ChoiceOne Financial Services (COFS) 10-Q 13 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 30, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CHOICEONE FINANCIAL SERVICES INC	'
Entity Central Index Key	'0000803164	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity a Well-known Seasoned Issuer	'No	'
Entity a Voluntary Filer	'No	'
Entity Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	3,298,237
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash and due from banks	$14,429	$20,479
Securities available for sale	143,252	136,082
Federal Home Loan Bank stock	2,478	2,478
Federal Reserve Bank stock	1,272	1,272
Loans held for sale	728	931
Loans (Note 3)	320,477	315,966
Allowance for loan losses	-4,595	-4,735
Loans, net	315,882	311,231
Premises and equipment, net	11,947	11,995
Other real estate owned, net	548	508
Cash value of life insurance policies	10,340	10,269
Intangible assets, net	1,164	1,275
Goodwill	13,728	13,728
Other assets	4,581	4,327
Total assets	520,349	514,575
Liabilities	'	'
Deposits - noninterest-bearing	107,996	102,243
Deposits - interest-bearing	320,440	315,884
Total deposits	428,436	418,127
Repurchase agreements	20,306	26,033
Advances from Federal Home Loan Bank	6,385	6,392
Other liabilities	2,719	2,465
Total liabilities	457,846	453,017
Shareholders' Equity	'	'
Preferred stock; shares authorized: 100,000; shares outstanding: none	'	'
Common stock and paid in capital, no par value; shares authorized: 7,000,000; shares outstanding: 3,297,673 at March 31, 2014 and 3,295,463 at December 31, 2013	46,635	46,595
Retained earnings	15,602	14,815
Accumulated other comprehensive income, net	266	148
Total shareholders' equity	62,503	61,558
Total liabilities and shareholders' equity	$520,349	$514,575

CONSOLIDATED_BALANCE_SHEETS_Un1

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock, authorized	100,000	100,000
Preferred stock, outstanding	0	0
Common stock, shares authorized	7,000,000	7,000,000
Common stock, shares outstanding	3,297,673	3,295,463

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Interest income	'	'
Loans, including fees	$3,824	$4,004
Securities:	'	'
Taxable	482	463
Tax exempt	347	346
Other	3	3
Total interest income	4,656	4,816
Interest expense	'	'
Deposits	279	376
Advances from Federal Home Loan Bank	11	4
Other	13	9
Total interest expense	303	389
Net interest income	4,353	4,427
Provision for loan losses	100	300
Net interest income after provision for loan losses	4,253	4,127
Noninterest income	'	'
Customer service charges	859	838
Insurance and investment commissions	231	149
Gains on sales of loans	146	493
Gains on sales of securities	65	23
Losses on sales and write-downs of other assets	-1	-69
Earnings on life insurance policies	71	75
Other	200	187
Total noninterest income	1,571	1,696
Noninterest expense	'	'
Salaries and benefits	2,084	2,016
Occupancy and equipment	617	570
Data processing	511	500
Professional fees	197	158
Supplies and postage	113	144
Advertising and promotional	42	53
Intangible assets amortization	112	112
Loan and collection expense	26	111
FDIC insurance	80	95
Other	359	403
Total noninterest expense	4,141	4,162
Income before income tax	1,683	1,661
Income tax expense	435	426
Net income	$1,248	$1,235
Basic earnings per share	$0.38	$0.37
Diluted earnings per share	$0.38	$0.37
Dividends declared per share	$0.14	$0.13

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Consolidated Statements Of Comprehensive Income	'	'
Net income	$1,248	$1,235
Other comprehensive income:	'	'
Unrealized holding gains on available for sale securities	243	158
Less: Reclassification adjustment for gain recognized in earnings	-65	-23
Net unrealized gain	178	135
Less tax effect	-60	-46
Other comprehensive income, net of tax	118	89
Comprehensive income	$1,366	$1,324

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (USD $)	Common Stock and Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income, Net [Member]	Total
In Thousands, except Share data
Balance, beginning at Dec. 31, 2012	$44,649	$11,501	$2,356	$60,506
Balance, beginning, shares at Dec. 31, 2012	3,298,081	'	'	'
Net income	'	1,235	'	1,235
Other comprehensive income	'	'	89	89
Shares issued	30	'	'	30
Shares issued, shares	2,375	'	'	'
Change in ESOP repurchase obligation	-8	'	'	-8
Effect of employee stock purchases	3	'	'	3
Cash dividends declared	'	-429	'	-429
Balance, ending at Mar. 31, 2013	46,674	12,307	2,445	61,426
Balance, ending, shares at Mar. 31, 2013	3,300,456	'	'	'
Balance, beginning at Dec. 31, 2013	46,595	14,815	148	61,558
Balance, beginning, shares at Dec. 31, 2013	3,295,463	'	'	3,295,463
Net income	'	1,248	'	1,248
Other comprehensive income	'	'	118	118
Shares issued	32	'	'	32
Shares issued, shares	2,210	'	'	'
Effect of employee stock purchases	3	'	'	3
Cash dividends declared	'	-461	'	-461
Restricted stock units issued	5	'	'	5
Balance, ending at Mar. 31, 2014	$46,635	$15,602	$266	$62,503
Balance, ending, shares at Mar. 31, 2014	3,297,673	'	'	3,297,673

CONSOLIDATED_STATEMENTS_OF_CHA1

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Stockholders' Equity [Abstract]	'	'
Cash dividend declared, per share	$0.14	$0.13

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$1,248	$1,235
Adjustments to reconcile net income to net cash from operating activities:	'	'
Provision for loan losses	100	300
Depreciation	245	218
Amortization	381	427
Compensation expense on employee stock purchases and restricted stock units	8	3
Gains on sales of securities	-65	-23
Gains on sales of loans	-146	-493
Loans originated for sale	-4,107	-14,677
Proceeds from loan sales	4,444	13,550
Earnings on bank-owned life insurance	-71	-75
(Gains)/losses on sales of other real estate owned	2	-17
Write-downs of other real estate owned	'	89
Proceeds from sales of other real estate owned	204	235
Deferred federal income tax benefit	-77	-113
Net changes in other assets	-148	-217
Net changes in other liabilities	134	364
Net cash from operating activities	2,152	806
Securities available for sale:	'	'
Sales	4,769	1,283
Maturities, prepayments and calls	2,016	5,597
Purchases	-13,940	-6,192
Loan originations and payments, net	-4,996	-2,284
Additions to premises and equipment	-197	-350
Net cash from investing activities	-12,348	-1,946
Cash flows from financing activities:	'	'
Net change in deposits	10,309	1,477
Net change in repurchase agreements	-5,727	-1,219
Proceeds from Federal Home Loan Bank advances	6,000	1,000
Payments on Federal Home Loan Bank advances	-6,007	-1,007
Issuance of common stock	32	30
Cash dividends	-461	-429
Net cash from financing activities	4,146	-148
Net change in cash and cash equivalents	-6,050	-1,288
Beginning cash and cash equivalents	20,479	19,034
Ending cash and cash equivalents	14,429	17,746
Supplemental disclosures of cash flow information:	'	'
Cash paid for interest	307	412
Loans transferred to other real estate owned	$246	$365

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The consolidated financial statements include ChoiceOne Financial Services, Inc. (“ChoiceOne” or the “Registrant”) and its wholly-owned subsidiary, ChoiceOne Bank (the “Bank”), and the Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. Intercompany transactions and balances have been eliminated in consolidation.
	The consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information, prevailing practices within the banking industry and the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	The accompanying consolidated financial statements reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of the Consolidated Balance Sheets as of March 31, 2014 and December 31, 2013, the Consolidated Statements of Income for the three-month periods ended March 31, 2014 and March 31, 2013, the Consolidated Statements of Comprehensive Income for the three-month periods ended March 31, 2014 and March 31, 2013, the Consolidated Statements of Changes in Shareholders’ Equity for the three-month periods ended March 31, 2014 and March 31, 2013, and the Consolidated Statements of Cash Flows for the three-month periods ended March 31, 2014 and March 31, 2013. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	The accompanying consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Allowance for Loan Losses
	The allowance for loan losses is maintained at a level believed adequate by management to absorb probable incurred losses inherent in the consolidated loan portfolio. Management’s evaluation of the adequacy of the allowance is an estimate based on reviews of individual loans, assessments of the impact of current economic conditions on the portfolio and historical loss experience of seasoned loan portfolios. See Note 3 to the interim consolidated financial statements for additional information.
	Management believes the accounting estimate related to the allowance for loan losses is a “critical accounting estimate” because (1) the estimate is highly susceptible to change from period to period because of assumptions concerning the changes in the types and volumes of the portfolios and economic conditions and (2) the impact of recognizing an impairment or loan loss could have a material effect on ChoiceOne’s assets reported on the balance sheet as well as its net income.
	Stock Transactions
	A total of 885 shares of common stock were issued to the Registrant’s Board of Directors for a cash price of $15,000 under the terms of the Directors’ Stock Purchase Plan in the first quarter of 2014. A total of 1,136 shares were issued to employees for a cash price of $17,000 under the Employee Stock Purchase Plan for the quarter ended March 31, 2014. A total of 189 shares were issued upon the exercise of stock options in the first quarter of 2014.
	Stock-Based Compensation
	Effective July 1, 2013, ChoiceOne began granting Restricted Stock Units to a select group of employees under the Stock Incentive Plan of 2012. All of the Restricted Stock Units are initially unvested and vest in three annual installments on each of the next three anniversaries of the grant date. Certain additional vesting provisions apply. Each unit, once vested, is settled by delivery of one share of ChoiceOne common stock.
	Reclassifications
	Certain amounts presented in prior periods have been reclassified to conform to the current presentation.

