QNB (QNBC) 10-Q 7 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	Apr. 27, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	QNB CORP
Document Type	10-Q
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		3,331,629
Amendment Flag	FALSE
Entity Central Index Key	750558
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Assets
Cash and due from banks	$12,449	$11,102
Interest-bearing deposits in banks	32,804	7,143
Total cash and cash equivalents	45,253	18,245
Investment securities
Trading	4,183	4,207
Available-for-sale (amortized cost $347,478 and $373,844)	350,810	375,219
Held-to-maturity (fair value $156 and $156)	146	146
Restricted investment in bank stocks	500	647
Loans held-for-sale	884	380
Loans receivable	570,708	555,282
Allowance for loan losses	-7,978	-8,001
Net loans	562,730	547,281
Bank-owned life insurance	10,731	10,658
Premises and equipment, net	9,546	9,702
Accrued interest receivable	2,547	2,568
Other real estate owned	611	3,025
Net deferred tax assets	2,406	2,925
Other assets	2,571	2,132
Total assets	992,918	977,135
Liabilities
Demand, non-interest bearing	100,493	86,920
Interest-bearing demand	243,406	251,986
Money market	65,841	58,199
Savings	217,180	211,240
Time	146,514	148,827
Time of $100 or more	91,031	94,420
Total deposits	864,465	851,592
Short-term borrowings	35,868	35,189
Accrued interest payable	325	344
Other liabilities	3,101	3,656
Total liabilities	903,759	890,781
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,496,198 shares and 3,481,227 shares issued; 3,331,629 and 3,316,658 shares outstanding	2,185	2,176
Surplus	15,151	14,819
Retained earnings	72,100	70,928
Accumulated other comprehensive income, net of tax	2,199	907
Treasury stock, at cost; 164,569 shares	-2,476	-2,476
Total shareholders' equity	89,159	86,354
Total liabilities and shareholders' equity	$992,918	$977,135

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, except Share data, unless otherwise specified
Available-for-sale, amortized cost (in Dollars)	$347,478	$373,844
Held-to-maturity, fair value (in Dollars)	$156	$156
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	3,496,198	3,481,227
Common stock, shares outstanding	3,331,629	3,316,658
Treasury stock, shares	164,569	164,569

Consolidated_Statements_of_Inc

Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Interest income
Interest and fees on loans	$5,881	$5,512
Taxable	1,342	1,374
Tax-exempt	486	602
Interest on trading securities	41	23
Interest on interest-bearing balances and other interest income	57	16
Total interest income	7,807	7,527
Interest expense
Interest-bearing demand	166	160
Money market	36	27
Savings	196	189
Time	396	406
Time of $100 or more	295	263
Interest on short-term borrowings	31	29
Interest on long-term debt		60
Total interest expense	1,120	1,134
Net interest income	6,687	6,393
Provision for loan losses	0	0
Net interest income after provision for loan losses	6,687	6,393
Non-interest income
Net gain on sale of investment securities	503	622
Net gain on trading activites	15	22
Fees for services to customers	402	399
ATM and debit card	362	348
Retail brokerage and advisory income	173	166
Bank-owned life insurance	70	72
Merchant Income	70	72
Net gain on sale of loans	63	7
Other	19	104
Total non-interest income	1,677	1,812
Non-interest expense
Salaries and employee benefits	2,996	2,795
Net occupancy	454	446
Furniture and equipment	429	408
Marketing	210	218
Third party services	401	401
Telephone, postage and supplies	194	183
State taxes	174	151
FDIC insurance premiums	167	177
Other	502	433
Total non-interest expense	5,527	5,212
Income before income taxes	2,837	2,993
Provision for income taxes	701	697
Net income	$2,136	$2,296
Earnings per share - basic (in Dollars per share)	$0.64	$0.70
Earnings per share - diluted (in Dollars per share)	$0.64	$0.70
Cash dividends per share (in Dollars per share)	$0.29	$0.28

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Net income	$2,837	$2,993
Net unrealized holding gains on securities:
Unrealized holding gains arising during the period	2,460	3,297
Reclassification adjustment for gains included in net income	-503	-622
Other comprehensive income	1,957	2,675
Total comprehensive income	$4,794	$5,668

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Tax expense (benefit)	$701	$697
Net of tax amount	2,136	2,296
Unrealized holding gains (losses) arising during the period, tax expense	836	1,121
Unrealized holding gains (losses) arising during the period, net of tax amount	1,624	2,176
Reclassification adjustment for (gains) losses included in net income, tax expense (benefit)	-171	-212
Reclassification adjustment for (gains) losses included in net income, net of tax amount	-332	-410
Other comprehensive (loss) income, tax expense (benefit)	665	909
Other comprehensive (loss) income, net of tax amount	1,292	1,766
Total comprehensive income, tax expense (benefit)	1,366	1,606
Total comprehensive income, net of tax amount	$3,428	$4,062

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
Net income			2,296			2,296
Other comprehensive income (loss), net of tax				1,766		1,766
Cash dividends declared			-918			-918
Stock issued for employee stock purchase plan	5	182				187
Stock issued for employee stock purchase plan (in Shares)	7,534
Stock issued for options exercised	3	22				25
Stock issued for options exercised (in Shares)	4,994
Tax benefit of stock options exercised		10				10
Stock-based compensation expense		19				19
Balance at Mar. 31, 2014	2,156	13,980	66,996	-1,646	-2,476	79,010
Balance (in Shares) at Mar. 31, 2014	3,284,186
Balance at Dec. 31, 2014	2,176	14,819	70,928	907	-2,476	86,354
Balance (in Shares) at Dec. 31, 2014	3,316,658					3,316,658
Net income			2,136			2,136
Other comprehensive income (loss), net of tax				1,292		1,292
Cash dividends declared			-964			-964
Stock issued for employee stock purchase plan	5	215				220
Stock issued for employee stock purchase plan (in Shares)	7,944
Stock issued for options exercised	4	77				81
Stock issued for options exercised (in Shares)	7,027					-10,875
Tax benefit of stock options exercised		19				19
Stock-based compensation expense		21				21
Balance at Mar. 31, 2015	$2,185	$15,151	$72,100	$2,199	($2,476)	$89,159
Balance (in Shares) at Mar. 31, 2015	3,331,629					3,331,629

Consolidated_Statement_of_Shar1

Consolidated Statement of Shareholders' Equity (Unaudited) (Parentheticals) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash dividends declared, per share	$0.29	$0.28

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Operating Activities
Net income	$2,136	$2,296
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	266	275
Net gain on investment securities available-for-sale	-503	-622
Net loss on sale of other real estate owned, repossessed assets and premises and equipment	69
Net gain on sale of loans	-63	-7
Proceeds from sales of residential mortgages held-for-sale	1,933	131
Origination of residential mortgages held-for-sale	-2,374	-124
Income on bank-owned life insurance	-70	-72
Stock-based compensation expense	21	19
Deferred income tax provision	-147	47
Net change in trading securities	24	-4,485
Net increase in income taxes payable	828	539
Net decrease (increase) in accrued interest receivable	21	-23
Amortization of mortgage servicing rights and change in valuation allowance	20	11
Net amortization of premiums and discounts on investment securities	588	564
Net decrease in accrued interest payable	-19	-18
Increase in other assets	-521	-598
Decrease in other liabilities	-1,291	-152
Net cash provided by (used in) operating activities	918	-2,219
Investing Activities
Proceeds from payments, maturities and calls of investment securities available-for-sale	22,148	28,246
Proceeds from the sale of investment securities available-for-sale	7,595	12,581
Purchases of investment securities available-for-sale	-3,462	-8,876
Proceeds from redemption of investment in restricted bank stock	872	803
Purchase of restricted bank stock	-725	-803
Net increase in loans	-15,510	-20,246
Net purchases of premises and equipment	-111	-216
Proceeds from sales of other real estate owned and repossessed assets	2,375
Net cash provided by investing activities	13,182	11,489
Financing Activities
Net increase in non-interest bearing deposits	13,573	4,042
Net decrease in interest-bearing deposits	-700	-4,340
Net increase (decrease) in short-term borrowings	679	-2,221
Tax benefit from exercise of stock options	19	10
Cash dividends paid, net of reinvestment	-857	-821
Proceeds from issuance of common stock	194	115
Net cash provided by (used in) financing activities	12,908	-3,215
Increase in cash and cash equivalents	27,008	6,055
Cash and cash equivalents at beginning of year	18,245	16,286
Cash and cash equivalents at end of period	45,253	22,341
Supplemental Cash Flow Disclosures
Interest paid	1,139	1,152
Income taxes paid		100
Non-cash transactions:
Transfer of loans to repossessed assets or other real estate owned	$61

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2015
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 2014 Annual Report incorporated in the Form 10-K. Operating results for the three month period ended March 31, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015.
	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 March 31, 2015, for items that should potentially be recognized or disclosed in these financial statements.

Note_2_Recent_Accounting_Prono

Note 2 - Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	2. RECENT ACCOUNTING PRONOUNCEMENTS
	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 does not anticipate the adoption of this guidance will have a material impact on its financial statements but may result in expanded disclosures.
	On January 9, 2015, the FASB issued ASU 2015-01 Extraordinary and Unusual Items (Subtopic 225-20) which eliminates from U.S. GAAP the concept of an extraordinary item. The Board released the new guidance as part of its simplification initiative, which, as explained in the ASU, is intended to “identify, evaluate, and improve areas of U.S. GAAP for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to the users of financial statements.” To be considered an extraordinary item under existing U.S. GAAP, an event or transaction must be unusual in nature and must occur infrequently. Stakeholders often questioned the decision-usefulness of labeling a transaction or event as extraordinary and indicated that it is difficult to ascertain whether an event or transaction satisfies both criteria. In light of this feedback and in a manner consistent with its simplification initiative, the FASB decided to eliminate the concept of an extraordinary item. As a result, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; and (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. However, the ASU does not affect the reporting and disclosure requirements for an event that is unusual in nature or that occurs infrequently. For all entities, the ASU is effective for annual periods beginning after December 15, 2015, and interim periods within those annual periods. Entities may apply the guidance prospectively or retrospectively to all prior periods presented in the financial statements. If an entity chooses to apply the guidance prospectively, it must disclose whether amounts included in income from continuing operations after adoption of the ASU are related to events and transactions previously recognized and classified as extraordinary items before the date of adoption. Early adoption is permitted if the guidance is applied as of the beginning of the annual period of adoption. QNB is evaluating the effect of adopting this new ASU.
	On February 18, 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis, which amends the consolidation requirements in ASC 810 and significantly changes the consolidation analysis required under U.S. GAAP. The amendments include the following:
		●	Limited partnerships will be variable interest entities (VIEs), unless the limited partners have either substantive kick-out or participating rights. Although more partnerships will be VIEs, it is less likely that a general partner will consolidate a limited partnership.
		●	The ASU changes the effect that fees paid to a decision maker or service provider have on the consolidation analysis. Specifically, it is less likely that the fees themselves will be considered a variable interest, that an entity will be a VIE, or that consolidation will result.
		●	The ASU significantly amends how variable interests held by a reporting entity’s related parties or de facto agents affect its consolidation conclusion. Specifically, the ASU will result in less frequent performance of the related-party tiebreaker test (and mandatory consolidation by one of the related parties) than under current U.S. GAAP.
		●	For entities other than limited partnerships, the ASU clarifies how to determine whether the equity holders (as a group) have power over the entity (this will most likely result in a change to current practice). The clarification could affect whether the entity is a VIE.
	This ASU will be effective for periods beginning after December 15, 2015, for public companies. For private companies and not-for-profit organizations, the ASU will be effective for annual periods beginning after December 15, 2016; and for interim periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in an interim period. QNB does not anticipate the adoption of this guidance will have a material impact on its financial statements.
	On April 7, 2015, the FASB issued ASU 2015-03, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which changes the presentation of debt issuance costs in financial statements. Under the ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. For public business entities, the guidance in the ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. For entities other than public business entities, the guidance is effective for fiscal years beginning after December 15, 2015, and interim periods beginning after December 15, 2016. Early adoption is allowed for all entities for financial statements that have not been previously issued. Entities would apply the new guidance retrospectively to all prior periods (i.e., the balance sheet for each period is adjusted). QNB is evaluating the effect of adopting this new ASU.

Note_3_Stockbased_Compensation

Note 3 - Stock-based Compensation and Shareholders' Equity	3 Months Ended
	Mar. 31, 2015
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 $21,000 and $19,000 for the three months ended March 31, 2015 and 2014, respectively. As of March 31, 2015, there was approximately $125,000 of unrecognized compensation cost related to unvested share-based compensation award grants that is expected to be recognized over the next 34 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 March 31, 2015, there were 225,058 options granted, 60,244 options forfeited, 164,814 options exercised and no remaining 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 March 31, 2015, there were 184,200 options granted, 55,225 options forfeited, 43,125 options exercised, and 85,850 options outstanding under this Plan. The 2005 Plan expired on 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:
	Three months ended March 31,	2015			2014
	Risk free interest rate		1.06	%		0.69	%
	Dividend yield		3.86			4.28
	Volatility		26.74			28.12
	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 three months of 2015 and 2014 was $4.38 and $3.81, respectively.
	Stock option activity during the three months ended March 31, 2015 is as follows:
		Number			Weighted			Weighted average remaining contractual term		Aggregate
		of options			average			(in years)		intrinsic value
					exercise price
	Outstanding at December 31, 2014		88,375		$	23.27
	Granted		21,000			29.25
	Exercised		10,875			17.58
	Forfeited		12,650			31.87
	Outstanding at March 31, 2015		85,850		$	24.19			2.97	$	402
	Exercisable at March 31, 2015		31,650		$	20.83			1.35	$	251

Note_4_Share_Repurchase_Plan

Note 4 - Share Repurchase Plan	3 Months Ended
	Mar. 31, 2015
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 three months ended March 31, 2015. As of March 31, 2015, 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	3 Months Ended
	Mar. 31, 2015
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 ended March 31,	2015		2014
	Numerator for basic and diluted earnings per share - net income	$	2,136	$	2,296
	Denominator for basic earnings per share - weighted average shares outstanding		3,321,688		3,275,961
	Effect of dilutive securities - employee stock options		12,114		11,108
	Denominator for diluted earnings per share - adjusted weighted average shares outstanding		3,333,802		3,287,069
	Earnings per share - basic	$	0.64	$	0.7
	Earnings per share - diluted	$	0.64	$	0.7
	There were 21,000 and 69,800 stock options that were anti-dilutive for the three-month periods ended March 31, 2015 and 2014, respectively. These stock options were not included in the above calculation.

