Emclaire Financial (EMCF) 10-K 24 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Mar. 24, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	EMCLAIRE FINANCIAL CORP
Entity Central Index Key	858,800
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 43.7
Trading Symbol	EMCF
Entity Common Stock, Shares Outstanding		2,152,358

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 2,758	$ 2,359
Interest earning deposits with banks	14,810	9,187
Total cash and cash equivalents	17,568	11,546
Securities available for sale	101,560	112,981
Loans receivable, net of allowance for loan losses of $5,545 and $5,205	515,435	429,891
Loans held for sale	68	0
Federal bank stocks, at cost	4,861	4,240
Bank-owned life insurance	11,390	11,056
Accrued interest receivable	1,815	1,501
Premises and equipment, net	18,282	16,114
Goodwill	10,288	3,664
Core deposit intangible, net	560	554
Prepaid expenses and other assets	10,308	9,048
Total Assets	692,135	600,595
Deposits:
Non-interest bearing	123,717	119,790
Interest bearing	461,223	370,097
Total deposits	584,940	489,887
Borrowed funds	44,000	49,250
Accrued interest payable	239	179
Accrued expenses and other liabilities	8,883	8,440
Total Liabilities	638,062	547,756
Commitments and Contingent Liabilities (Note 13)
Stockholders' Equity
Common stock, $1.25 par value, 12,000,000 shares authorized; 2,254,375 and 2,246,825 shares issued; 2,152,358 and 2,144,808 shares outstanding	2,818	2,808
Additional paid-in capital	27,900	27,701
Treasury stock, at cost; 102,017 shares	(2,114)	(2,114)
Retained earnings	29,960	28,206
Accumulated other comprehensive loss	(4,491)	(3,762)
Total Stockholders' Equity	54,073	52,839
Total Liabilities and Stockholders' Equity	$ 692,135	$ 600,595

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets
Allowance for loan losses	$ 5,545	$ 5,205
Stockholders' Equity
Common stock, par value (in dollars per share)	$ 1.25	$ 1.25
Common stock authorized (in shares)	12,000,000	12,000,000
Common stock issued (in shares)	2,254,375	2,246,825
Common stock outstanding (in shares)	2,152,358	2,144,808
Treasury stock (in shares)	102,017	102,017

Consolidated Statements of Net

Consolidated Statements of Net Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Interest and dividend income
Loans receivable, including fees	$ 20,814	$ 17,578
Securities:
Taxable	1,662	1,965
Exempt from federal income tax	628	807
Federal bank stocks	186	164
Deposits with banks	135	68
Total interest and dividend income	23,425	20,582
Interest expense
Deposits	2,791	2,144
Short-term borrowed funds	78	87
Long-term borrowed funds	1,076	604
Total interest expense	3,945	2,835
Net interest income	19,480	17,747
Provision for loan losses	464	381
Net interest income after provision for loan losses	19,016	17,366
Noninterest income
Fees and service charges	1,616	1,477
Net gain on sales of available for sale securities	82	854
Net gain on sales of loans	119	0
Earnings on bank-owned life insurance	406	396
Other	1,432	1,367
Total noninterest income	3,655	4,094
Noninterest expense
Compensation and employee benefits	8,630	8,223
Premises and equipment	2,849	2,651
Intangible asset amortization	226	195
Professional fees	876	816
Federal deposit insurance	416	376
Acquisition costs	401	134
Other	4,039	3,770
Total noninterest expense	17,437	16,165
Income before provision for income taxes	5,234	5,295
Provision for income taxes	1,248	1,141
Net income	3,986	4,154
Preferred stock dividends	0	75
Net income available to common stockholders	$ 3,986	$ 4,079
Earnings per common share
Basic (in dollars per share)	$ 1.86	$ 2.06
Diluted (in dollars per share)	$ 1.85	$ 2.05

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 3,986	$ 4,154
Unrealized gains/(losses) on securities:
Unrealized holding gain (loss) arising during the period	(571)	179
Reclassification adjustment for gains included in net income	(82)	(854)
Other comprehensive income (loss) on securities	(653)	(675)
Tax effect	222	229
Net of tax	(431)	(446)
Defined benefit pension plans:
Net loss arising during the period	(671)	(657)
Reclassification adjustment for amortization of prior service benefit and net loss included in net periodic pension cost	220	174
Defined benefit pension plans	(451)	(483)
Tax effect	153	165
Net of tax	(298)	(318)
Total other comprehensive loss	(729)	(764)
Comprehensive income	$ 3,257	$ 3,390

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Treasury Stock	Retained Earnings	Accumulated Other Comprehensive Loss
Balance at beginning of period at Dec. 31, 2014	$ 47,990	$ 5,000	$ 2,353	$ 19,740	$ (2,114)	$ 26,009	$ (2,998)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,154					4,154
Other comprehensive loss	(764)						(764)
Stock compensation expense	184			184
Exercise of stock options (3,750 shares), including tax benefit	65		5	60
Issuance of common stock (350,000 shares)	8,151		437	7,714
Issuance of common stock for restricted stock awards (10,400 shares), including tax benefit	16		13	3
Redemption of preferred stock, Series B	(5,000)	(5,000)
Preferred dividends	(75)					(75)
Cash dividends declared on common stock ($0.96 per share)	(1,882)					(1,882)
Balance at end of period at Dec. 31, 2015	52,839	0	2,808	27,701	(2,114)	28,206	(3,762)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,986					3,986
Other comprehensive loss	(729)						(729)
Stock compensation expense	205			205
Issuance of common stock for restricted stock awards (10,400 shares), including tax benefit	4		10	(6)
Cash dividends declared on common stock ($0.96 per share)	(2,232)					(2,232)
Balance at end of period at Dec. 31, 2016	$ 54,073	$ 0	$ 2,818	$ 27,900	$ (2,114)	$ 29,960	$ (4,491)

Consolidated Statements of Cha7

Consolidated Statements of Changes in Stockholders' Equity [Parenthetical] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Statement of Stockholders' Equity [Abstract]
Exercise of stock options (in shares)	0	3,750
Issuance of common stock (in shares)		350,000
Issuance of common stock for restricted stock awards (in shares)	7,550	10,400
Cash dividends declared on common stock (in dollars per share)	$ 1.04	$ 0.96

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net income	$ 3,986	$ 4,154
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of premises and equipment	1,133	1,039
Provision for loan losses	464	381
Amortization/accretion of premiums, discounts and deferred costs and fees, net	434	362
Amortization of intangible assets and mortgage servicing rights	246	196
Realized gains on sales of available for sale securities, net	(82)	(854)
Net gains on sales of loans	(119)	0
Net gains on foreclosed real estate	(22)	(15)
Net loss on sales of bank premises and equipment	10	0
Loans originated for sale	(2,224)	0
Proceeds from the sale of loans originated for sale	2,198	0
Write-down of foreclosed real estate	0	13
Restricted stock and stock option compensation	205	184
Increase in bank-owned life insurance, net	(334)	(328)
(Increase) decrease in accrued interest receivable	(127)	42
(Increase) decrease in deferred taxes	203	1,146
(Increase) decrease in prepaid expenses and other assets	(141)	(3,619)
Increase (decrease) in accrued interest payable	31	(20)
Increase (decrease) in accrued expenses and other liabilities	(201)	738
Net cash provided by operating activities	5,660	3,419
Cash flows from investing activities
Loan originations and principal collections, net	(15,466)	(27,836)
Purchase of residential mortgage loans	(6,911)	(19,481)
Proceeds from sales of loans held for sale previously classified as portfolio loans	1,739	0
Settlement of syndicated national credits	0	(7,039)
Available for sale securities:
Sales	6,618	36,314
Maturities, repayments and calls	22,790	27,873
Purchases	(18,522)	(27,117)
Net cash paid for acquisition	(3,309)	0
Redemption (purchase) of federal bank stocks, net	357	(1,834)
Purchases of premises and equipment	(2,142)	(2,009)
Proceeds from the sale of foreclosed real estate	333	307
Net cash used in investing activities	(14,513)	(20,822)
Cash flows from financing activities
Net increase (decrease) in deposits	22,353	(11,932)
Proceeds from long-term debt	5,000	20,000
Repayments on long-term debt	(5,500)	0
Net change in short-term borrowings	(4,750)	7,750
Proceeds from issuance of common stock	4	8,151
Redemption of preferred stock (Series B)	0	(5,000)
Proceeds from exercise of stock options, including tax benefit	0	81
Dividends paid	(2,232)	(1,957)
Net cash provided by financing activities	14,875	17,093
Net increase (decrease) in cash and cash equivalents	6,022	(310)
Cash and cash equivalents at beginning of period	11,546	11,856
Cash and cash equivalents at end of period	17,568	11,546
Supplemental information:
Interest paid	3,885	2,855
Income taxes paid	600	525
Supplemental noncash disclosures:
Transfers from loans to foreclosed real estate	442	341
Transfers from portfolio loans to loans held for sale	$ 1,662	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation and Consolidation. The consolidated financial statements include the accounts of Emclaire Financial Corp (the Corporation) and its wholly owned subsidiaries, The Farmers National Bank of Emlenton (the Bank) and Emclaire Settlement Services, LLC (the Title Company). All significant intercompany balances and transactions have been eliminated in consolidation. Nature of Operations. The Corporation provides a variety of financial services to individuals and businesses through its offices in Western Pennsylvania. Its primary deposit products are checking, savings and term certificate accounts and its primary lending products are residential and commercial mortgages, commercial business loans and consumer loans. Use of Estimates and Classifications. In preparing consolidated financial statements in conformity with U.S. generally accepted accounting principles (GAAP), management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Certain amounts previously reported may have been reclassified to conform to the current year financial statement presentation. Such reclassifications did not affect net income or stockholders’ equity. Significant Group Concentrations of Credit Risk. Most of the Corporation’s activities are with customers located within the Western Pennsylvania region of the country. Note 4 discusses the type of securities that the Corporation invests in. Note 5 discusses the types of lending the Corporation engages in. The Corporation does not have any significant concentrations to any one industry or customer. Cash and Cash Equivalents. For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, cash items, interest-earning deposits with other financial institutions and federal funds sold and due from correspondent banks. Interest-earning deposits are generally short-term in nature and are carried at cost. Federal funds are generally sold or purchased for one day periods. Net cash flows are reported for loan and deposit transactions, short term borrowings and purchases and redemptions of federal bank stocks. Dividend Restrictions. Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to the Corporation or by the Corporation to stockholders. Securities Available for Sale. Debt securities are classified as available for sale when they might be sold before maturity. Equity securities with readily determinable fair values are classified as available for sale. Securities available for sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income, net of tax. Interest income from securities includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized using the level yield method over the term of the securities. Gains and losses on sales are recorded on the trade date and determined using the specific identification method. Management evaluates securities for other-than-temporary impairment (OTTI) at least on a quarterly basis, and more frequently when economic, market or other concerns warrant such evaluation. Consideration is given to: (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near term prospects of the issuer, (3) whether the market decline was affected by macroeconomic conditions and (4) whether the Corporation has the intent to sell the security or more likely than not will be required to sell the security before the recovery of its amortized cost basis. If the Corporation intends to sell an impaired security, or if it is more likely than not the Corporation will be required to sell the security before its anticipated recovery, the Corporation records an other-than-temporary loss in an amount equal to the entire difference between fair value and amortized cost through earnings. Otherwise, only the credit portion of the estimated loss on debt securities is recognized in earnings, with the other portion of the loss recognized in other comprehensive income. For equity securities determined to be other-than-temporarily impaired, the entire amount of impairment is recognized through earnings. Loans Receivable . The Corporation grants mortgage, commercial and consumer loans to customers. A substantial portion of the loan portfolio is represented by loans collateralized by real estate located throughout Western Pennsylvania. The ability of the Corporation’s debtors to honor their contracts is dependent upon real estate and general economic conditions in this area. 1. Summary of Significant Accounting Policies (continued) Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans or premiums or discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, and premiums and discounts are deferred and recognized in interest income as an adjustment of the related loan yield using the interest method. The accrual of interest on all classes of loans is typically discontinued at the time the loan is 90 days past due unless the credit is well secured and in the process of collection. Loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified as impaired loans. All interest accrued but not collected for loans that are placed on nonaccrual status or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for a return to accrual status. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Loan Losses. The allowance for loan losses is established for probable incurred credit losses through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are typically credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of loans in light of historic experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, prevailing economic conditions and other factors. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. A loan is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Loans for which the terms have been modified resulting in a concession, and for which the borrower is experiencing financial difficulties, are considered troubled debt restructurings (TDR) and classified as impaired. Factors considered by management in determining impairment on all loan classes include demonstrated ability to repay, payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial loans by either the present value of expected future cash flows discounted at the loans effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. Large groups of small balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not separately identify individual consumer and residential mortgage loans for impairment disclosures, unless such loans are the subject of a restructuring agreement. TDR’s are separately identified for impairment disclosures and are measured at the present value of estimated future cash flows using the loan’s effective rate at inception. If a TDR is considered to be a collateral dependent loan, the loan is reported, net, at the fair value of collateral. For TDR’s that subsequently default, the Corporation determines the amount of reserves in accordance with accounting policies for the allowance for loan losses. The allowance consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for qualitative factors. The historical loss experience is determined by portfolio segment and is based on the actual loss history experienced by the Corporation over the prior 12 quarters. Qualitative factors considered by management include national and local economic and business conditions, changes in the nature and volume of the loan portfolio, quality of loan review systems, and changes in trends, volume and severity of past due, nonaccrual and classified loans, and loss and recovery trends. The Corporation’s portfolio segments are as follows: 1. Summary of Significant Accounting Policies (continued) Residential mortgages: Residential mortgage loans are loans to consumers utilized for the purchase, refinance or construction of a residence. Changes in interest rates or market conditions may impact a borrower’s ability to meet contractual principal and interest payments. Home equity loans and lines of credit: Home equity loans and lines of credit are credit facilities extended to homeowners who wish to utilize the equity in their property in order to borrow funds for almost any consumer purpose. Property values may fluctuate due to economic and other factors. Commercial real estate: Commercial real estate loans are subject to underwriting standards and processes similar to commercial loans. These loans are viewed primarily as cash flow loans and the repayment of these loans is largely dependent on the successful operation of the property. Loan performance may be adversely affected by factors impacting the general economy or conditions specific to real estate markets such as geographic location and property type. Commercial business: Commercial credit is extended to business customers for use in normal operations to finance working capital needs, equipment purchases or other projects. The majority of these borrowers are customers doing business within our geographic region. These loans are generally underwritten individually and secured with the assets of the company and the personal guarantee of the business owners. Commercial loans are made based primarily on the historical and projected cash flow of the borrower and the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not behave as forecasted and collateral securing loans may fluctuate in value due to economic or individual performance factors. Consumer: Consumer loans are loans to an individual for non-business purposes such as automobile purchases or debt consolidation. These loans are originated based primarily on credit scores and debt-to-income ratios which may be adversely affected by economic or individual performance factors. Loans Held for Sale. Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by outstanding commitments from investors. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Mortgage loans held for sale are generally sold with servicing retained. The carrying value of mortgage loans sold is reduced by the amount allocated to the servicing right. Gains and losses on sales of mortgages are based on the difference between the selling price and the carrying value of the related loan sold. Federal Bank Stocks. The Bank is a member of the Federal Home Loan Bank of Pittsburgh (FHLB) and the Federal Reserve Bank of Cleveland (FRB). As a member of these federal banking systems, the Bank maintains an investment in the capital stock of the respective regional banks. These stocks are held at cost and classified as restricted stock. These stocks are purchased and redeemed at par as directed by the federal banks and levels maintained are based primarily on borrowing and other correspondent relationships. These stocks are periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. Bank-Owned Life Insurance (BOLI). The Bank purchased life insurance policies on certain key officers and employees. BOLI is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Premises and Equipment . Land is carried at cost. Premises, furniture and equipment, and leasehold improvements are carried at cost less accumulated depreciation or amortization. Depreciation is calculated on a straight-line basis over the estimated useful lives of the related assets, which are twenty-five years to forty years for buildings and three to ten years for furniture and equipment. Amortization of leasehold improvements is computed using the straight-line method over the shorter of their estimated useful life or the expected term of the leases. Expected terms include lease option periods to the extent that the exercise of such option is reasonably assured. Premises and equipment are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, assets are recorded at fair value. 1. Summary of Significant Accounting Policies (continued) Goodwill and Intangible Assets . Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of acquired assets and liabilities. Core deposit intangible assets arise from whole bank or branch acquisitions and are measured at fair value and then are amortized over their estimated useful lives. Customer relationship intangible assets arise from the purchase of a customer list from another company or individual and then are amortized on a straight-line basis over two years . Goodwill is not amortized but is assessed at least annually for impairment. Any such impairment will be recognized in the period identified. The Corporation has selected November 30 as the date to perform the annual impairment test. Goodwill is the only intangible asset with an indefinite life on the Corporation’s balance sheet. Servicing Assets. Servicing assets represent the allocated value of retained servicing rights on loans sold. Servicing assets are expensed in proportion to, and over the period of, estimated net servicing revenues. Impairment is evaluated based on the fair value of the assets, using groupings of the underlying loans as to interest rates. Fair value is determined using prices for similar assets with similar characteristics, when available, or based upon discounted cash flows using market-based assumptions. Any impairment of a grouping is reported as a valuation allowance, to the extent that fair value is less than the capitalized amount for a grouping. Other Real Estate Acquired Through Foreclosure (OREO). Real estate properties acquired through foreclosure are initially recorded at fair value less cost to sell when acquired, thereby establishing a new cost basis for the asset. These assets are subsequently accounted for at the lower of carrying amount or fair value less cost to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. Revenue and expenses from operations of the properties, gains and losses on sales and additions to the valuation allowance are included in operating results. Real estate acquired through foreclosure is classified in prepaid expenses and other assets and totaled $291,000 and $160,000 at December 31, 2016 and 2015 , respectively. Loans secured by residential real estate properties for which formal foreclosure proceedings are in process totaled $1.5 million and $1.3 million at December 31, 2016 and 2015 , respectively. Treasury Stock. Common stock purchased for treasury is recorded at cost. At the date of subsequent reissue, the treasury stock account is reduced by the cost of such stock on the first-in, first-out basis. Income Taxes. Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Corporation recognizes interest and/or penalties related to income tax matters in income tax expense. Earnings Per Common Share (EPS) . Basic EPS excludes dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS includes the dilutive effect of additional potential common shares issuable under stock options and restricted stock awards. Comprehensive Income. Comprehensive income includes net income and other comprehensive income. Other comprehensive income (loss) is comprised of unrealized holding gains and losses on securities available for sale and changes in the funded status of pension which are also recognized as separate components of equity. Operating Segments. Operations are managed and financial performance is evaluated on a corporate-wide basis. Accordingly, all financial services operations are considered by management to be aggregated in one reportable operating segment. Retirement Plans. The Corporation maintains a noncontributory defined benefit plan covering eligible employees and officers. Effective January 1, 2009 the plan was closed to new participants. The Corporation provided the requisite notice to plan participants on March 12, 2013 of the determination to freeze the plan (curtailment). While the freeze was not effective until April 30, 2013, the Corporation determined that participants would not satisfy, within the provisions of the plan, 2013 eligibility requirements based on minimum hours worked for 2013. Therefore, employees ceased to earn benefits as of January 1, 2013. This amendment to the plan will not affect benefits earned by the participant prior to the date of the freeze. The Corporation also maintains a 401(k) plan, which covers substantially all employees, and a supplemental executive retirement plan for key executive officers. 1. Summary of Significant Accounting Policies (continued) Stock Compensation Plans. Compensation expense is recognized for stock options and restricted stock awards issued based on the fair value of these awards at the date of grant. A Black-Scholes model is utilized to estimate the fair value of stock options, while the market price of the Corporation’s common stock at the date of grant is used for restricted stock awards. Compensation expense is recognized over the required service period, generally defined as the vesting period. It is the Corporation’s policy to issue shares on the vesting date for restricted stock awards. Unvested restricted stock awards do not receive dividends declared by the Corporation. Transfers of Financial Assets. Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Off-Balance Sheet Financial Instruments . In the ordinary course of business, the Corporation has entered into off-balance sheet financial instruments consisting of commitments to extend credit, commitments under line of credit lending arrangements and letters of credit. Such financial instruments are recorded in the financial statements when they are funded. Fair Value of Financial Instruments . Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates. Loss Contingencies . Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there currently are such matters that will have a material effect on the financial statements. Newly Issued Not Yet Effective Accounting Standards . In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-9 “Revenue from Contracts with Customers”. ASU 2014-9 provides guidance that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. In August 2015, the FASB issued ASU 2015-14, which defers the effective date of this standard to annual and interim periods beginning after December 15, 2017; however, early adoption is permitted for annual and interim reporting periods beginning after December 15, 2016. ASU 2014-9 is not expected to have a significant impact on the Corporation's financial statements. In January 2016, the FASB issued ASU 2016-1 “Recognition and Measurement of Financial Assets and Financial Liabilities”. ASU 2016-1 revises the accounting for the classification and measurement of investments in equity securities and revises the presentation of certain fair value changes for financial liabilities measured at fair value. For equity securities, the guidance in ASU 2016-1 requires equity investments to be measured at fair value with changes in fair value recognized in net income. For financial liabilities that are measured at fair value in accordance with the fair value option, the guidance requires presenting in other comprehensive income the change in fair value that relates to a change in instrument-specific credit risk. ASU 2016-1 also eliminates the disclosure assumptions used to estimate fair value for financial instruments measured at amortized cost and requires disclosure of an exit price notion in determining the fair value of financial instruments measured at amortized cost. ASU 2016-1 is effective for interim and annual periods beginning after December 15, 2017. ASU 2016-1 is not expected to have a significant impact on the Corporation's financial statements. In February 2016, the FASB issued ASU 2016-02 "Leases". This ASU requires lessees to record most leases on their balance sheet but recognize expenses in the income statement in a manner similar to current accounting treatment. This ASU changes the guidance on sale-leaseback transactions, initial direct costs and lease execution costs, and, for lessors, modifies the classification criteria and the accounting for sales-type and direct financing leases. ASU 2016-02 is effective for annual periods beginning after December 15, 2018, and interim periods therein. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. The Corporation is currently evaluating the impact of ASU 2016-02 on its financial statements. 1. Summary of Significant Accounting Policies (continued) In March 2016, the FASB issued ASU 2016-09 "Improvements to Employee Share-Based Payment Accounting". ASU 2016-09 simplifies certain aspects of the accounting for employee share-based payment transactions, including the income tax consequences, classifications of awards either as equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods therein. The Corporation does not expect ASU 2016-09 to have a material impact on its financial statements and disclosures. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 significantly changes the way impairment of financial instruments is recognized by requiring immediate recognition of estimated credit losses expected to occur over the remaining life of the financial instruments. The main provisions of the guidance include (1) replacing the “incurred loss” approach under current GAAP with an “expected loss” model for instruments measured at amortized cost, (2) requiring entities to record an allowance for available-for-sale debt securities rather than reduce the carrying amount of the investments, as is required by the other-than-temporary impairment model under current GAAP, and (3) a simplified accounting model for purchased credit-impaired debt securities and loans. The ASU is effective for interim and annual reporting periods beginning after December 15, 2019, although early adoption is permitted. The Company is evaluating the impact of this ASU on its financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force” . ASU 2016-15 clarifies the presentation of specific types of cash flow receipts and payments, including the payment of debt prepayment or debt extinguishment costs, contingent consideration cash payments paid subsequent to the acquisition date and proceeds from settlement of BOLI policies. This guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and is to be applied under a retrospective approach, if practicable. The Company is evaluating the impact of ASU 2016-15 on its financial statements and disclosures.

