Bank of Commerce (BOCH) 10-Q 4 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 28, 2016
Document Information [Line Items]
Entity Registrant Name	Bank of Commerce Holdings
Entity Central Index Key	702,513
Trading Symbol	boch
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		13,439,422
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets:
Cash and due from banks	$ 19,699	$ 9,730
Interest-bearing deposits in other banks	65,431	41,462
Total cash and cash equivalents	85,130	51,192
Securities available-for-sale, at fair value	156,440	159,030
Securities held-to-maturity, at amortized cost	31,771	35,899
Loans, net of deferred fees and costs	780,174	717,509
Allowance for loan and lease losses	(11,849)	(11,180)
Net loans	768,325	706,329
Premises and equipment, net	15,930	11,072
Other real estate owned	793	1,423
Life insurance	22,946	22,485
Deferred tax asset, net	8,171	9,760
Goodwill and core deposit intangibles, net	2,307
Other assets	19,205	18,251
Total assets	1,111,018	1,015,441
Liabilities:
Demand - noninterest bearing	254,435	169,507
Demand - interest bearing	394,525	315,658
Savings	110,201	94,503
Certificates of deposit	216,332	224,067
Total deposits	975,493	803,735
Principal	19,317	94,917
Less unamortized debt issuance costs	(193)	(223)
Net term debt	19,124	94,694
Junior subordinated debentures	10,310	10,310
Other liabilities	11,798	16,180
Total liabilities	1,016,725	924,919
Shareholders' equity:
Common stock, no par value, 50,000,000 shares authorized: 17,161,096 issued; 13,439,422 outstanding as of September 30, 2016 and 13,385,154 outstanding as of December 31, 2015	24,483	24,214
Retained earnings	68,321	66,562
Accumulated other comprehensive income (loss)	1,489	(254)
Total shareholders' equity	94,293	90,522
Total liabilities and shareholders' equity	$ 1,111,018	$ 1,015,441

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares outstanding (in shares)	13,439,422	13,385,154
Common stock, shares issued (in shares)	17,161,096	17,161,096

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Interest income:
Interest and fees on loans	$ 9,007,000	$ 8,357,000	$ 26,254,000	$ 24,572,000
Interest on taxable securities	689,000	743,000	2,281,000	2,489,000
Interest on tax-exempt securities	552,000	592,000	1,734,000	1,793,000
Interest on interest-bearing deposits in other banks	82,000	40,000	222,000	167,000
Total interest income	10,330,000	9,732,000	30,491,000	29,021,000
Service charges on deposit accounts	133,000	52,000	293,000	153,000
ATM and point of sale fees	287,000	96,000	714,000	279,000
Fees on payroll and benefit processing	133,000	138,000	432,000	416,000
Earnings on cash surrender value - life insurance	152,000	158,000	461,000	482,000
Gain on investment securities, net	70,000	137,000	192,000	413,000
Impairment losses on investment securities			(546,000)
Other income	184,000	227,000	799,000	800,000
Total noninterest income	959,000	808,000	2,345,000	2,543,000
Interest expense:
Interest on demand deposits	136,000	116,000	388,000	339,000
Interest on savings deposits	43,000	53,000	129,000	162,000
Interest on certificates of deposit	524,000	586,000	1,636,000	1,771,000
Interest on term debt	292,000	475,000	1,369,000	1,187,000
Interest on junior subordinated debentures	59,000	47,000	172,000	143,000
Total interest expense	1,054,000	1,277,000	3,694,000	3,602,000
Net interest income	9,276,000	8,455,000	26,797,000	25,419,000
Provision for loan and lease losses
Net interest income after provision for loan and lease losses	9,276,000	8,455,000	26,797,000	25,419,000
Noninterest expense:
Salaries and related benefits	3,873,000	3,208,000	12,188,000	10,693,000
Premises and equipment	1,071,000	714,000	2,847,000	2,157,000
Federal Deposit Insurance Corporation insurance premium	176,000	159,000	513,000	544,000
Data processing fees	464,000	243,000	1,142,000	736,000
Professional service fees	303,000	337,000	1,209,000	1,167,000
Telecommunications	199,000	116,000	545,000	335,000
Branch acquisition costs			580,000
Loss on cancellation of interest rate swap			2,325,000
Other expenses	1,039,000	797,000	3,445,000	2,657,000
Total noninterest expense	7,125,000	5,574,000	24,794,000	18,289,000
Income before provision for income taxes	3,110,000	3,689,000	4,348,000	9,673,000
Provision for income taxes	744,000	1,164,000	1,386,000	2,957,000
Net income	2,366,000	2,525,000	2,962,000	6,716,000
Less: Preferred stock dividends		50,000		150,000
Income available to common shareholders	$ 2,366,000	$ 2,475,000	$ 2,962,000	$ 6,566,000
Earnings per share - basic (in dollars per share)	$ 0.18	$ 0.18	$ 0.22	$ 0.49
Weighted average shares - basic (in shares)	13,369	13,340	13,366	13,327
Earnings per share - diluted (in dollars per share)	$ 0.18	$ 0.18	$ 0.22	$ 0.49
Weighted average shares - diluted (in shares)	13,439	13,377	13,412	13,358

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net income	$ 2,366	$ 2,525	$ 2,962	$ 6,716
Available-for-sale securities:
Unrealized (losses) gains arising during the period	(306)	253	294	(544)
Income taxes	126	(104)	(121)	224
Change in unrealized (losses) gains, net of tax	(180)	149	173	(320)
Reclassification adjustment for realized gains included in net income	(48)	(137)	(171)	(413)
Income taxes	19	54	70	170
Realized gains, net of tax	(29)	(83)	(101)	(243)
Reclassification adjustment for other than temporary impairment included in net income			546
Income taxes			(225)
Realized impairment, net of tax			321
Net change in unrealized (losses) gains on available-for-sale securities	(209)	66	393	(563)
Held-to-maturity securities:
Amortization of held-to-maturity fair value adjustment	(22)	(37)	(79)	(116)
Income taxes	9	14	33	47
Net change in fair value adjustment on held-to-maturity securities	(13)	(23)	(46)	(69)
Derivatives:
Unrealized losses arising during the period		(457)	(348)	(917)
Income taxes		188	143	377
Change in unrealized losses, net of tax		(269)	(205)	(540)
Reclassification adjustments for net losses on derivatives included in net income		418	2,721	1,005
Income taxes		(177)	(1,120)	(414)
Reclassification adjustments for net losses included in net income, net of tax		241	1,601	591
Net change in unrealized losses on derivatives		(28)	1,396	51
Other comprehensive income (loss)	(222)	15	1,743	(581)
Comprehensive income – Bank of Commerce Holdings	$ 2,144	$ 2,540	$ 4,705	$ 6,135

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands		Preferred Stock [Member]	Common Stock [Member]		Retained Earnings [Member]		AOCI Attributable to Parent [Member]		Total
Balance at Dec. 31, 2014		$ 19,931	$ 23,891		$ 59,867		$ (87)		$ 103,602
Balance (in shares) at Dec. 31, 2014			13,294
Net income					8,586				8,586
Other comprehensive income (loss), net of tax							(167)		(167)
Comprehensive income									8,419
Dividend on preferred stock					(189)				(189)
Dividend on common stock					(1,600)
Common stock issued under employee plans
Common stock issued under employee plans (in shares)			9
Stock options exercised (in shares)			39
Stock options exercised			$ 156						156
Compensation expense associated with stock options			42						42
Compensation expense associated with restricted stock			$ 89
Preferred stock redemption		(20,000)			(33)				(20,033)
Preferred stock accretion		69			(69)
Balance (in shares) at Dec. 31, 2015	[1]		13,342
Balance at Dec. 31, 2015			$ 24,214	[1]	66,562	[1]	(254)	[1]	90,522	[1]
Common stock issued under employee plans
Net income					2,962				2,962
Other comprehensive income (loss), net of tax							1,743		1,743
Comprehensive income									4,705
Dividend on preferred stock
Dividend on common stock					(1,203)				(1,203)
Common stock issued under employee plans			$ (84)						(84)
Common stock issued under employee plans (in shares)			26
Stock options exercised (in shares)			1
Stock options exercised			$ 4						4
Compensation expense associated with stock options			18						18
Compensation expense associated with restricted stock			$ 163						163
Balance (in shares) at Sep. 30, 2016			13,369
Balance at Sep. 30, 2016			$ 24,483		68,321		1,489		94,293	[2]
Common stock issued under employee plans			$ 84						$ 84
[1]	Excludes 43 unvested restricted shares
[2]	Excludes 70 unvested restricted shares

Consolidated Statements of Sha7

Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Common Stock [Member]
Unvested restricted shares (in shares)	70	43
Retained Earnings [Member]
Dividends on common stock (in dollars per share)	$ 0.09	$ 0.12

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Common Stock [Member]
Net income
Cash dividend declared on common shares and payable after period-end	401,000	$ 400,000
Preferred Stock [Member]
Net income
Cash dividend declared on common shares and payable after period-end		50,000
Net income	2,962,000	6,716,000
Provision for depreciation and amortization	1,397,000	1,126,000
Amortization of core deposit intangibles	130,000
Amortization of debt issuance costs	30,000
Compensation expense associated with stock options	18,000	33,000
Compensation expense associated with restricted stock	163,000	68,000
Net gain on sale or call of securities	(192,000)	(413,000)
Other than temporary impairment on investment securities	546,000
Amortization of investment premiums and accretion of discounts, net	1,256,000	1,424,000
Amortization of held-to-maturity fair value adjustments	(79,000)	(116,000)
Loss on cancellation of interest rate swap	2,325,000
Loss (gain) on disposal of fixed assets	2,000	(4,000)
Write-down of fixed assets		238,000
Write-down of other real estate owned	76,000
Loss on sale of other real estate owned	119,000	4,000
Decrease in deferred income taxes	363,000
Increase in cash surrender value of life insurance	(461,000)	(482,000)
(Decrease) increase in deferred compensation and salary continuation plans	(26,000)	28,000
Increase in deferred loan fees and costs	(285,000)	(561,000)
(Increase) decrease in other assets	(796,000)	669,000
Decrease in other liabilities	(1,059,000)	(1,165,000)
Net cash provided by operating activities	6,489,000	7,565,000
Proceeds from maturities of and payments on available-for-sale securities	25,660,000	18,328,000
Proceeds from sales of securities	46,699,000	61,255,000
Purchases of available-for-sale securities	(70,892,000)	(52,015,000)
Proceeds from maturities of and payments on held-to-maturity securities	4,310,000	849,000
Investment in qualified affordable housing partnerships	(688,000)	(863,000)
Net redemption of Federal Home Loan Bank of San Francisco stock		1,263,000
Loan originations, net of principal repayments	(74,008,000)	(51,452,000)
Net repayment on (purchase of) loan pools	12,316,000	(9,833,000)
Purchase of premises and equipment	(2,067,000)	(347,000)
Proceeds from the sale of other real estate owned	545,000	2,864,000
Payments to derivative counterparties for the termination of interest rate swaps	(2,578,000)
Acquisition of branches, net of cash paid	142,411,000
Net cash provided (used) by investing activities	81,708,000	(29,951,000)
Net increase in demand deposits and savings accounts	54,607,000	6,727,000
Net decrease in certificates of deposit	(31,896,000)	(16,257,000)
Advances on term debt	55,000,000	240,000,000
Repayment of term debt	(130,772,000)	(240,000,000)
Proceeds from stock options exercised	4,000	152,000
Cash dividends paid on preferred stock		(150,000)
Cash dividends paid on common stock	(1,202,000)	(1,199,000)
Net cash used in financing activities	(54,259,000)	(10,727,000)
Net increase (decrease) in cash and cash equivalents	33,938,000	(33,113,000)
Cash and cash equivalents at beginning of year	51,192,000	58,422,000
Cash and cash equivalents at end of period	85,130,000	25,309,000
Income taxes	3,444,000	3,650,000
Interest	3,884,000	3,486,000
Transfer of loans to other real estate owned	110,000	3,721,000
Transfer of fixed asset to other real estate owned		170,000
Changes in unrealized gain (loss) on investment securities available-for-sale	669,000	(957,000)
Changes in net deferred tax asset related to changes in unrealized gain (loss) on investment securities available-for-sale	(276,000)	394,000
Changes in accumulated other comprehensive income due to changes in unrealized gain on investment securities available-for-sale	393,000	(563,000)
Accretion of held-to-maturity investment securities from other comprehensive income to interest income	(79,000)	(116,000)
Changes in deferred tax related to accretion of held-to-maturity investment securities	33,000	47,000
Changes in accumulated other comprehensive income due to accretion of held-to-maturity investment securities	(46,000)	(69,000)
Changes in unrealized loss on derivatives	(348,000)	(917,000)
Changes in net deferred tax asset related to changes in unrealized loss on derivatives	143,000	377,000
Changes in accumulated other comprehensive income due to changes in unrealized loss on derivatives	(205,000)	(540,000)
Interest rate swaps	2,721,000	1,005,000
Changes in net deferred tax asset related to reclassification of losses on derivatives	(1,120,000)	(414,000)
Changes in accumulated other comprehensive income due to reclassification of losses on derivatives	1,601,000	591,000
Vested restricted stock issued under employee plans	84,000	36,000
Transactions Related to Acquisition:
Assets acquired - fair value	155,230,000
Goodwill	665,000
Liabilities assumed - fair value	$ 149,239,000

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Bank of Commerce Holdings (“Company,” “Holding Company,” “we,” or “us”), is a bank holding company (“BHC”) with its principal offices in Redding, California. The Holding Company’s principal business is to serve as a holding company for Redding Bank of Commerce (the “Bank” and together with the Holding Company, the “Company”) which operates under two separate names (Redding Bank of Commerce and Sacramento Bank of Commerce, a division of Redding Bank of Commerce). The Company has an unconsolidated subsidiary in Bank of Commerce Holdings Trust II. The consolidated Balance Sheets as of September 30, 2016 and December 31, 2015, which have been derived from the unaudited interim consolidated financial statements and audited consolidated financial statements, have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in annual consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that all adjustments (all of which are normal and recurring in nature) considered necessary for a fair presentation have been included and the disclosures made are adequate to make the information not misleading. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and with prevailing practices within the banking and securities industries. In preparing such consolidated financial statements, management is required to make certain estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the dates of the Balance Sheets and the reported amounts of revenues and expenses for the reporting periods. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan and lease losses (“ALLL”), the valuation of goodwill and Other Real Estate Owned (“OREO”), and fair value measurements. Certain amounts for prior periods have been reclassified to conform to the current financial statement presentation. The results of reclassifications are not considered material and have no effect on previously reported net income or shareholders' equity. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes contained in Bank of Commerce Holdings 2015 Annual Report on Form 10-K. The consolidated results of operations and cash flows for the 2016 interim periods shown in this report are not necessarily indicative of the results for any future interim period or the entire fiscal year. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Holding Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. As of September 30, 2016 and December 31, 2015, the Company had one wholly-owned trust (“Trust”) formed in 2005 to issue trust preferred securities and related common securities. The Company has not consolidated the accounts of the Trust in its Consolidated Financial Statements in accordance with Financial Accounting Standards Board Accounting Standards Codification (“FASB”) ASC 810, Consolidation Consolidated Balance Sheets

Note 2 - Recent Accounting Pron

Note 2 - Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS In June of 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-13 , Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. Organizations will continue to use judgment to determine which loss estimation method is appropriate for their circumstances. The ASU requires enhanced disclosures to help investors and other financial statement users to better understand significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. These disclosures include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements. In addition, the ASU amends the accounting guidance for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. The amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early application will be permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. We are currently evaluating the provisions of the ASU to determine the potential impact the new standard will have on our consolidated financial statements. Notes to Consolidated Financial Statements (Unaudited) In March of 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-09, Compensation - Stock Compensation (Topic 718) : Improvements to Employee Share-Based Payment Accounting In February of 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 812) is that a lessee should recognize the assets and liabilities that arise from leases. All leases create an asset and a liability for the lessee in accordance with FASB Concepts Statement No. 6, Elements of Financial Statements, and, therefore, recognition of those lease assets and lease liabilities represents an improvement over previous GAAP, which did not require lease assets and lease liabilities to be recognized for most leases. For public companies, the amendments in this update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently evaluating the provisions of this ASU to determine the potential impact the new standard will have on our consolidated financial statements. In May of 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers The standard is effective for public entities for interim and annual periods beginning after December 15, 2017 as deferred by ASU No. 2015-14; early adoption is not permitted. For financial reporting purposes, the standard allows for either full retrospective adoption, meaning the standard is applied to all of the periods presented, or modified retrospective adoption, meaning the standard is applied only to the most current period presented in the financial statements with the cumulative effect of initially applying the standard recognized at the date of initial application. We are currently evaluating the provisions of the ASU to determine the potential impact the new standard will have on our consolidated financial statements.

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 3. EARNINGS PER SHARE Basic earnings per share excludes dilution and is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding for the period, excluding unvested restricted stock awards which do not have voting rights or share in dividends. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that subsequently shared in the earnings of the Holding Company. The computation of diluted earnings per share does not assume conversion, exercise, or contingent issuance of securities that would have an anti-dilutive effect on earnings per share. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following is a computation of basic and diluted earnings per share for the three and nine months ended September 30, 2016 and 2015. For the Three Months Ended For the Nine Months Ended (Amounts in thousands, except per share information) September 30, September 30, Earnings Per Share 2016 2015 2016 2015 Numerators: Net income $ 2,366 $ 2,525 $ 2,962 $ 6,716 Less: Preferred stock dividends — 50 — 150 Net income available to common shareholders $ 2,366 $ 2,475 $ 2,962 $ 6,566 Denominators: Weighted average number of common shares outstanding - basic 13,369 13,340 13,366 13,327 Potentially dilutive common shares (1) 70 37 46 31 Weighted average number of common shares outstanding - diluted 13,439 13,377 13,412 13,358 Earnings per common share: Basic $ 0.18 $ 0.18 $ 0.22 $ 0.49 Diluted $ 0.18 $ 0.18 $ 0.22 $ 0.49 Anti-dilutive options not included in diluted earnings per share calculation 74 121 111 121 Anti-dilutive restricted shares not included in diluted earnings per share calculation — — 41 30 (1) Represents the effects of the assumed exercise of stock options and vesting of non-participating restricted shares.

Note 4 - Securities

Note 4 - Securities	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 4. SECURITIES The following table presents the amortized costs, unrealized gains, unrealized losses and approximate fair values of investment securities as of September 30, 2016, and December 31, 2015. As of September 30, 2016 Gross Gross Amortized Unrealized Unrealized Estimated (Amounts in thousands) Cost Gain Loss Fair Value Available-for-sale securities: Obligations of state and political subdivisions $ 57,937 $ 2,059 $ (44 ) $ 59,952 Residential mortgage backed securities and collateralized mortgage obligations 53,907 369 (230 ) 54,046 Corporate securities 16,190 238 (82 ) 16,346 Commercial mortgage backed securities 16,291 24 (61 ) 16,254 Other asset backed securities 9,826 87 (71 ) 9,842 Total $ 154,151 $ 2,777 $ (488 ) $ 156,440 Held-to-maturity securities: Obligations of state and political subdivisions $ 31,771 $ 1,628 $ (11 ) $ 33,388 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) As of December 31, 2015 Gross Gross Amortized Unrealized Unrealized Estimated (Amounts in thousands) Cost Gain Loss Fair Value Available-for-sale securities: U.S. government & agencies $ 3,886 $ 57 $ — $ 3,943 Obligations of state and political subdivisions 59,332 1,811 (39 ) 61,104 Residential mortgage backed securities and collateralized mortgage obligations 32,215 192 (270 ) 32,137 Corporate securities 33,775 194 (191 ) 33,778 Commercial mortgage backed securities 12,893 10 (134 ) 12,769 Other asset backed securities 15,331 82 (114 ) 15,299 Total $ 157,432 $ 2,346 $ (748 ) $ 159,030 Held-to-maturity securities: Obligations of state and political subdivisions $ 35,899 $ 966 $ (220 ) $ 36,645 The following table presents the expected maturities of investment securities at September 30, 2016. Available-For-Sale Held-To-Maturity (Amounts in thousands) Amortized Cost Fair Value Amortized Cost Fair Value Amounts maturing in: One year or less $ 4,946 $ 4,991 $ — $ — One year through five years 62,910 63,417 4,575 4,830 Five years through ten years 33,575 34,693 13,435 14,087 After ten years 52,720 53,339 13,761 14,471 Total $ 154,151 $ 156,440 $ 31,771 $ 33,388 The amortized cost and fair value of residential mortgage backed, collateralized mortgage obligations and commercial mortgage securities are presented by their expected average life, rather than contractual maturity, because the underlying loans may be repaid without prepayment penalties. The following table presents the fair value of the securities held for pledging, segregated by purpose, as of September 30, 2016. (Amounts in thousands) Pledged Available To Be Pledged Total Held For Pledging Purposes Public funds collateral $ 17,687 $ 7,921 $ 25,608 Federal Home Loan Bank of San Francisco borrowings — 18,616 18,616 Total $ 17,687 $ 26,537 $ 44,224 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following table presents the cash proceeds from sales of securities and the associated gross realized gains and gross realized losses that have been included in earnings for the three and nine months ended September 30, 2016 and 2015. Three Months Ended September 30, Nine Months Ended September 30, (Amounts in thousands) 2016 2015 2016 2015 Proceeds from sales of securities $ 12,310 $ 25,340 $ 46,699 $ 61,255 Gross realized gains on sales of securities: Obligations of state and political subdivisions $ 25 $ 16 $ 136 $ 86 Residential mortgage backed securities and collateralized mortgage obligations 12 49 14 111 Corporate securities 29 52 105 134 Commercial mortgage backed securities — 10 4 14 Other asset backed securities 10 50 31 142 Total gross realized gains on sales of securities 76 177 290 487 Gross realized losses on sales of securities: U.S. government & agencies — (4 ) — (5 ) Obligations of state and political subdivisions (3 ) (4 ) (3 ) (4 ) Residential mortgage backed securities and collateralized mortgage obligations — (2 ) (64 ) (12 ) Corporate securities (2 ) — (27 ) — Commercial mortgage backed securities (1 ) — (1 ) — Other asset backed securities — (30 ) (3 ) (53 ) Total gross realized losses on sales of securities (6 ) (40 ) (98 ) (74 ) Gain on investment securities, net $ 70 $ 137 $ 192 $ 413 Investment securities that were in an unrealized loss position as of September 30, 2016 and December 31, 2015 are presented in the following tables, based on the length of time individual securities have been in an unrealized loss position. In the opinion of management, these securities are considered only temporarily impaired due to changes in market interest rates or widening of market spreads subsequent to the initial purchase of the securities, and not due to concerns regarding the underlying credit of the issuers or underlying collateral. As of September 30, 2016 Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (Amounts in thousands) Value Losses Value Losses Value Losses Available-for-sale securities: Obligations of states and political subdivisions $ 4,793 $ (44 ) $ — $ — $ 4,793 $ (44 ) Residential mortgage backed securities and collateralized mortgage obligations 18,276 (109 ) 5,283 (121 ) 23,559 (230 ) Corporate securities 5,014 (55 ) 2,648 (27 ) 7,662 (82 ) Commercial mortgage backed securities 8,155 (43 ) 2,944 (18 ) 11,099 (61 ) Other asset backed securities 2,222 (5 ) 1,345 (66 ) 3,567 (71 ) Total temporarily impaired securities $ 38,460 $ (256 ) $ 12,220 $ (232 ) $ 50,680 $ (488 ) Held-to-maturity securities: Obligations of states and political subdivisions $ 1,433 $ (4 ) $ 1,023 $ (7 ) $ 2,456 $ (11 ) As of December 31, 2015 Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (Amounts in thousands) Value Loss Value Loss Value Loss Available-for-sale securities: Obligations of states and political subdivisions $ 7,682 $ (39 ) $ — $ — $ 7,682 $ (39 ) Residential mortgage backed securities and collateralized mortgage obligations 16,279 (210 ) 4,931 (60 ) 21,210 (270 ) Corporate securities 18,707 (191 ) — — 18,707 (191 ) Commercial mortgage backed securities 7,557 (62 ) 1,516 (72 ) 9,073 (134 ) Other asset backed securities 4,734 (13 ) 3,430 (101 ) 8,164 (114 ) Total temporarily impaired securities $ 54,959 $ (515 ) $ 9,877 $ (233 ) $ 64,836 $ (748 ) Held-to-maturity securities: Obligations of states and political subdivisions $ 1,513 $ (63 ) $ 4,831 $ (157 ) $ 6,344 $ (220 ) At September 30, 2016, 40 securities were in unrealized loss positions and at December 31, 2015, 59 securities were in unrealized loss positions. Other -Than -Temporary Impairment At June 30, 2016, we held $3.2 million par value of AgriBank subordinated notes due July 15, 2019. On April 28, 2016 AgriBank announced that, on July 15, 2016 it would redeem all of the outstanding principal amount of these notes at 100% of the principal amount together with all accrued and unpaid interest. During the second quarter of 2016, we determined that the present value of the expected cash flows on our AgriBank investment was $546 thousand less than our amortized cost basis and recorded an other-than-temporary impairment for that amount. We did not recognize any additional, other-than-temporary impairment losses for the nine months ended September 30, 2016, or the year ended December 31, 2015.

