ChoiceOne Financial Services (COFS) 10-Q 12 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 31, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CHOICEONE FINANCIAL SERVICES INC	'
Entity Central Index Key	'0000803164	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-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	'	3,300,523
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash and due from banks	$10,793	$20,479
Securities available for sale	141,017	136,082
Federal Home Loan Bank stock	2,478	2,478
Federal Reserve Bank stock	1,272	1,272
Loans held for sale	1,987	931
Loans	338,415	315,966
Allowance for loan losses	-4,660	-4,735
Loans, net	333,755	311,231
Premises and equipment, net	11,864	11,995
Cash value of life insurance policies	10,487	10,269
Intangible assets, net	939	1,275
Goodwill	13,728	13,728
Other assets	5,099	4,835
Total assets	533,419	514,575
Liabilities	'	'
Deposits - noninterest-bearing	107,802	102,243
Deposits - interest-bearing	314,748	315,884
Total deposits	422,550	418,127
Federal funds purchased	2,149	'
Repurchase agreements	19,654	26,033
Advances from Federal Home Loan Bank	20,370	6,392
Other liabilities	3,591	2,465
Total liabilities	468,314	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: 3,300,105 at September 30, 2014 and 3,295,463 at December 31, 2013	46,636	46,595
Retained earnings	17,503	14,815
Accumulated other comprehensive income, net	966	148
Total shareholders' equity	65,105	61,558
Total liabilities and shareholders' equity	$533,419	$514,575

CONSOLIDATED_BALANCE_SHEETS_Un1

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical)	Sep. 30, 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	3,300,105	3,295,463

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Interest income	'	'	'	'
Loans, including fees	$4,008	$3,935	$11,772	$11,943
Securities:	'	'	'	'
Taxable	458	448	1,394	1,365
Tax exempt	349	349	1,039	1,042
Other	2	3	6	8
Total interest income	4,817	4,735	14,211	14,358
Interest expense	'	'	'	'
Deposits	258	317	800	1,031
Advances from Federal Home Loan Bank	15	14	41	29
Other	9	13	33	32
Total interest expense	282	344	874	1,092
Net interest income	4,535	4,391	13,337	13,266
Provision for loan losses	'	'	100	300
Net interest income after provision for loan losses	4,535	4,391	13,237	12,966
Noninterest income	'	'	'	'
Customer service charges	1,056	963	2,878	2,735
Insurance and investment commissions	242	288	678	631
Gains on sales of loans	276	295	726	1,269
Gains on sales of securities	89	13	182	89
Losses on sales and write-downs of other assets	-32	-520	-142	-820
Earnings on life insurance policies	75	75	219	225
Other	130	160	362	427
Total noninterest income	1,836	1,274	4,903	4,556
Noninterest expense	'	'	'	'
Salaries and benefits	2,127	2,119	6,288	6,236
Occupancy and equipment	599	580	1,812	1,742
Data processing	473	422	1,360	1,328
Professional fees	250	185	683	577
Supplies and postage	100	100	317	344
Advertising and promotional	57	44	191	156
Intangible amortization	112	112	336	336
Loan and collection expense	37	98	103	275
FDIC insurance	86	68	257	247
Other	388	350	1,151	1,234
Total noninterest expense	4,229	4,078	12,498	12,475
Income before income tax	2,142	1,587	5,642	5,047
Income tax expense	588	386	1,503	1,299
Net income	$1,554	$1,201	$4,139	$3,748
Basic earnings per share	$0.47	$0.37	$1.25	$1.14
Diluted earnings per share	$0.47	$0.36	$1.25	$1.13
Dividends declared per share	$0.15	$0.14	$0.44	$0.40

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Consolidated Statements Of Comprehensive Income	'	'	'	'
Net income	$1,554	$1,201	$4,139	$3,748
Other comprehensive income:	'	'	'	'
Unrealized holding gains/(losses) on available for sale securities	230	-735	1,420	-3,013
Less: Reclassification adjustment for gain recognized in earnings	-89	-13	-182	-89
Net unrealized gain/(loss)	141	-748	1,238	-3,102
Tax (expense)/benefit	-48	254	-420	1,055
Other comprehensive income/(loss), net of tax	93	-494	818	-2,047
Comprehensive income/(loss)	$1,647	$707	$4,957	$1,701

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	$46,649	$11,501	$2,356	$60,506
Balance, beginning, shares at Dec. 31, 2012	3,298,081	'	'	'
Net income	'	3,748	'	3,748
Other comprehensive income (loss)	'	'	-2,047	-2,047
Shares repurchased	-192	'	'	-192
Shares repurchased, shares	-11,468	'	'	'
Shares issued	104	'	'	104
Shares issued, shares	7,165	'	'	'
Change in ESOP repurchase obligation	-13	'	'	-13
Effect of employee stock purchases	9	'	'	9
Cash dividends declared	'	-1,320	'	-1,320
Issuance of restricted stock units	6	'	'	6
Balance, ending at Sep. 30, 2013	46,563	13,929	309	60,801
Balance, ending, shares at Sep. 30, 2013	3,293,778	'	'	'
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	'	4,139	'	4,139
Other comprehensive income (loss)	'	'	818	818
Shares repurchased	-69	'	'	-69
Shares repurchased, shares	-3,437	'	'	'
Shares issued	101	'	'	101
Shares issued, shares	7,137	'	'	'
Change in ESOP repurchase obligation	-18	'	'	-18
Effect of employee stock purchases	9	'	'	9
Cash dividends declared	'	-1,451	'	-1,451
Issuance of restricted stock units	18	'	'	18
Issuance of restricted stock units, shares	942	'	'	'
Balance, ending at Sep. 30, 2014	$46,636	$17,503	$966	$65,105
Balance, ending, shares at Sep. 30, 2014	3,300,105	'	'	3,300,105

CONSOLIDATED_STATEMENTS_OF_CHA1

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement of Stockholders' Equity [Abstract]	'	'	'	'
Cash dividend declared, per share	$0.15	$0.14	$0.44	$0.40

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income	$4,139	$3,748
Adjustments to reconcile net income to net cash from operating activities:	'	'
Provision for loan losses	100	300
Depreciation	746	686
Amortization	1,156	1,240
Compensation expense on employee stock purchases and restricted stock units	27	15
Gains on sales of securities	-182	-89
Gains on sales of loans	-726	-1,269
Loans originated for sale	-20,892	-34,442
Proceeds from loan sales	20,506	36,437
Earnings on bank-owned life insurance	-219	-225
Gains on sales of other real estate owned	-22	-11
Write-downs of other real estate owned	154	831
Proceeds from sales of other real estate owned	761	701
Deferred federal income tax (benefit)/expense	-250	-317
Net changes in other assets	-724	150
Net changes in other liabilities	937	104
Net cash from operating activities	5,511	7,859
Securities available for sale:	'	'
Sales	17,386	4,371
Maturities, prepayments and calls	8,637	19,978
Purchases	-30,211	-21,082
Loan originations and payments, net	-23,146	-5,131
Additions to premises and equipment	-615	-707
Net cash from investing activities	-27,949	-2,571
Cash flows from financing activities:	'	'
Net change in deposits	4,423	-17,845
Net change in repurchase agreements	-6,379	-354
Net change in federal funds purchased	2,149	'
Proceeds from Federal Home Loan Bank advances	56,700	18,000
Payments on Federal Home Loan Bank advances	-42,722	-9,021
Issuance of common stock	101	104
Repurchase of common stock	-69	-192
Cash dividends	-1,451	-1,320
Net cash from financing activities	12,752	-10,628
Net change in cash and cash equivalents	-9,686	-5,340
Beginning cash and cash equivalents	20,479	19,034
Ending cash and cash equivalents	10,793	13,694
Supplemental disclosures of cash flow information:	'	'
Cash paid for income taxes	980	1,092
Cash paid for interest	884	1,025
Loans transferred to other real estate owned	$521	$472

