupancy expense, net	569	595
State franchise tax	281	252
Marketing	167	163
Amortization of intangibles	187	146
FDIC insurance premiums	165	151
Merger-related expenses	0	70
Other non-interest expense	2,111	1,694
TOTAL NON-INTEREST EXPENSE	8,292	7,649
INCOME BEFORE INCOME TAXES	4,032	3,916
PROVISION FOR INCOME TAXES	1,068	1,082
NET INCOME	$ 2,964	$ 2,834
Dividends declared per common share (usd per share)	$ 0.16	$ 0.16
Earnings per common share:
Basic (usd per share)	0.30	0.30
Diluted (usd per share)	$ 0.30	$ 0.30
Weighted average common shares outstanding:
Basic (in shares)	9,916,114	9,312,636
Diluted (in shares)	9,998,516	9,410,774

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 2,964	$ 2,834
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale securities (net of taxes of $1,590 and $763 for the three months ended March 31, 2016 and 2015, respectively)	3,087	1,480
Reclassification adjustment for net realized (gain) loss on sale of available-for-sale securities included in net income (net of taxes of $126 and $38 for the three months ended March 31, 2016 and 2015, respectively)	(245)	(73)
Change in nonqualified pension plan unrecognized net loss and unrecognized prior service cost (net of taxes of $14 and $14 for the three months ended March 31, 2016 and 2015, respectively)	28	28
TOTAL COMPREHENSIVE INCOME	$ 5,834	$ 4,269

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Other comprehensive income:
Net unrealized gain (loss) on available-for-sale securities, taxes	$ 1,590	$ 763
Net realized gain (loss) on sale of available-for-sale securities included in net income, taxes	126	38
Change in nonqualified pension plan unrecognized net loss and unrecognized prior service cost, taxes	$ 14	$ 14

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Retained Earnings [Member]	Treasury Shares [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance Beginning (in shares) at Dec. 31, 2014		9,311,318
Balance beginning at Dec. 31, 2014	$ 125,695	$ 67,181	$ 69,394	$ (11,665)	$ 785
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,834		2,834
Other comprehensive income, net of taxes	1,435				1,435
Dividend Reinvestment and Stock Purchase Plan (in shares)		6,265
Dividend Reinvestment and Stock Purchase Plan	95	$ 95
Compensation expense relating to stock options	7	$ 7
Common stock dividends, $0.16 per share	(1,490)		(1,490)
Balance Ending (in shares) at Mar. 31, 2015		9,317,583
Balance ending at Mar. 31, 2015	128,576	$ 67,283	70,738	(11,665)	2,220
Balance Beginning (in shares) at Dec. 31, 2015		9,925,547
Balance beginning at Dec. 31, 2015	140,108	$ 76,908	74,629	(11,665)	236
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,964		2,964
Other comprehensive income, net of taxes	2,870				2,870
Dividend Reinvestment and Stock Purchase Plan (in shares)		6,241
Dividend Reinvestment and Stock Purchase Plan	101	$ 101
Repurchase of stock warrants	(1,545)	(1,545)
Compensation expense relating to stock options	1	1
Compensation expense relating to restricted stock	22	$ 22
Common stock dividends, $0.16 per share	(1,588)		(1,588)
Balance Ending (in shares) at Mar. 31, 2016		9,931,788
Balance ending at Mar. 31, 2016	$ 142,933	$ 75,487	$ 76,005	$ (11,665)	$ 3,106

CONSOLIDATED STATEMENTS OF SHA8

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Stockholders' Equity [Abstract]
Common stock dividends (in dollars per share)	$ 0.16	$ 0.16

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,964	$ 2,834
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion	806	753
Provision for loan losses	90	69
Increase in cash surrender value of bank owned life insurance	(169)	(159)
Realized gain from sales of securities available-for-sale	(371)	(111)
Realized gain from sales of premises and equipment	(1)	0
Realized loss from sales and write-downs of other real estate owned and repossessed assets	0	(9)
Origination of mortgage loans for sale	(1,661)	(1,675)
Realized gains from sales of loans	(41)	(35)
Proceeds from sales of mortgage loans	1,687	1,693
Compensation expense related to stock options	1	7
Compensation expense related to restricted stock	22	0
Changes in:
Accrued income receivable	(930)	(656)
Other assets	(180)	(1,336)
Other liabilities	(630)	(816)
TOTAL ADJUSTMENTS	(1,377)	(2,275)
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	1,587	559
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of investment securities available-for-sale	20,429	6,002
Proceeds from maturities and calls of investment securities:
Available-for-sale	16,141	2,824
Held-to-maturity	565	207
Purchases of investment securities:
Available-for-sale	(5,310)	(22,035)
Held-to-maturity	(14,437)	(400)
Net (increase) decrease in loans	(7,837)	(3,097)
Purchase of bank owned life insurance	(4,000)	0
Proceeds from sale of other real estate owned and repossessed assets	0	114
Additions to other real estate owned	0	(20)
Purchases of premises and equipment	(176)	(90)
Proceeds from sale of premises and equipment	1	0
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	5,376	(16,495)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	33,048	27,520
Net (decrease) increase in short-term borrowings	(25,719)	(3,191)
Principal payments on long-term debt	(5,158)	(5,204)
Proceeds from issuance of common stock	20	16
Repurchase of stock warrants	(1,545)	0
Cash dividends paid on common stock	(1,507)	(1,411)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES	(861)	17,730
NET CHANGE IN CASH AND CASH EQUIVALENTS	6,102	1,794
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	14,987	15,845
CASH AND CASH EQUIVALENTS AT END OF PERIOD	21,089	17,639
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	888	819
Income taxes paid	830	1,000
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES:
Transfer from loans to other real estate owned and repossessed assets	$ 0	$ 79

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Substantially all of the assets, liabilities and operations of LCNB Corp. ("LCNB") are attributable to its wholly-owned subsidiary, LCNB National Bank (the "Bank"). The accompanying unaudited consolidated financial statements include the accounts of LCNB and the Bank. The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and the rules and regulations of the Securities and Exchange Commission (the "SEC"). Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments (consisting of normal, recurring accruals) considered necessary for a fair presentation of financial position, results of operations, and cash flows for the interim periods, as required by Regulation S-X, Rule 10-01. The consolidated balance sheet as of December 31, 2015 has been derived from the audited consolidated balance sheet as of that day. Certain prior period data presented in the financial statements have been reclassified to conform with the current year presentation. LCNB adopted ASU No. 2015-07, "Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)" during the first quarter 2016. ASU No. 2015-07 applies to entities that measure an investment's fair value using the net asset value per share, or an equivalent, as a practical expedient. It eliminates the requirement to classify such investments within the fair value hierarchy. The amendments are to be applied retrospectively to all periods presented. LCNB measures the fair value of certain mutual fund investments using the net asset value per share practical expedient and disclosures concerning these investments in Note 15 - Fair Value Measurements have been changed to comply with the new guidance. Adoption did not have an impact on LCNB's results of operations or financial position. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Results of operations for the three months ended March 31, 2016 are not necessarily indicative of the results to be expected for the full year ending December 31, 2016 . These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements, accounting policies, and financial notes thereto included in LCNB's 2015 Annual Report on Form 10-K filed with the SEC.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Acquisitions	Acquisitions On December 29, 2014 , LCNB and BNB Bancorp, Inc. (“BNB”) entered into an Agreement and Plan of Merger (“Merger Agreement”) pursuant to which BNB was acquired by LCNB on April 30, 2015. Immediately following the merger of BNB into LCNB, Brookville National Bank ("Brookville"), a wholly-owned subsidiary of BNB, was merged into LCNB National Bank. Brookville operated a main office and a branch office, both in Brookville, Ohio. These offices became branches of the Bank after the merger. Under the terms of the Merger Agreement, the shareholders of BNB common stock received, for each share of BNB common stock, (i) $ 15.75 in cash and (ii) 2.005 LCNB common shares. The merger with BNB was accounted for using the acquisition method of accounting and, accordingly, assets acquired, liabilities assumed, and consideration paid were recorded at their estimated fair values as of the merger date, as summarized in the following table (in thousands): Consideration Paid: Common shares issued $ 9,063 Cash paid to shareholder(s) 4,403 Total consideration paid 13,466 Identifiable Assets Acquired: Cash and cash equivalents 13,396 Investment securities 58,239 Federal Reserve Bank stock 130 Loans 34,661 Premises and equipment 2,311 Core deposit intangible 1,418 Other assets 532 Total identifiable assets acquired 110,687 Liabilities Assumed: Deposits 99,133 Deferred income taxes 576 Other liabilities 57 Total liabilities assumed 99,766 Total Identifiable Net Assets Acquired 10,921 Goodwill resulting from merger $ 2,545 The amount of goodwill recorded reflects LCNB's entrance into a new market and related synergies that are expected to result from the acquisition and represent the excess purchase price over the estimated fair value of the net assets acquired. The goodwill will not be amortizable on LCNB's financial records, but is deductible for tax purposes. The core deposit intangible is being amortized over nine years using the straight-line method. Direct costs related to the acquisition were expensed as incurred and are recorded as a merger-related expense in the consolidated statements of income.

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Investment Securities	Investment Securities The amortized cost and estimated fair value of investment securities at March 31, 2016 and December 31, 2015 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value March 31, 2016 Available-for-Sale: U.S. Treasury notes $ 52,591 1,001 — 53,592 U.S. Agency notes 126,835 1,473 6 128,302 U.S. Agency mortgage-backed securities 33,561 281 74 33,768 Certificates of deposit 248 1 — 249 Municipal securities: Non-taxable 102,900 1,798 56 104,642 Taxable 26,714 596 5 27,305 Mutual funds 2,527 — 35 2,492 Trust preferred securities 49 — — 49 Equity securities 659 59 16 702 $ 346,084 $ 5,209 192 351,101 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable 29,873 528 78 30,323 Taxable 6,632 7 14 6,625 $ 36,505 535 92 36,948 December 31, 2015 Available-for-Sale: U.S. Treasury notes $ 72,672 309 135 72,846 U.S. Agency notes 140,876 164 1,151 139,889 U.S. Agency mortgage-backed securities 29,608 174 404 29,378 Certificates of deposit 248 1 — 249 Municipal securities: Non-taxable 103,900 1,713 134 105,479 Taxable 26,738 337 134 26,941 Mutual funds 2,517 — 51 2,466 Trust preferred securities 49 1 — 50 Equity securities 659 40 19 680 $ 377,267 2,739 2,028 377,978 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable 22,233 95 97 22,231 Taxable 400 — 1 399 $ 22,633 95 98 22,630 Information concerning investment securities with gross unrealized losses at March 31, 2016 and December 31, 2015 , aggregated by length of time that individual securities have been in a continuous loss position, is as follows (dollars in thousands): Less than Twelve Months Twelve Months or Greater Fair Value Unrealized Losses Fair Value Unrealized Losses March 31, 2016 Investment Securities Available-for-Sale: U.S. Treasury notes $ — — $ — — U.S. Agency notes 9,989 6 — — U.S. Agency mortgage-backed securities 5,281 17 4,013 57 Municipal securities: Non-taxable 9,202 32 4,220 24 Taxable 1,660 4 449 1 Mutual funds 1,221 1 272 34 Trust preferred securities — — — — Equity securities 124 11 73 5 $ 27,477 71 $ 9,027 121 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable $ 873 2 3,444 76 Taxable 3,286 14 — — $ 4,159 16 $ 3,444 76 December 31, 2015 Investment Securities Available-for-Sale: U.S. Treasury notes $ 32,854 75 $ 4,846 60 U.S. Agency notes 104,053 1,000 9,869 151 U.S. Agency mortgage-backed securities 19,190 256 4,068 148 Municipal securities: Non-taxable 13,124 74 7,037 60 Taxable 15,601 114 880 20 Mutual funds 1,215 17 268 34 Trust preferred securities — — — — Equity securities 248 12 73 7 $ 186,285 1,548 $ 27,041 480 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable $ 832 3 $ 3,426 94 Taxable 399 1 — — $ 1,231 4 $ 3,426 94 Management has determined that the unrealized losses at March 31, 2016 are primarily due to fluctuations in market interest rates and do not reflect credit quality deterioration of the securities. Because LCNB does not have the intent to sell the investments and it is more likely than not that LCNB will not be required to sell the investments before recovery of their amortized cost bases, which may be at maturity, LCNB does not consider these investments to be other-than-temporarily impaired. Contractual maturities of investment securities at March 31, 2016 were as follows (in thousands). Actual maturities may differ from contractual maturities when issuers have the right to call or prepay obligations. Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 22,647 22,759 3,859 3,866 Due from one to five years 158,647 161,011 4,021 4,010 Due from five to ten years 127,994 130,320 10,732 10,781 Due after ten years — — 17,893 18,291 309,288 314,090 36,505 36,948 U.S. Agency mortgage-backed securities 33,561 33,768 — — Mutual funds 2,527 2,492 — — Trust preferred securities 49 49 — — Equity securities 659 702 — — $ 346,084 351,101 36,505 36,948 Investment securities with a market value of $226,644,000 and $215,952,000 at March 31, 2016 and December 31, 2015 , respectively, were pledged to secure public deposits and for other purposes required or permitted by law. Certain information concerning the sale of investment securities available-for-sale for the three months ended March 31, 2016 and 2015 was as follows (in thousands): Three Months Ended 2016 2015 Proceeds from sales $ 20,429 6,002 Gross realized gains 371 111 Gross realized losses — —