Note_6_Comprehensive_Income

Note 6 - Comprehensive Income	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Comprehensive Income (Loss) Note [Text Block]	6. COMPREHENSIVE INCOME
	The following shows the components of accumulated other comprehensive income at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Unrealized net holding gains on available-for-sale securities	$	3,816		$	1,975
	Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings		(484	)		(600	)
	Accumulated other comprehensive income		3,332			1,375
	Tax effect		(1,133	)		(468	)
	Accumulated other comprehensive income, net of tax	$	2,199		$	907
	The following table presents amounts reclassified out of accumulated other comprehensive income for the three months ended March 31, 2015 and 2014:
		Amount reclassified from accumulated other
		comprehensive income
	Details about accumulated other comprehensive income	2015			2014			Affected line item in the statement of income
	Unrealized net holding gains on available-for-sale securities	$	503		$	622		Net gain on sale of investment securities
	Tax effect		(171	)		(212	)	Provision for income taxes
	Accumulated other comprehensive income, net of tax	$	332		$	410		Net of tax

Note_7_Investment_Securities

Note 7 - Investment Securities	3 Months Ended
	Mar. 31, 2015
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. Municipal 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 realized and unrealized gains of $15,000 and $156,000 at March 31, 2015 and December 31, 2014, respectively. Unrealized gains on trading activity related to trading securities still held at March 31, 2015 and December 31, 2014 totaled $30,000 and $24,000, respectively. Interest and dividends are included in interest income.
	Trading securities, at fair value, at March 31, 2015 and December 31, 2014 were as follows:
			Fair
	31-Mar-15		value
	State and municipal securities		$	4,183
			Fair
	31-Dec-14		value
	State and municipal securities		$	4,207
	The amortized cost and estimated fair values of investment securities available-for-sale at March 31, 2015 and December 31, 2014 were as follows:
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	31-Mar-15		value			gains			losses				cost
	U.S. Government agency		$	48,008		$	280		$	(113	)		$	47,841
	State and municipal			71,015			1,689			(68	)			69,394
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			130,600			2,316			(200	)			128,484
	Collateralized mortgage obligations (CMOs)			84,868			508			(689	)			85,049
	Pooled trust preferred			2,574			192			(1,137	)			3,519
	Corporate debt			6,048			42			-				6,006
	Equity			7,697			682			(170	)			7,185
	Total investment securities available-for-sale		$	350,810		$	5,709		$	(2,377	)		$	347,478
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	31-Dec-14		value			gains			losses				cost
	U.S. Government agency		$	62,665		$	212		$	(472	)		$	62,925
	State and municipal			72,569			1,500			(150	)			71,219
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			136,192			1,819			(466	)			134,839
	Collateralized mortgage obligations (CMOs)			87,662			330			(1,300	)			88,632
	Pooled trust preferred			2,439			160			(1,240	)			3,519
	Corporate debt			6,037			30			-				6,007
	Equity			7,655			1,022			(70	)			6,703
	Total investment securities available-for-sale		$	375,219		$	5,073		$	(3,698	)		$	373,844
	The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at March 31, 2015 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
	31-Mar-15		Fair value			cost
	Due in one year or less		$	9,110		$	9,048
	Due after one year through five years			249,057			246,677
	Due after five years through ten years			63,433			62,614
	Due after ten years			21,513			21,954
	Equity securities			7,697			7,185
	Total investment securities available-for-sale		$	350,810		$	347,478
	Proceeds from sales of investment securities available-for-sale were approximately $7,595,000 and $12,581,000 for the three months ended March 31, 2015 and 2014, respectively.
	At March 31, 2015 and December 31, 2014, investment securities available-for-sale totaling approximately $183,571,000 and $206,774,000, respectively, of U.S. Government Agency and sponsored enterprises 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 (“OTTI”) 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 March 31, 2015													Three months ended March 31, 2014
									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		$	426			-		$	-			$	426		$	590				-			$	-			$	590
	Debt securities			88		$	(11	)						77			63			$	(31	)			-				32
	Total		$	514		$	(11	)	$	-			$	503		$	653			$	(31	)		$	-			$	622
	The tax expense applicable to the net realized gains for the three-month periods ended March 31, 2015 and 2014 amounted to approximately $171,000 and $211,000, 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.
	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 during the first quarter of 2015 or 2014.
	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 March 31,		2015			2014
	Balance, beginning of period		$	1,153		$	1,271
	Reductions: gain on payoff			-			-
	Additions:
Initial credit impairments			-			-
Subsequent credit impairments			-			-
Balance, end of period		$	1,153		$	1,271
The amortized cost and estimated fair values of investment securities held-to-maturity at March 31, 2015 and December 31, 2014 were as follows:
		31-Mar-15													31-Dec-14
					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		$	10		$	-			$	156		$	146			$	10			$	-			$	156
The amortized cost and estimated fair value of securities held-to-maturity by contractual maturity at March 31, 2015 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
31-Mar-15		Fair value			cost
Due in one year or less			-			-
Due after one year through five years		$	156		$	146
Due after five years through ten years			-			-
Due after ten years			-			-
Total investment securities held-to-maturity		$	156		$	146
There were no sales of investment securities classified as held-to-maturity during the three months ended March 31, 2015 or 2014.
The following table indicates the length of time individual securities have been in a continuous unrealized loss position at March 31, 2015 and December 31, 2014:
31-Mar-15
					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			11		$	4,463		$	(21	)		$	9,654		$	(92	)		$	14,117			$	(113	)
State and municipal			28			6,818			(28	)			3,978			(40	)			10,796				(68	)
U.S. Government agencies and sponsored enterprises (GSEs):
Mortgage-backed			23			28,768			(159	)			2,626			(41	)			31,394				(200	)
Collateralized mortgage obligations (CMOs)			34			11,346			(41	)			30,494			(648	)			41,840				(689	)
Pooled trust preferred			5			-			-				2,081			(1,137	)			2,081				(1,137	)
Equity			11			2,304			(170	)			-			-				2,304				(170	)
Total			112		$	53,699		$	(419	)		$	48,833		$	(1,958	)		$	102,532			$	(2,377	)
31-Dec-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			29		$	15,466		$	(30	)		$	23,941		$	(442	)		$	39,407			$	(472	)
State and municipal			39			3,452			(31	)			11,964			(119	)			15,416				(150	)
U.S. Government agencies and sponsored enterprises (GSEs):
Mortgage-backed			34			6,521			(15	)			38,586			(451	)			45,107				(466	)
Collateralized mortgage obligations (CMOs)			51			2,003			(205	)			35,687			(1,095	)			37,690				(1,300	)
Pooled trust preferred			5			-			-				1,978			(1,240	)			1,978				(1,240	)
Equity			7			1,303			(70	)			-			-				1,303				(70	)
Total			165		$	28,745		$	(351	)		$	112,156		$	(3,347	)		$	140,901			$	(3,698	)
Management evaluates debt securities, which are comprised of U.S. Government agencies, state and municipalities, GSE mortgage-backed securities, and 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 March 31, 2015 in U.S. Government agencies 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.
QNB holds six pooled trust preferred securities as of March 31, 2015. These securities have a total amortized cost of approximately $3,519,000 and a fair value of $2,574,000. Five of the six 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 March 31, 2015:
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 2015)			loss									companies
PreTSL IV	Mezzanine*		$	243		$	208		$	(35	)		$	-		$	(1	)	B1/B			5				-				18	%		140.2	%
PreTSL XVII	Mezzanine			752			535			(217	)			-			(222	)	C/C			32				5				28.6			86.6
PreTSL XIX	Mezzanine			988			527			(461	)			-			-		C/C			38				12				13.3			92.8
PreTSL XXV	Mezzanine			766			454			(312	)			-			(222	)	C/C			46				5				28.3			87.5
PreTSL XXVI	Mezzanine			469			357			(112	)			-			(270	)	C/C			42				7				23.7			93.7
PreTSL XXVI	Mezzanine			301			493			192				-			(438	)	C/C			42				7				23.7			93.7
			$	3,519		$	2,574		$	(945	)		$	-		$	(1,153	)
Mezzanine* - only class of bonds still outstanding (represents the senior-most obligation of the trust)
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. During 2014, there was a noticeable increase in trading activity, as sellers disposed of non-exempted trust preferred securities. 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 March 31, 2015 was not active and markets for similar securities also are not active, relative to historical levels of trading activity. 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 which represent the senior-most obligation of the trust.
On a quarterly basis we evaluate our debt securities for 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 months ended March 31, 2015 and 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 2016 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 2016 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 March 31, 2015, it is probable that we will collect all contractual principal and interest payments on one of our six pooled trust preferred securities, PreTSL XIX. The expected principal shortfall on the remaining pooled trust preferred securities 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 write-downs in the future if additional deferrals and defaults occur.

Note_8_Loans_and_Allowance_for

Note 8 - Loans and Allowance for Loan Losses	3 Months Ended
	Mar. 31, 2015
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:
			March 31,		December 31,
			2015		2014
	Commercial:
	Commercial and industrial		$	130,317	$	118,845
	Construction			26,093		23,471
	Secured by commercial real estate			201,881		203,534
	Secured by residential real estate			54,492		53,077
	State and political subdivisions			46,055		44,104
	Indirect lease financing			8,106		7,685
	Retail:
	1-4 family residential mortgages			37,601		37,147
	Home equity loans and lines			62,035		63,213
	Consumer			4,057		4,175
	Total loans			570,637		555,251
	Net unearned costs			71		31
	Loans receivable		$	570,708	$	555,282
	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 March 31, 2015 and December 31, 2014, overdrafts were approximately $210,000 and $142,000, 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 March 31, 2015, 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 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 March 31, 2015 and December 31, 2014:
	31-Mar-15		Pass		Special mention			Substandard			Doubtful		Total
	Commercial:
	Commercial and industrial		$	123,230	$	570		$	6,517		$	-	$	130,317
	Construction			26,069		-			24			-		26,093
	Secured by commercial real estate			180,601		2,842			18,438			-		201,881
	Secured by residential real estate			51,685		405			2,402			-		54,492
State and political subdivisions			44,745		-			1,310			-		46,055
Indirect lease financing			7,982		-			124			-		8,106
		$	434,312	$	3,817		$	28,815		$	-	$	466,944
31-Dec-14		Pass		Special mention			Substandard			Doubtful		Total
Commercial:
Commercial and industrial		$	111,560	$	42		$	7,243		$	-	$	118,845
Construction			22,981		128			362			-		23,471
Secured by commercial real estate			178,339		2,418			22,777			-		203,534
Secured by residential real estate			50,172		408			2,497			-		53,077
State and political subdivisions			42,771		-			1,333			-		44,104
Indirect lease financing			7,543		-			142			-		7,685
		$	413,366	$	2,996		$	34,354		$	-	$	450,716
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 March 31, 2015 and December 31, 2014:
31-Mar-15		Performing		Non-performing			Total
Retail:
1-4 family residential mortgages		$	37,262	$	339		$	37,601
Home equity loans and lines			61,907		128			62,035
Consumer			4,056		1			4,057
		$	103,225	$	468		$	103,693
31-Dec-14		Performing		Non-performing			Total
Retail:
1-4 family residential mortgages		$	36,922	$	225		$	37,147
Home equity loans and lines			63,109		104			63,213
Consumer			4,174		1			4,175
		$	104,205	$	330		$	104,535
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 March 31, 2015 and December 31, 2014:
31-Mar-15		30-59 days		60-89 days			90 days or more			Total past		Current		Total loans
		past due		past due			past due			due loans				receivable
Commercial:
Commercial and industrial		$	241		-			-		$	241	$	130,076	$	130,317
Construction			-		-			-			-		26,093		26,093
Secured by commercial real estate			108		-		$	1,419			1,527		200,354		201,881
Secured by residential real estate			690		-			525			1,215		53,277		54,492
State and political subdivisions			-		-			-			-		46,055		46,055
Indirect lease financing			292	$	14			-			306		7,800		8,106
Retail:
1-4 family residential mortgages			427		-			-			427		37,174		37,601
Home equity loans and lines			109		-			-			109		61,926		62,035
Consumer			48		4			-			52		4,005		4,057
		$	1,915	$	18		$	1,944		$	3,877	$	566,760	$	570,637
31-Dec-14		30-59 days		60-89 days			90 days or more			Total past		Current		Total loans
		past due		past due			past due			due loans				receivable
Commercial:
Commercial and industrial			-		-			-			-	$	118,845	$	118,845
Construction		$	466		-			-		$	466		23,005		23,471
Secured by commercial real estate			28	$	332		$	3,747			4,107		199,427		203,534
Secured by residential real estate			600		574			-			1,174		51,903		53,077
State and political subdivisions			-		-			-			-		44,104		44,104
Indirect lease financing			291		-			-			291		7,394		7,685
Retail:
1-4 family residential mortgages			526		-			-			526		36,621		37,147
Home equity loans and lines			66		49			-			115		63,098		63,213
Consumer			16		8			-			24		4,151		4,175
		$	1,993	$	963		$	3,747		$	6,703	$	548,548	$	555,251
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 March 31, 2015 and December 31, 2014:
31-Mar-15		90 days or more		Non-accrual
		past due
		(still accruing)
Commercial:
Commercial and industrial		$	-	$	2,017
Construction			-		-
Secured by commercial real estate			-		3,736
Secured by residential real estate			-		1,626
State and political subdivisions			-		-
Indirect lease financing			-		-
Retail:
1-4 family residential mortgages			-		339
Home equity loans and lines			-		128
Consumer			-		1
		$	-	$	7,847
31-Dec-14		90 days or more		Non-accrual
		past due
		(still accruing)
Commercial:
Commercial and industrial		$	-	$	2,171
Construction			-		337
Secured by commercial real estate			-		6,465
Secured by residential real estate			-		1,467
State and political subdivisions			-		-
Indirect lease financing			-		-
Retail:
1-4 family residential mortgages			-		225
Home equity loans and lines			-		104
Consumer			-		1
		$	-	$	10,770
Activity in the allowance for loan losses for the three months ended March 31, 2015 and 2014 are as follows:
Three months ended March 31, 2015		Balance, beginning		Provision for			Charge-offs			Recoveries		Balance, end
		of period		(credit to)								of period
				loan losses
Commercial:
Commercial and industrial		$	1,892	$	(27	)		-		$	10	$	1,875
Construction			297		(12	)		-			-		285
Secured by commercial real estate			2,700		(105	)	$	(28	)		2		2,569
Secured by residential real estate			1,630		38			(4	)		2		1,666
State and political subdivisions			221		32			-			-		253
Indirect lease financing			93		1			(8	)		9		95
Retail:
1-4 family residential mortgages			312		(4	)		-			-		308
Home equity loans and lines			453		21			-			5		479
Consumer			85		11			(18	)		7		85
Unallocated			318		45		N/A			N/A			363
		$	8,001	$	-		$	(58	)	$	35	$	7,978
Three months ended March 31, 2014		Balance, beginning		Provision for			Charge-offs			Recoveries		Balance, end
		of period		(credit to)								of period
				loan losses
Commercial:
Commercial and industrial		$	2,044	$	274		$	(17	)	$	7	$	2,308
Construction			439		(48	)		-			-		391
Secured by commercial real estate			2,898		(141	)		-			-		2,757
Secured by residential real estate			1,632		(170	)		(1	)		4		1,465
State and political subdivisions			186		107			-			-		293
Loans to depository institutions			4		(1	)		-			-		3
Indirect lease financing			103		5			(6	)		4		106
Retail:
1-4 family residential mortgages			303		11			-			-		314
Home equity loans and lines			583		87			(87	)		19		602
Consumer			64		28			(43	)		14		63
Unallocated			669		(152	)	N/A			N/A			517
		$	8,925	$	-		$	(154	)	$	48	$	8,819
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.
QNB holds two foreclosed residential properties recorded at the lower of cost or fair value at March 31, 2015. The total value of $111,000 is recorded in Other Real Estate Owned on the Balance Sheet.
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 $2,432,000 and $1,897,000 as of March 31, 2015 and December 31, 2014, respectively. Non-performing TDRs totaled $3,240,000 and $3,690,000 as of March 31, 2015 and December 31, 2014, 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.
		31-Mar-15					31-Dec-14
		Unpaid principal balance		Related allowance			Unpaid principal balance			Related allowance
TDRs with no specific allowance recorded		$	4,739		-		$	4,588			-
TDRs with an allowance recorded			933	$	761			999		$	813
		$	5,672	$	761		$	5,587		$	813
There were no new TDRs made during the three months ended March 31, 2015. As of March 31, 2015 and December 31, 2014, QNB had commitments of $1,817,000 and $1,729,000, respectively, to lend additional funds to customers with loans whose terms have been modified in troubled debt restructurings. There were charge-offs of $0 and $1,000 resulting from loans modified as TDRs during the three months ended March 31, 2015 and 2014, respectively.
The following table presents loans by loan class modified as TDRs during the three months ended March 31, 2015 and 2014. The pre-modification and post-modification outstanding recorded investments disclosed in the tables below, represent carrying amounts immediately prior to the modification and at March 31, 2015 and 2014.
Three months ended March 31,		2015								2014
		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:
Commercial and industrial			-	$	-		$	-			1	$	288	$	285
			-	$	-		$	-			1	$	288	$	285
There were no loans modified as TDRs within 12 months prior to March 31, 2015 and 2014 for which there was a payment default (60 days or more past due) during the three months ended March 31, 2015 and 2014.
The following tables present the balance in the allowance for loan losses at March 31, 2015 and December 31, 2014 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
31-Mar-15		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		$	1,875	$	977		$	898		$	130,317	$	6,282	$	124,035
Construction			285		-			285			26,093		581		25,512
Secured by commercial real estate			2,569		-			2,569			201,881		7,302		194,579
Secured by residential real estate			1,666		235			1,431			54,492		1,626		52,866
State and political subdivisions			253		-			253			46,055		-		46,055
Indirect lease financing			95		-			95			8,106		13		8,093
Retail:
1-4 family residential mortgages			308		3			305			37,601		454		37,147
Home equity loans and lines			479		29			450			62,035		153		61,882
Consumer			85		-			85			4,057		1		4,056
Unallocated			363	N/A			N/A			N/A		N/A		N/A
		$	7,978	$	1,244		$	6,371		$	570,637	$	16,412	$	554,225
		Allowance for Loan Losses								Loans Receivable
31-Dec-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		$	1,892	$	1,095		$	797		$	118,845	$	7,115	$	111,730
Construction			297		-			297			23,471		362		23,109
Secured by commercial real estate			2,700		-			2,700			203,534		11,546		191,988
Secured by residential real estate			1,630		91			1,539			53,077		1,567		51,510
State and political subdivisions			221		-			221			44,104		-		44,104
Indirect lease financing			93		-			93			7,685		16		7,669
Retail:
1-4 family residential mortgages			312		4			308			37,147		341		36,806
Home equity loans and lines			453		4			449			63,213		129		63,084
Consumer			85		-			85			4,175		1		4,174
Unallocated			318	N/A			N/A			N/A		N/A		N/A
		$	8,001	$	1,194		$	6,489		$	555,251	$	21,077	$	534,174
The following tables summarize additional information in regards to impaired loans by loan portfolio class as of March 31, 2015 and December 31, 2014:
31-Mar-15		Recorded		Unpaid principal			Related			Average		Interest
		investment		balance			allowance			recorded		income
		(after								investment		recognized
		charge-offs)
With no specific allowance recorded:
Commercial:
Commercial and industrial		$	5,156	$	5,318		$	-
Construction			581		581			-
Secured by commercial real estate			7,302		7,909			-
Secured by residential real estate			916		1,465			-
State and political subdivisions			-		-			-
Indirect lease financing			13		13			-
Retail:
1-4 family residential mortgages			339		368			-
Home equity loans and lines			123		166			-
Consumer			1		1			-
		$	14,431	$	15,821		$	-
With an allowance recorded:
Commercial:
Commercial and industrial		$	1,126	$	1,340		$	977
Construction			-		-			-
Secured by commercial real estate			-		-			-
Secured by residential real estate			710		784			235
State and political subdivisions			-		-			-
Indirect lease financing			-		-			-
Retail:
1-4 family residential mortgages			115		115			3
Home equity loans and lines			30		30			29
Consumer			-		-			-
		$	1,981	$	2,269		$	1,244
Total:
Commercial:
Commercial and industrial		$	6,282	$	6,658		$	977		$	6,794	$	66
Construction			581		581			-			415		8
Secured by commercial real estate			7,302		7,909			-			9,424		43
Secured by residential real estate			1,626		2,249			235			1,572		-
State and political subdivisions			-		-			-			-		-
Indirect lease financing			13		13			-			15		1
Retail:
1-4 family residential mortgages			454		483			3			369		1
Home equity loans and lines			153		196			29			133		-
Consumer			1		1			-			1		-
		$	16,412	$	18,090		$	1,244		$	18,723	$	119
31-Dec-14		Recorded		Unpaid			Related			Average		Interest
		investment		principal			allowance			recorded		income
		(after		balance						investment		recognized
		charge-offs)
With no specific allowance recorded:
Commercial:
Commercial and industrial		$	5,894	$	6,056		$	-
Construction			362		444			-
Secured by commercial real estate			11,546		12,198			-
Secured by residential real estate			903		1,427			-
State and political subdivisions			-		-			-
Indirect lease financing			16		16			-
Retail:
1-4 family residential mortgages			225		250			-
Home equity loans and lines			72		93			-
Consumer			1		1			-
		$	19,019	$	20,485		$	-
With an allowance recorded:
Commercial:
Commercial and industrial		$	1,221	$	1,419		$	1,095
Construction			-		-			-
Secured by commercial real estate			-		-			-
Secured by residential real estate			664		748			91
State and political subdivisions			-		-			-
Indirect lease financing			-		-			-
Retail:
1-4 family residential mortgages			116		116			4
Home equity loans and lines			57		76			4
Consumer			-		-			-
		$	2,058	$	2,359		$	1,194
Total:
Commercial:
Commercial and industrial		$	7,115	$	7,475		$	1,095		$	9,305	$	331
Construction			362		444			-			1,050		2
Secured by commercial real estate			11,546		12,198			-			12,304		344
Secured by residential real estate			1,567		2,175			91			2,452		-
State and political subdivisions			-		-			-			-		-
Indirect lease financing			16		16			-			26		1
Retail:
1-4 family residential mortgages			341		366			4			460		5
Home equity loans and lines			129		169			4			169		-
Consumer			1		1			-			2		-
		$	21,077	$	22,844		$	1,194		$	25,768	$	683