Note 5 - Loans

Note 5 - Loans	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 5. LOANS Outstanding loan balances consisted of the following at September 30, 2016, and December 31, 2015. (Amounts in thousands) September 30, December 31, Loan Portfolio 2016 2015 Commercial $ 136,235 $ 132,805 Commercial real estate: Real estate - construction and land development 48,365 28,319 Real estate - commercial non-owner occupied 281,977 243,374 Real estate - commercial owner occupied 160,474 156,299 Residential real estate: Real estate - residential - Individual Tax Identification Number (“ITIN”) 46,458 49,106 Real estate - residential - 1-4 family mortgage 10,770 11,390 Real estate - residential - equity lines 42,363 45,473 Consumer and other 52,377 49,873 Gross loans 779,019 716,639 Deferred fees and costs 1,155 870 Loans, net of deferred fees and costs 780,174 717,509 Allowance for loan and lease losses (11,849 ) (11,180 ) Net loans $ 768,325 $ 706,329 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) Gross loan balances in the table above include net purchase discounts of $2.9 million and $2.3 million as of September 30, 2016 , and December 31, 2015, respectively. Age analysis of gross loan balances for past due loans, segregated by class of loans, as of September 30, 2016, and December 31, 2015, was as follows. Greater Recorded (Amounts in thousands) 30-59 60-89 Than 90 Investment > Past Due Loans at Days Past Days Past Days Past Total Past 90 Days and September 30, 2016 Due Due Due Due Current Total Accruing Commercial $ 299 $ — $ — $ 299 $ 135,936 $ 136,235 $ — Commercial real estate: Real estate - construction and land development — — — — 48,365 48,365 — Real estate - commercial non-owner occupied — — 1,196 1,196 280,781 281,977 — Real estate - commercial owner occupied — — 113 113 160,361 160,474 — Residential real estate: Real estate - residential - ITIN 664 159 979 1,802 44,656 46,458 — Real estate - residential - 1-4 family mortgage 155 405 665 1,225 9,545 10,770 — Real estate - residential - equity lines 181 35 — 216 42,147 42,363 — Consumer and other 291 73 — 364 52,013 52,377 — Total $ 1,590 $ 672 $ 2,953 $ 5,215 $ 773,804 $ 779,019 $ — Greater Recorded (Amounts in thousands) 30-59 60-89 Than 90 Investment > Past Due Loans at Days Past Days Past Days Past Total Past 90 Days and December 31, 2015 Due Due Due Due Current Total Accruing Commercial $ — $ 30 $ 634 $ 664 $ 132,141 $ 132,805 $ — Commercial real estate: Real estate - construction and land development — — — — 28,319 28,319 — Real estate - commercial non-owner occupied 64 — 5,665 5,729 237,645 243,374 — Real estate - commercial owner occupied — — 1,071 1,071 155,228 156,299 — Residential real estate: Real estate - residential - ITIN 1,018 118 850 1,986 47,120 49,106 — Real estate - residential - 1-4 family mortgage — 404 871 1,275 10,115 11,390 — Real estate - residential - equity lines 137 97 — 234 45,239 45,473 — Consumer and other 150 50 88 288 49,585 49,873 88 Total $ 1,369 $ 699 $ 9,179 $ 11,247 $ 705,392 $ 716,639 $ 88 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following tables summarize impaired loans by loan class as of September 30, 2016, and December 31, 2015. As of September 30, 2016 Unpaid (Amounts in thousands) Recorded Principal Related Impaired Loans Investment Balance Allowance With no related allowance recorded: Commercial $ 1,728 $ 2,562 $ — Commercial real estate: Real estate - commercial non-owner occupied 1,196 1,196 — Real estate - commercial owner occupied 800 847 — Residential real estate: Real estate - residential - ITIN 6,252 7,881 — Real estate - residential - 1-4 family mortgage 1,798 2,585 — Real estate - residential - equity lines 1,085 1,411 — Consumer and other 222 225 — Total with no related allowance recorded $ 13,081 $ 16,707 $ — With an allowance recorded: Commercial $ 707 $ 707 $ 74 Commercial real estate: Real estate - commercial non-owner occupied 811 811 24 Real estate - commercial owner occupied 341 341 64 Residential real estate: Real estate - residential - ITIN 2,420 2,465 481 Real estate - residential - equity lines 543 543 271 Consumer and other 30 30 11 Total with an allowance recorded $ 4,852 $ 4,897 $ 925 By loan class: Commercial $ 2,435 $ 3,269 $ 74 Commercial real estate 3,148 3,195 88 Residential real estate 12,098 14,885 752 Consumer and other 252 255 11 Total impaired loans $ 17,933 $ 21,604 $ 925 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) As of December 31, 2015 (Amounts in thousands) Recorded Principal Related Impaired Loans Investment Balance Allowance With no related allowance recorded: Commercial $ 1,282 $ 1,519 $ — Commercial real estate: Real estate - commercial non-owner occupied 5,488 6,226 — Real estate - commercial owner occupied 1,071 1,794 — Residential real estate: Real estate - residential - ITIN 7,063 8,662 — Real estate - residential - 1-4 family mortgage 1,775 2,775 — Real estate - residential - equity lines 142 142 — Consumer and other — — — Total with no related allowance recorded $ 16,821 $ 21,118 $ — With an allowance recorded: Commercial $ 761 $ 820 $ 122 Commercial real estate: Real estate - commercial non-owner occupied 824 824 35 Real estate - commercial owner occupied 350 350 62 Residential real estate: Real estate - residential - ITIN 2,044 2,089 321 Real estate - residential - equity lines 558 558 279 Consumer and other 32 32 13 Total with an allowance recorded $ 4,569 $ 4,673 $ 832 By loan class: Commercial $ 2,043 $ 2,339 $ 122 Commercial real estate 7,733 9,194 97 Residential real estate 11,582 14,226 600 Consumer and other 32 32 13 Total impaired loans $ 21,390 $ 25,791 $ 832 Had nonaccrual loans performed in accordance with their contractual terms, we would have recognized additional interest income, net of tax, of approximately $93 thousand and $127 thousand for the three months ended September 30, 2016 and 2015, respectively. We would have recognized additional interest income, net of tax, of approximately $249 thousand and $287 thousand for the nine months ended September 30, 2016 and 2015, respectively. Nonaccrual loans, segregated by loan class, were as follows as of September 30, 2016 and December 31, 2015. (Amounts in thousands) September 30, December 31, Nonaccrual Loans 2016 2015 Commercial $ 1,710 $ 1,994 Commercial real estate: Real estate - commercial non-owner occupied 1,196 5,488 Real estate - commercial owner occupied 800 1,071 Residential real estate: Real estate - residential - ITIN 3,392 3,649 Real estate - residential - 1-4 family mortgage 1,798 1,775 Real estate - residential - equity lines 942 — Consumer and other 252 32 Total $ 10,090 $ 14,009 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following tables summarize average recorded investment and interest income recognized on impaired loans by loan class for the three and nine months ended September 30, 2016 and 2015. Three Months Ended Three Months Ended September 30, 2016 September 30, 2015 Average Interest Average Interest (Amounts in thousands) Recorded Income Recorded Income Average Recorded Investment and Interest Income Investment Recognized Investment Recognized Commercial $ 2,601 $ 10 $ 2,885 $ — Commercial real estate: Real estate - commercial non-owner occupied 2,010 12 6,874 12 Real estate - commercial owner occupied 1,147 6 2,281 15 Residential real estate: Real estate - residential - ITIN 8,831 42 9,616 36 Real estate - residential - 1-4 family mortgage 1,808 — 1,677 — Real estate - residential - equity lines 1,661 7 742 6 Consumer and other 257 — 33 — Total $ 18,315 $ 77 $ 24,108 $ 69 Nine Months Ended Nine Months Ended September 30, 2016 September 30, 2015 Average Interest Average Interest (Amounts in thousands) Recorded Income Recorded Income Average Recorded Investment and Interest Income Investment Recognized Investment Recognized Commercial $ 2,551 $ 14 $ 3,919 $ 22 Commercial real estate: Real estate - commercial non-owner occupied 2,015 35 7,767 37 Real estate - commercial owner occupied 1,333 19 2,286 52 Residential real estate: Real estate - residential - ITIN 9,037 124 9,819 102 Real estate - residential - 1-4 family mortgage 1,774 — 1,790 — Real estate - residential - equity lines 1,558 20 763 20 Consumer and other 133 — 34 — Total $ 18,401 $ 212 $ 26,378 $ 233 The impaired loans for which these interest income amounts were recognized primarily relate to accruing troubled debt restructured loans. Loans are reported as troubled debt restructurings when we grant a concession(s) to a borrower experiencing financial difficulties that we would not otherwise consider. Examples of such concessions include a reduction in the loan rate, forgiveness of principal or accrued interest, extending the maturity date(s) significantly, or providing a lower interest rate than would be normally available for a transaction of similar risk. As a result of these concessions, restructured loans are impaired as we will not collect all amounts due, either principal or interest, in accordance with the terms of the original loan agreement. At September 30, 2016 and December 31, 2015, impaired loans of $7.4 million and $6.9 million, respectively, were classified as performing restructured loans. In order for a restructured loan to be on accrual status, the loan’s collateral coverage must generally be greater than or equal to 100% of the loan balance, the loan payments must be current, and the borrower must demonstrate the ability to make payments from a verified source of cash flow. We had no obligation to lend additional funds on any restructured loans as of September 30, 2016 or December 31, 2015. As of September 30, 2016, we had $11.2 million in troubled debt restructurings compared to $15.9 million as of December 31, 2015. As of September 30, 2016, we had 119 loans that qualified as troubled debt restructurings, of which 110 loans were performing according to their restructured terms. Troubled debt restructurings represented 1.43% of gross loans as of September 30, 2016, compared to 2.22% at December 31, 2015. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The types of modifications offered can generally be described in the following categories: Rate Maturity Payment deferral The following tables present the period end balances of newly restructured loans and the types of modifications that occurred during the three and nine months ended September 30, 2016 and 2015. For the Three Months Ended For the Three Months Ended (Amounts in thousands) Rate & Troubled Debt Restructuring Modification Types Maturity Rate & Maturity Principal Reduction Total Rate Rate & Maturity Payment Deferral Payment Deferral Total Commercial $ 139 $ — $ — $ 139 $ — $ 45 $ — $ — $ 45 Residential real estate: Real estate - residential - ITIN — — 82 82 — — — 103 103 Total $ 139 $ — $ 82 $ 221 $ — $ 45 $ — $ 103 $ 148 For the Nine Months Ended For the Nine Months Ended (Amounts in thousands) Rate & Troubled Debt Restructuring Modification Types Maturity Rate & Maturity Principal Reduction Payment Deferral Total Rate Rate & Maturity Payment Deferral Payment Deferral Total Commercial $ 139 $ 951 $ — $ — $ 1,090 $ — $ 45 $ — $ 734 $ 779 Residential real estate: Real estate - residential - ITIN — — 82 118 200 115 — 266 206 587 Total $ 139 $ 951 $ 82 $ 118 $ 1,290 $ 115 $ 45 $ 266 $ 940 $ 1,366 For the three and nine month periods ended September 30, 2016 and 2015, the tables below provide information regarding the number of loans where the contractual terms have been restructured in a manner, which grants a concession to a borrower experiencing financial difficulties. For the Three Months Ended September 30, 2016 For the Three Months Ended September 30, 2015 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Amounts in thousands) Number of Recorded Recorded Number of Recorded Recorded Troubled Debt Restructurings Contracts Investment Investment Contracts Investment Investment Commercial 1 $ 135 $ 147 1 $ 49 $ 49 Residential real estate: Real estate - residential - ITIN 1 97 82 2 225 193 Total 2 $ 232 $ 229 3 $ 274 $ 242 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) For the Nine Months Ended September 30, 2016 For the Nine Months Ended September 30, 2015 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Amounts in thousands) Number of Recorded Recorded Number of Recorded Recorded Troubled Debt Restructurings Contracts Investment Investment Contracts Investment Investment Commercial 2 $ 1,262 $ 1,273 2 $ 872 $ 872 Residential real estate: Real estate - residential - ITIN 2 267 252 8 747 678 Total 4 $ 1,529 $ 1,525 10 $ 1,619 $ 1,550 There were no loans modified as troubled debt restructuring during the 12 month periods preceding September 30, 2016 and 2015, for which there was a payment default during the three and nine month periods ended September 30, 2016 and 2015. We define a performing loan as a loan where any installment of principal or interest is not 90 days or more past due, and management believes the ultimate collection of original contractual principal and interest is likely. We define a nonperforming loan as an impaired loan, which may be on nonaccrual, 90 days past due and still accruing, or has been restructured and is not in compliance with its modified terms, and our ultimate collection of original contractual principal and interest is uncertain. The foundation or primary factor in determining the appropriate credit quality indicators is the degree of a debtor’s willingness and ability to perform as agreed. Performing and nonperforming loans, segregated by class of loans, were as follows at September 30, 2016 and December 31, 2015. (Amounts in thousands) September 30, 2016 Performing and Nonperforming Loans Performing Nonperforming Total Commercial $ 134,525 $ 1,710 $ 136,235 Commercial real estate: Real estate - construction and land development 48,365 — 48,365 Real estate - commercial non-owner occupied 280,781 1,196 281,977 Real estate - commercial owner occupied 159,674 800 160,474 Residential real estate: Real estate - residential - ITIN 43,066 3,392 46,458 Real estate - residential - 1-4 family mortgage 8,972 1,798 10,770 Real estate - residential - equity lines 41,421 942 42,363 Consumer and other 52,125 252 52,377 Total $ 768,929 $ 10,090 $ 779,019 (Amounts in thousands) December 31, 2015 Performing and Nonperforming Loans Performing Nonperforming Total Commercial $ 130,811 $ 1,994 $ 132,805 Commercial real estate: Real estate - construction and land development 28,319 — 28,319 Real estate - commercial non-owner occupied 237,886 5,488 243,374 Real estate - commercial owner occupied 155,228 1,071 156,299 Residential real estate: Real estate - residential - ITIN 45,457 3,649 49,106 Real estate - residential - 1-4 family mortgage 9,615 1,775 11,390 Real estate - residential - equity lines 45,473 — 45,473 Consumer and other 49,753 120 49,873 Total $ 702,542 $ 14,097 $ 716,639 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) In conjunction with evaluating the performing versus nonperforming nature of our loan portfolio, management evaluates the following credit risk and other relevant factors in determining the appropriate credit quality indicator (rating) for each loan class: Pass Grade: A Pass loan is a strong credit with no existing or known weaknesses that may require management’s close attention. Some pass loans require short term enhanced monitoring to determine when the credit relationship would merit either an upgrade or a downgrade. Loans classified as Pass Grade specifically demonstrate: ● Strong Cash Flows – borrower’s cash flows must meet or exceed our minimum debt service coverage ratio. ● Collateral Margin – generally, the borrower must have pledged an acceptable collateral class with an adequate collateral margin. ● Qualitative Factors – in addition to meeting our minimum cash flow and collateral requirements, a number of other qualitative factors are also factored into assigning a Pass Grade including the borrower’s level of leverage (debt to equity), prospects, history and experience in their industry, credit history, and any other relevant factors including a borrower’s character. Those borrowers who qualify for unsecured loans must fully demonstrate above average cash flows and strong secondary sources of repayment to mitigate the lack of unpledged collateral. Watch Grade: The credit is acceptable but the borrower has experienced a temporary setback or adverse information has been received, and may exhibit one or more of the characteristics shown in the list below. This risk grade could apply to credits on a temporary basis pending a full review. Credits with this risk grade will require more handling time and increased management. The list below contains characteristics of this risk grade, but individually do not automatically cause the loan to be assigned a Watch Grade. ● The primary source of repayment may be weakening causing greater reliance on the secondary source of repayment or ● The primary source of repayment is adequate, but the secondary source of repayment is insufficient ● In-depth financial analysis would compare to the lower quartile in two or more of the major components of the Risk Management Association Annual Statement Studies ● Volatile or deteriorating collateral ● Management decisions may be called into question ● Delinquencies in bank credits or other financial/trade creditors ● Frequent overdrafts ● Significant change in management/ownership Special Mention Grade: Credits in this grade are potentially weak and deserve management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects of the credit. Special Mention credits are not adversely classified and do not expose the Bank to sufficient risk to warrant adverse classification. The list below exhibits the characteristics of this grade, but individually do not automatically cause the borrower to be assigned a grade of Special Mention: ● Inadequate or incomplete loan documentation or perfection of collateral, or any other deviation from prudent lending practices ● Credit is structured in a manner in which the timing of the repayment source does not match the payment schedule or maturity, materially jeopardizing repayment ● Current economic or market conditions exist which may affect the borrower's ability to perform or affect the Bank's collateral position ● Adverse trends in the borrower's operations or continued deterioration in the borrower’s financial condition that has not yet reached a point where the retirement of debt is jeopardized. A credit in this grade should have favorable prospects of the deteriorating financial trends reversing within a reasonable timeframe. ● The borrower is less than cooperative or unable to produce current and adequate financial information Substandard Grade: A Substandard credit is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Substandard credits have a well-defined weakness or weaknesses that jeopardize the liquidation or timely collection of the debt. Substandard credits are characterized by the distinct possibility that we will sustain some loss if the deficiencies are not corrected. However, a potential loss does not have to be recognizable in an individual credit for it to be considered a substandard credit. As such, substandard credits may or may not be graded as impaired. The following represents, but is not limited to, the potential characteristics of a Substandard Grade and do not necessarily generate automatic reclassification into this loan grade: ● Sustained or substantial deteriorating financial trends, ● Unresolved management problems, ● Collateral is insufficient to repay debt; collateral is not sufficiently supported by independent sources, such as asset-based financial audits, appraisals, or equipment evaluations, ● Improper perfection of lien position, which is not readily correctable, BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) ● Unanticipated and severe decline in market values, ● High reliance on secondary source of repayment, ● Legal proceedings, such as bankruptcy or a divorce, which has substantially decreased the borrower’s capacity to repay the debt, ● Fraud committed by the borrower, ● IRS liens that take precedence, ● Forfeiture statutes for assets involved in criminal activities, ● Protracted repayment terms outside of policy that are for longer than the same type of credit in our portfolio, ● Any other relevant quantitative or qualitative factor that negatively affects the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Doubtful Grade: A Doubtful loan has all the weaknesses inherent in one classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The possibility of loss is extremely high, but because of certain pending factors that may work to the advantage and strengthening of the credit, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors may include, but are not limited to: ● Proposed merger(s), ● Acquisition or liquidation procedures, ● Capital injection, ● Perfecting liens on additional collateral, ● Refinancing plans. Generally, a Doubtful Grade does not remain outstanding for a period greater than six months. After six months, the pending events should have either occurred or not occurred. The credit grade should have improved or the principal balance charged against the ALLL. The following tables summarize internal risk ratings by loan class as of September 30, 2016 and December 31, 2015. As of September 30, 2016 Special (Amounts in thousands) Pass Watch Mention Substandard Doubtful Total Commercial $ 113,413 $ 10,871 $ 7,850 $ 4,101 $ — $ 136,235 Commercial real estate: Real estate - construction and land development 47,834 531 — — — 48,365 Real estate - commercial non-owner occupied 276,775 880 1,336 2,986 — 281,977 Real estate - commercial owner occupied 152,098 6,555 499 1,322 — 160,474 Residential real estate: Real estate - residential - ITIN 39,149 — — 7,309 — 46,458 Real estate - residential - 1-4 family mortgage 8,459 514 — 1,797 — 10,770 Real estate - residential - equity lines 39,170 1,578 43 1,572 — 42,363 Consumer and other 52,079 3 — 295 — 52,377 Total $ 728,977 $ 20,932 $ 9,728 $ 19,382 $ — $ 779,019 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) As of December 31, 2015 Special (Amounts in thousands) Pass Watch Mention Substandard Doubtful Total Commercial $ 108,696 $ 10,240 $ 9,587 $ 4,282 $ — $ 132,805 Commercial real estate: Real estate - construction and land development 28,291 28 — — — 28,319 Real estate - commercial non-owner occupied 234,177 917 1,588 6,692 — 243,374 Real estate - commercial owner occupied 149,327 3,864 1,687 1,421 — 156,299 Residential real estate: Real estate - residential - ITIN 41,480 — — 7,626 — 49,106 Real estate - residential - 1-4 family mortgage 9,041 — 575 1,774 — 11,390 Real estate - residential - equity lines 41,149 1,760 1,682 882 — 45,473 Consumer and other 49,551 — 256 66 — 49,873 Total $ 661,712 $ 16,809 $ 15,375 $ 22,743 $ — $ 716,639 The following tables summarize the ALLL by portfolio for the three and nine months ended September 30, 2016 and 2015. For the Three Months Ended September 30, 2016 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 2,591 $ 6,029 $ 1,871 $ 763 $ 610 $ 11,864 Charge offs — — (130 ) (227 ) — (357 ) Recoveries 305 — 18 19 — 342 Provision (491 ) 512 45 171 (237 ) — Ending balance $ 2,405 $ 6,541 $ 1,804 $ 726 $ 373 $ 11,849 For the Three Months Ended September 30, 2015 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 3,389 $ 5,447 $ 1,480 $ 583 $ 503 $ 11,402 Charge offs — (289 ) (309 ) (181 ) — (779 ) Recoveries 121 1 139 7 — 268 Provision (91 ) 64 (45 ) 194 (122 ) — Ending balance $ 3,419 $ 5,223 $ 1,265 $ 603 $ 381 $ 10,891 For the Nine Months Ended September 30, 2016 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 2,493 $ 5,784 $ 1,577 $ 770 $ 556 $ 11,180 Charge offs (1,106 ) (37 ) (680 ) (575 ) — (2,398 ) Recoveries 383 2,481 104 99 — 3,067 Provision 635 (1,687 ) 803 432 (183 ) — Ending balance $ 2,405 $ 6,541 $ 1,804 $ 726 $ 373 $ 11,849 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) For the Nine Months Ended September 30, 2015 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 3,503 $ 4,875 $ 1,671 $ 449 $ 322 $ 10,820 Charge offs (406 ) (428 ) (450 ) (385 ) — (1,669 ) Recoveries 869 669 202 — — 1,740 Provision (547 ) 107 (158 ) 539 59 — Ending balance $ 3,419 $ 5,223 $ 1,265 $ 603 $ 381 $ 10,891 The following tables summarize the ALLL and the recorded investment in loans and leases as of September 30, 2016 and December 31, 2015. As of September 30, 2016 Commercial Residential (Amounts in thousands) Commercial Real Estate Real Estate Consumer Unallocated Total ALLL: Individually evaluated for impairment $ 74 $ 88 $ 752 $ 11 $ — $ 925 Collectively evaluated for impairment 2,331 6,453 1,052 715 373 10,924 Total $ 2,405 $ 6,541 $ 1,804 $ 726 $ 373 $ 11,849 Gross loans: Individually evaluated for impairment $ 2,435 $ 3,148 $ 12,098 $ 252 $ — $ 17,933 Collectively evaluated for impairment 133,800 487,668 87,493 52,125 — 761,086 Total gross loans $ 136,235 $ 490,816 $ 99,591 $ 52,377 $ — $ 779,019 As of December 31, 2015 Commercial Residential (Amounts in thousands) Commercial Real Estate Real Estate Consumer Unallocated Total ALLL: Individually evaluated for impairment $ 122 $ 97 $ 600 $ 13 $ — $ 832 Collectively evaluated for impairment 2,371 5,687 977 757 556 10,348 Total $ 2,493 $ 5,784 $ 1,577 $ 770 $ 556 $ 11,180 Gross loans: Individually evaluated for impairment $ 2,043 $ 7,733 $ 11,582 $ 32 $ — $ 21,390 Collectively evaluated for impairment 130,762 420,259 94,387 49,841 — 695,249 Total gross loans $ 132,805 $ 427,992 $ 105,969 $ 49,873 $ — $ 716,639 The ALLL totaled $11.8 million or 1.52% of total gross loans at September 30, 2016 and $11.2 million or 1.56% at December 31, 2015. As of September 30, 2016 and December 31, 2015, we had $222.1 million and $230.6 million in commitments to extend credit, respectively. The reserve for unfunded commitments recorded in Other Liabilities Consolidated Balance Sheets The ALLL is based upon estimates of loan and lease losses and is maintained at a level considered adequate to provide for probable losses inherent in the outstanding loan portfolio. Our ALLL methodology significantly incorporates management’s current judgments, and reflects the reserve amount that is necessary for estimated loan and lease losses and risks inherent in the loan portfolio in accordance with ASC Topic 450 Contingencies Receivables. The allowance is increased by provisions charged to expense and reduced by net charge offs. In periodic evaluations of the adequacy of the allowance balance, management considers past loan and lease loss experience by type of credit, known and inherent risks in the portfolio, adverse situations that may affect a borrower’s ability to repay, the estimated value of any underlying collateral, current economic conditions and other factors. We formally assess the adequacy of the ALLL on a monthly basis. These assessments include the periodic re-grading of classified loans based on changes in their individual credit characteristics including delinquency, seasoning, recent financial performance of the borrower, economic factors, changes in the interest rate environment and other factors as warranted. Loans are initially rated when originated. They are reviewed as they are renewed, when there is a new loan to the same borrower and/or when identified facts demonstrate heightened risk of default. Confirmation of the quality of our grading process is obtained by independent reviews conducted by outside consultants specifically hired for this purpose and by periodic examination by various bank regulatory agencies. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) Management monitors delinquent loans continuously and identifies problem loans to be evaluated individually for impairment testing. For loans that are determined impaired, a formal impairment measurement is performed at least quarterly on a loan-by-loan basis. Our method for assessing the appropriateness of the allowance includes specific allowances for identified problem loans, an allowance factor for categories of credits and allowances for changing environmental factors (e.g., portfolio trends, concentration of credit, growth, economic factors). Allowances for identified problem loans are based on specific analysis of individual credits. Loss estimation factors for loan categories are based on analysis of local economic factors applicable to each loan category. Allowances for changing environmental factors are management’s best estimate of the probable impact these changes have had on the loan portfolio as a whole. We believe that the ALLL was adequate as of September 30, 2016. There is, however, no assurance that future loan and lease losses will not exceed the levels provided for in the ALLL and could possibly result in additional charges to the provision for loan and lease losses. In addition, bank regulatory authorities, as part of their periodic examination of the Company, may require additional charges to the provision for loan and lease losses in future periods if warranted as a result of their review. As of September 30, 2016, approximately 76% of our gross loan portfolio is secured by real estate, and a significant decline in real estate market values may require an increase in the ALLL. Deterioration in our markets may adversely affect our loan portfolio and may lead to additional charges to the provision for loan and lease losses. All impaired loans are individually evaluated for impairment. If the measurement of each impaired loans’ value is less than the recorded investment in the loan, we recognize this impairment and adjust the carrying value of the loan to fair value through the ALLL. For collateral dependent loans, this can be accomplished by charging off the impaired portion of the loan based on the underlying value of the collateral. For non-collateral dependent loans, we establish a specific component within the ALLL based on the present value of the future cash flows. If we determine the sources of repayment will not result in a reasonable probability that the carrying value of a loan can be recovered, the amount of a loan’s specific impairment is charged off against the ALLL. Impairment reserves on non-collateral dependent restructured loans are measured by comparing the present value of expected future cash flows on the restructured loans discounted at the interest rate of the original loan agreement to the loan’s carrying value. These impairment reserves are recognized as a specific component to be provided for in the ALLL. The unallocated portion of ALLL provides for coverage of credit losses inherent in the loan portfolio but not captured in the credit loss factors that are utilized in the risk rating-based component, or in the specific impairment reserve component of the ALLL, and acknowledges the inherent imprecision of all loss prediction models. As of September 30, 2016, the unallocated allowance amount represented 3% of the ALLL, compared to 5% at December 31, 2015. While the ALLL composition is an indication of specific amounts or loan categories in which future charge offs may occur, actual amounts may differ. We have lending policies and procedures in place with the objective of optimizing loan income within an accepted risk tolerance level. We review and appro