Loans

Loans	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Loans	Loans Major classifications of loans at March 31, 2016 and December 31, 2015 are as follows (in thousands): March 31, 2016 December 31, 2015 Commercial and industrial $ 45,324 45,275 Commercial, secured by real estate 430,179 419,633 Residential real estate 271,812 273,139 Consumer 17,925 18,510 Agricultural 12,589 13,479 Other loans, including deposit overdrafts 643 665 778,472 770,701 Deferred net origination costs (fees) 242 237 778,714 770,938 Less allowance for loan losses 3,150 3,129 Loans, net $ 775,564 767,809 All advances from the Federal Home Loan Bank ("FHLB") of Cincinnati are secured by a blanket pledge of LCNB's 1-4 family first lien mortgage loans in the amount of approximately $230 million and $231 million at March 31, 2016 and December 31, 2015 , respectively. Additionally, LCNB is required to hold minimum levels of FHLB stock, based on the outstanding borrowings. Loans acquired through mergers are recorded at fair value with no carryover of the acquired entity's previously established allowance for loan losses. The excess of expected cash flows over the estimated fair value of acquired loans is recognized as interest income over the remaining contractual lives of the loans using the level yield method. Subsequent decreases in expected cash flows will require additions to the allowance for loan losses. Subsequent improvements in expected cash flows result in the recognition of additional interest income over the then-remaining contractual lives of the loans. Impaired loans acquired are accounted for under FASB ASC 310-30. Factors considered in evaluating whether an acquired loan was impaired include delinquency status and history, updated borrower credit status, collateral information, and updated loan-to-value information. The difference between contractually required payments at the time of acquisition and the cash flows expected to be collected is referred to as the nonaccretable difference. The interest component of the cash flows expected to be collected is referred to as the accretable yield and is recognized as interest income over the remaining contractual life of the loan using the level yield method. Subsequent decreases in expected cash flows will require additions to the allowance for loan losses. Subsequent improvements in expected cash flows will result in a reclassification from the nonaccretable difference to the accretable yield. Non-accrual, past-due, and accruing restructured loans as of March 31, 2016 and December 31, 2015 are as follows (in thousands): March 31, 2016 December 31, 2015 Non-accrual loans: Commercial and industrial $ — — Commercial, secured by real estate 1,759 876 Agricultural 413 48 Residential real estate 1,144 799 Consumer 12 — Total non-accrual loans 3,328 1,723 Past-due 90 days or more and still accruing 99 559 Total non-accrual and past-due 90 days or more and still accruing 3,427 2,282 Accruing restructured loans 13,955 13,723 Total $ 17,382 16,005 The allowance for loan losses for the three months ended March 31, 2016 and 2015 are as follows (in thousands): Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total Three Months Ended March 31, 2016 Allowance for loan losses: Balance, beginning of year $ 244 1,908 854 54 66 3 3,129 Provision charged to expenses — (35 ) 66 61 (10 ) 8 90 Losses charged off — (23 ) (28 ) (44 ) — (23 ) (118 ) Recoveries 3 18 4 10 — 14 49 Balance, end of period $ 247 1,868 896 81 56 2 3,150 Three Months Ended March 31, 2015 Allowance for loan losses: Balance, beginning of year $ 129 1,990 926 63 11 2 3,121 Provision charged to expenses 1 (37 ) 64 (29 ) 66 4 69 Losses charged off — (313 ) (82 ) (11 ) — (14 ) (420 ) Recoveries 1 — 26 31 — 9 67 Balance, end of period $ 131 1,640 934 54 77 1 2,837 A breakdown of the allowance for loan losses and the loan portfolio by loan segment at March 31, 2016 and December 31, 2015 are as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total March 31, 2016 Allowance for loan losses: Individually evaluated for impairment $ 8 210 93 13 — — 324 Collectively evaluated for impairment 239 1,629 803 68 56 2 2,797 Acquired credit impaired loans — 29 — — — — 29 Balance, end of period $ 247 1,868 896 81 56 2 3,150 Loans: Individually evaluated for impairment $ 362 13,065 1,593 63 384 — 15,467 Collectively evaluated for impairment 44,236 410,441 267,682 17,934 12,184 139 752,616 Acquired credit impaired loans 739 6,351 2,986 22 29 504 10,631 Balance, end of period $ 45,337 429,857 272,261 18,019 12,597 643 778,714 December 31, 2015 Allowance for loan losses: Individually evaluated for impairment $ 9 306 48 — — — 363 Collectively evaluated for impairment 235 1,602 806 54 66 3 2,766 Acquired credit impaired loans — — — — — — — Balance, end of period $ 244 1,908 854 54 66 3 3,129 Loans: Individually evaluated for impairment $ 370 12,351 1,541 56 — — 14,318 Collectively evaluated for impairment 43,726 399,092 269,001 18,516 13,438 179 743,952 Acquired credit impaired loans 1,191 7,877 3,039 27 48 486 12,668 Balance, end of period $ 45,287 419,320 273,581 18,599 13,486 665 770,938 The risk characteristics of LCNB's material loan portfolio segments are as follows: Commercial and Industrial Loans. LCNB’s commercial and industrial loan portfolio consists of loans for various purposes, including loans to fund working capital requirements (such as inventory and receivables financing) and purchases of machinery and equipment. LCNB offers a variety of commercial and industrial loan arrangements, including term loans, balloon loans, and lines of credit. Most commercial and industrial loans have a variable rate, with adjustment periods ranging from one month to five years . Adjustments are generally based on a publicly available index rate plus a margin. The margin varies based on the terms and collateral securing the loan. Commercial and industrial loans are offered to businesses and professionals for short and medium terms on both a collateralized and uncollateralized basis. Commercial and industrial loans typically are underwritten on the basis of the borrower’s ability to make repayment from the cash flow of the business. Collateral, when obtained, may include liens on furniture, fixtures, equipment, inventory, receivables, or other assets. As a result, such loans involve complexities, variables, and risks that require thorough underwriting and more robust servicing than other types of loans. Commercial, Secured by Real Estate Loans. Commercial real estate loans include loans secured by a variety of commercial, retail, and office buildings, religious facilities, multifamily (more than two-family) residential properties, construction and land development loans, and other land loans. Commercial real estate loan products generally amortize over five to twenty-five years and are payable in monthly principal and interest installments. Some have balloon payments due within one to ten years after the origination date. Many have adjustable interest rates with adjustment periods ranging from one to ten years, some of which are subject to established “floor” interest rates. Commercial real estate loans are underwritten based on the ability of the property, in the case of income producing property, or the borrower’s business to generate sufficient cash flow to amortize the debt. Secondary emphasis is placed upon global debt service, collateral value, financial strength of any guarantors, and other factors. Commercial real estate loans are generally originated with a 75% maximum loan to appraised value ratio. Residential Real Estate Loans. Residential real estate loans include loans secured by first or second mortgage liens on one to two-family residential property. Home equity lines of credit and mortgage loans secured by owner-occupied agricultural property are included in this category. First and second mortgage loans are generally amortized over five to thirty years with monthly principal and interest payments. Home equity lines of credit generally have a five year draw period with interest only payments followed by a repayment period with monthly payments based on the amount outstanding. LCNB offers both fixed and adjustable rate mortgage loans. Adjustable rate loans are available with adjustment periods ranging between one to ten years and adjust according to an established index plus a margin, subject to certain floor and ceiling rates. Home equity lines of credit have a variable rate based on the Wall Street Journal prime rate plus a margin. LCNB does not originate reverse mortgage loans or residential real estate loans generally considered to be “subprime.” Residential real estate loans are underwritten primarily based on the borrower’s ability to repay, prior credit history, and the value of the collateral. LCNB generally requires private mortgage insurance for first mortgage loans that have a loan to appraised value ratio of greater than 80% . Consumer Loans. LCNB’s portfolio of consumer loans generally includes secured and unsecured loans to individuals for household, family and other personal expenditures. Secured loans include loans to fund the purchase of automobiles, recreational vehicles, boats, and similar acquisitions. Consumer loans made by LCNB generally have fixed rates and terms ranging up to 72 months, depending upon the nature of the collateral, size of the loan, and other relevant factors. Consumer loans generally have higher interest rates, but pose additional risks of collectability and loss when compared to certain other types of loans. Collateral, if present, is generally subject to damage, wear, and depreciation. The borrower’s ability to repay is of primary importance in the underwriting of consumer loans. Agricultural Loans. LCNB’s portfolio of agricultural loans includes loans for financing agricultural production or for financing the purchase of equipment used in the production of agricultural products. LCNB’s agricultural loans are generally secured by farm machinery, livestock, crops, vehicles, or other agricultural related collateral. LCNB uses a risk-rating system to quantify loan quality. A loan is assigned to a risk category based on relevant information about the ability of the borrower to service the debt including, but not limited to, current financial information, historical payment experience, credit documentation, public information, and current economic trends. The categories used are: • Pass – loans categorized in this category are higher quality loans that do not fit any of the other categories described below. • Other Assets Especially Mentioned (OAEM) - loans in this category are currently protected but are potentially weak. These loans constitute a risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitute an undue risk in light of the circumstances surrounding a specific asset. • Substandard – loans in this category are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the possibility that LCNB will sustain some loss if the deficiencies are not corrected. • Doubtful – loans classified in this category have all the weaknesses inherent in loans classified substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. A breakdown of the loan portfolio by credit quality indicators at March 31, 2016 and December 31, 2015 is as follows (in thousands): Pass OAEM Substandard Doubtful Total March 31, 2016 Commercial & industrial $ 44,585 — 752 — 45,337 Commercial, secured by real estate 409,710 7,521 12,626 — 429,857 Residential real estate 266,809 1,198 4,254 — 272,261 Consumer 17,911 — 108 — 18,019 Agricultural 11,111 728 758 — 12,597 Other 643 — — — 643 Total $ 750,769 9,447 18,498 — 778,714 December 31, 2015 Commercial & industrial $ 44,596 — 691 — 45,287 Commercial, secured by real estate 397,938 9,316 12,066 — 419,320 Residential real estate 267,567 1,935 4,079 — 273,581 Consumer 18,528 — 71 — 18,599 Agricultural 12,246 850 390 — 13,486 Other 665 — — — 665 Total $ 741,540 12,101 17,297 — 770,938 A loan portfolio aging analysis at March 31, 2016 and December 31, 2015 is as follows (in thousands): 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Total Loans Greater Than 90 Days and Accruing March 31, 2016 Commercial & industrial $ 61 — — 61 45,276 45,337 — Commercial, secured by real estate 75 73 836 984 428,873 429,857 — Residential real estate 1,008 2 1,025 2,035 270,226 272,261 64 Consumer 54 9 48 111 17,908 18,019 35 Agricultural — — — — 12,597 12,597 — Other 70 — — 70 573 643 — Total $ 1,268 84 1,909 3,261 775,453 778,714 99 December 31, 2015 Commercial & industrial $ — — — — 45,287 45,287 — Commercial, secured by real estate 73 81 876 1,030 418,290 419,320 — Residential real estate 777 198 1,124 2,099 271,482 273,581 516 Consumer 62 7 43 112 18,487 18,599 43 Agricultural — — — — 13,486 13,486 — Other 109 — — 109 556 665 — Total $ 1,021 286 2,043 3,350 767,588 770,938 559 Impaired loans, including acquired credit impaired loans, at March 31, 2016 and December 31, 2015 are as follows (in thousands): Recorded Investment Unpaid Principal Balance Related Allowance March 31, 2016 With no related allowance recorded: Commercial & industrial $ 752 1,036 — Commercial, secured by real estate 16,811 18,584 — Residential real estate 3,746 4,976 — Consumer 38 60 — Agricultural 413 504 — Other 504 700 — Total $ 22,264 25,860 — With an allowance recorded: Commercial & industrial $ 349 354 8 Commercial, secured by real estate 2,605 2,731 239 Residential real estate 833 937 93 Consumer 47 66 13 Agricultural — — — Other — — — Total $ 3,834 4,088 353 Total: Commercial & industrial $ 1,101 1,390 8 Commercial, secured by real estate 19,416 21,315 239 Residential real estate 4,579 5,913 93 Consumer 85 126 13 Agricultural 413 504 — Other 504 700 — Total $ 26,098 29,948 353 December 31, 2015 With no related allowance recorded: Commercial & industrial $ 1,205 1,500 — Commercial, secured by real estate 16,345 18,335 — Residential real estate 3,734 5,055 — Consumer 81 109 — Agricultural 48 151 — Other 486 701 — Total $ 21,899 25,851 — With an allowance recorded: Commercial & industrial $ 356 356 9 Commercial, secured by real estate 3,883 4,014 306 Residential real estate 846 958 48 Consumer 2 1 — Total $ 5,087 5,329 363 Total: Commercial & industrial $ 1,561 1,856 9 Commercial, secured by real estate 20,228 22,349 306 Residential real estate 4,580 6,013 48 Consumer 83 110 — Agricultural 48 151 — Other 486 701 — Total $ 26,986 31,180 363 The following presents information related to the average recorded investment and interest income recognized on impaired loans, including acquired credit impaired loans, for the three months ended March 31, 2016 and 2015 (in thousands): 2016 2015 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial & industrial $ 978 29 1,232 35 Commercial, secured by real estate 17,631 387 21,608 362 Residential real estate 3,778 67 4,326 82 Consumer 41 7 107 4 Agricultural 422 12 20 97 Other 495 20 522 19 Total $ 23,345 522 27,815 599 With an allowance recorded: Commercial & industrial $ 352 5 380 5 Commercial, secured by real estate 2,624 19 3,989 27 Residential real estate 834 10 944 10 Consumer 61 1 18 1 Agricultural — — 121 — Other — — — — Total $ 3,871 35 5,452 43 Total: Commercial & industrial $ 1,330 34 1,612 40 Commercial, secured by real estate 20,255 406 25,597 389 Residential real estate 4,612 77 5,270 92 Consumer 102 8 125 5 Agricultural 422 12 141 97 Other 495 20 522 19 Total $ 27,216 557 33,267 642 Of the interest income recognized on impaired loans during the three months ended March 31, 2016 and 2015 , approximately $0 and $11,000 , respectively, were recognized on a cash basis. Loan modifications that were classified as troubled debt restructurings during the three months ended March 31, 2016 and 2015 are as follows (dollars in thousands): 2016 2015 Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Three Months Ended March 31, Commercial, secured by real estate 1 $ 299 372 — — — Residential real estate 1 18 18 3 87 87 Consumer 1 17 17 — — — Total 3 $ 334 407 3 $ 87 87 Each restructured loan is separately negotiated with the borrower and includes terms and conditions that reflect the borrower's ability to pay the debt as modified. Modifications may include interest only payments for a period of time, temporary or permanent reduction of the loan's interest rate, capitalization of delinquent interest, or extensions of the maturity date. LCNB is not committed to lend additional funds to borrowers whose loan terms were modified in a troubled debt restructuring. There were no troubled debt restructurings that subsequently defaulted within twelve months of the restructuring date for the three months ended March 31, 2016 and 2015 and that remained in default at period end.

Acquired Credit Impaired Loans

Acquired Credit Impaired Loans	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Acquired Credit Impaired Loans	Acquired Credit Impaired Loans The following table provides at March 31, 2016 and December 31, 2015 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands): March 31, 2016 December 31, 2015 Commercial & industrial $ 739 1,191 Commercial, secured by real estate 6,351 7,877 Residential real estate 2,986 3,039 Consumer 22 27 Agricultural 29 48 Other loans, including deposit overdrafts 504 486 10,631 12,668 Less allowance for loan losses 29 — Loans, net $ 10,602 12,668 The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands): March 31, 2016 December 31, 2015 Outstanding balance $ 14,129 16,507 Carrying amount 10,631 12,668 Activity during the three months ended March 31, 2016 and 2015 for the accretable discount related to acquired credit impaired loans is as follows (in thousands): 2016 2015 Accretable discount at beginning of year $ 1,503 2,674 Reclass from nonaccretable discount to accretable discount 75 17 Less disposals (3 ) (1 ) Less accretion (237 ) (199 ) Accretable discount at end of period $ 1,338 2,491

Other Real Estate Owned

Other Real Estate Owned	3 Months Ended
	Mar. 31, 2016
Real Estate [Abstract]
Other Real Estate Owned	Other Real Estate Owned Other real estate owned includes property acquired through foreclosure or deed-in-lieu of foreclosure and are included in "other assets" in the consolidated balance sheets. Changes in other real estate owned are as follows (in thousands): Three Months Ended March 31, 2016 2015 Balance, beginning of year $ 846 1,370 Additions — 99 Reductions due to sales — (105 ) Balance, end of period $ 846 1,364 Other real estate owned at March 31, 2016 and December 31, 2015 consisted of (dollars in thousands): March 31, 2016 December 31, 2015 Commercial real estate $ 846 $ 846 Residential real estate — — $ 846 $ 846 The total recorded investment in residential consumer mortgage loans secured by residential real estate that was in the process of foreclosure at March 31, 2016 was $613,000 .