Issuance of Common Stock

Issuance of Common Stock	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Issuance of Common Stock	Issuance of Common Stock On June 10, 2015, the Corporation sold 350,000 shares of common stock, par value $1.25 per share, in a private offering to accredited individual and institutional investors at $23.50 per share. The Corporation realized $8.2 million in proceeds from the offering, net of $63,000 of direct costs relating to the offering.

Participation in the Small Busi

Participation in the Small Business Lending Fund (SBLF) of the U.S. Treasury Department (U.S. Treasury)	12 Months Ended
	Dec. 31, 2016
Participation In Small Business Lending Fund Self Of U S Treasury Department U S Treasury and Repurchase Of Shares Issued Under Troubled Asset Relief Program Tarp [Abstract]
Participation in the Small Business Lending Fund (SBLF) of the U.S. Treasury Department (U.S. Treasury)	Participation in the Small Business Lending Fund (SBLF) of the U.S. Treasury Department (U.S. Treasury) On August 18, 2011, the Corporation entered into a Securities Purchase Agreement (the Agreement) with the U.S. Treasury Department, pursuant to which the Corporation issued and sold to the U.S. Treasury 10,000 shares of Senior Non-Cumulative Perpetual Preferred Stock, Series B (Series B Preferred Stock), having a liquidation preference of $1,000 per share, for aggregate proceeds of $10.0 million , pursuant to the U.S. Treasury’s SBLF program. On September 17, 2013, with the approval of the Corporation’s primary federal banking regulator, the Corporation redeemed 5,000 shares, or 50% , of its Series B Preferred Stock held by the U.S. Treasury at an aggregate redemption price of $5.0 million , plus accrued but unpaid dividends. On September 30, 2015, the Corporation redeemed the remaining 5,000 shares of its Series B Preferred Stock held by the U.S. Treasury at an aggregate redemption price of $5.0 million , plus accrued but unpaid dividends. Following this redemption, the Corporation does not have any Series B Preferred Stock outstanding.

Securities

Securities	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Securities	Securities The following table summarizes the Corporation’s securities as of December 31: Amortized Gross Unrealized Gross Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Available for sale: December 31, 2016: U.S. Treasury and federal agency $ 4,550 $ — $ (50 ) $ 4,500 U.S. government sponsored entities and agencies 9,186 — (188 ) 8,998 U.S. agency mortgage-backed securities: residential 25,790 32 (196 ) 25,626 U.S. agency collateralized mortgage obligations: residential 25,367 23 (684 ) 24,706 State and political subdivision 27,853 17 (262 ) 27,608 Corporate debt securities 8,012 5 (85 ) 7,932 Equity securities 1,829 373 (12 ) 2,190 $ 102,587 $ 450 $ (1,477 ) $ 101,560 December 31, 2015: U.S. Treasury and federal agency $ 1,493 $ — $ (27 ) $ 1,466 U.S. government sponsored entities and agencies 8,998 2 (47 ) 8,953 U.S. agency mortgage-backed securities: residential 32,947 256 (53 ) 33,150 U.S. agency collateralized mortgage obligations: residential 32,289 23 (872 ) 31,440 State and political subdivision 28,352 264 (25 ) 28,591 Corporate debt securities 7,507 1 (21 ) 7,487 Equity securities 1,769 188 (63 ) 1,894 $ 113,355 $ 734 $ (1,108 ) $ 112,981 Securities with carrying values of $24.6 million and $75.0 million as of December 31, 2016 and 2015 , respectively, were pledged to secure public deposits and for other purposes required or permitted by law. Gains on sales of available for sale securities for the years ended December 31 were as follows: (Dollar amounts in thousands) 2016 2015 Proceeds $ 6,618 $ 36,314 Gains 108 876 Losses (26 ) (22 ) Tax provision related to gains 28 290 4. Securities (continued) The following table summarizes scheduled maturities of the Corporation’s debt securities as of December 31, 2016 . Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities and collateralized mortgage obligations are not due at a single maturity and are shown separately. Available for sale Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 2,001 $ 2,001 Due after one year through five years 20,886 20,734 Due after five through ten years 25,702 25,327 Due after ten years 1,012 976 U.S. agency mortgage-backed securities: residential 25,790 25,626 U.S. agency collateralized mortgage obligations: residential 25,367 24,706 $ 100,758 $ 99,370 Information pertaining to securities with gross unrealized losses at December 31, 2016 and 2015 aggregated by investment category and length of time that individual securities have been in a continuous loss position are included in the table below: (Dollar amounts in thousands) Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss December 31, 2016: U.S. Treasury and federal agency $ 4,500 $ (50 ) $ — $ — $ 4,500 $ (50 ) U.S. government sponsored entities and agencies 8,998 (188 ) — — 8,998 (188 ) U.S. agency mortgage-backed securities: residential 23,279 (196 ) — — 23,279 (196 ) U.S. agency collateralized mortgage obligations: residential 13,568 (438 ) 9,317 (246 ) 22,885 (684 ) State and political subdivision 21,924 (262 ) — — 21,924 (262 ) Corporate debt securities 3,927 (85 ) — — 3,927 (85 ) Equity securities — — 237 (12 ) 237 (12 ) $ 76,196 $ (1,219 ) $ 9,554 $ (258 ) $ 85,750 $ (1,477 ) December 31, 2015: U.S. Treasury and federal agency $ — $ — $ 1,466 $ (27 ) $ 1,466 $ (27 ) U.S. government sponsored entities and agencies 4,962 (36 ) 1,989 (11 ) 6,951 (47 ) U.S. agency mortgage-backed securities: residential 6,710 (53 ) — — 6,710 (53 ) U.S. agency collateralized mortgage obligations: residential 4,283 (41 ) 25,336 (831 ) 29,619 (872 ) State and political subdivision 1,028 (2 ) 1,819 (23 ) 2,847 (25 ) Corporate debt securities 3,484 (20 ) 500 (1 ) 3,984 (21 ) Equity securities 1,137 (63 ) — — 1,137 (63 ) $ 21,604 $ (215 ) $ 31,110 $ (893 ) $ 52,714 $ (1,108 ) 4. Securities (continued) Management evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic, market or other conditions warrant such evaluation. Consideration is given to: (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, (3) whether the market decline was affected by macroeconomic conditions and (4) whether the Corporation has the intent to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis. If the Corporation intends to sell an impaired security, or if it is more likely than not the Corporation will be required to sell the security before its anticipated recovery, the Corporation records an other-than-temporary loss in an amount equal to the entire difference between fair value and amortized cost. Otherwise, only the credit portion of the estimated loss on debt securities is recognized in earnings, with the other portion of the loss recognized in other comprehensive income. For equity securities determined to be other-than-temporarily impaired, the entire amount of impairment is recognized through earnings. There was one equity security in an unrealized loss position for more than 12 months as of December 31, 2016 . Equity securities owned by the Corporation consist of common stock of various financial service providers. This investment security is in unrealized loss positions as a result of the illiquid nature of the stock. The Corporation does not invest in these securities with the intent to sell them for a profit in the near term. For investments in equity securities, in addition to the general factors mentioned above for determining whether the decline in market value is other-than-temporary, the analysis of whether an equity security is other-than-temporarily impaired includes a review of the profitability, capital adequacy and other relevant information available to determine the financial position and near term prospects of each issuer. The results of analyzing the aforementioned metrics and financial fundamentals suggest recovery of amortized cost in the near future. Based on that evaluation, and given that the Corporation’s current intention is not to sell any impaired security and it is more likely than not it will not be required to sell this security before the recovery of its amortized cost basis, the Corporation does not consider the equity security with an unrealized loss as of December 31, 2016 to be other-than-temporarily impaired. There were 128 debt securities in an unrealized loss position as of December 31, 2016 , of which 13 were in an unrealized loss position for more than 12 months. Of these 128 securities, 66 were state and political subdivisions securities, 24 were collateralized mortgage obligations (issued by U.S. government sponsored entities), 17 were mortgage-backed securities, 8 were corporate securities, 8 were U.S. government sponsored entities and agencies securities and 5 were U.S. Treasury securities. The unrealized losses associated with these securities were not due to the deterioration in the credit quality of the issuer that is likely to result in the non-collection of contractual principal and interest, but rather have been caused by a rise in interest rates from the time the securities were purchased. Based on that evaluation and other general considerations, and given that the Corporation’s current intention is not to sell any impaired securities and it is more likely than not it will not be required to sell these securities before the recovery of its amortized cost basis, the Corporation does not consider the debt securities with unrealized losses as of December 31, 2016 to be other-than-temporarily impaired.

Loans Receivable and Related Al

Loans Receivable and Related Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Loans Receivable and Related Allowance for Loan Losses	Loans Receivable and Related Allowance for Loan Losses The following table summarizes the Corporation’s loans receivable as of December 31: (Dollar amounts in thousands) 2016 2015 Mortgage loans on real estate: Residential first mortgages $ 198,167 $ 139,305 Home equity loans and lines of credit 91,359 87,410 Commercial real estate 166,994 129,691 456,520 356,406 Other loans: Commercial business 57,788 71,948 Consumer 6,672 6,742 64,460 78,690 Total loans, gross 520,980 435,096 Less allowance for loan losses 5,545 5,205 Total loans, net $ 515,435 $ 429,891 5. Loans Receivable and Related Allowance for Loan Losses (continued) During 2016, the Corporation purchased a pool of residential mortgage loans totaling $6.9 million . There were two pools of residential mortgage loans purchased during 2015 totaling $19.2 million . Included in total loans above are net deferred costs of $1.3 million and $835,000 at December 31, 2016 and 2015, respectively. An allowance for loan losses (ALL) is maintained to absorb probable incurred losses from the loan portfolio. The ALL is based on management’s continuing evaluation of the risk characteristics and credit quality of the loan portfolio, assessment of current economic conditions, diversification and size of the portfolio, adequacy of collateral, past and anticipated loss experience and the amount of nonperforming loans. Management reviews the loan portfolio on a quarterly basis using a defined, consistently applied process in order to make appropriate and timely adjustments to the ALL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ALL. Following is an analysis of the changes in the ALL for the years ended December 31: (Dollar amounts in thousands) 2016 2015 Balance at the beginning of the year $ 5,205 $ 5,224 Provision for loan losses 464 381 Charge-offs (296 ) (567 ) Recoveries 172 167 Balance at the end of the year $ 5,545 $ 5,205 5. Loans Receivable and Related Allowance for Loan Losses (continued) The following table details activity in the ALL and the recorded investment by portfolio segment based on impairment method at December 31, 2016 and 2015 : Residential Home Equity & Lines Commercial Commercial (Dollar amounts in thousands) Mortgages of Credit Real Estate Business Consumer Total December 31, 2016: Beginning Balance $ 1,429 $ 586 $ 2,185 $ 960 $ 45 $ 5,205 Charge-offs (101 ) (118 ) (18 ) (11 ) (48 ) (296 ) Recoveries — 3 158 — 11 172 Provision 518 162 (11 ) (249 ) 44 464 Ending Balance $ 1,846 $ 633 $ 2,314 $ 700 $ 52 $ 5,545 Ending ALL balance attributable to loans: Individually evaluated for impairment $ 19 $ — $ 95 $ 6 $ — $ 120 Acquired loans — — — — — — Collectively evaluated for impairment 1,827 633 2,219 694 52 5,425 Total $ 1,846 $ 633 $ 2,314 $ 700 $ 52 $ 5,545 Total loans: Individually evaluated for impairment $ 135 $ — $ 1,014 $ 684 $ — $ 1,833 Acquired loans 25,024 5,225 27,492 1,182 13 58,936 Collectively evaluated for impairment 173,008 86,134 138,488 55,922 6,659 460,211 Total $ 198,167 $ 91,359 $ 166,994 $ 57,788 $ 6,672 $ 520,980 December 31, 2015: Beginning Balance $ 955 $ 543 $ 2,338 $ 1,336 $ 52 $ 5,224 Charge-offs (79 ) (221 ) (35 ) (182 ) (50 ) (567 ) Recoveries — 30 88 31 18 167 Provision 553 234 (206 ) (225 ) 25 381 Ending Balance $ 1,429 $ 586 $ 2,185 $ 960 $ 45 $ 5,205 Ending ALL balance attributable to loans: Individually evaluated for impairment $ 29 $ — $ 5 $ 76 $ — $ 110 Collectively evaluated for impairment 1,400 586 2,180 884 45 5,095 Total $ 1,429 $ 586 $ 2,185 $ 960 $ 45 $ 5,205 Total loans: Individually evaluated for impairment $ 169 $ — $ 839 $ 999 $ — $ 2,007 Collectively evaluated for impairment 139,136 87,410 128,852 70,949 6,742 433,089 Total $ 139,305 $ 87,410 $ 129,691 $ 71,948 $ 6,742 $ 435,096 The allowance for loan losses is based on estimates, and actual losses will vary from current estimates. Management believes that the granularity of the homogeneous pools and the related historical loss ratios and other qualitative factors, as well as the consistency in the application of assumptions, result in an ALL that is representative of the risk found in the components of the portfolio at any given date. At December 31, 2016, there was no allowance for loan losses allocated to loans acquired in the acquisition of United American Savings Bank in April 2016 (see Note 22). 5. Loans Receivable and Related Allowance for Loan Losses (continued) The following tables present impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of December 31: Impaired Loans with (Dollar amounts in thousands) Specific Allowance For the year ended As of December 31, 2016 December 31, 2016 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 168 $ 135 $ 19 $ 119 $ 6 $ 6 Home equity and lines of credit — — — — — — Commercial real estate 557 557 95 130 23 — Commercial business 588 588 6 428 — — Consumer — — — — — — Total $ 1,313 $ 1,280 $ 120 $ 677 $ 29 $ 6 (Dollar amounts in thousands) Impaired Loans with No Specific Allowance For the year ended As of December 31, 2016 December 31, 2016 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ — $ — $ 23 $ — $ — Home equity and lines of credit — — — — — Commercial real estate 631 457 735 3 3 Commercial business 96 96 322 2 2 Consumer — — — — — Total $ 727 $ 553 $ 1,080 $ 5 $ 5 5. Loans Receivable and Related Allowance for Loan Losses (continued) (Dollar amounts in thousands) Impaired Loans with Specific Allowance For the year ended As of December 31, 2015 December 31, 2015 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 169 $ 169 $ 29 $ 170 $ 6 $ 6 Home equity and lines of credit — — — — — — Commercial real estate 93 93 5 1,613 12 9 Commercial business 923 923 76 1,641 112 99 Consumer — — — — — — Total $ 1,185 $ 1,185 $ 110 $ 3,424 $ 130 $ 114 (Dollar amounts in thousands) Impaired Loans with No Specific Allowance For the year ended As of December 31, 2015 December 31, 2015 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ — $ — $ 45 $ 7 $ 7 Home equity and lines of credit — — — — — Commercial real estate 1,145 746 1,069 49 40 Commercial business 76 76 66 3 3 Consumer — — — — — Total $ 1,221 $ 822 $ 1,180 $ 59 $ 50 Unpaid principal balance includes any loans that have been partially charged off but not forgiven. Accrued interest is not included in the recorded investment in loans presented above or in the tables that follow based on the amounts not being material. Troubled debt restructurings (TDR). The Corporation has certain loans that have been modified in order to maximize collection of loan balances. If, for economic or legal reasons related to the customer’s financial difficulties, management grants a concession compared to the original terms and conditions of the loan that it would not have otherwise considered, the modified loan is classified as a TDR. Concessions related to TDRs generally do not include forgiveness of principal balances. The Corporation has no legal obligation to extend additional credit to borrowers with loans classified as TDRs. At December 31, 2016 and 2015 , the Corporation had $239,000 and $835,000 , respectively, of loans classified as TDRs, which are included in impaired loans above. At December 31, 2016 and 2015 , the Corporation had $19,000 and $63,000 , respectively, of the allowance for loan losses allocated to these specific loans. During the year ended December 31, 2016 , the Corporation modified one home equity loan with a recorded investment of $10,000 due to a bankruptcy order. At December 31, 2016, the Corporation did not have any allowance for loan losses allocated to this specific loan. The modification did not have a material impact on the Corporation's income statement during the period. During the year ended December 31, 2015, the Corporation did no t modify any loans as TDRs. 5. Loans Receivable and Related Allowance for Loan Losses (continued) A loan is considered to be in payment default once it is 30 days contractually past due under the modified terms. During year ended December 31, 2016 , there was a default on one $10,000 residential mortgage loan within 12 months following modification classified as a TDR. The default did not have a material impact on the Corporation's income statement during the period. During the year ended December 31, 2015 , there was a default on one $91,000 residential mortgage loan within 12 months following modification. The default did not have a material impact on the Corporation's income statement during the period. Credit Quality Indicators. Management categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. Commercial real estate and commercial business loans not identified as impaired are evaluated as risk rated pools of loans utilizing a risk rating practice that is supported by a quarterly special asset review. In this review process, strengths and weaknesses are identified, evaluated and documented for each criticized and classified loan and borrower, strategic action plans are developed, risk ratings are confirmed and the loan’s performance status reviewed. Management has determined certain portions of the loan portfolio to be homogeneous in nature and assigns like reserve factors for the following loan pool types: residential real estate, home equity loans and lines of credit, and consumer installment and personal lines of credit. These homogeneous loans are not rated unless identified as impaired. Management uses the following definitions for risk ratings: Pass: Loans classified as pass typically exhibit good payment performance and have underlying borrowers with acceptable financial trends where repayment capacity is evident. These borrowers typically would have sufficient cash flow that would allow them to weather an economic downturn and the value of any underlying collateral could withstand a moderate degree of depreciation due to economic conditions. Special Mention: Loans classified as special mention are characterized by potential weaknesses that could jeopardize repayment as contractually agreed. These loans may exhibit adverse trends such as increasing leverage, shrinking profit margins and/or deteriorating cash flows. These borrowers would inherently be more vulnerable to the application of economic pressures. Substandard: Loans classified as substandard exhibit weaknesses that are well-defined to the point that repayment is jeopardized. Typically, the Corporation is no longer adequately protected by both the apparent net worth and repayment capacity of the borrower. Doubtful: Loans classified as doubtful have advanced to the point that collection or liquidation in full, on the basis of currently ascertainable facts, conditions and value, is highly questionable or improbable. 5. Loans Receivable and Related Allowance for Loan Losses (continued) The following table presents the classes of the loan portfolio summarized by the aggregate pass and the criticized categories of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2016 and 2015 : Special (Dollar amounts in thousands) Not Rated Pass Mention Substandard Doubtful Total December 31, 2016: Residential first mortgages $ 197,041 $ — $ — $ 1,126 $ — $ 198,167 Home equity and lines of credit 91,017 — — 342 — 91,359 Commercial real estate — 161,312 1,077 4,605 — 166,994 Commercial business — 52,125 4,926 737 — 57,788 Consumer 6,659 — — 13 — 6,672 Total $ 294,717 $ 213,437 $ 6,003 $ 6,823 $ — $ 520,980 December 31, 2015: Residential first mortgages $ 138,096 $ — $ — $ 1,209 $ — $ 139,305 Home equity and lines of credit 87,015 — — 395 — 87,410 Commercial real estate — 125,539 88 4,064 — 129,691 Commercial business — 69,740 942 1,266 — 71,948 Consumer 6,742 — — — — 6,742 Total $ 231,853 $ 195,279 $ 1,030 $ 6,934 $ — $ 435,096 Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a required payment is past due. The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonperforming loans as of December 31, 2016 and 2015 : Performing Nonperforming Accruing Loans Not Accruing 30-59 Days Accruing 60-89 Days Accruing 90 Days + Total (Dollar amounts in thousands) Past Due Past Due Past Due Past Due Nonaccrual Loans December 31, 2016: Residential first mortgages $ 194,830 $ 1,916 $ 295 $ — $ 1,126 $ 198,167 Home equity and lines of credit 90,557 460 — 2 340 91,359 Commercial real estate 165,318 561 — 42 1,073 166,994 Commercial business 56,972 56 34 — 726 57,788 Consumer 6,602 28 29 — 13 6,672 Total loans $ 514,279 $ 3,021 $ 358 $ 44 $ 3,278 $ 520,980 December 31, 2015: Residential first mortgages $ 136,924 $ 1,097 $ 75 $ — $ 1,209 $ 139,305 Home equity and lines of credit 86,691 308 16 — 395 87,410 Commercial real estate 128,945 — — — 746 129,691 Commercial business 71,229 — — — 719 71,948 Consumer 6,723 19 — — — 6,742 Total loans $ 430,512 $ 1,424 $ 91 $ — $ 3,069 $ 435,096 5. Loans Receivable and Related Allowance for Loan Losses (continued) The following table presents the Corporation’s nonaccrual loans by aging category as of December 31, 2016 and 2015 : Not 30-59 Days 60-89 Days 90 Days + Total (Dollar amounts in thousands) Past Due Past Due Past Due Past Due Loans December 31, 2016: Residential first mortgages $ 72 $ 77 $ — $ 977 $ 1,126 Home equity and lines of credit — — — 340 340 Commercial real estate 397 — 557 119 1,073 Commercial business 631 — — 95 726 Consumer — — — 13 13 Total loans $ 1,100 $ 77 $ 557 $ 1,544 $ 3,278 December 31, 2015: Residential first mortgages $ 75 $ — $ 79 $ 1,055 $ 1,209 Home equity and lines of credit 14 — — 381 395 Commercial real estate 623 — — 123 746 Commercial business 690 — — 29 719 Consumer — — — — — Total loans $ 1,402 $ — $ 79 $ 1,588 $ 3,069

Federal Bank Stocks

Federal Bank Stocks	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
Federal Bank Stocks	Federal Bank Stocks The Bank is a member of the FHLB and the FRB. As a member of these federal banking systems, the Bank maintains an investment in the capital stock of the respective regional banks, which are carried at cost. These stocks are purchased and redeemed at par as directed by the federal banks and levels maintained are based primarily on borrowing and other correspondent relationships. The Bank’s investment in FHLB and FRB stocks was $3.6 million and $1.3 million , respectively, at December 31, 2016 , and $3.2 million and $1 million , respectively, at December 31, 2015 .

