Oak Valley Bancorp (OVLY) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 17, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Oak Valley Bancorp
Trading Symbol	ovly
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		8,088,155
Entity Public Float	$ 69,000,000
Amendment Flag	false
Entity Central Index Key	1,431,567
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 174,778	$ 132,078
Federal funds sold	15,825	12,210
Cash and cash equivalents	190,603	144,288
Securities available for sale	131,546	121,277
Loans, net of allowance for loan loss of $7,356 and $7,534 at December 31, 2015 and 2014, respectively	530,394	446,492
Bank premises and equipment, net	14,277	14,066
Other real estate owned	2,066	884
Interest receivable and other assets	28,152	22,658
	897,038	749,665
LIABILITIES AND SHAREHOLDERS’ EQUITY
Deposits	814,691	669,581
Interest payable and other liabilities	4,084	5,043
Total liabilities	$ 818,775	$ 674,624
Commitments and contingencies (Note 14)
Shareholders’ equity
Common stock, no par value; 50,000,000 shares authorized, 8,078,155 and 8,074,855 shares issued and outstanding at December 31, 2015 and 2014, respectively	$ 24,682	$ 24,682
Additional paid-in capital	3,217	2,910
Retained earnings	48,795	45,582
Accumulated other comprehensive income, net of tax	1,569	1,867
Total shareholders’ equity	78,263	75,041
	$ 897,038	$ 749,665

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Net of allowance for loan loss (in Dollars)	$ 7,356	$ 7,534
Common stock, par value (in Dollars per share)	$ 0	$ 0
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	8,078,155	8,074,855
Common stock, shares outstanding	8,078,155	8,074,855

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
INTEREST INCOME
Interest and fees on loans	$ 22,053	$ 22,011
Interest on securities available for sale	3,629	3,708
Interest on federal funds sold	34	38
Interest on deposits with banks	304	179
Total interest income	26,020	25,936
INTEREST EXPENSE
Deposits	615	647
Total interest expense	615	647
Net interest income	25,405	25,289
Reversal of provision for loan losses	(125)	(1,877)
Net interest income after reversal of provision for loan losses	25,530	27,166
OTHER INCOME
Service charges on deposits	1,240	1,346
Earnings on cash surrender value of life insurance	429	433
Mortgage commissions	148	157
Gains on called and sold securities	206	209
Other	2,084	1,619
Total non-interest income	4,107	3,764
OTHER EXPENSES
Salaries and employee benefits	11,717	11,120
Occupancy expenses	3,009	2,902
Data processing fees	1,466	1,336
Regulatory assessments (FDIC & DBO)	506	459
Other operating expenses	5,977	4,417
Total non-interest expense	22,675	20,234
Net income before provision for income taxes	6,962	10,696
PROVISION FOR INCOME TAXES	2,054	3,574
NET INCOME	$ 4,908	$ 7,122
NET INCOME PER COMMON SHARE (in Dollars per share)	$ 0.61	$ 0.90
NET INCOME PER DILUTED COMMON SHARE (in Dollars per share)	$ 0.61	$ 0.89

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net income	$ 4,908,000	$ 7,122,000
Other comprehensive income:
Unrealized holding (losses) gains on securities arising during the current period, net of tax effect of ($124) thousand and $1.9 million for the years ended December 31, 2015 and 2014, respectively	(177,000)	2,753,000
Reclassification adjustment due to net gains realized on calls of securities, net of tax effect of $85 thousand and $86 thousand for the years ended December 31, 2015 and 2014, respectively	(121,000)	(123,000)
Total other comprehensive (loss) income	(298,000)	2,630,000
Comprehensive income	$ 4,610,000	$ 9,752,000

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Tax effect of unrealized holding (losses) gains on securities arising during the current period	$ (124)	$ 1,900
Tax effect of reclassification adjustment due to net gains realized on calls of securities	$ 85	$ 86

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances at Dec. 31, 2013	$ 23,758	$ 2,537	$ 38,985	$ (763)	$ 64,517
Balances (in Shares) at Dec. 31, 2013	7,929,730
Stock options exercised	$ 924				924
Stock options exercised (in Shares)	122,625
Tax benefit on stock based compensation		102			102
Restricted stock issued (in Shares)	24,500
Restricted stock issued					0
Restricted stock forfeited (in Shares)	(2,000)
Restricted stock forfeited					0
Common stock dividend declared			(525)		(525)
Stock based compensation		271			271
Other comprehensive income (loss)				2,630	2,630
Net income			7,122		7,122
Balances at Dec. 31, 2014	$ 24,682	2,910	45,582	1,867	75,041
Balances (in Shares) at Dec. 31, 2014	8,074,855
Tax benefit on stock based compensation		46			46
Restricted stock issued (in Shares)	6,000
Restricted stock issued					0
Restricted stock forfeited (in Shares)	(2,700)
Restricted stock forfeited					0
Common stock dividend declared			(1,695)		(1,695)
Stock based compensation		261			261
Other comprehensive income (loss)				(298)	(298)
Net income			4,908		4,908
Balances at Dec. 31, 2015	$ 24,682	$ 3,217	$ 48,795	$ 1,569	$ 78,263
Balances (in Shares) at Dec. 31, 2015	8,078,155

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 4,908,000	$ 7,122,000
Adjustments to reconcile net earnings to net cash from operating activities:
Reversal of provision for loan losses	(125,000)	(1,877,000)
Decrease in deferred fees/costs, net	(124,000)	(178,000)
Depreciation	1,207,000	1,174,000
Amortization of investment securities, net	188,000	147,000
Stock based compensation	261,000	271,000
Excess tax benefits from exercised stock options	(46,000)	(102,000)
Gain on sale of premises and equipment	(5,000)	(3,000)
OREO write downs	50,000	32,000
Gain on sales and calls of available for sale securities	(206,000)	(209,000)
Earnings on cash surrender value of life insurance	(429,000)	(433,000)
Deferred tax provision	35,000	(187,000)
Gain on BOLI death benefit	(66,000)	0
(Decrease) increase in interest payable and other liabilities	(1,214,000)	1,134,000
Increase in interest receivable	(33,000)	(13,000)
(Increase) decrease in other assets	(90,000)	529,000
Net cash from operating activities	4,311,000	7,407,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of available for sale securities	(42,694,000)	(17,883,000)
Proceeds from maturities, calls, and principal paydowns of securities available for sale	31,935,000	18,884,000
Net increase in loans	(41,778,000)	(33,281,000)
Purchase of FHLB Stock	(142,000)	(104,000)
Purchase of BOLI policies	0	(1,029,000)
Proceeds from redemption of BOLI policies	292,000	0
Cash acquired from acquisitions, net of cash paid	23,468,000	0
Proceeds from sales of premises and equipment	5,000	3,000
Net purchases of premises and equipment	(1,418,000)	(1,556,000)
Net cash used in investing activities	(30,332,000)	(34,966,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Shareholder cash dividends paid	(1,695,000)	(1,318,000)
Net increase in demand deposits and savings accounts	77,313,000	71,529,000
Net decrease in time deposits	(3,328,000)	(4,581,000)
Excess tax benefits from stock-based payment arrangements	46,000	102,000
Proceeds from sale of common stock and exercise of stock options	0	924,000
Net cash from financing activities	72,336,000	66,656,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	46,315,000	39,097,000
CASH AND CASH EQUIVALENTS, beginning of period	144,288,000	105,191,000
CASH AND CASH EQUIVALENTS, end of period	190,603,000	144,288,000
Cash paid during the period for:
Interest	618,000	668,000
Income taxes	4,152,000	3,005,000
NON-CASH INVESTING ACTIVITIES:
Real estate acquired through foreclosure	956,000	0
Change in unrealized (loss) gain on available-for-sale securities	(507,000)	4,470,000
Acquisitions:
Fair value of assets acquired	78,717,000	0
Fair value of liabilities assumed	$ 71,381,000	$ 0

Note 1 - Summary of Accounting

Note 1 - Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 1 — SUMMARY OF ACCOUNTING POLICIES Introductory Explanation On July 3, 2008 (the “Effective Date”), a bank holding company reorganization was completed whereby Oak Valley Bancorp (“Bancorp”) became the parent holding company for Oak Valley Community Bank ( the “Bank”). On the Effective Date, a tax-free exchange was completed whereby each outstanding share of the Company was converted into one share of Bancorp and the Company became the sole wholly-owned subsidiary of the holding company. The consolidated financial statements include the accounts of Bancorp and its wholly-owned bank subsidiary. All material intercompany transactions have been eliminated. In the opinion of Management, the consolidated financial statements contain all adjustments necessary to present fairly the financial position, results of operations, changes in shareholders’ equity and cash flows. All adjustments are of a normal, recurring nature. Oak Valley Community Bank is a California State chartered bank. The Company was incorporated under the laws of the state of California on May 31, 1990, and began operations in Oakdale on May 28, 1991. The Company operates branches in Oakdale, Sonora, Bridgeport, Bishop, Mammoth Lakes, Modesto, Manteca, Patterson, Turlock, Ripon, Stockton, and Escalon, California. The Bridgeport, Mammoth Lakes, and Bishop branches operate as a separate division, Eastern Sierra Community Bank. The Company’s primary source of revenue is providing loans to customers who are predominantly middle-market businesses. On December 23, 2015, the Company completed its acquisition of Mother Lode Bank (“MLB”), a California state-chartered bank headquartered in Sonora, California, in a transaction in which Mother Lode Bank was merged with and into the Bank, with the Bank as the surviving company in the transaction. The purchase price for Mother Lode Bank was approximately $7.3 million. As of the acquisition date, Mother Lode Bank’s total assets were $78.7 million and total deposits were $71.1 million. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant accounting estimates reflected in the Company’s consolidated financial statements include the allowance for loan losses, accounting for income taxes, other-than-temporary impairment of investment securities, fair value measurements, and the determination, recognition and measurement of impaired loans. Actual results could differ from these estimates. A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows. Subsequent events — Cash and cash equivalents — Securities available for sale — Investments with fair values that are less than amortized cost are considered impaired. Impairment may result from either a decline in the financial condition of the issuing entity or, in the case of fixed interest rate investments, from rising interest rates. At each consolidated financial statement date, management assesses each investment to determine if impaired investments are temporarily impaired or if the impairment is other than temporary. This assessment includes a determination of whether the Company intends to sell the security, or if it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis less any current-period credit losses. For debt securities that are considered other than temporarily impaired and that the Company does not intend to sell and will not be required to sell prior to recovery of the amortized cost basis, the amount of impairment is separated into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is calculated as the difference between the security’s amortized cost basis and the present value of its expected future cash flows. The remaining difference between the security’s fair value and the present value of the future expected cash flows is deemed to be due to factors that are not credit related and is recognized in other comprehensive income. If the Company sold an impaired security, both the credit loss component and amount due to other factors would be recognized through earnings as described above. Other real estate owned — Loans originated Loan fees net of certain direct costs of origination are deferred and amortized, as an adjustment to interest yield, over the estimated life of the loan. Loans on which the accrual of interest has been discontinued are designated as non-accrual loans. Accrual of interest on loans is discontinued either when reasonable doubt exists as to the full and timely collection of interest or principal or when a loan becomes contractually past due by ninety days or more with respect to interest or principal. When a loan is placed on non-accrual status, all interest previously accrued, but not collected, is reversed against current period interest income. Income on such loans is then recognized only to the extent that cash is received and where the future collection of principal is probable. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. Allowance for loan losses The allowance for loan losses is evaluated on a regular basis by management and is based on management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective, as it requires estimates that are susceptible to significant revision as more information becomes available. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the Company’s allowance for loan losses. Such agencies may require the Company to recognize additional allowance based on their judgment about information available to them at the time of their examination. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as impaired. Impaired loans, as defined, are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. The general component relates to non-impaired loans and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. The Company considers a loan impaired when it is probable that all amounts of principal and interest due, according to the contractual terms of the loan agreement, will not be collected. Interest income is recognized on impaired loans in the same manner as non-accrual loans. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. The method for calculating the allowance for unfunded loan commitments is based on an allowance percentage which is less than other outstanding loan types because they are at a lower risk level. This allowance percentage is evaluated by management periodically and is applied to the total undisbursed loan commitment balance to calculate the allowance for off-balance-sheet commitments. The Company considers a loan to be a troubled debt restructure (“TDR”) when the Company has granted a concession and the borrower is experiencing financial difficulty. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. A TDR loan is kept on non-accrual status until the borrower has paid for six consecutive months with no payment defaults, at which time the TDR is placed back on accrual status. A TDR loan is impaired and a specific valuation allowance is allocated, if necessary, so that the TDR loan is reported net, at the present value of estimated future cash flows using the TDR loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. Acquired Loans and Leases — Loans and leases acquired through purchase or through a business combination are recorded at their fair value at the acquisition date. Credit discounts, which reflect estimates of credit losses, expected to be incurred over the life of the loan, are included in the determination of fair value; therefore, an allowance for loan and lease losses is not recorded at the acquisition date. Acquired loans are evaluated upon acquisition for evidence of deterioration in credit quality since their origination to determine if it is probable the Company will be unable to collect all contractually required payments. These loans are classified as Purchased Credit Impaired (“PCI”) loans, while all other acquired loans are classified as non-PCI loans. The Company has elected to account for PCI loans at the individual loan level. The Company estimates the amount and timing of expected cash flows for each loan. The expected cash flow in excess of the loan's carrying value, is referred to as the accretable yield, and is recorded as interest income over the remaining expected life of the loan. The excess of the loan's contractual principal and interest over expected cash flows is referred to as the non-accretable difference, and is representative of contractual amounts the Company does not expect to collect. The non-accretable difference is not recorded in the Company's consolidated financial statements. Quarterly, management performs an evaluation of expected future cash flows for PCI loans. If current expectations of future cash flows are less than management's previous expectations, other than due to decreases in interest rates and prepayment assumptions, an allowance for loan and leases losses is recorded with a charge to provision for loan and lease losses. If there has been a probable and significant increase in expected future cash flows over that which was previously expected, the Company first reduces any previously established allowance for loan and lease losses, and then records an adjustment to interest income through a prospective increase in the accretable yield. For acquired loans not considered credit impaired (“non-PCI”), we recognize the entire fair value discount accretion to interest income, based on contractual cash flows using an effective interest rate method for term loans, and on a straight line basis for revolving lines. When a non-PCI loan is placed on non-accrual status subsequent to acquisition, accretion stops until the loan is returned to accrual status. The level of accretion on non-PCI loans varies from period to period due to maturities and early pay-offs of these loans during the reporting periods. Subsequent to acquisition, if the probable and estimable losses for non-PCI loans exceed the amount of the remaining unaccreted discount, the excess is established as an allowance for loan losses. All acquired loans were acquired in acquisitions and do not represent loans purchased from third parties. Premises and equipment — Building (in years) 31.5 Equipment (in years) 3 – 12 Furniture and fixtures (in years) 3 – 7 Leasehold improvements (in years) 5 – 15 Automobiles (in years) 3 – 5 Leasehold improvements are amortized over the lesser of the useful life of the asset or the remaining term of the lease. The straight-line method of depreciation is followed for all assets for financial reporting purposes, but accelerated methods are used for tax purposes. Deferred income taxes have been provided for the resulting temporary differences. Income taxes — The Company files income tax returns in the U.S. federal jurisdiction, and the state of California. With few exceptions, the Company is no longer subject to U.S. federal or state/local income tax examinations by tax authorities for years before 2011. Transfers of financial assets — Advertising costs — Comprehensive income — Investment in limited partnership Federal Reserve Bank Stock Federal Reserve Bank stock represents the Company’s investment in the stock of the Federal Reserve Bank (“FRB”) and is carried at par value, which reasonably approximates its fair value. While technically these are considered equity securities, there is no market for the FRB stock. Therefore, the shares are considered as restricted investment securities. Management periodically evaluates FRB stock for other-than-temporary impairment. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FRB as compared to the capital stock amount for the FRB and the length of time this situation has persisted, (2) commitments by the FRB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FRB, (3) the impact of legislative and regulatory changes on institutions and, accordingly, the customer base of the FRB, and (4) the liquidity position of the FRB. This investment is reflected as a component of interest receivable and other assets on the consolidated balance sheets. Federal Home Loan Bank Stock Federal Home Loan Bank stock represents the Company’s investment in the stock of the Federal Home Loan Bank of San Francisco (“FHLB”) and is carried at par value, which reasonably approximates its fair value. While technically these are considered equity securities, there is no market for the FHLB stock. Therefore, the shares are considered as restricted investment securities. Management periodically evaluates FHLB stock for other-than-temporary impairment. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FHLB as compared to the capital stock amount for the FHLB and the length of time this situation has persisted, (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB, (3) the impact of legislative and regulatory changes on institutions and, accordingly, the customer base of the FHLB, and (4) the liquidity position of the FHLB. This investment is reflected as a component of interest receivable and other assets on the consolidated balance sheets. Earnings per common share (“EPS”) Stock based compensation — The fair value of each option grant is estimated as of the grant date using a binomial option-pricing model for all grants. Expected volatility is based on the historical volatility of the price of the Company’s stock. The Company uses historical data to estimate option exercise and stock option forfeiture rates within the valuation model. The expected term of options granted for the binomial model is derived from applying a historical suboptimal exercise factor to the contractual term of the grant. For binomial pricing, the risk-free rate for periods is equal to the U.S. Treasury yield at the time of grant and commensurate with the contractual term of the grant. There were no stock options granted in 2015 or 2014. Fair values of financial instruments — Fair value measurements — The Company has established and documented a process for determining fair value. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when developing fair value measurements. Whenever there is no readily available market data, Management uses its best estimate and assumptions in determining fair value, but these estimates involve inherent uncertainties and the application of Management's judgment. As a result, if other assumptions had been used, our recorded earnings or disclosures could have been materially different from those reflected in these financial consolidated statements. Reclassifications B usiness combinations and related m atters — Goodwill and o ther i ntangible a ssets — Intangible assets are comprised of goodwill and core deposit intangibles acquired in the Mother Lode Bank Acquisition. Intangible assets with definite useful lives are amortized over their respective estimated useful lives. If an event occurs that indicates the carrying amount of an intangible asset may not be recoverable, management reviews the asset for impairment. Any goodwill and any intangible asset acquired in a purchase business combination determined to have an indefinite useful life is not amortized, but is evaluated for impairment, at a minimum, on an annual basis. The Company applies a qualitative analysis of conditions in order to determine if it is more likely than not that the carrying value is impaired. In the event that the qualitative analysis suggests that the carrying value of goodwill may be impaired, the Company, with the assistance of an independent third party valuation firm, uses several quantitative valuation methodologies in evaluating goodwill for impairment including a discounted cash flow approach that includes assumptions made concerning the future earnings potential of the organization, and a market-based approach that looks at values for organizations of comparable size, structure and business model. The current year's review of qualitative factors did not indicate that impairment has occurred, as such no quantitative analysis was performed at December 31, 2015. Recently Issued Accounting Standards — In January 2014, the FASB issued ASU No. 2014 – 01, Investments – Equity Method and Joint Ventures (Topic 323), Accounting for Investments in Qualified Affordable Housing Projects. This Update provides guidance on accounting for investments by a reporting entity in flow-through limited liability entities that manage or invest in affordable housing projects that qualify for the low-income housing tax credit. The amendments in this Update permit reporting entities to make an accounting policy election to account for their investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense (benefit). The amendments in this Update are effective for public business entities for annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. The adoption of ASU No. 2014-01 did not have a material impact on the Company's consolidated financial statements. In January 2014, the FASB issued ASU No. 2014 – 04, Receivables – Troubled Debt Restructurings by Creditors. This ASU provides clarification that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, the amendments require interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. The adoption of ASU No. 2014-04 did not have a material impact on the Company's consolidated financial statements. In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-14 Receivables – Troubled Debt Restructurings by Creditors (Subtopic 310-40), Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure In September, 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement Period Adjustments (Topic 805). This ASU eliminates the requirement to restate prior period financial statements for measurement period adjustments to assets acquired and liabilities assumed in a business combination. The new guidance under this update requires the cumulative impact of measurement period adjustments be recognized in the period the adjustment is determined. This update does not change what constitutes a measurement period adjustment, nor does it change the length of the measurement period. The new standard is effective for interim annual periods beginning after December 15, 2015 and should be applied prospectively to measurement period adjustments that occur after the effective date. The adoption of this update is not expected to have a material impact on the Company’s consolidated financial statements. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments in this ASU make improvements to GAAP related to financial instruments that include the following as applicable to us. ● Equity investments, except for those accounted for under the equity method of accounting or those that result in consolidation of the investee, are required to be measured at fair value with changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. ● Simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment - if impairment exists, this requires measuring the investment at fair value. ● Eliminates the requirement for public companies to disclose the method(s) and significant assumptions used to estimate the fair value that is currently required to be disclosed for financial instruments measured at amortized cost on the balance sheet. ● Public companies will be required to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes. ● Requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements. ● The reporting entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity's other deferred tax assets. ASU 2016-01 is effective for public business entities for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. This ASU will impact our financial statement disclosures, however, we do not expect this ASU to have a material impact on our financial condition or results of operations. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This ASU was issued to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities, including leases classified as operating leases under previous GAAP, on the balance sheet and requiring additional disclosures of key information about leasing arrangements. ASU 2016-02 is effective for annual periods, including interim periods within those annual periods beginning after December 15, 2018 and requires a modified retrospective approach to adoption. Early application of the amendments is permitted. We are currently evaluating the provisions of this ASU and will be monitoring developments and additional guidance to determine the potential outcome the amendments will have on our financial condition and results of operations.