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
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 September 30, 2014 and December 31, 2013, the Consolidated Statements of Income for the three- and nine-month periods ended September 30, 2014 and September 30, 2013, the Consolidated Statements of Comprehensive Income for the three- and nine-month periods ended September 30, 2014 and September 30, 2013, the Consolidated Statements of Changes in Shareholders' Equity for the nine-month periods ended September 30, 2014 and September 30, 2013, and the Consolidated Statements of Cash Flows for the nine-month periods ended September 30, 2014 and September 30, 2013. Operating results for the nine months ended September 30, 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 sheets as well as its net income.
	Stock Transactions
	A total of 2,740 shares of common stock were issued to the Registrant’s Board of Directors for a cash price of $48,000 under the terms of the Directors’ Stock Purchase Plan in the first nine months of 2014. A total of 3,284 shares were issued to employees for a cash price of $53,000 under the Employee Stock Purchase Plan in the first three quarters of 2014. A total of 1,113 shares were issued upon the exercise of stock options in the first three quarters of 2014. A total of 3,437 shares of common stock were repurchased in the first three quarters of 2014. A total of 942 shares were issued upon the vesting of Restricted Stock Units.
	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	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
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:
				30-Sep-14
					Gross		Gross
	(Dollars in thousands)		Amortized		Unrealized		Unrealized			Fair
			Cost		Gains		Losses			Value
	U.S. Government and federal agency	$	40,675	$	73	$	(251	)	$	40,497
	U.S. Treasury		13,224		—		(84	)		13,140
	State and municipal		66,385		1,869		(368	)		67,886
	Mortgage-backed		9,363		51		(80	)		9,334
	Corporate		7,041		30		(19	)		7,052
	Foreign debt		1,000		—		(6	)		994
	Equity securities		1,707		10		—			1,717
	Asset-backed securities		400		—		(3	)		397
	Total	$	139,795	$	2,033	$	(811	)	$	141,017
				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 during the nine months ended September 30, 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	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
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:
						Commercial
	(Dollars in thousands)					and						Commercial			Construction			Residential
			Agricultural			Industrial			Consumer			Real Estate			Real Estate			Real Estate			Unallocated			Total
	Allowance for Loan Losses
	Three Months Ended
	30-Sep-14
	Beginning balance		$	180		$	677		$	195		$	1,743		$	5		$	1,269		$	587		$	4,656
	Charge-offs			—			—			(82	)		—			—			(7	)		—			(89	)
	Recoveries			6			23			39			16			—			9			—			93
	Provision			(47	)		(78	)		42			325			1			(120	)		(123	)		—
	Ending balance		$	139		$	622		$	194		$	2,084		$	6		$	1,151		$	464		$	4,660
	Nine Months Ended
	30-Sep-14
	Beginning balance		$	179		$	562		$	192		$	1,842		$	12		$	1,625		$	323		$	4,735
	Charge-offs			—			—			(199	)		(185	)		—			(117	)		—			(501	)
	Recoveries			10			90			146			39			—			41			—			326
	Provision			(50	)		(30	)		55			388			(6	)		(398	)		141			100
	Ending balance		$	139		$	622		$	194		$	2,084		$	6		$	1,151		$	464		$	4,660
	Individually evaluated for impairment		$	6		$	18		$	3		$	1,053		$	—		$	301		$	—		$	1,381
	Collectively evaluated for impairment		$	133		$	604		$	191		$	1,031		$	6		$	850		$	464		$	3,279
	Three Months Ended
	30-Sep-13
	Beginning balance		$	140		$	810		$	215		$	2,450		$	20		$	1,671		$	558		$	5,864
	Charge-offs			(88	)		(5	)		(102	)		—			—			(148	)		—			(343	)
	Recoveries			3			19			41			24			—			104			—			191
	Provision			83			(203	)		51			74			(7	)		126			(124	)		—
	Ending balance		$	138		$	621		$	205		$	2,548		$	13		$	1,753		$	434		$	5,712
	Nine Months Ended
	30-Sep-13
	Beginning balance		$	140		$	381		$	250		$	2,596		$	15		$	1,923		$	547		$	5,852
	Charge-offs			(88	)		(54	)		(286	)		(166	)		—			(431	)		—			(1,025	)
	Recoveries			5			258			145			55			—			122			—			585
	Provision			81			36			96			63			(2	)		139			(113	)		300
	Ending balance		$	138		$	621		$	205		$	2,548		$	13		$	1,753		$	434		$	5,712
	Individually evaluated for impairment		$	—		$	174		$	4		$	1,145		$	—		$	492		$	—		$	1,815
	Collectively evaluated for impairment		$	138		$	447		$	201		$	1,403		$	13		$	1,261		$	434		$	3,897
	Loans
	30-Sep-14
	Individually evaluated for impairment		$	61		$	156		$	32		$	4,831		$	—		$	2,771					$	7,851
	Collectively evaluated for impairment			33,758			87,914			21,009			96,338			1,992			89,553						330,564
	Ending balance		$	33,819		$	88,070		$	21,041		$	101,169		$	1,992		$	92,324					$	338,415
	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)			September 30,			December 31,			September 30,			December 31,			September 30,			December 31,
				2014			2013			2014			2013			2014			2013
	Risk ratings 1 and 2		$	6,035		$	8,339		$	8,939		$	7,333		$	2,689		$	3,000
	Risk rating 3			21,614			23,036			64,255			46,943			59,259			53,681
	Risk rating 4			5,324			4,330			13,069			12,557			27,310			27,610
Risk rating 5			783			1,193			1,293			1,025			7,040			6,813
Risk rating 6			63			150			454			608			4,753			5,818
Risk rating 7			—			—			60			64			118			65
		$	33,819		$	37,048		$	88,070		$	68,530		$	101,169		$	96,987
Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity
				Consumer						Construction Real Estate						Residential Real Estate
				September 30,			December 31,			September 30,			December 31,			September 30,			December 31,
				2014			2013			2014			2013			2014			2013
Performing			$	21,009		$	19,900		$	1,992		$	890		$	89,569		$	89,959
Nonperforming				32			31			—			—			2,755			2,621
			$	21,041		$	19,931		$	1,992		$	890		$	92,324		$	92,580
The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2014:
		Three Months Ended September 30, 2014									Nine Months Ended September 30, 2014
						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			2		$	731		$	731			5		$	1,165		$	1,167
Residential real estate			1			197			193			2			286			281
			3		$	928		$	924			7		$	1,451		$	1,448
The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2013:
		Three Months Ended September 30, 2013									Nine Months Ended September 30, 2013
						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			1		$	214		$	214			1		$	214		$	214
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.
The following schedule provides information on TDRs as of September 30, 2014 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three months and nine months ended September 30, 2014 that had been modified during the year prior to the default:
		Three Months Ended						Nine Months Ended
		30-Sep-14						30-Sep-14
(Dollars in thousands)		Number			Recorded			Number			Recorded
		of Loans			Investment			of Loans			Investment
Commercial real estate			6		$	1,315			6		$	1,315
Residential real estate			2			111			2			111
			8		$	1,426			8		$	1,426
The following schedule provides information on TDRs as of September 30, 2013 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three months and nine months ended September 30, 2013 that had been modified during the year prior to the default:
		Three Months Ended						Nine Months Ended
		30-Sep-13						30-Sep-13
(Dollars in thousands)		Number			Recorded			Number			Recorded
		of Loans			Investment			of Loans			Investment
Commercial and industrial			—		$	—			1		$	88
Commercial real estate			1			246			2			368
Consumer			—			—			1			29
			1		$	246			4		$	485
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
30-Sep-14
With no related allowance recorded
Agricultural		$	—		$	—		$	—
Commercial and industrial			7			9			—
Consumer			3			4			—
Commercial real estate			3			3			—
Residential real estate			232			232			—
Subtotal			245			248			—
With an allowance recorded
Agricultural			61			64			6
Commercial and industrial			149			153			18
Consumer			29			29			3
Commercial real estate			4,828			5,610			1,053
Residential real estate			2,539			2,553			301
Subtotal			7,606			8,409			1,381
Total
Agricultural			61			64			6
Commercial and industrial			156			162			18
Consumer			32			33			3
Commercial real estate			4,831			5,613			1,053
Residential real estate			2,771			2,785			301
Total		$	7,851		$	8,657		$	1,381
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 nine months ended September 30, 2014 and 2013:
		Average			Interest
(Dollars in thousands)		Recorded			Income
		Investment			Recognized
30-Sep-14
With no related allowance recorded
Agricultural		$	113		$	—
Commercial and industrial			91			—
Consumer			1			—
Commercial real estate			338			5
Residential real estate			490			5
Subtotal			1,033			10
With an allowance recorded
Agricultural			162			—
Commercial and industrial			365			4
Consumer			32			2
Commercial real estate			4,055			71
Residential real estate			2,289			69
Subtotal			6,903			146
Total
Agricultural			275			—
Commercial and industrial			457			4
Consumer			33			2
Commercial real estate			4,392			76
Residential real estate			2,779			74
Total		$	7,936		$	156
30-Sep-13
With no related allowance recorded
Agricultural		$	142		$	7
Commercial and industrial			49			—
Consumer			3			—
Commercial real estate			670			(1	)
Residential real estate			348			3
Subtotal			1,212			9
With an allowance recorded
Agricultural			140			1
Commercial and industrial			334			7
Consumer			45			3
Commercial real estate			4,305			200
Residential real estate			2,275			61
Subtotal			7,099			272
Total
Agricultural			282			8
Commercial and industrial			383			7
Consumer			48			3
Commercial real estate			4,975			199
Residential real estate			2,623			64
Total		$	8,311		$	281
An aging analysis of loans by loan category follows:
								Greater												90 Days Past
(Dollars in thousands)		30 to 59			60 to 89			Than 90						Loans Not						Due and
		Days			Days			Days (1)			Total			Past Due			Total Loans			Accruing
30-Sep-14
Agricultural		$	288		$	—		$	—		$	288		$	33,531		$	33,819		$	—
Commercial and			306			—			—			306			87,764			88,070			—
industrial
Consumer			38			2			5			45			20,996			21,041			5
Commercial real estate			1,621			53			474			2,148			99,021			101,169			—
Construction real estate			—			—			—			—			1,992			1,992			—
Residential real estate			1,939			168			461			2,568			89,756			92,324			192
		$	4,192		$	223		$	940		$	5,355		$	333,060		$	338,415		$	197
31-Dec-13
Agricultural		$	9		$	1		$	428		$	438		$	36,610		$	37,048		$	—
Commercial and			93			352			73			518			68,012			68,530			—
industrial
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)		September 30,			December 31,
		2014			2013
Agricultural		$	61		$	452
Commercial and industrial			156			372
Consumer			—			2
Commercial real estate			3,274			1,606
Residential real estate			604			691
		$	4,095		$	3,123

