ChoiceOne Financial Services (COFS) 10-Q 12 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 31, 2015
Document And Entity Information
Entity Registrant Name	CHOICEONE FINANCIAL SERVICES INC
Entity Central Index Key	803,164
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		3,292,716
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets
Cash and due from banks	$ 12,387	$ 16,650
Securities available for sale (Note 2)	154,329	142,521
Federal Home Loan Bank stock	1,614	1,913
Federal Reserve Bank stock	1,573	1,272
Loans held for sale	2,559	2,170
Loans (Note 3)	343,046	346,113
Allowance for loan losses (Note 3)	(4,317)	(4,173)
Loans, net	338,729	341,940
Premises and equipment, net	11,885	11,795
Cash value of life insurance policies	12,172	12,071
Intangible assets, net	491	827
Goodwill	13,728	13,728
Other assets	5,324	4,753
Total assets	554,791	549,640
Liabilities
Deposits - noninterest-bearing	114,805	113,006
Deposits - interest-bearing	352,291	321,822
Total deposits	467,096	434,828
Federal funds purchased	1,171
Repurchase agreements	7,038	26,743
Advances from Federal Home Loan Bank	6,840	18,363
Other liabilities	3,145	3,516
Total liabilities	485,290	483,450
Shareholders' Equity
Common stock and paid-in capital, no par value; shares authorized: 7,000,000; shares outstanding: 3,291,928 at September 30, 2015 and 3,295,834 at December 31, 2014	46,399	46,552
Retained earnings	21,478	18,565
Accumulated other comprehensive income, net	1,624	1,073
Total shareholders' equity	69,501	66,190
Total liabilities and shareholders' equity	$ 554,791	$ 549,640

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - shares	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, shares authorized	7,000,000	7,000,000
Common stock, shares outstanding	3,291,928	3,295,834

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Interest income
Loans, including fees	$ 4,015	$ 4,008	$ 11,945	$ 11,772
Securities:
Taxable	489	458	1,427	1,394
Tax exempt	361	349	1,067	1,039
Other	6	2	10	6
Total interest income	4,871	4,817	14,449	14,211
Interest expense
Deposits	222	258	663	800
Advances from Federal Home Loan Bank	17	15	64	41
Other	7	9	28	33
Total interest expense	246	282	755	874
Net interest income	4,625	4,535	13,694	13,337
Provision for loan losses			100	100
Net interest income after provision for loan losses	4,625	4,535	13,594	13,237
Noninterest income
Customer service charges	1,092	1,056	3,137	2,878
Insurance and investment commissions	219	242	852	678
Gains on sales of loans	308	276	1,120	726
Gains on sales of securities	155	89	208	182
Losses on sales and write-downs of other assets	(21)	(32)	(97)	(142)
Earnings on life insurance policies	87	75	562	219
Other	120	130	322	362
Total noninterest income	1,960	1,836	6,104	4,903
Noninterest expense
Salaries and benefits	2,323	2,127	6,835	6,288
Occupancy and equipment	598	599	1,786	1,812
Data processing	558	473	1,689	1,360
Professional fees	263	250	776	683
Supplies and postage	100	100	278	317
Advertising and promotional	54	57	179	191
Intangible amortization	112	112	336	336
Loan and collection expense	53	37	104	103
FDIC insurance	72	86	222	257
Other	469	388	1,441	1,151
Total noninterest expense	4,602	4,229	13,646	12,498
Income before income tax	1,983	2,142	6,052	5,642
Income tax expense	533	588	1,529	1,503
Net income	$ 1,450	$ 1,554	$ 4,523	$ 4,139
Basic earnings per share (Note 4)	$ 0.44	$ 0.47	$ 1.37	$ 1.25
Diluted earnings per share (Note 4)	0.44	0.47	1.37	1.25
Dividends declared per share	$ 0.17	$ 0.15	$ 0.49	$ 0.44

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Schedule of Other Real Estate Owned
Net income	$ 1,450	$ 1,554	$ 4,523	$ 4,139
Other comprehensive income:
Unrealized holding gains on available for sale securities	852	230	1,043	1,420
Less Reclassification adjustments for gain recognized in net income	(155)	(89)	(208)	(182)
Net unrealized gain	697	141	835	1,238
Less tax effect	(237)	(48)	(284)	(420)
Other comprehensive income, net of tax	460	93	551	818
Comprehensive income	$ 1,910	$ 1,647	$ 5,074	$ 4,957

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Common Stock and Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income, Net [Member]	Total
Balance, beginning at Dec. 31, 2013	$ 46,595	$ 14,815	$ 148	$ 61,558
Balance, beginning, shares at Dec. 31, 2013	3,295,463
Net income		4,139		4,139
Other comprehensive income			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
Stock-based compensation	$ 18			18
Stock-based compensation, shares	942
Cash dividends declared		(1,451)		(1,451)
Balance, ending at Sep. 30, 2014	$ 46,636	17,503	966	65,105
Balance, ending, shares at Sep. 30, 2014	3,300,105
Balance, beginning at Dec. 31, 2014	$ 46,552	18,565	1,073	$ 66,190
Balance, beginning, shares at Dec. 31, 2014	3,295,834			3,295,834
Net income		4,523		$ 4,523
Other comprehensive income			551	551
Shares repurchased	$ (371)			$ (371)
Shares repurchased, shares	(16,200)			16,200
Shares issued	$ 153			$ 153
Shares issued, shares	10,010
Change in ESOP repurchase obligation	$ (4)			(4)
Effect of employee stock purchases	9			9
Stock-based compensation	$ 60			60
Stock-based compensation, shares	2,284
Cash dividends declared		(1,610)		(1,610)
Balance, ending at Sep. 30, 2015	$ 46,399	$ 21,478	$ 1,164	$ 69,501
Balance, ending, shares at Sep. 30, 2015	3,291,928			3,291,928

CONSOLIDATED STATEMENTS OF CHA7

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Stockholders' Equity [Abstract]
Cash dividend declared, per share	$ 0.17	$ 0.15	$ 0.49	$ 0.44

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 4,523	$ 4,139
Adjustments to reconcile net income to net cash from operating activities:
Provision for loan losses	100	100
Depreciation	736	746
Amortization	1,111	1,156
Compensation expense on employee stock purchases and restricted stock units	69	27
Gains on sales of securities	(208)	(182)
Gains on sales of loans	(1,120)	(726)
Loans originated for sale	(36,402)	(20,892)
Proceeds from loan sales	37,093	20,506
Earnings on life insurance policies	(562)	(219)
Proceeds on bank-owned life insurance	461
Gains on sales of other real estate owned	(11)	(22)
Write-downs of other real estate owned	108	154
Proceeds from sales of other real estate owned	299	761
Deferred federal income tax expense/(benefit)	(209)	(250)
Net changes in other assets	(716)	(724)
Net changes in other liabilities	(452)	937
Net cash from operating activities	4,820	5,511
Securities available for sale:
Sales	23,329	17,386
Maturities, prepayments and calls	12,469	8,637
Purchases	(47,171)	(30,211)
Loan originations and payments, net	2,733	(23,146)
Additions to premises and equipment	(826)	(615)
Net cash from investing activities	(9,466)	(27,949)
Cash flows from financing activities:
Net change in deposits	32,268	4,423
Net change in repurchase agreements	(19,705)	(6,379)
Net change in federal funds purchased	1,171	2,149
Proceeds from Federal Home Loan Bank advances	116,575	56,700
Payments on Federal Home Loan Bank advances	(128,098)	(42,722)
Issuance of common stock	153	101
Repurchase of common stock	(371)	(69)
Cash dividends	(1,610)	(1,451)
Net cash from financing activities	383	12,752
Net change in cash and cash equivalents	(4,263)	(9,686)
Beginning cash and cash equivalents	16,650	20,479
Ending cash and cash equivalents	12,387	10,793
Supplemental disclosures of cash flow information:
Cash paid for interest	766	980
Cash paid for income taxes	2,395	884
Loans transferred to other real estate owned	$ 378	$ 521