Note 2 - Business Combination

Note 2 - Business Combination	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 2 – BUSINESS COMBINATION On December 23, 2015, in effort to expand our market presence and enhance shareholder value, the Company acquired 100% of the outstanding common shares of Mother Lode Bank ("MLB") and all unexercised options to purchase MLB common stock were cancelled, in exchange for $7,336,000 in cash (the "MLB Acquisition"). In conjunction with the MLB Acquisition, MLB was merged with and into Oak Valley Community Bank. On January 29, 2016, the two acquired MLB branches in Sonora were closed after management determined that our two existing branches in Sonora would be able to support our new customers. The assets acquired and liabilities assumed, both tangible and intangible, were recorded at their fair values as of the acquisition date in accordance with ASC 805, Business Combinations. The following table reflects the estimated fair values of the assets acquired and liabilities assumed related to the MLB Acquisition: (Dollars in thousands) Acquisition Date Assets: Cash and cash equivalents $ 30,804 Loans 42,831 Core deposit intangible 1,031 Deferred tax asset 2,651 Goodwill 662 Other assets 738 Total assets acquired $ 78,717 Liabilities: Deposits: Non-interest bearing $ 36,177 Interest bearing Transaction accounts 6,112 Savings accounts 15,727 Money market accounts 7,602 Other time accounts 5,507 Total deposits 71,125 Other liabilites 256 Total liabilities assumed $ 71,381 Merger consideration $ 7,336 The following table presents the net assets acquired from MLB and the estimated fair value adjustments: (Dollars in thousands) Acquisition Date Book value of net assets acquired from Mother Lode Bank $ 4,884 Fair value adjustments: Loans (2,960 ) Reversal of Allowance for Loan Loss 1,279 Core deposit intangible asset 1,031 Other assets & liabilities, net (210 ) Total purchase accounting adjustments $ (860 ) Deferred tax asset (tax effect of purchase accounting adjustments at 41.15%) 354 DTA Carryforward 2,296 Fair value of net assets acquired from Mother Lode Bank $ 6,674 Merger consideration 7,336 Less: fair value of net assets acquired (6,674 ) Goodwill $ 662 As a result of the MLB Acquisition, we recorded $662,000 in goodwill, which represents the excess of the total purchase price paid over the fair value of the assets acquired, net of the fair values of liabilities assumed. Goodwill mainly reflects expected value created through the combined operations of MLB and the Company. At December 31, 2015, we determined that the fair value of our traditional community banking activities (provided through our branch network) exceeded the carrying amount. Therefore, no impairment on goodwill has been recorded. The goodwill is not deductible for tax purposes. The following is a description of the methods used to determine the fair values of significant assets and liabilities at acquisition date presented above. Loans As discussed in Note 1, the fair values for acquired loans were developed based upon the present values of the expected cash flows utilizing market-derived discount rates. Expected cash flows for each acquired loan were projected based on contractual cash flows adjusted for expected prepayment, expected default (i.e. probability of default and loss severity), and principal recovery. Prepayment rates were applied to the principal outstanding based on the type of loan, where appropriate. Prepayments were based on a constant prepayment rate (“CPR”) applied across the life of a loan. The annual CPRs were between 0% and 5%, depending on the characteristics of the loan pool (e.g. construction, commercial real estate, etc.). Non-credit-impaired loans with similar characteristics were grouped together and were treated in the aggregate when applying the discount rate on the expected cash flows. Aggregation factors considered included the type of loan and related collateral, risk classification, fixed or variable interest rate, term of loan and whether or not the loan was amortizing. See Notes 1 and 5 for additional information. Core Deposit Intangible The core deposit intangible represents the estimated future benefits of acquired deposits and is booked separately from the related deposits. The value of the core deposit intangible asset was determined using a discounted cash flow approach to arrive at the cost differential between the core deposits (non-maturity deposits such as transaction, savings and money market accounts) and alternative funding sources. It is calculated as the present value of the difference in cash flows between maintaining the core deposits (interest and net maintenance costs) and the cost of an equal amount of funds with a similar term from an alternative source. The core deposit intangible is amortized on an accelerated basis over an estimated ten-year life, and it is evaluated periodically for impairment. No impairment loss was recognized in 2015. A core deposit intangible asset of $1,031,000 was recorded in conjunction with the Acquisition, which will begin to amortize in 2016. Pro Forma Results of Operations Included in the Company’s consolidated statement of income for the year ended December 31, 2015, was revenue of $64,000 and net income of $37,000 related to normal business operations of MLB. The following table presents unaudited pro forma information as if the MLB Acquisition had occurred on January 1, 2014, which includes the pre-acquisition period for MLB. The unaudited pro forma information includes adjustments for interest income on loans acquired, amortization of intangibles arising from the transaction, interest expense on deposits acquired, operating expenses including salaries, servicing costs on loan and deposit accounts and merger related expenses, and the related income tax effects. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effected on the assumed date. (dollars in thousands, except per share data) For the Years Ended December 31, 2015 ( Unaudited 2014 ( Unaudited Net interest income $ 28,258 $ 28,293 Provision for loan and lease losses (125 ) (1,877 ) Non-interest income 4,434 4,088 Non-interest expense 21,606 23,442 Income before income taxes 11,211 10,816 Income tax expense 3,611 3,814 Net income $ 7,600 $ 7,002 Earnings Per Common Share Basic $ 0.95 $ 0.88 Diluted $ 0.95 $ 0.88 Acquisition-related expenses are recognized as incurred and continue until all systems have been converted and operational functions become fully integrated. We incurred one-time third-party acquisition-related expenses in the consolidated statements of income in 2015 as follows: ( Data processing $ 1,137 Professional services 582 Personnel severance 210 Other 42 $ 1,971

Note 3 - Cash and Due From Bank

Note 3 - Cash and Due From Banks	12 Months Ended
	Dec. 31, 2015
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents Disclosure [Text Block]	NOTE 3 — CASH AND DUE FROM BANKS Cash and due from banks includes balances with the Federal Reserve Bank and other correspondent banks. The Company is required to maintain specified reserves by the Federal Reserve Bank. The average reserve requirements are based on a percentage of the Company’s deposit liabilities. In addition, the Federal Reserve Bank requires the Company to maintain a certain minimum balance at all times. As of December 31, 2015 the Company had a balance of $107,792,000 which exceeds the reserve requirement.

Note 4 - Securities

Note 4 - Securities	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 4 — SECURITIES The amortized cost and estimated fair values of debt securities as of December 31, 2015, are as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agencies $ 31,815 $ 1,142 $ (89 ) $ 32,868 Collateralized mortgage obligations 2,729 17 (27 ) 2,719 Municipalities 66,535 2,248 (197 ) 68,586 SBA pools 811 0 (5 ) 806 Corporate debt 13,497 44 (121 ) 13,420 Asset backed securities 10,321 0 (183 ) 10,138 Mutual fund 3,172 0 (163 ) 3,009 $ 128,880 $ 3,451 $ (785 ) $ 131,546 The following tables detail the gross unrealized losses and fair values aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2015. (dollars in thousands) Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. agencies $ 7,129 $ (30 ) $ 1,800 $ (59 ) $ 8,929 $ (89 ) Collateralized mortgage obligations 0 0 1,266 (27 ) 1,266 (27 ) Municipalities 11,451 (123 ) 3,680 (74 ) 15,131 (197 ) SBA pools 0 0 807 (5 ) 807 (5 ) Corporate debt 9,376 (121 ) 0 0 9,376 (121 ) Asset backed securities 5,351 (78 ) 4,787 (105 ) 10,138 (183 ) Mutual fund 0 0 3,009 (163 ) 3,009 (163 ) Total temporarily impaired securities $ 33,307 $ (352 ) $ 15,349 $ (433 ) $ 48,656 $ (785 ) At December 31, 2015, there was one U.S. agency, one collateralized mortgage obligation, six municipalities, two SBA pools, three asset backed securities, and one mutual fund that comprised the total securities in an unrealized loss position for greater than 12 months and four U.S. agencies, nine municipalities, seven corporate debts, and three asset backed securities that make up the total securities in a loss position for less than 12 months. Management periodically evaluates each available-for-sale investment security in an unrealized loss position to determine if the impairment is temporary or other than temporary. This evaluation encompasses various factors including, the nature of the investment, the cause of the impairment, the severity and duration of the impairment, credit ratings and other credit related factors such as third party guarantees and volatility of the security’s fair value. Management has determined that no investment security is other than temporarily impaired. The unrealized losses are due primarily to interest rate changes and the Company does not intend to sell the securities and it is not likely that we will be required to sell the securities before the earlier of the forecasted recovery or the maturity of the underlying investment security. The amortized cost and estimated fair value of debt securities at December 31, 2015, by contractual maturity or call date, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. (dollars in thousands) Amortized Cost Cost Fair Value Available-for-sale securities: Due in one year or less $ 9,523 $ 9,863 Due after one year through five years 40,153 41,491 Due after five years through ten years 48,379 48,847 Due after ten years 30,825 31,345 $ 128,880 $ 131,546 The amortized cost and estimated fair values of debt securities as of December 31, 2014, are as follows: (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agencies $ 40,316 $ 1,760 $ (146 ) $ 41,930 Collateralized mortgage obligations 6,927 184 (39 ) 7,072 Municipalities 49,396 1,713 (212 ) 50,897 SBA pools 895 0 (3 ) 892 Corporate debt 6,726 95 (17 ) 6,804 Asset backed securities 10,766 50 (106 ) 10,710 Mutual fund 3,077 0 (105 ) 2,972 $ 118,103 $ 3,802 $ (628 ) $ 121,277 The following tables detail the gross unrealized losses and fair values aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2014. (dollars in thousands) Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. agencies $ 0 $ 0 $ 8,446 $ (146 ) $ 8,446 $ (146 ) Collateralized mortgage obligations 0 0 1,445 (39 ) 1,445 (39 ) Municipalities 3,530 (22 ) 12,791 (190 ) 16,321 (212 ) SBA pools 0 0 892 (3 ) 892 (3 ) Corporate debt 1,983 (17 ) 0 0 1,983 (17 ) Asset backed securities 3,798 (79 ) 971 (27 ) 4,769 (106 ) Mutual fund 0 0 2,972 (105 ) 2,972 (105 ) Total temporarily impaired securities $ 9,311 $ (118 ) $ 27,517 $ (510 ) $ 36,828 $ (628 ) The Company recognized gross realized gains of $238,000 and $209,000 during 2015 and 2014, respectively, on certain available-for-sale securities that were called or sold. The gains in 2015 reflected in the condensed consolidated statements of income are net of a $32,000 gross realized loss related to one available-for-sale security sold during the first quarter of 2015, compared to no sales of securities during 2014. There were no losses on called available-for-sale securities realized during 2015 and 2014. Securities carried at $65,902,000 and $60,474,000 at December 31, 2015 and 2014, respectively, were pledged to secure deposits of public funds.

Note 5 - Loans

Note 5 - Loans	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 5 — LOANS The Company’s customers are primarily located in Stanislaus, San Joaquin, Tuolumne, Inyo, and Mono Counties. As of December 31, 2015, approximately 78% of the Company’s loans are commercial real estate loans which includes construction loans. Approximately 12% of the Company’s loans are for general commercial uses including professional, retail, and small business. Additionally, 6% of the Company’s loans are for residential real estate and other consumer loans. The remaining 4% are agriculture loans. Loan totals were as follows: DECEMBER 31, (in thousands) 2015 2014 Commercial real estate: Commercial real estate- construction $ 19,363 $ 9,181 Commercial real estate- mortgages 363,644 315,506 Land 10,239 10,620 Farmland 29,801 23,091 Commercial and industrial 63,776 54,051 Consumer 774 805 Consumer residential 32,588 25,464 Agriculture 20,847 15,753 Total loans 541,032 454,471 Less: Net deferred loan fees/costs and fair value discount on acquired loans (3,282 ) (445 ) Allowance for loan losses (7,356 ) (7,534 ) Net loans $ 530,394 $ 446,492 Loan Origination/Risk Management. The Company has certain lending policies and procedures in place that are designed to maximize loan income within an acceptable level of risk. Management reviews and approves these policies and procedures on a regular basis. A reporting system supplements the review process by providing management with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and non-performing and potential problem loans. Diversification in the loan portfolio is a means of managing risk associated with fluctuations in economic conditions. Commercial and industrial loans are underwritten after evaluating and understanding the borrower’s ability to operate profitably and prudently expand its business. Underwriting standards are designed to promote relationship banking rather than transactional banking. Once it is determined that the borrower’s management possesses sound ethics and solid business acumen, the Company’s management examines current and projected cash flows to determine the ability of the borrower to repay their obligations as agreed. Commercial and industrial loans are primarily made based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. Most commercial and industrial loans are secured by the assets being financed or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee; however, some short-term loans may be made on an unsecured basis. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Commercial real estate loans are subject to underwriting standards and processes similar to commercial and industrial loans, in addition to those of real estate loans. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The properties securing the Company’s commercial real estate portfolio are diverse in terms of type and geographic location. This diversity helps reduce the Company’s exposure to adverse economic events that affect any single market or industry. Management monitors and evaluates commercial real estate loans based on collateral, geography and risk grade criteria. As a general rule, the Company avoids financing single-purpose projects unless other underwriting factors are present to help mitigate risk. The Company also utilizes third-party experts to provide insight and guidance about economic conditions and trends affecting market areas it serves. In addition, management tracks the level of owner-occupied commercial real estate loans versus non-owner occupied loans. At December 31, 2015, approximately 44.3% of the outstanding principal balance of the Company’s commercial real estate loans were secured by owner-occupied properties. With respect to loans to developers and builders that are secured by non-owner occupied properties that the Company may originate from time to time, the Company generally requires the borrower to have had an existing relationship with the Company and have a proven record of success. Construction loans are underwritten utilizing feasibility studies, independent appraisal reviews, sensitivity analysis of absorption and lease rates and financial analysis of the developers and property owners. Construction loans are generally based upon estimates of costs and value associated with the complete project. These estimates may be inaccurate. Construction loans often involve the disbursement of substantial funds with repayment substantially dependent on the success of the ultimate project. Sources of repayment for these types of loans may be pre-committed permanent loans from approved long-term lenders, sales of developed property or an interim loan commitment from the Company until permanent financing is obtained. These loans are closely monitored by on-site inspections and are considered to have higher risks than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, governmental regulation of real property, general economic conditions and the availability of long-term financing. The Company originates consumer loans utilizing a computer-based credit scoring analysis to supplement the underwriting process. To monitor and manage consumer loan risk, policies and procedures are developed and modified, as needed, jointly by line and staff personnel. This activity, coupled with relatively small loan amounts that are spread across many individual borrowers, minimizes risk. Additionally, trend and outlook reports are reviewed by management on a regular basis. Underwriting standards for home equity loans follow bank policy, which include, but are not limited to, a maximum loan-to-value percentage of 80%, a maximum housing and total debt ratio of 36% and 42%, respectively and other specified credit and documentation requirements. The Company maintains an independent loan review department that reviews and validates the credit risk program on a periodic basis. Results of these reviews are presented to management. The loan review process complements and reinforces the risk identification and assessment decisions made by lenders and credit personnel, as well as the Company’s policies and procedures. Purchased Credit-Impaired ("PCI") Loans . We evaluated loans purchased in the Acquisition in accordance with accounting guidance in ASC 310-30 related to loans acquired with deteriorated credit quality. Acquired loans are considered credit-impaired if there is evidence of significant deterioration of credit quality since origination and it is probable, at the acquisition date, that we will be unable to collect all contractually required payments receivable. Management has determined certain loans purchased in the MLB Acquisition to be PCI loans based on credit indicators such as nonaccrual status, past due status, loan risk grade, loan-to-value ratio, etc. Revolving credit agreements (e.g., home equity lines of credit and revolving commercial loans) are not considered PCI loans as cash flows cannot be reasonably estimated. For acquired loans not considered credit-impaired, the difference between the contractual amounts due (principal amount) and the fair value is accounted for subsequently through accretion. We recognize discount accretion based on the acquired loan’s contractual cash flows using an effective interest rate method. The accretion is recognized through the net interest margin. The following table presents the fair value of purchased credit-impaired and other loans acquired from Mother Lode Bank as of the acquisition date: December 23, 2015 (in thousands) Purchased credit- impaired loans Other purchased loans Total Contractually required payments including interest $ 1,982 $ 44,007 $ 45,989 Less: nonaccretable difference (1,103 ) 0 (1,103 ) Cash flows expected to be collected (undiscounted) 879 44,007 44,886 Accretable yield (14 ) (2,041 ) (2,055 ) Fair value of purchased loans $ 865 $ 41,966 $ 42,831 For the PCI loans, the accretable yield represents the excess of the cash flows expected to be collected at acquisition over the fair value of the loans at the acquisition date, and is accreted into interest income over the estimated remaining life of the purchased credit-impaired loans using the effective yield method, provided that the timing and amount of future cash flows is reasonably estimable. The cash flows expected to be collected are updated each quarter based on current assumptions regarding default rates, loss severities, and other factors that are reflective of current market conditions. Probable decreases in expected cash flows after acquisition result in the recognition of impairment as a specific allowance for loan losses or a charge-off to the allowance. The nonaccretable difference represents the difference between the undiscounted contractual cash flows and the undiscounted expected cash flows, and also reflects the estimated credit losses in the acquired loan portfolio at the acquisition date and can fluctuate due to changes in expected cash flows during the life of the PCI loans. Due to the timing of the Acquisition being near December 31, 2015, the accretable yield at Acquisition approximates the accretable yield at December 31, 2015. Non-Accrual and Past Due Loans . Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are placed on non-accrual status when, in management’s opinion, the borrower may be unable to meet payment obligations as they become due, as well as when required by regulatory provisions. Loans may be placed on non-accrual status regardless of whether or not such loans are considered past due. When interest accrual is discontinued, all unpaid accrued interest is reversed. Interest income is subsequently recognized only to the extent cash payments are received in excess of principal due. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Year-end non-accrual loans, segregated by class of loans, were as follows: YEAR ENDED DECEMBER 31, (in thousands) 2015 2014 Commercial real estate: Commercial real estate- construction $ 0 $ 0 Commercial real estate- mortgages 0 1,296 Land 2,739 2,995 Farmland 51 72 Commercial and industrial 322 337 Consumer 0 0 Consumer residential 0 0 Agriculture 2,704 0 Total non-accrual loans $ 5,816 $ 4,700 (1) Excluded from the above non-accrual loan table are Purchased Credit Impaired loans acquired in the MLB Acquisition. Had non-accrual loans performed in accordance with their original contract terms, the Company would have recognized additional interest income of approximately $376,000 in 2015 and $321,000 in 2014. The following table analyzes past due loans including the non-accrual loans in the above table, segregated by class of loans, as of December 31, 2015 (in thousands): December 31, 2015 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Purchased Credit Impaired Loans Total Greater Than 90 Days Past Due and Still Accruing Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 19,363 $ 0 $ 19,363 $ 0 Commercial R.E. – mortgages 0 0 0 0 363,526 118 363,644 0 Land 0 0 2,261 2,261 7,709 269 10,239 0 Farmland 1,182 0 51 1,233 28,568 0 29,801 0 Commercial and industrial 352 0 312 664 62,634 478 63,776 0 Consumer 0 0 0 0 774 0 774 0 Consumer residential 0 0 0 0 32,588 0 32,588 0 Agriculture 0 2,704 0 2,704 18,143 0 20,847 0 Total $ 1,534 $ 2,704 $ 2,624 $ 6,862 $ 533,305 $ 865 $ 541,032 $ 0 The following table analyzes past due loans including the non-accrual loans in the above table, segregated by class of loans, as of December 31, 2014 (in thousands): December 31, 2014 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Greater Than 90 Days Past Due and Still Accruing Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 9,181 $ 9,181 $ 0 Commercial R.E. - mortgages 35 1,296 0 1,331 314,175 315,506 0 Land 0 0 2,493 2,493 8,127 10,620 0 Farmland 0 0 72 72 23,019 23,091 0 Commercial and industrial 14 0 323 337 53,714 54,051 0 Consumer 0 0 0 0 805 805 0 Consumer residential 0 0 0 0 25,464 25,464 0 Agriculture 0 0 0 0 15,753 15,753 0 Total $ 49 $ 1,296 $ 2,888 $ 4,233 $ 450,238 $ 454,471 $ 0 Impaired Loans . Loans are considered impaired when, based on current information and events, it is probable the Company will be unable to collect all amounts due in accordance with the original contractual terms of the loan agreement, including scheduled principal and interest payments. Impairment is evaluated in total for smaller-balance loans of a similar nature and on an individual loan basis for other loans. If a loan is impaired, a specific valuation allowance is allocated, if necessary, so that the loan is reported net, at the present value of estimated future cash flows using the loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral. Interest payments on impaired loans are typically applied to principal unless collectability of the principal amount is reasonably assured, in which case interest is recognized on a cash basis. Impaired loans, or portions thereof, are charged off when deemed uncollectible. Impaired loans by class as of December 31, 2015 and 2014 are set forth in the following tables. PCI loans are excluded from the 2015 table, as they have not experienced post acquisition declines in cash flows expected to be collected. No interest income was recognized on impaired loans subsequent to their classification as impaired during 2015 and 2014. (in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment December 31, 2015 Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 0 0 Commercial R.E. - mortgages 0 0 0 0 0 301 Land 3,856 0 2,739 2,739 722 2,914 Farmland 63 51 0 51 0 61 Commercial and Industrial 357 322 0 322 0 611 Consumer 0 0 0 0 0 0 Consumer residential 0 0 0 0 0 0 Agriculture 2,704 2,704 0 2,704 0 7 Total $ 6,980 $ 3,077 $ 2,739 $ 5,816 $ 722 3,894 (in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment December 31, 2014 Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial R.E. - mortgages 1,301 0 1,296 1,296 125 554 Land 3,215 0 2,995 2,995 868 3,155 Farmland 80 72 0 72 0 82 Commercial and Industrial 359 337 0 337 0 304 Consumer 0 0 0 0 0 0 Consumer residential 0 0 0 0 0 0 Agriculture 0 0 0 0 0 0 Total $ 4,956 $ 408 $ 4,291 $ 4,700 $ 993 $ 4,096 Troubled Debt Restructurings – In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. At December 31, 2015, there were 5 loans that were considered to be troubled debt restructurings, all of which are considered non-accrual totaling $3,060,000. At December 31, 2014, there were 5 loans that were considered to be troubled debt restructurings, all of which are considered non-accrual totaling $3,331,000. There were no unfunded commitments on TDR loans at December 31, 2015 and 2014 . We have allocated $722,000 and $993,000 of specific reserves to loans whose terms have been modified in troubled debt restructurings as of December 31, 2015 and 2014, respectively. During the year ended December 31, 2015 the terms of two loans were modified as troubled debt restructurings, as compared to four loans during 2014. The modification of the terms of such loans included one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date; or a temporary payment modification in which the payment amount allocated towards principal was reduced. In some cases, a permanent reduction of the accrued interest on the loan was conceded. The following table presents loans by class modified as troubled debt restructurings that occurred during the years ended December 31, 2015 and 2014: (dollars in thousands) For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Commercial real estate: Commercial R.E. - construction 0 $ 0 $ 0 0 $ 0 $ 0 Commercial R.E. - mortgages 0 0 0 0 0 0 Land 1 570 570 3 3,107 3,107 Farmland 0 0 0 0 0 0 Commercial and industrial 1 24 24 1 331 331 Consumer 0 0 0 0 0 0 Consumer residential 0 0 0 0 0 0 Agriculture 0 0 0 0 0 0 Total 2 $ 594 $ 594 4 $ 3,438 $ 3,438 The troubled debt restructurings during the years ended December 31, 2015 and 2014 did not increase the allowance for loan losses as a result of the loan modification and there were no charge offs as a result of the loan modifications. There were no loans modified as troubled debt restructurings during the years ended December 31, 2015 and 2014 that had payment defaults during each respective year. A loan is considered to be in payment default once it is ninety days contractually past due under the modified terms. Quality ratings (Risk Grades) are assigned to all commitments and stand-alone notes. Risk grades define the basic characteristics of commitments or stand-alone note in relation to their risk. All loans are graded using a system that maximizes the loan quality information contained in loan review grades, while ensuring that the system is compatible with the grades used by bank examiners. We grade loans using the following letter system: 1 Exceptional Loan 2 Quality Loan 3A Better Than Acceptable Loan 3B Acceptable Loan 3C Marginally Acceptable Loan 4 (W) Watch Acceptable Loan 5 Other Loans Especially Mentioned 6 Substandard Loan 7 Doubtful Loan 8 Loss 1. Exceptional Loan -A high level of liquidity and whose debt-servicing capacity exceeds expected obligations by a substantial margin. -Where leverage is below average for the industry and earnings are consistent or growing without severe vulnerability to economic cycles. -Also included in this rating (but not mandatory unless one or more of the preceding characteristics are missing) are loans that are fully secured and properly margined by our own time instruments or U.S. blue chip securities. To be properly margined cash collateral must be equal to, or greater than, 110% of the loan amount. 2. Quality Loan -Unquestionable debt-servicing capacity to cover all obligations in the ordinary course of business from well-defined primary and secondary sources. -Consistent strong earnings. -A solid equity base. 3A. Better than Acceptable Loan - In the interest of better delineating the loan portfolio’s true credit risk for reserve allocation, further granularity has been sought by splitting the grade 3 category into three classifications. The distinction between the three are bank-defined guidelines and represent a further refinement of the regulatory definition of a pass, or grade 3 loan. Grade 3A is the stronger third of the pass category, but is not strong enough to be a grade 2 and is characterized by: -Strong earnings with no loss in last three years and ample cash flow to service all debt well above policy guidelines. -Long term experienced management with depth and defined management succession. -The loan has no exceptions to policy. -Loan-to-value on real estate secured transactions is 10% to 20% less than policy guidelines. -Very liquid balance sheet that may have cash available to pay off our loan completely. -Little to no debt on balance sheet. 3B. Acceptable Loan -Are those where the borrower has average financial strengths, a history of profitable operations and experienced management. -Are those where the borrower can be expected to handle normal credit needs in a satisfactory manner. 3C. Marginally Acceptable Requires collateral. A credit facility where the borrower has average financial strengths, but usually lacks reliable secondary sources of repayment other than the subject collateral. Other common characteristics can include some or all of the following: minimal background experience of management, lacking continuity of management, a start-up operation, erratic historical profitability (acceptable reasons-well identified), lack of or marginal sponsorship of guarantor, and government guaranteed loans. 4W Watch Acceptable in a Watch credit is short-term in nature. Loans in this category are usually accounts the Company would want to retain providing a positive turnaround can be expected within a reasonable time frame. Grade 4 loans are considered Pass. 5 Other Loans Especially Mentioned (Special Mention) -The lending officer may be unable to properly supervise the credit because of an inadequate loan or credit agreement. -Questions exist regarding the condition of and/or control over collateral. -Economic or market conditions may unfavorably affect the obligor in the future. -A declining trend in the obligor’s operations or an imbalanced position in the balance sheet exists, but not to the point that repayment is jeopardized. 6 Substandard Loan 7 Doubtful Loan A proper classification of such a credit would show 40 percent substandard, 25 percent doubtful, and 35 percent loss. A credit classified as doubtful should be resolved within a ‘reasonable’ period of time. Reasonable is generally defined as the period between examinations. In other words, a credit classified doubtful at an examination should be cleared up before the next exam. However, there may be situations that warrant continuation of the doubtful classification a while longer. 8. Loss As of December 31, 2015 and 2014, there are no loans that are classified with a risk grade of 8- Loss. The following table presents weighted average risk grades of our loan portfolio. December 31, 2015 December 31, 2014 Weighted Average Risk Grade Weighted Average Risk Grade Commercial real estate: Commercial real estate - construction 3.72 3.00 Commercial real estate - mortgages 3.16 3.15 Land 4.58 4.34 Farmland 3.12 3.01 Commercial and industrial 3.57 3.39 Consumer 1.99 2.11 Consumer residential 3.01 3.02 Agriculture 3.39 3.18 Total gross loans 3.25 3.19 The following table presents risk grade totals by class of loans as of December 31, 2015 and 2014. Risk grades 1 through 4 have been aggregated in the “Pass” line. (in thousands) Commercial R.E. Construction Commercial R.E. Mortgages Land Farmland Commercial and Industrial Consumer Consumer Residential Agriculture Total December 31, 2015 Pass $ 18,312 $ 357,339 $ 6,358 $ 28,568 $ 55,957 $ 745 $ 32,532 $ 18,143 $ 517,954 Special mention - 4,389 110 - 6,153 - - - 10,652 Substandard 1,051 1,916 3,283 1,233 1,416 29 56 2,704 11,688 Doubtful - - 488 - 250 - - - 738 Total loans $ 19,363 $ 363,644 $ 10,239 $ 29,801 $ 63,776 $ 774 $ 32,588 $ 20,847 $ 541,032 December 31, 2014 Pass $ 9,181 $ 310,912 $ 7,625 $ 23,019 $ 48,997 $ 790 $ 25,283 $ 15,753 $ 441,560 Special mention - 2,722 - - 3,438 - - - 6,160 Substandard - 1,872 2,995 72 1,616 15 181 - 6,751 Doubtful - - - - - - - - - Total loans $ 9,181 $ 315,506 $ 10,620 $ 23,091 $ 54,051 $ 805 $ 25,464 $ 15,753 $ 454,471 (1) Included in the table above is Purchased Credit Impaired loans at their fair value of $865,000, which were acquired in the MLB Acquisition. Allowance for Loan Losses. The allowance for loan losses is a reserve established through a provision for loan losses charged to expense, which represents management’s best estimate of probable losses that have been incurred within the existing portfolio of loans. The allowance, in the judgment of management, is necessary to reserve for estimated loan losses and risks inherent in the loan portfolio. The Company’s allowance for loan loss methodology includes allowance allocations calculated in accordance with ASC Topic 310, “Receivables” and allowance allocations calculated in accordance with ASC Topic 450, “Contingencies.” Accordingly, the methodology is based on historical loss experience by type of credit and internal risk grade, specific homogeneous risk pools and specific loss allocations, with adjustments for current events and conditions. The Company’s process for determining the appropriate level of the allowance for loan losses is designed to account for credit deterioration as it occurs. The provision for loan losses reflects loan quality trends, including the levels of and trends related to non-accrual loans, past due loans, potential problem loans, criticized loans and net charge-offs or recoveries, among other factors. The provision for loan losses also reflects the totality of actions taken on all loans for a particular period. In other words, the amount of the provision reflects not only the necessary increases in the allowance for loan losses related to newly identified criticized loans, but it also reflects actions taken related to other loans including, among other things, any necessary increases or decreases in required allowances for specific loans or loan pools. The level of the allowance reflects management’s continuing evaluation of industry concentrations, specific credit risks, loan loss experience, current loan portfolio quality, present economic, political and regulatory conditions and unidentified losses inherent in the current loan portfolio. Portions of the allowance may be allocated for specific credits; however, the entire allowance is available for any credit that, in management’s judgment, should be charged off. While management utilizes its best judgment and information available, the ultimate adequacy of the allowance is dependent upon a variety of factors beyond the Company’s control, including, among other things, the performance of the Company’s loan portfolio, the economy, changes in interest rates and the view of the regulatory authorities toward loan classifications. The Company’s allowance for loan losses consists of three elements: (i) specific valuation allowances determined in accordance with ASC Topic 310 based on probable losses on specific loans; (ii) historical valuation allowances determined in accordance with ASC Topic 450 based on historical loan loss experience for similar loans with similar characteristics and trends, adjusted, as necessary, to reflect the impact of current conditions; and (iii) general valuation allowances determined in accordance with ASC Topic 450 based on general economic conditions and other qualitative risk factors both internal and external to the Company. The allowances established for probable losses on specific loans are based on a regular analysis and evaluation of problem loans. Loans are classified based on an internal credit risk grading process that evaluates, among other things: (i) the obligor’s ability to repay; (ii) the underlying collateral, if any; and (iii) the economic environment and industry in which the borrower operates. This analysis is performed at the relationship manager level for all commercial loans. When a loan has a calculated grade of 5 or higher, a special assets officer analyzes the loan to determine whether the loan is impaired and, if impaired, the need to specifically allocate a portion of the allowance for loan losses to the loan. Specific valuation allowances are determined by analyzing the borrower’s ability to repay amounts owed, collateral deficiencies, the relative risk grade of the loan and economic conditions affecting the borrower’s industry, among other things. Historical valuation allowances are calculated based on the historical loss experience of specific types of loans and the internal risk grade of such loans at the time they were charged-off. The Company calculates historical loss ratios for pools of similar loans with similar characteristics based on the proportion of actual charge-offs experienced to the total population of loans in the pool. The historical loss ratios are periodically updated based on actual charge-off experience. A historical valuation allowance is established for each pool of similar loans based upon the product of the historical loss ratio and the total dollar amount of the loans in the pool. The Company’s pools of similar loans include similarly risk-graded groups of commercial and industrial loans, commercial real estate loans, consumer real estate loans and consumer and other loans. General valuation allowances are based on general economic conditions and other qualitative risk factors both internal and external to the Company. In general, such valuation allowances are determined by evaluating, among other things: (i) the experience, ability and effectiveness of the Company’s lending management and staff; (ii) the effectiveness of the Company’s loan policies, procedures and internal controls; (iii) changes in asset quality; (iv) changes in loan portfolio volume; (v) the composition and concentrations of credit; (vi) the impact of competition on loan structuring and pricing; (vii) the effectiveness of the internal loan review function; (viii) the impact of environmental risks on portfolio risks; and (ix) the impact of rising interest rates on portfolio risk. Management evaluates the degree of risk that each one of these components has on the quality of the loan portfolio on a quarterly basis. Each component is determined to have either a high, moderate or low degree of risk. The results are then input into a “general allocation matrix” to determine an appropriate general valuation allowance. Included in the general valuation allowances are allocations for groups of similar loans with risk characteristics that exceed certain concentration limits established by management. Concentration risk limits have been established, among other things, for certain industry concentrations, large balance and highly leveraged credit relationships that exceed specified risk grades, and loans originated with policy exceptions that exceed specified risk grades. Loans identified as losses by management, internal loan review and/or bank examiners are charged-off. Furthermore, consumer loan accounts are charged-off automatically based on regulatory requirements. The following table details activity in the allowance for loan losses by portfolio segment for the years ended December 31, 2015 and 2014. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Allowance for Loan Losses For the Year Ended December 31, 2015 and 2014 (in thousands) Commercial Commercial Consumer Year Ended December 31, 2015 Real Estate Industrial Consumer Residential Agriculture Unallocated Total Beginning balance $ 5,963 $ 720 $ 42 $ 388 $ 286 $ 135 $ 7,534 Charge-offs 0 (32 ) (30 ) 0 0 0 (62 ) Recoveries 5 0 4 0 0 0 9 (Reversal of) provision for loan losses (48 ) (61 ) 22 38 23 (99 ) (125 ) Ending balance $ 5,920 $ 627 $ 38 $ 426 $ 309 $ 36 $ 7,356 Year Ended December 31, 2014 Beginning balance $ 6,247 $ 663 $ 47 $ 440 $ 217 $ 45 $ 7,659 Charge-offs (103 ) 0 (40 ) 0 0 0 (143 ) Recoveries 1,882 0 2 11 0 0 1,895 (Reversal of) provision for loan losses (2,063 ) 57 33 (63 ) 69 90 (1,877 ) Ending balance $ 5,963 $ 720 $ 42 $ 388 $ 286 $ 135 $ 7,534 The following table details the allowance for loan losses and ending gross loan balances as of December 31, 2015 and 2014, summarized by collective and individual evaluation methods of impairment. (in th

