QNB (QNBC) 10-Q 13 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 31, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'QNB CORP	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	3,307,106
Amendment Flag	'false	'
Entity Central Index Key	'0000750558	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Assets	'	'
Cash and due from banks	$11,393,000	$12,717,000
Interest-bearing deposits in banks	54,024,000	3,569,000
Total cash and cash equivalents	65,417,000	16,286,000
Investment securities	'	'
Trading	4,122,000	0
Available-for-sale (amortized cost $362,906 and $393,840)	362,468,000	388,670,000
Held-to-maturity (fair value $158 and $162)	146,000	146,000
Restricted investment in bank stocks	1,721,000	1,764,000
Loans held-for-sale	130,000	'
Loans receivable	536,682,000	501,716,000
Allowance for loan losses	-8,366,000	-8,925,000
Net loans	528,316,000	492,791,000
Bank-owned life insurance	10,639,000	10,407,000
Premises and equipment, net	9,837,000	9,875,000
Accrued interest receivable	2,604,000	2,579,000
Other assets	9,485,000	10,365,000
Total assets	994,885,000	932,883,000
Deposits	'	'
Demand, non-interest bearing	82,983,000	75,987,000
Interest-bearing demand	283,798,000	236,910,000
Money market	59,719,000	54,861,000
Savings	207,445,000	207,229,000
Time	150,487,000	153,803,000
Time of $100 or more	95,864,000	85,742,000
Total deposits	880,296,000	814,532,000
Short-term borrowings	28,648,000	35,156,000
Long-term debt	'	5,000,000
Accrued interest payable	337,000	392,000
Other liabilities	2,276,000	2,178,000
Total liabilities	911,557,000	857,258,000
Shareholders' Equity	'	'
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,471,675 shares and 3,436,227 shares issued; 3,307,106 and 3,271,658 shares outstanding	2,170,000	2,148,000
Surplus	14,555,000	13,747,000
Retained earnings	69,368,000	65,618,000
Accumulated other comprehensive loss, net of tax	-289,000	-3,412,000
Treasury stock, at cost; 164,569 shares	-2,476,000	-2,476,000
Total shareholders' equity	83,328,000	75,625,000
Total liabilities and shareholders' equity	$994,885,000	$932,883,000

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Available-for-sale, amortized cost (in Dollars)	$362,906	$393,840
Held-to-maturity, fair value (in Dollars)	$158	$162
Common stock, par value (in Dollars per share)	$0.63	$0.63
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	3,471,675	3,436,227
Common stock, shares outstanding	3,307,106	3,271,658
Treasury stock, shares	164,569	164,569

Consolidated_Statements_of_Inc

Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Interest income	'	'	'	'
Interest and fees on loans	$5,787	$5,588	$16,964	$16,758
Interest and dividends on investment securities (AFS & HTM):	'	'	'	'
Taxable	1,324	1,407	3,983	4,152
Tax-exempt	541	663	1,712	2,034
Interest on trading securities	44	'	111	'
Interest on interest-bearing balances and other interest income	45	20	86	34
Total interest income	7,741	7,678	22,856	22,978
Interest on deposits	'	'	'	'
Interest-bearing demand	178	176	486	478
Money market	35	32	90	105
Savings	192	205	574	631
Time	416	440	1,226	1,455
Time of $100 or more	310	282	850	918
Interest on short-term borrowings	25	28	85	81
Interest on long-term debt	'	63	70	189
Total interest expense	1,156	1,226	3,381	3,857
Net interest income	6,585	6,452	19,475	19,121
Provision for loan losses	'	150	'	250
Net interest income after provision for loan losses	6,585	6,302	19,475	18,871
Non-interest income	'	'	'	'
Other-than temporary impairment losses on investment securities	'	'	'	-43
Net gain on sale of investment securities	180	303	1,087	862
Net gain on investment securities	180	303	1,087	819
Net gain on trading activites	40	'	155	'
Fees for services to customers	432	435	1,241	1,170
ATM and debit card	378	386	1,113	1,116
Retail brokerage and advisory income	138	165	453	382
Bank-owned life insurance	74	77	219	226
Merchant Income	73	94	229	276
Net gain on sale of loans	110	36	171	359
Other	92	57	286	192
Total non-interest income	1,517	1,553	4,954	4,540
Non-interest expense	'	'	'	'
Salaries and employee benefits	2,963	2,691	8,594	7,923
Net occupancy	421	382	1,291	1,233
Furniture and equipment	444	431	1,290	1,261
Marketing	201	272	641	762
Third party services	454	356	1,266	1,116
Telephone, postage and supplies	187	162	544	502
State taxes	152	172	456	517
FDIC insurance premiums	170	180	507	533
Other	486	477	1,415	1,307
Total non-interest expense	5,478	5,123	16,004	15,154
Income before income taxes	2,624	2,732	8,425	8,257
Provision for income taxes	580	604	1,913	1,827
Net income	$2,044	$2,128	$6,512	$6,430
Earnings per share - basic (in Dollars per share)	$0.62	$0.65	$1.98	$1.98
Earnings per share - diltued (in Dollars per share)	$0.62	$0.65	$1.98	$1.98
Cash dividends per share (in Dollars per share)	$0.28	$0.27	$0.84	$0.81

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net income	$2,624	$2,732	$8,425	$8,257
Net unrealized holding gains on securities:	'	'	'	'
Unrealized holding gains arising during the period	1,321	362	5,819	-8,929
Reclassification adjustment for gains included in net income	-180	-303	-1,087	-819
Other comprehensive income	1,141	59	4,732	-9,748
Total comprehensive income	$3,765	$2,791	$13,157	($1,491)

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Tax expense (benefit)	$580	$604	$1,913	$1,827
Net of tax amount	2,044	2,128	6,512	6,430
Unrealized holding gains (losses) arising during the period, tax expense	449	123	1,979	-3,036
Unrealized holding gains (losses) arising during the period, net of tax amount	872	239	3,840	-5,893
Reclassification adjustment for (gains) losses included in net income, tax expense (benefit)	-61	-102	-370	-278
Reclassification adjustment for (gains) losses included in net income, net of tax amount	-119	-201	-717	-541
Other comprehensive (loss) income, tax expense (benefit)	388	21	1,609	-3,314
Other comprehensive (loss) income, net of tax amount	753	38	3,123	-6,434
Total comprehensive income, tax expense (benefit)	968	625	3,522	-1,487
Total comprehensive income, net of tax amount	$2,797	$2,166	$9,635	($4)

Consolidated_Statement_of_Shar

Consolidated Statement of Shareholders' Equity (Unaudited) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
In Thousands, except Share data
Balance at Dec. 31, 2013	$2,148	$13,747	$65,618	($3,412)	($2,476)	$75,625
Balance (in Shares) at Dec. 31, 2013	3,271,658	'	'	'	'	3,271,658
Net income	'	'	6,512	'	'	6,512
Other comprehensive income, net of tax	'	'	'	3,123	'	3,123
Cash dividends declared ($0.84 per share)	'	'	-2,762	'	'	-2,762
Stock issued in connection with dividend reinvestment and stock purchase plan	14	538	'	'	'	552
Stock issued in connection with dividend reinvestment and stock purchase plan (in Shares)	21,957	'	'	'	'	'
Stock issued for employee stock purchase plan	1	34	'	'	'	35
Stock issued for employee stock purchase plan (in Shares)	1,572	'	'	'	'	'
Stock issued for options exercised	7	147	'	'	'	154
Stock issued for options exercised (in Shares)	11,919	'	'	'	'	19,425
Tax benefit of stock options exercised	'	29	'	'	'	29
Stock-based compensation expense	'	60	'	'	'	60
Balance at Sep. 30, 2014	$2,170	$14,555	$69,368	($289)	($2,476)	$83,328
Balance (in Shares) at Sep. 30, 2014	3,307,106	'	'	'	'	3,307,106

Consolidated_Statement_of_Shar1

Consolidated Statement of Shareholders' Equity (Unaudited) (Parentheticals) (USD $)	9 Months Ended
	Sep. 30, 2014
Cash dividends declared, per share	$0.84

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Operating Activities	'	'
Net income	$6,512	$6,430
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	850	843
Provision for loan losses	'	250
Net gain on investment securities available-for-sale	-1,087	-819
Net loss on sale of other real estate owned and repossessed assets	2	150
Net gain on sale of loans	-171	-359
Proceeds from sales of residential mortgages held-for-sale	4,192	15,332
Origination of residential mortgages held-for-sale	-4,151	-13,742
Income on bank-owned life insurance	-219	-226
Stock-based compensation expense	60	48
Net increase in trading securities	-4,122	'
Deferred income tax provision	153	216
Net decrease in income taxes payable	-331	-117
Net (increase) decrease in accrued interest receivables	-25	159
Amortization of mortgage servicing rights and change in valuation allowance	46	38
Net amortization of premiums and discounts on investment securities	1,571	1,656
Net decrease in accrued interest payable	-55	-104
(Increase) decrease in other assets	-389	3,761
Decrease in other liabilities	-133	-372
Net cash provided by operating activities	2,703	13,144
Investing Activities	'	'
Proceeds from payments, maturities and calls of investment securities available-for-sale	67,329	96,892
Proceeds from the sale of investment securities available-for-sale	19,504	13,552
Purchases of investment securities available-for-sale	-56,153	-126,775
Proceeds from redemption of investment in restricted bank stock	2,452	552
Purchase of restricted bank stock	-2,409	-176
Net increase in loans	-35,790	-12,027
Net purchases of premises and equipment	-812	-1,326
Proceeds from sales of repossessed assets	43	562
Net cash used in investing activities	-5,836	-28,746
Financing Activities	'	'
Net increase in non-interest bearing deposits	6,996	1,438
Net increase in interest-bearing deposits	58,768	24,876
Net decrease in short-term borrowings	-6,508	-4,430
Repayments of long-term debt	-5,000	-287
Tax benefit from exercise of stock options	29	2
Cash dividends paid, net of reinvestment	-2,498	-2,339
Proceeds from issuance of common stock	477	413
Net cash provided by financing activities	52,264	19,673
Increase in cash and cash equivalents	49,131	4,071
Cash and cash equivalents at beginning of year	16,286	15,453
Cash and cash equivalents at end of period	65,417	19,524
Supplemental Cash Flow Disclosures	'	'
Interest paid	3,436	3,961
Income taxes paid	2,060	1,725
Non-cash transactions:	'	'
Transfer of loans to repossessed assets or other real estate owned	265	1,196
Unsettled trades to purchase securities	$230	'

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	1. BASIS OF PRESENTATION
	The accompanying unaudited consolidated financial statements include the accounts of QNB Corp. and its wholly-owned subsidiary, QNB Bank (the “Bank”). The consolidated entity is referred to herein as “QNB” or the “Company”. All significant intercompany accounts and transactions are eliminated in the consolidated financial statements.
	These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in QNB's 2013 Annual Report incorporated in the Form 10-K. Operating results for the three and nine month periods ended September 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	The unaudited consolidated financial statements reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of the results of operations for the interim period and are of a normal and recurring nature.
	For comparative purposes, prior year’s consolidated financial statements have been reclassified to conform to the report classifications of the current year. The reclassifications had no effect on net income.
	Tabular information, other than share and per share data, is presented in thousands of dollars.
	In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from such estimates.
	The Company has evaluated events and transactions occurring subsequent to the balance sheet date of September 30, 2014, for items that should potentially be recognized or disclosed in these financial statements.

Note_2_Recent_Accounting_Prono

Note 2 - Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	'
	2. RECENT ACCOUNTING PRONOUNCEMENTS
	In January 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-04 – Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure. The ASU clarifies that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan, upon either (1) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure or (2) the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. Additionally, the amendments require interim and annual disclosure of both (1) the amount of foreclosed residential real estate property held by the creditor and (2) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The objective of this ASU is to promote uniformity in practice on this topic. The amendment is effective for fiscal years and interim periods within those years beginning after December 15, 2014. QNB does not anticipate the adoption of this guidance will have a material impact on its financial statements but will result in expanded disclosures.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This ASU was issued to help improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets. The ASU’s core principle is that a company will recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, this update specifies the accounting for certain costs to obtain or fulfill a contract with a customer and expands disclosure requirements for revenue recognition. This ASU is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. QNB is evaluating the effect of adopting this new ASU.
	In August 2014, the FASB issued ASU 2014-14, Receivables – Troubled Debt Restructurings by Creditors (Subtopic 310-40). The amendments in this Update require that a mortgage loan be derecognized and that a separate other receivable be recognized upon foreclosure if the following conditions are met: (1) the loan has a government guarantee that is not separable from the loan before foreclosure, (2) at the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim, and (3) at the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed. Upon foreclosure, the separate other receivable should be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor. The provisions in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. QNB is currently evaluating the impact the adoption of the standard will have on its financial position or results of operations.

Note_3_Stockbased_Compensation

Note 3 - Stock-based Compensation and Shareholders' Equity	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	3. STOCK-BASED COMPENSATION AND SHAREHOLDERS’ EQUITY
	QNB sponsors stock-based compensation plans, administered by a Board Committee, under which both qualified and non-qualified stock options may be granted periodically to certain employees. Compensation cost has been measured using the fair value of an award on the grant date and is recognized over the service period, which is usually the vesting period.
	Stock-based compensation expense was approximately $17,000 and $18,000 for the three months ended September 30, 2014 and 2013, respectively, and $60,000 and $48,000 for the nine months ended September 30, 2014 and 2013, respectively. As of September 30, 2014, there was approximately $80,000 of unrecognized compensation cost related to unvested share-based compensation award grants that is expected to be recognized over the next twenty-eight months.
	Options are granted to certain employees at prices equal to the market value of the stock on the date the options are granted. The 1998 Plan authorized the issuance of 220,500 shares. The time period during which any option is exercisable under the Plan is determined by the Committee but shall not commence before the expiration of six months after the date of grant or continue beyond the expiration of ten years after the date the option is awarded. The granted options vest ratably over a three-year period. As of September 30, 2014, there were 225,058 options granted, 45,444 options forfeited, 164,814 options exercised and 14,800 options outstanding under this Plan. The 1998 Plan expired on March 10, 2008.
	The 2005 Plan authorizes the issuance of 200,000 shares. The terms of the 2005 Plan are identical to the 1998 Plan, except options expire five years after the grant date. As of September 30, 2014, there were 163,200 options granted, 54,625 options forfeited, 31,625 options exercised, and 76,950 options outstanding under this Plan. The 2005 Plan expires March 15, 2015.
	The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the option and each vesting date. QNB estimated the fair value of stock options on the date of the grant using the Black-Scholes option pricing model. The model requires the use of numerous assumptions, many of which are highly subjective in nature.
	The following assumptions were used in the option pricing model in determining the fair value of options granted during the period:
	Nine months ended September 30,	2014			2013
	Risk free interest rate		0.69	%		0.35	%
	Dividend yield		4.28			4.26
	Volatility		28.12			34.1
	Expected life (years)		5			5
	The risk-free interest rate was selected based upon yields of U.S. Treasury issues with a term approximating the expected life of the option being valued. Historical information was the primary basis for the selection of the expected dividend yield, expected volatility and expected lives of the options.
	The fair market value of options granted in the first nine months of 2014 and 2013 was $3.81 and $4.52, respectively.
	Stock option activity during the nine months ended September 30, 2014 is as follows:
		Number			Weighted			Weighted		Aggregate
		of options			average			average		intrinsic value
					exercise			remaining
					price			contractual term
								(in years)
	Outstanding at December 31, 2013		115,800		$	23.51
	Granted		20,000			25.16
	Exercised		(19,425	)		17.76
	Forfeited		(24,625	)		29.35
	Outstanding at September 30, 2014		91,750		$	23.52			3.33	$	172
	Exercisable at September 30, 2014		87,893		$	23.53			2.1	$	384

Note_4_Share_Repurchase_Plan

Note 4 - Share Repurchase Plan	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Treasury Stock [Text Block]	'
	4. SHARE REPURCHASE PLAN
	The Board of Directors has authorized the repurchase of up to 100,000 shares of its common stock in open market or privately negotiated transactions. The repurchase authorization does not bear a termination date. There were no shares repurchased during the nine months ended September 30, 2014. As of September 30, 2014, 57,883 shares were repurchased under this authorization at an average price of $16.97 and a total cost of $982,000.

Note_5_Earnings_Per_Share

Note 5 - Earnings Per Share	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	5. EARNINGS PER SHARE
	The following sets forth the computation of basic and diluted earnings per share:
		Three months				Nine months
		ended September 30,				ended September 30,
		2014		2013		2014		2013
	Numerator for basic and diluted earnings per share - net income	$	2,044	$	2,128	$	6,512	$	6,430
	Denominator for basic earnings per share - weighted average shares outstanding		3,298,057		3,253,939		3,286,438		3,243,385
	Effect of dilutive securities - employee stock options		11,408		12,542		9,766		11,543
	Denominator for diluted earnings per share - adjusted weighted average shares outstanding		3,309,465		3,266,481		3,296,204		3,254,928
	Earnings per share - basic	$	0.62	$	0.65	$	1.98	$	1.98
	Earnings per share - diluted	$	0.62	$	0.65	$	1.98	$	1.98
	There were 31,450 stock options that were anti-dilutive for both the three and nine-month periods ended September 30, 2014. There were 49,800 and 52,300 stock options that were anti-dilutive for the three and nine-month periods ended September 30, 2013, respectively. These stock options were not included in the above calculation.

Note_6_Comprehensive_Income

Note 6 - Comprehensive Income	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	6. COMPREHENSIVE INCOME
	The following shows the components of accumulated other comprehensive income (loss) at September 30, 2014 and December 31, 2013:
		September 30,			December 31,
		2014			2013
	Unrealized net holding gains (losses) on available-for-sale securities	$	142		$	(4,281	)
	Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings		(580	)		(889	)
	Accumulated other comprehensive loss		(438	)		(5,170	)
	Tax effect		149			1,758
	Accumulated other comprehensive loss, net of tax	$	(289	)	$	(3,412	)
	The following table presents amounts reclassified out of accumulated other comprehensive income for the nine months ended September 30, 2014:
	Details about accumulated other comprehensive income	Amount			Affected line item in the statement of income
		reclassified
		from
		accumulated
		other
		comprehensive
		income
	Unrealized net holding gains on available-for-sale securities	$	1,087		Net gain on sale of investment securities
	Tax effect		(370	)	Provision for income taxes
	Total reclass out of accumulated other comprehensive income, net of tax	$	717		Net of tax