Note 6 - Other Real Estate Owne

Note 6 - Other Real Estate Owned	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Real Estate Owned [Text Block]	NOTE 6. OTHER REAL ESTATE OWNED At September 30, 2016, and December 31, 2015, the recorded investment in OREO was $793 thousand and $1.4 million, respectively. During the nine months ended September 30, 2016, we transferred two foreclosed properties in the amount of $110 thousand to OREO and we sold eight properties with a balance of $664 thousand for a net loss of $119 thousand. During the nine months ended September 30, 2016, we recognized a write-down in OREO for three properties totaling $76 thousand. The September 30, 2016 OREO balance consists of two 1-4 family residential real estate property in the amount of $110 thousand, two nonfarm nonresidential properties in the amount of $558 thousand and one undeveloped commercial property in the amount of $126 thousand. The recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure is $1.2 million.

Note 7 - Intangibles

Note 7 - Intangibles	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 7. INTANGIBLES In March of 2016, as part of our branch acquisition, we recorded a core deposit intangible of $1.8 million and goodwill of $665 thousand. The acquired core deposit base provides value as a source of below market rate funds and the realization of cost savings is a fundamental rationale for assuming these deposit liabilities. The cost savings is defined as the difference between the cost of funds on our new deposits (i.e., interest and net maintenance costs) and the cost of an equal amount of funds from an alternative source having a similar term as the new deposit base. Our core deposit intangible was recorded at fair value which was derived by using the income approach and represents the present value of the cost savings over the projected term of our new deposit base. The core deposit intangible is being amortized on a straight-line basis over the estimated useful life of the deposits, which is eight years, with no expected residual value. For tax purposes, the core deposit intangible will be amortized over 15 years. As of September 30, 2016, we have recorded the following amounts related to the core deposit intangible. (Amounts in thousands) September 30, Intangibles 2016 Gross carrying amount $ 1,772 Accumulated amortization (130 ) Core deposit intangibles, net $ 1,642 The following table sets forth, as of September 30, 2016, the total estimated future amortization of intangible assets: (Amounts in thousands) For the year ended December 31, Amount 2016 $ 56 2017 221 2018 221 2019 221 2020 221 2021 221 2022 and thereafter 481 Total $ 1,642 Goodwill is calculated as the amount of cash paid in excess of the fair value of the net assets acquired in the transaction. Goodwill is not amortized, but is annually reviewed for impairment. For tax purposes, the goodwill will be amortized over 15 years. See Note 16 Branch Acquisition Notes to Consolidated Financial Statements

Note 8 - Qualified Affordable H

Note 8 - Qualified Affordable Housing Partnership Investments	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Qualified Affordable Housing Project Investments [Text Block]	NOTE 8. QUALIFIED AFFORDABLE HOUSING PARTNERSHIP INVESTMENTS Our investment in Qualified Affordable Housing Partnerships that generate Low Income Housing Tax Credits (“LIHTC”) and deductible operating losses was $4.3 million at September 30, 2016. These investments are recorded in other assets with a corresponding funding obligation of $495 thousand recorded in Other Liabilities Consolidated Balance Sheets Consolidated Statements of Operations Notes to Consolidated Financial Statements (Unaudited) The following table presents our original investment in LIHTC partnerships, the current recorded investment balance, and the unfunded liability balance of each investment at September 30, 2016 and December 31, 2015. In addition, the table reflects the tax credits and tax benefits, amortization of the investment and the net impact to our income tax provision for the nine months ended September 30, 2016 and the year ended December 31, 2015. (Amounts in thousands) Original Current Unfunded Tax Credits Amortization Net Qualified Affordable Housing Partnerships at Investment Recorded Liability and of Income Tax September 30, 2016 Value Investment Obligation Benefits (1) Investments (2) Benefit Raymond James California Housing Opportunities Fund II $ 2,000 $ 1,418 $ 51 $ 171 $ 136 $ 35 WNC Institutional Tax Credit Fund 38, L.P. 1,000 719 77 105 78 27 Merritt Community Capital Corporation Fund XV, L.P. 2,500 1,648 367 206 171 35 California Affordable Housing Fund 2,454 490 — 155 155 — Total - investments in qualified affordable housing partnerships $ 7,954 $ 4,275 $ 495 $ 637 $ 540 $ 97 (Amounts in thousands) Original Current Unfunded Tax Credits Amortization Net Qualified Affordable Housing Partnerships at Investment Recorded Liability and of Income Tax December 31, 2015 Value Investment Obligation Benefits (1) Investments (2) Benefit Raymond James California Housing Opportunities Fund II $ 2,000 $ 1,553 $ 406 $ 226 $ 184 $ 42 WNC Institutional Tax Credit Fund 38, L.P. 1,000 797 166 126 93 33 Merritt Community Capital Corporation Fund XV, L.P. 2,500 1,820 610 278 230 48 California Affordable Housing Fund 2,454 645 — 207 207 — Total - investments in qualified affordable housing partnerships $ 7,954 $ 4,815 $ 1,182 $ 837 $ 714 $ 123 (1) The amounts reflected in this column represent both the tax credits, and estimated tax benefits generated by operating losses. (2) This amount reduces the tax credits and benefits. The following table presents our generated tax credits and tax benefits from investments in qualified affordable housing partnerships for the three and nine months ended September 30, 2016 and 2015. For the Three Months Ended September 30, 2016 September 30, 2015 (Amounts in thousands) Generated Tax Benefits From Generated Tax Benefits from Qualified Affordable Housing Partnerships Tax Credits Taxable Losses Tax Credits Taxable Losses Raymond James California Housing Opportunities Fund II $ 45 $ 12 $ 43 $ 13 WNC Institutional Tax Credit Fund 38, L.P. 28 7 25 7 Merritt Community Capital Corporation Fund XV, L.P. 55 14 54 15 California Affordable Housing Fund 40 12 40 12 Total $ 168 $ 45 $ 162 $ 47 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) For the Nine Months Ended September 30, 2016 September 30, 2015 (Amounts in thousands) Generated Tax Benefits From Generated Tax Benefits from Qualified Affordable Housing Partnerships Tax Credits Taxable Losses Tax Credits Taxable Losses Raymond James California Housing Opportunities Fund II $ 134 $ 37 $ 130 $ 39 WNC Institutional Tax Credit Fund 38, L.P. 84 21 74 21 Merritt Community Capital Corporation Fund XV, L.P. 164 42 163 45 California Affordable Housing Fund 119 36 119 37 Total $ 501 $ 136 $ 486 $ 142 The tax credits and benefits were partially offset by the amortization of the principal investment balances of $180 thousand and $540 thousand for the three and nine months ended September 30, 2016 respectively, compared to $181 thousand and $542 thousand for the comparable periods of 2015. The following table reflects the anticipated net income tax benefit at September 30, 2016 that is expected to be recognized over the remaining life of the investments. (Amounts in thousands) Raymond James WNC Institutional Merritt Community California Total Net Qualified Affordable California Housing Tax Credit Capital Corporation Affordable Housing Income Tax Housing Opportunities Fund II Fund 38, L.P. Fund XV, L.P Fund Benefit Anticipated net income tax benefit less amortization of investments: 2016 $ 11 $ 9 $ 12 $ — $ 32 2017 46 35 45 1 127 2018 45 34 44 — 123 2019 45 30 44 — 119 2020 and thereafter 218 128 194 1 541 Total $ 365 $ 236 $ 339 $ 2 $ 942

Note 9 - Federal Funds Purchase

Note 9 - Federal Funds Purchased and Lines of Credit	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Banking and Thrift Disclosure [Text Block]	NOTE 9. FEDERAL FUNDS PURCHASED AND LINES OF CREDIT At September 30, 2016 and December 31, 2015, we had no outstanding federal funds purchased balances. At September 30, 2016 and December 31, 2015, we had outstanding borrowings with the Federal Home Loan Bank of San Francisco of $-0- and $75.0 million, respectively. At September 30, 2016, the Bank had available lines of credit with the Federal Home Loan Bank of San Francisco totaling $312.9 million and with the Federal Reserve Bank totaling $26.7 million. These lines of credit are subject to maintenance of required capital ratios and minimum collateral requirements, namely pledged loans and securities. The Bank had nonbinding federal funds line of credit agreements with three financial institutions totaling $40.0 million at September 30, 2016. The lines of credit had interest rates ranging from 0.64% to 1.34% at September 30, 2016. Availability of the lines is subject to federal funds balances available for loan, continued borrower eligibility and are reviewed and renewed periodically throughout the year. These lines are intended to support short-term liquidity needs, and the agreements may restrict consecutive day usage.

Note 10 - Term Debt

Note 10 - Term Debt	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	NOTE 10. TERM DEBT Term debt at September 30, 2016 and December 31, 2015 consisted of the following. (Amounts in thousands) September 30, 2016 December 31, 2015 Federal Home Loan Bank of San Francisco borrowings $ — $ 75,000 Senior debt 9,167 9,917 Unamortized debt issuance costs (12 ) (15 ) Subordinated debt 10,000 10,000 Unamortized debt issuance costs (181 ) (208 ) Capital lease 150 — Net term debt $ 19,124 $ 94,694 Future contractual maturities of term debt at September 30, 2016 are as follows. (Amounts in thousands) 2016 2017 2018 2019 2020 Thereafter Total Senior debt $ 167 $ 1,000 $ 1,000 $ 1,000 $ 6,000 $ — $ 9,167 Subordinated debt — — — — — 10,000 10,000 Capital lease 10 41 44 46 9 — 150 Total future maturities $ 177 $ 1,041 $ 1,044 $ 1,046 $ 6,009 $ 10,000 $ 19,317 Federal Home Loan Bank of San Francisco Borrowings The maximum amount outstanding from the Federal Home Loan Bank of San Francisco under term advances at any month end during the nine months ended September 30, 2016 and the year ended December 31, 2015 was $80.0 million and $120.0 million, respectively. The average balance outstanding on Federal Home Loan Bank of San Francisco term advances during the nine months ended September 30, 2016 and the year ended December 31, 2015 was $24.0 million and $87.6 million, respectively. During the three months ended March 31, 2016, all outstanding Federal Home Loan Bank of San Francisco term advances were repaid. The weighted average interest rates on the borrowings outstanding at December 31, 2015, was 0.33%. The Federal Home Loan Bank of San Francisco line of credit is secured by an investment in Federal Home Loan Bank of San Francisco stock, certain real estate mortgage loans which have been specifically pledged to the Federal Home Loan Bank of San Francisco pursuant to collateral requirements, and pledged securities held in the Bank’s investment securities portfolio. As of September 30, 2016, the Bank was required to hold an investment in Federal Home Loan Bank of San Francisco stock of $4.5 million. Furthermore, we have pledged $365.6 million of our commercial and real estate mortgage loans for the line of credit with the Federal Home Loan Bank of San Francisco. As of September 30, 2016 we held $18.6 million in securities with the Federal Home Loan Bank of San Francisco for pledging purposes. All of the securities held for pledging purposes with the Federal Home Loan Bank of San Francisco were unused as collateral as of September 30, 2016. Senior Debt In December of 2015, the Holding Company, entered into a senior debt loan agreement to borrow $10.0 million from another financial institution. The loan is payable in monthly installments of $83 thousand principal, plus accrued and unpaid interest, commencing on January 1, 2016 and continuing to and including December 10, 2020. The loan may be prepaid in whole or in part at any time without any prepayment penalty. The principal amount of the loan bears interest at a variable rate, resetting monthly that is equal to the sum of the current three month LIBOR plus 400 basis points. In December of 2015, the Holding Company incurred senior debt issuance costs of $15 thousand, which are being amortized over the life of the loan as additional interest expense. The loan is secured by a pledge from the Holding Company of all of the outstanding stock of Redding Bank of Commerce. Subordinated Debt In December of 2015, the Holding Company issued $10.0 million in aggregate principal amount of fixed to floating rate subordinated notes due in 2025. The subordinated debt initially bears interest at 6.88% per annum for a five-year term, payable semi-annually. Thereafter, interest on the subordinated debt will be paid at a variable rate equal to three month LIBOR plus 526 basis points, payable quarterly until the maturity date. In December of 2015, the Holding Company incurred subordinated debt issuance costs of $210 thousand, which are being amortized over the initial five year term as additional interest expense. The subordinated debt is subordinate and junior in right of payment to the prior payment in full of all existing and future claims of creditors and depositors of the Holding Company and its subsidiaries, whether now outstanding or subsequently created. The subordinated debt ranks equally with all other unsecured subordinated debt, except any which by its terms is expressly stated to be subordinated to the subordinated debt. The subordinated debt ranks senior to all future junior subordinated debt obligations, preferred stock and common stock of the Holding Company. The subordinated debt is recorded as term debt on the Holding Company’s Balance Sheet; however, for regulatory purposes, it is treated as Tier 2 capital by the Holding Company. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The subordinated debt will mature on December 10, 2025 but may be prepaid at the Holding Company’s option and with regulatory approval at any time on or after five years after the Closing Date or at any time upon certain events, such as a change in the regulatory capital treatment of the subordinated debt or the interest on the subordinated debt is no longer deductible by the Holding Company for United States federal income tax purposes. Capital Lease As part of the acquisition of branches from Bank of America, the Bank entered into a capital lease with Bank of America for one of the branch locations. The total obligation under the lease agreement was $172 thousand payable over a four-year period in monthly installments of principal and interest at a 6.0% annual interest rate. The fair value of the capital lease obligation was determined using a discounted cash flow based on the contractual interest rate of the lease agreement. The fair value of the leased asset is included in premises and equipment and the lease liability is included with term debt obligations. Amortization of the leased asset is included with the provision for depreciation and amortization as part of our premises and equipment expense in our Consolidated Statements of Operations .