Note_9_Fair_Value_Measurements

Note 9 - Fair Value Measurements and Disclosures	3 Months Ended
	Mar. 31, 2015
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 March 31, 2015:
	31-Mar-15		Quoted prices in active markets for identical assets			Significant other observable				Significant unobservable		Balance at end
			(Level 1)			input (Level 2)				inputs (Level 3)		of period
	Recurring fair value measurements
	Trading Securities
	State and municipal securities		$	-		$	4,183			$	-	$	4,183
	Securities available-for-sale
	U.S. Government agency securities			-		$	48,008				-	$	48,008
	State and municipal securities			-			71,015				-		71,015
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities			-			130,600				-		130,600
	Collateralized mortgage obligations (CMOs)			-			84,868				-		84,868
	Pooled trust preferred securities			-			-			$	2,574		2,574
	Corporate debt securities			-			6,048				-		6,048
	Equity securities		$	7,697			-				-		7,697
	Total securities available-for-sale		$	7,697		$	340,539			$	2,574	$	350,810
	Total recurring fair value measurements		$	7,697		$	344,722			$	2,574	$	354,993
	Nonrecurring fair value measurements
	Impaired loans		$	-		$	-			$	737	$	737
	Other real estate owned			-			-				50		50
	Mortgage servicing rights			-			-				180		180
	Total nonrecurring fair value measurements		$	-		$	-			$	967	$	967
	There were no transfers in and out of Level 1 and Level 2 fair value measurements during the three months ended March 31, 2015. 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 three-month periods ended March 31, 2015 and 2014, respectively.
	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, 2014:
	31-Dec-14		Quoted prices in active markets for identical assets			Significant other observable input (Level 2)				Significant unobservable inputs (Level 3)		Balance at end
			(Level 1)									of period
	Recurring fair value measurements
	Trading Securities
	State and municipal securities		$	-		$	4,207			$	-	$	4,207
	Securities available-for-sale
	U.S. Government agency securities			-		$	62,665				-	$	62,665
	State and municipal securities			-			72,569				-		72,569
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities			-			136,192				-		136,192
	Collateralized mortgage obligations (CMOs)			-			87,662				-		87,662
	Pooled trust preferred securities			-			-			$	2,439		2,439
	Corporate debt securities			-			6,037				-		6,037
	Equity securities		$	7,655			-				-		7,655
	Total securities available-for-sale		$	7,655		$	365,125			$	2,439	$	375,219
	Total recurring fair value measurements		$	7,655		$	369,332			$	2,439	$	379,426
	Nonrecurring fair value measurements
	Impaired loans		$	-		$	-			$	3,715	$	3,715
	Mortgage servicing rights			-			-				112		112
	Total nonrecurring fair value measurements		$	-		$	-			$	3,827	$	3,827
	The following table presents 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
			Fair value		Valuation	Unobservable		Value or range
					techniques	input		of values
	March 31, 2015 - Impaired loans		$	592	Appraisal of	Appraisal			-20% to -100	%
					collateral (1)	adjustments (2)
						Liquidation expenses (3)			-10	%
	March 31, 2015 - Impaired loans			112	Discounted cash flow (4)	Discount rate			6.375	%
	March 31, 2015 - Impaired loans			33	Recent bid for
					property (5)
	March 31, 2015 - Other real estate owned			50	Recent bid for
					property (5)
March 31, 2015 - Mortgage servicing rights			180	Discounted cash flow	Remaining term		2 - 28 yrs
					Discount rate			10% to 12	%
		Quantitative information about Level 3 fair value measurements
		Fair value		Valuation	Unobservable		Value or range
				techniques	input		of values
December 31, 2014 - Impaired loans		$	953	Appraisal of	Appraisal			-20% to -100	%
				collateral (1)	adjustments (2)
					Liquidation expenses (3)			-10	%
December 31, 2014 - Impaired loans			112	Discounted cash flow (4)	Discount rate			6.375	%
December 31, 2014 - Impaired loans			2,650	Agreement of sale (5)
December 31, 2014 - Mortgage servicing rights			112	Discounted cash flow	Remaining term		2 - 28 yrs
					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 the age of the appraisal. The range is presented as a percent of the initial appraised value.
-3	Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value.
-4	Fair value is determined using the cash flow of the borrower and the effective interest rate of the original note.
-5	Fair value is determined by recent market indications.
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 three months ended March 31, 2015:
		Fair value measurements using
		significant unobservable inputs
		(Level 3)
Balance, January 1, 2015		$	2,439
Settlements			-
Total gains or losses (realized/unrealized)
Included in earnings			-
Included in other comprehensive income			135
Transfers in and/or out of Level 3			-
Balance, March 31, 2015		$	2,574
The Level 3 securities consist of six 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 2015, the market for these securities at March 31, 2015 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 March 31, 2015;
	●	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. Default rates are 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. The base loss severity assumption and long-term loss severity assumptions are modeled at 95%. The severity factor for near-term default 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 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 no later than 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 3.74% to 8.18%. 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. For a further discussion of PreTSL valuation, see Note 7, Investment Securities.
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 March 31, 2015 and December 31, 2014:
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 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 sale 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
31-Mar-15		Carrying			Fair				Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs
		amount			value				(Level 1)		(Level 2)		(Level 3)
Financial assets
Cash and cash equivalents		$	45,253		$	45,253			$	45,253		-		-
Investment securities:
Trading			4,183			4,183				-	$	4,183		-
Available-for-sale			350,810			350,810				7,697		340,539	$	2,574
Held-to-maturity			146			156				-		156		-
Restricted investment in bank stocks			500			500				-		500		-
Loans held-for-sale			884			907				-		907		-
Net loans			562,730			560,222				-		-		560,222
Mortgage servicing rights			498			576				-		-		576
Accrued interest receivable			2,547			2,547				-		2,547		-
Financial liabilities
Deposits with no stated maturities		$	626,920		$	626,920			$	626,920		-	$	-
Deposits with stated maturities			237,545			238,860				-	$	238,860		-
Short-term borrowings			35,868			35,868				35,868		-		-
Accrued interest payable			325			325				-		325		-
Off-balance sheet instruments
Commitments to extend credit		$	-		$	-			$	-	$	-	$	-
Standby letters of credit			-			-				-		-		-
									Fair value measurements
31-Dec-14		Carrying			Fair value				Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs
		amount							(Level 1)		(Level 2)		(Level 3)
Financial assets
Cash and cash equivalents		$	18,245		$	18,245			$	18,245		-		-
Investment securities:
Trading			4,207			4,207				-	$	4,207		-
Available-for-sale			375,219			375,219				7,655		365,125	$	2,439
Held-to-maturity			146			156				-		156		-
Restricted investment in bank stocks			647			647				-		647		-
Loans held-for-sale			380			394				-		394		-
Net loans			547,281			544,126				-		-		544,126
Mortgage servicing rights			504			601				-		-		601
Accrued interest receivable			2,568			2,568				-		2,568		-
Financial liabilities
Deposits with no stated maturities		$	608,345		$	608,345			$	608,345		-	$	-
Deposits with stated maturities			243,247			244,152				-	$	244,152		-
Short-term borrowings			35,189			35,189				35,189		-		-
Accrued interest payable			344			344				-		344		-
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	3 Months Ended
	Mar. 31, 2015
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:
		March 31,		December 31,
		2015		2014
	Commitments to extend credit and unused lines of credit	$	208,139	$	203,496
	Standby letters of credit		5,380		6,276
	Total financial instrument commitments	$	213,519	$	209,772
	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 March 31, 2015 and December 31, 2014 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	3 Months Ended
	Mar. 31, 2015
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 applicable regulations, 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 March 31, 2015, 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 each of the Company and the Bank considered them 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					Minimum required					Well capitalized
	As of March 31, 2015	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	95,132		13.15	%	$	57,895		8	%	$	72,369		10	%
	Bank		88,019		12.54			56,144		8			70,181		10
	Tier I capital (to risk-weighted assets):
	Consolidated		86,957		12.02			43,421		6			43,421		6
	Bank		79,982		11.4			42,108		6			56,144		8
	Common equity tier 1 capital (to risk-weighted assets):
	Consolidated		86,957		12.02			32,566		4.5		N/A		N/A
	Bank		79,982		11.4			31,581		4.5			45,617		6.5
	Tier I capital (to average assets):
	Consolidated		86,957		8.95			38,856		4		N/A		N/A
	Bank		79,982		8.29			38,572		4			48,215		5
		Capital levels
		Actual					Adequately capitalized					Well capitalized
	As of December 31, 2014	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	93,927		14.06	%	$	53,425		8	%	N/A		N/A
	Bank		86,884		13.14			52,891		8		$	66,114		10	%
	Tier I capital (to risk-weighted assets):
	Consolidated		85,439		12.79			26,713		4		N/A		N/A
	Bank		78,824		11.92			26,446		4			39,669		6
	Tier I capital (to average assets):
	Consolidated		85,439		8.65			39,501		4		N/A		N/A
	Bank		78,824		8.04			39,237		4			49,047		5

