Madison County Financial (MCBK) 10-Q 13 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 01, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Madison County Financial, Inc.	'
Entity Central Index Key	'0001547635	'
Trading Symbol	'mcbk	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	3,050,982
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash and due from banks	$2,565	$4,067
Interest-earning demand accounts	114	52
Cash and cash equivalents	2,679	4,119
Certificates of deposit	1,000	1,000
Investment securities:	'	'
Available for sale, at fair value	10,986	9,719
Held to maturity, at amortized cost (fair value of $35,414 and $32,892, respectively)	35,290	34,144
Loans held for sale	363	269
Loans receivable, net of allowance for losses of $6,741 and $6,171, respectively	223,749	224,345
Stock in Federal Home Loan Bank ("FHLB") of Topeka	796	1,472
Premises and equipment, net	2,214	2,199
Bank-owned life insurance ("BOLI")	6,343	4,750
Accrued interest receivable	3,268	3,807
Core deposit intangible	586	654
Goodwill	481	481
Other assets	3,329	3,136
Total assets	291,084	290,095
Liabilities	'	'
Deposits	213,839	205,706
Borrowings	12,100	20,000
Accrued interest payable	94	99
Other liabilities	3,861	2,898
Total liabilities	229,894	228,703
Commitments and contingencies	'	'
Stockholders' Equity	'	'
Common stock, $0.01 par value per share: Issued and outstanding - 3,060,982 and 3,035,844 respectively	30	30
Additional paid in capital	26,986	28,035
Unearned employee stock ownership plan (ESOP)	-2,299	-2,350
Retained earnings	36,339	35,723
Accumulated other comprehensive income (loss)	134	-46
Total stockholders' equity	61,190	61,392
Total liabilities and stockholders' equity	$291,084	$290,095

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parentheticals) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Statement Of Financial Position [Abstract]	'	'
Held to maturity, at fair value (in dollars)	$35,414	$32,892
Allowance for loans losses (in dollars)	$6,741	$6,171
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares issued	3,060,982	3,035,844
Common stock, shares outstanding	3,060,982	3,035,844

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Interest and Dividend Income	'	'	'	'
Loans receivable, including fees	$2,747	$2,504	$5,426	$5,082
Investment securities - taxable	91	85	178	168
Investment securities - non-taxable	263	209	521	406
Other	8	24	16	45
Total interest income	3,109	2,822	6,141	5,701
Interest Expense	'	'	'	'
Deposits	386	373	767	756
Borrowings	61	54	117	108
Total interest expense	447	427	884	864
Net interest income	2,662	2,395	5,257	4,837
Provision for loan losses	285	255	570	510
Net Interest Income After Provision for Loan Losses	2,377	2,140	4,687	4,327
Other Income	'	'	'	'
Service charges on deposit accounts	70	54	129	102
ATM and credit card fees	40	34	75	65
Loan servicing income, net	55	52	111	101
Gain on sale of loans	99	127	190	294
Increase in surrender value of life insurance	50	38	93	76
Insurance commission income	85	94	171	183
Other income	37	48	51	84
Total other income	436	447	820	905
Other Expense	'	'	'	'
Salaries and employee benefits	1,036	1,013	2,122	1,963
Director fees and benefits	114	28	502	48
Net occupancy	134	162	259	279
Data processing fees	65	37	110	98
Professional fees	83	84	219	219
Advertising	25	28	51	55
Supplies	46	25	83	56
FDIC insurance premiums	34	38	67	69
Core deposit intangible amortization	34	39	68	78
Other expense	196	124	344	320
Total other expense	1,767	1,578	3,825	3,185
Income Before Income Tax Expense	1,046	1,009	1,682	2,047
Income tax expense	266	269	387	555
Net Income	$780	$740	$1,295	$1,492
Earnings Per Share:	'	'	'	'
Basic (in dollars per share)	$0.28	$0.25	$0.45	$0.51
Diluted (in dollars per share)	$0.28	$0.25	$0.45	$0.51
Dividends Per Share (in dollars per share)	$0.24	$0.28	$0.24	$0.28

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement Of Other Comprehensive Income [Abstract]	'	'	'	'
Net Income	$780	$740	$1,295	$1,492
Other Comprehensive Income (Loss)	'	'	'	'
Unrealized gains (losses) on available-for-sale securities, net of tax expense (benefit) of $49 (unaudited), $(96) (unaudited) $92 (unaudited) and $(109) (unaudited) for the three months and six months ended June 30, 2014 and 2013, respectively	98	-185	180	-210
Other Comprehensive Income, total	98	-185	180	-210
Comprehensive Income	$878	$555	$1,475	$1,282

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement Of Other Comprehensive Income [Abstract]	'	'	'	'
Taxes on unrealized gains (losses) on available-for-sale securities	$49	($96)	$92	($109)

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (USD $)	Common Stock	Additional Paid-in Capital	Unearned ESOP Shares	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Total
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2012	$32	$30,693	($2,452)	$33,530	$261	$62,064
Balance (in shares) at Dec. 31, 2012	3,193,054	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Net income	'	'	'	1,492	'	1,492
Other comprehensive income (loss)	'	'	'	'	-210	-210
ESOP shares earned	'	34	51	'	'	85
Dividends paid ($0.24 per share and $0.28 per share for June 30, 2014 and June 30, 2013 respectively)	'	'	'	-826	'	-826
Balance at Jun. 30, 2013	32	30,727	-2,401	34,196	51	62,605
Balance (in shares) at Jun. 30, 2013	3,193,054	'	'	'	'	'
Balance at Dec. 31, 2013	30	28,035	-2,350	35,723	-46	61,392
Balance (in shares) at Dec. 31, 2013	3,035,844	'	'	'	'	3,035,844
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Net income	'	'	'	1,295	'	1,295
Other comprehensive income (loss)	'	'	'	'	180	180
ESOP shares earned	'	40	51	'	'	91
Dividends paid ($0.24 per share and $0.28 per share for June 30, 2014 and June 30, 2013 respectively)	'	'	'	-679	'	-679
Restricted Shares Issued	1	-1	'	'	'	'
Restricted Shares Issued (in shares)	115,000	'	'	'	'	'
Stock Based Compensation	'	509	'	'	'	509
Shares repurchased	-1	-1,597	'	'	'	-1,598
Shares repurchased (in shares)	-89,862	'	'	'	'	'
Balance at Jun. 30, 2014	$30	$26,986	($2,299)	$36,339	$134	$61,190
Balance (in shares) at Jun. 30, 2014	3,060,982	'	'	'	'	3,060,982

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Operating activities:	'	'
Net income	$1,295	$1,492
Items not requiring cash:	'	'
Provision for loan losses	570	510
Depreciation and amortization	106	110
Investment securities amortization, net	2	11
Core deposit intangible amortization	68	78
Loans originated for sale in the secondary market	-7,299	-16,067
Proceeds from loan sales in the secondary market	7,343	15,813
Gain on loans sold	-190	-294
Increase in surrender value of life insurance	-93	-76
Stock based compensation	509	'
Net change in:	'	'
Accrued interest receivable	539	963
Accrued interest payable	-5	-12
Other adjustments	219	568
Net cash provided by operating activities	3,064	3,096
Investing activities:	'	'
Purchases of investment securities available for sale	-1,998	-3,539
Proceeds from maturities of investment securities available for sale	1,000	1,600
Purchases of investment securities held to maturity	-3,436	-8,717
Proceeds from maturities of investment securities held to maturity	2,890	3,712
Proceeds from redemption of FHLB stock	679	'
Net change in loans receivable	26	9,909
Purchases of premises and equipment	-121	-76
Purchase of bank-owned life insurance	-1,500	'
Net cash provided by (used in) investing activities	-2,460	2,889
Financing activities:	'	'
Net change in checking and money market savings accounts	9,114	12,845
Net change in certificates of deposit	-981	-1,060
Net change in short-term borrowings	-8,900	'
Proceeds from borrowings	1,000	'
Repurchased shares	-1,598	'
Dividends paid	-679	-826
Net cash provided by (used in) financing activities	-2,044	10,959
Net Change in Cash and Cash Equivalents	-1,440	16,944
Cash and Cash Equivalents, Beginning of Period	4,119	7,918
Cash and Cash Equivalents, End of Period	2,679	24,862
Additional Cash Flows Information:	'	'
Interest paid	889	876
Taxes paid	$437	$751

Basis_of_Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	Note 1:  Basis of Presentation
	The accompanying condensed consolidated financial statements were prepared in accordance with instructions for Form 10-Q and, therefore, do not include information or footnotes necessary for a complete presentation of financial position, results of operations, and cash flows in conformity with generally accepted accounting principles.  Accordingly, these financial statements should be read in conjunction with the consolidated financial statements and notes thereto of the Company included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013, as filed with the Securities and Exchange Commission on March 28, 2014.  However, in the opinion of management, all adjustments (consisting of only normal recurring accruals) which are necessary for a fair presentation of the financial statements have been included.  The results of operations for the three-month and six-month periods ended June 30, 2014, are not necessarily indicative of the results which may be expected for the year ending December 31, 2014.

Principles_of_Consolidation

Principles of Consolidation	6 Months Ended
	Jun. 30, 2014
Principles Of Consolidation [Abstract]	'
Principles of Consolidation	'
	Note 2:  Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its subsidiaries.   All significant intercompany accounts and transactions have been eliminated in consolidation.

Earnings_Per_Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	Note 3:  Earnings Per Share
	The Company has granted stock compensation awards with non-forfeitable dividend rights, which are considered participating securities.  Accordingly, earnings per share (EPS) is computed using the two-class method as required by ASC 260-10-45.  Basic EPS is computed by dividing net income allocated to common stock by the weighted average number of common shares outstanding during the period which excludes the participating securities.  Diluted EPS includes the dilutive effect of additional potential common shares from stock compensation awards, but excludes awards considered participating securities.  ESOP shares are not considered outstanding for EPS until they are earned.
	The following table presents the computation of basic and diluted earnings per share for the three and six months ended June 30, 2014 and 2013:
		Three Months Ended June 30,					Six Months Ended June 30,
		2014			2013		2014			2013
		(Unaudited, Dollars in Thousands except share and per share data)
	Net income	$	780		$	740	$	1,295		$	1,492
	Allocated to participating securities		(28	)		-		(42	)		-
	Net income allocated to common stockholders	$	752		$	740	$	1,253		$	1,492
	Weighted average common shares outstanding, gross		3,064,796			3,193,054		3,073,517			3,193,054
	Less: Average unearned ESOP shares and participating securities		331,889			241,794		309,923			243,064
	Weighted average common shares outstanding, net		2,732,907			2,951,260		2,763,594			2,949,990
	Effect of diluted based awards		-			-		-			-
	Weighted average shares and common stock equivalents		2,732,907			2,951,260		2,763,594			2,949,990
	Income per common share:
	Basic	$	0.28		$	0.25	$	0.45		$	0.51
	Diluted		0.28			0.25		0.45			0.51
	Options excluded from the calcuation due to their anti-dilutive effect on earnings per share		262,000			N/A		262,000			N/A

