FNB Bancorp Inactive 10-Q9 May 162016 Q1 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2016shares
Document and Entity Information:
Entity Registrant Name	FNB BANCORP/CA/
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Entity Central Index Key	1,163,199
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	4,566,041
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (Dollar amounts in thousands) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 37,737	$ 12,314
Interest-bearing time deposits with financial institutions	205	205
Securities available-for-sale, at fair value	329,396	329,207
Loans, net of allowance for loan losses of $9,943 and $9,970 on March 31, 2016 and December 31, 2015	733,991	722,747
Bank premises, equipment, and leasehold improvements, net	10,320	10,202
Bank-owned life insurance, net	15,946	15,845
Other equity securities	6,756	6,748
Accrued interest receivable	4,603	4,511
Other real estate owned, net	1,055	1,026
Goodwill	4,580	4,580
Prepaid expenses	945	997
Other assets	15,444	15,967
Total assets	1,160,978	1,124,349
Deposits
Demand, noninterest bearing	265,947	263,822
Demand, interest bearing	113,337	102,304
Savings and money market	526,557	491,633
Time	124,410	125,430
Total deposits	1,030,251	983,189
Federal Home Loan Bank advances	0	17,000
Note Payable	4,800	4,950
Accrued expenses and other liabilities	17,230	15,048
Total liabilities	1,052,281	1,020,187
Stockholders' equity
Common stock, no par value, authorized 10,000,000 shares; issued and outstanding 4,566,041 shares at March 31, 2016 and 4,541,680 shares at December 31, 2015	75,240	74,805
Retained earnings	29,666	27,816
Accumulated other comprehensive earnings, net of tax	3,791	1,541
Total stockholders' equity	108,697	104,162
Total liabilities and stockholders' equity	$ 1,160,978	$ 1,124,349

CONSOLIDATED BALANCE SHEETS (Do

CONSOLIDATED BALANCE SHEETS (Dollar amounts in thousands) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Assets:
Allowance for loan losses	$ 9,943	$ 9,970
Common Stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	4,566,041	4,541,680
Common Stock, shares outstanding	4,566,041	4,541,680

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS (Unaudited) (Dollar amounts in thousands) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Interest income:
Interest and fees on loans	$ 9,871	$ 7,710
Interest on taxable securities	978	830
Interest on tax-exempt securities	707	514
Interest time deposits with other financial institutions	1	14
Total interest income	11,557	9,068
Interest expense:
Interest on deposits	783	454
Interest on FHLB advances	8	1
Interest on note payable	57	59
Total interest expense	848	514
Net interest income	10,709	8,554
Provision for loan losses	75	75
Net interest income after provision for loan losses	10,634	8,479
Noninterest income:
Service charges	621	611
Gain on sale of available-for-sale securities	184	69
Bank-owned life insurance policy earnings	100	84
Other income	237	314
Total noninterest income	1,142	1,078
Noninterest expense:
Salaries and employee benefits	4,938	4,302
Occupancy expense	631	668
Equipment expense	434	405
Professional fees	387	387
FDIC assessment	150	150
Telephone, postage and supplies	295	289
Advertising	117	99
Data processing expense	192	134
Low income housing expense	71	71
Surety insurance	87	88
Directors expense	72	72
Other real estate owned expense	(10)	0
Other expense	423	278
Total noninterest expense	7,787	6,943
Earnings before provision for income tax expense	3,989	2,614
Provision for income tax expense	1,422	815
Net earnings	$ 2,567	$ 1,799
Earnings per share data:
Basic	$ 0.56	$ 0.40
Diluted	$ 0.55	$ 0.39
Weighted average shares outstanding:
Basic	4,550	4,487
Diluted	4,687	4,623

CONSOLIDATED STATEMENTS OF EAR5

CONSOLIDATED STATEMENTS OF EARNINGS (Dollar amounts in thousands) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenues [Abstract]
Net earnings	$ 2,567	$ 1,799
Unrealized holding gain on available-for-sale securities, net of tax expense of ($1,639) and ($720)	2,359	1,324
Reclassifiation adjustment for gain recognized on available-for-sale securities sold, net of tax benefit of $75 and ($28) for the three months ended March 31, 2016 and 2015, respectively	(109)	(41)
Other Comprehensive Earnings	2,250	1,283
Total comprehensive earnings	$ 4,817	$ 3,082

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE EARNINGS (Parentheticals) (Dollar amounts in thousands) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Other Comprehensive Earnings Parentheticals
Tax (expense) benefit on unrealized holding gain (loss) on available-for-sale securities	$ (1,639)	$ (720)
Tax on reclassification adjustment for gain on available-for-sale	$ 75	$ (28)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (Dollar amounts in thousands) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flow from operating activities:
Net earnings	$ 2,567	$ 1,799
Adjustments to reconcile net earnings to net cash provided by operating activities:
Net gain on sale of securities available-for-sale	(184)	(69)
Depreciation, amortization and accretion	928	823
Stock-based compensation expense	88	61
Earnings on bank owned life insurance	(100)	(84)
Provision for loan losses	75	75
Increase (decrease) increase in net deferred loan fees	69	(54)
Increase in accrued interest receivable	(92)	(19)
Decrease in prepaid expense	52	29
Decrease in other assets	522	1,800
Decrease in accrued expenses and other liabilities	(64)	(2,487)
Net cash provided by operating activities	3,861	1,874
Cash flows from investing activities:
Purchase of securities available-for-sale	(16,415)	(16,232)
Proceeds from matured/called/sold securities available-for-sale	19,563	18,321
Investment, net of redemption, in other equity securities	(8)	(4)
Redemption of time deposits of other banks	0	1
Net investment in other real estate owned	(29)	(7)
Net (increase) decrease in loans	(11,388)	8,088
Purchases of bank premises, equipment, leasehold improvements	(386)	(20)
Net cash (used in) provided by investing activities	(8,663)	10,147
Cash flows from financing activities:
Net increase in demand and savings deposits	48,082	11,078
Net (decrease) increase in time deposits	(1,020)	1,352
Decrease in FHLB advances	(17,000)	(9,000)
Principal reduction on note payable	(150)	(150)
Dividends paid on common stock	(34)	(29)
Exercise of stock options	347	390
Net cash provided by financing activities	30,225	3,641
NET INCREASE IN CASH AND CASH EQUIVALENTS	25,423	15,662
Cash and cash equivalents at beginning of period	12,314	14,978
Cash and cash equivalents at end of period	37,737	30,640
Additional cash flow information:
Interest paid	840	531
Income taxes paid	202	865
Non-cash investing and financing activities:
Accrued dividends	683	555
Change in unrealized gain in available for-sale securities, net of tax	$ 2,250	$ 1,283

A. BASIS OF PRESENTATION

A. BASIS OF PRESENTATION	3 Months Ended
A. BASIS OF PRESENTATION	Mar. 31, 2016
BASIS OF PRESENTATION
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, 2015. 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 stockholders equity.

B. STOCK OPTION PLANS

B. STOCK OPTION PLANS	3 Months Ended
B. STOCK OPTION PLANS	Mar. 31, 2016
Share-based Compensation [Abstract]
STOCK OPTION PLANS	Stock option expense is recorded based on the fair value of option contracts issued. The fair value is determined by using an option pricing model that considers the expected contract term, the risk free interest rate, the volatility of the Companys stock price and the level of dividends the Company is expected to pay. Measurement of the cost of the stock options granted is based on the grant-date fair value of each stock option using the Black-Scholes valuation model. The cost is then amortized over each options requisite service period. The expected term of options granted is derived from the period of time the options are expected to be outstanding. The risk free rate is based on the yield of an equivalent maturity U.S. Treasury note. Volatility is calculated using historical price changes on a monthly basis over the options expected life. The amount of stock option compensation expense recorded in the quarters ended March 31, 2016 and 2015 was $88,000 and $61,000, respectively. There was no income tax benefit recognized in the consolidated statements of earnings for these amounts for the quarters ended March 31, 2016 and 2015, respectively. The intrinsic value for options exercised during the quarters ended March 31, 2016 and March 31, 2015 was$405,000 and $314,000, respectively. The intrinsic value of options exercisable during the quarter ended March 31, 2016 and March 31, 2015 was $3,682,000 and $3,463,000, respectively. The amount of total unrecognized compensation expense related to non-vested options at March 31, 2016 was $962,000, and the weighted average period over which it will be amortized is 3.8 years.

C. EARNINGS PER SHARE CALCULATI

C. EARNINGS PER SHARE CALCULATION	3 Months Ended
C. EARNINGS PER SHARE CALCULATION	Mar. 31, 2016
Earnings per share data:
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 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. A 5% stock dividend was declared in the fourth quarter of 2015, and prior per share amounts have been adjusted to reflect the 5% stock dividend. Earnings per share have been computed based on the following: (Dollar amounts in thousands) Three months ended March 31, 2016 2015 Net earnings $ 2,567 $ 1,799 Average number of shares outstanding 4,550,000 4,487,000 Effect of dilutive options 137,000 136,000 Average number of shares outstanding used to calculate diluted earnings per share 4,687,000 4,623,000 Anti dilutive options that were excluded from the calculation of diluted EPS totaled 52,000 and 96,000 at March 31, 2016 and 2015, respectively.