Note_3_Stockbased_Compensation1

Note 3 - Stock-based Compensation and Shareholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
	Three months ended March 31,	2015			2014
	Risk free interest rate		1.06	%		0.69	%
	Dividend yield		3.86			4.28
	Volatility		26.74			28.12
	Expected life (years)		5			5
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
		Number			Weighted			Weighted average remaining contractual term		Aggregate
		of options			average			(in years)		intrinsic value
					exercise price
	Outstanding at December 31, 2014		88,375		$	23.27
	Granted		21,000			29.25
	Exercised		10,875			17.58
	Forfeited		12,650			31.87
	Outstanding at March 31, 2015		85,850		$	24.19			2.97	$	402
	Exercisable at March 31, 2015		31,650		$	20.83			1.35	$	251

Note_5_Earnings_Per_Share_Tabl

Note 5 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
	Three months ended March 31,	2015		2014
	Numerator for basic and diluted earnings per share - net income	$	2,136	$	2,296
	Denominator for basic earnings per share - weighted average shares outstanding		3,321,688		3,275,961
	Effect of dilutive securities - employee stock options		12,114		11,108
	Denominator for diluted earnings per share - adjusted weighted average shares outstanding		3,333,802		3,287,069
	Earnings per share - basic	$	0.64	$	0.7
	Earnings per share - diluted	$	0.64	$	0.7

Note_6_Comprehensive_Income_Ta

Note 6 - Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]
		March 31,			December 31,
		2015			2014
	Unrealized net holding gains on available-for-sale securities	$	3,816		$	1,975
	Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings		(484	)		(600	)
	Accumulated other comprehensive income		3,332			1,375
	Tax effect		(1,133	)		(468	)
	Accumulated other comprehensive income, net of tax	$	2,199		$	907
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]
		Amount reclassified from accumulated other
		comprehensive income
	Details about accumulated other comprehensive income	2015			2014			Affected line item in the statement of income
	Unrealized net holding gains on available-for-sale securities	$	503		$	622		Net gain on sale of investment securities
	Tax effect		(171	)		(212	)	Provision for income taxes
	Accumulated other comprehensive income, net of tax	$	332		$	410		Net of tax

Note_7_Investment_Securities_T

Note 7 - Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Trading Securities [Table Text Block]
			Fair
	31-Mar-15		value
	State and municipal securities		$	4,183
			Fair
	31-Dec-14		value
	State and municipal securities		$	4,207
Available-for-sale Securities [Table Text Block]
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	31-Mar-15		value			gains			losses				cost
	U.S. Government agency		$	48,008		$	280		$	(113	)		$	47,841
	State and municipal			71,015			1,689			(68	)			69,394
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			130,600			2,316			(200	)			128,484
	Collateralized mortgage obligations (CMOs)			84,868			508			(689	)			85,049
	Pooled trust preferred			2,574			192			(1,137	)			3,519
	Corporate debt			6,048			42			-				6,006
	Equity			7,697			682			(170	)			7,185
	Total investment securities available-for-sale		$	350,810		$	5,709		$	(2,377	)		$	347,478
						Gross			Gross
						unrealized			unrealized
			Fair			holding			holding				Amortized
	31-Dec-14		value			gains			losses				cost
	U.S. Government agency		$	62,665		$	212		$	(472	)		$	62,925
	State and municipal			72,569			1,500			(150	)			71,219
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			136,192			1,819			(466	)			134,839
	Collateralized mortgage obligations (CMOs)			87,662			330			(1,300	)			88,632
	Pooled trust preferred			2,439			160			(1,240	)			3,519
	Corporate debt			6,037			30			-				6,007
	Equity			7,655			1,022			(70	)			6,703
	Total investment securities available-for-sale		$	375,219		$	5,073		$	(3,698	)		$	373,844
Investments Classified by Contractual Maturity Date [Table Text Block]
						Amortized
	31-Mar-15		Fair value			cost
	Due in one year or less		$	9,110		$	9,048
	Due after one year through five years			249,057			246,677
	Due after five years through ten years			63,433			62,614
	Due after ten years			21,513			21,954
	Equity securities			7,697			7,185
	Total investment securities available-for-sale		$	350,810		$	347,478
						Amortized
	31-Mar-15		Fair value			cost
	Due in one year or less			-			-
	Due after one year through five years		$	156		$	146
	Due after five years through ten years			-			-
	Due after ten years			-			-
	Total investment securities held-to-maturity		$	156		$	146
Realized Gain (Loss) on Investments [Table Text Block]
			Three months ended March 31, 2015													Three months ended March 31, 2014
									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		$	426			-		$	-			$	426		$	590				-			$	-			$	590
	Debt securities			88		$	(11	)						77			63			$	(31	)			-				32
	Total		$	514		$	(11	)	$	-			$	503		$	653			$	(31	)		$	-			$	622
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Table Text Block]
	Three months ended March 31,		2015			2014
	Balance, beginning of period		$	1,153		$	1,271
	Reductions: gain on payoff			-			-
	Additions:
	Initial credit impairments			-			-
	Subsequent credit impairments			-			-
	Balance, end of period		$	1,153		$	1,271
Held-to-maturity Securities [Table Text Block]
			31-Mar-15													31-Dec-14
						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		$	10		$	-			$	156		$	146			$	10			$	-			$	156
Schedule of Unrealized Loss on Investments [Table Text Block]
	31-Mar-15
						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			11		$	4,463		$	(21	)		$	9,654		$	(92	)		$	14,117			$	(113	)
	State and municipal			28			6,818			(28	)			3,978			(40	)			10,796				(68	)
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			23			28,768			(159	)			2,626			(41	)			31,394				(200	)
	Collateralized mortgage obligations (CMOs)			34			11,346			(41	)			30,494			(648	)			41,840				(689	)
	Pooled trust preferred			5			-			-				2,081			(1,137	)			2,081				(1,137	)
	Equity			11			2,304			(170	)			-			-				2,304				(170	)
	Total			112		$	53,699		$	(419	)		$	48,833		$	(1,958	)		$	102,532			$	(2,377	)
	31-Dec-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			29		$	15,466		$	(30	)		$	23,941		$	(442	)		$	39,407			$	(472	)
	State and municipal			39			3,452			(31	)			11,964			(119	)			15,416				(150	)
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed			34			6,521			(15	)			38,586			(451	)			45,107				(466	)
	Collateralized mortgage obligations (CMOs)			51			2,003			(205	)			35,687			(1,095	)			37,690				(1,300	)
	Pooled trust preferred			5			-			-				1,978			(1,240	)			1,978				(1,240	)
	Equity			7			1,303			(70	)			-			-				1,303				(70	)
	Total			165		$	28,745		$	(351	)		$	112,156		$	(3,347	)		$	140,901			$	(3,698	)
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 2015)			loss									companies
	PreTSL IV	Mezzanine*		$	243		$	208		$	(35	)		$	-		$	(1	)	B1/B			5				-				18	%		140.2	%
	PreTSL XVII	Mezzanine			752			535			(217	)			-			(222	)	C/C			32				5				28.6			86.6
	PreTSL XIX	Mezzanine			988			527			(461	)			-			-		C/C			38				12				13.3			92.8
	PreTSL XXV	Mezzanine			766			454			(312	)			-			(222	)	C/C			46				5				28.3			87.5
	PreTSL XXVI	Mezzanine			469			357			(112	)			-			(270	)	C/C			42				7				23.7			93.7
	PreTSL XXVI	Mezzanine			301			493			192				-			(438	)	C/C			42				7				23.7			93.7
				$	3,519		$	2,574		$	(945	)		$	-		$	(1,153	)

Note_8_Loans_and_Allowance_for1

Note 8 - Loans and Allowance for Loan Losses (Tables)	3 Months Ended
	Mar. 31, 2015
Note 8 - Loans and Allowance for Loan Losses (Tables) [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
		March 31,		December 31,
		2015		2014
	Commercial:
	Commercial and industrial	$	130,317	$	118,845
	Construction		26,093		23,471
	Secured by commercial real estate		201,881		203,534
	Secured by residential real estate		54,492		53,077
	State and political subdivisions		46,055		44,104
	Indirect lease financing		8,106		7,685
	Retail:
	1-4 family residential mortgages		37,601		37,147
	Home equity loans and lines		62,035		63,213
	Consumer		4,057		4,175
	Total loans		570,637		555,251
	Net unearned costs		71		31
	Loans receivable	$	570,708	$	555,282
Financing Receivable Credit Quality Indicators [Table Text Block]
	31-Mar-15	Pass		Special mention			Substandard			Doubtful		Total
	Commercial:
	Commercial and industrial	$	123,230	$	570		$	6,517		$	-	$	130,317
	Construction		26,069		-			24			-		26,093
	Secured by commercial real estate		180,601		2,842			18,438			-		201,881
	Secured by residential real estate		51,685		405			2,402			-		54,492
	State and political subdivisions		44,745		-			1,310			-		46,055
	Indirect lease financing		7,982		-			124			-		8,106
		$	434,312	$	3,817		$	28,815		$	-	$	466,944
	31-Dec-14	Pass		Special mention			Substandard			Doubtful		Total
	Commercial:
	Commercial and industrial	$	111,560	$	42		$	7,243		$	-	$	118,845
	Construction		22,981		128			362			-		23,471
	Secured by commercial real estate		178,339		2,418			22,777			-		203,534
	Secured by residential real estate		50,172		408			2,497			-		53,077
	State and political subdivisions		42,771		-			1,333			-		44,104
	Indirect lease financing		7,543		-			142			-		7,685
		$	413,366	$	2,996		$	34,354		$	-	$	450,716
Past Due Financing Receivables [Table Text Block]
	31-Mar-15	30-59 days		60-89 days			90 days or more			Total past		Current		Total loans
		past due		past due			past due			due loans				receivable
	Commercial:
	Commercial and industrial	$	241		-			-		$	241	$	130,076	$	130,317
	Construction		-		-			-			-		26,093		26,093
	Secured by commercial real estate		108		-		$	1,419			1,527		200,354		201,881
	Secured by residential real estate		690		-			525			1,215		53,277		54,492
	State and political subdivisions		-		-			-			-		46,055		46,055
	Indirect lease financing		292	$	14			-			306		7,800		8,106
	Retail:
	1-4 family residential mortgages		427		-			-			427		37,174		37,601
	Home equity loans and lines		109		-			-			109		61,926		62,035
	Consumer		48		4			-			52		4,005		4,057
		$	1,915	$	18		$	1,944		$	3,877	$	566,760	$	570,637
	31-Dec-14	30-59 days		60-89 days			90 days or more			Total past		Current		Total loans
		past due		past due			past due			due loans				receivable
	Commercial:
	Commercial and industrial		-		-			-			-	$	118,845	$	118,845
	Construction	$	466		-			-		$	466		23,005		23,471
	Secured by commercial real estate		28	$	332		$	3,747			4,107		199,427		203,534
	Secured by residential real estate		600		574			-			1,174		51,903		53,077
	State and political subdivisions		-		-			-			-		44,104		44,104
	Indirect lease financing		291		-			-			291		7,394		7,685
	Retail:
	1-4 family residential mortgages		526		-			-			526		36,621		37,147
	Home equity loans and lines		66		49			-			115		63,098		63,213
	Consumer		16		8			-			24		4,151		4,175
		$	1,993	$	963		$	3,747		$	6,703	$	548,548	$	555,251
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]
	31-Mar-15	90 days or more		Non-accrual
		past due
		(still accruing)
	Commercial:
	Commercial and industrial	$	-	$	2,017
	Construction		-		-
	Secured by commercial real estate		-		3,736
	Secured by residential real estate		-		1,626
	State and political subdivisions		-		-
	Indirect lease financing		-		-
	Retail:
	1-4 family residential mortgages		-		339
	Home equity loans and lines		-		128
	Consumer		-		1
		$	-	$	7,847
	31-Dec-14	90 days or more		Non-accrual
		past due
		(still accruing)
	Commercial:
	Commercial and industrial	$	-	$	2,171
	Construction		-		337
	Secured by commercial real estate		-		6,465
	Secured by residential real estate		-		1,467
	State and political subdivisions		-		-
	Indirect lease financing		-		-
	Retail:
	1-4 family residential mortgages		-		225
	Home equity loans and lines		-		104
	Consumer		-		1
		$	-	$	10,770
Allowance for Credit Losses on Financing Receivables [Table Text Block]
	Three months ended March 31, 2015	Balance, beginning		Provision for			Charge-offs			Recoveries		Balance, end
		of period		(credit to)								of period
				loan losses
	Commercial:
	Commercial and industrial	$	1,892	$	(27	)		-		$	10	$	1,875
	Construction		297		(12	)		-			-		285
	Secured by commercial real estate		2,700		(105	)	$	(28	)		2		2,569
	Secured by residential real estate		1,630		38			(4	)		2		1,666
	State and political subdivisions		221		32			-			-		253
	Indirect lease financing		93		1			(8	)		9		95
	Retail:
	1-4 family residential mortgages		312		(4	)		-			-		308
	Home equity loans and lines		453		21			-			5		479
	Consumer		85		11			(18	)		7		85
	Unallocated		318		45		N/A			N/A			363
		$	8,001	$	-		$	(58	)	$	35	$	7,978
	Three months ended March 31, 2014	Balance, beginning		Provision for			Charge-offs			Recoveries		Balance, end
		of period		(credit to)								of period
				loan losses
	Commercial:
	Commercial and industrial	$	2,044	$	274		$	(17	)	$	7	$	2,308
	Construction		439		(48	)		-			-		391
	Secured by commercial real estate		2,898		(141	)		-			-		2,757
	Secured by residential real estate		1,632		(170	)		(1	)		4		1,465
	State and political subdivisions		186		107			-			-		293
	Loans to depository institutions		4		(1	)		-			-		3
	Indirect lease financing		103		5			(6	)		4		106
	Retail:
	1-4 family residential mortgages		303		11			-			-		314
	Home equity loans and lines		583		87			(87	)		19		602
	Consumer		64		28			(43	)		14		63
	Unallocated		669		(152	)	N/A			N/A			517
		$	8,925	$	-		$	(154	)	$	48	$	8,819
Troubled Debt Restructurings on Financing Receivables [Table Text Block]
	Three months ended March 31,	2015								2014
		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:
	Commercial and industrial		-	$	-		$	-			1	$	288	$	285
			-	$	-		$	-			1	$	288	$	285
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]
		Allowance for Loan Losses								Loans Receivable
	31-Mar-15	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	$	1,875	$	977		$	898		$	130,317	$	6,282	$	124,035
	Construction		285		-			285			26,093		581		25,512
	Secured by commercial real estate		2,569		-			2,569			201,881		7,302		194,579
	Secured by residential real estate		1,666		235			1,431			54,492		1,626		52,866
	State and political subdivisions		253		-			253			46,055		-		46,055
	Indirect lease financing		95		-			95			8,106		13		8,093
	Retail:
	1-4 family residential mortgages		308		3			305			37,601		454		37,147
	Home equity loans and lines		479		29			450			62,035		153		61,882
	Consumer		85		-			85			4,057		1		4,056
	Unallocated		363	N/A			N/A			N/A		N/A		N/A
		$	7,978	$	1,244		$	6,371		$	570,637	$	16,412	$	554,225
		Allowance for Loan Losses								Loans Receivable
	31-Dec-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	$	1,892	$	1,095		$	797		$	118,845	$	7,115	$	111,730
	Construction		297		-			297			23,471		362		23,109
	Secured by commercial real estate		2,700		-			2,700			203,534		11,546		191,988
	Secured by residential real estate		1,630		91			1,539			53,077		1,567		51,510
	State and political subdivisions		221		-			221			44,104		-		44,104
	Indirect lease financing		93		-			93			7,685		16		7,669
	Retail:
	1-4 family residential mortgages		312		4			308			37,147		341		36,806
	Home equity loans and lines		453		4			449			63,213		129		63,084
	Consumer		85		-			85			4,175		1		4,174
	Unallocated		318	N/A			N/A			N/A		N/A		N/A
		$	8,001	$	1,194		$	6,489		$	555,251	$	21,077	$	534,174
Impaired Financing Receivables [Table Text Block]
	31-Mar-15	Recorded		Unpaid principal			Related			Average		Interest
		investment		balance			allowance			recorded		income
		(after								investment		recognized
		charge-offs)
	With no specific allowance recorded:
	Commercial:
	Commercial and industrial	$	5,156	$	5,318		$	-
	Construction		581		581			-
	Secured by commercial real estate		7,302		7,909			-
	Secured by residential real estate		916		1,465			-
	State and political subdivisions		-		-			-
	Indirect lease financing		13		13			-
	Retail:
	1-4 family residential mortgages		339		368			-
	Home equity loans and lines		123		166			-
	Consumer		1		1			-
		$	14,431	$	15,821		$	-
	With an allowance recorded:
	Commercial:
	Commercial and industrial	$	1,126	$	1,340		$	977
	Construction		-		-			-
	Secured by commercial real estate		-		-			-
	Secured by residential real estate		710		784			235
	State and political subdivisions		-		-			-
	Indirect lease financing		-		-			-
	Retail:
	1-4 family residential mortgages		115		115			3
	Home equity loans and lines		30		30			29
	Consumer		-		-			-
		$	1,981	$	2,269		$	1,244
	Total:
	Commercial:
	Commercial and industrial	$	6,282	$	6,658		$	977		$	6,794	$	66
	Construction		581		581			-			415		8
	Secured by commercial real estate		7,302		7,909			-			9,424		43
	Secured by residential real estate		1,626		2,249			235			1,572		-
	State and political subdivisions		-		-			-			-		-
	Indirect lease financing		13		13			-			15		1
	Retail:
	1-4 family residential mortgages		454		483			3			369		1
	Home equity loans and lines		153		196			29			133		-
	Consumer		1		1			-			1		-
		$	16,412	$	18,090		$	1,244		$	18,723	$	119
	31-Dec-14	Recorded		Unpaid			Related			Average		Interest
		investment		principal			allowance			recorded		income
		(after		balance						investment		recognized
		charge-offs)
	With no specific allowance recorded:
	Commercial:
	Commercial and industrial	$	5,894	$	6,056		$	-
	Construction		362		444			-
	Secured by commercial real estate		11,546		12,198			-
	Secured by residential real estate		903		1,427			-
	State and political subdivisions		-		-			-
	Indirect lease financing		16		16			-
	Retail:
	1-4 family residential mortgages		225		250			-
	Home equity loans and lines		72		93			-
	Consumer		1		1			-
		$	19,019	$	20,485		$	-
	With an allowance recorded:
	Commercial:
	Commercial and industrial	$	1,221	$	1,419		$	1,095
Construction		-		-			-
Secured by commercial real estate		-		-			-
Secured by residential real estate		664		748			91
State and political subdivisions		-		-			-
Indirect lease financing		-		-			-
Retail:
1-4 family residential mortgages		116		116			4
Home equity loans and lines		57		76			4
Consumer		-		-			-
	$	2,058	$	2,359		$	1,194
Total:
Commercial:
Commercial and industrial	$	7,115	$	7,475		$	1,095		$	9,305	$	331
Construction		362		444			-			1,050		2
Secured by commercial real estate		11,546		12,198			-			12,304		344
Secured by residential real estate		1,567		2,175			91			2,452		-
State and political subdivisions		-		-			-			-		-
Indirect lease financing		16		16			-			26		1
Retail:
1-4 family residential mortgages		341		366			4			460		5
Home equity loans and lines		129		169			4			169		-
Consumer		1		1			-			2		-
	$	21,077	$	22,844		$	1,194		$	25,768	$	683
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]
		31-Mar-15					31-Dec-14
		Unpaid principal balance		Related allowance			Unpaid principal balance			Related allowance
	TDRs with no specific allowance recorded	$	4,739		-		$	4,588			-
	TDRs with an allowance recorded		933	$	761			999		$	813
		$	5,672	$	761		$	5,587		$	813
Total Retail Loans [Member]
Note 8 - Loans and Allowance for Loan Losses (Tables) [Line Items]
Financing Receivable Credit Quality Indicators [Table Text Block]
	31-Mar-15	Performing		Non-performing			Total
	Retail:
	1-4 family residential mortgages	$	37,262	$	339		$	37,601
	Home equity loans and lines		61,907		128			62,035
	Consumer		4,056		1			4,057
		$	103,225	$	468		$	103,693
	31-Dec-14	Performing		Non-performing			Total
	Retail:
	1-4 family residential mortgages	$	36,922	$	225		$	37,147
	Home equity loans and lines		63,109		104			63,213
	Consumer		4,174		1			4,175
		$	104,205	$	330		$	104,535