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
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”) 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 following unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the company believes that the disclosures made are adequate to make the information not misleading. 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, 2015 and December 31, 2014, the Consolidated Statements of Income for the three- and nine-month periods ended September 30, 2015 and September 30, 2014, the Consolidated Statements of Comprehensive Income for the three- and nine-month periods ended September 30, 2015 and September 30, 2014, the Consolidated Statements of Changes in Shareholders’ Equity for the nine-month periods ended September 30, 2015 and September 30, 2014, and the Consolidated Statements of Cash Flows for the nine-month periods ended September 30, 2015 and September 30, 2014. Operating results for the nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015. The accompanying consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10-K for the year ended December 31, 2014. 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 3,907 shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $85,000 under the terms of the Directors’ Stock Purchase Plan in the first nine months of 2015. A total of 2,733 shares were issued upon the exercise of stock options in the first three quarters of 2015. A total of 3,370 shares of common stock were issued to employees for a cash price of $44,000 under the Employee Stock Purchase Plan in the first nine months of 2015. A total of 2,284 shares were issued to employees for Restricted Stock Units that vested during the first three quarters of 2015. A total of 16,200 shares of common stock were repurchased by ChoiceOne in the first nine months of 2015. 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, 2015
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: September 30, 2015 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 55,333 $ 274 $ (7 ) $ 55,600 U.S. Treasury 6,142 35 (1 ) 6,176 State and municipal 71,136 1,846 (101 ) 72,881 Mortgage-backed 7,476 62 (9 ) 7,529 Corporate 8,428 24 (17 ) 8,435 Foreign debt 1,000 1 — 1,001 Equity securities 2,280 132 — 2,412 Asset-backed securities 298 — (3 ) 295 Total $ 152,093 $ 2,374 $ (138 ) $ 154,329 December 31, 2014 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 44,584 $ 77 $ (158 ) $ 44,503 U.S. Treasury 8,077 11 (30 ) 8,058 State and municipal 68,376 1,697 (238 ) 69,835 Mortgage-backed 8,896 68 (22 ) 8,942 Corporate 7,529 25 (16 ) 7,538 Foreign debt 1,000 — (6 ) 994 Equity securities 2,280 — (5 ) 2,275 Asset-backed securities 378 — (2 ) 376 Total $ 141,120 $ 1,878 $ (477 ) $ 142,521 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, 2015. 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 Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2015
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: (Dollars in thousands) Agricultural Commercial Consumer Commercial Construction Residential Real Estate Unallocated Total Allowance for Loan Losses Beginning balance $ 279 $ 498 $ 193 $ 1,284 $ 28 $ 1,375 $ 695 $ 4,352 Charge-offs — — (65 ) — — (25 ) — (90 ) Recoveries — 11 25 15 — 4 — 55 Provision 10 (14 ) 57 (179 ) 15 (2 ) 113 — Ending balance $ 289 $ 495 $ 210 $ 1,120 $ 43 $ 1,352 $ 808 $ 4,317 Nine Months Ended September 30, 2015 Beginning balance $ 187 $ 527 $ 183 $ 1,641 $ 9 $ 1,193 $ 433 $ 4,173 Charge-offs — — (172 ) — — (46 ) — (218 ) Recoveries 1 59 104 36 — 62 — 262 Provision 101 (91 ) 95 (557 ) 34 143 375 100 Ending balance $ 289 $ 495 $ 210 $ 1,120 $ 43 $ 1,352 $ 808 $ 4,317 Individually evaluated for impairment $ 3 $ 1 $ 29 $ 296 $ — $ 355 $ — $ 684 Collectively evaluated for impairment $ 286 $ 494 $ 181 $ 824 $ 43 $ 997 $ 808 $ 3,633 Three Months Ended September 30, 2014 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 September 30, 2014 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 Loans September 30, 2015 Individually evaluated for impairment $ 51 $ 107 $ 69 $ 3,325 $ — $ 2,473 $ 6,025 Collectively evaluated for impairment 37,626 88,658 20,504 95,879 4,701 89,653 337,021 Ending balance $ 37,677 $ 88,765 $ 20,573 $ 99,204 $ 4,701 $ 92,126 $ 343,046 December 31, 2014 Individually evaluated for impairment $ — $ 38 $ 36 $ 3,853 $ — $ 2,958 $ 6,885 Collectively evaluated for impairment 41,098 88,024 20,716 95,954 2,691 90,745 339,228 Ending balance $ 41,098 $ 88,062 $ 20,752 $ 99,807 $ 2,691 $ 93,703 $ 346,113 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, 2015 2014 2015 2014 2015 2014 Risk ratings 1 and 2 $ 7,576 $ 9,596 $ 9,149 $ 11,590 $ 3,322 $ 3,576 Risk rating 3 23,957 24,294 63,839 59,470 58,634 58,600 Risk rating 4 4,252 6,462 14,899 15,764 29,904 28,557 Risk rating 5 1,841 683 862 976 4,955 4,490 Risk rating 6 51 63 16 262 2,389 4,584 Risk rating 7 — — — — — — $ 37,677 $ 41,098 $ 88,765 $ 88,062 $ 99,204 $ 99,807 Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity: Consumer Construction Real Estate Residential Real Estate (Dollars in thousands) September 30, December 31, September 30, December 31, September 30, December 31, 2015 2014 2015 2014 2015 2014 Performing $ 20,544 $ 20,752 $ 4,701 $ 2,691 $ 89,619 $ 92,974 Nonperforming 29 — — — 2,059 58 Nonaccrual — — — — 448 671 $ 20,573 $ 20,752 $ 4,701 $ 2,691 $ 92,126 $ 93,703 The following schedule provides information on loans that were considered TDRs that were modified during the three- and nine-month periods ended September 30, 2015: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 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 — $ — $ — 4 $ 448 $ 448 Residential real estate 1 85 85 2 193 193 1 $ 85 $ 85 6 $ 641 $ 641 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 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, 2015 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, 2015 that had been modified during the year prior to the default: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2015 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Commercial real estate 2 $ 293 3 $ 409 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 September 30, 2014 September 30, 2014 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Commercial and industrial 6 $ 1,315 6 $ 1,315 Commercial real estate 2 111 2 111 8 $ 1,426 8 $ 1,426 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 September 30, 2015 With no related allowance recorded Agricultural $ — $ — $ — Commercial and industrial 4 7 — Consumer — — — Commercial real estate 1,790 1,833 — Residential real estate 42 42 — Subtotal 1,836 1,882 — With an allowance recorded Agricultural 51 51 3 Commercial and industrial 103 103 1 Consumer 69 69 29 Commercial real estate 1,535 2,069 296 Residential real estate 2,431 2,444 355 Subtotal 4,189 4,736 684 Total Agricultural 51 51 3 Commercial and industrial 107 110 1 Consumer 69 69 29 Commercial real estate 3,325 3,902 296 Residential real estate 2,473 2,486 355 Total $ 6,025 $ 6,618 $ 684 December 31, 2014 With no related allowance recorded Agricultural $ — $ — $ — Commercial and industrial 38 43 — Consumer 8 8 — Commercial real estate 413 419 — Residential real estate 502 502 — Subtotal 961 972 — With an allowance recorded Agricultural — — — Commercial and industrial — — — Consumer 28 28 4 Commercial real estate 3,440 4,498 745 Residential real estate 2,456 2,474 365 Subtotal 5,924 7,000 1,114 Total Agricultural — — — Commercial and industrial 38 43 — Consumer 36 36 4 Commercial real estate 3,853 4,917 745 Residential real estate 2,958 2,976 365 Total $ 6,885 $ 7,972 $ 1,114 The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the nine months ended September 30, 2015 and 2014: Average Interest (Dollars in thousands) Recorded Income Investment Recognized September 30, 2015 With no related allowance recorded Agricultural $ — $ — Commercial and industrial 13 — Consumer 2 — Commercial real estate 941 23 Residential real estate 236 (1 ) Subtotal 1,192 22 With an allowance recorded Agricultural 65 (6 ) Commercial and industrial 26 1 Consumer 37 2 Commercial real estate 2,190 53 Residential real estate 2,402 64 Subtotal 4,720 114 Total Agricultural 65 (6 ) Commercial and industrial 39 1 Consumer 39 2 Commercial real estate 3,131 76 Residential real estate 2,638 63 Total $ 5,912 $ 136 September 30, 2014 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 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 September 30, 2015 Agricultural $ — $ — $ 51 $ 51 $ 37,626 $ 37,677 $ — Commercial and industrial 163 103 4 270 88,495 88,765 — Consumer 135 20 5 160 20,413 20,573 5 Commercial real estate 909 1,096 480 2,485 96,719 99,204 — Construction real estate — — — — 4,701 4,701 — Residential real estate 1,244 183 73 1,500 90,626 92,126 58 $ 2,451 $ 1,402 $ 613 $ 4,466 $ 338,580 $ 343,046 $ 63 December 31, 2014 Agricultural $ — $ — $ — $ — $ 41,098 $ 41,098 $ — Commercial and industrial 33 260 — 293 87,769 88,062 — Consumer 66 10 — 76 20,676 20,752 — Commercial real estate 172 51 699 922 98,885 99,807 — Construction real estate — — — — 2,691 2,691 — Residential real estate 1,376 404 363 2,143 91,560 93,703 58 $ 1,647 $ 725 $ 1,062 $ 3,434 $ 342,679 $ 346,113 $ 58 (1) Includes nonaccrual loans. Nonaccrual loans by loan category follow: (Dollars in thousands) September 30, December 31, 2015 2014 Agricultural $ 51 $ — Commercial and industrial 4 38 Consumer — — Commercial real estate 897 2,652 Construction real estate — — Residential real estate 448 671 $ 1,400 $ 3,361