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 6 — PREMISES AND EQUIPMENT Major classifications of premises and equipment are summarized as follows: ( DECEMBER 31, 2015 2014 Land $ 4,755 $ 4,755 Building 8,939 8,667 Leasehold improvements 4,135 3,672 Furniture, fixtures, and equipment 7,132 6,479 24,961 23,573 Less accumulated depreciation and amortization (10,684 ) (9,507 ) $ 14,277 $ 14,066 Depreciation expense was $1,207,000 and $1,174,000 and for the years ended December 31, 2015 and 2014, respectively.

Note 7 - Interest Receivable an

Note 7 - Interest Receivable and Other Assets	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Other Current Assets [Text Block]	NOTE 7 — INTEREST RECEIVABLE AND OTHER ASSETS Other assets are summarized as follows: ( DECEMBER 31, 2015 2014 Interest income receivable on loans $ 1,495 $ 1,271 Interest income receivable on investments 925 753 Net deferred tax asset 5,439 2,614 Federal Reserve Bank stock 758 758 Federal Home Loan Bank stock 2,958 2,517 Cash surrender value of life insurance 13,747 13,545 Investment in limited partnership 388 455 Goodwill 662 0 Core deposit intangible 1,031 0 Prepaid expenses and other 749 2,016 $ 28,152 $ 22,658

Note 8 - Deposits

Note 8 - Deposits	12 Months Ended
	Dec. 31, 2015
Note 8 - Deposits [Line Items]
Deposit Liabilities Disclosures [Text Block]	NOTE 8 — DEPOSITS Deposit totals were as follows: DECEMBER 31, ( 2015 2014 Demand $ 279,367 $ 225,957 NOW accounts 130,674 108,374 Money market deposit accounts 282,449 247,442 Savings 71,627 39,412 Time, $250,000 and under 35,482 38,247 Time, over $250,000 15,092 10,149 Total deposits $ 814,691 $ 669,581 Certificates of deposit issued and their remaining maturities at December 31, 2015, are as follows (in thousands): Year ending December 31, 2016 $ 38,295 2017 10,263 2018 1,793 2019 223 $ 50,574
Interest Expense [Member]
Note 8 - Deposits [Line Items]
Deposit Liabilities Disclosures [Text Block]	NOTE 10 — INTEREST ON DEPOSITS Interest on deposits was comprised of the following: YEARS ENDED DECEMBER 31, (in thousands) 2015 2014 Savings and other deposits $ 423 $ 396 Time deposits over $250,000 26 32 Other time deposits 166 219 $ 615 $ 647

Note 9 - FHLB Advances

Note 9 - FHLB Advances	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 9 — FHLB ADVANCES At December 31, 2015, the Company had no outstanding advances from the Federal Home Loan Bank (“FHLB”). Unused and available advances totaled $198,415,000 at December 31, 2015. Loans carried at $541,032,000 as of December 31, 2015, were pledged as collateral on advances from the Federal Home Loan Bank. At December 31, 2014, the Company had no outstanding advances from the Federal Home Loan Bank (“FHLB”). Unused and available advances totaled $176,689,000 at December 31, 2014. Loans carried at $454,471,000 as of December 31, 2014, were pledged as collateral on advances from the Federal Home Loan Bank.

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 11 — INCOME TAXES The provision for income taxes consists of the following: (in thousands) YEARS ENDED DECEMBER 31, 2015 2014 Current Federal $ 1,498 $ 2,757 State 521 1,004 2,019 3,761 Deferred Federal 64 (185 ) State (29 ) (2 ) 35 (187 ) $ 2,054 $ 3,574 The components of the Company’s deferred tax assets and liabilities (included in accrued interest and other assets on the consolidated balance sheets, is shown below: (in thousands) DECEMBER 31, 2015 2014 Deferred tax assets: Allowance for loan losses $ 3,033 $ 3,100 Fair value discount on acquired loans 1,218 0 Acquired net operating loss 1,587 0 Restricted stock expense 50 38 Accrued vacation 72 53 Accrued salary continuation liability 1,004 914 Deferred compensation 110 109 Nonaccrual loans 213 140 Reserve for undisbursed commitments 92 90 OREO expenses 492 254 Investment in limited partnership 0 (1 ) State income tax 245 353 Holding company organization fees 30 34 8,146 5,084 Deferred tax liabilities: Prepaid expenses (98 ) (73 ) FHLB dividends (220 ) (220 ) Accumulated depreciation (505 ) (609 ) Deferred loan costs (361 ) (259 ) Accrued bonus (2 ) (3 ) Core deposit intangible (424 ) 0 Unrealized gain on securities available for sale (1,097 ) (1,306 ) (2,707 ) (2,470 ) Net deferred income tax asset $ 5,439 $ 2,614 As a result of the recent acquisition of MLB, the Company has included in its deferred tax asset usable net operating loss carryforwards in the federal and California jurisdictions of $3.8 million, which begin to expire in 2025 and 2028, respectively. The amount of carryforwards that may be utilized in each jurisdiction annually is limited to $191,000 per year under Sections 382 of the Internal Revenue Code due to the change in control. As the result of limitations under Section 382, $2.4 million and $1.9 MM of the Company’s federal and California net operating losses are expected to expire unused and have been excluded from the deferred tax asset. Management has assessed the realizability of deferred tax assets and believes it is more likely than not that all deferred tax assets will be realized in the normal course of operations. Accordingly, these assets have not been reduced by a valuation allowance. The Company periodically reviews its income tax positions based on tax laws and regulations and financial reporting considerations, and records adjustments as appropriate. This review takes into consideration the status of current taxing authorities’ examinations of the Company’s tax returns, recent positions taken by the taxing authorities on similar transactions, if any, and the overall tax environment. During 2015, the Company settled the exams for the tax years of 2010, 2011, 2012 and 2013 with the California Franchise Tax Board (“FTB”) by submitting a payment of $332,000. The net impact of this payment after the federal deduction was $219,000 and therefore resulted in a reversal of $83,000 to tax expense to clear the unrecognized tax benefit liability account of $302,000 as described below. The Company had no liabilities for unrecognized tax benefits as of December 31, 2015. As of December 31, 2014, the Company had a liability for unrecognized tax benefits of $302,000 associated with the FTB potential exam of our 2010, 2011, 2012 and 2013 tax returns, approximately $51,000 of which relates to interest. The Company believes the $302,000 accrued liability is an adequate reserve for the potential of an exam for the 2010, 2011, 2012 and 2013 tax returns. There were no unrecognized tax benefit during 2014, as the entire $302,000 liability relates to prior years. Detailed below is a reconciliation of the Company’s unrecognized tax benefits, gross of any related tax benefits, for the year ended December 31, 2015 and 2014: Years Ended December 31, 2015 2014 Beginning balance $ 302 $ 302 Payments to FTB to settle tax exams, net of federal deduction (219 ) 0 Reversal of unrecognized tax benefits to income tax expense (83 ) 0 Ending balance $ 0 $ 302 The effective tax rate for 2015 and 2014 differs from the current Federal statutory income tax rate as follows: YEARS ENDED DECEMBER 31, 2015 2014 Federal statutory income tax rate 34.0 % 34.0 % State taxes, net of federal tax benefit 7.2 % 7.2 % Tax exempt interest on municipal securities and loans -8.7 % -4.7 % Tax exempt earnings on bank owned life insurance -2.5 % -1.7 % Reversal of reserve for tax exams -1.2 % 0.0 % Low income housing tax credit -0.9 % -0.6 % California enterprise zone tax credits and deductions -0.5 % -0.4 % Non-deductible merger expenses 2.4 % 0.0 % Other -0.2 % 0.2 % Effective tax rate 29.5 % 33.4 % Oak Valley Bancorp files a consolidated return in the U.S. Federal tax jurisdiction and a combined report in the State of California tax jurisdiction. None of the entities are subject to examination by taxing authorities for years before 2012 for U.S. Federal or for years before 2011 for California.

Note 12 - Stock Option Plan

Note 12 - Stock Option Plan	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 12 — STOCK OPTION PLAN The Company currently has two equity based incentive plans, the Oak Valley Community Bank 1998 Restated Stock Option Plan and the Oak Valley Bancorp 2008 Stock Plan. The 2008 Stock Plan provides for awards in the form of incentive stocks, non-statutory stock options, stock appreciation rights and restrictive stocks. Under the 2008 Plan, the Company is authorized to issue 1,500,000 shares of its common stock to key employees and directors as incentive and non-qualified stock options, respectively, at a price equal to the fair value on the date of grant. The Plan provides that the options are exercisable in equal increments over a five-year period from the date of grant or over any other schedule approved by the Board of Directors. All incentive stock options expire no later than ten years from the date of grant. Future grants are not permitted under the 1998 Stock Plan and will all be issued from the 2008 Stock Plan. A summary of the status of the Company’s stock option plan and changes during the year are presented below. DECEMBER 31, 2015 Shares Weighted- Average Exercise Price Outstanding at beginning of year 67,500 $ 12.57 Granted 0 $ 0.00 Exercised 0 $ 0.00 Forfeited (34,500 ) $ 12.98 Outstanding at end of year 33,000 $ 12.13 A summary of the status of the Company’s restricted stock and changes during the year are presented below. DECEMBER 31, 2015 Shares Weighted- Average Grant Date Fair Value Unvested at beginning of year 114,747 $ 7.36 Granted 6,000 $ 9.64 Vested (36,536 ) $ 7.18 Cancelled (2,700 ) $ 8.05 Unvested at end of year 81,511 $ 7.59 (dollars in thousands) December 31, 2015 2014 Weighted-average fair value of options granted during the year N/A N/A Intrinsic value of options exercised N/A $ 239 Options outstanding and exerciseable at year end: 33,000 67,500 Weighted average exercise price $ 12.13 $ 12.57 Intrinsic value $ 19 $ 17 Weighted average remaining contractual life (in years) 1.13 1.16 There were no tax benefits recorded in the consolidated statements of income during 2015 and 2014 related to the vesting of non-qualified stock options. As of December 31, 2015, there was no unrecognized compensation cost related to non-vested stock options. For the year ended December 31, 2015, there were no exercises of stock options and therefore no income tax benefits related to disqualifying dispositions. All outstanding stock options became fully vested during 2014 and therefore there was no recognition of stock option compensation expense in the consolidated statements of income in 2015. The Company granted 6,000 shares of restricted stock in 2015 with a weighted average fair value of $9.64 per share. For the year ended December 31, 2015, total compensation expense recorded in the consolidated statements of income related to restricted stock awards was $261,000, with an offsetting tax benefit of $107,000, as this expense is deductible for income tax purposes. The Company recorded an additional tax benefit of $46,000 to paid-in capital to recognize the full tax deduction of the vested restricted stock, which is equal to the fair value on the vesting date, as the tax benefit recognized in the consolidated statements of income is based on the grant date fair value. As of December 31, 2015, there was $412,000 of total unrecognized compensation cost related to restricted stock awards which is expected to be recognized over a weighted-average period of 2.24 years. During 2015, shares of restricted stock awards totaling 36,536 with a fair value of $345,000 were vested and became unrestricted. For the year ended December 31, 2014, the Company received proceeds of approximately $924,000 from the exercise of stock options and received income tax benefits of approximately $88,000 related to disqualifying dispositions in the exercise of incentive stock options. During 2014, the Company recorded $1,000 in the consolidated statements of income related to stock option compensation expense. The Company granted 24,500 shares of restricted stock in 2014 with a weighted average fair value of $9.44 per share. For the year ended December 31, 2014, total compensation expense recorded in the consolidated statements of income related to restricted stock awards was $271,000, with an offsetting tax benefit of $111,000, as this expense is deductible for income tax purposes. The Company recorded an additional tax benefit of $30,000 to paid-in capital to recognize the full tax deduction of the vested restricted stock, which is equal to the fair value on the vesting date, as the tax benefit recognized in the consolidated statements of income is based on the grant date fair value. As of December 31, 2014, there was $636,000 of total unrecognized compensation cost related to restricted stock awards which is expected to be recognized over a weighted-average period of 2.81 years. During 2014, shares of restricted stock awards totaling 34,236 with a fair value of $306,000 were vested and became unrestricted.

Note 13 - Earnings Per Share

Note 13 - Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 13 — EARNINGS PER SHARE Earnings per share (“EPS”) are based upon the weighted average number of common shares outstanding during each year. The following table shows: (1) weighted average basic shares, (2) effect of dilutive securities related to stock options and non-vested restricted stock, and (3) weighted average diluted shares. Net income is calculated as net income reduced by dividends accumulated on preferred stock. Basic EPS are calculated by dividing net income by the weighted average number of common shares outstanding during each period, excluding unvested restricted stock awards. Diluted EPS are calculated using the weighted average diluted shares. The total dilutive shares included in annual diluted EPS is a year-to-date weighted average of the total dilutive shares included in each quarterly diluted EPS computation under the treasury stock method. We have two forms of outstanding common stock: common stock and unvested restricted stock awards. Holders of restricted stock awards receive non-forfeitable dividends at the same rate as common stockholders and they both share equally in undistributed earnings. Therefore, under the two class method the difference in EPS is not significant for these participating securities. The Company’s calculation of earnings per share (“EPS”) including basic EPS, which does not consider the effect of common stock equivalents and diluted EPS, which considers all dilutive common stock equivalents is as follows: YEAR ENDED DECEMBER 31, 2015 Income (Numerator) Shares (Denominator) Per-Share Amount Basic EPS: Net income $ 4,908 7,989,088 $ 0.61 Effect of dilutive securities: Stock options — 1,399 Non-vested restricted stock — 46,358 Total dilutive shares 47,757 Diluted EPS: Net income per diluted share $ 4,908 8,036,845 $ 0.61 Anti-dilutive options to purchase 47,784 and 63,815 shares of common stock in prices ranging from $9.95 to $15.67 were outstanding during 2015 and 2014, respectively. They were not included in the computation of diluted EPS because the options’ exercise price was greater than the average market price of the common shares. These options began to expire in 2015. During 2015 and 2014, there were no anti-dilutive shares from non-vested restricted stock grants because the fair value of each grant was lower than the average market price of the common shares. YEAR ENDED DECEMBER 31, 2014 (dollars in thousands) Income (Numerator) Shares (Denominator) Per-Share Amount Basic EPS: Net income $ 7,122 7,938,052 $ 0.90 Effect of dilutive securities: Stock options — 4,822 Non-vested restricted stock — 49,857 Total dilutive shares 54,679 Diluted EPS: Net income per diluted share $ 7,122 7,992,731 $ 0.89

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 14 — COMMITMENTS AND CONTINGENCIES The Company is obligated for rental payments under certain operating lease agreements, some of which contain renewal options and escalation clauses that provide for increased rentals. Total rental expense for the years ended December 31, 2015 and 2014, was $874,000 and $816,000, respectively. At December 31, 2015, the future minimum commitments under these operating leases are as follows (in thousands): Year ending December 31, 2016 $ 911 2017 865 2018 795 2019 765 2020 666 Thereafter 2,453 $ 6,455 The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit in the form of loans or through standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest-rate risk in excess of the amount recognized in the balance sheet. The contract amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Financial instruments at December 31, 2015 whose contract amounts represent credit risk: (in thousands) Contract Amount Undisbursed loan commitments $ 74,654 Checking reserve 1,235 Equity lines 14,219 Standby letters of credit 1,623 $ 91,731 Commitments to extend credit, including undisbursed loan commitments and equity lines, are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation. Collateral held varies but may include accounts receivable, inventory, property, plant, equipment and income-producing commercial properties. Checking reserves are lines of credit associated consumer deposit accounts that meet qualification standards for extension of credit if the deposit account were to become overdraft. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers.