Note_7_Investment_Securities

Note 7 - Investment Securities	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	7. INVESTMENT SECURITIES
	QNB engages in trading activities for its own account. Securities that are held principally for resale in the near term are recorded in the trading account at fair value with changes in fair value recorded in non-interest income. There were net gains of $27,000 included in net gains on trading activity related to trading securities still held at September 30, 2014. Interest and dividends are included in interest income.
	There were no trading securities held by QNB at December 31, 2013. Trading securities, at fair value, at September 30, 2014 were as follows:
			Fair
	30-Sep-14		value
	State and municipal securities		$	4,122
	The amortized cost and estimated fair values of investment securities available-for-sale at September 30, 2014 and December 31, 2013 were as follows:
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	30-Sep-14		value			gains			losses				cost
	U.S. Government agency		$	56,322		$	161		$	(768	)		$	56,929
	State and municipal			74,133			1,604			(220	)			72,749
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			139,171			1,595			(1,120	)			138,696
	Collateralized mortgage obligations (CMOs)			77,027			391			(1,730	)			78,366
	Pooled trust preferred			2,462			167			(1,224	)			3,519
	Corporate debt			6,060			52			-				6,008
	Equity			7,293			714			(60	)			6,639
	Total investment securities available-for-sale		$	362,468		$	4,684		$	(5,122	)		$	362,906
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	31-Dec-13		value			gains			losses				cost
	U.S. Government agency		$	71,639		$	195		$	(1,702	)		$	73,146
	State and municipal			87,199			1,023			(1,627	)			87,803
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			139,723			1,436			(2,361	)			140,648
	Collateralized mortgage obligations (CMOs)			75,394			556			(2,334	)			77,172
	Pooled trust preferred			2,069			85			(1,535	)			3,519
	Corporate debt			6,021			24			(13	)			6,010
	Equity			6,625			1,127			(44	)			5,542
	Total investment securities available-for-sale		$	388,670		$	4,446		$	(9,616	)		$	393,840
	The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at September 30, 2014 are shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities are assigned to categories based on contractual maturity except for mortgage-backed securities and CMOs which are based on the estimated average life of these securities and municipal securities that have been pre-refunded.
						Amortized
	30-Sep-14		Fair value			cost
	Due in one year or less		$	9,099		$	8,980
	Due after one year through five years			231,661			231,970
	Due after five years through ten years			87,737			88,139
	Due after ten years			26,678			27,178
	Equity securities			7,293			6,639
	Total investment securities available-for-sale		$	362,468		$	362,906
	Proceeds from sales of investment securities available-for-sale were approximately $19,504,000 and $13,552,000 for the nine months ended September 30, 2014 and 2013, respectively.
	At September 30, 2014 and December 31, 2013, investment securities available-for-sale totaling approximately $241,559,000 and $207,868,000, respectively, were pledged as collateral for repurchase agreements and deposits of public funds.
	The following table presents information related to the Company’s gains and losses on the sales of equity and debt securities, and losses recognized for the other-than-temporary impairment of these investments. Gains and losses on available-for-sale securities are computed on the specific identification method and included in non-interest income. Gross realized losses on equity and debt securities are net of other-than-temporary impairment charges:
	Three months ended					30-Sep-14														30-Sep-13
									Other-than-															Other-than-
			Gross			Gross			temporary							Gross				Gross				temporary
			realized			realized			impairment							realized				realized				impairment
			gains			losses			losses				Net gains			gains				losses				losses				Net gains
	Equity securities		$	181		$	-		$	-			$	181		$	303			$	-			$	-			$	303
	Debt securities			-			(1	)		-				(1	)		-				-				-				-
	Total		$	181		$	(1	)	$	-			$	180		$	303			$	-			$	-			$	303
	The tax expense applicable to the net realized gains for the three-month periods ended September 30, 2014 and 2013 amounted to approximately $61,000 and $103,000, respectively.
	Nine months ended					30-Sep-14														30-Sep-13
									Other-than-															Other-than-
			Gross			Gross			temporary							Gross				Gross				temporary
			realized			realized			impairment							realized				realized				impairment
			gains			losses			losses				Net gains			gains				losses				losses				Net gains
	Equity securities		$	1,051		$	(6	)	$	-			$	1,045		$	672			$	-			$	(43	)		$	629
	Debt securities			137			(95	)		-				42			190				-				-				190
	Total		$	1,188		$	(101	)	$	-			$	1,087		$	862			$	-			$	(43	)		$	819
	The tax expense applicable to the net realized gains for the nine-month periods ended September 30, 2014 and 2013 amounted to approximately $370,000 and $278,000, respectively.
QNB recognizes OTTI for debt securities classified as available-for-sale in accordance with FASB ASC 320, Investments – Debt and Equity Securities, which requires that we assess whether we intend to sell or it is more likely than not that the Company will be required to sell a security before recovery of its amortized cost basis less any current-period credit losses. For debt securities that are considered other-than-temporarily impaired and that we do not intend to sell and will not be required to sell prior to recovery of our amortized cost basis, the amount of the impairment is separated into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is the difference between the security’s amortized cost basis and the present value of its expected future cash flows discounted at the security’s effective yield. The remaining difference between the security’s fair value and the present value of future expected cash flows is due to factors that are not credit related and, therefore, is not required to be recognized as a loss in the income statement, but is recognized in other comprehensive income. For equity securities, once a decline in value is determined to be other-than-temporary, the value of the equity security is reduced to fair value and a corresponding charge to earnings is recognized. QNB believes that we will fully collect the carrying value of securities on which we have recorded a non-credit related impairment in other comprehensive income.
There were no credit-related OTTI charges in the first nine months of 2014. During the second quarter of 2013, there was a $43,000 other-than-temporary impairment (OTTI) charge on an equity security that had been in an unrealized loss position in excess of 20% for six months.
The following table presents a roll forward of the credit loss component recognized in earnings. The credit loss component of the amortized cost represents the difference between the present value of expected future cash flows and the amortized cost basis of the security prior to considering credit losses. The beginning balance represents the credit loss component for debt securities for which OTTI occurred prior to the beginning of the year. Credit-impaired debt securities must be presented in two components based upon whether the current period is the first time the debt security was credit-impaired (initial credit impairment) or is not the first time the debt security was credit-impaired (subsequent credit impairments). No credit impairments were recognized on debt securities in the three and nine month periods ended September 30, 2014 or 2013.
The following table presents a summary of the cumulative credit-related other-than-temporary impairment charges recognized as components of earnings for debt securities still held by QNB:
		Three months ended						Nine months ended
		September 30,						September 30,
		2014			2013			2014				2013
Balance, beginning of period		$	1,271		$	1,271		$	1,271			$	1,271
Reductions: gain on payoff			-			-			-				-
Additions:
Initial credit impairments			-			-			-				-
Subsequent credit impairments			-			-			-				-
Balance, end of period		$	1,271		$	1,271		$	1,271			$	1,271
The amortized cost and estimated fair values of investment securities held-to-maturity at September 30, 2014 and December 31, 2013 were as follows:
Held-To-Maturity
		30-Sep-14													31-Dec-13
					Gross			Gross											Gross				Gross
					unrealized			unrealized											unrealized				unrealized
		Amortized			holding			holding				Fair			Amortized				holding				holding				Fair
		cost			gains			losses				value			cost				gains				losses				value
State and municipal securities		$	146		$	12			-			$	158		$	146			$	16				-			$	162
The amortized cost and estimated fair value of securities held-to-maturity by contractual maturity at September 30, 2014 are shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.
					Amortized
30-Sep-14		Fair value			cost
Due in one year or less			-			-
Due after one year through five years		$	158		$	146
Due after five years through ten years			-			-
Due after ten years			-			-
Total investment securities held-to-maturity		$	158		$	146
There were no sales of investment securities classified as held-to-maturity during the three and nine months ended September 30, 2014 or 2013.
The following table indicates the length of time individual securities have been in a continuous unrealized loss position at September 30, 2014 and December 31, 2013:
30-Sep-14
					Less than 12 months							12 months or longer							Total
		No. of			Fair			Unrealized				Fair			Unrealized				Fair				Unrealized
		securities			value			losses				value			losses				value				losses
U.S. Government agency			36		$	15,539		$	(49	)		$	27,668		$	(719	)		$	43,207			$	(768	)
State and municipal			49			5,772			(22	)			15,078			(198	)			20,850				(220	)
U.S. Government agencies and sponsored enterprises (GSEs):
Mortgage-backed			55			31,717			(162	)			43,761			(958	)			75,478				(1,120	)
Collateralized mortgage obligations (CMOs)			49			16,313			(127	)			40,903			(1,603	)			57,216				(1,730	)
Pooled trust preferred			5			-			-				1,994			(1,224	)			1,994				(1,224	)
Equity			4			958			(60	)			-			-				958				(60	)
Total			198		$	70,299		$	(420	)		$	129,404		$	(4,702	)		$	199,703			$	(5,122	)
31-Dec-13
					Less than 12 months							12 months or longer							Total
		No. of			Fair			Unrealized				Fair			Unrealized				Fair				Unrealized
		securities			value			losses				value			losses				value				losses
U.S. Government agency			44		$	54,563		$	(1,548	)		$	2,846		$	(154	)		$	57,409			$	(1,702	)
State and municipal			87			33,750			(1,379	)			4,288			(248	)			38,038				(1,627	)
U.S. Government agencies and sponsored enterprises (GSEs):
Mortgage-backed			54			75,720			(2,238	)			1,884			(123	)			77,604				(2,361	)
Collateralized mortgage obligations (CMOs)			45			33,622			(1,413	)			18,567			(921	)			52,189				(2,334	)
Pooled trust preferred			5			-			-				1,683			(1,535	)			1,683				(1,535	)
Corporate debt			2			1,987			(13	)			-			-				1,987				(13	)
Equity			3			394			(24	)			136			(20	)			530				(44	)
Total			240		$	200,036		$	(6,615	)		$	29,404		$	(3,001	)		$	229,440			$	(9,616	)
Management evaluates debt securities, which are comprised of U.S. Government agencies, state and municipalities, mortgage-backed securities, CMOs and corporate debt securities, for other-than-temporary impairment and considers the current economic conditions, the length of time and the extent to which the fair value has been less than cost, interest rates and the bond rating of each security. The unrealized losses at September 30, 2014 in U.S. Government securities, state and municipal securities, mortgage-backed securities and CMOs are primarily the result of interest rate fluctuations. If held to maturity, these bonds will mature at par, and QNB will not realize a loss. The Company has the intent to hold the securities and does not believe it will be required to sell the securities before recovery occurs.
The Company’s investment in marketable equity securities primarily consists of investments in large cap stock companies. These equity securities are analyzed for impairment on an ongoing basis. Management believes these equity securities will recover in the foreseeable future. QNB evaluated the near-term prospects of the issuers in relation to the severity and duration of the impairment. Based on that evaluation and the Company’s ability and intent to hold those securities for a reasonable period of time sufficient for a forecasted recovery of fair value, the Company does not consider these equity securities to be other-than-temporarily impaired.
QNB holds seven pooled trust preferred securities as of September 30, 2014. These securities have a total amortized cost of approximately $3,519,000 and a fair value of $2,462,000. Five of the seven securities have been in an unrealized loss position for more than twelve months. All of the pooled trust preferred securities are available-for-sale securities and are carried at fair value.
The following table provides additional information related to pooled trust preferred securities (PreTSLs) as of September 30, 2014:
Deal	Class		Book			Fair			Unreal-ized gains (losses)				Realized			Total			Moody's		Current				Current				Actual deferrals and defaults as a % of total collateral			Total performing collateral as a % of outstanding bonds
			value			value							OTTI			recognized			/Fitch		number of				number of
													credit			OTTI			ratings		performing				performing
													loss			credit					banks				insurance
													(YTD 2014)			loss									companies
PreTSL IV	Mezzanine*		$	243		$	207		$	(36	)		$	-		$	(1	)	B1/B			5				-				18	%		140.1	%
PreTSL V	Mezzanine*			-			-			-				-			(118	)	C/D			-				-				100			13.4
PreTSL XVII	Mezzanine			752			506			(246	)			-			(222	)	C/C			32				5				29.1			84.6
PreTSL XIX	Mezzanine			988			512			(476	)			-			-		C/C			38				12				17.2			86.8
PreTSL XXV	Mezzanine			766			424			(342	)			-			(222	)	C/C			47				5				31			84.8
PreTSL XXVI	Mezzanine			469			345			(124	)			-			(270	)	C/C			42				7				26.3			90.2
PreTSL XXVI	Mezzanine			301			468			167				-			(438	)	C/C			42				7				26.3			90.2
			$	3,519		$	2,462		$	(1,057	)		$	-		$	(1,271	)
Mezzanine* - only class of bonds still outstanding (represents the senior-most obligation of the trust)
On December 10, 2013, Federal Banking Regulators issued final rules regarding implementation of Section 619 of the Dodd-Frank Act ("the Volcker rule") which stated that “a banking entity may not, as principal, directly or indirectly, acquire or retain any ownership interest in or sponsor a covered fund”. The interpretation of the final rules indicated that a very high percentage of pooled trust preferred securities would be considered "covered funds". The rules also required that banks dispose of their covered funds by July 21, 2015, subject to a regulatory extension of up to five years. This would have triggered accounting requirements to record pooled trust preferred securities to fair value through the income statement. As a result of this regulation there were some trades of pooled trust preferred securities during December of 2013. On January 14, 2014, Regulators released a final interim rule authorizing retention of pooled trust preferred securities backed primarily by bank-issued trust preferred securities which included the PreTSLs held by QNB. Due to the uncertainty invoked between the original release of the Volcker Rule and the final interim rule, there was a noticeable increase in trading activity. However, we believe most of these trades occurred under distress and do not represent trades made in an orderly market. Despite the trades that took place as discussed previously, the market for these securities at September 30, 2014 was not active and markets for similar securities also are not active. The inactivity was evidenced first by a significant widening of the bid-ask spread in the brokered markets in which pooled trust preferred securities trade and then by a significant decrease in the volume of trades relative to historical levels. The new issue market is also inactive and the market values for these securities are depressed relative to historical levels. Lack of liquidity in the market for trust preferred collateralized debt obligations, credit rating downgrades and market uncertainties related to the financial industry are all factors contributing to the temporary impairment of these securities. Although these securities are classified as available-for-sale, the Company has the intent to hold the securities and does not believe it will be required to sell the securities before recovery occurs. As illustrated in the previous table, these securities are comprised mainly of securities issued by banks, and to a lesser degree, insurance companies. QNB owns the mezzanine tranches of these securities, except for PreTSL IV and V which represent the senior-most obligation of the trust.
On a quarterly basis we evaluate our debt securities for other-than-temporary impairment (OTTI), which involves the use of a third-party valuation firm to assist management with the valuation. When evaluating these investments a credit-related portion and a non-credit related portion of OTTI are determined. The credit related portion is recognized in earnings and represents the expected shortfall in future cash flows. The non-credit related portion is recognized in other comprehensive income and represents the difference between the book value and the fair value of the security less any current quarter credit related impairment. For the three and nine months ended September 30, 2014, no other-than-temporary impairment charges representing credit impairment were recognized on our pooled trust preferred collateralized debt obligations. A discounted cash flow analysis provides the best estimate of credit related OTTI for these securities. Additional information related to this analysis follows:
All of the pooled trust preferred collateralized debt obligations held by QNB are rated lower than AA and are measured for OTTI within the scope of ASC 325 (formerly known as EITF 99-20), Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to be Held by a Transferor in Securitized Financial Assets, and Amendments to the Impairment Guidance of EITF Issue No. 99-20 (formerly known as EITF 99-20-1). QNB performs a discounted cash flow analysis on all of its impaired debt securities to determine if the amortized cost basis of an impaired security will be recovered. In determining whether a credit loss exists, QNB uses its best estimate of the present value of cash flows expected to be collected from the debt security and discounts them at the effective yield implicit in the security at the date of acquisition or the prospective yield for those securities with prior OTTI charges. The discounted cash flow analysis is considered to be the primary evidence when determining whether credit related other-than-temporary impairment exists.
Results of a discounted cash flow test are significantly affected by other variables such as the estimate of future cash flows (including prepayments), credit worthiness of the underlying banks and insurance companies and determination of probability and severity of default of the underlying collateral. The following provides additional information for each of these variables:
	●	Estimate of Future Cash Flows – Cash flows are constructed in an INTEXcalc valuation model. INTEX is a proprietary cash flow model recognized as the industry standard for analyzing all types of structured debt products. It includes each deal’s structural features updated with trustee information, including asset-by-asset detail, as it becomes available. The modeled cash flows are then used to determine if all the scheduled principal and interest payments of the investments will be returned. For purposes of the cash flow analysis, relatively modest rates of prepayment of 1% were forecasted. In addition to the base prepayment assumption, due to the enactment of the Dodd-Frank Act additional prepayment analysis was performed. First, trust preferred securities issued by banks with more than $15 billion in total assets at December 31, 2009 were identified. The current credit rating of these institutions was reviewed and it was assumed that any issuer with an investment grade credit rating would prepay their issuance as soon as possible, or July 1, 2015 for bank holding company subsidiaries of foreign banking organizations that have relied on Supervision and Regulation Letter SR-01-1. For those institutions rated below investment grade the holding companies’ approximate cost of long-term funding given their rating and marketplace interest rate was estimated. The following assumption was made; any holding company that could refinance for a cost savings of more than 2% will refinance and will do so as soon as possible, or July 1, 2015. Finally, for issuers not impacted by the Tier 1 regulatory capital legislation enacted by the Dodd-Frank Act, the issuers that have shown a recent history of prepayment of both floating rate and fixed rate issues were identified and it was assumed these issuers will prepay as soon as possible.
	●	Credit Analysis – A quarterly credit evaluation is performed for the companies comprising the collateral across the various pooled trust preferred securities. This credit evaluation considers any available evidence and focuses on capitalization, asset quality, profitability, liquidity, stock price performance, whether the institution has received TARP funding and whether the institution has shown the ability to generate additional capital either internally or externally.
	●	Probability of Default – A near-term probability of default is determined for each issuer based on its financial condition and is used to calculate the expected impact of future deferrals and defaults on the expected cash flows. Each issuer in the collateral pool is assigned a near-term probability of default based on individual performance and financial characteristics. Various studies suggest that the rate of bank failures between 1934 and 2008 were approximately 0.36%. Thus, in addition to the specific bank default assumptions used for the near term, future defaults on the individual banks in the analysis for 2015 and beyond the rate used is calculated based on using the above mentioned thirty-six basis points and factoring that number based on a comparison of key financial ratios of active individual issuers without a short-term probability of default compared to all FDIC insured banks.
	●	Severity of Loss – In addition to the probability of default discussed above, a severity of loss (projected recovery) is determined in all cases. In the current analysis, the severity of loss ranges from 0% to 100% depending on the estimated credit worthiness of the individual issuer. Based on information from various published studies, a 95% severity of loss was utilized for defaults projected in 2015 and thereafter.
In addition to the above factors, the evaluation of impairment also includes a stress test analysis which provides an estimate of future risk for each tranche. This stressed breakpoint is then compared to the level of assets with credit concerns in each tranche. This comparison allows management to identify those pools that are at a greater risk for a future adverse change in cash flows so the asset quality in those pools can be monitored more closely for potential deterioration of credit quality.
Based upon the analysis performed by management as of September 30, 2014, it is probable that we will collect all contractual principal and interest payments on one of our seven pooled trust preferred securities, PreTSL XIX. The expected principal shortfall on the remaining pooled trust preferred securities has resulted in credit related other-than-temporary impairment charges in previous years. All of these pooled trust preferred securities held by QNB could be subject to additional writedowns in the future if additional deferrals and defaults occur.