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 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				Nine Months Ended
	(Dollars in thousands, except per share data)	September 30,				September 30,
		2014		2013		2014		2013
	Basic Earnings Per Share
	Net income available to common
	shareholders	$	1,554	$	1,201	$	4,139	$	3,748
	Weighted average common shares outstanding		3,300,139		3,294,480		3,298,321		3,298,607
	Basic earnings per share	$	0.47	$	0.37	$	1.25	$	1.14
	Diluted Earnings Per Share
	Net income available to common
	shareholders	$	1,554	$	1,201	$	4,139	$	3,748
	Weighted average common shares outstanding		3,300,139		3,294,480		3,298,321		3,298,607
	Plus dilutive stock options and restricted stock units		9,129		6,135		8,662		5,850
	Weighted average common shares outstanding
	and potentially dilutive shares		3,309,268		3,300,615		3,306,983		3,304,457
	Diluted earnings per share	$	0.47	$	0.36	$	1.25	$	1.13
	There were 6,038 stock options as of September 30, 2014 and 24,800 stock options as of September 30, 2013, that are considered to be anti-dilutive to earnings per share for the three-month and nine-month periods ended September 30, 2014 and 2013. These stock options have been excluded from the calculation above.

FINANCIAL_INSTRUMENTS

FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
FINANCIAL INSTRUMENTS	'
	NOTE 5 – FINANCIAL INSTRUMENTS
	Financial instruments as of the dates indicated were as follows:
						Quoted Prices
						in Active		Significant
						Markets for		Other		Significant
						Identical		Observable		Unobservable
	(Dollars in thousands)	Carrying		Estimated		Assets		Inputs		Inputs
		Amount		Fair Value		(Level 1)		(Level 2)		(Level 3)
	30-Sep-14
	Assets:
	Cash and due from banks	$	10,793	$	10,793	$	10,793	$	—	$	—
	Securities available for sale		141,017		141,017		217		129,608		11,192
	Federal Home Loan Bank and Federal
	Reserve Bank stock		3,750		3,750		—		3,750		—
	Loans held for sale		1,987		2,048		—		2,048		—
	Loans, net		333,755		334,809		—		—		334,809
	Liabilities:
	Noninterest-bearing deposits		107,802		107,802		—		107,802		—
	Interest-bearing deposits		314,748		314,748		—		314,748		—
	Federal funds purchased		2,149		2,149		—		2,149		—
	Repurchase agreements		19,654		19,654		—		19,654		—
	Federal Home Loan Bank advances		20,370		20,409		—		20,409		—
	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 September 30, 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 September 30, 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	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
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 September 30, 2014 or December 31, 2013. Disclosures concerning assets measured at fair value are as follows:
	Assets Measured at Fair Value on a Recurring Basis
		Quoted Prices			Significant
		in Active			Other			Significant
		Markets for Identical			Observable			Unobservable
	(Dollars in thousands)	Assets			Inputs			Inputs			Balance at
		(Level 1)			(Level 2)			(Level 3)			Date Indicated
	Investment Securities, Available for
	Sale – September 30, 2014
	U.S. Treasury	$	—		$	13,140		$	—		$	13,140
	U.S. Government and federal agency		—			40,497			—			40,497
	State and municipal		—			58,592			9,294			67,886
	Mortgage-backed		—			9,334			—			9,334
	Corporate		—			6,654			398			7,052
	Foreign debt		—			994			—			994
	Equity securities		217			—			1,500			1,717
	Asset backed securities		—			397			—			397
	Total	$	217		$	129,608		$	11,192		$	141,017
	Investment Securities, Available for
	Sale - December 31, 2013
	U.S. Treasury	$	—		$	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 losses included in income		(11	)		—
	Total unrealized gains (losses) included in other comprehensive income		(115	)		8
	Net purchases, sales, calls, and maturities		(84	)		1,551
	Net transfers into Level 3		74			—
	Balance, September 30	$	11,192		$	4,158
	Of the Level 3 assets that were held by the Bank at September 30, 2014, the net unrealized gain for the nine months ended September 30, 2014 was $138,000, which is recognized in other comprehensive income in the consolidated balance sheet. Purchases of level 3 securities during the first three quarters of 2014 and 2013 consisted of local municipal issues. During the first nine months of 2014, a $600,000 Level 3 bond was sold. There were no sales of Level 3 securities in the first nine months of 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
						Quoted Prices	Significant
						in Active	Other			Significant
						Markets for Identical	Observable			Unobservable
	(Dollars in thousands)	Balance at				Assets	Inputs			Inputs
		Date Indicated				(Level 1)	(Level 2)			(Level 3)
	Impaired Loans
	30-Sep-14	$	7,851		$	—	$	—		$	7,851
	31-Dec-13	$	8,287		$	—	$	—		$	8,287
	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).