SECURITIES

SECURITIES	3 Months Ended
	Mar. 31, 2014
Securities	'
SECURITIES	'
	NOTE 2 — SECURITIES
	The fair value of securities available for sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) were as follows:
		31-Mar-14
				Gross		Gross
	(Dollars in thousands)	Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value
	U.S. Government and federal agency	$	43,920	$	95	$	(417	)	$	43,598
	U.S. Treasury		13,271		15		(125	)		13,161
	State and municipal		64,117		1,624		(786	)		64,955
	Mortgage-backed		10,438		60		(130	)		10,368
	Corporate		8,181		50		(39	)		8,192
	Foreign debt		1,000		—		(13	)		987
	Equity securities		1,707		10		(176	)		1,541
	Asset-backed securities		457		—		(7	)		450
	Total	$	143,091	$	1,854	$	(1,693	)	$	143,252
		31-Dec-13
				Gross		Gross
		Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value
	U.S. Government and federal agency	$	44,059	$	166	$	(503	)	$	43,722
	U.S. Treasury		7,285		17		(78	)		7,224
	State and municipal		64,215		1,622		(1,062	)		64,775
	Mortgage-backed		8,541		95		(166	)		8,470
	Corporate		8,805		61		(51	)		8,815
	Foreign debt		1,000		—		(10	)		990
	Equity securities		1,707		7		(111	)		1,603
	Asset-backed securities		486		—		(3	)		483
	Total	$	136,098	$	1,968	$	(1,984	)	$	136,082
	ChoiceOne reviews its securities portfolio on a quarterly basis to determine whether unrealized losses are considered to be temporary or other-than-temporary. No other-than-temporary impairment charges were recorded in the first quarter of 2014. ChoiceOne believed that unrealized losses on securities were temporary in nature and were due to changes in interest rates and reduced market liquidity and not as a result of credit quality issues.

LOANS_AND_ALLOWANCE_FOR_LOAN_L

LOANS AND ALLOWANCE FOR LOAN LOSSES	3 Months Ended
	Mar. 31, 2014
Loans And Allowance For Loan Losses	'
LOANS AND ALLOWANCE FOR LOAN LOSSES	'
	NOTE 3 — LOANS AND ALLOWANCE FOR LOAN LOSSES
	Activity in the allowance for loan losses and balances in the loan portfolio were as follows:
	(Dollars in thousands)	Agricultural		Commercial and Industrial			Consumer			Commercial Real Estate			Construction Real Estate			Residential Real Estate			Unallocated			Total
	Allowance for Loan Losses
	Three Months Ended March 31, 2014
	Beginning balance	$	179	$	562		$	191		$	1,842		$	12		$	1,626		$	323		$	4,735
	Charge-offs		—		(1	)		(53	)		(185	)		—			(90	)		—			(329	)
	Recoveries		1		20			50			14			—			4			—			89
	Provision		7		4			(1	)		(7	)		(5	)		24			78			100
	Ending balance	$	187	$	585		$	187		$	1,664		$	7		$	1,564		$	401		$	4,595
	Individually evaluated for impairment	$	29	$	57		$	2		$	744		$	—		$	332		$	—		$	1,164
	Collectively evaluated for impairment	$	158	$	528		$	185		$	920		$	7		$	1,232		$	401		$	3,431
	Three Months Ended March 31, 2013
	Beginning balance	$	140	$	381		$	250		$	2,596		$	15		$	1,923		$	547		$	5,852
	Charge-offs		—		(21	)		(97	)		(98	)		—			(164	)		—			(380	)
	Recoveries		1		37			52			10			—			9			—			109
	Provision		49		156			31			392			—			(216	)		(112	)		300
	Ending balance	$	190	$	553		$	236		$	2,900		$	15		$	1,552		$	435		$	5,881
	Individually evaluated for impairment	$	26	$	193		$	10		$	373		$	—		$	447		$	—		$	1,049
	Collectively evaluated for impairment	$	164	$	360		$	226		$	2,527		$	15		$	1,105		$	435		$	4,832
	Loans
	31-Mar-14
	Individually evaluated for impairment	$	364	$	444		$	32		$	4,602		$	—		$	2,913					$	8,355
	Collectively evaluated for impairment		30,986		74,505			19,984			95,644			958			90,045						312,122
	Ending balance	$	31,350	$	74,949		$	20,016		$	100,246		$	958		$	92,958					$	320,477
	31-Dec-13
	Individually evaluated for impairment	$	452	$	776		$	37		$	4,195		$	—		$	2,827					$	8,287
	Collectively evaluated for impairment		36,596		67,754			19,894			92,792			890			89,753						307,679
	Ending balance	$	37,048	$	68,530		$	19,931		$	96,987		$	890		$	92,580					$	315,966
	The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking (1) the risk ratings of business loans, (2) the level of classified business loans, and (3) delinquent and nonperforming consumer loans. Business loans are risk rated on a scale of 1 to 8. A description of the characteristics of the ratings follows:
	Risk ratings 1 and 2: These loans are considered pass credits. They exhibit good to exceptional credit risk and demonstrate the ability to repay the loan from normal business operations.
	Risk rating 3: These loans are considered pass credits. They exhibit acceptable credit risk and demonstrate the ability to repay the loan from normal business operations.
	Risk rating 4: These loans are considered pass credits. However, they have potential developing weaknesses that, if not corrected, may cause deterioration in the ability of the borrower to repay the loan. While a loss is possible for a loan with this rating, it is not anticipated.
	Risk rating 5: These loans are considered special mention credits. Loans in this risk rating are considered to be inadequately protected by the net worth and debt service coverage of the borrower or of any pledged collateral. These loans have well defined weaknesses that may jeopardize the borrower’s ability to repay the loan. If the weaknesses are not corrected, loss of principal and interest could be probable.
	Risk rating 6: These loans are considered substandard credits. These loans have well defined weaknesses, the severity of which makes collection of principal and interest in full questionable. Loans in this category may be placed on nonaccrual status.
	Risk rating 7: These loans are considered doubtful credits. Some loss of principal and interest has been determined to be probable. The estimate of the amount of loss could be affected by factors such as the borrower’s ability to provide additional capital or collateral. Loans in this category are on nonaccrual status.
	Risk rating 8: These loans are considered loss credits. They are considered uncollectible and will be charged off against the allowance for loan losses.
	Information regarding the Bank’s credit exposure is as follows:
	Corporate Credit Exposure - Credit Risk Profile By Creditworthiness Category
		Agricultural					Commercial and Industrial							Commercial Real Estate
	(Dollars in thousands)	March 31,		December 31,			March 31,			December 31,			March 31,			December 31,
		2014		2013			2014			2013			2014			2013
	Risk ratings 1 and 2	$	6,002	$	8,339		$	9,345		$	7,333		$	2,801		$	3,000
	Risk rating 3		19,806		23,036			51,954			46,943			58,038			53,681
	Risk rating 4		4,379		4,330			11,810			12,557			27,589			27,610
	Risk rating 5		799		1,193			1,332			1,025			6,659			6,813
	Risk rating 6		364		150			448			608			4,827			5,818
	Risk rating 7		—		—			60			64			332			65
