FNB Bancorp 10-Q/A 7 Jul 14 2014 Q1 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	2-May-14
Document and Entity Information:	'	'
Entity Registrant Name	'FNB BANCORP/CA/	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'true	'
Amendment Description	'Updates to XBRL precision	'
Entity Central Index Key	'0001163199	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	4,025,015
Entity Filer Category	'Non-accelerated Filer	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (Dollar amounts in thousands) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash and due from banks	$19,244	$14,007
Interest-bearing time deposits with financial institutions	4,805	5,543
Securities available-for-sale, at fair value	258,184	263,988
Loans, net of allowance for loan losses of $9,897 and $9,879 on March 31, 2014 and December 31, 2013	566,861	552,343
Bank premises, equipment, and leasehold improvements, net	12,533	12,512
Bank-owned life insurance, net	12,247	12,151
Other equity securities	5,307	5,300
Accrued interest receivable	3,758	3,808
Other real estate owned, net	2,478	5,318
Goodwill	1,841	1,841
Prepaid expenses	631	701
Other assets	13,659	14,418
Total assets	901,548	891,930
Deposits	'	'
Demand, noninterest bearing	198,321	198,523
Demand, interest bearing	83,045	80,746
Savings and money market	380,227	370,194
Time	112,352	124,152
Total deposits	773,945	773,615
Federal Home Loan Bank advances	25,000	15,000
Notes Payable	6,000	0
Accrued expenses and other liabilities	8,977	9,066
Total liabilities	813,922	797,681
Stockholders' equity	'	'
Preferred stock - series C - no par value, authorized and outstanding 9,450 shares at December 31, 2013 (liquidation preference of $1,000 per share)	0	9,450
Common stock, no par value, authorized 10,000,000 shares; issued and outstanding 3,997,312 shares at March 31, 2014 and 3,978,505 shares at December 31, 2013	59,851	59,317
Retained earnings	28,003	26,738
Accumulated other comprehensive loss, net of tax	-228	-1,256
Total stockholders' equity	87,626	94,249
Total liabilities and stockholders' equity	$901,548	$891,930

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parentheticals (Dollar amounts in thousands) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Parentheticals	'	'
Allowance for loan losses	$9,897	$9,879
Preferred Stock, Series C, no parvalue (in dollars per share)	'	'
Preferred Stock, Series C shares authorized	0	9,450
Preferred Stock, Series C shares outstanding	0	9,450
Preferred stock, series C liquidation preference per share (in dollars per share)	$1,000	$1,000
Common Stock, no parvalue (in dollars per share)	'	'
Common Stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	3,997,312	3,978,505
Common Stock, shares outstanding	3,997,312	3,978,505

Consolidated_Statements_of_Ear

Consolidated Statements of Earnings (Unaudited) (Dollar amounts in thousands) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Interest income	'	'
Interest and fees on loans	$7,627	$8,158
Interest on taxable securities	843	684
Interest on tax-exempt securities	488	506
Interest on time deposits with other financial institutions	25	49
Total interest income	8,983	9,397
Interest expense	'	'
Deposits	461	682
Borrwings	8	0
Total interest expense	469	682
Net interest income	8,514	8,715
Provision for loan losses	75	600
Net interest income after provision for loan losses	8,439	8,115
Noninterest income	'	'
Service charges	637	659
Gain on sale of available-for-sale securities	11	42
Bank-owned life insurance policy earnings	96	95
Other income	296	180
Total noninterest income	1,040	976
Noninterest expense	'	'
Salaries and employee benefits	4,218	4,416
Occupancy expense	680	962
Equipment expense	391	398
Professional fees	531	363
FDIC assessment	180	180
Telephone, postage and supplies	286	437
Operating losses	14	14
Advertising	85	172
Bankcard expenses	'	1
Data processing expense	145	156
Low income housing expense	110	110
Surety insurance	67	54
Directors expense	63	63
Gain on sale of other real estate owned	-280	0
Other real estate owned expense	77	50
Other expense	275	363
Total noninterest expense	6,842	7,739
Earnings before provision for income taxes	2,637	1,352
Provision for income taxes	803	422
Net earnings	1,834	930
Dividends and discount accretion on preferred stock	-170	-158
Net earnings available to common stockholders	$1,664	$772
Earnings per share data:	'	'
Basic	$0.42	$0.20
Diluted	$0.40	$0.19
Weighted average shares outstanding:	'	'
Basic	3,985,000	3,903,000
Diluted	4,126,000	3,996,000

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Earnings (Unaudited) (Dollar amounts in thousands) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Comprehensive Earnings	'	'
Net earnings	$1,834	$930
Unrealized holding gain (loss) on available-for-sale securities, net of tax (expense) benefit of ($720) and $291	1,034	-418
Reclassification adjustment for gain expense on available-for-sale securities sold, net of tax expense of ($5) and ($17) for the three months ended March 31, 2014 and 2013, respectively	-6	-25
Other Comprehensive Income/(loss)	1,028	-443
Total comprehensive earnings	$2,862	$487

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Earnings (Parentheticals) (Dollar amounts in thousands) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Other Comprehensive Earnings Parentheticals	'	'
Tax on unrealized holding gain (loss) on available-for-sale securities (in dollars)	($720)	$291
Tax on reclassification adjustment for gain on available-for-sale (in dollars)	($5)	($17)

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (Dollar amounts in thousands) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flow from operating activities:	'	'
Net earnings	$1,834	$930
Adjustments to reconcile net earnings to net cash provided by operating activities:	'	'
Net gain on sale of securities available-for-sale	-11	-42
Gain on sale of other real estate owned	-280	0
Depreciation, amortization and accretion	856	915
Stock-based compensation expense	69	45
Earnings on bank owned life insurance	-97	-95
Provision for loan losses	75	600
Decrease in accrued interest receivable	50	9
Decrease in prepaid expense	70	256
Decrease in other assets	951	1,470
(Decrease) increase in accrued expenses and other liabilities	-1,202	579
Net cash provided by operating activities	2,315	4,667
Cash flows from investing activities:	'	'
Purchase of securities available-for-sale	-516	-24,988
Proceeds from matured/called/sold securities available-for-sale	7,523	12,163
Investment, net of redemption, in other equity securities	-7	126
Redemption of time deposits of other banks	738	3,503
Proceeds from sale of other real estate owned	1,050	0
Net investment in other real estate owned	-30	-18
Net (increase) decrease in loans	-12,493	-5,315
Purchases of bank premises, equipment, leasehold improvements	-327	-241
Net cash used in investing activities	-4,062	-14,770
Cash flows from financing activities:	'	'
Net increase in demand and savings deposits	12,130	30,337
Net decrease in time deposits	-11,800	-8,264
Increase (decrease) in FHLB advances	10,000	-718
Proceeds from Notes Payable	6,000	0
Dividends paid on common stock	0	-298
Exercise of stock options	274	435
Redemption of preferred stock series C	-9,450	0
Dividends paid on preferred stock series C	-170	-158
Net cash provided by financing activities	6,984	21,334
NET INCREASE IN CASH AND CASH EQUIVALENTS	5,237	11,231
Cash and cash equivalents at beginning of period	14,007	27,861
Cash and cash equivalents at end of period	19,244	39,092
Additional cash flow information:	'	'
Interest paid	455	672
Income taxes paid	1	0
Non-cash investing and financing activities:	'	'
Accrued dividends	399	139
Change in unrealized gain in available for-sale securities, net of tax	1,028	-443
OREO sale funded by A38loan origination	$2,100	$0

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
BASIS OF PRESENTATION	'
BASIS OF PRESENTATION	'
	NOTE A – BASIS OF PRESENTATION
	FNB Bancorp (the “Company”) is a bank holding company registered under the Bank Holding Company Act of 1956, as amended. The Company was incorporated under the laws of the State of California on February 28, 2001. The consolidated financial statements include the accounts of FNB Bancorp and its wholly-owned subsidiary, First National Bank of Northern California (the “Bank”). The Bank provides traditional banking services in San Mateo and San Francisco counties.
	All intercompany transactions and balances have been eliminated in consolidation. The financial statements include all adjustments of a normal and recurring nature, which are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented.
	The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and, therefore, do not include all information and footnotes normally included in annual financial statements prepared in conformity with accounting principles generally accepted in the United States of America. Accordingly, these consolidated financial statements should be read in conjunction with the consolidated audited financial statements and notes thereto for the year ended December 31, 2013. Results of operations for interim periods are not necessarily indicative of results for the full year. Certain prior year information has been reclassified to conform to current year presentation. The reclassifications had no impact on consolidated net earnings or retained earnings.

STOCK_OPTION_PLANS

STOCK OPTION PLANS	3 Months Ended
	Mar. 31, 2014
STOCK OPTION PLANS	'
STOCK OPTION PLANS	'
	NOTE B – STOCK OPTION PLANS
	Stock option expense is recorded based on the fair value of option contracts issued. The fair value is determined by the expected contract term, the risk free interest rate, the volatility of the Company’s stock price and the level of dividends the Company is expected to pay.
	The expected term of options granted is derived from historical plan behavior and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods approximating the expected option terms is based on the U. S. Treasury yield curve in effect at the time of the grant.
	The amount of compensation expense for options recorded in the quarters ended March 31, 2014 and 2013 was $69,000 and $45,000, respectively. There was no income tax benefit recognized in the statements of earnings for these amounts for the quarters ended March 31, 2014 and 2013, respectively.
	The intrinsic value for options exercised during the quarters ended March 31, 2014 March 31, 2013 was $126,000 and $341,000, respectively. The intrinsic value of options exercisable during the quarter ended March 31, 2014 and March 31, 2013 was $2,234,000 and $1,260,000, respectively.
	The amount of total unrecognized compensation expense related to non-vested options at March 31, 2014 was $841,000, and the weighted average period over which it will be amortized is 3.8 years.

EARNINGS_PER_SHARE_CALCULATION

EARNINGS PER SHARE CALCULATION	3 Months Ended
	Mar. 31, 2014
EARNINGS PER SHARE CALCULATION	'
EARNINGS PER SHARE CALCULATION	'
	NOTE C – EARNINGS PER SHARE CALCULATION
	Earnings per common share (EPS) are computed based on the weighted average number of common shares outstanding during the period. Basic EPS excludes dilution and is computed by dividing net earnings available to common stockholders (after deducting dividends and related accretion on preferred stock) by the weighted average of common shares outstanding. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The number of potential common shares included in the quarterly diluted EPS is computed using the average market price during the three months included in the reporting period under the treasury stock method. The number of potential common shares included in year-to-date diluted EPS is a year-to-date weighted average of potential shares included in each quarterly diluted EPS computation. All common stock equivalents are anti-dilutive when a net loss occurs.
	Earnings per share have been computed based on the following:
		Three months ended
		March 31,
	(Dollar amounts in thousands)	2014			2013
	Net earnings	$	1,834		$	930
	Dividends and discount accretion on preferred stock		(170	)		(158	)
	Net earnings available to common stockholders	$	1,664		$	772
	Average number of shares outstanding		3,985,000			3,903,000
	Effect of dilutive options		141,000			93,000
	Average number of shares outstanding used to calculate diluted earnings per share		4,126,000			3,996,000
	Anti dilutive options that were excluded from the calculation of diluted EPS totaled 64,000 and 257,755 in 2014 and 2013, respectively.