Investment_Securities

Investment Securities	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investment Securities	'
	Note 4:  Investment Securities
	The amortized cost and approximate fair values of investment securities are as follows:
			30-Jun-14
					Gross			Gross			Approximate
			Amortized		Unrealized			Unrealized			Fair
			Cost		Gains			Losses			Value
			(Unaudited)
	Available for sale:
	U.S. Treasuries		$	500	$	-		$	-		$	500
	Federal agencies			10,284		290			(88	)		10,486
	Total available for sale			10,784		290			(88	)		10,986
	Held to maturity:
	State and municipal			35,290		367			(243	)		35,414
	Total held to maturity			35,290		367			(243	)		35,414
	Total investment securities		$	46,074	$	657		$	(331	)	$	46,400
			31-Dec-13
					Gross			Gross			Approximate
			Amortized		Unrealized			Unrealized			Fair
			Cost		Gains			Losses			Value
	Available for sale:
	U.S. Treasuries		$	500	$	-		$	-		$	500
	Federal agencies			9,289		231			(301	)		9,219
	Total available for sale			9,789		231			(301	)		9,719
	Held to maturity:
	State and municipal			34,144		140			(1,392	)		32,892
	Total held to maturity			34,144		140			(1,392	)		32,892
	Total investment securities		$	43,933	$	371		$	(1,693	)	$	42,611
	The amortized cost and fair value of investment securities at June 30, 2014, by contractual maturity, are shown below.  Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties.
			Available for Sale					Held to Maturity
			Amortized		Fair			Amortized			Fair
			Cost		Value			Cost			Value
		(Unaudited)
	Within one year		$	500	$	500		$	2,950		$	2,953
	After one through five years			2,272		2,421			2,781			2,795
	After five through ten years			4,959		5,055			4,341			4,418
	After ten years			3,053		3,010			25,218			25,248
			$	10,784	$	10,986		$	35,290		$	35,414
	The carrying value of investment securities pledged as collateral, to secure public deposits and for other purposes was $6,818 at June 30, 2014 (unaudited) and $5,560 at December 31, 2013.
	There were no sales of investment securities available for sale for the three and six months ended June 30, 2014 and 2013 (unaudited).
	Certain investments in debt securities have fair values at an amount less than their historical cost.  Total fair value of these investments at June 30, 2014 (unaudited) and December 31, 2013 was $15,151 and $24,933, which is approximately 33% and 59%, respectively, of the Company’s investment portfolio.  These declines primarily resulted from changes in market interest rates.
	Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these investment securities are temporary.
	Should the impairment of any of these investment securities become other than temporary, the cost basis of the investment will be reduced and the resulting loss recognized in net income in the period the other-than-temporary impairment is identified.
	Investment securities with unrealized losses at June 30, 2014 were as follows:
			Less than 12 Months					12 Months or Longer						Total
					Gross						Gross					Gross
			Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
			Value		Losses			Value			Losses			Value		Losses
			(Unaudited)
	Available for sale-
	Federal agencies		$	287	$	(1	)	$	4,703		$	(87	)	$	4,990	$	(88	)
	Held to maturity-
	State and municipal			2,398		(38	)		7,763			(205	)		10,161		(243	)
			$	2,685	$	(39	)	$	12,466		$	(292	)	$	15,151	$	(331	)
	Investment securities with unrealized losses at December 31, 2013 were as follows:
			Less than 12 Months					12 Months or Longer						Total
					Gross						Gross					Gross
			Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
			Value		Losses			Value			Losses			Value		Losses
	Available for sale-
	Federal agencies		$	5,462	$	(250	)	$	449		$	(51	)	$	5,911	$	(301	)
	Held to maturity-
	State and municipal			18,354		(1,342	)		668			(50	)		19,022		(1,392	)
			$	23,816	$	(1,592	)	$	1,117		$	(101	)	$	24,933	$	(1,693	)
The unrealized losses on the Company’s investments in federal agencies and state and municipal securities were caused by interest rate increases.  The contractual terms of those investments do not permit the issuer to settle the securities at a price less than the amortized cost bases of the investments.  Because the Company does not intend to sell the investments and it is not more likely than not the Company will be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Company does not consider those investments to be other-than-temporarily impaired at June 30, 2014.