		$	31,350	$	37,048		$	74,949		$	68,530		$	100,246		$	96,987
	Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity
		Consumer					Construction Real Estate						Residential Real Estate
		March 31,		December 31,			March 31,			December 31,			March 31,			December 31,
		2014		2013			2014			2013			2014			2013
	Performing	$	19,988	$	19,900		$	958		$	890		$	90,090		$	89,959
	Nonperforming		28		31			—			—			2,868			2,621
		$	20,016	$	19,931		$	958		$	890		$	92,958		$	92,580
	The following schedule provides information on loans that were considered TDRs that were modified during the three months ended March 31, 2014 and March 31, 2013:
		31-Mar-14								31-Mar-13
				Pre-			Post-						Pre-			Post-
				Modification			Modification						Modification			Modification
				Outstanding			Outstanding						Outstanding			Outstanding
	(Dollars in thousands)	Number of		Recorded			Recorded			Number of			Recorded			Recorded
		Loans		Investment			Investment			Loans			Investment			Investment
Commercial real estate		3	$	440		$	448			—		$	—		$	—
Residential real estate		1		89			90			—			—			—
		4	$	529		$	538			—		$	—		$	—
The following schedule provides information on TDRs as of March 31, 2014 and 2013 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three-month periods ended March 31, 2014 and March 31, 2013 that had been modified during the year prior to the default:
	Three Months Ended					Three Months Ended
	31-Mar-14					31-Mar-13
(Dollars in thousands)	Number		Recorded			Number			Recorded
	of Loans		Investment			of Loans			Investment
Commercial and industrial		—	$	—			1		$	118
Commercial real estate		3		680			1			65
		3	$	680			2		$	183
The pre-modification and post-modification outstanding recorded investment represents amounts as of the date of loan modification. If a difference exists between the pre-modification and post-modification outstanding recorded investment, it represents impairment recognized through the provision for loan losses computed based on a loan’s post-modification present value of expected future cash flows discounted at the loan’s original effective interest rate. If no difference exists, a loss is not expected to be incurred based on an assessment of the borrower’s expected cash flows.
Loans are classified as performing when they are current as to principal and interest payments or are past due on payments less than 90 days. Loans are classified as nonperforming when they are past due 90 days or more as to principal and interest payments or are considered a troubled debt restructuring.
Impaired loans by loan category follow:
			Unpaid
(Dollars in thousands)	Recorded		Principal			Related
	Investment		Balance			Allowance
31-Mar-14
With no related allowance recorded
Agricultural	$	—	$	—		$	—
Commercial and industrial		61		132			—
Consumer		—		—			—
Commercial real estate		432		503			—
Residential real estate		603		722			—
Subtotal		1,096		1,357			—
With an allowance recorded
Agricultural		364		368			29
Commercial and industrial		383		394			57
Consumer		32		32			2
Commercial real estate		4,170		4,922			744
Residential real estate		2,310		2,312			332
Subtotal		7,259		8,028			1,164
Total
Agricultural		364		368			29
Commercial and industrial		444		526			57
Consumer		32		32			2
Commercial real estate		4,602		5,425			744
Residential real estate		2,913		3,034			332
Total	$	8,355	$	9,385		$	1,164
31-Dec-13
With no related allowance recorded
Agricultural	$	452	$	455		$	—
Commercial and industrial		229		300			—
Consumer		2		3			—
Commercial real estate		782		843			—
Residential real estate		891		1,128			—
Subtotal		2,356		2,729			—
With an allowance recorded
Agricultural		—		—			—
Commercial and industrial		547		554			53
Consumer		35		35			3
Commercial real estate		3,413		3,997			699
Residential real estate		1,936		1,936			308
Subtotal		5,931		6,522			1,063
Total
Agricultural		452		455			—
Commercial and industrial		776		854			53
Consumer		37		38			3
Commercial real estate		4,195		4,840			699
Residential real estate		2,827		3,064			308
Total	$	8,287	$	9,251		$	1,063
The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three months ended March 31, 2014 and 2013:
(Dollars in thousands)	Average		Interest
	Recorded		Income
	Investment		Recognized
31-Mar-14
With no related allowance recorded
Agricultural	$	226	$	—
Commercial and industrial		145		—
Consumer		1		—
Commercial real estate		607		5
Residential real estate		747		5
Subtotal		1,726		10
With an allowance recorded
Agricultural		182		1
Commercial and industrial		465		1
Consumer		33		1
Commercial real estate		3,792		31
Residential real estate		2,123		23
Subtotal		6,595		57
Total
Agricultural		408		1
Commercial and industrial		610		1
Consumer		34		1
Commercial real estate		4,399		36
Residential real estate		2,870		28
Total	$	8,321	$	67
31-Mar-13
With no related allowance recorded
Agricultural	$	284	$	7
Commercial and industrial		49		—
Consumer		3		1
Commercial real estate		612		—
Residential real estate		167		2
Subtotal		1,115		10
With an allowance recorded
Agricultural		83		1
Commercial and industrial		192		1
Consumer		48		1
Commercial real estate		3,435		52
Residential real estate		2,237		23
Subtotal		5,995		78
Total
Agricultural		367		8
Commercial and industrial		241		1
Consumer		51		2
Commercial real estate		4,047		52
Residential real estate		2,404		25
Total	$	7,110	$	88
An aging analysis of loans by loan category follows:
(Dollars in thousands)	30 to 59		60 to 89			Greater Than 90						Loans Not			Total			90 Days Past Due and
	Days		Days			Days (1)			Total			Past Due			Loans			Accruing
31-Mar-14
Agricultural	$	277	$	—		$	276		$	553		$	30,797		$	31,350		$	—
Commercial and industrial		69		52			60			181			74,768			74,949			—
Consumer		48		16			—			64			19,952			20,016			—
Commercial real estate		742		—			384			1,126			99,120			100,246			—
Construction real estate		—		—			—			—			958			958			—
Residential real estate		1,019		131			572			1,722			91,236			92,958			167
	$	2,155	$	199		$	1,292		$	3,646		$	316,831		$	320,477		$	167
31-Dec-13
Agricultural	$	9	$	1		$	428		$	438		$	36,610		$	37,048		$	—
Commercial and industrial		93		352			73			518			68,012			68,530			—
Consumer		60		7			—			67			19,864			19,931			—
Commercial real estate		901		884			242			2,027			94,960			96,987			—
Construction real estate		—		—			—			—			890			890			—
Residential real estate		673		186			167			1,026			91,554			92,580			11
	$	1,736	$	1,430		$	910		$	4,076		$	311,890		$	315,966		$	11
(1)  Includes nonaccrual loans.
Nonaccrual loans by loan category follow:
(Dollars in thousands)
	March 31,		December 31,
	2014		2013
Agricultural	$	300	$	452
Commercial and industrial		431		372
Consumer		—		2
Commercial real estate		2,875		1,606
Residential real estate		927		691
	$	4,533	$	3,123