SECURITIES_AVAILABLE_FOR_SALE

SECURITIES AVAILABLE FOR SALE	3 Months Ended
	Mar. 31, 2014
SECURITIES AVAILABLE FOR SALE	'
SECURITIES AVAILABLE FOR SALE	'
	NOTE D – SECURITIES AVAILABLE FOR SALE
	The amortized cost and carrying values of securities available-for-sale are as follows:
		Amortized		Unrealized			Unrealized			Fair
	(Dollar amounts in thousands)	cost		gains			losses			value
	31-Mar-14
	U.S. Treasury securities	$	2,053	$	—		$	(49	)	$	2,004
	Obligations of U.S. government agencies		71,530		428			(664	)		71,294
	Mortgage-backed securities		75,563		444			(1,766	)		74,241
	Obligations of states and political subdivisions		83,517		1,842			(782	)		84,577
	Corporate debt		25,907		303			(142	)		26,068
		$	258,570	$	3,017		$	(3,403	)	$	258,184
	31-Dec-13
	U.S. Treasury securities	$	3,069	$	12		$	(54	)	$	3,027
	Obligations of U.S. government agencies		73,691		488			(860	)		73,319
	Mortgage-backed securities		79,873		360			(2,373	)		77,860
	Obligations of states and political subdivisions		82,526		1,467			(1,317	)		82,676
	Corporate debt		26,958		330			(182	)		27,106
		$	266,117	$	2,657		$	(4,786	)	$	263,988
	An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of March 31, 2014 and December 31, 2013, respectively, is as follows:
				Less than						12 Months
		Total		12 Months			Total			or Longer			Total		Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
	(Dollar amounts in thousands)	Value		Losses			Value			Losses			Value		Losses
	31-Mar-14
	U.S. Treasury securities	$	—	$	—		$	2,004		$	(49	)	$	2,004	$	(49	)
	Obligations of U.S. government agencies		—		—			37,139			(664	)		37,139		(664	)
	Mortgage-backed securities		—		—			50,881			(1,766	)		50,881		(1,766	)
	Obligations of states and political subdivisions		—		—			27,839			(782	)		27,839		(782	)
	Corporate debt		—		—			10,381			(142	)		10,381		(142	)
	Total	$	—	$	—		$	128,244		$	(3,403	)	$	128,244	$	(3,403	)
				Less than						12 Months
		Total		12 Months			Total			or Longer			Total		Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
	(Dollar amounts in thousands)	Value		Losses			Value			Losses			Value		Losses
	December 31, 2013:
	U. S. Treasury securities	$	2,002	$	(54	)	$	—		$	—		$	2,002		(54	)
	Obligations of U.S. Government agencies		40,108		(860	)		—			—			40,108		(860	)
	Mortgage-backed securities		51,419		(2,015	)		5,664			(358	)		57,083		(2,373	)
	Obligations of states and political subdivisions		33,265		(1,248	)		1,083			(69	)		34,348		(1,317	)
	Corporate debt		10,857		(180	)		498			(2	)		11,355		(182	)
	Total	$	137,651	$	(4,357	)	$	7,245		$	(429	)	$	144,896	$	(4,786	)
	At March 31, 2014, there were five securities in an unrealized loss position for greater than 12 consecutive months. Management periodically evaluates each security in an unrealized loss position to determine if the impairment is temporary or other-than-temporary. The unrealized losses are due solely to interest rate changes and the Company does not intend to sell nor expects it will be required to sell investment securities identified with impairments prior to the earliest of forecasted recovery or the maturity of the underlying investment security. Management has determined that no investment security was other-than-temporarily impaired at March 31, 2014.
	The amortized cost and carrying value of available-for-sale debt securities as of March 31, 2014 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.
	March 31, 2014:
		Amortized		Fair
	(Dollar amounts in thousands)	Cost		Value
	Available-for-sale:
	Due in one year or less	$	14,599	$	14,710
	Due after one through five years		98,395		98,806
	Due after five years through ten years		113,046		112,359
	Due after ten years		32,530		32,309
		$	258,570	$	258,184
	For the three months ended March 31, 2014 and March 31, 2013, respectively, gross realized gains amounted to $11,000 and $42,000, on gross securities sold or called of $1,023,000 and $3,722,000, respectively. For the three months ended March 31, 2014 and 2013, respectively, there were no gross realized losses.
	At March 31, 2014, securities with an amortized cost of $68,785,000 and fair value of $68,991,000 were pledged as collateral for public deposits and for other purposes required by law.