Note_8_Loans_and_Allowance_for

Note 8 - Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	8. LOANS & ALLOWANCE FOR LOAN LOSSES
	Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the principal amount outstanding, net of deferred loan fees and costs. Interest income is accrued on the principal amount outstanding. Loan origination and commitment fees and related direct costs are deferred and amortized to income over the term of the respective loan and loan commitment period as a yield adjustment.
	Loans held-for-sale consists of residential mortgage loans that are carried at the lower of aggregate cost or fair value. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential mortgages held-for-sale are included in non-interest income.
	QNB maintains an allowance for loan losses, which is intended to absorb probable known and inherent losses in the outstanding loan portfolio. The allowance is reduced by actual credit losses and is increased by the provision for loan losses and recoveries of previous losses. The provisions for loan losses are charged to earnings to bring the total allowance for loan losses to a level considered necessary by management.
	The allowance for loan losses is based on management’s continuing review and evaluation of the loan portfolio. The level of the allowance is determined by assigning specific reserves to individually identified problem credits and general reserves to all other loans. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value) of the impaired loan is lower than the carrying value of that loan. The portion of the allowance that is allocated to internally criticized and non-accrual loans is determined by estimating the inherent loss on each credit after giving consideration to the value of underlying collateral. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates. These loss rates are based on a three year history of charge-offs and are more heavily weighted for recent experience for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include:
		1	Lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices.
		2	Effect of external factors, such as legal and regulatory requirements.
		3	National, regional, and local economic and business conditions as well as the condition of various market segments, including the value of underlying collateral for collateral dependent loans.
		4	Nature and volume of the portfolio including growth.
		5	Experience, ability, and depth of lending management and staff.
		6	Volume and severity of past due, classified and nonaccrual loans.
		7	Quality of the Company’s loan review system, and the degree of oversight by the Company’s Board of Directors.
		8	Existence and effect of any concentrations of credit and changes in the level of such concentrations.
	Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation.
	An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio.
	Management emphasizes loan quality and close monitoring of potential problem credits. Credit risk identification and review processes are utilized in order to assess and monitor the degree of risk in the loan portfolio. QNB’s lending and credit administration staff are charged with reviewing the loan portfolio and identifying changes in the economy or in a borrower’s circumstances which may affect the ability to repay debt or the value of pledged collateral. A loan classification and review system exists that identifies those loans with a higher than normal risk of uncollectibility. Each commercial loan is assigned a grade based upon an assessment of the borrower’s financial capacity to service the debt and the presence and value of collateral for the loan. An independent loan review group tests risk assessments and evaluates the adequacy of the allowance for loan losses. Management meets monthly to review the credit quality of the loan portfolio and quarterly to review the allowance for loan losses.
	In addition, various regulatory agencies, as an integral part of their examination process, periodically review QNB’s allowance for loan losses. Such agencies may require QNB to recognize additions to the allowance based on their judgments using information available to them at the time of their examination.
	Management believes that it uses the best information available to make determinations about the adequacy of the allowance and that it has established its existing allowance for loan losses in accordance with GAAP. If circumstances differ substantially from the assumptions used in making determinations, future adjustments to the allowance for loan losses may be necessary and results of operations could be affected. Because future events affecting borrowers and collateral cannot be predicted with certainty, there can be no assurance that increases to the allowance will not be necessary should the quality of any loans deteriorate as a result of the factors discussed above.
	Major classes of loans are as follows:
			September 30,		December 31,
			2014		2013
	Commercial:
	Commercial and industrial		$	116,233	$	111,339
	Construction			18,439		15,929
	Secured by commercial real estate			196,796		190,602
	Secured by residential real estate			50,593		47,672
	State and political subdivisions			43,167		33,773
	Loans to depository institutions			-		1,250
	Indirect lease financing			7,265		8,364
	Retail:
	1-4 family residential mortgages			35,743		29,730
	Home equity loans and lines			64,132		59,977
	Consumer			4,259		3,116
	Total loans			536,627		501,752
	Net unearned costs (fees)			55		(36	)
	Loans receivable		$	536,682	$	501,716
	Loans secured by commercial real estate include all loans collateralized at least in part by commercial real estate. These loans may not be for the expressed purpose of conducting commercial real estate transactions.
	Overdrafts are reclassified as loans and are included in consumer loans above and total loans on the balance sheet. At September 30, 2014 and December 31, 2013, overdrafts were approximately $164,000 and $138,000, respectively.
	QNB generally lends in its trade area which is comprised of Quakertown and the surrounding communities. To a large extent, QNB makes loans collateralized at least in part by real estate. Its lending activities could be affected by changes in the general economy, the regional economy, or real estate values. Other than disclosed in the table above, at September 30, 2014, there were no concentrations of loans exceeding 10% of total loans.
	The Company engages in a variety of lending activities, including commercial, residential real estate and consumer transactions. The Company focuses its lending activities on individuals, professionals and small to medium sized businesses. Risks associated with lending activities include economic conditions and changes in interest rates, which can adversely impact both the ability of borrowers to repay their loans and the value of the associated collateral.
	Commercial and industrial loans, commercial real estate loans, construction loans and residential real estate loans with a business purpose are generally perceived as having more risk of default than residential real estate loans with a personal purpose and consumer loans. These types of loans involve larger loan balances to a single borrower or groups of related borrowers and are more susceptible to a risk of loss during a downturn in the business cycle. These loans may involve greater risk because the availability of funds to repay these loans depends on the successful operation of the borrower’s business. The assets financed are used within the business for its ongoing operation. Repayment of these kinds of loans generally comes from the cash flow of the business or the ongoing conversions of assets, such as accounts receivable and inventory, to cash. Typical collateral for commercial and industrial loans includes the borrower’s accounts receivable, inventory and machinery and equipment.
	Commercial real estate and residential real estate loans secured for a business purpose are originated primarily within the eastern Pennsylvania market area at conservative loan-to-value ratios and often backed by the individual guarantees of the borrowers or owners. Repayment of this kind of loan is dependent upon either the ongoing cash flow of the borrowing entity or the resale of or lease of the subject property. Commercial real estate loans may be affected to a greater extent than residential loans by adverse conditions in real estate markets or the economy because commercial real estate borrowers’ ability to repay their loans depends on successful development of their properties, as well as the factors affecting residential real estate borrowers.
	Loans to state and political subdivisions are tax-exempt or taxable loans to municipalities, school districts and housing and industrial development authorities. These loans can be general obligations of the municipality or school district repaid through their taxing authority, revenue obligations repaid through the income generated by the operations of the authority, such as a water or sewer authority, or loans issued to a housing and industrial development agency, for which a private corporation is responsible for payments on the loans.
	Loans to depository institutions consist of a loan to a commercial bank in Lehigh County, Pennsylvania. This loan is secured by shares of common stock of the borrowing institution.
	Indirect lease financing receivables represent loans to small businesses that are collateralized by equipment. These loans tend to have higher risk characteristics but generally provide higher rates of return. These loans are originated by a third party and purchased by QNB based on criteria specified by QNB. The criteria include minimum credit scores of the borrower, term of the lease, type and age of equipment financed and geographic area. The geographic area primarily represents states contiguous to Pennsylvania. QNB is not the lessor and does not service these loans.
	The Company originates fixed-rate and adjustable-rate real estate-residential mortgage loans for personal purposes that are secured by first liens on the underlying 1-4 family residential properties. Credit risk exposure in this area of lending is minimized by the evaluation of the credit worthiness of the borrower, including debt-to-income ratios, credit scores and adherence to underwriting policies that emphasize conservative loan-to-value ratios of generally no more than 80%. Residential mortgage loans granted in excess of the 80% loan-to-value ratio criterion are generally insured by private mortgage insurance.
	The real estate-home equity portfolio consists of fixed-rate home equity loans and variable-rate home equity lines of credit. Risks associated with loans secured by residential properties are generally lower than commercial loans and include general economic risks, such as the strength of the job market, employment stability and the strength of the housing market. Since most loans are secured by a primary or secondary residence, the borrower’s continued employment is the greatest risk to repayment.
	The Company offers a variety of loans to individuals for personal and household purposes. Consumer loans are generally considered to have greater risk than first or second mortgages on real estate because they may be unsecured, or, if they are secured, the value of the collateral may be difficult to assess and is more likely to decrease in value than real estate. Credit risk in this portfolio is controlled by conservative underwriting standards that consider debt-to-income levels and the creditworthiness of the borrower and, if secured, collateral values.
	The Company employs an eight (8) grade risk rating system related to the credit quality of commercial loans, loans to state and political subdivisions and indirect lease financing of which the first four categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating.
	1 - Excellent - no apparent risk
	2 - Good - minimal risk
	3 - Acceptable - average risk
	4 - Watch List - greater than average risk
	5 - Special Mention - potential weaknesses
	6 - Substandard - well defined weaknesses
	7 - Doubtful - full collection unlikely
	8 - Loss - considered uncollectible
	The Company maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential problem loans. Each loan officer assigns a rating to all loans in the portfolio at the time the loan is originated. Loans with risk ratings of one through three are reviewed annually based on the borrower’s fiscal year. Loans with risk ratings of four are reviewed every six to twelve months based on the dollar amount of the relationship with the borrower. Loans with risk ratings of five through eight are reviewed at least quarterly, and as often as monthly, at management’s discretion. The Company also utilizes an outside loan review firm to review the portfolio on a semi-annual basis to provide the Board of Directors and senior management an independent review of the Bank’s loan portfolio on an ongoing basis. These reviews are designed to recognize deteriorating credits in their earliest stages in an effort to reduce and control risk in the lending function as well as identifying potential shifts in the quality of the loan portfolio. The examinations by the outside loan review firm include the review of lending activities with respect to underwriting and processing new loans, monitoring the risk of existing loans and to provide timely follow-up and corrective action for loans showing signs of deterioration in quality. In addition, the outside firm reviews the methodology for the allowance for loan losses to determine compliance to policy and regulatory guidance.
	The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company’s internal risk rating system as of September 30, 2014 and December 31, 2013:
	30-Sep-14		Pass		Special			Substandard			Doubtful		Total
					mention
	Commercial:
	Commercial and industrial		$	108,060	$	411		$	7,762		$	-	$	116,233
Construction			17,070		186			1,183			-		18,439
Secured by commercial real estate			173,590		1,989			21,217			-		196,796
Secured by residential real estate			47,407		183			3,003			-		50,593
State and political subdivisions			43,140		-			27			-		43,167
Indirect lease financing			7,088		-			177			-		7,265
		$	396,355	$	2,769		$	33,369		$	-	$	432,493
31-Dec-13		Pass		Special			Substandard			Doubtful		Total
				mention
Commercial:
Commercial and industrial		$	100,943	$	59		$	10,337		$	-	$	111,339
Construction			13,751		827			1,351			-		15,929
Secured by commercial real estate			163,349		4,199			23,054			-		190,602
Secured by residential real estate			43,854		187			3,631			-		47,672
State and political subdivisions			33,488		-			285			-		33,773
Loans to depository institutions			1,250		-			-			-		1,250
Indirect lease financing			8,199		-			165			-		8,364
		$	364,834	$	5,272		$	38,823		$	-	$	408,929
For retail loans, the Company evaluates credit quality based on the performance of the individual credits. The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of September 30, 2014 and December 31, 2013:
30-Sep-14		Performing		Non-			Total
				performing
Retail:
1-4 family residential mortgages		$	35,512	$	231		$	35,743
Home equity loans and lines			63,979		153			64,132
Consumer			4,259		-			4,259
		$	103,750	$	384		$	104,134
31-Dec-13		Performing		Non-			Total
				performing
Retail:
1-4 family residential mortgages		$	29,329	$	401		$	29,730
Home equity loans and lines			59,712		265			59,977
Consumer			3,099		17			3,116
		$	92,140	$	683		$	92,823
The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of September 30, 2014 and December 31, 2013:
30-Sep-14		30-59 days past due		60-89 days past due			90 days or more past due			Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial		$	6	$	53		$	214		$	273	$	115,960	$	116,233
Construction			-		-			-			-		18,439		18,439
Secured by commercial real estate			598		-			493			1,091		195,705		196,796
Secured by residential real estate			686		279			647			1,612		48,981		50,593
State and political subdivisions			-		-			-			-		43,167		43,167
Indirect lease financing			28		37			-			65		7,200		7,265
Retail:
1-4 family residential mortgages			-		230			-			230		35,513		35,743
Home equity loans and lines			82		-			30			112		64,020		64,132
Consumer			20		58			-			78		4,181		4,259
		$	1,420	$	657		$	1,384		$	3,461	$	533,166	$	536,627
31-Dec-13		30-59 days past due		60-89 days past due			90 days or more past due			Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial		$	112		-		$	17		$	129	$	111,210	$	111,339
Construction			-		-			-			-		15,929		15,929
Secured by commercial real estate			1,126	$	361			255			1,742		188,860		190,602
Secured by residential real estate			1,242		98			105			1,445		46,227		47,672
State and political subdivisions			65		65			-			130		33,643		33,773
Loans to depository institutions			-		-			-			-		1,250		1,250
Indirect lease financing			311		152			-			463		7,901		8,364
Retail:
1-4 family residential mortgages			752		5			270			1,027		28,703		29,730
Home equity loans and lines			295		2			106			403		59,574		59,977
Consumer			25		5			17			47		3,069		3,116
		$	3,928	$	688		$	770		$	5,386	$	496,366	$	501,752
The following tables disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of September 30, 2014 and December 31, 2013:
30-Sep-14		90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial		$	-	$	2,306
Construction			-		1,156
Secured by commercial real estate			-		4,545
Secured by residential real estate			-		2,161
State and political subdivisions			-		-
Indirect lease financing			-		7
Retail:
1-4 family residential mortgages			-		231
Home equity loans and lines			-		153
Consumer			-		-
		$	-	$	10,559
31-Dec-13		90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial			-	$	3,956
Construction			-		1,319
Secured by commercial real estate			-		4,630
Secured by residential real estate			-		2,829
State and political subdivisions			-		-
Loans to depository institutions			-		-
Indirect lease financing			-		37
Retail:
1-4 family residential mortgages			-		401
Home equity loans and lines			-		265
Consumer		$	1		16
		$	1	$	13,453
Activity in the allowance for loan losses for the three months ended September 30, 2014 and 2013 are as follows:
Three months ended September 30, 2014		Balance, beginning of period		Provision (credit) for loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial		$	2,407	$	(139	)	$	-		$	8	$	2,276
Construction			240		(67	)		-			-		173
Secured by commercial real estate			2,600		(129	)		-			1		2,472
Secured by residential real estate			1,708		555			(452	)		13		1,824
State and political subdivisions			214		(20	)		-			-		194
Loans to depository institutions			1		(1	)		-			-		-
Indirect lease financing			92		(6	)		(14	)		4		76
Retail:
1-4 family residential mortgages			372		39			(92	)		1		320
Home equity loans and lines			520		25			(3	)		5		547
Consumer			67		59			(17	)		12		121
Unallocated			679		(316	)	N/A			N/A			363
		$	8,900	$	-		$	(578	)	$	44	$	8,366
Three months ended September 30, 2013		Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial		$	1,994	$	131		$	(68	)	$	7	$	2,064
Construction			242		38			-			-		280
Secured by commercial real estate			3,916		(1	)		(491	)		-		3,424
Secured by residential real estate			1,437		238			-			10		1,685
State and political subdivisions			277		(5	)		(1	)		-		271
Loans to depository institutions			10		(6	)		-			-		4
Indirect lease financing			156		(64	)		-			11		103
Retail:
1-4 family residential mortgages			289		(40	)		-			-		249
Home equity loans and lines			664		(14	)		(53	)		16		613
Consumer			28		24			(21	)		4		35
Unallocated			418		(151	)	N/A			N/A			267
		$	9,431	$	150		$	(634	)	$	48	$	8,995
Activity in the allowance for loan losses for the nine months ended September 30, 2014 and 2013 are as follows:
Nine months ended September 30, 2014		Balance, beginning of period		Provision (credit) for loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial		$	2,044	$	190		$	(17	)	$	59	$	2,276
Construction			439		(266	)		-			-		173
Secured by commercial real estate			2,898		(427	)		-			1		2,472
Secured by residential real estate			1,632		623			(453	)		22		1,824
State and political subdivisions			186		8			-			-		194
Loans to depository institutions			4		(4	)		-			-		-
Indirect lease financing			103		(20	)		(20	)		13		76
Retail:
1-4 family residential mortgages			303		108			(92	)		1		320
Home equity loans and lines			583		(15	)		(124	)		103		547
Consumer			64		109			(88	)		36		121
Unallocated			669		(306	)	N/A			N/A			363
		$	8,925	$	-		$	(794	)	$	235	$	8,366
Nine months ended September 30, 2013		Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial		$	2,505	$	(395	)	$	(68	)	$	22	$	2,064
Construction			209		71			-			-		280
Secured by commercial real estate			3,795		119			(491	)		1		3,424
Secured by residential real estate			1,230		736			(336	)		55		1,685
State and political subdivisions			260		12			(1	)		-		271
Loans to depository institutions			15		(11	)		-			-		4
Indirect lease financing			168		(91	)		(1	)		27		103
Retail:
1-4 family residential mortgages			324		(75	)		-			-		249
Home equity loans and lines			582		234			(225	)		22		613
Consumer			27		40			(55	)		23		35
Unallocated			657		(390	)	N/A			N/A			267
		$	9,772	$	250		$	(1,177	)	$	150	$	8,995
As previously discussed, the Company maintains a loan review system, which includes a continuous review of the loan portfolio by internal and external parties to aid in the early identification of potential impaired loans. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial loans, loans to state and political subdivisions and indirect lease financing loans by using either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent.
Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential mortgage loans for impairment disclosures, unless such loans are part of a larger relationship that is impaired, or are classified as a troubled debt restructuring.
An allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the majority of the Company’s impaired loans are measured based on the estimated fair value of the loan’s collateral.
For commercial loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes impaired, a decision is made regarding whether an updated certified appraisal of the real estate is necessary. This decision is based on various considerations, including the age of the most recent appraisal, the loan-to-value ratio based on the original appraisal and the condition of the property. Appraised values are discounted to arrive at the estimated selling price of the collateral, which is considered to be the estimated fair value. The discounts also include estimated costs to sell the property.
For commercial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings or equipment appraisals or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets.
From time to time, QNB may extend, restructure, or otherwise modify the terms of existing loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that may be experiencing financial difficulties. A loan is considered to be a troubled debt restructuring (“TDR”) loan when the Company grants a concession to the borrower because of the borrower’s financial condition that it would not otherwise consider. Such concessions include the reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans classified as TDRs are considered non-performing and are also designated as impaired.
The concessions made for TDRs involve lowering the monthly payments on loans through periods of interest only payments, a reduction in interest rate below a market rate or an extension of the term of the loan without a corresponding adjustment to the risk premium reflected in the interest rate, or a combination of these three methods. The restructurings rarely result in the forgiveness of principal or accrued interest. If the borrower has demonstrated performance under the previous terms and our underwriting process shows the borrower has the capacity to continue to perform under the restructured terms, the loan will continue to accrue interest. Non-accruing restructured loans may be returned to accrual status when there has been a sustained period of repayment performance (generally six consecutive months of payments) and both principal and interest are deemed collectible. TDR loans that are in compliance with their modified terms and that yield a market rate may be removed from the TDR status after a period of performance.
Performing TDRs (not reported as non-accrual or past due 90 days or more and still accruing) totaled $1,895,000 and $1,960,000 as of September 30, 2014 and December 31, 2013, respectively. Non-performing TDRs totaled $5,515,000 and $6,601,000 as of September 30, 2014 and December 31, 2013, respectively. All TDRs are included in impaired loans.
The following table illustrates the specific reserve for loan losses allocated to loans modified as TDRs. These specific reserves are included in the allowance for loan losses for loans individually evaluated for impairment.
		30-Sep-14					31-Dec-13
		Unpaid principal balance		Related allowance			Unpaid principal balance			Related allowance
TDRs with no specific allowance recorded		$	5,701		-		$	5,647			-
TDRs with an allowance recorded			1,709	$	1,342			2,914		$	1,395
		$	7,410	$	1,342		$	8,561		$	1,395
The following tables present loans by loan class modified as TDRs during the three and nine months ended September 30, 2014 and 2013. The pre-modification and post-modification outstanding recorded investments disclosed in the tables below, represent carrying amounts immediately prior to the modification and at September 30, 2014 and 2013.
Three months ended September 30,		2014								2013
		Number of contracts		Pre-modification outstanding recorded			Post-modification outstanding recorded			Number of contracts		Pre-modification outstanding recorded		Post-modification outstanding recorded
				investment			investment					investment		investment
Commercial:
Secured by commercial real estate			-	$	-		$	-			2	$	2,289	$	2,289
Secured by residential real estate			-		-			-			12		690		683
			-	$	-		$	-			14	$	2,979	$	2,972
Nine months ended September 30,		2014								2013
		Number of contracts		Pre-modification outstanding recorded			Post-modification outstanding recorded			Number of contracts		Pre-modification outstanding recorded		Post-modification outstanding recorded
				investment			investment					investment		investment
Commercial:
Secured by commercial real estate			-		-			-			3	$	4,111	$	4,111
Secured by residential real estate			-		-			-			12		690		683
			-	$	-		$	-			15	$	4,801	$	4,794
The TDR concession made during the nine months ended September 30, 2014 involved a six-month interest only period and that loan has subsequently paid off. As of September 30, 2014 and December 31, 2013, QNB had commitments of $1,353,000 and $1,603,000, respectively, to lend additional funds to customers with loans whose terms have been modified in troubled debt restructurings. There were charge-offs of $522,000 and $0 during the nine months ended September 30, 2014 and 2013, respectively, resulting from loans modified as TDRs.
There were no loans modified as TDRs within 12 months prior to September 30, 2014 for which there was a payment default (30 days or more past due) during the nine months ended September 30, 2014.
The following tables present the balance in the allowance for loan losses at September 30, 2014 and December 31, 2013 disaggregated on the basis of the Company’s impairment method by class of loans receivable along with the balance of loans receivable by class, excluding unearned fees and costs, disaggregated on the basis of the Company’s impairment methodology:
		Allowance for Loan Losses								Loans Receivable
30-Sep-14		Balance		Balance related to loans individually evaluated for impairment			Balance related to loans collectively evaluated for impairment			Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
Commercial:
Commercial and industrial		$	2,276	$	1,194		$	1,082		$	116,233	$	7,725	$	108,508
Construction			173		-			173			18,439		1,184		17,255
Secured by commercial real estate			2,472		-			2,472			196,796		10,081		186,715
Secured by residential real estate			1,824		676			1,148			50,593		2,161		48,432
State and political subdivisions			194		-			194			43,167		-		43,167
Indirect lease financing			76		-			76			7,265		28		7,237
Retail:
1-4 family residential mortgages			320		4			316			35,743		347		35,396
Home equity loans and lines			547		39			508			64,132		153		63,979
Consumer			121		-			121			4,259		-		4,259
Unallocated			363	N/A			N/A			N/A		N/A		N/A
		$	8,366	$	1,913		$	6,090		$	536,627	$	21,679	$	514,948
		Allowance for Loan Losses								Loans Receivable
31-Dec-13		Balance		Balance related to loans individually evaluated for impairment			Balance related to loans collectively evaluated for impairment			Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
Commercial:
Commercial and industrial		$	2,044	$	1,106		$	938		$	111,339	$	10,304	$	101,035
Construction			439		121			318			15,929		1,351		14,578
Secured by commercial real estate			2,898		9			2,889			190,602		12,288		178,314
Secured by residential real estate			1,632		639			993			47,672		2,833		44,839
State and political subdivisions			186		-			186			33,773		-		33,773
Loans to depository institutions			4		-			4			1,250		-		1,250
Indirect lease financing			103		3			100			8,364		37		8,327
Retail:
1-4 family residential mortgages			303		63			240			29,730		522		29,208
Home equity loans and lines			583		70			513			59,977		266		59,711
Consumer			64		11			53			3,116		16		3,100
Unallocated			669	N/A			N/A			N/A		N/A		N/A
		$	8,925	$	2,022		$	6,234		$	501,752	$	27,617	$	474,135
The following tables summarize additional information in regards to impaired loans by loan portfolio class as of September 30, 2014 and December 31, 2013:
30-Sep-14		Recorded investment (after charge-offs)		Unpaid principal balance			Related allowance			Average recorded investment		Interest income recognized
With no specific allowance recorded:
Commercial:
Commercial and industrial		$	6,431	$	6,580		$	-
Construction			1,184		1,514			-
Secured by commercial real estate			10,081		10,594			-
Secured by residential real estate			288		333			-
State and political subdivisions			-		-			-
Indirect lease financing			28		30			-
Retail:
1-4 family residential mortgages			230		252			-
Home equity loans and lines			49		72			-
Consumer			-		-			-
		$	18,291	$	19,375		$	-
With an allowance recorded:
Commercial:
Commercial and industrial		$	1,294	$	1,475		$	1,194
Construction			-		-			-
Secured by commercial real estate			-		-			-
Secured by residential real estate			1,873		2,031			676
State and political subdivisions			-		-			-
Indirect lease financing			-		-			-
Retail:
1-4 family residential mortgages			117		117			4
Home equity loans and lines			104		128			39
Consumer			-		-			-
		$	3,388	$	3,751		$	1,913
Total:
Commercial:
Commercial and industrial		$	7,725	$	8,055		$	1,194		$	9,713	$	256
Construction			1,184		1,514			-			1,205		1
Secured by commercial real estate			10,081		10,594			-			12,045		281
Secured by residential real estate			2,161		2,364			676			2,615		-
State and political subdivisions			-		-			-			-		-
Indirect lease financing			28		30			-			27		-
Retail:
1-4 family residential mortgages			347		369			4			495		4
Home equity loans and lines			153		200			39			176		-
Consumer			-		-			-			2		-
		$	21,679	$	23,126		$	1,913		$	26,278	$	542
31-Dec-13		Recorded investment (after charge-offs)		Unpaid principal balance			Related allowance			Average recorded investment		Interest income recognized
With no specific allowance recorded:
Commercial:
Commercial and industrial		$	8,222	$	8,417		$	-
Construction			916		1,140			-
Secured by commercial real estate			12,251		12,568			-
Secured by residential real estate			728		839			-
State and political subdivisions			-		-			-
Loans to depository institutions			-		-			-
Indirect lease financing			13		16			-
Retail:
1-4 family residential mortgages			250		274			-
Home equity loans and lines			135		150			-
Consumer			-		-			-
		$	22,515	$	23,404		$	-
With an allowance recorded:
Commercial:
Commercial and industrial		$	2,082	$	2,350		$	1,106
Construction			435		493			121
Secured by commercial real estate			37		37			9
Secured by residential real estate			2,105		2,248			639
State and political subdivisions			-		-			-
Loans to depository institutions			-		-			-
Indirect lease financing			24		27			3
Retail:
1-4 family residential mortgages			272		284			63
Home equity loans and lines			131		154			70
Consumer			16		16			11
		$	5,102	$	5,609		$	2,022
Total:
Commercial:
Commercial and industrial		$	10,304	$	10,767		$	1,106		$	6,732	$	34
Construction			1,351		1,633			121			3,179		46
Secured by commercial real estate			12,288		12,605			9			13,765		399
Secured by residential real estate			2,833		3,087			639			3,090		23
State and political subdivisions			-		-			-			1,636		53
Loans to depository institutions			-		-			-			-		-
Indirect lease financing			37		43			3			63		-
Retail:
1-4 family residential mortgages			522		558			63			495		5
Home equity loans and lines			266		304			70			293		-
Consumer			16		16			11			1		-
		$	27,617	$	29,013		$	2,022		$	29,254	$	560