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2015
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, 2015 2014 2015 2014 Basic Earnings Per Share Net income available to common shareholders $ 1,450 $ 1,554 $ 4,523 $ 4,139 Weighted average common shares outstanding 3,289,146 3,300,139 3,287,765 3,298,321 Basic earnings per share $ 0.44 $ 0.47 $ 1.37 $ 1.25 Diluted Earnings Per Share Net income available to common shareholders $ 1,450 $ 1,554 $ 4,523 $ 4,139 Weighted average common shares outstanding 3,289,146 3,300,139 3,287,765 3,298,321 Plus dilutive stock options and restricted stock units 6,686 9,129 6,841 8,662 Weighted average common shares outstanding and potentially dilutive shares 3,295,832 3,309,268 3,294,606 3,306,983 Diluted earnings per share $ 0.44 $ 0.47 $ 1.37 $ 1.25 There were zero stock options as of September 30, 2015 and 6,038 stock options as of September 30, 2014, that are considered to be anti-dilutive to earnings per share for the three-month and nine-month periods ended September 30, 2015 and 2014. These stock options have been excluded from the calculation above.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [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) September 30, 2015 Assets: Cash and due from banks $ 12,387 $ 12,387 $ 12,387 $ — $ — Securities available for sale 154,329 154,329 912 142,904 10,513 Federal Home Loan Bank and Federal Reserve Bank stock 3,187 3,187 — 3,187 — Loans held for sale 2,559 2,639 — — 2,639 Loans, net 338,729 345,497 — — 345,497 Liabilities: Noninterest-bearing deposits 114,805 114,805 — 114,805 — Interest-bearing deposits 352,291 352,355 — 352,355 — Federal funds purchased 1,171 1,171 — 1,171 — Repurchase agreements 7,038 7,038 — 7,038 — Federal Home Loan Bank advances 6,840 6,880 — 6,880 — December 31, 2014 Assets: Cash and due from banks $ 16,650 $ 16,650 $ 16,650 $ — $ — Securities available for sale 142,521 142,521 775 130,104 11,642 Federal Home Loan Bank and Federal Reserve Bank stock 3,185 3,185 — 3,185 — Loans held for sale 2,170 2,237 — — 2,237 Loans, net 341,940 345,656 — — 345,656 Liabilities: Noninterest-bearing deposits 113,006 113,006 — 113,006 — Interest-bearing deposits 321,822 321,757 — 321,757 — Repurchase agreements 26,743 26,743 — 26,743 — Federal Home Loan Bank advances 18,363 18,402 — 18,402 — 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, 2015 and December 31, 2014 for new loans with similar maturities, applied until the loan is assumed to reprice or be paid off. 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, 2015 and December 31, 2014 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, 2015
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, 2015 or December 31, 2014. 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, 2015 U.S. Treasury notes and bonds $ — $ 6,176 $ — $ 6,176 U.S. Government and federal agency — 55,600 — 55,600 State and municipal — 64,266 8,615 72,881 Mortgage-backed — 7,529 — 7,529 Corporate — 8,037 398 8,435 Foreign debt — 1,001 — 1,001 Equity securities 912 — 1,500 2,412 Asset backed securities — 295 — 295 Total $ 912 $ 142,904 $ 10,513 $ 154,329 Investment Securities, Available for Sale - December 31, 2014 U.S. Treasury notes and bonds $ — $ 8,058 $ — $ 8,058 U.S. Government and federal agency — 44,503 — 44,503 State and municipal — 60,091 9,744 69,835 Mortgage-backed — 8,942 — 8,942 Corporate — 7,140 398 7,538 Foreign debt — 994 — 994 Equity securities 775 — 1,500 2,275 Asset backed securities — 376 — 376 Total $ 775 $ 130,104 $ 11,642 $ 142,521 Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis (Dollars in thousands) 2015 2014 Investment Securities, Available for Sale Balance, January 1 $ 11,642 $ 11,328 Total realized and unrealized gains included in income — (11 ) Total unrealized gains (losses) included in other comprehensive income 946 (115 ) Net purchases, sales, calls, and maturities (2,075 ) (84 ) Net transfers into Level 3 — 74 Balance, September 30 $ 10,513 $ 11,192 Of the Level 3 assets that were held by the Bank at September 30, 2015, the net unrealized gain for the nine months ended September 30, 2015 was $946,000, which is recognized in other comprehensive income in the consolidated balance sheet. Purchases of level 3 securities during the first three quarters of 2015 and 2014 consisted of local municipal issues. During the first nine months of 2015, a $1.75 million Level 3 bond was purchased. There were no sales of Level 3 securities in the first nine months of 2015. 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 Dates Indicated (Level 1) (Level 2) (Level 3) Impaired Loans September 30, 2015 $ 6,025 $ — $ — $ 6,025 December 31, 2014 $ 6,885 $ — $ — $ 6,885 Other Real Estate September 30, 2015 $ 132 $ — $ — $ 132 December 31, 2014 $ 150 $ — $ — $ 150 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 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 Accoun15