LOANS

LOANS	3 Months Ended
	Mar. 31, 2014
LOANS	'
LOANS	'
	NOTE E – LOANS
	Loans are summarized as follows at March 31, 2014 and December 31, 2013:
											Total
		FNB									Balance
		Bancorp									31-Mar
	(Dollar amounts in thousands)	Originated			PNCI			PCI			2014
	Commercial real estate	$	291,869		$	35,668		$	1,325		$	328,862
	Real estate construction		34,895			2,549			—			37,444
	Real estate multi-family		39,571			11,733			—			51,304
	Real estate 1 to 4 family		102,221			7,144			—			109,365
	Commercial & industrial		38,964			9,835			—			48,799
	Consumer loans		1,532			—			—			1,532
	Gross loans		509,052			66,929			1,325			577,306
	Net deferred loan fees		(2,388	)		—			—			(2,388	)
	Allowance for loan losses		(9,897	)		—			—			(9,897	)
	Net loans	$	496,767		$	66,929		$	1,325		$	565,021
											Total
		FNB									Balance
		Bancorp									31-Dec
	(Dollar amounts in thousands)	Originated			PNCI			PCI			2013
	Commercial real estate	$	285,938		$	37,936		$	1,325		$	325,199
	Real estate construction		31,290			3,028			—			34,318
	Real estate multi-family		34,357			11,786			—			46,143
	Real estate 1 to 4 family		98,196			8,707			—			106,903
	Commercial & industrial		38,287			10,217			—			48,504
	Consumer loans		1,650			—			—			1,650
	Gross loans		489,718			71,674			1,325			562,717
	Net deferred loan fees		(495	)		—			—			(495	)
	Allowance for loan losses		(9,869	)		(10	)		—			(9,879	)
	Net loans	$	479,354		$	71,664		$	1,325		$	552,343
	Note: PNCI means Purchased, Not Credit Impaired. PCI means Purchased, Credit Impaired. These designations are assigned to the purchased loans on their date of purchase. Once the loan designation has been made, each loan will retain its designation for the life of the loan.
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real estate			Construction			family			4 family			Consumer			Total
	Allowance for credit losses
	Beginning balance	$	1,237		$	5,763		$	734		$	293		$	1,788		$	64		$	9,879
	Charge-offs		(11	)		—			—			—			(62	)		—			(73	)
	Recoveries		14			1			—			—			1			—			16
	Provision		28			(140	)		1			76			108			2			75
	Ending balance	$	1,268		$	5,624		$	735		$	369		$	1,835		$	66		$	9,897
	Ending balance: individually evaluated for impairment	$	156		$	150		$	—		$	—		$	428		$	9		$	743
	Ending balance: collectively evaluated for impairment	$	1,112		$	5,474		$	735		$	369		$	1,407		$	57		$	9,154
	Recorded Investment in Loans at March 31, 2014
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real Estate			Construction			family			4 family			Consumer			Total
	Loans:
	Ending balance	$	48,799		$	328,862		$	37,444		$	51,304		$	109,365		$	1,532		$	577,306
	Ending balance: individually evaluated for impairment	$	4,893		$	14,426		$	1,319		$	—		$	3,856		$	30		$	24,524
	Ending balance: collectively evaluated for impairment	$	43,906		$	314,436		$	36,125		$	51,304		$	105,509		$	1,532		$	552,812
	Allowance for Credit Losses
	As of and For the Year Ended December 31, 2013
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real estate			Construction			family			4 family			Consumer			Total
	Allowance for credit losses
	Beginning balance	$	1,875		$	4,812		$	857		$	—		$	1,516		$	64		$	9,124
	Charge-offs		(57	)		(262	)		(81	)		—			(385	)		(7	)		(792	)
	Recoveries		73			35			50			—			3			1			162
	Provision		(654	)		1,178			(92	)		293			654			6			1,385
Ending balance	$	1,237		$	5,763		$	734		$	293		$	1,788		$	64		$	9,879
Ending balance: individually evaluated for impairment	$	176		$	165		$	—		$	—		$	254		$	—		$	595
Ending balance: collectively evaluated for impairment	$	1,061		$	5,598		$	734		$	293		$	1,534		$	64		$	9,284
Recorded Investment in Loans at December 31, 2013
										Real			Real
										Estate			Estate
	Commercial			Commercial			Real Estate			Multi			1 to
(Dollar amounts in thousands)	& industrial			Real Estate			Construction			family			4 family			Consumer			Total
Loans:
Ending balance	$	48,504		$	323,874		$	34,318		$	46,143		$	106,903		$	1,650		$	561,392
Ending balance: individually evaluated for impairment	$	2,497		$	17,974		$	189		$	375		$	4,077		$	—		$	25,112
Ending balance: collectively evaluated for impairment	$	46,007		$	305,900		$	34,129		$	46,143		$	102,826		$	1,650		$	536,655
Allowance for Credit Losses
For the Three Months Ended March 31, 2013
										Real			Real
										Estate			Estate
	Commercial			Commercial			Real Estate			Multi			1 to
(Dollar amounts in thousands)	& industrial			Real estate			Construction			family			4 family			Consumer			Total
Allowance for credit losses
Beginning balance	$	1,875		$	4,812		$	857		$	—		$	1,516		$	64		$	9,124
Charge-offs		—			(239	)		(81	)		—			(119	)		(1	)		(440	)
Recoveries		70			2			—			—			1			—			73
Provision		(368	)		355			(123	)		281			464			(9	)		600
Ending balance	$	1,577		$	4,930		$	653		$	281		$	1,862		$	54		$	9,357
Ending balance: individually evaluated for impairment	$	261		$	152		$	19		$	—		$	323		$	—		$	755
Ending balance: collectively evaluated for impairment	$	1,316		$	4,778		$	634		$	281		$	1,539		$	54		$	8,602
The following tables provide information pertaining to impaired loans originated and PNCI loans as of and for the periods to the quarter ended March 31, 2014 and the year ended December 31, 2013.
	As of and for the quarter ended
	31-Mar-14
				Unpaid						Average
	Recorded			Principal			Related			Recorded			Income
(Dollar amounts in thousands)	Investment			Balance			Allowance			Investment			Recognized
With no related allowance recorded
Commercial & industrial	$	3,510		$	4,554		$	—		$	3,552		$	22
Commercial real estate construction		1,319			1,319			—			1,319			25
Commercial real estate		8,881			9,143			—			8,900			115
Residential - 1 to 4 family		695			695			—			665			8
Consumer		10			10			—			5			—
Total		14,415			15,721			—			14,441			170
With an allowance recorded
Commercial & industrial	$	1,383		$	1,801		$	156		$	1,452		$	1
Commercial real estate construction		—			—			—			—			—
Commercial real estate		5,545			5,546			150			5,594			68
Residential - 1 to 4 family		3,161			3,300			428			3,266			31
Consumer		20			20			9			10			1
Total		10,109			10,667			743			10,322			101
Total
Commercial & industrial	$	4,893		$	6,355		$	156		$	5,004		$	23
Commercial real estate construction		1,319			1,319			—			1,319			25
Commercial real estate		14,426			14,689			150			14,494			183
Residential - 1 to 4 family		3,856			3,995			428			3,931			39
Consumer		30			30			9			15			1
Grand total	$	24,524		$	26,388		$	743		$	24,763		$	271
	As of and for the year ended December 31, 2013
				Unpaid						Average
	Recorded			Principal			Related			Recorded			Income
(Dollar amounts in thousands)	Investment			Balance			Allowance			Investment			Recognized
With no related allowance recorded
Commercial and industrial	$	1,059		$	1,232		$	—		$	1,204		$	66
Commercial real estate construction		—			—			—			—			—
Commercial real estate		12,397			13,535			—			11,445			565
Real estate multi family		375			375			—			384			25
Residential - 1 to 4 family		1,163			1,284			—			1,009			37
Total		14,994			16,426			—			14,042			693
With an allowance recorded
Commercial and industrial	$	1,438		$	1,871		$	166		$	1,710		$	15
Commercial real estate construction		189			196			10			198			18
Commercial real estate		5,577			5,588			165			4,972			254
Residential - 1 to 4 family		2,914			2,923			254			2,989			115
Total		10,118			10,578			595			9,869			402
Total
Commercial and industrial	$	2,497		$	3,103		$	166		$	2,914		$	81
Commercial real estate construction		189			196			10			198			18
Commercial real estate		17,974			19,123			165			16,417			819
Real estate multi family		375			375			—			384			25
Residential - 1 to 4 family		4,077			4,207			254			3,998			152
Grand total	$	25,112		$	27,004		$	595		$	23,911		$	1,095
	As of and for the quarter ended
	31-Mar-13
				Unpaid						Average
	Recorded			Principal			Related			Recorded			Income
(Dollar amounts in thousands)	Investment			Balance			Allowance			Investment			Recognized
With no related allowance recorded
Commercial & industrial	$	2,160		$	2,310		$	—		$	2,182		$	28
Real estate-multi family		3,405			3,532			—			3,534			50
Commercial real estate		10,858			11,719			—			10,652			118
Residential - 1 to 4 family		1,344			1,446			—			1,347			18
Total		17,767			19,007			—			17,715			214
With an allowance recorded
Commercial & industrial	$	1,764		$	2,231		$	261		$	1,787		$	3
Commercial real estate construction		199			200			19			200			—
Commercial real estate		5,174			5,413			152			5,304			57
Residential - 1 to 4 family		2,674			2,677			323			2,674			21
Total		9,811			10,521			755			9,965			81
Total
Commercial & industrial	$	3,924		$	4,541		$	261		$	3,969		$	31
Real estate-multi family		3,405			3,532			—			3,534			50
Commercial real estate construction		199			200			19			200			—
Commercial real estate		16,032			17,132			152			15,956			175
Residential - 1 to 4 family		4,018			4,123			323			4,021			39
Grand total	$	27,578		$	29,528		$	755		$	27,680		$	295
Nonaccrual loans totaled $6,969,000 and $7,351,000 as of March 31, 2014 and December 31, 2013. The difference between impaired loans and nonaccrual loans classifications are loans that have restructured and performing under modified loan agreements, and where principal and interest is considered to be collectible.
	Loans on Nonaccrual Status as of
	March 31,			December 31,
(Dollar amounts in thousands)	2014			2013
Commercial & industrial	$	1,992		$	2,046
Real estate - construction		—			189
Commercial real estate		4,274			4,290
Real estate - 1 to 4 family		674			826
Consumer		29			—
Total	$	6,969		$	7,351
Interest income on impaired loans of $271,000 and $1,095,000 was recognized for cash payments received during the quarter ended March 31, 2014 and the year ended December 31, 2013, respectively. The amount of interest on impaired loans not collected for the quarter ended March 31, 2014 was $85,000, and the quarter ended March 31, 2013 was $33,000. The cumulative amount of unpaid interest on impaired loans was $3,580,000 and $2,972,000 as of March 31, 2014 and March 31, 2013, respectively. Total outstanding principal of all troubled debt restructured loans as of March 31, 2014 was $9,355,000, of which $2,285,000 was commercial and industrial loans, $3,210,000 was real estate 1 to 4 family residential loans, and $8,424,000 commercial real estate loans. Total outstanding principal of troubled debt restructured loans at December 31, 2013 was $13,706,000, of which $2,412,000 was commercial and industrial loans, $189,000 was real estate construction loans, $2,650,000 was real estate 1 to 4 family loans, and $8,455,000 was commercial real estate loans.
Troubled Debt Restructurings
The Company has reassessed all restructurings that have occurred within the loan portfolio as troubled debt restructurings. The Company identified as troubled debt restructurings certain loans for which the allowance for credit losses had previously been measured under a general allowance for credit losses methodology (ASC 450-20). Upon identifying the reassessed loans as troubled debt restructurings, the Company also identified them as impaired under the guidance in ASC 310-10-35.
	Total troubled debt restructured loans outstanding at
	31-Mar-14									31-Dec-13
				Non-									Non-
	Accrual			accrual			Total			Accrual			accrual			Total
(dollars in thousands)	status			status			modifications			status			status			modifications
Commercial & industrial	$	374		$	1,911		$	2,285		$	461		$	1,951		$	2,412
Real Estate construction		—			—			—			—			189			189
Real estate 1 to 4 family		2,688			522			3,210			2,121			529			2,650
Commercial real estate		6,293			2,131			8,424			6,315			2,140			8,455
Total	$	9,355		$	4,564		$	13,919		$	8,897		$	4,809		$	13,706
Modification Categories
The Company offers a variety of modifications to borrowers. The modification categories offered can generally be described in the following categories.
Rate Modification – A modification in which the interest rate is changed.
Term modification – A modification in which the maturity date, timing of payments, or frequency of payments is changed.
Interest Only Modification – A modification in which the loan is converted to interest only payments for a period of time.
Payment Modification – A modification in which the dollar amount of the payment is changed, other than an interest only modification described above.
As of March 31, 2014, there were no commitments for additional funding of troubled debt restructured loans.
	Modifications
	For the Quarter Ended March 31, 2014
				Pre-			Post-
				Modification			Modification
				Outstanding			Outstanding
	Number of			Recorded			Recorded
(Dollar amounts in thousands)	Contracts			Investment			Investment
Real estate 1 to 4 family		1		$	574		$	574
Total		1		$	574		$	574
As of March 31, 2014, there were no loans modified within the previous 12 months and for which there was a payment default during the period. All restructurings were a modification of interest rate and/or payment. There were no principal reductions granted.
	Modifications
	For the Quarter Ended March 31, 2013
				Pre-			Post-
				Modification			Modification
				Outstanding			Outstanding
	Number of			Recorded			Recorded
(Dollar amounts in thousands)	Contracts			Investment			Investment
Real Estate Construction		1		$	199		$	199
Real estate 1 to 4 family		1			299			299
Commercial real estate		3			4,935			4,935
Total		5		$	5,433		$	5,433
As of March 31, 2013, there were no loans modified within the previous 12 months and for which there was a payment default during the period. All restructurings were a modification of interest rate and/or payment. There were no principal reductions granted.
Risk rating system
Loans to borrowers graded as pass or pooled loans represent loans to borrowers of acceptable or better credit quality. They demonstrate sound financial positions, repayment capacity and credit history. They have an identifiable and stable source of repayment.
Special mention loans have potential weaknesses that deserve management’s attention. If left uncorrected these potential weaknesses may result in a deterioration of the repayment prospects for the asset or in the Bank’s credit position at some future date. These assets are “not adversely classified” and do not expose the Bank to sufficient risk to warrant adverse classification.
Substandard loans are inadequately protected by current sound net worth, paying capacity of the borrower, or pledged collateral. Loans are normally classified as Substandard when there are unsatisfactory characteristics causing more than acceptable levels of risk. A substandard loan normally has one or more well-defined weaknesses that could jeopardize the repayment of the debt. For example, a) cash flow deficiency, which may jeopardize future payments; b) sale of non-collateral assets has become primary source of repayment; c) the borrower is bankrupt; or d) for any other reason, future repayment is dependent on court action.
Doubtful loans represent credits with weakness inherent in the Substandard classification and where collection or liquidation in full is highly questionable. To be classified Doubtful, there must be specific pending factors which prevent the Loan Review Officer from determining the amount of loss contained in the credit. When the amount of loss can be reasonably estimated, that amount is classified as “loss” and the remainder is classified as Substandard.
Commercial Real Estate Loans – Multi-Family
Our multi-family commercial real estate loans are secured by multi-family properties located primarily in San Mateo and San Francisco counties. These loans are made to investors where our primary source of repayment is from cash flows generated by the properties, through rent collections. The borrowers’ promissory notes are secured with recorded liens on the underlying properties. The borrowers would normally also be required to personally guarantee repayment of the loans. The Bank uses conservative underwriting standards in reviewing applications for credit. Generally, our borrowers have multiple sources of income, so if cash flow generated from the property declines, at least in the short term, the borrowers can normally cover these short term cash flow deficiencies from their available cash reserves. Risk of loss to the Bank is increased when there are cash flow decreases sufficiently large and for such a prolonged period of time that loan payments can no longer be made by the borrowers.
Commercial Real Estate Loans – Other
Commercial real estate loans consist of loans secured by non-farm, non-residential properties, including, but not limited to industrial, hotel, assisted care, retail, office and mixed use buildings. Our commercial real estate loans are made primarily to investors or small businesses where our primary source of repayment is from cash flows generated by the properties, either through rent collection or business profits. The borrower’s promissory notes are secured with recorded liens on the underlying property. The borrowers would normally also be required to personally guarantee repayment of the loan. The Bank uses conservative underwriting standards in reviewing applications for credit. Generally, our borrowers have multiple sources of income, so if cash flow generated from the property declines, at least in the short term, the borrowers can normally cover these short term cash flow deficiencies from their available cash reserves. Risk of loss to the Bank is increased when there are cash flow decreases sufficiently large and for such a prolonged period of time that loan payments can no longer be made by the borrowers.
Real Estate Construction Loans
Our real estate construction loans are generally made to borrowers who are rehabilitating a building, converting a building use from one type of use to another, or developing land and building residential or commercial structures for sale or lease. The borrower’s promissory notes are secured with recorded liens on the underlying property. The borrowers would normally also be required to personally guarantee repayment of the loan. The Bank uses conservative underwriting standards in reviewing applications for credit. Generally, our borrowers have sufficient resources to make the required construction loan payments during the construction and absorption or lease-up period. After construction is complete, the loans are normally paid off from proceeds from the sale of the building or through a refinance to a commercial real estate loan. Risk of loss to the Bank is increased when there are material construction cost overruns, significant delays in the time to complete the project and/or there has been a material drop in the value of the projects in the marketplace since the inception of the loan.
Commercial and Industrial Loans
Our commercial and industrial loans are generally made to small businesses to provide them with at least some of the working capital necessary to fund their daily business operations. These loans are generally either unsecured or secured by fixed assets, accounts receivable and/or inventory. The borrowers would normally also be required to personally guarantee repayment of the loan. The Bank uses conservative underwriting standards in reviewing applications for credit. Risk of loss to the Bank is increased when our small business customers experience a significant business downturn, incur significant financial losses, or file for relief from creditors through bankruptcy proceedings.
Residential Real Estate Loans
Our residential real estate loans are generally made to borrowers who are buying or refinancing their primary personal residence or a rental property of 1-4 single family residential units. The Bank uses conservative underwriting standards in reviewing applications for credit. Risk of loss to the Bank is increased when borrowers lose their primary source of income and/or property values decline significantly.
Consumer and Installment Loans
Our consumer and installment loans generally consist of personal loans, credit card loans, automobile loans or other loans secured by personal property. The Bank uses conservative underwriting standards in reviewing applications for credit. Risk of loss to the Bank is increased when borrowers lose their primary source of income, or file for relief from creditors through bankruptcy proceedings.
	Age Analysis of Past Due Loans
	As of March 31, 2014
	30-59			60-89
	Days			Days			Over			Total
	Past			Past			90			Past						Total
(Dollar amounts in thousands)	Due			Due			Days			Due			Current			Loans
Originated
Commercial real estate	$	901		$	—		$	1,504		$	2,405		$	289,464		$	291,869
Real estate construction		—			—			—			—			34,895			34,895
Real estate multi family		—			—			—			—			39,571			39,571
Real estate 1 to 4 family		—			72			154			226			101,995			102,221
Commercial & industrial		287			—			1,969			2,256			36,708			38,964
Consumer		101			—			19			120			1,412			1,532
Total	$	1,289		$	72		$	3,646		$	5,007		$	504,045		$	509,052
Purchased
Not credit impaired
Commercial real estate	$	—		$	—		$	372		$	372		$	35,296		$	35,668
Real estate construction		—			—			—			—			2,549			2,549
Real estate multi-family		—			—			—			—			11,733			11,733
Real estate 1 to 4 family		—			—			—			—			7,144			7,144
Commercial & industrial		—			—			—			—			9,835			9,835
Total	$	—		$	—		$	372		$	372		$	66,557		$	66,929
Purchased
Credit impaired
Commercial real estate	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
Real estate construction		—			—			—			—			—			—
Real estate multi-family		—			—			—			—			—			—
Real estate 1 to 4 family		—			—			—			—			—			—
Commercial & industrial		—			—			—			—			—			—
Total	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
At March 31, 2014 there were no loans that were 90 days or more past due where interest was still accruing.
	Age Analysis of Past Due Loans
	As of December 31, 2013
	30-59			60-89
	Days			Days			Over			Total
	Past			Past			90			Past						Total
(Dollar amounts in thousands)	Due			Due			Days			Due			Current			Loans
Originated
Commercial real estate	$	1,403		$	—		$	2,349		$	3,752		$	282,186		$	285,938
Real estate construction		—			—			—			—			31,290			31,290
Real estate multi family		—			—			—			—			34,357			34,357
Real estate 1 to 4 family		161			75			826			1,062			97,134			98,196
Commercial & industrial		563			210			2,046			2,819			35,468			38,287
Consumer		116			19			—			135			1,515			1,650
Total	$	2,243		$	304		$	5,221		$	7,768		$	481,950		$	489,718
Purchased
Not credit impaired
Commercial real estate	$	—		$	—		$	616		$	616		$	37,320		$	37,936
Real estate construction		—			—			189			189			2,839			3,028
Real estate multi-family		—			—			—			—			11,786			11,786
Real estate 1 to 4 family		—			—			—			—			8,707			8,707
Commercial & industrial		—			—			—			—			10,217			10,217
Total	$	—		$	—		$	805		$	805		$	70,869		$	71,674
Purchased
Credit impaired
Commercial real estate	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
Real estate construction		—			—			—			—			—			—
Real estate multi-family		—			—			—			—			—			—
Real estate 1 to 4 family		—			—			—			—			—			—
Commercial & industrial		—			—			—			—			—			—
Total	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
At December 31, 2013, there were no loans that were 90 days or more past due where interest was still accruing.
Credit Quality Indicators
	As of March 31, 2014
				Special			Sub-						Total
(Dollar amounts in thousands)	Pass			mention			standard			Doubtful			loans
Originated
Commercial real estate	$	288,632		$	—		$	3,237		$	—		$	291,869
Real estate construction		33,851			—			1,044			—			34,895
Real estate multi-family		39,571			—			—			—			39,571
Real estate 1 to 4 family		101,547			—			522			152			102,221
Commercial & industrial		37,596			—			1,349			19			38,964
Consumer loans		1,532			—			—			—			1,532
Totals	$	502,729		$	—		$	6,152		$	171		$	509,052
Purchased
Not credit impaired
Commercial real estate	$	26,090		$	1,180		$	8,398		$	—		$	35,668
Real estate construction		1,230			—			1,319			—			2,549
Real estate multi-family		11,733			—			—			—			11,733
Real estate 1 to 4 family		6,737			—			407			—			7,144
Commercial & industrial		9,835			—			—			—			9,835
Total	$	55,625		$	1,180		$	10,124		$	—		$	66,929
Purchased
Credit impaired
Commercial real estate													$	1,325
Total													$	1,325
Credit Quality Indicators As of December 31, 2013
				Special			Sub-						Total
(Dollar amounts in thousands)	Pass			mention			standard			Doubtful			loans
Originated
Commercial real estate	$	280,356		$	2,330		$	3,252		$	—		$	285,938
Real estate construction		29,673			573			1,044			—			31,290
Real estate multi-family		34,357			—			—			—			34,357
Real estate 1 to 4 family		97,514			—			429			253			98,196
Commercial & industrial		36,837			—			1,439			11			38,287
Consumer loans		1,631			—			19			—			1,650
Totals	$	480,368		$	2,903		$	6,183		$	264		$	489,718
Purchased
Not credit impaired
Commercial real estate	$	28,342		$	4,951		$	4,643		$	—		$	37,936
Real estate construction		1,520			—			1,508			—			3,028
Real estate multi-family		11,786			—			—			—			11,786
Real estate 1 to 4 family		8,299			—			408			—			8,707
Commercial & industrial		10,217			—			—			—			10,217
Total	$	60,164		$	4,951		$	6,559		$	—		$	71,674
Purchased
Credit impaired
Commercial real estate													$	1,325
Total													$	1,325