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 11. COMMITMENTS AND CONTINGENCIES Lease Commitments – Term Debt Notes to Consolidated Financial Statements The following table sets forth rent expense and rent income for the three and nine months ended September 30, 2016 and 2015. Three Months Ended September 30, Nine Months Ended September 30, (Amounts in thousands) 2016 2015 2016 2015 Rent income $ 23 $ 7 $ 43 $ 13 Rent expense 211 142 506 426 Net rent expense $ 188 $ 135 $ 463 $ 413 The following table sets forth, as of September 30, 2016, the future minimum lease payments under non-cancelable operating leases. (Amounts in thousands) Amounts due in: 2016 $ 177 2017 645 2018 530 2019 502 2020 515 Thereafter 1,487 Total $ 3,856 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) Financial Instruments with Off-Balance Sheet Risk Our consolidated financial statements do not reflect various commitments and contingent liabilities that arise in the normal course of our business and involve elements of credit, liquidity, and interest rate risk. The following table presents a summary of our commitments and contingent liabilities at September 30, 2016 and December 31, 2015. (Amounts in thousands) September 30, 2016 December 31, 2015 Commitments to extend credit $ 216,817 $ 224,757 Standby letters of credit 1,967 2,477 Affordable housing grants 3,344 3,356 Total commitments $ 222,128 $ 230,590 In the normal course of business, we are party to financial instruments with off-balance sheet credit risk to meet the financing needs of our customers. These financial instruments include commitments to extend credit, standby letters of credit and financial guarantees. These instruments involve elements of credit and interest rate risk similar to the amounts recognized in the Consolidated Balance Sheets We hold cash, marketable securities, or real estate as collateral supporting those commitments for which collateral is deemed necessary. We were not required to perform on any financial guarantees for the nine months ended September 30, 2016, and the year ended December 31, 2015. At September 30, 2016 approximately $1.9 million of standby letters of credit expire within one year, and $99 thousand expire thereafter. The reserve for unfunded commitments, which is included in Other Liabilities Consolidated Balance Sheets Consolidated Statements of Operations. Legal Proceedings Concentrations of Credit Risk Commercial real estate concentrations are managed to assure wide geographic and business diversity. Although management believes such concentrations have no more than the normal risk of collectability, a substantial decline in the economy in general, material increases in interest rates, changes in tax policies, tightening credit or refinancing markets, or a decline in real estate values in our principal market areas in particular, could have an adverse impact on the repayment of these loans. Personal and business incomes, proceeds from the sale of real property, or proceeds from refinancing, represent the primary sources of repayment for a majority of these loans. We recognize the credit risks inherent in dealing with other depository institutions. Accordingly, to prevent excessive exposure to other depository institutions in aggregate or to any single correspondent, we have established general standards for selecting correspondent banks as well as internal limits for allowable exposure to other depository institutions in aggregate or to any single correspondent. In addition, we have an investment policy that sets forth limitations that apply to all investments with respect to credit rating and concentrations with an issuer.

Note 12 - Accumulated Other Com

Note 12 - Accumulated Other Comprehensive Income	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Accumulated Other Comprehensive Income Loss [Text Block]	NOTE 12. ACCUMULATED OTHER COMPREHENSIVE INCOME The following table presents activity in accumulated other comprehensive income for the nine months ended September 30, 2016. Unrealized Unrealized Accumulated Other Gains on (Losses) Gains on Comprehensive (Amounts in thousands) Securities Derivatives (Loss) Income Accumulated other comprehensive income (loss) as of December 31, 2015 $ 1,142 $ (1,396 ) $ (254 ) Comprehensive income three months ended March 31, 2016 50 1,396 1,446 Comprehensive income three months ended June 30, 2016 519 — 519 Comprehensive loss three months ended September 30, 2016 (222 ) — (222 ) Accumulated other comprehensive income as of September 30, 2016 $ 1,489 $ — $ 1,489 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following table presents activity in accumulated other comprehensive income for the nine months ended September 30, 2015. Unrealized Unrealized Accumulated Other Gains on Losses on Comprehensive (Amounts in thousands) Securities Derivatives (Loss) Income Accumulated other comprehensive income (loss) as of December 31, 2014 $ 1,810 $ (1,897 ) $ (87 ) Comprehensive income three months ended March 31, 2015 292 (21 ) 271 Comprehensive (loss) three months ended June 30, 2015 (967 ) 100 (867 ) Comprehensive income three months ended September 30, 2015 43 (28 ) 15 Accumulated other comprehensive (loss) as of September 30, 2015 $ 1,178 $ (1,846 ) $ (668 ) Accumulated other comprehensive income is reported net of related tax effects. Detailed information on the tax effects of the individual components of comprehensive income are presented in the Consolidated Statements of Comprehensive Income

Note 13 - Derivatives

Note 13 - Derivatives	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 13. DERIVATIVES During March of 2016, we paid off the $75.0 million Federal Home Loan Bank of San Francisco borrowing (the “hedged instrument”) and terminated all of our interest rate swaps (active and forward starting). Prior to the time of termination, a $2.3 million unrealized pretax loss on swaps was carried in Other Liabilities Consolidated Balance Sheets. Prior to March of 2016, we used derivatives to hedge the risk of changes in market interest rates to limit the impact on earnings and cash flows relating to specific groups of assets and liabilities. During 2015 and the first quarter of 2016 we utilized interest rate swaps (the “hedging instrument”) with other major financial institutions (counterparties) to hedge interest expenses associated with certain Federal Home Loan Bank of San Francisco borrowings (the “hedged instrument”). We do not use derivative instruments for trading or speculative purposes. For derivative financial instruments accounted for as hedging instruments, we formally designate and document, at inception, the financial instrument as a hedge of a specific underlying exposure, the risk management objective, and the manner in which the effectiveness of the hedge will be assessed. We formally assess both at inception and at each reporting period thereafter, whether the derivative financial instruments used in hedging transactions are effective in offsetting changes in cash flows of the related underlying exposures. Any ineffective portion of the changes in cash flow of the instruments is recognized immediately into earnings. ASC 815-10, Derivatives and Hedging Consolidated Balance Sheets Classification of the gain or loss in the Consolidated Statements of Operations At December 31, 2015, we had one active interest rate swap, and one forward starting interest rate swap to hedge interest rate risk associated with current and forecasted variable rate Federal Home Loan Bank of San Francisco advances. The hedge strategy converted LIBOR based variable rate of interest on active and forecasted Federal Home Loan Bank of San Francisco advances to fixed interest rates. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following table summarizes our interest rate swap contracts with counterparties outstanding at December 31, 2015. The interest rate swap contracts were made with a single issuer and included the right of offset. (Amounts in thousands) Description We Pay Fixed We Receive Variable (1) Notional Amount Effective Date Maturity Date Interest rate swap 2.64 % 0.33 % $ 75,000 August 3, 2015 August 1, 2016 Forward starting interest rate swap 3.22 % Variable $ 75,000 August 1, 2016 August 1, 2017 (1) Rate floats to three month LIBOR payable quarterly on February 1, May 1, August 1, and November 1. The following table individually lists the active and forward starting interest rate swap derivatives that were in a liability (loss) position, and the fair value of such derivatives at September 30, 2016, and December 31, 2015. There were no interest rate swap derivatives that were in an asset (gain) position at September 30, 2016, or at December 31, 2015. Liability Derivatives (Amounts in thousands) September 30, December 31, Description Balance Sheet Location 2016 2015 Interest rate swap Cash flow hedge $ — $ 869 Forward starting interest rate swap Cash flow hedge — 1,500 Total $ — $ 2,369 The following table summarizes the losses recorded during the three and nine months ended September 30, 2016 and 2015, and their locations within the Consolidated Statements of Operations (Amounts in thousands) Three Months Ended Nine Months Ended Description Consolidated Statement of Operations Location 2016 2015 2016 2015 Interest rate swap (1) Interest on term debt $ — $ 410 $ 396 $ 997 Forward starting interest rate swap - terminated (2) Other noninterest expense — — 2,325 — Total $ — $ 410 $ 2,721 $ 997 (1) (2) The following table summarizes the loss, net of tax, on all derivative instruments (active and forward starting) designated as cash flow hedges that were reclassified from accumulated other comprehensive income into earnings during the three and nine months ended September 30, 2016 and 2015. (Amounts in thousands) Three Months Ended September 30, Nine Months Ended September 30, Description 2016 2015 2016 2015 Interest rate swaps $ — $ 241 $ 1,601 $ 591 The following table summarizes the derivatives that have a right of offset at December 31, 2015. Gross Amounts Not Offset In The (Amounts in thousands) Gross Amounts of Recognized Assets / (Liabilities) Gross Amounts Offset In The Consolidated Balance Sheets Net Amounts of Assets / (Liabilities) Included In The Consolidated Balance Sheets Collateral Posted Net Amount December 31, 2015 Derivative liabilities Interest rate swaps $ (2,369 ) $ — $ (2,369 ) $ 4,008 $ 1,639 Derivative financial instruments contain an element of credit risk if counterparties are unable to meet the terms of the contract. Credit risk associated with derivative financial instruments is measured as the net replacement cost should the counterparties fail to perform under the terms of those contracts. Assuming no recoveries of underlying collateral, credit risk is measured by the market value of the derivative financial instrument. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The contracts with the derivative counterparties contain a provision where if we fail to maintain our status as a well/adequately capitalized institution, then the counterparty could terminate the derivative positions and we would be required to settle our obligations under the agreements. Similarly, we could be required to settle our obligations under certain of our agreements if specific regulatory events occur, such as if we were issued a prompt corrective action directive or a cease and desist order, or if certain regulatory ratios fall below specified levels. We were required to post collateral against the obligations of $2.4 million at December 31, 2015. Accordingly, we pledged three mortgage backed securities with an aggregate par value of $3.8 million and an aggregate fair value of $4.0 million. In March of 2016, upon the termination of all of our interest rate swaps the securities were returned to us.

Note 14 - Fair Values

Note 14 - Fair Values	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 14. FAIR VALUES The following table presents estimated fair values of our financial instruments as of September 30, 2016 and December 31, 2015, whether or not recognized or recorded at fair value in the Consolidated Balance Sheets. The table indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value. Non-financial assets and non-financial liabilities defined by the FASB ASC 820, Fair Value Measurement, such as Bank premises and equipment, deferred taxes and other liabilities are excluded from the table. In addition, we have not disclosed the fair value of financial instruments specifically excluded from disclosure requirements of FASB ASC 825, Financial Instruments, such as bank-owned life insurance policies. (Amounts in thousands) Carrying Fair Value Measurements Using September 30, 2016 Amounts Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 85,130 $ 85,130 $ — $ — Securities available-for-sale $ 156,440 $ — $ 156,440 $ — Securities held-to-maturity $ 31,771 $ — $ 33,388 $ — Net loans $ 768,325 $ — $ — $ 775,640 Federal Home Loan Bank of San Francisco stock $ 4,465 $ 4,465 $ — $ — Financial liabilities Deposits $ 975,493 $ — $ 976,983 $ — Term debt $ 19,124 $ — $ 19,124 $ — Junior subordinated debenture $ 10,310 $ — $ 8,751 $ — (Amounts in thousands) Carrying Fair Value Measurements Using December 31, 2015 Amounts Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 51,192 $ 51,192 $ — $ — Securities available-for-sale $ 159,030 $ — $ 159,030 $ — Securities held-to-maturity $ 35,899 $ — $ 36,645 $ — Net loans $ 706,329 $ — $ — $ 711,528 Federal Home Loan Bank of San Francisco stock $ 4,465 $ 4,465 $ — $ — Financial liabilities Deposits $ 803,735 $ — $ 804,490 $ — Term debt $ 94,694 $ — $ 94,694 $ — Junior subordinated debenture $ 10,310 $ — $ 5,402 $ — Derivatives $ 2,369 $ — $ 2,369 $ — Fair Value Hierarchy Level 1 Level 2 BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) Level 3 In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. We maximize the use of observable inputs and minimizes the use of unobservable inputs when developing fair value measurements. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. The following methods and assumptions were used to estimate the fair value of each class of financial instrument for which it is practical to estimate that value: Cash and cash equivalents Securities Net Loans Federal Home Loan Bank of San Francisco stock Deposits Term Debt Junior subordinated debenture Commitments We use fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Available-for-sale securities and derivatives are recorded at fair value on a recurring basis. From time to time, we may be required to record at fair value other assets on a nonrecurring basis, such as collateral dependent impaired loans and certain other assets including OREO or goodwill. These nonrecurring fair value adjustments involve the application of lower of cost or fair value accounting or write-downs of individual assets. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) The following table presents information about our assets and liabilities measured at fair value on a recurring basis, and indicate the fair value hierarchy of the valuation techniques we utilized to determine such fair value, as of September 30, 2016 and December 31, 2015. (Amounts in thousands) Fair Value at September 30, 2016 Recurring Basis Total Level 1 Level 2 Level 3 Available-for-sale securities U.S. government and agencies $ — $ — $ — $ — Obligations of states and political subdivisions 59,952 — 59,952 — Residential mortgage backed securities and collateralized mortgage obligations 54,046 — 54,046 — Corporate securities 16,346 — 16,346 — Commercial mortgage backed securities 16,254 — 16,254 — Other investment securities (1) 9,842 — 9,842 — Total assets measured at fair value $ 156,440 $ — $ 156,440 $ — (1) (Amounts in thousands) Fair Value at December 31, 2015 Recurring Basis Total Level 1 Level 2 Level 3 Available-for-sale securities U.S. government and agencies $ 3,943 $ — $ 3,943 $ — Obligations of states and political subdivisions 61,104 — 61,104 — Residential mortgage backed securities and collateralized mortgage obligations 32,137 — 32,137 — Corporate securities 33,778 — 33,778 — Commercial mortgage backed securities 12,769 — 12,769 — Other investment securities (1) 15,299 — 15,299 — Total assets measured at fair value $ 159,030 $ — $ 159,030 $ — Derivatives – interest rate swaps $ 2,369 $ — $ 2,369 $ — Total liabilities measured at fair value $ 2,369 $ — $ 2,369 $ — (1) Recurring Items Debt Securities Forward starting interest rate swaps Transfers Between Fair Value Hierarchy Levels Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstance that caused the transfer. There were no transfers between levels of the fair value hierarchy during the nine months ended September 30, 2016 or the year ended December 31, 2015. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis We may be required, from time to time, to measure certain assets at fair value on a nonrecurring basis. These adjustments to fair value generally result from the application of lower of cost or fair value accounting or write-downs of individual assets due to impairment. The following tables present information about our assets and liabilities at September 30, 2016 and December 31, 2015 measured at fair value on a nonrecurring basis for which a nonrecurring change in fair value has been recorded during the reporting period. The amounts disclosed below present the fair values at the time the nonrecurring fair value measurements were made, and not necessarily the fair values as of the date reported upon. (Amounts in thousands) Fair Value at September 30, 2016 Nonrecurring basis Total Level 1 Level 2 Level 3 Collateral dependent impaired loans $ 1,686 $ — $ — $ 1,686 Other real estate owned 207 — — 207 Total assets measured at fair value $ 1,893 $ — $ — $ 1,893 (Amounts in thousands) Fair Value at December 31, 2015 Nonrecurring basis Total Level 1 Level 2 Level 3 Collateral dependent impaired loans $ 707 $ — $ — $ 707 Other real estate owned 743 — — 743 Total assets measured at fair value $ 1,450 $ — $ — $ 1,450 The following table presents the losses resulting from nonrecurring fair value adjustments for the three and nine months ended September 30, 2016 and 2015 for assets that are included on the balance sheet at period end. (Amounts in thousands) Three Months Ended September 30, Nine Months Ended September 30, Fair value adjustments 2016 2015 2016 2015 Collateral dependent impaired loans $ 15 $ 199 $ 1,068 $ 744 Other real estate owned — — 71 108 Total $ 15 $ 199 $ 1,139 $ 852 During the nine months ended September 30, 2016, collateral dependent impaired loans with a carrying amount of $2.8 million outstanding at period end were written down to their fair value of $1.7 million, resulting in a $1.1 million adjustment to the ALLL. During the nine months ended September 30, 2016, two OREO properties with an aggregate carrying value of $278 thousand outstanding at period end were written down to their fair value of $207 thousand, resulting in a $71 thousand adjustment to the ALLL. The loan amounts above represent impaired, collateral dependent loans that have been adjusted to fair value during the respective reporting period. When we identify a collateral dependent loan as impaired, we measure the impairment using the current fair value of the collateral, less selling costs. Depending on the characteristics of a loan, the fair value of collateral is generally estimated by obtaining external appraisals. If we determine that the value of the impaired loan is less than the recorded investment in the loan, we recognize this impairment and adjust the carrying value of the loan to fair value through the ALLL. The loss represents charge offs or impairments on collateral dependent loans for fair value adjustments based on the fair value of collateral. The carrying value of loans fully charged off is zero. When the fair value of the collateral is based on a current appraised value, or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, we record the impaired loan as nonrecurring Level 3. The OREO amount above represents impaired real estate that has been adjusted to fair value during the respective reporting period. The loss represents impairments on OREO for fair value adjustments based on the fair value of the real estate. The determination of fair value is based on recent appraisals of the foreclosed properties, which take into account recent sales prices adjusted for unobservable inputs, such as opinions provided by local real estate brokers and other real estate experts. OREO fair values are adjusted for estimated selling costs between 8% and 15%. We record OREO as a nonrecurring Level 3. Limitations BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) Fair value estimates are based on current on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Other significant assets and liabilities that are not considered financial assets or liabilities include deferred tax assets and liabilities, and property, plant and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in any of the estimates.

Note 15 - Purchase of Financial

Note 15 - Purchase of Financial Assets	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Transfers and Servicing of Financial Assets [Text Block]	NOTE 15. PURCHASE OF FINANCIAL ASSETS On May 12, 2014, we agreed to purchase $40.0 million of unsecured consumer home improvement loans. The loans were purchased without recourse or servicing rights. During 2015, we agreed to purchase an additional $10.0 million increasing the maximum par value to $50.0 million. For the period from May 12, 2014 through September 30, 2016, we have paid aggregate cash totaling $90.9 million, and received aggregate cash repayments of $43.3 million for $47.6 million in net loans outstanding. We initially measured the acquired loan portfolio at a fair equal to the price paid to acquire the portfolio as the difference between the par value and cash purchase price represents the fair value adjustment.

Note 16 - Branch Acquisition

Note 16 - Branch Acquisition	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 16. BRANCH ACQUISITION On March 11, 2016, we completed the purchase of five Bank of America branches located in northern California. The acquired branches are located in Colusa, Willows, Orland, Corning, and Yreka. The Bank also acquired three offsite ATM locations in Williams, Orland and Corning. The Bank paid cash consideration of $6.7 million and acquired $155.2 million in assets, primarily cash and premises. The Bank assumed $149.2 million in liabilities, primarily deposits. The transaction provided a new source of low cost core deposits and allowed us to execute our plan to reconfigure our Balance Sheet. On March 14, 2016, we utilized a portion of that new liquidity to reduce our reliance on wholesale funding sources repaying $75.0 million of Federal Home Loan Bank of San Francisco hedged term debt and redeeming $17.5 million of brokered time deposits. The transaction was accounted for using the acquisition method of accounting and, accordingly, assets acquired, liabilities assumed, and consideration exchanged were recorded at estimated fair values on the acquisition date. The Bank engaged third party specialists to assist in valuing certain assets, including the real estate and the core deposit intangible that resulted from the acquisition. The contribution of the acquired operations of the five former Bank of America offices was immaterial. Therefore, disclosure of supplemental pro forma financial information, especially prior period comparison is deemed neither practical nor meaningful. Additionally, the acquired operation was not considered a “significant business combination” as defined by the Securities and Exchange Commission. BANK OF COMMERCE HOLDINGS & SUBSIDIARIES Notes to Consolidated Financial Statements (Unaudited) During the second quarter of 2016, we received the final settlement statement from Bank of America which resulted in an immaterial adjustment to the total goodwill of $52 thousand. The following table provides an assessment of the consideration transferred, assets purchased, and the liabilities assumed. Fair Value and As Recorded by Other Merger Bank of Related As Recorded by (Amounts in thousands) America Adjustments the Company Consideration paid: Cash paid $ 6,656 Total consideration $ 6,656 Assets acquired: Cash and cash equivalents $ 149,067 $ — $ 149,067 Premises and equipment, net 1,835 2,355 4,190 Other assets 201 — 201 Core deposit intangibles — 1,772 1,772 Total assets acquired $ 151,103 $ 4,127 $ 155,230 Liabilities assumed: Deposits $ 149,047 $ — $ 149,047 Other liabilities 20 172 192 Total liabilities assumed $ 149,067 $ 172 $ 149,239 Net identifiable assets acquired over liabilities assumed $ 2,036 $ 3,955 $ 5,991 Goodwill $ 665

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Holding Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. As of September 30, 2016 and December 31, 2015, the Company had one wholly-owned trust (“Trust”) formed in 2005 to issue trust preferred securities and related common securities. The Company has not consolidated the accounts of the Trust in its Consolidated Financial Statements in accordance with Financial Accounting Standards Board Accounting Standards Codification (“FASB”) ASC 810, Consolidation Consolidated Balance Sheets

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Nine Months Ended (Amounts in thousands, except per share information) September 30, September 30, Earnings Per Share 2016 2015 2016 2015 Numerators: Net income $ 2,366 $ 2,525 $ 2,962 $ 6,716 Less: Preferred stock dividends — 50 — 150 Net income available to common shareholders $ 2,366 $ 2,475 $ 2,962 $ 6,566 Denominators: Weighted average number of common shares outstanding - basic 13,369 13,340 13,366 13,327 Potentially dilutive common shares (1) 70 37 46 31 Weighted average number of common shares outstanding - diluted 13,439 13,377 13,412 13,358 Earnings per common share: Basic $ 0.18 $ 0.18 $ 0.22 $ 0.49 Diluted $ 0.18 $ 0.18 $ 0.22 $ 0.49 Anti-dilutive options not included in diluted earnings per share calculation 74 121 111 121 Anti-dilutive restricted shares not included in diluted earnings per share calculation — — 41 30

Note 4 - Securities (Tables)