Note 15 - Financial Instruments

Note 15 - Financial Instruments	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Financial Instruments Disclosure [Text Block]	NOTE 15 — FINANCIAL INSTRUMENTS Fair values of financial instruments — Cash and cash equivalents — The carrying amounts of cash and cash equivalents approximate their fair value. Restricted Equity Securities — The carrying amounts of the stock the Company’s owns in FRB and FHLB approximate their fair value and are considered a level 2 valuation. Securities (including mortgage-backed securities) — Fair values for 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. See Note 16 for additional disclosure regarding fair values of securities. Loans receivable — For variable-rate loans that reprice frequently and have no significant change in credit risk, fair values are based on carrying values. The fair values for other loans (e.g., real estate construction and mortgage, commercial, and installment loans) are estimated using discounted cash flow analyses, using interest rates currently being offered for loans with similar terms to borrowers of similar credit quality. The allowance for loan losses is considered to be a reasonable estimate of loan discount due to credit risks. Deposit liabilities — The fair values estimated for demand deposits (interest and non-interest checking, savings, and certain types of money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (i.e. their carrying amounts). The carrying amounts for variable-rate, fixed-term money market accounts and certificates of deposit approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered on certificates to a schedule of the aggregate expected monthly maturities on time deposits. Interest receivable and payable — The carrying amounts of accrued interest approximate their fair value. Off-balance-sheet instruments — Fair values for the Company’s off-balance-sheet lending commitments are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the credit standing of the counterparties. The estimated fair values of the Company’s financial instruments at December 31, 2015 were as follows: (in thousands) Carrying Amount Fair Value Hierarchy Valuation Level Financial assets: Cash and cash equivalents $ 190,603 $ 190,603 1 Restricted equity securities 3,716 3,716 2 Loans, net 530,394 537,761 3 Interest receivable 2,420 2,420 2 Financial liabilities: Deposits (814,691 ) (725,982 ) 3 Interest payable (36 ) (36 ) 2 Off-balance-sheet assets (liabilities): Commitments and standby letters of credit (917 ) 3 The estimated fair values of the Company’s financial instruments at December 31, 2014 were as follows: (in thousands) Carrying Amount Fair Value Hierarchy Valuation Level Financial assets: Cash and cash equivalents $ 144,288 $ 144,288 1 Restricted equity securities 3,275 3,275 2 Loans, net 446,492 455,501 3 Interest receivable 2,024 2,024 2 Financial liabilities: Deposits (669,581 ) (600,941 ) 3 Interest payable (39 ) (39 ) 2 Off-balance-sheet assets (liabilities): Commitments and standby letters of credit (848 ) 3

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Fair Value, Measurement Inputs, Disclosure [Text Block]	NOTE 16 – FAIR VALUE MEASUREMENTS ASC Topic 820, Fair Value Measurements, defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follow: Level 1: Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2: Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstance that caused the transfer, which generally corresponds with the Company’s quarterly valuation process. During 2015, there were no transfers between levels of the fair value hierarchy. Assets and liabilities measured at fair value on a recurring and non-recurring basis for the years ended December 31, 2015 and 2014 are summarized below: Fair Value Measurements at December 31, 201 5 Using (in thousands) December 31, 5 Quoted Prices Significant Significant Assets and liabilities measured on a recurring basis: Available-for-sale securities U.S. agencies $ 32,868 $ 0 $ 31,815 $ 0 Collateralized mortgage obligations 2,719 0 2,729 0 Municipalities 68,586 0 66,535 0 SBA pools 806 0 811 0 Corporate debt 13,420 0 10,944 2,476 Asset backed securities 10,138 0 10,321 0 Mutual fund 3,009 3,172 0 0 Assets and liabilities measured on a non-recurring basis: Impaired loans: Land $ 1,965 $ 0 $ 0 $ 1,965 Other real estate owned $ 2,066 $ 0 $ 0 $ 2,066 Fair Value Measurements at December 31, 2014 Using (in thousands) December 31, Quoted Prices Significant Significant Assets and liabilities measured on a recurring basis: Available-for-sale securities U.S. agencies $ 41,930 $ 0 $ 41,930 $ 0 Collateralized mortgage obligations 7,072 0 7,072 0 Municipalities 50,897 0 50,897 0 SBA pools 892 0 892 0 Corporate debt 6,804 0 6,804 0 Asset backed securities 10,710 0 10,710 0 Mutual fund 2,972 2,972 0 0 Assets and liabilities measured on a non-recurring basis: Impaired loans: Land $ 1,743 $ 0 $ 0 $ 1,743 Commercial real estate - mortgages $ 1,171 $ 0 $ 0 $ 1,171 Other real estate owned $ 884 $ 0 $ 0 $ 884 Following is a description of valuation methodologies used for assets and liabilities recorded at fair value. Available-for-sale securities - Investment securities available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted market prices, if available. If quoted market prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions, and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter markets and money market funds. Level 2 securities include mortgage-backed securities issued by government sponsored entities, municipal bonds and corporate debt securities. Securities classified as Level 3 include asset-backed securities in less liquid markets. Impaired loans - ASC Topic 820 applies to loans measured for impairment using the practical expedients permitted by ASC Topic 310, Accounting by Creditors for Impairment of a Loan. The Company does not record loans at fair value on a recurring basis. However, from time to time, a loan is considered impaired and an allowance for loan losses is established. 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. Impaired loans where an allowance is established based on the fair value of collateral less the cost related to liquidation of the collateral require classification in the fair value hierarchy. When the fair value of the collateral is based on an observable market price or a current appraised value, the Company records the impaired loan as non-recurring Level 3. Likewise, 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 Company records the impaired loan as non-recurring Level 3. Other Real Estate Owned - Other real estate assets (“OREO”) acquired through, or in lieu of, foreclosure are held-for-sale and are initially recorded at the lower of cost or fair value, less selling costs. Any write-downs to fair value at the time of transfer to OREO are charged to the allowance for loan losses, subsequent to foreclosure. Appraisals or evaluations are then done periodically thereafter charging any additional write-downs or valuation allowances to the appropriate expense accounts. Values are derived from appraisals of underlying collateral and discounted cash flow analysis. OREO is classified within Level 3 of the hierarchy. Net realizable value of the underlying collateral is the fair value of the collateral less estimated selling costs and any prior liens. Appraisals, recent comparable sales, offers and listing prices are factored in when valuing the collateral. We review and verify the qualifications and licenses of the certified general appraisers used for appraising commercial properties or certified residential appraisers for residential properties. Real estate appraisals may utilize a combination of approaches including replacement cost, sales comparison and the income approach. Comparable sales and income data are analyzed by the appraisers and adjusted to reflect differences between them and the subject property such as type, leasing status and physical condition. 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. Appraised values may be adjusted to reflect changes in market conditions that have occurred subsequent to the appraisal date, or for revised estimates regarding the timing or cost of the property sale. These adjustments typically range between 10% and 20% of the appraised value and are based on qualitative judgments made by management on a case-by-case basis.

Note 17 - Related Party Transac

Note 17 - Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 17 — RELATED PARTY TRANSACTIONS The Company, in the normal course of business, makes loans and receives deposits from its directors, officers, principal shareholders, and their associates. In management’s opinion, these transactions are on substantially the same terms as comparable transactions with other customers of the Company. Loans to directors, officers, shareholders, and affiliates are summarized below: YEARS ENDED DECEMBER 31, (in thousands) 2015 2014 Aggregate amount outstanding, beginning of year $ 8,218 $ 13,684 New loans or advances during year 17,402 8,345 Repayments during year (18,986 ) (13,811 ) Aggregate amount outstanding, end of year $ 6,634 $ 8,218 Related party deposits totaled $62,727,000 and $58,446,000 at December 31, 2015 and 2014, respectively.

Note 18 - Profit Sharing Plan

Note 18 - Profit Sharing Plan	12 Months Ended
	Dec. 31, 2015
Profit Sharing Plan [Abstract]
Profit Sharing Plan [Text Block]	NOTE 18 — PROFIT SHARING PLAN The profit sharing plan to which both the Company and eligible employees contribute was established in 1995. Bank contributions are voluntary and at the discretion of the Board of Directors. Contributions were approximately $454,000 and $371,000 for the years ended December 31, 2015 and 2014, respectively.

Note 19 - Restrictions on Divid

Note 19 - Restrictions on Dividends	12 Months Ended
	Dec. 31, 2015
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
Dividend Payment Restrictions [Text Block]	NOTE 19 — RESTRICTIONS ON DIVIDENDS Under current California State banking laws, the Bank may not pay cash dividends in an amount that exceeds the lesser of retained earnings of the Bank or the Bank’s net earnings for its last three fiscal years (less the amount of any distributions to shareholders made during that period). If the above requirements are not met, cash dividends may only be paid with the prior approval of the Commissioner of the Department of Business Oversight, in an amount not exceeding the Bank’s net earnings for its last fiscal year or the amount of its net earnings for its current fiscal year. Accordingly, the future payment of cash dividends will depend on the Bank’s earnings and its ability to meet its capital requirements.

Note 20 - Other Post-retirement

Note 20 - Other Post-retirement Benefit Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 20 — OTHER POST-RETIREMENT BENEFIT PLANS The Company has awarded certain officers a salary continuation plan (the “Plan”). Under the Plan, the participants will be provided with a fixed annual retirement benefit for 20 years after retirement. The Company is also responsible for certain pre-retirement death benefits under the Plan. In connection with the implementation of the Plan, the Company purchased single premium life insurance policies on the life of each of the officers covered under the Plan. The Company is the owner and partial beneficiary of these life insurance policies. The assets of the Plan, under Internal Revenue Service regulations, are owned by the Company and are available to satisfy the Company’s general creditors. During December 2001, the Company awarded its directors a director retirement plan (“DRP”). Under the DRP, the participants will be provided with a fixed annual retirement benefit for ten years after retirement. The Company is also responsible for certain pre-retirement death benefits under the DRP. In connection with the implementation of the DRP, the Company purchased single premium life insurance policies on the life of each director covered under the DRP. The Company is the owner and partial beneficiary of these life insurance policies. The assets of the DRP, under Internal Revenue Service regulations, are the property of the Company and are available to satisfy the Company’s general creditors. Future compensation under both plans is earned for services rendered through retirement. The Company accrues for the salary continuation liability based on anticipated years of service and vesting schedules provided under the plans. The Company’s current benefit liability is determined based on vesting and the present value of the benefits at a corresponding discount rate. The discount rate used is an equivalent rate for investment-grade bonds with lives matching those of the service periods remaining for the salary continuation contracts, which average approximately 20 years. At December 31, 2015 and 2014, $2,440,000 and $2,222,000, respectively, has been accrued to date, and is included in other liabilities on the consolidated balance sheets. The Company entered into split-dollar life insurance agreements with certain officers. In connection with the implementation of the split-dollar agreements, the Company purchased single premium life insurance policies on the life of each of the officers covered by the split-dollar life insurance agreements. The Company is the owner of the policies and the partial beneficiary in an amount equal to the cash surrender value of the policies. The combined cash surrender value of all Bank-owned life insurance policies was $13,747,000 and $13,545,000 at December 31, 2015 and 2014, respectively. The cash surrender value of the life insurance policies is included in other assets on the consolidated balance sheets (Note 7).

Note 21 - Regulatory Matters

Note 21 - Regulatory Matters	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Regulatory Capital Requirements under Banking Regulations [Text Block]	NOTE 2 1 — REGULATORY MATTERS The Bank and the Company are subject to various regulatory capital requirements administered by federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory — and possibly additional discretionary — actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must meet specific capital guidelines that involve quantitative measures of the Company’s assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The Company’s capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company to maintain minimum amounts and ratios (set forth in the table below) of total, Tier I and Common Equity Tier I capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier I capital (as defined) to average assets (as defined). Management believes, as of December 31, 2015, that the Bank and Company meets all capital adequacy requirements to which they are subject. As of December 31, 2015, the most recent notification from the Federal Reserve Bank categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier I risk-based, Common Equity Tier 1 risk-based and Tier I leverage ratios as set forth in the following table. There are no conditions or events since notification that management believes have changed the Bank’s category. The Company and Bank’s actual capital amounts and ratios at December 31, 2015 and 2014, are presented in the following table. (in thousands) Actual For capital adequacy purposes To be well capitalized under prompt corrective action provisions Amount Ratio Amount Ratio Amount Ratio Capital ratios for Bank: As of December 31, 2015 Total capital (to Risk- Weighted Assets) $ 81,462 12.2 % $ 53,348 > % $ 66,685 > % Tier I capital (to Risk- Weighted Assets) $ 73,868 11.1 % $ 40,011 > % $ 53,348 > % Common equity Tier 1 capital (to Risk- Weighted Assets) $ 73,868 11.1 % $ 30,008 > % $ 43,345 > % Tier I capital (to Average Assets) $ 73,868 9.1 % $ 32,475 > % $ 40,593 > % As of December 31, 2014 Total capital (to Risk- Weighted Assets) $ 79,168 14.5 % $ 43,778 > % $ 54,722 > % Tier I capital (to Risk- Weighted Assets) $ 72,316 13.2 % $ 21,889 > % $ 32,833 > % Tier I capital (to Average Assets) $ 72,316 10.1 % $ 28,783 > % $ 35,979 > % Capital ratios for Bancorp: As of December 31, 2015 Total capital (to Risk- Weighted Assets) $ 81,852 12.3 % $ 53,353 > % N/A N/A Tier I capital (to Risk- Weighted Assets) $ 74,258 11.1 % $ 40,014 > % N/A N/A Common equity Tier 1 capital (to Risk- Weighted Assets) $ 74,258 11.1 % $ 30,011 > % N/A N/A Tier I capital (to Average Assets) $ 74,258 9.2 % $ 32,478 > % N/A N/A As of December 31, 2014 Total capital (to Risk- Weighted Assets) $ 79,873 14.5 % $ 43,785 > % N/A N/A Tier I capital (to Risk- Weighted Assets) $ 73,020 13.3 % $ 21,893 > % N/A N/A Tier I capital (to Average Assets) $ 73,020 10.2 % $ 28,787 > % N/A N/A In July 2013, the U.S. banking agencies approved the U.S. version of Basel III. The federal bank regulatory agencies adopted version of Basel III revises the risk-based and leverage capital requirements and the method for calculating risk-weighted assets to make them consistent with Basel III and to meet the requirements of the Dodd-Frank Act. Although many of the rules contained in these final regulations are applicable only to large, internationally active banks, some of them will apply on a phased in basis to all banking organizations, including the Company and the Bank. Among other things, the rules establish a new minimum common equity Tier 1 ratio (4.5% of risk-weighted assets), a higher minimum Tier 1 risk-based capital requirement (6.0% of risk-weighted assets) and a minimum non-risk-based leverage ratio (4.00% eliminating a 3.00% exception for higher rated banks). The new additional capital conservation buffer of 2.5% of risk weighted assets over each of the required capital ratios will be phased in from 2016 to 2019 and must be met to avoid limitations on the ability of the Bank to pay dividends, repurchase shares or pay discretionary bonuses. The additional “countercyclical capital buffer” is also required for larger and more complex institutions. The new rules assign higher risk weighting to exposures that are more than 90 days past due or are on nonaccrual status and certain commercial real estate facilities that finance the acquisition, development or construction of real property. The rules also change the permitted composition of Tier 1 capital to exclude trust preferred securities, mortgage servicing rights and certain deferred tax assets and include unrealized gains and losses on available for sale debt and equity securities (with a one-time opt out option for Standardized Banks (banks with less than $250 billion of total consolidated assets and less than $10 billion of foreign exposures)). The rules, including alternative requirements for smaller community financial institutions like the Company, would be phased in through 2019. The implementation of the Basel III framework for the Company and the Bank commenced on January 1, 2015. In addition to the risk-based guidelines, federal banking regulators require banking organizations to maintain a minimum amount of Tier 1 capital to total average assets, referred to as the leverage ratio. Banks that have received the highest rating of the five categories used by regulators to rate banks and are not anticipating or experiencing any significant growth must maintain a ratio of Tier 1 capital (net of all intangibles) to adjusted total assets, or “Leverage Capital Ratio”, of at least 3%. All other institutions are required to maintain a leverage ratio of at least 100 to 200 basis points above the 3% minimum, for a minimum of 4% to 5%. Pursuant to federal regulations, banks must maintain capital levels commensurate with the level of risk to which they are exposed, including the volume and severity of problem loans.

Note 22 - Parent Only Condensed

Note 22 - Parent Only Condensed Financial Statements	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	22. PARENT ONLY CONDENSED FINANCIAL STATEMENTS CONDENSED BALANCE SHEETS (dollars in thousands) December 31, December 31, 2015 2014 ASSETS Cash $ 359 $ 612 Investment in bank subsidiary 77,878 74,287 Other assets 109 142 Total assets $ 78,346 $ 75,041 LIABILITIES AND SHAREHOLDERS’ EQUITY Other liabilities $ 83 $ - Total liabilities $ 83 $ - Shareholders’ equity Common stock, no par value; 50,000,000 shares authorized, 8,078,155 and 8,074,855 shares issued and outstanding at December 31, 2015 and 2014, respectively 24,682 24,682 Additional paid-in capital 3,217 2,910 Retained earnings 48,795 45,582 Accumulated other comprehensive income, net of tax 1,569 1,867 Total shareholders’ equity 78,263 75,041 Total liabilities and shareholders' equity $ 78,346 $ 75,041 CONDENSED STATEMENTS OF INCOME (dollars in thousands) Year Ended December 31, 2015 2014 INCOME Dividends declared by subsidiary $ 1,695 $ 793 Total income 1,695 793 EXPENSES Salary expense 94 75 Employee benefit expense 261 271 Legal expense 76 34 Other operating expenses 476 103 Total non-interest expense 907 483 Income before equity in undistributed income of subsidiary 788 310 Equity in undistributed net income of subsidiary 3,889 6,577 Income before income tax benefit 4,677 6,887 Income tax benefit 231 235 Net income $ 4,908 $ 7,122 CONDENSED STATEMENTS OF CASHFLOWS YEAR ENDED DECEMBER 31, (dollars in thousands) 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 4,908 $ 7,122 Adjustments to reconcile net income to net cash from operating activities: Undistributed net income of subsidiary (3,889 ) (6,577 ) Stock based compensation 261 271 Excess tax benefits from stock-based payment arrangements (46 ) (102 ) Increase in other liabilities 83 0 Decrease (increase) in other assets 79 (17 ) Net cash from operating activities 1,396 697 CASH FLOWS FROM FINANCING ACTIVITIES: Shareholder cash dividends paid (1,695 ) (1,318 ) Proceeds from sale of common stock and exercise of stock options 0 924 Excess tax benefits from stock-based payment arrangements 46 102 Net cash used in financing activities (1,649 ) (292 ) NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (253 ) 405 CASH AND CASH EQUIVALENTS, beginning of period 612 207 CASH AND CASH EQUIVALENTS, end of period $ 359 $ 612 SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: Cash paid during the year for: Income taxes $ 4,152 $ 3,005