Note_9_Fair_Value_Measurements

Note 9 - Fair Value Measurements and Disclosures	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	9. FAIR VALUE MEASUREMENTS AND DISCLOSURES
	Financial Accounting Standards Board (FASB) ASC 820, Fair Value Measurements and Disclosures, defines fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants (fair values are not adjusted for transaction costs). ASC 820 also establishes a framework (fair value hierarchy) for measuring fair value under GAAP, and expands disclosures about fair value measurements.
	ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
		Level 1:	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
		Level 2:	Quoted prices in markets that are not active, or inputs that are observable either directly or indirectly, for substantially the full term of the asset or liability.
		Level 3:	Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity).
	An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement.
	The measurement of fair value should be consistent with one of the following valuation techniques: market approach, income approach, and/or cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (including a business). For example, valuation techniques consistent with the market approach often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering factors specific to the measurement (qualitative and quantitative). Valuation techniques consistent with the market approach include matrix pricing. Matrix pricing is a mathematical technique used principally to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the security’s relationship to other benchmark quoted securities.
	The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis and the fair value measurements by level within the fair value hierarchy as of September 30, 2014:
	30-Sep-14		Quoted prices in active markets for identical assets (Level 1)			Significant other observable input (Level 2)			Significant unobservable inputs (Level 3)		Balance at end of period
	Recurring fair value measurements
	Trading Securities
	State and municipal securities			-		$	4,122			-	$	4,122
	Securities available-for-sale
	U.S. Government agency securities			-			56,322			-		56,322
	State and municipal securities			-			74,133			-		74,133
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities			-			139,171			-		139,171
	Collateralized mortgage obligations (CMOs)			-			77,027			-		77,027
	Pooled trust preferred securities			-			-		$	2,462		2,462
	Corporate debt securities			-			6,060			-		6,060
	Equity securities		$	7,293			-			-		7,293
	Total securities available-for-sale		$	7,293		$	352,713		$	2,462	$	362,468
	Total recurring fair value measurements		$	7,293		$	356,835		$	2,462	$	366,590
	Nonrecurring fair value measurements
	Impaired loans		$	-		$	-		$	1,475	$	1,475
	Mortgage servicing rights			-			-			106		106
	Total nonrecurring fair value measurements		$	-		$	-		$	1,581	$	1,581
	There were no transfers in and out of Level 1 and Level 2 fair value measurements during the nine months ended September 30, 2014. There were also no transfers in or out of level 3 for the same period. There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the nine-month period ended September 30, 2014.
	The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis, the fair value measurements by level within the fair value hierarchy as of December 31, 2013:
	31-Dec-13		Quoted prices in active markets for identical assets (Level 1)			Significant other observable input (Level 2)			Significant unobservable inputs (Level 3)		Balance at end of period
	Recurring fair value measurements
	Securities available-for-sale
	U.S. Government agency securities			-		$	71,639			-	$	71,639
	State and municipal securities			-			87,199			-		87,199
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities			-			139,723			-		139,723
	Collateralized mortgage obligations (CMOs)			-			75,394			-		75,394
	Pooled trust preferred securities			-			-		$	2,069		2,069
	Corporate debt securities			-			6,021			-		6,021
	Equity securities		$	6,625			-			-		6,625
	Total securities available-for-sale		$	6,625		$	379,976		$	2,069	$	388,670
	Total recurring fair value measurements		$	6,625		$	379,976		$	2,069	$	388,670
	Nonrecurring fair value measurements
	Impaired loans		$	-		$	-		$	3,107	$	3,107
	Mortgage servicing rights			-			-			519		519
	Total nonrecurring fair value measurements		$	-		$	-		$	3,626	$	3,626
	The following tables present additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value:
			Quantitative information about Level 3 fair value measurements
	30-Sep-14		Fair value		Valuation techniques		Unobservable input	Value or range of values
	Impaired loans		$	1,475	Appraisal of collateral (1)		Appraisal adjustments (2)		-10% to -60	%
							Liquidation expenses (2)		0% to -10	%
	Mortgage servicing rights		$	106	Discounted		Remaining term		3 - 29 yrs
					cash flow
							Discount rate		10% to 12	%
	-1	Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various level 3 inputs which are not always identifiable.
	-2	Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range is presented as a percent of the initial appraised value.
			Quantitative information about Level 3 fair value measurements
	31-Dec-13		Fair value		Valuation techniques		Unobservable input	Value or range of values
	Impaired loans		$	3,107	Appraisal of collateral (1)		Appraisal adjustments (2)		-10% to -30	%
							Liquidation expenses (2)		0% to -10	%
	Mortgage servicing rights		$	519	Discounted		Remaining term		3 - 29 yrs
					cash flow
						Discount rate		10% to 12	%
-1	Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various level 3 inputs which are not always identifiable.
-2	Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range is presented as a percent of the initial appraised value.
The following table presents additional information about the securities available-for-sale measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the nine months ended September 30, 2014:
		Fair value measurements using
		significant unobservable inputs
		(Level 3)
Balance, January 1, 2014		$	2,069
Settlements			-
Total gains or losses (realized/unrealized)
Included in earnings			-
Included in other comprehensive income			393
Transfers in and/or out of Level 3			-
Balance, September 30, 2014		$	2,462
The Level 3 securities consist of seven collateralized debt obligation securities, PreTSL securities, which are backed by trust preferred securities issued by banks, thrifts, and insurance companies. As discussed in Note 7, despite the fact that there were some trades during December, the market for these securities at September 30, 2014 was not active and markets for similar securities also are not active. The inactivity was evidenced first by a significant widening of the bid-ask spread in the brokered markets in which PreTSLs trade and then by a significant decrease in the volume of trades relative to historical levels. The new issue market is also inactive and there are currently very few market participants who are willing and or able to transact for these securities.
Given conditions in the debt markets today and the absence of observable transactions in the secondary and new issue markets, we determined:
	●	The few observable transactions and market quotations that are available are not reliable for purposes of determining fair value at September 30, 2014;
	●	An income valuation approach technique (present value technique) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than the market approach valuation technique used at prior measurement dates; and
	●	PreTSLs will be classified within Level 3 of the fair value hierarchy because significant adjustments are required to determine fair value at the measurement date.
The Bank is aware of several factors indicating that recent transactions of PreTSL securities are not orderly including an increased spread between bid/ask prices, lower sales transaction volumes for these types of securities, and a lack of new issuances. As a result, the Bank engaged an independent third party to value the securities using a discounted cash flow analysis. The estimated cash flows are based on specific assumptions about defaults, deferrals and prepayments of the trust preferred securities underlying each PreTSL. The resulting collateral cash flows are allocated to the bond waterfall using the INTEXcalc valuation model.
The estimates for the conditional default rates (CDR) are based on the payment characteristics of the trust preferred securities themselves (e.g. current, deferred, or defaulted) as well as the financial condition of the trust preferred issuers in the pool. A near-term CDR for each issuer in the pool is estimated based on their financial condition using key financial ratios relating to the financial institution’s capitalization, asset quality, profitability and liquidity. In addition to the specific bank default assumptions, overall deal default rates are modeled. In 2015 and beyond, the CDR rate is calculated based upon a comparison of key financial ratios of active individual issuers without a short-term probability of default compared to all FDIC insured banks. To derive this long-term default rate, a comparison of certain key financial ratios of the active issuers in the security to all FDIC insured banks is reviewed. The active issuers are summarized by creating a weighted average based on issue size, then divided into categories based upon their status of deferral and whether or not a specific default assumption has been assigned to the issuer. To ensure an accurate comparison, the standard deviation across the issuers for each ratio is calculated and any issuer that falls more than three standard deviations above or below the average for that ratio is removed.
The base loss severity assumption and long-term loss severity assumptions are modeled at 95%. The severity factor for near-term CDRs is vectored to reflect the relative expected performance of the institutions modeled to default, with lower forecasted severities used for the higher quality institutions.
Prepayments are modeled to take into account the disruption in the asset-backed securities marketplace and the lack of new pooled trust preferred issuances. For purposes of the cash flow analysis, relatively modest rates of prepayment of 1% were forecasted. In addition to the base prepayment assumption, due to the enactment of the Dodd-Frank Act additional prepayment analysis was performed. First, all fixed rate trust preferred securities issued by banks with more than $15 billion in total assets at December 31, 2009 were identified. The current credit rating of these institutions was reviewed and it was assumed that any issuer with an investment grade credit rating would prepay their issuance as soon as possible, or July 1, 2015 for bank holding company subsidiaries of foreign banking organizations that have relied on Supervision and Regulation Letter SR-01-1. For those institutions rated below investment grade the holding companies’ approximate cost of long-term funding given their rating and marketplace interest rate was estimated. The following assumption was made; any holding company that could refinance for a cost savings of more than 2% will refinance and will do so as soon as possible, or July 1, 2015. Finally, for issuers not impacted by the Tier 1 regulatory capital legislation enacted by the Dodd-Frank Act, the issuers that have shown a recent history of prepayment of both floating rate and fixed rate issues were identified and it was assumed these issuers will prepay as soon as possible.
The internal rate of return is the pre-tax yield used to discount the best estimate of future cash flows after credit losses. The cash flows have been discounted using estimated market discount rates of 3-month LIBOR plus spreads ranging from 3.73% to 8.46%. The determination of appropriate market discount rates involved the consideration of the following:
	●	the time value of money
	●	the price for bearing uncertainty in cash flows
	●	other factors that would be considered by market participants
The analysis of discount rates involved the review of corporate bond spreads for banks, U.S. Treasury yields, credit default swap rates for financial companies (utilized as a proxy for credit), the swap/LIBOR yield curve and the characteristics of the individual securities being valued.
The following information should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only provided for a limited portion of QNB’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between QNB’s disclosures and those of other companies may not be meaningful.
The following methods and assumptions were used to estimate the fair values of each major classification of financial instrument and non-financial asset at September 30, 2014 and December 31, 2013:
Cash and cash equivalents, accrued interest receivable and accrued interest payable (carried at cost): The carrying amounts reported in the balance sheet approximate those assets’ fair value.
Investment securities - trading (carried at fair value), available for sale (carried at fair value) and held-to-maturity (carried at amortized cost): The fair value of securities are determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted prices. Level 2 debt securities are valued by a third-party pricing service commonly used in the banking industry. Level 2 fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution date, market consensus prepayment speeds, credit information and the security’s terms and conditions, among other things. For certain securities which are not traded in active markets or are subject to transfer restrictions, valuations are adjusted to reflect illiquidity and/or non-transferability, and such adjustments are generally based on available market evidence (Level 3). In the absence of such evidence, management’s best estimate is used. Management’s best estimate consists of both internal and external support on certain Level 3 investments. Cash flow models using a present value formula that includes assumptions market participants would use along with indicative exit pricing obtained from broker/dealers (where available) were used to support fair values of certain Level 3 investments.
Restricted investment in bank stocks (carried at cost): The fair value of stock in Atlantic Central Bankers Bank and the Federal Home Loan Bank is the carrying amount, based on redemption provisions, and considers the limited marketability of such securities.
Loans Held-for-Sale (carried at lower of cost or fair value): The fair value of loans held for sale is determined, when possible, using quoted secondary market prices. If no such quoted prices exist, the fair value of a loan is determined using quoted prices for a similar loan or loans, adjusted for the specific attributes of that loan.
Loans Receivable (carried at cost): The fair values of loans are estimated using discounted cash flow analyses, using market rates at the balance sheet date that reflect the credit and interest rate-risk inherent in the loans. Projected future cash flows are calculated based upon contractual maturity or call dates, projected repayments and prepayments of principal. Generally, for variable rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values.
Impaired Loans (generally carried at fair value): Impaired loans are loans, in which the Company has measured impairment generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements.
Mortgage Servicing Rights (carried at lower of cost or fair value): The fair value of mortgage servicing rights is based on a valuation model that calculates the present value of estimated net servicing income. The mortgage servicing rights are stratified into tranches based on predominant characteristics, such as interest rate, loan type and investor type. The valuation incorporates assumptions that market participants would use in estimating future net servicing income.
Foreclosed assets (other real estate owned and repossessed assets): Foreclosed assets are the only non-financial assets valued on a non-recurring basis which are held by the Company at fair value, less cost to sell. At foreclosure or repossession, if the fair value, less estimated costs to sell, of the collateral acquired (real estate, vehicles, equipment) is less than the Company’s recorded investment in the related loan, a write-down is recognized through a charge to the allowance for loan losses. Additionally, valuations are periodically performed by management and any subsequent reduction in value is recognized by a charge to income. The fair value of foreclosed assets held-for-sale is estimated using Level 3 inputs based on observable market data.
Deposit liabilities (carried at cost): The fair value of deposits with no stated maturity (e.g. demand deposits, interest-bearing demand accounts, money market accounts and savings accounts) are by definition, equal to the amount payable on demand at the reporting date (i.e. their carrying amounts). This approach to estimating fair value excludes the significant benefit that results from the low-cost funding provided by such deposit liabilities, as compared to alternative sources of funding. Deposits with a stated maturity (time deposits) have been valued using the present value of cash flows discounted at rates approximating the current market for similar deposits.
Short-term borrowings (carried at cost): The carrying amount of short-term borrowings approximates their fair values.
Long-term debt (carried at cost): The fair values of FHLB advances and securities sold under agreements to repurchase are estimated using discounted cash flow analysis, based on quoted prices for new long-term debt with similar credit risk characteristics, terms and remaining maturity. These prices obtained from this active market represent a fair value that is deemed to represent the transfer price if the liability were assumed by a third party.
Off-balance-sheet instruments (disclosed at cost): The fair values for the Bank’s off-balance sheet instruments (lending commitments and letters of credit) are based on fees currently charged in the market to enter into similar agreements, taking into account, the remaining terms of the agreements and the counterparties’ credit standing.
Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Company could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of the respective period ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end.
The estimated fair values and carrying amounts of the Company’s financial and off-balance sheet instruments are summarized as follows:
								Fair value measurements
30-Sep-14		Carrying			Fair value			Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs		Significant unobservable inputs
		amount								(Level 2)		(Level 3)
Financial assets
Cash and cash equivalents		$	65,417		$	65,417		$	65,417		-		-
Investment securities:
Trading			4,122			4,122			-	$	4,122		-
Available-for-sale			362,468			362,468			7,293		352,713	$	2,462
Held-to-maturity			146			158			-		158		-
Restricted investment in bank stocks			1,721			1,721			-		1,721		-
Loans held-for-sale			130			134			-		134		-
Net loans			528,316			527,819			-		-		527,819
Mortgage servicing rights			511			631			-		-		631
Accrued interest receivable			2,604			2,604			-		2,604		-
Financial liabilities
Deposits with no stated maturities		$	633,945			633,945			633,945		-		-
Deposits with stated maturities			246,351			247,201			-		247,201		-
Short-term borrowings			28,648			28,648			28,648		-		-
Accrued interest payable			337			337			-		337		-
Off-balance sheet instruments
Commitments to extend credit		$	-		$	-		$	-	$	-	$	-
Standby letters of credit			-			-			-		-		-
								Fair value measurements
31-Dec-13		Carrying			Fair value			Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs		Significant unobservable inputs
		amount								(Level 2)		(Level 3)
Financial assets
Cash and cash equivalents		$	16,286		$	16,286		$	16,286		-		-
Investment securities:
Available-for-sale			388,670			388,670			6,625	$	379,976	$	2,069
Held-to-maturity			146			162			-		162		-
Restricted investment in bank stocks			1,764			1,764			-		1,764		-
Net loans			492,791			491,635			-		-		491,635
Mortgage servicing rights			519			643			-		-		643
Accrued interest receivable			2,579			2,579			-		2,579		-
Financial liabilities
Deposits with no stated maturities		$	574,987		$	574,987		$	574,987		-	$	-
Deposits with stated maturities			239,545			241,959			-	$	241,959		-
Short-term borrowings			35,156			35,156			35,156		-		-
Long-term debt			5,000			5,056			-		5,056		-
Accrued interest payable			392			392			-		392		-
Off-balance sheet instruments
Commitments to extend credit		$	-		$	-		$	-	$	-	$	-
Standby letters of credit			-			-			-		-		-

Note_10_Offbalancesheet_Financ

Note 10 - Off-balance-sheet Financial Instruments and Guarantees	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	10. OFF-BALANCE-SHEET FINANCIAL INSTRUMENTS AND GUARANTEES
	In the normal course of business there are various legal proceedings, commitments, and contingent liabilities which are not reflected in the financial statements. Management does not anticipate any material losses as a result of these transactions and activities. They include, among other things, commitments to extend credit and standby letters of credit. The maximum exposure to credit loss, which represents the possibility of sustaining a loss due to the failure of the other parties to a financial instrument to perform according to the terms of the contract, is represented by the contractual amount of these instruments. QNB uses the same lending standards and policies in making credit commitments as it does for on-balance sheet instruments. The activity is controlled through credit approvals, control limits, and monitoring procedures.
	A summary of the Bank's financial instrument commitments is as follows:
		September 30,		December 31,
		2014		2013
	Commitments to extend credit and unused lines of credit	$	202,005	$	186,137
	Standby letters of credit		7,361		5,311
	Total financial instrument commitments	$	209,366	$	191,448
	Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require the payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. QNB evaluates each customer’s creditworthiness on a case-by-case basis.
	Standby letters of credit are conditional commitments issued by the Bank to guarantee the financial or performance obligation of a customer to a third party. QNB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making conditional obligations as it does for on-balance sheet instruments. These standby letters of credit expire within three years. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending other loan commitments. The Bank requires collateral and personal guarantees supporting these letters of credit as deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of personal guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The amount of the liability as of September 30, 2014 and December 31, 2013 for guarantees under standby letters of credit issued is not material.
	The amount of collateral obtained for letters of credit and commitments to extend credit is based on management’s credit evaluation of the customer. Collateral varies, but may include real estate, accounts receivable, marketable securities, pledged deposits, inventory or equipment.

Note_11_Regulatory_Restriction

Note 11 - Regulatory Restrictions	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Regulatory Capital Requirements under Banking Regulations [Text Block]	'
	11. REGULATORY RESTRICTIONS
	Dividends payable by the Company and the Bank are subject to various limitations imposed by statutes, regulations and policies adopted by bank regulatory agencies. Under Pennsylvania banking law, the Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval. Under Federal Reserve regulations, the Bank is limited as to the amount it may lend affiliates, including QNB Corp., unless such loans are collateralized by specific obligations.
	Both the Company and the Bank are subject to regulatory capital requirements administered by Federal banking agencies. Failure to meet minimum capital requirements can initiate actions by regulators that could have an effect on the financial statements. Under the framework for prompt corrective action, both the Company and the Bank must meet capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items. The capital amounts and classification are also subject to qualitative judgments by the regulators. Management believes, as of September 30, 2014, that the Company and the Bank met capital adequacy requirements to which they were subject.
	As of the most recent notification, the primary regulator of the Bank considered it to be “well capitalized” under the regulatory framework. There are no conditions or events since that notification that management believes have changed the classification. To be categorized as well capitalized, the Company and the Bank must maintain minimum ratios as set forth in the following table.
		Capital levels
		Actual					Adequately capitalized					Well capitalized
	As of September 30, 2014	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	92,081		14.09	%	$	52,275		8	%	N/A		N/A
	Bank		85,140		13.16			51,741		8			64,677		10	%
	Tier I capital (to risk-weighted assets):
	Consolidated		83,617		12.80			26,138		4		N/A		N/A
	Bank		77,052		11.91			25,871		4			38,806		6
	Tier I capital (to average assets):
	Consolidated		83,617		8.72			38,340		4		N/A		N/A
	Bank		77,052		8.09			38,078		4			47,598		5
		Capital levels
		Actual					Adequately capitalized					Well capitalized
	As of December 31, 2013	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	87,330		14.01	%	$	49,871		8	%	N/A		N/A
	Bank		81,076		13.13			49,402		8		$	61,753		10	%
	Tier I capital (to risk-weighted assets):
	Consolidated		79,037		12.68			24,936		4		N/A		N/A
	Bank		73,342		11.88			24,701		4			37,052		6
	Tier I capital (to average assets):
	Consolidated		79,037		8.45			37,419		4		N/A		N/A
	Bank		73,342		7.88			37,215		4			46,518		5

Note_3_Stockbased_Compensation1

Note 3 - Stock-based Compensation and Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
	Nine months ended September 30,	2014			2013
	Risk free interest rate		0.69	%		0.35	%
	Dividend yield		4.28			4.26
	Volatility		28.12			34.1
	Expected life (years)		5			5
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
		Number			Weighted			Weighted		Aggregate
		of options			average			average		intrinsic value
					exercise			remaining
					price			contractual term
								(in years)
	Outstanding at December 31, 2013		115,800		$	23.51
	Granted		20,000			25.16
	Exercised		(19,425	)		17.76
	Forfeited		(24,625	)		29.35
	Outstanding at September 30, 2014		91,750		$	23.52			3.33	$	172
	Exercisable at September 30, 2014		87,893		$	23.53			2.1	$	384

Note_5_Earnings_Per_Share_Tabl

Note 5 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three months				Nine months
		ended September 30,				ended September 30,
		2014		2013		2014		2013
	Numerator for basic and diluted earnings per share - net income	$	2,044	$	2,128	$	6,512	$	6,430
	Denominator for basic earnings per share - weighted average shares outstanding		3,298,057		3,253,939		3,286,438		3,243,385
	Effect of dilutive securities - employee stock options		11,408		12,542		9,766		11,543
	Denominator for diluted earnings per share - adjusted weighted average shares outstanding		3,309,465		3,266,481		3,296,204		3,254,928
	Earnings per share - basic	$	0.62	$	0.65	$	1.98	$	1.98
	Earnings per share - diluted	$	0.62	$	0.65	$	1.98	$	1.98

Note_6_Comprehensive_Income_Ta

Note 6 - Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
		September 30,			December 31,
		2014			2013
	Unrealized net holding gains (losses) on available-for-sale securities	$	142		$	(4,281	)
	Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings		(580	)		(889	)
	Accumulated other comprehensive loss		(438	)		(5,170	)
	Tax effect		149			1,758
	Accumulated other comprehensive loss, net of tax	$	(289	)	$	(3,412	)
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	'
	Details about accumulated other comprehensive income	Amount			Affected line item in the statement of income
		reclassified
		from
		accumulated
		other
		comprehensive
		income
	Unrealized net holding gains on available-for-sale securities	$	1,087		Net gain on sale of investment securities
	Tax effect		(370	)	Provision for income taxes
	Total reclass out of accumulated other comprehensive income, net of tax	$	717		Net of tax