Loans_and_Allowance

Loans and Allowance	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Loans and Allowance	'
	Note 5:  Loans and Allowance
	The Company’s loan and allowance policies are as follows:
	Loans Receivable
	Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoffs are reported at their outstanding principal balances adjusted for unearned income, charge-offs, the allowance for loan losses, any unamortized deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans.
	For loans amortized at cost, interest income is accrued based on the unpaid principal balance. Premiums and discounts are amortized as a level yield adjustment over the respective term of the loan.
	For loans not secured by real estate or loans secured by real estate with loan-to-value ratios of 80% or more, the accrual of interest is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. For loans secured by real estate with a loan-to-value ratio of less than 80%, the accrual of interest is discontinued after the loan is 120 days past due. Past due status is based on contractual terms of the loan. For all loan classes, the entire balance of the loan is considered past due if the minimum payment contractually required to be paid is not received by the contractual due date. For all loan classes, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful.
	For all loan portfolio segments, the Company promptly charges off loans, or portions thereof, when available information confirms that specific loans are uncollectible based on information that includes, but is not limited to, (1) the deteriorating financial condition of the borrower, (2) declining collateral values, and/or (3) legal action, including bankruptcy, that impairs the borrower’s ability to adequately meet its obligations. For impaired loans that are considered to be solely collateral dependent, a partial charge-off is recorded when a loss has been confirmed by an updated appraisal or other appropriate valuation of the collateral.
	For all classes, all interest accrued but not collected for loans that are placed on nonaccrual or charged off are reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Nonaccrual loans are returned to accrual status when, in the opinion of management, the financial position of the borrower indicates there is no longer any reasonable doubt as to the timely collection of interest or principal. The Company requires a period of satisfactory performance of not less than six months before returning a nonaccrual loan to accrual status. There were no changes in the Company’s nonaccrual policy during the six month-end periods ended June 30, 2014 and 2013 (unaudited).
	When cash payments are received on impaired loans in each loan class, the Company records the payment as interest income unless collection of the remaining recorded principal amount is doubtful, at which time payments are used to reduce the principal balance of the loan. Troubled debt restructured loans recognize interest income on an accrual basis at the renegotiated rate if the loan is in compliance with the modified terms.
	Allowance for Loan Losses
	The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance.
	The allowance for loan losses is evaluated on a regular basis by management and is based upon 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.
	The allowance consists of general and allocated components. The general component covers non-impaired loans and is based on the product of the historical loss experience rate, adjusted by certain qualitative factors in basis points, and the portfolio balance for each loan segment. The historical loss experience rate is determined for each loan portfolio segment and is based on the actual loss history experienced by the Company over the prior four years. Management believes the four year historical loss experience methodology is appropriate in the current economic environment. The qualitative factors considered include changes in experience of lending staff, lending policies and procedures; changes in loan review and oversight, changes in collection, charge-off and recovery practices; changes in the nature and volume of the loan portfolio; changes in the volume and severity of nonperforming loans; the existence and effect of any concentrations of credit and changes in the level of such concentrations; changes in the underlying collateral and changes in current, national and local economic and business conditions.
	The allocated component relates to loans that are classified as impaired. For those loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan.
	A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due based on the loan’s current payment status and the borrower’s financial condition including available sources of cash flows. 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. Impairment is measured on a loan-by-loan basis for non-homogenous type loans such as commercial, non-owner residential and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. For impaired loans where the Company utilizes the discounted cash flows to determine the level of impairment, the Company includes the entire change in the present value of cash flows as bad debt expense.
	The fair values of collateral-dependent impaired loans are based on independent appraisals of the collateral. In general, the Company acquires an updated appraisal upon identification of impairment and annually thereafter for commercial non-real estate, commercial real estate and multi-family real estate loans. After determining the collateral value as described, the fair value is calculated based on the determined collateral value less selling expenses.
	Segments of loans with similar risk characteristics are collectively evaluated for impairment based on the segment’s historical loss experience adjusted for changes in trends, conditions and other relevant factors that affect repayment of the loans. Accordingly, the Company generally does not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower.
	Categories of loans receivable include:
		June 30,			December 31,
		2014			2013
		(Unaudited)
	Real estate:
	Agricultural	$	115,694		$	110,533
	Commercial and multi-family		19,467			19,751
	One- to four-family residential		38,496			38,322
	Agricultural and commercial non-real estate		52,796			57,661
	Consumer		4,037			4,249
			230,490			230,516
	Less
	Allowance for losses		6,741			6,171
	Total loans	$	223,749		$	224,345
	The risk characteristics of each loan portfolio segment are as follows:
	Agricultural Real Estate
	Agricultural real estate loans are primarily comprised of loans for the purchase of farmland. Loan-to-value ratios on loans secured by farmland generally do not exceed 70% and have amortization periods limited to twenty one years.
	Agricultural and Commercial Non-Real Estate
	Agricultural non-real estate loans are generally comprised of seasonal operating lines to cash grain farmers to plant and harvest corn and soybeans and term loans to fund the purchase of equipment. Specific underwriting standards have been established for agricultural-related loans including the establishment of projections for each operating year based on industry-developed estimates of farm input costs and expected commodity yields and prices. Operating lines are typically written for one year and secured by the crop and other farm assets as considered necessary.
	Commercial non-real estate loans are primarily 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 non-real estate loans are secured by the assets being financed or other business assets, such as accounts receivable or inventory, and may include a personal guarantee. Short-term loans may be made on an unsecured basis.
	Commercial and Multi-Family Real Estate
	Commercial and multi-family real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan.
	Commercial and multi-family real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The characteristics of properties securing the Company’s commercial and multi-family real estate portfolio are diverse, but virtually all of these loans are secured by properties in Nebraska. Management monitors and evaluates commercial real estate and multi-family real estate loans based on collateral, geography and risk grade criteria. In addition, the Company generally will not finance single purpose projects unless other underwriting factors are present to help mitigate risk. In addition, management tracks the level of owner-occupied commercial real estate versus nonowner-occupied loans.
	Residential Real Estate and Consumer
	Residential real estate and consumer loans consist of two segments - residential mortgage loans and personal loans. For residential mortgage loans that are secured by 1-4 family residences and are generally owner-occupied, the Company generally establishes a maximum loan-to-value ratio of 80% of the sales price or appraised value, whichever is lower, and requires private mortgage insurance if that ratio is exceeded. Home equity loans are typically secured by a subordinate interest in 1-4 family residences, and consumer loans are secured by consumer assets, such as automobiles or recreational vehicles. Some consumer personal loans are unsecured, such as small installment loans and certain lines of credit. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by economic conditions in their market areas, such as unemployment levels. Repayment can also be impacted by changes in property values on residential properties. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers.
	The following table presents by portfolio segment, the activity in the allowance for loan losses for the three and six months ended June 30, 2014, and 2013:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
		(Unaudited)
	Three Months Ended June 30, 2014 (Unaudited)
	Allowance for Loan Losses:
	Balance, beginning of period	$	3,657		$	602		$	629		$	1,485		$	83		$	6,456
	Provision for loan losses		147			(26	)		29			132			3			285
	Loans charged to the allowance		-			-			-			-			-			-
	Recoveries of loans previously charged off		-			-			-			-			-			-
	Balance, end of period	$	3,804		$	576		$	658		$	1,617		$	86		$	6,741
	Six Months Ended June 30, 2014 (Unaudited)
	Allowance for Loan Losses:
	Balance, beginning of period	$	3,340		$	597		$	510		$	1,638		$	86		$	6,171
	Provision for loan losses		464			(21	)		148			(21	)		-			570
	Loans charged to the allowance		-			-			-			-			-			-
	Recoveries of loans previously charged off		-			-			-			-			-			-
	Balance, end of period	$	3,804		$	576		$	658		$	1,617		$	86		$	6,741
	Three Months Ended June 30, 2013 (Unaudited)
Allowance for Loan Losses:
Balance, beginning of period	$	2,945		$	497		$	530		$	1,141		$	83		$	5,196
Provision for loan losses		(66	)		180			38			91			12			255
Loans charged to the allowance		-			-			(20	)		-			-			(20	)
Recoveries of loans previously charged off		-			-			-			-			-			-
Balance, end of period	$	2,879		$	677		$	548		$	1,232		$	95		$	5,431
Six Months Ended June 30, 2013 (Unaudited)
Allowance for Loan Losses:
Balance, beginning of period	$	2,585		$	456		$	467		$	1,337		$	96		$	4,941
Provision for loan losses		294			221			101			(105	)		(1	)		510
Loans charged to the allowance		-			-			(20	)		-			-			(20	)
Recoveries of loans previously charged off		-			-			-			-			-			-
Balance, end of period	$	2,879		$	677		$	548		$	1,232		$	95		$	5,431
The following table presents by portfolio segment, allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of June 30, 2014 and December 31, 2013:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
At June 30, 2014 (Unaudited)
Allowance:
Ending balance	$	3,804		$	576		$	658		$	1,617		$	86		$	6,741
Ending balance individually evaluated for impairment	$	-		$	126		$	13		$	-		$	-		$	139
Ending balance collectively evaluated for impairment	$	3,804		$	450		$	645		$	1,617		$	86		$	6,602
Loans:
Ending balance	$	115,694		$	19,467		$	38,496		$	52,796		$	4,037		$	230,490
Ending balance individually evaluated for impairment	$	-		$	134		$	19		$	-		$	-		$	153
Ending balance collectively evaluated for impairment	$	115,694		$	19,333		$	38,477		$	52,796		$	4,037		$	230,337
At December 31, 2013
Allowance:
Ending balance	$	3,340		$	597		$	510		$	1,638		$	86		$	6,171
Ending balance individually evaluated for impairment	$	-		$	148		$	14		$	-		$	-		$	162
Ending balance collectively evaluated for impairment	$	3,340		$	449		$	496		$	1,638		$	86		$	6,009
Loans:
Ending balance	$	110,533		$	19,751		$	38,322		$	57,661		$	4,249		$	230,516
Ending balance individually evaluated for impairment	$	-		$	148		$	22		$	-		$	-		$	170
Ending balance collectively evaluated for impairment	$	110,533		$	19,603		$	38,300		$	57,661		$	4,249		$	230,346
The following table presents the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of June 30, 2014:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	(Unaudited)
Pass	$	114,893		$	19,333		$	37,849		$	51,897		$	3,964		$	227,936
Special Mention		266			-			444			645			44			1,399
Substandard		535			134			203			254			29			1,155
Doubtful		-			-			-			-			-			-
Loss		-			-			-			-			-			-
Total	$	115,694		$	19,467		$	38,496		$	52,796		$	4,037		$	230,490
The following table presents the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of December 31, 2013:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
Pass	$	110,410		$	19,603		$	37,716		$	57,637		$	4,210		$	229,576
Special Mention		-			-			494			24			22			540
Substandard		123			148			112			-			17			400
Doubtful		-			-			-			-			-			-
Loss		-			-			-			-			-			-
Total	$	110,533		$	19,751		$	38,322		$	57,661		$	4,249		$	230,516
The Company generally categorizes all classes of loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. Generally, smaller dollar consumer loans are excluded from this grading process and are reflected in the Pass category. The delinquency trends of these consumer loans are monitored on a homogeneous basis and the related delinquent amounts are reflected in the aging analysis table below. The Company uses the following definitions for risk ratings:
The Pass asset quality rating encompasses assets that have generally performed as expected. With the exception of some smaller consumer and residential loans, these assets generally do not have delinquency. Loans assigned this rating include loans to borrowers possessing solid credit quality with acceptable risk. Borrowers in these grades are differentiated from higher grades on the basis of size (capital and/or revenue), leverage, asset quality, stability of the industry or specific market area and quality/coverage of collateral. These borrowers generally have a history of consistent earnings and reasonable leverage.
The Special Mention asset quality rating encompasses assets that have potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. This grade is intended to include loans to borrowers whose credit quality has clearly deteriorated and where risk of further decline is possible unless active measures are taken to correct the situation. Weaknesses are considered potential at this state and are not yet fully defined.
The Substandard asset quality rating encompasses assets that are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any; assets having a well-defined weakness based upon objective evidence; assets characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected; or the possibility that liquidation will not be timely. Loans categorized in this grade possess a well-defined credit weakness and the likelihood of repayment from the primary source is uncertain. Significant financial deterioration has occurred and very close attention is warranted to ensure the full repayment without loss. Collateral coverage may be marginal and the accrual of interest has been suspended.
The Doubtful asset quality rating encompasses assets that have all of the weaknesses of those classified as Substandard. In addition, these weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable.
The Loss asset quality rating encompasses assets that are considered uncollectible and of such little value that their continuance as assets of the bank is not warranted. A loss classification does not mean that an asset has no recovery or salvage value; instead, it means that it is not practical or desirable to defer writing off or reserving all or a portion of a basically worthless asset, even though partial recovery may be realized in the future.
The following table presents the Company’s loan portfolio aging analysis and nonperforming loans as of June 30, 2014:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	(Unaudited)
Past Due:
30-59 days	$	-		$	-		$	1		$	-		$	23		$	24
60-89 days		185			-			192			53			10			440
90 days or more		-			-			295			3			15			313
Total past due		185			-			488			56			48			777
Current		115,509			19,467			38,008			52,740			3,989			229,713
Total loans	$	115,694		$	19,467		$	38,496		$	52,796		$	4,037		$	230,490
Nonaccrual loans	$	118		$	134		$	184		$	-		$	14		$	450
Loans past due 90 days and still accruing		-			-			132			4			15			151
	$	118		$	134		$	316		$	4		$	29		$	601
The following table presents the Company’s loan portfolio aging analysis and nonperforming loans as of December 31, 2013:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
Past Due:
30-59 days	$	199		$	-		$	376		$	52		$	40		$	667
60-89 days		296			-			171			24			-			491
90 days or more		-			-			-			-			2			2
Total past due		495			-			547			76			42			1,160
Current		110,038			19,751			37,775			57,585			4,207			229,356
Total loans	$	110,533		$	19,751		$	38,322		$	57,661		$	4,249		$	230,516
Nonaccrual loans	$	123		$	148		$	112		$	-		$	17		$	400
Loans past due 90 days and still accruing		-			-			-			-			2			2
	$	123		$	148		$	112		$	-		$	19		$	402
A loan is considered impaired, in accordance with the impairment accounting guidance (ASC 310-10-35-16), when based on current information and events, it is probable the Company will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include nonperforming commercial loans but also include loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties. These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection.
The following table presents impaired loans and specific valuation allowance based on class level at June 30, 2014:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	(Unaudited)
Impaired loans with an allowance for loan losses	$	-		$	134		$	19		$	-		$	-		$	153
Impaired loans with no allowance for loan losses		-			-			-			-			-			-
Total impaired loans	$	-		$	134		$	19		$	-		$	-		$	153
Unpaid principal balance of impaired loans	$	-		$	134		$	19		$	-		$	-		$	153
Allowance for loan losses on impaired loans		-			126			13			-			-			139
The following table presents average impaired loans based on class level for the three and six months ended June 30, 2014 and 2013:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	(Unaudited)
Three Months Ended June 30, 2014 (Unaudited)
Average recorded investment in impaired loans	$	-		$	136		$	19		$	-		$	-		$	155
Interest income recognized on impaired loans	$	-		$	-		$	-		$	-		$	-		$	-
Six Months Ended June 30, 2014 (Unaudited)
Average recorded investment in impaired loans	$	-			139			20			-			-			159
Interest income recognized on impaired loans	$	-		$	3		$	1		$	-		$	-		$	4
Three Months Ended June 30, 2013 (Unaudited)
Average recorded investment in impaired loans	$	-		$	2		$	24		$	-		$	-		$	26
Interest income recognized on impaired loans	$	-		$	-		$	1		$	-		$	-		$	1
Six Months Ended June 30, 2013 (Unaudited)
Average recorded investment in impaired loans	$	-			1			35			-			-			36
Interest income recognized on impaired loans	$	-		$	-		$	1		$	-		$	-		$	1
The following table presents impaired loans and specific valuation allowance based on class level at December 31, 2013:
	Real Estate
				Commercial			One- to			Agricultural
				and			Four-Family			and
	Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
Impaired loans with an allowance for loan losses	$	-		$	148		$	22		$	-		$	-		$	170
Impaired loans with no allowance for loan losses		-			-			-			-			-			-
Total impaired loans	$	-		$	148		$	22		$	-		$	-		$	170
Unpaid principal balance of impaired loans	$	-		$	148		$	22		$	-		$	-		$	170
Allowance for loan losses on impaired loans		-			148			14			-			-			162
Average recorded investment in impaired loans		-			46			28			-			-			74
During the three and six months ended June 30, 2014 and 2013 (unaudited), there were no new restructurings classified as troubled debt restructurings. At June 30, 2014 and 2013 (unaudited), there were no such loans restructured within the last twelve months that were in default.