EARNINGS_PER_SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	NOTE 4 — EARNINGS PER SHARE
	Earnings per share are based on the weighted average number of shares outstanding during the period. A computation of basic earnings per share and diluted earnings per share follows:
		Three Months Ended
	(Dollars in thousands, except per share data)	March 31,
		2014		2013
	Basic Earnings Per Share
	Net income available to common shareholders	$	1,248	$	1,235
	Weighted average common shares outstanding		3,296,350		3,298,910
	Basic earnings per share	$	0.38	$	0.37
	Diluted Earnings Per Share
	Net income available to common shareholders	$	1,248	$	1,235
	Weighted average common shares outstanding		3,296,350		3,298,910
	Plus dilutive stock options and restricted stock units		6,458		1,285
	Weighted average common shares outstanding and potentially dilutive shares		3,302,808		3,300,195
	Diluted earnings per share	$	0.38	$	0.37
	There were 28,625 stock options as of both March 31, 2014 and March 31, 2013 that are considered to be anti-dilutive to earnings per share for the three-month periods ended March 31, 2014 and March 31, 2013. These stock options have been excluded from the calculation above.

FINANCIAL_INSTRUMENTS

FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2014
Financial Instruments	'
FINANCIAL INSTRUMENTS	'
	NOTE 5 — FINANCIAL INSTRUMENTS
	Financial instruments as of the dates indicated were as follows:
	(Dollars in thousands)	Carrying		Estimated		Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
		Amount		Fair Value		(Level 1)		(Level 2)		(Level 3)
	31-Mar-14
	Assets:
	Cash and due from banks	$	14,429	$	14,429	$	14,429	$	—	$	—
	Securities available for sale		143,252		143,252		217		131,911		11,124
	Federal Home Loan Bank and Federal Reserve Bank stock		3,750		3,750		—		3,750		—
	Loans held for sale		728		755		—		755		—
	Loans, net		315,882		317,626		—		—		317,626
	Liabilities:
	Noninterest-bearing deposits		107,996		107,996		—		107,996		—
	Interest-bearing deposits		320,440		320,709		—		320,709		—
	Repurchase agreements		20,306		20,306		—		20,306		—
	Federal Home Loan Bank advances		6,385		6,385		—		6,385		—
	31-Dec-13
	Assets:
	Cash and due from banks	$	20,479	$	20,479	$	20,479	$	—	$	—
	Securities available for sale		136,082		136,082		214		124,540		11,328
	Federal Home Loan Bank and Federal Reserve Bank stock		3,750		3,750		—		3,750		—
	Loans held for sale		931		957		—		957		—
	Loans, net		311,231		313,659		—		—		313,659
	Liabilities:
	Noninterest-bearing deposits		102,243		102,243		—		102,243		—
	Interest-bearing deposits		315,884		316,222		—		316,222		—
	Repurchase agreements		26,033		26,033		—		26,033		—
	Federal Home Loan Bank advances		6,392		6,428		—		6,428		—
	The estimated fair values approximate the carrying amounts for all assets and liabilities except those described later in this paragraph. The methodology for determining the estimated fair value for securities available for sale is described in Note 6. The estimated fair value for loans is based on the rates charged at March 31, 2014 and December 31, 2013 for new loans with similar maturities, applied until the loan is assumed to reprice or be paid. The allowance for loan losses is considered to be a reasonable estimate of discount for credit quality concerns. The estimated fair values for time deposits and Federal Home Loan Bank (“FHLB”) advances are based on the rates paid at March 31, 2014 and December 31, 2013 for new deposits or FHLB advances, applied until maturity. The estimated fair values for other financial instruments and off-balance sheet loan commitments are considered nominal.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2014
Fair Value Measurements	'
FAIR VALUE MEASUREMENTS	'
	NOTE 6 — FAIR VALUE MEASUREMENTS
	The following tables present information about the Bank’s assets and liabilities measured at fair value on a recurring basis and the valuation techniques used by the Bank to determine those fair values.
	In general, fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities that the Bank has the ability to access.
	Fair values determined by Level 2 inputs use other inputs that are observable, either directly or indirectly. These Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and other inputs such as interest rates and yield curves that are observable at commonly quoted intervals.
	Level 3 inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability.
	In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Bank’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability.
	There were no liabilities measured at fair value as of March 31, 2014 or December 31, 2013. Disclosures concerning assets measured at fair value are as follows:
	Assets Measured at Fair Value on a Recurring Basis
	(Dollars in thousands)	Quoted Prices in Active Markets for Identical Assets			Significant Other Observable Inputs			Significant Unobservable Inputs		Balance at
		(Level 1)			(Level 2)			(Level 3)		Date Indicated
	Investment Securities, Available for Sale – March 31, 2014
	U.S. Treasury notes and bonds	$	—		$	13,161		$	—	$	13,161
	U.S. Government and federal agency		—			43,598			—		43,598
	State and municipal		—			55,553			9,402		64,955
	Mortgage-backed		—			10,368			—		10,368
	Corporate		—			7,794			398		8,192
	Foreign debt		—			987			—		987
	Equity securities		217			—			1,324		1,541
	Asset backed securities		—			450			—		450
	Total	$	217		$	131,911		$	11,124	$	143,252
	Investment Securities, Available for Sale - December 31, 2013
	U.S. Treasury notes and bonds	$	—		$	7,224		$	—	$	7,224
	U.S. Government and federal agency		—			43,722			—		43,722
	State and municipal		—			55,234			9,541		64,775
	Mortgage-backed		—			8,470			—		8,470
	Corporate		—			8,417			398		8,815
	Foreign debt		—			990					990
	Equity securities		214			—			1,389		1,603
	Asset backed securities		—			483			—		483
	Total	$	214		$	124,540		$	11,328	$	136,082
	Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis
	(Dollars in thousands)
		2014			2013
	Investment Securities, Available for Sale
	Balance, January 1	$	11,328		$	2,599
	Total realized and unrealized gains included in income		—			—
	Total unrealized gains (losses) included in other comprehensive income		(261	)		132
	Net purchases, sales, calls, and maturities		(17	)		(6	)
	Net transfers into Level 3		74			—
	Balance, March 31	$	11,124		$	2,725
	Of the Level 3 assets that were held by the Bank at March 31, 2014, the net unrealized loss for the three months ended March 31, 2014 was $204,000, which is recognized in other comprehensive income in the consolidated balance sheet. There were no purchases or sales of level 3 securities during the first quarter of 2014 or 2013.
	Both observable and unobservable inputs may be used to determine the fair value of positions classified as Level 3 investment securities and liabilities. As a result, the unrealized gains and losses for these assets and liabilities presented in the tables above may include changes in fair value that were attributable to both observable and unobservable inputs.
	Available for sale investment securities categorized as Level 3 assets primarily consist of bonds issued by local municipalities. The Bank estimates the fair value of these bonds based on the present value of expected future cash flows using management’s best estimate of key assumptions, including forecasted interest yield and payment rates, credit quality and a discount rate commensurate with the current market and other risks involved.
	The Bank also has assets that under certain conditions are subject to measurement at fair value on a non-recurring basis. These assets are not normally measured at fair value, but can be subject to fair value adjustments in certain circumstances, such as impairment. Disclosures concerning assets measured at fair value on a non-recurring basis are as follows:
	Assets Measured at Fair Value on a Non-recurring Basis
	(Dollars in thousands)	Balance at Dates			Quoted Prices in Active Markets for Identical Assets			Significant Other Observable Inputs		Significant Unobservable Inputs
		Indicated			(Level 1)			(Level 2)		(Level 3)
	Impaired Loans
	31-Mar-14	$	8,355		$	—		$	—	$	8,355
	31-Dec-13	$	8,287		$	—		$	—	$	8,287
	Other Real Estate
	31-Mar-14	$	548		$	—		$	—	$	548
	31-Dec-13	$	508		$	—		$	—	$	508
	Impaired loans categorized as Level 3 assets consist of non-homogeneous loans that are considered impaired. The Bank estimates the fair value of the loans based on the present value of expected future cash flows using management’s best estimate of key assumptions. These assumptions include future payment ability, timing of payment streams, and estimated realizable values of available collateral (typically based on outside appraisals). The changes in fair value consisted of charge-downs of impaired loans that were posted to the allowance for loan losses and write-downs of other real estate that were posted to a valuation account.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Policies	'
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include ChoiceOne Financial Services, Inc. (“ChoiceOne” or the “Registrant”) and its wholly-owned subsidiary, ChoiceOne Bank (the “Bank”), and the Bank’s wholly-owned subsidiary, ChoiceOne Insurance Agencies, Inc. Intercompany transactions and balances have been eliminated in consolidation.
	The consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information, prevailing practices within the banking industry and the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
	The accompanying consolidated financial statements reflect all adjustments ordinary in nature which are, in the opinion of management, necessary for a fair presentation of the Consolidated Balance Sheets as of March 31, 2014 and December 31, 2013, the Consolidated Statements of Income for the three-month periods ended March 31, 2014 and March 31, 2013, the Consolidated Statements of Comprehensive Income for the three-month periods ended March 31, 2014 and March 31, 2013, the Consolidated Statements of Changes in Shareholders’ Equity for the three-month periods ended March 31, 2014 and March 31, 2013, and the Consolidated Statements of Cash Flows for the three-month periods ended March 31, 2014 and March 31, 2013. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	The accompanying consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2013.
Allowance for Loan Losses	'
	Allowance for Loan Losses
	The allowance for loan losses is maintained at a level believed adequate by management to absorb probable incurred losses inherent in the consolidated loan portfolio. Management’s evaluation of the adequacy of the allowance is an estimate based on reviews of individual loans, assessments of the impact of current economic conditions on the portfolio and historical loss experience of seasoned loan portfolios. See Note 3 to the interim consolidated financial statements for additional information.
	Management believes the accounting estimate related to the allowance for loan losses is a “critical accounting estimate” because (1) the estimate is highly susceptible to change from period to period because of assumptions concerning the changes in the types and volumes of the portfolios and economic conditions and (2) the impact of recognizing an impairment or loan loss could have a material effect on ChoiceOne’s assets reported on the balance sheet as well as its net income.
Stock-Based Compensation	'
	Stock Transactions
	A total of 885 shares of common stock were issued to the Registrant’s Board of Directors for a cash price of $15,000 under the terms of the Directors’ Stock Purchase Plan in the first quarter of 2014. A total of 1,136 shares were issued to employees for a cash price of $17,000 under the Employee Stock Purchase Plan for the quarter ended March 31, 2014. A total of 189 shares were issued upon the exercise of stock options in the first quarter of 2014.
	Stock-Based Compensation
	Effective July 1, 2013, ChoiceOne began granting Restricted Stock Units to a select group of employees under the Stock Incentive Plan of 2012. All of the Restricted Stock Units are initially unvested and vest in three annual installments on each of the next three anniversaries of the grant date. Certain additional vesting provisions apply. Each unit, once vested, is settled by delivery of one share of ChoiceOne common stock.
Reclassifications	'
	Reclassifications
	Certain amounts presented in prior periods have been reclassified to conform to the current presentation.

SECURITIES_Tables

SECURITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Securities Tables	'
Schedule of fair value of securities available for sale and the related gross unrealized gains and losses recognized	'
	The fair value of securities available for sale and the related gross unrealized gains and losses recognized in accumulated other comprehensive income (loss) were as follows:
		31-Mar-14
				Gross		Gross
	(Dollars in thousands)	Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value
	U.S. Government and federal agency	$	43,920	$	95	$	(417	)	$	43,598
	U.S. Treasury		13,271		15		(125	)		13,161
	State and municipal		64,117		1,624		(786	)		64,955
	Mortgage-backed		10,438		60		(130	)		10,368
	Corporate		8,181		50		(39	)		8,192
	Foreign debt		1,000		—		(13	)		987
	Equity securities		1,707		10		(176	)		1,541
	Asset-backed securities		457		—		(7	)		450
	Total	$	143,091	$	1,854	$	(1,693	)	$	143,252
		31-Dec-13
				Gross		Gross
		Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value
	U.S. Government and federal agency	$	44,059	$	166	$	(503	)	$	43,722
	U.S. Treasury		7,285		17		(78	)		7,224
	State and municipal		64,215		1,622		(1,062	)		64,775
	Mortgage-backed		8,541		95		(166	)		8,470
	Corporate		8,805		61		(51	)		8,815
	Foreign debt		1,000		—		(10	)		990
	Equity securities		1,707		7		(111	)		1,603
	Asset-backed securities		486		—		(3	)		483
	Total	$	136,098	$	1,968	$	(1,984	)	$	136,082