Note_7_Investment_Securities_T

Note 7 - Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2014
Note 7 - Investment Securities (Tables) [Line Items]	'
Trading Securities [Table Text Block]	'
			Fair
	30-Sep-14		value
	State and municipal securities		$	4,122
Available-for-sale Securities [Table Text Block]	'
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	30-Sep-14		value			gains			losses				cost
	U.S. Government agency		$	56,322		$	161		$	(768	)		$	56,929
	State and municipal			74,133			1,604			(220	)			72,749
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			139,171			1,595			(1,120	)			138,696
	Collateralized mortgage obligations (CMOs)			77,027			391			(1,730	)			78,366
	Pooled trust preferred			2,462			167			(1,224	)			3,519
	Corporate debt			6,060			52			-				6,008
	Equity			7,293			714			(60	)			6,639
	Total investment securities available-for-sale		$	362,468		$	4,684		$	(5,122	)		$	362,906
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	31-Dec-13		value			gains			losses				cost
	U.S. Government agency		$	71,639		$	195		$	(1,702	)		$	73,146
	State and municipal			87,199			1,023			(1,627	)			87,803
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			139,723			1,436			(2,361	)			140,648
	Collateralized mortgage obligations (CMOs)			75,394			556			(2,334	)			77,172
	Pooled trust preferred			2,069			85			(1,535	)			3,519
	Corporate debt			6,021			24			(13	)			6,010
	Equity			6,625			1,127			(44	)			5,542
	Total investment securities available-for-sale		$	388,670		$	4,446		$	(9,616	)		$	393,840
Realized Gain (Loss) on Investments [Table Text Block]	'
	Three months ended					30-Sep-14														30-Sep-13
									Other-than-															Other-than-
			Gross			Gross			temporary							Gross				Gross				temporary
			realized			realized			impairment							realized				realized				impairment
			gains			losses			losses				Net gains			gains				losses				losses				Net gains
	Equity securities		$	181		$	-		$	-			$	181		$	303			$	-			$	-			$	303
	Debt securities			-			(1	)		-				(1	)		-				-				-				-
	Total		$	181		$	(1	)	$	-			$	180		$	303			$	-			$	-			$	303
	Nine months ended					30-Sep-14														30-Sep-13
									Other-than-															Other-than-
			Gross			Gross			temporary							Gross				Gross				temporary
			realized			realized			impairment							realized				realized				impairment
			gains			losses			losses				Net gains			gains				losses				losses				Net gains
	Equity securities		$	1,051		$	(6	)	$	-			$	1,045		$	672			$	-			$	(43	)		$	629
	Debt securities			137			(95	)		-				42			190				-				-				190
	Total		$	1,188		$	(101	)	$	-			$	1,087		$	862			$	-			$	(43	)		$	819
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Table Text Block]	'
			Three months ended						Nine months ended
			September 30,						September 30,
			2014			2013			2014				2013
	Balance, beginning of period		$	1,271		$	1,271		$	1,271			$	1,271
	Reductions: gain on payoff			-			-			-				-
	Additions:
	Initial credit impairments			-			-			-				-
	Subsequent credit impairments			-			-			-				-
	Balance, end of period		$	1,271		$	1,271		$	1,271			$	1,271
Held-to-maturity Securities [Table Text Block]	'
	Held-To-Maturity
			30-Sep-14													31-Dec-13
						Gross			Gross											Gross				Gross
						unrealized			unrealized											unrealized				unrealized
			Amortized			holding			holding				Fair			Amortized				holding				holding				Fair
			cost			gains			losses				value			cost				gains				losses				value
	State and municipal securities		$	146		$	12			-			$	158		$	146			$	16				-			$	162
Schedule of Unrealized Loss on Investments [Table Text Block]	'
	30-Sep-14
						Less than 12 months							12 months or longer							Total
			No. of			Fair			Unrealized				Fair			Unrealized				Fair				Unrealized
			securities			value			losses				value			losses				value				losses
	U.S. Government agency			36		$	15,539		$	(49	)		$	27,668		$	(719	)		$	43,207			$	(768	)
	State and municipal			49			5,772			(22	)			15,078			(198	)			20,850				(220	)
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			55			31,717			(162	)			43,761			(958	)			75,478				(1,120	)
	Collateralized mortgage obligations (CMOs)			49			16,313			(127	)			40,903			(1,603	)			57,216				(1,730	)
	Pooled trust preferred			5			-			-				1,994			(1,224	)			1,994				(1,224	)
	Equity			4			958			(60	)			-			-				958				(60	)
	Total			198		$	70,299		$	(420	)		$	129,404		$	(4,702	)		$	199,703			$	(5,122	)
	31-Dec-13
						Less than 12 months							12 months or longer							Total
			No. of			Fair			Unrealized				Fair			Unrealized				Fair				Unrealized
			securities			value			losses				value			losses				value				losses
	U.S. Government agency			44		$	54,563		$	(1,548	)		$	2,846		$	(154	)		$	57,409			$	(1,702	)
	State and municipal			87			33,750			(1,379	)			4,288			(248	)			38,038				(1,627	)
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			54			75,720			(2,238	)			1,884			(123	)			77,604				(2,361	)
	Collateralized mortgage obligations (CMOs)			45			33,622			(1,413	)			18,567			(921	)			52,189				(2,334	)
	Pooled trust preferred			5			-			-				1,683			(1,535	)			1,683				(1,535	)
	Corporate debt			2			1,987			(13	)			-			-				1,987				(13	)
	Equity			3			394			(24	)			136			(20	)			530				(44	)
	Total			240		$	200,036		$	(6,615	)		$	29,404		$	(3,001	)		$	229,440			$	(9,616	)
Schedule of Pooled Trust Preferred Securities [Table Text Block]	'
	Deal	Class		Book			Fair			Unreal-ized gains (losses)				Realized			Total			Moody's		Current				Current				Actual deferrals and defaults as a % of total collateral			Total performing collateral as a % of outstanding bonds
				value			value							OTTI			recognized			/Fitch		number of				number of
														credit			OTTI			ratings		performing				performing
														loss			credit					banks				insurance
														(YTD 2014)			loss									companies
	PreTSL IV	Mezzanine*		$	243		$	207		$	(36	)		$	-		$	(1	)	B1/B			5				-				18	%		140.1	%
	PreTSL V	Mezzanine*			-			-			-				-			(118	)	C/D			-				-				100			13.4
	PreTSL XVII	Mezzanine			752			506			(246	)			-			(222	)	C/C			32				5				29.1			84.6
	PreTSL XIX	Mezzanine			988			512			(476	)			-			-		C/C			38				12				17.2			86.8
	PreTSL XXV	Mezzanine			766			424			(342	)			-			(222	)	C/C			47				5				31			84.8
	PreTSL XXVI	Mezzanine			469			345			(124	)			-			(270	)	C/C			42				7				26.3			90.2
	PreTSL XXVI	Mezzanine			301			468			167				-			(438	)	C/C			42				7				26.3			90.2
				$	3,519		$	2,462		$	(1,057	)		$	-		$	(1,271	)
Available-for-sale Securities [Member]	'
Note 7 - Investment Securities (Tables) [Line Items]	'
Investments Classified by Contractual Maturity Date [Table Text Block]	'
						Amortized
	30-Sep-14		Fair value			cost
	Due in one year or less		$	9,099		$	8,980
	Due after one year through five years			231,661			231,970
	Due after five years through ten years			87,737			88,139
	Due after ten years			26,678			27,178
	Equity securities			7,293			6,639
	Total investment securities available-for-sale		$	362,468		$	362,906
Held-to-maturity Securities [Member]	'
Note 7 - Investment Securities (Tables) [Line Items]	'
Investments Classified by Contractual Maturity Date [Table Text Block]	'
						Amortized
	30-Sep-14		Fair value			cost
	Due in one year or less			-			-
	Due after one year through five years		$	158		$	146
	Due after five years through ten years			-			-
	Due after ten years			-			-
	Total investment securities held-to-maturity		$	158		$	146

Note_8_Loans_and_Allowance_for1

Note 8 - Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2014
Note 8 - Loans and Allowance for Loan Losses (Tables) [Line Items]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'
		September 30,		December 31,
		2014		2013
	Commercial:
	Commercial and industrial	$	116,233	$	111,339
	Construction		18,439		15,929
	Secured by commercial real estate		196,796		190,602
	Secured by residential real estate		50,593		47,672
	State and political subdivisions		43,167		33,773
	Loans to depository institutions		-		1,250
	Indirect lease financing		7,265		8,364
	Retail:
	1-4 family residential mortgages		35,743		29,730
	Home equity loans and lines		64,132		59,977
	Consumer		4,259		3,116
	Total loans		536,627		501,752
	Net unearned costs (fees)		55		(36	)
	Loans receivable	$	536,682	$	501,716
Financing Receivable Credit Quality Indicators [Table Text Block]	'
	30-Sep-14	Pass		Special			Substandard			Doubtful		Total
				mention
	Commercial:
	Commercial and industrial	$	108,060	$	411		$	7,762		$	-	$	116,233
	Construction		17,070		186			1,183			-		18,439
	Secured by commercial real estate		173,590		1,989			21,217			-		196,796
	Secured by residential real estate		47,407		183			3,003			-		50,593
	State and political subdivisions		43,140		-			27			-		43,167
	Indirect lease financing		7,088		-			177			-		7,265
		$	396,355	$	2,769		$	33,369		$	-	$	432,493
	31-Dec-13	Pass		Special			Substandard			Doubtful		Total
				mention
	Commercial:
	Commercial and industrial	$	100,943	$	59		$	10,337		$	-	$	111,339
	Construction		13,751		827			1,351			-		15,929
	Secured by commercial real estate		163,349		4,199			23,054			-		190,602
	Secured by residential real estate		43,854		187			3,631			-		47,672
	State and political subdivisions		33,488		-			285			-		33,773
	Loans to depository institutions		1,250		-			-			-		1,250
	Indirect lease financing		8,199		-			165			-		8,364
		$	364,834	$	5,272		$	38,823		$	-	$	408,929
Past Due Financing Receivables [Table Text Block]	'
	30-Sep-14	30-59 days past due		60-89 days past due			90 days or more past due			Total past due loans		Current		Total loans receivable
	Commercial:
	Commercial and industrial	$	6	$	53		$	214		$	273	$	115,960	$	116,233
	Construction		-		-			-			-		18,439		18,439
	Secured by commercial real estate		598		-			493			1,091		195,705		196,796
	Secured by residential real estate		686		279			647			1,612		48,981		50,593
	State and political subdivisions		-		-			-			-		43,167		43,167
	Indirect lease financing		28		37			-			65		7,200		7,265
	Retail:
	1-4 family residential mortgages		-		230			-			230		35,513		35,743
	Home equity loans and lines		82		-			30			112		64,020		64,132
	Consumer		20		58			-			78		4,181		4,259
		$	1,420	$	657		$	1,384		$	3,461	$	533,166	$	536,627
	31-Dec-13	30-59 days past due		60-89 days past due			90 days or more past due			Total past due loans		Current		Total loans receivable
	Commercial:
	Commercial and industrial	$	112		-		$	17		$	129	$	111,210	$	111,339
	Construction		-		-			-			-		15,929		15,929
	Secured by commercial real estate		1,126	$	361			255			1,742		188,860		190,602
	Secured by residential real estate		1,242		98			105			1,445		46,227		47,672
	State and political subdivisions		65		65			-			130		33,643		33,773
	Loans to depository institutions		-		-			-			-		1,250		1,250
	Indirect lease financing		311		152			-			463		7,901		8,364
	Retail:
	1-4 family residential mortgages		752		5			270			1,027		28,703		29,730
	Home equity loans and lines		295		2			106			403		59,574		59,977
	Consumer		25		5			17			47		3,069		3,116
		$	3,928	$	688		$	770		$	5,386	$	496,366	$	501,752
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]	'
	30-Sep-14	90 days or more past due (still accruing)		Non-accrual
	Commercial:
	Commercial and industrial	$	-	$	2,306
	Construction		-		1,156
	Secured by commercial real estate		-		4,545
	Secured by residential real estate		-		2,161
	State and political subdivisions		-		-
	Indirect lease financing		-		7
	Retail:
	1-4 family residential mortgages		-		231
	Home equity loans and lines		-		153
	Consumer		-		-
		$	-	$	10,559
	31-Dec-13	90 days or more past due (still accruing)		Non-accrual
	Commercial:
	Commercial and industrial		-	$	3,956
	Construction		-		1,319
	Secured by commercial real estate		-		4,630
	Secured by residential real estate		-		2,829
	State and political subdivisions		-		-
	Loans to depository institutions		-		-
	Indirect lease financing		-		37
	Retail:
	1-4 family residential mortgages		-		401
	Home equity loans and lines		-		265
	Consumer	$	1		16
		$	1	$	13,453
Allowance for Credit Losses on Financing Receivables [Table Text Block]	'
	Three months ended September 30, 2014	Balance, beginning of period		Provision (credit) for loan losses			Charge-offs			Recoveries		Balance, end of period
	Commercial:
	Commercial and industrial	$	2,407	$	(139	)	$	-		$	8	$	2,276
	Construction		240		(67	)		-			-		173
	Secured by commercial real estate		2,600		(129	)		-			1		2,472
	Secured by residential real estate		1,708		555			(452	)		13		1,824
	State and political subdivisions		214		(20	)		-			-		194
	Loans to depository institutions		1		(1	)		-			-		-
	Indirect lease financing		92		(6	)		(14	)		4		76
	Retail:
	1-4 family residential mortgages		372		39			(92	)		1		320
	Home equity loans and lines		520		25			(3	)		5		547
	Consumer		67		59			(17	)		12		121
	Unallocated		679		(316	)	N/A			N/A			363
		$	8,900	$	-		$	(578	)	$	44	$	8,366
	Three months ended September 30, 2013	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
	Commercial:
	Commercial and industrial	$	1,994	$	131		$	(68	)	$	7	$	2,064
	Construction		242		38			-			-		280
	Secured by commercial real estate		3,916		(1	)		(491	)		-		3,424
	Secured by residential real estate		1,437		238			-			10		1,685
	State and political subdivisions		277		(5	)		(1	)		-		271
	Loans to depository institutions		10		(6	)		-			-		4
	Indirect lease financing		156		(64	)		-			11		103
	Retail:
	1-4 family residential mortgages		289		(40	)		-			-		249
	Home equity loans and lines		664		(14	)		(53	)		16		613
	Consumer		28		24			(21	)		4		35
	Unallocated		418		(151	)	N/A			N/A			267
		$	9,431	$	150		$	(634	)	$	48	$	8,995
	Nine months ended September 30, 2014	Balance, beginning of period		Provision (credit) for loan losses			Charge-offs			Recoveries		Balance, end of period
	Commercial:
	Commercial and industrial	$	2,044	$	190		$	(17	)	$	59	$	2,276
	Construction		439		(266	)		-			-		173
	Secured by commercial real estate		2,898		(427	)		-			1		2,472
	Secured by residential real estate		1,632		623			(453	)		22		1,824
	State and political subdivisions		186		8			-			-		194
	Loans to depository institutions		4		(4	)		-			-		-
	Indirect lease financing		103		(20	)		(20	)		13		76
	Retail:
	1-4 family residential mortgages		303		108			(92	)		1		320
	Home equity loans and lines		583		(15	)		(124	)		103		547
	Consumer		64		109			(88	)		36		121
	Unallocated		669		(306	)	N/A			N/A			363
		$	8,925	$	-		$	(794	)	$	235	$	8,366
	Nine months ended September 30, 2013	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
	Commercial:
	Commercial and industrial	$	2,505	$	(395	)	$	(68	)	$	22	$	2,064
	Construction		209		71			-			-		280
	Secured by commercial real estate		3,795		119			(491	)		1		3,424
	Secured by residential real estate		1,230		736			(336	)		55		1,685
	State and political subdivisions		260		12			(1	)		-		271
	Loans to depository institutions		15		(11	)		-			-		4
	Indirect lease financing		168		(91	)		(1	)		27		103
	Retail:
	1-4 family residential mortgages		324		(75	)		-			-		249
	Home equity loans and lines		582		234			(225	)		22		613
	Consumer		27		40			(55	)		23		35
	Unallocated		657		(390	)	N/A			N/A			267
		$	9,772	$	250		$	(1,177	)	$	150	$	8,995
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	'
	Three months ended September 30,	2014								2013
		Number of contracts		Pre-modification outstanding recorded			Post-modification outstanding recorded			Number of contracts		Pre-modification outstanding recorded		Post-modification outstanding recorded
				investment			investment					investment		investment
	Commercial:
	Secured by commercial real estate		-	$	-		$	-			2	$	2,289	$	2,289
	Secured by residential real estate		-		-			-			12		690		683
			-	$	-		$	-			14	$	2,979	$	2,972
	Nine months ended September 30,	2014								2013
		Number of contracts		Pre-modification outstanding recorded			Post-modification outstanding recorded			Number of contracts		Pre-modification outstanding recorded		Post-modification outstanding recorded
				investment			investment					investment		investment
	Commercial:
	Secured by commercial real estate		-		-			-			3	$	4,111	$	4,111
	Secured by residential real estate		-		-			-			12		690		683
			-	$	-		$	-			15	$	4,801	$	4,794
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]	'
		Allowance for Loan Losses								Loans Receivable
	30-Sep-14	Balance		Balance related to loans individually evaluated for impairment			Balance related to loans collectively evaluated for impairment			Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
	Commercial:
	Commercial and industrial	$	2,276	$	1,194		$	1,082		$	116,233	$	7,725	$	108,508
	Construction		173		-			173			18,439		1,184		17,255
	Secured by commercial real estate		2,472		-			2,472			196,796		10,081		186,715
	Secured by residential real estate		1,824		676			1,148			50,593		2,161		48,432
	State and political subdivisions		194		-			194			43,167		-		43,167
	Indirect lease financing		76		-			76			7,265		28		7,237
	Retail:
	1-4 family residential mortgages		320		4			316			35,743		347		35,396
	Home equity loans and lines		547		39			508			64,132		153		63,979
	Consumer		121		-			121			4,259		-		4,259
	Unallocated		363	N/A			N/A			N/A		N/A		N/A
		$	8,366	$	1,913		$	6,090		$	536,627	$	21,679	$	514,948
		Allowance for Loan Losses								Loans Receivable
	31-Dec-13	Balance		Balance related to loans individually evaluated for impairment			Balance related to loans collectively evaluated for impairment			Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
	Commercial:
	Commercial and industrial	$	2,044	$	1,106		$	938		$	111,339	$	10,304	$	101,035
	Construction		439		121			318			15,929		1,351		14,578
	Secured by commercial real estate		2,898		9			2,889			190,602		12,288		178,314
	Secured by residential real estate		1,632		639			993			47,672		2,833		44,839
	State and political subdivisions		186		-			186			33,773		-		33,773
	Loans to depository institutions		4		-			4			1,250		-		1,250
	Indirect lease financing		103		3			100			8,364		37		8,327
	Retail:
	1-4 family residential mortgages		303		63			240			29,730		522		29,208
	Home equity loans and lines		583		70			513			59,977		266		59,711
	Consumer		64		11			53			3,116		16		3,100
	Unallocated		669	N/A			N/A			N/A		N/A		N/A
		$	8,925	$	2,022		$	6,234		$	501,752	$	27,617	$	474,135
Impaired Financing Receivables [Table Text Block]	'
	30-Sep-14	Recorded investment (after charge-offs)		Unpaid principal balance			Related allowance			Average recorded investment		Interest income recognized
	With no specific allowance recorded:
	Commercial:
	Commercial and industrial	$	6,431	$	6,580		$	-
	Construction		1,184		1,514			-
	Secured by commercial real estate		10,081		10,594			-
	Secured by residential real estate		288		333			-
	State and political subdivisions		-		-			-
	Indirect lease financing		28		30			-
	Retail:
	1-4 family residential mortgages		230		252			-
	Home equity loans and lines		49		72			-
	Consumer		-		-			-
		$	18,291	$	19,375		$	-
	With an allowance recorded:
	Commercial:
	Commercial and industrial	$	1,294	$	1,475		$	1,194
	Construction		-		-			-
	Secured by commercial real estate		-		-			-
	Secured by residential real estate		1,873		2,031			676
	State and political subdivisions		-		-			-
	Indirect lease financing		-		-			-
	Retail:
	1-4 family residential mortgages		117		117			4
	Home equity loans and lines		104		128			39
	Consumer		-		-			-
		$	3,388	$	3,751		$	1,913
	Total:
	Commercial:
	Commercial and industrial	$	7,725	$	8,055		$	1,194		$	9,713	$	256
	Construction		1,184		1,514			-			1,205		1
	Secured by commercial real estate		10,081		10,594			-			12,045		281
	Secured by residential real estate		2,161		2,364			676			2,615		-
	State and political subdivisions		-		-			-			-		-
	Indirect lease financing		28		30			-			27		-
	Retail:
	1-4 family residential mortgages		347		369			4			495		4
	Home equity loans and lines		153		200			39			176		-
	Consumer		-		-			-			2		-
		$	21,679	$	23,126		$	1,913		$	26,278	$	542
	31-Dec-13	Recorded investment (after charge-offs)		Unpaid principal balance			Related allowance			Average recorded investment		Interest income recognized
	With no specific allowance recorded:
	Commercial:
	Commercial and industrial	$	8,222	$	8,417		$	-
	Construction		916		1,140			-
	Secured by commercial real estate		12,251		12,568			-
	Secured by residential real estate		728		839			-
	State and political subdivisions		-		-			-
	Loans to depository institutions		-		-			-
	Indirect lease financing		13		16			-
	Retail:
	1-4 family residential mortgages		250		274			-
	Home equity loans and lines		135		150			-
	Consumer		-		-			-
		$	22,515	$	23,404		$	-
	With an allowance recorded:
	Commercial:
	Commercial and industrial	$	2,082	$	2,350		$	1,106
	Construction		435		493			121
	Secured by commercial real estate		37		37			9
	Secured by residential real estate		2,105		2,248			639
	State and political subdivisions		-		-			-
	Loans to depository institutions		-		-			-
Indirect lease financing		24		27			3
Retail:
1-4 family residential mortgages		272		284			63
Home equity loans and lines		131		154			70
Consumer		16		16			11
	$	5,102	$	5,609		$	2,022
Total:
Commercial:
Commercial and industrial	$	10,304	$	10,767		$	1,106		$	6,732	$	34
Construction		1,351		1,633			121			3,179		46
Secured by commercial real estate		12,288		12,605			9			13,765		399
Secured by residential real estate		2,833		3,087			639			3,090		23
State and political subdivisions		-		-			-			1,636		53
Loans to depository institutions		-		-			-			-		-
Indirect lease financing		37		43			3			63		-
Retail:
1-4 family residential mortgages		522		558			63			495		5
Home equity loans and lines		266		304			70			293		-
Consumer		16		16			11			1		-
	$	27,617	$	29,013		$	2,022		$	29,254	$	560
Troubled Debt Restructuring [Member]	'
Note 8 - Loans and Allowance for Loan Losses (Tables) [Line Items]	'
Allowance for Credit Losses on Financing Receivables [Table Text Block]	'
		30-Sep-14					31-Dec-13
		Unpaid principal balance		Related allowance			Unpaid principal balance			Related allowance
	TDRs with no specific allowance recorded	$	5,701		-		$	5,647			-
	TDRs with an allowance recorded		1,709	$	1,342			2,914		$	1,395
		$	7,410	$	1,342		$	8,561		$	1,395
Total Retail Loans [Member]	'
Note 8 - Loans and Allowance for Loan Losses (Tables) [Line Items]	'
Financing Receivable Credit Quality Indicators [Table Text Block]	'
	30-Sep-14	Performing		Non-			Total
				performing
	Retail:
	1-4 family residential mortgages	$	35,512	$	231		$	35,743
	Home equity loans and lines		63,979		153			64,132
	Consumer		4,259		-			4,259
		$	103,750	$	384		$	104,134
	31-Dec-13	Performing		Non-			Total
				performing
	Retail:
	1-4 family residential mortgages	$	29,329	$	401		$	29,730
	Home equity loans and lines		59,712		265			59,977
	Consumer		3,099		17			3,116
		$	92,140	$	683		$	92,823