Disclosures_About_Fair_Value_o

Disclosures About Fair Value of Assets and Liabilities	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Disclosures About Fair Value of Assets and Liabilities	'
	Note 6: Disclosures About Fair Value of Assets and Liabilities
	ASC Topic 820, Fair Value Measurements, defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Topic 820 also specifies a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:
		Level 1	Quoted prices in active markets for identical assets or liabilities
		Level 2	Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
		Level 3	Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	Recurring Measurements
	The following is a description of the valuation methodologies and inputs used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy.
	Available-for-Sale Securities
	Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. If quoted market prices are not available, then fair values are estimated by using pricing models, quoted prices of securities with similar characteristics or discounted cash flows. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the security’s terms and conditions. Additionally, matrix pricing is used for certain investment securities and is a mathematical technique widely used in the banking industry to value investment securities without relying exclusively on quoted prices for specific investment securities but rather relying on the investment securities’ relationship to other benchmark quoted investment securities. Level 1 securities include U. S. Treasuries. Level 2 securities include federal agencies. In certain cases where Level 1 or Level 2 inputs are not available, securities are classified within Level 3 of the hierarchy.
	The following tables present the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at June 30, 2014 and December 31, 2013:
			30-Jun-14
			Fair Value Measurements Using
						Quoted Prices in				Significant
						Active Markets				Other		Significant
						for Identical				Observable		Unobservable
			Fair			Assets				Inputs		Inputs
	Assets		Value			(Level 1)				(Level 2)		(Level 3)
			(Unaudited)
	Available for sale:
	U.S. Treasuries		$	500		$	500			$	-	$	-
	Federal agencies			10,486			-				10,486		-
			$	10,986		$	500			$	10,486	$	-
			31-Dec-13
			Fair Value Measurements Using
						Quoted Prices in				Significant
						Active Markets				Other		Significant
						for Identical				Observable		Unobservable
			Fair			Assets				Inputs		Inputs
	Assets		Value			(Level 1)				(Level 2)		(Level 3)
	Available for sale:
	U.S. Treasuries		$	500		$	500			$	-	$	-
	Federal agencies			9,219			-				9,219		-
			$	9,719		$	500			$	9,219	$	-
	The following is a description of the valuation methodologies used for instruments measured at fair value on a nonrecurring basis, as well as the general classification of such instruments pursuant to the valuation hierarchy.
	Impaired Loans (Collateral Dependent)
	Loans for which it is probable that the Company will not collect all principal and interest due according to contractual terms, are measured for impairment. Allowable methods for determining the amount of impairment include estimating fair value using the fair value of the collateral for collateral-dependent loans.
	The fair values of collateral dependent impaired loans are based on independent appraisals of the collateral. If the impaired loan is identified as collateral dependent, then the fair value method of measuring the amount of impairment is utilized. This method requires a current independent appraisal of the collateral and applying a discount factor to the value. After determining the collateral value as described, the fair value is calculated based on the determined collateral value less selling expenses.
	Impaired loans that are collateral dependent are classified within Level 3 of the fair value hierarchy when impairment is determined using the fair value method.
	The following tables present the fair value measurements of assets and liabilities measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall:
			Fair Value Measurements Using
						Quoted Prices in				Significant
						Active Markets				Other		Significant
						for Identical				Observable		Unobservable
			Fair			Assets				Inputs		Inputs
	Assets		Value			(Level 1)				(Level 2)		(Level 3)
	June 30, 2014 (Unaudited)
	Impaired loans		$	14		$	-			$	-	$	14
	31-Dec-13
	Impaired loans		$	8		$	-			$	-	$	8
	Unobservable (Level 3) Inputs
	The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements other than goodwill.
					Valuation			Weighted
			Fair Value		Technique	Unobservable Inputs		Average
	At June 30, 2014: (Unaudited)
	Collateral-dependent		$	14	Market comparable	Marketability discount			10	%
	impaired loans				properties
	At December 31, 2013:
	Collateral-dependent		$	8	Market comparable	Marketability discount			10	%
	impaired loans				properties
	The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying balance sheets at amounts other than fair value.
	Cash and Cash Equivalents, Certificates of Deposit, Federal Home Loan Bank Stock, Accrued Interest Receivable and Accrued Interest Payable
	The carrying amount approximates fair value.
	Held-to-Maturity Securities
Fair value is based on quoted market prices, if available. If a quoted market price is not available, fair value is estimated using quoted market prices for similar securities.
Loans and Loans Held for Sale
The fair value of loans is estimated by discounting the future cash flows using the market rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities. Loans with similar characteristics were aggregated for purposes of the calculations. The carrying amount of accrued interest approximates its fair value.
Deposits
Deposits include checking and money market savings accounts. The carrying amount of these deposits approximates fair value. The fair value of fixed-maturity time deposits (certificates and other time deposits) is estimated using a discounted cash flow calculation that applies the rates currently offered for deposits of similar remaining maturities.
Borrowings
Rates currently available to the Company for debt with similar terms and remaining maturities are used to estimate the fair value of existing debt. Fair value of long-term debt is based on quoted market prices or dealer quotes for the identical liability when traded as an asset in an active market. If a quoted market price is not available, an expected present value technique is used to estimate fair value.
The following table presents estimated fair values of the Company’s financial instruments at June 30, 2014:
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Carrying			Assets				Inputs		Inputs
		Amount			(Level 1)				(Level 2)		(Level 3)
		(Unaudited)
Financial assets:
Cash and cash equivalents		$	2,679		$	2,679			$	-	$	-
Certificates of deposit			1,000			1,000				-		-
Held to maturity investment securities			35,290			-				35,414		-
Loans held for sale			363			-				363		-
Loans, net			223,749			-				-		230,395
Stock in Federal Home Loan Bank of Topeka			796			-				796		-
Accrued interest receivable			3,268			-				3,268		-
Financial liabilities:
Deposits			213,839			188,471				-		25,442
Borrowings			12,100			-				12,312		-
Accrued interest payable			94			-				94		-
The following table presents estimated fair values of the Company’s financial instruments at December 31, 2013:
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Carrying			Assets				Inputs		Inputs
		Amount			(Level 1)				(Level 2)		(Level 3)
Financial assets:
Cash and cash equivalents		$	4,119		$	4,119			$	-	$	-
Certificates of deposit			1,000			1,000				-		-
Held to maturity investment securities			34,144			-				32,892		-
Loans held for sale			269			-				269		-
Loans, net			224,345			-				-		230,813
Stock in Federal Home Loan Bank of Topeka			1,472			-				1,472		-
Accrued interest receivable			3,807			-				3,807		-
Financial liabilities:
Deposits			205,706			179,358				-		26,429
Borrowings			20,000			-				20,274		-
Accrued interest payable			99			-				99		-

Share_Based_Compensation_Unaud

Share Based Compensation (Unaudited)	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share Based Compensation (Unaudited)	'
	Note 7: Share Based Compensation (Unaudited)
	In November, 2013, the Company’s stockholders approved the 2013 Equity Incentive Plan (“Plan”) which provides for awards of stock options and restricted stock to officers, employees and directors. The cost of the Plan is based on the fair value of the awards on the grant date. The fair value of restricted stock awards is based on the closing price of the Company’s stock on the grant date. The fair value of stock options is estimated using a Black-Scholes option pricing model using assumptions for dividend yield, stock price volatility, risk-free interest rate, and option term. These assumptions are based on management’s judgments regarding future events, are subjective in nature, and contain uncertainties inherent in an estimate. The cost of the awards is being recognized over the five-year vesting periods during which participants are required to provide services in exchange for the awards. Certain officers and employees have seven-year vesting periods. Vesting began March 1, 2014, for directors and will begin November 1, 2014, for certain other officers and employees.
	Until such time as awards of stock are granted and vested or options are exercised, shares of the Company’s common stock under the Plan shall be authorized but unissued shares. The maximum number of shares authorized under the plan is 447,027. Total stock-based compensation expense for the three and six months ended June 30, 2014 was $119,000 and $509,000, respectively.
	Stock Options
	The table below represents the stock option activity for the period shown:
					Weighted		Remaining
					average		contractual
		Options			exercise price		life (years)
	Options outstanding at January 1, 2014		-		$	-		-
	Granted		288,000			17.1		9.75
	Exercised		-			-		-
	Forfeited		-			-		-
	Expired		-			-		-
	Options outstanding at June 30, 2014		288,000		$	17.1		9.75
	There were 288,000 stock options granted on February 14, 2014.
	As of June 30, 2014, the Company had $614,000 of unrecognized compensation expense related to stock options. The cost of the stock options will be amortized in monthly installments over the noted five-year and seven-year vesting periods, with the first vesting date of March 1, 2014, for directors, and November 1, 2014, for certain other officers and employees. There were 32,820 stock options that vested in the six months ended June 30, 2014. Stock option expense for the three and six months ended June 30, 2014 was $31,000 and $129,000, respectively. The aggregate grant date fair value of the stock options was $743,000. The total intrinsic value of options as of June 30, 2014 was $262,000.
	The fair value of the Company’s stock options was determined using the Black-Scholes option pricing formula. The following assumptions were used in the formula:
	Expected volatility		13.78	%
	Risk-free interest rate		2.27	%
	Expected dividend yield		1.64	%
	Expected life (in years)		7.5
	Exercise price for the stock options	$	17.1
	Expected volatility – Based on the historical volatility of share price for similar companies.
	Risk-free interest rate – Based on the U. S. Treasury yield curve and expected life of the options at the time of grant.
	Dividend yield – Madison County Financial, Inc. paid, at the time of valuation, an annual dividend of $0.28 per share.
	Expected life – Based on average of the five-year and seven-year vesting periods and the ten year contractual term of the stock option plan.
	Exercise price for the stock options – Based on the closing price of the Company’s stock on the date of grant.
	Restricted Stock Awards
	Restricted stock awards are accounted for as fixed grants using the fair value of the Company’s stock at the time of the grant. Unvested restricted stock awards may not be disposed of or transferred during the vesting period. Restricted stock awards carry with them the right to receive dividends.
	The table below represents the restricted stock award activity for the period shown:
		Service-Based			Weighted
		Restricted			Average
		Stock			Grant Date
		Awards			Fair Value
	Non-vested at January 1, 2014		-		$	-
	Granted		115,000			17.1
	Vested		(14,840	)		17.1
	Forfeited		-			-
	Non-vested at June 30, 2014		100,160		$	17.1
	Restricted stock awards of 115,000 were granted on February 14, 2014.
	As of June 30, 2014, the Company had $1,587,000 of unrecognized compensation expense related to restricted stock awards.  The cost of the restricted stock awards will be amortized in monthly installments over the five-year and seven-year vesting periods.  Restricted stock expense for the three and six months ended June 30, 2014 was $88,000 and $380,000, respectively.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2014
New Accounting Pronouncements and Changes In Accounting Principles [Abstract]	'
Recent Accounting Pronouncements	'
	Note 8:  Recent Accounting Pronouncements
	The Company is an emerging growth company and as such will be subject to the effective dates noted for the private companies if they differ from the effective dates noted for public companies.
	In January 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-04, “Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure,” to reduce diversity by clarifying when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. The ASU is effective for annual periods beginning after December 15, 2014, and interim periods within annual periods beginning after December 15, 2015.  Adoption of the ASU is not expected to have a significant effect on the Company’s consolidated financial statements.
	In January 2014, the FASB issued ASU 2014-01, “Accounting for Investments in Qualified Affordable Housing Projects,” to permit 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.  The ASU modifies the conditions that an entity must meet to be eligible to use a method other than the equity or cost methods to account for qualified affordable housing project investments. The ASU is effective for annual periods beginning after December 31, 2014, and interim periods within annual periods beginning after December 15, 2015.  Adoption of the ASU is not expected to have a significant effect on the Company’s consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists,” to require presentation in the financial statements of an unrecognized tax benefit or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss (NOL) carryforward, a similar tax loss, or a tax credit carryforward, except as follows. When an  NOL carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position, or when the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2014.  Adoption of the ASU did not have a significant effect on the Company’s consolidated financial statements.
	In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” to amend Topic 220, Comprehensive Income, to improve the transparency of reporting reclassifications out of accumulated other comprehensive income. The amendments require an entity to present, either in the income statement or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety, an entity is required to cross-reference to other disclosures that provide additional detail about those amounts. This ASU was effective for annual and interim periods beginning January 1, 2014. Adoption of the ASU did not have a significant effect on the Company’s consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-10, “Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes,” to allow the Fed Funds Effective Swap Rate to be used as a U.S. benchmark interest rate for hedge accounting purposes, in addition to the current benchmark rates of direct Treasury obligations of the U.S. government and LIBOR (London Interbank Offered Rate). The amendments were effective on a prospective basis for new or newly-designated hedging relationships on July 17, 2013. Adoption did not have a significant effect on the Company’s consolidated financial statements.
	In April 2014, FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.  This update seeks to better define the groups of assets which qualify for discontinued operations, in order to ease the burden and cost for prepares and stakeholders. This issue changed “the criteria for reporting discontinued operations” and related reporting requirements, including the provision for disclosures about the “disposal of and individually significant component of an entity that does not qualify for discontinued operations presentation.” The amendments in this Update are effective for fiscal years beginning after December 15, 2014. Early adoption is permitted only for disposals or classifications as held for sale. The Company will adopt the methodologies prescribed by this ASU by the date required, and does not anticipate that the ASU will have a material effect on its financial position or results of operations.
	In May 2014, FASB, in joint cooperation with IASB, issued ASU 2014-09, Revenue from Contracts with Customers. The topic of Revenue Recognition had become broad, with several other regulatory agencies issuing standards which lacked cohesion.  The new guidance establishes a “common framework” and “reduces the number of requirements to which an entity must consider in recognizing revenue” and yet provides improved disclosures to assist stakeholders reviewing financial statements.  The amendments in this Update are effective for annual reporting periods beginning after December 15, 2017. Early adoption is not permitted. The Company will adopt the methodologies prescribed by this ASU by the date required, and does not anticipate that the ASU will have a material effect on its financial position or results of operations.
	In June 2014, FASB, issued ASU 2014-11, Transfers and Servicing. This update addresses the concerns of stakeholders’ by changing the accounting practices surrounding repurchase agreements.  The new guidance changes the “accounting for repurchase-to-maturity transactions and linked repurchase financings to secured borrowing accounting, which is consistent with the accounting for other repurchase agreements.” The amendments in this Update are effective for annual reporting periods beginning after December 15, 2014. Early adoption is prohibited. The Company will adopt the methodologies prescribed by this ASU by the date required, and does not anticipate that the ASU will have a material effect on its financial position or results of operations.
	In June 2014, FASB, issued ASU 2014-12, Compensation – Stock Compensation. This update defines the accounting treatment for share-based payments and “resolves the diverse accounting treatment of those awards in practice.” The new requirement mandates that “a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition.”  Compensation cost will now be recognized in the period in which it becomes likely that the performance target will be met.  The amendments in this Update are effective for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The Company will adopt the methodologies prescribed by this ASU by the date required, and does not anticipate that the ASU will have a material effect on its financial position or results of operations.