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Subsequent Events, Policy [Policy Text Block]	Subsequent events —
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents —
Marketable Securities, Available-for-sale Securities, Policy [Policy Text Block]	Securities available for sale — Investments with fair values that are less than amortized cost are considered impaired. Impairment may result from either a decline in the financial condition of the issuing entity or, in the case of fixed interest rate investments, from rising interest rates. At each consolidated financial statement date, management assesses each investment to determine if impaired investments are temporarily impaired or if the impairment is other than temporary. This assessment includes a determination of whether the Company intends to sell the security, or if it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis less any current-period credit losses. For debt securities that are considered other than temporarily impaired and that the Company does not intend to sell and will not be required to sell prior to recovery of the amortized cost basis, the amount of impairment is separated into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is calculated as the difference between the security’s amortized cost basis and the present value of its expected future cash flows. The remaining difference between the security’s fair value and the present value of the future expected cash flows is deemed to be due to factors that are not credit related and is recognized in other comprehensive income. If the Company sold an impaired security, both the credit loss component and amount due to other factors would be recognized through earnings as described above.
Loans and Leases Receivable, Real Estate Acquired Through Foreclosure, Policy [Policy Text Block]	Other real estate owned —
Finance, Loans and Leases Receivable, Policy [Policy Text Block]	Loans originated Loan fees net of certain direct costs of origination are deferred and amortized, as an adjustment to interest yield, over the estimated life of the loan. Loans on which the accrual of interest has been discontinued are designated as non-accrual loans. Accrual of interest on loans is discontinued either when reasonable doubt exists as to the full and timely collection of interest or principal or when a loan becomes contractually past due by ninety days or more with respect to interest or principal. When a loan is placed on non-accrual status, all interest previously accrued, but not collected, is reversed against current period interest income. Income on such loans is then recognized only to the extent that cash is received and where the future collection of principal is probable. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for loan losses The allowance for loan losses is evaluated on a regular basis by management and is based on management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective, as it requires estimates that are susceptible to significant revision as more information becomes available. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the Company’s allowance for loan losses. Such agencies may require the Company to recognize additional allowance based on their judgment about information available to them at the time of their examination. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as impaired. Impaired loans, as defined, are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. The general component relates to non-impaired loans and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. The Company considers a loan impaired when it is probable that all amounts of principal and interest due, according to the contractual terms of the loan agreement, will not be collected. Interest income is recognized on impaired loans in the same manner as non-accrual loans. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. The method for calculating the allowance for unfunded loan commitments is based on an allowance percentage which is less than other outstanding loan types because they are at a lower risk level. This allowance percentage is evaluated by management periodically and is applied to the total undisbursed loan commitment balance to calculate the allowance for off-balance-sheet commitments. The Company considers a loan to be a troubled debt restructure (“TDR”) when the Company has granted a concession and the borrower is experiencing financial difficulty. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. A TDR loan is kept on non-accrual status until the borrower has paid for six consecutive months with no payment defaults, at which time the TDR is placed back on accrual status. A TDR loan is impaired and a specific valuation allowance is allocated, if necessary, so that the TDR loan is reported net, at the present value of estimated future cash flows using the TDR loan’s existing rate or at the fair value of collateral if repayment is expected solely from the collateral.
Finance, Loans and Leases Receivable, Acquired, Policy [Policy Text Block]	Acquired Loans and Leases — Loans and leases acquired through purchase or through a business combination are recorded at their fair value at the acquisition date. Credit discounts, which reflect estimates of credit losses, expected to be incurred over the life of the loan, are included in the determination of fair value; therefore, an allowance for loan and lease losses is not recorded at the acquisition date. Acquired loans are evaluated upon acquisition for evidence of deterioration in credit quality since their origination to determine if it is probable the Company will be unable to collect all contractually required payments. These loans are classified as Purchased Credit Impaired (“PCI”) loans, while all other acquired loans are classified as non-PCI loans. The Company has elected to account for PCI loans at the individual loan level. The Company estimates the amount and timing of expected cash flows for each loan. The expected cash flow in excess of the loan's carrying value, is referred to as the accretable yield, and is recorded as interest income over the remaining expected life of the loan. The excess of the loan's contractual principal and interest over expected cash flows is referred to as the non-accretable difference, and is representative of contractual amounts the Company does not expect to collect. The non-accretable difference is not recorded in the Company's consolidated financial statements. Quarterly, management performs an evaluation of expected future cash flows for PCI loans. If current expectations of future cash flows are less than management's previous expectations, other than due to decreases in interest rates and prepayment assumptions, an allowance for loan and leases losses is recorded with a charge to provision for loan and lease losses. If there has been a probable and significant increase in expected future cash flows over that which was previously expected, the Company first reduces any previously established allowance for loan and lease losses, and then records an adjustment to interest income through a prospective increase in the accretable yield.
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and equipment — Building (in years) 31.5 Equipment (in years) 3 – 12 Furniture and fixtures (in years) 3 – 7 Leasehold improvements (in years) 5 – 15 Automobiles (in years) 3 – 5 Leasehold improvements are amortized over the lesser of the useful life of the asset or the remaining term of the lease. The straight-line method of depreciation is followed for all assets for financial reporting purposes, but accelerated methods are used for tax purposes. Deferred income taxes have been provided for the resulting temporary differences.
Income Tax, Policy [Policy Text Block]	Income taxes — The Company files income tax returns in the U.S. federal jurisdiction, and the state of California. With few exceptions, the Company is no longer subject to U.S. federal or state/local income tax examinations by tax authorities for years before 2011.
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	Transfers of financial assets —
Advertising Costs, Policy [Policy Text Block]	Advertising costs —
Comprehensive Income, Policy [Policy Text Block]	Comprehensive income —
Investment, Policy [Policy Text Block]	Investment in limited partnership
Federal Reserve Bank Stock [Policy Text Block]	Federal Reserve Bank Stock Federal Reserve Bank stock represents the Company’s investment in the stock of the Federal Reserve Bank (“FRB”) and is carried at par value, which reasonably approximates its fair value. While technically these are considered equity securities, there is no market for the FRB stock. Therefore, the shares are considered as restricted investment securities. Management periodically evaluates FRB stock for other-than-temporary impairment. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FRB as compared to the capital stock amount for the FRB and the length of time this situation has persisted, (2) commitments by the FRB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FRB, (3) the impact of legislative and regulatory changes on institutions and, accordingly, the customer base of the FRB, and (4) the liquidity position of the FRB. This investment is reflected as a component of interest receivable and other assets on the consolidated balance sheets.
Federal Home Loan Bank Stock [Policy Text Block]	Federal Home Loan Bank Stock Federal Home Loan Bank stock represents the Company’s investment in the stock of the Federal Home Loan Bank of San Francisco (“FHLB”) and is carried at par value, which reasonably approximates its fair value. While technically these are considered equity securities, there is no market for the FHLB stock. Therefore, the shares are considered as restricted investment securities. Management periodically evaluates FHLB stock for other-than-temporary impairment. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FHLB as compared to the capital stock amount for the FHLB and the length of time this situation has persisted, (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB, (3) the impact of legislative and regulatory changes on institutions and, accordingly, the customer base of the FHLB, and (4) the liquidity position of the FHLB. This investment is reflected as a component of interest receivable and other assets on the consolidated balance sheets.
Earnings Per Share, Policy [Policy Text Block]	Earnings per common share (“EPS”)
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock based compensation — The fair value of each option grant is estimated as of the grant date using a binomial option-pricing model for all grants. Expected volatility is based on the historical volatility of the price of the Company’s stock. The Company uses historical data to estimate option exercise and stock option forfeiture rates within the valuation model. The expected term of options granted for the binomial model is derived from applying a historical suboptimal exercise factor to the contractual term of the grant. For binomial pricing, the risk-free rate for periods is equal to the U.S. Treasury yield at the time of grant and commensurate with the contractual term of the grant. There were no stock options granted in 2015 or 2014.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair values of financial instruments —
Fair Value Measurement, Policy [Policy Text Block]	Fair value measurements — The Company has established and documented a process for determining fair value. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when developing fair value measurements. Whenever there is no readily available market data, Management uses its best estimate and assumptions in determining fair value, but these estimates involve inherent uncertainties and the application of Management's judgment. As a result, if other assumptions had been used, our recorded earnings or disclosures could have been materially different from those reflected in these financial consolidated statements.
Reclassification, Policy [Policy Text Block]	Reclassifications
Business Combinations Policy [Policy Text Block]	B usiness combinations and related m atters —
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and o ther i ntangible a ssets — Intangible assets are comprised of goodwill and core deposit intangibles acquired in the Mother Lode Bank Acquisition. Intangible assets with definite useful lives are amortized over their respective estimated useful lives. If an event occurs that indicates the carrying amount of an intangible asset may not be recoverable, management reviews the asset for impairment. Any goodwill and any intangible asset acquired in a purchase business combination determined to have an indefinite useful life is not amortized, but is evaluated for impairment, at a minimum, on an annual basis. The Company applies a qualitative analysis of conditions in order to determine if it is more likely than not that the carrying value is impaired. In the event that the qualitative analysis suggests that the carrying value of goodwill may be impaired, the Company, with the assistance of an independent third party valuation firm, uses several quantitative valuation methodologies in evaluating goodwill for impairment including a discounted cash flow approach that includes assumptions made concerning the future earnings potential of the organization, and a market-based approach that looks at values for organizations of comparable size, structure and business model. The current year's review of qualitative factors did not indicate that impairment has occurred, as such no quantitative analysis was performed at December 31, 2015.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards — In January 2014, the FASB issued ASU No. 2014 – 01, Investments – Equity Method and Joint Ventures (Topic 323), Accounting for Investments in Qualified Affordable Housing Projects. This Update provides guidance on accounting for investments by a reporting entity in flow-through limited liability entities that manage or invest in affordable housing projects that qualify for the low-income housing tax credit. The amendments in this Update permit reporting entities to make an accounting policy election to account for their investments in qualified affordable housing projects using the proportional amortization method if certain conditions are met. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense (benefit). The amendments in this Update are effective for public business entities for annual periods and interim reporting periods within those annual periods, beginning after December 15, 2014. The adoption of ASU No. 2014-01 did not have a material impact on the Company's consolidated financial statements. In January 2014, the FASB issued ASU No. 2014 – 04, Receivables – Troubled Debt Restructurings by Creditors. This ASU provides clarification that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, the amendments require interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. The adoption of ASU No. 2014-04 did not have a material impact on the Company's consolidated financial statements. In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-14 Receivables – Troubled Debt Restructurings by Creditors (Subtopic 310-40), Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure In September, 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement Period Adjustments (Topic 805). This ASU eliminates the requirement to restate prior period financial statements for measurement period adjustments to assets acquired and liabilities assumed in a business combination. The new guidance under this update requires the cumulative impact of measurement period adjustments be recognized in the period the adjustment is determined. This update does not change what constitutes a measurement period adjustment, nor does it change the length of the measurement period. The new standard is effective for interim annual periods beginning after December 15, 2015 and should be applied prospectively to measurement period adjustments that occur after the effective date. The adoption of this update is not expected to have a material impact on the Company’s consolidated financial statements. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments in this ASU make improvements to GAAP related to financial instruments that include the following as applicable to us. ● Equity investments, except for those accounted for under the equity method of accounting or those that result in consolidation of the investee, are required to be measured at fair value with changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. ● Simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment - if impairment exists, this requires measuring the investment at fair value. ● Eliminates the requirement for public companies to disclose the method(s) and significant assumptions used to estimate the fair value that is currently required to be disclosed for financial instruments measured at amortized cost on the balance sheet. ● Public companies will be required to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes. ● Requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset on the balance sheet or the accompanying notes to the financial statements. ● The reporting entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity's other deferred tax assets. ASU 2016-01 is effective for public business entities for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. This ASU will impact our financial statement disclosures, however, we do not expect this ASU to have a material impact on our financial condition or results of operations. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This ASU was issued to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities, including leases classified as operating leases under previous GAAP, on the balance sheet and requiring additional disclosures of key information about leasing arrangements. ASU 2016-02 is effective for annual periods, including interim periods within those annual periods beginning after December 15, 2018 and requires a modified retrospective approach to adoption. Early application of the amendments is permitted. We are currently evaluating the provisions of this ASU and will be monitoring developments and additional guidance to determine the potential outcome the amendments will have on our financial condition and results of operations.

Note 1 - Summary of Accountin31

Note 1 - Summary of Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Property, Plant and Equipment Estimated Useful Lives [Table Text Block]	Building (in years) 31.5 Equipment (in years) 3 – 12 Furniture and fixtures (in years) 3 – 7 Leasehold improvements (in years) 5 – 15 Automobiles (in years) 3 – 5

Note 2 - Business Combination (

Note 2 - Business Combination (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(Dollars in thousands) Acquisition Date Assets: Cash and cash equivalents $ 30,804 Loans 42,831 Core deposit intangible 1,031 Deferred tax asset 2,651 Goodwill 662 Other assets 738 Total assets acquired $ 78,717 Liabilities: Deposits: Non-interest bearing $ 36,177 Interest bearing Transaction accounts 6,112 Savings accounts 15,727 Money market accounts 7,602 Other time accounts 5,507 Total deposits 71,125 Other liabilites 256 Total liabilities assumed $ 71,381 Merger consideration $ 7,336
Net Assets Acquired and Fair Value Adjustments, Business Acquisition [Table Text Block]	(Dollars in thousands) Acquisition Date Book value of net assets acquired from Mother Lode Bank $ 4,884 Fair value adjustments: Loans (2,960 ) Reversal of Allowance for Loan Loss 1,279 Core deposit intangible asset 1,031 Other assets & liabilities, net (210 ) Total purchase accounting adjustments $ (860 ) Deferred tax asset (tax effect of purchase accounting adjustments at 41.15%) 354 DTA Carryforward 2,296 Fair value of net assets acquired from Mother Lode Bank $ 6,674 Merger consideration 7,336 Less: fair value of net assets acquired (6,674 ) Goodwill $ 662
Business Acquisition, Pro Forma Information [Table Text Block]	(dollars in thousands, except per share data) For the Years Ended December 31, 2015 ( Unaudited 2014 ( Unaudited Net interest income $ 28,258 $ 28,293 Provision for loan and lease losses (125 ) (1,877 ) Non-interest income 4,434 4,088 Non-interest expense 21,606 23,442 Income before income taxes 11,211 10,816 Income tax expense 3,611 3,814 Net income $ 7,600 $ 7,002 Earnings Per Common Share Basic $ 0.95 $ 0.88 Diluted $ 0.95 $ 0.88
Business Combination, Separately Recognized Transactions [Table Text Block]	( Data processing $ 1,137 Professional services 582 Personnel severance 210 Other 42 $ 1,971

Note 4 - Securities (Tables)

Note 4 - Securities (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Available-for-sale Securities [Table Text Block]	(dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agencies $ 31,815 $ 1,142 $ (89 ) $ 32,868 Collateralized mortgage obligations 2,729 17 (27 ) 2,719 Municipalities 66,535 2,248 (197 ) 68,586 SBA pools 811 0 (5 ) 806 Corporate debt 13,497 44 (121 ) 13,420 Asset backed securities 10,321 0 (183 ) 10,138 Mutual fund 3,172 0 (163 ) 3,009 $ 128,880 $ 3,451 $ (785 ) $ 131,546 (dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agencies $ 40,316 $ 1,760 $ (146 ) $ 41,930 Collateralized mortgage obligations 6,927 184 (39 ) 7,072 Municipalities 49,396 1,713 (212 ) 50,897 SBA pools 895 0 (3 ) 892 Corporate debt 6,726 95 (17 ) 6,804 Asset backed securities 10,766 50 (106 ) 10,710 Mutual fund 3,077 0 (105 ) 2,972 $ 118,103 $ 3,802 $ (628 ) $ 121,277
Schedule of Unrealized Loss on Investments [Table Text Block]	(dollars in thousands) Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. agencies $ 7,129 $ (30 ) $ 1,800 $ (59 ) $ 8,929 $ (89 ) Collateralized mortgage obligations 0 0 1,266 (27 ) 1,266 (27 ) Municipalities 11,451 (123 ) 3,680 (74 ) 15,131 (197 ) SBA pools 0 0 807 (5 ) 807 (5 ) Corporate debt 9,376 (121 ) 0 0 9,376 (121 ) Asset backed securities 5,351 (78 ) 4,787 (105 ) 10,138 (183 ) Mutual fund 0 0 3,009 (163 ) 3,009 (163 ) Total temporarily impaired securities $ 33,307 $ (352 ) $ 15,349 $ (433 ) $ 48,656 $ (785 ) (dollars in thousands) Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss U.S. agencies $ 0 $ 0 $ 8,446 $ (146 ) $ 8,446 $ (146 ) Collateralized mortgage obligations 0 0 1,445 (39 ) 1,445 (39 ) Municipalities 3,530 (22 ) 12,791 (190 ) 16,321 (212 ) SBA pools 0 0 892 (3 ) 892 (3 ) Corporate debt 1,983 (17 ) 0 0 1,983 (17 ) Asset backed securities 3,798 (79 ) 971 (27 ) 4,769 (106 ) Mutual fund 0 0 2,972 (105 ) 2,972 (105 ) Total temporarily impaired securities $ 9,311 $ (118 ) $ 27,517 $ (510 ) $ 36,828 $ (628 )
Investments Classified by Contractual Maturity Date [Table Text Block]	(dollars in thousands) Amortized Cost Cost Fair Value Available-for-sale securities: Due in one year or less $ 9,523 $ 9,863 Due after one year through five years 40,153 41,491 Due after five years through ten years 48,379 48,847 Due after ten years 30,825 31,345 $ 128,880 $ 131,546

Note 5 - Loans (Tables)

Note 5 - Loans (Tables)	12 Months Ended
	Dec. 31, 2015
Note 5 - Loans (Tables) [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	DECEMBER 31, (in thousands) 2015 2014 Commercial real estate: Commercial real estate- construction $ 19,363 $ 9,181 Commercial real estate- mortgages 363,644 315,506 Land 10,239 10,620 Farmland 29,801 23,091 Commercial and industrial 63,776 54,051 Consumer 774 805 Consumer residential 32,588 25,464 Agriculture 20,847 15,753 Total loans 541,032 454,471 Less: Net deferred loan fees/costs and fair value discount on acquired loans (3,282 ) (445 ) Allowance for loan losses (7,356 ) (7,534 ) Net loans $ 530,394 $ 446,492
Accounting for Certain Loans and Debt Securities Acquired in Transfer Disclosure [Text Block]	December 23, 2015 (in thousands) Purchased credit- impaired loans Other purchased loans Total Contractually required payments including interest $ 1,982 $ 44,007 $ 45,989 Less: nonaccretable difference (1,103 ) 0 (1,103 ) Cash flows expected to be collected (undiscounted) 879 44,007 44,886 Accretable yield (14 ) (2,041 ) (2,055 ) Fair value of purchased loans $ 865 $ 41,966 $ 42,831
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]	YEAR ENDED DECEMBER 31, (in thousands) 2015 2014 Commercial real estate: Commercial real estate- construction $ 0 $ 0 Commercial real estate- mortgages 0 1,296 Land 2,739 2,995 Farmland 51 72 Commercial and industrial 322 337 Consumer 0 0 Consumer residential 0 0 Agriculture 2,704 0 Total non-accrual loans $ 5,816 $ 4,700
Past Due Financing Receivables [Table Text Block]	December 31, 2015 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Purchased Credit Impaired Loans Total Greater Than 90 Days Past Due and Still Accruing Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 19,363 $ 0 $ 19,363 $ 0 Commercial R.E. – mortgages 0 0 0 0 363,526 118 363,644 0 Land 0 0 2,261 2,261 7,709 269 10,239 0 Farmland 1,182 0 51 1,233 28,568 0 29,801 0 Commercial and industrial 352 0 312 664 62,634 478 63,776 0 Consumer 0 0 0 0 774 0 774 0 Consumer residential 0 0 0 0 32,588 0 32,588 0 Agriculture 0 2,704 0 2,704 18,143 0 20,847 0 Total $ 1,534 $ 2,704 $ 2,624 $ 6,862 $ 533,305 $ 865 $ 541,032 $ 0 December 31, 2014 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Greater Than 90 Days Past Due and Still Accruing Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 9,181 $ 9,181 $ 0 Commercial R.E. - mortgages 35 1,296 0 1,331 314,175 315,506 0 Land 0 0 2,493 2,493 8,127 10,620 0 Farmland 0 0 72 72 23,019 23,091 0 Commercial and industrial 14 0 323 337 53,714 54,051 0 Consumer 0 0 0 0 805 805 0 Consumer residential 0 0 0 0 25,464 25,464 0 Agriculture 0 0 0 0 15,753 15,753 0 Total $ 49 $ 1,296 $ 2,888 $ 4,233 $ 450,238 $ 454,471 $ 0
Impaired Financing Receivables [Table Text Block]	(in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment December 31, 2015 Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 0 0 Commercial R.E. - mortgages 0 0 0 0 0 301 Land 3,856 0 2,739 2,739 722 2,914 Farmland 63 51 0 51 0 61 Commercial and Industrial 357 322 0 322 0 611 Consumer 0 0 0 0 0 0 Consumer residential 0 0 0 0 0 0 Agriculture 2,704 2,704 0 2,704 0 7 Total $ 6,980 $ 3,077 $ 2,739 $ 5,816 $ 722 3,894 (in thousands) Unpaid Contractual Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Average Recorded Investment December 31, 2014 Commercial real estate: Commercial R.E. - construction $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial R.E. - mortgages 1,301 0 1,296 1,296 125 554 Land 3,215 0 2,995 2,995 868 3,155 Farmland 80 72 0 72 0 82 Commercial and Industrial 359 337 0 337 0 304 Consumer 0 0 0 0 0 0 Consumer residential 0 0 0 0 0 0 Agriculture 0 0 0 0 0 0 Total $ 4,956 $ 408 $ 4,291 $ 4,700 $ 993 $ 4,096
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	(dollars in thousands) For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Number of Loans Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Commercial real estate: Commercial R.E. - construction 0 $ 0 $ 0 0 $ 0 $ 0 Commercial R.E. - mortgages 0 0 0 0 0 0 Land 1 570 570 3 3,107 3,107 Farmland 0 0 0 0 0 0 Commercial and industrial 1 24 24 1 331 331 Consumer 0 0 0 0 0 0 Consumer residential 0 0 0 0 0 0 Agriculture 0 0 0 0 0 0 Total 2 $ 594 $ 594 4 $ 3,438 $ 3,438
Financing Receivable Credit Quality Indicators [Table Text Block]	(in thousands) Commercial R.E. Construction Commercial R.E. Mortgages Land Farmland Commercial and Industrial Consumer Consumer Residential Agriculture Total December 31, 2015 Pass $ 18,312 $ 357,339 $ 6,358 $ 28,568 $ 55,957 $ 745 $ 32,532 $ 18,143 $ 517,954 Special mention - 4,389 110 - 6,153 - - - 10,652 Substandard 1,051 1,916 3,283 1,233 1,416 29 56 2,704 11,688 Doubtful - - 488 - 250 - - - 738 Total loans $ 19,363 $ 363,644 $ 10,239 $ 29,801 $ 63,776 $ 774 $ 32,588 $ 20,847 $ 541,032 December 31, 2014 Pass $ 9,181 $ 310,912 $ 7,625 $ 23,019 $ 48,997 $ 790 $ 25,283 $ 15,753 $ 441,560 Special mention - 2,722 - - 3,438 - - - 6,160 Substandard - 1,872 2,995 72 1,616 15 181 - 6,751 Doubtful - - - - - - - - - Total loans $ 9,181 $ 315,506 $ 10,620 $ 23,091 $ 54,051 $ 805 $ 25,464 $ 15,753 $ 454,471
Allowance for Credit Losses on Financing Receivables [Table Text Block]	(in thousands) Commercial Commercial Consumer Year Ended December 31, 2015 Real Estate Industrial Consumer Residential Agriculture Unallocated Total Beginning balance $ 5,963 $ 720 $ 42 $ 388 $ 286 $ 135 $ 7,534 Charge-offs 0 (32 ) (30 ) 0 0 0 (62 ) Recoveries 5 0 4 0 0 0 9 (Reversal of) provision for loan losses (48 ) (61 ) 22 38 23 (99 ) (125 ) Ending balance $ 5,920 $ 627 $ 38 $ 426 $ 309 $ 36 $ 7,356 Year Ended December 31, 2014 Beginning balance $ 6,247 $ 663 $ 47 $ 440 $ 217 $ 45 $ 7,659 Charge-offs (103 ) 0 (40 ) 0 0 0 (143 ) Recoveries 1,882 0 2 11 0 0 1,895 (Reversal of) provision for loan losses (2,063 ) 57 33 (63 ) 69 90 (1,877 ) Ending balance $ 5,963 $ 720 $ 42 $ 388 $ 286 $ 135 $ 7,534 (in thousands) December 31, 2015 Commercial Real Estate Commercial and Industrial Consumer Consumer Residential Agriculture Unallocated Total Allowance for loan losses for loans: Individually evaluated for impairment $ 722 $ 0 $ 0 $ 0 $ 0 $ 722 Collectively evaluated for impairment 5,198 627 38 426 309 36 6,634 $ 5,920 $ 627 $ 38 $ 426 $ 309 $ 36 $ 7,356 Ending gross loan balances: Individually evaluated for impairment $ 2,790 $ 322 $ 0 $ 0 $ 2,704 $ 0 $ 5,816 Individually evaluated purchased credit impaired loans 387 478 0 0 0 0 865 Collectively evaluated for impairment 419,868 62,976 774 32,588 18,143 0 534,351 $ 423,047 $ 63,776 $ 774 $ 32,588 $ 20,847 $ 0 $ 541,032 December 31, 2014 Allowance for loan losses for loans: Individually evaluated for impairment $ 993 $ 0 $ 0 $ 0 $ 0 $ 0 $ 993 Collectively evaluated for impairment 4,970 720 42 388 286 135 6,541 $ 5,963 $ 720 $ 42 $ 388 $ 286 $ 135 $ 7,534 Ending balances of loans: Individually evaluated for impairment $ 4,363 $ 337 $ 0 $ 0 $ 0 $ 0 $ 4,700 Collectively evaluated for impairment 354,035 53,714 805 25,464 15,753 0 449,771 $ 358,398 $ 54,051 $ 805 $ 25,464 $ 15,753 $ 0 $ 454,471
Change in Allowance for Loan Losses [Table Text Block]	(in thousands) YEARS ENDED DECEMBER 31, 201 5 201 4 Balance, beginning of year $ 218 $ 134 Provision charged to operations for off balance sheet 7 84 Acquired balance from Mother Lode Bank (fair value) 13 0 Balance, end of year $ 238 $ 218
Weighted Average [Member]
Note 5 - Loans (Tables) [Line Items]
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2015 December 31, 2014 Weighted Average Risk Grade Weighted Average Risk Grade Commercial real estate: Commercial real estate - construction 3.72 3.00 Commercial real estate - mortgages 3.16 3.15 Land 4.58 4.34 Farmland 3.12 3.01 Commercial and industrial 3.57 3.39 Consumer 1.99 2.11 Consumer residential 3.01 3.02 Agriculture 3.39 3.18 Total gross loans 3.25 3.19

Note 6 - Premises and Equipme35

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	( DECEMBER 31, 2015 2014 Land $ 4,755 $ 4,755 Building 8,939 8,667 Leasehold improvements 4,135 3,672 Furniture, fixtures, and equipment 7,132 6,479 24,961 23,573 Less accumulated depreciation and amortization (10,684 ) (9,507 ) $ 14,277 $ 14,066

Note 7 - Interest Receivable 36

Note 7 - Interest Receivable and Other Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Schedule of Other Assets [Table Text Block]	( DECEMBER 31, 2015 2014 Interest income receivable on loans $ 1,495 $ 1,271 Interest income receivable on investments 925 753 Net deferred tax asset 5,439 2,614 Federal Reserve Bank stock 758 758 Federal Home Loan Bank stock 2,958 2,517 Cash surrender value of life insurance 13,747 13,545 Investment in limited partnership 388 455 Goodwill 662 0 Core deposit intangible 1,031 0 Prepaid expenses and other 749 2,016 $ 28,152 $ 22,658

Note 8 - Deposits (Tables)

Note 8 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Deposit Account Balances [Table Text Block]	DECEMBER 31, ( 2015 2014 Demand $ 279,367 $ 225,957 NOW accounts 130,674 108,374 Money market deposit accounts 282,449 247,442 Savings 71,627 39,412 Time, $250,000 and under 35,482 38,247 Time, over $250,000 15,092 10,149 Total deposits $ 814,691 $ 669,581
Schedule of Maturities of Deposit [Table Text Block]	Year ending December 31, 2016 $ 38,295 2017 10,263 2018 1,793 2019 223 $ 50,574
Interest Income and Interest Expense Disclosure [Table Text Block]	YEARS ENDED DECEMBER 31, (in thousands) 2015 2014 Savings and other deposits $ 423 $ 396 Time deposits over $250,000 26 32 Other time deposits 166 219 $ 615 $ 647