D. SECURITIES AVAILABLE FOR SAL

D. SECURITIES AVAILABLE FOR SALE	3 Months Ended
D. SECURITIES AVAILABLE FOR SALE	Mar. 31, 2016
SECURITIES AVAILABLE FOR SALE
SECURITIES AVAILABLE FOR SALE	The amortized cost and carrying values of securities available-for-sale are as follows: (Dollar amounts in thousands) Amortized Unrealized Unrealized Fair cost gains losses value March 31, 2016 U.S. Treasury securities $ 3,978 $ 60 $ $ 4,038 Obligations of U.S. government agencies 76,853 927 (1 ) 77,779 Mortgage-backed securities 63,906 1,436 (46 ) 65,296 Obligations of states and political subdivisions 137,022 3,930 (40 ) 140,912 Corporate debt 41,211 242 (82 ) 41,371 $ 322,970 $ 6,595 $ (169 ) $ 329,396 December 31, 2015 U.S. Treasury securities $ 7,004 $ 14 $ (18 ) $ 7,000 Obligations of U.S. government agencies 84,842 168 (401 ) 84,609 Mortgage-backed securities 61,579 641 (557 ) 61,663 Obligations of states and political subdivisions 132,125 3,148 (83 ) 135,190 Corporate debt 41,045 50 (350 ) 40,745 $ 326,595 $ 4,021 $ (1,409 ) $ 329,207 An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of March 31, 2016 and December 31, 2015, respectively, is as follows: (Dollar amounts in thousands) Less than 12 Months Total 12 Months Total or Longer Total Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses March 31, 2016 U.S. Treasury securities $ $ $ $ $ $ Obligations of U.S. government agencies 1,000 1,011 (1 ) 2,011 (1 ) Mortgage-backed securities 1,506 (11 ) 9,693 (35 ) 11,199 (46 ) Obligations of states and political subdivisions 8,412 (40 ) 8,412 (40 ) Corporate debt 11,535 (71 ) 3,489 (11 ) 15,024 (82 ) Total $ 22,453 $ (122 ) $ 14,193 $ (47 ) $ 36,646 $ (169 ) (Dollar amounts in thousands) Less than 12 months Total 12 months Total or Longer Total Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2015: Value Losses Value Losses Value Losses U. S. Treasury securities $ 5,042 $ (18 ) $ $ $ 5,042 $ (18 ) Obligations of U.S. government agencies 55,382 (339 ) 4,976 (62 ) 60,358 (401 ) Mortgage-backed securities 19,458 (192 ) 16,714 (365 ) 36,172 (557 ) Obligations of states and political subdivisions 14,988 (73 ) 1,856 (10 ) 16,844 (83 ) Corporate debt 27,130 (300 ) 4,449 (50 ) 31,579 (350 ) Total $ 122,000 $ (922 ) $ 27,995 $ (487 ) $ 149,995 $ (1,409 ) At March 31, 2016, there were 8 securities in an unrealized loss position for greater than 12 consecutive months. At the same time, there were 28 securities in an unrealized loss position for twelve or less than twelve 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, 2016. The amortized cost and carrying value of available-for-sale debt securities as of March 31, 2016 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, 2016: (Dollar amounts in thousands) Amortized Fair Cost Value Available-for-sale: Due in one year or less $ 11,961 $ 12,017 Due after one through five years 153,924 156,274 Due after five years through ten years 126,924 130,411 Due after ten years 30,161 30,694 $ 322,970 $ 329,396 For the three months ended March 31, 2016 and March 31, 2015, respectively, gross realized gains amounted to $184,000 and $69,000, on gross securities sold or called of $12,282,000 and $12,272,000, respectively. For the three months ended March 31, 2016 and 2015, respectively, there were no gross realized losses. At March 31, 2016, securities with an amortized cost of $97,771,000 and fair value of $99,499,000 were pledged as collateral for public deposits and for other purposes required by law.

E. LOANS

E. LOANS	3 Months Ended
E. LOANS	Mar. 31, 2016
LOANS
LOANS	Loans are summarized as follows at March 31, 2016 and December 31, 2015: March 31, 2016: Total FNB Balance Bancorp March 31, (Dollar amounts in thousands) Originated PNCI PCI 2016 Commercial real estate $ 336,808 $ 73,995 $ 1,280 $ 412,083 Real estate construction 40,375 2,091 42,466 Real estate multi-family 50,130 9,769 59,899 Real estate 1 to 4 family 145,561 27,971 173,532 Commercial & industrial 46,000 9,608 55,608 Consumer loans 1,675 1,675 Gross loans 620,549 123,434 1,280 745,263 Net deferred loan fees (1,329 ) (1,329 ) Allowance for loan losses (9,943 ) (9,943 ) Net loans $ 609,277 $ 123,434 $ 1,280 $ 733,991 December 31, 2015: Total FNB Balance Bancorp December 31, (Dollar amounts in thousands) Originated PNCI PCI 2015 Commercial real estate $ 314,141 $ 84,548 $ 1,304 $ 399,993 Real estate construction 38,909 5,907 44,816 Real estate multi-family 47,607 15,990 63,597 Real estate 1 to 4 family 153,872 18,092 171,964 Commercial & industrial 39,894 12,139 52,033 Consumer loans 1,574 1,574 Gross loans 595,997 136,676 1,304 733,977 Net deferred loan fees (1,260 ) (1,260 ) Allowance for loan losses (9,970 ) (9,970 ) Net loans $ 584,767 $ 136,676 $ 1,304 $ 722,747 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. Recorded Investment in Loans at March 31, 2016 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real Estate Construction Family Family & industrial Consumer Total Loans: Ending balance $ 412,083 $ 42,466 $ 59,899 $ 173,532 $ 55,608 $ 1,675 $ 745,263 Ending balance: individually evaluated for impairment $ 10,700 $ 2,102 $ $ 4,115 $ 1,572 $ $ 18,489 Ending balance collectively evaluated for impairment $ 401,383 $ 40,364 $ 59,899 $ 169,417 $ 54,036 $ 1,675 $ 726,774 Recorded Investment in Loans at December 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real Estate Construction family 4 family & industrial Consumer Total Loans: Ending balance $ 399,993 $ 44,816 $ 63,597 $ 171,964 $ 52,033 $ 1,574 $ 733,977 Ending balance: individually evaluated for impairment $ 10,803 $ 2,154 $ $ 4,218 $ 1,782 $ $ 18,957 Ending balance: collectively evaluated for impairment $ 389,190 $ 42,662 $ 63,597 $ 167,746 $ 50,251 $ 1,574 $ 715,020 Recorded Investment in Loans at March 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real Estate Construction family 4 family & industrial Consumer Total Loans: Ending balance $ 322,414 $ 34,237 $ 53,703 $ 128,105 $ 45,589 $ 1,697 $ 585,745 Ending balance: individually evaluated for impairment $ 9,460 $ 2,368 $ $ 4,673 $ 2,226 $ 60 $ 18,787 Ending balance collectively evaluated for impairment $ 312,954 $ 31,869 $ 53,703 $ 123,432 $ 43,363 $ 1,637 $ 566,958 The following tables provide information pertaining to impaired loans originated and PNCI loans as of and for the quarter ended March 31, 2016 and the year ended December 31, 2015. Impaired Loans As of and for the quarter ended March 31, 2016 Unpaid Average (Dollar amounts in thousands) Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,075 $ 9,164 $ $ 9,212 $ 232 Commercial real estate construction 2,102 2,285 2,311 37 Residential- 1 to 4 family 468 468 457 8 Commercial & industrial 516 516 522 7 Total 11,161 12,433 12,502 284 With an allowance recorded Commercial real estate $ 2,625 $ 2,629 $ 89 $ 2,641 $ 38 Commercial real estate construction Residential- 1 to 4 family 3,647 3,669 460 3,250 35 Commercial & industrial 1,056 1,272 105 1,303 0 Total 7,328 7,570 654 7,194 73 Total Commercial real estate $ 10,700 $ 11,793 $ 89 $ 11,853 $ 270 Commercial real estate construction 2,102 2,285 2,311 37 Residential- 1 to 4 family 4,115 4,137 460 3,707 43 Commercial & industrial 1,572 1,788 105 1,825 7 $ 18,489 $ 20,003 $ 654 $ 19,696 $ 357 Impaired Loans As of and for the year ended December 31, 2015 Unpaid Average (Dollar amounts in thousands) Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,169 $ 9,271 $ $ 8,379 $ 282 Commercial real estate construction 2,154 2,337 2,264 130 Residential- 1 to 4 family 457 457 460 36 Commercial and industrial 524 524 731 27 Consumer Total 11,304 12,589 11,834 475 With an allowance recorded Commercial real estate $ 2,634 $ 2,638 $ 96 $ 2,664 $ 160 Residential- 1 to 4 family 3,761 3,782 479 3,786 149 Commercial and industrial 1,258 1,497 182 1,484 7 Consumer Total 7,653 7,917 757 7,934 316 Total Commercial real estate $ 10,803 $ 11,909 $ 96 $ 11,043 $ 442 Commercial real estate construction 2,154 2,337 2,264 130 Residential- 1 to 4 family 4,218 4,239 479 4,246 185 Commercial and industrial 1,782 2,021 182 2,215 34 Consumer Grand total $ 18,957 $ 20,506 $ 757 $ 19,768 $ 791 Impaired Loans As of and for the quarter ended March 31, 2015 Unpaid Average (Dollar amounts in thousands) Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 4,432 $ 5,315 $ $ 4,447 $ 63 Commercial real estate construction 2,368 2,551 2,371 33 Residential- 1 to 4 family 1,483 1,484 1,485 14 Commercial & industrial 564 801 573 10 Consumer Total 8,847 10,151 8,876 120 With an allowance recorded Commercial real estate $ 5,028 $ 5,031 $ 131 $ 5,048 $ 67 Commercial real estate construction Residential- 1 to 4 family 3,190 3,207 510 3,218 31 Commercial & industrial 1,662 2,014 279 1,698 4 Consumer 60 60 8 62 3 Total 9,940 10,312 928 10,026 105 Total Commercial real estate $ 9,460 $ 10,346 $ 131 $ 9,495 $ 130 Commercial real estate construction 2,368 2,551 2,371 33 Residential - 1 to 4 family 4,673 4,691 510 4,703 45 Commercial & industrial 2,226 2,815 279 2,271 14 Consumer 60 60 8 62 3 Grand total $ 18,787 $ 20,463 $ 928 $ 18,902 $ 225 Nonaccrual loans totaled $6,882,000 and $7,915,000 as of March 31, 2016 and December 31, 2015. Impaired loans not on nonaccrual are loans that have been restructured and are performing under modified loan agreements, and where principal and interest is determined to be collectible. Nonaccrual loans are loans where principal and interest have not been determined to be fully collectible. Loans on Nonaccrual Status as of (Dollar amounts in thousands) March 31, December 31, 2016 2015 Commercial real estate $ 5,210 $ 6,021 Real estate - 1 to 4 family 546 636 Commercial & industrial 1,126 1,258 Consumer Total $ 6,882 $ 7,915 Interest income on impaired loans of $357,000 and $791,000 was recognized for cash payments received during the quarter ended March 31, 2016 and the year ended December 31, 2015, respectively. Interest income on impaired loans recognized for cash payments received for the three months ended March 31, 2015 was $225,000. The amount of interest on impaired loans not collected for the quarter ended March 31, 2016 was $132,000, and the quarter ended March 31, 2015 was $106,000. The cumulative amount of unpaid interest on impaired loans was $3,537,000 and $3,050,000 as of March 31, 2016 and March 31, 2015, respectively. Troubled Debt Restructurings Total troubled debt restructured loans outstanding at (Dollars in thousands) March 31, 2016 December 31, 2015 Non- Non- Accrual accrual Total Accrual accrual Total status status modifications status status modifications Commercial real estate $ 5,490 $ 1,280 $ 6,770 $ 4,775 $ $ 4,775 Real Estate construction 1,232 1,232 1,283 1,283 Real estate 1 to 4 family 3,570 3,570 3,583 2,060 5,643 Commercial & industrial 516 1,006 1,522 524 1,043 1,567 Total $ 10,808 $ 2,286 $ 13,094 $ 10,165 $ 3,103 $ 13,268 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 Term modification Interest Only Modification Payment Modification As of March 31, 2016, there were no commitments for additional funding of troubled debt restructured loans. As of March 31, 2016, 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. There were no new modifications during the quarters ended March 31, 2016 or March 31, 2015. As of March 31, 2015, 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. Allowance for Credit Losses For the Three Months Ended March 31, 2016 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real Estate Construction Family 4 Family & industrial Consumer Total Allowance for credit losses Beginning balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Charge-offs (164 ) (5 ) (169 ) Recoveries 2 12 53 67 Provision for (recovery (recovery of) of) loan losses 52 (2 ) (32 ) (39 ) 99 (3 ) 75 Ending balance $ 6,113 $ 587 $ 211 $ 2,149 $ 841 $ 42 $ 9,943 Ending balance: individually evaluated for impairment $ 89 $ $ $ 460 $ 105 $ $ 654 Ending balance: collectively evaluated for $ 6,024 $ 587 $ 211 $ 1,689 $ 736 $ 42 $ 9,289 Allowance for Credit Losses As of and For the Year Ended December 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real estate Construction family 4 family & industrial Consumer Total Allowance for credit losses Beginning balance $ 5,549 $ 849 $ 206 $ 1,965 $ 1,073 $ 58 $ 9,700 Charge-offs (45 ) (36 ) (81 ) Recoveries 576 15 60 5 656 (Recovery of) provision for loan losses (66 ) (260 ) 37 241 (280 ) 23 (305 ) Ending balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Ending balance: individually evaluated for impairment $ 96 $ $ $ 479 $ 182 $ $ 757 Ending balance: collectively evaluated for impairment $ 5,963 $ 589 $ 243 $ 1,697 $ 671 $ 50 $ 9,213 Allowance for Credit Losses For the Three Months Ended March 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real estate Construction family 4 family & industrial Consumer Total Allowance for credit losses Beginning balance $ 5,549 $ 849 $ 206 $ 1,965 $ 1,073 $ 58 $ 9,700 Charge-offs (45 ) (6 ) (51 ) Recoveries 6 14 20 Provision (250 ) 571 (54 ) (75 ) (126 ) 9 75 Ending balance $ 5,305 $ 1,420 $ 152 $ 1,845 $ 961 $ 61 $ 9,744 Ending balance: individually evaluated for impairment $ 131 $ $ $ 510 $ 279 $ 8 $ 928 Ending balance: collectively evaluated for impairment $ 5,174 $ 1,420 $ 152 $ 1,335 $ 682 $ 53 $ 8,816 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 managements attention. If left uncorrected these potential weaknesses may result in a deterioration of the repayment prospects for the asset or in the Banks 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. Real Estate 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 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 borrowers 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 borrowers 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. Real Estate-1 to 4 Family 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. 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. Consumer 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, 2016 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ $ $ 140 $ 140 $ 336,668 $ 336,808 Real estate construction 1,250 1,250 39,125 40,375 Real estate multi family 50,130 50,130 Real estate-1 to 4 family 1,057 690 1,747 143,814 145,561 Commercial & industrial 384 1,056 1,440 44,560 46,000 Consumer 1,675 1,675 Total $ 2,691 $ 690 $ 1,196 $ 4,577 $ 615,972 $ 620,549 Purchased Not credit impaired Commercial real estate $ $ 551 $ $ 551 $ 73,444 $ 73,995 Real estate construction 2,091 2,091 Real estate multi-family 9,769 9,769 Real estate-1 to 4 family 12 12 27,959 27,971 Commercial & industrial 70 70 9,538 9,608 Total $ $ 551 $ 82 $ 633 $ 122,801 $ 123,434 Purchased Credit impaired Commercial real estate $ $ $ $ $ 1,280 $ 1,280 Total $ $ $ $ $ 1,280 $ 1,280 At March 31, 2016, there were no loans that were 90 days or more past due where interest was still accruing. The over 90 days column includes nonaccruals that were over 90 days, but does not include loans that are in nonaccrual status for reasons other than past due. Age Analysis of Past Due Loans As of December 31, 2015 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ 1,541 $ $ $ 1,541 $ 312,600 $ 314,141 Real estate construction 706 725 1431 37,478 38,909 Real estate multi family 47,607 47,607 Real estate 1 to 4 family 1,363 737 71 2,171 151,701 153,872 Commercial & industrial 1,258 1,258 38,636 39,894 Consumer 1,574 1,574 Total $ 3,610 $ 1,462 $ 1,329 $ 6,401 $ 589,596 $ 595,997 Purchased Not credit impaired Commercial real estate $ $ $ 3,810 $ $ 84,548 $ 84,548 Real estate construction 5,907 5,907 Real estate multi-family 15,990 15,990 Real estate 1 to 4 family 175 175 17,917 18,092 Commercial & industrial 70 70 12,069 12,139 Total $ 245 $ $ 3,810 $ 245 $ 136,431 $ 136,676 Purchased Credit impaired Commercial real estate $ $ $ $ $ 1,304 $ 1,304 Total $ $ $ $ $ 1,304 $ 1,304 At December 31, 2015, there were no loans that were 90 days or more past due where interest was still accruing. The over 90 days column includes nonaccrual loans that were over 90 days, but does not include loans that are in nonaccrual status for reasons other than past due. Credit Quality Indicators As of March 31, 2016 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 330,961 $ 1,844 $ 4,003 $ $ 336,808 Real estate construction 39,364 1,011 40,375 Real estate multi-family 50,130 50,130 Real estate-1 to 4 family 144,827 734 145,561 Commercial & industrial 45,360 629 11 46,000 Consumer loans 1,675 1,675 Totals $ 612,317 $ 1,844 $ 6,377 $ 11 $ 620,549 Purchased Not credit impaired Commercial real estate $ 62,646 $ 2,880 $ 8,457 $ 12 $ 73,995 Real estate construction 2,091 2,091 Real estate multi-family 9,769 9,769 Real estate-1 to 4 family 27,971 27,971 Commercial & industrial 9,516 92 9,608 Total $ 111,993 $ 2,880 $ 8,549 $ 12 $ 123,434 Purchased Credit impaired Commercial real estate $ 1,280 Total $ 1,280 Credit Quality Indicators As of December 31, 2015 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 308,164 $ 1,857 $ 4,120 $ $ 314,141 Real estate construction 37,850 1,059 38,909 Real estate multi-family 47,607 47,607 Real estate 1 to 4 family 153,285 587 153,872 Commercial & industrial 39,287 451 156 39,894 Consumer loans 1,574 1,574 Totals $ 587,767 $ 1,857 $ 6,217 $ 156 $ 595,997 Purchased Not credit impaired Commercial real estate $ 68,936 $ 3,455 $ 12,145 $ 12 $ 84,548 Real estate construction 5,907 5,907 Real estate multi-family 15,990 15,990 Real estate 1 to 4 family 18,092 18,092 Commercial & industrial 12,044 95 12,139 Total $ 120,969 $ 3,455 $ 12,240 $ 12 $ 136,676 Purchased Credit impaired Commercial real estate $ 1,304 Total $ 1,304