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of earnings per share (EPS)	'
		Three Months Ended June 30,					Six Months Ended June 30,
		2014			2013		2014			2013
		(Unaudited, Dollars in Thousands except share and per share data)
	Net income	$	780		$	740	$	1,295		$	1,492
	Allocated to participating securities		(28	)		-		(42	)		-
	Net income allocated to common stockholders	$	752		$	740	$	1,253		$	1,492
	Weighted average common shares outstanding, gross		3,064,796			3,193,054		3,073,517			3,193,054
	Less: Average unearned ESOP shares and participating securities		331,889			241,794		309,923			243,064
	Weighted average common shares outstanding, net		2,732,907			2,951,260		2,763,594			2,949,990
	Effect of diluted based awards		-			-		-			-
	Weighted average shares and common stock equivalents		2,732,907			2,951,260		2,763,594			2,949,990
	Income per common share:
	Basic	$	0.28		$	0.25	$	0.45		$	0.51
	Diluted		0.28			0.25		0.45			0.51
	Options excluded from the calcuation due to their anti-dilutive effect on earnings per share		262,000			N/A		262,000			N/A

Investment_Securities_Tables

Investment Securities (Tables)	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Schedule of amortized cost and approximate fair values of investment securities	'
			30-Jun-14
					Gross			Gross			Approximate
			Amortized		Unrealized			Unrealized			Fair
			Cost		Gains			Losses			Value
			(Unaudited)
	Available for sale:
	U.S. Treasuries		$	500	$	-		$	-		$	500
	Federal agencies			10,284		290			(88	)		10,486
	Total available for sale			10,784		290			(88	)		10,986
	Held to maturity:
	State and municipal			35,290		367			(243	)		35,414
	Total held to maturity			35,290		367			(243	)		35,414
	Total investment securities		$	46,074	$	657		$	(331	)	$	46,400
			31-Dec-13
					Gross			Gross			Approximate
			Amortized		Unrealized			Unrealized			Fair
			Cost		Gains			Losses			Value
	Available for sale:
	U.S. Treasuries		$	500	$	-		$	-		$	500
	Federal agencies			9,289		231			(301	)		9,219
	Total available for sale			9,789		231			(301	)		9,719
	Held to maturity:
	State and municipal			34,144		140			(1,392	)		32,892
	Total held to maturity			34,144		140			(1,392	)		32,892
	Total investment securities		$	43,933	$	371		$	(1,693	)	$	42,611
Schedule of amortized cost and fair value of investment securities	'
			Available for Sale					Held to Maturity
			Amortized		Fair			Amortized			Fair
			Cost		Value			Cost			Value
		(Unaudited)
	Within one year		$	500	$	500		$	2,950		$	2,953
	After one through five years			2,272		2,421			2,781			2,795
	After five through ten years			4,959		5,055			4,341			4,418
	After ten years			3,053		3,010			25,218			25,248
			$	10,784	$	10,986		$	35,290		$	35,414
Schedule of investment securities with unrealized losses	'
	Investment securities with unrealized losses at June 30, 2014 were as follows:
			Less than 12 Months					12 Months or Longer						Total
					Gross						Gross					Gross
			Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
			Value		Losses			Value			Losses			Value		Losses
			(Unaudited)
	Available for sale-
	Federal agencies		$	287	$	(1	)	$	4,703		$	(87	)	$	4,990	$	(88	)
	Held to maturity-
	State and municipal			2,398		(38	)		7,763			(205	)		10,161		(243	)
			$	2,685	$	(39	)	$	12,466		$	(292	)	$	15,151	$	(331	)
	Investment securities with unrealized losses at December 31, 2013 were as follows:
			Less than 12 Months					12 Months or Longer						Total
					Gross						Gross					Gross
			Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
			Value		Losses			Value			Losses			Value		Losses
	Available for sale-
	Federal agencies		$	5,462	$	(250	)	$	449		$	(51	)	$	5,911	$	(301	)
	Held to maturity-
	State and municipal			18,354		(1,342	)		668			(50	)		19,022		(1,392	)
			$	23,816	$	(1,592	)	$	1,117		$	(101	)	$	24,933	$	(1,693	)

Loans_and_Allowance_Tables

Loans and Allowance (Tables)	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Schedule of categories of loans receivable	'
		June 30,			December 31,
		2014			2013
		(Unaudited)
	Real estate:
	Agricultural	$	115,694		$	110,533
	Commercial and multi-family		19,467			19,751
	One- to four-family residential		38,496			38,322
	Agricultural and commercial non-real estate		52,796			57,661
	Consumer		4,037			4,249
			230,490			230,516
	Less
	Allowance for losses		6,741			6,171
	Total loans	$	223,749		$	224,345
Schedule of activity in the allowance for loan losses by portfolio segment	'
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
		(Unaudited)
	Three Months Ended June 30, 2014 (Unaudited)
	Allowance for Loan Losses:
	Balance, beginning of period	$	3,657		$	602		$	629		$	1,485		$	83		$	6,456
	Provision for loan losses		147			(26	)		29			132			3			285
	Loans charged to the allowance		-			-			-			-			-			-
	Recoveries of loans previously charged off		-			-			-			-			-			-
	Balance, end of period	$	3,804		$	576		$	658		$	1,617		$	86		$	6,741
	Six Months Ended June 30, 2014 (Unaudited)
	Allowance for Loan Losses:
	Balance, beginning of period	$	3,340		$	597		$	510		$	1,638		$	86		$	6,171
	Provision for loan losses		464			(21	)		148			(21	)		-			570
	Loans charged to the allowance		-			-			-			-			-			-
	Recoveries of loans previously charged off		-			-			-			-			-			-
	Balance, end of period	$	3,804		$	576		$	658		$	1,617		$	86		$	6,741
	Three Months Ended June 30, 2013 (Unaudited)
	Allowance for Loan Losses:
	Balance, beginning of period	$	2,945		$	497		$	530		$	1,141		$	83		$	5,196
	Provision for loan losses		(66	)		180			38			91			12			255
	Loans charged to the allowance		-			-			(20	)		-			-			(20	)
	Recoveries of loans previously charged off		-			-			-			-			-			-
	Balance, end of period	$	2,879		$	677		$	548		$	1,232		$	95		$	5,431
	Six Months Ended June 30, 2013 (Unaudited)
	Allowance for Loan Losses:
	Balance, beginning of period	$	2,585		$	456		$	467		$	1,337		$	96		$	4,941
	Provision for loan losses		294			221			101			(105	)		(1	)		510
	Loans charged to the allowance		-			-			(20	)		-			-			(20	)
	Recoveries of loans previously charged off		-			-			-			-			-			-
	Balance, end of period	$	2,879		$	677		$	548		$	1,232		$	95		$	5,431
Schedule of allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method	'
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	At June 30, 2014 (Unaudited)
	Allowance:
	Ending balance	$	3,804		$	576		$	658		$	1,617		$	86		$	6,741
	Ending balance individually evaluated for impairment	$	-		$	126		$	13		$	-		$	-		$	139
	Ending balance collectively evaluated for impairment	$	3,804		$	450		$	645		$	1,617		$	86		$	6,602
	Loans:
	Ending balance	$	115,694		$	19,467		$	38,496		$	52,796		$	4,037		$	230,490
	Ending balance individually evaluated for impairment	$	-		$	134		$	19		$	-		$	-		$	153
	Ending balance collectively evaluated for impairment	$	115,694		$	19,333		$	38,477		$	52,796		$	4,037		$	230,337
	At December 31, 2013
	Allowance:
	Ending balance	$	3,340		$	597		$	510		$	1,638		$	86		$	6,171
	Ending balance individually evaluated for impairment	$	-		$	148		$	14		$	-		$	-		$	162
	Ending balance collectively evaluated for impairment	$	3,340		$	449		$	496		$	1,638		$	86		$	6,009
	Loans:
	Ending balance	$	110,533		$	19,751		$	38,322		$	57,661		$	4,249		$	230,516
	Ending balance individually evaluated for impairment	$	-		$	148		$	22		$	-		$	-		$	170
	Ending balance collectively evaluated for impairment	$	110,533		$	19,603		$	38,300		$	57,661		$	4,249		$	230,346
Schedule of credit risk profile of the company's loan portfolio	'
	The following table presents the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of June 30, 2014:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
		(Unaudited)
	Pass	$	114,893		$	19,333		$	37,849		$	51,897		$	3,964		$	227,936
	Special Mention		266			-			444			645			44			1,399
	Substandard		535			134			203			254			29			1,155
	Doubtful		-			-			-			-			-			-
	Loss		-			-			-			-			-			-
	Total	$	115,694		$	19,467		$	38,496		$	52,796		$	4,037		$	230,490
	The following table presents the credit risk profile of the Company’s loan portfolio based on rating category and payment activity as of December 31, 2013:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	Pass	$	110,410		$	19,603		$	37,716		$	57,637		$	4,210		$	229,576
	Special Mention		-			-			494			24			22			540
	Substandard		123			148			112			-			17			400
	Doubtful		-			-			-			-			-			-
	Loss		-			-			-			-			-			-
	Total	$	110,533		$	19,751		$	38,322		$	57,661		$	4,249		$	230,516
Schedule of loan portfolio aging analysis and nonperforming loans	'
	The following table presents the Company’s loan portfolio aging analysis and nonperforming loans as of June 30, 2014:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
		(Unaudited)
	Past Due:
	30-59 days	$	-		$	-		$	1		$	-		$	23		$	24
	60-89 days		185			-			192			53			10			440
	90 days or more		-			-			295			3			15			313
	Total past due		185			-			488			56			48			777
	Current		115,509			19,467			38,008			52,740			3,989			229,713
	Total loans	$	115,694		$	19,467		$	38,496		$	52,796		$	4,037		$	230,490
	Nonaccrual loans	$	118		$	134		$	184		$	-		$	14		$	450
	Loans past due 90 days and still accruing		-			-			132			4			15			151
		$	118		$	134		$	316		$	4		$	29		$	601
	The following table presents the Company’s loan portfolio aging analysis and nonperforming loans as of December 31, 2013:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	Past Due:
	30-59 days	$	199		$	-		$	376		$	52		$	40		$	667
	60-89 days		296			-			171			24			-			491
	90 days or more		-			-			-			-			2			2
	Total past due		495			-			547			76			42			1,160
	Current		110,038			19,751			37,775			57,585			4,207			229,356
	Total loans	$	110,533		$	19,751		$	38,322		$	57,661		$	4,249		$	230,516
	Nonaccrual loans	$	123		$	148		$	112		$	-		$	17		$	400
	Loans past due 90 days and still accruing		-			-			-			-			2			2
		$	123		$	148		$	112		$	-		$	19		$	402
Schedule of impaired loans and specific valuation allowance	'
	The following table presents impaired loans and specific valuation allowance based on class level at June 30, 2014:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
		(Unaudited)
	Impaired loans with an allowance for loan losses	$	-		$	134		$	19		$	-		$	-		$	153
	Impaired loans with no allowance for loan losses		-			-			-			-			-			-
	Total impaired loans	$	-		$	134		$	19		$	-		$	-		$	153
	Unpaid principal balance of impaired loans	$	-		$	134		$	19		$	-		$	-		$	153
	Allowance for loan losses on impaired loans		-			126			13			-			-			139
	The following table presents impaired loans and specific valuation allowance based on class level at December 31, 2013:
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
	Impaired loans with an allowance for loan losses	$	-		$	148		$	22		$	-		$	-		$	170
	Impaired loans with no allowance for loan losses		-			-			-			-			-			-
	Total impaired loans	$	-		$	148		$	22		$	-		$	-		$	170
	Unpaid principal balance of impaired loans	$	-		$	148		$	22		$	-		$	-		$	170
	Allowance for loan losses on impaired loans		-			148			14			-			-			162
	Average recorded investment in impaired loans		-			46			28			-			-			74
Schedule of impaired loans based on class level	'
		Real Estate
					Commercial			One- to			Agricultural
					and			Four-Family			and
		Agricultural			Multi-Family			Residential			Commercial			Consumer			Total
		(Unaudited)
	Three Months Ended June 30, 2014 (Unaudited)
	Average recorded investment in impaired loans	$	-		$	136		$	19		$	-		$	-		$	155
	Interest income recognized on impaired loans	$	-		$	-		$	-		$	-		$	-		$	-
	Six Months Ended June 30, 2014 (Unaudited)
	Average recorded investment in impaired loans	$	-			139			20			-			-			159
	Interest income recognized on impaired loans	$	-		$	3		$	1		$	-		$	-		$	4
	Three Months Ended June 30, 2013 (Unaudited)
	Average recorded investment in impaired loans	$	-		$	2		$	24		$	-		$	-		$	26
	Interest income recognized on impaired loans	$	-		$	-		$	1		$	-		$	-		$	1
	Six Months Ended June 30, 2013 (Unaudited)
	Average recorded investment in impaired loans	$	-			1			35			-			-			36
	Interest income recognized on impaired loans	$	-		$	-		$	1		$	-		$	-		$	1