BORROWINGS

BORROWINGS	3 Months Ended
	Mar. 31, 2014
BORROWINGS	'
BORROWINGS	'
	NOTE F – BORROWINGS
	Federal home Loan Bank advances
	There is an outstanding advance dated March 14, 2014 in the amount of $10,000,000 at 0.16% which matures on April 14, 2014.
	There is an outstanding advance dated March 24, 2014 in the amount of $15,000,000 at 0.17% which matures on April 24, 2014.
	Corporate loan
	On March 27, 2014, FNB Bancorp received funding under a $6,000,000 term loan credit facility. This loan carries a variable rate of interest that fluctuates on a monthly basis. The interest rate is based on the 3 month LIBOR rate plus 4%. Payments of $50,000 in principal plus accrued interest are payable monthly. The first loan payment is due May 1, 2014. The maturity date on this credit facility is March 26, 2019. On the maturity date, all outstanding principal plus accrued interest shall become due and payable. FNB Bancorp has pledged it stock ownership in First National Bank of Northern California as collateral subject to the terms and conditions contained in the Loan Agreement and the Pledge and Security Agreement. FNB Bancorp retains the right to prepay this debt at any time upon not less than 7 days’ prior written notice to Lender. The proceeds from this loan were contributed to the Bank as an additional capital contribution. This capital contribution qualified as Tier 1 capital for the Bank under regulatory capital guidelines.

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	3 Months Ended
	Mar. 31, 2014
FAIR VALUE MEASUREMENT TABLES	'
FAIR VALUE MEASUREMENT	'
	NOTE G – FAIR VALUE MEASUREMENT
	The following table presents information about the Company’s assets and liabilities measured at fair value as of March 31, 2014 and December 31, 2013, and indicates the fair value techniques used by the Company to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.
	The following tables present the recorded amounts of assets measured at fair value on a recurring basis:
				Fair Value Measurements at March 31, 2014, Using
				Quoted Prices
				in Active
				Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	3/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	U. S. Treasury securities	$	2,004	$	2,004	$	—	$	—
	Obligations of U.S. Government agencies		71,294		—		71,294		—
	Mortgage-backed securities		74,241		—		74,241		—
	Obligations of states and political subdivisions		84,577		—		84,577		—
	Corporate debt		26,068		—		26,068		—
	Total assets measured at fair value	$	258,184	$	2,004	$	256,180	$	—
				Fair Value Measurements
				at December 31, 2013, Using
				Quoted Prices
				in Active
				Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	12/31/13		(Level 1)		(Level 2)		(Level 3)
	Description
	U. S. Treasury securities	$	3,027	$	3,027	$	—	$	—
	Obligations of U.S. Government agencies		73,319		—		73,319		—
	Mortgage-backed securities		77,860		—		77,860		—
	Obligations of states and political subdivisions		82,676		—		82,676		—
	Corporate debt		27,106		—		27,106		—
	Total assets measured at fair value	$	263,988	$	3,027	$	260,961	$	—
	The following tables present the recorded amounts of assets measured at fair value on a non-recurring basis:
				Fair Value Measurements
				at March 31, 2014, Using
				Quoted Prices in
				Active Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	3/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Impaired loans	$	1,142	$	—	$	—	$	1,142
	Total impaired assets measured at fair value	$	1,142	$	—	$	—	$	1,142
				Fair Value Measurements
				at December 31, 2013, Using
				Quoted Prices in
				Active Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	12/31/13		(Level 1)		(Level 2)		(Level 3)
	Description
	Impaired loans	$	4,810	$	—	$	—	$	4,810
	Other real estate owned		1,771		—		—		1,771
	Total impaired assets measured at fair value	$	6,581	$	—	$	—	$	6,581
	The Bank does not record loans at fair value. However, from time to time, if a loan is considered impaired, a specific allocation within the allowance for loan losses may be required. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. The fair value of impaired loans is estimated using one of several methods, including collateral value, market value of similar debt, enterprise value, liquidation value and cash flows. Those impaired loans not requiring an allowance represent loans for which the value of the expected repayments or collateral exceed the recorded investments in such loans. Impaired loans where an allowance is established based on the fair value of collateral or when the impaired loan has been written down to fair value require classification in the fair value hierarchy. If the fair value of the collateral is based on a non-observable market price or a current appraised value, the Bank records the impaired loans as nonrecurring Level 3. When an appraised value is not available, or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, the Bank also records the impaired loans as nonrecurring Level 3.
	Other real estate owned is carried at the lower of historical cost or fair market value less costs to sell. An appraisal (a Level 3 valuation) is obtained at the time the Bank acquires property through the foreclosure process. Any loan balance outstanding that exceeds the appraised value of the property is charged off against the allowance for loan loss at the time the property is acquired. Subsequent to acquisition, the Bank updates the property’s appraised value on at least an annual basis. If the value of the property has declined during the year, a loss due to valuation impairment charge is recorded along with a corresponding reduction in the book carrying value of the property.
	The Company obtains third party appraisals on its impaired loans held-for-investment and foreclosed assets to determine fair value. When the appraisals are received, Management reviews the assumptions and methodology utilized in the appraisal, as well as the overall resulting value in conjunction with independent data sources such as recent market data and industry-wide statistics. We generally use a 6% discount for selling costs which is applied to all properties, regardless of size. Generally, the third party appraisals apply the “market approach,” which is a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (that is, similar) assets, liabilities, or a group of assets and liabilities, such as a business. Adjustments are then made based on the type of property, age of appraisal, current status of property and other related factors to estimate the current value of collateral. The value of OREO is determined based on independent appraisals, similar to the process used for impaired loans, discussed above, and is generally classified as Level 3.
	Fair Values of Financial Instruments.
	The following methods and assumptions were used by the Company in estimating the fair value disclosures for financial instruments.
	Cash and Cash Equivalents, including interest-bearing time deposits with financial institutions.
	The carrying amounts reported in the balance sheet for cash and short-term instruments are a reasonable estimate of fair value, which will approximate their historical cost.
	Securities Available-for-Sale.
	Fair values for investment securities are based on quoted market prices, where available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments.
Loans Receivable.
For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values and credit risk factors. For fixed rate loans, fair values are based on discounted cash flows, credit risk factors, and liquidity factors.
Other equity securities.
These are mostly Federal Reserve Bank stock and Federal Home Loan Bank stock, carried in Other Assets. They are not traded, and not available for sale, and have no fair market value.
Deposit liabilities.
The fair values disclosed for demand deposits (e.g., interest and non-interest checking, savings, and money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (i.e., their carrying amounts). The fair values for fixed-rate certificates of deposit are based on discounted cash flows.
Federal Home Loan Bank Advances.
The fair values of Federal Home Loan Bank Advances are based on discounted cash flows. The discount rate is equal to the market rate currently offered on similar products.
Notes payable.
Fair value is equal to the current balance. They represent a corporate loan with a monthly variable rate, based on the 3-month LIBOR rate plus 4%.
Accrued Interest Receivable and Payable.
The interest receivable and payable balances approximate their fair value due to the short-term nature of their settlement dates.
Undisbursed loan commitments, lines of credit, Mastercard line and standby letters of credit.
The fair value of these off-balance sheet items are based on discounted cash flows of expected fundings.
The Bank has excluded non-financial assets and non-financial liabilities defined by the Codification (ASC 820-10-15-A), such as Bank premises and equipment, deferred taxes and other liabilities. In addition, the Bank has not disclosed the fair value of financial instruments specifically excluded from disclosure requirements of the Financial Instruments Topic of the Codification (ASC 825-10-50-8), such as Bank-owned life insurance policies.
The following table provides summary information on the estimated fair value of financial instruments at March 31, 2014:
	Carrying		Fair		Fair value measurements
(Dollar amounts in thousands)	amount		value		Level 1		Level 2		Level 3
Financial assets:
Cash and cash equivalents	$	19,244	$	19,244	$	19,244
Interest-bearing time deposits with financial institutions		4,805		4,887			$	4,887
Securities available for sale		258,184		258,184		2,004		256,180
Loans		577,306		578,368					$	578,368
Other equity securities		5,307		5,307						5,307
Accrued interest receivable		3,758		3,758				3,758
Financial liabilities:
Deposits		773,945		774,305				774,305
Federal Home Loan Bank advances		25,000		25,000				25,000
Notes payable		6,000		6,000				6,000
Accrued interest payable		239		239				239
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit		—		1,285						1,285
The carrying amount of loans include $6,969,000 of nonaccrual loans (loans that are not accruing interest) as of March 31, 2014. The fair value of nonaccrual loans is based on the collateral values that secure the loans or the cash flows expected to be received.
The following table provides summary information on the estimated fair value of financial instruments at December 31, 2013:
31-Dec-13	Carrying		Fair		Fair value measurements
(Dollar amounts in thousands)	amount		value		Level 1		Level 2		Level 3
Financial assets:
Cash and cash equivalents	$	14,007	$	14,007	$	14,007
Interest-bearing time deposits with financial institutions	$	5,543	$	5,543			$	5,543
Securities available for sale	$	263,988	$	263,988	$	3,027	$	260,961
Loans	$	562,717	$	563,325					$	563,325
Other equity securities	$	5,300	$	5,300					$	5,300
Accrued interest receivable	$	3,808	$	3,808			$	3,808
Financial liabilities:
Deposits	$	773,615	$	774,012			$	774,012
Federal Home Loan Bank advances	$	15,000	$	15,000			$	15,000
Accrued interest payable	$	224	$	224			$	224
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit		—	$	1,297					$	1,297
The carrying amount of loans include $7,351,000 of nonaccrual loans (loans that are not accruing interest) as of December 31, 2013. The fair value of nonaccrual loans is based on the collateral values that secure the loans or the cash flows expected to be received.