F. BORROWINGS

F. BORROWINGS	3 Months Ended
F. BORROWINGS	Mar. 31, 2016
BORROWINGS
BORROWINGS	Federal Home Loan Bank advances There were no outstanding advances at March 31, 2016. 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 was 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.

G. FAIR VALUE MEASUREMENT

G. FAIR VALUE MEASUREMENT	3 Months Ended
G. FAIR VALUE MEASUREMENT	Mar. 31, 2016
FAIR VALUE MEASUREMENT TABLES
FAIR VALUE MEASUREMENT	The following table presents information about the Companys assets and liabilities measured at fair value as of March 31, 2016 and December 31, 2015, 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 Companys 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. Transfers between levels of the fair value hierarchy and recognized on the actual date of the event or circumstances that caused the transfer, which generally corresponds with the Companys quarterly valuation process. During the first three months of 2016 and 2015 there were no transfers of assets or liabilities between hierarchy levels. The following tables present the recorded amounts of assets measured at fair value on a recurring basis: Fair Value Measurements (Dollar amounts in thousands) at March 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 3/31/2016 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 4,038 $ 4,038 $ $ Obligations of U.S. Government agencies 77,779 77,779 Mortgage-backed securities 65,296 65,296 Obligations of states and political subdivisions 140,912 140,912 Corporate debt 41,371 41,371 Total assets measured at fair value $ 329,396 $ 4,038 $ 325,358 $ Fair Value Measurements (Dollar amounts in thousands) at December 31, 2015, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2015 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 7,000 $ 7,000 $ $ Obligations of U.S. Government agencies 84,609 84,609 Mortgage-backed securities 61,663 61,663 Obligations of states and political subdivisions 135,190 135,190 Corporate debt 40,745 40,745 Total assets measured at fair value $ 329,207 $ 7,000 $ 322,207 $ The following tables present the recorded amounts of assets measured at fair value on a non-recurring basis: Fair Value Measurements (Dollar amounts in thousands) at March 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 3/31/2016 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate loans $ $ $ $ Residential-1 to 4 family loans 215 215 Commercial and industrial loans 950 950 Consumer loans Total impaired loans measured at fair value $ 1,165 $ $ $ 1,165 Fair Value Measurements (Dollar amounts in thousands) at December 31, 2015, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2015 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate loans $ 136 $ $ $ 136 Residential-1 to 4 family loans 301 301 Commercial and industrial loans 1,065 1,065 Consumer loans Total impaired loans measured at fair value $ 1,502 $ $ $ 1,502 The Bank does not record originated 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 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 propertys 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. Historical costs of other real estate owned were below fair value estimates at March 31, 2016 and December 31, 2015. The Bank 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, but rather have a stated value that does not change. 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, 2016: March 31, 2016 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 37,737 $ 37,737 $ 37,737 Interest-bearing time deposits with financial institutions 205 205 $ 205 Securities available for sale 329,396 329,396 4,038 325,358 Loans 746,610 737,339 $ 737,339 Other equity securities 6,756 6,756 6,756 Accrued interest receivable 4,603 4,603 4,603 Financial liabilities: Deposits 1,030,251 1,030,842 904,821 126,021 Note payable 4,800 4,800 4,800 Accrued interest payable 244 244 244 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit 1,741 1,741 The carrying amount of loans include $6,882,000 of nonaccrual loans (loans that are not accruing interest) as of March 31, 2016. 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, 2015: December 31, 2015 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 12,314 $ 12,314 $ 12,314 Interest-bearing time deposits with financial institutions 205 205 $ 205 Securities available for sale 329,207 329,207 7,000 322,207 Loans 733,977 725,196 $ 725,196 Other equity securities 6,748 6,748 6,748 Accrued interest receivable 4,511 4,511 4,511 Financial liabilities: Deposits 983,199 983,771 857,759 125,430 Federal Home Loan Bank advances 17,000 17,000 17,000 Note payable 4,950 4,950 4,950 Accrued interest payable 236 236 236 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit 1,673 1,673 The carrying amounts of loans include $7,915,000 of nonaccrual loans (loans that are not accruing interest) as of December 31, 2015. The fair value of nonaccrual loans is based on the collateral values that secure the loans or the cash flows expected to be received.