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Premises and Equipment	Premises and Equipment Premises and equipment at December 31 are summarized by major classification as follows: (Dollar amounts in thousands) 2016 2015 Land $ 4,731 $ 3,719 Buildings and improvements 14,122 11,446 Leasehold improvements 1,226 1,224 Furniture, fixtures and equipment 8,332 7,576 Software 3,232 3,206 Construction in progress 520 1,692 32,163 28,863 Less: accumulated depreciation and amortization 13,881 12,749 $ 18,282 $ 16,114 Depreciation and amortization expense for the years ended December 31, 2016 and 2015 were $1.1 million and $1.0 million , respectively. Rent expense under non-cancelable operating lease agreements for the years ended December 31, 2016 and 2015 was $281,000 and $226,000 , respectively. Rent commitments under non-cancelable operating lease agreements for certain branch offices for the years ended December 31, are as follows, before considering renewal options that are generally present: (Dollar amounts in thousands) Amount 2017 $ 232 2018 200 2019 201 2020 185 2021 153 Thereafter 515 $ 1,486

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The following table summarizes the Corporation’s acquired goodwill and intangible assets as of December 31: 2016 2015 (Dollar amounts in thousands) Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Goodwill $ 10,288 $ — $ 3,664 $ — Core deposit intangibles 4,259 3,699 4,027 3,473 Total $ 14,547 $ 3,699 $ 7,691 $ 3,473 8. Goodwill and Intangible Assets (continued) Goodwill resulted from four acquisitions. During 2016, the Corporation recorded $6.6 million of goodwill related to the acquisition of United American Savings Bank (see Note 22). Goodwill represents the excess of the total purchase price paid for the acquisitions over the fair value of the identifiable assets acquired, net of the fair value of the liabilities assumed. Goodwill is not amortized but is evaluated for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. Impairment exists when a reporting unit’s carrying amount exceeds its fair value. The Corporation has selected November 30 as the date to perform the annual impairment test. No goodwill impairment charges were recorded in 2016 or 2015 . Goodwill is the only intangible asset with an indefinite life on the Corporation’s balance sheet. The core deposit intangible asset, resulting from two acquisitions, is amortized using the double declining balance method over a weighted average estimated life of the related deposits and is not estimated to have a significant residual value. The Corporation recorded intangible amortization expense totaling $226,000 and $195,000 in 2016 and 2015 , respectively. The estimated amortization expense of the core deposit intangible for the years ending December 31, are as follows: Amortization (Dollar amounts in thousands) Expense 2017 $ 235 2018 196 2019 26 2020 21 2021 16 Thereafter 66 $ 560

Related Party Balances and Tran

Related Party Balances and Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Balances and Transactions	Related Party Balances and Transactions In the ordinary course of business, the Bank maintains loan and deposit relationships with employees, principal officers and directors and their affiliates. The Bank has granted loans to principal officers and directors and their affiliates amounting to $5.3 million and $2.2 million at December 31, 2016 and 2015 , respectively. During 2016, total principal additions and total principal reductions associated with these loans were $4.0 million and $205,000 , respectively. Deposits from principal officers and directors and their affiliates held by the Bank at December 31, 2016 and 2015 totaled $8.3 million and $4.0 million , respectively. In addition, directors and their affiliates may provide certain professional and other services to the Corporation and the Bank in the ordinary course of business. During 2016 and 2015, the Corporation did not pay directors or their affiliates for any such services.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2016
Deposits [Abstract]
Deposits	Deposits The following table summarizes the Corporation’s deposits as of December 31: (Dollar amounts in thousands) 2016 2015 Weighted Weighted Type of accounts average rate Amount % average rate Amount % Non-interest bearing deposits — $ 123,717 21.2 % — $ 119,790 24.4 % Interest bearing demand deposits 0.21 % 304,265 52.0 % 0.15 % 256,620 52.4 % Time deposits 1.44 % 156,958 26.8 % 1.46 % 113,477 23.2 % 0.50 % $ 584,940 100.0 % 0.42 % $ 489,887 100.0 % 10. Deposits (continued) Scheduled maturities of time deposits for the next five years and thereafter are as follows: (Dollar amounts in thousands) Amount % 2017 $ 47,125 30.0 % 2018 41,455 26.4 % 2019 26,391 16.8 % 2020 12,669 8.1 % 2021 18,855 12.0 % Thereafter 10,463 6.7 % $ 156,958 100.0 % The Corporation had a total of $29.4 million and $22.2 million in time deposits of $250,000 or more at December 31, 2016 and 2015 , respectively. Scheduled maturities of time deposits of $250,000 or more at December 31, 2016 are as follows: (Dollar amounts in thousands) Amount Three months or less $ 541 Over three months to six months 769 Over six months to twelve months 2,822 Over twelve months 25,224 $ 29,356

Borrowed Funds

Borrowed Funds	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Borrowed Funds	Borrowed Funds The following table summarizes the Corporation’s borrowed funds as of and for the year ended December 31: (Dollar amounts in thousands) 2016 2015 Average Average Average Average Balance Balance Rate Balance Balance Rate Short-term borrowed funds $ 9,500 $ 2,341 3.34% $ 14,250 $ 6,284 1.38% Long-term borrowed funds 34,500 35,141 3.06% 35,000 15,205 3.97% $ 44,000 $ 37,482 $ 49,250 $ 21,489 Short-term borrowed funds at December 31, 2016 consisted of $7.0 million in FHLB overnight advances with a rate of 0.74% and $2.5 million outstanding on a $5.0 million unsecured line of credit with a correspondent bank with a rate of 4.25% , compared to $14.3 million in FHLB overnight advances with a rate of 0.43% at December 31, 2015 . Long-term borrowed funds at December 31, 2016 consisted of six $5.0 million FHLB term advances totaling $30.0 million , compared to seven $5.0 million FHLB advances totaling $35.0 million at December 31, 2015 . All borrowings from the FHLB are secured by a blanket lien of qualified collateral. Qualified collateral at December 31, 2016 totaled $253.0 million . In addition, during the second quarter of 2016, the Corporation borrowed a $5.0 million , five year unsecured term advance with a correspondent bank. The term advance has a fixed rate of 4.75% and principal payments of $250,000 are due on the first day of each quarter until maturity. At December 31, 2016, the outstanding balance on this term advance was $4.5 million . During the fourth quarter of 2015, the Corporation borrowed four $5.0 million FHLB term advances consisting of two advances with three year terms and fixed rates of 1.69% and 1.62% , respectively, one advance with a four year term and fixed rate of 1.94% and one advance with a five year term and fixed rate of 2.06% . During the second quarter of 2016, the Corporation prepaid the $5.0 million advance with a three year term and fixed rate of 1.62% . The Corporation recognized a $71,000 prepayment penalty associated with this early repayment. 11. Borrowed Funds (continued) The three remaining $5.0 million FHLB term advances each have a fixed rate of 0.93% and mature in November 2017. These three advances originally had rates of 4.98% , 4.83% and 4.68% , but were exchanged and modified in 2012 for advances with a rate of 0.93% . At the time of the exchange, prepayment penalties associated with the three advances totaled $2.3 million and were cash-settled with the FHLB at the time of modification. The Corporation is amortizing this prepayment penalty over the life of the new advances. At December 31, 2016 , unamortized prepayment penalties totaled $414,000 . Before modification, the three advances totaling $15.0 million had a weighted average rate of 4.83% . After modification and including prepayment penalty amortization, the three advances have a weighted average rate of 3.98% . Scheduled maturities of borrowed funds for the next five years are as follows: (Dollar amounts in thousands) Amount 2017 $ 25,000 2018 6,000 2019 6,000 2020 6,000 2021 1,000 Thereafter — $ 44,000 The Bank maintains a credit arrangement with the FHLB as a source of additional liquidity. The total maximum borrowing capacity with the FHLB, excluding loans outstanding of $37.0 million and irrevocable standby letters of credit issued to secure certain deposit accounts of $93.5 million at December 31, 2016 was $122.5 million . In addition, the Corporation has $2.5 million of funds available on a line of credit through a correspondent bank.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
Regulatory Matters	Regulatory Matters Restrictions on Dividends, Loans and Advances The Bank is subject to a regulatory dividend restriction that generally limits the amount of dividends that can be paid by the Bank to the Corporation. Prior regulatory approval is required if the total of all dividends declared in any calendar year exceeds net profits (as defined in the regulations) for the year combined with net retained earnings (as defined) for the two preceding calendar years. In addition, dividends paid by the Bank to the Corporation would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements. As of December 31, 2016 , $5.4 million of undistributed earnings of the Bank was available for distribution of dividends without prior regulatory approval. Loans or advances from the Bank to the Corporation are limited to 10% of the Bank’s capital stock and surplus on a secured basis. Funds available for loans or advances by the Bank to the Corporation amounted to approximately $4.2 million . The Corporation has a $2.2 million commercial line of credit available at the Bank for the primary purpose of purchasing qualified equity investments. At December 31, 2016 , the Corporation had an outstanding balance on this line of $1.0 million . Minimum Regulatory Capital Requirements Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. 12. Regulatory Matters (continued) In 2015, the Board of Governors of the Federal Reserve System amended its Small Bank Holding Company Policy Statement by increasing the policy’s consolidated assets threshold from $500 million to $1 billion. The primary benefit of being deemed a "small bank holding company" is the exemption from the requirement to maintain consolidated regulatory capital ratios; instead, regulatory capital ratios only apply at the subsidiary bank level. The final rules implementing Basel Committee on Banking Supervision’s capital guidelines for U.S. banks (BASEL III rules) became effective for the Bank on January 1, 2015 with full compliance with all of the requirements being phased in over a multi-year schedule, and fully phased in by January 1, 2019. Under the BASEL III rules, the Bank must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The capital conservation buffer is being phased in from 0.0% for 2015 to 2.50% by 2019. The capital conservation buffer for 2016 is 0.625%. The net unrealized gain or loss on available for sale securities is not included in computing regulatory capital. Management believes as of December 31, 2016, the Bank meets all capital adequacy requirements to which they are subject. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At year-end 2016 and 2015, the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution's category. The following table sets forth certain information concerning the Bank’s regulatory capital as of the dates presented. The capital adequacy ratios disclosed below are exclusive of the capital conservation buffer. (Dollar amounts in thousands) December 31, 2016 December 31, 2015 Amount Ratio Amount Ratio Total capital to risk-weighted assets: Actual $ 58,605 12.69 % $ 56,090 13.99 % For capital adequacy purposes 36,945 8.00 % 32,070 8.00 % To be well capitalized 46,181 10.00 % 40,087 10.00 % Tier 1 capital to risk-weighted assets: Actual $ 53,050 11.49 % $ 51,073 12.74 % For capital adequacy purposes 27,709 6.00 % 24,052 6.00 % To be well capitalized 36,945 8.00 % 32,070 8.00 % Common Equity Tier 1 capital to risk-weighted assets: Actual $ 53,050 11.49 % $ 51,073 12.74 % For capital adequacy purposes 20,781 4.50 % 18,039 4.50 % To be well capitalized 30,018 6.50 % 26,057 6.50 % Tier 1 capital to average assets: Actual $ 53,050 7.84 % $ 51,073 8.83 % For capital adequacy purposes 27,081 4.00 % 23,131 4.00 % To be well capitalized 33,852 5.00 % 28,914 5.00 %

Commitments and Legal Contingen

Commitments and Legal Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Legal Contingencies	Commitments and Legal Contingencies In the ordinary course of business, the Corporation has various outstanding commitments and contingent liabilities that are not reflected in the accompanying consolidated financial statements. In addition, the Corporation is involved in certain claims and legal actions arising in the ordinary course of business. The outcome of these claims and actions are not presently determinable; however, in the opinion of the Corporation’s management, after consulting legal counsel, the ultimate disposition of these matters will not have a material adverse effect on the consolidated financial statements.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Corporation and the Bank file a consolidated federal income tax return. The provision for income taxes for the years ended December 31 is comprised of the following: (Dollar amounts in thousands) 2016 2015 Current $ 1,045 $ (5 ) Deferred 203 1,146 $ 1,248 $ 1,141 A reconciliation between the provision for income taxes and the amount computed by multiplying operating results before income taxes by the statutory federal income tax rate of 34% for the years ended December 31 is as follows: (Dollar amounts in thousands) 2016 2015 % Pre-tax % Pre-tax Amount Income Amount Income Provision at statutory tax rate $ 1,779 34.0 % $ 1,800 34.0 % Increase (decrease) resulting from: Tax free interest, net of disallowance (472 ) (9.0 )% (542 ) (10.2 )% Earnings on bank-owned life insurance (113 ) (2.2 )% (112 ) (2.1 )% Other, net 54 1.0 % (5 ) (0.1 )% Provision $ 1,248 23.8 % $ 1,141 21.6 % 14. Income Taxes (continued) The tax effects of temporary differences between the financial reporting basis and income tax basis of assets and liabilities that are included in the net deferred tax asset as of December 31 relate to the following: (Dollar amounts in thousands) 2016 2015 Deferred tax assets: Funded status of pension plan $ 1,964 $ 1,810 Allowance for loan losses 1,885 1,805 Deferred compensation 414 406 Net unrealized loss on securities 349 127 Stock compensation 160 155 Accrued incentive compensation 158 220 Securities impairment 149 149 Net operating loss carryforward 106 — Purchase accounting adjustments 89 — Nonaccrual loan interest income 73 68 Other 29 52 Gross deferred tax assets 5,376 4,792 Deferred tax liabilities: Accrued pension liability 1,525 1,702 Depreciation 1,006 908 Deferred loan fees 431 284 Intangible assets 324 317 Other 60 30 Gross deferred tax liabilities 3,346 3,241 Net deferred tax asset $ 2,030 $ 1,551 The Bank has approximately $313,000 of federal net operating loss carryforward that expires in 2036. The net operating loss was acquired from UASB and is subject to limitations under the Internal Revenue Code Section 382. The entire loss carryforward is expected to be used before expiration. In addition, the company has approximately $21,000 of alternative minimum tax (AMT)credit carryforward acquired from UASB. The AMT credit is not subject to expiration. In accordance with relevant accounting guidance, the Corporation determined that it was not required to establish a valuation allowance for deferred tax assets since it is more likely than not that the deferred tax asset will be realized through carry-back to taxable income in prior years, future reversals of existing taxable temporary differences, tax strategies and, to a lesser extent, future taxable income. The Corporation’s net deferred tax asset or liability is recorded in the consolidated financial statements as a component of other assets or other liabilities. At December 31, 2016 and December 31, 2015 , the Corporation had no unrecognized tax benefits. The Corporation does no t expect the total amount of unrecognized tax benefits to significantly increase within the next twelve months. The Corporation recognizes interest and penalties on unrecognized tax benefits in income taxes expense in its Consolidated Statements of Income. The Corporation and the Bank are subject to U.S. federal income tax as well as a capital-based franchise tax in the Commonwealth of Pennsylvania. The Corporation and the Bank are no longer subject to examination by taxing authorities for years before 2013.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Employee Benefit Plans Defined Benefit Plan The Corporation provides pension benefits for eligible employees through a defined benefit pension plan. Substantially all employees participate in the retirement plan on a non-contributing basis, and are fully vested after three years of service. Effective January 1, 2009, the plan was closed to new participants. The Corporation provided the requisite notice to plan participants on March 12, 2013 of the determination to freeze the plan (curtailment). While the freeze was not effective until April 30, 2013, management determined that participants would not satisfy, within the provisions of the plan, 2013 eligibility requirements based on minimum hours worked for 2013. Therefore, employees ceased to earn benefits as of January 1, 2013. This amendment to the plan will not affect benefits earned by the participant prior to the date of the freeze. The Corporation measures the funded status of the plan as of December 31. Information pertaining to changes in obligations and funded status of the defined benefit pension plan for the years ended December 31 is as follows: (Dollar amounts in thousands) 2016 2015 Change in plan assets: Fair value of plan assets at beginning of year $ 9,368 $ 6,851 Actual return on plan assets 612 (120 ) Employer contribution — 3,000 Benefits paid (649 ) (363 ) Fair value of plan assets at end of year 9,331 9,368 Change in benefit obligation: Benefit obligation at beginning of year 10,174 10,249 Interest cost 465 403 Actuarial loss 483 254 Effect of change in assumptions 136 (369 ) Benefits paid (649 ) (363 ) Benefit obligation at end of year 10,609 10,174 Funded status (plan assets less benefit obligation) $ (1,278 ) $ (806 ) Amounts recognized in accumulated other comprehensive loss, net of tax, consists of: Accumulated net actuarial loss $ 3,812 $ 3,529 Accumulated prior service benefit — (15 ) Amount recognized, end of year $ 3,812 $ 3,514 15. Employee Benefit Plans (continued) The following table presents the Corporation’s pension plan assets measured and recorded at estimated fair value on a recurring basis and their level within the estimated fair value hierarchy as described in Note 17: (Dollar amounts in thousands) (Level 1) (Level 2) (Level 3) Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2016: Money markets $ 870 $ 870 $ — $ — Mutual funds - debt 3,247 — 3,247 — Mutual funds - equity 4,458 — 4,458 — Emclaire Financial Corp stock 756 756 — — $ 9,331 $ 1,626 $ 7,705 $ — December 31, 2015: Money markets $ 757 $ 757 $ — $ — Mutual funds - debt 4,127 — 4,127 — Mutual funds - equity 3,812 — 3,812 — Emclaire Financial Corp stock 672 672 — — $ 9,368 $ 1,429 $ 7,939 $ — There were no significant transfers between Level 1 and Level 2 during 2016. The accumulated benefit obligation for the defined benefit pension plan was $10.6 million and $10.2 million at December 31, 2016 and 2015 , respectively. The components of the periodic pension costs and other amounts recognized in other comprehensive income for the years ended December 31 are as follows: (Dollar amounts in thousands) 2016 2015 Interest cost $ 465 $ 403 Expected return on plan assets (665 ) (652 ) Amortization of prior service benefit and net loss 220 174 Net periodic pension benefit 20 (75 ) Amortization of prior service benefit and net loss (220 ) (174 ) Net loss 671 657 Total recognized in other comprehensive loss 451 483 Total recognized in net periodic benefit and other comprehensive loss $ 471 $ 408 The estimated net loss and prior service benefit for the defined benefit pension plan that will be amortized from accumulated other comprehensive income into net periodic benefit cost over the next fiscal year is $236,000 as of December 31, 2016 . 15. Employee Benefit Plans (continued) Weighted-average actuarial assumptions for the years ended December 31 include the following: 2016 2015 Discount rate for net periodic benefit cost 4.41 % 3.91 % Discount rate for benefit obligations 4.19 % 4.41 % Expected rate of return on plan assets 7.25 % 7.75 % The Corporation’s pension plan asset allocation at December 31, 2016 and 2015 , target allocation for 2017 , and expected long-term rate of return by asset category are as follows: Target Allocation Percentage of Plan Assets at Year End Weighted-Average Expected Long-Term Rate of Return Asset Category 2017 2016 2015 2016 Equity securities 55 % 54 % 44 % 4.21 % Debt securities 37 % 37 % 48 % 2.98 % Money markets 8 % 9 % 8 % 0.06 % 100 % 100 % 100 % 7.25 % Investment Strategy The intent of the pension plan is to provide a range of investment options for building a diversified asset allocation strategy that will provide the highest likelihood of meeting the aggregate actuarial projections. In selecting the options and asset allocation strategy, the Corporation has determined that the benefits of reduced portfolio risk are best achieved through diversification. The following asset classes or investment categories are utilized to meet the Pension plan’s objectives: Small company stock, International stock, Mid-cap stock, Large company stock, Diversified bond, Money Market/Stable Value and Cash. The pension plan does not prohibit any certain investments. The Corporation does currently not expect to make a contribution to its pension plan in 2017 . Estimated future benefit payments, which reflect expected future service, as appropriate, are as follows: (Dollar amounts in thousands) Pension For year ended December 31, Benefits 2017 $ 376 2018 365 2019 379 2020 426 2021 430 Following 5 years 2,457 15. Employee Benefit Plans (continued) Defined Contribution Plan The Corporation maintains a defined contribution 401(k) Plan. Employees are eligible to participate by providing tax-deferred contributions up to 20% of qualified compensation. Employee contributions are vested at all times. The Corporation provides a matching contribution of up to 4% of the participant’s salary. For the years ended 2016 and 2015 , matching contributions were $196,000 and $178,000 , respectively. The Corporation may also make, at the sole discretion of its Board of Directors, a profit sharing contribution. For the years ended 2016 and 2015 , the Corporation made profit sharing contributions of $105,000 and $108,000 , respectively. Supplemental Executive Retirement Plan The Corporation maintains a Supplemental Executive Retirement Plan (SERP) to provide certain additional retirement benefits to participating officers. The SERP is subject to certain vesting provisions and provides that the officers shall receive a supplemental retirement benefit if the officer’s employment is terminated after reaching the normal retirement age of 65 , with benefits also payable upon death, disability, a change of control or a termination of employment prior to normal retirement age. As of December 31, 2016 and 2015 , the Corporation’s SERP liability was $1.1 million and $1.1 million , respectively. For the years ended December 31, 2016 and 2015 , the Corporation recognized expense of $114,000 and $162,000 , respectively, related to the SERP.