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
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 September 30, 2014 and December 31, 2013, the Consolidated Statements of Income for the three- and nine-month periods ended September 30, 2014 and September 30, 2013, the Consolidated Statements of Comprehensive Income for the three- and nine-month periods ended September 30, 2014 and September 30, 2013, the Consolidated Statements of Changes in Shareholders' Equity for the nine-month periods ended September 30, 2014 and September 30, 2013, and the Consolidated Statements of Cash Flows for the nine-month periods ended September 30, 2014 and September 30, 2013. Operating results for the nine months ended September 30, 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 sheets as well as its net income.
Stock-Based Compensation	'
	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)	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
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:
				30-Sep-14
					Gross		Gross
	(Dollars in thousands)		Amortized		Unrealized		Unrealized			Fair
			Cost		Gains		Losses			Value
	U.S. Government and federal agency	$	40,675	$	73	$	(251	)	$	40,497
	U.S. Treasury		13,224		—		(84	)		13,140
	State and municipal		66,385		1,869		(368	)		67,886
	Mortgage-backed		9,363		51		(80	)		9,334
	Corporate		7,041		30		(19	)		7,052
	Foreign debt		1,000		—		(6	)		994
	Equity securities		1,707		10		—			1,717
	Asset-backed securities		400		—		(3	)		397
	Total	$	139,795	$	2,033	$	(811	)	$	141,017
				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)	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
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:
						Commercial
	(Dollars in thousands)					and						Commercial			Construction			Residential
			Agricultural			Industrial			Consumer			Real Estate			Real Estate			Real Estate			Unallocated			Total
	Allowance for Loan Losses
	Three Months Ended
	30-Sep-14
	Beginning balance		$	180		$	677		$	195		$	1,743		$	5		$	1,269		$	587		$	4,656
	Charge-offs			—			—			(82	)		—			—			(7	)		—			(89	)
	Recoveries			6			23			39			16			—			9			—			93
	Provision			(47	)		(78	)		42			325			1			(120	)		(123	)		—
	Ending balance		$	139		$	622		$	194		$	2,084		$	6		$	1,151		$	464		$	4,660
	Nine Months Ended
	30-Sep-14
	Beginning balance		$	179		$	562		$	192		$	1,842		$	12		$	1,625		$	323		$	4,735
	Charge-offs			—			—			(199	)		(185	)		—			(117	)		—			(501	)
	Recoveries			10			90			146			39			—			41			—			326
	Provision			(50	)		(30	)		55			388			(6	)		(398	)		141			100
	Ending balance		$	139		$	622		$	194		$	2,084		$	6		$	1,151		$	464		$	4,660
	Individually evaluated for impairment		$	6		$	18		$	3		$	1,053		$	—		$	301		$	—		$	1,381
	Collectively evaluated for impairment		$	133		$	604		$	191		$	1,031		$	6		$	850		$	464		$	3,279
	Three Months Ended
	30-Sep-13
	Beginning balance		$	140		$	810		$	215		$	2,450		$	20		$	1,671		$	558		$	5,864
	Charge-offs			(88	)		(5	)		(102	)		—			—			(148	)		—			(343	)
	Recoveries			3			19			41			24			—			104			—			191
	Provision			83			(203	)		51			74			(7	)		126			(124	)		—
	Ending balance		$	138		$	621		$	205		$	2,548		$	13		$	1,753		$	434		$	5,712
	Nine Months Ended
	30-Sep-13
	Beginning balance		$	140		$	381		$	250		$	2,596		$	15		$	1,923		$	547		$	5,852
	Charge-offs			(88	)		(54	)		(286	)		(166	)		—			(431	)		—			(1,025	)
	Recoveries			5			258			145			55			—			122			—			585
	Provision			81			36			96			63			(2	)		139			(113	)		300
	Ending balance		$	138		$	621		$	205		$	2,548		$	13		$	1,753		$	434		$	5,712
	Individually evaluated for impairment		$	—		$	174		$	4		$	1,145		$	—		$	492		$	—		$	1,815
	Collectively evaluated for impairment		$	138		$	447		$	201		$	1,403		$	13		$	1,261		$	434		$	3,897
	Loans
	30-Sep-14
	Individually evaluated for impairment		$	61		$	156		$	32		$	4,831		$	—		$	2,771					$	7,851
	Collectively evaluated for impairment			33,758			87,914			21,009			96,338			1,992			89,553						330,564
	Ending balance		$	33,819		$	88,070		$	21,041		$	101,169		$	1,992		$	92,324					$	338,415
	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)			September 30,			December 31,			September 30,			December 31,			September 30,			December 31,
				2014			2013			2014			2013			2014			2013
	Risk ratings 1 and 2		$	6,035		$	8,339		$	8,939		$	7,333		$	2,689		$	3,000
	Risk rating 3			21,614			23,036			64,255			46,943			59,259			53,681
	Risk rating 4			5,324			4,330			13,069			12,557			27,310			27,610
	Risk rating 5			783			1,193			1,293			1,025			7,040			6,813
	Risk rating 6			63			150			454			608			4,753			5,818
	Risk rating 7			—			—			60			64			118			65
			$	33,819		$	37,048		$	88,070		$	68,530		$	101,169		$	96,987
	Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity
					Consumer						Construction Real Estate						Residential Real Estate
					September 30,			December 31,			September 30,			December 31,			September 30,			December 31,
					2014			2013			2014			2013			2014			2013
	Performing			$	21,009		$	19,900		$	1,992		$	890		$	89,569		$	89,959
	Nonperforming				32			31			—			—			2,755			2,621
				$	21,041		$	19,931		$	1,992		$	890		$	92,324		$	92,580
Schedule of troubled debt restructurings	'
	The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2014:
			Three Months Ended September 30, 2014									Nine Months Ended September 30, 2014
							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			2		$	731		$	731			5		$	1,165		$	1,167
	Residential real estate			1			197			193			2			286			281
				3		$	928		$	924			7		$	1,451		$	1,448
	The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2013:
			Three Months Ended September 30, 2013									Nine Months Ended September 30, 2013
							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			1		$	214		$	214			1		$	214		$	214
	The following schedule provides information on TDRs as of September 30, 2014 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three months and nine months ended September 30, 2014 that had been modified during the year prior to the default:
			Three Months Ended						Nine Months Ended
			30-Sep-14						30-Sep-14
	(Dollars in thousands)		Number			Recorded			Number			Recorded
			of Loans			Investment			of Loans			Investment
	Commercial real estate			6		$	1,315			6		$	1,315
	Residential real estate			2			111			2			111
				8		$	1,426			8		$	1,426
	The following schedule provides information on TDRs as of September 30, 2013 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three months and nine months ended September 30, 2013 that had been modified during the year prior to the default:
			Three Months Ended						Nine Months Ended
			30-Sep-13						30-Sep-13
	(Dollars in thousands)		Number			Recorded			Number			Recorded
			of Loans			Investment			of Loans			Investment
	Commercial and industrial			—		$	—			1		$	88
	Commercial real estate			1			246			2			368
	Consumer			—			—			1			29
				1		$	246			4		$	485
Schedule of impaired loans	'
	Impaired loans by loan category follow:
						Unpaid
	(Dollars in thousands)		Recorded			Principal			Related
			Investment			Balance			Allowance
	30-Sep-14
	With no related allowance recorded
	Agricultural		$	—		$	—		$	—
	Commercial and industrial			7			9			—
	Consumer			3			4			—
	Commercial real estate			3			3			—
	Residential real estate			232			232			—
	Subtotal			245			248			—
	With an allowance recorded
	Agricultural			61			64			6
	Commercial and industrial			149			153			18
	Consumer			29			29			3
	Commercial real estate			4,828			5,610			1,053
	Residential real estate			2,539			2,553			301
	Subtotal			7,606			8,409			1,381
	Total
	Agricultural			61			64			6
	Commercial and industrial			156			162			18
	Consumer			32			33			3
	Commercial real estate			4,831			5,613			1,053
	Residential real estate			2,771			2,785			301
	Total		$	7,851		$	8,657		$	1,381
	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 nine months ended September 30, 2014 and 2013:
			Average			Interest
	(Dollars in thousands)		Recorded			Income
			Investment			Recognized
	30-Sep-14
	With no related allowance recorded
	Agricultural		$	113		$	—
	Commercial and industrial			91			—
	Consumer			1			—
	Commercial real estate			338			5
	Residential real estate			490			5
	Subtotal			1,033			10
	With an allowance recorded
	Agricultural			162			—
	Commercial and industrial			365			4
Consumer			32			2
Commercial real estate			4,055			71
Residential real estate			2,289			69
Subtotal			6,903			146
Total
Agricultural			275			—
Commercial and industrial			457			4
Consumer			33			2
Commercial real estate			4,392			76
Residential real estate			2,779			74
Total		$	7,936		$	156
30-Sep-13
With no related allowance recorded
Agricultural		$	142		$	7
Commercial and industrial			49			—
Consumer			3			—
Commercial real estate			670			(1	)
Residential real estate			348			3
Subtotal			1,212			9
With an allowance recorded
Agricultural			140			1
Commercial and industrial			334			7
Consumer			45			3
Commercial real estate			4,305			200
Residential real estate			2,275			61
Subtotal			7,099			272
Total
Agricultural			282			8
Commercial and industrial			383			7
Consumer			48			3
Commercial real estate			4,975			199
Residential real estate			2,623			64
Total		$	8,311		$	281
Schedule of aging analysis of loans by loan category	'
	An aging analysis of loans by loan category follows:
									Greater												90 Days Past
	(Dollars in thousands)		30 to 59			60 to 89			Than 90						Loans Not						Due and
			Days			Days			Days (1)			Total			Past Due			Total Loans			Accruing
	30-Sep-14
	Agricultural		$	288		$	—		$	—		$	288		$	33,531		$	33,819		$	—
	Commercial and			306			—			—			306			87,764			88,070			—
	industrial
	Consumer			38			2			5			45			20,996			21,041			5
	Commercial real estate			1,621			53			474			2,148			99,021			101,169			—
	Construction real estate			—			—			—			—			1,992			1,992			—
	Residential real estate			1,939			168			461			2,568			89,756			92,324			192
			$	4,192		$	223		$	940		$	5,355		$	333,060		$	338,415		$	197
	31-Dec-13
	Agricultural		$	9		$	1		$	428		$	438		$	36,610		$	37,048		$	—
	Commercial and			93			352			73			518			68,012			68,530			—
	industrial
	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)		September 30,			December 31,
			2014			2013
	Agricultural		$	61		$	452
	Commercial and industrial			156			372
	Consumer			—			2
	Commercial real estate			3,274			1,606
	Residential real estate			604			691
			$	4,095		$	3,123