C. EARNINGS PER SHARE CALCULA15

C. EARNINGS PER SHARE CALCULATION (Tables)	3 Months Ended
C. EARNINGS PER SHARE CALCULATION (Tables)	Mar. 31, 2016
Earnings per share data:
Earnings per common share (EPS) computed	(Dollar amounts in thousands) Three months ended March 31, 2016 2015 Net earnings $ 2,567 $ 1,799 Average number of shares outstanding 4,550,000 4,487,000 Effect of dilutive options 137,000 136,000 Average number of shares outstanding used to calculate diluted earnings per share 4,687,000 4,623,000

D. SECURITIES AVAILABLE FOR S16

D. SECURITIES AVAILABLE FOR SALE (Tables)	3 Months Ended
D. SECURITIES AVAILABLE FOR SALE (Tables)	Mar. 31, 2016
SECURITIES AVAILABLE FOR SALE TABLES
Schedule of amortized cost and carrying values of securities available-for-sale	(Dollar amounts in thousands) Amortized Unrealized Unrealized Fair cost gains losses value March 31, 2016 U.S. Treasury securities $ 3,978 $ 60 $ $ 4,038 Obligations of U.S. government agencies 76,853 927 (1 ) 77,779 Mortgage-backed securities 63,906 1,436 (46 ) 65,296 Obligations of states and political subdivisions 137,022 3,930 (40 ) 140,912 Corporate debt 41,211 242 (82 ) 41,371 $ 322,970 $ 6,595 $ (169 ) $ 329,396 December 31, 2015 U.S. Treasury securities $ 7,004 $ 14 $ (18 ) $ 7,000 Obligations of U.S. government agencies 84,842 168 (401 ) 84,609 Mortgage-backed securities 61,579 641 (557 ) 61,663 Obligations of states and political subdivisions 132,125 3,148 (83 ) 135,190 Corporate debt 41,045 50 (350 ) 40,745 $ 326,595 $ 4,021 $ (1,409 ) $ 329,207
Schedule analysis of gross unrealized losses of the available-for-sale investment securities	(Dollar amounts in thousands) Less than 12 Months Total 12 Months Total or Longer Total Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses March 31, 2016 U.S. Treasury securities $ $ $ $ $ $ Obligations of U.S. government agencies 1,000 1,011 (1 ) 2,011 (1 ) Mortgage-backed securities 1,506 (11 ) 9,693 (35 ) 11,199 (46 ) Obligations of states and political subdivisions 8,412 (40 ) 8,412 (40 ) Corporate debt 11,535 (71 ) 3,489 (11 ) 15,024 (82 ) Total $ 22,453 $ (122 ) $ 14,193 $ (47 ) $ 36,646 $ (169 ) (Dollar amounts in thousands) Less than 12 months Total 12 months Total or Longer Total Total Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2015: Value Losses Value Losses Value Losses U. S. Treasury securities $ 5,042 $ (18 ) $ $ $ 5,042 $ (18 ) Obligations of U.S. government agencies 55,382 (339 ) 4,976 (62 ) 60,358 (401 ) Mortgage-backed securities 19,458 (192 ) 16,714 (365 ) 36,172 (557 ) Obligations of states and political subdivisions 14,988 (73 ) 1,856 (10 ) 16,844 (83 ) Corporate debt 27,130 (300 ) 4,449 (50 ) 31,579 (350 ) Total $ 122,000 $ (922 ) $ 27,995 $ (487 ) $ 149,995 $ (1,409 )
Schedule of amortized cost and carrying value of available-for-sale debt securities by contractual maturity	March 31, 2016: (Dollar amounts in thousands) Amortized Fair Cost Value Available-for-sale: Due in one year or less $ 11,961 $ 12,017 Due after one through five years 153,924 156,274 Due after five years through ten years 126,924 130,411 Due after ten years 30,161 30,694 $ 322,970 $ 329,396