Note_9_Fair_Value_Measurements1

Note 9 - Fair Value Measurements and Disclosures (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]
	31-Mar-15	Quoted prices in active markets for identical assets			Significant other observable				Significant unobservable		Balance at end
		(Level 1)			input (Level 2)				inputs (Level 3)		of period
	Recurring fair value measurements
	Trading Securities
	State and municipal securities	$	-		$	4,183			$	-	$	4,183
	Securities available-for-sale
	U.S. Government agency securities		-		$	48,008				-	$	48,008
	State and municipal securities		-			71,015				-		71,015
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities		-			130,600				-		130,600
	Collateralized mortgage obligations (CMOs)		-			84,868				-		84,868
	Pooled trust preferred securities		-			-			$	2,574		2,574
	Corporate debt securities		-			6,048				-		6,048
	Equity securities	$	7,697			-				-		7,697
	Total securities available-for-sale	$	7,697		$	340,539			$	2,574	$	350,810
	Total recurring fair value measurements	$	7,697		$	344,722			$	2,574	$	354,993
	Nonrecurring fair value measurements
	Impaired loans	$	-		$	-			$	737	$	737
	Other real estate owned		-			-				50		50
	Mortgage servicing rights		-			-				180		180
	Total nonrecurring fair value measurements	$	-		$	-			$	967	$	967
	31-Dec-14	Quoted prices in active markets for identical assets			Significant other observable input (Level 2)				Significant unobservable inputs (Level 3)		Balance at end
		(Level 1)									of period
	Recurring fair value measurements
	Trading Securities
	State and municipal securities	$	-		$	4,207			$	-	$	4,207
	Securities available-for-sale
	U.S. Government agency securities		-		$	62,665				-	$	62,665
	State and municipal securities		-			72,569				-		72,569
	U.S. Government agencies and sponsored enterprises (GSEs):
	Mortgage-backed securities		-			136,192				-		136,192
	Collateralized mortgage obligations (CMOs)		-			87,662				-		87,662
	Pooled trust preferred securities		-			-			$	2,439		2,439
	Corporate debt securities		-			6,037				-		6,037
	Equity securities	$	7,655			-				-		7,655
	Total securities available-for-sale	$	7,655		$	365,125			$	2,439	$	375,219
	Total recurring fair value measurements	$	7,655		$	369,332			$	2,439	$	379,426
	Nonrecurring fair value measurements
	Impaired loans	$	-		$	-			$	3,715	$	3,715
	Mortgage servicing rights		-			-				112		112
	Total nonrecurring fair value measurements	$	-		$	-			$	3,827	$	3,827
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]
		Quantitative information about Level 3 fair value measurements
		Fair value		Valuation	Unobservable		Value or range
				techniques	input		of values
	March 31, 2015 - Impaired loans	$	592	Appraisal of	Appraisal			-20% to -100	%
				collateral (1)	adjustments (2)
					Liquidation expenses (3)			-10	%
	March 31, 2015 - Impaired loans		112	Discounted cash flow (4)	Discount rate			6.375	%
	March 31, 2015 - Impaired loans		33	Recent bid for
				property (5)
	March 31, 2015 - Other real estate owned		50	Recent bid for
				property (5)
	March 31, 2015 - Mortgage servicing rights		180	Discounted cash flow	Remaining term		2 - 28 yrs
					Discount rate			10% to 12	%
		Quantitative information about Level 3 fair value measurements
		Fair value		Valuation	Unobservable		Value or range
				techniques	input		of values
	December 31, 2014 - Impaired loans	$	953	Appraisal of	Appraisal			-20% to -100	%
				collateral (1)	adjustments (2)
					Liquidation expenses (3)			-10	%
	December 31, 2014 - Impaired loans		112	Discounted cash flow (4)	Discount rate			6.375	%
	December 31, 2014 - Impaired loans		2,650	Agreement of sale (5)
	December 31, 2014 - Mortgage servicing rights		112	Discounted cash flow	Remaining term		2 - 28 yrs
					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, 2015	$	2,439
	Settlements		-
	Total gains or losses (realized/unrealized)
	Included in earnings		-
	Included in other comprehensive income		135
	Transfers in and/or out of Level 3		-
	Balance, March 31, 2015	$	2,574
Fair Value, by Balance Sheet Grouping [Table Text Block]
									Fair value measurements
	31-Mar-15	Carrying			Fair				Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs
		amount			value				(Level 1)		(Level 2)		(Level 3)
	Financial assets
	Cash and cash equivalents	$	45,253		$	45,253			$	45,253		-		-
	Investment securities:
	Trading		4,183			4,183				-	$	4,183		-
	Available-for-sale		350,810			350,810				7,697		340,539	$	2,574
	Held-to-maturity		146			156				-		156		-
	Restricted investment in bank stocks		500			500				-		500		-
	Loans held-for-sale		884			907				-		907		-
	Net loans		562,730			560,222				-		-		560,222
	Mortgage servicing rights		498			576				-		-		576
	Accrued interest receivable		2,547			2,547				-		2,547		-
	Financial liabilities
	Deposits with no stated maturities	$	626,920		$	626,920			$	626,920		-	$	-
	Deposits with stated maturities		237,545			238,860				-	$	238,860		-
	Short-term borrowings		35,868			35,868				35,868		-		-
	Accrued interest payable		325			325				-		325		-
	Off-balance sheet instruments
	Commitments to extend credit	$	-		$	-			$	-	$	-	$	-
	Standby letters of credit		-			-				-		-		-
									Fair value measurements
	31-Dec-14	Carrying			Fair value				Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs
		amount							(Level 1)		(Level 2)		(Level 3)
	Financial assets
	Cash and cash equivalents	$	18,245		$	18,245			$	18,245		-		-
	Investment securities:
	Trading		4,207			4,207				-	$	4,207		-
	Available-for-sale		375,219			375,219				7,655		365,125	$	2,439
	Held-to-maturity		146			156				-		156		-
	Restricted investment in bank stocks		647			647				-		647		-
	Loans held-for-sale		380			394				-		394		-
	Net loans		547,281			544,126				-		-		544,126
	Mortgage servicing rights		504			601				-		-		601
	Accrued interest receivable		2,568			2,568				-		2,568		-
	Financial liabilities
	Deposits with no stated maturities	$	608,345		$	608,345			$	608,345		-	$	-
	Deposits with stated maturities		243,247			244,152				-	$	244,152		-
	Short-term borrowings		35,189			35,189				35,189		-		-
	Accrued interest payable		344			344				-		344		-
	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)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]
		March 31,		December 31,
		2015		2014
	Commitments to extend credit and unused lines of credit	$	208,139	$	203,496
	Standby letters of credit		5,380		6,276
	Total financial instrument commitments	$	213,519	$	209,772

Note_11_Regulatory_Restriction1

Note 11 - Regulatory Restrictions (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]		Capital levels
		Actual					Minimum required					Well capitalized
	As of March 31, 2015	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	95,132		13.15	%	$	57,895		8	%	$	72,369		10	%
	Bank		88,019		12.54			56,144		8			70,181		10
	Tier I capital (to risk-weighted assets):
	Consolidated		86,957		12.02			43,421		6			43,421		6
	Bank		79,982		11.4			42,108		6			56,144		8
	Common equity tier 1 capital (to risk-weighted assets):
	Consolidated		86,957		12.02			32,566		4.5		N/A		N/A
	Bank		79,982		11.4			31,581		4.5			45,617		6.5
	Tier I capital (to average assets):
	Consolidated		86,957		8.95			38,856		4		N/A		N/A
	Bank		79,982		8.29			38,572		4			48,215		5
		Capital levels
		Actual					Adequately capitalized					Well capitalized
	As of December 31, 2014	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total risk-based capital (to risk-weighted assets):
	Consolidated	$	93,927		14.06	%	$	53,425		8	%	N/A		N/A
	Bank		86,884		13.14			52,891		8		$	66,114		10	%
	Tier I capital (to risk-weighted assets):
	Consolidated		85,439		12.79			26,713		4		N/A		N/A
	Bank		78,824		11.92			26,446		4			39,669		6
	Tier I capital (to average assets):
	Consolidated		85,439		8.65			39,501		4		N/A		N/A
	Bank		78,824		8.04			39,237		4			49,047		5

Note_3_Stockbased_Compensation2

Note 3 - Stock-based Compensation and Shareholders' Equity (Details) (USD $)	3 Months Ended		207 Months Ended	123 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]
Allocated Share-based Compensation Expense (in Dollars)	$21,000	$19,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	$125,000		125,000	125,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	34 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	21,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	-10,875
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	85,850		85,850	85,850	88,375
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$4.38	$3.81
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
Employee Stock Option [Member] | The 2005 Plan [Member]
Note 3 - Stock-based Compensation and Shareholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 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	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			60,244
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	0		0	0
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	200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				184,200
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period				55,225
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				43,125
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	85,850		85,850	85,850

Note_3_Stockbased_Compensation3

Note 3 - Stock-based Compensation and Shareholders' Equity (Details) - Assumptions Used in Option Pricing Model	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Assumptions Used in Option Pricing Model [Abstract]
Risk free interest rate	1.06%	0.69%
Dividend yield	3.86%	4.28%
Volatility	26.74%	28.12%
Expected life (years)	5 years	5 years

Note_3_Stockbased_Compensation4

Note 3 - Stock-based Compensation and Shareholders' Equity (Details) - Stock Option Activity (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015
Stock Option Activity [Abstract]
Number of options	88,375
Weighted average exercise price	$23.27
Weighted average remaining contractual term	2 years 354 days
Aggregate intrinsic value	$402
Exercisable at March 31, 2015	31,650
Exercisable at March 31, 2015	$20.83
Exercisable at March 31, 2015	1 year 127 days
Exercisable at March 31, 2015	$251
Granted	21,000
Granted	$29.25
Exercised	10,875
Exercised	$17.58
Forfeited	12,650
Forfeited	$31.87
Number of options	85,850
Weighted average exercise price	$24.19