LOANS_AND_ALLOWANCE_FOR_LOAN_L1

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	3 Months Ended
	Mar. 31, 2014
Loans And Allowance For Loan Losses Tables	'
Schedule of activity in the allowance for loan losses and balances in the loan portfolio	'
	Activity in the allowance for loan losses and balances in the loan portfolio were as follows:
	(Dollars in thousands)	Agricultural		Commercial and Industrial			Consumer			Commercial Real Estate			Construction Real Estate			Residential Real Estate			Unallocated			Total
	Allowance for Loan Losses
	Three Months Ended March 31, 2014
	Beginning balance	$	179	$	562		$	191		$	1,842		$	12		$	1,626		$	323		$	4,735
	Charge-offs		—		(1	)		(53	)		(185	)		—			(90	)		—			(329	)
	Recoveries		1		20			50			14			—			4			—			89
	Provision		7		4			(1	)		(7	)		(5	)		24			78			100
	Ending balance	$	187	$	585		$	187		$	1,664		$	7		$	1,564		$	401		$	4,595
	Individually evaluated for impairment	$	29	$	57		$	2		$	744		$	—		$	332		$	—		$	1,164
	Collectively evaluated for impairment	$	158	$	528		$	185		$	920		$	7		$	1,232		$	401		$	3,431
	Three Months Ended March 31, 2013
	Beginning balance	$	140	$	381		$	250		$	2,596		$	15		$	1,923		$	547		$	5,852
	Charge-offs		—		(21	)		(97	)		(98	)		—			(164	)		—			(380	)
	Recoveries		1		37			52			10			—			9			—			109
	Provision		49		156			31			392			—			(216	)		(112	)		300
	Ending balance	$	190	$	553		$	236		$	2,900		$	15		$	1,552		$	435		$	5,881
	Individually evaluated for impairment	$	26	$	193		$	10		$	373		$	—		$	447		$	—		$	1,049
	Collectively evaluated for impairment	$	164	$	360		$	226		$	2,527		$	15		$	1,105		$	435		$	4,832
	Loans
	31-Mar-14
	Individually evaluated for impairment	$	364	$	444		$	32		$	4,602		$	—		$	2,913					$	8,355
	Collectively evaluated for impairment		30,986		74,505			19,984			95,644			958			90,045						312,122
	Ending balance	$	31,350	$	74,949		$	20,016		$	100,246		$	958		$	92,958					$	320,477
	31-Dec-13
	Individually evaluated for impairment	$	452	$	776		$	37		$	4,195		$	—		$	2,827					$	8,287
	Collectively evaluated for impairment		36,596		67,754			19,894			92,792			890			89,753						307,679
	Ending balance	$	37,048	$	68,530		$	19,931		$	96,987		$	890		$	92,580					$	315,966
Schedule of credit exposure	'
	Information regarding the Bank’s credit exposure is as follows:
	Corporate Credit Exposure - Credit Risk Profile By Creditworthiness Category
		Agricultural					Commercial and Industrial							Commercial Real Estate
	(Dollars in thousands)	March 31,		December 31,			March 31,			December 31,			March 31,			December 31,
		2014		2013			2014			2013			2014			2013
	Risk ratings 1 and 2	$	6,002	$	8,339		$	9,345		$	7,333		$	2,801		$	3,000
	Risk rating 3		19,806		23,036			51,954			46,943			58,038			53,681
	Risk rating 4		4,379		4,330			11,810			12,557			27,589			27,610
	Risk rating 5		799		1,193			1,332			1,025			6,659			6,813
	Risk rating 6		364		150			448			608			4,827			5,818
	Risk rating 7		—		—			60			64			332			65
		$	31,350	$	37,048		$	74,949		$	68,530		$	100,246		$	96,987
	Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity
		Consumer					Construction Real Estate						Residential Real Estate
		March 31,		December 31,			March 31,			December 31,			March 31,			December 31,
		2014		2013			2014			2013			2014			2013
	Performing	$	19,988	$	19,900		$	958		$	890		$	90,090		$	89,959
	Nonperforming		28		31			—			—			2,868			2,621
		$	20,016	$	19,931		$	958		$	890		$	92,958		$	92,580
Schedule of troubled debt restructurings	'
	The following schedule provides information on loans that were considered TDRs that were modified during the three months ended March 31, 2014 and March 31, 2013:
		31-Mar-14								31-Mar-13
				Pre-			Post-						Pre-			Post-
				Modification			Modification						Modification			Modification
				Outstanding			Outstanding						Outstanding			Outstanding
	(Dollars in thousands)	Number of		Recorded			Recorded			Number of			Recorded			Recorded
		Loans		Investment			Investment			Loans			Investment			Investment
	Commercial real estate		3	$	440		$	448			—		$	—		$	—
	Residential real estate		1		89			90			—			—			—
			4	$	529		$	538			—		$	—		$	—
	The following schedule provides information on TDRs as of March 31, 2014 and 2013 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three-month periods ended March 31, 2014 and March 31, 2013 that had been modified during the year prior to the default:
		Three Months Ended					Three Months Ended
		31-Mar-14					31-Mar-13
	(Dollars in thousands)	Number		Recorded			Number			Recorded
		of Loans		Investment			of Loans			Investment
	Commercial and industrial		—	$	—			1		$	118
	Commercial real estate		3		680			1			65
			3	$	680			2		$	183
Schedule of impaired loans	'
	Impaired loans by loan category follow:
				Unpaid
	(Dollars in thousands)	Recorded		Principal			Related
		Investment		Balance			Allowance
	31-Mar-14
	With no related allowance recorded
	Agricultural	$	—	$	—		$	—
	Commercial and industrial		61		132			—
	Consumer		—		—			—
	Commercial real estate		432		503			—
	Residential real estate		603		722			—
	Subtotal		1,096		1,357			—
	With an allowance recorded
	Agricultural		364		368			29
	Commercial and industrial		383		394			57
	Consumer		32		32			2
	Commercial real estate		4,170		4,922			744
	Residential real estate		2,310		2,312			332
	Subtotal		7,259		8,028			1,164
	Total
	Agricultural		364		368			29
	Commercial and industrial		444		526			57
	Consumer		32		32			2
	Commercial real estate		4,602		5,425			744
	Residential real estate		2,913		3,034			332
	Total	$	8,355	$	9,385		$	1,164
	31-Dec-13
	With no related allowance recorded
	Agricultural	$	452	$	455		$	—
	Commercial and industrial		229		300			—
	Consumer		2		3			—
	Commercial real estate		782		843			—
	Residential real estate		891		1,128			—
	Subtotal		2,356		2,729			—
	With an allowance recorded
	Agricultural		—		—			—
	Commercial and industrial		547		554			53
	Consumer		35		35			3
	Commercial real estate		3,413		3,997			699
	Residential real estate		1,936		1,936			308
	Subtotal		5,931		6,522			1,063
	Total
	Agricultural		452		455			—
	Commercial and industrial		776		854			53
	Consumer		37		38			3
	Commercial real estate		4,195		4,840			699
	Residential real estate		2,827		3,064			308
	Total	$	8,287	$	9,251		$	1,063
	The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three months ended March 31, 2014 and 2013:
	(Dollars in thousands)	Average		Interest
		Recorded		Income
		Investment		Recognized
	31-Mar-14
	With no related allowance recorded
	Agricultural	$	226	$	—
	Commercial and industrial		145		—
	Consumer		1		—
	Commercial real estate		607		5
	Residential real estate		747		5
	Subtotal		1,726		10
	With an allowance recorded
	Agricultural		182		1
	Commercial and industrial		465		1
Consumer		33		1
Commercial real estate		3,792		31
Residential real estate		2,123		23
Subtotal		6,595		57
Total
Agricultural		408		1
Commercial and industrial		610		1
Consumer		34		1
Commercial real estate		4,399		36
Residential real estate		2,870		28
Total	$	8,321	$	67
31-Mar-13
With no related allowance recorded
Agricultural	$	284	$	7
Commercial and industrial		49		—
Consumer		3		1
Commercial real estate		612		—
Residential real estate		167		2
Subtotal		1,115		10
With an allowance recorded
Agricultural		83		1
Commercial and industrial		192		1
Consumer		48		1
Commercial real estate		3,435		52
Residential real estate		2,237		23
Subtotal		5,995		78
Total
Agricultural		367		8
Commercial and industrial		241		1
Consumer		51		2
Commercial real estate		4,047		52
Residential real estate		2,404		25
Total	$	7,110	$	88
Schedule of aging analysis of loans by loan category	'
	An aging analysis of loans by loan category follows:
	(Dollars in thousands)	30 to 59		60 to 89			Greater Than 90						Loans Not			Total			90 Days Past Due and
		Days		Days			Days (1)			Total			Past Due			Loans			Accruing
	31-Mar-14
	Agricultural	$	277	$	—		$	276		$	553		$	30,797		$	31,350		$	—
	Commercial and industrial		69		52			60			181			74,768			74,949			—
	Consumer		48		16			—			64			19,952			20,016			—
	Commercial real estate		742		—			384			1,126			99,120			100,246			—
	Construction real estate		—		—			—			—			958			958			—
	Residential real estate		1,019		131			572			1,722			91,236			92,958			167
		$	2,155	$	199		$	1,292		$	3,646		$	316,831		$	320,477		$	167
	31-Dec-13
	Agricultural	$	9	$	1		$	428		$	438		$	36,610		$	37,048		$	—
	Commercial and industrial		93		352			73			518			68,012			68,530			—
	Consumer		60		7			—			67			19,864			19,931			—
	Commercial real estate		901		884			242			2,027			94,960			96,987			—
	Construction real estate		—		—			—			—			890			890			—
	Residential real estate		673		186			167			1,026			91,554			92,580			11
		$	1,736	$	1,430		$	910		$	4,076		$	311,890		$	315,966		$	11
	(1)  Includes nonaccrual loans.
Schedule of nonaccrual loans by loan category	'
	Nonaccrual loans by loan category follow:
	(Dollars in thousands)
		March 31,		December 31,
		2014		2013
	Agricultural	$	300	$	452
	Commercial and industrial		431		372
	Consumer		—		2
	Commercial real estate		2,875		1,606
	Residential real estate		927		691
		$	4,533	$	3,123