Note 4 - Securities (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	As of September 30, 2016 Gross Gross Amortized Unrealized Unrealized Estimated (Amounts in thousands) Cost Gain Loss Fair Value Available-for-sale securities: Obligations of state and political subdivisions $ 57,937 $ 2,059 $ (44 ) $ 59,952 Residential mortgage backed securities and collateralized mortgage obligations 53,907 369 (230 ) 54,046 Corporate securities 16,190 238 (82 ) 16,346 Commercial mortgage backed securities 16,291 24 (61 ) 16,254 Other asset backed securities 9,826 87 (71 ) 9,842 Total $ 154,151 $ 2,777 $ (488 ) $ 156,440 Held-to-maturity securities: Obligations of state and political subdivisions $ 31,771 $ 1,628 $ (11 ) $ 33,388 As of December 31, 2015 Gross Gross Amortized Unrealized Unrealized Estimated (Amounts in thousands) Cost Gain Loss Fair Value Available-for-sale securities: U.S. government & agencies $ 3,886 $ 57 $ — $ 3,943 Obligations of state and political subdivisions 59,332 1,811 (39 ) 61,104 Residential mortgage backed securities and collateralized mortgage obligations 32,215 192 (270 ) 32,137 Corporate securities 33,775 194 (191 ) 33,778 Commercial mortgage backed securities 12,893 10 (134 ) 12,769 Other asset backed securities 15,331 82 (114 ) 15,299 Total $ 157,432 $ 2,346 $ (748 ) $ 159,030 Held-to-maturity securities: Obligations of state and political subdivisions $ 35,899 $ 966 $ (220 ) $ 36,645
Amortized Cost and Estimated Fair Value Available for Sale Securities [Table Text Block]	Available-For-Sale Held-To-Maturity (Amounts in thousands) Amortized Cost Fair Value Amortized Cost Fair Value Amounts maturing in: One year or less $ 4,946 $ 4,991 $ — $ — One year through five years 62,910 63,417 4,575 4,830 Five years through ten years 33,575 34,693 13,435 14,087 After ten years 52,720 53,339 13,761 14,471 Total $ 154,151 $ 156,440 $ 31,771 $ 33,388
Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]	(Amounts in thousands) Pledged Available To Be Pledged Total Held For Pledging Purposes Public funds collateral $ 17,687 $ 7,921 $ 25,608 Federal Home Loan Bank of San Francisco borrowings — 18,616 18,616 Total $ 17,687 $ 26,537 $ 44,224
Schedule of Realized Gain (Loss) [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, (Amounts in thousands) 2016 2015 2016 2015 Proceeds from sales of securities $ 12,310 $ 25,340 $ 46,699 $ 61,255 Gross realized gains on sales of securities: Obligations of state and political subdivisions $ 25 $ 16 $ 136 $ 86 Residential mortgage backed securities and collateralized mortgage obligations 12 49 14 111 Corporate securities 29 52 105 134 Commercial mortgage backed securities — 10 4 14 Other asset backed securities 10 50 31 142 Total gross realized gains on sales of securities 76 177 290 487 Gross realized losses on sales of securities: U.S. government & agencies — (4 ) — (5 ) Obligations of state and political subdivisions (3 ) (4 ) (3 ) (4 ) Residential mortgage backed securities and collateralized mortgage obligations — (2 ) (64 ) (12 ) Corporate securities (2 ) — (27 ) — Commercial mortgage backed securities (1 ) — (1 ) — Other asset backed securities — (30 ) (3 ) (53 ) Total gross realized losses on sales of securities (6 ) (40 ) (98 ) (74 ) Gain on investment securities, net $ 70 $ 137 $ 192 $ 413
Schedule of Unrealized Loss on Investments [Table Text Block]	As of September 30, 2016 Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (Amounts in thousands) Value Losses Value Losses Value Losses Available-for-sale securities: Obligations of states and political subdivisions $ 4,793 $ (44 ) $ — $ — $ 4,793 $ (44 ) Residential mortgage backed securities and collateralized mortgage obligations 18,276 (109 ) 5,283 (121 ) 23,559 (230 ) Corporate securities 5,014 (55 ) 2,648 (27 ) 7,662 (82 ) Commercial mortgage backed securities 8,155 (43 ) 2,944 (18 ) 11,099 (61 ) Other asset backed securities 2,222 (5 ) 1,345 (66 ) 3,567 (71 ) Total temporarily impaired securities $ 38,460 $ (256 ) $ 12,220 $ (232 ) $ 50,680 $ (488 ) Held-to-maturity securities: Obligations of states and political subdivisions $ 1,433 $ (4 ) $ 1,023 $ (7 ) $ 2,456 $ (11 ) As of December 31, 2015 Less Than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized (Amounts in thousands) Value Loss Value Loss Value Loss Available-for-sale securities: Obligations of states and political subdivisions $ 7,682 $ (39 ) $ — $ — $ 7,682 $ (39 ) Residential mortgage backed securities and collateralized mortgage obligations 16,279 (210 ) 4,931 (60 ) 21,210 (270 ) Corporate securities 18,707 (191 ) — — 18,707 (191 ) Commercial mortgage backed securities 7,557 (62 ) 1,516 (72 ) 9,073 (134 ) Other asset backed securities 4,734 (13 ) 3,430 (101 ) 8,164 (114 ) Total temporarily impaired securities $ 54,959 $ (515 ) $ 9,877 $ (233 ) $ 64,836 $ (748 ) Held-to-maturity securities: Obligations of states and political subdivisions $ 1,513 $ (63 ) $ 4,831 $ (157 ) $ 6,344 $ (220 )

Note 5 - Loans (Tables)

Note 5 - Loans (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Outstanding Loan Balances [Table Text Block]	(Amounts in thousands) September 30, December 31, Loan Portfolio 2016 2015 Commercial $ 136,235 $ 132,805 Commercial real estate: Real estate - construction and land development 48,365 28,319 Real estate - commercial non-owner occupied 281,977 243,374 Real estate - commercial owner occupied 160,474 156,299 Residential real estate: Real estate - residential - Individual Tax Identification Number (“ITIN”) 46,458 49,106 Real estate - residential - 1-4 family mortgage 10,770 11,390 Real estate - residential - equity lines 42,363 45,473 Consumer and other 52,377 49,873 Gross loans 779,019 716,639 Deferred fees and costs 1,155 870 Loans, net of deferred fees and costs 780,174 717,509 Allowance for loan and lease losses (11,849 ) (11,180 ) Net loans $ 768,325 $ 706,329
Past Due Financing Receivables [Table Text Block]	Greater Recorded (Amounts in thousands) 30-59 60-89 Than 90 Investment > Past Due Loans at Days Past Days Past Days Past Total Past 90 Days and September 30, 2016 Due Due Due Due Current Total Accruing Commercial $ 299 $ — $ — $ 299 $ 135,936 $ 136,235 $ — Commercial real estate: Real estate - construction and land development — — — — 48,365 48,365 — Real estate - commercial non-owner occupied — — 1,196 1,196 280,781 281,977 — Real estate - commercial owner occupied — — 113 113 160,361 160,474 — Residential real estate: Real estate - residential - ITIN 664 159 979 1,802 44,656 46,458 — Real estate - residential - 1-4 family mortgage 155 405 665 1,225 9,545 10,770 — Real estate - residential - equity lines 181 35 — 216 42,147 42,363 — Consumer and other 291 73 — 364 52,013 52,377 — Total $ 1,590 $ 672 $ 2,953 $ 5,215 $ 773,804 $ 779,019 $ — Greater Recorded (Amounts in thousands) 30-59 60-89 Than 90 Investment > Past Due Loans at Days Past Days Past Days Past Total Past 90 Days and December 31, 2015 Due Due Due Due Current Total Accruing Commercial $ — $ 30 $ 634 $ 664 $ 132,141 $ 132,805 $ — Commercial real estate: Real estate - construction and land development — — — — 28,319 28,319 — Real estate - commercial non-owner occupied 64 — 5,665 5,729 237,645 243,374 — Real estate - commercial owner occupied — — 1,071 1,071 155,228 156,299 — Residential real estate: Real estate - residential - ITIN 1,018 118 850 1,986 47,120 49,106 — Real estate - residential - 1-4 family mortgage — 404 871 1,275 10,115 11,390 — Real estate - residential - equity lines 137 97 — 234 45,239 45,473 — Consumer and other 150 50 88 288 49,585 49,873 88 Total $ 1,369 $ 699 $ 9,179 $ 11,247 $ 705,392 $ 716,639 $ 88
Impaired Financing Receivables [Table Text Block]	As of September 30, 2016 Unpaid (Amounts in thousands) Recorded Principal Related Impaired Loans Investment Balance Allowance With no related allowance recorded: Commercial $ 1,728 $ 2,562 $ — Commercial real estate: Real estate - commercial non-owner occupied 1,196 1,196 — Real estate - commercial owner occupied 800 847 — Residential real estate: Real estate - residential - ITIN 6,252 7,881 — Real estate - residential - 1-4 family mortgage 1,798 2,585 — Real estate - residential - equity lines 1,085 1,411 — Consumer and other 222 225 — Total with no related allowance recorded $ 13,081 $ 16,707 $ — With an allowance recorded: Commercial $ 707 $ 707 $ 74 Commercial real estate: Real estate - commercial non-owner occupied 811 811 24 Real estate - commercial owner occupied 341 341 64 Residential real estate: Real estate - residential - ITIN 2,420 2,465 481 Real estate - residential - equity lines 543 543 271 Consumer and other 30 30 11 Total with an allowance recorded $ 4,852 $ 4,897 $ 925 By loan class: Commercial $ 2,435 $ 3,269 $ 74 Commercial real estate 3,148 3,195 88 Residential real estate 12,098 14,885 752 Consumer and other 252 255 11 Total impaired loans $ 17,933 $ 21,604 $ 925 As of December 31, 2015 (Amounts in thousands) Recorded Principal Related Impaired Loans Investment Balance Allowance With no related allowance recorded: Commercial $ 1,282 $ 1,519 $ — Commercial real estate: Real estate - commercial non-owner occupied 5,488 6,226 — Real estate - commercial owner occupied 1,071 1,794 — Residential real estate: Real estate - residential - ITIN 7,063 8,662 — Real estate - residential - 1-4 family mortgage 1,775 2,775 — Real estate - residential - equity lines 142 142 — Consumer and other — — — Total with no related allowance recorded $ 16,821 $ 21,118 $ — With an allowance recorded: Commercial $ 761 $ 820 $ 122 Commercial real estate: Real estate - commercial non-owner occupied 824 824 35 Real estate - commercial owner occupied 350 350 62 Residential real estate: Real estate - residential - ITIN 2,044 2,089 321 Real estate - residential - equity lines 558 558 279 Consumer and other 32 32 13 Total with an allowance recorded $ 4,569 $ 4,673 $ 832 By loan class: Commercial $ 2,043 $ 2,339 $ 122 Commercial real estate 7,733 9,194 97 Residential real estate 11,582 14,226 600 Consumer and other 32 32 13 Total impaired loans $ 21,390 $ 25,791 $ 832
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]	(Amounts in thousands) September 30, December 31, Nonaccrual Loans 2016 2015 Commercial $ 1,710 $ 1,994 Commercial real estate: Real estate - commercial non-owner occupied 1,196 5,488 Real estate - commercial owner occupied 800 1,071 Residential real estate: Real estate - residential - ITIN 3,392 3,649 Real estate - residential - 1-4 family mortgage 1,798 1,775 Real estate - residential - equity lines 942 — Consumer and other 252 32 Total $ 10,090 $ 14,009
Average Recorded Investment and Interest Income Recognized on Impaired Loans by Loan Class [Table Text Block]	Three Months Ended Three Months Ended September 30, 2016 September 30, 2015 Average Interest Average Interest (Amounts in thousands) Recorded Income Recorded Income Average Recorded Investment and Interest Income Investment Recognized Investment Recognized Commercial $ 2,601 $ 10 $ 2,885 $ — Commercial real estate: Real estate - commercial non-owner occupied 2,010 12 6,874 12 Real estate - commercial owner occupied 1,147 6 2,281 15 Residential real estate: Real estate - residential - ITIN 8,831 42 9,616 36 Real estate - residential - 1-4 family mortgage 1,808 — 1,677 — Real estate - residential - equity lines 1,661 7 742 6 Consumer and other 257 — 33 — Total $ 18,315 $ 77 $ 24,108 $ 69 Nine Months Ended Nine Months Ended September 30, 2016 September 30, 2015 Average Interest Average Interest (Amounts in thousands) Recorded Income Recorded Income Average Recorded Investment and Interest Income Investment Recognized Investment Recognized Commercial $ 2,551 $ 14 $ 3,919 $ 22 Commercial real estate: Real estate - commercial non-owner occupied 2,015 35 7,767 37 Real estate - commercial owner occupied 1,333 19 2,286 52 Residential real estate: Real estate - residential - ITIN 9,037 124 9,819 102 Real estate - residential - 1-4 family mortgage 1,774 — 1,790 — Real estate - residential - equity lines 1,558 20 763 20 Consumer and other 133 — 34 — Total $ 18,401 $ 212 $ 26,378 $ 233
Newly Restructured Loans [Table Text Block]	For the Three Months Ended For the Three Months Ended (Amounts in thousands) Rate & Troubled Debt Restructuring Modification Types Maturity Rate & Maturity Principal Reduction Total Rate Rate & Maturity Payment Deferral Payment Deferral Total Commercial $ 139 $ — $ — $ 139 $ — $ 45 $ — $ — $ 45 Residential real estate: Real estate - residential - ITIN — — 82 82 — — — 103 103 Total $ 139 $ — $ 82 $ 221 $ — $ 45 $ — $ 103 $ 148 For the Nine Months Ended For the Nine Months Ended (Amounts in thousands) Rate & Troubled Debt Restructuring Modification Types Maturity Rate & Maturity Principal Reduction Payment Deferral Total Rate Rate & Maturity Payment Deferral Payment Deferral Total Commercial $ 139 $ 951 $ — $ — $ 1,090 $ — $ 45 $ — $ 734 $ 779 Residential real estate: Real estate - residential - ITIN — — 82 118 200 115 — 266 206 587 Total $ 139 $ 951 $ 82 $ 118 $ 1,290 $ 115 $ 45 $ 266 $ 940 $ 1,366
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	For the Three Months Ended September 30, 2016 For the Three Months Ended September 30, 2015 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Amounts in thousands) Number of Recorded Recorded Number of Recorded Recorded Troubled Debt Restructurings Contracts Investment Investment Contracts Investment Investment Commercial 1 $ 135 $ 147 1 $ 49 $ 49 Residential real estate: Real estate - residential - ITIN 1 97 82 2 225 193 Total 2 $ 232 $ 229 3 $ 274 $ 242 For the Nine Months Ended September 30, 2016 For the Nine Months Ended September 30, 2015 Pre- Post- Pre- Post- Modification Modification Modification Modification Outstanding Outstanding Outstanding Outstanding (Amounts in thousands) Number of Recorded Recorded Number of Recorded Recorded Troubled Debt Restructurings Contracts Investment Investment Contracts Investment Investment Commercial 2 $ 1,262 $ 1,273 2 $ 872 $ 872 Residential real estate: Real estate - residential - ITIN 2 267 252 8 747 678 Total 4 $ 1,529 $ 1,525 10 $ 1,619 $ 1,550
Financing Receivable Credit Quality Indicators [Table Text Block]	(Amounts in thousands) September 30, 2016 Performing and Nonperforming Loans Performing Nonperforming Total Commercial $ 134,525 $ 1,710 $ 136,235 Commercial real estate: Real estate - construction and land development 48,365 — 48,365 Real estate - commercial non-owner occupied 280,781 1,196 281,977 Real estate - commercial owner occupied 159,674 800 160,474 Residential real estate: Real estate - residential - ITIN 43,066 3,392 46,458 Real estate - residential - 1-4 family mortgage 8,972 1,798 10,770 Real estate - residential - equity lines 41,421 942 42,363 Consumer and other 52,125 252 52,377 Total $ 768,929 $ 10,090 $ 779,019 (Amounts in thousands) December 31, 2015 Performing and Nonperforming Loans Performing Nonperforming Total Commercial $ 130,811 $ 1,994 $ 132,805 Commercial real estate: Real estate - construction and land development 28,319 — 28,319 Real estate - commercial non-owner occupied 237,886 5,488 243,374 Real estate - commercial owner occupied 155,228 1,071 156,299 Residential real estate: Real estate - residential - ITIN 45,457 3,649 49,106 Real estate - residential - 1-4 family mortgage 9,615 1,775 11,390 Real estate - residential - equity lines 45,473 — 45,473 Consumer and other 49,753 120 49,873 Total $ 702,542 $ 14,097 $ 716,639
Financing Receivable Credit Quality Indicator [Table Text Block]	As of September 30, 2016 Special (Amounts in thousands) Pass Watch Mention Substandard Doubtful Total Commercial $ 113,413 $ 10,871 $ 7,850 $ 4,101 $ — $ 136,235 Commercial real estate: Real estate - construction and land development 47,834 531 — — — 48,365 Real estate - commercial non-owner occupied 276,775 880 1,336 2,986 — 281,977 Real estate - commercial owner occupied 152,098 6,555 499 1,322 — 160,474 Residential real estate: Real estate - residential - ITIN 39,149 — — 7,309 — 46,458 Real estate - residential - 1-4 family mortgage 8,459 514 — 1,797 — 10,770 Real estate - residential - equity lines 39,170 1,578 43 1,572 — 42,363 Consumer and other 52,079 3 — 295 — 52,377 Total $ 728,977 $ 20,932 $ 9,728 $ 19,382 $ — $ 779,019 As of December 31, 2015 Special (Amounts in thousands) Pass Watch Mention Substandard Doubtful Total Commercial $ 108,696 $ 10,240 $ 9,587 $ 4,282 $ — $ 132,805 Commercial real estate: Real estate - construction and land development 28,291 28 — — — 28,319 Real estate - commercial non-owner occupied 234,177 917 1,588 6,692 — 243,374 Real estate - commercial owner occupied 149,327 3,864 1,687 1,421 — 156,299 Residential real estate: Real estate - residential - ITIN 41,480 — — 7,626 — 49,106 Real estate - residential - 1-4 family mortgage 9,041 — 575 1,774 — 11,390 Real estate - residential - equity lines 41,149 1,760 1,682 882 — 45,473 Consumer and other 49,551 — 256 66 — 49,873 Total $ 661,712 $ 16,809 $ 15,375 $ 22,743 $ — $ 716,639
Allowance for Credit Losses on Financing Receivables [Table Text Block]	For the Three Months Ended September 30, 2016 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 2,591 $ 6,029 $ 1,871 $ 763 $ 610 $ 11,864 Charge offs — — (130 ) (227 ) — (357 ) Recoveries 305 — 18 19 — 342 Provision (491 ) 512 45 171 (237 ) — Ending balance $ 2,405 $ 6,541 $ 1,804 $ 726 $ 373 $ 11,849 For the Three Months Ended September 30, 2015 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 3,389 $ 5,447 $ 1,480 $ 583 $ 503 $ 11,402 Charge offs — (289 ) (309 ) (181 ) — (779 ) Recoveries 121 1 139 7 — 268 Provision (91 ) 64 (45 ) 194 (122 ) — Ending balance $ 3,419 $ 5,223 $ 1,265 $ 603 $ 381 $ 10,891 For the Nine Months Ended September 30, 2016 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 2,493 $ 5,784 $ 1,577 $ 770 $ 556 $ 11,180 Charge offs (1,106 ) (37 ) (680 ) (575 ) — (2,398 ) Recoveries 383 2,481 104 99 — 3,067 Provision 635 (1,687 ) 803 432 (183 ) — Ending balance $ 2,405 $ 6,541 $ 1,804 $ 726 $ 373 $ 11,849 For the Nine Months Ended September 30, 2015 (Amounts in thousands) Commercial Residential ALLL by Portfolio Commercial Real Estate Real Estate Consumer Unallocated Total Beginning balance $ 3,503 $ 4,875 $ 1,671 $ 449 $ 322 $ 10,820 Charge offs (406 ) (428 ) (450 ) (385 ) — (1,669 ) Recoveries 869 669 202 — — 1,740 Provision (547 ) 107 (158 ) 539 59 — Ending balance $ 3,419 $ 5,223 $ 1,265 $ 603 $ 381 $ 10,891 As of September 30, 2016 Commercial Residential (Amounts in thousands) Commercial Real Estate Real Estate Consumer Unallocated Total ALLL: Individually evaluated for impairment $ 74 $ 88 $ 752 $ 11 $ — $ 925 Collectively evaluated for impairment 2,331 6,453 1,052 715 373 10,924 Total $ 2,405 $ 6,541 $ 1,804 $ 726 $ 373 $ 11,849 Gross loans: Individually evaluated for impairment $ 2,435 $ 3,148 $ 12,098 $ 252 $ — $ 17,933 Collectively evaluated for impairment 133,800 487,668 87,493 52,125 — 761,086 Total gross loans $ 136,235 $ 490,816 $ 99,591 $ 52,377 $ — $ 779,019 As of December 31, 2015 Commercial Residential (Amounts in thousands) Commercial Real Estate Real Estate Consumer Unallocated Total ALLL: Individually evaluated for impairment $ 122 $ 97 $ 600 $ 13 $ — $ 832 Collectively evaluated for impairment 2,371 5,687 977 757 556 10,348 Total $ 2,493 $ 5,784 $ 1,577 $ 770 $ 556 $ 11,180 Gross loans: Individually evaluated for impairment $ 2,043 $ 7,733 $ 11,582 $ 32 $ — $ 21,390 Collectively evaluated for impairment 130,762 420,259 94,387 49,841 — 695,249 Total gross loans $ 132,805 $ 427,992 $ 105,969 $ 49,873 $ — $ 716,639

Note 7 - Intangibles (Tables)

Note 7 - Intangibles (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(Amounts in thousands) September 30, Intangibles 2016 Gross carrying amount $ 1,772 Accumulated amortization (130 ) Core deposit intangibles, net $ 1,642
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(Amounts in thousands) For the year ended December 31, Amount 2016 $ 56 2017 221 2018 221 2019 221 2020 221 2021 221 2022 and thereafter 481 Total $ 1,642