Note_9_Fair_Value_Measurements1

Note 9 - Fair Value Measurements and Disclosures (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	'
	30-Sep-14	Quoted prices in active markets for identical assets (Level 1)			Significant other observable input (Level 2)			Significant unobservable inputs (Level 3)		Balance at end of period
	Recurring fair value measurements
	Trading Securities
	State and municipal securities		-		$	4,122			-	$	4,122
	Securities available-for-sale
	U.S. Government agency securities		-			56,322			-		56,322
	State and municipal securities		-			74,133			-		74,133
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities		-			139,171			-		139,171
	Collateralized mortgage obligations (CMOs)		-			77,027			-		77,027
	Pooled trust preferred securities		-			-		$	2,462		2,462
	Corporate debt securities		-			6,060			-		6,060
	Equity securities	$	7,293			-			-		7,293
	Total securities available-for-sale	$	7,293		$	352,713		$	2,462	$	362,468
	Total recurring fair value measurements	$	7,293		$	356,835		$	2,462	$	366,590
	Nonrecurring fair value measurements
	Impaired loans	$	-		$	-		$	1,475	$	1,475
	Mortgage servicing rights		-			-			106		106
	Total nonrecurring fair value measurements	$	-		$	-		$	1,581	$	1,581
	31-Dec-13	Quoted prices in active markets for identical assets (Level 1)			Significant other observable input (Level 2)			Significant unobservable inputs (Level 3)		Balance at end of period
	Recurring fair value measurements
	Securities available-for-sale
	U.S. Government agency securities		-		$	71,639			-	$	71,639
	State and municipal securities		-			87,199			-		87,199
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities		-			139,723			-		139,723
	Collateralized mortgage obligations (CMOs)		-			75,394			-		75,394
	Pooled trust preferred securities		-			-		$	2,069		2,069
	Corporate debt securities		-			6,021			-		6,021
	Equity securities	$	6,625			-			-		6,625
	Total securities available-for-sale	$	6,625		$	379,976		$	2,069	$	388,670
	Total recurring fair value measurements	$	6,625		$	379,976		$	2,069	$	388,670
	Nonrecurring fair value measurements
	Impaired loans	$	-		$	-		$	3,107	$	3,107
	Mortgage servicing rights		-			-			519		519
	Total nonrecurring fair value measurements	$	-		$	-		$	3,626	$	3,626
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]	'
		Quantitative information about Level 3 fair value measurements
	30-Sep-14	Fair value		Valuation techniques		Unobservable input	Value or range of values
	Impaired loans	$	1,475	Appraisal of collateral (1)		Appraisal adjustments (2)		-10% to -60	%
						Liquidation expenses (2)		0% to -10	%
	Mortgage servicing rights	$	106	Discounted		Remaining term		3 - 29 yrs
				cash flow
						Discount rate		10% to 12	%
		Quantitative information about Level 3 fair value measurements
	31-Dec-13	Fair value		Valuation techniques		Unobservable input	Value or range of values
	Impaired loans	$	3,107	Appraisal of collateral (1)		Appraisal adjustments (2)		-10% to -30	%
						Liquidation expenses (2)		0% to -10	%
	Mortgage servicing rights	$	519	Discounted		Remaining term		3 - 29 yrs
				cash flow
						Discount rate		10% to 12	%
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
		Fair value measurements using
		significant unobservable inputs
		(Level 3)
	Balance, January 1, 2014	$	2,069
	Settlements		-
	Total gains or losses (realized/unrealized)
	Included in earnings		-
	Included in other comprehensive income		393
	Transfers in and/or out of Level 3		-
	Balance, September 30, 2014	$	2,462
Fair Value, by Balance Sheet Grouping [Table Text Block]	'
								Fair value measurements
	30-Sep-14	Carrying			Fair value			Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs		Significant unobservable inputs
		amount								(Level 2)		(Level 3)
	Financial assets
	Cash and cash equivalents	$	65,417		$	65,417		$	65,417		-		-
	Investment securities:
	Trading		4,122			4,122			-	$	4,122		-
	Available-for-sale		362,468			362,468			7,293		352,713	$	2,462
	Held-to-maturity		146			158			-		158		-
	Restricted investment in bank stocks		1,721			1,721			-		1,721		-
	Loans held-for-sale		130			134			-		134		-
	Net loans		528,316			527,819			-		-		527,819
	Mortgage servicing rights		511			631			-		-		631
	Accrued interest receivable		2,604			2,604			-		2,604		-
	Financial liabilities
	Deposits with no stated maturities	$	633,945			633,945			633,945		-		-
	Deposits with stated maturities		246,351			247,201			-		247,201		-
	Short-term borrowings		28,648			28,648			28,648		-		-
	Accrued interest payable		337			337			-		337		-
	Off-balance sheet instruments
	Commitments to extend credit	$	-		$	-		$	-	$	-	$	-
	Standby letters of credit		-			-			-		-		-
								Fair value measurements
	31-Dec-13	Carrying			Fair value			Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs		Significant unobservable inputs
		amount								(Level 2)		(Level 3)
	Financial assets
	Cash and cash equivalents	$	16,286		$	16,286		$	16,286		-		-
	Investment securities:
	Available-for-sale		388,670			388,670			6,625	$	379,976	$	2,069
	Held-to-maturity		146			162			-		162		-
	Restricted investment in bank stocks		1,764			1,764			-		1,764		-
	Net loans		492,791			491,635			-		-		491,635
	Mortgage servicing rights		519			643			-		-		643
	Accrued interest receivable		2,579			2,579			-		2,579		-
	Financial liabilities
	Deposits with no stated maturities	$	574,987		$	574,987		$	574,987		-	$	-
	Deposits with stated maturities		239,545			241,959			-	$	241,959		-
	Short-term borrowings		35,156			35,156			35,156		-		-
	Long-term debt		5,000			5,056			-		5,056		-
	Accrued interest payable		392			392			-		392		-
	Off-balance sheet instruments
	Commitments to extend credit	$	-		$	-		$	-	$	-	$	-
	Standby letters of credit		-			-			-		-		-

Note_10_Offbalancesheet_Financ1

Note 10 - Off-balance-sheet Financial Instruments and Guarantees (Tables)	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	'
		September 30,		December 31,
		2014		2013
	Commitments to extend credit and unused lines of credit	$	202,005	$	186,137
	Standby letters of credit		7,361		5,311
	Total financial instrument commitments	$	209,366	$	191,448

Note_11_Regulatory_Restriction1

Note 11 - Regulatory Restrictions (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	'
		Capital levels
		Actual					Adequately capitalized					Well capitalized
	As of September 30, 2014	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	92,081		14.09	%	$	52,275		8	%	N/A		N/A
	Bank		85,140		13.16			51,741		8			64,677		10	%
	Tier I capital (to risk-weighted assets):
	Consolidated		83,617		12.80			26,138		4		N/A		N/A
	Bank		77,052		11.91			25,871		4			38,806		6
	Tier I capital (to average assets):
	Consolidated		83,617		8.72			38,340		4		N/A		N/A
	Bank		77,052		8.09			38,078		4			47,598		5
		Capital levels
		Actual					Adequately capitalized					Well capitalized
	As of December 31, 2013	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	87,330		14.01	%	$	49,871		8	%	N/A		N/A
	Bank		81,076		13.13			49,402		8		$	61,753		10	%
	Tier I capital (to risk-weighted assets):
	Consolidated		79,037		12.68			24,936		4		N/A		N/A
	Bank		73,342		11.88			24,701		4			37,052		6
	Tier I capital (to average assets):
	Consolidated		79,037		8.45			37,419		4		N/A		N/A
	Bank		73,342		7.88			37,215		4			46,518		5

Note_3_Stockbased_Compensation2

Note 3 - Stock-based Compensation and Shareholders' Equity (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Allocated Share-based Compensation Expense (in Dollars)	$17,000	$18,000	$60,000	$48,000	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)	$80,000	'	$80,000	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'	'	'28 months	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	'	'	20,000	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	'	'	19,425	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	91,750	'	91,750	'	115,800
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	'	'	$3.81	$4.52	'
Employee Stock Option [Member] | Minimum [Member] | The 1998 Plan [Member]	'	'	'	'	'
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	'	'	'6 months	'	'
Employee Stock Option [Member] | Maximum [Member] | The 1998 Plan [Member]	'	'	'	'	'
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	'	'	'10 years	'	'
Employee Stock Option [Member] | The 1998 Plan [Member]	'	'	'	'	'
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'	'	'3 years	'	'
The 1998 Plan [Member]	'	'	'	'	'
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	220,500	'	220,500	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	'	'	225,058	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period	'	'	45,444	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	'	'	164,814	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	14,800	'	14,800	'	'
The 2005 Plan [Member]	'	'	'	'	'
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	200,000	'	200,000	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	'	'	'5 years	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	'	'	163,200	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period	'	'	54,625	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	'	'	31,625	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	76,950	'	76,950	'	'

Note_3_Stockbased_Compensation3

Note 3 - Stock-based Compensation and Shareholders' Equity (Details) - Assumptions Used in Option Pricing Model	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Assumptions Used in Option Pricing Model [Abstract]	'	'
Risk free interest rate	0.69%	0.35%
Dividend yield	4.28%	4.26%
Volatility	28.12%	34.10%
Expected life (years)	'5 years	'5 years

Note_3_Stockbased_Compensation4

Note 3 - Stock-based Compensation and Shareholders' Equity (Details) - Stock Option Activity (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Stock Option Activity [Abstract]	'	'
Number of Options	91,750	115,800
Weighted Average Exercise Price	$23.52	$23.51
Weighted Average Remaining Contractual Term	'3 years 120 days	'
Aggregate Intrinsic Value	$172	'
Exercisable at September 30, 2014	87,893	'
Exercisable at September 30, 2014	$23.53	'
Exercisable at September 30, 2014	'2 years 36 days	'
Exercisable at September 30, 2014	$384	'
Granted	20,000	'
Granted	$25.16	'
Exercised	-19,425	'
Exercised	$17.76	'
Forfeited	-24,625	'
Forfeited	$29.35	'

Note_4_Share_Repurchase_Plan_D

Note 4 - Share Repurchase Plan (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
			Share Repurchase Program [Member]
Note 4 - Share Repurchase Plan (Details) [Line Items]	'	'	'
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	100,000	'	'
Treasury Stock, Shares, Acquired	'	'	0
Treasury Stock, Shares	164,569	164,569	57,883
Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)	'	'	$16.97
Treasury Stock, Value (in Dollars)	$2,476,000	$2,476,000	$982,000

Note_5_Earnings_Per_Share_Deta

Note 5 - Earnings Per Share (Details) (Equity Option [Member])	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Equity Option [Member]	'	'	'	'
Note 5 - Earnings Per Share (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	31,450	49,800	31,450	52,300

Note_5_Earnings_Per_Share_Deta1

Note 5 - Earnings Per Share (Details) - Computation of Basic and Diluted Earnings Per Share (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Computation of Basic and Diluted Earnings Per Share [Abstract]	'	'	'	'
Numerator for basic and diluted earnings per share - net income (in Dollars)	$2,044	$2,128	$6,512	$6,430
Denominator for basic earnings per share - weighted average shares outstanding	3,298,057	3,253,939	3,286,438	3,243,385
Effect of dilutive securities - employee stock options	11,408	12,542	9,766	11,543
Denominator for diluted earnings per share - adjusted weighted average shares outstanding	3,309,465	3,266,481	3,296,204	3,254,928
Earnings per share - basic (in Dollars per share)	$0.62	$0.65	$1.98	$1.98
Earnings per share - diluted (in Dollars per share)	$0.62	$0.65	$1.98	$1.98

Note_6_Comprehensive_Income_De

Note 6 - Comprehensive Income (Details) - Components of Accumulated Other Comprehensive Income (USD $)	3 Months Ended		9 Months Ended			9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013
						Accumulated Net Unrealized Investment Gain (Loss) [Member]	Accumulated Net Unrealized Investment Gain (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'	'	'	'
Unrealized net holding gains (losses) on available-for-sale securities	'	'	'	'	'	$142	($4,281)
Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings	'	'	'	'	'	-580	-889
Accumulated other comprehensive loss	-438	'	-438	'	-5,170	'	'
Tax effect	-580	-604	-1,913	-1,827	'	149	1,758
Accumulated other comprehensive loss, net of tax	($289)	'	($289)	'	($3,412)	'	'

Note_6_Comprehensive_Income_De1

Note 6 - Comprehensive Income (Details) - Amounts Reclassified Out of Accumulated Other Comprehensive Income (USD $)	3 Months Ended		9 Months Ended				12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
					Reclassification out of Accumulated Other Comprehensive Income [Member]	Accumulated Net Unrealized Investment Gain (Loss) [Member]	Accumulated Net Unrealized Investment Gain (Loss) [Member]
					Accumulated Net Unrealized Investment Gain (Loss) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'	'	'	'	'	'	'
Unrealized net holding gains on available-for-sale securities	'	'	'	'	$1,087	'	'
Tax effect	580	604	1,913	1,827	-370	-149	-1,758
Total reclass out of accumulated other comprehensive income, net of tax	$2,044	$2,128	$6,512	$6,430	$717	'	'

Note_7_Investment_Securities_D

Note 7 - Investment Securities (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Pooled Trust Preferred Securities [Member]

Pooled Trust Preferred Securities [Member]

Pooled Trust Preferred Securities [Member]

Pooled Trust Preferred Securities [Member]

Equity Securities [Member]

Pooled Trust Preferred Securities [Member]

Pooled Trust Preferred Securities [Member]

Minimum [Member]

Maximum [Member]

Note 7 - Investment Securities (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Trading Securities, Change in Unrealized Holding Gain (Loss)

'

'

$27,000

'

'

'

'

'

'

'

'

'

Trading Securities

4,122,000

'

4,122,000

'

0

'

'

'

'

'

'

'

Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds

'

'

19,504,000

13,552,000

'

'

'

'

'

'

'

'

Available-for-sale Securities Pledged as Collateral

241,559,000

'

241,559,000

'

207,868,000

'

'

'

'

'

'

'

Income Tax Benefit Related To Net Realized Gains Losses On Sales Of Securities

61,000

103,000

370,000

278,000

'

'

'

'

'

'

'

'

Other than Temporary Impairment Losses, Investments

'

'

0

-43,000

'

'

'

1,271,000

'

43,000

0

0

Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Default Rate

'

'

'

'

'

'

'

'

'

20.00%

'

'

Proceeds from Sale of Held-to-maturity Securities

0

0

0

0

'

'

'

'

'

'

'

'

Number of Trust Preferred Securities

7

'

7

'

'

'

'

'

'

'

'

'

Available-for-sale Securities, Amortized Cost Basis

362,906,000

'

362,906,000

'

393,840,000

'

'

3,519,000

3,519,000

'

'

'

Available-for-sale Securities

362,468,000

'

362,468,000

'

388,670,000

'

'

2,462,000

2,069,000

'

'

'

Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year

'

'

'

'

'

'

'

5

'

'

'

'

Fair Value Inputs, Prepayment Rate

'

'

1.00%

'

'

'

'

'

'

'

'

'

Threshold for Identifying Banks with Trust Preferred Securities

'

'

$15,000,000,000

'

'

'

'

'

'

'

'

'

Minimum Cost Saving for Refinance

2.00%

'

2.00%

'

'

'

'

'

'

'

'

'

Bank Failure Rate

'

'

0.36%

'

'

'

'

'

'

'

'

'

Fair Value Inputs, Loss Severity

'

'

95.00%

'

'

0.00%

100.00%

'

'

'

'

'

Note_7_Investment_Securities_D1

Note 7 - Investment Securities (Details) - Trading Securities (USD $)	Sep. 30, 2014	Dec. 31, 2013
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
State and municipal securities	$4,122,000	$0
US States and Political Subdivisions Debt Securities [Member]	'	'
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
State and municipal securities	$4,122,000	'

Note_7_Investment_Securities_D2

Note 7 - Investment Securities (Details) - Investment Securities Available-for-sale (USD $)	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	$362,468,000	$388,670,000
Available-for-sale securities, gross unrealized holding gains	4,684,000	4,446,000
Available-for-sale securities, gross unrealized holding losses	-5,122,000	-9,616,000
Available-for-sale securities, amortized cost	362,906,000	393,840,000
US Government Agencies Debt Securities [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	56,322,000	71,639,000
Available-for-sale securities, gross unrealized holding gains	161,000	195,000
Available-for-sale securities, gross unrealized holding losses	-768,000	-1,702,000
Available-for-sale securities, amortized cost	56,929,000	73,146,000
US States and Political Subdivisions Debt Securities [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	74,133,000	87,199,000
Available-for-sale securities, gross unrealized holding gains	1,604,000	1,023,000
Available-for-sale securities, gross unrealized holding losses	-220,000	-1,627,000
Available-for-sale securities, amortized cost	72,749,000	87,803,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	139,171,000	139,723,000
Available-for-sale securities, gross unrealized holding gains	1,595,000	1,436,000
Available-for-sale securities, gross unrealized holding losses	-1,120,000	-2,361,000
Available-for-sale securities, amortized cost	138,696,000	140,648,000
Collateralized Mortgage Obligations [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	77,027,000	75,394,000
Available-for-sale securities, gross unrealized holding gains	391,000	556,000
Available-for-sale securities, gross unrealized holding losses	-1,730,000	-2,334,000
Available-for-sale securities, amortized cost	78,366,000	77,172,000
Pooled Trust Preferred Securities [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	2,462,000	2,069,000
Available-for-sale securities, gross unrealized holding gains	167,000	85,000
Available-for-sale securities, gross unrealized holding losses	-1,224,000	-1,535,000
Available-for-sale securities, amortized cost	3,519,000	3,519,000
Corporate Debt Securities [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	6,060,000	6,021,000
Available-for-sale securities, gross unrealized holding gains	52,000	24,000
Available-for-sale securities, gross unrealized holding losses	'	-13,000
Available-for-sale securities, amortized cost	6,008,000	6,010,000
Equity Securities [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities	7,293,000	6,625,000
Available-for-sale securities, gross unrealized holding gains	714,000	1,127,000
Available-for-sale securities, gross unrealized holding losses	-60,000	-44,000
Available-for-sale securities, amortized cost	$6,639,000	$5,542,000

Note_7_Investment_Securities_D3

Note 7 - Investment Securities (Details) - Investment Securities Available-for-sale by Contractual Maturity (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Investment Securities Available-for-sale by Contractual Maturity [Abstract]	'	'
Due in one year or less	$9,099	'
Due in one year or less	8,980	'
Due after one year through five years	231,661	'
Due after one year through five years	231,970	'
Due after five years through ten years	87,737	'
Due after five years through ten years	88,139	'
Due after ten years	26,678	'
Due after ten years	27,178	'
Equity securities	7,293	'
Equity securities	6,639	'
Total investment securities available-for-sale	362,468	388,670
Total investment securities available-for-sale	$362,906	$393,840

Note_7_Investment_Securities_D4

Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities [Line Items]	'	'	'	'
Gross Realezed Gains	$181,000	$303,000	$1,188,000	$862,000
Gross Realized Losses	-1,000	'	-101,000	'
Other-than-temporary impairment losses	'	'	0	-43,000
Net Gains	180,000	303,000	1,087,000	819,000
Equity Securities [Member]	'	'	'	'
Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities [Line Items]	'	'	'	'
Gross Realezed Gains	181,000	303,000	1,051,000	672,000
Gross Realized Losses	'	'	-6,000	'
Other-than-temporary impairment losses	'	'	'	-43,000
Net Gains	181,000	303,000	1,045,000	629,000
Debt Securities [Member]	'	'	'	'
Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities [Line Items]	'	'	'	'
Gross Realezed Gains	'	'	137,000	190,000
Gross Realized Losses	-1,000	'	-95,000	'
Net Gains	($1,000)	'	$42,000	$190,000

Note_7_Investment_Securities_D5

Note 7 - Investment Securities (Details) - Credit-Related Other-Than-Temporary Impairment (USD $)	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Credit-Related Other-Than-Temporary Impairment [Abstract]	'	'	'	'	'	'
Balance, beginning of period	$1,271	$1,271	$1,271	$1,271	$1,271	$1,271
Balance, end of period	$1,271	$1,271	$1,271	$1,271	$1,271	$1,271