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share Tables	'
Schedule of basic earnings per share and diluted earnings per share	'
	A computation of basic earnings per share and diluted earnings per share follows:
		Three Months Ended
	(Dollars in thousands, except per share data)	March 31,
		2014		2013
	Basic Earnings Per Share
	Net income available to common shareholders	$	1,248	$	1,235
	Weighted average common shares outstanding		3,296,350		3,298,910
	Basic earnings per share	$	0.38	$	0.37
	Diluted Earnings Per Share
	Net income available to common shareholders	$	1,248	$	1,235
	Weighted average common shares outstanding		3,296,350		3,298,910
	Plus dilutive stock options and restricted stock units		6,458		1,285
	Weighted average common shares outstanding and potentially dilutive shares		3,302,808		3,300,195
	Diluted earnings per share	$	0.38	$	0.37

FINANCIAL_INSTRUMENTS_Tables

FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Financial Instruments Tables	'
Schedule of carrying value and fair value of financial assets and liabilities	'
	Financial instruments as of the dates indicated were as follows:
	(Dollars in thousands)	Carrying		Estimated		Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
		Amount		Fair Value		(Level 1)		(Level 2)		(Level 3)
	31-Mar-14
	Assets:
	Cash and due from banks	$	14,429	$	14,429	$	14,429	$	—	$	—
	Securities available for sale		143,252		143,252		217		131,911		11,124
	Federal Home Loan Bank and Federal Reserve Bank stock		3,750		3,750		—		3,750		—
	Loans held for sale		728		755		—		755		—
	Loans, net		315,882		317,626		—		—		317,626
	Liabilities:
	Noninterest-bearing deposits		107,996		107,996		—		107,996		—
	Interest-bearing deposits		320,440		320,709		—		320,709		—
	Repurchase agreements		20,306		20,306		—		20,306		—
	Federal Home Loan Bank advances		6,385		6,385		—		6,385		—
	31-Dec-13
	Assets:
	Cash and due from banks	$	20,479	$	20,479	$	20,479	$	—	$	—
	Securities available for sale		136,082		136,082		214		124,540		11,328
	Federal Home Loan Bank and Federal Reserve Bank stock		3,750		3,750		—		3,750		—
	Loans held for sale		931		957		—		957		—
	Loans, net		311,231		313,659		—		—		313,659
	Liabilities:
	Noninterest-bearing deposits		102,243		102,243		—		102,243		—
	Interest-bearing deposits		315,884		316,222		—		316,222		—
	Repurchase agreements		26,033		26,033		—		26,033		—
	Federal Home Loan Bank advances		6,392		6,428		—		6,428		—

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Measurements Tables	'
Schedule of assets measured at fair value on a recurring basis	'
	There were no liabilities measured at fair value as of March 31, 2014 or December 31, 2013. Disclosures concerning assets measured at fair value are as follows:
	Assets Measured at Fair Value on a Recurring Basis
	(Dollars in thousands)	Quoted Prices in Active Markets for Identical Assets			Significant Other Observable Inputs			Significant Unobservable Inputs		Balance at
		(Level 1)			(Level 2)			(Level 3)		Date Indicated
	Investment Securities, Available for Sale – March 31, 2014
	U.S. Treasury notes and bonds	$	—		$	13,161		$	—	$	13,161
	U.S. Government and federal agency		—			43,598			—		43,598
	State and municipal		—			55,553			9,402		64,955
	Mortgage-backed		—			10,368			—		10,368
	Corporate		—			7,794			398		8,192
	Foreign debt		—			987			—		987
	Equity securities		217			—			1,324		1,541
	Asset backed securities		—			450			—		450
	Total	$	217		$	131,911		$	11,124	$	143,252
	Investment Securities, Available for Sale - December 31, 2013
	U.S. Treasury notes and bonds	$	—		$	7,224		$	—	$	7,224
	U.S. Government and federal agency		—			43,722			—		43,722
	State and municipal		—			55,234			9,541		64,775
	Mortgage-backed		—			8,470			—		8,470
	Corporate		—			8,417			398		8,815
	Foreign debt		—			990					990
	Equity securities		214			—			1,389		1,603
	Asset backed securities		—			483			—		483
	Total	$	214		$	124,540		$	11,328	$	136,082
Schedule of changes in level 3 assets and liabilities measured at fair value on a recurring basis	'
	Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis
	(Dollars in thousands)
		2014			2013
	Investment Securities, Available for Sale
	Balance, January 1	$	11,328		$	2,599
	Total realized and unrealized gains included in income		—			—
	Total unrealized gains (losses) included in other comprehensive income		(261	)		132
	Net purchases, sales, calls, and maturities		(17	)		(6	)
	Net transfers into Level 3		74			—
	Balance, March 31	$	11,124		$	2,725
Schedule of assets measured at fair value on a nonrecurring basis	'
	Disclosures concerning assets measured at fair value on a non-recurring basis are as follows:
	Assets Measured at Fair Value on a Non-recurring Basis
	(Dollars in thousands)	Balance at Dates			Quoted Prices in Active Markets for Identical Assets			Significant Other Observable Inputs		Significant Unobservable Inputs
		Indicated			(Level 1)			(Level 2)		(Level 3)
	Impaired Loans
	31-Mar-14	$	8,355		$	—		$	—	$	8,355
	31-Dec-13	$	8,287		$	—		$	—	$	8,287
	Other Real Estate
	31-Mar-14	$	548		$	—		$	—	$	548
	31-Dec-13	$	508		$	—		$	—	$	508

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014
Shares issued through exercise of stock options	189
Directors' Stock Purchase Plan	'
Value of shares issued through stock purchase plan	15,000
Shares issued through stock purchase plan	885
Employee Stock Purchase Plan	'
Value of shares issued through stock purchase plan	17,000
Shares issued through stock purchase plan	1,136

SECURITIES_Details

SECURITIES (Details) (USD $)	3 Months Ended			12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013
			U.S. Government and federal agency [Member]	U.S. Government and federal agency [Member]	U.S. Treasury [Member]	U.S. Treasury [Member]	State and municipal [Member]	State and municipal [Member]	Mortgage-backed [Member]	Mortgage-backed [Member]	Corporate [Member]	Corporate [Member]	Foreign Debt [Member]	Foreign Debt [Member]	Equity securities [Member]	Equity securities [Member]	Asset-backed [Member]	Asset-backed [Member]
Amortized Cost	$143,091	$136,098	$43,920	$44,059	$13,271	$7,285	$64,117	$64,215	$10,438	$8,541	$8,181	$8,805	$1,000	$1,000	$1,707	$1,707	$457	$486
Gross Unrealized Gains	1,854	1,968	95	166	15	17	1,624	1,622	60	95	50	61	'	'	10	7	'	'
Gross Unrealized Losses	-1,693	-1,984	-417	-503	-125	-78	-786	-1,062	-130	-166	-39	-51	-13	-10	-176	-111	-7	-3
Fair Value	$143,252	$136,082	$43,598	$43,722	$13,161	$7,224	$64,955	$64,775	$10,368	$8,470	$8,192	$8,815	$987	$990	$1,541	$1,603	$450	$483

LOANS_AND_ALLOWANCE_FOR_LOAN_L2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details) (USD $)

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Agricultural [Member]

Agricultural [Member]

Agricultural [Member]

Commercial and Industrial [Member]

Commercial and Industrial [Member]

Commercial and Industrial [Member]

Consumer [Member]

Consumer [Member]

Consumer [Member]

Commercial Real Estate [Member]

Commercial Real Estate [Member]

Commercial Real Estate [Member]

Construction Real Estate [Member]

Construction Real Estate [Member]

Construction Real Estate [Member]

Construction Real Estate [Member]

Residential Real Estate [Member]

Residential Real Estate [Member]

Residential Real Estate [Member]