Stock Compensation Plans

Stock Compensation Plans	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation Plans	Stock Compensation Plans In April 2014, the Corporation adopted the 2014 Stock Incentive Plan (the 2014 Plan), which is shareholder approved and permits the grant of restricted stock awards and options to its directors, officers and employees for up to 176,866 shares of common stock, of which 65,783 shares of restricted stock and 88,433 stock options remain available for issuance under the plan. In addition, the Corporation’s 2007 Stock Incentive Plan and Trust (the 2007 Plan), which is shareholder approved, permits the grant of restricted stock awards and options to its directors, officers and employees for up to 177,496 shares of common stock, of which 13 shares of restricted stock and 56,283 stock options remain available for issuance under the plan. Incentive stock options, non-incentive or compensatory stock options and share awards may be granted under the Plans. The exercise price of each option shall at least equal the market price of a share of common stock on the date of grant and have a contractual term of ten years. Options shall vest and become exercisable at the rate, to the extent and subject to such limitations as may be specified by the Corporation. Compensation cost related to share-based payment transactions must be recognized in the financial statements with measurement based upon the fair value of the equity instruments issued. During 2016 and 2015 , the Corporation granted restricted stock awards of 11,000 and 9,650 shares, respectively, with a face value of $294,000 and $227,000 , respectively, based on the weighted-average grant date stock prices of $26.74 and $23.53 , respectively. These restricted stock awards are 100% vested on the third anniversary of the date of grant, except in the event of death, disability or retirement. It is the Corporation’s policy to issue shares on the vesting date for restricted stock awards. There were no stock options granted during 2016 or 2015 . For the year ended December 31, 2016 and 2015 the Corporation recognized $205,000 and $184,000 , respectively, in stock compensation expense. A summary of the status of the Corporation’s nonvested restricted stock awards as of December 31, 2016 , and changes during the period then ended is presented below: Shares Weighted-Average Grant-date Fair Value Nonvested at January 1, 2016 23,450 $ 24.38 Granted 11,000 26.74 Vested (7,550 ) 25.30 Forfeited — — Nonvested as of December 31, 2016 26,900 $ 25.09 16. Stock Compensation Plans (continued) A summary of option activity under the plans as of December 31, 2016 , and changes during the period then ended is presented below: Options Weighted-Average Exercise Price Aggregate Intrinsic Value Weighted-Average Remaining Term (in years) Outstanding as of January 1, 2016 73,000 $ 25.71 $ 9 1.6 Granted — — — — Exercised — — — — Forfeited (11,000 ) 25.68 — — Outstanding as of December 31, 2016 62,000 $ 25.71 $ 219 0.6 Exercisable as of December 31, 2016 62,000 $ 25.71 $ 219 0.6 As of December 31, 2016 , there was $479,000 of total unrecognized compensation expense related to nonvested share-based compensation arrangements granted under the plans. That expense is expected to be recognized over the next three years . Nonvested restricted stock is not included in common shares outstanding on the consolidated balance sheets. It is the Corporation's policy to issue shares on the vesting date for restricted stock awards. Unvested restricted stock awards do not receive dividends declared by the Corporation.

Fair Values of Financial Instru

Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Values of Financial Instruments	Fair Values of Financial Instruments Management uses its best judgment in estimating the fair value of the Corporation’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Corporation could have realized in a sale transaction or exit price on the date indicated. The estimated fair value amounts have been measured as of their respective year-ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at year-end. Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value. Level 1 : Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Corporation has the ability to access at the measurement date. Level 2 : Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 : Significant unobservable inputs that reflect the Corporation’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. An asset or liability’s level is based on the lowest level of input that is significant to the fair value measurement. The Corporation used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Cash and cash equivalents – The carrying value of cash, due from banks and interest bearing deposits approximates fair value and are classified as Level 1. 17. Fair Values of Financial Instruments (continued) Securities available for sale – The fair value of all investment securities are based upon the assumptions market participants would use in pricing the security. If available, investment securities are determined by quoted market prices (Level 1). Level 1 includes U.S. Treasury, federal agency securities and certain equity securities. For investment securities where quoted market prices are not available, fair values are calculated based on market prices on similar securities (Level 2). Level 2 includes U.S. Government sponsored entities and agencies, mortgage-backed securities, collateralized mortgage obligations, state and political subdivision securities and corporate debt securities. For investment securities where quoted prices or market prices of similar securities are not available, fair values are calculated by using unobservable inputs (Level 3) and may include certain equity securities held by the Corporation. The Level 3 equity security valuations were supported by an analysis prepared by the Corporation which relies on inputs such as the security issuer’s publicly attainable financial information, multiples derived from prices in observed transactions involving comparable businesses and other market, financial and nonfinancial factors. Loans – The fair value of loans receivable was estimated based on the discounted value of the future cash flows using the current rates being offered for loans with similar terms to borrowers of similar credit quality resulting in a Level 3 classification. Impaired loans – At the time a loan is considered impaired, it is valued at the lower of cost or fair value. Impaired loans carried at fair value generally receive a specific allowance for loan losses. For collateral dependent loans, fair value is commonly based on real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, resulting in a Level 3 classification. Impaired loans are evaluated on a quarterly basis for additional impairment and adjusted accordingly. As of December 31, 2016 , the fair value of impaired loans consists of loan balances totaling $1.2 million , net of a valuation allowance of $120,000 , compared to loan balances of $643,000 , net of a valuation allowance of $47,000 at December 31, 2015 . Additional provision for loan losses of $95,000 and $47,000 was recorded during the years ended December 31, 2016 and 2015 , respectively, for these loans. Other real estate owned (OREO) – Assets acquired through or instead of foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals. Management’s ongoing review of appraisal information may result in additional discounts or adjustments to the valuation based upon more recent market sales activity or more current appraisal information derived from properties of similar type and/or locale. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. As of December 31, 2016 , the Corporation did not have any OREO measured at fair value. As of December 31, 2015 , OREO measured at fair value less costs to sell had a net carrying amount of $13,000 , which consisted of the outstanding balance of $22,000 less write-downs of $9,000 . Appraisals for both collateral-dependent impaired loans and OREO are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed by the Corporation. Once received, management reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On an annual basis, the Corporation compares the actual selling price of OREO that has been sold to the most recent appraised value to determine what additional adjustment should be made to the appraisal value to arrive at fair value. The most recent analysis performed indicated that a discount of 10% should be applied. Federal bank stock – It is not practical to determine the fair value of federal bank stocks due to restrictions place on its transferability. Deposits – The fair value of deposits with no stated maturity, such as non-interest bearing demand deposits, checking with interest, savings and money market accounts, is equal to the amount payable on demand resulting in either a Level 1 or Level 2 classification. The fair values of time deposits are based on the discounted value of contractual cash flows. The discount rate is estimated using the rates currently offered for deposits of similar maturities resulting in a Level 2 classification. Borrowings – The fair value of borrowings with the FHLB is estimated using discounted cash flows based on current incremental borrowing rates for similar types of borrowing arrangements resulting in a Level 2 classification. 17. Fair Values of Financial Instruments (continued) Accrued interest receivable and payable – The carrying value of accrued interest receivable and payable approximates fair value. The fair value classification is consistent with the related financial instrument. Estimates of the fair value of off-balance sheet items were not made because of the short-term nature of these arrangements and the credit standing of the counterparties. Also, unfunded loan commitments relate principally to variable rate commercial loans. For assets measured at fair value on a recurring basis, the fair value measurements by level within the fair value hierarchy are as follows: (Dollar amounts in thousands) (Level 1) (Level 2) (Level 3) Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2016: U.S. Treasury and federal agency $ 4,500 $ 4,500 $ — $ — U.S. government sponsored entities and agencies 8,998 — 8,998 — U.S. agency mortgage-backed securities: residential 25,626 — 25,626 — U.S. agency collateralized mortgage obligations: residential 24,706 — 24,706 — State and political subdivision 27,608 — 27,608 — Corporate debt securities 7,932 — 7,932 — Equity securities 2,190 2,054 — 136 $ 101,560 $ 6,554 $ 94,870 $ 136 December 31, 2015: U.S. Treasury and federal agency $ 1,466 $ 1,466 $ — $ — U.S. government sponsored entities and agencies 8,953 — 8,953 — U.S. agency mortgage-backed securities: residential 33,150 — 33,150 — U.S. agency collateralized mortgage obligations: residential 31,440 — 31,440 — State and political subdivision 28,591 — 28,591 — Corporate debt securities 7,487 — 7,487 — Equity securities 1,894 1,820 — 74 $ 112,981 $ 3,286 $ 109,621 $ 74 17. Fair Values of Financial Instruments (continued) The Corporation’s policy is to transfer assets or liabilities from one level to another when the methodology to obtain the fair value changes such that there are more or fewer unobservable inputs as of the end of the reporting period. During 2016 and 2015 , the Corporation had no transfers between levels. The following table presents changes in Level 3 assets measured on a recurring basis for the years ended December 31, 2016 and 2015 : (Dollar amounts in thousands) 2016 2015 Balance at the beginning of the period $ 74 $ 898 Total gains or losses (realized/unrealized): Included in earnings — (298 ) Included in other comprehensive income 2 61 Issuances — — Sales — (587 ) Acquired 60 — Transfers in and/or out of Level 3 — — Balance at the end of the period $ 136 $ 74 For assets measured at fair value on a non-recurring basis, the fair value measurements by level within the fair value hierarchy are as follows: (Dollar amounts in thousands) (Level 1) (Level 2) (Level 3) Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2016: Impaired residential mortgage loan $ 58 $ — $ — $ 58 Impaired commercial real estate loan 463 — — 463 Impaired commercial business loan 582 — — 582 $ 1,103 $ — $ — $ 1,103 December 31, 2015: Impaired commercial business loans $ 596 $ — $ — $ 596 Other real estate owned 13 — — 13 $ 609 $ — $ — $ 609 17. Fair Values of Financial Instruments (continued) The following table presents quantitative information about Level 3 fair value measurements for assets measured at fair value on a non-recurring basis: (Dollar amounts in thousands) Valuation Technique(s) Unobservable Input(s) Range December 31, 2016: Impaired residential mortgage loan $ 58 Sales comparison approach Adjustment for differences between comparable business assets 10% Impaired commercial real estate loan 463 Sales comparison approach Adjustment for differences between comparable sales 37% Impaired commercial business loan 582 Liquidation value of business assets Adjustment for differences between comparable business assets 64% December 31, 2015: Impaired commercial business loans $ 596 Liquidation value of business assets Adjustment for differences between comparable business assets 65% Other residential real estate owned 13 Sales comparison approach Adjustment for differences between comparable sales 10% The two tables above exclude a $58,000 impaired residential mortgage loan classified as a TDR which was measured using a discounted cash flow methodology at December 31, 2016 . 17. Fair Values of Financial Instruments (continued) The following table sets forth the carrying amount and fair value of the Corporation’s financial instruments included in the consolidated balance sheet as of December 31: (Dollar amounts in thousands) Fair Value Measurements Using: Description Carrying Amount Total Level 1 Level 2 Level 3 December 31, 2016: Financial Assets: Cash and cash equivalents $ 17,568 $ 17,568 $ 17,568 $ — $ — Securities available for sale 101,560 101,560 6,554 94,870 136 Loans held for sale 68 68 — 68 — Loans, net 515,435 519,573 — — 519,573 Federal bank stock 4,861 N/A N/A N/A N/A Accrued interest receivable 1,815 1,815 37 365 1,413 641,307 640,584 24,159 95,303 521,122 Financial Liabilities: Deposits 584,940 582,458 423,693 158,765 — FHLB advances 44,000 44,027 — 44,027 — Accrued interest payable 239 239 7 232 — 629,179 626,724 423,700 203,024 — December 31, 2015: Financial Assets: Cash and cash equivalents $ 11,546 $ 11,546 $ 11,546 $ — $ — Securities available for sale 112,981 112,981 3,286 109,621 74 Loans, net 429,891 436,009 — — 436,009 Federal bank stock 4,240 N/A N/A N/A N/A Accrued interest receivable 1,501 1,501 64 299 1,138 560,159 562,037 14,896 109,920 437,221 Financial Liabilities: Deposits 489,887 491,781 376,409 115,372 — FHLB advances 49,250 50,636 — 50,636 — Accrued interest payable 179 179 5 174 — 539,316 542,596 376,414 166,182 — This information should not be interpreted as an estimate of the fair value of the entire Corporation since a fair value calculation is only provided for a limited portion of the Corporation’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Corporation’s disclosures and those of other companies may not be meaningful. 17. Fair Values of Financial Instruments (continued) Off-Balance Sheet Financial Instruments The Corporation is party to credit related financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and commercial letters of credit. Commitments to extend credit involve, to a varying degree, elements of credit and interest rate risk in excess of amounts recognized in the consolidated balance sheets. The Corporation’s exposure to credit loss in the event of non-performance by the other party for commitments to extend credit is represented by the contractual amount of these commitments, less any collateral value obtained. The Corporation uses the same credit policies in making commitments as for on-balance sheet instruments. The Corporation’s distribution of commitments to extend credit approximates the distribution of loans receivable outstanding. The following table presents the notional amount of the Corporation’s off-balance sheet commitment financial instruments as of December 31: (Dollar amounts in thousands) 2016 2015 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 11,940 $ 12,785 $ 1,197 $ 2,298 Unused lines of credit 5,207 62,594 6,502 48,674 $ 17,147 $ 75,379 $ 7,699 $ 50,972 Commitments to make loans are generally made for periods of 30 days or less. Commitments to extend credit include agreements to lend to a customer as long as there is no violation of any condition established in the contract. These commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Commitments to extend credit also include unfunded commitments under commercial and consumer lines of credit, revolving credit lines and overdraft protection agreements. These lines of credit may be collateralized and usually do not contain a specified maturity date and may be drawn upon to the total extent to which the Corporation is committed. Standby letters of credit are conditional commitments issued by the Corporation usually for commercial customers to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Corporation generally holds collateral supporting those commitments if deemed necessary. Standby letters of credit, net of collateral maintained by the Bank, were $76,000 and $146,000 at December 31, 2016 and 2015 , respectively. The current amount of the liability as of December 31, 2016 and 2015 for guarantees under standby letters of credit issued is not material.

Emclaire Financial Corp - Conde

Emclaire Financial Corp - Condensed Financial Statements, Parent Corporation Only	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Emclaire Financial Corp – Condensed Financial Statements, Parent Corporation Only	Emclaire Financial Corp – Condensed Financial Statements, Parent Corporation Only Following are condensed financial statements for the parent company as of and for the years ended December 31: Condensed Balance Sheets (Dollar amounts in thousands) 2016 2015 Assets: Cash and cash equivalents $ 20 $ 107 Securities available for sale 2,056 1,834 Equity in net assets of subsidiaries 59,078 51,209 Other assets 982 848 Total Assets $ 62,136 $ 53,998 Liabilities and Stockholders' Equity: Short-term borrowed funds with affiliated subsidiary bank $ 1,000 $ 1,000 Other short-term borrowed funds 2,500 — Long-term borrowed funds 4,500 — Accrued expenses and other liabilities 63 159 Stockholders' equity 54,073 52,839 Total Liabilities and Stockholders' Equity $ 62,136 $ 53,998 Condensed Statements of Income (Dollar amounts in thousands) 2016 2015 Income: Dividends from subsidiaries $ 3,132 $ 2,731 Investment income 66 376 Total income 3,198 3,107 Expense: Interest expense 265 111 Noninterest expense 392 667 Total expense 657 778 Income before income taxes and undistributed subsidiary income 2,541 2,329 Undistributed equity in net income of subsidiary 1,244 1,688 Net income before income taxes 3,785 4,017 Income tax benefit 201 137 Net income $ 3,986 $ 4,154 Comprehensive income $ 3,257 $ 3,390 18. Emclaire Financial Corp – Condensed Financial Statements, Parent Corporation Only (continued) Condensed Statements of Cash Flows (Dollar amounts in thousands) 2016 2015 Operating activities: Net income $ 3,986 $ 4,154 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed equity in net income of subsidiary (1,244 ) (1,688 ) Realized gains on sales of available for sale securities, net — (298 ) Other, net (101 ) 134 Net cash provided by operating activities 2,641 2,302 Investing activities: Sales (purchases) of investment securities — 885 Investment in subsidiaries (7,500 ) (1,000 ) Net cash used in investing activities (7,500 ) (115 ) Financing activities: Net change in borrowings 7,000 (3,375 ) Proceeds from issuance of common stock 4 8,151 Redemption of preferred stock (Series B) — (5,000 ) Proceeds from exercise of stock options, including tax benefit — 81 Dividends paid (2,232 ) (1,957 ) Net cash provided by (used in) financing activities 4,772 (2,100 ) Increase (decrease) in cash and cash equivalents (87 ) 87 Cash and cash equivalents at beginning of period 107 20 Cash and cash equivalents at end of period $ 20 $ 107

Other Noninterest Income and Ex

Other Noninterest Income and Expense	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Other Noninterest Income and Expense	Other Noninterest Income and Expense Other noninterest income includes customer bank card processing fee income of $1.1 million and $1.0 million for 2016 and 2015 , respectively. The following summarizes the Corporation’s other noninterest expenses for the years ended December 31: (Dollar amounts in thousands) 2016 2015 Customer bank card processing $ 516 $ 543 Telephone and data communications 465 417 Subscriptions 422 318 Printing and supplies 362 299 Internet banking and bill pay 346 362 Travel, entertainment and conferences 330 325 Pennsylvania shares and use taxes 292 295 Marketing and advertising 291 244 Correspondent bank and courier fees 265 225 Charitable contributions 180 180 Regulatory examinations 177 159 Postage and freight 131 87 Memberships and dues 94 68 Penalty on prepayment of FHLB advance 71 — Other 97 248 Total other noninterest expenses $ 4,039 $ 3,770

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The factors used in the Corporation’s earnings per share computation follow: (Dollar amounts in thousands, except for per share amounts) For the year ended December 31, 2016 2015 Earnings per common share - basic Net income $ 3,986 $ 4,154 Less: Preferred stock dividends and discount accretion — 75 Net income available to common stockholders $ 3,986 $ 4,079 Average common shares outstanding 2,146,130 1,982,072 Basic earnings per common share $ 1.86 $ 2.06 Earnings per common share - diluted Net income available to common stockholders $ 3,986 $ 4,079 Average common shares outstanding 2,146,130 1,982,072 Add: Dilutive effects of assumed exercises of restricted stock and stock options 5,971 6,551 Average shares and dilutive potential common shares 2,152,101 1,988,623 Diluted earnings per common share $ 1.85 $ 2.05 Stock options and restricted stock awards not considered in computing diluted earnings per share because they were antidilutive 57,000 67,000

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) The following is changes in Accumulated Other Comprehensive Income (Loss) by component, net of tax for the year ending December 31, 2016 : (Dollar amounts in thousands) Unrealized Gains and Losses on Available-for-Sale Securities Defined Benefit Pension Items Total Accumulated Other Comprehensive Income at January 1, 2016 $ (248 ) $ (3,514 ) $ (3,762 ) Other comprehensive income before reclassification (377 ) (443 ) (820 ) Amounts reclassified from accumulated other comprehensive income (54 ) 145 91 Net current period other comprehensive income (431 ) (298 ) (729 ) Accumulated Other Comprehensive Income at December 31, 2016 $ (679 ) $ (3,812 ) $ (4,491 ) The following is significant amounts reclassified out of each component of Accumulated Other Comprehensive Income (Loss) for the year ending December 31, 2016 : (Dollar amounts in thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified From Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Unrealized gains and losses on available-for-sale securities $ 82 Gain on sale of securities (28 ) Tax effect 54 Net of tax Amortization of defined benefit pension items: Prior service costs $ 23 Compensation and employee benefits Actuarial gains (243 ) Compensation and employee benefits (220 ) Total before tax 75 Tax effect (145 ) Net of tax Total reclassifications for the period $ (91 ) The following is changes in Accumulated Other Comprehensive Income (Loss) by component, net of tax for the year ending December 31, 2015 : (Dollar amounts in thousands) Unrealized Gains and Losses on Available-for-Sale Securities Defined Benefit Pension Items Total Accumulated Other Comprehensive Income at January 1, 2015 $ 198 $ (3,196 ) $ (2,998 ) Other comprehensive income before reclassification 118 (433 ) (315 ) Amounts reclassified from accumulated other comprehensive income (564 ) 115 (449 ) Net current period other comprehensive income (446 ) (318 ) (764 ) Accumulated Other Comprehensive Income at December 31, 2015 $ (248 ) $ (3,514 ) $ (3,762 ) 21. Accumulated Other Comprehensive Income (Loss) (continued) The following is significant amounts reclassified out of each component of Accumulated Other Comprehensive Income (Loss) for the year ending December 31, 2015 : (Dollar amounts in thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified From Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Unrealized gains and losses on available-for-sale securities $ 854 Gain on sale of securities (290 ) Tax effect 564 Net of tax Amortization of defined benefit pension items: Prior service costs $ 31 Compensation and employee benefits Actuarial gains (205 ) Compensation and employee benefits (174 ) Total before tax 59 Tax effect (115 ) Net of tax Total reclassifications for the period $ 449

Mergers and Acquisitions

Mergers and Acquisitions	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Mergers and Acquisitions	Mergers and Acquisitions On April 30, 2016, the Corporation completed its acquisition of United American Savings Bank (United American) in accordance with the terms of the Agreement and Plan of Merger, dated as of December 30, 2015, by and among the Corporation, the Bank and United American (the Merger Agreement). Pursuant to the Merger Agreement, the Corporation acquired United American through a reverse merger of a newly created, wholly-owned subsidiary of the Bank into United American. Immediately after the merger, United American merged with and into The Farmers National Bank of Emlenton, with The Farmers National Bank of Emlenton being the surviving bank. At December 31, 2015, United American had reported assets of $89.3 million . The Corporation acquired all of the outstanding shares of common stock of United American for cash consideration of $13.2 million ( $42.67 per share). The acquisition expanded the Corporation’s franchise into contiguous markets and increased the Corporation’s consolidated total assets, loans and deposits. The assets and liabilities of United American were recorded on the Corporation’s consolidated balance sheet at their estimated fair value as of April 30, 2016, and their results of operations have been included in the consolidated income statement since such date. Included in the purchase price was goodwill and a core deposit intangible of $6.6 million and $232,000 , respectively. Goodwill is the excess of the purchase price over the fair value of the identifiable net assets acquired and is the result of expected operational synergies and other factors. This goodwill is not expected to be deductible for tax purposes. The goodwill will not be amortized, but will be measured annually for impairment or more frequently if circumstances require. The core deposit intangible will be amortized over a weighted average estimated life of ten years using the double declining balance method. Core deposit intangible expense projected for the succeeding five years beginning 2016 is estimated to be $31,000 , $40,000 , $32,000 , $26,000 and $20,000 per year, respectively, and $83,000 in total for years after 2020. While the Corporation believes that the accounting for the acquisition is complete, accounting guidance allows for adjustments to goodwill for a period of up to one year after the acquisition date for information that becomes available that reflects circumstances at the acquisition date. 22. Mergers and Acquisitions (continued) The following table summarizes the estimated fair value of the assets acquired and liabilities assumed: (Dollar amounts in thousands) Assets acquired: Cash and cash equivalents $ 9,899 Securities available for sale 60 Loans receivable 66,145 Federal bank stocks 978 Accrued interest receivable 187 Premises and equipment 1,169 Goodwill 6,624 Core deposit intangible 232 Prepaid expenses and other assets 989 Total assets acquired 86,283 Liabilities assumed: Deposits 72,700 Accrued interest payable 29 Accrued expenses and other liabilities 346 Total liabilities assumed 73,075 Consideration paid $ 13,208 The fair value of loans was determined using discounted cash flows. The book balance of the loans at the time of the acquisition was $66.1 million before considering United American’s allowance for loan losses, which was not carried over. The fair value disclosed above reflects a credit-related adjustment of ( $927,000 ) and an adjustment for other factors of $982,000 . Loans evidencing credit deterioration since origination (purchased credit impaired loans) included in loans receivable were immaterial. Costs related to the acquisition for the year ended December 31, 2016, totaled $401,000 including legal fees, system conversion costs and other costs of $194,000 , $132,000 and $75,000 , respectively.