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
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				Nine Months Ended
	(Dollars in thousands, except per share data)	September 30,				September 30,
		2014		2013		2014		2013
	Basic Earnings Per Share
	Net income available to common
	shareholders	$	1,554	$	1,201	$	4,139	$	3,748
	Weighted average common shares outstanding		3,300,139		3,294,480		3,298,321		3,298,607
	Basic earnings per share	$	0.47	$	0.37	$	1.25	$	1.14
	Diluted Earnings Per Share
	Net income available to common
	shareholders	$	1,554	$	1,201	$	4,139	$	3,748
	Weighted average common shares outstanding		3,300,139		3,294,480		3,298,321		3,298,607
	Plus dilutive stock options and restricted stock units		9,129		6,135		8,662		5,850
	Weighted average common shares outstanding
	and potentially dilutive shares		3,309,268		3,300,615		3,306,983		3,304,457
	Diluted earnings per share	$	0.47	$	0.36	$	1.25	$	1.13

FINANCIAL_INSTRUMENTS_Tables

FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of carrying value and fair value of financial instruments	'
	Financial instruments as of the dates indicated were as follows:
						Quoted Prices
						in Active		Significant
						Markets for		Other		Significant
						Identical		Observable		Unobservable
	(Dollars in thousands)	Carrying		Estimated		Assets		Inputs		Inputs
		Amount		Fair Value		(Level 1)		(Level 2)		(Level 3)
	30-Sep-14
	Assets:
	Cash and due from banks	$	10,793	$	10,793	$	10,793	$	—	$	—
	Securities available for sale		141,017		141,017		217		129,608		11,192
	Federal Home Loan Bank and Federal
	Reserve Bank stock		3,750		3,750		—		3,750		—
	Loans held for sale		1,987		2,048		—		2,048		—
	Loans, net		333,755		334,809		—		—		334,809
	Liabilities:
	Noninterest-bearing deposits		107,802		107,802		—		107,802		—
	Interest-bearing deposits		314,748		314,748		—		314,748		—
	Federal funds purchased		2,149		2,149		—		2,149		—
	Repurchase agreements		19,654		19,654		—		19,654		—
	Federal Home Loan Bank advances		20,370		20,409		—		20,409		—
	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)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of assets measured at fair value	'
	Disclosures concerning assets measured at fair value are as follows:
	Assets Measured at Fair Value on a Recurring Basis
		Quoted Prices			Significant
		in Active			Other			Significant
		Markets for Identical			Observable			Unobservable
	(Dollars in thousands)	Assets			Inputs			Inputs			Balance at
		(Level 1)			(Level 2)			(Level 3)			Date Indicated
	Investment Securities, Available for
	Sale – September 30, 2014
	U.S. Treasury	$	—		$	13,140		$	—		$	13,140
	U.S. Government and federal agency		—			40,497			—			40,497
	State and municipal		—			58,592			9,294			67,886
	Mortgage-backed		—			9,334			—			9,334
	Corporate		—			6,654			398			7,052
	Foreign debt		—			994			—			994
	Equity securities		217			—			1,500			1,717
	Asset backed securities		—			397			—			397
	Total	$	217		$	129,608		$	11,192		$	141,017
	Investment Securities, Available for
	Sale - December 31, 2013
	U.S. Treasury	$	—		$	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 losses included in income		(11	)		—
	Total unrealized gains (losses) included in other comprehensive income		(115	)		8
	Net purchases, sales, calls, and maturities		(84	)		1,551
	Net transfers into Level 3		74			—
	Balance, September 30	$	11,192		$	4,158
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
						Quoted Prices	Significant
						in Active	Other			Significant
						Markets for Identical	Observable			Unobservable
	(Dollars in thousands)	Balance at				Assets	Inputs			Inputs
		Date Indicated				(Level 1)	(Level 2)			(Level 3)
	Impaired Loans
	30-Sep-14	$	7,851		$	—	$	—		$	7,851
	31-Dec-13	$	8,287		$	—	$	—		$	8,287