Unallocated [Member]

Unallocated [Member]

Allowance for Loan Losses

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Beginning balance

$4,735

$5,852

'

$179

$140

'

$562

$381

'

$191

$250

'

$1,842

$2,596

'

$12

'

$15

$15

$1,626

$1,923

'

$323

$547

Charge-offs

-329

-380

'

'

'

'

-1

-21

'

-53

-97

'

-185

-97

'

'

'

'

'

-90

-164

'

'

'

Recoveries

89

109

'

1

1

'

20

37

'

50

52

'

14

10

'

'

'

'

'

4

9

'

'

'

Provision

100

300

'

7

49

'

4

156

'

-1

31

'

-7

392

'

-5

'

'

'

24

-216

'

78

-112

Ending balance

4,595

5,881

'

187

190

'

585

553

'

187

236

'

1,664

2,900

'

7

'

15

15

1,564

1,552

'

401

435

Individually evaluated for impairment

1,164

1,049

'

29

26

'

57

193

'

2

10

'

744

373

'

'

'

'

'

332

447

'

'

'

Collectively evaluated for impairment

3,431

4,832

'

158

164

'

528

360

'

185

226

'

920

2,527

'

7

'

15

'

1,232

1,105

'

401

435

Loans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Individually evaluated for impairment

8,355

'

8,287

364

'

452

444

'

776

32

'

37

4,602

'

4,195

'

'

'

'

2,913

'

2,827

'

'

Collectively evaluated for impairment

312,122

'

307,679

30,986

'

36,596

74,505

'

67,754

19,984

'

19,894

95,644

'

92,792

958

890

'

'

90,045

'

89,753

'

'

Ending balance

$320,477

'

$315,966

$31,350

'

$37,048

$74,949

'

$68,530

$20,016

'

$19,931

$100,246

'

$96,987

$958

$890

'

'

$92,958

'

$92,580

'

'

LOANS_AND_ALLOWANCE_FOR_LOAN_L3

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 1) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Risk rated loans	$320,477	$315,966
Agricultural [Member]	'	'
Risk rated loans	31,350	37,048
Agricultural [Member] | Risk ratings 1 and 2 [Member]	'	'
Risk rated loans	2	8,339
Agricultural [Member] | Risk ratings 3 [Member]	'	'
Risk rated loans	19,806	23,036
Agricultural [Member] | Risk ratings 4 [Member]	'	'
Risk rated loans	4,379	4,330
Agricultural [Member] | Risk ratings 5 [Member]	'	'
Risk rated loans	799	1,193
Agricultural [Member] | Risk ratings 6 [Member]	'	'
Risk rated loans	364	150
Commercial and Industrial [Member]	'	'
Risk rated loans	74,949	68,530
Commercial and Industrial [Member] | Risk ratings 1 and 2 [Member]	'	'
Risk rated loans	9,345	7,333
Commercial and Industrial [Member] | Risk ratings 3 [Member]	'	'
Risk rated loans	51,954	46,943
Commercial and Industrial [Member] | Risk ratings 4 [Member]	'	'
Risk rated loans	11,810	12,557
Commercial and Industrial [Member] | Risk ratings 5 [Member]	'	'
Risk rated loans	1,332	1,025
Commercial and Industrial [Member] | Risk ratings 6 [Member]	'	'
Risk rated loans	448	608
Commercial and Industrial [Member] | Risk ratings 7 [Member]	'	'
Risk rated loans	60	64
Commercial Real Estate [Member]	'	'
Risk rated loans	100,246	96,987
Commercial Real Estate [Member] | Risk ratings 1 and 2 [Member]	'	'
Risk rated loans	2,801	3,000
Commercial Real Estate [Member] | Risk ratings 3 [Member]	'	'
Risk rated loans	48,038	53,681
Commercial Real Estate [Member] | Risk ratings 4 [Member]	'	'
Risk rated loans	27,589	27,610
Commercial Real Estate [Member] | Risk ratings 5 [Member]	'	'
Risk rated loans	6,659	6,813
Commercial Real Estate [Member] | Risk ratings 6 [Member]	'	'
Risk rated loans	4,827	5,818
Commercial Real Estate [Member] | Risk ratings 7 [Member]	'	'
Risk rated loans	$332	$65

LOANS_AND_ALLOWANCE_FOR_LOAN_L4

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 2) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Risk rated loans	$320,477	$315,966
Consumer [Member]	'	'
Risk rated loans	20,016	19,931
Consumer [Member] | Performing [Member]	'	'
Risk rated loans	19,988	19,900
Consumer [Member] | Nonperforming [Member]	'	'
Risk rated loans	28	31
Construction Real Estate [Member]	'	'
Risk rated loans	958	890
Construction Real Estate [Member] | Performing [Member]	'	'
Risk rated loans	958	890
Residential Real Estate [Member]	'	'
Risk rated loans	92,958	92,580
Residential Real Estate [Member] | Performing [Member]	'	'
Risk rated loans	90,090	89,959
Residential Real Estate [Member] | Nonperforming [Member]	'	'
Risk rated loans	$2,868	$2,621

LOANS_AND_ALLOWANCE_FOR_LOAN_L5

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
	N	N
Number of contracts	4	'
Pre-Modification Outstanding Recorded Investment	$529	'
Post Modification Oustanding Recorded Investment	538	'
Number of Contracts	3	2
Post Modification Oustanding Recorded Investment - past due for 30 days or more	680	183
Commercial Real Estate [Member]	'	'
Number of contracts	3	'
Pre-Modification Outstanding Recorded Investment	440	'
Post Modification Oustanding Recorded Investment	448	'
Number of Contracts	3	1
Post Modification Oustanding Recorded Investment - past due for 30 days or more	680	65
Residential Real Estate [Member]	'	'
Number of contracts	1	'
Pre-Modification Outstanding Recorded Investment	89	'
Post Modification Oustanding Recorded Investment	90	'
Commercial and Industrial [Member]	'	'
Number of Contracts	'	1
Post Modification Oustanding Recorded Investment - past due for 30 days or more	'	$118

LOANS_AND_ALLOWANCE_FOR_LOAN_L6

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 4) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Loans with no related allowance recorded	'	'	'
Recorded Investment	$1,096	'	$2,356
Unpaid Principal Balance	1,357	'	'
Average Recorded Investment	1,726	1,115	'
Interest Income Recognized	10	10	'
Loans with an allowance recorded	'	'	'
Recorded Investment	7,259	'	5,931
Unpaid Principal Balance	8,028	'	6,522
Average Recorded Investment	6,595	313	'
Interest Income Recognized	57	78	'
Total Loans	'	'	'
Recorded Investment	8,355	'	8,287
Unpaid Principal Balance	9,385	'	'
Average Recorded Investment	8,321	7,110	'
Interest Income Recognized	67	88	'
Agricultural [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	'	'	452
Unpaid Principal Balance	'	'	455
Average Recorded Investment	226	284	'
Interest Income Recognized	'	7	'
Loans with an allowance recorded	'	'	'
Recorded Investment	364	'	'
Unpaid Principal Balance	368	'	'
Related Allowance	29	'	'
Average Recorded Investment	182	1	'
Interest Income Recognized	1	1	'
Total Loans	'	'	'
Recorded Investment	364	'	452
Unpaid Principal Balance	368	'	455
Average Recorded Investment	408	367	'
Interest Income Recognized	1	8	'
Commercial and Industrial [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	61	'	229
Unpaid Principal Balance	132	'	300
Average Recorded Investment	145	49	'
Loans with an allowance recorded	'	'	'
Recorded Investment	383	'	547
Unpaid Principal Balance	394	'	554
Related Allowance	57	'	'
Average Recorded Investment	465	11	'
Interest Income Recognized	1	1	'
Total Loans	'	'	'
Recorded Investment	444	'	776
Unpaid Principal Balance	526	'	854
Average Recorded Investment	610	241	'
Interest Income Recognized	1	1	'
Consumer [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	'	'	2
Unpaid Principal Balance	'	'	3
Average Recorded Investment	1	3	'
Interest Income Recognized	'	1	'
Loans with an allowance recorded	'	'	'
Recorded Investment	32	'	35
Unpaid Principal Balance	32	'	35
Related Allowance	2	'	'
Average Recorded Investment	33	3	'
Interest Income Recognized	1	1	'
Total Loans	'	'	'
Recorded Investment	32	'	37
Unpaid Principal Balance	32	'	38
Average Recorded Investment	34	51	'
Interest Income Recognized	1	2	'
Commercial Real Estate [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	432	'	782
Unpaid Principal Balance	503	'	843
Average Recorded Investment	607	612	'
Interest Income Recognized	5	'	'
Loans with an allowance recorded	'	'	'
Recorded Investment	4,170	'	3,413
Unpaid Principal Balance	4,922	'	3,997
Related Allowance	744	'	'
Average Recorded Investment	3,792	217	'
Interest Income Recognized	31	52	'
Total Loans	'	'	'
Recorded Investment	4,602	'	4,195
Unpaid Principal Balance	5,425	'	4,840
Average Recorded Investment	4,399	4,047	'
Interest Income Recognized	36	52	'
Residential Real Estate [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	603	'	891
Unpaid Principal Balance	722	'	1,128
Average Recorded Investment	747	167	'
Interest Income Recognized	5	2	'
Loans with an allowance recorded	'	'	'
Recorded Investment	2,310	'	1,936
Unpaid Principal Balance	2,312	'	1,936
Related Allowance	332	'	'
Average Recorded Investment	2,123	81	'
Interest Income Recognized	23	23	'
Total Loans	'	'	'
Recorded Investment	2,913	'	2,827
Unpaid Principal Balance	3,034	'	3,064
Average Recorded Investment	2,870	2,404	'
Interest Income Recognized	$28	$25	'