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	The consolidated financial statements include the accounts of Emclaire Financial Corp (the Corporation) and its wholly owned subsidiaries, The Farmers National Bank of Emlenton (the Bank) and Emclaire Settlement Services, LLC (the Title Company). All significant intercompany balances and transactions have been eliminated in consolidation.
Nature of Operations	The Corporation provides a variety of financial services to individuals and businesses through its offices in Western Pennsylvania. Its primary deposit products are checking, savings and term certificate accounts and its primary lending products are residential and commercial mortgages, commercial business loans and consumer loans.
Use of Estimates and Classifications	In preparing consolidated financial statements in conformity with U.S. generally accepted accounting principles (GAAP), management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Certain amounts previously reported may have been reclassified to conform to the current year financial statement presentation. Such reclassifications did not affect net income or stockholders’ equity.
Significant Group Concentrations of Credit Risk	Most of the Corporation’s activities are with customers located within the Western Pennsylvania region of the country. Note 4 discusses the type of securities that the Corporation invests in. Note 5 discusses the types of lending the Corporation engages in. The Corporation does not have any significant concentrations to any one industry or customer.
Cash and Cash Equivalents	For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, cash items, interest-earning deposits with other financial institutions and federal funds sold and due from correspondent banks. Interest-earning deposits are generally short-term in nature and are carried at cost. Federal funds are generally sold or purchased for one day periods. Net cash flows are reported for loan and deposit transactions, short term borrowings and purchases and redemptions of federal bank stocks.
Dividend Restrictions	Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank to the Corporation or by the Corporation to stockholders.
Securities Available for Sale	Debt securities are classified as available for sale when they might be sold before maturity. Equity securities with readily determinable fair values are classified as available for sale. Securities available for sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income, net of tax. Interest income from securities includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized using the level yield method over the term of the securities. Gains and losses on sales are recorded on the trade date and determined using the specific identification method. Management evaluates securities for other-than-temporary impairment (OTTI) at least on a quarterly basis, and more frequently when economic, market or other concerns warrant such evaluation. Consideration is given to: (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near term prospects of the issuer, (3) whether the market decline was affected by macroeconomic conditions and (4) whether the Corporation has the intent to sell the security or more likely than not will be required to sell the security before the recovery of its amortized cost basis. If the Corporation intends to sell an impaired security, or if it is more likely than not the Corporation will be required to sell the security before its anticipated recovery, the Corporation records an other-than-temporary loss in an amount equal to the entire difference between fair value and amortized cost through earnings. Otherwise, only the credit portion of the estimated loss on debt securities is recognized in earnings, with the other portion of the loss recognized in other comprehensive income. For equity securities determined to be other-than-temporarily impaired, the entire amount of impairment is recognized through earnings.
Loans Receivable	The Corporation grants mortgage, commercial and consumer loans to customers. A substantial portion of the loan portfolio is represented by loans collateralized by real estate located throughout Western Pennsylvania. The ability of the Corporation’s debtors to honor their contracts is dependent upon real estate and general economic conditions in this area. 1. Summary of Significant Accounting Policies (continued) Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans or premiums or discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, and premiums and discounts are deferred and recognized in interest income as an adjustment of the related loan yield using the interest method. The accrual of interest on all classes of loans is typically discontinued at the time the loan is 90 days past due unless the credit is well secured and in the process of collection. Loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified as impaired loans. All interest accrued but not collected for loans that are placed on nonaccrual status or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for a return to accrual status. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Loan Losses	The allowance for loan losses is established for probable incurred credit losses through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are typically credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of loans in light of historic experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, prevailing economic conditions and other factors. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. A loan is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Loans for which the terms have been modified resulting in a concession, and for which the borrower is experiencing financial difficulties, are considered troubled debt restructurings (TDR) and classified as impaired. Factors considered by management in determining impairment on all loan classes include demonstrated ability to repay, payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial loans by either the present value of expected future cash flows discounted at the loans effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. Large groups of small balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not separately identify individual consumer and residential mortgage loans for impairment disclosures, unless such loans are the subject of a restructuring agreement. TDR’s are separately identified for impairment disclosures and are measured at the present value of estimated future cash flows using the loan’s effective rate at inception. If a TDR is considered to be a collateral dependent loan, the loan is reported, net, at the fair value of collateral. For TDR’s that subsequently default, the Corporation determines the amount of reserves in accordance with accounting policies for the allowance for loan losses. The allowance consists of specific and general components. The specific component relates to loans that are individually classified as impaired. The general component covers non-impaired loans and is based on historical loss experience adjusted for qualitative factors. The historical loss experience is determined by portfolio segment and is based on the actual loss history experienced by the Corporation over the prior 12 quarters. Qualitative factors considered by management include national and local economic and business conditions, changes in the nature and volume of the loan portfolio, quality of loan review systems, and changes in trends, volume and severity of past due, nonaccrual and classified loans, and loss and recovery trends. The Corporation’s portfolio segments are as follows: 1. Summary of Significant Accounting Policies (continued) Residential mortgages: Residential mortgage loans are loans to consumers utilized for the purchase, refinance or construction of a residence. Changes in interest rates or market conditions may impact a borrower’s ability to meet contractual principal and interest payments. Home equity loans and lines of credit: Home equity loans and lines of credit are credit facilities extended to homeowners who wish to utilize the equity in their property in order to borrow funds for almost any consumer purpose. Property values may fluctuate due to economic and other factors. Commercial real estate: Commercial real estate loans are subject to underwriting standards and processes similar to commercial loans. These loans are viewed primarily as cash flow loans and the repayment of these loans is largely dependent on the successful operation of the property. Loan performance may be adversely affected by factors impacting the general economy or conditions specific to real estate markets such as geographic location and property type. Commercial business: Commercial credit is extended to business customers for use in normal operations to finance working capital needs, equipment purchases or other projects. The majority of these borrowers are customers doing business within our geographic region. These loans are generally underwritten individually and secured with the assets of the company and the personal guarantee of the business owners. Commercial loans are made based primarily on the historical and projected cash flow of the borrower and the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not behave as forecasted and collateral securing loans may fluctuate in value due to economic or individual performance factors. Consumer: Consumer loans are loans to an individual for non-business purposes such as automobile purchases or debt consolidation. These loans are originated based primarily on credit scores and debt-to-income ratios which may be adversely affected by economic or individual performance factors.
Loans Held For Sale	Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by outstanding commitments from investors. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Mortgage loans held for sale are generally sold with servicing retained. The carrying value of mortgage loans sold is reduced by the amount allocated to the servicing right. Gains and losses on sales of mortgages are based on the difference between the selling price and the carrying value of the related loan sold.
Federal Bank Stocks	The Bank is a member of the Federal Home Loan Bank of Pittsburgh (FHLB) and the Federal Reserve Bank of Cleveland (FRB). As a member of these federal banking systems, the Bank maintains an investment in the capital stock of the respective regional banks. These stocks are held at cost and classified as restricted stock. These stocks are purchased and redeemed at par as directed by the federal banks and levels maintained are based primarily on borrowing and other correspondent relationships. These stocks are periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income.
Bank-Owned Life Insurance (BOLI)	The Bank purchased life insurance policies on certain key officers and employees. BOLI is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Premises and Equipment	Land is carried at cost. Premises, furniture and equipment, and leasehold improvements are carried at cost less accumulated depreciation or amortization. Depreciation is calculated on a straight-line basis over the estimated useful lives of the related assets, which are twenty-five years to forty years for buildings and three to ten years for furniture and equipment. Amortization of leasehold improvements is computed using the straight-line method over the shorter of their estimated useful life or the expected term of the leases. Expected terms include lease option periods to the extent that the exercise of such option is reasonably assured. Premises and equipment are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, assets are recorded at fair value.
Goodwill and Intangible Assets	Goodwill results from business acquisitions and represents the excess of the purchase price over the fair value of acquired assets and liabilities. Core deposit intangible assets arise from whole bank or branch acquisitions and are measured at fair value and then are amortized over their estimated useful lives. Customer relationship intangible assets arise from the purchase of a customer list from another company or individual and then are amortized on a straight-line basis over two years . Goodwill is not amortized but is assessed at least annually for impairment. Any such impairment will be recognized in the period identified. The Corporation has selected November 30 as the date to perform the annual impairment test. Goodwill is the only intangible asset with an indefinite life on the Corporation’s balance sheet.
Servicing Assets	Servicing assets represent the allocated value of retained servicing rights on loans sold. Servicing assets are expensed in proportion to, and over the period of, estimated net servicing revenues. Impairment is evaluated based on the fair value of the assets, using groupings of the underlying loans as to interest rates. Fair value is determined using prices for similar assets with similar characteristics, when available, or based upon discounted cash flows using market-based assumptions. Any impairment of a grouping is reported as a valuation allowance, to the extent that fair value is less than the capitalized amount for a grouping.
Other Real Estate Acquired Through Foreclosure (OREO)	Real estate properties acquired through foreclosure are initially recorded at fair value less cost to sell when acquired, thereby establishing a new cost basis for the asset. These assets are subsequently accounted for at the lower of carrying amount or fair value less cost to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. Revenue and expenses from operations of the properties, gains and losses on sales and additions to the valuation allowance are included in operating results.
Treasury Stock	Common stock purchased for treasury is recorded at cost. At the date of subsequent reissue, the treasury stock account is reduced by the cost of such stock on the first-in, first-out basis.
Income Taxes	Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Corporation recognizes interest and/or penalties related to income tax matters in income tax expense.
Earnings Per Common Share (EPS)	Basic EPS excludes dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS includes the dilutive effect of additional potential common shares issuable under stock options and restricted stock awards.
Comprehensive Income	Comprehensive income includes net income and other comprehensive income. Other comprehensive income (loss) is comprised of unrealized holding gains and losses on securities available for sale and changes in the funded status of pension which are also recognized as separate components of equity.
Operating Segments	Operations are managed and financial performance is evaluated on a corporate-wide basis. Accordingly, all financial services operations are considered by management to be aggregated in one reportable operating segment.
Retirement Plans	The Corporation maintains a noncontributory defined benefit plan covering eligible employees and officers. Effective January 1, 2009 the plan was closed to new participants. The Corporation provided the requisite notice to plan participants on March 12, 2013 of the determination to freeze the plan (curtailment). While the freeze was not effective until April 30, 2013, the Corporation determined that participants would not satisfy, within the provisions of the plan, 2013 eligibility requirements based on minimum hours worked for 2013. Therefore, employees ceased to earn benefits as of January 1, 2013. This amendment to the plan will not affect benefits earned by the participant prior to the date of the freeze. The Corporation also maintains a 401(k) plan, which covers substantially all employees, and a supplemental executive retirement plan for key executive officers.
Stock Compensation Plans	Compensation expense is recognized for stock options and restricted stock awards issued based on the fair value of these awards at the date of grant. A Black-Scholes model is utilized to estimate the fair value of stock options, while the market price of the Corporation’s common stock at the date of grant is used for restricted stock awards. Compensation expense is recognized over the required service period, generally defined as the vesting period. It is the Corporation’s policy to issue shares on the vesting date for restricted stock awards. Unvested restricted stock awards do not receive dividends declared by the Corporation.
Transfers of Financial Assets	Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Off-Balance Sheet Financial Instruments	In the ordinary course of business, the Corporation has entered into off-balance sheet financial instruments consisting of commitments to extend credit, commitments under line of credit lending arrangements and letters of credit. Such financial instruments are recorded in the financial statements when they are funded.
Fair Value of Financial Instruments	Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Loss Contingencies	Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there currently are such matters that will have a material effect on the financial statements.
Newly Issued Not Yet Effective Accounting Standards	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-9 “Revenue from Contracts with Customers”. ASU 2014-9 provides guidance that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. In August 2015, the FASB issued ASU 2015-14, which defers the effective date of this standard to annual and interim periods beginning after December 15, 2017; however, early adoption is permitted for annual and interim reporting periods beginning after December 15, 2016. ASU 2014-9 is not expected to have a significant impact on the Corporation's financial statements. In January 2016, the FASB issued ASU 2016-1 “Recognition and Measurement of Financial Assets and Financial Liabilities”. ASU 2016-1 revises the accounting for the classification and measurement of investments in equity securities and revises the presentation of certain fair value changes for financial liabilities measured at fair value. For equity securities, the guidance in ASU 2016-1 requires equity investments to be measured at fair value with changes in fair value recognized in net income. For financial liabilities that are measured at fair value in accordance with the fair value option, the guidance requires presenting in other comprehensive income the change in fair value that relates to a change in instrument-specific credit risk. ASU 2016-1 also eliminates the disclosure assumptions used to estimate fair value for financial instruments measured at amortized cost and requires disclosure of an exit price notion in determining the fair value of financial instruments measured at amortized cost. ASU 2016-1 is effective for interim and annual periods beginning after December 15, 2017. ASU 2016-1 is not expected to have a significant impact on the Corporation's financial statements. In February 2016, the FASB issued ASU 2016-02 "Leases". This ASU requires lessees to record most leases on their balance sheet but recognize expenses in the income statement in a manner similar to current accounting treatment. This ASU changes the guidance on sale-leaseback transactions, initial direct costs and lease execution costs, and, for lessors, modifies the classification criteria and the accounting for sales-type and direct financing leases. ASU 2016-02 is effective for annual periods beginning after December 15, 2018, and interim periods therein. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. The Corporation is currently evaluating the impact of ASU 2016-02 on its financial statements. 1. Summary of Significant Accounting Policies (continued) In March 2016, the FASB issued ASU 2016-09 "Improvements to Employee Share-Based Payment Accounting". ASU 2016-09 simplifies certain aspects of the accounting for employee share-based payment transactions, including the income tax consequences, classifications of awards either as equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods therein. The Corporation does not expect ASU 2016-09 to have a material impact on its financial statements and disclosures. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 significantly changes the way impairment of financial instruments is recognized by requiring immediate recognition of estimated credit losses expected to occur over the remaining life of the financial instruments. The main provisions of the guidance include (1) replacing the “incurred loss” approach under current GAAP with an “expected loss” model for instruments measured at amortized cost, (2) requiring entities to record an allowance for available-for-sale debt securities rather than reduce the carrying amount of the investments, as is required by the other-than-temporary impairment model under current GAAP, and (3) a simplified accounting model for purchased credit-impaired debt securities and loans. The ASU is effective for interim and annual reporting periods beginning after December 15, 2019, although early adoption is permitted. The Company is evaluating the impact of this ASU on its financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force” . ASU 2016-15 clarifies the presentation of specific types of cash flow receipts and payments, including the payment of debt prepayment or debt extinguishment costs, contingent consideration cash payments paid subsequent to the acquisition date and proceeds from settlement of BOLI policies. This guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, and is to be applied under a retrospective approach, if practicable. The Company is evaluating the impact of ASU 2016-15 on its financial statements and disclosures.

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of Classification of Available-for-sale Securities Investment	The following table summarizes the Corporation’s securities as of December 31: Amortized Gross Unrealized Gross Unrealized Fair (Dollar amounts in thousands) Cost Gains Losses Value Available for sale: December 31, 2016: U.S. Treasury and federal agency $ 4,550 $ — $ (50 ) $ 4,500 U.S. government sponsored entities and agencies 9,186 — (188 ) 8,998 U.S. agency mortgage-backed securities: residential 25,790 32 (196 ) 25,626 U.S. agency collateralized mortgage obligations: residential 25,367 23 (684 ) 24,706 State and political subdivision 27,853 17 (262 ) 27,608 Corporate debt securities 8,012 5 (85 ) 7,932 Equity securities 1,829 373 (12 ) 2,190 $ 102,587 $ 450 $ (1,477 ) $ 101,560 December 31, 2015: U.S. Treasury and federal agency $ 1,493 $ — $ (27 ) $ 1,466 U.S. government sponsored entities and agencies 8,998 2 (47 ) 8,953 U.S. agency mortgage-backed securities: residential 32,947 256 (53 ) 33,150 U.S. agency collateralized mortgage obligations: residential 32,289 23 (872 ) 31,440 State and political subdivision 28,352 264 (25 ) 28,591 Corporate debt securities 7,507 1 (21 ) 7,487 Equity securities 1,769 188 (63 ) 1,894 $ 113,355 $ 734 $ (1,108 ) $ 112,981
Available-for-sale Securities	Gains on sales of available for sale securities for the years ended December 31 were as follows: (Dollar amounts in thousands) 2016 2015 Proceeds $ 6,618 $ 36,314 Gains 108 876 Losses (26 ) (22 ) Tax provision related to gains 28 290
Schedule of Contractual Maturities of Available-for-sale Securities Debt Maturities	The following table summarizes scheduled maturities of the Corporation’s debt securities as of December 31, 2016 . Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities and collateralized mortgage obligations are not due at a single maturity and are shown separately. Available for sale Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 2,001 $ 2,001 Due after one year through five years 20,886 20,734 Due after five through ten years 25,702 25,327 Due after ten years 1,012 976 U.S. agency mortgage-backed securities: residential 25,790 25,626 U.S. agency collateralized mortgage obligations: residential 25,367 24,706 $ 100,758 $ 99,370
Schedule of Unrealized Loss on Investments	Information pertaining to securities with gross unrealized losses at December 31, 2016 and 2015 aggregated by investment category and length of time that individual securities have been in a continuous loss position are included in the table below: (Dollar amounts in thousands) Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss December 31, 2016: U.S. Treasury and federal agency $ 4,500 $ (50 ) $ — $ — $ 4,500 $ (50 ) U.S. government sponsored entities and agencies 8,998 (188 ) — — 8,998 (188 ) U.S. agency mortgage-backed securities: residential 23,279 (196 ) — — 23,279 (196 ) U.S. agency collateralized mortgage obligations: residential 13,568 (438 ) 9,317 (246 ) 22,885 (684 ) State and political subdivision 21,924 (262 ) — — 21,924 (262 ) Corporate debt securities 3,927 (85 ) — — 3,927 (85 ) Equity securities — — 237 (12 ) 237 (12 ) $ 76,196 $ (1,219 ) $ 9,554 $ (258 ) $ 85,750 $ (1,477 ) December 31, 2015: U.S. Treasury and federal agency $ — $ — $ 1,466 $ (27 ) $ 1,466 $ (27 ) U.S. government sponsored entities and agencies 4,962 (36 ) 1,989 (11 ) 6,951 (47 ) U.S. agency mortgage-backed securities: residential 6,710 (53 ) — — 6,710 (53 ) U.S. agency collateralized mortgage obligations: residential 4,283 (41 ) 25,336 (831 ) 29,619 (872 ) State and political subdivision 1,028 (2 ) 1,819 (23 ) 2,847 (25 ) Corporate debt securities 3,484 (20 ) 500 (1 ) 3,984 (21 ) Equity securities 1,137 (63 ) — — 1,137 (63 ) $ 21,604 $ (215 ) $ 31,110 $ (893 ) $ 52,714 $ (1,108 )