PREFERRED_STOCK

PREFERRED STOCK	3 Months Ended
	Mar. 31, 2014
PREFERRED STOCK	'
PREFERRED STOCK	'
	NOTE H – PREFERRED STOCK
	On September 15, 2011, Preferred Stock was issued to the U. S. Treasury as part of the Treasury’s Small Business Lending Fund (“SBLF”), as Preferred Stock – Series C – Non-Cumulative. The initial dividend rate is 5%. Depending on the volume of our small business lending, the dividend rate can be reduced to as low as one percent. If lending does not increase in the first two years, the dividend rate will increase to seven percent. Effective January 1, 2014, the effective dividend rate increased from 5% to 9%.
	On May 6, 2013, 25% or $3,150,000 of the original $12,600,000 was redeemed.
	On January 24, 2014, FNB Bancorp (the “Company”) redeemed all the remaining outstanding preferred shares that had been issued to the United States Treasury Department through the Small Business Lending Fund (“SBLF”) in a cash redemption transaction. Subsequent to this redemption, the United States Treasury Department no longer has any equity interest in the Company of any kind.
	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
	Forward-Looking Information and Uncertainties Regarding Future Financial Performance.
	This report, including management’s discussion below, concerning earnings and financial condition, contains “forward-looking statements”. Forward-looking statements are estimates of or statements about expectations or beliefs regarding the Company’s future financial performance or anticipated future financial condition that are based on current information and that are subject to a number of risks and uncertainties that could cause actual operating results in the future to differ significantly from those expected at the current time. Those risks and uncertainties include, although they are not limited to, the following:
	Increased Competition. Increased competition from other banks and financial service businesses, mutual funds and securities brokerage and investment banking firms that offer competitive loan and investment products and competitive market pricing, which could require us to reduce interest rates and loan fees to attract new loans or to increase interest rates that we offer on time deposits, either or both of which could, in turn, reduce interest income and net interest margins. These factors could reduce our ability to attract new deposits and loans and leases.
	Liquidity Risk. The stability of funding sources and continued availability of borrowings; our ability to raise capital or incur debt on reasonable terms.
	Possible Adverse Changes in Economic Conditions. Adverse changes in national or local economic conditions over an extended period of time could (i) reduce loan demand which could, in turn, reduce interest income and net interest margins; (ii) adversely affect the financial capability of borrowers to meet their loan obligations, which, in turn, could result in increases in loan losses and require increases in provisions for possible loan losses, thereby adversely affecting operating results; and (iii) lead to reductions in real property values that, due to the Company’s reliance on real property to secure many of its loans, could make it more difficult to prevent losses from being incurred on non-performing loans through the sale of such real properties.
	Possible Adverse Changes in National Economic Conditions and Federal Reserve Board Monetary Policies. Changes in national economic policies and conditions, such as increases in inflation or declines in economic output often prompt changes in Federal Open Market Committee (“FOMC”) monetary policies that could reduce interest income or increase the cost of funds to the Company, either of which could result in reduced earnings. In addition, deterioration in economic conditions that could result in increased loan and lease losses.
	Changes in Regulatory Policies. Changes in federal and national bank regulatory policies, such as increases in capital requirements or in loan loss reserve or asset/liability ratio requirements, liquidity requirements, and the risks associated with concentration in real estate related loans could adversely affect earnings by reducing yields on earning assets or increasing operating costs.
	Due to these and other possible uncertainties and risks, readers are cautioned not to place undue reliance on the forward-looking statements contained in this report, which speak only as of the date of this report, or to make predictions based solely on historical financial performance. The Company also disclaims any obligation to update forward-looking statements contained in this report.
	Critical Accounting Policies And Estimates
	Management’s discussion and analysis of its financial condition and results of operations are based upon the Company’s consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these consolidated financial statements requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates, including those related to its loans and allowance for loan losses. The Company bases its estimates on current market conditions, historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. All adjustments that, in the opinion of management, are necessary for a fair presentation for the periods presented have been reflected as required by Regulation S-X, Rule 10-01. The Company believes the following critical accounting policy requires significant judgments and estimates used in the preparation of the consolidated financial statements.
	Allowance for Loan Losses
	The allowance for loan losses is periodically evaluated for adequacy by management. Factors considered include the Company’s loan loss experience, known and inherent risks in the portfolio, current economic conditions, known adverse situations that may affect the borrower’s ability to repay, regulatory policies, and the estimated value of underlying collateral. The evaluation of the adequacy of the allowance is based on the above factors along with prevailing and anticipated economic conditions that may impact our borrowers’ ability to repay their loans. Determination of the allowance is based upon objective and subjective judgments by management from the information currently available. Adverse changes in information could result in higher than expected charge-offs and loan loss provisions.
	Goodwill
	Goodwill arises when the Company’s purchase price exceeds the fair value of the net assets of an acquired business. Goodwill represents the value attributable to intangible elements acquired. The value of goodwill is supported ultimately by profit from the acquired business. A decline in earnings could lead to impairment, which would be recorded as a write-down in the Company’s consolidated statements of earnings. Events that may indicate goodwill impairment include significant or adverse changes in results of operations of the acquired business or asset, economic or political climate; an adverse action or assessment by a regulator; unanticipated competition; and a more-likely-than-not expectation that a reporting unit will be sold or disposed of at a loss.
	Other Than Temporary Impairment
	Other than temporary impairment (“OTTI”) is triggered if the Company has the intent to sell the security, it is likely that it will be required to sell the security before recovery, or if the Company does not expect to recover the entire amortized cost basis of the security. If the Company intends to sell the security or it is likely it will be required to sell the security before recovering its cost basis, the entire impairment loss would be recognized in earnings as an OTTI. If the Company does not intend to sell the security and it is not likely that the Company will be required to sell the security but the Company does not expect to recover the entire amortized cost basis of the security, only the portion of the impairment loss representing credit losses would be recognized in earnings as an OTTI. The credit loss is measured as the difference between the amortized cost basis and the present value of the cash flows expected to be collected of a security. Projected cash flows are discounted by the original or current effective interest rate depending on the nature of the security being measured for potential OTTI. The remaining impairment loss related to all other factors, the difference between the present value of the cash flows expected to be collected and fair value, would be recognized as a charge to other comprehensive income (“OCI”). Impairment losses related to all other factors are to be presented as a separate category within OCI.
	For investment securities held to maturity, this amount is accreted over the remaining life of the debt security prospectively based on the amount and timing of future estimated cash flows. The accretion of the OTTI amount recorded in OCI will increase the carrying value of the investment, and would not affect earnings. If there is an indication of additional credit losses the security is re-evaluated accordingly based on the procedures described above.
	Provision for and Deferred Income Taxes
	The Company is subject to income tax laws of the United States, its states, and the municipalities in which it operates. The Company considers its income tax provision methodology to be critical, as the determination of current and deferred taxes based on complex analyses of many factors including interpretation of federal and state laws, the difference between tax and financial reporting bases of assets and liabilities (temporary differences), estimates of amounts due or owed, the timing of reversals of temporary differences and current financial standards. Actual results could differ significantly from the estimates due to tax law interpretations used in determining the current and deferred income tax liabilities. Additionally, there can be no assurances that estimates and interpretations used in determining income tax liabilities may not be challenged by federal and state tax authorities.
	Recent Accounting Pronouncements
	In April 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740). This ASU requires an entity to present in the financial statements an unrecognized tax benefit as a liability and the unrecognized tax benefit should not be combined with deferred tax assets to the extent that a net operating loss carry-forward, tax loss or credit carry-forward is also not available at the reporting date. The amendment is to be applied prospectively to all unrecognized tax benefits and are effective for annual and interim reporting periods beginning after December 15, 2013. The Company does not expect this ASU to have a material impact on the Company’s consolidated financial statements.
	In January 2014, the FASB issued ASU No. 2014-04, Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon foreclosure. ASU 2014-04 clarifies that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, the amendments require interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments are effective for annual and interim reports beginning on or after December 15, 2014 and can be applied with a modified retrospective transition method or prospectively. The adoption of ASU 2014-04 is not expected to have a material impact on the Company’s consolidated financial statement.
	Earnings Analysis
	Net interest income for the quarter ended March 31, 2014 was $8,514,000, compared to $8,715,000 for the quarter ended March 31, 2013, a decrease of $201,000, or 2%. Yields on interest earning assets continued to decline year over year, while volume increases in interest earning assets helped to partially offset the reduction in interest income. Net interest income is the primary determinant in our ability to generate sustainable earnings.
	Basic and diluted earnings per share were $0.42 and $0.40, respectively, for the first quarter of 2014 compared to basic and diluted earnings per share of $0.20 and $0.19 for the first quarter of 2013.

EARNINGS_PER_SHARE_CALCULATION1

EARNINGS PER SHARE CALCULATION (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings per share computed	'
Earnings per common share (EPS) computed	'
	Earnings per share have been computed based on the following:
		Three months ended
		March 31,
	(Dollar amounts in thousands)	2014			2013
	Net earnings	$	1,834		$	930
	Dividends and discount accretion on preferred stock		(170	)		(158	)
	Net earnings available to common stockholders	$	1,664		$	772
	Average number of shares outstanding		3,985,000			3,903,000
	Effect of dilutive options		141,000			93,000
	Average number of shares outstanding used to calculate diluted earnings per share		4,126,000			3,996,000
	Anti dilutive options that were excluded from the calculation of diluted EPS totaled 64,000 and 257,755 in 2014 and 2013, respectively.

SECURITIES_AVAILABLE_FOR_SALE_

SECURITIES AVAILABLE FOR SALE (Tables)	3 Months Ended
	Mar. 31, 2014
SECURITIES AVAILABLE FOR SALE TABLES	'
Schedule of amortized cost and carrying values of securities available-for-sale	'
	The amortized cost and carrying values of securities available-for-sale are as follows:
		Amortized		Unrealized			Unrealized			Fair
	(Dollar amounts in thousands)	cost		gains			losses			value
	31-Mar-14
	U.S. Treasury securities	$	2,053	$	—		$	(49	)	$	2,004
	Obligations of U.S. government agencies		71,530		428			(664	)		71,294
	Mortgage-backed securities		75,563		444			(1,766	)		74,241
	Obligations of states and political subdivisions		83,517		1,842			(782	)		84,577
	Corporate debt		25,907		303			(142	)		26,068
		$	258,570	$	3,017		$	(3,403	)	$	258,184
	31-Dec-13
	U.S. Treasury securities	$	3,069	$	12		$	(54	)	$	3,027
	Obligations of U.S. government agencies		73,691		488			(860	)		73,319
	Mortgage-backed securities		79,873		360			(2,373	)		77,860
	Obligations of states and political subdivisions		82,526		1,467			(1,317	)		82,676
	Corporate debt		26,958		330			(182	)		27,106
		$	266,117	$	2,657		$	(4,786	)	$	263,988
Schedule analysis of gross unrealized losses of the available-for-sale investment securities	'
	An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of March 31, 2014 and December 31, 2013, respectively, is as follows:
				Less than						12 Months
		Total		12 Months			Total			or Longer			Total		Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
	(Dollar amounts in thousands)	Value		Losses			Value			Losses			Value		Losses
	31-Mar-14
	U.S. Treasury securities	$	—	$	—		$	2,004		$	(49	)	$	2,004	$	(49	)
	Obligations of U.S. government agencies		—		—			37,139			(664	)		37,139		(664	)
	Mortgage-backed securities		—		—			50,881			(1,766	)		50,881		(1,766	)
	Obligations of states and political subdivisions		—		—			27,839			(782	)		27,839		(782	)
	Corporate debt		—		—			10,381			(142	)		10,381		(142	)
	Total	$	—	$	—		$	128,244		$	(3,403	)	$	128,244	$	(3,403	)
				Less than						12 Months
		Total		12 Months			Total			or Longer			Total		Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
	(Dollar amounts in thousands)	Value		Losses			Value			Losses			Value		Losses
	December 31, 2013:
	U. S. Treasury securities	$	2,002	$	(54	)	$	—		$	—		$	2,002		(54	)
	Obligations of U.S. Government agencies		40,108		(860	)		—			—			40,108		(860	)
	Mortgage-backed securities		51,419		(2,015	)		5,664			(358	)		57,083		(2,373	)
	Obligations of states and political subdivisions		33,265		(1,248	)		1,083			(69	)		34,348		(1,317	)
	Corporate debt		10,857		(180	)		498			(2	)		11,355		(182	)
	Total	$	137,651	$	(4,357	)	$	7,245		$	(429	)	$	144,896	$	(4,786	)
Schedule of amortized cost and carrying value of available-for-sale debt securities by contractual maturity	'
	The amortized cost and carrying value of available-for-sale debt securities as of March 31, 2014 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.
	March 31, 2014:
		Amortized		Fair
	(Dollar amounts in thousands)	Cost		Value
	Available-for-sale:
	Due in one year or less	$	14,599	$	14,710
	Due after one through five years		98,395		98,806
	Due after five years through ten years		113,046		112,359
	Due after ten years		32,530		32,309
		$	258,570	$	258,184