Note_7_Investment_Securities_D6

Note 7 - Investment Securities (Details) - Investment Securities Held-to-maturity (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Held-to-maturity Securities [Line Items]	'	'
State and municipal securities	$146	$146
State and municipal securities	158	162
US States and Political Subdivisions Debt Securities [Member]	'	'
Schedule of Held-to-maturity Securities [Line Items]	'	'
State and municipal securities	146	146
State and municipal securities	12	16
State and municipal securities	158	162
State and municipal securities	$0	$0

Note_7_Investment_Securities_D7

Note 7 - Investment Securities (Details) - Investment Securities Held-to-maturity by Contractual Maturity (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Investment Securities Held-to-maturity by Contractual Maturity [Abstract]	'	'
Due after one year through five years	$158	'
Due after one year through five years	146	'
Total investment securities held-to-maturity	158	162
Total investment securities held-to-maturity	$146	$146

Note_7_Investment_Securities_D8

Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	198	240
Securities in an unrealized loss position less than 12 months, fair value	$70,299	$200,036
Securities in an unrealized loss position less than 12 months, unrealized losses	-420	-6,615
Securities in an unrealized loss position 12 months or longer, fair value	129,404	29,404
Securities in an unrealized loss position 12 months or longer, unrealized losses	-4,702	-3,001
Securities in an unrealized loss position, fair value	199,703	229,440
Securities in an unrealized loss position, unrealized losses	-5,122	-9,616
US Government Agencies Debt Securities [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	36	44
Securities in an unrealized loss position less than 12 months, fair value	15,539	54,563
Securities in an unrealized loss position less than 12 months, unrealized losses	-49	-1,548
Securities in an unrealized loss position 12 months or longer, fair value	27,668	2,846
Securities in an unrealized loss position 12 months or longer, unrealized losses	-719	-154
Securities in an unrealized loss position, fair value	43,207	57,409
Securities in an unrealized loss position, unrealized losses	-768	-1,702
US States and Political Subdivisions Debt Securities [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	49	87
Securities in an unrealized loss position less than 12 months, fair value	5,772	33,750
Securities in an unrealized loss position less than 12 months, unrealized losses	-22	-1,379
Securities in an unrealized loss position 12 months or longer, fair value	15,078	4,288
Securities in an unrealized loss position 12 months or longer, unrealized losses	-198	-248
Securities in an unrealized loss position, fair value	20,850	38,038
Securities in an unrealized loss position, unrealized losses	-220	-1,627
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	55	54
Securities in an unrealized loss position less than 12 months, fair value	31,717	75,720
Securities in an unrealized loss position less than 12 months, unrealized losses	-162	-2,238
Securities in an unrealized loss position 12 months or longer, fair value	43,761	1,884
Securities in an unrealized loss position 12 months or longer, unrealized losses	-958	-123
Securities in an unrealized loss position, fair value	75,478	77,604
Securities in an unrealized loss position, unrealized losses	-1,120	-2,361
Collateralized Mortgage Obligations [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	49	45
Securities in an unrealized loss position less than 12 months, fair value	16,313	33,622
Securities in an unrealized loss position less than 12 months, unrealized losses	-127	-1,413
Securities in an unrealized loss position 12 months or longer, fair value	40,903	18,567
Securities in an unrealized loss position 12 months or longer, unrealized losses	-1,603	-921
Securities in an unrealized loss position, fair value	57,216	52,189
Securities in an unrealized loss position, unrealized losses	-1,730	-2,334
Pooled Trust Preferred Securities [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	5	5
Securities in an unrealized loss position 12 months or longer, fair value	1,994	1,683
Securities in an unrealized loss position 12 months or longer, unrealized losses	-1,224	-1,535
Securities in an unrealized loss position, fair value	1,994	1,683
Securities in an unrealized loss position, unrealized losses	-1,224	-1,535
Equity Securities [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	4	3
Securities in an unrealized loss position less than 12 months, fair value	958	394
Securities in an unrealized loss position less than 12 months, unrealized losses	-60	-24
Securities in an unrealized loss position 12 months or longer, fair value	'	136
Securities in an unrealized loss position 12 months or longer, unrealized losses	'	-20
Securities in an unrealized loss position, fair value	958	530
Securities in an unrealized loss position, unrealized losses	-60	-44
Corporate Debt Securities [Member]	'	'
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]	'	'
No. of securities	'	2
Securities in an unrealized loss position less than 12 months, fair value	'	1,987
Securities in an unrealized loss position less than 12 months, unrealized losses	'	-13
Securities in an unrealized loss position, fair value	'	1,987
Securities in an unrealized loss position, unrealized losses	'	($13)

Note_7_Investment_Securities_D9

Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities (USD $)	9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013	Dec. 31, 2013
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Book value	$362,906,000		'	$393,840,000
Available-for-sale Securities	362,468,000		'	388,670,000
Total recognized OTTI credit loss	0		43,000	'
PreTSL IV [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine*	[1]	'	'
Book value	243,000		'	'
Available-for-sale Securities	207,000		'	'
Unrealized gains (losses)	-36,000		'	'
Total recognized OTTI credit loss	-1,000		'	'
Moody's/Fitch ratings	'B1/B		'	'
Current number of performing banks	5		'	'
Actual deferrals and defaults as a % of total collateral	18.00%		'	'
Total performing collateral as a % of outstanding bonds	140.10%		'	'
PreTSL V [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine*	[1]	'	'
Total recognized OTTI credit loss	-118,000	[1]	'	'
Moody's/Fitch ratings	'C/D	[1]	'	'
Actual deferrals and defaults as a % of total collateral	100.00%	[1]	'	'
Total performing collateral as a % of outstanding bonds	13.40%	[1]	'	'
PreTSL XVII [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine		'	'
Book value	752,000		'	'
Available-for-sale Securities	506,000		'	'
Unrealized gains (losses)	-246,000		'	'
Total recognized OTTI credit loss	-222,000		'	'
Moody's/Fitch ratings	'C/C		'	'
Current number of performing banks	32		'	'
Current number of performing insurance companies	5		'	'
Actual deferrals and defaults as a % of total collateral	29.10%		'	'
Total performing collateral as a % of outstanding bonds	84.60%		'	'
PreTSL XIX [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine		'	'
Book value	988,000		'	'
Available-for-sale Securities	512,000		'	'
Unrealized gains (losses)	-476,000		'	'
Total recognized OTTI credit loss	0		'	'
Moody's/Fitch ratings	'C/C		'	'
Current number of performing banks	38		'	'
Current number of performing insurance companies	12		'	'
Actual deferrals and defaults as a % of total collateral	17.20%		'	'
Total performing collateral as a % of outstanding bonds	86.80%		'	'
PreTSL XXV [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine		'	'
Book value	766,000		'	'
Available-for-sale Securities	424,000		'	'
Unrealized gains (losses)	-342,000		'	'
Total recognized OTTI credit loss	-222,000		'	'
Moody's/Fitch ratings	'C/C		'	'
Current number of performing banks	47		'	'
Current number of performing insurance companies	5		'	'
Actual deferrals and defaults as a % of total collateral	31.00%		'	'
Total performing collateral as a % of outstanding bonds	84.80%		'	'
PreTSL XXVI [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine		'	'
Book value	469,000		'	'
Available-for-sale Securities	345,000		'	'
Unrealized gains (losses)	-124,000		'	'
Total recognized OTTI credit loss	-270,000		'	'
Moody's/Fitch ratings	'C/C		'	'
Current number of performing banks	42		'	'
Current number of performing insurance companies	7		'	'
Actual deferrals and defaults as a % of total collateral	26.30%		'	'
Total performing collateral as a % of outstanding bonds	90.20%		'	'
PreTSL XXVII [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Class	'Mezzanine		'	'
Book value	301,000		'	'
Available-for-sale Securities	468,000		'	'
Unrealized gains (losses)	167,000		'	'
Total recognized OTTI credit loss	-438,000		'	'
Moody's/Fitch ratings	'C/C		'	'
Current number of performing banks	42		'	'
Current number of performing insurance companies	7		'	'
Actual deferrals and defaults as a % of total collateral	26.30%		'	'
Total performing collateral as a % of outstanding bonds	90.20%		'	'
Pooled Trust Preferred Securities [Member]	'		'	'
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]	'		'	'
Book value	3,519,000		'	3,519,000
Available-for-sale Securities	2,462,000		'	2,069,000
Unrealized gains (losses)	-1,057,000		'	'
Total recognized OTTI credit loss	($1,271,000)		'	'
[1]	Mezzanine* - only class of bonds still outstanding (represents the senior-most obligation of the trust)

Note_8_Loans_and_Allowance_for2

Note 8 - Loans and Allowance for Loan Losses (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]	'	'	'
Bank Overdrafts	$164,000	'	$138,000
Loans and Leases Receivable, Impaired, Commitment to Lend	1,353,000	'	1,603,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	522,000	0	'
Financing Receivable, Modifications, Subsequent Default, Number of Contracts	0	'	'
Residential Portfolio Segment [Member] | Maximum [Member]	'	'	'
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]	'	'	'
Loan-to-value Ratio	80.00%	'	'
Performing Financing Receivable [Member]	'	'	'
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]	'	'	'
Financing Receivable, Modifications, Recorded Investment	1,895,000	'	1,960,000
Nonperforming Financing Receivable [Member]	'	'	'
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]	'	'	'
Financing Receivable, Modifications, Recorded Investment	$5,515,000	'	$6,601,000

Note_8_Loans_and_Allowance_for3

Note 8 - Loans and Allowance for Loan Losses (Details) - Major Classes of Loans (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	$536,627	$501,752
Net unearned costs (fees)	55	-36
Loans receivable	536,682	501,716
Commercial and Industrial [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	116,233	111,339
Commercial Construction [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	18,439	15,929
Commercial:Secured by Commercial Real Estate [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	196,796	190,602
Commercial Secured By Residential Real Estate [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	50,593	47,672
State And Political Subdivisions [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	43,167	33,773
Loans To Depository Institutions [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	'	1,250
Indirect Lease Financing [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	7,265	8,364
Retail:1-4 Family Residential Mortgages [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	35,743	29,730
Retail Home Equity Loans And Lines [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	64,132	59,977
Retail:Consumer [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans	$4,259	$3,116

Note_8_Loans_and_Allowance_for4

Note 8 - Loans and Allowance for Loan Losses (Details) - Loan Portfolio Summarized by the Aggregate Pass Ratings (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Commercial:	'	'
Loans	$536,627	$501,752
Commercial and Industrial [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	108,060	100,943
Commercial and Industrial [Member] | Special Mention [Member]	'	'
Commercial:	'	'
Loans	411	59
Commercial and Industrial [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	7,762	10,337
Commercial and Industrial [Member]	'	'
Commercial:	'	'
Loans	116,233	111,339
Commercial Construction [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	17,070	13,751
Commercial Construction [Member] | Special Mention [Member]	'	'
Commercial:	'	'
Loans	186	827
Commercial Construction [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	1,183	1,351
Commercial Construction [Member]	'	'
Commercial:	'	'
Loans	18,439	15,929
Commercial:Secured by Commercial Real Estate [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	173,590	163,349
Commercial:Secured by Commercial Real Estate [Member] | Special Mention [Member]	'	'
Commercial:	'	'
Loans	1,989	4,199
Commercial:Secured by Commercial Real Estate [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	21,217	23,054
Commercial:Secured by Commercial Real Estate [Member]	'	'
Commercial:	'	'
Loans	196,796	190,602
Commercial Secured By Residential Real Estate [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	47,407	43,854
Commercial Secured By Residential Real Estate [Member] | Special Mention [Member]	'	'
Commercial:	'	'
Loans	183	187
Commercial Secured By Residential Real Estate [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	3,003	3,631
Commercial Secured By Residential Real Estate [Member]	'	'
Commercial:	'	'
Loans	50,593	47,672
State And Political Subdivisions [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	43,140	33,488
State And Political Subdivisions [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	27	285
State And Political Subdivisions [Member]	'	'
Commercial:	'	'
Loans	43,167	33,773
Indirect Lease Financing [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	7,088	8,199
Indirect Lease Financing [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	177	165
Indirect Lease Financing [Member]	'	'
Commercial:	'	'
Loans	7,265	8,364
Excluding Retail Loans [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	396,355	364,834
Excluding Retail Loans [Member] | Special Mention [Member]	'	'
Commercial:	'	'
Loans	2,769	5,272
Excluding Retail Loans [Member] | Substandard [Member]	'	'
Commercial:	'	'
Loans	33,369	38,823
Excluding Retail Loans [Member]	'	'
Commercial:	'	'
Loans	432,493	408,929
Loans To Depository Institutions [Member] | Pass [Member]	'	'
Commercial:	'	'
Loans	'	1,250
Loans To Depository Institutions [Member]	'	'
Commercial:	'	'
Loans	'	$1,250

Note_8_Loans_and_Allowance_for5

Note 8 - Loans and Allowance for Loan Losses (Details) - Retail Loans by Credit Quality (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	$536,627	$501,752
Retail:1-4 Family Residential Mortgages [Member] | Performing Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	35,512	29,329
Retail:1-4 Family Residential Mortgages [Member] | Nonperforming Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	231	401
Retail:1-4 Family Residential Mortgages [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	35,743	29,730
Retail Home Equity Loans And Lines [Member] | Performing Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	63,979	59,712
Retail Home Equity Loans And Lines [Member] | Nonperforming Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	153	265
Retail Home Equity Loans And Lines [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	64,132	59,977
Retail:Consumer [Member] | Performing Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	4,259	3,099
Retail:Consumer [Member] | Nonperforming Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	'	17
Retail:Consumer [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	4,259	3,116
Total Retail Loans [Member] | Performing Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	103,750	92,140
Total Retail Loans [Member] | Nonperforming Financing Receivable [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	384	683
Total Retail Loans [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans	$104,134	$92,823

Note_8_Loans_and_Allowance_for6

Note 8 - Loans and Allowance for Loan Losses (Details) - Past Due Loans (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Commercial:	'	'
Loans 30 - 59 days past due	$1,420	$3,928
Loans 60 - 89 days past due	657	688
Loans 90 days or more past due	1,384	770
Total past due loans	3,461	5,386
Current loans	533,166	496,366
Loans	536,627	501,752
Commercial and Industrial [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	6	112
Loans 60 - 89 days past due	53	'
Loans 90 days or more past due	214	17
Total past due loans	273	129
Current loans	115,960	111,210
Loans	116,233	111,339
Commercial Construction [Member]	'	'
Commercial:	'	'
Current loans	18,439	15,929
Loans	18,439	15,929
Commercial:Secured by Commercial Real Estate [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	598	1,126
Loans 60 - 89 days past due	'	361
Loans 90 days or more past due	493	255
Total past due loans	1,091	1,742
Current loans	195,705	188,860
Loans	196,796	190,602
Commercial Secured By Residential Real Estate [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	686	1,242
Loans 60 - 89 days past due	279	98
Loans 90 days or more past due	647	105
Total past due loans	1,612	1,445
Current loans	48,981	46,227
Loans	50,593	47,672
State And Political Subdivisions [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	'	65
Loans 60 - 89 days past due	'	65
Total past due loans	'	130
Current loans	43,167	33,643
Loans	43,167	33,773
Indirect Lease Financing [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	28	311
Loans 60 - 89 days past due	37	152
Total past due loans	65	463
Current loans	7,200	7,901
Loans	7,265	8,364
Retail:1-4 Family Residential Mortgages [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	'	752
Loans 60 - 89 days past due	230	5
Loans 90 days or more past due	'	270
Total past due loans	230	1,027
Current loans	35,513	28,703
Loans	35,743	29,730
Retail Home Equity Loans And Lines [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	82	295
Loans 60 - 89 days past due	'	2
Loans 90 days or more past due	30	106
Total past due loans	112	403
Current loans	64,020	59,574
Loans	64,132	59,977
Retail:Consumer [Member]	'	'
Commercial:	'	'
Loans 30 - 59 days past due	20	25
Loans 60 - 89 days past due	58	5
Loans 90 days or more past due	'	17
Total past due loans	78	47
Current loans	4,181	3,069
Loans	4,259	3,116
Loans To Depository Institutions [Member]	'	'
Commercial:	'	'
Current loans	'	1,250
Loans	'	$1,250

Note_8_Loans_and_Allowance_for7

Note 8 - Loans and Allowance for Loan Losses (Details) - Non-Accrual Loans (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Commercial:	'	'
Loans 90 days or more past due and still accruing	'	$1
Non-accrual loans	10,559	13,453
Commercial and Industrial [Member]	'	'
Commercial:	'	'
Non-accrual loans	2,306	3,956
Commercial Construction [Member]	'	'
Commercial:	'	'
Non-accrual loans	1,156	1,319
Commercial:Secured by Commercial Real Estate [Member]	'	'
Commercial:	'	'
Non-accrual loans	4,545	4,630
Commercial Secured By Residential Real Estate [Member]	'	'
Commercial:	'	'
Non-accrual loans	2,161	2,829
Indirect Lease Financing [Member]	'	'
Commercial:	'	'
Non-accrual loans	7	37
Retail:1-4 Family Residential Mortgages [Member]	'	'
Commercial:	'	'
Non-accrual loans	231	401
Retail Home Equity Loans And Lines [Member]	'	'
Commercial:	'	'
Non-accrual loans	153	265
Retail:Consumer [Member]	'	'
Commercial:	'	'
Loans 90 days or more past due and still accruing	'	1
Non-accrual loans	'	$16

Note_8_Loans_and_Allowance_for8

Note 8 - Loans and Allowance for Loan Losses (Details) - Allowance for Loan Losses (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	$8,900	$9,431	$8,925	$9,772
Provision for (credit to) loan losses	'	150	'	250
Charge-offs	-578	-634	-794	-1,177
Recoveries	44	48	235	150
Allowance for loan losses, end of period	8,366	8,995	8,366	8,995
Retail Home Equity Loans And Lines [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	'	664	'	'
Provision for (credit to) loan losses	'	-14	'	'
Charge-offs	'	-53	'	'
Recoveries	'	16	'	'
Allowance for loan losses, end of period	'	613	'	613
Commercial and Industrial [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	2,407	1,994	2,044	2,505
Provision for (credit to) loan losses	-139	131	190	-395
Charge-offs	'	-68	-17	-68
Recoveries	8	7	59	22
Allowance for loan losses, end of period	2,276	2,064	2,276	2,064
Commercial Construction [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	240	242	439	209
Provision for (credit to) loan losses	-67	38	-266	71
Allowance for loan losses, end of period	173	280	173	280
Commercial:Secured by Commercial Real Estate [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	2,600	3,916	2,898	3,795
Provision for (credit to) loan losses	-129	-1	-427	119
Charge-offs	'	-491	'	-491
Recoveries	1	'	1	1
Allowance for loan losses, end of period	2,472	3,424	2,472	3,424
Commercial Secured By Residential Real Estate [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	1,708	1,437	1,632	1,230
Provision for (credit to) loan losses	555	238	623	736
Charge-offs	-452	'	-453	-336
Recoveries	13	10	22	55
Allowance for loan losses, end of period	1,824	1,685	1,824	1,685
State And Political Subdivisions [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	214	277	186	260
Provision for (credit to) loan losses	-20	-5	8	12
Charge-offs	'	-1	'	-1
Allowance for loan losses, end of period	194	271	194	271
Loans To Depository Institutions [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	1	10	4	15
Provision for (credit to) loan losses	-1	-6	-4	-11
Allowance for loan losses, end of period	'	4	'	4
Indirect Lease Financing [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	92	156	103	168
Provision for (credit to) loan losses	-6	-64	-20	-91
Charge-offs	-14	'	-20	-1
Recoveries	4	11	13	27
Allowance for loan losses, end of period	76	103	76	103
Retail:1-4 Family Residential Mortgages [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	372	289	303	324
Provision for (credit to) loan losses	39	-40	108	-75
Charge-offs	-92	'	-92	'
Recoveries	1	'	1	'
Allowance for loan losses, end of period	320	249	320	249
Retail Home Equity Loans And Lines [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	520	'	583	582
Provision for (credit to) loan losses	25	'	-15	234
Charge-offs	-3	'	-124	-225
Recoveries	5	'	103	22
Allowance for loan losses, end of period	547	613	547	613
Retail:Consumer [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	67	28	64	27
Provision for (credit to) loan losses	59	24	109	40
Charge-offs	-17	-21	-88	-55
Recoveries	12	4	36	23
Allowance for loan losses, end of period	121	35	121	35
Unallocated Financing Receivables [Member]	'	'	'	'
Commercial:	'	'	'	'
Allowance for loan losses, beginning of period	679	418	669	657
Provision for (credit to) loan losses	-316	-151	-306	-390
Charge-offs	'	'	'	'
Recoveries	'	'	'	'
Allowance for loan losses, end of period	$363	$267	$363	$267

Note_8_Loans_and_Allowance_for9

Note 8 - Loans and Allowance for Loan Losses (Details) - Specific Reserve for Loans Modified as TDR's (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'
TDRs with no specific allowance recorded	$19,375	$23,404
TDRs with an allowance recorded	3,751	5,609
TDRs with an allowance recorded	1,913	2,022
	23,126	29,013
	1,913	2,022
Unallocated Financing Receivables [Member]	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'
TDRs with no specific allowance recorded	5,701	5,647
TDRs with an allowance recorded	1,709	2,914
TDRs with an allowance recorded	1,342	1,395
	7,410	8,561
	$1,342	$1,395

Recovered_Sheet1

Note 8 - Loans and Allowance for Loan Losses (Details) - Loans by Loan Class Modified as TDRs (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013
Commercial:	'	'
Number of Contracts	14	15
Pre-Modification Outstanding Recorded Investment	$2,979	$4,801
Post-modification Outstanding Recorded Investment	2,972	4,794
Commercial:Secured by Commercial Real Estate [Member]	'	'
Commercial:	'	'
Number of Contracts	2	3
Pre-Modification Outstanding Recorded Investment	2,289	4,111
Post-modification Outstanding Recorded Investment	2,289	4,111
Commercial Secured By Residential Real Estate [Member]	'	'
Commercial:	'	'
Number of Contracts	12	12
Pre-Modification Outstanding Recorded Investment	690	690
Post-modification Outstanding Recorded Investment	$683	$683