Disclosures_About_Fair_Value_o1

Disclosures About Fair Value of Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of fair value measurements of assets measured at fair value on a recurring basis	'
		30-Jun-14
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Fair			Assets				Inputs		Inputs
	Assets	Value			(Level 1)				(Level 2)		(Level 3)
		(Unaudited)
	Available for sale:
	U.S. Treasuries	$	500		$	500			$	-	$	-
	Federal agencies		10,486			-				10,486		-
		$	10,986		$	500			$	10,486	$	-
		31-Dec-13
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Fair			Assets				Inputs		Inputs
	Assets	Value			(Level 1)				(Level 2)		(Level 3)
	Available for sale:
	U.S. Treasuries	$	500		$	500			$	-	$	-
	Federal agencies		9,219			-				9,219		-
		$	9,719		$	500			$	9,219	$	-
Schedule of fair value measurements of assets measured at fair value on a nonrecurring basis	'
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Fair			Assets				Inputs		Inputs
	Assets	Value			(Level 1)				(Level 2)		(Level 3)
	June 30, 2014 (Unaudited)
	Impaired loans	$	14		$	-			$	-	$	14
	31-Dec-13
	Impaired loans	$	8		$	-			$	-	$	8
Schedule of quantitative information about unobservable inputs used in recurring and nonrecurring level 3 fair value measurements	'
				Valuation			Weighted
		Fair Value		Technique	Unobservable Inputs		Average
	At June 30, 2014: (Unaudited)
	Collateral-dependent	$	14	Market comparable	Marketability discount			10	%
	impaired loans			properties
	At December 31, 2013:
	Collateral-dependent	$	8	Market comparable	Marketability discount			10	%
	impaired loans			properties
Schedule of estimated fair values of the company's financial instruments	'
	The following table presents estimated fair values of the Company’s financial instruments at June 30, 2014:
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Carrying			Assets				Inputs		Inputs
		Amount			(Level 1)				(Level 2)		(Level 3)
		(Unaudited)
	Financial assets:
	Cash and cash equivalents	$	2,679		$	2,679			$	-	$	-
	Certificates of deposit		1,000			1,000				-		-
	Held to maturity investment securities		35,290			-				35,414		-
	Loans held for sale		363			-				363		-
	Loans, net		223,749			-				-		230,395
	Stock in Federal Home Loan Bank of Topeka		796			-				796		-
	Accrued interest receivable		3,268			-				3,268		-
	Financial liabilities:
	Deposits		213,839			188,471				-		25,442
	Borrowings		12,100			-				12,312		-
	Accrued interest payable		94			-				94		-
	The following table presents estimated fair values of the Company’s financial instruments at December 31, 2013:
		Fair Value Measurements Using
					Quoted Prices in				Significant
					Active Markets				Other		Significant
					for Identical				Observable		Unobservable
		Carrying			Assets				Inputs		Inputs
		Amount			(Level 1)				(Level 2)		(Level 3)
	Financial assets:
	Cash and cash equivalents	$	4,119		$	4,119			$	-	$	-
	Certificates of deposit		1,000			1,000				-		-
	Held to maturity investment securities		34,144			-				32,892		-
	Loans held for sale		269			-				269		-
	Loans, net		224,345			-				-		230,813
	Stock in Federal Home Loan Bank of Topeka		1,472			-				1,472		-
	Accrued interest receivable		3,807			-				3,807		-
	Financial liabilities:
	Deposits		205,706			179,358				-		26,429
	Borrowings		20,000			-				20,274		-
	Accrued interest payable		99			-				99		-

Share_Based_Compensation_Unaud1

Share Based Compensation (Unaudited) (Tables)	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of stock option activity	'
					Weighted		Remaining
					average		contractual
		Options			exercise price		life (years)
	Options outstanding at January 1, 2014		-		$	-		-
	Granted		288,000			17.1		9.75
	Exercised		-			-		-
	Forfeited		-			-		-
	Expired		-			-		-
	Options outstanding at June 30, 2014		288,000		$	17.1		9.75
Schedule of fair value of stock options assumptions	'
	Expected volatility		13.78	%
	Risk-free interest rate		2.27	%
	Expected dividend yield		1.64	%
	Expected life (in years)		7.5
	Exercise price for the stock options	$	17.1
Schedule of nonvested restricted stock award activity	'
		Service-Based			Weighted
		Restricted			Average
		Stock			Grant Date
		Awards			Fair Value
	Non-vested at January 1, 2014		-		$	-
	Granted		115,000			17.1
	Vested		(14,840	)		17.1
	Forfeited		-			-
	Non-vested at June 30, 2014		100,160		$	17.1

Earnings_Per_Share_Earnings_pe

Earnings Per Share - Earnings per share (EPS) were computed (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share [Abstract]	'	'	'	'
Net income	$780	$740	$1,295	$1,492
Allocated to participating securities	-28	'	-42	'
Net income allocated to common stockholders	$752	$740	$1,253	$1,492
Weighted average common shares outstanding, gross	3,064,796	3,193,054	3,073,517	3,193,054
Less: Average unearned ESOP shares and participating securities	331,889	241,794	309,923	243,064
Weighted average common shares outstanding, net	2,732,907	2,951,260	2,763,594	2,949,990
Effect of diluted based awards	'	'	'	'
Weighted average shares and common stock equivalents	2,732,907	2,951,260	2,763,594	2,949,990
Income per common share:	'	'	'	'
Basic (in dollars per share)	$0.28	$0.25	$0.45	$0.51
Diluted (in dollars per share)	$0.28	$0.25	$0.45	$0.51
Options excluded from the calculation due to their anti-dilutive effect on earnings per share	262,000	'	262,000	'

Investment_Securities_Amortize

Investment Securities - Amortized cost and approximate fair values of investment securities (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule Of Available For Sale Securities and Held To Maturity [Line Items]	'	'
Total investment securities, amortized cost	$46,074	$43,933
Total investment securities, gross unrealized gains	657	371
Total investment securities, gross unrealized losses	-331	-1,693
Total investment securities, approximate fair value	46,400	42,611
Available for sale:	'	'
Amortized cost	10,784	9,789
Gross unrealized gains	290	231
Gross unrealized losses	-88	-301
Available-for-sale securities, approximate fair value	10,986	9,719
Held to maturity:	'	'
Amortized cost	35,290	34,144
Gross unrealized gains	367	140
Gross unrealized losses	-243	-1,392
Held to maturity investment securities, approximate fair value	35,414	32,892
U.S. Treasuries	'	'
Available for sale:	'	'
Amortized cost	500	500
Gross unrealized gains	'	'
Gross unrealized losses	'	'
Available-for-sale securities, approximate fair value	500	500
Federal agencies	'	'
Available for sale:	'	'
Amortized cost	10,284	9,289
Gross unrealized gains	290	231
Gross unrealized losses	-88	-301
Available-for-sale securities, approximate fair value	10,486	9,219
State and municipal	'	'
Held to maturity:	'	'
Amortized cost	35,290	34,144
Gross unrealized gains	367	140
Gross unrealized losses	-243	-1,392
Held to maturity investment securities, approximate fair value	$35,414	$32,892

Investment_Securities_Amortize1

Investment Securities - Amortized cost and fair value of investment securities by contractual maturity (Details 1) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Available for sale securities, amortized cost	'	'
Within one year	$500	'
After one through five years	2,272	'
After five through ten years	4,959	'
After ten years	3,053	'
Available-for-sale securities, amortized cost	10,784	9,789
Available-for-sale securities, fair value	'	'
Within one year	500	'
After one through five years	2,421	'
After five through ten years	5,055	'
After ten years	3,010	'
Available-for-sale securities, approximate fair value	10,986	9,719
Held to maturity, amortized cost	'	'
Within one year	2,950	'
After one through five years	2,781	'
After five through ten years	4,341	'
After ten years	25,218	'
Held to maturity amortized cost	35,290	34,144
Held to maturity securities, fair value	'	'
Within one year	2,953	'
After one through five years	2,795	'
After five through ten years	4,418	'
After ten years	25,248	'
Held to maturity investment securities, approximate fair value	$35,414	$32,892

Investment_Securities_Investme

Investment Securities - Investment securities with unrealized losses (Details 2) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule Of Available For Sale Securities and Held To Maturity [Line Items]	'	'
Investment securities, less than 12 months, fair value	$2,685	$23,816
Investment securities, less than 12 months, gross unrealized losses	-39	-1,592
Investment securities, 12 months or longer, fair value	12,466	1,117
Investment securities, 12 months or longer, gross unrealized losses	-292	-101
Investment securities, total fair value	15,151	24,933
Investment securities, gross unrealized losses	-331	-1,693
Federal agencies	'	'
Available for sale:	'	'
Available-for-sale securities, less than 12 months, fair value	287	5,462
Available-for-sale securities, less than 12 months, gross unrealized losses	-1	-250
Available-for-sale securities, 12 months or longer, fair value	4,703	449
Available-for-sale securities, 12 months or longer, gross unrealized losses	-87	-51
Available-for-sale securities, total fair value	4,990	5,911
Available-for-sale securities, total gross unrealized losses	-88	-301
State and municipal	'	'
Held to maturity:	'	'
Held-to-maturity securities, less than 12 months, fair value	2,398	18,354
Held-to-maturity securities, less than 12 months, gross unrealized losses	-38	-1,342
Held-to-maturity securities, 12 months or longer, fair value	7,763	668
Held-to-maturity securities, 12 months or longer, gross unrealized losses	-205	-50
Held-to-maturity securities, total fair value	10,161	19,022
Held-to-maturity securities, total gross unrealized losses	($243)	($1,392)