E. LOANS (Tables)

E. LOANS (Tables)	3 Months Ended
E. LOANS (Tables)	Mar. 31, 2016
LOANS TABLES
Schedule Of Loans Outstanding	March 31, 2016: Total FNB Balance Bancorp March 31, (Dollar amounts in thousands) Originated PNCI PCI 2016 Commercial real estate $ 336,808 $ 73,995 $ 1,280 $ 412,083 Real estate construction 40,375 2,091 42,466 Real estate multi-family 50,130 9,769 59,899 Real estate 1 to 4 family 145,561 27,971 173,532 Commercial & industrial 46,000 9,608 55,608 Consumer loans 1,675 1,675 Gross loans 620,549 123,434 1,280 745,263 Net deferred loan fees (1,329 ) (1,329 ) Allowance for loan losses (9,943 ) (9,943 ) Net loans $ 609,277 $ 123,434 $ 1,280 $ 733,991 December 31, 2015: Total FNB Balance Bancorp December 31, (Dollar amounts in thousands) Originated PNCI PCI 2015 Commercial real estate $ 314,141 $ 84,548 $ 1,304 $ 399,993 Real estate construction 38,909 5,907 44,816 Real estate multi-family 47,607 15,990 63,597 Real estate 1 to 4 family 153,872 18,092 171,964 Commercial & industrial 39,894 12,139 52,033 Consumer loans 1,574 1,574 Gross loans 595,997 136,676 1,304 733,977 Net deferred loan fees (1,260 ) (1,260 ) Allowance for loan losses (9,970 ) (9,970 ) Net loans $ 584,767 $ 136,676 $ 1,304 $ 722,747
Schedule of Recorded Investment in Loans	Recorded Investment in Loans at March 31, 2016 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to 4 Commercial Real Estate Construction Family Family & industrial Consumer Total Loans: Ending balance $ 412,083 $ 42,466 $ 59,899 $ 173,532 $ 55,608 $ 1,675 $ 745,263 Ending balance: individually evaluated for impairment $ 10,700 $ 2,102 $ $ 4,115 $ 1,572 $ $ 18,489 Ending balance collectively evaluated for impairment $ 401,383 $ 40,364 $ 59,899 $ 169,417 $ 54,036 $ 1,675 $ 726,774 Recorded Investment in Loans at December 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real Estate Construction family 4 family & industrial Consumer Total Loans: Ending balance $ 399,993 $ 44,816 $ 63,597 $ 171,964 $ 52,033 $ 1,574 $ 733,977 Ending balance: individually evaluated for impairment $ 10,803 $ 2,154 $ $ 4,218 $ 1,782 $ $ 18,957 Ending balance: collectively evaluated for impairment $ 389,190 $ 42,662 $ 63,597 $ 167,746 $ 50,251 $ 1,574 $ 715,020 Recorded Investment in Loans at March 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real Estate Construction family 4 family & industrial Consumer Total Loans: Ending balance $ 322,414 $ 34,237 $ 53,703 $ 128,105 $ 45,589 $ 1,697 $ 585,745 Ending balance: individually evaluated for impairment $ 9,460 $ 2,368 $ $ 4,673 $ 2,226 $ 60 $ 18,787 Ending balance collectively evaluated for impairment $ 312,954 $ 31,869 $ 53,703 $ 123,432 $ 43,363 $ 1,637 $ 566,958
Schedule of Impaired Loans Allowance	Impaired Loans As of and for the quarter ended March 31, 2016 Unpaid Average (Dollar amounts in thousands) Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,075 $ 9,164 $ $ 9,212 $ 232 Commercial real estate construction 2,102 2,285 2,311 37 Residential- 1 to 4 family 468 468 457 8 Commercial & industrial 516 516 522 7 Total 11,161 12,433 12,502 284 With an allowance recorded Commercial real estate $ 2,625 $ 2,629 $ 89 $ 2,641 $ 38 Commercial real estate construction Residential- 1 to 4 family 3,647 3,669 460 3,250 35 Commercial & industrial 1,056 1,272 105 1,303 0 Total 7,328 7,570 654 7,194 73 Total Commercial real estate $ 10,700 $ 11,793 $ 89 $ 11,853 $ 270 Commercial real estate construction 2,102 2,285 2,311 37 Residential- 1 to 4 family 4,115 4,137 460 3,707 43 Commercial & industrial 1,572 1,788 105 1,825 7 $ 18,489 $ 20,003 $ 654 $ 19,696 $ 357 Impaired Loans As of and for the year ended December 31, 2015 Unpaid Average (Dollar amounts in thousands) Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 8,169 $ 9,271 $ $ 8,379 $ 282 Commercial real estate construction 2,154 2,337 2,264 130 Residential- 1 to 4 family 457 457 460 36 Commercial and industrial 524 524 731 27 Consumer Total 11,304 12,589 11,834 475 With an allowance recorded Commercial real estate $ 2,634 $ 2,638 $ 96 $ 2,664 $ 160 Residential- 1 to 4 family 3,761 3,782 479 3,786 149 Commercial and industrial 1,258 1,497 182 1,484 7 Consumer Total 7,653 7,917 757 7,934 316 Total Commercial real estate $ 10,803 $ 11,909 $ 96 $ 11,043 $ 442 Commercial real estate construction 2,154 2,337 2,264 130 Residential- 1 to 4 family 4,218 4,239 479 4,246 185 Commercial and industrial 1,782 2,021 182 2,215 34 Consumer Grand total $ 18,957 $ 20,506 $ 757 $ 19,768 $ 791 Impaired Loans As of and for the quarter ended March 31, 2015 Unpaid Average (Dollar amounts in thousands) Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized With no related allowance recorded Commercial real estate $ 4,432 $ 5,315 $ $ 4,447 $ 63 Commercial real estate construction 2,368 2,551 2,371 33 Residential- 1 to 4 family 1,483 1,484 1,485 14 Commercial & industrial 564 801 573 10 Consumer Total 8,847 10,151 8,876 120 With an allowance recorded Commercial real estate $ 5,028 $ 5,031 $ 131 $ 5,048 $ 67 Commercial real estate construction Residential- 1 to 4 family 3,190 3,207 510 3,218 31 Commercial & industrial 1,662 2,014 279 1,698 4 Consumer 60 60 8 62 3 Total 9,940 10,312 928 10,026 105 Total Commercial real estate $ 9,460 $ 10,346 $ 131 $ 9,495 $ 130 Commercial real estate construction 2,368 2,551 2,371 33 Residential - 1 to 4 family 4,673 4,691 510 4,703 45 Commercial & industrial 2,226 2,815 279 2,271 14 Consumer 60 60 8 62 3 Grand total $ 18,787 $ 20,463 $ 928 $ 18,902 $ 225
Schedule of Loans On Nonaccrual Status	Loans on Nonaccrual Status as of (Dollar amounts in thousands) March 31, December 31, 2016 2015 Commercial real estate $ 5,210 $ 6,021 Real estate - 1 to 4 family 546 636 Commercial & industrial 1,126 1,258 Consumer Total $ 6,882 $ 7,915
Troubled Debt Restructurings	Total troubled debt restructured loans outstanding at (Dollars in thousands) March 31, 2016 December 31, 2015 Non- Non- Accrual accrual Total Accrual accrual Total status status modifications status status modifications Commercial real estate $ 5,490 $ 1,280 $ 6,770 $ 4,775 $ $ 4,775 Real Estate construction 1,232 1,232 1,283 1,283 Real estate 1 to 4 family 3,570 3,570 3,583 2,060 5,643 Commercial & industrial 516 1,006 1,522 524 1,043 1,567 Total $ 10,808 $ 2,286 $ 13,094 $ 10,165 $ 3,103 $ 13,268
Schedule of Allowance for Credit Losses	Allowance for Credit Losses For the Three Months Ended March 31, 2016 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real Estate Construction Family 4 Family & industrial Consumer Total Allowance for credit losses Beginning balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Charge-offs (164 ) (5 ) (169 ) Recoveries 2 12 53 67 Provision for (recovery (recovery of) of) loan losses 52 (2 ) (32 ) (39 ) 99 (3 ) 75 Ending balance $ 6,113 $ 587 $ 211 $ 2,149 $ 841 $ 42 $ 9,943 Ending balance: individually evaluated for impairment $ 89 $ $ $ 460 $ 105 $ $ 654 Ending balance: collectively evaluated for $ 6,024 $ 587 $ 211 $ 1,689 $ 736 $ 42 $ 9,289 Allowance for Credit Losses As of and For the Year Ended December 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real estate Construction family 4 family & industrial Consumer Total Allowance for credit losses Beginning balance $ 5,549 $ 849 $ 206 $ 1,965 $ 1,073 $ 58 $ 9,700 Charge-offs (45 ) (36 ) (81 ) Recoveries 576 15 60 5 656 (Recovery of) provision for loan losses (66 ) (260 ) 37 241 (280 ) 23 (305 ) Ending balance $ 6,059 $ 589 $ 243 $ 2,176 $ 853 $ 50 $ 9,970 Ending balance: individually evaluated for impairment $ 96 $ $ $ 479 $ 182 $ $ 757 Ending balance: collectively evaluated for impairment $ 5,963 $ 589 $ 243 $ 1,697 $ 671 $ 50 $ 9,213 Allowance for Credit Losses For the Three Months Ended March 31, 2015 (Dollar amounts in thousands) Real Real Estate Estate Commercial Real Estate Multi 1 to Commercial Real estate Construction family 4 family & industrial Consumer Total Allowance for credit losses Beginning balance $ 5,549 $ 849 $ 206 $ 1,965 $ 1,073 $ 58 $ 9,700 Charge-offs (45 ) (6 ) (51 ) Recoveries 6 14 20 Provision (250 ) 571 (54 ) (75 ) (126 ) 9 75 Ending balance $ 5,305 $ 1,420 $ 152 $ 1,845 $ 961 $ 61 $ 9,744 Ending balance: individually evaluated for impairment $ 131 $ $ $ 510 $ 279 $ 8 $ 928 Ending balance: collectively evaluated for impairment $ 5,174 $ 1,420 $ 152 $ 1,335 $ 682 $ 53 $ 8,816
Schedule Age Analysis Of Past Due Loans	Age Analysis of Past Due Loans As of March 31, 2016 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ $ $ 140 $ 140 $ 336,668 $ 336,808 Real estate construction 1,250 1,250 39,125 40,375 Real estate multi family 50,130 50,130 Real estate-1 to 4 family 1,057 690 1,747 143,814 145,561 Commercial & industrial 384 1,056 1,440 44,560 46,000 Consumer 1,675 1,675 Total $ 2,691 $ 690 $ 1,196 $ 4,577 $ 615,972 $ 620,549 Purchased Not credit impaired Commercial real estate $ $ 551 $ $ 551 $ 73,444 $ 73,995 Real estate construction 2,091 2,091 Real estate multi-family 9,769 9,769 Real estate-1 to 4 family 12 12 27,959 27,971 Commercial & industrial 70 70 9,538 9,608 Total $ $ 551 $ 82 $ 633 $ 122,801 $ 123,434 Purchased Credit impaired Commercial real estate $ $ $ $ $ 1,280 $ 1,280 Total $ $ $ $ $ 1,280 $ 1,280 Age Analysis of Past Due Loans As of December 31, 2015 (Dollar amounts in thousands) 30-59 60-89 Days Days Over Total Past Past 90 Past Total Originated Due Due Days Due Current Loans Commercial real estate $ 1,541 $ $ $ 1,541 $ 312,600 $ 314,141 Real estate construction 706 725 1431 37,478 38,909 Real estate multi family 47,607 47,607 Real estate 1 to 4 family 1,363 737 71 2,171 151,701 153,872 Commercial & industrial 1,258 1,258 38,636 39,894 Consumer 1,574 1,574 Total $ 3,610 $ 1,462 $ 1,329 $ 6,401 $ 589,596 $ 595,997 Purchased Not credit impaired Commercial real estate $ $ $ 3,810 $ $ 84,548 $ 84,548 Real estate construction 5,907 5,907 Real estate multi-family 15,990 15,990 Real estate 1 to 4 family 175 175 17,917 18,092 Commercial & industrial 70 70 12,069 12,139 Total $ 245 $ $ 3,810 $ 245 $ 136,431 $ 136,676 Purchased Credit impaired Commercial real estate $ $ $ $ $ 1,304 $ 1,304 Total $ $ $ $ $ 1,304 $ 1,304
Schedule Credit Quality Indicators	Credit Quality Indicators As of March 31, 2016 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 330,961 $ 1,844 $ 4,003 $ $ 336,808 Real estate construction 39,364 1,011 40,375 Real estate multi-family 50,130 50,130 Real estate-1 to 4 family 144,827 734 145,561 Commercial & industrial 45,360 629 11 46,000 Consumer loans 1,675 1,675 Totals $ 612,317 $ 1,844 $ 6,377 $ 11 $ 620,549 Purchased Not credit impaired Commercial real estate $ 62,646 $ 2,880 $ 8,457 $ 12 $ 73,995 Real estate construction 2,091 2,091 Real estate multi-family 9,769 9,769 Real estate-1 to 4 family 27,971 27,971 Commercial & industrial 9,516 92 9,608 Total $ 111,993 $ 2,880 $ 8,549 $ 12 $ 123,434 Purchased Credit impaired Commercial real estate $ 1,280 Total $ 1,280 Credit Quality Indicators As of December 31, 2015 (Dollar amounts in thousands) Special Sub- Total Originated Pass mention standard Doubtful loans Commercial real estate $ 308,164 $ 1,857 $ 4,120 $ $ 314,141 Real estate construction 37,850 1,059 38,909 Real estate multi-family 47,607 47,607 Real estate 1 to 4 family 153,285 587 153,872 Commercial & industrial 39,287 451 156 39,894 Consumer loans 1,574 1,574 Totals $ 587,767 $ 1,857 $ 6,217 $ 156 $ 595,997 Purchased Not credit impaired Commercial real estate $ 68,936 $ 3,455 $ 12,145 $ 12 $ 84,548 Real estate construction 5,907 5,907 Real estate multi-family 15,990 15,990 Real estate 1 to 4 family 18,092 18,092 Commercial & industrial 12,044 95 12,139 Total $ 120,969 $ 3,455 $ 12,240 $ 12 $ 136,676 Purchased Credit impaired Commercial real estate $ 1,304 Total $ 1,304

G. FAIR VALUE MEASUREMENT (Tabl

G. FAIR VALUE MEASUREMENT (Tables)	3 Months Ended
G. FAIR VALUE MEASUREMENT (Tables)	Mar. 31, 2016
FAIR VALUE MEASUREMENT TABLES {1}
Schedule of assets measured at fair value on a recurring basis	Fair Value Measurements (Dollar amounts in thousands) at March 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 3/31/2016 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 4,038 $ 4,038 $ $ Obligations of U.S. Government agencies 77,779 77,779 Mortgage-backed securities 65,296 65,296 Obligations of states and political subdivisions 140,912 140,912 Corporate debt 41,371 41,371 Total assets measured at fair value $ 329,396 $ 4,038 $ 325,358 $ Fair Value Measurements (Dollar amounts in thousands) at December 31, 2015, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2015 (Level 1) (Level 2) (Level 3) U. S. Treasury securities $ 7,000 $ 7,000 $ $ Obligations of U.S. Government agencies 84,609 84,609 Mortgage-backed securities 61,663 61,663 Obligations of states and political subdivisions 135,190 135,190 Corporate debt 40,745 40,745 Total assets measured at fair value $ 329,207 $ 7,000 $ 322,207 $
Schedule of assets measured at fair value on a non-recurring basis	Fair Value Measurements (Dollar amounts in thousands) at March 31, 2016, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 3/31/2016 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate loans $ $ $ $ Residential-1 to 4 family loans 215 215 Commercial and industrial loans 950 950 Consumer loans Total impaired loans measured at fair value $ 1,165 $ $ $ 1,165 Fair Value Measurements (Dollar amounts in thousands) at December 31, 2015, Using Quoted Prices in Active Markets Other Significant for Identical Observable Unobservable Fair Value Assets Inputs Inputs Description 12/31/2015 (Level 1) (Level 2) (Level 3) Impaired loans: Commercial real estate loans $ 136 $ $ $ 136 Residential-1 to 4 family loans 301 301 Commercial and industrial loans 1,065 1,065 Consumer loans Total impaired loans measured at fair value $ 1,502 $ $ $ 1,502
Schedule of estimated fair value of financial instruments	March 31, 2016 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 37,737 $ 37,737 $ 37,737 Interest-bearing time deposits with financial institutions 205 205 $ 205 Securities available for sale 329,396 329,396 4,038 325,358 Loans 746,610 737,339 $ 737,339 Other equity securities 6,756 6,756 6,756 Accrued interest receivable 4,603 4,603 4,603 Financial liabilities: Deposits 1,030,251 1,030,842 904,821 126,021 Note payable 4,800 4,800 4,800 Accrued interest payable 244 244 244 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit 1,741 1,741 The following table provides summary information on the estimated fair value of financial instruments at December 31, 2015: December 31, 2015 Carrying Fair Fair value measurements (Dollar amounts in thousands) amount value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 12,314 $ 12,314 $ 12,314 Interest-bearing time deposits with financial institutions 205 205 $ 205 Securities available for sale 329,207 329,207 7,000 322,207 Loans 733,977 725,196 $ 725,196 Other equity securities 6,748 6,748 6,748 Accrued interest receivable 4,511 4,511 4,511 Financial liabilities: Deposits 983,199 983,771 857,759 125,430 Federal Home Loan Bank advances 17,000 17,000 17,000 Note payable 4,950 4,950 4,950 Accrued interest payable 236 236 236 Off-balance-sheet liabilities: Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit 1,673 1,673