Affordable Housing Tax Credit L

Affordable Housing Tax Credit Limited Partnership	3 Months Ended
	Mar. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Affordable Housing Tax Credit Limited Partnership	Affordable Housing Tax Credit Limited Partnership LCNB is a limited partner in a limited partnership that sponsors affordable housing projects utilizing the Low Income Housing Tax Credit (LIHTC) pursuant to Section 42 of the Internal Revenue Code. The purpose of this investment is to achieve a satisfactory return on capital, to facilitate the sale of additional affordable housing product offerings, and to assist in achieving goals associated with the Community Reinvestment Act. The primary activities of the limited partnership include the identification, development, and operation of multi-family housing that is leased to qualifying residential tenants. The following table presents the balances of LCNB's affordable housing tax credit investment and related unfunded commitment at March 31, 2016 and December 31, 2015 (in thousands): March 31, December 31, Affordable housing tax credit investment $ 1,000 1,000 Less amortization 32 12 Net affordable housing tax credit investment $ 968 988 Unfunded commitment $ 865 907 LCNB expects to fund the unfunded commitment over ten years . The following table presents other information relating to LCNB's affordable housing tax credit investment for the periods indicated (in thousands): Three Months ended March 31, 2016 2015 Tax credits and other tax benefits recognized $ 28 — Tax credit amortization expense included in provision for income taxes 20 —

Short-Term Borrowings

Short-Term Borrowings	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Short-Term Borrowings	Short-Term Borrowings Short-term borrowings at March 31, 2016 and December 31, 2015 are as follows (dollars in thousands): March 31, 2016 December 31, 2015 Amount Rate Amount Rate Line of credit $ — — % $ 13,187 1.00 % FHLB short-term advance — — % 10,000 0.35 % Repurchase agreements 11,668 0.10 % 14,200 0.10 % $ 11,668 0.10 % $ 37,387 0.48 % Repurchase agreements are an option customers may use in managing their cash positions and mature the next business day after issuance. Repurchase agreements at March 31, 2016 and December 31, 2015 were secured by U.S. Agency notes and such collateral securities were held by the Federal Reserve Bank.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows: For the Three Months Ended 2016 2015 Statutory tax rate 34.2 % 34.0 % Increase (decrease) resulting from: Tax exempt interest (6.3 )% (5.5 )% Tax exempt income on bank owned life insurance (1.4 )% (1.4 )% Other, net — % 0.5 % Effective tax rate 26.5 % 27.6 %

Commitments and Contingent Liab

Commitments and Contingent Liabilities	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Commitments and Contingent Liabilities LCNB is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit. They involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the balance sheets. Exposure to credit loss in the event of nonperformance by the other parties to financial instruments for commitments to extend credit is represented by the contract amount of those instruments. The Bounce Protection product, a customer deposit overdraft program, is offered as a service and does not constitute a contract between the customer and LCNB. LCNB uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Financial instruments whose contract amounts represent off-balance-sheet credit risk at March 31, 2016 and December 31, 2015 are as follows (in thousands): March 31, 2016 December 31, Commitments to extend credit: Commercial loans $ 6,627 8,160 Other loans Fixed rate 4,827 2,293 Adjustable rate 1,315 1,362 Unused lines of credit: Fixed rate 6,656 6,378 Adjustable rate 89,724 90,153 Unused overdraft protection amounts on demand and NOW accounts 10,113 10,057 Standby letters of credit 357 457 $ 119,619 118,860 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Unused lines of credit include amounts not drawn on line of credit loans. Commitments to extend credit and unused lines of credit generally have fixed expiration dates or other termination clauses. Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. These guarantees generally are fully secured and have varying maturities. LCNB evaluates each customer's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management's credit evaluation of the borrower. Collateral held varies, but may include accounts receivable, inventory, residential realty, income-producing commercial property, and property, plant, and equipment. Capital expenditures include the construction or acquisition of new office buildings, improvements to LCNB's offices, purchases of furniture and equipment, and additions or improvements to LCNB's information technology system. Commitments outstanding for capital expenditures as of March 31, 2016 totaled approximately $10,922,000 , which includes estimated costs for construction of a new operations center in Lebanon, Ohio. Management believes that LCNB has sufficient liquidity to fund its lending and capital expenditure commitments. LCNB and its subsidiaries are parties to various claims and proceedings arising in the normal course of business. Management, after consultation with legal counsel, believes that the liabilities, if any, arising from such proceedings and claims will not be material to the consolidated financial position or results of operations.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	3 Months Ended
	Mar. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income Changes in accumulated other comprehensive income for the three months ended March 31, 2016 and 2015 are as follows (in thousands): Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total March 31, 2016 Balance at beginning of period $ 469 (233 ) 236 Before reclassifications 3,087 28 3,115 Reclassifications (245 ) — (245 ) Balance at end of period $ 3,311 (205 ) 3,106 March 31, 2015 Balance at beginning of period $ 1,126 (341 ) 785 Before reclassifications 1,480 28 1,508 Reclassifications (73 ) — (73 ) Balance at end of period $ 2,533 (313 ) 2,220 Reclassifications out of accumulated other comprehensive income during the three months ended March 31, 2016 and 2015 and the affected line items in the consolidated statements of income are as follows (in thousands): Three Months Ended Affected Line Item in the Consolidated Statements of Income 2016 2015 Realized gain on sale of securities $ 371 111 Net gain on sale of securities Less provision for income taxes 126 38 Provision for income taxes Reclassification adjustment, net of taxes $ 245 73

Retirement Plans

Retirement Plans	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Retirement Plans	Retirement Plans LCNB participates in a noncontributory defined benefit multi-employer retirement plan that covers substantially all regular full-time employees hired before January 1, 2009. Employees hired before this date who received a benefit reduction under certain amendments to the defined benefit retirement plan receive an automatic contribution of 5% or 7% of their annual compensation, depending on the sum of an employee's age and vesting service, into their defined contribution plans (401(k) plans), regardless of the contributions made by the employees. These contributions are made annually and these employees do not receive any employer matches to their 401(k) contributions. Employees hired on or after January 1, 2009 receive a 50% employer match on their contributions into the 401(k) plan, up to a maximum LCNB contribution of 3% of each individual employee's annual compensation. Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to pension and other employee benefits in the consolidated statements of income for the three -month periods ended March 31, 2016 and 2015 are as follows (in thousands): For the Three Months 2016 2015 Qualified noncontributory defined benefit retirement plan $ 220 270 401(k) plan 83 87 Certain highly compensated employees participate in a nonqualified defined benefit retirement plan. The nonqualified plan ensures that participants receive the full amount of benefits to which they would have been entitled under the noncontributory defined benefit retirement plan in the absence of limits on benefit levels imposed by certain sections of the Internal Revenue Code. The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three months ended March 31, 2016 and 2015 are summarized as follows (in thousands): Three Months Ended 2016 2015 Service cost $ 10 9 Interest cost 19 17 Amortization of unrecognized net loss 42 42 Net periodic pension cost $ 71 68 Amounts recognized in accumulated other comprehensive income, net of tax, at March 31, 2016 and December 31, 2015 for the nonqualified defined benefit retirement plan consists of (in thousands): March 31, 2016 December 31, Net actuarial loss $ 205 233

Stock Based Compensation

Stock Based Compensation	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Based Compensation	Stock Based Compensation LCNB established an Ownership Incentive Plan (the "2002 Plan") during 2002 that allowed for stock-based awards to eligible employees, as determined by the Board of Directors. The awards were made in the form of stock options, share awards, and/or appreciation rights. The 2002 Plan provided for the issuance of up to 200,000 shares. The 2002 Plan expired on April 16, 2012. Any outstanding unexercised options, however, continue to be exercisable in accordance with their terms. The 2015 Ownership Incentive Plan (the "2015 Plan") was ratified by LCNB's shareholders at the annual meeting on April 28, 2015 and allows for stock-based awards to eligible employees, as determined by the Compensation Committee of the Board of Directors. Awards may be made in the form of stock options, appreciation rights, restricted shares, and/or restricted share units. The 2015 Plan provides for the issuance of up to 450,000 shares. The 2015 Plan will terminate on April 28, 2025 and is subject to earlier termination by the Compensation Committee. Stock-based awards may be in the form of treasury shares or new shares. LCNB has not granted stock option awards since 2012. Options granted to date under the 2002 Plan vest ratably over a five -year period and expire ten years after the date of grant. Stock options outstanding at March 31, 2016 were as follows: Outstanding Stock Options Exercisable Stock Options Exercise Price Range Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) $9.00 - $10.99 17,633 $ 9.00 2.8 17,633 $ 9.00 2.8 $11.00 - $12.99 53,266 12.04 4.3 50,767 12.02 4.3 $17.00 - $18.99 6,562 17.88 0.9 6,562 17.88 0.9 77,461 11.85 3.7 74,962 11.82 3.6 The following table summarizes stock option activity for the periods indicated: 2016 2015 Options Weighted Average Exercise Price Options Weighted Average Exercise Price Outstanding, January 1, 83,861 $ 12.39 99,810 $ 12.16 Granted — — — — Exercised — — — — Expired (6,400 ) 18.95 (2,500 ) 9.00 Outstanding, March 31, 77,461 11.85 97,310 12.24 Exercisable, March 31, 74,962 11.82 86,762 12.24 The aggregate intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) for options outstanding at March 31, 2016 that were "in the money" (market price greater than exercise price) was $339,000 . The aggregate intrinsic value at that date for only the options that were exercisable was $330,000 . The aggregate intrinsic value for options outstanding at March 31, 2015 that were in the money was $338,000 and the aggregate intrinsic value at that date for only the options that were exercisable was $305,000 . The intrinsic value changes based upon fluctuations in the market value of LCNB's common stock. Total expense related to options included in salaries and employee benefits for the three months ended March 31, 2016 and 2015 was $1,000 and $7,000 , respectively. The related tax benefit for the three months ended March 31, 2016 and 2015 was $0 and $0 , respectively. Unrecognized compensation cost related to option awards to be recognized through the first quarter of 2017 is approximately $5,000 . Restricted stock awards granted under the 2015 Plan were as follows: 2016 2015 Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value Outstanding, January 1, 16,038 $ 15.47 — $ — Granted — — — — Vested — — — — Forfeited — — — — Outstanding, March 31, 16,038 $ 15.47 — $ — Total expense related to restricted stock awards included in salaries and wages in the consolidated statements of income for the three months ended March 31, 2016 was $22,000 and the related tax benefit was $8,000 . Unrecognized compensation expense for restricted stock awards was $136,000 at March 31, 2016 and is expected to be recognized over a period of five years .