Note_4_Share_Repurchase_Plan_D

Note 4 - Share Repurchase Plan (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Note 4 - Share Repurchase Plan (Details) [Line Items]
Treasury Stock, Shares	164,569	164,569
Treasury Stock, Value (in Dollars)	$2,476,000	$2,476,000
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	57,883
Treasury Stock, Shares, Average Price per Share Acquired (in Dollars per share)	$16.97
Treasury Stock, Value (in Dollars)	$982,000

Note_5_Earnings_Per_Share_Deta

Note 5 - Earnings Per Share (Details) (Equity Option [Member])	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Equity Option [Member]
Note 5 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	21,000	69,800

Note_5_Earnings_Per_Share_Deta1

Note 5 - Earnings Per Share (Details) - Computation of Basic and Diluted Earnings Per Share (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Computation of Basic and Diluted Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income (in Dollars)	$2,136	$2,296
Denominator for basic earnings per share - weighted average shares outstanding	3,321,688	3,275,961
Effect of dilutive securities - employee stock options	12,114	11,108
Denominator for diluted earnings per share - adjusted weighted average shares outstanding	3,333,802	3,287,069
Earnings per share - basic (in Dollars per share)	$0.64	$0.70
Earnings per share - diluted (in Dollars per share)	$0.64	$0.70

Note_6_Comprehensive_Income_De

Note 6 - Comprehensive Income (Details) - Components of Accumulated Other Comprehensive Income (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income	$3,332		$1,375
Tax effect	-701	-697
Accumulated other comprehensive income, net of tax	2,199		907
Accumulated Net Unrealized Investment Gain (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized net holding gains on available-for-sale securities	3,816		1,975
Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings	-484		-600
Tax effect	($1,133)		($468)

Note_6_Comprehensive_Income_De1

Note 6 - Comprehensive Income (Details) - Amounts Reclassified Out of Accumulated Other Comprehensive Income (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax effect	$701	$697
Accumulated other comprehensive income, net of tax	2,136	2,296
Reclassification out of Accumulated Other Comprehensive Income [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	503	622
Tax effect	-171	-212
Accumulated other comprehensive income, net of tax	332	410
Accumulated Net Unrealized Investment Gain (Loss) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax effect	$1,133		$468

Note_7_Investment_Securities_D

Note 7 - Investment Securities (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Note 7 - Investment Securities (Details) [Line Items]
Net Realized and Unrealized Gain (Loss) on Trading Securities	$15,000		$156,000
Trading Securities, Change in Unrealized Holding Gain (Loss)	30,000		24,000
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds	7,595,000		12,581,000
Available-for-sale Securities Pledged as Collateral	183,571,000		206,774,000
Income Tax Expense (Benefit) Related to Net Realized Gains (Losses) On Sales of Securities	171,000	211,000
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses	0	0	0
Proceeds from Sale of Held-to-maturity Securities	0		0
Available-for-sale Securities, Amortized Cost Basis	347,478,000		373,844,000
Available-for-sale Securities	350,810,000		375,219,000
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%
Bank Failure Rate	0.36%
Fair Value Inputs, Loss Severity	95.00%
Collateralized Debt Obligations [Member] | Minimum [Member]
Note 7 - Investment Securities (Details) [Line Items]
Fair Value Inputs, Loss Severity	0.00%
Collateralized Debt Obligations [Member] | Maximum [Member]
Note 7 - Investment Securities (Details) [Line Items]
Fair Value Inputs, Loss Severity	100.00%
Collateralized Debt Obligations [Member]
Note 7 - Investment Securities (Details) [Line Items]
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses	0
Number of Trust Preferred Securities	6
Available-for-sale Securities, Amortized Cost Basis	3,519,000		3,519,000
Available-for-sale Securities	$2,574,000		$2,439,000
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	5

Note_7_Investment_Securities_D1

Note 7 - Investment Securities (Details) - Trading Securities (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Schedule of Trading Securities and Other Trading Assets [Line Items]
State and municipal securities	$4,183	$4,207
US States and Political Subdivisions Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
State and municipal securities	$4,183	$4,207

Note_7_Investment_Securities_D2

Note 7 - Investment Securities (Details) - Investment Securities Available-for-sale (USD $)	Mar. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	$350,810,000	$375,219,000
Investment securities available-for-sale, gross unrealized holding gains	5,709,000	5,073,000
Investment securities available-for-sale, gross unrealized holding losses	-2,377,000	-3,698,000
Investment securities available-for-sale, amortized cost	347,478,000	373,844,000
US Government Agencies Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	48,008,000	62,665,000
Investment securities available-for-sale, gross unrealized holding gains	280,000	212,000
Investment securities available-for-sale, gross unrealized holding losses	-113,000	-472,000
Investment securities available-for-sale, amortized cost	47,841,000	62,925,000
US States and Political Subdivisions Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	71,015,000	72,569,000
Investment securities available-for-sale, gross unrealized holding gains	1,689,000	1,500,000
Investment securities available-for-sale, gross unrealized holding losses	-68,000	-150,000
Investment securities available-for-sale, amortized cost	69,394,000	71,219,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	130,600,000	136,192,000
Investment securities available-for-sale, gross unrealized holding gains	2,316,000	1,819,000
Investment securities available-for-sale, gross unrealized holding losses	-200,000	-466,000
Investment securities available-for-sale, amortized cost	128,484,000	134,839,000
Collateralized Mortgage Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	84,868,000	87,662,000
Investment securities available-for-sale, gross unrealized holding gains	508,000	330,000
Investment securities available-for-sale, gross unrealized holding losses	-689,000	-1,300,000
Investment securities available-for-sale, amortized cost	85,049,000	88,632,000
Collateralized Debt Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	2,574,000	2,439,000
Investment securities available-for-sale, gross unrealized holding gains	192,000	160,000
Investment securities available-for-sale, gross unrealized holding losses	-1,137,000	-1,240,000
Investment securities available-for-sale, amortized cost	3,519,000	3,519,000
Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	6,048,000	6,037,000
Investment securities available-for-sale, gross unrealized holding gains	42,000	30,000
Investment securities available-for-sale, amortized cost	6,006,000	6,007,000
Equity Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment securities available-for-sale	7,697,000	7,655,000
Investment securities available-for-sale, gross unrealized holding gains	682,000	1,022,000
Investment securities available-for-sale, gross unrealized holding losses	-170,000	-70,000
Investment securities available-for-sale, amortized cost	$7,185,000	$6,703,000

Note_7_Investment_Securities_D3

Note 7 - Investment Securities (Details) - Investment Securities by Contractual Maturity (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Investment Securities by Contractual Maturity [Abstract]
Due in one year or less	$9,110
Due in one year or less	9,048
Due after one year through five years	249,057
Due after one year through five years	246,677
Due after five years through ten years	63,433
Due after five years through ten years	62,614
Due after ten years	21,513
Due after ten years	21,954
Equity securities	7,697
Equity securities	7,185
Total investment securities available-for-sale	350,810	375,219
Total investment securities available-for-sale	347,478	373,844
Due after one year through five years	156
Due after one year through five years	146
Total investment securities held-to-maturity	156	156
Total investment securities held-to-maturity	$146	$146

Note_7_Investment_Securities_D4

Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities [Line Items]
Gross realized gains	$514	$653
Gross realized losses	-11	-31
Net gains	503	622
Equity Securities [Member]
Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities [Line Items]
Gross realized gains	426	590
Net gains	426	590
Debt Securities [Member]
Note 7 - Investment Securities (Details) - Gross Realized Losses on Equity and Debt Securities [Line Items]
Gross realized gains	88	63
Gross realized losses	-11	-31
Net gains	$77	$32

Note_7_Investment_Securities_D5

Note 7 - Investment Securities (Details) - Credit-Related Other-Than-Temporary Impairment (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Credit-Related Other-Than-Temporary Impairment [Abstract]
Balance, beginning of period	$1,153,000	$1,271,000	$1,271,000
Reductions: gain on payoff	0	0
Additions:
Initial credit impairments	0	0
Subsequent credit impairments	0	0	0
Balance, end of period	$1,153,000	$1,271,000	$1,153,000

Note_7_Investment_Securities_D6

Note 7 - Investment Securities (Details) - Investment Securities Held-to-maturity (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Schedule of Held-to-maturity Securities [Line Items]
State and municipal securities	$146	$146
State and municipal securities	156	156
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	10	10
State and municipal securities	$156	$156

Note_7_Investment_Securities_D7

Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]
No. of securities	112	165
Securities in an unrealized loss position less than 12 months, fair value	$53,699	$28,745
Securities in an unrealized loss position less than 12 months, unrealized losses	-419	-351
Securities in an unrealized loss position 12 months or longer, fair value	48,833	112,156
Securities in an unrealized loss position 12 months or longer, unrealized losses	-1,958	-3,347
Securities in an unrealized loss position, fair value	102,532	140,901
Securities in an unrealized loss position, unrealized losses	-2,377	-3,698
US Government Agencies Debt Securities [Member]
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]
No. of securities	11	29
Securities in an unrealized loss position less than 12 months, fair value	4,463	15,466
Securities in an unrealized loss position less than 12 months, unrealized losses	-21	-30
Securities in an unrealized loss position 12 months or longer, fair value	9,654	23,941
Securities in an unrealized loss position 12 months or longer, unrealized losses	-92	-442
Securities in an unrealized loss position, fair value	14,117	39,407
Securities in an unrealized loss position, unrealized losses	-113	-472
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	28	39
Securities in an unrealized loss position less than 12 months, fair value	6,818	3,452
Securities in an unrealized loss position less than 12 months, unrealized losses	-28	-31
Securities in an unrealized loss position 12 months or longer, fair value	3,978	11,964
Securities in an unrealized loss position 12 months or longer, unrealized losses	-40	-119
Securities in an unrealized loss position, fair value	10,796	15,416
Securities in an unrealized loss position, unrealized losses	-68	-150
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	23	34
Securities in an unrealized loss position less than 12 months, fair value	28,768	6,521
Securities in an unrealized loss position less than 12 months, unrealized losses	-159	-15
Securities in an unrealized loss position 12 months or longer, fair value	2,626	38,586
Securities in an unrealized loss position 12 months or longer, unrealized losses	-41	-451
Securities in an unrealized loss position, fair value	31,394	45,107
Securities in an unrealized loss position, unrealized losses	-200	-466
Collateralized Mortgage Obligations [Member]
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]
No. of securities	34	51
Securities in an unrealized loss position less than 12 months, fair value	11,346	2,003
Securities in an unrealized loss position less than 12 months, unrealized losses	-41	-205
Securities in an unrealized loss position 12 months or longer, fair value	30,494	35,687
Securities in an unrealized loss position 12 months or longer, unrealized losses	-648	-1,095
Securities in an unrealized loss position, fair value	41,840	37,690
Securities in an unrealized loss position, unrealized losses	-689	-1,300
Collateralized Debt Obligations [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	2,081	1,978
Securities in an unrealized loss position 12 months or longer, unrealized losses	-1,137	-1,240
Securities in an unrealized loss position, fair value	2,081	1,978
Securities in an unrealized loss position, unrealized losses	-1,137	-1,240
Equity Securities [Member]
Note 7 - Investment Securities (Details) - Securities in a Continuous Unrealized Loss Position [Line Items]
No. of securities	11	7
Securities in an unrealized loss position less than 12 months, fair value	2,304	1,303
Securities in an unrealized loss position less than 12 months, unrealized losses	-170	-70
Securities in an unrealized loss position, fair value	2,304	1,303
Securities in an unrealized loss position, unrealized losses	($170)	($70)

Note_7_Investment_Securities_D8

Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Book value	$347,478,000	$373,844,000
Investment securities available-for-sale	350,810,000	375,219,000
PreTSL IV [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Class	Mezzanine*
Book value	243,000
Investment securities available-for-sale	208,000
Unrealized gains (losses)	-35,000
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	140.20%
PreTSL XVII [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Class	Mezzanine
Book value	752,000
Investment securities available-for-sale	535,000
Unrealized gains (losses)	-217,000
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	28.60%
Total performing collateral as a % of outstanding bonds	86.60%
PreTSL XIX [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Class	Mezzanine
Book value	988,000
Investment securities available-for-sale	527,000
Unrealized gains (losses)	-461,000
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	13.30%
Total performing collateral as a % of outstanding bonds	92.80%
PreTSL XXV [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Class	Mezzanine
Book value	766,000
Investment securities available-for-sale	454,000
Unrealized gains (losses)	-312,000
Total recognized OTTI credit loss	-222,000
Moody's/Fitch ratings	C/C
Current number of performing banks	46
Current number of performing insurance companies	5
Actual deferrals and defaults as a % of total collateral	28.30%
Total performing collateral as a % of outstanding bonds	87.50%
PreTSL XXVI [Member] | Security 1 [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Class	Mezzanine
Book value	469,000
Investment securities available-for-sale	357,000
Unrealized gains (losses)	-112,000
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	23.70%
Total performing collateral as a % of outstanding bonds	93.70%
PreTSL XXVI [Member] | Security 2 [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Class	Mezzanine
Book value	301,000
Investment securities available-for-sale	493,000
Unrealized gains (losses)	192,000
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	23.70%
Total performing collateral as a % of outstanding bonds	93.70%
Collateralized Debt Obligations [Member]
Note 7 - Investment Securities (Details) - Pooled Trust Preferred Securities [Line Items]
Book value	3,519,000	3,519,000
Investment securities available-for-sale	2,574,000	2,439,000
Unrealized gains (losses)	-945,000
Total recognized OTTI credit loss	($1,153,000)

Note_8_Loans_and_Allowance_for2

Note 8 - Loans and Allowance for Loan Losses (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]
Bank Overdrafts	$210,000		$142,000
Financing Receivable, Modifications, Recorded Investment	5,672,000		5,587,000
Financing Receivable, Modifications, Number of Contracts	0	1
Loans and Leases Receivable, Impaired, Commitment to Lend	1,817,000		1,729,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	0	1,000
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%
Residential Portfolio Segment [Member]
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]
Real Estate Acquired Through Foreclosure	111,000
Performing Financing Receivable [Member]
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]
Financing Receivable, Modifications, Recorded Investment	2,432,000		1,897,000
Nonperforming Financing Receivable [Member]
Note 8 - Loans and Allowance for Loan Losses (Details) [Line Items]
Financing Receivable, Modifications, Recorded Investment	$3,240,000		$3,690,000

Note_8_Loans_and_Allowance_for3

Note 8 - Loans and Allowance for Loan Losses (Details) - Major Classes of Loans (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Commercial:
Loans	$570,637	$555,251
Net unearned costs	71	31
Loans receivable	570,708	555,282
Commercial and Industrial [Member]
Commercial:
Loans	130,317	118,845
Commercial Construction [Member]
Commercial:
Loans	26,093	23,471
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Loans	201,881	203,534
Commercial Secured By Residential Real Estate [Member]
Commercial:
Loans	54,492	53,077
State and Political Subdivisions [Member]
Commercial:
Loans	46,055	44,104
Indirect Lease Financing [Member]
Commercial:
Loans	8,106	7,685
Retail:1-4 Family Residential Mortgages [Member]
Commercial:
Loans	37,601	37,147
Retail Home Equity Loans and Lines [Member]
Commercial:
Loans	62,035	63,213
Retail:Consumer [Member]
Commercial:
Loans	$4,057	$4,175