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014
Shares issued through exercise of stock options	1,113
Directors' Stock Purchase Plan [Member]	'
Value of shares issued through stock purchase plan	48,000
Shares issued through stock purchase plan	2,740
Employee Stock Purchase Plan [Member]	'
Value of shares issued through stock purchase plan	53,000
Shares issued through stock purchase plan	3,284
Restricted Stock Units [Member]	'
Sotck-based compensation vesting terms	'vest in three annual installments on each of the next three anniversaries of the grant date

SECURITIES_Details

SECURITIES (Details) (USD $)	3 Months Ended	9 Months Ended		12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 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	$136,098	$139,795	$40,675	$44,059	$13,224	$7,285	$66,385	$64,215	$9,363	$8,541	$7,041	$8,805	$1,000	$1,000	$1,707	$1,707	$400	$486
Gross Unrealized Gains	1,968	2,033	73	166	'	17	1,869	1,622	51	95	30	61	'	'	10	7	'	'
Gross Unrealized Losses	-1,984	-811	-251	-503	-84	-78	-368	-1,062	-80	-166	-19	-51	-6	-10	'	-111	-3	-3
Fair Value	$136,082	$141,017	$40,497	$43,722	$13,140	$7,224	$67,886	$64,775	$9,334	$8,470	$7,052	$8,815	$994	$990	$1,717	$1,603	$397	$483

LOANS_AND_ALLOWANCE_FOR_LOAN_L2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	$4,656	$5,864	$4,735	$5,852	'
Charge-offs	-89	-343	-501	-1,025	'
Recoveries	93	191	326	585	'
Provision	'	'	100	300	'
Ending balance	4,660	5,712	4,660	5,712	'
Individually evaluated for impairment	1,815	1,441	1,815	1,441	'
Collectively evaluated for impairment	3,897	4,423	3,897	4,423	'
Loans	'	'	'	'	'
Individually evaluated for impairment	7,851	'	7,851	'	8,287
Collectively evaluated for impairment	330,564	'	330,564	'	307,679
Ending balance	338,415	'	338,415	'	315,966
Agricultural [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	180	140	179	140	'
Charge-offs	'	-88	'	-88	'
Recoveries	6	3	10	5	'
Provision	-47	83	-50	81	'
Ending balance	139	138	139	138	'
Individually evaluated for impairment	'	23	'	23	'
Collectively evaluated for impairment	138	117	138	117	'
Loans	'	'	'	'	'
Individually evaluated for impairment	61	'	61	'	452
Collectively evaluated for impairment	33,758	'	33,758	'	36,596
Ending balance	33,819	'	33,819	'	37,048
Commercial and Industrial [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	677	810	562	381	'
Charge-offs	'	-5	'	-54	'
Recoveries	23	19	90	258	'
Provision	-78	-203	-30	36	'
Ending balance	622	621	622	621	'
Individually evaluated for impairment	174	280	174	280	'
Collectively evaluated for impairment	447	530	447	530	'
Loans	'	'	'	'	'
Individually evaluated for impairment	156	'	156	'	776
Collectively evaluated for impairment	87,914	'	87,914	'	67,754
Ending balance	88,070	'	88,070	'	68,530
Consumer [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	195	215	192	250	'
Charge-offs	-82	-102	-199	-286	'
Recoveries	39	41	146	145	'
Provision	42	51	55	96	'
Ending balance	194	205	194	205	'
Individually evaluated for impairment	4	6	4	6	'
Collectively evaluated for impairment	201	209	201	209	'
Loans	'	'	'	'	'
Individually evaluated for impairment	32	'	32	'	37
Collectively evaluated for impairment	21,009	'	21,009	'	19,894
Ending balance	21,041	'	21,041	'	19,931
Commercial Real Estate [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	1,743	2,450	1,842	2,596	'
Charge-offs	'	'	-185	-166	'
Recoveries	16	24	39	55	'
Provision	325	74	388	63	'
Ending balance	2,084	2,548	2,084	2,548	'
Individually evaluated for impairment	1,145	817	1,145	817	'
Collectively evaluated for impairment	1,403	1,633	1,403	1,633	'
Loans	'	'	'	'	'
Individually evaluated for impairment	4,831	'	4,831	'	4,195
Collectively evaluated for impairment	96,338	'	96,338	'	92,792
Ending balance	101,169	'	101,169	'	96,987
Construction Real Estate [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	5	20	12	15	'
Provision	1	-7	-6	-2	'
Ending balance	6	13	6	13	'
Collectively evaluated for impairment	13	20	13	20	'
Loans	'	'	'	'	'
Collectively evaluated for impairment	1,992	'	1,992	'	890
Ending balance	1,992	'	1,992	'	890
Residential Real Estate [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	1,269	1,671	1,625	1,923	'
Charge-offs	-7	-148	-117	-431	'
Recoveries	9	104	41	122	'
Provision	-120	126	-398	139	'
Ending balance	1,151	1,753	1,151	1,753	'
Individually evaluated for impairment	492	315	492	315	'
Collectively evaluated for impairment	1,261	1,356	1,261	1,356	'
Loans	'	'	'	'	'
Individually evaluated for impairment	2,771	'	2,771	'	2,827
Collectively evaluated for impairment	89,553	'	89,553	'	89,753
Ending balance	92,324	'	92,324	'	92,580
Unallocated [Member]	'	'	'	'	'
Allowance for Loan Losses	'	'	'	'	'
Beginning balance	587	558	323	547	'
Provision	-123	-124	141	-113	'
Ending balance	464	434	464	434	'
Collectively evaluated for impairment	$434	$558	$434	$558	'

LOANS_AND_ALLOWANCE_FOR_LOAN_L3

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Risk rated loans	$338,415	$315,966
Agricultural [Member]	'	'
Risk rated loans	33,819	37,048
Agricultural [Member] | Risk ratings 1 and 2 [Member]	'	'
Risk rated loans	6,035	8,339
Agricultural [Member] | Risk ratings 3 [Member]	'	'
Risk rated loans	21,614	23,036
Agricultural [Member] | Risk ratings 4 [Member]	'	'
Risk rated loans	5,324	4,330
Agricultural [Member] | Risk ratings 5 [Member]	'	'
Risk rated loans	783	1,193
Agricultural [Member] | Risk ratings 6 [Member]	'	'
Risk rated loans	63	150
Commercial and Industrial [Member]	'	'
Risk rated loans	88,070	68,530
Commercial and Industrial [Member] | Risk ratings 1 and 2 [Member]	'	'
Risk rated loans	8,939	7,333
Commercial and Industrial [Member] | Risk ratings 3 [Member]	'	'
Risk rated loans	64,255	46,943
Commercial and Industrial [Member] | Risk ratings 4 [Member]	'	'
Risk rated loans	13,069	12,557
Commercial and Industrial [Member] | Risk ratings 5 [Member]	'	'
Risk rated loans	1,293	1,025
Commercial and Industrial [Member] | Risk ratings 6 [Member]	'	'
Risk rated loans	454	608
Commercial and Industrial [Member] | Risk ratings 7 [Member]	'	'
Risk rated loans	60	64
Commercial Real Estate [Member]	'	'
Risk rated loans	101,169	96,987
Commercial Real Estate [Member] | Risk ratings 1 and 2 [Member]	'	'
Risk rated loans	2,689	3,000
Commercial Real Estate [Member] | Risk ratings 3 [Member]	'	'
Risk rated loans	59,259	53,681
Commercial Real Estate [Member] | Risk ratings 4 [Member]	'	'
Risk rated loans	27,310	27,610
Commercial Real Estate [Member] | Risk ratings 5 [Member]	'	'
Risk rated loans	7,040	6,813
Commercial Real Estate [Member] | Risk ratings 6 [Member]	'	'
Risk rated loans	4,753	5,818
Commercial Real Estate [Member] | Risk ratings 7 [Member]	'	'
Risk rated loans	$118	$65