Earnings Per Common Share

Earnings Per Common Share	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings per Common Share Basic earnings per common share is calculated by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per common share is adjusted for the dilutive effects of stock options, warrants, and restricted stock. The diluted average number of common shares outstanding has been increased for the assumed exercise of stock options and warrants with proceeds used to purchase treasury shares at the average market price for the period. The computations are as follows for the three months ended March 31, 2016 and 2015 (dollars in thousands, except share and per share data): For the Three Months 2016 2015 Net income $ 2,964 2,834 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 9,916,114 9,312,636 Add dilutive effect of: Stock options 17,225 16,203 Stock warrants 63,487 81,935 Restricted shares 1,690 — Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 9,998,516 9,410,774 Earnings per common share: Basic $ 0.30 0.30 Diluted 0.30 0.30 Options to purchase 6,562 and 12,962 shares of common stock at a weighted average price of $17.88 and $18.41 per share were outstanding at March 31, 2016 and 2015 , respectively, but were not included in the computation of diluted earnings per common share because the exercise prices of the options were greater than the average market price of the common shares.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements LCNB measures certain assets at fair value using various valuation techniques and assumptions, depending on the nature of the asset. Fair value is defined as the price that would be received from the sale of an asset in an orderly transaction between market participants at the measurement date. The inputs to the valuation techniques used to measure fair value are assigned to one of three broad levels: • Level 1 – quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the reporting date. • Level 2 – inputs other than quoted prices included within level 1 that are observable for the asset or liability either directly or indirectly. Level 2 inputs may include quoted prices for similar assets in active markets, quoted prices for identical assets or liabilities in markets that are not active, inputs other than quoted prices (such as interest rates or yield curves) that are observable for the asset or liability, and inputs that are derived from or corroborated by observable market data. • Level 3 - inputs that are unobservable for the asset or liability. The majority of LCNB's financial debt securities are classified as available-for-sale. The securities are reported at fair value with unrealized holding gains and losses reported net of income taxes in accumulated other comprehensive income. LCNB utilizes a pricing service for determining the fair values of most of its investment securities. Fair value for U.S. Treasury notes are determined based on market quotations (level 1). Fair value for most of the other investment securities is calculated using the discounted cash flow method for each security. The discount rates for these cash flows are estimated by the pricing service using rates observed in the market (level 2). Cash flow streams are dependent on estimated prepayment speeds and the overall structure of the securities given existing market conditions. In addition, LCNB has invested in trust preferred securities, equity securities, and four mutual funds that are not priced by the pricing service. Market quotations (level 1) are used to determine fair values for the trust preferred securities, equity securities, and a publicly traded mutual fund. Investments in two mutual funds that are measured at fair value using net asset values ("NAV") per share as a practical expedient are not required to be classified in the fair value hierarchy. These funds can be redeemed at any time at their current NAVs. An investment in a mutual fund that is not traded in an active market is considered to have level 2 inputs because an investor can have its interest in the fund redeemed for the balance of its capital account at any quarter-end assuming the fund is given a 60 day notice. The investment in this fund is carried at fair value, which approximates cost. Assets that may be recorded at fair value on a nonrecurring basis include impaired loans, other real estate owned, and other repossessed assets. A loan is considered impaired when management believes it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement. Impaired loans are carried at the present value of estimated future cash flows using the loan's existing rate or the fair value of collateral if the loan is collateral dependent, if this value is less than the loan balance. The inputs are considered to be level 3. Other real estate owned is adjusted to fair value upon transfer of the loan to foreclosed assets, usually based on an appraisal of the property. Subsequently, foreclosed assets are carried at the lower of carrying value or fair value. These inputs are also considered to be level 3. The following table summarizes the valuation of LCNB's assets recorded at fair value by input levels as of March 31, 2016 and December 31, 2015 (in thousands): Fair Value Measurements at the End of the Reporting Period Using Fair Value Measurements Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2016 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 53,592 53,592 — — U.S. Agency notes 128,302 — 128,302 — U.S. Agency mortgage-backed securities 33,768 — 33,768 — Certificates of deposit with other banks 249 — 249 — Municipal securities: Non-taxable 104,642 — 104,642 — Taxable 27,305 — 27,305 — Mutual funds 1,016 16 1,000 — Mutual funds measured at net asset value (a) 1,476 Trust preferred securities 49 49 — — Equity securities 702 702 — — Total recurring fair value measurements $ 351,101 54,359 295,266 — Nonrecurring fair value measurements: Impaired loans $ 3,527 — — 3,527 Other real estate owned and repossessed assets 846 — — 846 Total nonrecurring fair value measurements $ 4,373 — — 4,373 December 31, 2015 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 72,846 72,846 — — U.S. Agency notes 139,889 — 139,889 — U.S. Agency mortgage-backed securities 29,378 — 29,378 — Certificates of deposit with other banks 249 — 249 — Municipal securities: Non-taxable 105,479 — 105,479 — Taxable 26,941 — 26,941 — Mutual funds 1,018 18 1,000 — Mutual funds measured at net asset value (a) 1,448 Trust preferred securities 50 50 — — Equity securities 680 680 — — Total recurring fair value measurements $ 377,978 73,594 302,936 — Nonrecurring fair value measurements: Impaired loans $ 4,722 — — 4,722 Other real estate owned and repossessed assets 846 — — 846 Total nonrecurring fair value measurements $ 5,568 — — 5,568 (a) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Consolidated Balance Sheets. The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 fair value measurements at March 31, 2016 and December 31, 2015 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average March 31, 2016 Impaired loans $ 3,527 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 11.00 % 4.50 % 5.61 % Other real estate owned 846 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2015 Impaired loans $ 4,722 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 11.00 % 4.00 % 5.27 % Other real estate owned 846 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Carrying amounts and estimated fair values of financial instruments as of March 31, 2016 and December 31, 2015 are as follows (in thousands): Fair Value Measurements at the End of Carrying Amount Fair Value Quoted Significant Other Observable Inputs Significant Unobservable Inputs March 31, 2016 FINANCIAL ASSETS: Cash and cash equivalents $ 21,089 21,089 21,089 — — Investment securities, held-to-maturity 36,505 36,948 — — 36,948 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 775,564 770,069 — — 770,069 Accrued interest receivable 4,279 4,279 256 1,879 2,144 FINANCIAL LIABILITIES: Deposits 1,120,208 1,120,932 902,813 218,119 — Short-term borrowings 11,668 11,668 11,668 — — Long-term debt 789 817 — 817 — Accrued interest payable 305 305 16 289 — December 31, 2015 FINANCIAL ASSETS: Cash and cash equivalents $ 14,987 14,987 14,987 — — Investment securities, held-to-maturity 22,633 22,630 — — 22,630 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 767,809 761,388 — — 761,388 Accrued interest receivable 3,380 3,380 208 1,280 1,892 FINANCIAL LIABILITIES: Deposits 1,087,160 1,087,914 869,940 217,974 — Short-term borrowings 37,387 37,387 37,387 — — Long-term debt 5,947 6,290 — 6,290 — Accrued interest payable 345 345 16 329 — The fair values of off-balance-sheet financial instruments at March 31, 2016 and December 31, 2015 were not material. Fair values of financial instruments are based on various assumptions, including the discount rate and estimates of future cash flows. Therefore, the fair values presented may not represent amounts that could be realized in actual transactions. In addition, because the required disclosures exclude certain financial instruments and all nonfinancial instruments, any aggregation of the fair value amounts presented would not represent the underlying value of LCNB. The following methods and assumptions were used to estimate the fair value of certain financial instruments: Cash and cash equivalents The carrying amounts presented are deemed to approximate fair value. Investment securities Fair values for securities, excluding Federal Home Loan Bank and Federal Reserve Bank stock, are based on quoted market prices, if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities and/or discounted cash flow analysis or other methods. The carrying value of Federal Home Loan Bank and Federal Reserve Bank stock approximates fair value based on the respective redemptive provisions. Loans Fair value is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities, incorporating assumptions of current and projected prepayment speeds. These current rates approximate market rates. Deposits The fair value of demand deposits, savings accounts, and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed-maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities, which approximates market rates. Borrowings The carrying amounts of federal funds purchased, repurchase agreements, and U.S. Treasury demand note borrowings are deemed to approximate fair value of short-term borrowings. For long-term debt, fair values are estimated based on the discounted value of expected net cash flows using current interest rates. Accrued interest receivable and Accrued interest payable Carrying amount approximates fair value and is aligned with the underlying assets or liabilities.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)" ASU No. 2014-09 was issued in May 2014 and supersedes most current revenue recognition guidance for contracts to transfer goods or services or other nonfinancial assets. Lease contracts, insurance contracts, and most financial instruments are not included in the scope of this update. ASU No. 2014-09 provides that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance enumerates five steps that entities should follow in achieving this core principle. Additional disclosures providing information about contracts with customers are required. As extended by ASU No. 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date," ASU No. 2014-09 is effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Since LCNB's products are substantially financial in nature, adoption of ASU No. 2014-09 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2014-15, "Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern" ASU No. 2014-15 was issued in August 2014 and requires management to evaluate for each annual and interim reporting period whether it is probable that the entity will not be able to meet its obligations as they become due within one year after the date that financial statements are issued (or are available to be issued, where applicable). Certain disclosures, as described in the update, are required if management identifies substantial doubt about the entity's ability to continue as a going concern. ASU No. 2014-15 will take effect in the annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. Adoption of ASU No. 2014-15 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-01, "Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities" ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. It makes targeted changes to generally accepted accounting principles for public companies as follows: 1. Requires most equity investments to be measured at fair value with changes in fair value recognized in net income. 2. Simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value. 3. Eliminates the requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet. 4. Requires use of the exit price notion when measuring the fair value of financial instruments for disclosure purposes. 5. Requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. 6. Requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements. 7. Clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For public business entities, the new guidance is effective for annual reporting periods, and interim reporting periods within those annual periods, beginning after December 15, 2017. Adoption of ASU No. 2016-01 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-02, "Leases (Topic 842)" ASU No. 2016-02 was issued in February 2016 and requires a lessee to recognize in the statement of financial position a liability to make lease payments ("the lease liability") and a right-of-use asset representing its right to use the underlying asset for the lease term, initially measured at the present value of the lease payments. When measuring assets and liabilities arising from a lease, the lessee should include payments to be made in optional periods only if the lessee is reasonably certain, as defined, to exercise an option to the lease or not to exercise an option to terminate the lease. Optional payments to purchase the underlying asset should be included if the lessee is reasonably certain it will exercise the purchase option. Most variable lease payments should be excluded except for those that depend on an index or a rate or are in substance fixed payments. A lessee shall classify a lease as a finance lease if it meets any of five listed criteria: 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of the lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. For finance leases, a lessee shall recognize in the statement of comprehensive income interest on the lease liability separately from amortization of the right-of-use asset. Amortization of the right-of-use asset shall be on a straight-line basis, unless another basis is more representative of the pattern in which the lessee expects to consume the right-of-use asset’s future economic benefits. If the lease does not meet any of the five criteria, the lessee shall classify it as an operating lease and shall recognize a single lease cost on a straight-line basis over the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The amendments in this update are to be applied using a modified retrospective approach, as defined, and are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018. Early application is permitted. LCNB management is currently evaluating the financial statement impact of adopting the new guidance. ASU No. 2016-04, "Liabilities - Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force)" ASU No. 2016-04 was issued in March 2016 and determines that liabilities related to the sale of certain prepaid stored-value products (such as prepaid gift cards, prepaid telecommunication cards, and traveler's checks) are financial liabilities. The amendments in this update provide a narrow scope exception to the guidance in Subtopic 405-20 to require that breakage for these liabilities be accounted for consistent with breakage guidance in Topic 606, "Revenue from Contracts with Customers." The amendments in ASU No. 2016-04 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. LCNB does not currently sell prepaid stored-value products and adoption of ASU No. 2016-04 is not expected to have an impact on LCNB's results of operations or financial position. ASU No. 2016-05, "Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the Emerging Issues Task Force)" ASU No. 2016-05 was issued in March 2016 and applies to reporting entities for which there is a change in a counterparty to a derivative instrument that has been designated a hedging instrument under Topic 815, "Derivatives and Hedging." The amendments in this update clarify that a change in a counterparty to such a derivative instrument does not, in and of itself, require dedesignation of that hedging relationship provided that all other hedge accounting criteria under applicable guidance continue to be met. The amendments in ASU No. 2016-05 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. LCNB does not currently have any investments in derivative instruments that have been designated as hedging instruments and adoption of ASU No. 2016-05 is not expected to have an impact on LCNB's results of operations or financial position. ASU No. 2016-06 , "Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the Emerging Issues Task Force)" ASU No. 2016-06 was issued in March 2016 and clarifies what steps are required when assessing whether the economic characteristics and risks of call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to the economic characteristics and risks of their debt hosts, which is one of the criteria for bifurcating an embedded derivative. An entity performing the assessment under the amendments in this update is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. The four-step decision sequence requires an entity to consider whether (1) the payoff is adjusted based on changes in an index, (2) the payoff is indexed to an underlying other than interest rates or credit risk, (3) the debt involves a substantial premium or discount, and (4) the call (put) option is contingently exercisable. The amendments in ASU No. 2016-06 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. LCNB does not currently have any investments in debt instruments containing such call (put) options and adoption of ASU No. 2016-06 is not expected to have an impact on LCNB's results of operations or financial position. ASU No. 2016-07, "Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting" ASU No. 2016-07 was issued in March 2016 and affects all entities that have an investment that becomes qualified for the equity method of accounting as a result of an increase in the level of ownership interest or degree of influence. The amendments in this update eliminate the requirement that, when an investment qualifies for use of the equity method, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. ASU No. 2016-07 requires that the equity method investor add the cost of acquiring the additional interest in the investee to the current basis of the investor’s previously held interest and adopt the equity method of accounting as of the date the investment becomes qualified for equity method accounting. The amendments also require that an entity that has an available-for-sale equity security that becomes qualified for the equity method of accounting recognize through earnings the unrealized holding gain or loss in accumulated other comprehensive income at the date the investment becomes qualified for use of the equity method. The amendments in ASU No. 2016-07 are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Earlier application is permitted. Adoption of ASU No. 2016-07 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" ASU No. 2016-08 was issued in March 2016 and affects the guidance in ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is not yet effective. When another party is involved in providing goods or services to a customer, ASU No. 2014-09 requires an entity to determine whether the nature of its promise is to provide the specified good or service itself (that is, the entity is a principal) or to arrange for that good or service to be provided by the other party (that is, the entity is an agent). The amendments in ASU No. 2016-08 are intended to improve the operability and understandability of the implementation guidance in ASU No. 2014-09 on principal versus agent considerations by offering additional guidance to be considered in making the determination. ASU No. 2016-08 is effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Adoption of ASU No. 2016-08 is not expected to have a material impact on LCNB's results of operation or financial position. ASU No. 2016-09, "Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting" ASU No. 2016-09 was issued in March 2016 and affects all entities that issue share-based payment awards to their employees. The new guidance involves several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Under ASU No. 2016-09, any excess tax benefits or tax deficiencies should be recognized as income tax expense or benefit in the income statement. Excess tax benefits are to be classified as an operating activity in the statement of cash flows. In accruing compensation cost, an entity can make an entity-wide accounting policy election to either estimate the number of awards that are expected to vest, as required under current guidance, or account for forfeitures when they occur. For an award to qualify for equity classification, an entity cannot partially settle the award in excess of the employer's maximum statutory withholding requirements. Such cash paid by an employer when directly withholding shares for tax withholding purposes should be classified as a financing activity in the statement of cash flows. The amendments in ASU No. 2016-09 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted. Adoption of ASU No. 2016-07 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ASU No. 2016-10 was issued in April 2016 and affects the guidance in ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is not yet effective. ASU No. 2016-10 clarifies the following two aspects of Topic 606: 1. evaluating whether promised goods and services are separately identifiable, and 2. determining whether an entity's promise to grant a license provides a customer with either a right to use the entity's intellectual property, which is satisfied at a point in time, or a right to access the entity's intellectual property, which is satisfied over time. ASU No. 2016-10 is effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Adoption of ASU No. 2016-10 is not expected to have a material impact on LCNB's results of operation or financial position.

Recent Accounting Pronounceme26

Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)" ASU No. 2014-09 was issued in May 2014 and supersedes most current revenue recognition guidance for contracts to transfer goods or services or other nonfinancial assets. Lease contracts, insurance contracts, and most financial instruments are not included in the scope of this update. ASU No. 2014-09 provides that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance enumerates five steps that entities should follow in achieving this core principle. Additional disclosures providing information about contracts with customers are required. As extended by ASU No. 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date," ASU No. 2014-09 is effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Since LCNB's products are substantially financial in nature, adoption of ASU No. 2014-09 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2014-15, "Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern" ASU No. 2014-15 was issued in August 2014 and requires management to evaluate for each annual and interim reporting period whether it is probable that the entity will not be able to meet its obligations as they become due within one year after the date that financial statements are issued (or are available to be issued, where applicable). Certain disclosures, as described in the update, are required if management identifies substantial doubt about the entity's ability to continue as a going concern. ASU No. 2014-15 will take effect in the annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. Adoption of ASU No. 2014-15 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-01, "Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities" ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. It makes targeted changes to generally accepted accounting principles for public companies as follows: 1. Requires most equity investments to be measured at fair value with changes in fair value recognized in net income. 2. Simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value. 3. Eliminates the requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet. 4. Requires use of the exit price notion when measuring the fair value of financial instruments for disclosure purposes. 5. Requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. 6. Requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements. 7. Clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For public business entities, the new guidance is effective for annual reporting periods, and interim reporting periods within those annual periods, beginning after December 15, 2017. Adoption of ASU No. 2016-01 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-02, "Leases (Topic 842)" ASU No. 2016-02 was issued in February 2016 and requires a lessee to recognize in the statement of financial position a liability to make lease payments ("the lease liability") and a right-of-use asset representing its right to use the underlying asset for the lease term, initially measured at the present value of the lease payments. When measuring assets and liabilities arising from a lease, the lessee should include payments to be made in optional periods only if the lessee is reasonably certain, as defined, to exercise an option to the lease or not to exercise an option to terminate the lease. Optional payments to purchase the underlying asset should be included if the lessee is reasonably certain it will exercise the purchase option. Most variable lease payments should be excluded except for those that depend on an index or a rate or are in substance fixed payments. A lessee shall classify a lease as a finance lease if it meets any of five listed criteria: 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of the lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. For finance leases, a lessee shall recognize in the statement of comprehensive income interest on the lease liability separately from amortization of the right-of-use asset. Amortization of the right-of-use asset shall be on a straight-line basis, unless another basis is more representative of the pattern in which the lessee expects to consume the right-of-use asset’s future economic benefits. If the lease does not meet any of the five criteria, the lessee shall classify it as an operating lease and shall recognize a single lease cost on a straight-line basis over the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The amendments in this update are to be applied using a modified retrospective approach, as defined, and are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018. Early application is permitted. LCNB management is currently evaluating the financial statement impact of adopting the new guidance. ASU No. 2016-04, "Liabilities - Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force)" ASU No. 2016-04 was issued in March 2016 and determines that liabilities related to the sale of certain prepaid stored-value products (such as prepaid gift cards, prepaid telecommunication cards, and traveler's checks) are financial liabilities. The amendments in this update provide a narrow scope exception to the guidance in Subtopic 405-20 to require that breakage for these liabilities be accounted for consistent with breakage guidance in Topic 606, "Revenue from Contracts with Customers." The amendments in ASU No. 2016-04 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017. LCNB does not currently sell prepaid stored-value products and adoption of ASU No. 2016-04 is not expected to have an impact on LCNB's results of operations or financial position. ASU No. 2016-05, "Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the Emerging Issues Task Force)" ASU No. 2016-05 was issued in March 2016 and applies to reporting entities for which there is a change in a counterparty to a derivative instrument that has been designated a hedging instrument under Topic 815, "Derivatives and Hedging." The amendments in this update clarify that a change in a counterparty to such a derivative instrument does not, in and of itself, require dedesignation of that hedging relationship provided that all other hedge accounting criteria under applicable guidance continue to be met. The amendments in ASU No. 2016-05 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. LCNB does not currently have any investments in derivative instruments that have been designated as hedging instruments and adoption of ASU No. 2016-05 is not expected to have an impact on LCNB's results of operations or financial position. ASU No. 2016-06 , "Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the Emerging Issues Task Force)" ASU No. 2016-06 was issued in March 2016 and clarifies what steps are required when assessing whether the economic characteristics and risks of call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to the economic characteristics and risks of their debt hosts, which is one of the criteria for bifurcating an embedded derivative. An entity performing the assessment under the amendments in this update is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. The four-step decision sequence requires an entity to consider whether (1) the payoff is adjusted based on changes in an index, (2) the payoff is indexed to an underlying other than interest rates or credit risk, (3) the debt involves a substantial premium or discount, and (4) the call (put) option is contingently exercisable. The amendments in ASU No. 2016-06 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. LCNB does not currently have any investments in debt instruments containing such call (put) options and adoption of ASU No. 2016-06 is not expected to have an impact on LCNB's results of operations or financial position. ASU No. 2016-07, "Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting" ASU No. 2016-07 was issued in March 2016 and affects all entities that have an investment that becomes qualified for the equity method of accounting as a result of an increase in the level of ownership interest or degree of influence. The amendments in this update eliminate the requirement that, when an investment qualifies for use of the equity method, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. ASU No. 2016-07 requires that the equity method investor add the cost of acquiring the additional interest in the investee to the current basis of the investor’s previously held interest and adopt the equity method of accounting as of the date the investment becomes qualified for equity method accounting. The amendments also require that an entity that has an available-for-sale equity security that becomes qualified for the equity method of accounting recognize through earnings the unrealized holding gain or loss in accumulated other comprehensive income at the date the investment becomes qualified for use of the equity method. The amendments in ASU No. 2016-07 are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Earlier application is permitted. Adoption of ASU No. 2016-07 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" ASU No. 2016-08 was issued in March 2016 and affects the guidance in ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is not yet effective. When another party is involved in providing goods or services to a customer, ASU No. 2014-09 requires an entity to determine whether the nature of its promise is to provide the specified good or service itself (that is, the entity is a principal) or to arrange for that good or service to be provided by the other party (that is, the entity is an agent). The amendments in ASU No. 2016-08 are intended to improve the operability and understandability of the implementation guidance in ASU No. 2014-09 on principal versus agent considerations by offering additional guidance to be considered in making the determination. ASU No. 2016-08 is effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Adoption of ASU No. 2016-08 is not expected to have a material impact on LCNB's results of operation or financial position. ASU No. 2016-09, "Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting" ASU No. 2016-09 was issued in March 2016 and affects all entities that issue share-based payment awards to their employees. The new guidance involves several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Under ASU No. 2016-09, any excess tax benefits or tax deficiencies should be recognized as income tax expense or benefit in the income statement. Excess tax benefits are to be classified as an operating activity in the statement of cash flows. In accruing compensation cost, an entity can make an entity-wide accounting policy election to either estimate the number of awards that are expected to vest, as required under current guidance, or account for forfeitures when they occur. For an award to qualify for equity classification, an entity cannot partially settle the award in excess of the employer's maximum statutory withholding requirements. Such cash paid by an employer when directly withholding shares for tax withholding purposes should be classified as a financing activity in the statement of cash flows. The amendments in ASU No. 2016-09 are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted. Adoption of ASU No. 2016-07 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ASU No. 2016-10 was issued in April 2016 and affects the guidance in ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is not yet effective. ASU No. 2016-10 clarifies the following two aspects of Topic 606: 1. evaluating whether promised goods and services are separately identifiable, and 2. determining whether an entity's promise to grant a license provides a customer with either a right to use the entity's intellectual property, which is satisfied at a point in time, or a right to access the entity's intellectual property, which is satisfied over time. ASU No. 2016-10 is effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the update. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. Adoption of ASU No. 2016-10 is not expected to have a material impact on LCNB's results of operation or financial position.