LOANS_Tables

LOANS (Tables)	3 Months Ended
	Mar. 31, 2014
LOANS TABLES	'
Schedule Of Loans Outstanding	'
	Loans are summarized as follows at March 31, 2014 and December 31, 2013:
											Total
		FNB									Balance
		Bancorp									31-Mar
	(Dollar amounts in thousands)	Originated			PNCI			PCI			2014
	Commercial real estate	$	291,869		$	35,668		$	1,325		$	328,862
	Real estate construction		34,895			2,549			—			37,444
	Real estate multi-family		39,571			11,733			—			51,304
	Real estate 1 to 4 family		102,221			7,144			—			109,365
	Commercial & industrial		38,964			9,835			—			48,799
	Consumer loans		1,532			—			—			1,532
	Gross loans		509,052			66,929			1,325			577,306
	Net deferred loan fees		(2,388	)		—			—			(2,388	)
	Allowance for loan losses		(9,897	)		—			—			(9,897	)
	Net loans	$	496,767		$	66,929		$	1,325		$	565,021
											Total
		FNB									Balance
		Bancorp									31-Dec
	(Dollar amounts in thousands)	Originated			PNCI			PCI			2013
	Commercial real estate	$	285,938		$	37,936		$	1,325		$	325,199
	Real estate construction		31,290			3,028			—			34,318
	Real estate multi-family		34,357			11,786			—			46,143
	Real estate 1 to 4 family		98,196			8,707			—			106,903
	Commercial & industrial		38,287			10,217			—			48,504
	Consumer loans		1,650			—			—			1,650
	Gross loans		489,718			71,674			1,325			562,717
	Net deferred loan fees		(495	)		—			—			(495	)
	Allowance for loan losses		(9,869	)		(10	)		—			(9,879	)
	Net loans	$	479,354		$	71,664		$	1,325		$	552,343
Schedule of Allowance for Credit Losses	'
	Allowance for Credit Losses
	For the Three Months Ended March 31, 2013
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real estate			Construction			family			4 family			Consumer			Total
	Allowance for credit losses
	Beginning balance	$	1,875		$	4,812		$	857		$	—		$	1,516		$	64		$	9,124
	Charge-offs		—			(239	)		(81	)		—			(119	)		(1	)		(440	)
	Recoveries		70			2			—			—			1			—			73
	Provision		(368	)		355			(123	)		281			464			(9	)		600
	Ending balance	$	1,577		$	4,930		$	653		$	281		$	1,862		$	54		$	9,357
	Ending balance: individually evaluated for impairment	$	261		$	152		$	19		$	—		$	323		$	—		$	755
	Ending balance: collectively evaluated for impairment	$	1,316		$	4,778		$	634		$	281		$	1,539		$	54		$	8,602
	Allowance for Credit Losses
	As of and For the Year Ended December 31, 2013
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real estate			Construction			family			4 family			Consumer			Total
	Allowance for credit losses
	Beginning balance	$	1,875		$	4,812		$	857		$	—		$	1,516		$	64		$	9,124
	Charge-offs		(57	)		(262	)		(81	)		—			(385	)		(7	)		(792	)
	Recoveries		73			35			50			—			3			1			162
	Provision		(654	)		1,178			(92	)		293			654			6			1,385
	Ending balance	$	1,237		$	5,763		$	734		$	293		$	1,788		$	64		$	9,879
	Ending balance: individually evaluated for impairment	$	176		$	165		$	—		$	—		$	254		$	—		$	595
	Ending balance: collectively evaluated for impairment	$	1,061		$	5,598		$	734		$	293		$	1,534		$	64		$	9,284
Schedule of Recorded Investment in Loans	'
	Recorded Investment in Loans at March 31, 2014
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real Estate			Construction			family			4 family			Consumer			Total
	Loans:
	Ending balance	$	48,799		$	328,862		$	37,444		$	51,304		$	109,365		$	1,532		$	577,306
	Ending balance: individually evaluated for impairment	$	4,893		$	14,426		$	1,319		$	—		$	3,856		$	30		$	24,524
	Ending balance: collectively evaluated for impairment	$	43,906		$	314,436		$	36,125		$	51,304		$	105,509		$	1,532		$	552,812
	Recorded Investment in Loans at December 31, 2013
											Real			Real
											Estate			Estate
		Commercial			Commercial			Real Estate			Multi			1 to
	(Dollar amounts in thousands)	& industrial			Real Estate			Construction			family			4 family			Consumer			Total
	Loans:
	Ending balance	$	48,504		$	323,874		$	34,318		$	46,143		$	106,903		$	1,650		$	561,392
	Ending balance: individually evaluated for impairment	$	2,497		$	17,974		$	189		$	375		$	4,077		$	—		$	25,112
	Ending balance: collectively evaluated for impairment	$	46,007		$	305,900		$	34,129		$	46,143		$	102,826		$	1,650		$	536,655
Schedule of Impaired Loans Allowance	'
	The following tables provide information pertaining to impaired loans originated and PNCI loans as of and for the periods to the quarter ended March 31, 2014 and the year ended December 31, 2013.
		As of and for the quarter ended
		31-Mar-14
					Unpaid						Average
		Recorded			Principal			Related			Recorded			Income
	(Dollar amounts in thousands)	Investment			Balance			Allowance			Investment			Recognized
	With no related allowance recorded
	Commercial & industrial	$	3,510		$	4,554		$	—		$	3,552		$	22
	Commercial real estate construction		1,319			1,319			—			1,319			25
	Commercial real estate		8,881			9,143			—			8,900			115
	Residential - 1 to 4 family		695			695			—			665			8
	Consumer		10			10			—			5			—
	Total		14,415			15,721			—			14,441			170
	With an allowance recorded
	Commercial & industrial	$	1,383		$	1,801		$	156		$	1,452		$	1
	Commercial real estate construction		—			—			—			—			—
	Commercial real estate		5,545			5,546			150			5,594			68
	Residential - 1 to 4 family		3,161			3,300			428			3,266			31
	Consumer		20			20			9			10			1
	Total		10,109			10,667			743			10,322			101
	Total
	Commercial & industrial	$	4,893		$	6,355		$	156		$	5,004		$	23
	Commercial real estate construction		1,319			1,319			—			1,319			25
	Commercial real estate		14,426			14,689			150			14,494			183
	Residential - 1 to 4 family		3,856			3,995			428			3,931			39
	Consumer		30			30			9			15			1
	Grand total	$	24,524		$	26,388		$	743		$	24,763		$	271
		As of and for the year ended December 31, 2013
					Unpaid						Average
		Recorded			Principal			Related			Recorded			Income
	(Dollar amounts in thousands)	Investment			Balance			Allowance			Investment			Recognized
	With no related allowance recorded
	Commercial and industrial	$	1,059		$	1,232		$	—		$	1,204		$	66
	Commercial real estate construction		—			—			—			—			—
	Commercial real estate		12,397			13,535			—			11,445			565
	Real estate multi family		375			375			—			384			25
	Residential - 1 to 4 family		1,163			1,284			—			1,009			37
	Total		14,994			16,426			—			14,042			693
	With an allowance recorded
	Commercial and industrial	$	1,438		$	1,871		$	166		$	1,710		$	15
	Commercial real estate construction		189			196			10			198			18
	Commercial real estate		5,577			5,588			165			4,972			254
	Residential - 1 to 4 family		2,914			2,923			254			2,989			115
	Total		10,118			10,578			595			9,869			402
	Total
	Commercial and industrial	$	2,497		$	3,103		$	166		$	2,914		$	81
	Commercial real estate construction		189			196			10			198			18
	Commercial real estate		17,974			19,123			165			16,417			819
	Real estate multi family		375			375			—			384			25
	Residential - 1 to 4 family		4,077			4,207			254			3,998			152
	Grand total	$	25,112		$	27,004		$	595		$	23,911		$	1,095
		As of and for the quarter ended
		31-Mar-13
					Unpaid						Average
		Recorded			Principal			Related			Recorded			Income
	(Dollar amounts in thousands)	Investment			Balance			Allowance			Investment			Recognized
	With no related allowance recorded
	Commercial & industrial	$	2,160		$	2,310		$	—		$	2,182		$	28
	Real estate-multi family		3,405			3,532			—			3,534			50
	Commercial real estate		10,858			11,719			—			10,652			118
	Residential - 1 to 4 family		1,344			1,446			—			1,347			18
	Total		17,767			19,007			—			17,715			214
	With an allowance recorded
Commercial & industrial	$	1,764		$	2,231		$	261		$	1,787		$	3
Commercial real estate construction		199			200			19			200			—
Commercial real estate		5,174			5,413			152			5,304			57
Residential - 1 to 4 family		2,674			2,677			323			2,674			21
Total		9,811			10,521			755			9,965			81
Total
Commercial & industrial	$	3,924		$	4,541		$	261		$	3,969		$	31
Real estate-multi family		3,405			3,532			—			3,534			50
Commercial real estate construction		199			200			19			200			—
Commercial real estate		16,032			17,132			152			15,956			175
Residential - 1 to 4 family		4,018			4,123			323			4,021			39
Grand total	$	27,578		$	29,528		$	755		$	27,680		$	295
Schedule of Loans On Nonaccrual Status	'
		Loans on Nonaccrual Status as of
		March 31,			December 31,
	(Dollar amounts in thousands)	2014			2013
	Commercial & industrial	$	1,992		$	2,046
	Real estate - construction		—			189
	Commercial real estate		4,274			4,290
	Real estate - 1 to 4 family		674			826
	Consumer		29			—
	Total	$	6,969		$	7,351
Schedule of Short-term Debt Modifications	'
	As of March 31, 2014, there were no commitments for additional funding of troubled debt restructured loans.
		Modifications
		For the Quarter Ended March 31, 2014
					Pre-			Post-
					Modification			Modification
					Outstanding			Outstanding
		Number of			Recorded			Recorded
	(Dollar amounts in thousands)	Contracts			Investment			Investment
	Real estate 1 to 4 family		1		$	574		$	574
	Total		1		$	574		$	574
	As of March 31, 2014, there were no loans modified within the previous 12 months and for which there was a payment default during the period. All restructurings were a modification of interest rate and/or payment. There were no principal reductions granted.
		Modifications
		For the Quarter Ended March 31, 2013
					Pre-			Post-
					Modification			Modification
					Outstanding			Outstanding
		Number of			Recorded			Recorded
	(Dollar amounts in thousands)	Contracts			Investment			Investment
	Real Estate Construction		1		$	199		$	199
	Real estate 1 to 4 family		1			299			299
	Commercial real estate		3			4,935			4,935
	Total		5		$	5,433		$	5,433
Schedule Age Analysis Of Past Due Loans	'
	Age Analysis of Past Due Loans
		As of March 31, 2014
		30-59			60-89
		Days			Days			Over			Total
		Past			Past			90			Past						Total
	(Dollar amounts in thousands)	Due			Due			Days			Due			Current			Loans
	Originated
	Commercial real estate	$	901		$	—		$	1,504		$	2,405		$	289,464		$	291,869
	Real estate construction		—			—			—			—			34,895			34,895
	Real estate multi family		—			—			—			—			39,571			39,571
	Real estate 1 to 4 family		—			72			154			226			101,995			102,221
	Commercial & industrial		287			—			1,969			2,256			36,708			38,964
	Consumer		101			—			19			120			1,412			1,532
	Total	$	1,289		$	72		$	3,646		$	5,007		$	504,045		$	509,052
	Purchased
	Not credit impaired
	Commercial real estate	$	—		$	—		$	372		$	372		$	35,296		$	35,668
	Real estate construction		—			—			—			—			2,549			2,549
	Real estate multi-family		—			—			—			—			11,733			11,733
	Real estate 1 to 4 family		—			—			—			—			7,144			7,144
	Commercial & industrial		—			—			—			—			9,835			9,835
	Total	$	—		$	—		$	372		$	372		$	66,557		$	66,929
	Purchased
	Credit impaired
	Commercial real estate	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
	Real estate construction		—			—			—			—			—			—
	Real estate multi-family		—			—			—			—			—			—
	Real estate 1 to 4 family		—			—			—			—			—			—
	Commercial & industrial		—			—			—			—			—			—
	Total	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
	At March 31, 2014 there were no loans that were 90 days or more past due where interest was still accruing.
		Age Analysis of Past Due Loans
		As of December 31, 2013
		30-59			60-89
		Days			Days			Over			Total
		Past			Past			90			Past						Total
	(Dollar amounts in thousands)	Due			Due			Days			Due			Current			Loans
	Originated
	Commercial real estate	$	1,403		$	—		$	2,349		$	3,752		$	282,186		$	285,938
	Real estate construction		—			—			—			—			31,290			31,290
	Real estate multi family		—			—			—			—			34,357			34,357
	Real estate 1 to 4 family		161			75			826			1,062			97,134			98,196
	Commercial & industrial		563			210			2,046			2,819			35,468			38,287
	Consumer		116			19			—			135			1,515			1,650
	Total	$	2,243		$	304		$	5,221		$	7,768		$	481,950		$	489,718
	Purchased
	Not credit impaired
	Commercial real estate	$	—		$	—		$	616		$	616		$	37,320		$	37,936
	Real estate construction		—			—			189			189			2,839			3,028
	Real estate multi-family		—			—			—			—			11,786			11,786
	Real estate 1 to 4 family		—			—			—			—			8,707			8,707
	Commercial & industrial		—			—			—			—			10,217			10,217
	Total	$	—		$	—		$	805		$	805		$	70,869		$	71,674
	Purchased
	Credit impaired
	Commercial real estate	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
	Real estate construction		—			—			—			—			—			—
	Real estate multi-family		—			—			—			—			—			—
	Real estate 1 to 4 family		—			—			—			—			—			—
	Commercial & industrial		—			—			—			—			—			—
	Total	$	—		$	—		$	1,325		$	1,325		$	—		$	1,325
Schedule Credit Quality Indicators	'
	At December 31, 2013, there were no loans that were 90 days or more past due where interest was still accruing.
	Credit Quality Indicators
		As of March 31, 2014
					Special			Sub-						Total
	(Dollar amounts in thousands)	Pass			mention			standard			Doubtful			loans
	Originated
	Commercial real estate	$	288,632		$	—		$	3,237		$	—		$	291,869
	Real estate construction		33,851			—			1,044			—			34,895
	Real estate multi-family		39,571			—			—			—			39,571
	Real estate 1 to 4 family		101,547			—			522			152			102,221
	Commercial & industrial		37,596			—			1,349			19			38,964
	Consumer loans		1,532			—			—			—			1,532
	Totals	$	502,729		$	—		$	6,152		$	171		$	509,052
	Purchased
	Not credit impaired
	Commercial real estate	$	26,090		$	1,180		$	8,398		$	—		$	35,668
	Real estate construction		1,230			—			1,319			—			2,549
	Real estate multi-family		11,733			—			—			—			11,733
	Real estate 1 to 4 family		6,737			—			407			—			7,144
	Commercial & industrial		9,835			—			—			—			9,835
	Total	$	55,625		$	1,180		$	10,124		$	—		$	66,929
	Purchased
	Credit impaired
	Commercial real estate													$	1,325
	Total													$	1,325
	Credit Quality Indicators As of December 31, 2013
					Special			Sub-						Total
	(Dollar amounts in thousands)	Pass			mention			standard			Doubtful			loans
	Originated
	Commercial real estate	$	280,356		$	2,330		$	3,252		$	—		$	285,938
	Real estate construction		29,673			573			1,044			—			31,290
	Real estate multi-family		34,357			—			—			—			34,357
	Real estate 1 to 4 family		97,514			—			429			253			98,196
	Commercial & industrial		36,837			—			1,439			11			38,287
	Consumer loans		1,631			—			19			—			1,650
	Totals	$	480,368		$	2,903		$	6,183		$	264		$	489,718
	Purchased
	Not credit impaired
	Commercial real estate	$	28,342		$	4,951		$	4,643		$	—		$	37,936
	Real estate construction		1,520			—			1,508			—			3,028
	Real estate multi-family		11,786			—			—			—			11,786
	Real estate 1 to 4 family		8,299			—			408			—			8,707
	Commercial & industrial		10,217			—			—			—			10,217
	Total	$	60,164		$	4,951		$	6,559		$	—		$	71,674
	Purchased
	Credit impaired
	Commercial real estate													$	1,325
	Total													$	1,325