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(in thousands) YEARS ENDED DECEMBER 31, 2015 2014 Current Federal $ 1,498 $ 2,757 State 521 1,004 2,019 3,761 Deferred Federal 64 (185 ) State (29 ) (2 ) 35 (187 ) $ 2,054 $ 3,574
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) DECEMBER 31, 2015 2014 Deferred tax assets: Allowance for loan losses $ 3,033 $ 3,100 Fair value discount on acquired loans 1,218 0 Acquired net operating loss 1,587 0 Restricted stock expense 50 38 Accrued vacation 72 53 Accrued salary continuation liability 1,004 914 Deferred compensation 110 109 Nonaccrual loans 213 140 Reserve for undisbursed commitments 92 90 OREO expenses 492 254 Investment in limited partnership 0 (1 ) State income tax 245 353 Holding company organization fees 30 34 8,146 5,084 Deferred tax liabilities: Prepaid expenses (98 ) (73 ) FHLB dividends (220 ) (220 ) Accumulated depreciation (505 ) (609 ) Deferred loan costs (361 ) (259 ) Accrued bonus (2 ) (3 ) Core deposit intangible (424 ) 0 Unrealized gain on securities available for sale (1,097 ) (1,306 ) (2,707 ) (2,470 ) Net deferred income tax asset $ 5,439 $ 2,614
Summary of Income Tax Contingencies [Table Text Block]	Years Ended December 31, 2015 2014 Beginning balance $ 302 $ 302 Payments to FTB to settle tax exams, net of federal deduction (219 ) 0 Reversal of unrecognized tax benefits to income tax expense (83 ) 0 Ending balance $ 0 $ 302
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	YEARS ENDED DECEMBER 31, 2015 2014 Federal statutory income tax rate 34.0 % 34.0 % State taxes, net of federal tax benefit 7.2 % 7.2 % Tax exempt interest on municipal securities and loans -8.7 % -4.7 % Tax exempt earnings on bank owned life insurance -2.5 % -1.7 % Reversal of reserve for tax exams -1.2 % 0.0 % Low income housing tax credit -0.9 % -0.6 % California enterprise zone tax credits and deductions -0.5 % -0.4 % Non-deductible merger expenses 2.4 % 0.0 % Other -0.2 % 0.2 % Effective tax rate 29.5 % 33.4 %

Note 12 - Stock Option Plan (Ta

Note 12 - Stock Option Plan (Tables)	12 Months Ended
	Dec. 31, 2015
Note 12 - Stock Option Plan (Tables) [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	DECEMBER 31, 2015 Shares Weighted- Average Exercise Price Outstanding at beginning of year 67,500 $ 12.57 Granted 0 $ 0.00 Exercised 0 $ 0.00 Forfeited (34,500 ) $ 12.98 Outstanding at end of year 33,000 $ 12.13
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	DECEMBER 31, 2015 Shares Weighted- Average Grant Date Fair Value Unvested at beginning of year 114,747 $ 7.36 Granted 6,000 $ 9.64 Vested (36,536 ) $ 7.18 Cancelled (2,700 ) $ 8.05 Unvested at end of year 81,511 $ 7.59
Weighted Average [Member]
Note 12 - Stock Option Plan (Tables) [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	(dollars in thousands) December 31, 2015 2014 Weighted-average fair value of options granted during the year N/A N/A Intrinsic value of options exercised N/A $ 239 Options outstanding and exerciseable at year end: 33,000 67,500 Weighted average exercise price $ 12.13 $ 12.57 Intrinsic value $ 19 $ 17 Weighted average remaining contractual life (in years) 1.13 1.16

Note 13 - Earnings Per Share (T

Note 13 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	YEAR ENDED DECEMBER 31, 2015 Income (Numerator) Shares (Denominator) Per-Share Amount Basic EPS: Net income $ 4,908 7,989,088 $ 0.61 Effect of dilutive securities: Stock options — 1,399 Non-vested restricted stock — 46,358 Total dilutive shares 47,757 Diluted EPS: Net income per diluted share $ 4,908 8,036,845 $ 0.61 YEAR ENDED DECEMBER 31, 2014 (dollars in thousands) Income (Numerator) Shares (Denominator) Per-Share Amount Basic EPS: Net income $ 7,122 7,938,052 $ 0.90 Effect of dilutive securities: Stock options — 4,822 Non-vested restricted stock — 49,857 Total dilutive shares 54,679 Diluted EPS: Net income per diluted share $ 7,122 7,992,731 $ 0.89

Note 14 - Commitments and Con41

Note 14 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year ending December 31, 2016 $ 911 2017 865 2018 795 2019 765 2020 666 Thereafter 2,453 $ 6,455
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	(in thousands) Contract Amount Undisbursed loan commitments $ 74,654 Checking reserve 1,235 Equity lines 14,219 Standby letters of credit 1,623 $ 91,731

Note 15 - Financial Instrumen42

Note 15 - Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Fair Value, by Balance Sheet Grouping [Table Text Block]	(in thousands) Carrying Amount Fair Value Hierarchy Valuation Level Financial assets: Cash and cash equivalents $ 190,603 $ 190,603 1 Restricted equity securities 3,716 3,716 2 Loans, net 530,394 537,761 3 Interest receivable 2,420 2,420 2 Financial liabilities: Deposits (814,691 ) (725,982 ) 3 Interest payable (36 ) (36 ) 2 Off-balance-sheet assets (liabilities): Commitments and standby letters of credit (917 ) 3 (in thousands) Carrying Amount Fair Value Hierarchy Valuation Level Financial assets: Cash and cash equivalents $ 144,288 $ 144,288 1 Restricted equity securities 3,275 3,275 2 Loans, net 446,492 455,501 3 Interest receivable 2,024 2,024 2 Financial liabilities: Deposits (669,581 ) (600,941 ) 3 Interest payable (39 ) (39 ) 2 Off-balance-sheet assets (liabilities): Commitments and standby letters of credit (848 ) 3

Note 16 - Fair Value Measurem43

Note 16 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	Fair Value Measurements at December 31, 201 5 Using (in thousands) December 31, 5 Quoted Prices Significant Significant Assets and liabilities measured on a recurring basis: Available-for-sale securities U.S. agencies $ 32,868 $ 0 $ 31,815 $ 0 Collateralized mortgage obligations 2,719 0 2,729 0 Municipalities 68,586 0 66,535 0 SBA pools 806 0 811 0 Corporate debt 13,420 0 10,944 2,476 Asset backed securities 10,138 0 10,321 0 Mutual fund 3,009 3,172 0 0 Assets and liabilities measured on a non-recurring basis: Impaired loans: Land $ 1,965 $ 0 $ 0 $ 1,965 Other real estate owned $ 2,066 $ 0 $ 0 $ 2,066 Fair Value Measurements at December 31, 2014 Using (in thousands) December 31, Quoted Prices Significant Significant Assets and liabilities measured on a recurring basis: Available-for-sale securities U.S. agencies $ 41,930 $ 0 $ 41,930 $ 0 Collateralized mortgage obligations 7,072 0 7,072 0 Municipalities 50,897 0 50,897 0 SBA pools 892 0 892 0 Corporate debt 6,804 0 6,804 0 Asset backed securities 10,710 0 10,710 0 Mutual fund 2,972 2,972 0 0 Assets and liabilities measured on a non-recurring basis: Impaired loans: Land $ 1,743 $ 0 $ 0 $ 1,743 Commercial real estate - mortgages $ 1,171 $ 0 $ 0 $ 1,171 Other real estate owned $ 884 $ 0 $ 0 $ 884

Note 17 - Related Party Trans44

Note 17 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	YEARS ENDED DECEMBER 31, (in thousands) 2015 2014 Aggregate amount outstanding, beginning of year $ 8,218 $ 13,684 New loans or advances during year 17,402 8,345 Repayments during year (18,986 ) (13,811 ) Aggregate amount outstanding, end of year $ 6,634 $ 8,218

Note 21 - Regulatory Matters (T

Note 21 - Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	(in thousands) Actual For capital adequacy purposes To be well capitalized under prompt corrective action provisions Amount Ratio Amount Ratio Amount Ratio Capital ratios for Bank: As of December 31, 2015 Total capital (to Risk- Weighted Assets) $ 81,462 12.2 % $ 53,348 > % $ 66,685 > % Tier I capital (to Risk- Weighted Assets) $ 73,868 11.1 % $ 40,011 > % $ 53,348 > % Common equity Tier 1 capital (to Risk- Weighted Assets) $ 73,868 11.1 % $ 30,008 > % $ 43,345 > % Tier I capital (to Average Assets) $ 73,868 9.1 % $ 32,475 > % $ 40,593 > % As of December 31, 2014 Total capital (to Risk- Weighted Assets) $ 79,168 14.5 % $ 43,778 > % $ 54,722 > % Tier I capital (to Risk- Weighted Assets) $ 72,316 13.2 % $ 21,889 > % $ 32,833 > % Tier I capital (to Average Assets) $ 72,316 10.1 % $ 28,783 > % $ 35,979 > % Capital ratios for Bancorp: As of December 31, 2015 Total capital (to Risk- Weighted Assets) $ 81,852 12.3 % $ 53,353 > % N/A N/A Tier I capital (to Risk- Weighted Assets) $ 74,258 11.1 % $ 40,014 > % N/A N/A Common equity Tier 1 capital (to Risk- Weighted Assets) $ 74,258 11.1 % $ 30,011 > % N/A N/A Tier I capital (to Average Assets) $ 74,258 9.2 % $ 32,478 > % N/A N/A As of December 31, 2014 Total capital (to Risk- Weighted Assets) $ 79,873 14.5 % $ 43,785 > % N/A N/A Tier I capital (to Risk- Weighted Assets) $ 73,020 13.3 % $ 21,893 > % N/A N/A Tier I capital (to Average Assets) $ 73,020 10.2 % $ 28,787 > % N/A N/A

Note 22 - Parent Only Condens46

Note 22 - Parent Only Condensed Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	(dollars in thousands) December 31, December 31, 2015 2014 ASSETS Cash $ 359 $ 612 Investment in bank subsidiary 77,878 74,287 Other assets 109 142 Total assets $ 78,346 $ 75,041 LIABILITIES AND SHAREHOLDERS’ EQUITY Other liabilities $ 83 $ - Total liabilities $ 83 $ - Shareholders’ equity Common stock, no par value; 50,000,000 shares authorized, 8,078,155 and 8,074,855 shares issued and outstanding at December 31, 2015 and 2014, respectively 24,682 24,682 Additional paid-in capital 3,217 2,910 Retained earnings 48,795 45,582 Accumulated other comprehensive income, net of tax 1,569 1,867 Total shareholders’ equity 78,263 75,041 Total liabilities and shareholders' equity $ 78,346 $ 75,041
Condensed Income Statement [Table Text Block]	(dollars in thousands) Year Ended December 31, 2015 2014 INCOME Dividends declared by subsidiary $ 1,695 $ 793 Total income 1,695 793 EXPENSES Salary expense 94 75 Employee benefit expense 261 271 Legal expense 76 34 Other operating expenses 476 103 Total non-interest expense 907 483 Income before equity in undistributed income of subsidiary 788 310 Equity in undistributed net income of subsidiary 3,889 6,577 Income before income tax benefit 4,677 6,887 Income tax benefit 231 235 Net income $ 4,908 $ 7,122
Condensed Cash Flow Statement [Table Text Block]	YEAR ENDED DECEMBER 31, (dollars in thousands) 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 4,908 $ 7,122 Adjustments to reconcile net income to net cash from operating activities: Undistributed net income of subsidiary (3,889 ) (6,577 ) Stock based compensation 261 271 Excess tax benefits from stock-based payment arrangements (46 ) (102 ) Increase in other liabilities 83 0 Decrease (increase) in other assets 79 (17 ) Net cash from operating activities 1,396 697 CASH FLOWS FROM FINANCING ACTIVITIES: Shareholder cash dividends paid (1,695 ) (1,318 ) Proceeds from sale of common stock and exercise of stock options 0 924 Excess tax benefits from stock-based payment arrangements 46 102 Net cash used in financing activities (1,649 ) (292 ) NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (253 ) 405 CASH AND CASH EQUIVALENTS, beginning of period 612 207 CASH AND CASH EQUIVALENTS, end of period $ 359 $ 612 SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: Cash paid during the year for: Income taxes $ 4,152 $ 3,005

Note 1 - Summary of Accountin47

Note 1 - Summary of Accounting Policies (Details)	Dec. 23, 2015USD ($)	Jul. 03, 2008shares	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Note 1 - Summary of Accounting Policies (Details) [Line Items]
Conversion of Stock, Shares Converted for Each Outstanding Share of Wholly Owned Subsidiary (in Shares) | shares		1
Financing Receivable, Troubled Debt Restructuring, Period of No Payment Defaults Required to Be on Accrual Status			6 years
Advertising Expense			$ 189,000	$ 215,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax			121,000	123,000
Other Noninterest Expense			5,977,000	4,417,000
Income Tax Expense (Benefit)			2,054,000	3,574,000
Equity Method Investments			$ 388,000	455,000
Number of Forms of Outstanding Stock Awards			2
Partnership Interest [Member]
Note 1 - Summary of Accounting Policies (Details) [Line Items]
Other Noninterest Expense			$ 67,000	61,000
Expected Income Tax Benefit from Equity Method Investment			1,160,000
Income Tax Expense (Benefit)			88,000	89,000
Partnership Interest [Member] | Interest Receivable and Other Assets [Member]
Note 1 - Summary of Accounting Policies (Details) [Line Items]
Equity Method Investments			$ 388,000	$ 455,000
Mother Lode Bank [Member]
Note 1 - Summary of Accounting Policies (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 7,336,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	78,717,000
	$ 71,125,000

Note 1 - Summary of Accountin48

Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives	12 Months Ended
	Dec. 31, 2015
Building [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	31 years 6 months
Minimum [Member] | Equipment [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	3 years
Minimum [Member] | Furniture and Fixtures [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	3 years
Minimum [Member] | Leasehold Improvements [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	5 years
Minimum [Member] | Automobiles [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	3 years
Maximum [Member] | Equipment [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	12 years
Maximum [Member] | Furniture and Fixtures [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	7 years
Maximum [Member] | Leasehold Improvements [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	15 years
Maximum [Member] | Automobiles [Member]
Note 1 - Summary of Accounting Policies (Details) - Premises and Equipment Estimated Useful Lives [Line Items]
Property, plant, and equipment, useful life	5 years

Note 2 - Business Combination49

Note 2 - Business Combination (Details)	Dec. 23, 2015USD ($)	Dec. 31, 2015USD ($)	Jan. 29, 2016	Dec. 31, 2014USD ($)
Note 2 - Business Combination (Details) [Line Items]
Goodwill		$ 662,000		$ 0
Mother Lode Bank [Member]
Note 2 - Business Combination (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Payments to Acquire Businesses, Gross	$ 7,336,000
Goodwill	$ 662,000
Goodwill, Impairment Loss		0
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		64,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual		37,000
Mother Lode Bank [Member] | Subsequent Event [Member]
Note 2 - Business Combination (Details) [Line Items]
Number of Branches Closed			2
Core Deposits [Member]
Note 2 - Business Combination (Details) [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Core Deposits [Member] | Mother Lode Bank [Member]
Note 2 - Business Combination (Details) [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)		$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	$ 1,031,000
Minimum [Member] | Mother Lode Bank [Member]
Note 2 - Business Combination (Details) [Line Items]
Fair Value Inputs, Prepayment Rate		0.00%
Maximum [Member] | Mother Lode Bank [Member]
Note 2 - Business Combination (Details) [Line Items]
Fair Value Inputs, Prepayment Rate		5.00%

Note 2 - Business Combination50

Note 2 - Business Combination (Details) - Estimated Fair Value of Assets and Liabilities Acquired - USD ($)	Dec. 31, 2015	Dec. 23, 2015	Dec. 31, 2014
Assets:
Loans		$ 45,989,000
Goodwill	$ 662,000		$ 0
Mother Lode Bank [Member]
Assets:
Cash and cash equivalents		30,804,000
Loans		42,831,000
Deferred tax asset		2,651,000
Goodwill		662,000
Other assets		738,000
Total assets acquired		78,717,000
Deposits:
Non-interest bearing		36,177,000
Interest bearing
Transaction accounts		6,112,000
Savings accounts		15,727,000
Money market accounts		7,602,000
Other time accounts		5,507,000
Total deposits		71,125,000
Other liabilites		256,000
Total liabilities assumed		71,381,000
Merger consideration		7,336,000
Core Deposits [Member] | Mother Lode Bank [Member]
Assets:
Core deposit intangible		$ 1,031,000

Note 2 - Business Combination51

Note 2 - Business Combination (Details) - Net Assets Acquired and Estimated Fair Value Adjustments - USD ($)	Dec. 23, 2015	Dec. 31, 2015	Dec. 31, 2014
Fair value adjustments:
Goodwill		$ 662,000	$ 0
Mother Lode Bank [Member]
Note 2 - Business Combination (Details) - Net Assets Acquired and Estimated Fair Value Adjustments [Line Items]
Book value of net assets acquired from Mother Lode Bank	$ 4,884,000
Fair value adjustments:
Fair value adjustments	(860,000)
Deferred tax asset (tax effect of purchase accounting adjustments at 41.15%)	354,000
DTA Carryforward	2,296,000
Fair value of net assets acquired from Mother Lode Bank	6,674,000
Merger consideration	7,336,000
Less: fair value of net assets acquired	(6,674,000)
Goodwill	662,000
Mother Lode Bank [Member] | Loans Receivable [Member]
Fair value adjustments:
Fair value adjustments	(2,960,000)
Mother Lode Bank [Member] | Allowance for Loan Loss [Member]
Fair value adjustments:
Fair value adjustments	1,279,000
Mother Lode Bank [Member] | Finite-Lived Intangible Assets [Member]
Fair value adjustments:
Fair value adjustments	1,031,000
Mother Lode Bank [Member] | Other Assets and Liabilites, Net [Member]
Fair value adjustments:
Fair value adjustments	$ (210,000)

Note 2 - Business Combination52

Note 2 - Business Combination (Details) - Net Assets Acquired and Estimated Fair Value Adjustments (Parentheticals)	Dec. 23, 2015
Mother Lode Bank [Member]
Note 2 - Business Combination (Details) - Net Assets Acquired and Estimated Fair Value Adjustments (Parentheticals) [Line Items]
Deferred tax asset, purchase accounting adjustments	41.15%

Note 2 - Business Combination53

Note 2 - Business Combination (Details) - Pro Forma Financial Information, Unaudited - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 2 - Business Combination (Details) - Pro Forma Financial Information, Unaudited [Line Items]
Net interest income	$ 25,405	$ 25,289
Provision for loan and lease losses	125	1,877
Non-interest income	4,107	3,764
Non-interest expense	22,675	20,234
Income before income taxes	6,962	10,696
Income tax expense	2,054	3,574
Net income	$ 4,908	$ 7,122
Earnings Per Common Share
Basic (in Dollars per share)	$ 0.61	$ 0.90
Diluted (in Dollars per share)	$ 0.61	$ 0.89
Mother Lode Bank [Member] | Pro Forma [Member]
Note 2 - Business Combination (Details) - Pro Forma Financial Information, Unaudited [Line Items]
Net interest income	$ 28,258	$ 28,293
Provision for loan and lease losses	(125)	(1,877)
Non-interest income	4,434	4,088
Non-interest expense	21,606	23,442
Income before income taxes	11,211	10,816
Income tax expense	3,611	3,814
Net income	$ 7,600	$ 7,002
Earnings Per Common Share
Basic (in Dollars per share)	$ 0.95	$ 0.88
Diluted (in Dollars per share)	$ 0.95	$ 0.88

Note 2 - Business Combination54

Note 2 - Business Combination (Details) - Acquisition Related Expenses - Mother Lode Bank [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Business Combination, Separately Recognized Transactions [Line Items]
Business combination, acquisition related expenses	$ 1,971
Data Processing [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Business combination, acquisition related expenses	1,137
Professional Services [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Business combination, acquisition related expenses	582
Personnel Severance [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Business combination, acquisition related expenses	210
Other [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Business combination, acquisition related expenses	$ 42

Note 3 - Cash and Due From Ba55

Note 3 - Cash and Due From Banks (Details)	Dec. 31, 2015USD ($)
Cash and Cash Equivalents [Abstract]
Cash Reserve Deposit Required and Made	$ 107,792,000

Note 4 - Securities (Details)

Note 4 - Securities (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Note 4 - Securities (Details) [Line Items]
Available-for-sale Securities, Gross Realized Gains (in Dollars)		$ 238,000	$ 209,000
Available-for-sale Securities, Gross Realized Losses (in Dollars)	$ 32,000	0	$ 0
Number of Available-for-sale Securities Sold Resulting in Losses	1		0
Security Owned and Pledged as Collateral, Fair Value (in Dollars)		$ 65,902,000	$ 60,474,000
US Government Agencies Debt Securities [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		1
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		4
Collateralized Mortgage Obligations [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		1
US States and Political Subdivisions Debt Securities [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		6
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		9
SBA Pool [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		2
Asset-backed Securities [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		3
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		3
Mutual Fund [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year		1
Corporate Debt Securities [Member]
Note 4 - Securities (Details) [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		7

Note 4 - Securities (Details) -

Note 4 - Securities (Details) - Amortized Cost and Estimated Fair Values of Debt Securities - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	$ 128,880	$ 118,103
Available-for-sale securities: Gross Unrealized Gains	3,451	3,802
Available-for-sale securities: Gross Unrealized Losses	(785)	(628)
Available-for-sale securities: Fair Market Value	131,546	121,277
US Government Agencies Debt Securities [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	31,815	40,316
Available-for-sale securities: Gross Unrealized Gains	1,142	1,760
Available-for-sale securities: Gross Unrealized Losses	(89)	(146)
Available-for-sale securities: Fair Market Value	32,868	41,930
Collateralized Mortgage Obligations [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	2,729	6,927
Available-for-sale securities: Gross Unrealized Gains	17	184
Available-for-sale securities: Gross Unrealized Losses	(27)	(39)
Available-for-sale securities: Fair Market Value	2,719	7,072
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	66,535	49,396
Available-for-sale securities: Gross Unrealized Gains	2,248	1,713
Available-for-sale securities: Gross Unrealized Losses	(197)	(212)
Available-for-sale securities: Fair Market Value	68,586	50,897
SBA Pool [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	811	895
Available-for-sale securities: Gross Unrealized Gains	0	0
Available-for-sale securities: Gross Unrealized Losses	(5)	(3)
Available-for-sale securities: Fair Market Value	806	892
Corporate Debt Securities [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	13,497	6,726
Available-for-sale securities: Gross Unrealized Gains	44	95
Available-for-sale securities: Gross Unrealized Losses	(121)	(17)
Available-for-sale securities: Fair Market Value	13,420	6,804
Asset-backed Securities [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	10,321	10,766
Available-for-sale securities: Gross Unrealized Gains	0	50
Available-for-sale securities: Gross Unrealized Losses	(183)	(106)
Available-for-sale securities: Fair Market Value	10,138	10,710
Mutual Fund [Member]
Available-for-sale securities:
Available-for-sale securities: Amortized Cost	3,172	3,077
Available-for-sale securities: Gross Unrealized Gains	0	0
Available-for-sale securities: Gross Unrealized Losses	(163)	(105)
Available-for-sale securities: Fair Market Value	$ 3,009	$ 2,972