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include ChoiceOne Financial Services, Inc. (“ChoiceOne”) 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 following unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the company believes that the disclosures made are adequate to make the information not misleading. 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, 2015 and December 31, 2014, the Consolidated Statements of Income for the three- and nine-month periods ended September 30, 2015 and September 30, 2014, the Consolidated Statements of Comprehensive Income for the three- and nine-month periods ended September 30, 2015 and September 30, 2014, the Consolidated Statements of Changes in Shareholders’ Equity for the nine-month periods ended September 30, 2015 and September 30, 2014, and the Consolidated Statements of Cash Flows for the nine-month periods ended September 30, 2015 and September 30, 2014. Operating results for the nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015. The accompanying consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in ChoiceOne’s Annual Report on Form 10-K for the year ended December 31, 2014.
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 Transactions	Stock Transactions A total of 3,907 shares of common stock were issued to ChoiceOne’s Board of Directors for a cash price of $85,000 under the terms of the Directors’ Stock Purchase Plan in the first nine months of 2015. A total of 2,733 shares were issued upon the exercise of stock options in the first three quarters of 2015. A total of 3,370 shares of common stock were issued to employees for a cash price of $44,000 under the Employee Stock Purchase Plan in the first nine months of 2015. A total of 2,284 shares were issued to employees for Restricted Stock Units that vested during the first three quarters of 2015. A total of 16,200 shares of common stock were repurchased by ChoiceOne in the first nine months of 2015.
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, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of fair value of securities available for sale	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: September 30, 2015 Gross Gross (Dollars in thousands) Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 55,333 $ 274 $ (7 ) $ 55,600 U.S. Treasury 6,142 35 (1 ) 6,176 State and municipal 71,136 1,846 (101 ) 72,881 Mortgage-backed 7,476 62 (9 ) 7,529 Corporate 8,428 24 (17 ) 8,435 Foreign debt 1,000 1 — 1,001 Equity securities 2,280 132 — 2,412 Asset-backed securities 298 — (3 ) 295 Total $ 152,093 $ 2,374 $ (138 ) $ 154,329 December 31, 2014 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government and federal agency $ 44,584 $ 77 $ (158 ) $ 44,503 U.S. Treasury 8,077 11 (30 ) 8,058 State and municipal 68,376 1,697 (238 ) 69,835 Mortgage-backed 8,896 68 (22 ) 8,942 Corporate 7,529 25 (16 ) 7,538 Foreign debt 1,000 — (6 ) 994 Equity securities 2,280 — (5 ) 2,275 Asset-backed securities 378 — (2 ) 376 Total $ 141,120 $ 1,878 $ (477 ) $ 142,521

Loans and Allowance for Loan 17

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2015
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: (Dollars in thousands) Agricultural Commercial Consumer Commercial Construction Residential Real Estate Unallocated Total Allowance for Loan Losses Beginning balance $ 279 $ 498 $ 193 $ 1,284 $ 28 $ 1,375 $ 695 $ 4,352 Charge-offs — — (65 ) — — (25 ) — (90 ) Recoveries — 11 25 15 — 4 — 55 Provision 10 (14 ) 57 (179 ) 15 (2 ) 113 — Ending balance $ 289 $ 495 $ 210 $ 1,120 $ 43 $ 1,352 $ 808 $ 4,317 Nine Months Ended September 30, 2015 Beginning balance $ 187 $ 527 $ 183 $ 1,641 $ 9 $ 1,193 $ 433 $ 4,173 Charge-offs — — (172 ) — — (46 ) — (218 ) Recoveries 1 59 104 36 — 62 — 262 Provision 101 (91 ) 95 (557 ) 34 143 375 100 Ending balance $ 289 $ 495 $ 210 $ 1,120 $ 43 $ 1,352 $ 808 $ 4,317 Individually evaluated for impairment $ 3 $ 1 $ 29 $ 296 $ — $ 355 $ — $ 684 Collectively evaluated for impairment $ 286 $ 494 $ 181 $ 824 $ 43 $ 997 $ 808 $ 3,633 Three Months Ended September 30, 2014 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 September 30, 2014 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 Loans September 30, 2015 Individually evaluated for impairment $ 51 $ 107 $ 69 $ 3,325 $ — $ 2,473 $ 6,025 Collectively evaluated for impairment 37,626 88,658 20,504 95,879 4,701 89,653 337,021 Ending balance $ 37,677 $ 88,765 $ 20,573 $ 99,204 $ 4,701 $ 92,126 $ 343,046 December 31, 2014 Individually evaluated for impairment $ — $ 38 $ 36 $ 3,853 $ — $ 2,958 $ 6,885 Collectively evaluated for impairment 41,098 88,024 20,716 95,954 2,691 90,745 339,228 Ending balance $ 41,098 $ 88,062 $ 20,752 $ 99,807 $ 2,691 $ 93,703 $ 346,113
Schedule of the bank's 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, 2015 2014 2015 2014 2015 2014 Risk ratings 1 and 2 $ 7,576 $ 9,596 $ 9,149 $ 11,590 $ 3,322 $ 3,576 Risk rating 3 23,957 24,294 63,839 59,470 58,634 58,600 Risk rating 4 4,252 6,462 14,899 15,764 29,904 28,557 Risk rating 5 1,841 683 862 976 4,955 4,490 Risk rating 6 51 63 16 262 2,389 4,584 Risk rating 7 — — — — — — $ 37,677 $ 41,098 $ 88,765 $ 88,062 $ 99,204 $ 99,807 Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity: Consumer Construction Real Estate Residential Real Estate (Dollars in thousands) September 30, December 31, September 30, December 31, September 30, December 31, 2015 2014 2015 2014 2015 2014 Performing $ 20,544 $ 20,752 $ 4,701 $ 2,691 $ 89,619 $ 92,974 Nonperforming 29 — — — 2,059 58 Nonaccrual — — — — 448 671 $ 20,573 $ 20,752 $ 4,701 $ 2,691 $ 92,126 $ 93,703
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, 2015: Three Months Ended September 30, 2015 Nine Months Ended September 30, 2015 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 — $ — $ — 4 $ 448 $ 448 Residential real estate 1 85 85 2 193 193 1 $ 85 $ 85 6 $ 641 $ 641 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 TDRs as of September 30, 2015 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, 2015 that had been modified during the year prior to the default: Three Months Ended Nine Months Ended September 30, 2015 September 30, 2015 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Commercial real estate 2 $ 293 3 $ 409 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 September 30, 2014 September 30, 2014 (Dollars in thousands) Number Recorded Number Recorded of Loans Investment of Loans Investment Commercial and industrial 6 $ 1,315 6 $ 1,315 Commercial real estate 2 111 2 111 8 $ 1,426 8 $ 1,426
Schedule of impaired loans	Impaired loans by loan category follow: Unpaid (Dollars in thousands) Recorded Principal Related Investment Balance Allowance September 30, 2015 With no related allowance recorded Agricultural $ — $ — $ — Commercial and industrial 4 7 — Consumer — — — Commercial real estate 1,790 1,833 — Residential real estate 42 42 — Subtotal 1,836 1,882 — With an allowance recorded Agricultural 51 51 3 Commercial and industrial 103 103 1 Consumer 69 69 29 Commercial real estate 1,535 2,069 296 Residential real estate 2,431 2,444 355 Subtotal 4,189 4,736 684 Total Agricultural 51 51 3 Commercial and industrial 107 110 1 Consumer 69 69 29 Commercial real estate 3,325 3,902 296 Residential real estate 2,473 2,486 355 Total $ 6,025 $ 6,618 $ 684 December 31, 2014 With no related allowance recorded Agricultural $ — $ — $ — Commercial and industrial 38 43 — Consumer 8 8 — Commercial real estate 413 419 — Residential real estate 502 502 — Subtotal 961 972 — With an allowance recorded Agricultural — — — Commercial and industrial — — — Consumer 28 28 4 Commercial real estate 3,440 4,498 745 Residential real estate 2,456 2,474 365 Subtotal 5,924 7,000 1,114 Total Agricultural — — — Commercial and industrial 38 43 — Consumer 36 36 4 Commercial real estate 3,853 4,917 745 Residential real estate 2,958 2,976 365 Total $ 6,885 $ 7,972 $ 1,114 The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the nine months ended September 30, 2015 and 2014: Average Interest (Dollars in thousands) Recorded Income Investment Recognized September 30, 2015 With no related allowance recorded Agricultural $ — $ — Commercial and industrial 13 — Consumer 2 — Commercial real estate 941 23 Residential real estate 236 (1 ) Subtotal 1,192 22 With an allowance recorded Agricultural 65 (6 ) Commercial and industrial 26 1 Consumer 37 2 Commercial real estate 2,190 53 Residential real estate 2,402 64 Subtotal 4,720 114 Total Agricultural 65 (6 ) Commercial and industrial 39 1 Consumer 39 2 Commercial real estate 3,131 76 Residential real estate 2,638 63 Total $ 5,912 $ 136 September 30, 2014 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
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 September 30, 2015 Agricultural $ — $ — $ 51 $ 51 $ 37,626 $ 37,677 $ — Commercial and industrial 163 103 4 270 88,495 88,765 — Consumer 135 20 5 160 20,413 20,573 5 Commercial real estate 909 1,096 480 2,485 96,719 99,204 — Construction real estate — — — — 4,701 4,701 — Residential real estate 1,244 183 73 1,500 90,626 92,126 58 $ 2,451 $ 1,402 $ 613 $ 4,466 $ 338,580 $ 343,046 $ 63 December 31, 2014 Agricultural $ — $ — $ — $ — $ 41,098 $ 41,098 $ — Commercial and industrial 33 260 — 293 87,769 88,062 — Consumer 66 10 — 76 20,676 20,752 — Commercial real estate 172 51 699 922 98,885 99,807 — Construction real estate — — — — 2,691 2,691 — Residential real estate 1,376 404 363 2,143 91,560 93,703 58 $ 1,647 $ 725 $ 1,062 $ 3,434 $ 342,679 $ 346,113 $ 58 (1) Includes nonaccrual loans.
Schedule of nonaccrual loans by loan category	Nonaccrual loans by loan category follow: (Dollars in thousands) September 30, December 31, 2015 2014 Agricultural $ 51 $ — Commercial and industrial 4 38 Consumer — — Commercial real estate 897 2,652 Construction real estate — — Residential real estate 448 671 $ 1,400 $ 3,361