FAIR_VALUE_MEASUREMENT_Tables

FAIR VALUE MEASUREMENT (Tables)	3 Months Ended
	Mar. 31, 2014
FAIR VALUE MEASUREMENT TABLES {1}	'
Schedule of assets measured at fair value on a recurring basis	'
	The following tables present the recorded amounts of assets measured at fair value on a recurring basis:
				Fair Value Measurements at March 31, 2014, Using
				Quoted Prices
				in Active
				Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	3/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	U. S. Treasury securities	$	2,004	$	2,004	$	—	$	—
	Obligations of U.S. Government agencies		71,294		—		71,294		—
	Mortgage-backed securities		74,241		—		74,241		—
	Obligations of states and political subdivisions		84,577		—		84,577		—
	Corporate debt		26,068		—		26,068		—
	Total assets measured at fair value	$	258,184	$	2,004	$	256,180	$	—
				Fair Value Measurements
				at December 31, 2013, Using
				Quoted Prices
				in Active
				Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	12/31/13		(Level 1)		(Level 2)		(Level 3)
	Description
	U. S. Treasury securities	$	3,027	$	3,027	$	—	$	—
	Obligations of U.S. Government agencies		73,319		—		73,319		—
	Mortgage-backed securities		77,860		—		77,860		—
	Obligations of states and political subdivisions		82,676		—		82,676		—
	Corporate debt		27,106		—		27,106		—
	Total assets measured at fair value	$	263,988	$	3,027	$	260,961	$	—
Schedule of assets measured at fair value on a non-recurring basis	'
	The following tables present the recorded amounts of assets measured at fair value on a non-recurring basis:
				Fair Value Measurements
				at March 31, 2014, Using
				Quoted Prices in
				Active Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	3/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Impaired loans	$	1,142	$	—	$	—	$	1,142
	Total impaired assets measured at fair value	$	1,142	$	—	$	—	$	1,142
				Fair Value Measurements
				at December 31, 2013, Using
				Quoted Prices in
				Active Markets		Other		Significant
				for Identical		Observable		Unobservable
		Fair Value		Assets		Inputs		Inputs
	(Dollar amounts in thousands)	12/31/13		(Level 1)		(Level 2)		(Level 3)
	Description
	Impaired loans	$	4,810	$	—	$	—	$	4,810
	Other real estate owned		1,771		—		—		1,771
	Total impaired assets measured at fair value	$	6,581	$	—	$	—	$	6,581
Schedule of estimated fair value of financial instruments	'
	The following table provides summary information on the estimated fair value of financial instruments at March 31, 2014:
		Carrying		Fair		Fair value measurements
	(Dollar amounts in thousands)	amount		value		Level 1		Level 2		Level 3
	Financial assets:
	Cash and cash equivalents	$	19,244	$	19,244	$	19,244
	Interest-bearing time deposits with financial institutions		4,805		4,887			$	4,887
	Securities available for sale		258,184		258,184		2,004		256,180
	Loans		577,306		578,368					$	578,368
	Other equity securities		5,307		5,307						5,307
	Accrued interest receivable		3,758		3,758				3,758
	Financial liabilities:
	Deposits		773,945		774,305				774,305
	Federal Home Loan Bank advances		25,000		25,000				25,000
	Notes payable		6,000		6,000				6,000
	Accrued interest payable		239		239				239
	Off-balance-sheet liabilities:
	Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit		—		1,285						1,285
	The carrying amount of loans include $6,969,000 of nonaccrual loans (loans that are not accruing interest) as of March 31, 2014. The fair value of nonaccrual loans is based on the collateral values that secure the loans or the cash flows expected to be received.
	The following table provides summary information on the estimated fair value of financial instruments at December 31, 2013:
	31-Dec-13	Carrying		Fair		Fair value measurements
	(Dollar amounts in thousands)	amount		value		Level 1		Level 2		Level 3
	Financial assets:
	Cash and cash equivalents	$	14,007	$	14,007	$	14,007
	Interest-bearing time deposits with financial institutions	$	5,543	$	5,543			$	5,543
	Securities available for sale	$	263,988	$	263,988	$	3,027	$	260,961
	Loans	$	562,717	$	563,325					$	563,325
	Other equity securities	$	5,300	$	5,300					$	5,300
	Accrued interest receivable	$	3,808	$	3,808			$	3,808
	Financial liabilities:
	Deposits	$	773,615	$	774,012			$	774,012
	Federal Home Loan Bank advances	$	15,000	$	15,000			$	15,000
	Accrued interest payable	$	224	$	224			$	224
	Off-balance-sheet liabilities:
	Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit		—	$	1,297					$	1,297

STOCK_OPTION_PLANS_Detail_Text

STOCK OPTION PLANS (Detail Textuals) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
STOCK OPTION PLANS DETAILS	'	'
Compensation expense for options	$69,000	$45,000
Recognized income tax benefit	0	0
Intrinsic Value Options Exercised	126,000	341,000
IntrinsicValueOptionsExercisable	2,234,000	126,000
Unrecognized Compensation Expense Nonvested Options	$841,000	'
Non-vested options weighted average period	'3.8 years	'

EARNINGS_PER_SHARE_CALCULATION2

EARNINGS PER SHARE CALCULATION (Dollar amounts in thousands) (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Summary Earnings per share calculation	'	'
Net earnings	$1,834	$930
Dividends and discount accretion on preferred stock	-170	-158
Net earnings available to common stockholders	1,664	772
Average number of shares outstanding	3,985,000	3,903,000
Effect of dilutive options	$141,000	$93,000
Average number of shares outstanding used to calculate diluted earnings per share	4,126,000	3,996,000

SECURITIES_AVAILABLE_FOR_SALE_1

SECURITIES AVAILABLE FOR SALE - Amortized cost and carrying values of securities available-for-sale (Dollar amounts in thousands) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
U.S. Treasury securities	'	'
Available for Sale Securities, Amortized Cost	$2,053	$3,069
Available for Sale Securities, Unrealized gains	0	12
Available for Sale Securities, Unrealized losses	-49	-54
Available for Sale Securities, Fair value	2,004	3,027
Obligations of U.S. government agencies	'	'
Available for Sale Securities, Amortized Cost	71,530	73,691
Available for Sale Securities, Unrealized gains	428	488
Available for Sale Securities, Unrealized losses	-664	-860
Available for Sale Securities, Fair value	71,294	73,319
Mortgage-backed securities	'	'
Available for Sale Securities, Amortized Cost	75,563	79,873
Available for Sale Securities, Unrealized gains	444	360
Available for Sale Securities, Unrealized losses	-1,766	-2,373
Available for Sale Securities, Fair value	74,241	77,860
Obligations of states and political subdivisions	'	'
Available for Sale Securities, Amortized Cost	83,517	82,526
Available for Sale Securities, Unrealized gains	1,842	1,467
Available for Sale Securities, Unrealized losses	-782	-1,317
Available for Sale Securities, Fair value	84,577	82,676
Corporate debt	'	'
Available for Sale Securities, Amortized Cost	25,907	26,958
Available for Sale Securities, Unrealized gains	303	330
Available for Sale Securities, Unrealized losses	-142	-182
Available for Sale Securities, Fair value	26,068	27,106
Total:	'	'
Available for Sale Securities, Amortized Cost	258,570	266,117
Available for Sale Securities, Unrealized gains	3,017	2,657
Available for Sale Securities, Unrealized losses	-3,043	-4,786
Available for Sale Securities, Fair value	$258,184	$263,988

SECURITIES_AVAILABLE_FOR_SALE_2

SECURITIES AVAILABLE FOR SALE - gross unrealized losses of the available-for-sale investment securities portfolio (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Total Fair Value	'	'
U. S. Treasury securities	$0	$2,002
Obligations of U.S. Government agencies	0	40,108
Mortgage-backed securities	0	51,419
Obligations of states and political subdivisions	0	33,265
Corporate debt	0	10,857
Total	0	137,651
Less than 12 Months Unrealized Losses	'	'
U. S. Treasury securities	0	-54
Obligations of U.S. Government agencies	0	-860
Mortgage-backed securities	0	-2,015
Obligations of states and political subdivisions	0	-1,248
Corporate debt	0	-180
Total	0	-4,357
Total Fair Value	'	'
U. S. Treasury securities	2,004	0
Obligations of U.S. Government agencies	37,139	0
Mortgage-backed securities	50,881	5,664
Obligations of states and political subdivisions	27,839	1,083
Corporate debt	10,381	498
Total	128,244	7,245
12 Months or Longer Unrealized Losses	'	'
U. S. Treasury securities	-49	0
Obligations of U.S. Government agencies	-664	0
Mortgage-backed securities	-17,660	-358
Obligations of states and political subdivisions	-7,820	-69
Corporate debt	-142	-2
Total	-3,403	-429
Total Fair Value	'	'
U. S. Treasury securities	2,004	2,002
Obligations of U.S. Government agencies	37,139	40,108
Mortgage-backed securities	50,881	57,083
Obligations of states and political subdivisions	27,839	34,348
Corporate debt	10,381	11,355
Total	128,244	144,896
Total Unrealized Losses	'	'
U. S. Treasury securities	-49	-54
Obligations of U.S. Government agencies	-664	-860
Mortgage-backed securities	-17,660	-2,373
Obligations of states and political subdivisions	-7,820	-1,317
Corporate debt	-142	-182
Total	($3,403)	($4,786)

SECURITIES_AVAILABLE_FOR_SALE_3

SECURITIES AVAILABLE FOR SALE - Summary of Investments Amortized Cost and Carrying Value (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Amortized Cost	'
Available-for-sale:	'
Due in one year or less	$14,599
Due after one through five years	98,395
Due after five years through ten years	113,046
Due after ten years	32,530
Securities Available-for-sale at fair value	258,570
Fair Value	'
Available-for-sale:	'
Due in one year or less	14,710
Due after one through five years	98,806
Due after five years through ten years	112,359
Due after ten years	32,309
Securities Available-for-sale at fair value	$258,184