B. STOCK OPTION PLANS (Detail N

B. STOCK OPTION PLANS (Detail Narratives) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Share-based Compensation [Abstract]
Compensation Expense	$ 88	$ 61
Intrinsic Value Options Exercised	405	314
Intrinsic Value Options Exercisable	3,682	$ 3,463
Unrecognized Compensation Expense Nonvested Options	$ 962
Non-vested options weighted average period	3 years 9 months 18 days

C. EARNINGS PER SHARE CALCULA20

C. EARNINGS PER SHARE CALCULATION (Dollar amounts in thousands) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Earnings per share data:
Net earnings	$ 2,567	$ 1,799
Average number of shares outstanding	4,550	4,487
Effect of dilutive options	$ 137	$ 136
Average number of shares outstanding used to calculate diluted earnings per share	4,687	4,623
Anti-dilutive options not included	52	96

D. SECURITIES AVAILABLE FOR S21

D. SECURITIES AVAILABLE FOR SALE, Amortized cost and fair values (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Available for sale securities, Amortized Cost	$ 322,970	$ 326,595
Available for sale securities, Unrealized Gains	6,595	4,021
Available for sale securities, Unrealized Losses	(169)	(1,409)
Available for sale securities, Estimated Fair Value	329,396	329,207
U.S. Treasury securities
Available for sale securities, Amortized Cost	3,978	7,004
Available for sale securities, Unrealized Gains	60	14
Available for sale securities, Unrealized Losses	0	(18)
Available for sale securities, Estimated Fair Value	4,038	7,000
Obligations of U.S. government agencies
Available for sale securities, Amortized Cost	76,853	84,842
Available for sale securities, Unrealized Gains	927	168
Available for sale securities, Unrealized Losses	(1)	(401)
Available for sale securities, Estimated Fair Value	77,779	84,609
Mortgage-backed securities
Available for sale securities, Amortized Cost	63,906	61,579
Available for sale securities, Unrealized Gains	1,436	641
Available for sale securities, Unrealized Losses	(46)	(557)
Available for sale securities, Estimated Fair Value	65,296	61,663
Obligations of states and political subdivisions
Available for sale securities, Amortized Cost	137,022	132,125
Available for sale securities, Unrealized Gains	3,930	3,148
Available for sale securities, Unrealized Losses	(40)	(83)
Available for sale securities, Estimated Fair Value	140,912	135,190
Corporate debt
Available for sale securities, Amortized Cost	41,211	41,045
Available for sale securities, Unrealized Gains	242	50
Available for sale securities, Unrealized Losses	(82)	(350)
Available for sale securities, Estimated Fair Value	$ 41,371	$ 40,745

D. SECURITIES AVAILABLE FOR S22

D. SECURITIES AVAILABLE FOR SALE, Analysis of gross unrealized losses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Less than 12 months, Total Fair Value	$ 22,453	$ 122,000
Less than 12 months, Unrealized Loss	(122)	(922)
12 months or more, Total Fair Value	14,193	27,995
12 months or more, Unrealized Loss	(47)	(487)
Total Fair Value	36,646	149,995
Total Unrealized Loss	(169)	(1,409)
U.S. Treasury securities
Less than 12 months, Total Fair Value	0	5,042
Less than 12 months, Unrealized Loss	0	(18)
12 months or more, Total Fair Value	0	0
12 months or more, Unrealized Loss	0	0
Total Fair Value	0	5,042
Total Unrealized Loss	0	(18)
Obligations of U.S. government agencies
Less than 12 months, Total Fair Value	1,000	55,382
Less than 12 months, Unrealized Loss	0	(339)
12 months or more, Total Fair Value	1,011	4,976
12 months or more, Unrealized Loss	(1)	(62)
Total Fair Value	2,011	60,358
Total Unrealized Loss	(1)	(401)
Mortgage-backed securities
Less than 12 months, Total Fair Value	1,506	19,458
Less than 12 months, Unrealized Loss	(11)	(192)
12 months or more, Total Fair Value	9,693	16,714
12 months or more, Unrealized Loss	(35)	(365)
Total Fair Value	11,199	36,172
Total Unrealized Loss	(46)	(557)
Obligations of states and political subdivisions
Less than 12 months, Total Fair Value	8,412	14,988
Less than 12 months, Unrealized Loss	(40)	(73)
12 months or more, Total Fair Value	0	1,856
12 months or more, Unrealized Loss	0	(10)
Total Fair Value	8,412	16,844
Total Unrealized Loss	(40)	(83)
Corporate debt
Less than 12 months, Total Fair Value	11,535	27,130
Less than 12 months, Unrealized Loss	(71)	(300)
12 months or more, Total Fair Value	3,489	4,449
12 months or more, Unrealized Loss	(11)	(50)
Total Fair Value	15,024	31,579
Total Unrealized Loss	$ (82)	$ (350)

D. SECURITIES AVAILABLE FOR S23

D. SECURITIES AVAILABLE FOR SALE, Amortized Cost and Carrying Value (Details) $ in Thousands	Mar. 31, 2016USD ($)
SECURITIES AVAILABLE FOR SALE - Summary of Investments Amortized Cost and Carrying Value
Due in one year or less, Amortized Cost	$ 11,961
Due after one through five years, Amortized Cost	153,924
Due after five through ten years, Amortized Cost	126,924
Due after ten years, Amortized Cost	30,161
Equity securities, Amortized Cost	322,970
Due in one year or less, Estimated Fair Value	12,017
Due after one through five years, Estimated Fair Value	156,274
Due after five through ten years, Estimated Fair Value	130,411
Due after ten years, Estimated Fair Value	30,694
Equity securities, Estimated Fair Value	$ 329,396

D. SECURITIES AVAILABLE FOR S24

D. SECURITIES AVAILABLE FOR SALE (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
D. Securities Available For Sale Details Narrative
Gross realized gains	$ 184	$ 69
Sell of securities	12,282	12,272
Gross realized losses	0	$ 0
Amortized cost	97,771
Fair value of pledged as collateral for public deposits	$ 99,499

E. LOANS, Summary of Loan as fo

E. LOANS, Summary of Loan as follows (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Gross loans	$ 745,263	$ 733,977
Net deferred loan fees	(1,329)	(1,260)
Allowance for loan losses	(9,943)	(9,970)
Net loans	733,991	722,747
Commercial real estate
Gross loans	412,083	399,993
Real estate construction
Gross loans	42,466	44,816
Real Estate Multi family
Gross loans	59,899	63,597
Real Estate 1 to 4 family
Gross loans	173,532	171,964
Commercial and industrial
Gross loans	55,608	52,033
Consumer
Gross loans	1,675	1,574
FNB Bancorp Originated
Gross loans	620,549	595,997
Net deferred loan fees	(1,329)	(1,260)
Allowance for loan losses	(9,943)	(9,970)
Net loans	609,277	584,767
FNB Bancorp Originated \| Commercial real estate
Gross loans	336,808	314,141
FNB Bancorp Originated \| Real estate construction
Gross loans	40,375	38,909
FNB Bancorp Originated \| Real Estate Multi family
Gross loans	50,130	47,607
FNB Bancorp Originated \| Real Estate 1 to 4 family
Gross loans	145,561	153,872
FNB Bancorp Originated \| Commercial and industrial
Gross loans	46,000	39,894
FNB Bancorp Originated \| Consumer
Gross loans	1,675	1,574
PNCI
Gross loans	123,434	136,676
Net deferred loan fees	0	0
Allowance for loan losses	0	0
Net loans	123,434	136,676
PNCI \| Commercial real estate
Gross loans	73,995	84,548
PNCI \| Real estate construction
Gross loans	2,091	5,907
PNCI \| Real Estate Multi family
Gross loans	9,769	15,990
PNCI \| Real Estate 1 to 4 family
Gross loans	27,971	18,092
PNCI \| Commercial and industrial
Gross loans	9,608	12,139
PNCI \| Consumer
Gross loans	0	0
PCI
Gross loans	1,280	1,304
Net deferred loan fees	0	0
Allowance for loan losses	0	0
Net loans	1,280	1,304
PCI \| Commercial real estate
Gross loans	1,280	1,304
PCI \| Real estate construction
Gross loans	0	0
PCI \| Real Estate Multi family
Gross loans	0	0
PCI \| Real Estate 1 to 4 family
Gross loans	0	0
PCI \| Commercial and industrial
Gross loans	0	0
PCI \| Consumer
Gross loans	$ 0	$ 0

E. LOANS, Recorded Investment i

E. LOANS, Recorded Investment in Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Commercial and Real estate
Ending balance	$ 412,083	$ 399,993	$ 322,414
Ending balance: individually evaluated for impairment	10,700	10,803	9,460
Ending balance: collectively evaluated for impairment	401,383	389,190	312,954
Real Estate Construction
Ending balance	42,466	44,816	34,237
Ending balance: individually evaluated for impairment	2,102	2,154	2,368
Ending balance: collectively evaluated for impairment	40,364	42,662	31,869
Real Estate Multi family
Ending balance	59,899	63,597	53,703
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	59,899	63,597	53,703
Real Estate 1 to 4 family
Ending balance	173,532	171,964	128,105
Ending balance: individually evaluated for impairment	4,115	4,218	4,673
Ending balance: collectively evaluated for impairment	169,417	167,746	123,432
Commercial and industrial
Ending balance	55,608	52,033	45,589
Ending balance: individually evaluated for impairment	1,572	1,782	2,226
Ending balance: collectively evaluated for impairment	54,036	50,251	43,363
Consumer
Ending balance	1,675	1,574	1,697
Ending balance: individually evaluated for impairment	0	0	60
Ending balance: collectively evaluated for impairment	1,675	1,574	1,637
Total
Ending balance	745,263	733,977	585,745
Ending balance: individually evaluated for impairment	18,489	18,957	18,787
Ending balance: collectively evaluated for impairment	$ 726,774	$ 715,020	$ 566,958