Note 8 - Qualified Affordable30

Note 8 - Qualified Affordable Housing Partnership Investments (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Proportional Amortization Method Investment Qualified Affordable Housing Project [Table Text Block]	(Amounts in thousands) Original Current Unfunded Tax Credits Amortization Net Qualified Affordable Housing Partnerships at Investment Recorded Liability and of Income Tax September 30, 2016 Value Investment Obligation Benefits (1) Investments (2) Benefit Raymond James California Housing Opportunities Fund II $ 2,000 $ 1,418 $ 51 $ 171 $ 136 $ 35 WNC Institutional Tax Credit Fund 38, L.P. 1,000 719 77 105 78 27 Merritt Community Capital Corporation Fund XV, L.P. 2,500 1,648 367 206 171 35 California Affordable Housing Fund 2,454 490 — 155 155 — Total - investments in qualified affordable housing partnerships $ 7,954 $ 4,275 $ 495 $ 637 $ 540 $ 97 (Amounts in thousands) Original Current Unfunded Tax Credits Amortization Net Qualified Affordable Housing Partnerships at Investment Recorded Liability and of Income Tax December 31, 2015 Value Investment Obligation Benefits (1) Investments (2) Benefit Raymond James California Housing Opportunities Fund II $ 2,000 $ 1,553 $ 406 $ 226 $ 184 $ 42 WNC Institutional Tax Credit Fund 38, L.P. 1,000 797 166 126 93 33 Merritt Community Capital Corporation Fund XV, L.P. 2,500 1,820 610 278 230 48 California Affordable Housing Fund 2,454 645 — 207 207 — Total - investments in qualified affordable housing partnerships $ 7,954 $ 4,815 $ 1,182 $ 837 $ 714 $ 123
Qualified Affordable Housing Project Investments Tax Credits and Benefits [Table Text Block]	For the Three Months Ended September 30, 2016 September 30, 2015 (Amounts in thousands) Generated Tax Benefits From Generated Tax Benefits from Qualified Affordable Housing Partnerships Tax Credits Taxable Losses Tax Credits Taxable Losses Raymond James California Housing Opportunities Fund II $ 45 $ 12 $ 43 $ 13 WNC Institutional Tax Credit Fund 38, L.P. 28 7 25 7 Merritt Community Capital Corporation Fund XV, L.P. 55 14 54 15 California Affordable Housing Fund 40 12 40 12 Total $ 168 $ 45 $ 162 $ 47 For the Nine Months Ended September 30, 2016 September 30, 2015 (Amounts in thousands) Generated Tax Benefits From Generated Tax Benefits from Qualified Affordable Housing Partnerships Tax Credits Taxable Losses Tax Credits Taxable Losses Raymond James California Housing Opportunities Fund II $ 134 $ 37 $ 130 $ 39 WNC Institutional Tax Credit Fund 38, L.P. 84 21 74 21 Merritt Community Capital Corporation Fund XV, L.P. 164 42 163 45 California Affordable Housing Fund 119 36 119 37 Total $ 501 $ 136 $ 486 $ 142
Qualified Affordable Housing Projects Future Income Tax Benefit [Table Text Block]	(Amounts in thousands) Raymond James WNC Institutional Merritt Community California Total Net Qualified Affordable California Housing Tax Credit Capital Corporation Affordable Housing Income Tax Housing Opportunities Fund II Fund 38, L.P. Fund XV, L.P Fund Benefit Anticipated net income tax benefit less amortization of investments: 2016 $ 11 $ 9 $ 12 $ — $ 32 2017 46 35 45 1 127 2018 45 34 44 — 123 2019 45 30 44 — 119 2020 and thereafter 218 128 194 1 541 Total $ 365 $ 236 $ 339 $ 2 $ 942

Note 10 - Term Debt (Tables)

Note 10 - Term Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	(Amounts in thousands) September 30, 2016 December 31, 2015 Federal Home Loan Bank of San Francisco borrowings $ — $ 75,000 Senior debt 9,167 9,917 Unamortized debt issuance costs (12 ) (15 ) Subordinated debt 10,000 10,000 Unamortized debt issuance costs (181 ) (208 ) Capital lease 150 — Net term debt $ 19,124 $ 94,694
Schedule of Maturities of Long-term Debt [Table Text Block]	(Amounts in thousands) 2016 2017 2018 2019 2020 Thereafter Total Senior debt $ 167 $ 1,000 $ 1,000 $ 1,000 $ 6,000 $ — $ 9,167 Subordinated debt — — — — — 10,000 10,000 Capital lease 10 41 44 46 9 — 150 Total future maturities $ 177 $ 1,041 $ 1,044 $ 1,046 $ 6,009 $ 10,000 $ 19,317

Note 11 - Commitments and Con32

Note 11 - Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Operating Leases of Lessee Disclosure [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, (Amounts in thousands) 2016 2015 2016 2015 Rent income $ 23 $ 7 $ 43 $ 13 Rent expense 211 142 506 426 Net rent expense $ 188 $ 135 $ 463 $ 413
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	(Amounts in thousands) Amounts due in: 2016 $ 177 2017 645 2018 530 2019 502 2020 515 Thereafter 1,487 Total $ 3,856
Commitments and Contingent Liabilities [Table Text Block]	(Amounts in thousands) September 30, 2016 December 31, 2015 Commitments to extend credit $ 216,817 $ 224,757 Standby letters of credit 1,967 2,477 Affordable housing grants 3,344 3,356 Total commitments $ 222,128 $ 230,590

Note 12 - Accumulated Other C33

Note 12 - Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized Unrealized Accumulated Other Gains on (Losses) Gains on Comprehensive (Amounts in thousands) Securities Derivatives (Loss) Income Accumulated other comprehensive income (loss) as of December 31, 2015 $ 1,142 $ (1,396 ) $ (254 ) Comprehensive income three months ended March 31, 2016 50 1,396 1,446 Comprehensive income three months ended June 30, 2016 519 — 519 Comprehensive loss three months ended September 30, 2016 (222 ) — (222 ) Accumulated other comprehensive income as of September 30, 2016 $ 1,489 $ — $ 1,489 Unrealized Unrealized Accumulated Other Gains on Losses on Comprehensive (Amounts in thousands) Securities Derivatives (Loss) Income Accumulated other comprehensive income (loss) as of December 31, 2014 $ 1,810 $ (1,897 ) $ (87 ) Comprehensive income three months ended March 31, 2015 292 (21 ) 271 Comprehensive (loss) three months ended June 30, 2015 (967 ) 100 (867 ) Comprehensive income three months ended September 30, 2015 43 (28 ) 15 Accumulated other comprehensive (loss) as of September 30, 2015 $ 1,178 $ (1,846 ) $ (668 )

Note 13 - Derivatives (Tables)

Note 13 - Derivatives (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Summary of Notional Amount Effective Dates and Maturity Dates [Table Text Block]	(Amounts in thousands) Description We Pay Fixed We Receive Variable (1) Notional Amount Effective Date Maturity Date Interest rate swap 2.64 % 0.33 % $ 75,000 August 3, 2015 August 1, 2016 Forward starting interest rate swap 3.22 % Variable $ 75,000 August 1, 2016 August 1, 2017
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Liability Derivatives (Amounts in thousands) September 30, December 31, Description Balance Sheet Location 2016 2015 Interest rate swap Cash flow hedge $ — $ 869 Forward starting interest rate swap Cash flow hedge — 1,500 Total $ — $ 2,369
Derivative Instruments, Gain (Loss) [Table Text Block]	(Amounts in thousands) Three Months Ended Nine Months Ended Description Consolidated Statement of Operations Location 2016 2015 2016 2015 Interest rate swap (1) Interest on term debt $ — $ 410 $ 396 $ 997 Forward starting interest rate swap - terminated (2) Other noninterest expense — — 2,325 — Total $ — $ 410 $ 2,721 $ 997
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	(Amounts in thousands) Three Months Ended September 30, Nine Months Ended September 30, Description 2016 2015 2016 2015 Interest rate swaps $ — $ 241 $ 1,601 $ 591
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	Gross Amounts Not Offset In The (Amounts in thousands) Gross Amounts of Recognized Assets / (Liabilities) Gross Amounts Offset In The Consolidated Balance Sheets Net Amounts of Assets / (Liabilities) Included In The Consolidated Balance Sheets Collateral Posted Net Amount December 31, 2015 Derivative liabilities Interest rate swaps $ (2,369 ) $ — $ (2,369 ) $ 4,008 $ 1,639

Note 14 - Fair Values (Tables)

Note 14 - Fair Values (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	(Amounts in thousands) Carrying Fair Value Measurements Using September 30, 2016 Amounts Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 85,130 $ 85,130 $ — $ — Securities available-for-sale $ 156,440 $ — $ 156,440 $ — Securities held-to-maturity $ 31,771 $ — $ 33,388 $ — Net loans $ 768,325 $ — $ — $ 775,640 Federal Home Loan Bank of San Francisco stock $ 4,465 $ 4,465 $ — $ — Financial liabilities Deposits $ 975,493 $ — $ 976,983 $ — Term debt $ 19,124 $ — $ 19,124 $ — Junior subordinated debenture $ 10,310 $ — $ 8,751 $ — (Amounts in thousands) Carrying Fair Value Measurements Using December 31, 2015 Amounts Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 51,192 $ 51,192 $ — $ — Securities available-for-sale $ 159,030 $ — $ 159,030 $ — Securities held-to-maturity $ 35,899 $ — $ 36,645 $ — Net loans $ 706,329 $ — $ — $ 711,528 Federal Home Loan Bank of San Francisco stock $ 4,465 $ 4,465 $ — $ — Financial liabilities Deposits $ 803,735 $ — $ 804,490 $ — Term debt $ 94,694 $ — $ 94,694 $ — Junior subordinated debenture $ 10,310 $ — $ 5,402 $ — Derivatives $ 2,369 $ — $ 2,369 $ —
Assets and Liabilities Measured at Fair Value on Recurring Basis [Table Text Block]	(Amounts in thousands) Fair Value at September 30, 2016 Recurring Basis Total Level 1 Level 2 Level 3 Available-for-sale securities U.S. government and agencies $ — $ — $ — $ — Obligations of states and political subdivisions 59,952 — 59,952 — Residential mortgage backed securities and collateralized mortgage obligations 54,046 — 54,046 — Corporate securities 16,346 — 16,346 — Commercial mortgage backed securities 16,254 — 16,254 — Other investment securities (1) 9,842 — 9,842 — Total assets measured at fair value $ 156,440 $ — $ 156,440 $ — (Amounts in thousands) Fair Value at December 31, 2015 Recurring Basis Total Level 1 Level 2 Level 3 Available-for-sale securities U.S. government and agencies $ 3,943 $ — $ 3,943 $ — Obligations of states and political subdivisions 61,104 — 61,104 — Residential mortgage backed securities and collateralized mortgage obligations 32,137 — 32,137 — Corporate securities 33,778 — 33,778 — Commercial mortgage backed securities 12,769 — 12,769 — Other investment securities (1) 15,299 — 15,299 — Total assets measured at fair value $ 159,030 $ — $ 159,030 $ — Derivatives – interest rate swaps $ 2,369 $ — $ 2,369 $ — Total liabilities measured at fair value $ 2,369 $ — $ 2,369 $ —
Fair Value Measurements, Nonrecurring [Table Text Block]	(Amounts in thousands) Fair Value at September 30, 2016 Nonrecurring basis Total Level 1 Level 2 Level 3 Collateral dependent impaired loans $ 1,686 $ — $ — $ 1,686 Other real estate owned 207 — — 207 Total assets measured at fair value $ 1,893 $ — $ — $ 1,893 (Amounts in thousands) Fair Value at December 31, 2015 Nonrecurring basis Total Level 1 Level 2 Level 3 Collateral dependent impaired loans $ 707 $ — $ — $ 707 Other real estate owned 743 — — 743 Total assets measured at fair value $ 1,450 $ — $ — $ 1,450
Loss from Nonrecurring Fair Value [Table Text Block]	(Amounts in thousands) Three Months Ended September 30, Nine Months Ended September 30, Fair value adjustments 2016 2015 2016 2015 Collateral dependent impaired loans $ 15 $ 199 $ 1,068 $ 744 Other real estate owned — — 71 108 Total $ 15 $ 199 $ 1,139 $ 852

Note 16 - Branch Acquisition (T

Note 16 - Branch Acquisition (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Fair Value and As Recorded by Other Merger Bank of Related As Recorded by (Amounts in thousands) America Adjustments the Company Consideration paid: Cash paid $ 6,656 Total consideration $ 6,656 Assets acquired: Cash and cash equivalents $ 149,067 $ — $ 149,067 Premises and equipment, net 1,835 2,355 4,190 Other assets 201 — 201 Core deposit intangibles — 1,772 1,772 Total assets acquired $ 151,103 $ 4,127 $ 155,230 Liabilities assumed: Deposits $ 149,047 $ — $ 149,047 Other liabilities 20 172 192 Total liabilities assumed $ 149,067 $ 172 $ 149,239 Net identifiable assets acquired over liabilities assumed $ 2,036 $ 3,955 $ 5,991 Goodwill $ 665

Note 3 - Earnings Per Share - B

Note 3 - Earnings Per Share - Basic and Diluted EPS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Equity Option [Member]
Anti-dilutive options not included in diluted earnings per share calculation (in shares)		74	121	111	121
Restricted Stock [Member]
Anti-dilutive options not included in diluted earnings per share calculation (in shares)				41	30
Net income		$ 2,366	$ 2,525	$ 2,962	$ 6,716	$ 8,586
Less: Preferred stock dividends			50		150
Net income available to common shareholders		$ 2,366	$ 2,475	$ 2,962	$ 6,566
Weighted average shares - basic (in shares)		13,369	13,340	13,366	13,327
Potentially dilutive common shares (in shares)	[1]	70	37	46	31
Weighted average number of common shares outstanding - diluted (in shares)		13,439	13,377	13,412	13,358
Earnings per share - basic (in dollars per share)		$ 0.18	$ 0.18	$ 0.22	$ 0.49
Earnings per share - diluted (in dollars per share)		$ 0.18	$ 0.18	$ 0.22	$ 0.49
[1]	Represents the effects of the assumed exercise of stock options and vesting of non-participating restricted shares.

Note 4 - Securities (Details Te

Note 4 - Securities (Details Textual)	Jul. 15, 2016	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Subordinated Debt [Member]
Debt Instrument, Face Amount			$ 3,200,000
Debt Instrument Redemption Percentage	100.00%
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities					$ 0		$ 0
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions		40			40		59
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net			$ 546,000		$ 546,000

Note 4 - Securities - Securitie

Note 4 - Securities - Securities Reconcilliation (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities, amortized costs	$ 57,937	$ 59,332
Available-for-sale securities, gross unrealized gains	2,059	1,811
Available-for-sale securities, gross unrealized losses	(44)	(39)
Securities available-for-sale, at fair value	59,952	61,104
Securities held-to-maturity, at amortized cost	31,771	35,899
Held-to-maturity securities, gross unrealized gains	1,628	966
Held-to-maturity securities, gross unrealized losses	(11)	(220)
Securities held-to-maturity	33,388	36,645
US Government Agencies Debt Securities [Member]
Available-for-sale securities, amortized costs		3,886
Available-for-sale securities, gross unrealized gains		57
Available-for-sale securities, gross unrealized losses
Securities available-for-sale, at fair value		3,943
Residential Mortgage Backed Securities and Collateralized Mortgage Obligations [Member]
Available-for-sale securities, amortized costs	53,907	32,215
Available-for-sale securities, gross unrealized gains	369	192
Available-for-sale securities, gross unrealized losses	(230)	(270)
Securities available-for-sale, at fair value	54,046	32,137
Corporate Debt Securities [Member]
Available-for-sale securities, amortized costs	16,190	33,775
Available-for-sale securities, gross unrealized gains	238	194
Available-for-sale securities, gross unrealized losses	(82)	(191)
Securities available-for-sale, at fair value	16,346	33,778
Commercial Mortgage Backed Securities [Member]
Available-for-sale securities, amortized costs	16,291	12,893
Available-for-sale securities, gross unrealized gains	24	10
Available-for-sale securities, gross unrealized losses	(61)	(134)
Securities available-for-sale, at fair value	16,254	12,769
Asset-backed Securities [Member]
Available-for-sale securities, amortized costs	9,826	15,331
Available-for-sale securities, gross unrealized gains	87	82
Available-for-sale securities, gross unrealized losses	(71)	(114)
Securities available-for-sale, at fair value	9,842	15,299
Available-for-sale securities, amortized costs	154,151	157,432
Available-for-sale securities, gross unrealized gains	2,777	2,346
Available-for-sale securities, gross unrealized losses	(488)	(748)
Securities available-for-sale, at fair value	156,440	159,030
Securities held-to-maturity, at amortized cost	31,771	$ 35,899
Securities held-to-maturity	$ 33,388

Note 4 - Securities - Expected

Note 4 - Securities - Expected Maturities of Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Available-for-sale securities, amortized cost, one year or less	$ 4,946
Available-for-sale securities, fair value, one year or less	4,991
Held-to-maturity securities, amortized cost, One year or less
Held-to-maturity securities, fair value, one year or less
Available-for-sale securities, amortized cost, one year through five years	62,910
Available-for-sale securities, fair value, one year through five years	63,417
Held-to-maturity securities, amortized cost, one year through five years	4,575
Held-to-maturity securities, fair value, one year through five years	4,830
Available-for-sale securities, amortized cost, five years through ten years	33,575
Available-for-sale securities, fair value, five years through ten years	34,693
Held-to-maturity securities, amortized cost, five years through ten years	13,435
Held-to-maturity securities, fair value, five years through ten years	14,087
Available-for-sale securities, amortized cost, after ten years	52,720
Available-for-sale securities, fair value, after ten years	53,339
Held-to-maturity securities, amortized cost, after ten years	13,761
Held-to-maturity securities, fair value, after ten years	14,471
Available-for-sale securities, amortized cost, total	154,151
Available-for-sale securities, fair value, total	156,440	$ 159,030
Held-to-maturity securities, amortized cost, total	31,771
Held-to-maturity securities, fair value, total	$ 33,388

Note 4 - Securities - Fair Mark

Note 4 - Securities - Fair Market Value of Securities Segregated by Purpose (Details) $ in Thousands	Sep. 30, 2016USD ($)
Securities Pledged as Collateral [Member] | Public Funds Collateral [Member]
Pledged Securities	$ 17,687
Securities Pledged as Collateral [Member] | Federal Home Loan Bank Borrowings [Member]
Pledged Securities
Securities Pledged as Collateral [Member]
Pledged Securities	17,687
Securities Available to Be Pledged [Member] | Public Funds Collateral [Member]
Pledged Securities	7,921
Securities Available to Be Pledged [Member] | Federal Home Loan Bank Borrowings [Member]
Pledged Securities	18,616
Securities Available to Be Pledged [Member]
Pledged Securities	26,537
Public Funds Collateral [Member]
Pledged Securities	25,608
Federal Home Loan Bank Borrowings [Member]
Pledged Securities	18,616
Pledged Securities	$ 44,224

Note 4 - Securities - Sales of

Note 4 - Securities - Sales of Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
US States and Political Subdivisions Debt Securities [Member]
Gross realized gains on sales of securities	$ 25	$ 16	$ 136	$ 86
Gross realized losses on sales of securities	(3)	(4)	(3)	(4)
Residential Mortgage Backed Securities and Collateralized Mortgage Obligations [Member]
Gross realized gains on sales of securities	12	49	14	111
Gross realized losses on sales of securities		(2)	(64)	(12)
Corporate Debt Securities [Member]
Gross realized gains on sales of securities	29	52	105	134
Gross realized losses on sales of securities	(2)		(27)
Commercial Mortgage Backed Securities [Member]
Gross realized gains on sales of securities		10	4	14
Gross realized losses on sales of securities	(1)		(1)
Asset-backed Securities [Member]
Gross realized gains on sales of securities	10	50	31	142
Gross realized losses on sales of securities		(30)	(3)	(53)
US Government Agencies Debt Securities [Member]
Gross realized losses on sales of securities		(4)		(5)
Proceeds from sales of securities	12,310	25,340	46,699	61,255
Gross realized gains on sales of securities	76	177	290	487
Gross realized losses on sales of securities	(6)	(40)	(98)	(74)
Gain on investment securities, net	$ 70	$ 137	$ 192	$ 413

Note 4 - Securities - Fair Valu

Note 4 - Securities - Fair Value and Associated Unrealized Losses on Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities, less than 12 months, fair value	$ 4,793	$ 7,682
Available-for-sale securities, less than 12 months, unrealized losses	(44)	(39)
Available-for-sale securities, fair value	4,793	7,682
Available-for-sale securities, unrealized losses	(44)	(39)
Held-to-maturity securities, less than 12 months, fair value	1,433	1,513
Held-to-maturity securities, less than 12 months, unrealized losses	(4)	(63)
Held-to-maturity securities, 12 months or more, fair value	1,023	4,831
Held-to-maturity securities, 12 months or more, unrealized losses	(7)	(157)
Held-to-maturity securities, fair value	2,456	6,344
Held-to-maturity securities, unrealized losses	(11)	(220)
Residential Mortgage Backed Securities and Collateralized Mortgage Obligations [Member]
Available-for-sale securities, less than 12 months, fair value	18,276	16,279
Available-for-sale securities, less than 12 months, unrealized losses	(109)	(210)
Available-for-sale securities, fair value	23,559	21,210
Available-for-sale securities, unrealized losses	(230)	(270)
Available-for-sale securities, 12 months or more, fair value	5,283	4,931
Available-for-sale securities, 12 months or more, unrealized losses	(121)	(60)
Corporate Debt Securities [Member]
Available-for-sale securities, less than 12 months, fair value	5,014	18,707
Available-for-sale securities, less than 12 months, unrealized losses	(55)	(191)
Available-for-sale securities, fair value	7,662	18,707
Available-for-sale securities, unrealized losses	(82)	(191)
Available-for-sale securities, 12 months or more, fair value	2,648
Available-for-sale securities, 12 months or more, unrealized losses	(27)
Commercial Mortgage Backed Securities [Member]
Available-for-sale securities, less than 12 months, fair value	8,155	7,557
Available-for-sale securities, less than 12 months, unrealized losses	(43)	(62)
Available-for-sale securities, fair value	11,099	9,073
Available-for-sale securities, unrealized losses	(61)	(134)
Available-for-sale securities, 12 months or more, fair value	2,944	1,516
Available-for-sale securities, 12 months or more, unrealized losses	(18)	(72)
Asset-backed Securities [Member]
Available-for-sale securities, less than 12 months, fair value	2,222	4,734
Available-for-sale securities, less than 12 months, unrealized losses	(5)	(13)
Available-for-sale securities, fair value	3,567	8,164
Available-for-sale securities, unrealized losses	(71)	(114)
Available-for-sale securities, 12 months or more, fair value	1,345	3,430
Available-for-sale securities, 12 months or more, unrealized losses	(66)	(101)
Available-for-sale securities, less than 12 months, fair value	38,460	54,959
Available-for-sale securities, less than 12 months, unrealized losses	(256)	(515)
Available-for-sale securities, fair value	50,680	64,836
Available-for-sale securities, unrealized losses	(488)	(748)
Available-for-sale securities, 12 months or more, fair value	12,220	9,877
Available-for-sale securities, 12 months or more, unrealized losses	$ (232)	$ (233)