Investment_Securities_Detail_T

Investment Securities (Detail Textuals) (USD $)	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'	'
Carrying value of investment securities pledged as collateral	$6,818	$5,560
Investment securities, total fair value	$15,151	$24,933
Percentage of debt securities in investment portfolio	33.00%	59.00%

Loans_Receivable_and_Allowance

Loans Receivable and Allowance for Losses - Categories of loans receivable (Details) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Less Allowance for losses	$6,741	'	$6,171	'	'	'
Loans receivable	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Loans and leases receivable gross	230,490	'	230,516	'	'	'
Less Allowance for losses	6,741	6,456	6,171	5,431	5,196	4,941
Total loans	223,749	'	224,345	'	'	'
Loans receivable | Real estate - Agricultural	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Loans and leases receivable gross	115,694	'	110,533	'	'	'
Less Allowance for losses	3,804	3,657	3,340	2,879	2,945	2,585
Loans receivable | Real estate - Commercial and multi-family	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Loans and leases receivable gross	19,467	'	19,751	'	'	'
Less Allowance for losses	576	602	597	677	497	456
Loans receivable | Real estate - One- to four-family residential	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Loans and leases receivable gross	38,496	'	38,322	'	'	'
Less Allowance for losses	658	629	510	548	530	467
Loans receivable | Agricultural and commercial non-real estate	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Loans and leases receivable gross	52,796	'	57,661	'	'	'
Less Allowance for losses	1,617	1,485	1,638	1,232	1,141	1,337
Loans receivable | Consumer	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Loans and leases receivable gross	4,037	'	4,249	'	'	'
Less Allowance for losses	$86	$83	$86	$95	$83	$96

Loans_Receivable_and_Allowance1

Loans Receivable and Allowance for Losses - Activity in allowance for loan losses (Details 1) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	'	'	$6,171	'
Provision for loan losses	285	255	570	510
Balance, end of period	6,741	'	6,741	'
Loans receivable	'	'	'	'
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	6,456	5,196	6,171	4,941
Provision for loan losses	285	255	570	510
Loans charged to the allowance	'	-20	'	-20
Recoveries of loans previously charged off	'	'	'	'
Balance, end of period	6,741	5,431	6,741	5,431
Loans receivable | Real estate - Agricultural	'	'	'	'
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	3,657	2,945	3,340	2,585
Provision for loan losses	147	-66	464	294
Loans charged to the allowance	'	'	'	'
Recoveries of loans previously charged off	'	'	'	'
Balance, end of period	3,804	2,879	3,804	2,879
Loans receivable | Real estate - Commercial and Multi-Family	'	'	'	'
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	602	497	597	456
Provision for loan losses	-26	180	-21	221
Loans charged to the allowance	'	'	'	'
Recoveries of loans previously charged off	'	'	'	'
Balance, end of period	576	677	576	677
Loans receivable | Real estate - One- to Four-Family Residential	'	'	'	'
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	629	530	510	467
Provision for loan losses	29	38	148	101
Loans charged to the allowance	'	-20	'	-20
Recoveries of loans previously charged off	'	'	'	'
Balance, end of period	658	548	658	548
Loans receivable | Agricultural and Commercial	'	'	'	'
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	1,485	1,141	1,638	1,337
Provision for loan losses	132	91	-21	-105
Loans charged to the allowance	'	'	'	'
Recoveries of loans previously charged off	'	'	'	'
Balance, end of period	1,617	1,232	1,617	1,232
Loans receivable | Consumer	'	'	'	'
Allowance for Loan Losses:	'	'	'	'
Balance, beginning of period	83	83	86	96
Provision for loan losses	3	12	'	-1
Loans charged to the allowance	'	'	'	'
Recoveries of loans previously charged off	'	'	'	'
Balance, end of period	$86	$95	$86	$95

Loans_Receivable_and_Allowance2

Loans Receivable and Allowance for Losses - Summary of activity in allowance for loan losses based on portfolio segment and impairment method (Details 2) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Allowance:	'	'	'	'	'	'
Ending balance	$6,741	'	$6,171	'	'	'
Loans receivable	'	'	'	'	'	'
Allowance:	'	'	'	'	'	'
Ending balance	6,741	6,456	6,171	5,431	5,196	4,941
Ending balance: individually evaluated for impairment	139	'	162	'	'	'
Ending balance: collectively evaluated for impairment	6,602	'	6,009	'	'	'
Loans:	'	'	'	'	'	'
Ending balance	230,490	'	230,516	'	'	'
Ending balance individually evaluated for impairment	153	'	170	'	'	'
Ending balance collectively evaluated for impairment	230,337	'	230,346	'	'	'
Loans receivable | Real estate - Agricultural	'	'	'	'	'	'
Allowance:	'	'	'	'	'	'
Ending balance	3,804	3,657	3,340	2,879	2,945	2,585
Ending balance: individually evaluated for impairment	'	'	'	'	'	'
Ending balance: collectively evaluated for impairment	3,804	'	3,340	'	'	'
Loans:	'	'	'	'	'	'
Ending balance	115,694	'	110,533	'	'	'
Ending balance individually evaluated for impairment	'	'	'	'	'	'
Ending balance collectively evaluated for impairment	115,694	'	110,533	'	'	'
Loans receivable | Real estate - Commercial and Multi-Family	'	'	'	'	'	'
Allowance:	'	'	'	'	'	'
Ending balance	576	602	597	677	497	456
Ending balance: individually evaluated for impairment	126	'	148	'	'	'
Ending balance: collectively evaluated for impairment	450	'	449	'	'	'
Loans:	'	'	'	'	'	'
Ending balance	19,467	'	19,751	'	'	'
Ending balance individually evaluated for impairment	134	'	148	'	'	'
Ending balance collectively evaluated for impairment	19,333	'	19,603	'	'	'
Loans receivable | Real estate - One- to Four-Family Residential	'	'	'	'	'	'
Allowance:	'	'	'	'	'	'
Ending balance	658	629	510	548	530	467
Ending balance: individually evaluated for impairment	13	'	14	'	'	'
Ending balance: collectively evaluated for impairment	645	'	496	'	'	'
Loans:	'	'	'	'	'	'
Ending balance	38,496	'	38,322	'	'	'
Ending balance individually evaluated for impairment	19	'	22	'	'	'
Ending balance collectively evaluated for impairment	38,477	'	38,300	'	'	'
Loans receivable | Agricultural and Commercial	'	'	'	'	'	'
Allowance:	'	'	'	'	'	'
Ending balance	1,617	1,485	1,638	1,232	1,141	1,337
Ending balance: individually evaluated for impairment	'	'	'	'	'	'
Ending balance: collectively evaluated for impairment	1,617	'	1,638	'	'	'
Loans:	'	'	'	'	'	'
Ending balance	52,796	'	57,661	'	'	'
Ending balance individually evaluated for impairment	'	'	'	'	'	'
Ending balance collectively evaluated for impairment	52,796	'	57,661	'	'	'
Loans receivable | Consumer	'	'	'	'	'	'
Allowance:	'	'	'	'	'	'
Ending balance	86	83	86	95	83	96
Ending balance: individually evaluated for impairment	'	'	'	'	'	'
Ending balance: collectively evaluated for impairment	86	'	86	'	'	'
Loans:	'	'	'	'	'	'
Ending balance	4,037	'	4,249	'	'	'
Ending balance individually evaluated for impairment	'	'	'	'	'	'
Ending balance collectively evaluated for impairment	$4,037	'	$4,249	'	'	'

Loans_Receivable_and_Allowance3

Loans Receivable and Allowance for Losses - Credit risk profile of loan portfolio based on rating category and payment activity (Details 3) (Loans receivable, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	$230,490	$230,516
Pass	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	227,936	229,576
Special Mention	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	1,399	540
Substandard	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	1,155	400
Doubtful	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Loss	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - Agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	115,694	110,533
Real estate - Agricultural | Pass	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	114,893	110,410
Real estate - Agricultural | Special Mention	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	266	'
Real estate - Agricultural | Substandard	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	535	123
Real estate - Agricultural | Doubtful	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - Agricultural | Loss	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - Commercial and Multi-Family	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	19,467	19,751
Real estate - Commercial and Multi-Family | Pass	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	19,333	19,603
Real estate - Commercial and Multi-Family | Special Mention	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - Commercial and Multi-Family | Substandard	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	134	148
Real estate - Commercial and Multi-Family | Doubtful	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - Commercial and Multi-Family | Loss	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - One- to Four-Family Residential	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	38,496	38,322
Real estate - One- to Four-Family Residential | Pass	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	37,849	37,716
Real estate - One- to Four-Family Residential | Special Mention	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	444	494
Real estate - One- to Four-Family Residential | Substandard	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	203	112
Real estate - One- to Four-Family Residential | Doubtful	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Real estate - One- to Four-Family Residential | Loss	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Agricultural and Commercial	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	52,796	57,661
Agricultural and Commercial | Pass	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	51,897	57,637
Agricultural and Commercial | Special Mention	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	645	24
Agricultural and Commercial | Substandard	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	254	'
Agricultural and Commercial | Doubtful	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Agricultural and Commercial | Loss	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Consumer	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	4,037	4,249
Consumer | Pass	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	3,964	4,210
Consumer | Special Mention	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	44	22
Consumer | Substandard	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	29	17
Consumer | Doubtful	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'
Consumer | Loss	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans and leases receivable gross	'	'

Loans_Receivable_and_Allowance4

Loans Receivable and Allowance for Losses - Loan portfolio aging analysis and nonperforming loans (Details 4) (Loans receivable, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Past Due:	'	'
30-59 days	$24	$667
60-89 days	440	491
90 days or more	313	2
Total past due	777	1,160
Current	229,713	229,356
Total loans	230,490	230,516
Nonaccrual loans	450	400
Loans past due 90 days and still accruing	151	2
Nonperforming loans, total	601	402
Real estate - Agricultural	'	'
Past Due:	'	'
30-59 days	'	199
60-89 days	185	296
90 days or more	'	'
Total past due	185	495
Current	115,509	110,038
Total loans	115,694	110,533
Nonaccrual loans	118	123
Loans past due 90 days and still accruing	'	'
Nonperforming loans, total	118	123
Real estate - Commercial and Multi-Family	'	'
Past Due:	'	'
30-59 days	'	'
60-89 days	'	'
90 days or more	'	'
Total past due	'	'
Current	19,467	19,751
Total loans	19,467	19,751
Nonaccrual loans	134	148
Loans past due 90 days and still accruing	'	'
Nonperforming loans, total	134	148
Real estate - One- to Four-Family Residential	'	'
Past Due:	'	'
30-59 days	1	376
60-89 days	192	171
90 days or more	295	'
Total past due	488	547
Current	38,008	37,775
Total loans	38,496	38,322
Nonaccrual loans	184	112
Loans past due 90 days and still accruing	132	'
Nonperforming loans, total	316	112
Agricultural and Commercial	'	'
Past Due:	'	'
30-59 days	'	52
60-89 days	53	24
90 days or more	3	'
Total past due	56	76
Current	52,740	57,585
Total loans	52,796	57,661
Nonaccrual loans	'	'
Loans past due 90 days and still accruing	4	'
Nonperforming loans, total	4	'
Consumer	'	'
Past Due:	'	'
30-59 days	23	40
60-89 days	10	'
90 days or more	15	2
Total past due	48	42
Current	3,989	4,207
Total loans	4,037	4,249
Nonaccrual loans	14	17
Loans past due 90 days and still accruing	15	2
Nonperforming loans, total	$29	$19