Note_8_Loans_and_Allowance_for4

Note 8 - Loans and Allowance for Loan Losses (Details) - Loan Portfolio Summarized by the Aggregate Pass Ratings (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Commercial:
Loans	$570,637	$555,251
Commercial and Industrial [Member] | Pass [Member]
Commercial:
Loans	123,230	111,560
Commercial and Industrial [Member] | Special Mention [Member]
Commercial:
Loans	570	42
Commercial and Industrial [Member] | Substandard [Member]
Commercial:
Loans	6,517	7,243
Commercial and Industrial [Member]
Commercial:
Loans	130,317	118,845
Commercial Construction [Member] | Pass [Member]
Commercial:
Loans	26,069	22,981
Commercial Construction [Member] | Special Mention [Member]
Commercial:
Loans		128
Commercial Construction [Member] | Substandard [Member]
Commercial:
Loans	24	362
Commercial Construction [Member]
Commercial:
Loans	26,093	23,471
Commercial:Secured by Commercial Real Estate [Member] | Pass [Member]
Commercial:
Loans	180,601	178,339
Commercial:Secured by Commercial Real Estate [Member] | Special Mention [Member]
Commercial:
Loans	2,842	2,418
Commercial:Secured by Commercial Real Estate [Member] | Substandard [Member]
Commercial:
Loans	18,438	22,777
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Loans	201,881	203,534
Commercial Secured By Residential Real Estate [Member] | Pass [Member]
Commercial:
Loans	51,685	50,172
Commercial Secured By Residential Real Estate [Member] | Special Mention [Member]
Commercial:
Loans	405	408
Commercial Secured By Residential Real Estate [Member] | Substandard [Member]
Commercial:
Loans	2,402	2,497
Commercial Secured By Residential Real Estate [Member]
Commercial:
Loans	54,492	53,077
State and Political Subdivisions [Member] | Pass [Member]
Commercial:
Loans	44,745	42,771
State and Political Subdivisions [Member] | Substandard [Member]
Commercial:
Loans	1,310	1,333
State and Political Subdivisions [Member]
Commercial:
Loans	46,055	44,104
Indirect Lease Financing [Member] | Pass [Member]
Commercial:
Loans	7,982	7,543
Indirect Lease Financing [Member] | Substandard [Member]
Commercial:
Loans	124	142
Indirect Lease Financing [Member]
Commercial:
Loans	8,106	7,685
Excluding Retail Loans [Member] | Pass [Member]
Commercial:
Loans	434,312	413,366
Excluding Retail Loans [Member] | Special Mention [Member]
Commercial:
Loans	3,817	2,996
Excluding Retail Loans [Member] | Substandard [Member]
Commercial:
Loans	28,815	34,354
Excluding Retail Loans [Member]
Commercial:
Loans	$466,944	$450,716

Note_8_Loans_and_Allowance_for5

Note 8 - Loans and Allowance for Loan Losses (Details) - Retail Loans by Credit Quality (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment [Line Items]
Loans	$570,637	$555,251
Retail:1-4 Family Residential Mortgages [Member] | Performing Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	37,262	36,922
Retail:1-4 Family Residential Mortgages [Member] | Nonperforming Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	339	225
Retail:1-4 Family Residential Mortgages [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	37,601	37,147
Retail Home Equity Loans and Lines [Member] | Performing Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	61,907	63,109
Retail Home Equity Loans and Lines [Member] | Nonperforming Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	128	104
Retail Home Equity Loans and Lines [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	62,035	63,213
Retail:Consumer [Member] | Performing Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,056	4,174
Retail:Consumer [Member] | Nonperforming Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	1	1
Retail:Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	4,057	4,175
Total Retail Loans [Member] | Performing Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	103,225	104,205
Total Retail Loans [Member] | Nonperforming Financing Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	468	330
Total Retail Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans	$103,693	$104,535

Note_8_Loans_and_Allowance_for6

Note 8 - Loans and Allowance for Loan Losses (Details) - Past Due Loans (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Commercial:
Loans 30 - 59 days past due	$1,915	$1,993
Loans 60 - 89 days past due	18	963
Loans 90 days or more past due	1,944	3,747
Total past due loans	3,877	6,703
Current loans	566,760	548,548
Loans	570,637	555,251
Commercial and Industrial [Member]
Commercial:
Loans 30 - 59 days past due	241
Total past due loans	241
Current loans	130,076	118,845
Loans	130,317	118,845
Commercial Construction [Member]
Commercial:
Loans 30 - 59 days past due		466
Total past due loans		466
Current loans	26,093	23,005
Loans	26,093	23,471
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Loans 30 - 59 days past due	108	28
Loans 60 - 89 days past due		332
Loans 90 days or more past due	1,419	3,747
Total past due loans	1,527	4,107
Current loans	200,354	199,427
Loans	201,881	203,534
Commercial Secured By Residential Real Estate [Member]
Commercial:
Loans 30 - 59 days past due	690	600
Loans 60 - 89 days past due		574
Loans 90 days or more past due	525
Total past due loans	1,215	1,174
Current loans	53,277	51,903
Loans	54,492	53,077
State and Political Subdivisions [Member]
Commercial:
Current loans	46,055	44,104
Loans	46,055	44,104
Indirect Lease Financing [Member]
Commercial:
Loans 30 - 59 days past due	292	291
Loans 60 - 89 days past due	14
Total past due loans	306	291
Current loans	7,800	7,394
Loans	8,106	7,685
Retail:1-4 Family Residential Mortgages [Member]
Commercial:
Loans 30 - 59 days past due	427	526
Total past due loans	427	526
Current loans	37,174	36,621
Loans	37,601	37,147
Retail Home Equity Loans and Lines [Member]
Commercial:
Loans 30 - 59 days past due	109	66
Loans 60 - 89 days past due		49
Total past due loans	109	115
Current loans	61,926	63,098
Loans	62,035	63,213
Retail:Consumer [Member]
Commercial:
Loans 30 - 59 days past due	48	16
Loans 60 - 89 days past due	4	8
Total past due loans	52	24
Current loans	4,005	4,151
Loans	$4,057	$4,175

Note_8_Loans_and_Allowance_for7

Note 8 - Loans and Allowance for Loan Losses (Details) - Non-Accrual Loans (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Commercial:
Non-accrual loans	$7,847	$10,770
Commercial and Industrial [Member]
Commercial:
Non-accrual loans	2,017	2,171
Commercial Construction [Member]
Commercial:
Non-accrual loans		337
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Non-accrual loans	3,736	6,465
Commercial Secured By Residential Real Estate [Member]
Commercial:
Non-accrual loans	1,626	1,467
Retail:1-4 Family Residential Mortgages [Member]
Commercial:
Non-accrual loans	339	225
Retail Home Equity Loans and Lines [Member]
Commercial:
Non-accrual loans	128	104
Retail:Consumer [Member]
Commercial:
Non-accrual loans	$1	$1

Note_8_Loans_and_Allowance_for8

Note 8 - Loans and Allowance for Loan Losses (Details) - Allowance for Loan Losses (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Commercial:
Allowance for loan losses, beginning of period	$8,001	$8,925
Provision for (credit to) loan losses	0	0
Charge-offs	-58	-154
Recoveries	35	48
Allowance for loan losses, end of period	7,978	8,819
Commercial and Industrial [Member]
Commercial:
Allowance for loan losses, beginning of period	1,892	2,044
Provision for (credit to) loan losses	-27	274
Charge-offs		-17
Recoveries	10	7
Allowance for loan losses, end of period	1,875	2,308
Commercial Construction [Member]
Commercial:
Allowance for loan losses, beginning of period	297	439
Provision for (credit to) loan losses	-12	-48
Allowance for loan losses, end of period	285	391
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Allowance for loan losses, beginning of period	2,700	2,898
Provision for (credit to) loan losses	-105	-141
Charge-offs	-28
Recoveries	2
Allowance for loan losses, end of period	2,569	2,757
Commercial Secured By Residential Real Estate [Member]
Commercial:
Allowance for loan losses, beginning of period	1,630	1,632
Provision for (credit to) loan losses	38	-170
Charge-offs	-4	-1
Recoveries	2	4
Allowance for loan losses, end of period	1,666	1,465
State and Political Subdivisions [Member]
Commercial:
Allowance for loan losses, beginning of period	221	186
Provision for (credit to) loan losses	32	107
Allowance for loan losses, end of period	253	293
Indirect Lease Financing [Member]
Commercial:
Allowance for loan losses, beginning of period	93	103
Provision for (credit to) loan losses	1	5
Charge-offs	-8	-6
Recoveries	9	4
Allowance for loan losses, end of period	95	106
Retail:1-4 Family Residential Mortgages [Member]
Commercial:
Allowance for loan losses, beginning of period	312	303
Provision for (credit to) loan losses	-4	11
Allowance for loan losses, end of period	308	314
Retail Home Equity Loans and Lines [Member]
Commercial:
Allowance for loan losses, beginning of period	453	583
Provision for (credit to) loan losses	21	87
Charge-offs		-87
Recoveries	5	19
Allowance for loan losses, end of period	479	602
Retail:Consumer [Member]
Commercial:
Allowance for loan losses, beginning of period	85	64
Provision for (credit to) loan losses	11	28
Charge-offs	-18	-43
Recoveries	7	14
Allowance for loan losses, end of period	85	63
Unallocated Financing Receivables [Member]
Commercial:
Allowance for loan losses, beginning of period	318	669
Provision for (credit to) loan losses	45	-152
Charge-offs
Recoveries
Allowance for loan losses, end of period	363	517
Loans To Depository Institutions [Member]
Commercial:
Allowance for loan losses, beginning of period		4
Provision for (credit to) loan losses		-1
Allowance for loan losses, end of period		$3

Note_8_Loans_and_Allowance_for9

Note 8 - Loans and Allowance for Loan Losses (Details) - Specific Reserve for Loans Modified as TDR's (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Specific Reserve for Loans Modified as TDR's [Abstract]
TDRs with no specific allowance recorded	$4,739	$4,588
TDRs with an allowance recorded	933	999
TDRs with an allowance recorded	761	813
	5,672	5,587
	$761	$813

Recovered_Sheet1

Note 8 - Loans and Allowance for Loan Losses (Details) - Loans by Loan Class Modified as TDRs (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Commercial:
Number of contracts	0	1
Pre-modification outstanding recorded investment		$288
Post-modification outstanding recorded investment		285
Commercial and Industrial [Member]
Commercial:
Number of contracts		1
Pre-modification outstanding recorded investment		288
Post-modification outstanding recorded investment		$285

Recovered_Sheet2

Note 8 - Loans and Allowance for Loan Losses (Details) - Loans Disaggregated by Impairment Method (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Commercial:
Allowance for loan losses, end of period	$7,978	$8,001	$8,819	$8,925
Allowance for loan losses - individually evaluated for impairment	1,244	1,194
Allowance for loan losses - collectively evaluated for impairment	6,371	6,489
Loans receivable - balance	570,637	555,251
Loans receivable - individually evaluated for impairment	16,412	21,077
Loans receivable - collectively evaluated for impairment	554,225	534,174
Commercial and Industrial [Member]
Commercial:
Allowance for loan losses, end of period	1,875	1,892	2,308	2,044
Allowance for loan losses - individually evaluated for impairment	977	1,095
Allowance for loan losses - collectively evaluated for impairment	898	797
Loans receivable - balance	130,317	118,845
Loans receivable - individually evaluated for impairment	6,282	7,115
Loans receivable - collectively evaluated for impairment	124,035	111,730
Commercial Construction [Member]
Commercial:
Allowance for loan losses, end of period	285	297	391	439
Allowance for loan losses - collectively evaluated for impairment	285	297
Loans receivable - balance	26,093	23,471
Loans receivable - individually evaluated for impairment	581	362
Loans receivable - collectively evaluated for impairment	25,512	23,109
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Allowance for loan losses, end of period	2,569	2,700	2,757	2,898
Allowance for loan losses - collectively evaluated for impairment	2,569	2,700
Loans receivable - balance	201,881	203,534
Loans receivable - individually evaluated for impairment	7,302	11,546
Loans receivable - collectively evaluated for impairment	194,579	191,988
Commercial Secured By Residential Real Estate [Member]
Commercial:
Allowance for loan losses, end of period	1,666	1,630	1,465	1,632
Allowance for loan losses - individually evaluated for impairment	235	91
Allowance for loan losses - collectively evaluated for impairment	1,431	1,539
Loans receivable - balance	54,492	53,077
Loans receivable - individually evaluated for impairment	1,626	1,567
Loans receivable - collectively evaluated for impairment	52,866	51,510
State and Political Subdivisions [Member]
Commercial:
Allowance for loan losses, end of period	253	221	293	186
Allowance for loan losses - collectively evaluated for impairment	253	221
Loans receivable - balance	46,055	44,104
Loans receivable - collectively evaluated for impairment	46,055	44,104
Indirect Lease Financing [Member]
Commercial:
Allowance for loan losses, end of period	95	93	106	103
Allowance for loan losses - collectively evaluated for impairment	95	93
Loans receivable - balance	8,106	7,685
Loans receivable - individually evaluated for impairment	13	16
Loans receivable - collectively evaluated for impairment	8,093	7,669
Retail:1-4 Family Residential Mortgages [Member]
Commercial:
Allowance for loan losses, end of period	308	312	314	303
Allowance for loan losses - individually evaluated for impairment	3	4
Allowance for loan losses - collectively evaluated for impairment	305	308
Loans receivable - balance	37,601	37,147
Loans receivable - individually evaluated for impairment	454	341
Loans receivable - collectively evaluated for impairment	37,147	36,806
Retail Home Equity Loans and Lines [Member]
Commercial:
Allowance for loan losses, end of period	479	453	602	583
Allowance for loan losses - individually evaluated for impairment	29	4
Allowance for loan losses - collectively evaluated for impairment	450	449
Loans receivable - balance	62,035	63,213
Loans receivable - individually evaluated for impairment	153	129
Loans receivable - collectively evaluated for impairment	61,882	63,084
Retail:Consumer [Member]
Commercial:
Allowance for loan losses, end of period	85	85	63	64
Allowance for loan losses - collectively evaluated for impairment	85	85
Loans receivable - balance	4,057	4,175
Loans receivable - individually evaluated for impairment	1	1
Loans receivable - collectively evaluated for impairment	4,056	4,174
Unallocated [Member]
Commercial:
Allowance for loan losses, end of period	363	318
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