Loans Receivable and Related 33

Loans Receivable and Related Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Schedule of Classification of Loans Receivable	The following table summarizes the Corporation’s loans receivable as of December 31: (Dollar amounts in thousands) 2016 2015 Mortgage loans on real estate: Residential first mortgages $ 198,167 $ 139,305 Home equity loans and lines of credit 91,359 87,410 Commercial real estate 166,994 129,691 456,520 356,406 Other loans: Commercial business 57,788 71,948 Consumer 6,672 6,742 64,460 78,690 Total loans, gross 520,980 435,096 Less allowance for loan losses 5,545 5,205 Total loans, net $ 515,435 $ 429,891
Allowance for Credit Losses on Financing Receivables	Following is an analysis of the changes in the ALL for the years ended December 31: (Dollar amounts in thousands) 2016 2015 Balance at the beginning of the year $ 5,205 $ 5,224 Provision for loan losses 464 381 Charge-offs (296 ) (567 ) Recoveries 172 167 Balance at the end of the year $ 5,545 $ 5,205 5. Loans Receivable and Related Allowance for Loan Losses (continued) The following table details activity in the ALL and the recorded investment by portfolio segment based on impairment method at December 31, 2016 and 2015 : Residential Home Equity & Lines Commercial Commercial (Dollar amounts in thousands) Mortgages of Credit Real Estate Business Consumer Total December 31, 2016: Beginning Balance $ 1,429 $ 586 $ 2,185 $ 960 $ 45 $ 5,205 Charge-offs (101 ) (118 ) (18 ) (11 ) (48 ) (296 ) Recoveries — 3 158 — 11 172 Provision 518 162 (11 ) (249 ) 44 464 Ending Balance $ 1,846 $ 633 $ 2,314 $ 700 $ 52 $ 5,545 Ending ALL balance attributable to loans: Individually evaluated for impairment $ 19 $ — $ 95 $ 6 $ — $ 120 Acquired loans — — — — — — Collectively evaluated for impairment 1,827 633 2,219 694 52 5,425 Total $ 1,846 $ 633 $ 2,314 $ 700 $ 52 $ 5,545 Total loans: Individually evaluated for impairment $ 135 $ — $ 1,014 $ 684 $ — $ 1,833 Acquired loans 25,024 5,225 27,492 1,182 13 58,936 Collectively evaluated for impairment 173,008 86,134 138,488 55,922 6,659 460,211 Total $ 198,167 $ 91,359 $ 166,994 $ 57,788 $ 6,672 $ 520,980 December 31, 2015: Beginning Balance $ 955 $ 543 $ 2,338 $ 1,336 $ 52 $ 5,224 Charge-offs (79 ) (221 ) (35 ) (182 ) (50 ) (567 ) Recoveries — 30 88 31 18 167 Provision 553 234 (206 ) (225 ) 25 381 Ending Balance $ 1,429 $ 586 $ 2,185 $ 960 $ 45 $ 5,205 Ending ALL balance attributable to loans: Individually evaluated for impairment $ 29 $ — $ 5 $ 76 $ — $ 110 Collectively evaluated for impairment 1,400 586 2,180 884 45 5,095 Total $ 1,429 $ 586 $ 2,185 $ 960 $ 45 $ 5,205 Total loans: Individually evaluated for impairment $ 169 $ — $ 839 $ 999 $ — $ 2,007 Collectively evaluated for impairment 139,136 87,410 128,852 70,949 6,742 433,089 Total $ 139,305 $ 87,410 $ 129,691 $ 71,948 $ 6,742 $ 435,096
Schedule of Impaired Loans with and without a Specific Allowance	The following tables present impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of December 31: Impaired Loans with (Dollar amounts in thousands) Specific Allowance For the year ended As of December 31, 2016 December 31, 2016 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 168 $ 135 $ 19 $ 119 $ 6 $ 6 Home equity and lines of credit — — — — — — Commercial real estate 557 557 95 130 23 — Commercial business 588 588 6 428 — — Consumer — — — — — — Total $ 1,313 $ 1,280 $ 120 $ 677 $ 29 $ 6 (Dollar amounts in thousands) Impaired Loans with No Specific Allowance For the year ended As of December 31, 2016 December 31, 2016 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ — $ — $ 23 $ — $ — Home equity and lines of credit — — — — — Commercial real estate 631 457 735 3 3 Commercial business 96 96 322 2 2 Consumer — — — — — Total $ 727 $ 553 $ 1,080 $ 5 $ 5 5. Loans Receivable and Related Allowance for Loan Losses (continued) (Dollar amounts in thousands) Impaired Loans with Specific Allowance For the year ended As of December 31, 2015 December 31, 2015 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 169 $ 169 $ 29 $ 170 $ 6 $ 6 Home equity and lines of credit — — — — — — Commercial real estate 93 93 5 1,613 12 9 Commercial business 923 923 76 1,641 112 99 Consumer — — — — — — Total $ 1,185 $ 1,185 $ 110 $ 3,424 $ 130 $ 114 (Dollar amounts in thousands) Impaired Loans with No Specific Allowance For the year ended As of December 31, 2015 December 31, 2015 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ — $ — $ 45 $ 7 $ 7 Home equity and lines of credit — — — — — Commercial real estate 1,145 746 1,069 49 40 Commercial business 76 76 66 3 3 Consumer — — — — — Total $ 1,221 $ 822 $ 1,180 $ 59 $ 50
Financing Receivable Credit Quality Indicators	The following table presents the classes of the loan portfolio summarized by the aggregate pass and the criticized categories of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2016 and 2015 : Special (Dollar amounts in thousands) Not Rated Pass Mention Substandard Doubtful Total December 31, 2016: Residential first mortgages $ 197,041 $ — $ — $ 1,126 $ — $ 198,167 Home equity and lines of credit 91,017 — — 342 — 91,359 Commercial real estate — 161,312 1,077 4,605 — 166,994 Commercial business — 52,125 4,926 737 — 57,788 Consumer 6,659 — — 13 — 6,672 Total $ 294,717 $ 213,437 $ 6,003 $ 6,823 $ — $ 520,980 December 31, 2015: Residential first mortgages $ 138,096 $ — $ — $ 1,209 $ — $ 139,305 Home equity and lines of credit 87,015 — — 395 — 87,410 Commercial real estate — 125,539 88 4,064 — 129,691 Commercial business — 69,740 942 1,266 — 71,948 Consumer 6,742 — — — — 6,742 Total $ 231,853 $ 195,279 $ 1,030 $ 6,934 $ — $ 435,096
Past Due Financing Receivables	The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonperforming loans as of December 31, 2016 and 2015 : Performing Nonperforming Accruing Loans Not Accruing 30-59 Days Accruing 60-89 Days Accruing 90 Days + Total (Dollar amounts in thousands) Past Due Past Due Past Due Past Due Nonaccrual Loans December 31, 2016: Residential first mortgages $ 194,830 $ 1,916 $ 295 $ — $ 1,126 $ 198,167 Home equity and lines of credit 90,557 460 — 2 340 91,359 Commercial real estate 165,318 561 — 42 1,073 166,994 Commercial business 56,972 56 34 — 726 57,788 Consumer 6,602 28 29 — 13 6,672 Total loans $ 514,279 $ 3,021 $ 358 $ 44 $ 3,278 $ 520,980 December 31, 2015: Residential first mortgages $ 136,924 $ 1,097 $ 75 $ — $ 1,209 $ 139,305 Home equity and lines of credit 86,691 308 16 — 395 87,410 Commercial real estate 128,945 — — — 746 129,691 Commercial business 71,229 — — — 719 71,948 Consumer 6,723 19 — — — 6,742 Total loans $ 430,512 $ 1,424 $ 91 $ — $ 3,069 $ 435,096
Schedule of Financing Receivables, Non Accrual Status	The following table presents the Corporation’s nonaccrual loans by aging category as of December 31, 2016 and 2015 : Not 30-59 Days 60-89 Days 90 Days + Total (Dollar amounts in thousands) Past Due Past Due Past Due Past Due Loans December 31, 2016: Residential first mortgages $ 72 $ 77 $ — $ 977 $ 1,126 Home equity and lines of credit — — — 340 340 Commercial real estate 397 — 557 119 1,073 Commercial business 631 — — 95 726 Consumer — — — 13 13 Total loans $ 1,100 $ 77 $ 557 $ 1,544 $ 3,278 December 31, 2015: Residential first mortgages $ 75 $ — $ 79 $ 1,055 $ 1,209 Home equity and lines of credit 14 — — 381 395 Commercial real estate 623 — — 123 746 Commercial business 690 — — 29 719 Consumer — — — — — Total loans $ 1,402 $ — $ 79 $ 1,588 $ 3,069

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Premises and equipment at December 31 are summarized by major classification as follows: (Dollar amounts in thousands) 2016 2015 Land $ 4,731 $ 3,719 Buildings and improvements 14,122 11,446 Leasehold improvements 1,226 1,224 Furniture, fixtures and equipment 8,332 7,576 Software 3,232 3,206 Construction in progress 520 1,692 32,163 28,863 Less: accumulated depreciation and amortization 13,881 12,749 $ 18,282 $ 16,114
Schedule of Future Minimum Rental Payments for Operating Leases	Rent commitments under non-cancelable operating lease agreements for certain branch offices for the years ended December 31, are as follows, before considering renewal options that are generally present: (Dollar amounts in thousands) Amount 2017 $ 232 2018 200 2019 201 2020 185 2021 153 Thereafter 515 $ 1,486

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	The following table summarizes the Corporation’s acquired goodwill and intangible assets as of December 31: 2016 2015 (Dollar amounts in thousands) Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Goodwill $ 10,288 $ — $ 3,664 $ — Core deposit intangibles 4,259 3,699 4,027 3,473 Total $ 14,547 $ 3,699 $ 7,691 $ 3,473
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated amortization expense of the core deposit intangible for the years ending December 31, are as follows: Amortization (Dollar amounts in thousands) Expense 2017 $ 235 2018 196 2019 26 2020 21 2021 16 Thereafter 66 $ 560

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2016
Deposits [Abstract]
Schedule Of Deposits	The following table summarizes the Corporation’s deposits as of December 31: (Dollar amounts in thousands) 2016 2015 Weighted Weighted Type of accounts average rate Amount % average rate Amount % Non-interest bearing deposits — $ 123,717 21.2 % — $ 119,790 24.4 % Interest bearing demand deposits 0.21 % 304,265 52.0 % 0.15 % 256,620 52.4 % Time deposits 1.44 % 156,958 26.8 % 1.46 % 113,477 23.2 % 0.50 % $ 584,940 100.0 % 0.42 % $ 489,887 100.0 %
Schedule Of Maturities Of Time Deposits	Scheduled maturities of time deposits for the next five years and thereafter are as follows: (Dollar amounts in thousands) Amount % 2017 $ 47,125 30.0 % 2018 41,455 26.4 % 2019 26,391 16.8 % 2020 12,669 8.1 % 2021 18,855 12.0 % Thereafter 10,463 6.7 % $ 156,958 100.0 %
Schedule Of Maturities Of Time Deposits 100000 Or More	Scheduled maturities of time deposits of $250,000 or more at December 31, 2016 are as follows: (Dollar amounts in thousands) Amount Three months or less $ 541 Over three months to six months 769 Over six months to twelve months 2,822 Over twelve months 25,224 $ 29,356

Borrowed Funds (Tables)

Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	The following table summarizes the Corporation’s borrowed funds as of and for the year ended December 31: (Dollar amounts in thousands) 2016 2015 Average Average Average Average Balance Balance Rate Balance Balance Rate Short-term borrowed funds $ 9,500 $ 2,341 3.34% $ 14,250 $ 6,284 1.38% Long-term borrowed funds 34,500 35,141 3.06% 35,000 15,205 3.97% $ 44,000 $ 37,482 $ 49,250 $ 21,489
Schedule of Maturities of Borrowed Funds	Scheduled maturities of borrowed funds for the next five years are as follows: (Dollar amounts in thousands) Amount 2017 $ 25,000 2018 6,000 2019 6,000 2020 6,000 2021 1,000 Thereafter — $ 44,000

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2016
Banking and Thrift [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	The following table sets forth certain information concerning the Bank’s regulatory capital as of the dates presented. The capital adequacy ratios disclosed below are exclusive of the capital conservation buffer. (Dollar amounts in thousands) December 31, 2016 December 31, 2015 Amount Ratio Amount Ratio Total capital to risk-weighted assets: Actual $ 58,605 12.69 % $ 56,090 13.99 % For capital adequacy purposes 36,945 8.00 % 32,070 8.00 % To be well capitalized 46,181 10.00 % 40,087 10.00 % Tier 1 capital to risk-weighted assets: Actual $ 53,050 11.49 % $ 51,073 12.74 % For capital adequacy purposes 27,709 6.00 % 24,052 6.00 % To be well capitalized 36,945 8.00 % 32,070 8.00 % Common Equity Tier 1 capital to risk-weighted assets: Actual $ 53,050 11.49 % $ 51,073 12.74 % For capital adequacy purposes 20,781 4.50 % 18,039 4.50 % To be well capitalized 30,018 6.50 % 26,057 6.50 % Tier 1 capital to average assets: Actual $ 53,050 7.84 % $ 51,073 8.83 % For capital adequacy purposes 27,081 4.00 % 23,131 4.00 % To be well capitalized 33,852 5.00 % 28,914 5.00 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Provisions for Income Tax	The Corporation and the Bank file a consolidated federal income tax return. The provision for income taxes for the years ended December 31 is comprised of the following: (Dollar amounts in thousands) 2016 2015 Current $ 1,045 $ (5 ) Deferred 203 1,146 $ 1,248 $ 1,141
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation between the provision for income taxes and the amount computed by multiplying operating results before income taxes by the statutory federal income tax rate of 34% for the years ended December 31 is as follows: (Dollar amounts in thousands) 2016 2015 % Pre-tax % Pre-tax Amount Income Amount Income Provision at statutory tax rate $ 1,779 34.0 % $ 1,800 34.0 % Increase (decrease) resulting from: Tax free interest, net of disallowance (472 ) (9.0 )% (542 ) (10.2 )% Earnings on bank-owned life insurance (113 ) (2.2 )% (112 ) (2.1 )% Other, net 54 1.0 % (5 ) (0.1 )% Provision $ 1,248 23.8 % $ 1,141 21.6 %
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences between the financial reporting basis and income tax basis of assets and liabilities that are included in the net deferred tax asset as of December 31 relate to the following: (Dollar amounts in thousands) 2016 2015 Deferred tax assets: Funded status of pension plan $ 1,964 $ 1,810 Allowance for loan losses 1,885 1,805 Deferred compensation 414 406 Net unrealized loss on securities 349 127 Stock compensation 160 155 Accrued incentive compensation 158 220 Securities impairment 149 149 Net operating loss carryforward 106 — Purchase accounting adjustments 89 — Nonaccrual loan interest income 73 68 Other 29 52 Gross deferred tax assets 5,376 4,792 Deferred tax liabilities: Accrued pension liability 1,525 1,702 Depreciation 1,006 908 Deferred loan fees 431 284 Intangible assets 324 317 Other 60 30 Gross deferred tax liabilities 3,346 3,241 Net deferred tax asset $ 2,030 $ 1,551

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)	Information pertaining to changes in obligations and funded status of the defined benefit pension plan for the years ended December 31 is as follows: (Dollar amounts in thousands) 2016 2015 Change in plan assets: Fair value of plan assets at beginning of year $ 9,368 $ 6,851 Actual return on plan assets 612 (120 ) Employer contribution — 3,000 Benefits paid (649 ) (363 ) Fair value of plan assets at end of year 9,331 9,368 Change in benefit obligation: Benefit obligation at beginning of year 10,174 10,249 Interest cost 465 403 Actuarial loss 483 254 Effect of change in assumptions 136 (369 ) Benefits paid (649 ) (363 ) Benefit obligation at end of year 10,609 10,174 Funded status (plan assets less benefit obligation) $ (1,278 ) $ (806 ) Amounts recognized in accumulated other comprehensive loss, net of tax, consists of: Accumulated net actuarial loss $ 3,812 $ 3,529 Accumulated prior service benefit — (15 ) Amount recognized, end of year $ 3,812 $ 3,514
Schedule of Allocation of Plan Assets	The following table presents the Corporation’s pension plan assets measured and recorded at estimated fair value on a recurring basis and their level within the estimated fair value hierarchy as described in Note 17: (Dollar amounts in thousands) (Level 1) (Level 2) (Level 3) Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2016: Money markets $ 870 $ 870 $ — $ — Mutual funds - debt 3,247 — 3,247 — Mutual funds - equity 4,458 — 4,458 — Emclaire Financial Corp stock 756 756 — — $ 9,331 $ 1,626 $ 7,705 $ — December 31, 2015: Money markets $ 757 $ 757 $ — $ — Mutual funds - debt 4,127 — 4,127 — Mutual funds - equity 3,812 — 3,812 — Emclaire Financial Corp stock 672 672 — — $ 9,368 $ 1,429 $ 7,939 $ —
Schedule of Net Benefit Costs	The components of the periodic pension costs and other amounts recognized in other comprehensive income for the years ended December 31 are as follows: (Dollar amounts in thousands) 2016 2015 Interest cost $ 465 $ 403 Expected return on plan assets (665 ) (652 ) Amortization of prior service benefit and net loss 220 174 Net periodic pension benefit 20 (75 ) Amortization of prior service benefit and net loss (220 ) (174 ) Net loss 671 657 Total recognized in other comprehensive loss 451 483 Total recognized in net periodic benefit and other comprehensive loss $ 471 $ 408
Schedule of Defined Benefit Plans Disclosures	Weighted-average actuarial assumptions for the years ended December 31 include the following: 2016 2015 Discount rate for net periodic benefit cost 4.41 % 3.91 % Discount rate for benefit obligations 4.19 % 4.41 % Expected rate of return on plan assets 7.25 % 7.75 %
Schedule of Pension Plan Assets Allocation	The Corporation’s pension plan asset allocation at December 31, 2016 and 2015 , target allocation for 2017 , and expected long-term rate of return by asset category are as follows: Target Allocation Percentage of Plan Assets at Year End Weighted-Average Expected Long-Term Rate of Return Asset Category 2017 2016 2015 2016 Equity securities 55 % 54 % 44 % 4.21 % Debt securities 37 % 37 % 48 % 2.98 % Money markets 8 % 9 % 8 % 0.06 % 100 % 100 % 100 % 7.25 %
Schedule of Expected Benefit Payments	Estimated future benefit payments, which reflect expected future service, as appropriate, are as follows: (Dollar amounts in thousands) Pension For year ended December 31, Benefits 2017 $ 376 2018 365 2019 379 2020 426 2021 430 Following 5 years 2,457

Stock Compensation Plans (Table

Stock Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Restricted Stock Units Activity	A summary of the status of the Corporation’s nonvested restricted stock awards as of December 31, 2016 , and changes during the period then ended is presented below: Shares Weighted-Average Grant-date Fair Value Nonvested at January 1, 2016 23,450 $ 24.38 Granted 11,000 26.74 Vested (7,550 ) 25.30 Forfeited — — Nonvested as of December 31, 2016 26,900 $ 25.09
Schedule of Share-based Compensation, Stock Options, Activity	A summary of option activity under the plans as of December 31, 2016 , and changes during the period then ended is presented below: Options Weighted-Average Exercise Price Aggregate Intrinsic Value Weighted-Average Remaining Term (in years) Outstanding as of January 1, 2016 73,000 $ 25.71 $ 9 1.6 Granted — — — — Exercised — — — — Forfeited (11,000 ) 25.68 — — Outstanding as of December 31, 2016 62,000 $ 25.71 $ 219 0.6 Exercisable as of December 31, 2016 62,000 $ 25.71 $ 219 0.6

Fair Values of Financial Inst42

Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value, by Balance Sheet Grouping	For assets measured at fair value on a recurring basis, the fair value measurements by level within the fair value hierarchy are as follows: (Dollar amounts in thousands) (Level 1) (Level 2) (Level 3) Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2016: U.S. Treasury and federal agency $ 4,500 $ 4,500 $ — $ — U.S. government sponsored entities and agencies 8,998 — 8,998 — U.S. agency mortgage-backed securities: residential 25,626 — 25,626 — U.S. agency collateralized mortgage obligations: residential 24,706 — 24,706 — State and political subdivision 27,608 — 27,608 — Corporate debt securities 7,932 — 7,932 — Equity securities 2,190 2,054 — 136 $ 101,560 $ 6,554 $ 94,870 $ 136 December 31, 2015: U.S. Treasury and federal agency $ 1,466 $ 1,466 $ — $ — U.S. government sponsored entities and agencies 8,953 — 8,953 — U.S. agency mortgage-backed securities: residential 33,150 — 33,150 — U.S. agency collateralized mortgage obligations: residential 31,440 — 31,440 — State and political subdivision 28,591 — 28,591 — Corporate debt securities 7,487 — 7,487 — Equity securities 1,894 1,820 — 74 $ 112,981 $ 3,286 $ 109,621 $ 74
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents changes in Level 3 assets measured on a recurring basis for the years ended December 31, 2016 and 2015 : (Dollar amounts in thousands) 2016 2015 Balance at the beginning of the period $ 74 $ 898 Total gains or losses (realized/unrealized): Included in earnings — (298 ) Included in other comprehensive income 2 61 Issuances — — Sales — (587 ) Acquired 60 — Transfers in and/or out of Level 3 — — Balance at the end of the period $ 136 $ 74
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis	For assets measured at fair value on a non-recurring basis, the fair value measurements by level within the fair value hierarchy are as follows: (Dollar amounts in thousands) (Level 1) (Level 2) (Level 3) Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs December 31, 2016: Impaired residential mortgage loan $ 58 $ — $ — $ 58 Impaired commercial real estate loan 463 — — 463 Impaired commercial business loan 582 — — 582 $ 1,103 $ — $ — $ 1,103 December 31, 2015: Impaired commercial business loans $ 596 $ — $ — $ 596 Other real estate owned 13 — — 13 $ 609 $ — $ — $ 609
Fair Value Inputs, Assets, Quantitative Information	The following table presents quantitative information about Level 3 fair value measurements for assets measured at fair value on a non-recurring basis: (Dollar amounts in thousands) Valuation Technique(s) Unobservable Input(s) Range December 31, 2016: Impaired residential mortgage loan $ 58 Sales comparison approach Adjustment for differences between comparable business assets 10% Impaired commercial real estate loan 463 Sales comparison approach Adjustment for differences between comparable sales 37% Impaired commercial business loan 582 Liquidation value of business assets Adjustment for differences between comparable business assets 64% December 31, 2015: Impaired commercial business loans $ 596 Liquidation value of business assets Adjustment for differences between comparable business assets 65% Other residential real estate owned 13 Sales comparison approach Adjustment for differences between comparable sales 10%
Schedule of Carrying Amount and Fair Values of Financial Instruments	The following table sets forth the carrying amount and fair value of the Corporation’s financial instruments included in the consolidated balance sheet as of December 31: (Dollar amounts in thousands) Fair Value Measurements Using: Description Carrying Amount Total Level 1 Level 2 Level 3 December 31, 2016: Financial Assets: Cash and cash equivalents $ 17,568 $ 17,568 $ 17,568 $ — $ — Securities available for sale 101,560 101,560 6,554 94,870 136 Loans held for sale 68 68 — 68 — Loans, net 515,435 519,573 — — 519,573 Federal bank stock 4,861 N/A N/A N/A N/A Accrued interest receivable 1,815 1,815 37 365 1,413 641,307 640,584 24,159 95,303 521,122 Financial Liabilities: Deposits 584,940 582,458 423,693 158,765 — FHLB advances 44,000 44,027 — 44,027 — Accrued interest payable 239 239 7 232 — 629,179 626,724 423,700 203,024 — December 31, 2015: Financial Assets: Cash and cash equivalents $ 11,546 $ 11,546 $ 11,546 $ — $ — Securities available for sale 112,981 112,981 3,286 109,621 74 Loans, net 429,891 436,009 — — 436,009 Federal bank stock 4,240 N/A N/A N/A N/A Accrued interest receivable 1,501 1,501 64 299 1,138 560,159 562,037 14,896 109,920 437,221 Financial Liabilities: Deposits 489,887 491,781 376,409 115,372 — FHLB advances 49,250 50,636 — 50,636 — Accrued interest payable 179 179 5 174 — 539,316 542,596 376,414 166,182 —
Schedule of Fair Value, Off-balance Sheet Risks	The following table presents the notional amount of the Corporation’s off-balance sheet commitment financial instruments as of December 31: (Dollar amounts in thousands) 2016 2015 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 11,940 $ 12,785 $ 1,197 $ 2,298 Unused lines of credit 5,207 62,594 6,502 48,674 $ 17,147 $ 75,379 $ 7,699 $ 50,972

Emclaire Financial Corp - Con43

Emclaire Financial Corp - Condensed Financial Statements, Parent Corporation Only (Tables)	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	Following are condensed financial statements for the parent company as of and for the years ended December 31: Condensed Balance Sheets (Dollar amounts in thousands) 2016 2015 Assets: Cash and cash equivalents $ 20 $ 107 Securities available for sale 2,056 1,834 Equity in net assets of subsidiaries 59,078 51,209 Other assets 982 848 Total Assets $ 62,136 $ 53,998 Liabilities and Stockholders' Equity: Short-term borrowed funds with affiliated subsidiary bank $ 1,000 $ 1,000 Other short-term borrowed funds 2,500 — Long-term borrowed funds 4,500 — Accrued expenses and other liabilities 63 159 Stockholders' equity 54,073 52,839 Total Liabilities and Stockholders' Equity $ 62,136 $ 53,998
Schedule of Condensed Income Statement	Condensed Statements of Income (Dollar amounts in thousands) 2016 2015 Income: Dividends from subsidiaries $ 3,132 $ 2,731 Investment income 66 376 Total income 3,198 3,107 Expense: Interest expense 265 111 Noninterest expense 392 667 Total expense 657 778 Income before income taxes and undistributed subsidiary income 2,541 2,329 Undistributed equity in net income of subsidiary 1,244 1,688 Net income before income taxes 3,785 4,017 Income tax benefit 201 137 Net income $ 3,986 $ 4,154 Comprehensive income $ 3,257 $ 3,390
Schedule of Condensed Cash Flow Statement	Condensed Statements of Cash Flows (Dollar amounts in thousands) 2016 2015 Operating activities: Net income $ 3,986 $ 4,154 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed equity in net income of subsidiary (1,244 ) (1,688 ) Realized gains on sales of available for sale securities, net — (298 ) Other, net (101 ) 134 Net cash provided by operating activities 2,641 2,302 Investing activities: Sales (purchases) of investment securities — 885 Investment in subsidiaries (7,500 ) (1,000 ) Net cash used in investing activities (7,500 ) (115 ) Financing activities: Net change in borrowings 7,000 (3,375 ) Proceeds from issuance of common stock 4 8,151 Redemption of preferred stock (Series B) — (5,000 ) Proceeds from exercise of stock options, including tax benefit — 81 Dividends paid (2,232 ) (1,957 ) Net cash provided by (used in) financing activities 4,772 (2,100 ) Increase (decrease) in cash and cash equivalents (87 ) 87 Cash and cash equivalents at beginning of period 107 20 Cash and cash equivalents at end of period $ 20 $ 107