E. LOANS, Impaired Loans Allowa

E. LOANS, Impaired Loans Allowance (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
With no related allowance, Recorded Investment	$ 11,161	$ 8,847	$ 11,304
With no related allowance, Unpaid Principal Balance	12,433	10,151	12,589
With no related allowance recorded, Related Allowance	0	0	0
With no related allowance, Average Recorded Investment	12,502	8,876	11,834
With no related allowance, Income Recognized	284	120	475
With an allowance recorded, Recorded Investment	7,328	9,940	7,653
With an allowance recorded, Unpaid Principal Balance	7,570	10,312	7,917
With an allowance recorded, Related Allowance	654	928	757
With an allowance recorded, Average Impaired Balance	7,194	10,026	7,934
With an allowance recorded, Income Recognized	73	105	316
Recorded Investment	18,489	18,787	18,957
Unpaid Principal Balance	20,003	20,463	20,506
Related Allowance	654	928	757
Average Recorded Investment	19,696	18,902	19,768
Income Recognized	357	225	791
Commercial real estate
With no related allowance, Recorded Investment	8,075	4,432	8,169
With no related allowance, Unpaid Principal Balance	9,164	5,315	9,271
With no related allowance recorded, Related Allowance	0	0	0
With no related allowance, Average Recorded Investment	9,212	4,447	8,379
With no related allowance, Income Recognized	232	63	282
With an allowance recorded, Recorded Investment	2,625	5,028	2,634
With an allowance recorded, Unpaid Principal Balance	2,629	5,031	2,638
With an allowance recorded, Related Allowance	89	131	96
With an allowance recorded, Average Impaired Balance	2,641	5,048	2,664
With an allowance recorded, Income Recognized	38	67	160
Recorded Investment	10,700	9,460	10,803
Unpaid Principal Balance	11,793	10,346	11,909
Related Allowance	89	131	96
Average Recorded Investment	11,853	9,495	11,043
Income Recognized	270	130	442
Commercial real estate construction
With no related allowance, Recorded Investment	2,102	2,368	2,154
With no related allowance, Unpaid Principal Balance	2,285	2,551	2,337
With no related allowance recorded, Related Allowance	0	0	0
With no related allowance, Average Recorded Investment	2,311	2,371	2,264
With no related allowance, Income Recognized	37	33	130
With an allowance recorded, Recorded Investment	0	0	0
With an allowance recorded, Unpaid Principal Balance	0	0	0
With an allowance recorded, Related Allowance	0	0	0
With an allowance recorded, Average Impaired Balance	0	0	0
With an allowance recorded, Income Recognized	0	0	0
Recorded Investment	2,102	2,368	2,154
Unpaid Principal Balance	2,285	2,551	2,337
Related Allowance	0	0	0
Average Recorded Investment	2,311	2,371	2,264
Income Recognized	37	33	130
Real Estate 1 to 4 family
With no related allowance, Recorded Investment	468	1,483	457
With no related allowance, Unpaid Principal Balance	468	1,484	457
With no related allowance recorded, Related Allowance	0	0	0
With no related allowance, Average Recorded Investment	457	1,485	460
With no related allowance, Income Recognized	8	14	36
With an allowance recorded, Recorded Investment	3,647	3,190	3,761
With an allowance recorded, Unpaid Principal Balance	3,669	3,207	3,782
With an allowance recorded, Related Allowance	460	510	479
With an allowance recorded, Average Impaired Balance	3,250	3,218	3,786
With an allowance recorded, Income Recognized	35	31	149
Recorded Investment	4,115	4,673	4,218
Unpaid Principal Balance	4,137	4,691	4,239
Related Allowance	460	510	479
Average Recorded Investment	3,707	4,703	4,246
Income Recognized	43	45	185
Commercial and industrial
With no related allowance, Recorded Investment	516	564	524
With no related allowance, Unpaid Principal Balance	516	801	524
With no related allowance recorded, Related Allowance	0	0	0
With no related allowance, Average Recorded Investment	522	573	731
With no related allowance, Income Recognized	7	10	27
With an allowance recorded, Recorded Investment	1,056	1,662	1,258
With an allowance recorded, Unpaid Principal Balance	1,272	2,014	1,497
With an allowance recorded, Related Allowance	105	279	182
With an allowance recorded, Average Impaired Balance	1,303	1,698	1,484
With an allowance recorded, Income Recognized	0	4	7
Recorded Investment	1,572	2,226	1,782
Unpaid Principal Balance	1,788	2,815	2,021
Related Allowance	105	279	182
Average Recorded Investment	1,825	2,271	2,215
Income Recognized	7	14	34
Consumer
With no related allowance, Recorded Investment	0	0	0
With no related allowance, Unpaid Principal Balance	0	0	0
With no related allowance recorded, Related Allowance	0	0	0
With no related allowance, Average Recorded Investment	0	0	0
With no related allowance, Income Recognized	0	0	0
With an allowance recorded, Recorded Investment	0	60	0
With an allowance recorded, Unpaid Principal Balance	0	60	0
With an allowance recorded, Related Allowance	0	8	0
With an allowance recorded, Average Impaired Balance	0	62	0
With an allowance recorded, Income Recognized	0	3	0
Recorded Investment	0	60	0
Unpaid Principal Balance	0	60	0
Related Allowance	0	8	0
Average Recorded Investment	0	62	0
Income Recognized	$ 0	$ 3	$ 0

E. LOANS, Nonaccrual (Details)

E. LOANS, Nonaccrual (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Loans, Nonaccrual Status	$ 6,882	$ 7,915
Commercial real estate
Loans, Nonaccrual Status	5,210	6,021
Real Estate 1 to 4 family
Loans, Nonaccrual Status	546	636
Commercial and industrial
Loans, Nonaccrual Status	1,126	1,258
Consumer
Loans, Nonaccrual Status	$ 0	$ 0

E. LOANS, Troubled Debt Restruc

E. LOANS, Troubled Debt Restructurings (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Troubled debt restructured loans outstanding, accrual status	$ 10,808	$ 10,165
Troubled debt restructured loans outstanding, nonaccrual status	2,286	3,103
Total modifications	13,094	13,268
Commercial real estate
Troubled debt restructured loans outstanding, accrual status	5,490	4,775
Troubled debt restructured loans outstanding, nonaccrual status	1,280	0
Total modifications	6,770	4,775
Real Estate Construction
Troubled debt restructured loans outstanding, accrual status	1,232	1,283
Troubled debt restructured loans outstanding, nonaccrual status	0	0
Total modifications	1,232	1,283
Real Estate 1 to 4 family
Troubled debt restructured loans outstanding, accrual status	3,570	3,583
Troubled debt restructured loans outstanding, nonaccrual status	0	2,060
Total modifications	3,570	5,643
Commercial and industrial
Troubled debt restructured loans outstanding, accrual status	516	524
Troubled debt restructured loans outstanding, nonaccrual status	1,006	1,043
Total modifications	$ 1,522	$ 1,567

E. LOANS, Allowance for Credit

E. LOANS, Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Commercial and Real estate
Allowance for credit losses
Beginning balance	$ 6,059	$ 5,549	$ 5,549
Charge-offs	0	0	0
Recoveries	2	6	576
Provision for (recovery of) loan losses	52	(250)	(66)
Ending balance	6,113	5,305	6,059
Ending balance: individually evaluated for impairment	89	131	96
Ending balance: collectively evaluated for impairment	6,024	5,174	5,963
Real Estate Construction
Allowance for credit losses
Beginning balance	589	849	849
Charge-offs	0	0	0
Recoveries	0	0	0
Provision for (recovery of) loan losses	(2)	571	(260)
Ending balance	587	1,420	589
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	587	1,420	589
Real Estate Multi family
Allowance for credit losses
Beginning balance	243	206	206
Charge-offs	0	0	0
Recoveries	0	0	0
Provision for (recovery of) loan losses	(32)	(54)	37
Ending balance	211	152	243
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	211	152	243
Real Estate 1 to 4 family
Allowance for credit losses
Beginning balance	2,176	1,965	1,965
Charge-offs	0	(45)	(45)
Recoveries	12	0	15
Provision for (recovery of) loan losses	(39)	(75)	241
Ending balance	2,149	1,845	2,176
Ending balance: individually evaluated for impairment	460	510	479
Ending balance: collectively evaluated for impairment	1,689	1,335	1,697
Commercial and industrial
Allowance for credit losses
Beginning balance	853	1,073	1,073
Charge-offs	(164)	0	0
Recoveries	53	14	60
Provision for (recovery of) loan losses	99	(126)	(280)
Ending balance	841	961	853
Ending balance: individually evaluated for impairment	105	279	182
Ending balance: collectively evaluated for impairment	736	682	671
Consumer
Allowance for credit losses
Beginning balance	50	58	58
Charge-offs	(5)	(6)	(36)
Recoveries	0	0	5
Provision for (recovery of) loan losses	(3)	9	23
Ending balance	42	61	50
Ending balance: individually evaluated for impairment	0	8	0
Ending balance: collectively evaluated for impairment	42	53	50
Total
Allowance for credit losses
Beginning balance	9,970	9,700	9,700
Charge-offs	(169)	(51)	(81)
Recoveries	67	20	656
Provision for (recovery of) loan losses	75	75	(305)
Ending balance	9,943	9,744	9,970
Ending balance: individually evaluated for impairment	654	928	757
Ending balance: collectively evaluated for impairment	$ 9,289	$ 8,816	$ 9,213