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of basic earnings per share and diluted 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, 2015 2014 2015 2014 Basic Earnings Per Share Net income available to common shareholders $ 1,450 $ 1,554 $ 4,523 $ 4,139 Weighted average common shares outstanding 3,289,146 3,300,139 3,287,765 3,298,321 Basic earnings per share $ 0.44 $ 0.47 $ 1.37 $ 1.25 Diluted Earnings Per Share Net income available to common shareholders $ 1,450 $ 1,554 $ 4,523 $ 4,139 Weighted average common shares outstanding 3,289,146 3,300,139 3,287,765 3,298,321 Plus dilutive stock options and restricted stock units 6,686 9,129 6,841 8,662 Weighted average common shares outstanding and potentially dilutive shares 3,295,832 3,309,268 3,294,606 3,306,983 Diluted earnings per share $ 0.44 $ 0.47 $ 1.37 $ 1.25

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of carrying value and fair value of financial assets and liabilities	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) September 30, 2015 Assets: Cash and due from banks $ 12,387 $ 12,387 $ 12,387 $ — $ — Securities available for sale 154,329 154,329 912 142,904 10,513 Federal Home Loan Bank and Federal Reserve Bank stock 3,187 3,187 — 3,187 — Loans held for sale 2,559 2,639 — — 2,639 Loans, net 338,729 345,497 — — 345,497 Liabilities: Noninterest-bearing deposits 114,805 114,805 — 114,805 — Interest-bearing deposits 352,291 352,355 — 352,355 — Federal funds purchased 1,171 1,171 — 1,171 — Repurchase agreements 7,038 7,038 — 7,038 — Federal Home Loan Bank advances 6,840 6,880 — 6,880 — December 31, 2014 Assets: Cash and due from banks $ 16,650 $ 16,650 $ 16,650 $ — $ — Securities available for sale 142,521 142,521 775 130,104 11,642 Federal Home Loan Bank and Federal Reserve Bank stock 3,185 3,185 — 3,185 — Loans held for sale 2,170 2,237 — — 2,237 Loans, net 341,940 345,656 — — 345,656 Liabilities: Noninterest-bearing deposits 113,006 113,006 — 113,006 — Interest-bearing deposits 321,822 321,757 — 321,757 — Repurchase agreements 26,743 26,743 — 26,743 — Federal Home Loan Bank advances 18,363 18,402 — 18,402 —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of assets measured at fair value on a recurring basis	There were no liabilities measured at fair value as of September 30, 2015 or December 31, 2014. 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, 2015 U.S. Treasury notes and bonds $ — $ 6,176 $ — $ 6,176 U.S. Government and federal agency — 55,600 — 55,600 State and municipal — 64,266 8,615 72,881 Mortgage-backed — 7,529 — 7,529 Corporate — 8,037 398 8,435 Foreign debt — 1,001 — 1,001 Equity securities 912 — 1,500 2,412 Asset backed securities — 295 — 295 Total $ 912 $ 142,904 $ 10,513 $ 154,329 Investment Securities, Available for Sale - December 31, 2014 U.S. Treasury notes and bonds $ — $ 8,058 $ — $ 8,058 U.S. Government and federal agency — 44,503 — 44,503 State and municipal — 60,091 9,744 69,835 Mortgage-backed — 8,942 — 8,942 Corporate — 7,140 398 7,538 Foreign debt — 994 — 994 Equity securities 775 — 1,500 2,275 Asset backed securities — 376 — 376 Total $ 775 $ 130,104 $ 11,642 $ 142,521
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) 2015 2014 Investment Securities, Available for Sale Balance, January 1 $ 11,642 $ 11,328 Total realized and unrealized gains included in income — (11 ) Total unrealized gains (losses) included in other comprehensive income 946 (115 ) Net purchases, sales, calls, and maturities (2,075 ) (84 ) Net transfers into Level 3 — 74 Balance, September 30 $ 10,513 $ 11,192
Schedule of assets measured at fair value on a nonrecurring basis	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 Dates Indicated (Level 1) (Level 2) (Level 3) Impaired Loans September 30, 2015 $ 6,025 $ — $ — $ 6,025 December 31, 2014 $ 6,885 $ — $ — $ 6,885 Other Real Estate September 30, 2015 $ 132 $ — $ — $ 132 December 31, 2014 $ 150 $ — $ — $ 150

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Details Narrative) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)shares
Number of Options exercised	2,733
Stock repurchased during period (shares)	16,200
Restricted stock issued during period (shares)	2,284
Director's Stock Purchase Plan
Shares issued (value) | $	$ 85,000
Shares issued (shares)	3,907
Employee Stock Purchase Plan
Shares issued (value) | $	$ 44,000
Shares issued (shares)	3,370

Securities (Details)