Recovered_Sheet3

Note 8 - Loans and Allowance for Loan Losses (Details) - Impaired Loans (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	$14,431	$19,019
Loans with no specific allowance recorded, unpaid principal balance	15,821	20,485
Commercial:
Loans with an allowance recorded, recorded investment (after charge-offs)	1,981	2,058
Loans with an allowance recorded, unpaid principal balance	2,269	2,359
Loans, related allowance	1,244	1,194
Commercial:
Loans, recorded investment (after charge-offs)	16,412	21,077
Loans, unpaid principal balance	18,090	22,844
Loans, related allowance	1,244	1,194
Loans, average recorded investment	18,723	25,768
Loans, interest income recognized	119	683
Commercial and Industrial [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	5,156	5,894
Loans with no specific allowance recorded, unpaid principal balance	5,318	6,056
Commercial:
Loans with an allowance recorded, recorded investment (after charge-offs)	1,126	1,221
Loans with an allowance recorded, unpaid principal balance	1,340	1,419
Loans, related allowance	977	1,095
Commercial:
Loans, recorded investment (after charge-offs)	6,282	7,115
Loans, unpaid principal balance	6,658	7,475
Loans, related allowance	977	1,095
Loans, average recorded investment	6,794	9,305
Loans, interest income recognized	66	331
Commercial Construction [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	581	362
Loans with no specific allowance recorded, unpaid principal balance	581	444
Commercial:
Loans, recorded investment (after charge-offs)	581	362
Loans, unpaid principal balance	581	444
Loans, average recorded investment	415	1,050
Loans, interest income recognized	8	2
Commercial:Secured by Commercial Real Estate [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	7,302	11,546
Loans with no specific allowance recorded, unpaid principal balance	7,909	12,198
Commercial:
Loans, recorded investment (after charge-offs)	7,302	11,546
Loans, unpaid principal balance	7,909	12,198
Loans, average recorded investment	9,424	12,304
Loans, interest income recognized	43	344
Commercial Secured By Residential Real Estate [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	916	903
Loans with no specific allowance recorded, unpaid principal balance	1,465	1,427
Commercial:
Loans with an allowance recorded, recorded investment (after charge-offs)	710	664
Loans with an allowance recorded, unpaid principal balance	784	748
Loans, related allowance	235	91
Commercial:
Loans, recorded investment (after charge-offs)	1,626	1,567
Loans, unpaid principal balance	2,249	2,175
Loans, related allowance	235	91
Loans, average recorded investment	1,572	2,452
Indirect Lease Financing [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	13	16
Loans with no specific allowance recorded, unpaid principal balance	13	16
Commercial:
Loans, recorded investment (after charge-offs)	13	16
Loans, unpaid principal balance	13	16
Loans, average recorded investment	15	26
Loans, interest income recognized	1	1
Retail:1-4 Family Residential Mortgages [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	339	225
Loans with no specific allowance recorded, unpaid principal balance	368	250
Commercial:
Loans with an allowance recorded, recorded investment (after charge-offs)	115	116
Loans with an allowance recorded, unpaid principal balance	115	116
Loans, related allowance	3	4
Commercial:
Loans, recorded investment (after charge-offs)	454	341
Loans, unpaid principal balance	483	366
Loans, related allowance	3	4
Loans, average recorded investment	369	460
Loans, interest income recognized	1	5
Retail Home Equity Loans and Lines [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	123	72
Loans with no specific allowance recorded, unpaid principal balance	166	93
Commercial:
Loans with an allowance recorded, recorded investment (after charge-offs)	30	57
Loans with an allowance recorded, unpaid principal balance	30	76
Loans, related allowance	29	4
Commercial:
Loans, recorded investment (after charge-offs)	153	129
Loans, unpaid principal balance	196	169
Loans, related allowance	29	4
Loans, average recorded investment	133	169
Retail:Consumer [Member]
Commercial:
Loans with no specific allowance recorded, recorded investment (after charge-offs)	1	1
Loans with no specific allowance recorded, unpaid principal balance	1	1
Commercial:
Loans, recorded investment (after charge-offs)	1	1
Loans, unpaid principal balance	1	1
Loans, average recorded investment	$1	$2

Note_9_Fair_Value_Measurements2

Note 9 - Fair Value Measurements and Disclosures (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 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	$0
Fair Value Inputs, Loss Severity	95.00%
Minimum Cost Saving for Refinance	2.00%
Collateralized Debt Obligations [Member] | Fair Value, Inputs, Level 3 [Member]
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]
Number of Trust Preferred Securities	6
Collateralized Debt Obligations [Member] | Minimum [Member]
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]
Fair Value Inputs, Loss Severity	0.00%
Collateralized Debt Obligations [Member] | Maximum [Member]
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]
Fair Value Inputs, Loss Severity	100.00%
Collateralized Debt Obligations [Member]
Note 9 - Fair Value Measurements and Disclosures (Details) [Line Items]
Number of Trust Preferred Securities	6
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	3.74%
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	8.18%

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 $)	Mar. 31, 2015	Dec. 31, 2014
Trading Securities
Trading securities	$4,183,000	$4,207,000
Securities available-for-sale
Investment securities available-for-sale	350,810,000	375,219,000
Recurring fair value measurements	354,993,000	379,426,000
Nonrecurring fair value measurements
Nonrecurring fair value measurements	967,000	3,827,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Trading Securities
Trading securities	4,183,000	4,207,000
Securities available-for-sale
Investment securities available-for-sale	71,015,000	72,569,000
US States and Political Subdivisions Debt Securities [Member]
Trading Securities
Trading securities	4,183,000	4,207,000
Securities available-for-sale
Investment securities available-for-sale	71,015,000	72,569,000
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale
Investment securities available-for-sale	48,008,000	62,665,000
US Government Agencies Debt Securities [Member]
Securities available-for-sale
Investment securities available-for-sale	48,008,000	62,665,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale
Investment securities available-for-sale	130,600,000	136,192,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available-for-sale
Investment securities available-for-sale	130,600,000	136,192,000
Collateralized Mortgage Obligations [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale
Investment securities available-for-sale	84,868,000	87,662,000
Collateralized Mortgage Obligations [Member]
Securities available-for-sale
Investment securities available-for-sale	84,868,000	87,662,000
Collateralized Debt Obligations [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale
Investment securities available-for-sale	2,574,000	2,439,000
Collateralized Debt Obligations [Member]
Securities available-for-sale
Investment securities available-for-sale	2,574,000	2,439,000
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale
Investment securities available-for-sale	6,048,000	6,037,000
Corporate Debt Securities [Member]
Securities available-for-sale
Investment securities available-for-sale	6,048,000	6,037,000
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale
Investment securities available-for-sale	7,697,000	7,655,000
Equity Securities [Member]
Securities available-for-sale
Investment securities available-for-sale	7,697,000	7,655,000
Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale
Investment securities available-for-sale	7,697,000	7,655,000
Recurring fair value measurements	7,697,000	7,655,000
Fair Value, Inputs, Level 2 [Member]
Trading Securities
Trading securities	4,183,000	4,207,000
Securities available-for-sale
Investment securities available-for-sale	340,539,000	365,125,000
Recurring fair value measurements	344,722,000	369,332,000
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Nonrecurring fair value measurements
Nonrecurring fair value measurements	737,000	3,715,000
Fair Value, Inputs, Level 3 [Member] | Other Real Estate Owned [Member]
Nonrecurring fair value measurements
Nonrecurring fair value measurements	50,000
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]
Nonrecurring fair value measurements
Nonrecurring fair value measurements	180,000	112,000
Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale
Investment securities available-for-sale	2,574,000	2,439,000
Recurring fair value measurements	2,574,000	2,439,000
Nonrecurring fair value measurements
Nonrecurring fair value measurements	967,000	3,827,000
Impaired Loans [Member]
Nonrecurring fair value measurements
Nonrecurring fair value measurements	737,000	3,715,000
Other Real Estate Owned [Member]
Nonrecurring fair value measurements
Nonrecurring fair value measurements	50,000
Mortgage Servicing Rights [Member]
Nonrecurring fair value measurements
Nonrecurring fair value measurements	$180,000	$112,000

Note_9_Fair_Value_Measurements4

Note 9 - Fair Value Measurements and Disclosures (Details) - Quantitative Information about Assets Measured at Fair Value (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Dec. 31, 2014
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	967		3,827
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	20.00%	[1]	20.00%	[1]
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	100.00%	[1]	100.00%	[1]
Market Approach Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	592		953
Liquidation expenses	10.00%	[2]	10.00%	[2]
Discounted Cash Flow Valuation Technique [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	112		112
Discount rate	6.38%		6.38%
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	2 years		2 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	28 years		28 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	180		112
Recent Bid for Property [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	33
Recent Bid for Property [Member] | Fair Value, Inputs, Level 3 [Member] | Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	50
Agreement of Sale [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value			2,650
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	737		3,715
Fair Value, Inputs, Level 3 [Member] | Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	50
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	180		112
Fair Value, Inputs, Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	967		3,827
Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	737		3,715
Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	50
Mortgage Servicing Rights [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	180		112
[1]	Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value.
[2]	Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value.

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 $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015
Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2015	$2,439
Included in other comprehensive income	135
Balance, March 31, 2015	$2,574

Note_9_Fair_Value_Measurements6

Note 9 - Fair Value Measurements and Disclosures (Details) - Financial and Off-balance Sheet Instruments (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Financial assets
Cash and cash equivalents	$45,253,000	$18,245,000	$22,341,000	$16,286,000
Cash and cash equivalents	45,253,000	18,245,000
Investment securities:
Trading	4,183,000	4,207,000
Investment securities available-for-sale	350,810,000	375,219,000
Held-to-maturity	146,000	146,000
Held-to-maturity	156,000	156,000
Restricted investment in bank stocks	500,000	647,000
Loans held-for-sale	884,000	380,000
Loans held-for-sale	907,000	394,000
Net loans	562,730,000	547,281,000
Net loans	560,222,000	544,126,000
Mortgage servicing rights	498,000	504,000
Mortgage servicing rights	576,000	601,000
Accrued interest receivable	2,547,000	2,568,000
Accrued interest receivable	2,547,000	2,568,000
Financial liabilities
Deposits with no stated maturities	864,465,000	851,592,000
Short-term borrowings	35,868,000	35,189,000
Short-term borrowings	35,868,000	35,189,000
Accrued interest payable	325,000	344,000
Accrued interest payable	325,000	344,000
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]
Financial liabilities
Deposits with no stated maturities	626,920,000	608,345,000
With No Stated Maturities [Member]
Financial liabilities
Deposits with no stated maturities	626,920,000	608,345,000
Deposits with no stated maturities	626,920,000	608,345,000
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Financial liabilities
Deposits with no stated maturities	238,860,000	244,152,000
With Stated Maturities [Member]
Financial liabilities
Deposits with no stated maturities	237,545,000	243,247,000
Deposits with no stated maturities	238,860,000	244,152,000
Fair Value, Inputs, Level 1 [Member]
Financial assets
Cash and cash equivalents	45,253,000	18,245,000
Investment securities:
Investment securities available-for-sale	7,697,000	7,655,000
Financial liabilities
Short-term borrowings	35,868,000	35,189,000
Fair Value, Inputs, Level 2 [Member]
Investment securities:
Trading	4,183,000	4,207,000
Investment securities available-for-sale	340,539,000	365,125,000
Held-to-maturity	156,000	156,000
Restricted investment in bank stocks	500,000	647,000
Loans held-for-sale	907,000	394,000
Accrued interest receivable	2,547,000	2,568,000
Accrued interest receivable	2,547,000	2,568,000
Financial liabilities
Accrued interest payable	325,000	344,000
Fair Value, Inputs, Level 3 [Member]
Investment securities:
Investment securities available-for-sale	2,574,000	2,439,000
Net loans	560,222,000	544,126,000
Mortgage servicing rights	$576,000	$601,000

Note_10_Offbalancesheet_Financ2

Note 10 - Off-balance-sheet Financial Instruments and Guarantees (Details) - Financial Instrument Commitments (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instrument commitments	$213,519	$209,772
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instrument commitments	208,139	203,496
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Financial instrument commitments	$5,380	$6,276

Note_11_Regulatory_Restriction2

Note 11 - Regulatory Restrictions (Details) - Capital Ratios and Regulatory Minimum Requirements (USD $)	Mar. 31, 2015	Dec. 31, 2014
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	$95,132	$93,927
Risk-based capital (to risk-weighted assets) actual ratio	13.15%	14.06%
Risk-based capital (to risk-weighted assets) adequately capitalized amount	57,895	53,425
Risk-based capital (to risk-weighted assets) adequately capitalized ratio	8.00%	8.00%
Risk-based capital (to risk-weighted assets) well capitalized amount	72,369
Risk-based capital (to risk-weighted assets) well capitalized ratio	10.00%
Tier I capital (to risk-weighted assets):
Tier i capital (to risk-weighted assets) actual amount	86,957	85,439
Tier i capital (to risk-weighted assets) actual ratio	12.02%	12.79%
Tier i capital (to risk-weighted assets) adequately capitalized amount	43,421	26,713
Tier i capital (to risk-weighted assets) adequately capitalized ratio	6.00%	4.00%
Tier i capital (to risk-weighted assets) well capitalized amount	43,421
Tier i capital (to risk-weighted assets) well capitalized ratio	6.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets) actual amount	86,957
Common equity tier 1 capital (to risk-weighted assets) actual ratio	12.02%
Common equity tier 1 capital (to risk-weighted assets) adequately capitalized amount	32,566
Common equity tier 1 capital (to risk-weighted assets) adequately capitalized ratio	4.50%
Common equity tier 1 capital (to risk-weighted assets) well capitalized amount
Common equity tier 1 capital (to risk-weighted assets) well capitalized ratio
Tier I capital (to average assets):
Tier i capital (to average assets) actual amount	86,957	85,439
Tier i capital (to average assets) actual ratio	8.95%	8.65%
Tier i capital (to average assets) adequately capitalized amount	38,856	39,501
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	88,019	86,884
Risk-based capital (to risk-weighted assets) actual ratio	12.54%	13.14%
Risk-based capital (to risk-weighted assets) adequately capitalized amount	56,144	52,891
Risk-based capital (to risk-weighted assets) adequately capitalized ratio	8.00%	8.00%
Risk-based capital (to risk-weighted assets) well capitalized amount	70,181	66,114
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	79,982	78,824
Tier i capital (to risk-weighted assets) actual ratio	11.40%	11.92%
Tier i capital (to risk-weighted assets) adequately capitalized amount	42,108	26,446
Tier i capital (to risk-weighted assets) adequately capitalized ratio	6.00%	4.00%
Tier i capital (to risk-weighted assets) well capitalized amount	56,144	39,669
Tier i capital (to risk-weighted assets) well capitalized ratio	8.00%	6.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets) actual amount	79,982
Common equity tier 1 capital (to risk-weighted assets) actual ratio	11.40%
Common equity tier 1 capital (to risk-weighted assets) adequately capitalized amount	31,581
Common equity tier 1 capital (to risk-weighted assets) adequately capitalized ratio	4.50%
Common equity tier 1 capital (to risk-weighted assets) well capitalized amount	45,617
Common equity tier 1 capital (to risk-weighted assets) well capitalized ratio	6.50%
Tier I capital (to average assets):
Tier i capital (to average assets) actual amount	79,982	78,824
Tier i capital (to average assets) actual ratio	8.29%	8.04%
Tier i capital (to average assets) adequately capitalized amount	38,572	39,237
Tier i capital (to average assets) adequately capitalized ratio	4.00%	4.00%
Tier i capital (to average assets) well capitalized amount	$48,215	$49,047
Tier i capital (to average assets) well capitalized ratio	5.00%	5.00%