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Fair Values of Assets Acquired, Liabilities Assumed, and Consideration Paid	The merger with BNB was accounted for using the acquisition method of accounting and, accordingly, assets acquired, liabilities assumed, and consideration paid were recorded at their estimated fair values as of the merger date, as summarized in the following table (in thousands): Consideration Paid: Common shares issued $ 9,063 Cash paid to shareholder(s) 4,403 Total consideration paid 13,466 Identifiable Assets Acquired: Cash and cash equivalents 13,396 Investment securities 58,239 Federal Reserve Bank stock 130 Loans 34,661 Premises and equipment 2,311 Core deposit intangible 1,418 Other assets 532 Total identifiable assets acquired 110,687 Liabilities Assumed: Deposits 99,133 Deferred income taxes 576 Other liabilities 57 Total liabilities assumed 99,766 Total Identifiable Net Assets Acquired 10,921 Goodwill resulting from merger $ 2,545

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Amortized Cost and Fair Value of Available-for-Sale Investment Securities	The amortized cost and estimated fair value of investment securities at March 31, 2016 and December 31, 2015 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value March 31, 2016 Available-for-Sale: U.S. Treasury notes $ 52,591 1,001 — 53,592 U.S. Agency notes 126,835 1,473 6 128,302 U.S. Agency mortgage-backed securities 33,561 281 74 33,768 Certificates of deposit 248 1 — 249 Municipal securities: Non-taxable 102,900 1,798 56 104,642 Taxable 26,714 596 5 27,305 Mutual funds 2,527 — 35 2,492 Trust preferred securities 49 — — 49 Equity securities 659 59 16 702 $ 346,084 $ 5,209 192 351,101 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable 29,873 528 78 30,323 Taxable 6,632 7 14 6,625 $ 36,505 535 92 36,948 December 31, 2015 Available-for-Sale: U.S. Treasury notes $ 72,672 309 135 72,846 U.S. Agency notes 140,876 164 1,151 139,889 U.S. Agency mortgage-backed securities 29,608 174 404 29,378 Certificates of deposit 248 1 — 249 Municipal securities: Non-taxable 103,900 1,713 134 105,479 Taxable 26,738 337 134 26,941 Mutual funds 2,517 — 51 2,466 Trust preferred securities 49 1 — 50 Equity securities 659 40 19 680 $ 377,267 2,739 2,028 377,978 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable 22,233 95 97 22,231 Taxable 400 — 1 399 $ 22,633 95 98 22,630
Securities in a Continuous Loss Position	Information concerning investment securities with gross unrealized losses at March 31, 2016 and December 31, 2015 , aggregated by length of time that individual securities have been in a continuous loss position, is as follows (dollars in thousands): Less than Twelve Months Twelve Months or Greater Fair Value Unrealized Losses Fair Value Unrealized Losses March 31, 2016 Investment Securities Available-for-Sale: U.S. Treasury notes $ — — $ — — U.S. Agency notes 9,989 6 — — U.S. Agency mortgage-backed securities 5,281 17 4,013 57 Municipal securities: Non-taxable 9,202 32 4,220 24 Taxable 1,660 4 449 1 Mutual funds 1,221 1 272 34 Trust preferred securities — — — — Equity securities 124 11 73 5 $ 27,477 71 $ 9,027 121 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable $ 873 2 3,444 76 Taxable 3,286 14 — — $ 4,159 16 $ 3,444 76 December 31, 2015 Investment Securities Available-for-Sale: U.S. Treasury notes $ 32,854 75 $ 4,846 60 U.S. Agency notes 104,053 1,000 9,869 151 U.S. Agency mortgage-backed securities 19,190 256 4,068 148 Municipal securities: Non-taxable 13,124 74 7,037 60 Taxable 15,601 114 880 20 Mutual funds 1,215 17 268 34 Trust preferred securities — — — — Equity securities 248 12 73 7 $ 186,285 1,548 $ 27,041 480 Investment Securities Held-to-Maturity: Municipal securities: Non-taxable $ 832 3 $ 3,426 94 Taxable 399 1 — — $ 1,231 4 $ 3,426 94
Investments Classified by Contractual Maturity Date	Contractual maturities of investment securities at March 31, 2016 were as follows (in thousands). Actual maturities may differ from contractual maturities when issuers have the right to call or prepay obligations. Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 22,647 22,759 3,859 3,866 Due from one to five years 158,647 161,011 4,021 4,010 Due from five to ten years 127,994 130,320 10,732 10,781 Due after ten years — — 17,893 18,291 309,288 314,090 36,505 36,948 U.S. Agency mortgage-backed securities 33,561 33,768 — — Mutual funds 2,527 2,492 — — Trust preferred securities 49 49 — — Equity securities 659 702 — — $ 346,084 351,101 36,505 36,948
Realized Gain (Loss) on Investments	Certain information concerning the sale of investment securities available-for-sale for the three months ended March 31, 2016 and 2015 was as follows (in thousands): Three Months Ended 2016 2015 Proceeds from sales $ 20,429 6,002 Gross realized gains 371 111 Gross realized losses — —

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Major Classifications of Loans	Major classifications of loans at March 31, 2016 and December 31, 2015 are as follows (in thousands): March 31, 2016 December 31, 2015 Commercial and industrial $ 45,324 45,275 Commercial, secured by real estate 430,179 419,633 Residential real estate 271,812 273,139 Consumer 17,925 18,510 Agricultural 12,589 13,479 Other loans, including deposit overdrafts 643 665 778,472 770,701 Deferred net origination costs (fees) 242 237 778,714 770,938 Less allowance for loan losses 3,150 3,129 Loans, net $ 775,564 767,809
Non-accrual, Past Due, and Accruing Restructured Loans	Non-accrual, past-due, and accruing restructured loans as of March 31, 2016 and December 31, 2015 are as follows (in thousands): March 31, 2016 December 31, 2015 Non-accrual loans: Commercial and industrial $ — — Commercial, secured by real estate 1,759 876 Agricultural 413 48 Residential real estate 1,144 799 Consumer 12 — Total non-accrual loans 3,328 1,723 Past-due 90 days or more and still accruing 99 559 Total non-accrual and past-due 90 days or more and still accruing 3,427 2,282 Accruing restructured loans 13,955 13,723 Total $ 17,382 16,005
Allowance for Loan Losses and Recorded Investments in Loans	The allowance for loan losses for the three months ended March 31, 2016 and 2015 are as follows (in thousands): Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total Three Months Ended March 31, 2016 Allowance for loan losses: Balance, beginning of year $ 244 1,908 854 54 66 3 3,129 Provision charged to expenses — (35 ) 66 61 (10 ) 8 90 Losses charged off — (23 ) (28 ) (44 ) — (23 ) (118 ) Recoveries 3 18 4 10 — 14 49 Balance, end of period $ 247 1,868 896 81 56 2 3,150 Three Months Ended March 31, 2015 Allowance for loan losses: Balance, beginning of year $ 129 1,990 926 63 11 2 3,121 Provision charged to expenses 1 (37 ) 64 (29 ) 66 4 69 Losses charged off — (313 ) (82 ) (11 ) — (14 ) (420 ) Recoveries 1 — 26 31 — 9 67 Balance, end of period $ 131 1,640 934 54 77 1 2,837 A breakdown of the allowance for loan losses and the loan portfolio by loan segment at March 31, 2016 and December 31, 2015 are as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total March 31, 2016 Allowance for loan losses: Individually evaluated for impairment $ 8 210 93 13 — — 324 Collectively evaluated for impairment 239 1,629 803 68 56 2 2,797 Acquired credit impaired loans — 29 — — — — 29 Balance, end of period $ 247 1,868 896 81 56 2 3,150 Loans: Individually evaluated for impairment $ 362 13,065 1,593 63 384 — 15,467 Collectively evaluated for impairment 44,236 410,441 267,682 17,934 12,184 139 752,616 Acquired credit impaired loans 739 6,351 2,986 22 29 504 10,631 Balance, end of period $ 45,337 429,857 272,261 18,019 12,597 643 778,714 December 31, 2015 Allowance for loan losses: Individually evaluated for impairment $ 9 306 48 — — — 363 Collectively evaluated for impairment 235 1,602 806 54 66 3 2,766 Acquired credit impaired loans — — — — — — — Balance, end of period $ 244 1,908 854 54 66 3 3,129 Loans: Individually evaluated for impairment $ 370 12,351 1,541 56 — — 14,318 Collectively evaluated for impairment 43,726 399,092 269,001 18,516 13,438 179 743,952 Acquired credit impaired loans 1,191 7,877 3,039 27 48 486 12,668 Balance, end of period $ 45,287 419,320 273,581 18,599 13,486 665 770,938
Analysis of the Company's Loan Portfolio by Credit Quality Indicators	A breakdown of the loan portfolio by credit quality indicators at March 31, 2016 and December 31, 2015 is as follows (in thousands): Pass OAEM Substandard Doubtful Total March 31, 2016 Commercial & industrial $ 44,585 — 752 — 45,337 Commercial, secured by real estate 409,710 7,521 12,626 — 429,857 Residential real estate 266,809 1,198 4,254 — 272,261 Consumer 17,911 — 108 — 18,019 Agricultural 11,111 728 758 — 12,597 Other 643 — — — 643 Total $ 750,769 9,447 18,498 — 778,714 December 31, 2015 Commercial & industrial $ 44,596 — 691 — 45,287 Commercial, secured by real estate 397,938 9,316 12,066 — 419,320 Residential real estate 267,567 1,935 4,079 — 273,581 Consumer 18,528 — 71 — 18,599 Agricultural 12,246 850 390 — 13,486 Other 665 — — — 665 Total $ 741,540 12,101 17,297 — 770,938
Loan Portfolio Aging Analysis	A loan portfolio aging analysis at March 31, 2016 and December 31, 2015 is as follows (in thousands): 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Total Loans Greater Than 90 Days and Accruing March 31, 2016 Commercial & industrial $ 61 — — 61 45,276 45,337 — Commercial, secured by real estate 75 73 836 984 428,873 429,857 — Residential real estate 1,008 2 1,025 2,035 270,226 272,261 64 Consumer 54 9 48 111 17,908 18,019 35 Agricultural — — — — 12,597 12,597 — Other 70 — — 70 573 643 — Total $ 1,268 84 1,909 3,261 775,453 778,714 99 December 31, 2015 Commercial & industrial $ — — — — 45,287 45,287 — Commercial, secured by real estate 73 81 876 1,030 418,290 419,320 — Residential real estate 777 198 1,124 2,099 271,482 273,581 516 Consumer 62 7 43 112 18,487 18,599 43 Agricultural — — — — 13,486 13,486 — Other 109 — — 109 556 665 — Total $ 1,021 286 2,043 3,350 767,588 770,938 559
Impaired Loans	mpaired loans, including acquired credit impaired loans, at March 31, 2016 and December 31, 2015 are as follows (in thousands): Recorded Investment Unpaid Principal Balance Related Allowance March 31, 2016 With no related allowance recorded: Commercial & industrial $ 752 1,036 — Commercial, secured by real estate 16,811 18,584 — Residential real estate 3,746 4,976 — Consumer 38 60 — Agricultural 413 504 — Other 504 700 — Total $ 22,264 25,860 — With an allowance recorded: Commercial & industrial $ 349 354 8 Commercial, secured by real estate 2,605 2,731 239 Residential real estate 833 937 93 Consumer 47 66 13 Agricultural — — — Other — — — Total $ 3,834 4,088 353 Total: Commercial & industrial $ 1,101 1,390 8 Commercial, secured by real estate 19,416 21,315 239 Residential real estate 4,579 5,913 93 Consumer 85 126 13 Agricultural 413 504 — Other 504 700 — Total $ 26,098 29,948 353 December 31, 2015 With no related allowance recorded: Commercial & industrial $ 1,205 1,500 — Commercial, secured by real estate 16,345 18,335 — Residential real estate 3,734 5,055 — Consumer 81 109 — Agricultural 48 151 — Other 486 701 — Total $ 21,899 25,851 — With an allowance recorded: Commercial & industrial $ 356 356 9 Commercial, secured by real estate 3,883 4,014 306 Residential real estate 846 958 48 Consumer 2 1 — Total $ 5,087 5,329 363 Total: Commercial & industrial $ 1,561 1,856 9 Commercial, secured by real estate 20,228 22,349 306 Residential real estate 4,580 6,013 48 Consumer 83 110 — Agricultural 48 151 — Other 486 701 — Total $ 26,986 31,180 363 The following presents information related to the average recorded investment and interest income recognized on impaired loans, including acquired credit impaired loans, for the three months ended March 31, 2016 and 2015 (in thousands): 2016 2015 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial & industrial $ 978 29 1,232 35 Commercial, secured by real estate 17,631 387 21,608 362 Residential real estate 3,778 67 4,326 82 Consumer 41 7 107 4 Agricultural 422 12 20 97 Other 495 20 522 19 Total $ 23,345 522 27,815 599 With an allowance recorded: Commercial & industrial $ 352 5 380 5 Commercial, secured by real estate 2,624 19 3,989 27 Residential real estate 834 10 944 10 Consumer 61 1 18 1 Agricultural — — 121 — Other — — — — Total $ 3,871 35 5,452 43 Total: Commercial & industrial $ 1,330 34 1,612 40 Commercial, secured by real estate 20,255 406 25,597 389 Residential real estate 4,612 77 5,270 92 Consumer 102 8 125 5 Agricultural 422 12 141 97 Other 495 20 522 19 Total $ 27,216 557 33,267 642
Troubled Debt Restructurings	Loan modifications that were classified as troubled debt restructurings during the three months ended March 31, 2016 and 2015 are as follows (dollars in thousands): 2016 2015 Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Three Months Ended March 31, Commercial, secured by real estate 1 $ 299 372 — — — Residential real estate 1 18 18 3 87 87 Consumer 1 17 17 — — — Total 3 $ 334 407 3 $ 87 87

Acquired Credit Impaired Loans

Acquired Credit Impaired Loans (Tables)	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Schedule Of Carrying Values Of Certain Loans Acquired In A Transfer Not Accounted For As Debt Securities	The following table provides at March 31, 2016 and December 31, 2015 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands): March 31, 2016 December 31, 2015 Commercial & industrial $ 739 1,191 Commercial, secured by real estate 6,351 7,877 Residential real estate 2,986 3,039 Consumer 22 27 Agricultural 29 48 Other loans, including deposit overdrafts 504 486 10,631 12,668 Less allowance for loan losses 29 — Loans, net $ 10,602 12,668
Outstanding and related carrying amount for acquired impaired loans	The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands): March 31, 2016 December 31, 2015 Outstanding balance $ 14,129 16,507 Carrying amount 10,631 12,668
Accretable discount related to acquired impaired loans	Activity during the three months ended March 31, 2016 and 2015 for the accretable discount related to acquired credit impaired loans is as follows (in thousands): 2016 2015 Accretable discount at beginning of year $ 1,503 2,674 Reclass from nonaccretable discount to accretable discount 75 17 Less disposals (3 ) (1 ) Less accretion (237 ) (199 ) Accretable discount at end of period $ 1,338 2,491

Other Real Estate Owned (Tables

Other Real Estate Owned (Tables)	3 Months Ended
	Mar. 31, 2016
Real Estate [Abstract]
Changes in Other Real Estate Owned	Changes in other real estate owned are as follows (in thousands): Three Months Ended March 31, 2016 2015 Balance, beginning of year $ 846 1,370 Additions — 99 Reductions due to sales — (105 ) Balance, end of period $ 846 1,364
Components of Other Real Estate Owned	Other real estate owned at March 31, 2016 and December 31, 2015 consisted of (dollars in thousands): March 31, 2016 December 31, 2015 Commercial real estate $ 846 $ 846 Residential real estate — — $ 846 $ 846