Securities (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 152,093	$ 141,120
Gross Unrealized Gains	2,374	1,878
Gross Unrealized Losses	(138)	(477)
Fair Value	154,329	142,521
U.S. Government and federal agency [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	55,333	44,584
Gross Unrealized Gains	274	77
Gross Unrealized Losses	(7)	(158)
Fair Value	55,600	44,503
U.S. Treasury notes and bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,142	8,077
Gross Unrealized Gains	35	11
Gross Unrealized Losses	(1)	(30)
Fair Value	6,176	8,058
State and municipal [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	71,136	68,376
Gross Unrealized Gains	1,846	1,697
Gross Unrealized Losses	(101)	(238)
Fair Value	72,881	69,835
Mortgage-backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	7,476	8,896
Gross Unrealized Gains	62	68
Gross Unrealized Losses	(9)	(22)
Fair Value	7,529	8,942
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,428	7,529
Gross Unrealized Gains	24	25
Gross Unrealized Losses	(17)	(16)
Fair Value	8,435	7,538
Foreign Debt [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,000	1,000
Gross Unrealized Gains	1
Gross Unrealized Losses		(6)
Fair Value	1,001	994
Equity securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,280	2,280
Gross Unrealized Gains	132
Gross Unrealized Losses		(5)
Fair Value	2,412	2,275
Asset-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	298	378
Gross Unrealized Losses	(3)	(2)
Fair Value	$ 295	$ 376

Loans and Allowance for Loan 23

Loans and Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Allowance for Loan Losses
Beginning balance	$ 4,352	$ 4,656	$ 4,173	$ 4,735
Charge-offs	(90)	(89)	(218)	(501)
Recoveries	$ 55	$ 93	262	326
Provision			100	100
Ending balance	$ 4,317	$ 4,660	4,317	4,660
Individually evaluated for impairment	684	1,381	684	1,381
Collectively evaluated for impairment	3,633	3,279	3,633	3,279
Loans
Individually evaluated for impairment, beginning			6,885
Collectively evaluated for impairment, beginning			339,228
Loans, beginning			346,113
Individually evaluated for impairment, ending	6,025		6,025
Collectively evaluated for impairment, ending	337,021		337,021
Loans, ending	343,046		343,046
Agricultural [Member]
Allowance for Loan Losses
Beginning balance	$ 279	$ 180	$ 187	$ 179
Charge-offs
Recoveries		$ 6	$ 1	$ 10
Provision	$ 10	(47)	101	(50)
Ending balance	289	139	289	139
Individually evaluated for impairment	3	6	3	6
Collectively evaluated for impairment	286	133	286	133
Loans
Collectively evaluated for impairment, beginning			41,098
Loans, beginning			41,098
Individually evaluated for impairment, ending	51		51
Collectively evaluated for impairment, ending	37,626		37,626
Loans, ending	37,677		37,677
Commercial and Industrial [Member]
Allowance for Loan Losses
Beginning balance	$ 498	$ 677	$ 527	$ 562
Charge-offs
Recoveries	$ 11	$ 23	$ 59	$ 90
Provision	(14)	(78)	(91)	(30)
Ending balance	495	622	495	622
Individually evaluated for impairment	1	18	1	18
Collectively evaluated for impairment	494	604	494	604
Loans
Individually evaluated for impairment, beginning			38
Collectively evaluated for impairment, beginning			88,024
Loans, beginning			88,062
Individually evaluated for impairment, ending	107		107
Collectively evaluated for impairment, ending	88,658		88,658
Loans, ending	88,765		88,765
Consumer [Member]
Allowance for Loan Losses
Beginning balance	193	195	183	192
Charge-offs	(65)	(82)	(172)	(199)
Recoveries	25	39	104	146
Provision	57	42	95	55
Ending balance	210	194	210	194
Individually evaluated for impairment	29	3	29	3
Collectively evaluated for impairment	181	191	181	191
Loans
Individually evaluated for impairment, beginning			36
Collectively evaluated for impairment, beginning			20,716
Loans, beginning			20,752
Individually evaluated for impairment, ending	69		69
Collectively evaluated for impairment, ending	20,504		20,504
Loans, ending	20,573		20,573
Commercial Real Estate [Member]
Allowance for Loan Losses
Beginning balance	$ 1,284	$ 1,743	$ 1,641	1,842
Charge-offs				(185)
Recoveries	$ 15	$ 16	$ 36	39
Provision	(179)	325	(557)	388
Ending balance	1,120	2,084	1,120	2,084
Individually evaluated for impairment	296	1,053	296	1,053
Collectively evaluated for impairment	824	1,031	824	1,031
Loans
Individually evaluated for impairment, beginning			3,853
Collectively evaluated for impairment, beginning			95,954
Loans, beginning			99,807
Individually evaluated for impairment, ending	3,325		3,325
Collectively evaluated for impairment, ending	95,879		95,879
Loans, ending	99,204		99,204
Construction Real Estate [Member]
Allowance for Loan Losses
Beginning balance	$ 28	$ 5	$ 9	$ 12
Charge-offs
Recoveries
Provision	$ 15	$ 1	$ 34	$ (6)
Ending balance	$ 43	$ 6	$ 43	$ 6
Individually evaluated for impairment
Collectively evaluated for impairment	$ 43	$ 6	$ 43	$ 6
Loans
Collectively evaluated for impairment, beginning			2,691
Loans, beginning			$ 2,691
Individually evaluated for impairment, ending
Collectively evaluated for impairment, ending	$ 4,701		$ 4,701
Loans, ending	4,701		4,701
Residential Real Estate [Member]
Allowance for Loan Losses
Beginning balance	1,375	1,269	1,193	1,625
Charge-offs	(25)	(7)	(46)	(117)
Recoveries	4	9	62	41
Provision	(2)	(120)	143	(398)
Ending balance	1,352	1,151	1,352	1,151
Individually evaluated for impairment	355	301	355	301
Collectively evaluated for impairment	997	850	997	850
Loans
Individually evaluated for impairment, beginning			2,958
Collectively evaluated for impairment, beginning			90,745
Loans, beginning			93,703
Individually evaluated for impairment, ending	2,473		2,473
Collectively evaluated for impairment, ending	89,653		89,653
Loans, ending	92,126		92,126
Unallocated [Member]
Allowance for Loan Losses
Beginning balance	$ 695	$ 587	$ 433	$ 323
Charge-offs
Recoveries
Provision	$ 113	$ (123)	$ 375	$ 141
Ending balance	$ 808	$ 464	$ 808	$ 464
Individually evaluated for impairment
Collectively evaluated for impairment	$ 808	$ 464	$ 808	$ 464

Loans and Allowance for Loan 24

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 343,046	$ 346,113
Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	37,677	41,098
Agricultural [Member] | Risk ratings 1 and 2 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	7,576	9,596
Agricultural [Member] | Risk ratings 3 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	23,957	24,294
Agricultural [Member] | Risk ratings 4 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	4,252	6,462
Agricultural [Member] | Risk ratings 5 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	1,841	683
Agricultural [Member] | Risk ratings 6 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 51	$ 63
Agricultural [Member] | Risk ratings 7 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 88,765	$ 88,062
Commercial and Industrial [Member] | Risk ratings 1 and 2 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	9,149	11,590
Commercial and Industrial [Member] | Risk ratings 3 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	63,839	59,470
Commercial and Industrial [Member] | Risk ratings 4 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	14,899	15,764
Commercial and Industrial [Member] | Risk ratings 5 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	862	976
Commercial and Industrial [Member] | Risk ratings 6 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 16	$ 262
Commercial and Industrial [Member] | Risk ratings 7 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 99,204	$ 99,807
Commercial Real Estate [Member] | Risk ratings 1 and 2 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	3,322	3,576
Commercial Real Estate [Member] | Risk ratings 3 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	58,634	58,600
Commercial Real Estate [Member] | Risk ratings 4 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	29,904	28,557
Commercial Real Estate [Member] | Risk ratings 5 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	4,955	4,490
Commercial Real Estate [Member] | Risk ratings 6 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 2,389	$ 4,584
Commercial Real Estate [Member] | Risk ratings 7 [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans

Loans and Allowance for Loan 25

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 343,046	$ 346,113
Nonaccrual past due loans	1,400	3,361
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	20,573	20,752
Consumer [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	20,544	$ 20,752
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	29
Construction Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	4,701	$ 2,691
Construction Real Estate [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 4,701	$ 2,691
Construction Real Estate [Member] | Nonperforming [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans
Residential Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 92,126	$ 93,703
Nonaccrual past due loans	448	671
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	89,619	92,974
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, Recorded Investment [Line Items]
Risk rated loans	$ 2,059	$ 58

Loans and Allowance for Loan 26

Loans and Allowance for Loan Losses (Details 3) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)Number of loans TDRs	Sep. 30, 2014USD ($)Number of loans TDRs	Sep. 30, 2015USD ($)Number of loans TDRs	Sep. 30, 2014USD ($)Number of loans TDRs
Financing Receivable, Modifications [Line Items]
Number of loans TDRs | Number of loans TDRs	1	3	6	7
Number of loans with payment default | Number of loans TDRs		8		8
Pre-Modification Outstanding Recorded Investment	$ 85	$ 928	$ 641	$ 1,451
Post Modification Oustanding Recorded Investment	$ 85	924	$ 641	1,448
Post Modification Oustanding Recorded Investment - past due for 30 days or more		$ 1,426		$ 1,426
Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of loans TDRs | Number of loans TDRs		2	4	5
Number of loans with payment default | Number of loans TDRs	2	2	3	2
Pre-Modification Outstanding Recorded Investment		$ 731	$ 448	$ 1,165
Post Modification Oustanding Recorded Investment		731	448	1,167
Post Modification Oustanding Recorded Investment - past due for 30 days or more	$ 293	$ 111	$ 409	$ 111
Residential Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of loans TDRs | Number of loans TDRs	1	1	2	2
Pre-Modification Outstanding Recorded Investment	$ 85	$ 197	$ 193	$ 286
Post Modification Oustanding Recorded Investment	$ 85	$ 193	$ 193	$ 281
Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Number of loans with payment default | Number of loans TDRs		6		6
Post Modification Oustanding Recorded Investment - past due for 30 days or more		$ 1,315		$ 1,315

Loans and Allowance for Loan 27

Loans and Allowance for Loan Losses (Details 4) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Impaired and Restructured Loans with or with no related allowance recorded
Recorded Investment With no related allowance recorded - 12/31	$ 961
Recorded Investment With no related allowance recorded - 09/30	1,836
Unpaid Principal Balance With no related allowance recorded - 12/31	972
Unpaid Principal Balance With no related allowance recorded - 09/30	1,882
Average Recorded Investment With no related allowance recorded	1,192	$ 1,033
Interest Income Recognized With no related allowance recorded	22	10
Recorded Investment With an allowance recorded - 12/31	5,924
Recorded Investment With an allowance recorded - 9/30	4,189
Unpaid Principal Balance With an allowance recorded - 12/31	7,000
Unpaid Principal Balance With an allowance recorded - 9/30	4,736
Related Allowance - 12/31	1,114
Related Allowance - 9/30	684
Average Recorded Investment With an allowance recorded	4,720	6,903
Interest Income Recognized With an allowance recorded	114	146
Recorded Investment - 12/31	6,885
Recorded Investment - 09/30	6,025
Unpaid Principal Balance - 12/31	7,972
Unpaid Principal Balance - 09/30	6,618
Average Recorded Investment	5,912	7,936
Interest Income Recognized	136	156
Agricultural [Member]
Impaired and Restructured Loans with or with no related allowance recorded
Average Recorded Investment With no related allowance recorded		113
Recorded Investment With an allowance recorded - 9/30	51
Unpaid Principal Balance With an allowance recorded - 9/30	51
Related Allowance - 9/30	3
Average Recorded Investment With an allowance recorded	65	162
Interest Income Recognized With an allowance recorded	(6)
Recorded Investment - 09/30	51
Unpaid Principal Balance - 09/30	51
Average Recorded Investment	65	275
Interest Income Recognized	(6)
Commercial and Industrial [Member]
Impaired and Restructured Loans with or with no related allowance recorded
Recorded Investment With no related allowance recorded - 12/31	38
Recorded Investment With no related allowance recorded - 09/30	4
Unpaid Principal Balance With no related allowance recorded - 12/31	43
Unpaid Principal Balance With no related allowance recorded - 09/30	7
Average Recorded Investment With no related allowance recorded	13	91
Recorded Investment With an allowance recorded - 9/30	103
Unpaid Principal Balance With an allowance recorded - 9/30	103
Related Allowance - 9/30	1
Average Recorded Investment With an allowance recorded	26	365
Interest Income Recognized With an allowance recorded	1	4
Recorded Investment - 12/31	38
Recorded Investment - 09/30	107
Unpaid Principal Balance - 12/31	43
Unpaid Principal Balance - 09/30	110
Average Recorded Investment	39	457
Interest Income Recognized	1	4
Consumer [Member]
Impaired and Restructured Loans with or with no related allowance recorded
Recorded Investment With no related allowance recorded - 12/31	8
Unpaid Principal Balance With no related allowance recorded - 12/31	8
Average Recorded Investment With no related allowance recorded	2	1
Recorded Investment With an allowance recorded - 12/31	28
Recorded Investment With an allowance recorded - 9/30	69
Unpaid Principal Balance With an allowance recorded - 12/31	28
Unpaid Principal Balance With an allowance recorded - 9/30	69
Related Allowance - 12/31	4
Related Allowance - 9/30	29
Average Recorded Investment With an allowance recorded	37	32
Interest Income Recognized With an allowance recorded	2	2
Recorded Investment - 12/31	36
Recorded Investment - 09/30	69
Unpaid Principal Balance - 12/31	36
Unpaid Principal Balance - 09/30	69
Average Recorded Investment	39	33
Interest Income Recognized	2	2
Commercial Real Estate [Member]
Impaired and Restructured Loans with or with no related allowance recorded
Recorded Investment With no related allowance recorded - 12/31	413
Recorded Investment With no related allowance recorded - 09/30	1,790
Unpaid Principal Balance With no related allowance recorded - 12/31	419
Unpaid Principal Balance With no related allowance recorded - 09/30	1,833
Average Recorded Investment With no related allowance recorded	941	338
Interest Income Recognized With no related allowance recorded	23	5
Recorded Investment With an allowance recorded - 12/31	3,440
Recorded Investment With an allowance recorded - 9/30	1,535
Unpaid Principal Balance With an allowance recorded - 12/31	4,498
Unpaid Principal Balance With an allowance recorded - 9/30	2,069
Related Allowance - 12/31	745
Related Allowance - 9/30	296
Average Recorded Investment With an allowance recorded	2,190	4,055
Interest Income Recognized With an allowance recorded	53	71
Recorded Investment - 12/31	3,853
Recorded Investment - 09/30	3,325
Unpaid Principal Balance - 12/31	4,917
Unpaid Principal Balance - 09/30	3,902
Average Recorded Investment	3,131	4,392
Interest Income Recognized	76	76
Residential Real Estate [Member]
Impaired and Restructured Loans with or with no related allowance recorded
Recorded Investment With no related allowance recorded - 12/31	502
Recorded Investment With no related allowance recorded - 09/30	42
Unpaid Principal Balance With no related allowance recorded - 12/31	502
Unpaid Principal Balance With no related allowance recorded - 09/30	42
Average Recorded Investment With no related allowance recorded	236	490
Interest Income Recognized With no related allowance recorded	(1)	5
Recorded Investment With an allowance recorded - 12/31	2,456
Recorded Investment With an allowance recorded - 9/30	2,431
Unpaid Principal Balance With an allowance recorded - 12/31	2,474
Unpaid Principal Balance With an allowance recorded - 9/30	2,444
Related Allowance - 12/31	365
Related Allowance - 9/30	355
Average Recorded Investment With an allowance recorded	2,402	2,289
Interest Income Recognized With an allowance recorded	64	69
Recorded Investment - 12/31	2,958
Recorded Investment - 09/30	2,473
Unpaid Principal Balance - 12/31	2,976
Unpaid Principal Balance - 09/30	2,486
Average Recorded Investment	2,638	2,779
Interest Income Recognized	$ 63	$ 74