Other Noninterest Income and 44

Other Noninterest Income and Expense (Tables)	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Schedule of Other Nonoperating Expense, by Component	The following summarizes the Corporation’s other noninterest expenses for the years ended December 31: (Dollar amounts in thousands) 2016 2015 Customer bank card processing $ 516 $ 543 Telephone and data communications 465 417 Subscriptions 422 318 Printing and supplies 362 299 Internet banking and bill pay 346 362 Travel, entertainment and conferences 330 325 Pennsylvania shares and use taxes 292 295 Marketing and advertising 291 244 Correspondent bank and courier fees 265 225 Charitable contributions 180 180 Regulatory examinations 177 159 Postage and freight 131 87 Memberships and dues 94 68 Penalty on prepayment of FHLB advance 71 — Other 97 248 Total other noninterest expenses $ 4,039 $ 3,770

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The factors used in the Corporation’s earnings per share computation follow: (Dollar amounts in thousands, except for per share amounts) For the year ended December 31, 2016 2015 Earnings per common share - basic Net income $ 3,986 $ 4,154 Less: Preferred stock dividends and discount accretion — 75 Net income available to common stockholders $ 3,986 $ 4,079 Average common shares outstanding 2,146,130 1,982,072 Basic earnings per common share $ 1.86 $ 2.06 Earnings per common share - diluted Net income available to common stockholders $ 3,986 $ 4,079 Average common shares outstanding 2,146,130 1,982,072 Add: Dilutive effects of assumed exercises of restricted stock and stock options 5,971 6,551 Average shares and dilutive potential common shares 2,152,101 1,988,623 Diluted earnings per common share $ 1.85 $ 2.05 Stock options and restricted stock awards not considered in computing diluted earnings per share because they were antidilutive 57,000 67,000

Accumulated Other Comprehensi46

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following is changes in Accumulated Other Comprehensive Income (Loss) by component, net of tax for the year ending December 31, 2016 : (Dollar amounts in thousands) Unrealized Gains and Losses on Available-for-Sale Securities Defined Benefit Pension Items Total Accumulated Other Comprehensive Income at January 1, 2016 $ (248 ) $ (3,514 ) $ (3,762 ) Other comprehensive income before reclassification (377 ) (443 ) (820 ) Amounts reclassified from accumulated other comprehensive income (54 ) 145 91 Net current period other comprehensive income (431 ) (298 ) (729 ) Accumulated Other Comprehensive Income at December 31, 2016 $ (679 ) $ (3,812 ) $ (4,491 ) The following is changes in Accumulated Other Comprehensive Income (Loss) by component, net of tax for the year ending December 31, 2015 : (Dollar amounts in thousands) Unrealized Gains and Losses on Available-for-Sale Securities Defined Benefit Pension Items Total Accumulated Other Comprehensive Income at January 1, 2015 $ 198 $ (3,196 ) $ (2,998 ) Other comprehensive income before reclassification 118 (433 ) (315 ) Amounts reclassified from accumulated other comprehensive income (564 ) 115 (449 ) Net current period other comprehensive income (446 ) (318 ) (764 ) Accumulated Other Comprehensive Income at December 31, 2015 $ (248 ) $ (3,514 ) $ (3,762 )
Reclassification out of Accumulated Other Comprehensive Income	The following is significant amounts reclassified out of each component of Accumulated Other Comprehensive Income (Loss) for the year ending December 31, 2016 : (Dollar amounts in thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified From Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Unrealized gains and losses on available-for-sale securities $ 82 Gain on sale of securities (28 ) Tax effect 54 Net of tax Amortization of defined benefit pension items: Prior service costs $ 23 Compensation and employee benefits Actuarial gains (243 ) Compensation and employee benefits (220 ) Total before tax 75 Tax effect (145 ) Net of tax Total reclassifications for the period $ (91 ) The following is significant amounts reclassified out of each component of Accumulated Other Comprehensive Income (Loss) for the year ending December 31, 2015 : (Dollar amounts in thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified From Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Unrealized gains and losses on available-for-sale securities $ 854 Gain on sale of securities (290 ) Tax effect 564 Net of tax Amortization of defined benefit pension items: Prior service costs $ 31 Compensation and employee benefits Actuarial gains (205 ) Compensation and employee benefits (174 ) Total before tax 59 Tax effect (115 ) Net of tax Total reclassifications for the period $ 449

Mergers and Acquisitions (Table

Mergers and Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the estimated fair value of the assets acquired and liabilities assumed: (Dollar amounts in thousands) Assets acquired: Cash and cash equivalents $ 9,899 Securities available for sale 60 Loans receivable 66,145 Federal bank stocks 978 Accrued interest receivable 187 Premises and equipment 1,169 Goodwill 6,624 Core deposit intangible 232 Prepaid expenses and other assets 989 Total assets acquired 86,283 Liabilities assumed: Deposits 72,700 Accrued interest payable 29 Accrued expenses and other liabilities 346 Total liabilities assumed 73,075 Consideration paid $ 13,208

Summary of Significant Accoun48

Summary of Significant Accounting Policies - Loans Receivable (Details)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Threshold period past due for write-off of financing receivable	90 days

Summary of Significant Accoun49

Summary of Significant Accounting Policies - Premises and Equipment (Details)	12 Months Ended
	Dec. 31, 2016
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Useful life	25 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Useful life	40 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	10 years

Summary of Significant Accoun50

Summary of Significant Accounting Policies - Goodwill and Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2016
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Useful life	2 years

Summary of Significant Accoun51

Summary of Significant Accounting Policies - Other Real Estate Acquired Through Foreclosure (OREO) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Real estate acquired through foreclosure	$ 291	$ 160
Mortgage loans in process of foreclosure	$ 1,500	$ 1,300

Summary of Significant Accoun52

Summary of Significant Accounting Policies - Operating Segments (Details)	12 Months Ended
	Dec. 31, 2016segment
Accounting Policies [Abstract]
Number of operating segments	1

Issuance of Common Stock - (Det

Issuance of Common Stock - (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 10, 2015	Dec. 31, 2015	Dec. 31, 2016
Issuance of common stock (in shares)	350,000	350,000
Common stock, par value (in dollars per share)		$ 1.25	$ 1.25
Issuance of common stock	$ 8,200	$ 8,151
Payments of stock issuance costs	$ 63
Investor
Common stock, par value (in dollars per share)	$ 23.50
Individual
Common stock, par value (in dollars per share)	$ 1.25

Participation in the Small Bu54

Participation in the Small Business Lending Fund (SBLF) of the U.S. Treasury Department (U.S. Treasury) - (Details) - USD ($) $ / shares in Units, $ in Millions	Sep. 17, 2013	Aug. 18, 2011	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2015
Class of Stock [Line Items]
Treasury stock (in shares)			102,017	102,017
Series B Non Cumulative Preferred Stock
Class of Stock [Line Items]
Shares issued and sold to the US Treasury (in shares)		10,000
Liquidation preference (in dollars per share)		$ 1,000
Proceeds from issuance or sale of equity		$ 10
Preferred stock redemption (in shares)	5,000
Preferred stock redemption, as a percentage	50.00%
Preferred stock redemption	$ 5				$ 5
Treasury stock (in shares)					5,000

Securities - Summary of Securit

Securities - Summary of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 102,587	$ 113,355
Gross Unrealized Gains	450	734
Gross Unrealized Losses	(1,477)	(1,108)
Securities available for sale	101,560	112,981
U.S. Treasury and federal agency
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	4,550	1,493
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(50)	(27)
Securities available for sale	4,500	1,466
U.S. government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	9,186	8,998
Gross Unrealized Gains	0	2
Gross Unrealized Losses	(188)	(47)
Securities available for sale	8,998	8,953
U.S. agency mortgage-backed securities: residential
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	25,790	32,947
Gross Unrealized Gains	32	256
Gross Unrealized Losses	(196)	(53)
Securities available for sale	25,626	33,150
U.S. agency collateralized mortgage obligations: residential
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	25,367	32,289
Gross Unrealized Gains	23	23
Gross Unrealized Losses	(684)	(872)
Securities available for sale	24,706	31,440
State and political subdivision
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	27,853	28,352
Gross Unrealized Gains	17	264
Gross Unrealized Losses	(262)	(25)
Securities available for sale	27,608	28,591
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,012	7,507
Gross Unrealized Gains	5	1
Gross Unrealized Losses	(85)	(21)
Securities available for sale	7,932	7,487
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,829	1,769
Gross Unrealized Gains	373	188
Gross Unrealized Losses	(12)	(63)
Securities available for sale	$ 2,190	$ 1,894

Securities - Additional Informa

Securities - Additional Information (Details) $ in Millions	Dec. 31, 2016USD ($)security	Dec. 31, 2015USD ($)
Investments, Debt and Equity Securities [Abstract]
Securities pledged as collateral | $	$ 24.6	$ 75
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Number of securities, unrealized loss position more than 12 months	1
Debt Securities
Schedule of Available-for-sale Securities [Line Items]
Number of securities, unrealized loss position more than 12 months	13
Number of securities	128
State and political subdivision
Schedule of Available-for-sale Securities [Line Items]
Number of securities	66
U.S. agency collateralized mortgage obligations: residential
Schedule of Available-for-sale Securities [Line Items]
Number of securities	24
U.S. agency mortgage-backed securities: residential
Schedule of Available-for-sale Securities [Line Items]
Number of securities	17
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Number of securities	8
U.S. government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Number of securities	8
U.S. Treasury and federal agency
Schedule of Available-for-sale Securities [Line Items]
Number of securities	5

Securities - Gain on Sales of A

Securities - Gain on Sales of Available-for-sale Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Proceeds	$ 6,618	$ 36,314
Gains	108	876
Losses	(26)	(22)
Tax provision related to gains	$ 28	$ 290

Securities - Schedule of Debt S

Securities - Schedule of Debt Security Maturities (Details) $ in Thousands	Dec. 31, 2016USD ($)
Amortized Cost
Due in one year or less	$ 2,001
Due after one year through five years	20,886
Due after five through ten years	25,702
Due after ten years	1,012
Available-for-sale securities, amortized cost	100,758
Fair Value
Due in one year or less	2,001
Due after one year through five years	20,734
Due after five through ten years	25,327
Due after ten years	976
Available-for-sale securities, fair value	99,370
U.S. agency mortgage-backed securities: residential
Amortized Cost
Without single maturity date	25,790
Fair Value
Without single maturity date	25,626
U.S. agency collateralized mortgage obligations: residential
Amortized Cost
Without single maturity date	25,367
Fair Value
Without single maturity date	$ 24,706

Securities - Schedule of Securi

Securities - Schedule of Securities with Gross Unrealized Loses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value
Less than 12 Months	$ 76,196	$ 21,604
12 Months or More	9,554	31,110
Total	85,750	52,714
Unrealized Loss
Less than 12 Months	(1,219)	(215)
12 Months or More	(258)	(893)
Total	(1,477)	(1,108)
U.S. Treasury and federal agency
Fair Value
Less than 12 Months	4,500	0
12 Months or More	0	1,466
Total	4,500	1,466
Unrealized Loss
Less than 12 Months	(50)	0
12 Months or More	0	(27)
Total	(50)	(27)
U.S. government sponsored entities and agencies
Fair Value
Less than 12 Months	8,998	4,962
12 Months or More	0	1,989
Total	8,998	6,951
Unrealized Loss
Less than 12 Months	(188)	(36)
12 Months or More	0	(11)
Total	(188)	(47)
U.S. agency mortgage-backed securities: residential
Fair Value
Less than 12 Months	23,279	6,710
12 Months or More	0	0
Total	23,279	6,710
Unrealized Loss
Less than 12 Months	(196)	(53)
12 Months or More	0	0
Total	(196)	(53)
U.S. agency collateralized mortgage obligations: residential
Fair Value
Less than 12 Months	13,568	4,283
12 Months or More	9,317	25,336
Total	22,885	29,619
Unrealized Loss
Less than 12 Months	(438)	(41)
12 Months or More	(246)	(831)
Total	(684)	(872)
State and political subdivision
Fair Value
Less than 12 Months	21,924	1,028
12 Months or More	0	1,819
Total	21,924	2,847
Unrealized Loss
Less than 12 Months	(262)	(2)
12 Months or More	0	(23)
Total	(262)	(25)
Corporate debt securities
Fair Value
Less than 12 Months	3,927	3,484
12 Months or More	0	500
Total	3,927	3,984
Unrealized Loss
Less than 12 Months	(85)	(20)
12 Months or More	0	(1)
Total	(85)	(21)
Equity securities
Fair Value
Less than 12 Months	0	1,137
12 Months or More	237	0
Total	237	1,137
Unrealized Loss
Less than 12 Months	0	(63)
12 Months or More	(12)	0
Total	$ (12)	$ (63)

Loans Receivable and Related 60

Loans Receivable and Related Allowance for Loan Losses - Summary of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	$ 520,980	$ 435,096
Less allowance for loan losses	5,545	5,205	$ 5,224
Total loans, net	515,435	429,891
Residential first mortgages
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	198,167	139,305
Less allowance for loan losses	1,846	1,429	955
Home equity loans and lines of credit
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	91,359	87,410
Less allowance for loan losses	633	586	543
Commercial real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	166,994	129,691
Less allowance for loan losses	2,314	2,185	2,338
Commercial business
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	57,788	71,948
Less allowance for loan losses	700	960	1,336
Consumer
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	6,672	6,742
Less allowance for loan losses	52	45	$ 52
Mortgage loans on real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	456,520	356,406
Mortgage loans on real estate | Residential first mortgages
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	198,167	139,305
Mortgage loans on real estate | Home equity loans and lines of credit
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	91,359	87,410
Mortgage loans on real estate | Commercial real estate
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	166,994	129,691
Other loans
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	64,460	78,690
Other loans | Commercial business
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	57,788	71,948
Other loans | Consumer
Financing Receivable, Allowance for Credit Losses [Line Items]
Total loans, gross	$ 6,672	$ 6,742

Loans Receivable and Related 61

Loans Receivable and Related Allowance for Loan Losses - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)loan	Dec. 31, 2015USD ($)loan_poolloan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Purchase of residential mortgage loans	$ 6,900	$ 19,200
Number of loan pools purchased | loan_pool		2
Deferred costs	1,300	$ 835
Loans classified as TDRs	239	835
Allowance loan losses allocated to TDRs	19	$ 63
Number of loan modified | loan		0
Home equity loans and lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans classified as TDRs	$ 10
Number of loan modified | loan	1
Residential first mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loan modified | loan	1	1
Loans receivable in payment default	$ 10	$ 91

Loans Receivable and Related 62

Loans Receivable and Related Allowance for Loan Losses - Analysis of Changes in Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	$ 5,205	$ 5,224
Provision for loan losses	464	381
Charge-offs	(296)	(567)
Recoveries	172	167
Balance at the end of the year	$ 5,545	$ 5,205

Loans Receivable and Related 63

Loans Receivable and Related Allowance for Loan Losses - Activity in Allowance for Loan Losses by Portfolio (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	$ 5,205	$ 5,224
Charge-offs	(296)	(567)
Recoveries	172	167
Provision	464	381
Balance at the end of the year	5,545	5,205
Ending ALL balance attributable to loans:
Individually evaluated for impairment	120	110
Acquired loans	0
Collectively evaluated for impairment	5,425	5,095
Total loans:
Individually evaluated for impairment	1,833	2,007
Acquired loans	58,936
Collectively evaluated for impairment	460,211	433,089
Total loans, gross	520,980	435,096
Residential Mortgages
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	1,429	955
Charge-offs	(101)	(79)
Recoveries	0	0
Provision	518	553
Balance at the end of the year	1,846	1,429
Ending ALL balance attributable to loans:
Individually evaluated for impairment	19	29
Acquired loans	0
Collectively evaluated for impairment	1,827	1,400
Total loans:
Individually evaluated for impairment	135	169
Acquired loans	25,024
Collectively evaluated for impairment	173,008	139,136
Total loans, gross	198,167	139,305
Home Equity & Lines of Credit
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	586	543
Charge-offs	(118)	(221)
Recoveries	3	30
Provision	162	234
Balance at the end of the year	633	586
Ending ALL balance attributable to loans:
Individually evaluated for impairment	0	0
Acquired loans	0
Collectively evaluated for impairment	633	586
Total loans:
Individually evaluated for impairment	0	0
Acquired loans	5,225
Collectively evaluated for impairment	86,134	87,410
Total loans, gross	91,359	87,410
Commercial Real Estate
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	2,185	2,338
Charge-offs	(18)	(35)
Recoveries	158	88
Provision	(11)	(206)
Balance at the end of the year	2,314	2,185
Ending ALL balance attributable to loans:
Individually evaluated for impairment	95	5
Acquired loans	0
Collectively evaluated for impairment	2,219	2,180
Total loans:
Individually evaluated for impairment	1,014	839
Acquired loans	27,492
Collectively evaluated for impairment	138,488	128,852
Total loans, gross	166,994	129,691
Commercial Business
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	960	1,336
Charge-offs	(11)	(182)
Recoveries	0	31
Provision	(249)	(225)
Balance at the end of the year	700	960
Ending ALL balance attributable to loans:
Individually evaluated for impairment	6	76
Acquired loans	0
Collectively evaluated for impairment	694	884
Total loans:
Individually evaluated for impairment	684	999
Acquired loans	1,182
Collectively evaluated for impairment	55,922	70,949
Total loans, gross	57,788	71,948
Consumer
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at the beginning of the year	45	52
Charge-offs	(48)	(50)
Recoveries	11	18
Provision	44	25
Balance at the end of the year	52	45
Ending ALL balance attributable to loans:
Individually evaluated for impairment	0	0
Acquired loans	0
Collectively evaluated for impairment	52	45
Total loans:
Individually evaluated for impairment	0	0
Acquired loans	13
Collectively evaluated for impairment	6,659	6,742
Total loans, gross	$ 6,672	$ 6,742

Loans Receivable and Related 64

Loans Receivable and Related Allowance for Loan Losses - Impaired Loans by Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Impaired Loans with Specific Allowance
Unpaid Principal Balance	$ 1,313	$ 1,185
Recorded Investment	1,280	1,185
Related Allowance	120	110
Average Recorded Investment	677	3,424
Interest Income Recognized in Period	29	130
Cash Basis Interest Recognized in Period	6	114
Impaired Loans with No Specific Allowance
Unpaid Principal Balance	727	1,221
Recorded Investment	553	822
Average Recorded Investment	1,080	1,180
Interest Income Recognized in Period	5	59
Cash Basis Interest Recognized in Period	5	50
Residential first mortgages
Impaired Loans with Specific Allowance
Unpaid Principal Balance	168	169
Recorded Investment	135	169
Related Allowance	19	29
Average Recorded Investment	119	170
Interest Income Recognized in Period	6	6
Cash Basis Interest Recognized in Period	6	6
Impaired Loans with No Specific Allowance
Unpaid Principal Balance	0	0
Recorded Investment	0	0
Average Recorded Investment	23	45
Interest Income Recognized in Period	0	7
Cash Basis Interest Recognized in Period	0	7
Home equity loans and lines of credit
Impaired Loans with Specific Allowance
Unpaid Principal Balance	0	0
Recorded Investment	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized in Period	0	0
Cash Basis Interest Recognized in Period	0	0
Impaired Loans with No Specific Allowance
Unpaid Principal Balance	0	0
Recorded Investment	0	0
Average Recorded Investment	0	0
Interest Income Recognized in Period	0	0
Cash Basis Interest Recognized in Period	0	0
Commercial real estate
Impaired Loans with Specific Allowance
Unpaid Principal Balance	557	93
Recorded Investment	557	93
Related Allowance	95	5
Average Recorded Investment	130	1,613
Interest Income Recognized in Period	23	12
Cash Basis Interest Recognized in Period	0	9
Impaired Loans with No Specific Allowance
Unpaid Principal Balance	631	1,145
Recorded Investment	457	746
Average Recorded Investment	735	1,069
Interest Income Recognized in Period	3	49
Cash Basis Interest Recognized in Period	3	40
Commercial business
Impaired Loans with Specific Allowance
Unpaid Principal Balance	588	923
Recorded Investment	588	923
Related Allowance	6	76
Average Recorded Investment	428	1,641
Interest Income Recognized in Period	0	112
Cash Basis Interest Recognized in Period	0	99
Impaired Loans with No Specific Allowance
Unpaid Principal Balance	96	76
Recorded Investment	96	76
Average Recorded Investment	322	66
Interest Income Recognized in Period	2	3
Cash Basis Interest Recognized in Period	2	3
Consumer
Impaired Loans with Specific Allowance
Unpaid Principal Balance	0	0
Recorded Investment	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized in Period	0	0
Cash Basis Interest Recognized in Period	0	0
Impaired Loans with No Specific Allowance
Unpaid Principal Balance	0	0
Recorded Investment	0	0
Average Recorded Investment	0	0
Interest Income Recognized in Period	0	0
Cash Basis Interest Recognized in Period	$ 0	$ 0