Affordable Housing Tax Credit32

Affordable Housing Tax Credit Limited Partnership (Tables)	3 Months Ended
	Mar. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Activity in Affordable Housing Program Obligation	The following table presents the balances of LCNB's affordable housing tax credit investment and related unfunded commitment at March 31, 2016 and December 31, 2015 (in thousands): March 31, December 31, Affordable housing tax credit investment $ 1,000 1,000 Less amortization 32 12 Net affordable housing tax credit investment $ 968 988 Unfunded commitment $ 865 907 LCNB expects to fund the unfunded commitment over ten years . The following table presents other information relating to LCNB's affordable housing tax credit investment for the periods indicated (in thousands): Three Months ended March 31, 2016 2015 Tax credits and other tax benefits recognized $ 28 — Tax credit amortization expense included in provision for income taxes 20 —

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Short-term borrowings	Short-term borrowings at March 31, 2016 and December 31, 2015 are as follows (dollars in thousands): March 31, 2016 December 31, 2015 Amount Rate Amount Rate Line of credit $ — — % $ 13,187 1.00 % FHLB short-term advance — — % 10,000 0.35 % Repurchase agreements 11,668 0.10 % 14,200 0.10 % $ 11,668 0.10 % $ 37,387 0.48 %

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Reconciliation between Statutory Income Tax and Effective Tax Rate	A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows: For the Three Months Ended 2016 2015 Statutory tax rate 34.2 % 34.0 % Increase (decrease) resulting from: Tax exempt interest (6.3 )% (5.5 )% Tax exempt income on bank owned life insurance (1.4 )% (1.4 )% Other, net — % 0.5 % Effective tax rate 26.5 % 27.6 %

Commitments and Contingent Li35

Commitments and Contingent Liabilities (Tables)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Financial Instruments Whose Contract Amounts Represent Off-Balance-Sheet Credit Risk	Financial instruments whose contract amounts represent off-balance-sheet credit risk at March 31, 2016 and December 31, 2015 are as follows (in thousands): March 31, 2016 December 31, Commitments to extend credit: Commercial loans $ 6,627 8,160 Other loans Fixed rate 4,827 2,293 Adjustable rate 1,315 1,362 Unused lines of credit: Fixed rate 6,656 6,378 Adjustable rate 89,724 90,153 Unused overdraft protection amounts on demand and NOW accounts 10,113 10,057 Standby letters of credit 357 457 $ 119,619 118,860

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income	Changes in accumulated other comprehensive income for the three months ended March 31, 2016 and 2015 are as follows (in thousands): Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total March 31, 2016 Balance at beginning of period $ 469 (233 ) 236 Before reclassifications 3,087 28 3,115 Reclassifications (245 ) — (245 ) Balance at end of period $ 3,311 (205 ) 3,106 March 31, 2015 Balance at beginning of period $ 1,126 (341 ) 785 Before reclassifications 1,480 28 1,508 Reclassifications (73 ) — (73 ) Balance at end of period $ 2,533 (313 ) 2,220
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income	Reclassifications out of accumulated other comprehensive income during the three months ended March 31, 2016 and 2015 and the affected line items in the consolidated statements of income are as follows (in thousands): Three Months Ended Affected Line Item in the Consolidated Statements of Income 2016 2015 Realized gain on sale of securities $ 371 111 Net gain on sale of securities Less provision for income taxes 126 38 Provision for income taxes Reclassification adjustment, net of taxes $ 245 73

Retirement Plans (Tables)

Retirement Plans (Tables)	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Summary of Funding and Administrative Cost of Qualified Noncontributory Defined Benefit Retirement Plan and 401(k) Plan Charged to Salaries and Employee Benefits	Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to pension and other employee benefits in the consolidated statements of income for the three -month periods ended March 31, 2016 and 2015 are as follows (in thousands): For the Three Months 2016 2015 Qualified noncontributory defined benefit retirement plan $ 220 270 401(k) plan 83 87
Components of Net Periodic Pension Cost of Nonqualified Defined Benefit Retirement Plan	The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three months ended March 31, 2016 and 2015 are summarized as follows (in thousands): Three Months Ended 2016 2015 Service cost $ 10 9 Interest cost 19 17 Amortization of unrecognized net loss 42 42 Net periodic pension cost $ 71 68
Amount Recognized in Accumulated Other Comprehensive Income, Net of Deferred Federal Income Taxes for Nonqualified Defined Retirement Plan	Amounts recognized in accumulated other comprehensive income, net of tax, at March 31, 2016 and December 31, 2015 for the nonqualified defined benefit retirement plan consists of (in thousands): March 31, 2016 December 31, Net actuarial loss $ 205 233

Stock Based Compensation (Table

Stock Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Options Outstanding	Stock options outstanding at March 31, 2016 were as follows: Outstanding Stock Options Exercisable Stock Options Exercise Price Range Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) $9.00 - $10.99 17,633 $ 9.00 2.8 17,633 $ 9.00 2.8 $11.00 - $12.99 53,266 12.04 4.3 50,767 12.02 4.3 $17.00 - $18.99 6,562 17.88 0.9 6,562 17.88 0.9 77,461 11.85 3.7 74,962 11.82 3.6
Summary of Stock Option Activity	The following table summarizes stock option activity for the periods indicated: 2016 2015 Options Weighted Average Exercise Price Options Weighted Average Exercise Price Outstanding, January 1, 83,861 $ 12.39 99,810 $ 12.16 Granted — — — — Exercised — — — — Expired (6,400 ) 18.95 (2,500 ) 9.00 Outstanding, March 31, 77,461 11.85 97,310 12.24 Exercisable, March 31, 74,962 11.82 86,762 12.24
Summary of Restricted Stock Awards Activity	Restricted stock awards granted under the 2015 Plan were as follows: 2016 2015 Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value Outstanding, January 1, 16,038 $ 15.47 — $ — Granted — — — — Vested — — — — Forfeited — — — — Outstanding, March 31, 16,038 $ 15.47 — $ —

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Computations of Earnings per Common Share	The computations are as follows for the three months ended March 31, 2016 and 2015 (dollars in thousands, except share and per share data): For the Three Months 2016 2015 Net income $ 2,964 2,834 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 9,916,114 9,312,636 Add dilutive effect of: Stock options 17,225 16,203 Stock warrants 63,487 81,935 Restricted shares 1,690 — Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 9,998,516 9,410,774 Earnings per common share: Basic $ 0.30 0.30 Diluted 0.30 0.30

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Summary of Valuation of LCNB's Assets Recorded at Fair Value by Inputs Level	The following table summarizes the valuation of LCNB's assets recorded at fair value by input levels as of March 31, 2016 and December 31, 2015 (in thousands): Fair Value Measurements at the End of the Reporting Period Using Fair Value Measurements Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) March 31, 2016 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 53,592 53,592 — — U.S. Agency notes 128,302 — 128,302 — U.S. Agency mortgage-backed securities 33,768 — 33,768 — Certificates of deposit with other banks 249 — 249 — Municipal securities: Non-taxable 104,642 — 104,642 — Taxable 27,305 — 27,305 — Mutual funds 1,016 16 1,000 — Mutual funds measured at net asset value (a) 1,476 Trust preferred securities 49 49 — — Equity securities 702 702 — — Total recurring fair value measurements $ 351,101 54,359 295,266 — Nonrecurring fair value measurements: Impaired loans $ 3,527 — — 3,527 Other real estate owned and repossessed assets 846 — — 846 Total nonrecurring fair value measurements $ 4,373 — — 4,373 December 31, 2015 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 72,846 72,846 — — U.S. Agency notes 139,889 — 139,889 — U.S. Agency mortgage-backed securities 29,378 — 29,378 — Certificates of deposit with other banks 249 — 249 — Municipal securities: Non-taxable 105,479 — 105,479 — Taxable 26,941 — 26,941 — Mutual funds 1,018 18 1,000 — Mutual funds measured at net asset value (a) 1,448 Trust preferred securities 50 50 — — Equity securities 680 680 — — Total recurring fair value measurements $ 377,978 73,594 302,936 — Nonrecurring fair value measurements: Impaired loans $ 4,722 — — 4,722 Other real estate owned and repossessed assets 846 — — 846 Total nonrecurring fair value measurements $ 5,568 — — 5,568 (a) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Consolidated Balance Sheets.
Fair Value Measurements Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques	The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 fair value measurements at March 31, 2016 and December 31, 2015 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average March 31, 2016 Impaired loans $ 3,527 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 11.00 % 4.50 % 5.61 % Other real estate owned 846 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2015 Impaired loans $ 4,722 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 11.00 % 4.00 % 5.27 % Other real estate owned 846 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable
Carrying Amounts and Estimated Fair Values of Financial Instruments	Carrying amounts and estimated fair values of financial instruments as of March 31, 2016 and December 31, 2015 are as follows (in thousands): Fair Value Measurements at the End of Carrying Amount Fair Value Quoted Significant Other Observable Inputs Significant Unobservable Inputs March 31, 2016 FINANCIAL ASSETS: Cash and cash equivalents $ 21,089 21,089 21,089 — — Investment securities, held-to-maturity 36,505 36,948 — — 36,948 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 775,564 770,069 — — 770,069 Accrued interest receivable 4,279 4,279 256 1,879 2,144 FINANCIAL LIABILITIES: Deposits 1,120,208 1,120,932 902,813 218,119 — Short-term borrowings 11,668 11,668 11,668 — — Long-term debt 789 817 — 817 — Accrued interest payable 305 305 16 289 — December 31, 2015 FINANCIAL ASSETS: Cash and cash equivalents $ 14,987 14,987 14,987 — — Investment securities, held-to-maturity 22,633 22,630 — — 22,630 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 767,809 761,388 — — 761,388 Accrued interest receivable 3,380 3,380 208 1,280 1,892 FINANCIAL LIABILITIES: Deposits 1,087,160 1,087,914 869,940 217,974 — Short-term borrowings 37,387 37,387 37,387 — — Long-term debt 5,947 6,290 — 6,290 — Accrued interest payable 345 345 16 329 —

Acquisitions (Details)

Acquisitions (Details) $ / shares in Units, $ in Thousands	Apr. 30, 2015USD ($)$ / shares	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Liabilities Assumed:
Goodwill resulting from merger		$ 30,183	$ 30,183
BNB Bancorp, Inc [Member]
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Share price (usd per share) | $ / shares	$ 15.75
Equity interest exchange ratio	2.005
Consideration Paid:
Common shares issued	$ 9,063
Cash paid to shareholder(s)	4,403
Consideration paid	13,466
Identifiable Assets Acquired:
Cash and cash equivalents	13,396
Investment securities	58,239
Federal Reserve Bank stock	130
Loans	34,661
Premises and equipment	2,311
Core deposit intangible	1,418
Other assets	532
Total identifiable assets acquired	110,687
Liabilities Assumed:
Deposits	99,133
Deferred income taxes	576
Other liabilities	57
Total liabilities assumed	99,766
Total Identifiable Net Assets Acquired	10,921
Goodwill resulting from merger	$ 2,545
Core deposit intangibles useful life		9 years

Investment Securities - Amortiz

Investment Securities - Amortized Cost and Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Available-for-Sale:
Amortized Cost	$ 346,084	$ 377,267
Unrealized Gains	5,209	2,739
Unrealized Losses	192	2,028
Available-for-sale, at fair value	351,101	377,978
Investment Securities Held-to-Maturity:
Amortized Cost	36,505	22,633
Unrealized Gains	535	95
Unrealized Losses	92	98
Fair Value	36,948	22,630
U.S. Treasury notes [Member]
Available-for-Sale:
Amortized Cost	52,591	72,672
Unrealized Gains	1,001	309
Unrealized Losses	0	135
Available-for-sale, at fair value	53,592	72,846
U.S. Agency notes [Member]
Available-for-Sale:
Amortized Cost	126,835	140,876
Unrealized Gains	1,473	164
Unrealized Losses	6	1,151
Available-for-sale, at fair value	128,302	139,889
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale:
Amortized Cost	33,561	29,608
Unrealized Gains	281	174
Unrealized Losses	74	404
Available-for-sale, at fair value	33,768	29,378
Investment Securities Held-to-Maturity:
Fair Value	0
Certificates of deposit [Member]
Available-for-Sale:
Amortized Cost	248	248
Unrealized Gains	1	1
Unrealized Losses	0	0
Available-for-sale, at fair value	249	249
Non-taxable Municipal securities [Member]
Available-for-Sale:
Amortized Cost	102,900	103,900
Unrealized Gains	1,798	1,713
Unrealized Losses	56	134
Available-for-sale, at fair value	104,642	105,479
Investment Securities Held-to-Maturity:
Amortized Cost	29,873	22,233
Unrealized Gains	528	95
Unrealized Losses	78	97
Fair Value	30,323	22,231
Taxable Municipal securities [Member]
Available-for-Sale:
Amortized Cost	26,714	26,738
Unrealized Gains	596	337
Unrealized Losses	5	134
Available-for-sale, at fair value	27,305	26,941
Investment Securities Held-to-Maturity:
Amortized Cost	6,632	400
Unrealized Gains	7	0
Unrealized Losses	14	1
Fair Value	6,625	399
Mutual funds [Member]
Available-for-Sale:
Amortized Cost	2,527	2,517
Unrealized Gains	0	0
Unrealized Losses	35	51
Available-for-sale, at fair value	2,492	2,466
Investment Securities Held-to-Maturity:
Fair Value	0
Trust preferred securities [Member]
Available-for-Sale:
Amortized Cost	49	49
Unrealized Gains	0	1
Unrealized Losses	0	0
Available-for-sale, at fair value	49	50
Investment Securities Held-to-Maturity:
Fair Value	0
Equity securities [Member]
Available-for-Sale:
Amortized Cost	659	659
Unrealized Gains	59	40
Unrealized Losses	16	19
Available-for-sale, at fair value	702	$ 680
Investment Securities Held-to-Maturity:
Fair Value	$ 0

Investment Securities - Continu

Investment Securities - Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	$ 27,477	$ 186,285
Less than 12 Months, Unrealized Losses	71	1,548
12 Months or More, Fair Value	9,027	27,041
12 Months or More, Unrealized Losses	121	480
Investment Securities Held-to-Maturity:
Less than 12 Months, Fair Value	4,159	1,231
Less than 12 Months, Unrealized Losses	16	4
12 Months or More, Fair Value	3,444	3,426
12 Months or More, Unrealized Losses	76	94
U.S. Treasury notes [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	0	32,854
Less than 12 Months, Unrealized Losses	0	75
12 Months or More, Fair Value	0	4,846
12 Months or More, Unrealized Losses	0	60
U.S. Agency notes [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	9,989	104,053
Less than 12 Months, Unrealized Losses	6	1,000
12 Months or More, Fair Value	0	9,869
12 Months or More, Unrealized Losses	0	151
U.S. Agency mortgage-backed securities [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	5,281	19,190
Less than 12 Months, Unrealized Losses	17	256
12 Months or More, Fair Value	4,013	4,068
12 Months or More, Unrealized Losses	57	148
Non-taxable Municipal securities [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	9,202	13,124
Less than 12 Months, Unrealized Losses	32	74
12 Months or More, Fair Value	4,220	7,037
12 Months or More, Unrealized Losses	24	60
Investment Securities Held-to-Maturity:
Less than 12 Months, Fair Value	873	832
Less than 12 Months, Unrealized Losses	2	3
12 Months or More, Fair Value	3,444	3,426
12 Months or More, Unrealized Losses	76	94
Taxable Municipal securities [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	1,660	15,601
Less than 12 Months, Unrealized Losses	4	114
12 Months or More, Fair Value	449	880
12 Months or More, Unrealized Losses	1	20
Investment Securities Held-to-Maturity:
Less than 12 Months, Fair Value	3,286	399
Less than 12 Months, Unrealized Losses	14	1
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Mutual funds [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	1,221	1,215
Less than 12 Months, Unrealized Losses	1	17
12 Months or More, Fair Value	272	268
12 Months or More, Unrealized Losses	34	34
Trust preferred securities [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	0	0
Less than 12 Months, Unrealized Losses	0	0
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Equity securities [Member]
Investment Securities Available-for-Sale:
Less than 12 Months, Fair Value	124	248
Less than 12 Months, Unrealized Losses	11	12
12 Months or More, Fair Value	73	73
12 Months or More, Unrealized Losses	$ 5	$ 7