Note 4 - Securities (Details)58

Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	$ 33,307	$ 9,311
Description of Securities-Unrealized Loss Less than 12 months	(352)	(118)
Description of Securities-Fair Value 12 months or more	15,349	27,517
Description of Securities-Unrealized Loss 12 months or more	(433)	(510)
Description of Securities-Fair Value	48,656	36,828
Description of Securities-Unrealized Loss	(785)	(628)
US Government Agencies Debt Securities [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	7,129	0
Description of Securities-Unrealized Loss Less than 12 months	(30)	0
Description of Securities-Fair Value 12 months or more	1,800	8,446
Description of Securities-Unrealized Loss 12 months or more	(59)	(146)
Description of Securities-Fair Value	8,929	8,446
Description of Securities-Unrealized Loss	(89)	(146)
Collateralized Mortgage Obligations [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	0	0
Description of Securities-Unrealized Loss Less than 12 months	0	0
Description of Securities-Fair Value 12 months or more	1,266	1,445
Description of Securities-Unrealized Loss 12 months or more	(27)	(39)
Description of Securities-Fair Value	1,266	1,445
Description of Securities-Unrealized Loss	(27)	(39)
US States and Political Subdivisions Debt Securities [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	11,451	3,530
Description of Securities-Unrealized Loss Less than 12 months	(123)	(22)
Description of Securities-Fair Value 12 months or more	3,680	12,791
Description of Securities-Unrealized Loss 12 months or more	(74)	(190)
Description of Securities-Fair Value	15,131	16,321
Description of Securities-Unrealized Loss	(197)	(212)
SBA Pool [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	0	0
Description of Securities-Unrealized Loss Less than 12 months	0	0
Description of Securities-Fair Value 12 months or more	807	892
Description of Securities-Unrealized Loss 12 months or more	(5)	(3)
Description of Securities-Fair Value	807	892
Description of Securities-Unrealized Loss	(5)	(3)
Corporate Debt Securities [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	9,376	1,983
Description of Securities-Unrealized Loss Less than 12 months	(121)	(17)
Description of Securities-Fair Value 12 months or more	0	0
Description of Securities-Unrealized Loss 12 months or more	0	0
Description of Securities-Fair Value	9,376	1,983
Description of Securities-Unrealized Loss	(121)	(17)
Asset-backed Securities [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	5,351	3,798
Description of Securities-Unrealized Loss Less than 12 months	(78)	(79)
Description of Securities-Fair Value 12 months or more	4,787	971
Description of Securities-Unrealized Loss 12 months or more	(105)	(27)
Description of Securities-Fair Value	10,138	4,769
Description of Securities-Unrealized Loss	(183)	(106)
Mutual Fund [Member]
Note 4 - Securities (Details) - Gross Unrealized Losses and Fair Value of Investments [Line Items]
Description of Securities- Fair Value Less than 12 months	0	0
Description of Securities-Unrealized Loss Less than 12 months	0	0
Description of Securities-Fair Value 12 months or more	3,009	2,972
Description of Securities-Unrealized Loss 12 months or more	(163)	(105)
Description of Securities-Fair Value	3,009	2,972
Description of Securities-Unrealized Loss	$ (163)	$ (105)

Note 4 - Securities (Details)59

Note 4 - Securities (Details) - Amortized Cost and Estimated Fair Values of Debt Securities by Contractual Maturity or Call Date - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Available-for-sale securities:
Due in one year or less	$ 9,523
Due in one year or less	9,863
Due after one year through five years	40,153
Due after one year through five years	41,491
Due after five years through ten years	48,379
Due after five years through ten years	48,847
Due after ten years	30,825
Due after ten years	31,345
	128,880	$ 118,103
	$ 131,546

Note 5 - Loans (Details)

Note 5 - Loans (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Percentage of Outstanding Principal Balance Secured by Owner Occupied Properties			44.30%
Underwriting Standards, Loan to Value Percentage			80.00%
Underwriting Standards, Housing Percentage			36.00%
Underwriting Standards, Total Debt Ratio			42.00%
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans (in Dollars)			$ 376,000	$ 321,000
Financing Receivable, Modifications, Number of Contracts	2	4	5	5
Financing Receivable, Modifications, Recorded Investment (in Dollars)			$ 3,060,000	$ 3,331,000
Allowance for Credit Losses, Change in Method of Calculating Impairment (in Dollars)			722,000	993,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down (in Dollars)			$ 0	$ 0
Financing Receivable, Modifications, Subsequent Default, Number of Contracts			0	0
Financing Receivable Modifications, Period Contractually Past Due for Loan to Be Considered in Payment Default			90 days
Loans and Leases Receivable, Minimum Cash Collateral Percent			110.00%
Loans and Leases Receivable, Gross (in Dollars)			$ 541,032,000	$ 454,471,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged (in Dollars)			$ 541,032,000	454,471,000
Substandard [Member]
Note 5 - Loans (Details) [Line Items]
Financing Receivable Rating Example, Percentage of Loans Classified in Rating Category			40.00%
Loans and Leases Receivable, Gross (in Dollars)			$ 11,688,000	6,751,000
Doubtful [Member]
Note 5 - Loans (Details) [Line Items]
Financing Receivable Rating Example, Percentage of Loans Classified in Rating Category			25.00%
Loans and Leases Receivable, Gross (in Dollars)			$ 738,000	0
Unlikely to be Collected Financing Receivable [Member]
Note 5 - Loans (Details) [Line Items]
Financing Receivable Rating Example, Percentage of Loans Classified in Rating Category			35.00%
Loans and Leases Receivable, Gross (in Dollars)			$ 0	$ 0
Terms Modified [Member]
Note 5 - Loans (Details) [Line Items]
Financing Receivable, Modifications, Number of Contracts			2	4
Commercial Real Estate Portfolio Segment [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross Carrying Amount As Percentage of Total Loans			78.00%
Loans and Leases Receivable, Gross (in Dollars)			$ 423,047,000	$ 358,398,000
Commercial Portfolio Segment [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross Carrying Amount As Percentage of Total Loans			12.00%
Financing Receivable, Modifications, Number of Contracts	1	1
Loans and Leases Receivable, Gross (in Dollars)			$ 63,776,000	54,051,000
Commercial Portfolio Segment [Member] | Substandard [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross (in Dollars)			1,416,000	1,616,000
Commercial Portfolio Segment [Member] | Doubtful [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross (in Dollars)			$ 250,000	0
Residential Real Estate and Other Consumer Loans [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross Carrying Amount As Percentage of Total Loans			6.00%
Agriculture [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross Carrying Amount As Percentage of Total Loans			4.00%
Financing Receivable, Modifications, Number of Contracts	0	0
Loans and Leases Receivable, Gross (in Dollars)			$ 20,847,000	15,753,000
Agriculture [Member] | Substandard [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross (in Dollars)			2,704,000	0
Agriculture [Member] | Doubtful [Member]
Note 5 - Loans (Details) [Line Items]
Loans and Leases Receivable, Gross (in Dollars)			$ 0	$ 0
Minimum [Member]
Note 5 - Loans (Details) [Line Items]
Financing Receivable, Rating Example Disbursement to Unsecured Creditors by Illusory Company in Liquidation, Percentage			40.00%
Maximum [Member]
Note 5 - Loans (Details) [Line Items]
Financing Receivable, Rating Example Disbursement to Unsecured Creditors by Illusory Company in Liquidation, Percentage			65.00%

Note 5 - Loans (Details) - Loan

Note 5 - Loans (Details) - Loans - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commercial real estate:
Loans	$ 541,032	$ 454,471
Less:
Net deferred loan fees/costs and fair value discount on acquired loans	(3,282)	(445)
Allowance for loan losses	(7,356)	(7,534)	$ (7,659)
Net loans	530,394	446,492
Commercial Real Estate Portfolio Segment [Member]
Commercial real estate:
Loans	423,047	358,398
Less:
Allowance for loan losses	(5,920)	(5,963)	(6,247)
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Commercial real estate:
Loans	19,363	9,181
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Commercial real estate:
Loans	363,644	315,506
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member]
Commercial real estate:
Loans	10,239	10,620
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Commercial real estate:
Loans	29,801	23,091
Commercial Portfolio Segment [Member]
Commercial real estate:
Loans	63,776	54,051
Less:
Allowance for loan losses	(627)	(720)	(663)
Consumer Portfolio Segment [Member]
Commercial real estate:
Loans	774	805
Less:
Allowance for loan losses	(38)	(42)	(47)
Residential Portfolio Segment [Member]
Commercial real estate:
Loans	32,588	25,464
Less:
Allowance for loan losses	(426)	(388)	(440)
Agriculture [Member]
Commercial real estate:
Loans	20,847	15,753
Less:
Allowance for loan losses	$ (309)	$ (286)	$ (217)

Note 5 - Loans (Details) - Purc

Note 5 - Loans (Details) - Purchased Credit-impaired and Other Loans, Fair Value $ in Thousands	Dec. 23, 2015USD ($)
Note 5 - Loans (Details) - Purchased Credit-impaired and Other Loans, Fair Value [Line Items]
Contractually required payments including interest	$ 45,989
Less: nonaccretable difference	(1,103)
Cash flows expected to be collected (undiscounted)	44,886
Accretable yield	(2,055)
Fair value of purchased loans	42,831
Mother Lode Bank [Member]
Note 5 - Loans (Details) - Purchased Credit-impaired and Other Loans, Fair Value [Line Items]
Contractually required payments including interest	42,831
Mother Lode Bank [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Note 5 - Loans (Details) - Purchased Credit-impaired and Other Loans, Fair Value [Line Items]
Contractually required payments including interest	1,982
Less: nonaccretable difference	(1,103)
Cash flows expected to be collected (undiscounted)	879
Accretable yield	(14)
Fair value of purchased loans	865
Mother Lode Bank [Member] | Other Purchased Loans [Member]
Note 5 - Loans (Details) - Purchased Credit-impaired and Other Loans, Fair Value [Line Items]
Contractually required payments including interest	44,007
Less: nonaccretable difference	0
Cash flows expected to be collected (undiscounted)	44,007
Accretable yield	(2,041)
Fair value of purchased loans	$ 41,966

Note 5 - Loans (Details) - Non

Note 5 - Loans (Details) - Non Accrual Loans - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Commercial real estate:
Non Accrual Loans	[1]	$ 5,816	$ 4,700
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Commercial real estate:
Non Accrual Loans	[1]	0	0
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Commercial real estate:
Non Accrual Loans	[1]	0	1,296
Commercial Real Estate Portfolio Segment [Member] | Land Loan [Member]
Commercial real estate:
Non Accrual Loans	[1]	2,739	2,995
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Commercial real estate:
Non Accrual Loans	[1]	51	72
Commercial Portfolio Segment [Member]
Commercial real estate:
Non Accrual Loans	[1]	322	337
Consumer Portfolio Segment [Member]
Commercial real estate:
Non Accrual Loans	[1]	0	0
Residential Portfolio Segment [Member]
Commercial real estate:
Non Accrual Loans	[1]	0	0
Agriculture [Member]
Commercial real estate:
Non Accrual Loans	[1]	$ 2,704	$ 0
[1]	Excluded from the above non-accrual loan table are Purchased Credit Impaired loans acquired in the MLB Acquisition.

Note 5 - Loans (Details) - Agin

Note 5 - Loans (Details) - Aging of Past Due Loans - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		$ 6,862	$ 4,233
Loans current		533,305	450,238
Loans purchased credit impaired	[1]	5,816	4,700
Loans		541,032	454,471
Loans greater than 90 days past due and still accruing		0	0
Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		865
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		1,534	49
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		2,704	1,296
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		2,624	2,888
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		423,047	358,398
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Loans current		19,363	9,181
Loans purchased credit impaired	[1]	0	0
Loans		19,363	9,181
Loans greater than 90 days past due and still accruing		0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	1,331
Loans current		363,526	314,175
Loans purchased credit impaired	[1]	0	1,296
Loans		363,644	315,506
Loans greater than 90 days past due and still accruing		0	0
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		118
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	35
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	1,296
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		2,261	2,493
Loans current		7,709	8,127
Loans		10,239	10,620
Loans greater than 90 days past due and still accruing		0	0
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		269
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		2,261	2,493
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		1,233	72
Loans current		28,568	23,019
Loans purchased credit impaired	[1]	51	72
Loans		29,801	23,091
Loans greater than 90 days past due and still accruing		0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		1,182	0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		51	72
Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		664	337
Loans current		62,634	53,714
Loans purchased credit impaired	[1]	322	337
Loans		63,776	54,051
Loans greater than 90 days past due and still accruing		0	0
Commercial Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		478
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		352	14
Commercial Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Commercial Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		312	323
Consumer Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Loans current		774	805
Loans purchased credit impaired	[1]	0	0
Loans		774	805
Loans greater than 90 days past due and still accruing		0	0
Consumer Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		0
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Consumer Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Consumer Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Residential Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Loans current		32,588	25,464
Loans purchased credit impaired	[1]	0	0
Loans		32,588	25,464
Loans greater than 90 days past due and still accruing		0	0
Residential Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		0
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Residential Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Residential Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Agriculture [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		2,704	0
Loans current		18,143	15,753
Loans purchased credit impaired	[1]	2,704	0
Loans		20,847	15,753
Loans greater than 90 days past due and still accruing		0	0
Agriculture [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans purchased credit impaired		0
Agriculture [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		0	0
Agriculture [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		2,704	0
Agriculture [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans past due		$ 0	$ 0
[1]	Excluded from the above non-accrual loan table are Purchased Credit Impaired loans acquired in the MLB Acquisition.

Note 5 - Loans (Details) - Impa

Note 5 - Loans (Details) - Impaired Loans - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Commercial real estate:
Unpaid Contractual Principal Balance		$ 6,980	$ 4,956
Recorded Investment with No Allowance		3,077	408
Recorded Investment with Allowance		2,739	4,291
Total Recroded Investment	[1]	5,816	4,700
Related Allowance		722	993
Average recorded investment		3,894	4,096
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		0	0
Recorded Investment with No Allowance		0	0
Recorded Investment with Allowance		0	0
Total Recroded Investment	[1]	0	0
Related Allowance		0	0
Average recorded investment		0	0
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		0	1,301
Recorded Investment with No Allowance		0	0
Recorded Investment with Allowance		0	1,296
Total Recroded Investment	[1]	0	1,296
Related Allowance		0	125
Average recorded investment		301	554
Commercial Real Estate Portfolio Segment [Member] | Land Loan [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		3,856	3,215
Recorded Investment with No Allowance		0	0
Recorded Investment with Allowance		2,739	2,995
Total Recroded Investment	[1]	2,739	2,995
Related Allowance		722	868
Average recorded investment		2,914	3,155
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		63	80
Recorded Investment with No Allowance		51	72
Recorded Investment with Allowance		0	0
Total Recroded Investment	[1]	51	72
Related Allowance		0	0
Average recorded investment		61	82
Commercial Portfolio Segment [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		357	359
Recorded Investment with No Allowance		322	337
Recorded Investment with Allowance		0	0
Total Recroded Investment	[1]	322	337
Related Allowance		0	0
Average recorded investment		611	304
Consumer Portfolio Segment [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		0	0
Recorded Investment with No Allowance		0	0
Recorded Investment with Allowance		0	0
Total Recroded Investment	[1]	0	0
Related Allowance		0	0
Average recorded investment		0	0
Residential Portfolio Segment [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		0	0
Recorded Investment with No Allowance		0	0
Recorded Investment with Allowance		0	0
Total Recroded Investment	[1]	0	0
Related Allowance		0	0
Average recorded investment		0	0
Agriculture [Member]
Commercial real estate:
Unpaid Contractual Principal Balance		2,704	0
Recorded Investment with No Allowance		2,704	0
Recorded Investment with Allowance		0	0
Total Recroded Investment	[1]	2,704	0
Related Allowance		0	0
Average recorded investment		$ 7	$ 0
[1]	Excluded from the above non-accrual loan table are Purchased Credit Impaired loans acquired in the MLB Acquisition.

Note 5 - Loans (Details) - Trou

Note 5 - Loans (Details) - Troubled Debt Restructurings $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2015	Dec. 31, 2014
Commercial real estate:
Number of Loans	2	4	5	5
Pre-Modification Outstanding Recorded Investment	$ 594	$ 3,438
Post-Modification Oustanding Recorded Investment	$ 594	$ 3,438
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Commercial real estate:
Number of Loans	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Oustanding Recorded Investment	$ 0	$ 0
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Commercial real estate:
Number of Loans	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Oustanding Recorded Investment	$ 0	$ 0
Commercial Real Estate Portfolio Segment [Member] | Land Loan [Member]
Commercial real estate:
Number of Loans	1	3
Pre-Modification Outstanding Recorded Investment	$ 570	$ 3,107
Post-Modification Oustanding Recorded Investment	$ 570	$ 3,107
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Commercial real estate:
Number of Loans	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Oustanding Recorded Investment	$ 0	$ 0
Commercial Portfolio Segment [Member]
Commercial real estate:
Number of Loans	1	1
Pre-Modification Outstanding Recorded Investment	$ 24	$ 331
Post-Modification Oustanding Recorded Investment	$ 24	$ 331
Consumer Portfolio Segment [Member]
Commercial real estate:
Number of Loans	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Oustanding Recorded Investment	$ 0	$ 0
Residential Portfolio Segment [Member]
Commercial real estate:
Number of Loans	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Oustanding Recorded Investment	$ 0	$ 0
Agriculture [Member]
Commercial real estate:
Number of Loans	0	0
Pre-Modification Outstanding Recorded Investment	$ 0	$ 0
Post-Modification Oustanding Recorded Investment	$ 0	$ 0

Note 5 - Loans (Details) - Weig

Note 5 - Loans (Details) - Weighted Average Risk Grades of Loan Portfolio	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commercial real estate:
Weighted average risk grade of loans	3.25	3.19
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Commercial real estate:
Weighted average risk grade of loans	3.72	3
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Commercial real estate:
Weighted average risk grade of loans	3.16	3.15
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member]
Commercial real estate:
Weighted average risk grade of loans	4.58	4.34
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Commercial real estate:
Weighted average risk grade of loans	3.12	3.01
Commercial Portfolio Segment [Member]
Commercial real estate:
Weighted average risk grade of loans	3.57	3.39
Consumer Portfolio Segment [Member]
Commercial real estate:
Weighted average risk grade of loans	1.99	2.11
Residential Portfolio Segment [Member]
Commercial real estate:
Weighted average risk grade of loans	3.01	3.02
Agriculture [Member]
Commercial real estate:
Weighted average risk grade of loans	3.39	3.18

Note 5 - Loans (Details) - Lo68

Note 5 - Loans (Details) - Loans by Credit Quality Indicator - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 541,032	$ 454,471
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	517,954	441,560
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	10,652	6,160
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	11,688	6,751
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	738	0
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	423,047	358,398
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	19,363	9,181
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	18,312	9,181
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,051	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	363,644	315,506
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	357,339	310,912
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,389	2,722
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,916	1,872
Commercial Real Estate Portfolio Segment [Member] | Mortgage Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	10,239	10,620
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	6,358	7,625
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	110	0
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	3,283	2,995
Commercial Real Estate Portfolio Segment [Member] | Land Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	488	0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	29,801	23,091
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	28,568	23,019
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,233	72
Commercial Real Estate Portfolio Segment [Member] | Farmland Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	63,776	54,051
Commercial Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	55,957	48,997
Commercial Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	6,153	3,438
Commercial Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1,416	1,616
Commercial Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	250	0
Consumer Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	774	805
Consumer Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	745	790
Consumer Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Consumer Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	29	15
Consumer Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Residential Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	32,588	25,464
Residential Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	32,532	25,283
Residential Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Residential Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	56	181
Residential Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Agriculture [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	20,847	15,753
Agriculture [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	18,143	15,753
Agriculture [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	0	0
Agriculture [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	2,704	0
Agriculture [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	$ 0	$ 0

Note 5 - Loans (Details) - Allo

Note 5 - Loans (Details) - Allowance for Loan Losses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	$ 7,534	$ 7,659
Ending balance	7,356	7,534
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance			$ 722	$ 993
Collectively evaluated for impairment, allowance			6,634	6,541
Allowance for loan and lease losses	7,356	7,534	7,356	7,534
Ending gross loan balances:
Individually evaluated for impairment, loans			5,816	4,700
Collectively evaluated for impairment, loans			534,351	449,771
Loans			541,032	454,471
Ending balances of loans:
Charge-offs	(62)	(143)
Recoveries	9	1,895
(Reversal of) provision for loan losses	(125)	(1,877)
Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			865
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	5,963	6,247
Ending balance	5,920	5,963
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance			722	993
Collectively evaluated for impairment, allowance			5,198	4,970
Allowance for loan and lease losses	5,963	5,963	5,920	5,963
Ending gross loan balances:
Individually evaluated for impairment, loans			2,790	4,363
Collectively evaluated for impairment, loans			419,868	354,035
Loans			423,047	358,398
Ending balances of loans:
Charge-offs	0	(103)
Recoveries	5	1,882
(Reversal of) provision for loan losses	(48)	(2,063)
Commercial Real Estate Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			387
Commercial Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	720	663
Ending balance	627	720
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance			0	0
Collectively evaluated for impairment, allowance			627	720
Allowance for loan and lease losses	720	720	627	720
Ending gross loan balances:
Individually evaluated for impairment, loans			322	337
Collectively evaluated for impairment, loans			62,976	53,714
Loans			63,776	54,051
Ending balances of loans:
Charge-offs	(32)	0
Recoveries	0	0
(Reversal of) provision for loan losses	(61)	57
Commercial Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			478
Consumer Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	42	47
Ending balance	38	42
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance			0	0
Collectively evaluated for impairment, allowance			38	42
Allowance for loan and lease losses	42	42	38	42
Ending gross loan balances:
Individually evaluated for impairment, loans			0	0
Collectively evaluated for impairment, loans			774	805
Loans			774	805
Ending balances of loans:
Charge-offs	(30)	(40)
Recoveries	4	2
(Reversal of) provision for loan losses	22	33
Consumer Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			0
Residential Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	388	440
Ending balance	426	388
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance			0	0
Collectively evaluated for impairment, allowance			426	388
Allowance for loan and lease losses	388	388	426	388
Ending gross loan balances:
Individually evaluated for impairment, loans			0	0
Collectively evaluated for impairment, loans			32,588	25,464
Loans			32,588	25,464
Ending balances of loans:
Charge-offs	0	0
Recoveries	0	11
(Reversal of) provision for loan losses	38	(63)
Residential Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			0
Agriculture [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	286	217
Ending balance	309	286
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance			0	0
Collectively evaluated for impairment, allowance			309	286
Allowance for loan and lease losses	286	286	309	286
Ending gross loan balances:
Individually evaluated for impairment, loans			2,704	0
Collectively evaluated for impairment, loans			18,143	15,753
Loans			20,847	15,753
Ending balances of loans:
Charge-offs	0	0
Recoveries	0	0
(Reversal of) provision for loan losses	23	69
Agriculture [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			0
Unallocated Financing Receivables [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	135	45
Ending balance	36	135
Allowance for loan losses for loans:
Individually evaluated for impairment, allowance				0
Collectively evaluated for impairment, allowance			36	135
Allowance for loan and lease losses	135	135	36	135
Ending gross loan balances:
Individually evaluated for impairment, loans			0	0
Collectively evaluated for impairment, loans			0	0
Loans			0	$ 0
Ending balances of loans:
Charge-offs	0	0
Recoveries	0	0
(Reversal of) provision for loan losses	$ (99)	$ 90
Unallocated Financing Receivables [Member] | Receivables Acquired with Deteriorated Credit Quality [Member]
Ending gross loan balances:
Individually evaluated for impairment, loans			$ 0

Note 5 - Loans (Details) - Chan

Note 5 - Loans (Details) - Changes in the Allowance Off Balance Sheet Commitments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Changes in the Allowance Off Balance Sheet Commitments [Abstract]
Balance, beginning of year	$ 218	$ 134
Provision charged to operations for off balance sheet	7	84
Acquired balance from Mother Lode Bank (fair value)	13	0
Balance, end of year	$ 238	$ 218

Note 6 - Premises and Equipme71

Note 6 - Premises and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,207,000	$ 1,174,000

Note 6 - Premises and Equipme72

Note 6 - Premises and Equipment (Details) - Classifications of Premises and Equipment - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 24,961	$ 23,573
Less accumulated depreciation and amortization	(10,684)	(9,507)
	14,277	14,066
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	4,755	4,755
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	8,939	8,667
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	4,135	3,672
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 7,132	$ 6,479

Note 7 - Interest Receivable 73

Note 7 - Interest Receivable and Other Assets (Details) - Other Assets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Assets [Abstract]
Interest income receivable on loans	$ 1,495	$ 1,271
Interest income receivable on investments	925	753
Net deferred tax asset	5,439	2,614
Federal Reserve Bank stock	758	758
Federal Home Loan Bank stock	2,958	2,517
Cash surrender value of life insurance	13,747	13,545
Investment in limited partnership	388	455
Goodwill	662	0
Core deposit intangible	1,031	0
Prepaid expenses and other	749	2,016
	$ 28,152	$ 22,658

Note 8 - Deposits (Details) - D

Note 8 - Deposits (Details) - Deposit - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deposit [Abstract]
Demand	$ 279,367	$ 225,957
NOW accounts	130,674	108,374
Money market deposit accounts	282,449	247,442
Savings	71,627	39,412
Time, $250,000 and under	35,482	38,247
Time, over $250,000	15,092	10,149
Total deposits	$ 814,691	$ 669,581