LOANS_AND_ALLOWANCE_FOR_LOAN_L7

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 5) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	$2,155		$1,736
Past Due 60 to 89 Days	199		1,430
Past Due Greater Than 90 Days	1,292	[1]	910	[1]
Past Due Total	3,646		4,076
Loans Not Past Due	316,831		311,890
Loans	320,477		315,966
90 Days Past Due and Accruing	167		11
Agricultural [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	277		9
Past Due 60 to 89 Days	'		1
Past Due Greater Than 90 Days	276	[1]	428	[1]
Past Due Total	553		438
Loans Not Past Due	30,797		36,610
Loans	31,350		37,048
Commercial and Industrial [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	69		93
Past Due 60 to 89 Days	52		352
Past Due Greater Than 90 Days	60	[1]	73	[1]
Past Due Total	181		518
Loans Not Past Due	74,768		68,012
Loans	74,949		68,530
Consumer [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	48		60
Past Due 60 to 89 Days	16		7
Past Due Total	64		67
Loans Not Past Due	19,952		19,864
Loans	20,016		19,931
Commercial Real Estate [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	742		901
Past Due 60 to 89 Days	'		884
Past Due Greater Than 90 Days	384	[1]	242	[1]
Past Due Total	1,126		2,027
Loans Not Past Due	99,120		94,960
Loans	100,246		96,987
Construction Real Estate [Member]	'		'
Aging analysis of past due loans	'		'
Loans Not Past Due	958		890
Loans	958		890
Residential Real Estate [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	1,019		673
Past Due 60 to 89 Days	131		186
Past Due Greater Than 90 Days	572	[1]	167	[1]
Past Due Total	1,722		1,026
Loans Not Past Due	91,236		91,554
Loans	92,958		92,580
90 Days Past Due and Accruing	$167		$11
[1]	Includes nonaccrual loans

LOANS_AND_ALLOWANCE_FOR_LOAN_L8

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 6) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Non-accrual loans	$4,533	$3,123
Agricultural [Member]	'	'
Non-accrual loans	300	452
Commercial and Industrial [Member]	'	'
Non-accrual loans	431	372
Consumer [Member]	'	'
Non-accrual loans	'	2
Commercial Real Estate [Member]	'	'
Non-accrual loans	2,875	1,606
Residential Real Estate [Member]	'	'
Non-accrual loans	$927	$691

EARNINGS_PER_SHARE_Details_Nar

EARNINGS PER SHARE (Details Narrative)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share Details Narrative	'	'
Stock options considered to be anti-dilutive to earnings per share	28,625	28,625

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Basic Earnings Per Share	'	'
Net income	$1,248	$1,235
Weighted average common shares outstanding	3,296,350	3,298,910
Basic earnings per share	$0.38	$0.37
Diluted Earnings Per Share	'	'
Plus dilutive stock options and restricted stock units	6,458	1,285
Weighted average common shares outstanding and potentially dilutive shares	3,302,808	3,300,195
Diluted earnings per share	$0.38	$0.37

FINANCIAL_INSTRUMENTS_Details

FINANCIAL INSTRUMENTS (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets:	'	'
Securities available for sale	$143,252	$136,082
Liabilities:	'	'
Noninterest-bearing deposits	107,996	102,243
Interest-bearing deposits	320,440	315,884
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Assets:	'	'
Cash and due from banks	14,429	20,479
Securities available for sale	217	214
Significant Other Observable Inputs (Level 2) [Member]	'	'
Assets:	'	'
Securities available for sale	131,911	124,540
Federal Home Loan Bank and Federal Reserve Bank stock	3,750	3,750
Loans held for sale	755	957
Liabilities:	'	'
Noninterest-bearing deposits	107,996	102,243
Interest-bearing deposits	320,709	315,884
Repurchase agreements	20,306	26,034
Federal Home Loan Bank advances	6,385	6,428
Significant Unobservable Inputs (Level 3) [Member]	'	'
Assets:	'	'
Securities available for sale	11,124	11,328
Loans, net	317,626	313,659
Carrying Amount [Member]	'	'
Assets:	'	'
Cash and due from banks	14,429	20,479
Securities available for sale	143,252	136,082
Federal Home Loan Bank and Federal Reserve Bank stock	3,750	3,750
Loans held for sale	728	931
Loans, net	315,882	311,231
Liabilities:	'	'
Noninterest-bearing deposits	107,996	102,243
Interest-bearing deposits	320,440	315,884
Repurchase agreements	20,306	26,033
Federal Home Loan Bank advances	6,385	6,392
Estimated Fair Value [Member]	'	'
Assets:	'	'
Cash and due from banks	14,429	20,479
Securities available for sale	143,252	136,082
Federal Home Loan Bank and Federal Reserve Bank stock	3,750	3,750
Loans held for sale	755	957
Loans, net	317,626	313,659
Liabilities:	'	'
Noninterest-bearing deposits	107,996	102,243
Interest-bearing deposits	320,709	315,884
Repurchase agreements	20,306	26,034
Federal Home Loan Bank advances	$6,385	$6,428

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details Narrative) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Fair Value Measurements Details Narrative	'
Level 3 securities purchased	$2,540

FAIR_VALUE_MEASUREMENTS_Detail1

FAIR VALUE MEASUREMENTS (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Securities available for sale	$143,252	$136,082
U.S. Treasury [Member]	'	'
Securities available for sale	13,161	7,224
U.S. Government and federal agency [Member]	'	'
Securities available for sale	43,598	43,722
State and municipal [Member]	'	'
Securities available for sale	64,955	64,775
Mortgage-backed [Member]	'	'
Securities available for sale	10,368	8,470
Corporate [Member]	'	'
Securities available for sale	8,192	8,815
Foreign Debt [Member]	'	'
Securities available for sale	987	990
Equity securities [Member]	'	'
Securities available for sale	1,541	1,603
Asset-backed [Member]	'	'
Securities available for sale	450	483
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Securities available for sale	217	214
Significant Other Observable Inputs (Level 2) [Member]	'	'
Securities available for sale	131,911	124,540
Significant Other Observable Inputs (Level 2) [Member] | Asset-backed [Member] | Fair Value Measured on a Recurring Basis [Member]	'	'
Securities available for sale	450	'
Significant Unobservable Inputs (Level 3) [Member]	'	'
Securities available for sale	11,124	11,328
Significant Unobservable Inputs (Level 3) [Member] | Asset-backed [Member] | Fair Value Measured on a Recurring Basis [Member]	'	'
Securities available for sale	11,124	'
Fair Value Measured on a Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Securities available for sale	217	214
Fair Value Measured on a Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity securities [Member]	'	'
Securities available for sale	217	214
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]	'	'
Securities available for sale	131,911	124,540
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Treasury [Member]	'	'
Securities available for sale	13,161	7,224
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Government and federal agency [Member]	'	'
Securities available for sale	43,598	43,722
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | State and municipal [Member]	'	'
Securities available for sale	55,553	55,234
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Mortgage-backed [Member]	'	'
Securities available for sale	10,368	8,470
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate [Member]	'	'
Securities available for sale	794	8,417
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign Debt [Member]	'	'
Securities available for sale	987	990
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Asset-backed [Member]	'	'
Securities available for sale	'	483
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Securities available for sale	'	11,328
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | State and municipal [Member]	'	'
Securities available for sale	9,402	9,541
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate [Member]	'	'
Securities available for sale	398	398
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Equity securities [Member]	'	'
Securities available for sale	$1,324	$1,389

FAIR_VALUE_MEASUREMENTS_Detail2

FAIR VALUE MEASUREMENTS (Details 1) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Changes in Level 3 Investment Securities, Available for Sale Measured at Fair Value on a Recurring Basis	'	'
Balance at the beginning of year	$11,328	$2,599
Total unrealized gains (losses) included in other comprehensive income	-261	132
Net purchases, sales, calls, and maturities	-17	-6
Transfers into Level 3	74	'
Balance at the end of period	$11,124	$2,725

FAIR_VALUE_MEASUREMENTS_Detail3

FAIR VALUE MEASUREMENTS (Details 2) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Other real estate owned, net	$548	$508
Fair Value measured on a Non-Recurring Basis [Member]	'	'
Impaired Loans	8,355	8,287
Other real estate owned, net	548	508
Fair Value measured on a Non-Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]	'	'
Impaired Loans	8,355	8,287
Other real estate owned, net	$548	$508