Loans_Receivable_and_Allowance5

Loans Receivable and Allowance for Losses - Impaired loans and specific valuation allowance based on class level (Details 5) (Loans receivable, USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Impaired loans with an allowance for loan losses	$153	'	$153	'	$170
Total impaired loans	153	'	153	'	170
Unpaid principal balance of impaired loans	153	'	153	'	170
Allowance for loan losses on impaired loans	139	'	139	'	162
Average recorded investment in impaired loans	155	26	159	36	74
Real estate - Agricultural	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Impaired loans with an allowance for loan losses	'	'	'	'	'
Total impaired loans	'	'	'	'	'
Unpaid principal balance of impaired loans	'	'	'	'	'
Allowance for loan losses on impaired loans	'	'	'	'	'
Average recorded investment in impaired loans	'	'	'	'	'
Real estate - Commercial and Multi-Family	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Impaired loans with an allowance for loan losses	134	'	134	'	148
Total impaired loans	134	'	134	'	148
Unpaid principal balance of impaired loans	134	'	134	'	148
Allowance for loan losses on impaired loans	126	'	126	'	148
Average recorded investment in impaired loans	136	2	139	1	46
Real estate - One- to Four-Family Residential	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Impaired loans with an allowance for loan losses	19	'	19	'	22
Total impaired loans	19	'	19	'	22
Unpaid principal balance of impaired loans	19	'	19	'	22
Allowance for loan losses on impaired loans	13	'	13	'	14
Average recorded investment in impaired loans	19	24	20	35	28
Agricultural and Commercial	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Impaired loans with an allowance for loan losses	'	'	'	'	'
Total impaired loans	'	'	'	'	'
Unpaid principal balance of impaired loans	'	'	'	'	'
Allowance for loan losses on impaired loans	'	'	'	'	'
Average recorded investment in impaired loans	'	'	'	'	'
Consumer	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Impaired loans with an allowance for loan losses	'	'	'	'	'
Total impaired loans	'	'	'	'	'
Unpaid principal balance of impaired loans	'	'	'	'	'
Allowance for loan losses on impaired loans	'	'	'	'	'
Average recorded investment in impaired loans	'	'	'	'	'

Loans_Receivable_and_Allowance6

Loans Receivable and Allowance for Losses - Average impaired loans based on class level (Details 6) (Loans receivable, USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Average recorded investment in impaired loans	$155	$26	$159	$36	$74
Interest income recognized on impaired loans	'	1	4	1	'
Real estate - Agricultural	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Average recorded investment in impaired loans	'	'	'	'	'
Interest income recognized on impaired loans	'	'	'	'	'
Real estate - Commercial and Multi-Family	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Average recorded investment in impaired loans	136	2	139	1	46
Interest income recognized on impaired loans	'	'	3	'	'
Real estate - One- to Four-Family Residential	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Average recorded investment in impaired loans	19	24	20	35	28
Interest income recognized on impaired loans	'	1	1	1	'
Agricultural and Commercial	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Average recorded investment in impaired loans	'	'	'	'	'
Interest income recognized on impaired loans	'	'	'	'	'
Consumer	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Average recorded investment in impaired loans	'	'	'	'	'
Interest income recognized on impaired loans	'	'	'	'	'

Loans_Receivable_and_Allowance7

Loans Receivable and Allowance for Losses (Detail Textuals)	6 Months Ended
	Jun. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Loan to value ratio	80.00%
Real estate - Agricultural	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Amortization period for loan	'21 years
Loan to value ratio	70.00%
Real estate - One- to Four-Family Residential	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Maximum loan-to-value ratio of sales price or appraised value	80.00%

Disclosures_About_Fair_Value_o2

Disclosures About Fair Value of Assets and Liabilities - Fair value measurements of assets measured at fair value on recurring basis and level within fair value hierarchy (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	$10,986	$9,719
Fair Value, Measurements, Recurring | Fair Value	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	10,986	9,719
Fair Value, Measurements, Recurring | Fair Value | U.S. Treasuries	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	500	500
Fair Value, Measurements, Recurring | Fair Value | Federal agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	10,486	9,219
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	500	500
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Treasuries	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	500	500
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Federal agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	'	'
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	10,486	9,219
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | U.S. Treasuries	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	'	'
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2) | Federal agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	10,486	9,219
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	'	'
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | U.S. Treasuries	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	'	'
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Federal agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Approximate fair value	'	'

Disclosures_About_Fair_Value_o3

Disclosures About Fair Value of Assets and Liabilities - Fair value measurements of assets measured at fair value on nonrecurring basis and level within fair value hierarchy (Details 1) (Impaired Loans, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Significant Unobservable Inputs (Level 3)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Assets, fair value disclosure	$14	$8
Fair Value, Measurements, Nonrecurring | Fair Value	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Assets, fair value disclosure	14	8
Fair Value, Measurements, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Assets, fair value disclosure	'	'
Fair Value, Measurements, Nonrecurring | Significant Other Observable Inputs (Level 2)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Assets, fair value disclosure	'	'
Fair Value, Measurements, Nonrecurring | Significant Unobservable Inputs (Level 3)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Assets, fair value disclosure	$14	$8

Disclosures_About_Fair_Value_o4

Disclosures About Fair Value of Assets and Liabilities - Quantitative information about unobservable inputs used in recurring and nonrecurring level 3 fair value measurements other than goodwill (Details 2) (Collateral-dependent impaired loans, Significant Unobservable Inputs (Level 3), USD $)	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Fair Value	$14	$8
Valuation Technique	'Market comparable properties	'Market comparable properties
Unobservable Inputs	'Marketability discount	'Marketability discount
Weighted Average	'	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'
Marketability discount	10.00%	10.00%

Disclosures_About_Fair_Value_o5

Disclosures About Fair Value of Assets and Liabilities - Estimated fair values of company financial instruments (Details 3) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financial assets:	'	'
Held to maturity investment securities	$35,414	$32,892
Carrying Amount	'	'
Financial assets:	'	'
Cash and cash equivalents	2,679	4,119
Certificates of deposit	1,000	1,000
Held to maturity investment securities	35,290	34,144
Loans held for sale	363	269
Loans, net	223,749	224,345
Stock in Federal Home Loan Bank of Topeka	796	1,472
Accrued interest receivable	3,268	3,807
Financial liabilities:	'	'
Deposits	213,839	205,706
Borrowings	12,100	20,000
Accrued interest payable	94	99
Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Financial assets:	'	'
Cash and cash equivalents	2,679	4,119
Certificates of deposit	1,000	1,000
Held to maturity investment securities	'	'
Loans held for sale	'	'
Loans, net	'	'
Stock in Federal Home Loan Bank of Topeka	'	'
Accrued interest receivable	'	'
Financial liabilities:	'	'
Deposits	188,471	179,358
Borrowings	'	'
Accrued interest payable	'	'
Significant Other Observable Inputs (Level 2)	'	'
Financial assets:	'	'
Cash and cash equivalents	'	'
Certificates of deposit	'	'
Held to maturity investment securities	35,414	32,892
Loans held for sale	363	269
Loans, net	'	'
Stock in Federal Home Loan Bank of Topeka	796	1,472
Accrued interest receivable	3,268	3,807
Financial liabilities:	'	'
Deposits	'	'
Borrowings	12,312	20,274
Accrued interest payable	94	99
Significant Unobservable Inputs (Level 3)	'	'
Financial assets:	'	'
Cash and cash equivalents	'	'
Certificates of deposit	'	'
Held to maturity investment securities	'	'
Loans held for sale	'	'
Loans, net	230,395	230,813
Stock in Federal Home Loan Bank of Topeka	'	'
Accrued interest receivable	'	'
Financial liabilities:	'	'
Deposits	25,442	26,429
Borrowings	'	'
Accrued interest payable	'	'

Share_Based_Compensation_Unaud2

Share Based Compensation (Unaudited) (Details) (2013 Equity Incentive Plan, Stock Options, USD $)	6 Months Ended
	Jun. 30, 2014
2013 Equity Incentive Plan | Stock Options	'
Options	'
Options outstanding at January 1, 2014	'
Granted	288,000
Exercised	'
Forfeited	'
Expired	'
Options outstanding at June 30, 2014	288,000
Weighted average exercise price	'
Options outstanding at January 1, 2014	'
Granted	$17.10
Exercised	'
Forfeited	'
Expired	'
Options outstanding at June 30, 2014	$17.10
Granted, Remaining contractual life (in years)	'9 years 9 months
Options outstanding at June 30, 2014, Remaining contractual life (in years)	'9 years 9 months

Share_Based_Compensation_Unaud3

Share Based Compensation (Unaudited) (Details 1) (2013 Equity Incentive Plan, Stock Options, USD $)	6 Months Ended
	Jun. 30, 2014
2013 Equity Incentive Plan | Stock Options	'
Fair Value Assumptions and Methodology	'
Method used	'Black-Scholes option pricing formula
Expected volatility	13.78%
Risk-free interest rate	2.27%
Expected dividend yield	1.64%
Expected life (in years)	'7 years 6 months
Exercise price for the stock options	$17.10

Share_Based_Compensation_Unaud4

Share Based Compensation (Unaudited) (Details 2) (2013 Equity Incentive Plan, Restricted Stock Awards, USD $)	6 Months Ended	0 Months Ended
	Jun. 30, 2014	Feb. 14, 2014	Dec. 31, 2013
		Certain officers and employees	Certain officers and employees
Service-Based Restricted Stock Awards	'	'	'
Non-vested at January 1, 2014	'	'	'
Granted	115,000	115,000	'
Vested	-14,840	'	'
Forfeited	'	'	'
Non-vested at June 30, 2014	100,160	'	'
Weighted Average Grant Date Fair Value	'	'	'
Non-vested at January 1, 2014	'	'	'
Granted	$17.10	'	'
Vested	$17.10	'	'
Forfeited	'	'	'
Non-vested at June 30, 2014	$17.10	'	'

Share_Based_Compensation_Unaud5

Share Based Compensation (Unaudited) (Detail Textuals) (USD $)	3 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Total stock-based compensation expense	'	$509,000
2013 Equity Incentive Plan	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Term of vesting	'	'5 years
Maximum number of shares authorized under the plan	447,027	447,027
Total stock-based compensation expense	119,000	509,000
2013 Equity Incentive Plan | Certain officers and employees	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Term of vesting	'	'7 years
2013 Equity Incentive Plan | Stock Options	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of shares granted under stock options	'	288,000
Unrecognized compensation expense	614,000	614,000
Vested number of stock options	'	32,820
Total stock-based compensation expense	31,000	129,000
Aggregate grant date fair value of stock options	'	743,000
Total intrinsic value of options	$262,000	$262,000
Annual dividend paid (in dollars per share)	'	$0.28
Contractual term of the stock option plan	'	'10 years

Share_Based_Compensation_Unaud6

Share Based Compensation (Unaudited) (Detail Textuals 1) (USD $)	3 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Total stock-based compensation expense	'	$509,000
2013 Equity Incentive Plan	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Total stock-based compensation expense	119,000	509,000
2013 Equity Incentive Plan | Restricted Stock Awards	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of awards granted	'	115,000
Unrecognized compensation expense	1,587,000	1,587,000
Total stock-based compensation expense	$88,000	$380,000