Note 8 - Deposits (Details) - C

Note 8 - Deposits (Details) - Certificates of Deposit Issued and Remaining Maturities $ in Thousands	Dec. 31, 2015USD ($)
Certificates of Deposit Issued and Remaining Maturities [Abstract]
2,016	$ 38,295
2,017	10,263
2,018	1,793
2,019	223
	$ 50,574

Note 9 - FHLB Advances (Details

Note 9 - FHLB Advances (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Advances from Federal Home Loan Banks	$ 0	$ 0
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	198,415,000	176,689,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	$ 541,032,000	$ 454,471,000

Note 10 - Interest on Deposits

Note 10 - Interest on Deposits (Details) - Interest on Deposits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Interest on Deposits [Abstract]
Savings and other deposits	$ 423	$ 396
Time deposits over $250,000	26	32
Other time deposits	166	219
	$ 615	$ 647

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details) MXV in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2015MXV	Dec. 31, 2013USD ($)
Note 11 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards	$ 3,800,000
Operating Loss Carryforwards, Annual Usable Amount per Jurisdiction	191,000
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	219,000	$ 0
Unrecognized Tax Benefits, Reversal of Unrecognized Tax Benefits to Income Tax Expense	83,000	0
Unrecognized Tax Benefits	0	302,000		$ 302,000
Unrecognized Tax Benefits, Period Increase (Decrease)		0
Domestic Tax Authority [Member]
Note 11 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	2,400,000
State and Local Jurisdiction [Member]
Note 11 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration | MXV			MXV 1.9
California Franchise Tax Board [Member] | State and Local Jurisdiction [Member]
Note 11 - Income Taxes (Details) [Line Items]
Income Taxes Paid	332,000
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	219,000
Unrecognized Tax Benefits, Reversal of Unrecognized Tax Benefits to Income Tax Expense	$ 83,000
Unrecognized Tax Benefits		302,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense		$ 51,000

Note 11 - Income Taxes (Detai79

Note 11 - Income Taxes (Details) - Provision for Income Taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current
Federal	$ 1,498	$ 2,757
State	521	1,004
	2,019	3,761
Deferred
Federal	64	(185)
State	(29)	(2)
	35	(187)
	$ 2,054	$ 3,574

Note 11 - Income Taxes (Detai80

Note 11 - Income Taxes (Details) - Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Allowance for loan losses	$ 3,033	$ 3,100
Fair value discount on acquired loans	1,218	0
Acquired net operating loss	1,587	0
Restricted stock expense	50	38
Accrued vacation	72	53
Accrued salary continuation liability	1,004	914
Deferred compensation	110	109
Nonaccrual loans	213	140
Reserve for undisbursed commitments	92	90
OREO expenses	492	254
Investment in limited partnership	0	(1)
State income tax	245	353
Holding company organization fees	30	34
	8,146	5,084
Deferred tax liabilities:
Prepaid expenses	(98)	(73)
FHLB dividends	(220)	(220)
Accumulated depreciation	(505)	(609)
Deferred loan costs	(361)	(259)
Accrued bonus	(2)	(3)
Core deposit intangible	(424)	0
Unrealized gain on securities available for sale	(1,097)	(1,306)
	(2,707)	(2,470)
Net deferred income tax asset	$ 5,439	$ 2,614

Note 11 - Income Taxes (Detai81

Note 11 - Income Taxes (Details) - Unrecognized Tax Benefits - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Unrecognized Tax Benefits [Abstract]
Beginning balance	$ 302,000	$ 302,000
Payments to FTB to settle tax exams, net of federal deduction	(219,000)	0
Reversal of unrecognized tax benefits to income tax expense	(83,000)	0
Ending balance	$ 0	$ 302,000

Note 11 - Income Taxes (Detai82

Note 11 - Income Taxes (Details) - Effective Tax Rate Reconciliation	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Effective Tax Rate Reconciliation [Abstract]
Federal statutory income tax rate	34.00%	34.00%
State taxes, net of federal tax benefit	7.20%	7.20%
Tax exempt interest on municipal securities and loans	(8.70%)	(4.70%)
Tax exempt earnings on bank owned life insurance	(2.50%)	(1.70%)
Reversal of reserve for tax exams	(1.20%)	0.00%
Low income housing tax credit	(0.90%)	(0.60%)
California enterprise zone tax credits and deductions	(0.50%)	(0.40%)
Non-deductible merger expenses	2.40%	0.00%
Other	(0.20%)	0.20%
Effective tax rate	29.50%	33.40%

Note 12 - Stock Option Plan (De

Note 12 - Stock Option Plan (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Note 12 - Stock Option Plan (Details) [Line Items]
Share Based Compensation Arrangements by Share Based Payment Award Number of Plans	2
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	$ 46,000	$ 102,000
Employee Stock Option [Member]
Note 12 - Stock Option Plan (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares) | shares	1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 0	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	0
Proceeds from Stock Options Exercised	0	924,000
Allocated Share-based Compensation Expense	0	1,000
Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options		88,000
Restricted Stock [Member]
Note 12 - Stock Option Plan (Details) [Line Items]
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	107,000	111,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	412,000	636,000
Allocated Share-based Compensation Expense	$ 261,000	$ 271,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares) | shares	6,000	24,500
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares	$ 9.64	$ 9.44
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	$ 46,000	$ 30,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 87 days	2 years 295 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in Shares) | shares	36,536	34,236
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 345,000	$ 306,000

Note 12 - Stock Option Plan (84

Note 12 - Stock Option Plan (Details) - Stock Option Plan - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Note 12 - Stock Option Plan (Details) - Stock Option Plan [Line Items]
Outstanding at beginning of year | shares	67,500
Outstanding at beginning of year | $ / shares	$ 12.57
Granted | shares	0
Granted | $ / shares	$ 0
Exercised | shares	0
Exercised | $ / shares	$ 0
Forfeited | shares	(34,500)
Forfeited | $ / shares	$ 12.98
Outstanding at end of year | shares	33,000
Outstanding at end of year | $ / shares	$ 12.13

Note 12 - Stock Option Plan (85

Note 12 - Stock Option Plan (Details) - Restricted Stock - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 12 - Stock Option Plan (Details) - Restricted Stock [Line Items]
Unvested at beginning of year	114,747
Unvested at beginning of year	$ 7.36
Granted	6,000	24,500
Granted	$ 9.64	$ 9.44
Vested	(36,536)	(34,236)
Vested	$ 7.18
Cancelled	(2,700)
Cancelled	$ 8.05
Unvested at end of year	81,511	114,747
Unvested at end of year	$ 7.59	$ 7.36

Note 12 - Stock Option Plan (86

Note 12 - Stock Option Plan (Details) - Weighted Average Fair Value of Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Weighted Average Fair Value of Options [Abstract]
Weighted-average fair value of options granted during the year
Intrinsic value of options exercised		$ 239
Options outstanding and exerciseable at year end:	33,000	67,500
Weighted average exercise price	$ 12.13	$ 12.57
Intrinsic value	$ 19	$ 17
Weighted average remaining contractual life (in years)	1 year 47 days	1 year 58 days

Note 13 - Earnings Per Share (D

Note 13 - Earnings Per Share (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares	Dec. 31, 2014$ / sharesshares
Note 13 - Earnings Per Share (Details) [Line Items]
Number of Forms of Outstanding Common Stock	2
Employee Stock Option [Member]
Note 13 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares	47,784	63,815
Restricted Stock [Member]
Note 13 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares	0	0
Minimum [Member] | Employee Stock Option [Member]
Note 13 - Earnings Per Share (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 9.95	$ 9.95
Maximum [Member] | Employee Stock Option [Member]
Note 13 - Earnings Per Share (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 15.67	$ 15.67

Note 13 - Earnings Per Share 88

Note 13 - Earnings Per Share (Details) - Earnings Per Share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Basic EPS:
Net income (in Dollars)	$ 4,908	$ 7,122
Net income	7,989,088	7,938,052
Net income (in Dollars per share)	$ 0.61	$ 0.90
Effect of dilutive securities:
Stock options	1,399	4,822
Non-vested restricted stock	46,358	49,857
Total dilutive shares	47,757	54,679
Diluted EPS:
Net income per diluted share (in Dollars)	$ 4,908	$ 7,122
Net income per diluted share	8,036,845	7,992,731
Net income per diluted share (in Dollars per share)	$ 0.61	$ 0.89

Note 14 - Commitments and Con89

Note 14 - Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense	$ 874,000	$ 816,000

Note 14 - Commitments and Con90

Note 14 - Commitments and Contingencies (Details) - Future Minimum Commitments under Operating Leases $ in Thousands	Dec. 31, 2015USD ($)
Future Minimum Commitments under Operating Leases [Abstract]
2,016	$ 911
2,017	865
2,018	795
2,019	765
2,020	666
Thereafter	2,453
	$ 6,455

Note 14 - Commitments and Con91

Note 14 - Commitments and Contingencies (Details) - Financial Instruments Whose Contract Amounts Represent Credit Risk $ in Thousands	Dec. 31, 2015USD ($)
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair value of off-balance sheet risks	$ 91,731
Undisbursed Loan Commitments [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair value of off-balance sheet risks	74,654
Checking Reserve [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair value of off-balance sheet risks	1,235
Equity Line [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair value of off-balance sheet risks	14,219
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Fair value of off-balance sheet risks	$ 1,623

Note 15 - Financial Instrumen92

Note 15 - Financial Instruments (Details) - Fair Value of Financial Instruments - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financial assets:
Cash and cash equivalents	$ 190,603	$ 144,288	$ 105,191
Loans, net	530,394	446,492
Interest receivable	1,495	1,271
Interest receivable, fair value	1,495	1,271
Financial liabilities:
Deposits	(814,691)	(669,581)
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents	190,603	144,288
Cash and cash equivalents, fair value	190,603	144,288
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Restricted equity securities	3,716	3,275
Restricted equity securities, fair value	3,716	3,275
Interest receivable	2,420	2,024
Interest receivable, fair value	2,420	2,024
Financial liabilities:
Interest payable	(36)	(39)
Interest payable, fair value	(36)	(39)
Fair Value, Inputs, Level 3 [Member]
Financial assets:
Loans, net	530,394	446,492
Loans, net, fair value	537,761	455,501
Financial liabilities:
Deposits	(814,691)	(669,581)
Deposits, fair value	(725,982)	(600,941)
Off-balance-sheet assets (liabilities):
Commitments and standby letters of credit, fair value	$ (917)	$ (848)

Note 16 - Fair Value Measurem93

Note 16 - Fair Value Measurements (Details) - Fair Value, Inputs, Level 3 [Member] - Other Real Estate Owned [Member]	12 Months Ended
	Dec. 31, 2015
Note 16 - Fair Value Measurements (Details) [Line Items]
Fair Value Inputs, Discount Rate	6.00%
Minimum [Member]
Note 16 - Fair Value Measurements (Details) [Line Items]
Fair Value Inputs, Comparability Adjustments	10.00%
Maximum [Member]
Note 16 - Fair Value Measurements (Details) [Line Items]
Fair Value Inputs, Comparability Adjustments	20.00%

Note 16 - Fair Value Measurem94

Note 16 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value on Recurring and Non Recurring Basis - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Available-for-sale securities
Available for sale securities	$ 131,546	$ 121,277
Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Other real estate owned	2,066	884
Fair Value, Measurements, Nonrecurring [Member] | Land Loan [Member]
Impaired loans:
Impaired loans	1,965
US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	32,868	41,930
Collateralized Mortgage Obligations [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	2,719	7,072
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	68,586	50,897
SBA Pool [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	806	892
Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	13,420	6,804
Asset-backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	10,138	10,710
Mutual Fund [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	3,009	2,972
Land Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		1,743
Commercial Real Estate Mortgages [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		1,171
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Other real estate owned	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Nonrecurring [Member] | Land Loan [Member]
Impaired loans:
Impaired loans	0
Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage Obligations [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 1 [Member] | SBA Pool [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 1 [Member] | Asset-backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 1 [Member] | Mutual Fund [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	3,172	2,972
Fair Value, Inputs, Level 1 [Member] | Land Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		0
Fair Value, Inputs, Level 1 [Member] | Commercial Real Estate Mortgages [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Other real estate owned	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Nonrecurring [Member] | Land Loan [Member]
Impaired loans:
Impaired loans	0
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	31,815	41,930
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	2,729	7,072
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	66,535	50,897
Fair Value, Inputs, Level 2 [Member] | SBA Pool [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	811	892
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	10,944	6,804
Fair Value, Inputs, Level 2 [Member] | Asset-backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	10,321	10,710
Fair Value, Inputs, Level 2 [Member] | Mutual Fund [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 2 [Member] | Land Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		0
Fair Value, Inputs, Level 2 [Member] | Commercial Real Estate Mortgages [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Other real estate owned	2,066	884
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member] | Land Loan [Member]
Impaired loans:
Impaired loans	1,965
Fair Value, Inputs, Level 3 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage Obligations [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 3 [Member] | SBA Pool [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	2,476	0
Fair Value, Inputs, Level 3 [Member] | Asset-backed Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	0	0
Fair Value, Inputs, Level 3 [Member] | Mutual Fund [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Available for sale securities	$ 0	0
Fair Value, Inputs, Level 3 [Member] | Land Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		1,743
Fair Value, Inputs, Level 3 [Member] | Commercial Real Estate Mortgages [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans:
Impaired loans		$ 1,171

Note 17 - Related Party Trans95

Note 17 - Related Party Transactions (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Deposit Liabilities	$ 62,727,000	$ 58,446,000

Note 17 - Related Party Trans96

Note 17 - Related Party Transactions (Details) - Loans to Related Parties - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Loans to Related Parties [Abstract]
Aggregate amount outstanding, beginning of year	$ 8,218	$ 13,684
New loans or advances during year	17,402	8,345
Repayments during year	(18,986)	(13,811)
Aggregate amount outstanding, end of year	$ 6,634	$ 8,218

Note 18 - Profit Sharing Plan (

Note 18 - Profit Sharing Plan (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Profit Sharing Plan [Abstract]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 454,000	$ 371,000

Note 20 - Other Post-retireme98

Note 20 - Other Post-retirement Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Note 20 - Other Post-retirement Benefit Plans (Details) [Line Items]
Other Postretirement Defined Benefit Plan, Expected Annual Future Benefit Payments Period	20 years
Other Postretirement Defined Benefit Plan, Liabilities	$ 2,440,000	$ 2,222,000
Bank Owned Life Insurance	$ 13,747,000	$ 13,545,000
Director Retirement Plan [Member]
Note 20 - Other Post-retirement Benefit Plans (Details) [Line Items]
Other Postretirement Defined Benefit Plan, Expected Annual Future Benefit Payments Period	10 years

Note 21 - Regulatory Matters (D

Note 21 - Regulatory Matters (Details)	Dec. 31, 2015	Dec. 31, 2014
Note 21 - Regulatory Matters (Details) [Line Items]
Common Equity Tier 1 Capital Required for Capital Adequacy to Risk Weighted Assets	4.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%	4.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%	4.00%
Capital Conservation Buffer	2.50%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets, Highest Rated Banks	3.00%
Minimum [Member]
Note 21 - Regulatory Matters (Details) [Line Items]
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets, Percentage Above Minimum	1.00%
Maximum [Member]
Note 21 - Regulatory Matters (Details) [Line Items]
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	5.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets, Percentage Above Minimum	2.00%

Note 21 - Regulatory Matters100

Note 21 - Regulatory Matters (Details) - Company and Bank's Actual Capital Amounts and Ratios - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to Risk- Weighted Assets), actual, amount	$ 81,852	$ 79,873
Total capital (to Risk- Weighted Assets), actual, ratio	12.30%	14.50%
Total capital (to Risk- Weighted Assets), required for capital adequacy, amount	$ 53,353	$ 43,785
Total capital (to Risk- Weighted Assets), required for capital adequacy, ratio	8.00%	8.00%
Total capital (to Risk- Weighted Assets), required to be well capitalized, amount
Total capital (to Risk- Weighted Assets), required to be well capitalized, ratio
Tier I capital (to Risk- Weighted Assets), actual, amount	$ 74,258	$ 73,020
Tier I capital (to Risk- Weighted Assets), actual, ratio	11.10%	13.30%
Tier I capital (to Risk- Weighted Assets), required for capital adequacy, amount	$ 40,014	$ 21,893
Tier I capital (to Risk- Weighted Assets), required for capital adequacy, ratio	6.00%	4.00%
Tier I capital (to Risk- Weighted Assets), required to be well capitalized, amount
Tier I capital (to Risk- Weighted Assets), required to be well capitalized, ratio
Common Equity Tier 1 Capital (to Risk Weighted Assets), actual, amount	$ 74,258
Common Equity Tier 1 Capital (to Risk Weighted Assets), actual, ratio	11.10%
Common Equity Tier 1 Capital (to Risk Weighted Assets), required for capital adequacy, amount	$ 30,011
Common Equity Tier 1 Capital (to Risk Weighted Assets), required for capital adequacy, ratio	4.50%
Common Equity Tier 1 Capital (to Risk Weighted Assets), required to be well capitalized, amount
Common Equity Tier 1 Capital (to Risk Weighted Assets), required to be well capitalized, ratio
Tier I capital (to Average Assets), actual, amount	$ 74,258	$ 73,020
Tier I capital (to Average Assets), actual, ratio	9.20%	10.20%
Tier I capital (to Average Assets), required for capital adequacy, amount	$ 32,478	$ 28,787
Tier I capital (to Average Assets), required for capital adequacy, ratio	4.00%	4.00%
Tier I capital (to Average Assets), required to be well capitalized, amount
Tier I capital (to Average Assets), required to be well capitalized, ratio
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to Risk- Weighted Assets), actual, amount	$ 81,462	$ 79,168
Total capital (to Risk- Weighted Assets), actual, ratio	12.20%	14.50%
Total capital (to Risk- Weighted Assets), required for capital adequacy, amount	$ 53,348	$ 43,778
Total capital (to Risk- Weighted Assets), required for capital adequacy, ratio	8.00%	8.00%
Total capital (to Risk- Weighted Assets), required to be well capitalized, amount	$ 66,685	$ 54,722
Total capital (to Risk- Weighted Assets), required to be well capitalized, ratio	10.00%	10.00%
Tier I capital (to Risk- Weighted Assets), actual, amount	$ 73,868	$ 72,316
Tier I capital (to Risk- Weighted Assets), actual, ratio	11.10%	13.20%
Tier I capital (to Risk- Weighted Assets), required for capital adequacy, amount	$ 40,011	$ 21,889
Tier I capital (to Risk- Weighted Assets), required for capital adequacy, ratio	6.00%	4.00%
Tier I capital (to Risk- Weighted Assets), required to be well capitalized, amount	$ 53,348	$ 32,833
Tier I capital (to Risk- Weighted Assets), required to be well capitalized, ratio	8.00%	6.00%
Common Equity Tier 1 Capital (to Risk Weighted Assets), actual, amount	$ 73,868
Common Equity Tier 1 Capital (to Risk Weighted Assets), actual, ratio	11.10%
Common Equity Tier 1 Capital (to Risk Weighted Assets), required for capital adequacy, amount	$ 30,008
Common Equity Tier 1 Capital (to Risk Weighted Assets), required for capital adequacy, ratio	4.50%
Common Equity Tier 1 Capital (to Risk Weighted Assets), required to be well capitalized, amount	$ 43,345
Common Equity Tier 1 Capital (to Risk Weighted Assets), required to be well capitalized, ratio	6.50%
Tier I capital (to Average Assets), actual, amount	$ 73,868	$ 72,316
Tier I capital (to Average Assets), actual, ratio	9.10%	10.10%
Tier I capital (to Average Assets), required for capital adequacy, amount	$ 32,475	$ 28,783
Tier I capital (to Average Assets), required for capital adequacy, ratio	4.00%	4.00%
Tier I capital (to Average Assets), required to be well capitalized, amount	$ 40,593	$ 35,979
Tier I capital (to Average Assets), required to be well capitalized, ratio	5.00%	5.00%

Note 22 - Parent Only Conden101

Note 22 - Parent Only Condensed Financial Statements (Details) - Condensed Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Other assets	$ 28,152	$ 22,658
Total assets	897,038	749,665
LIABILITIES AND SHAREHOLDERS’ EQUITY
Other liabilities	4,084	5,043
Total liabilities	818,775	674,624
Shareholders’ equity
Common stock, no par value; 50,000,000 shares authorized, 8,078,155 and 8,074,855 shares issued and outstanding at December 31, 2015 and 2014, respectively	24,682	24,682
Retained earnings	48,795	45,582
Accumulated other comprehensive income, net of tax	1,569	1,867
Total shareholders’ equity	78,263	75,041	$ 64,517
Total liabilities and shareholders' equity	897,038	749,665
Parent [Member]
ASSETS
Cash	359	612
Investment in bank subsidiary	77,878	74,287
Other assets	109	142
Total assets	78,346	75,041
LIABILITIES AND SHAREHOLDERS’ EQUITY
Other liabilities	83
Total liabilities	83
Shareholders’ equity
Common stock, no par value; 50,000,000 shares authorized, 8,078,155 and 8,074,855 shares issued and outstanding at December 31, 2015 and 2014, respectively	24,682	24,682
Additional paid-in capital	3,217	2,910
Retained earnings	48,795	45,582
Accumulated other comprehensive income, net of tax	1,569	1,867
Total shareholders’ equity	78,263	75,041
Total liabilities and shareholders' equity	$ 78,346	$ 75,041

Note 22 - Parent Only Conden102

Note 22 - Parent Only Condensed Financial Statements (Details) - Condensed Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	8,078,155	8,074,855
Common stock, shares outstanding	8,078,155	8,074,855
Parent [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value (in Dollars per share)	$ 0	$ 0
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	8,078,155	8,074,855
Common stock, shares outstanding	8,078,155	8,074,855

Note 22 - Parent Only Conden103

Note 22 - Parent Only Condensed Financial Statements (Details) - Condensed Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
INCOME
Total income	$ 26,020	$ 25,936
EXPENSES
Salary expense	11,717	11,120
Other operating expenses	5,977	4,417
Total non-interest expense	22,675	20,234
Income before equity in undistributed income of subsidiary	6,962	10,696
Income tax benefit	(2,054)	(3,574)
Net income	4,908	7,122
Parent [Member]
INCOME
Dividends declared by subsidiary	1,695	793
Total income	1,695	793
EXPENSES
Salary expense	94	75
Employee benefit expense	261	271
Legal expense	76	34
Other operating expenses	476	103
Total non-interest expense	907	483
Income before equity in undistributed income of subsidiary	788	310
Equity in undistributed net income of subsidiary	3,889	6,577
Income before income tax benefit	4,677	6,887
Income tax benefit	231	235
Net income	$ 4,908	$ 7,122

Note 22 - Parent Only Conden104

Note 22 - Parent Only Condensed Financial Statements (Details) - Condensed Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 4,908	$ 7,122
Adjustments to reconcile net income to net cash from operating activities:
Stock based compensation	261	271
Excess tax benefits from stock-based payment arrangements	(46)	(102)
Decrease (increase) in other assets	(90)	529
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock and exercise of stock options	0	924
Excess tax benefits from stock-based payment arrangements	46	102
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	46,315	39,097
CASH AND CASH EQUIVALENTS, beginning of period	144,288	105,191
CASH AND CASH EQUIVALENTS, end of period	190,603	144,288
Cash paid during the year for:
Income taxes	4,152	3,005
Parent [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	4,908	7,122
Adjustments to reconcile net income to net cash from operating activities:
Undistributed net income of subsidiary	(3,889)	(6,577)
Stock based compensation	261	271
Excess tax benefits from stock-based payment arrangements	(46)	(102)
Increase in other liabilities	83	0
Decrease (increase) in other assets	79	(17)
Net cash from operating activities	1,396	697
CASH FLOWS FROM FINANCING ACTIVITIES:
Shareholder cash dividends paid	(1,695)	(1,318)
Proceeds from sale of common stock and exercise of stock options	0	924
Excess tax benefits from stock-based payment arrangements	46	102
Net cash used in financing activities	(1,649)	(292)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(253)	405
CASH AND CASH EQUIVALENTS, beginning of period	612	207
CASH AND CASH EQUIVALENTS, end of period	359	612
Cash paid during the year for:
Income taxes	$ 4,152	$ 3,005