Note 5 - Loans (Details Textual

Note 5 - Loans (Details Textual)	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Performing Financial Instruments [Member]
Impaired Financing Receivable, Recorded Investment	$ 7,400,000	$ 7,400,000		$ 7,400,000		$ 6,900,000
Troubled Debt Restructuring [Member]
Financing Receivable, Modifications, Number of Contracts	110
Reserve for Unfunded Commitments Included in Other Liabilities	$ 695,000	695,000		695,000		695,000
Loans and Leases Receivable, Impaired, Commitment to Lend	0	0		0		0
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	2,900,000	$ 2,900,000		$ 2,900,000		2,300,000
Financing Receivable, Modifications, Subsequent Default, Number of Contracts		0	0	0	0
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans		$ 93,000	$ 127,000	$ 249,000	$ 287,000
Impaired Financing Receivable, Recorded Investment	17,933,000	17,933,000		$ 17,933,000		21,390,000
Percentage of Collateral Coverage to Loan Balance to Consider Restructured Loan to Performing and Accrual Status				100.00%
Financing Receivable, Modifications, Recorded Investment	$ 11,200,000	$ 11,200,000		$ 11,200,000		$ 15,900,000
Financing Receivable, Modifications, Number of Contracts	119	2	3	4	10
Troubled Debt Restructurings Percentage of Gross Portfolio Loans	1.43%	1.43%		1.43%		2.22%
Doubtful Grade Remaining Outstanding Period, Minimum				180 days
Loans and Leases Receivable, Allowance	$ 11,849,000	$ 11,849,000		$ 11,849,000		$ 11,180,000
Percentage of Allowance for Loan and Lease Losses out of Net Loans	1.52%	1.52%		1.52%		1.56%
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset	$ 222,100,000	$ 222,100,000		$ 222,100,000		$ 230,600,000
Percentage of Loan Portfolio Secured by Real Estate	76.00%	76.00%		76.00%
Percentage of Unallocated Allowance Amount out of Allowance for Loan and Lease Losses				3.00%		5.00%
Maximum Loan to Value, Percentage				80.00%

Note 5 - Loans - Outstanding Lo

Note 5 - Loans - Outstanding Loan Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Commercial Portfolio Segment [Member]
Gross loans	$ 136,235	$ 132,805
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans	48,365	28,319
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	281,977	243,374
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	160,474	156,299
Commercial Real Estate Portfolio Segment [Member]
Gross loans	490,816	427,992
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	46,458	49,106
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	10,770	11,390
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	42,363	45,473
Residential Portfolio Segment [Member]
Gross loans	99,591	105,969
Consumer Portfolio Segment [Member]
Gross loans	52,377	49,873
Gross loans	779,019	716,639
Deferred fees and costs	1,155	870
Loans, net of deferred fees and costs	780,174	717,509
Allowance for loan and lease losses	(11,849)	(11,180)
Net loans	$ 768,325	$ 706,329

Note 5 - Loans - Age Analysis o

Note 5 - Loans - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Loans, past due	$ 299
Commercial Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Loans, past due		30
Commercial Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Loans, past due		634
Commercial Portfolio Segment [Member]
Loans, past due	299	664
Loans, current	135,936	132,141
Gross loans	136,235	132,805
Recorded investment greater than 90 days and accruing
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Construction Loans [Member]
Loans, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial Non-owner Occupied [Member]
Loans, past due		64
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial Owner Occupied Loan [Member]
Loans, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Construction Loans [Member]
Loans, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial Non-owner Occupied [Member]
Loans, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial Owner Occupied Loan [Member]
Loans, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Construction Loans [Member]
Loans, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Commercial Non-owner Occupied [Member]
Loans, past due	1,196	5,665
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Commercial Owner Occupied Loan [Member]
Loans, past due	113	1,071
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, past due
Loans, current	48,365	28,319
Gross loans	48,365	28,319
Recorded investment greater than 90 days and accruing
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Loans, past due	1,196	5,729
Loans, current	280,781	237,645
Gross loans	281,977	243,374
Recorded investment greater than 90 days and accruing
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Loans, past due	113	1,071
Loans, current	160,361	155,228
Gross loans	160,474	156,299
Recorded investment greater than 90 days and accruing
Commercial Real Estate Portfolio Segment [Member]
Gross loans	490,816	427,992
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Loans, past due	664	1,018
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Loans, past due	155
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Home Equity Loan [Member]
Loans, past due	181	137
Residential Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Loans, past due	159	118
Residential Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Loans, past due	405	404
Residential Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Home Equity Loan [Member]
Loans, past due	35	97
Residential Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Loans, past due	979	850
Residential Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Loans, past due	665	871
Residential Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Home Equity Loan [Member]
Loans, past due
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Loans, past due	1,802	1,986
Loans, current	44,656	47,120
Gross loans	46,458	49,106
Recorded investment greater than 90 days and accruing
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Loans, past due	1,225	1,275
Loans, current	9,545	10,115
Gross loans	10,770	11,390
Recorded investment greater than 90 days and accruing
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Loans, past due	216	234
Loans, current	42,147	45,239
Gross loans	42,363	45,473
Recorded investment greater than 90 days and accruing
Residential Portfolio Segment [Member]
Gross loans	99,591	105,969
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Loans, past due	291	150
Consumer Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Loans, past due	73	50
Consumer Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Loans, past due		88
Consumer Portfolio Segment [Member]
Loans, past due	364	288
Loans, current	52,013	49,585
Gross loans	52,377	49,873
Recorded investment greater than 90 days and accruing		88
Financing Receivables, 30 to 59 Days Past Due [Member]
Loans, past due	1,590	1,369
Financing Receivables, 60 to 89 Days Past Due [Member]
Loans, past due	672	699
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Loans, past due	2,953	9,179
Loans, past due	5,215	11,247
Loans, current	773,804	705,392
Gross loans	779,019	716,639
Recorded investment greater than 90 days and accruing		$ 88

Note 5 - Loans - Impaired Loans

Note 5 - Loans - Impaired Loans by Loan Class (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Commercial Portfolio Segment [Member]
Recorded investment with no related allowance recorded	$ 1,728	$ 1,282
Unpaid principal balance with no related allowance recorded	2,562	1,519
Recorded investment with related allowance recorded	707	761
Unpaid principal balance with related allowance recorded	707	820
Related allowance	74	122
Recorded investment	2,435	2,043
Unpaid principle balance	3,269	2,339
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Recorded investment with no related allowance recorded	1,196	5,488
Unpaid principal balance with no related allowance recorded	1,196	6,226
Recorded investment with related allowance recorded	811	824
Unpaid principal balance with related allowance recorded	811	824
Related allowance	24	35
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Recorded investment with no related allowance recorded	800	1,071
Unpaid principal balance with no related allowance recorded	847	1,794
Recorded investment with related allowance recorded	341	350
Unpaid principal balance with related allowance recorded	341	350
Related allowance	64	62
Commercial Real Estate Portfolio Segment [Member]
Related allowance	88	97
Recorded investment	3,148	7,733
Unpaid principle balance	3,195	9,194
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Recorded investment with no related allowance recorded	6,252	7,063
Unpaid principal balance with no related allowance recorded	7,881	8,662
Recorded investment with related allowance recorded	2,420	2,044
Unpaid principal balance with related allowance recorded	2,465	2,089
Related allowance	481	321
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Recorded investment with no related allowance recorded	1,798	1,775
Unpaid principal balance with no related allowance recorded	2,585	2,775
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Recorded investment with no related allowance recorded	1,085	142
Unpaid principal balance with no related allowance recorded	1,411	142
Recorded investment with related allowance recorded	543	558
Unpaid principal balance with related allowance recorded	543	558
Related allowance	271	279
Residential Portfolio Segment [Member]
Related allowance	752	600
Recorded investment	12,098	11,582
Unpaid principle balance	14,885	14,226
Consumer Portfolio Segment [Member]
Recorded investment with no related allowance recorded	222
Unpaid principal balance with no related allowance recorded	225
Recorded investment with related allowance recorded	30	32
Unpaid principal balance with related allowance recorded	30	32
Related allowance	11	13
Recorded investment	252	32
Unpaid principle balance	255	32
Recorded investment with no related allowance recorded	13,081	16,821
Unpaid principal balance with no related allowance recorded	16,707	21,118
Recorded investment with related allowance recorded	4,852	4,569
Unpaid principal balance with related allowance recorded	4,897	4,673
Related allowance	925	832
Recorded investment	17,933	21,390
Unpaid principle balance	$ 21,604	$ 25,791

Note 5 - Loans - Nonaccrual Loa

Note 5 - Loans - Nonaccrual Loans, Segregated by Loan Class (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Commercial Portfolio Segment [Member]
Nonaccrual loans	$ 1,710	$ 1,994
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Nonaccrual loans	1,196	5,488
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Nonaccrual loans	800	1,071
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Nonaccrual loans	3,392	3,649
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Nonaccrual loans	1,798	1,775
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Nonaccrual loans	942
Consumer Portfolio Segment [Member]
Nonaccrual loans	252	32
Nonaccrual loans	$ 10,090	$ 14,009

Note 5 - Loans - Average Record

Note 5 - Loans - Average Recorded Investment and Interest Income Recognized on Impaired Loans by Loan Class (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Commercial Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Interest income recognized	$ 6		$ 19
Commercial Portfolio Segment [Member]
Average recorded investment	2,601	$ 2,885	2,551	$ 3,919
Interest income recognized	10		14	22
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Average recorded investment	2,010	6,874	2,015	7,767
Interest income recognized	12	12	35	37
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Average recorded investment	1,147	2,281	1,333	2,286
Interest income recognized		15		52
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Average recorded investment	1,808	1,677	1,774	1,790
Interest income recognized
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Average recorded investment	1,661	742	1,558	763
Interest income recognized	7	6	20	20
Residential Portfolio Segment [Member] | Individual Tax Identification Number Loan [Member]
Average recorded investment	8,831	9,616	9,037	9,819
Interest income recognized	42	36	124	102
Consumer Portfolio Segment [Member]
Average recorded investment	257	33	133	34
Interest income recognized
Average recorded investment	18,315	24,108	18,401	26,378
Interest income recognized	$ 77	$ 69	$ 212	$ 233

Note 5 - Loans - Newly Restruct

Note 5 - Loans - Newly Restructured Loans and Types of Modifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Commercial Portfolio Segment [Member] | Extended Maturity [Member]
Financing receivable modifications	$ 139		$ 139
Commercial Portfolio Segment [Member] | Interest Rate Reduction and Extension of Maturity [Member]
Financing receivable modifications		$ 45	951	$ 45
Commercial Portfolio Segment [Member] | Principal Forgiveness [Member]
Financing receivable modifications
Commercial Portfolio Segment [Member] | Payment Deferral [Member]
Financing receivable modifications				734
Commercial Portfolio Segment [Member] | Contractual Interest Rate Reduction [Member]
Financing receivable modifications
Commercial Portfolio Segment [Member] | Rate Reduction and Payment Deferral [Member]
Financing receivable modifications
Commercial Portfolio Segment [Member]
Financing receivable modifications	139	45	1,090	779
Residential Portfolio Segment [Member] | Extended Maturity [Member]
Financing receivable modifications
Residential Portfolio Segment [Member] | Interest Rate Reduction and Extension of Maturity [Member]
Financing receivable modifications
Residential Portfolio Segment [Member] | Principal Forgiveness [Member]
Financing receivable modifications	82		82
Residential Portfolio Segment [Member] | Payment Deferral [Member]
Financing receivable modifications		103	118	206
Residential Portfolio Segment [Member] | Contractual Interest Rate Reduction [Member]
Financing receivable modifications				115
Residential Portfolio Segment [Member] | Rate Reduction and Payment Deferral [Member]
Financing receivable modifications				266
Residential Portfolio Segment [Member]
Financing receivable modifications	82	103	200	587
Extended Maturity [Member]
Financing receivable modifications	139		139
Interest Rate Reduction and Extension of Maturity [Member]
Financing receivable modifications		45	951	45
Principal Forgiveness [Member]
Financing receivable modifications	82		82
Payment Deferral [Member]
Financing receivable modifications		103	118	940
Contractual Interest Rate Reduction [Member]
Financing receivable modifications				115
Rate Reduction and Payment Deferral [Member]
Financing receivable modifications				266
Financing receivable modifications	$ 221	$ 148	$ 1,290	$ 1,366

Note 5 - Loans - Troubled Debt

Note 5 - Loans - Troubled Debt Restructurings (Details) $ in Thousands	Sep. 30, 2016	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Commercial Portfolio Segment [Member]
Number of contracts		1	1	2	2
Pre-modification outstanding recorded investment		$ 135	$ 49	$ 1,262	$ 872
Post-modification outstanding recorded investment		$ 147	$ 49	$ 1,273	$ 872
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Number of contracts		1	2	2	8
Pre-modification outstanding recorded investment		$ 97	$ 225	$ 267	$ 747
Post-modification outstanding recorded investment		$ 82	$ 193	$ 252	$ 678
Number of contracts	119	2	3	4	10
Pre-modification outstanding recorded investment		$ 232	$ 274	$ 1,529	$ 1,619
Post-modification outstanding recorded investment		$ 229	$ 242	$ 1,525	$ 1,550

Note 5 - Loans - Performing and

Note 5 - Loans - Performing and Nonperforming Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Performing Financial Instruments [Member] | Commercial Portfolio Segment [Member]
Gross loans	$ 134,525	$ 130,811
Performing Financial Instruments [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans	48,365	28,319
Performing Financial Instruments [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	280,781	237,886
Performing Financial Instruments [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	159,674	155,228
Performing Financial Instruments [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	43,066	45,457
Performing Financial Instruments [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	8,972	9,615
Performing Financial Instruments [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	41,421	45,473
Performing Financial Instruments [Member] | Consumer Portfolio Segment [Member]
Gross loans	52,125	49,753
Performing Financial Instruments [Member]
Gross loans	768,929	702,542
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member]
Gross loans	1,710	1,994
Nonperforming Financial Instruments [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans
Nonperforming Financial Instruments [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	1,196	5,488
Nonperforming Financial Instruments [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	800	1,071
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	3,392	3,649
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	1,798	1,775
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	942
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member]
Gross loans	252	120
Nonperforming Financial Instruments [Member]
Gross loans	10,090	14,097
Commercial Portfolio Segment [Member]
Gross loans	136,235	132,805
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans	48,365	28,319
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	281,977	243,374
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	160,474	156,299
Commercial Real Estate Portfolio Segment [Member]
Gross loans	490,816	427,992
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	46,458	49,106
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	10,770	11,390
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	42,363	45,473
Residential Portfolio Segment [Member]
Gross loans	99,591	105,969
Consumer Portfolio Segment [Member]
Gross loans	52,377	49,873
Gross loans	$ 779,019	$ 716,639

Note 5 - Loans - Internal Risk

Note 5 - Loans - Internal Risk Rating by Loan Class (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Pass [Member] | Commercial Portfolio Segment [Member]
Gross loans	$ 113,413	$ 108,696
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans	47,834	28,291
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	276,775	234,177
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	152,098	149,327
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	39,149	41,480
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	8,459	9,041
Pass [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	39,170	41,149
Pass [Member] | Consumer Portfolio Segment [Member]
Gross loans	52,079	49,551
Pass [Member]
Gross loans	728,977	661,712
Watch [Member] | Commercial Portfolio Segment [Member]
Gross loans	10,871	10,240
Watch [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans	531	28
Watch [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	880	917
Watch [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	6,555	3,864
Watch [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans
Watch [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	514
Watch [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	1,578	1,760
Watch [Member] | Consumer Portfolio Segment [Member]
Gross loans	3
Watch [Member]
Gross loans	20,932	16,809
Special Mention [Member] | Commercial Portfolio Segment [Member]
Gross loans	7,850	9,587
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	1,336	1,588
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	499	1,687
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans		575
Special Mention [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	43	1,682
Special Mention [Member] | Consumer Portfolio Segment [Member]
Gross loans		256
Special Mention [Member]
Gross loans	9,728	15,375
Substandard [Member] | Commercial Portfolio Segment [Member]
Gross loans	4,101	4,282
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	2,986	6,692
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	1,322	1,421
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	7,309	7,626
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	1,797	1,774
Substandard [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	1,572	882
Substandard [Member] | Consumer Portfolio Segment [Member]
Gross loans	295	66
Substandard [Member]
Gross loans	19,382	22,743
Doubtful [Member] | Commercial Portfolio Segment [Member]
Gross loans
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans
Doubtful [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans
Doubtful [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans
Doubtful [Member] | Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans
Doubtful [Member] | Consumer Portfolio Segment [Member]
Gross loans
Doubtful [Member]
Gross loans
Commercial Portfolio Segment [Member]
Gross loans	136,235	132,805
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Gross loans	48,365	28,319
Commercial Real Estate Portfolio Segment [Member] | Commercial Non-owner Occupied [Member]
Gross loans	281,977	243,374
Commercial Real Estate Portfolio Segment [Member] | Commercial Owner Occupied Loan [Member]
Gross loans	160,474	156,299
Commercial Real Estate Portfolio Segment [Member]
Gross loans	490,816	427,992
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Individual Tax Identification Number Loan [Member]
Gross loans	46,458	49,106
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Mortgage Receivable [Member]
Gross loans	10,770	11,390
Residential Portfolio Segment [Member] | Home Equity Loan [Member]
Gross loans	42,363	45,473
Residential Portfolio Segment [Member]
Gross loans	99,591	105,969
Consumer Portfolio Segment [Member]
Gross loans	52,377	49,873
Gross loans	$ 779,019	$ 716,639

Note 5 - Loans - Allowance for

Note 5 - Loans - Allowance for Credit Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Dec. 31, 2015
Commercial Portfolio Segment [Member]
Balance	$ 2,591	$ 3,389	$ 2,493	$ 3,503
Charge offs			(1,106)	(406)
Recoveries	305	121	383	869
Provision	(491)	(91)	635	(547)
Balance	2,405	3,419	2,405	3,419
Individually evaluated for impairment					$ 74	$ 122
Collectively evaluated for impairment					2,331	2,371
Total	2,591	3,389	2,405	3,419	2,405	2,493
Individually evaluated for impairment					2,435	2,043
Collectively evaluated for impairment					133,800	130,762
Total gross loans					136,235	132,805
Commercial Real Estate Portfolio Segment [Member]
Balance	6,029	5,447	5,784	4,875
Charge offs		(289)	(37)	(428)
Recoveries		1	2,481	669
Provision	512	64	(1,687)	107
Balance	6,541	5,223	6,541	5,223
Individually evaluated for impairment					88	97
Collectively evaluated for impairment					6,453	5,687
Total	6,029	5,447	6,541	5,223	6,541	5,784
Individually evaluated for impairment					3,148	7,733
Collectively evaluated for impairment					487,668	420,259
Total gross loans					490,816	427,992
Residential Portfolio Segment [Member]
Balance	1,871	1,480	1,577	1,671
Charge offs	(130)	(309)	(680)	(450)
Recoveries	18	139	104	202
Provision	45	(45)	803	(158)
Balance	1,804	1,265	1,804	1,265
Individually evaluated for impairment					752	600
Collectively evaluated for impairment					1,052	977
Total	1,871	1,480	1,804	1,265	1,804	1,577
Individually evaluated for impairment					12,098	11,582
Collectively evaluated for impairment					87,493	94,387
Total gross loans					99,591	105,969
Consumer Portfolio Segment [Member]
Balance	763	583	770	449
Charge offs	(227)	(181)	(575)	(385)
Recoveries	19	7	99
Provision	171	194	432	539
Balance	726	603	726	603
Individually evaluated for impairment					11	13
Collectively evaluated for impairment					715	757
Total	763	583	726	603	726	770
Individually evaluated for impairment					252	32
Collectively evaluated for impairment					52,125	49,841
Total gross loans					52,377	49,873
Unallocated Financing Receivables [Member]
Balance	610	503	556	322
Charge offs
Recoveries
Provision	(237)	(122)	(183)	59
Balance	373	381	373	381
Individually evaluated for impairment
Collectively evaluated for impairment					373	556
Total	610	503	373	381	373	556
Individually evaluated for impairment
Collectively evaluated for impairment
Total gross loans
Balance	11,864	11,402	11,180	10,820
Charge offs	(357)	(779)	(2,398)	(1,669)
Recoveries	342	268	3,067	1,740
Provision
Balance	11,849	10,891	11,849	10,891
Individually evaluated for impairment					925	832
Collectively evaluated for impairment					10,924	10,348
Total	$ 11,864	$ 11,402	$ 11,849	$ 10,891	11,849	11,180
Individually evaluated for impairment					17,933	21,390
Collectively evaluated for impairment					761,086	695,249
Total gross loans					$ 779,019	$ 716,639

Note 6 - Other Real Estate Ow55

Note 6 - Other Real Estate Owned (Details Textual) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Residential One to Four Family [Member]
Real Estate Acquired Through Foreclosure	$ 110
Number of Real Estate Properties	2
Nonfarm Nonresidential [Member]
Real Estate Acquired Through Foreclosure	$ 558
Number of Real Estate Properties	2
Undeveloped Commercial Property [Member]
Real Estate Acquired Through Foreclosure	$ 126
Number of Real Estate Properties	1
Real Estate Acquired Through Foreclosure	$ 793		$ 1,400
Number of Loans Transferred to OREO	2
Real Estate Owned, Transfer to Real Estate Owned	$ 110	$ 3,721
Number of Real Estate Properties Sold	8
Sales of Real Estate	$ 664
Gains (Losses) on Sales of Other Real Estate	$ (119)	(4)
Number of Writedown Real Estate Properties	3
Impairment of Real Estate	$ 76
Mortgage Loans in Process of Foreclosure, Amount	$ 1,200

Note 7 - Intangibles (Details T

Note 7 - Intangibles (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2016	Sep. 30, 2016	Mar. 11, 2016
Core Deposits [Member] | Bank of America Branches [Member]
Finite-lived Intangible Assets Acquired	$ 1,800,000
Core Deposits [Member]
Acquired Finite-lived Intangible Asset, Residual Value		$ 0
Finite-Lived Intangible Asset, Useful Life		8 years
Finite-Lived Intangible Asset, Amortization Period		15 years
Bank of America Branches [Member]
Goodwill	$ 665,000		$ 665,000
Goodwill, Amortization period		15 years

Note 7 - Intangibles - Core Dep

Note 7 - Intangibles - Core Deposit Intangible (Details) $ in Thousands	Sep. 30, 2016USD ($)
Core Deposits [Member]
Gross carrying amount	$ 1,772
Accumulated amortization	(130)
Core deposit intangibles, net	1,642
Core deposit intangibles, net	$ 1,642

Note 7 - Intangibles - Estimate

Note 7 - Intangibles - Estimated Amortization of Intangible Assets (Details) $ in Thousands	Sep. 30, 2016USD ($)
2,016	$ 56
2,017	221
2,018	221
2,019	221
2,020	221
2,021	221
2022 and thereafter	481
Core deposit intangibles, net	$ 1,642

Note 8 - Qualified Affordable59

Note 8 - Qualified Affordable Housing Partnership Investments (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016		Sep. 30, 2015	Dec. 31, 2015
Minimum [Member]
Qualified Affordable Housing Project Investments Return Rate			4.00%
Maximum [Member]
Qualified Affordable Housing Project Investments Return Rate			7.00%
Proportional Amortization Method Qualified Affordable Housing Project Investments	$ 4,275		$ 4,275			$ 4,815
Proportional Amortization Method Qualified Affordable Housing Project Investments Unfunded Liability Obligation	495		$ 495			1,182
Qualified Affordable Housing Project Investments Term			18 years
Proportional Amortization Method Qualified Affordable Housing Project Investments Amortization	$ 180	$ 181	$ 540	[1]	$ 542	$ 714	[1]
[1]	This amount reduces the tax credits and benefits.