Recovered_Sheet2

Note 8 - Loans and Allowance for Loan Losses (Details) - Loans Disaggregated by Impairment Method (USD $)	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	$8,366	$8,900	$8,925	$8,995	$9,431	$9,772
Allowance for loan losses - individually evaluated for impairment	1,913	'	2,022	'	'	'
Allowance for loan losses - collectively evaluated for impairment	6,090	'	6,234	'	'	'
Loans receivable - balance	536,627	'	501,752	'	'	'
Loans receivable - individually evaluated for impairment	21,679	'	27,617	'	'	'
Loans receivable - collectively evaluated for impairment	514,948	'	474,135	'	'	'
Commercial and Industrial [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	2,276	2,407	2,044	2,064	1,994	2,505
Allowance for loan losses - individually evaluated for impairment	1,194	'	1,106	'	'	'
Allowance for loan losses - collectively evaluated for impairment	1,082	'	938	'	'	'
Loans receivable - balance	116,233	'	111,339	'	'	'
Loans receivable - individually evaluated for impairment	7,725	'	10,304	'	'	'
Loans receivable - collectively evaluated for impairment	108,508	'	101,035	'	'	'
Commercial Construction [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	173	240	439	280	242	209
Allowance for loan losses - individually evaluated for impairment	'	'	121	'	'	'
Allowance for loan losses - collectively evaluated for impairment	173	'	318	'	'	'
Loans receivable - balance	18,439	'	15,929	'	'	'
Loans receivable - individually evaluated for impairment	1,184	'	1,351	'	'	'
Loans receivable - collectively evaluated for impairment	17,255	'	14,578	'	'	'
Commercial:Secured by Commercial Real Estate [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	2,472	2,600	2,898	3,424	3,916	3,795
Allowance for loan losses - individually evaluated for impairment	'	'	9	'	'	'
Allowance for loan losses - collectively evaluated for impairment	2,472	'	2,889	'	'	'
Loans receivable - balance	196,796	'	190,602	'	'	'
Loans receivable - individually evaluated for impairment	10,081	'	12,288	'	'	'
Loans receivable - collectively evaluated for impairment	186,715	'	178,314	'	'	'
Commercial Secured By Residential Real Estate [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	1,824	1,708	1,632	1,685	1,437	1,230
Allowance for loan losses - individually evaluated for impairment	676	'	639	'	'	'
Allowance for loan losses - collectively evaluated for impairment	1,148	'	993	'	'	'
Loans receivable - balance	50,593	'	47,672	'	'	'
Loans receivable - individually evaluated for impairment	2,161	'	2,833	'	'	'
Loans receivable - collectively evaluated for impairment	48,432	'	44,839	'	'	'
State And Political Subdivisions [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	194	214	186	271	277	260
Allowance for loan losses - collectively evaluated for impairment	194	'	186	'	'	'
Loans receivable - balance	43,167	'	33,773	'	'	'
Loans receivable - collectively evaluated for impairment	43,167	'	33,773	'	'	'
Indirect Lease Financing [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	76	92	103	103	156	168
Allowance for loan losses - individually evaluated for impairment	'	'	3	'	'	'
Allowance for loan losses - collectively evaluated for impairment	76	'	100	'	'	'
Loans receivable - balance	7,265	'	8,364	'	'	'
Loans receivable - individually evaluated for impairment	28	'	37	'	'	'
Loans receivable - collectively evaluated for impairment	7,237	'	8,327	'	'	'
Retail:1-4 Family Residential Mortgages [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	320	372	303	249	289	324
Allowance for loan losses - individually evaluated for impairment	4	'	63	'	'	'
Allowance for loan losses - collectively evaluated for impairment	316	'	240	'	'	'
Loans receivable - balance	35,743	'	29,730	'	'	'
Loans receivable - individually evaluated for impairment	347	'	522	'	'	'
Loans receivable - collectively evaluated for impairment	35,396	'	29,208	'	'	'
Retail Home Equity Loans And Lines [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	547	520	583	613	'	582
Allowance for loan losses - individually evaluated for impairment	39	'	70	'	'	'
Allowance for loan losses - collectively evaluated for impairment	508	'	513	'	'	'
Loans receivable - balance	64,132	'	59,977	'	'	'
Loans receivable - individually evaluated for impairment	153	'	266	'	'	'
Loans receivable - collectively evaluated for impairment	63,979	'	59,711	'	'	'
Retail:Consumer [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	121	67	64	35	28	27
Allowance for loan losses - individually evaluated for impairment	'	'	11	'	'	'
Allowance for loan losses - collectively evaluated for impairment	121	'	53	'	'	'
Loans receivable - balance	4,259	'	3,116	'	'	'
Loans receivable - individually evaluated for impairment	'	'	16	'	'	'
Loans receivable - collectively evaluated for impairment	4,259	'	3,100	'	'	'
Unallocated [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	363	'	669	'	'	'
Allowance for loan losses - individually evaluated for impairment	'	'	'	'	'	'
Allowance for loan losses - collectively evaluated for impairment	'	'	'	'	'	'
Loans receivable - balance	'	'	'	'	'	'
Loans receivable - individually evaluated for impairment	'	'	'	'	'	'
Loans receivable - collectively evaluated for impairment	'	'	'	'	'	'
Loans To Depository Institutions [Member]	'	'	'	'	'	'
Commercial:	'	'	'	'	'	'
Allowance for loan losses - balance	'	1	4	4	10	15
Allowance for loan losses - collectively evaluated for impairment	'	'	4	'	'	'
Loans receivable - balance	'	'	1,250	'	'	'
Loans receivable - collectively evaluated for impairment	'	'	$1,250	'	'	'

Recovered_Sheet3

Note 8 - Loans and Allowance for Loan Losses (Details) - Impaired Loans (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	$18,291	$22,515
Loans with no specific allowance recorded, unpaid principal balance	19,375	23,404
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	3,388	5,102
Loans with an allowance recorded, unpaid principal balance	3,751	5,609
Loans, related allowance	1,913	2,022
Commercial:	'	'
Loans, recorded investment (after charge-offs)	21,679	27,617
Loans, unpaid principal balance	23,126	29,013
Loans, related allowance	1,913	2,022
Loans, average recorded investment	26,278	29,254
Loans, interest income recognized	542	560
Commercial and Industrial [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	6,431	8,222
Loans with no specific allowance recorded, unpaid principal balance	6,580	8,417
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	1,294	2,082
Loans with an allowance recorded, unpaid principal balance	1,475	2,350
Loans, related allowance	1,194	1,106
Commercial:	'	'
Loans, recorded investment (after charge-offs)	7,725	10,304
Loans, unpaid principal balance	8,055	10,767
Loans, related allowance	1,194	1,106
Loans, average recorded investment	9,713	6,732
Loans, interest income recognized	256	34
Commercial Construction [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	1,184	916
Loans with no specific allowance recorded, unpaid principal balance	1,514	1,140
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	'	435
Loans with an allowance recorded, unpaid principal balance	'	493
Loans, related allowance	'	121
Commercial:	'	'
Loans, recorded investment (after charge-offs)	1,184	1,351
Loans, unpaid principal balance	1,514	1,633
Loans, related allowance	'	121
Loans, average recorded investment	1,205	3,179
Loans, interest income recognized	1	46
Commercial:Secured by Commercial Real Estate [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	10,081	12,251
Loans with no specific allowance recorded, unpaid principal balance	10,594	12,568
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	'	37
Loans with an allowance recorded, unpaid principal balance	'	37
Loans, related allowance	'	9
Commercial:	'	'
Loans, recorded investment (after charge-offs)	10,081	12,288
Loans, unpaid principal balance	10,594	12,605
Loans, related allowance	'	9
Loans, average recorded investment	12,045	13,765
Loans, interest income recognized	281	399
Commercial Secured By Residential Real Estate [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	288	728
Loans with no specific allowance recorded, unpaid principal balance	333	839
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	1,873	2,105
Loans with an allowance recorded, unpaid principal balance	2,031	2,248
Loans, related allowance	676	639
Commercial:	'	'
Loans, recorded investment (after charge-offs)	2,161	2,833
Loans, unpaid principal balance	2,364	3,087
Loans, related allowance	676	639
Loans, average recorded investment	2,615	3,090
Loans, interest income recognized	'	23
State And Political Subdivisions [Member]	'	'
Commercial:	'	'
Loans, average recorded investment	'	1,636
Loans, interest income recognized	'	53
Indirect Lease Financing [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	28	13
Loans with no specific allowance recorded, unpaid principal balance	30	16
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	'	24
Loans with an allowance recorded, unpaid principal balance	'	27
Loans, related allowance	'	3
Commercial:	'	'
Loans, recorded investment (after charge-offs)	28	37
Loans, unpaid principal balance	30	43
Loans, related allowance	'	3
Loans, average recorded investment	27	63
Retail:1-4 Family Residential Mortgages [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	230	250
Loans with no specific allowance recorded, unpaid principal balance	252	274
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	117	272
Loans with an allowance recorded, unpaid principal balance	117	284
Loans, related allowance	4	63
Commercial:	'	'
Loans, recorded investment (after charge-offs)	347	522
Loans, unpaid principal balance	369	558
Loans, related allowance	4	63
Loans, average recorded investment	495	495
Loans, interest income recognized	4	5
Retail Home Equity Loans And Lines [Member]	'	'
Commercial:	'	'
Loans with no specific allowance recorded, recorded investment (after charge-offs)	49	135
Loans with no specific allowance recorded, unpaid principal balance	72	150
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	104	131
Loans with an allowance recorded, unpaid principal balance	128	154
Loans, related allowance	39	70
Commercial:	'	'
Loans, recorded investment (after charge-offs)	153	266
Loans, unpaid principal balance	200	304
Loans, related allowance	39	70
Loans, average recorded investment	176	293
Retail:Consumer [Member]	'	'
Commercial:	'	'
Loans with an allowance recorded, recorded investment (after charge-offs)	'	16
Loans with an allowance recorded, unpaid principal balance	'	16
Loans, related allowance	'	11
Commercial:	'	'
Loans, recorded investment (after charge-offs)	'	16
Loans, unpaid principal balance	'	16
Loans, related allowance	'	11
Loans, average recorded investment	$2	$1

Note_9_Fair_Value_Measurements2

Note 9 - Fair Value Measurements and Disclosures (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]	'
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings (in Dollars)	$0
Fair Value Inputs, Loss Severity	95.00%
Fair Value Inputs, Prepayment Rate	1.00%
Threshold for Identifying Banks with Trust Preferred Securities (in Dollars)	$15,000,000,000
Minimum Cost Saving for Refinance	2.00%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]	'
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	3.73%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]	'
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	8.46%

Note_9_Fair_Value_Measurements3

Note 9 - Fair Value Measurements and Disclosures (Details) - Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis (USD $)	Sep. 30, 2014	Dec. 31, 2013
Trading Securities	'	'
State and municipal securities	$4,122,000	$0
Securities available-for-sale	'	'
Available-for-sale securities	362,468,000	388,670,000
Recurring fair value measurements	366,590,000	388,670,000
Nonrecurring fair value measurements	'	'
Nonrecurring fair value measurements	1,581,000	3,626,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Trading Securities	'	'
State and municipal securities	4,122,000	'
Securities available-for-sale	'	'
Available-for-sale securities	74,133,000	87,199,000
US States and Political Subdivisions Debt Securities [Member]	'	'
Trading Securities	'	'
State and municipal securities	4,122,000	'
Securities available-for-sale	'	'
Available-for-sale securities	74,133,000	87,199,000
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	56,322,000	71,639,000
US Government Agencies Debt Securities [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	56,322,000	71,639,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	139,171,000	139,723,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	139,171,000	139,723,000
Collateralized Mortgage Obligations [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	77,027,000	75,394,000
Collateralized Mortgage Obligations [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	77,027,000	75,394,000
Pooled Trust Preferred Securities [Member] | Fair Value, Inputs, Level 3 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	2,462,000	2,069,000
Pooled Trust Preferred Securities [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	2,462,000	2,069,000
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	6,060,000	6,021,000
Corporate Debt Securities [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	6,060,000	6,021,000
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	7,293,000	6,625,000
Equity Securities [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	7,293,000	6,625,000
Fair Value, Inputs, Level 1 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	7,293,000	6,625,000
Recurring fair value measurements	7,293,000	6,625,000
Fair Value, Inputs, Level 2 [Member]	'	'
Trading Securities	'	'
State and municipal securities	4,122,000	'
Securities available-for-sale	'	'
Available-for-sale securities	352,713,000	379,976,000
Recurring fair value measurements	356,835,000	379,976,000
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]	'	'
Nonrecurring fair value measurements	'	'
Nonrecurring fair value measurements	1,475,000	3,107,000
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]	'	'
Nonrecurring fair value measurements	'	'
Nonrecurring fair value measurements	106,000	519,000
Fair Value, Inputs, Level 3 [Member]	'	'
Securities available-for-sale	'	'
Available-for-sale securities	2,462,000	2,069,000
Recurring fair value measurements	2,462,000	2,069,000
Nonrecurring fair value measurements	'	'
Nonrecurring fair value measurements	1,581,000	3,626,000
Impaired Loans [Member]	'	'
Nonrecurring fair value measurements	'	'
Nonrecurring fair value measurements	1,475,000	3,107,000
Mortgage Servicing Rights [Member]	'	'
Nonrecurring fair value measurements	'	'
Nonrecurring fair value measurements	$106,000	$519,000

Note_9_Fair_Value_Measurements4

Note 9 - Fair Value Measurements and Disclosures (Details) - Quantitative Information about Assets Measured at Fair Value (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	1,581	3,626
Fair Value (in Dollars)	1,581	3,626
Market Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Appraisal adjustments	10.00%	10.00%
Liquidation expenses	0.00%	0.00%
Market Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Appraisal adjustments	60.00%	30.00%
Liquidation expenses	10.00%	10.00%
Market Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	1,475	3,107
Fair Value (in Dollars)	1,475	3,107
Discounted Cash Flow Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Remaining term	'3 years	'3 years
Discount rate	10.00%	10.00%
Discounted Cash Flow Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Remaining term	'29 years	'29 years
Discount rate	12.00%	12.00%
Discounted Cash Flow Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	106	519
Fair Value (in Dollars)	106	519
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	1,475	3,107
Fair Value (in Dollars)	1,475	3,107
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	106	519
Fair Value (in Dollars)	106	519
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	1,581	3,626
Fair Value (in Dollars)	1,581	3,626
Impaired Loans [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	1,475	3,107
Fair Value (in Dollars)	1,475	3,107
Mortgage Servicing Rights [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Fair Value (in Dollars)	106	519
Fair Value (in Dollars)	106	519

Note_9_Fair_Value_Measurements5

Note 9 - Fair Value Measurements and Disclosures (Details) - Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs (Fair Value, Inputs, Level 3 [Member], USD $)	9 Months Ended
	Sep. 30, 2014
Fair Value, Inputs, Level 3 [Member]	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Balance, January 1, 2014	$2,069
Included in other comprehensive income	393
Balance, September 30, 2014	$2,462

Note_9_Fair_Value_Measurements6

Note 9 - Fair Value Measurements and Disclosures (Details) - Financial and Off-Balance Sheet Instruments (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Financial assets	'	'	'	'
Cash and cash equivalents	$65,417,000	$16,286,000	$19,524,000	$15,453,000
Cash and cash equivalents	65,417,000	16,286,000	'	'
Investment securities:	'	'	'	'
Trading	4,122,000	0	'	'
Available-for-sale	362,468,000	388,670,000	'	'
Held-to-maturity	146,000	146,000	'	'
Held-to-maturity	158,000	162,000	'	'
Restricted investment in bank stocks	1,721,000	1,764,000	'	'
Loans held-for-sale	130,000	'	'	'
Loans held-for-sale	134,000	'	'	'
Net loans	528,316,000	492,791,000	'	'
Net loans	527,819,000	491,635,000	'	'
Mortgage servicing rights	511,000	519,000	'	'
Mortgage servicing rights	631,000	643,000	'	'
Accrued interest receivable	2,604,000	2,579,000	'	'
Accrued interest receivable	2,604,000	2,579,000	'	'
Financial liabilities	'	'	'	'
Deposits with no stated maturities	880,296,000	814,532,000	'	'
Short-term borrowings	28,648,000	35,156,000	'	'
Short-term borrowings	28,648,000	35,156,000	'	'
Long-term debt	'	5,000,000	'	'
Long-term debt	'	5,056,000	'	'
Accrued interest payable	337,000	392,000	'	'
Accrued interest payable	337,000	392,000	'	'
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]	'	'	'	'
Financial liabilities	'	'	'	'
Deposits with no stated maturities	633,945,000	574,987,000	'	'
With No Stated Maturities [Member]	'	'	'	'
Financial liabilities	'	'	'	'
Deposits with no stated maturities	633,945,000	574,987,000	'	'
Deposits with no stated maturities	633,945,000	574,987,000	'	'
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]	'	'	'	'
Financial liabilities	'	'	'	'
Deposits with no stated maturities	247,201,000	241,959,000	'	'
With Stated Maturities [Member]	'	'	'	'
Financial liabilities	'	'	'	'
Deposits with no stated maturities	246,351,000	239,545,000	'	'
Deposits with no stated maturities	247,201,000	241,959,000	'	'
Fair Value, Inputs, Level 1 [Member]	'	'	'	'
Financial assets	'	'	'	'
Cash and cash equivalents	65,417,000	16,286,000	'	'
Investment securities:	'	'	'	'
Available-for-sale	7,293,000	6,625,000	'	'
Financial liabilities	'	'	'	'
Short-term borrowings	28,648,000	35,156,000	'	'
Fair Value, Inputs, Level 2 [Member]	'	'	'	'
Investment securities:	'	'	'	'
Trading	4,122,000	'	'	'
Available-for-sale	352,713,000	379,976,000	'	'
Held-to-maturity	158,000	162,000	'	'
Restricted investment in bank stocks	1,721,000	1,764,000	'	'
Loans held-for-sale	134,000	'	'	'
Accrued interest receivable	2,604,000	2,579,000	'	'
Financial liabilities	'	'	'	'
Long-term debt	'	5,056,000	'	'
Accrued interest payable	337,000	392,000	'	'
Fair Value, Inputs, Level 3 [Member]	'	'	'	'
Investment securities:	'	'	'	'
Available-for-sale	2,462,000	2,069,000	'	'
Net loans	527,819,000	491,635,000	'	'
Mortgage servicing rights	$631,000	$643,000	'	'

Note_10_Offbalancesheet_Financ2

Note 10 - Off-balance-sheet Financial Instruments and Guarantees (Details) - Financial Instrument Commitments (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]	'	'
Financial instrument commitments	$209,366	$191,448
Commitments to Extend Credit [Member]	'	'
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]	'	'
Financial instrument commitments	202,005	186,137
Standby Letters of Credit [Member]	'	'
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]	'	'
Financial instrument commitments	$7,361	$5,311

Note_11_Regulatory_Restriction2

Note 11 - Regulatory Restrictions (Details) - Capital Ratios and Regulatory Minimum Requirements (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Consolidated Entities [Member]	'	'
Total risk-based capital (to risk-weighted assets):	'	'
Risk-based capital (to risk-weighted assets) actual amount	$92,081	$87,330
Risk-based capital (to risk-weighted assets) actual ratio	14.09%	14.01%
Risk-based capital (to risk-weighted assets) adequately capitalized amount	52,275	49,871
Risk-based capital (to risk-weighted assets) adequately capitalized ratio	8.00%	8.00%
Risk-based capital (to risk-weighted assets) well capitalized amount	'	'
Risk-based capital (to risk-weighted assets) well capitalized ratio	'	'
Tier I capital (to risk-weighted assets):	'	'
Tier i capital (to risk-weighted assets) actual amount	83,617	79,037
Tier i capital (to risk-weighted assets) actual ratio	12.80%	12.68%
Tier i capital (to risk-weighted assets) adequately capitalized amount	26,138	24,936
Tier i capital (to risk-weighted assets) adequately capitalized ratio	4.00%	4.00%
Tier i capital (to risk-weighted assets) well capitalized amount	'	'
Tier i capital (to risk-weighted assets) well capitalized ratio	'	'
Tier I capital (to average assets):	'	'
Tier i capital (to average assets) actual amount	83,617	79,037
Tier i capital (to average assets) actual ratio	8.72%	8.45%
Tier i capital (to average assets) adequately capitalized amount	38,340	37,419
Tier i capital (to average assets) adequately capitalized ratio	4.00%	4.00%
Tier i capital (to average assets) well capitalized amount	'	'
Tier i capital (to average assets) well capitalized ratio	'	'
Bank [Member]	'	'
Total risk-based capital (to risk-weighted assets):	'	'
Risk-based capital (to risk-weighted assets) actual amount	85,140	81,076
Risk-based capital (to risk-weighted assets) actual ratio	13.16%	13.13%
Risk-based capital (to risk-weighted assets) adequately capitalized amount	51,741	49,402
Risk-based capital (to risk-weighted assets) adequately capitalized ratio	8.00%	8.00%
Risk-based capital (to risk-weighted assets) well capitalized amount	64,677	61,753
Risk-based capital (to risk-weighted assets) well capitalized ratio	10.00%	10.00%
Tier I capital (to risk-weighted assets):	'	'
Tier i capital (to risk-weighted assets) actual amount	77,052	73,342
Tier i capital (to risk-weighted assets) actual ratio	11.91%	11.88%
Tier i capital (to risk-weighted assets) adequately capitalized amount	25,871	24,701
Tier i capital (to risk-weighted assets) adequately capitalized ratio	4.00%	4.00%
Tier i capital (to risk-weighted assets) well capitalized amount	38,806	37,052
Tier i capital (to risk-weighted assets) well capitalized ratio	6.00%	6.00%
Tier I capital (to average assets):	'	'
Tier i capital (to average assets) actual amount	77,052	73,342
Tier i capital (to average assets) actual ratio	8.09%	7.88%
Tier i capital (to average assets) adequately capitalized amount	38,078	37,215
Tier i capital (to average assets) adequately capitalized ratio	4.00%	4.00%
Tier i capital (to average assets) well capitalized amount	$47,598	$46,518
Tier i capital (to average assets) well capitalized ratio	5.00%	5.00%