Investment Securities - Maturit

Investment Securities - Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Available-for-Sale, Amortized Cost
Due within one year	$ 22,647
Due from one to five years	158,647
Due from five to ten years	127,994
Due after ten years	0
Available-for-sale, amortized cost	309,288
Amortized Cost	346,084	$ 377,267
Available-for-Sale, Fair Value
Due within one year	22,759
Due from one to five years	161,011
Due from five to ten years	130,320
Due after ten years	0
Available-for-sale, fair value	314,090
Available-for-sale, at fair value	351,101	377,978
Held-to-Maturity, Amortized Cost
Due within one year	3,859
Due from one to five years	4,021
Due from five to ten years	10,732
Due after ten years	17,893
Amortized Cost	36,505	22,633
Held-to-Maturity, Amortized Cost	36,505
Held-to-Maturity, Fair Value
Due within one year	3,866
Due from one to five years	4,010
Due from five to ten years	10,781
Due after ten years	18,291
Fair Value	36,948	22,630
Available-for-sale Securities Pledged as Collateral	226,644	215,952
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	33,561	29,608
Available-for-Sale, Fair Value
Available-for-sale, at fair value	33,768	29,378
Held-to-Maturity, Amortized Cost
Held-to-Maturity, Amortized Cost	0
Held-to-Maturity, Fair Value
Fair Value	0
Mutual funds [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	2,527	2,517
Available-for-Sale, Fair Value
Available-for-sale, at fair value	2,492	2,466
Held-to-Maturity, Amortized Cost
Held-to-Maturity, Amortized Cost	0
Held-to-Maturity, Fair Value
Fair Value	0
Trust preferred securities [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	49	49
Available-for-Sale, Fair Value
Available-for-sale, at fair value	49	50
Held-to-Maturity, Amortized Cost
Held-to-Maturity, Amortized Cost	0
Held-to-Maturity, Fair Value
Fair Value	0
Equity securities [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	659	659
Available-for-Sale, Fair Value
Available-for-sale, at fair value	702	$ 680
Held-to-Maturity, Amortized Cost
Held-to-Maturity, Amortized Cost	0
Held-to-Maturity, Fair Value
Fair Value	$ 0

Investment Securities - Sales (

Investment Securities - Sales (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 20,429	$ 6,002
Gross realized gains	371	111
Gross realized losses	$ 0	$ 0

Loans, Major Classifications of

Loans, Major Classifications of Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	$ 778,472	$ 770,701
Deferred net origination costs (fees)	242	237
Total Loans Receivable	778,714	770,938
Less allowance for loan losses	3,150	3,129
Loans, net	775,564	767,809
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	45,324	45,275
Total Loans Receivable	45,337	45,287
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	430,179	419,633
Total Loans Receivable	429,857	419,320
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	271,812	273,139
Total Loans Receivable	272,261	273,581
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	17,925	18,510
Total Loans Receivable	18,019	18,599
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	12,589	13,479
Total Loans Receivable	12,597	13,486
Other Loans, Including Deposit Overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	643	665
Total Loans Receivable	$ 643	$ 665

Loans, Additional Information (

Loans, Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pledged financial instruments, securities for federal home loan bank	$ 230	$ 231
Commercial and Industrial [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period	1 month
Commercial and Industrial [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period	5 years
Commercial Secured By Real Estate [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period	5 years
Balloon payments period	1 year
Adjustable rate period	1 year
Commercial Secured By Real Estate [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period	25 years
Balloon payments period	10 years
Adjustable rate period	10 years
Loan to appraised value ratio	75.00%
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Home equity line of credit draw period	5 years
Residential Real Estate [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period	5 years
Adjustable rate period	1 year
Loan to appraised value ratio	80.00%
Residential Real Estate [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period	30 years
Adjustable rate period	10 years
Consumer [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period	72 months

Loans, Past Due And Accruing Re

Loans, Past Due And Accruing Restructured (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Non-accrual loans	$ 3,328	$ 1,723
Past-due 90 days or more and still accruing	99	559
Total non-accrual and past-due 90 days or more and still accruing	3,427	2,282
Accruing restructured loans	13,955	13,723
Total	17,382	16,005
Commercial and Industrial [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Non-accrual loans	0	0
Commercial Secured By Real Estate [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Non-accrual loans	1,759	876
Agricultural [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Non-accrual loans	413	48
Residential Real Estate [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Non-accrual loans	1,144	799
Consumer [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Non-accrual loans	$ 12	$ 0

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 3,129	$ 3,121
Provision charged to expenses	90	69
Losses charged off	(118)	(420)
Recoveries	49	67
Balance, end of period	3,150	2,837
Commercial and Industrial [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	244	129
Provision charged to expenses	0	1
Losses charged off	0	0
Recoveries	3	1
Balance, end of period	247	131
Commercial Secured By Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	1,908	1,990
Provision charged to expenses	(35)	(37)
Losses charged off	(23)	(313)
Recoveries	18	0
Balance, end of period	1,868	1,640
Residential Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	854	926
Provision charged to expenses	66	64
Losses charged off	(28)	(82)
Recoveries	4	26
Balance, end of period	896	934
Consumer [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	54	63
Provision charged to expenses	61	(29)
Losses charged off	(44)	(11)
Recoveries	10	31
Balance, end of period	81	54
Agricultural [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	66	11
Provision charged to expenses	(10)	66
Losses charged off	0	0
Recoveries	0	0
Balance, end of period	56	77
Other [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	3	2
Provision charged to expenses	8	4
Losses charged off	(23)	(14)
Recoveries	14	9
Balance, end of period	$ 2	$ 1

Loans, Allowance for Loan Los50

Loans, Allowance for Loan Losses and Loan Portfolio by Segment (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Allowance for loan losses:
Individually evaluated for impairment	$ 324	$ 363
Collectively evaluated for impairment	2,797	2,766
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	29	0
Balance, end of period	3,150	3,129	$ 2,837	$ 3,121
Loans:
Individually evaluated for impairment	15,467	14,318
Collectively evaluated for impairment	752,616	743,952
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	10,631	12,668
Balance, end of period	778,714	770,938
Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	10,631	12,668
Commercial and Industrial [Member]
Allowance for loan losses:
Individually evaluated for impairment	8	9
Collectively evaluated for impairment	239	235
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	0	0
Balance, end of period	247	244	131	129
Loans:
Individually evaluated for impairment	362	370
Collectively evaluated for impairment	44,236	43,726
Balance, end of period	45,337	45,287
Commercial and Industrial [Member] | Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	739	1,191
Commercial Secured By Real Estate [Member]
Allowance for loan losses:
Individually evaluated for impairment	210	306
Collectively evaluated for impairment	1,629	1,602
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	29	0
Balance, end of period	1,868	1,908	1,640	1,990
Loans:
Individually evaluated for impairment	13,065	12,351
Collectively evaluated for impairment	410,441	399,092
Balance, end of period	429,857	419,320
Commercial Secured By Real Estate [Member] | Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	6,351	7,877
Residential Real Estate [Member]
Allowance for loan losses:
Individually evaluated for impairment	93	48
Collectively evaluated for impairment	803	806
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	0	0
Balance, end of period	896	854	934	926
Loans:
Individually evaluated for impairment	1,593	1,541
Collectively evaluated for impairment	267,682	269,001
Balance, end of period	272,261	273,581
Residential Real Estate [Member] | Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	2,986	3,039
Consumer [Member]
Allowance for loan losses:
Individually evaluated for impairment	13	0
Collectively evaluated for impairment	68	54
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	0	0
Balance, end of period	81	54	54	63
Loans:
Individually evaluated for impairment	63	56
Collectively evaluated for impairment	17,934	18,516
Balance, end of period	18,019	18,599
Consumer [Member] | Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	22	27
Agricultural [Member]
Allowance for loan losses:
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	56	66
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	0	0
Balance, end of period	56	66	77	11
Loans:
Individually evaluated for impairment	384	0
Collectively evaluated for impairment	12,184	13,438
Balance, end of period	12,597	13,486
Agricultural [Member] | Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	29	48
Other [Member]
Allowance for loan losses:
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	2	3
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	0	0
Balance, end of period	2	3	$ 1	$ 2
Loans:
Individually evaluated for impairment	0	0
Collectively evaluated for impairment	139	179
Balance, end of period	643	665
Other [Member] | Acquired credit impaired loans [Member]
Loans:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	$ 504	$ 486

Loans, Loans Portfolio by Credi

Loans, Loans Portfolio by Credit Quality Indicators (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	$ 778,714	$ 770,938
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	45,337	45,287
Commercial Secured By Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	429,857	419,320
Residential Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	272,261	273,581
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	18,019	18,599
Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	12,597	13,486
Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	643	665
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	750,769	741,540
Pass [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	44,585	44,596
Pass [Member] | Commercial Secured By Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	409,710	397,938
Pass [Member] | Residential Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	266,809	267,567
Pass [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	17,911	18,528
Pass [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	11,111	12,246
Pass [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	643	665
OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	9,447	12,101
OAEM [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
OAEM [Member] | Commercial Secured By Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	7,521	9,316
OAEM [Member] | Residential Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	1,198	1,935
OAEM [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
OAEM [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	728	850
OAEM [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	18,498	17,297
Substandard [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	752	691
Substandard [Member] | Commercial Secured By Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	12,626	12,066
Substandard [Member] | Residential Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	4,254	4,079
Substandard [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	108	71
Substandard [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	758	390
Substandard [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Commercial Secured By Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Residential Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	$ 0	$ 0

Loans, Loans Portfolio Aging An

Loans, Loans Portfolio Aging Analysis (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 3,261	$ 3,350
Current	775,453	767,588
Total Loans Receivable	778,714	770,938
Total Loans Greater Than 90 Days and Accruing	99	559
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,268	1,021
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	84	286
Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,909	2,043
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	61	0
Current	45,276	45,287
Total Loans Receivable	45,337	45,287
Total Loans Greater Than 90 Days and Accruing	0	0
Commercial and Industrial [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	61	0
Commercial and Industrial [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and Industrial [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial Secured By Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	984	1,030
Current	428,873	418,290
Total Loans Receivable	429,857	419,320
Total Loans Greater Than 90 Days and Accruing	0	0
Commercial Secured By Real Estate [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	75	73
Commercial Secured By Real Estate [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	73	81
Commercial Secured By Real Estate [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	836	876
Residential Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,035	2,099
Current	270,226	271,482
Total Loans Receivable	272,261	273,581
Total Loans Greater Than 90 Days and Accruing	64	516
Residential Real Estate [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,008	777
Residential Real Estate [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2	198
Residential Real Estate [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,025	1,124
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	111	112
Current	17,908	18,487
Total Loans Receivable	18,019	18,599
Total Loans Greater Than 90 Days and Accruing	35	43
Consumer [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	54	62
Consumer [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	9	7
Consumer [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	48	43
Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Current	12,597	13,486
Total Loans Receivable	12,597	13,486
Total Loans Greater Than 90 Days and Accruing	0	0
Agricultural [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	70	109
Current	573	556
Total Loans Receivable	643	665
Total Loans Greater Than 90 Days and Accruing	0	0
Other [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	70	109
Other [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Other [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0	$ 0

Loans, Impaired Loans (Details)

Loans, Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Recorded Investment
With no related allowance recorded	$ 22,264		$ 21,899
With an allowance recorded	3,834		5,087
Total	26,098		26,986
Unpaid Principal Balance
With no related allowance recorded	25,860		25,851
With an allowance recorded	4,088		5,329
Total	29,948		31,180
Related Allowance
With an allowance recorded	353		363
Average Recorded Investment
With no related allowance recorded	23,345	$ 27,815
With an allowance recorded	3,871	5,452
Total	27,216	33,267
Interest Income Recognized
With no related allowance recorded	522	599
With an allowance recorded	35	43
Total	557	642
Cash basis interest expense on impaired loans	0	11
Commercial and Industrial [Member]
Recorded Investment
With no related allowance recorded	752		1,205
With an allowance recorded	349		356
Total	1,101		1,561
Unpaid Principal Balance
With no related allowance recorded	1,036		1,500
With an allowance recorded	354		356
Total	1,390		1,856
Related Allowance
With an allowance recorded	8		9
Average Recorded Investment
With no related allowance recorded	978	1,232
With an allowance recorded	352	380
Total	1,330	1,612
Interest Income Recognized
With no related allowance recorded	29	35
With an allowance recorded	5	5
Total	34	40
Commercial Secured By Real Estate [Member]
Recorded Investment
With no related allowance recorded	16,811		16,345
With an allowance recorded	2,605		3,883
Total	19,416		20,228
Unpaid Principal Balance
With no related allowance recorded	18,584		18,335
With an allowance recorded	2,731		4,014
Total	21,315		22,349
Related Allowance
With an allowance recorded	239		306
Average Recorded Investment
With no related allowance recorded	17,631	21,608
With an allowance recorded	2,624	3,989
Total	20,255	25,597
Interest Income Recognized
With no related allowance recorded	387	362
With an allowance recorded	19	27
Total	406	389
Residential Real Estate [Member]
Recorded Investment
With no related allowance recorded	3,746		3,734
With an allowance recorded	833		846
Total	4,579		4,580
Unpaid Principal Balance
With no related allowance recorded	4,976		5,055
With an allowance recorded	937		958
Total	5,913		6,013
Related Allowance
With an allowance recorded	93		48
Average Recorded Investment
With no related allowance recorded	3,778	4,326
With an allowance recorded	834	944
Total	4,612	5,270
Interest Income Recognized
With no related allowance recorded	67	82
With an allowance recorded	10	10
Total	77	92
Consumer [Member]
Recorded Investment
With no related allowance recorded	38		81
With an allowance recorded	47		2
Total	85		83
Unpaid Principal Balance
With no related allowance recorded	60		109
With an allowance recorded	66		1
Total	126		110
Related Allowance
With an allowance recorded	13		0
Average Recorded Investment
With no related allowance recorded	41	107
With an allowance recorded	61	18
Total	102	125
Interest Income Recognized
With no related allowance recorded	7	4
With an allowance recorded	1	1
Total	8	5
Agricultural [Member]
Recorded Investment
With no related allowance recorded	413		48
With an allowance recorded	0
Total	413		48
Unpaid Principal Balance
With no related allowance recorded	504		151
With an allowance recorded	0
Total	504		151
Related Allowance
With an allowance recorded	0		0
Average Recorded Investment
With no related allowance recorded	422	20
With an allowance recorded	0	121
Total	422	141
Interest Income Recognized
With no related allowance recorded	12	97
With an allowance recorded	0	0
Total	12	97
Other [Member]
Recorded Investment
With no related allowance recorded	504		486
With an allowance recorded	0
Total	504		486
Unpaid Principal Balance
With no related allowance recorded	700		701
With an allowance recorded	0
Total	700		701
Related Allowance
With an allowance recorded	0		$ 0
Average Recorded Investment
With no related allowance recorded	495	522
With an allowance recorded	0	0
Total	495	522
Interest Income Recognized
With no related allowance recorded	20	19
With an allowance recorded	0	0
Total	$ 20	$ 19

Loans, Troubled Debt Restructur

Loans, Troubled Debt Restructuring (Details)	3 Months Ended
	Mar. 31, 2016USD ($)Loan	Mar. 31, 2015USD ($)Loan
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	3	3
Pre-Modification Recorded Balance	$ 334,000	$ 87,000
Post-Modification Recorded Balance	407,000	87,000
Troubled debt restructurings that subsequently defaulted within 12 months of the restructuring date	$ 0	$ 0
Commercial Secured By Real Estate [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	1	0
Pre-Modification Recorded Balance	$ 299,000	$ 0
Post-Modification Recorded Balance	$ 372,000	$ 0
Residential Real Estate [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	1	3
Pre-Modification Recorded Balance	$ 18,000	$ 87,000
Post-Modification Recorded Balance	$ 18,000	$ 87,000
Consumer [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	1	0
Pre-Modification Recorded Balance	$ 17,000	$ 0
Post-Modification Recorded Balance	$ 17,000	$ 0

Acquired Credit Impaired Loans,

Acquired Credit Impaired Loans, Major Classifications of Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 778,472	$ 770,701
Less allowance for loan losses	3,150	3,129
Loans, net	775,564	767,809
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	45,324	45,275
Commercial Secured By Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	430,179	419,633
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	271,812	273,139
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	17,925	18,510
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	12,589	13,479
Other Loans, Including Deposit Overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	643	665
Financing Receivable, Acquired Credit Impaired [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	10,631	12,668
Less allowance for loan losses	29	0
Loans, net	10,602	12,668
Financing Receivable, Acquired Credit Impaired [Member] | Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	739	1,191
Financing Receivable, Acquired Credit Impaired [Member] | Commercial Secured By Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	6,351	7,877
Financing Receivable, Acquired Credit Impaired [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	2,986	3,039
Financing Receivable, Acquired Credit Impaired [Member] | Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	22	27
Financing Receivable, Acquired Credit Impaired [Member] | Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	29	48
Financing Receivable, Acquired Credit Impaired [Member] | Other Loans, Including Deposit Overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 504	$ 486