LOANS_AND_ALLOWANCE_FOR_LOAN_L4

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Risk rated loans	$338,415	$315,966
Consumer [Member]	'	'
Risk rated loans	21,041	19,931
Consumer [Member] | Performing [Member]	'	'
Risk rated loans	21,009	19,900
Consumer [Member] | Nonperforming [Member]	'	'
Risk rated loans	32	31
Construction Real Estate [Member]	'	'
Risk rated loans	1,992	890
Construction Real Estate [Member] | Performing [Member]	'	'
Risk rated loans	1,992	890
Residential Real Estate [Member]	'	'
Risk rated loans	92,324	92,580
Residential Real Estate [Member] | Performing [Member]	'	'
Risk rated loans	89,569	89,959
Residential Real Estate [Member] | Nonperforming [Member]	'	'
Risk rated loans	$2,755	$2,621

LOANS_AND_ALLOWANCE_FOR_LOAN_L5

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
	N	N	N	N
Number of contracts	3	'	7	'
Pre-Modification Outstanding Recorded Investment	$928	'	$1,451	'
Post Modification Oustanding Recorded Investment	924	'	1,448	'
Number of Contracts	8	1	8	4
Post Modification Oustanding Recorded Investment - past due for 30 days or more	1,426	246	1,426	485
Commercial and Industrial [Member]	'	'	'	'
Number of Contracts	'	'	'	1
Post Modification Oustanding Recorded Investment - past due for 30 days or more	'	'	'	88
Commercial Real Estate [Member]	'	'	'	'
Number of contracts	2	1	5	1
Pre-Modification Outstanding Recorded Investment	731	214	1,165	214
Post Modification Oustanding Recorded Investment	731	214	1,167	214
Number of Contracts	6	1	6	2
Post Modification Oustanding Recorded Investment - past due for 30 days or more	1,315	246	1,315	368
Residential Real Estate [Member]	'	'	'	'
Number of contracts	1	'	2	'
Pre-Modification Outstanding Recorded Investment	197	'	286	'
Post Modification Oustanding Recorded Investment	193	'	281	'
Number of Contracts	2	'	2	'
Post Modification Oustanding Recorded Investment - past due for 30 days or more	111	'	111	'
Consumer [Member]	'	'	'	'
Number of Contracts	'	'	'	1
Post Modification Oustanding Recorded Investment - past due for 30 days or more	'	'	'	$29

LOANS_AND_ALLOWANCE_FOR_LOAN_L6

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 4) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Loans with no related allowance recorded	'	'	'
Recorded Investment	$245	'	$2,356
Unpaid Principal Balance	248	'	2,729
Average Recorded Investment	1,033	1,212	'
Interest Income Recognized	10	9	'
Loans with an allowance recorded	'	'	'
Recorded Investment	7,606	'	5,931
Unpaid Principal Balance	8,409	'	6,522
Related Allowance	1,381	'	1,063
Average Recorded Investment	6,903	7,099	'
Interest Income Recognized	146	272	'
Total Loans	'	'	'
Recorded Investment	7,851	'	8,287
Unpaid Principal Balance	8,657	'	'
Average Recorded Investment	7,936	8,311	'
Interest Income Recognized	156	281	'
Agricultural [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	'	'	452
Unpaid Principal Balance	'	'	455
Average Recorded Investment	113	142	'
Interest Income Recognized	'	7	'
Loans with an allowance recorded	'	'	'
Recorded Investment	61	'	'
Unpaid Principal Balance	64	'	'
Related Allowance	6	'	'
Average Recorded Investment	162	140	'
Interest Income Recognized	'	1	'
Total Loans	'	'	'
Recorded Investment	61	'	452
Unpaid Principal Balance	64	'	455
Average Recorded Investment	275	282	'
Interest Income Recognized	'	8	'
Commercial and Industrial [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	7	'	229
Unpaid Principal Balance	9	'	300
Average Recorded Investment	91	49	'
Loans with an allowance recorded	'	'	'
Recorded Investment	149	'	547
Unpaid Principal Balance	153	'	554
Related Allowance	18	'	53
Average Recorded Investment	365	334	'
Interest Income Recognized	4	7	'
Total Loans	'	'	'
Recorded Investment	156	'	776
Unpaid Principal Balance	162	'	854
Average Recorded Investment	457	383	'
Interest Income Recognized	4	7	'
Consumer [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	3	'	2
Unpaid Principal Balance	4	'	3
Average Recorded Investment	1	3	'
Loans with an allowance recorded	'	'	'
Recorded Investment	29	'	35
Unpaid Principal Balance	29	'	35
Related Allowance	3	'	3
Average Recorded Investment	32	45	'
Interest Income Recognized	2	3	'
Total Loans	'	'	'
Recorded Investment	32	'	37
Unpaid Principal Balance	33	'	38
Average Recorded Investment	33	48	'
Interest Income Recognized	2	3	'
Commercial Real Estate [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	3	'	782
Unpaid Principal Balance	3	'	843
Average Recorded Investment	338	670	'
Interest Income Recognized	5	-1	'
Loans with an allowance recorded	'	'	'
Recorded Investment	4,828	'	3,413
Unpaid Principal Balance	5,610	'	3,997
Related Allowance	1,053	'	699
Average Recorded Investment	4,055	4,305	'
Interest Income Recognized	71	200	'
Total Loans	'	'	'
Recorded Investment	4,831	'	4,195
Unpaid Principal Balance	5,613	'	4,840
Average Recorded Investment	4,392	4,975	'
Interest Income Recognized	76	199	'
Residential Real Estate [Member]	'	'	'
Loans with no related allowance recorded	'	'	'
Recorded Investment	232	'	891
Unpaid Principal Balance	232	'	1,128
Average Recorded Investment	490	348	'
Interest Income Recognized	5	3	'
Loans with an allowance recorded	'	'	'
Recorded Investment	2,539	'	1,936
Unpaid Principal Balance	2,553	'	1,936
Related Allowance	301	'	308
Average Recorded Investment	2,289	2,275	'
Interest Income Recognized	69	61	'
Total Loans	'	'	'
Recorded Investment	2,771	'	2,827
Unpaid Principal Balance	2,785	'	3,064
Average Recorded Investment	2,779	2,623	'
Interest Income Recognized	$74	$64	'