E. LOANS, Past due loans (Detai

E. LOANS, Past due loans (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Originated
Past Due, Total	$ 4,577	$ 6,401
Current	615,972	589,596
Total Loans	620,549	595,997
Originated \| Past Due, 30 - 59 days
Past Due, Total	2,691	3,610
Originated \| Past Due, 60 - 89 days
Past Due, Total	690	1,462
Originated \| Past Due, More than 90 days
Past Due, Total	1,196	1,329
Originated \| Commercial real estate
Past Due, Total	140	1,541
Current	336,668	312,600
Total Loans	336,808	314,141
Originated \| Commercial real estate \| Past Due, 30 - 59 days
Past Due, Total	0	1,541
Originated \| Commercial real estate \| Past Due, 60 - 89 days
Past Due, Total	0	0
Originated \| Commercial real estate \| Past Due, More than 90 days
Past Due, Total	140	0
Originated \| Real Estate Construction
Past Due, Total	1,250	1,431
Current	39,125	37,478
Total Loans	40,375	38,909
Originated \| Real Estate Construction \| Past Due, 30 - 59 days
Past Due, Total	1,250	706
Originated \| Real Estate Construction \| Past Due, 60 - 89 days
Past Due, Total	0	725
Originated \| Real Estate Construction \| Past Due, More than 90 days
Past Due, Total	0	0
Originated \| Real Estate Multi family
Past Due, Total	0	0
Current	50,130	47,607
Total Loans	50,130	47,607
Originated \| Real Estate Multi family \| Past Due, 30 - 59 days
Past Due, Total	0	0
Originated \| Real Estate Multi family \| Past Due, 60 - 89 days
Past Due, Total	0	0
Originated \| Real Estate Multi family \| Past Due, More than 90 days
Past Due, Total	0	0
Originated \| Real Estate 1 to 4 family
Past Due, Total	1,747	2,171
Current	143,814	151,701
Total Loans	145,561	153,872
Originated \| Real Estate 1 to 4 family \| Past Due, 30 - 59 days
Past Due, Total	1,057	1,363
Originated \| Real Estate 1 to 4 family \| Past Due, 60 - 89 days
Past Due, Total	690	737
Originated \| Real Estate 1 to 4 family \| Past Due, More than 90 days
Past Due, Total	0	71
Originated \| Commercial and industrial
Past Due, Total	1,440	1,258
Current	44,560	38,636
Total Loans	46,000	39,894
Originated \| Commercial and industrial \| Past Due, 30 - 59 days
Past Due, Total	384	0
Originated \| Commercial and industrial \| Past Due, 60 - 89 days
Past Due, Total	0	0
Originated \| Commercial and industrial \| Past Due, More than 90 days
Past Due, Total	1,056	1,258
Originated \| Consumer
Past Due, Total	0	0
Current	1,675	1,574
Total Loans	1,675	1,574
Originated \| Consumer \| Past Due, 30 - 59 days
Past Due, Total	0	0
Originated \| Consumer \| Past Due, 60 - 89 days
Past Due, Total	0	0
Originated \| Consumer \| Past Due, More than 90 days
Past Due, Total	0	0
Purchased Not credit impaired
Past Due, Total	633	245
Current	122,801	136,431
Total Loans	123,434	136,676
Purchased Not credit impaired \| Past Due, 30 - 59 days
Past Due, Total	0	245
Purchased Not credit impaired \| Past Due, 60 - 89 days
Past Due, Total	551	0
Purchased Not credit impaired \| Past Due, More than 90 days
Past Due, Total	82	3,810
Purchased Not credit impaired \| Commercial real estate
Past Due, Total	551	0
Current	73,444	84,548
Total Loans	73,995	84,548
Purchased Not credit impaired \| Commercial real estate \| Past Due, 30 - 59 days
Past Due, Total	0	0
Purchased Not credit impaired \| Commercial real estate \| Past Due, 60 - 89 days
Past Due, Total	551	0
Purchased Not credit impaired \| Commercial real estate \| Past Due, More than 90 days
Past Due, Total	0	3,810
Purchased Not credit impaired \| Real Estate Construction
Past Due, Total	0	0
Current	2,091	5,907
Total Loans	2,091	5,907
Purchased Not credit impaired \| Real Estate Construction \| Past Due, 30 - 59 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate Construction \| Past Due, 60 - 89 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate Construction \| Past Due, More than 90 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate Multi family
Past Due, Total	0	0
Current	9,769	15,990
Total Loans	9,769	15,990
Purchased Not credit impaired \| Real Estate Multi family \| Past Due, 30 - 59 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate Multi family \| Past Due, 60 - 89 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate Multi family \| Past Due, More than 90 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate 1 to 4 family
Past Due, Total	12	175
Current	27,959	17,917
Total Loans	27,971	18,092
Purchased Not credit impaired \| Real Estate 1 to 4 family \| Past Due, 30 - 59 days
Past Due, Total	0	175
Purchased Not credit impaired \| Real Estate 1 to 4 family \| Past Due, 60 - 89 days
Past Due, Total	0	0
Purchased Not credit impaired \| Real Estate 1 to 4 family \| Past Due, More than 90 days
Past Due, Total	12	0
Purchased Not credit impaired \| Commercial and industrial
Past Due, Total	70	70
Current	9,538	12,069
Total Loans	9,608	12,139
Purchased Not credit impaired \| Commercial and industrial \| Past Due, 30 - 59 days
Past Due, Total	0	70
Purchased Not credit impaired \| Commercial and industrial \| Past Due, 60 - 89 days
Past Due, Total	0	0
Purchased Not credit impaired \| Commercial and industrial \| Past Due, More than 90 days
Past Due, Total	70	0
Purchased Credit impaired
Past Due, Total	1,280	1,304
Total Loans	1,280	1,304
Purchased Credit impaired \| Commercial real estate
Past Due, Total	1,280	1,304
Total Loans	$ 1,280	$ 1,304

E. LOANS, Credit Quality Indica

E. LOANS, Credit Quality Indicators Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Pass
Commercial real estate	$ 330,961	$ 308,164
Real estate construction	39,364	37,850
Real estate multi-family	50,130	47,607
Real estate 1 to 4 family	144,827	153,285
Commercial & industrial	45,360	39,287
Consumer loans	1,675	1,574
Totals	612,317	587,767
Commercial real estate	62,646	68,936
Real estate construction	2,091	5,907
Real estate multi-family	9,769	15,990
Real estate 1 to 4 family	27,971	18,092
Commercial & industrial	9,516	12,044
Total	111,993	120,969
Special mention
Commercial real estate	1,844	1,857
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
Totals	1,844	1,857
Commercial real estate	2,880	3,455
Real estate construction	0	0
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	0	0
Total	2,880	3,455
Sub Standard
Commercial real estate	4,003	4,120
Real estate construction	1,011	1,059
Real estate multi-family	0	0
Real estate 1 to 4 family	734	587
Commercial & industrial	629	451
Consumer loans	0	0
Totals	6,377	6,217
Commercial real estate	8,457	12,145
Real estate construction	0	0
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	92	95
Total	8,549	12,240
Doubtful
Commercial real estate	0	0
Real estate construction	0	0
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	11	156
Consumer loans	0	0
Totals	11	156
Commercial real estate	12	12
Real estate construction	0	0
Real estate multi-family	0	0
Real estate 1 to 4 family	0	0
Commercial & industrial	0	0
Total	12	12
Total loans
Commercial real estate	336,808	314,141
Real estate construction	40,375	38,909
Real estate multi-family	50,130	47,607
Real estate 1 to 4 family	145,561	153,872
Commercial & industrial	46,000	39,894
Consumer loans	1,675	1,574
Totals	620,549	595,997
Commercial real estate	73,995	84,548
Real estate construction	2,091	5,907
Real estate multi-family	9,769	15,990
Real estate 1 to 4 family	27,971	18,092
Commercial & industrial	9,608	12,139
Total	123,434	136,676
Commercial real estate	1,280	1,304
Total	$ 1,280	$ 1,304

E. LOANS, (Details Narrative)

E. LOANS, (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
E. LOANS, (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
E. Loans Details Narrative
Interest income on impaired loans recognized	$ 357	$ 225	$ 791
Interest on impaired loans not collected	132	106
Cumulative amount of unpaid interest on impaired loans	3,537	$ 3,050
Nonaccrual loans	$ 6,882		$ 7,915

G. FAIR VALUE MEASUREMENT, Asse

G. FAIR VALUE MEASUREMENT, Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
U. S. Treasury securities	$ 4,038	$ 7,000
Obligations of U.S. Government agencies	77,779	84,609
Mortgage-backed securities	65,296	61,663
Obligations of states and political subdivisions	140,912	135,190
Corporate debt	41,371	40,745
Total assets measured at fair value	329,396	329,207
Quoted Prices in Active Markets for Identical Assets (Level 1)
U. S. Treasury securities	4,038	7,000
Obligations of U.S. Government agencies	0	0
Mortgage-backed securities	0	0
Obligations of states and political subdivisions	0	0
Corporate debt	0	0
Total assets measured at fair value	4,038	7,000
Other Observable Inputs (Level 2)
U. S. Treasury securities	0	0
Obligations of U.S. Government agencies	77,779	84,609
Mortgage-backed securities	65,296	61,663
Obligations of states and political subdivisions	140,912	135,190
Corporate debt	41,371	40,745
Total assets measured at fair value	325,358	322,207
Significant Unobservable Inputs(Level 3)
U. S. Treasury securities	0	0
Obligations of U.S. Government agencies	0	0
Mortgage-backed securities	0	0
Obligations of states and political subdivisions	0	0
Corporate debt	0	0
Total assets measured at fair value	$ 0	$ 0

G. FAIR VALUE MEASUREMENT, Nonr

G. FAIR VALUE MEASUREMENT, Nonrecurring basis (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Fair Value
Commercial real estate	$ 0	$ 136
Residential- 1 to 4 family	215	301
Commercial and Industrial	950	1,065
Consumer	0	0
Total impaired assets measured at fair value	1,165	1,502
Quoted Prices in Active Markets for Identical Assets (Level 1)
Commercial real estate	0	0
Residential- 1 to 4 family	0	0
Commercial and Industrial	0	0
Consumer	0	0
Total impaired assets measured at fair value	0	0
Other Observable Inputs (Level 2)
Commercial real estate	0	0
Residential- 1 to 4 family	0	0
Commercial and Industrial	0	0
Consumer	0	0
Total impaired assets measured at fair value	0	0
Significant Unobservable Inputs(Level 3)
Commercial real estate	0	136
Residential- 1 to 4 family	215	301
Commercial and Industrial	950	1,065
Consumer	0	0
Total impaired assets measured at fair value	$ 1,165	$ 1,502

G. FAIR VALUE MEASUREMENT, Fina

G. FAIR VALUE MEASUREMENT, Financial instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Financial assets:
Cash and cash equivalents	$ 37,737	$ 12,314	$ 30,640	$ 14,978
Interest-bearing time deposits with financial Institutions	205	205
Other Equity Securities	329,396
Accrued interest receivable	4,603	4,511
Financial liabilities:
Deposits	1,030,251	983,189
Notes payable	4,800	4,950
Carrying Amount
Financial assets:
Cash and cash equivalents	37,737	12,314
Interest-bearing time deposits with financial Institutions	205	205
Securities available for sale	329,396	329,207
Loans	746,610	733,977
Other Equity Securities	6,756	6,748
Accrued interest receivable	4,603	4,511
Financial liabilities:
Deposits	1,030,251	983,199
Federal Home Loan Bank advances		17,000
Notes payable	4,800	4,950
Accrued interest payable	244	236
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit	0	0
Fair Value
Financial assets:
Cash and cash equivalents	37,737	12,314
Interest-bearing time deposits with financial Institutions	205	205
Securities available for sale	329,396	329,207
Loans	737,339	725,196
Other Equity Securities	6,756	6,748
Accrued interest receivable	4,603	4,511
Financial liabilities:
Deposits	1,030,842	983,771
Federal Home Loan Bank advances		17,000
Notes payable	4,800	4,950
Accrued interest payable	244	236
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit	1,741	1,673
Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and cash equivalents	37,737	12,314
Securities available for sale	4,038	7,000
Accrued interest receivable	4,603	4,511
Financial liabilities:
Deposits	904,821	857,759
Accrued interest payable	244	236
Other Observable Inputs (Level 2)
Financial assets:
Interest-bearing time deposits with financial Institutions	205	205
Securities available for sale	325,358	322,207
Financial liabilities:
Deposits	126,021	125,430
Federal Home Loan Bank advances		17,000
Notes payable	4,800	4,950
Significant Unobservable Inputs(Level 3)
Financial assets:
Loans	737,339	725,196
Other Equity Securities	6,756	6,748
Off-balance-sheet liabilities:
Undisbursed loan commitments, lines of credit, standby letters of credit and Mastercard lines of credit	$ 1,741	$ 1,673

G. FAIR VALUE MEASUREMENT (Deta

G. FAIR VALUE MEASUREMENT (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
FAIR VALUE MEASUREMENT TABLES
Nonaccrual loans	$ 6,882	$ 7,915