Acquired Credit Impaired Loan56

Acquired Credit Impaired Loans, Outstanding Balance and Carrying Value for Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Outstanding balance	$ 14,129	$ 16,507
Carrying amount	$ 10,631	$ 12,668

Acquired Credit Impaired Loan57

Acquired Credit Impaired Loans, Accretable Yield Related To Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Accretable discount at beginning of year	$ 1,503	$ 2,674
Reclass from nonaccretable discount to accretable discount	75	17
Less disposals	(3)	(1)
Less accretion	(237)	(199)
Accretable discount at end of period	$ 1,338	$ 2,491

Other Real Estate Owned, Change

Other Real Estate Owned, Changes in Other Real Esate Owned (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Other Real Estate [Roll Forward]
Balance, beginning of year	$ 846	$ 1,370
Additions	0	99
Reductions due to sales	0	(105)
Balance, end of period	$ 846	$ 1,364

Other Real Estate Owned (Detail

Other Real Estate Owned (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Other Real Estate Owned [Line Items]
Other real estate owned and repossessed assets	$ 846	$ 846	$ 1,364	$ 1,370
Total recorded investment in process of foreclosure	613
Commercial Real Estate [Member]
Other Real Estate Owned [Line Items]
Other real estate owned and repossessed assets	846	846
Residential Real Estate [Member]
Other Real Estate Owned [Line Items]
Other real estate owned and repossessed assets	$ 0	$ 0

Affordable Housing Tax Credit60

Affordable Housing Tax Credit Limited Partnership (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]
Affordable housing tax credit investment	$ 1,000		$ 1,000
Less amortization	32		12
Net affordable housing tax credit investment	968		988
Unfunded commitment	$ 865		$ 907
Funding period for unfunded commitment (in years)	10 years
Tax credits and other tax benefits recognized	$ 28	$ 0
Tax credit amortization expense included in provision for income taxes	$ 20	$ 0

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 11,668	$ 37,387
Short-term borrowings, interest rate	0.10%	0.48%
Line of credit [Member]
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 0	$ 13,187
Short-term borrowings, interest rate	0.00%	1.00%
FHLB short-term advance [Member]
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 0	$ 10,000
Short-term borrowings, interest rate	0.00%	0.35%
Repurchase agreements [Member]
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 11,668	$ 14,200
Short-term borrowings, interest rate	0.10%	0.10%

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Statutory tax rate	34.20%	34.00%
Increase (decrease) resulting from:
Tax exempt interest	(6.30%)	(5.50%)
Tax exempt income on bank owned life insurance	(1.40%)	(1.40%)
Other, net	0.00%	0.50%
Effective tax rate	26.50%	27.60%

Commitments and Contingent Li63

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 119,619	$ 118,860
Commitments outstanding for capital expenditures	10,922
Commercial Loan [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	6,627	8,160
Other Loans [Member] | Fixed Rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	4,827	2,293
Other Loans [Member] | Adjustable Rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	1,315	1,362
Unused lines of Credit [Member] | Fixed Rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	6,656	6,378
Unused lines of Credit [Member] | Adjustable Rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	89,724	90,153
Unused Overdraft Protection Amounts on Demand and NOW Accounts [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	10,113	10,057
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 357	$ 457

Accumulated Other Comprehensi64

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	$ 140,108	$ 125,695
Before reclassifications	3,115	1,508
Reclassifications	(245)	(73)
Balance ending	142,933	128,576
Total [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	236	785
Balance ending	3,106	2,220
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	469	1,126
Before reclassifications	3,087	1,480
Reclassifications	(245)	(73)
Balance ending	3,311	2,533
Changes in Pension Plan Assets and Benefit Obligations [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(233)	(341)
Before reclassifications	28	28
Reclassifications	0	0
Balance ending	$ (205)	$ (313)

Accumulated Other Comprehensi65

Accumulated Other Comprehensive Income, Reclassification of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gain on sale of securities	$ 371	$ 111
Less provision for income taxes	1,068	1,082
Unrealized Gains and Losses on Available-for-Sale Securities [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gain on sale of securities	371	111
Less provision for income taxes	126	38
Reclassification adjustment, net of taxes	$ 245	$ 73

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Automatic Annual Contribution Employees Hired Before January 1, 2009 Benefit Reduction Under Certain Amendments Minimum	5.00%
Automatic Annual Contribution Employees Hired Before January 1, 2009 Due Benefit Reduction Under Certain Amendments Maximum	7.00%
Employer's matching contribution to 401(k) of employees hired on or after January 1, 2009	50.00%
Maximum annual contribution per employee, percent	3.00%
Funding and administrative costs of noncontributory defined benefit retirement plan and 401(k) plan [Abstract]
401(k) plan	$ 83	$ 87
Qualified noncontributory defined benefit retirement plan [Member]
Funding and administrative costs of noncontributory defined benefit retirement plan and 401(k) plan [Abstract]
Qualified noncontributory defined benefit retirement plan	220	270
Components of net periodic pension cost [Abstract]
Service cost	10	9
Interest cost	19	17
Amortization of unrecognized net loss	42	42
Net periodic pension cost	71	$ 68
Recognized in accumulated other comprehensive income [Abstract]
Net actuarial loss	$ 205		$ 233

Stock Based Compensation, Addit

Stock Based Compensation, Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period options granted to date vest ratably	5 years
Period options granted expires after date of grant	10 years
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value for option outstanding	$ 339	$ 338
Aggregate intrinsic value of options exercisable	330	305
Total expense related to options included in salaries and wages	1	7
Tax benefit from compensation expense	0	$ 0
Compensation costs not yet recognized, period for recognition	$ 5
Ownership Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares)	200,000
2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares)	450,000

Stock Based Compensation, Stock

Stock Based Compensation, Stock Options Outstanding By Exercise Price Range (Details)	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding stock options, number (in shares) | shares	77,461
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 11.85
Outstanding stock option, weighted average remaining contractual life	3 years 8 months 11 days
Exercisable stock options, number (in shares) | shares	74,962
Exercisable stock option, weighted average exercise price (in dollars per shares)	$ 11.82
Exercisable stock options, weighted average remaining contractual life	3 years 7 months 15 days
Exercise Price Range, 9.00 to 10.99 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit	$ 9
Exercise price range, upper range limit	$ 10.99
Outstanding stock options, number (in shares) | shares	17,633
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 9
Outstanding stock option, weighted average remaining contractual life	2 years 9 months 27 days
Exercisable stock options, number (in shares) | shares	17,633
Exercisable stock option, weighted average exercise price (in dollars per shares)	$ 9
Exercisable stock options, weighted average remaining contractual life	2 years 9 months 27 days
Exercise Price Range 11.00 to 12.99 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit	$ 11
Exercise price range, upper range limit	$ 12.99
Outstanding stock options, number (in shares) | shares	53,266
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 12.04
Outstanding stock option, weighted average remaining contractual life	4 years 4 months 1 day
Exercisable stock options, number (in shares) | shares	50,767
Exercisable stock option, weighted average exercise price (in dollars per shares)	$ 12.02
Exercisable stock options, weighted average remaining contractual life	4 years 3 months 4 days
Exercise Price Range 17.00 to 18.99 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit	$ 17
Exercise price range, upper range limit	$ 18.99
Outstanding stock options, number (in shares) | shares	6,562
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 17.88
Outstanding stock option, weighted average remaining contractual life	10 months 7 days
Exercisable stock options, number (in shares) | shares	6,562
Exercisable stock option, weighted average exercise price (in dollars per shares)	$ 17.88
Exercisable stock options, weighted average remaining contractual life	10 months 7 days

Stock Based Compensation, Sto69

Stock Based Compensation, Stock Option Activity (Details) - Stock Options [Member] - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Options outstanding [Roll Forward]
Outstanding at beginning of period (in shares)	83,861	99,810
Granted (in shares)	0	0
Exercised (in shares)	0	0
Expired (in shares)	(6,400)	(2,500)
Outstanding at end of period (in shares)	77,461	97,310
Exercisable at end of period (in shares)	74,962	86,762
Weighted average exercise price [Roll forward]
Outstanding at beginning of period (in dollars per share)	$ 12.39	$ 12.16
Granted (in dollars per shares)	0	0
Exercised (in dollars per share)	0	0
Expired (in dollars per share)	18.95	9
Outstanding at end of period (in dollars per share)	11.85	12.24
Exercisable at end of period (in dollars per share)	$ 11.82	$ 12.24

Stock Based Compensation , Rest

Stock Based Compensation , Restricted Stock Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Weighted Average Grant Date Fair Value
Compensation expense relating to restricted stock	$ 22
Restricted Stock Awards [Member]
Shares
Outstanding, January 1, (in shares)	16,038	0
Granted (in shares)	0	0
Vested (in shares)	0	0
Forfeited (in shares)	0	0
Outstanding, March 31, (in shares)	16,038	0
Weighted Average Grant Date Fair Value
Outstanding, January 1, (usd per share)	$ 15.47	$ 0
Granted (usd per share)	0	0
Vested (usd per share)	0	0
Forfeited (usd per share)	0	0
Outstanding, March 31, (usd per share)	$ 15.47	$ 0
Compensation expense relating to restricted stock	$ 22
Tax benefit from compensation expense	8
Restricted stock compensation costs not yet recognized	$ 136
Compensation costs not yet recognized, period for recognition	5 years

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Earnings Per Share [Abstract]
Net income	$ 2,964	$ 2,834
Weighted average number of shares outstanding used in the calculation of basic earnings per common share (in shares)	9,916,114	9,312,636
Add dilutive effect of:
Stock options (in shares)	17,225	16,203
Stock warrants (in shares)	63,487	81,935
Restricted shares (in shares)	1,690	0
Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share (in shares)	9,998,516	9,410,774
Earnings per common share:
Basic (usd per share)	$ 0.30	$ 0.30
Diluted (usd per share)	$ 0.30	$ 0.30

Earnings Per Common Share, Addi

Earnings Per Common Share, Additional Information (Details) - Options to purchase common stock [Member] - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options excluded from computation of earnings per share (in shares)	6,562	12,962
Weighted average price (in dollars per share)	$ 17.88	$ 18.41

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)Fund	Dec. 31, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Fair Value Disclosures [Abstract]
Number of mutual funds that invest in debt securities or loans that qualify for credit under the Community Reinvestment Act | Fund	4
Number Of Investments In Mutual Funds That Are Measured At Fair Value Using Net Asset Value Per Share As A Practical Expedient | Fund	2
Redemption notice required to be given to convert capital account, number of days	60 days
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	$ 351,101	$ 377,978
Nonrecurring fair value measurements:
Other real estate owned and repossessed assets	846	846	$ 1,364	$ 1,370
Recurring [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	351,101	377,978
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	54,359	73,594
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	295,266	302,936
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	0	0
Nonrecurring [Member]
Nonrecurring fair value measurements:
Impaired loans	3,527	4,722
Other real estate owned and repossessed assets	846	846
Total nonrecurring fair value measurements	4,373	5,568
Nonrecurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Nonrecurring fair value measurements:
Impaired loans	0	0
Other real estate owned and repossessed assets	0	0
Total nonrecurring fair value measurements	0	0
Nonrecurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Nonrecurring fair value measurements:
Impaired loans	0	0
Other real estate owned and repossessed assets	0	0
Total nonrecurring fair value measurements	0	0
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Nonrecurring fair value measurements:
Impaired loans	3,527	4,722
Other real estate owned and repossessed assets	846	846
Total nonrecurring fair value measurements	4,373	5,568
U.S. Treasury notes [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	53,592	72,846
U.S. Treasury notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	53,592	72,846
U.S. Treasury notes [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	53,592	72,846
U.S. Treasury notes [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Treasury notes [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency notes [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	128,302	139,889
U.S. Agency notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	128,302	139,889
U.S. Agency notes [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency notes [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	128,302	139,889
U.S. Agency notes [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	33,768	29,378
U.S. Agency mortgage-backed securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	33,768	29,378
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	33,768	29,378
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Certificates of Deposit [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	249	249
Certificates of Deposit [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	249	249
Certificates of Deposit [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Certificates of Deposit [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	249	249
Certificates of Deposit [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Non-taxable Municipal securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	104,642	105,479
Non-taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	104,642	105,479
Non-taxable Municipal securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Non-taxable Municipal securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	104,642	105,479
Non-taxable Municipal securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Taxable Municipal securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	27,305	26,941
Taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	27,305	26,941
Taxable Municipal securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Taxable Municipal securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	27,305	26,941
Taxable Municipal securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Mutual funds [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	2,492	2,466
Mutual funds [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	1,016	1,018
Mutual funds [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	16	18
Mutual funds [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	1,000	1,000
Mutual funds [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Mutual funds measured at net asset value [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	1,476	1,448
Trust preferred securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	49	50
Trust preferred securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	49	50
Trust preferred securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	49	50
Trust preferred securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Trust preferred securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Equity securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	702	680
Equity securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	702	680
Equity securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	702	680
Equity securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Equity securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	$ 0	$ 0

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information About Unobservable Inputs Used In Recurring And Nonrecurring Level 3 Inputs (Details) - Fair Value, Measurements, Nonrecurring [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Impaired loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	$ 3,527	$ 4,722
Impaired loans [Member] | Maximum [Member] | Discounted Cash Flows [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	11.00%	11.00%
Impaired loans [Member] | Minimum [Member] | Discounted Cash Flows [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	4.50%	4.00%
Impaired loans [Member] | Weighted Average [Member] | Discounted Cash Flows [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	5.61%	5.27%
Other real estate owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	$ 846	$ 846

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
FINANCIAL ASSETS:
Investment securities, held-to-maturity	$ 36,948	$ 22,630
Carrying Amount [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	21,089	14,987
Investment securities, held-to-maturity	36,505	22,633
Federal Reserve Bank stock	2,732	2,732
Federal Home Loan Bank stock	3,638	3,638
Loans, net	775,564	767,809
Accrued interest receivable	4,279	3,380
FINANCIAL LIABILITIES:
Deposits	1,120,208	1,087,160
Short-term borrowings	11,668	37,387
Long-term debt	789	5,947
Accrued interest payable	305	345
Fair Value [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	21,089	14,987
Investment securities, held-to-maturity	36,948	22,630
Federal Reserve Bank stock	2,732	2,732
Federal Home Loan Bank stock	3,638	3,638
Loans, net	770,069	761,388
Accrued interest receivable	4,279	3,380
FINANCIAL LIABILITIES:
Deposits	1,120,932	1,087,914
Short-term borrowings	11,668	37,387
Long-term debt	817	6,290
Accrued interest payable	305	345
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	21,089	14,987
Investment securities, held-to-maturity	0	0
Federal Reserve Bank stock	2,732	2,732
Federal Home Loan Bank stock	3,638	3,638
Loans, net	0	0
Accrued interest receivable	256	208
FINANCIAL LIABILITIES:
Deposits	902,813	869,940
Short-term borrowings	11,668	37,387
Long-term debt	0	0
Accrued interest payable	16	16
Significant Other Observable Inputs (Level 2) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Investment securities, held-to-maturity	0	0
Federal Reserve Bank stock	0	0
Federal Home Loan Bank stock	0	0
Loans, net	0	0
Accrued interest receivable	1,879	1,280
FINANCIAL LIABILITIES:
Deposits	218,119	217,974
Short-term borrowings	0	0
Long-term debt	817	6,290
Accrued interest payable	289	329
Significant Unobservable Inputs (Level 3) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Investment securities, held-to-maturity	36,948	22,630
Federal Reserve Bank stock	0	0
Federal Home Loan Bank stock	0	0
Loans, net	770,069	761,388
Accrued interest receivable	2,144	1,892
FINANCIAL LIABILITIES:
Deposits	0	0
Short-term borrowings	0	0
Long-term debt	0	0
Accrued interest payable	$ 0	$ 0