LOANS_Summary_of_Loan_as_follo

LOANS - Summary of Loan as follows (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
FNB Bancorp Originated	'	'
Commercial real estate	$291,869	$285,938
Real estate construction	34,895	31,290
Real estate multi-family	39,571	34,357
Real estate 1 to 4 family	102,221	98,196
Commercial & industrial	38,964	38,287
Consumer loans	1,532	1,650
Gross loans	509,052	489,718
Net deferred loan fees	-2,388	-495
Allowance for loan losses	-9,897	-9,869
Net loans	496,767	479,354
PNCI	'	'
Commercial real estate	35,668	37,936
Real estate construction	2,549	3,028
Real estate multi-family	11,733	11,786
Real estate 1 to 4 family	7,144	8,707
Commercial & industrial	9,835	10,217
Consumer loans	0	0
Gross loans	66,929	71,674
Net deferred loan fees	0	0
Allowance for loan losses	0	-10
Net loans	66,929	71,664
PCI	'	'
Commercial real estate	1,325	1,325
Real estate construction	0	0
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	0	0
Consumer loans	0	0
Gross loans	1,325	1,325
Net deferred loan fees	0	0
Allowance for loan losses	0	0
Net loans	1,325	1,325
Total Balance	'	'
Commercial real estate	328,862	325,199
Real estate construction	37,444	34,318
Real estate multi-family	51,304	46,143
Real estate 1 to 4 family	109,365	106,903
Commercial & industrial	48,799	48,504
Consumer loans	1,532	1,650
Gross loans	577,306	562,717
Net deferred loan fees	-2,388	-495
Allowance for loan losses	-9,897	-9,879
Net loans	$565,021	$552,343

LOANS_Summary_of_Allowance_for

LOANS - Summary of Allowance for Credit Losses (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Commercial & industrial	'	'
Allowance for credit losses	'	'
Beginning balance	$1,875	$1,875
Charge-offs	0	-57
Recoveries	70	73
Provision	-368	-654
Ending balance	1,577	1,237
Ending balance: individually evaluated for impairment	261	176
Ending balance: collectively evaluated for impairment	1,316	1,061
Commercial & Real estate	'	'
Allowance for credit losses	'	'
Beginning balance	4,812	4,812
Charge-offs	-239	-262
Recoveries	2	35
Provision	355	1,178
Ending balance	4,930	5,763
Ending balance: individually evaluated for impairment	152	165
Ending balance: collectively evaluated for impairment	4,778	5,598
Real Estate Construction	'	'
Allowance for credit losses	'	'
Beginning balance	857	857
Charge-offs	-81	-81
Recoveries	0	50
Provision	-123	-92
Ending balance	653	734
Ending balance: individually evaluated for impairment	19	0
Ending balance: collectively evaluated for impairment	634	734
Real Estate Multi family	'	'
Allowance for credit losses	'	'
Beginning balance	0	0
Charge-offs	0	0
Recoveries	0	0
Provision	281	293
Ending balance	281	293
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	281	293
Real Estate 1 to 4 family	'	'
Allowance for credit losses	'	'
Beginning balance	1,516	1,516
Charge-offs	-119	-385
Recoveries	1	3
Provision	464	654
Ending balance	1,862	1,788
Ending balance: individually evaluated for impairment	323	254
Ending balance: collectively evaluated for impairment	1,539	1,534
Consumer	'	'
Allowance for credit losses	'	'
Beginning balance	64	64
Charge-offs	-1	-7
Recoveries	0	1
Provision	-9	6
Ending balance	54	64
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	54	64
Total	'	'
Allowance for credit losses	'	'
Beginning balance	9,124	9,124
Charge-offs	-440	-792
Recoveries	73	162
Provision	600	1,385
Ending balance	9,357	9,879
Ending balance: individually evaluated for impairment	755	595
Ending balance: collectively evaluated for impairment	$8,602	$9,284

LOANS_Recorded_Investment_in_L

LOANS Recorded Investment in Loans (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Commercial & industrial	'	'
Loans:	'	'
Ending balance	$48,799	$48,504
Ending balance: individually evaluated for impairment	4,893	2,497
Ending balance: collectively evaluated for impairment	43,906	46,007
Commercial & Real estate	'	'
Loans:	'	'
Ending balance	328,862	323,874
Ending balance: individually evaluated for impairment	14,426	17,974
Ending balance: collectively evaluated for impairment	314,436	305,900
Real Estate Construction	'	'
Loans:	'	'
Ending balance	37,444	34,318
Ending balance: individually evaluated for impairment	1,319	189
Ending balance: collectively evaluated for impairment	36,125	34,129
Real Estate Multi family	'	'
Loans:	'	'
Ending balance	51,304	46,143
Ending balance: individually evaluated for impairment	0	375
Ending balance: collectively evaluated for impairment	51,304	46,143
Real Estate 1 to 4 family	'	'
Loans:	'	'
Ending balance	109,365	106,903
Ending balance: individually evaluated for impairment	3,856	4,077
Ending balance: collectively evaluated for impairment	105,509	102,826
Consumer	'	'
Loans:	'	'
Ending balance	1,532	1,650
Ending balance: individually evaluated for impairment	30	0
Ending balance: collectively evaluated for impairment	1,532	1,650
Total	'	'
Loans:	'	'
Ending balance	577,306	561,392
Ending balance: individually evaluated for impairment	24,524	25,112
Ending balance: collectively evaluated for impairment	$552,812	$536,655

LOANS_Age_Analysis_Of_Past_Due

LOANS - Age Analysis Of Past Due Loans (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
30-59 Days Past Due	'	'
Originated	'	'
Commercial real estate	$901	$1,403
Real estate construction	0	0
Real estate multi family	0	0
Real estate 1 to 4 family	0	161
Commercial & industrial	287	563
Consumer	101	116
Total	1,289	2,243
60-89 Days Past Due	'	'
Originated	'	'
Commercial real estate	0	0
Real estate construction	0	0
Real estate multi family	0	0
Real estate 1 to 4 family	72	75
Commercial & industrial	0	210
Consumer	0	19
Total	72	304
Over 90 Days	'	'
Originated	'	'
Commercial real estate	1,504	2,349
Real estate construction	0	0
Real estate multi family	0	0
Real estate 1 to 4 family	154	826
Commercial & industrial	1,969	2,046
Consumer	19	0
Total	3,646	5,221
Purchased Not credit impaired	'	'
Commercial real estate	372	616
Real estate construction	0	189
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	0	0
Total	372	805
Purchased Credit impaired	'	'
Commercial real estate	1,325	1,325
Total	1,325	1,325
Total Past Due	'	'
Originated	'	'
Commercial real estate	2,405	3,752
Real estate construction	0	0
Real estate multi family	0	0
Real estate 1 to 4 family	226	1,062
Commercial & industrial	2,256	2,819
Consumer	120	135
Total	5,007	7,768
Purchased Not credit impaired	'	'
Commercial real estate	372	616
Real estate construction	0	189
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	0	0
Total	372	805
Purchased Credit impaired	'	'
Commercial real estate	1,325	1,325
Total	1,325	1,325
Current	'	'
Originated	'	'
Commercial real estate	289,464	282,186
Real estate construction	34,895	31,290
Real estate multi family	39,571	34,357
Real estate 1 to 4 family	101,995	97,134
Commercial & industrial	36,708	35,468
Consumer	1,412	1,515
Total	504,045	481,950
Purchased Not credit impaired	'	'
Commercial real estate	35,296	37,320
Real estate construction	2,549	2,839
Real estate multi-family	11,733	11,786
Real estate 1 to 4 family	7,144	8,707
Commercial & industrial	9,835	10,217
Total	66,557	70,869
Purchased Credit impaired	'	'
Commercial real estate	0	0
Total	0	0
Total Loans	'	'
Originated	'	'
Commercial real estate	291,869	285,938
Real estate construction	34,895	31,290
Real estate multi family	39,571	34,357
Real estate 1 to 4 family	102,221	98,196
Commercial & industrial	38,964	38,287
Consumer	1,532	1,650
Total	509,052	489,718
Purchased Not credit impaired	'	'
Commercial real estate	35,668	37,936
Real estate construction	2,549	3,028
Real estate multi-family	11,733	11,786
Real estate 1 to 4 family	7,144	8,707
Commercial & industrial	9,835	10,217
Total	66,929	71,674
Purchased Credit impaired	'	'
Commercial real estate	1,325	1,325
Real estate construction	0	0
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	0	0
Total	$1,325	$1,325

LOANS_Credit_Quality_Indicator

LOANS - Credit Quality Indicators Loans (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Pass	'	'
Originated	'	'
Commercial real estate	$288,632	$280,356
Real estate construction	33,851	29,673
Real estate multi-family	39,571	34,357
Real estate 1 to 4 family	101,547	97,514
Commercial & industrial	37,596	36,837
Consumer loans	1,532	1,631
Totals	502,729	480,368
Purchased Not credit impaired	'	'
Commercial real estate	26,090	28,342
Real estate construction	1,230	1,520
Real estate multi-family	11,733	11,786
Real estate 1 to 4 family	6,737	8,299
Commercial & industrial	9,835	10,217
Total	55,625	60,164
Special mention	'	'
Originated	'	'
Commercial real estate	0	2,330
Real estate construction	0	573
Totals	'	2,903
Purchased Not credit impaired	'	'
Commercial real estate	1,180	4,951
Total	1,180	4,951
Sub-standard	'	'
Originated	'	'
Commercial real estate	3,237	3,252
Real estate construction	1,044	1,044
Real estate 1 to 4 family	522	429
Commercial & industrial	1,349	1,439
Consumer loans	0	19
Totals	6,152	6,183
Purchased Not credit impaired	'	'
Commercial real estate	8,398	4,643
Real estate construction	1,319	1,508
Real estate 1 to 4 family	407	408
Total	10,124	6,559
Doubtful	'	'
Originated	'	'
Real estate 1 to 4 family	152	253
Commercial & industrial	19	11
Totals	171	264
Total loans	'	'
Originated	'	'
Commercial real estate	291,869	285,938
Real estate construction	34,895	31,290
Real estate multi-family	39,571	34,357
Real estate 1 to 4 family	102,221	98,196
Commercial & industrial	38,964	38,287
Consumer loans	1,532	1,650
Totals	509,052	489,718
Purchased Not credit impaired	'	'
Commercial real estate	35,668	37,936
Real estate construction	2,549	3,028
Real estate multi-family	11,733	11,786
Real estate 1 to 4 family	7,144	8,707
Commercial & industrial	9,835	10,217
Total	$66,929	$71,674

Fair_Value_Measurements_Assets

Fair Value Measurements - Assets measured at fair value on a recurring basis (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value	'	'
Description	'	'
U. S. Treasury securities	$2,004	$3,027
Obligations of U.S. Government agencies	71,294	73,319
Mortgage-backed securities	74,241	77,860
Obligations of states and political subdivisions	84,577	82,676
Corporate debt	26,068	27,106
Total assets measured at fair value	258,184	263,988
Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Description	'	'
U. S. Treasury securities	2,004	3,027
Total assets measured at fair value	2,004	3,027
Other Observable Inputs (Level 2)	'	'
Description	'	'
Obligations of U.S. Government agencies	71,294	73,319
Mortgage-backed securities	74,241	77,860
Obligations of states and political subdivisions	84,577	82,676
Corporate debt	26,068	27,106
Total assets measured at fair value	256,180	260,961
Significant Unobservable Inputs (Level 3)	'	'
Description	'	'
U. S. Treasury securities	0	0
Total assets measured at fair value	$0	$0

Fair_Value_Measurements_Assets1

Fair Value Measurements - Assets measured at fair value on a non-recurring basis (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value	'	'
Description	'	'
Impaired loans	$1,142	$4,810
Other real estate owned	'	1,771
Total impaired assets measured at fair value	1,142	6,581
Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Description	'	'
Total impaired assets measured at fair value	0	0
Other Observable Inputs (Level 2)	'	'
Description	'	'
Total impaired assets measured at fair value	0	0
Significant Unobservable Inputs (Level 3)	'	'
Description	'	'
Impaired loans	1,142	4,810
Other real estate owned	'	1,771
Total impaired assets measured at fair value	$1,142	$6,581

PREFERRED_STOCK_Details

PREFERRED STOCK (Details) (USD $)	Mar. 31, 2014	6-May-13
In Thousands, unless otherwise specified
PREFERRED STOCK:	'	'
Preferred Stock Dividend Rate Percentage	5.00%	'
Preferred stock value	'	$12,600,000
Preferred stock, redemption amount	'	$3,150,000
Preferred stock, redemption percentage	'	25.00%