Note 8 - Qualified Affordable60

Note 8 - Qualified Affordable Housing Partnership Investments - Original Investment in LIHTC Projects (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended			12 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016		Sep. 30, 2015	Dec. 31, 2015
Raymond James California Housing Opportunities Fund II [Member]
Original Investment		$ 2,000		$ 2,000			$ 2,000
Current Recorded Investment		1,418		1,418			1,553
Unfunded Liability Obligation		51		51			406
Tax Credits and Benefits	[1]			171			226
Amortization of Investments	[2]			136			184
Net Income Tax Benefit				35			42
WNC Institutional Tax Credit Fun 38 L.P. [Member]
Original Investment		1,000		1,000			1,000
Current Recorded Investment		719		719			797
Unfunded Liability Obligation		77		77			166
Tax Credits and Benefits	[1]			105			126
Amortization of Investments	[2]			78			93
Net Income Tax Benefit				27			33
Merritt Community Capital Corporation Fund XV, L.P. [Member]
Original Investment		2,500		2,500			2,500
Current Recorded Investment		1,648		1,648			1,820
Unfunded Liability Obligation		367		367			610
Tax Credits and Benefits	[1]			206			278
Amortization of Investments	[2]			171			230
Net Income Tax Benefit				35			48
California Affordable Housing Fund [Member]
Original Investment		2,454		2,454			2,454
Current Recorded Investment		490		490			645
Unfunded Liability Obligation
Tax Credits and Benefits	[1]			155			207
Amortization of Investments	[2]			155			207
Net Income Tax Benefit
Original Investment		7,954		7,954			7,954
Current Recorded Investment		4,275		4,275			4,815
Unfunded Liability Obligation		495		495			1,182
Tax Credits and Benefits	[1]			637			837
Amortization of Investments		$ 180	$ 181	540	[2]	$ 542	714	[2]
Net Income Tax Benefit				$ 97			$ 123
[1]	The amounts reflected in this column represent both the tax credits, and estimated tax benefits generated by operating losses for the year.
[2]	This amount reduces the tax credits and benefits.

Note 8 - Qualified Affordable61

Note 8 - Qualified Affordable Housing Partnership Investments - Generated Tax Credits and Benefits from Investments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Raymond James California Housing Opportunities Fund II [Member]
Generated tax credits	$ 45	$ 43	$ 134	$ 130
Tax benefits from taxable losses	12	13	37	39
WNC Institutional Tax Credit Fun 38 L.P. [Member]
Generated tax credits	28	25	84	74
Tax benefits from taxable losses	7	7	21	21
Merritt Community Capital Corporation Fund XV, L.P. [Member]
Generated tax credits	55	54	164	163
Tax benefits from taxable losses	14	15	42	45
California Affordable Housing Fund [Member]
Generated tax credits	40	40	119	119
Tax benefits from taxable losses	12	12	36	37
Generated tax credits	168	162	501	486
Tax benefits from taxable losses	$ 45	$ 47	$ 136	$ 142

Note 8 - Qualified Affordable62

Note 8 - Qualified Affordable Housing Partnership Investments - Anticipated Net Income Tax Benefit (Details) $ in Thousands	Sep. 30, 2016USD ($)
Raymond James California Housing Opportunities Fund II [Member]
2,016	$ 11
2,017	46
2,018	45
2,019	45
2020 and thereafter	218
Total	365
WNC Institutional Tax Credit Fun 38 L.P. [Member]
2,016	9
2,017	35
2,018	34
2,019	30
2020 and thereafter	128
Total	236
Merritt Community Capital Corporation Fund XV, L.P. [Member]
2,016	12
2,017	45
2,018	44
2,019	44
2020 and thereafter	194
Total	339
California Affordable Housing Fund [Member]
2,016
2,017	1
2,018
2,019
2020 and thereafter	1
Total	2
2,016	32
2,017	127
2,018	123
2,019	119
2020 and thereafter	541
Total	$ 942

Note 9 - Federal Funds Purcha63

Note 9 - Federal Funds Purchased and Lines of Credit (Details Textual)	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Federal Home Loan Bank FHLB [Member]
Long-term Line of Credit	$ 0	$ 75,000,000
Federal Home Loan Bank of San Francisco Affordable Housing Grant Sponsorships [Member]
Line of Credit Facility, Maximum Borrowing Capacity	312.90
Federal Reserve [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 26.70
Minimum [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	0.64%
Maximum [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	1.34%
Federal Funds Purchased	$ 0	$ 0
Line of Credit Facility Number of Lenders	3
Collateralized Agreements	$ 40,000,000

Note 10 - Term Debt (Details Te

Note 10 - Term Debt (Details Textual) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2016	Dec. 31, 2015
Federal Home Loan Bank of San Francisco [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	$ 120,000	$ 80,000	$ 120,000
Federal Home Loan Bank, Advances, Activity for Year, Average Balance of Agreements Outstanding		24,000	$ 87,600
Federal Home Loan Bank Stock		4,500
Pledged Financial Instruments, Not Separately Reported, Securities for Federal Home Loan Bank		$ 18,600
Senior Notes [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate			4.00%
Senior Notes [Member]
Debt Instrument, Periodic Payment			$ 83
Debt Issuance Costs, Gross	$ 15		15
Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member] | Fixed to Floating Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	5.26%
Subordinated Debt [Member] | Fixed to Floating Interest Rate [Member]
Debt Issuance Costs, Gross	$ 210		$ 210
Debt Instrument, Interest Rate, Stated Percentage	6.88%		6.88%
Debt Fixed Interest Term	5 years
Capital Lease Obligations [Member] | Bank of America Branches [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Debt Instrument, Term		4 years
Bank of America Branches [Member]
Capital Lease Obligations		$ 172
Debt, Weighted Average Interest Rate	0.33%		0.33%
Mortgage Loans on Real Estate, Commercial and Consumer, Net		$ 365,600
Proceeds from Issuance of Senior Long-term Debt			$ 10,000
Proceeds from Issuance of Subordinated Long-term Debt	$ 10,000

Note 10 - Term Debt - Term Debt

Note 10 - Term Debt - Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Federal Home Loan Bank Advances [Member]
Long-term debt, gross		$ 75,000
Senior Notes [Member]
Long-term debt, gross	9,167	9,917
Unamortized discount and debt issuance costs	(12)	(15)
Subordinated Debt [Member]
Long-term debt, gross	10,000	10,000
Unamortized discount and debt issuance costs	(181)	(208)
Capital Lease Obligations [Member]
Long-term debt, gross	150
Net term debt	$ 19,124	$ 94,694

Note 10 - Term Debt - Future Co

Note 10 - Term Debt - Future Contractual Maturities of Term Debt (Details) $ in Thousands	Sep. 30, 2016USD ($)
Senior Notes [Member]
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year	$ 167
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two	1,000
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three	1,000
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four	1,000
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five	6,000
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
Long-term debt, gross	9,167
Subordinated Debt [Member]
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five	10,000
Long-term debt, gross	10,000
Capital Lease Obligations [Member]
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year	10
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two	41
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three	44
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four	46
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five	9
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five
Long-term debt, gross	150
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year	177
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two	1,041
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three	1,044
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four	1,046
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five	6,009
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five	10,000
Long-term debt, gross	$ 19,317

Note 11 - Commitments and Con67

Note 11 - Commitments and Contingencies (Details Textual)	9 Months Ended
	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Corning, California [Member]
Capital Leased Assets, Number of Units	1
Standby Letters of Credit [Member]
Expiry of Standby Letters of Credit Within One Year	$ 1,900,000
Expiry of Standby Letter of Credit Thereafter	99,000
Other Liabilities [Member]
Reserve for Unfunded Commitments Included in Other Liabilities	695,000	$ 695,000
Additional Provisions to Reserve for Unfunded Commitments	$ 0
Number of Operating Leases Sites	8
Reserve for Unfunded Commitments Included in Other Liabilities	$ 695,000	$ 695,000
Real Estate Related Loans Representing Lease Portfolio	76.00%	74.00%

Note 11 - Commitments and Con68

Note 11 - Commitments and Contingencies - Rent Expense and Rent Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Rent income	$ 23	$ 7	$ 43	$ 13
Rent expense	211	142	506	426
Net rent expense	$ 188	$ 135	$ 463	$ 413

Note 11 - Commitments and Con69

Note 11 - Commitments and Contingencies - Future Minimum Lease Payments under Non-cancelable Operating Leases (Details) $ in Thousands	Sep. 30, 2016USD ($)
2,016	$ 177
2,017	645
2,018	530
2,019	502
2,020	515
Thereafter	1,487
Total	$ 3,856

Note 11 - Commitments and Con70

Note 11 - Commitments and Contingencies - Summary of the Bank's Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Commitments to Extend Credit [Member]
Commitments	$ 216,817	$ 224,757
Standby Letters of Credit [Member]
Commitments	1,967	2,477
Federal Home Loan Bank of San Francisco Affordable Housing Grant Sponsorships [Member]
Commitments	3,344	3,356
Commitments	$ 222,128	$ 230,590

Note 12 - Accumulated Other C71

Note 12 - Accumulated Other Comprehensive Income - Components of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated other comprehensive income (loss)	$ 1,489			$ 1,178			$ 1,489	$ 1,142	$ 1,810
Other comprehensive income (loss), net of tax	(222)	$ 519	$ 50	43	$ (967)	$ 292
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Accumulated other comprehensive income (loss)				(1,846)				(1,396)	(1,897)
Other comprehensive income (loss), net of tax			1,396	(28)	100	(21)
Accumulated other comprehensive income (loss)	1,489			(668)			1,489	(254)	$ (87)
Other comprehensive income (loss), net of tax	$ (222)	$ 519	$ 1,446	$ 15	$ (867)	$ 271	$ 1,743	$ (167)

Note 13 - Derivatives (Details

Note 13 - Derivatives (Details Textual)	Mar. 14, 2016USD ($)	Sep. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Interest Rate Swap [Member]
Derivative, Number of Instruments Held							1
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		$ 0			$ 0		$ 0
Forward Starting Interest Rate Swap One [Member]
Derivative, Number of Instruments Held							1
Federal Home Loan Bank of San Francisco [Member] | Designated as Hedging Instrument [Member]
Repayments of Federal Home Loan Bank Borrowings			$ 75,000,000
Federal Home Loan Bank of San Francisco [Member]
Repayments of Federal Home Loan Bank Borrowings	$ 75,000,000
Gain (Loss) on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net			$ 2,300,000		$ (2,325,000)
Obligation to Return Securities Received as Collateral							$ 2,400,000
Number of Mortgage Backed Securities Pledged							3
Pledge on One Mortgage Backed Securities							$ 3,800,000
Fair Value, Estimate Not Practicable, Mortgage-backed Securities Held-to-maturity							$ 4,000,000

Note 13 - Derivatives - Notiona

Note 13 - Derivatives - Notional Amount, Effective Dates and Maturity Dates of the IR Contracts (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Forward Starting Interest Rate Swap One [Member]
Fixed rate	2.64%
Variable rate	0.33%	[1]
Notional amount	$ 75
Effective date	Aug. 3, 2015
Maturity date	Aug. 1, 2016
Forward Starting Interest Rate Swap Two [Member]
Fixed rate	3.22%
Notional amount	$ 75
Effective date	Aug. 1, 2016
Maturity date	Aug. 1, 2017
[1]	Rate floats to three month LIBOR payable quarterly on February 1, May 1, August 1, and November 1.

Note 13 - Derivatives - Fair Va

Note 13 - Derivatives - Fair Value and Balance Sheet Location of Derivatives (Details) - Other Liabilities [Member] - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Interest Rate Swap [Member]
Liability Derivatives		$ 869
Forward Starting Interest Rate Swaps [Member]
Liability Derivatives		1,500
Liability Derivatives		$ 2,369

Note 13 - Derivatives - Gains (

Note 13 - Derivatives - Gains (Losses) on Derivatives and Location on Income Statement (Details) - Reclassification out of Accumulated Other Comprehensive Income [Member] - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Interest Rate Swap [Member] | Interest on FHLB [Member]
Derivative gains (losses)	[1]		$ 410	$ 396	$ 997
Forward Starting Interest Rate Swaps [Member] | Other Noninterest Income [Member]
Derivative gains (losses)	[2]			2,325
Forward Starting Interest Rate Swaps [Member]
Derivative gains (losses)			$ 410	$ 2,721	$ 997
[1]	Losses represent tax effected amounts reclassified from accumulated other comprehensive income pertaining to net settlements recorded during the period on active interest rate swaps.
[2]	Losses represent tax effected amounts reclassified from accumulated other comprehensive income pertaining to the terminated active and forward starting interest rate swaps.

Note 13 - Derivatives - Reclass

Note 13 - Derivatives - Reclassification out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Interest rate swaps		$ 241	$ 1,601	$ 591
Interest rate swaps			$ 2,721	$ 1,005

Note 13 - Derivatives - Offset

Note 13 - Derivatives - Offset Derivatives (Details) - Interest Rate Swap [Member] - Cash Flow Hedging [Member] - Designated as Hedging Instrument [Member] $ in Thousands	Dec. 31, 2015USD ($)
Gross Amounts of Recognized Assets / (Liabilities), interest rate swaps	$ (2,369)
Net Amounts of Assets / (Liabilities) Included In The Consolidated Balance Sheets, interest rate swaps	(2,369)
Collateral Posted, interest rate swaps	4,008
Net Amount, interest rate swaps	$ 1,639

Note 14 - Fair Values (Details

Note 14 - Fair Values (Details Textual)	9 Months Ended
	Sep. 30, 2016USD ($)
Collateral Impaired Loans [Member]
Collateral Dependent Impaired Loans Carrying Amount	$ 2,800,000
Fair Value Written Down	1,700,000
Allowance for Loan and Lease Losses, Adjustments, Other	1,100,000
Other Real Estate Owned [Member]
Fair Value Written Down	207,000
Allowance for Loan and Lease Losses, Adjustments, Other	$ 71,000
Number of Real Estate Properties	2
OREO Carry Amount	$ 278,000
Minimum [Member]
Other Real Estate Owned Fair Value Adjustments Estimated Selling Costs Percentage	8.00%
Maximum [Member]
Other Real Estate Owned Fair Value Adjustments Estimated Selling Costs Percentage	15.00%
Future Cash Flows Discounted	3.44%
Carrying Value of Loans Fully Charged off	$ 0

Note 14 - Fair Values - Fair Va

Note 14 - Fair Values - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Reported Value Measurement [Member]
Cash and cash equivalents	$ 85,130	$ 51,192
Securities available-for-sale, at fair value	156,440	159,030
Securities held-to-maturity	31,771	35,899
Net loans	768,325	706,329
Federal Home Loan Bank of San Francisco stock	4,465	4,465
Deposits	975,493	803,735
Term debt	19,124	94,694
Junior subordinated debenture	10,310	10,310
Derivatives		2,369
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	85,130	51,192
Securities available-for-sale, at fair value
Securities held-to-maturity
Net loans
Federal Home Loan Bank of San Francisco stock	4,465	4,465
Deposits
Term debt
Junior subordinated debenture
Derivatives
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents
Securities available-for-sale, at fair value	156,440	159,030
Securities held-to-maturity	33,388	36,645
Net loans
Federal Home Loan Bank of San Francisco stock
Deposits	976,983	804,490
Term debt	19,124	94,694
Junior subordinated debenture	8,751	5,402
Derivatives		2,369
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents
Securities available-for-sale, at fair value
Securities held-to-maturity
Net loans	775,640	711,528
Federal Home Loan Bank of San Francisco stock
Deposits
Term debt
Junior subordinated debenture
Derivatives
Securities available-for-sale, at fair value	156,440	$ 159,030
Securities held-to-maturity	$ 33,388

Note 14 - Fair Values - Assets

Note 14 - Fair Values - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value			3,943
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
US Government Agencies Debt Securities [Member]
Assets measured at fair value			3,943
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value		59,952	61,104
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
US States and Political Subdivisions Debt Securities [Member]
Assets measured at fair value		59,952	61,104
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value		54,046	32,137
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
Residential Mortgage Backed Securities [Member]
Assets measured at fair value		54,046	32,137
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value		16,346	33,778
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
Corporate Debt Securities [Member]
Assets measured at fair value		16,346	33,778
Commercial Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
Commercial Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value		16,254	12,769
Commercial Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
Commercial Mortgage Backed Securities [Member]
Assets measured at fair value		16,254	12,769
Other Investment Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value	[1]
Other Investment Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value	[1]	9,842	15,299
Other Investment Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value	[1]
Other Investment Securities [Member]
Assets measured at fair value	[1]	9,842	15,299
Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Liabilities measured at fair value
Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
Liabilities measured at fair value
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Liabilities measured at fair value			2,369
Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value		156,440	159,030
Liabilities measured at fair value			2,369
Fair Value, Inputs, Level 3 [Member] | Interest Rate Swap [Member]
Liabilities measured at fair value
Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
Liabilities measured at fair value
Interest Rate Swap [Member]
Liabilities measured at fair value			2,369
Assets measured at fair value		$ 156,440	159,030
Liabilities measured at fair value			$ 2,369
[1]	Principally consists of residential mortgage backed securities issued by both by governmental and nongovernmental agencies, and SBA pool securities.

Note 14 - Fair Values - Fair 81

Note 14 - Fair Values - Fair Value of Assets Measured on a Non-recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Inputs, Level 1 [Member] | Collateral Dependent Impaired Loans [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value	$ 1,686	$ 707
Fair Value, Inputs, Level 1 [Member] | Other Real Estate Owned [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value	207	743
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value	1,893	1,450
Fair Value, Inputs, Level 1 [Member]
Assets measured at fair value
Fair Value, Inputs, Level 2 [Member] | Collateral Dependent Impaired Loans [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value
Fair Value, Inputs, Level 2 [Member] | Other Real Estate Owned [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value
Fair Value, Inputs, Level 2 [Member]
Assets measured at fair value	156,440	159,030
Fair Value, Inputs, Level 3 [Member] | Collateral Dependent Impaired Loans [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value
Fair Value, Inputs, Level 3 [Member] | Other Real Estate Owned [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value
Fair Value, Inputs, Level 3 [Member]
Assets measured at fair value
Collateral Dependent Impaired Loans [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value	1,686	707
Other Real Estate Owned [Member] | Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value	207	743
Fair Value, Measurements, Nonrecurring [Member]
Assets measured at fair value	1,893	1,450
Assets measured at fair value	$ 156,440	$ 159,030

Note 14 - Fair Values - Losses

Note 14 - Fair Values - Losses Resulting from Non-recurring Fair Value Adjustments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Collateral Dependent Impaired Loans [Member]
Losses resulting from nonrecurring fair value adjustments	$ 15	$ 199	$ 1,068	$ 744
Other Real Estate Owned [Member]
Losses resulting from nonrecurring fair value adjustments			71	108
Losses resulting from nonrecurring fair value adjustments	$ 15	$ 199	$ 1,139	$ 852

Note 15 - Purchase of Financi83

Note 15 - Purchase of Financial Assets (Details Textual) - USD ($) $ in Millions	May 12, 2014	Dec. 31, 2015	Sep. 30, 2016
Loan Purchase Agreement Financial Asset for Which Transfer Is Accounted as a Purchase Total Commitment to Purchase	$ 40	$ 50
Loan Purchase Agreement Financial Asset for Which Transfer Is Accounted as a Purchase Total Commitment to Purchase Increase in Period		$ 10
Loan Purchase Agreement Financial Asset for Which Transfer is Accounted as a Purchase Par Value Purchased			$ 90.9
Loan Purchase Agreement Financial Asset for Which Transfer Is Accounted as a Purchase Net Discount Premium			43.3
Payments for Loans			$ 47.6

Note 16 - Branch Acquisition (D

Note 16 - Branch Acquisition (Details Textual) $ in Thousands	Mar. 14, 2016USD ($)	Mar. 11, 2016USD ($)	Jun. 30, 2016USD ($)
Bank of America Branches [Member]
Number of Branches Acquired		5
Number of Offsite ATM Location Acquired		3
Payments to Acquire Businesses, Gross		$ 6,656
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets		155,230
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		$ 149,239
Brokered Time Deposits Redeemed	$ 17,500
Federal Home Loan Bank of San Francisco [Member]
Repayments of Federal Home Loan Bank Borrowings	$ 75,000
Goodwill, Purchase Accounting Adjustments			$ 52

Note 16 - Branch Acquisition -

Note 16 - Branch Acquisition - Assessment of Consideration Transferred, Assets Purchased, and Liabilities Assumed (Details) - Bank of America Branches [Member] - USD ($)	Mar. 11, 2016	Mar. 31, 2016
Portion at Other than Fair Value Measurement [Member]
Cash and cash equivalents	$ 149,067,000
Premises and equipment, net	1,835,000
Other assets	201,000
Core deposit intangibles
Total assets acquired	151,103,000
Deposits	149,047,000
Other liabilities	20,000
Total liabilities assumed	149,067,000
Net identifiable assets acquired over liabilities assumed	2,036,000
Goodwill
Changes Measurement [Member]
Cash and cash equivalents
Premises and equipment, net	2,355,000
Other assets
Core deposit intangibles	1,772,000
Total assets acquired	4,127,000
Deposits
Other liabilities	172,000
Total liabilities assumed	172,000
Net identifiable assets acquired over liabilities assumed	3,955,000
Goodwill
Cash paid	6,656,000
Total consideration	6,656,000
Cash and cash equivalents	149,067,000
Premises and equipment, net	4,190,000
Other assets	201,000
Core deposit intangibles	1,772,000
Total assets acquired	155,230,000
Deposits	149,047,000
Other liabilities	192,000
Total liabilities assumed	149,239,000
Net identifiable assets acquired over liabilities assumed	5,991,000
Goodwill	$ 665,000	$ 665,000