LOANS_AND_ALLOWANCE_FOR_LOAN_L7

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 5) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	$4,192		$1,736
Past Due 60 to 89 Days	223		1,430
Past Due Greater Than 90 Days	940	[1]	910	[1]
Past Due Total	5,355		4,076
Loans Not Past Due	333,060		311,890
Loans	338,415		315,966
90 Days Past Due and Accruing	197		11
Agricultural [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	288		9
Past Due 60 to 89 Days	'		1
Past Due Greater Than 90 Days	'		428	[1]
Past Due Total	288		438
Loans Not Past Due	33,531		36,610
Loans	33,819		37,048
Commercial and Industrial [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	306		93
Past Due 60 to 89 Days	'		352
Past Due Greater Than 90 Days	'		73	[1]
Past Due Total	306		518
Loans Not Past Due	87,764		68,012
Loans	88,070		68,530
Consumer [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	38		60
Past Due 60 to 89 Days	2		7
Past Due Greater Than 90 Days	5	[1]	'
Past Due Total	45		67
Loans Not Past Due	20,996		19,864
Loans	21,041		19,931
Commercial Real Estate [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	1,621		901
Past Due 60 to 89 Days	53		884
Past Due Greater Than 90 Days	474	[1]	242	[1]
Past Due Total	2,148		2,027
Loans Not Past Due	99,021		94,960
Loans	101,169		96,987
Construction Real Estate [Member]	'		'
Aging analysis of past due loans	'		'
Loans Not Past Due	1,992		890
Loans	1,992		890
Residential Real Estate [Member]	'		'
Aging analysis of past due loans	'		'
Past Due 30 to 59 Days	1,939		673
Past Due 60 to 89 Days	168		186
Past Due Greater Than 90 Days	461	[1]	167	[1]
Past Due Total	2,568		1,026
Loans Not Past Due	89,756		91,554
Loans	92,324		92,580
90 Days Past Due and Accruing	$192		$11
[1]	Includes nonaccrual loans.

LOANS_AND_ALLOWANCE_FOR_LOAN_L8

LOANS AND ALLOWANCE FOR LOAN LOSSES (Details 6) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Non-accrual loans	$4,095	$3,123
Agricultural [Member]	'	'
Non-accrual loans	61	452
Commercial and Industrial [Member]	'	'
Non-accrual loans	156	372
Consumer [Member]	'	'
Non-accrual loans	'	2
Commercial Real Estate [Member]	'	'
Non-accrual loans	3,274	1,606
Residential Real Estate [Member]	'	'
Non-accrual loans	$604	$691

EARNINGS_PER_SHARE_Details_Nar

EARNINGS PER SHARE (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Earnings Per Share [Abstract]	'	'	'	'
Stock options considered to be anti-dilutive to earnings per share	6,038	24,800	6,038	24,800

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Basic Earnings Per Share	'	'	'	'
Net income	$1,554	$1,201	$4,139	$3,748
Basic earnings per share	$0.47	$0.37	$1.25	$1.14
Diluted Earnings Per Share	'	'	'	'
Plus dilutive stock options and restricted stock units	9,129	6,135	8,662	5,850
Weighted average common shares outstanding and potentially dilutive shares	3,309,268	3,300,615	3,306,983	3,304,457
Diluted earnings per share	$0.47	$0.36	$1.25	$1.13

FINANCIAL_INSTRUMENTS_Details

FINANCIAL INSTRUMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets:	'	'
Securities available for sale	$141,017	$136,082
Liabilities:	'	'
Noninterest-bearing deposits	107,802	102,243
Interest-bearing deposits	314,748	315,884
Federal funds purchased	2,149	'
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Assets:	'	'
Cash and due from banks	10,793	20,479
Securities available for sale	217	214
Significant Other Observable Inputs (Level 2) [Member]	'	'
Assets:	'	'
Securities available for sale	129,608	124,540
Federal Home Loan Bank and Federal Reserve Bank stock	3,750	3,750
Loans held for sale	2,048	957
Liabilities:	'	'
Noninterest-bearing deposits	107,802	102,243
Interest-bearing deposits	314,748	316,222
Federal funds purchased	2,149	'
Repurchase agreements	19,654	26,033
Federal Home Loan Bank advances	20,409	6,428
Significant Unobservable Inputs (Level 3) [Member]	'	'
Assets:	'	'
Securities available for sale	11,192	11,328
Loans, net	334,809	313,659
Carrying Amount [Member]	'	'
Assets:	'	'
Cash and due from banks	10,793	20,479
Securities available for sale	141,017	136,082
Federal Home Loan Bank and Federal Reserve Bank stock	3,750	3,750
Loans held for sale	1,987	931
Loans, net	333,755	311,231
Liabilities:	'	'
Noninterest-bearing deposits	107,802	102,243
Interest-bearing deposits	314,748	315,884
Federal funds purchased	2,149	'
Repurchase agreements	19,654	26,033
Federal Home Loan Bank advances	20,370	6,392
Estimated Fair Value [Member]	'	'
Assets:	'	'
Cash and due from banks	10,793	20,479
Securities available for sale	141,017	136,082
Federal Home Loan Bank and Federal Reserve Bank stock	3,750	3,750
Loans held for sale	2,048	957
Loans, net	334,809	313,659
Liabilities:	'	'
Noninterest-bearing deposits	107,802	102,243
Interest-bearing deposits	314,748	316,222
Federal funds purchased	2,149	'
Repurchase agreements	19,654	26,033
Federal Home Loan Bank advances	$20,409	$6,428

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net unrealized gain on Level 3 securities recognized in other comprehensive income	$89	$13	$182	$89
Fair Value measured on a Non-Recurring Basis [Member]	'	'	'	'
Net unrealized gain on Level 3 securities recognized in other comprehensive income	'	'	138	'
Value of Level 3 bond sold	$600	'	$600	'

FAIR_VALUE_MEASUREMENTS_Detail1

FAIR VALUE MEASUREMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Securities available for sale	$141,017	$136,082
U.S. Treasury [Member]	'	'
Securities available for sale	13,140	7,224
U.S. Government and federal agency [Member]	'	'
Securities available for sale	40,497	43,722
State and municipal [Member]	'	'
Securities available for sale	67,886	64,775
Mortgage-backed [Member]	'	'
Securities available for sale	9,334	8,470
Corporate [Member]	'	'
Securities available for sale	7,052	8,815
Foreign Debt [Member]	'	'
Securities available for sale	994	990
Equity securities [Member]	'	'
Securities available for sale	1,717	1,603
Asset-backed [Member]	'	'
Securities available for sale	397	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	129,608	124,540
Significant Other Observable Inputs (Level 2) [Member] | Asset-backed [Member] | Fair Value Measured on a Recurring Basis [Member]	'	'
Securities available for sale	397	'
Significant Unobservable Inputs (Level 3) [Member]	'	'
Securities available for sale	11,192	11,328
Significant Unobservable Inputs (Level 3) [Member] | Asset-backed [Member] | Fair Value Measured on a Recurring Basis [Member]	'	'
Securities available for sale	11,192	'
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	129,608	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	13,140	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	40,497	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	58,592	55,234
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Mortgage-backed [Member]	'	'
Securities available for sale	9,334	8,470
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate [Member]	'	'
Securities available for sale	6,654	8,417
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign Debt [Member]	'	'
Securities available for sale	994	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	9,294	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	$1,500	$1,389

FAIR_VALUE_MEASUREMENTS_Detail2

FAIR VALUE MEASUREMENTS (Details 1) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 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 realized and unrealized losses included in income	-11	'
Total unrealized gains (losses) included in other comprehensive income	-115	8
Net purchases, sales, calls, and maturities	-84	1,551
Transfers into Level 3	74	'
Balance at the end of period	$11,192	$4,158

FAIR_VALUE_MEASUREMENTS_Detail3

FAIR VALUE MEASUREMENTS (Details 2) (Fair Value measured on a Non-Recurring Basis [Member], USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Impaired Loans	$7,851	$8,287
Significant Unobservable Inputs (Level 3) [Member]	'	'
Impaired Loans	$7,851	$8,287