Loans and Allowance for Loan 28

Loans and Allowance for Loan Losses (Details 5) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		$ 4,466	$ 3,434	[1]
Loans Not Past Due		338,580	342,679
Loans		343,046	346,113
90 Days Past Due and Accruing		63	58
30 to 59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		2,451	1,647
60 to 89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		1,402	725
Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	613	1,062
Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		51
Loans Not Past Due		37,626	41,098
Loans		37,677	41,098
Agricultural [Member] | Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	51
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		270	293	[1]
Loans Not Past Due		88,495	87,769
Loans		88,765	88,062
Commercial and Industrial [Member] | 30 to 59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		163	33
Commercial and Industrial [Member] | 60 to 89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		103	260
Commercial and Industrial [Member] | Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	4
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		160	76	[1]
Loans Not Past Due		20,413	20,676
Loans		20,573	20,752
90 Days Past Due and Accruing		5
Consumer [Member] | 30 to 59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		135	66
Consumer [Member] | 60 to 89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		20	10
Consumer [Member] | Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	5
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		2,485	922	[1]
Loans Not Past Due		96,719	98,885
Loans		99,204	99,807
Commercial Real Estate [Member] | 30 to 59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		909	172
Commercial Real Estate [Member] | 60 to 89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		1,096	51
Commercial Real Estate [Member] | Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	480	699
Construction Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Not Past Due		4,701	2,691
Loans		4,701	2,691
Residential Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	1,500	2,143
Loans Not Past Due		90,626	91,560
Loans		92,126	93,703
90 Days Past Due and Accruing		58	58
Residential Real Estate [Member] | 30 to 59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		1,244	1,376
Residential Real Estate [Member] | 60 to 89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total		183	404
Residential Real Estate [Member] | Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past Due Total	[1]	$ 73	$ 363
[1]	Includes nonaccrual loans

Loans and Allowance for Loan 29

Loans and Allowance for Loan Losses (Details 6) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual past due loans	$ 1,400	$ 3,361
Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual past due loans	51
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual past due loans	4	38
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual past due loans	897	2,652
Residential Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual past due loans	$ 448	$ 671

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Basic Earnings Per Share
Net income	$ 1,450	$ 1,554	$ 4,523	$ 4,139
Weighted average common shares outstanding	3,289,146	3,300,139	3,287,765	3,298,321
Basic earnings per share	$ 0.44	$ 0.47	$ 1.37	$ 1.25
Diluted Earnings Per Share
Plus dilutive stock options and restricted stock units	6,686	9,129	6,841	8,662
Weighted average common shares outstanding and potentially dilutive shares	3,295,832	3,309,268	3,294,606	3,306,983
Diluted earnings per share	$ 0.44	$ 0.47	$ 1.37	$ 1.25

Earnings Per Share (Details Nar

Earnings Per Share (Details Narrative) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share [Abstract]
Stock options considered to be anti-dilutive to earnings per share	0	6,038	0	6,038

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets:
Securities available for sale	$ 154,329	$ 142,521
Liabilities:
Noninterest-bearing deposits	114,805	113,006
Interest-bearing deposits	352,291	321,822
Federal funds purchased	1,171
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets:
Cash and due from banks	12,387	16,650
Securities available for sale	912	775
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Securities available for sale	142,904	130,104
Federal Home Loan Bank and Federal Reserve Bank stock	3,187	3,185
Loans held for sale		2,237
Liabilities:
Noninterest-bearing deposits	114,805	113,006
Interest-bearing deposits	352,355	321,757
Federal funds purchased	1,171
Repurchase agreements	7,038	26,743
Federal Home Loan Bank advances	6,880	18,402
Significant Unobservable Inputs (Level 3) [Member]
Assets:
Securities available for sale	10,513	11,642
Loans held for sale	2,639
Loans, net	345,497	345,656
Carrying Amount [Member]
Assets:
Cash and due from banks	12,387	16,650
Securities available for sale	154,329	142,521
Federal Home Loan Bank and Federal Reserve Bank stock	3,187	3,185
Loans held for sale	2,559	2,170
Loans, net	338,729	341,940
Liabilities:
Noninterest-bearing deposits	114,805	113,006
Interest-bearing deposits	352,291	321,822
Federal funds purchased	1,171
Repurchase agreements	7,038	26,743
Federal Home Loan Bank advances	6,840	18,363
Estimated Fair Value [Member]
Assets:
Cash and due from banks	12,387	16,650
Securities available for sale	154,329	142,521
Federal Home Loan Bank and Federal Reserve Bank stock	3,187	3,185
Loans held for sale	2,639	2,237
Loans, net	345,497	345,656
Liabilities:
Noninterest-bearing deposits	114,805	113,006
Interest-bearing deposits	352,355	321,757
Federal funds purchased	1,171
Repurchase agreements	7,038	26,743
Federal Home Loan Bank advances	$ 6,880	$ 18,402

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 154,329	$ 142,521
Equity securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	2,412	2,275
U.S. Treasury notes and bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	6,176	8,058
U.S. Government and federal agency [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	55,600	44,503
State and municipal [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	72,881	69,835
Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	7,529	8,942
Corporate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	8,435	7,538
Foreign Debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	1,001	994
Asset-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	295	376
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	912	775
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	142,904	130,104
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	10,513	11,642
Fair Value Measured on a Recurring Basis [Member] | Asset-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale		376
Fair Value Measured on a Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	912	775
Fair Value Measured on a Recurring Basis [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Equity securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	912	775
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	142,904	130,104
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Treasury notes and bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	6,176	8,058
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | U.S. Government and federal agency [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	55,600	44,503
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | State and municipal [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	64,266	60,091
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	7,529	8,942
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Corporate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	8,037	7,140
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Foreign Debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	1,001	994
Fair Value Measured on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | Asset-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	295	376
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	10,513	11,642
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Equity securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	1,500	1,500
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | State and municipal [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	8,615	9,744
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | Corporate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 398	$ 398

Fair Value Measurements (Deta34

Fair Value Measurements (Details 1) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Changes in Level 3 Investment Securities, Available for Sale Measured at Fair Value on a Recurring Basis
Total unrealized gains (losses) included in other comprehensive income	$ 946
Fair Value Measured on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member]
Changes in Level 3 Investment Securities, Available for Sale Measured at Fair Value on a Recurring Basis
Balance at the beginning of year	11,642	$ 11,328
Total realized and unrealized gains included in income		(11)
Total unrealized gains (losses) included in other comprehensive income	946	(115)
Net purchases, sales, calls, and maturities	(2,075)	(84)
Net transfers into Level 3		74
Balance at the end of year	$ 10,513	$ 11,192

Fair Value Measurements (Deta35

Fair Value Measurements (Details 2) - Fair Value measured on a Non-Recurring Basis [Member] - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	$ 6,025	$ 6,885
Other real estate owned, net	132	150
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Loans	6,025	6,885
Other real estate owned, net	$ 132	$ 150

Fair Value Measurements (Deta36

Fair Value Measurements (Details Narrative) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Fair Value Disclosures [Abstract]
Level 3 securities purchased	$ 1,750
Total unrealized gains/(losses) included in other comprehensive income	$ 946