Loans Receivable and Related 65

Loans Receivable and Related Allowance for Loan Losses - Loan Portfolio by Internal Risk Rating System (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 520,980	$ 435,096
Not Rated
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	294,717	231,853
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	213,437	195,279
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	6,003	1,030
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	6,823	6,934
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Residential first mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	198,167	139,305
Residential first mortgages | Not Rated
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	197,041	138,096
Residential first mortgages | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Residential first mortgages | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Residential first mortgages | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	1,126	1,209
Residential first mortgages | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Home equity loans and lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	91,359	87,410
Home equity loans and lines of credit | Not Rated
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	91,017	87,015
Home equity loans and lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Home equity loans and lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Home equity loans and lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	342	395
Home equity loans and lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	166,994	129,691
Commercial real estate | Not Rated
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	161,312	125,539
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	1,077	88
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	4,605	4,064
Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Commercial Business
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	57,788	71,948
Commercial Business | Not Rated
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Commercial Business | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	52,125	69,740
Commercial Business | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	4,926	942
Commercial Business | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	737	1,266
Commercial Business | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	6,672	6,742
Consumer | Not Rated
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	6,659	6,742
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	13	0
Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 0	$ 0

Loans Receivable and Related 66

Loans Receivable and Related Allowance for Loan Losses - Classes of Loan Portfolio by Aging Categories (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Not Past Due	$ 514,279	$ 430,512
Nonperforming, Non Accrual	3,278	3,069
Total Loans	520,980	435,096
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	3,021	1,424
Nonperforming, Non Accrual	77	0
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	358	91
Nonperforming, Non Accrual	557	79
90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	44	0
Nonperforming, Non Accrual	1,544	1,588
Residential first mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Not Past Due	194,830	136,924
Nonperforming, Non Accrual	1,126	1,209
Total Loans	198,167	139,305
Residential first mortgages | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	1,916	1,097
Nonperforming, Non Accrual	77	0
Residential first mortgages | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	295	75
Nonperforming, Non Accrual	0	79
Residential first mortgages | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	0	0
Nonperforming, Non Accrual	977	1,055
Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Not Past Due	90,557	86,691
Nonperforming, Non Accrual	340	395
Total Loans	91,359	87,410
Home equity loans and lines of credit | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	460	308
Nonperforming, Non Accrual	0	0
Home equity loans and lines of credit | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	0	16
Nonperforming, Non Accrual	0	0
Home equity loans and lines of credit | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	2	0
Nonperforming, Non Accrual	340	381
Commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Not Past Due	165,318	128,945
Nonperforming, Non Accrual	1,073	746
Total Loans	166,994	129,691
Commercial real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	561	0
Nonperforming, Non Accrual	0	0
Commercial real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	0	0
Nonperforming, Non Accrual	557	0
Commercial real estate | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	42	0
Nonperforming, Non Accrual	119	123
Commercial business
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Not Past Due	56,972	71,229
Nonperforming, Non Accrual	726	719
Total Loans	57,788	71,948
Commercial business | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	56	0
Nonperforming, Non Accrual	0	0
Commercial business | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	34	0
Nonperforming, Non Accrual	0	0
Commercial business | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	0	0
Nonperforming, Non Accrual	95	29
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Not Past Due	6,602	6,723
Nonperforming, Non Accrual	13	0
Total Loans	6,672	6,742
Consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	28	19
Nonperforming, Non Accrual	0	0
Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	29	0
Nonperforming, Non Accrual	0	0
Consumer | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing Loans Past Due	0	0
Nonperforming, Non Accrual	$ 13	$ 0

Loans Receivable and Related 67

Loans Receivable and Related Allowance for Loan Losses - Nonaccrual Loans by Aging Category (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 3,278	$ 3,069
Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,100	1,402
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	77	0
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	557	79
90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,544	1,588
Residential first mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,126	1,209
Residential first mortgages | Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	72	75
Residential first mortgages | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	77	0
Residential first mortgages | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	79
Residential first mortgages | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	977	1,055
Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	340	395
Home equity loans and lines of credit | Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	14
Home equity loans and lines of credit | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Home equity loans and lines of credit | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Home equity loans and lines of credit | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	340	381
Commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,073	746
Commercial real estate | Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	397	623
Commercial real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Commercial real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	557	0
Commercial real estate | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	119	123
Commercial business
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	726	719
Commercial business | Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	631	690
Commercial business | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Commercial business | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Commercial business | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	95	29
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	13	0
Consumer | Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	0	0
Consumer | 90 Days and Greater Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 13	$ 0

Federal Bank Stocks - (Details)

Federal Bank Stocks - (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Banking and Thrift [Abstract]
Federal Home Loan Bank Stock	$ 3.6	$ 3.2
Federal Reserve Bank Stock	$ 1.3	$ 1

Premises and Equipment - Major

Premises and Equipment - Major Classification (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 32,163	$ 28,863
Less: accumulated depreciation and amortization	13,881	12,749
Premises and equipment, net	18,282	16,114
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	4,731	3,719
Buildings and improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	14,122	11,446
Leasehold improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	1,226	1,224
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	8,332	7,576
Software
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	3,232	3,206
Construction in progress
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 520	$ 1,692

Premises and Equipment - Future

Premises and Equipment - Future Rent Commitments (Details) $ in Thousands	Dec. 31, 2016USD ($)
Property, Plant and Equipment [Abstract]
2,017	$ 232
2,018	200
2,019	201
2,020	185
2,021	153
Thereafter	515
Operating Leases, Future Minimum Payments Due	$ 1,486

Premises and Equipment - Additi

Premises and Equipment - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation and amortization of premises and equipment	$ 1,133	$ 1,039
Operating leases, rent expense	$ 281	$ 226

Goodwill and Intangible Asset72

Goodwill and Intangible Assets - Acquired Goodwill and Intangible Assets(Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Gross Carrying Amount
Goodwill	$ 10,288	$ 3,664
Core deposit intangibles	4,259	4,027
Total	14,547	7,691
Accumulated Amortization
Goodwill	0	0
Core deposit intangibles	3,699	3,473
Total	$ 3,699	$ 3,473

Goodwill and Intangible Asset73

Goodwill and Intangible Assets - Additional Information (Details)	12 Months Ended
	Dec. 31, 2016USD ($)acquisition	Dec. 31, 2015USD ($)	Apr. 30, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Number of acquisitions resulting in goodwill | acquisition	4
Business Acquisition [Line Items]
Goodwill	$ 10,288,000	$ 3,664,000
Goodwill impairment loss	$ 0	0
Number of acquisitions resulting in core deposit intangible assets | acquisition	2
Intangible asset amortization	$ 226,000	$ 195,000
United American Savings Bank
Business Acquisition [Line Items]
Goodwill	$ 6,600,000		$ 6,624,000

Goodwill and Intangible Asset74

Goodwill and Intangible Assets - Estimated Future Amortization Expense of Core Deposit Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 235
2,018	196
2,019	26
2,020	21
2,021	16
Thereafter	66
Total	$ 560	$ 554

Related Party Balances and Tr75

Related Party Balances and Transactions (Details) - Officers and Directors - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Loans to related parties	$ 5,300	$ 2,200
Related party loan additions	4,000
Related party loan payments received	205
Deposit liabilities to related parties	$ 8,300	$ 4,000

Deposits - Schedule of Deposits

Deposits - Schedule of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Weighted average rate
Non-interest bearing deposits	0.00%	0.00%
Interest bearing demand deposits	0.21%	0.15%
Time deposits	1.44%	1.46%
Weighted average weight	0.50%	0.42%
Amount
Non-interest bearing deposits	$ 123,717	$ 119,790
Interest bearing demand deposits	304,265	256,620
Time deposits	156,958	113,477
Total deposits	$ 584,940	$ 489,887
Percent
Non-interest bearing deposits	21.20%	24.40%
Interest bearing demand deposits	52.00%	52.40%
Time deposits	26.80%	23.20%
Total	100.00%	100.00%

Deposits - Scheduled Maturities

Deposits - Scheduled Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Time Deposits, Fiscal Year Maturity [Abstract]
2,017	$ 47,125
2,018	41,455
2,019	26,391
2,020	12,669
2,021	18,855
Thereafter	10,463
Total amount	$ 156,958	$ 113,477
Percent
2,017	30.00%
2,018	26.40%
2,019	16.80%
2,020	8.10%
2,021	12.00%
Thereafter	6.70%
Total percent	100.00%

Deposits - Additional Informati

Deposits - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deposits [Abstract]
Time Deposits, $250,000 or more	$ 29,356	$ 22,200

Deposits - Scheduled Deposits o

Deposits - Scheduled Deposits of $250,000 or More (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deposits [Abstract]
Three months or less	$ 541
Over three months to six months	769
Over six months to twelve months	2,822
Over twelve months	25,224
Time Deposits, $250,000 or more	$ 29,356	$ 22,200

Borrowed Funds - Schedule of Bo

Borrowed Funds - Schedule of Borrowed Funds (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Balance
Short-term borrowed funds	$ 9,500	$ 14,250
Long-term borrowed funds	34,500	35,000
Total borrowed funds	44,000	49,250
Average Balance
Short-term borrowed funds	2,341	6,284
Long-term borrowed funds	35,141	15,205
Borrowed funds	$ 37,482	$ 21,489
Average Rate
Short-term borrowed funds	3.34%	1.38%
Long-term borrowed funds	3.06%	3.97%

Borrowed Funds - Additional Inf

Borrowed Funds - Additional Information (Details)	3 Months Ended			12 Months Ended
	Dec. 31, 2016USD ($)advance	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)advance	Dec. 31, 2016USD ($)advance	Dec. 31, 2015USD ($)advance	Dec. 31, 2012USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Short term advances	$ 7,000,000		$ 14,300,000	$ 7,000,000	$ 14,300,000
Federal Home Loan Bank, rate on advances	0.74%		0.43%	0.74%	0.43%
Short-term borrowed funds	$ 9,500,000		$ 14,250,000	$ 9,500,000	$ 14,250,000
Maximum borrowing capacity	2,200,000			2,200,000
Long-term borrowed funds	34,500,000		35,000,000	34,500,000	35,000,000
Par value of federal home loan bank advances	$ 30,000,000		$ 35,000,000	$ 30,000,000	$ 35,000,000
Number of advances | advance			4
Number of advances outstanding | advance	6		7	6	7
Loans pledged as collateral	$ 253,000,000			$ 253,000,000
Loans from other Federal Home Loan banks	37,000,000			37,000,000
Repayments on long-term debt				5,500,000	$ 0
Debt repayment penalties						$ 2,300,000
Unamortized prepayment penalties	414,000			414,000
Deposits with other Federal Home Loan Banks	93,500,000			93,500,000
Maximum amount available	122,500,000			122,500,000
FHLB Advance, Three Year Maturity, 1.69% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances			1.69%		1.69%
Par value of federal home loan bank advances	$ 5,000,000		$ 5,000,000	$ 5,000,000	$ 5,000,000
Maturity period of advances with fixed rates			3 years
FHLB Advance, Three Year Maturity, 1.62% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances	1.62%	1.62%		1.62%
Par value of federal home loan bank advances			$ 5,000,000		$ 5,000,000
Maturity period of advances with fixed rates		3 years	3 years
Repayments on long-term debt		$ 5,000,000
Debt repayment penalties		$ 71,000
FHLB Advance, Four Year Maturity, 1.94% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances			1.94%		1.94%
Par value of federal home loan bank advances	$ 5,000,000		$ 5,000,000	$ 5,000,000	$ 5,000,000
Maturity period of advances with fixed rates			4 years
FHLB Advance, Five Year Maturity, 2.06% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances			2.06%		2.06%
Par value of federal home loan bank advances	$ 5,000,000		$ 5,000,000	$ 5,000,000	$ 5,000,000
Maturity period of advances with fixed rates	5 years
FHLB Advance, Maturing in November 2017, 0.93% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Par value of federal home loan bank advances						$ 15,000,000
FHLB Advance, Maturing in November 2017, 0.93% Fixed Rate | Weighted Average
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances	3.98%			3.98%		4.83%
FHLB Advance, Maturing in November 2017, Loan One, 0.93% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances	0.93%			0.93%		4.98%
Par value of federal home loan bank advances	$ 5,000,000		5,000,000	$ 5,000,000	5,000,000
FHLB Advance, Maturing in November 2017, Loan Three, 0.93% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances	0.93%			0.93%		4.68%
Par value of federal home loan bank advances	$ 5,000,000		5,000,000	$ 5,000,000	5,000,000
FHLB Advance, Maturing in November 2017, Loan Two, 0.93% Fixed Rate
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, rate on advances	0.93%			0.93%		4.83%
Par value of federal home loan bank advances	$ 5,000,000		$ 5,000,000	$ 5,000,000	$ 5,000,000
Line of Credit
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Short-term borrowed funds	2,500,000			2,500,000
Maximum borrowing capacity	$ 5,000,000			$ 5,000,000
Stated interest rate	4.25%			4.25%
Unused funds	$ 2,500,000			$ 2,500,000
Unsecured Term Loan
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Stated interest rate		4.75%
Principal payments		$ 250,000
Long-term borrowed funds	$ 4,500,000			$ 4,500,000
Face amount of unsecured term advance		$ 5,000,000
Debt instrument, term		5 years

Borrowed Funds - Scheduled Matu

Borrowed Funds - Scheduled Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Federal Home Loan Bank, Advances, Rolling Maturity [Abstract]
2,017	$ 25,000
2,018	6,000
2,019	6,000
2,020	6,000
2,021	1,000
Thereafter	0
Total borrowed funds	$ 44,000	$ 49,250

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Banking and Thrift [Abstract]
Undistributed earnings available for dividends	$ 5.4
Percentage of maximum limit for loans and advances	10.00%
Maximum funds available for loans and advances	$ 4.2
Maximum borrowing capacity	2.2
Long-term line of credit	$ 1

Regulatory Matters - Schedule o

Regulatory Matters - Schedule of Regulatory Capital (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Total capital to risk-weighted assets: Amount
Actual	$ 58,605	$ 56,090
For capital adequacy purposes	36,945	32,070
To be well capitalized	46,181	40,087
Tier 1 capital to risk-weighted assets: Amount
Actual	53,050	51,073
For capital adequacy purposes	27,709	24,052
To be well capitalized	36,945	32,070
Common Equity Tier 1 capital to risk-weighted assets: Amount
Actual	53,050	51,073
For capital adequacy purposes	20,781	18,039
To be well capitalized	30,018	26,057
Tier 1 capital to average assets: Amount
Actual	53,050	51,073
For capital adequacy purposes	27,081	23,131
To be well capitalized	$ 33,852	$ 28,914
Total capital to risk-weighted assets: Ratio
Actual	12.69%	13.99%
For capital adequacy purposes	8.00%	8.00%
To be well capitalized	10.00%	10.00%
Tier 1 capital to risk-weighted assets: Ratios
Actual	11.49%	12.74%
For capital adequacy purposes	6.00%	6.00%
To be well capitalized	8.00%	8.00%
Common Equity Tier One Risk Based Capital To Risk Weighted Assets, Amount [Abstract]
Actual	11.49%	12.74%
For capital adequacy purposes	4.50%	4.50%
To be well capitalized	6.50%	6.50%
Tier 1 capital to average assets: Ratio
Actual	7.84%	8.83%
For capital adequacy purposes	4.00%	4.00%
To be well capitalized	5.00%	5.00%

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current	$ 1,045	$ (5)
Deferred	203	1,146
Provision	$ 1,248	$ 1,141

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards [Line Items]
Alternative minimum tax credit carryforward	$ 21,000
Provision at statutory tax rate	34.00%	34.00%
Unrecognized tax benefits	$ 0	$ 0
Expected increase of unrecognized tax benefits in next 12 months	0
Federal Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 313,000

Income Taxes - Reconciliation f

Income Taxes - Reconciliation for Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Amount
Provision at statutory tax rate	$ 1,779	$ 1,800
Increase (decrease) resulting from:
Tax free interest, net of disallowance	(472)	(542)
Earnings on bank-owned life insurance	(113)	(112)
Other, net	54	(5)
Provision	$ 1,248	$ 1,141
% Pre-tax Income
Provision at statutory tax rate	34.00%	34.00%
Increase (decrease) resulting from:
Tax free interest, net of disallowance	(9.00%)	(10.20%)
Earnings on bank-owned life insurance	(2.20%)	(2.10%)
Other, net	1.00%	(0.10%)
Provision	23.80%	21.60%

Income Taxes - Tax Effects of T

Income Taxes - Tax Effects of Temporary Differences (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Funded status of pension plan	$ 1,964	$ 1,810
Allowance for loan losses	1,885	1,805
Deferred compensation	414	406
Net unrealized loss on securities	349	127
Stock compensation	160	155
Accrued incentive compensation	158	220
Securities impairment	149	149
Net operating loss carryforward	106	0
Purchase accounting adjustments	89	0
Nonaccrual loan interest income	73	68
Other	29	52
Gross deferred tax assets	5,376	4,792
Deferred tax liabilities:
Accrued pension liability	1,525	1,702
Depreciation	1,006	908
Deferred loan fees	431	284
Intangible assets	324	317
Other	60	30
Gross deferred tax liabilities	3,346	3,241
Net deferred tax asset	$ 2,030	$ 1,551

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Requisite service period	3 years
Accumulated benefit obligation	$ 10,600	$ 10,200
Future amortization of prior service cost (credit)	$ 236
Maximum annual contributions per employee, percent	20.00%
Employer matching contribution, percent	4.00%
Employer discretionary contribution amount	$ 196	178
Supplemental Employee Retirement Plans, Defined Benefit
Defined Benefit Plan Disclosure [Line Items]
Benefit plan retirement age	65 years
Plan liabilities	$ 1,100	1,100
Benefit expense	114	162
Board of Directors
Defined Benefit Plan Disclosure [Line Items]
Employer discretionary contribution amount	$ 105	$ 108

Employee Benefit Plans - Change

Employee Benefit Plans - Changes in Obligations and Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Change in plan assets:
Fair value of plan assets at beginning of year	$ 9,368	$ 6,851
Actual return on plan assets	612	(120)
Employer contribution	0	3,000
Benefits paid	(649)	(363)
Fair value of plan assets at end of year	9,331	9,368
Change in benefit obligation:
Benefit obligation at beginning of year	10,174	10,249
Interest cost	465	403
Actuarial loss	483	254
Effect of change in assumptions	136	(369)
Benefits paid	(649)	(363)
Benefit obligation at end of year	10,609	10,174
Funded status (plan assets less benefit obligation)	(1,278)	(806)
Amounts recognized in accumulated other comprehensive loss, net of tax, consists of:
Accumulated net actuarial loss	3,812	3,529
Accumulated prior service benefit	0	(15)
Amount recognized, end of year	$ 3,812	$ 3,514

Employee Benefit Plans - Pensio

Employee Benefit Plans - Pension Plan Assets Measured and Recorded at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 9,331	$ 9,368	$ 6,851
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,626	1,429
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,705	7,939
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Money markets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	870	757
Money markets | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	870	757
Money markets | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Money markets | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Mutual funds - debt
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,247	4,127
Mutual funds - debt | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Mutual funds - debt | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,247	4,127
Mutual funds - debt | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Mutual funds - equity
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,458	3,812
Mutual funds - equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Mutual funds - equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,458	3,812
Mutual funds - equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Emclaire Financial Corp stock
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	756	672
Emclaire Financial Corp stock | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	756	672
Emclaire Financial Corp stock | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Emclaire Financial Corp stock | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Periodic Pension Costs and Other Amounts Recognized in Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Interest cost	$ 465	$ 403
Expected return on plan assets	(665)	(652)
Amortization of prior service benefit and net loss	220	174
Net periodic pension benefit	20	(75)
Amortization of prior service benefit and net loss	(220)	(174)
Net loss	671	657
Total recognized in other comprehensive loss	451	483
Total recognized in net periodic benefit and other comprehensive loss	$ 471	$ 408

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted Average Actuarial Assumptions (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Discount rate for net periodic benefit cost	4.41%	3.91%
Discount rate for benefit obligations	4.19%	4.41%
Expected rate of return on plan assets	7.25%	7.75%

Employee Benefit Plans - Pens94

Employee Benefit Plans - Pension Plan Asset Allocation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	100.00%
Percentage of Plan Assets at Year End	100.00%	100.00%
Weighted-Average Expected Long-Term Rate of Return	7.25%	7.75%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	55.00%
Percentage of Plan Assets at Year End	54.00%	44.00%
Weighted-Average Expected Long-Term Rate of Return	4.21%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	37.00%
Percentage of Plan Assets at Year End	37.00%	48.00%
Weighted-Average Expected Long-Term Rate of Return	2.98%
Money markets
Defined Benefit Plan Disclosure [Line Items]
Target Allocation	8.00%
Percentage of Plan Assets at Year End	9.00%	8.00%
Weighted-Average Expected Long-Term Rate of Return	0.06%

Employee Benefit Plans - Estima

Employee Benefit Plans - Estimated Future Benefit Payments (Details) $ in Thousands	Dec. 31, 2016USD ($)
Compensation and Retirement Disclosure [Abstract]
2,017	$ 376
2,018	365
2,019	379
2,020	426
2,021	430
Following 5 years	$ 2,457

Stock Compensation Plans - Addi

Stock Compensation Plans - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Apr. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	11,000	9,650
Value of stock award	$ 294	$ 227
Weighted-average grant date stock prices (in dollars per share)	$ 26.74	$ 23.53
Vested percentage	100.00%
Allocated share-based compensation expense	$ 205	$ 184
Unrecognized compensation expense related to nonvested share-based plans	$ 479
Period of recognition for unrecognized compensation expense	3 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date stock prices (in dollars per share)	$ 26.74
2014 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)			176,866
2014 Stock Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grants (in shares)			65,783
2014 Stock Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grants (in shares)			88,433
2007 Stock Incentive Plan and Trust
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)	177,496
2007 Stock Incentive Plan and Trust | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grants (in shares)	13
2007 Stock Incentive Plan and Trust | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grants (in shares)	56,283

Stock Compensation Plans - Summ

Stock Compensation Plans - Summary of Nonvested Restricted Stock Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Weighted-Average Grant-date Fair Value
Granted (in dollars per share)	$ 26.74	$ 23.53
Restricted Stock
Shares
Nonvested balance at beginning of period (in shares)	23,450
Granted (in shares)	11,000
Vested (in shares)	(7,550)
Forfeited (in shares)	0
Nonvested balance at end of period (in shares)	26,900	23,450
Weighted-Average Grant-date Fair Value
Nonvested balance at beginning of period (in dollars per share)	$ 24.38
Granted (in dollars per share)	26.74
Vested (in dollars per share)	25.30
Forfeited (in dollars per share)	0
Nonvested balance at end of period (in dollars per share)	$ 25.09	$ 24.38

Stock Compensation Plans - Su98

Stock Compensation Plans - Summary of Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Options
Outstanding as of beginning of period (in shares)	73,000
Granted (in shares)	0
Exercised (in shares)	0	(3,750)
Forfeited (in shares)	(11,000)
Outstanding as of end of period (in shares)	62,000	73,000
Exercisable (in shares)	62,000
Weighted-Average Exercise Price
Outstanding as of beginning of period (in dollars per share)	$ 25.71
Granted (in dollars per share)	0
Exercised (in dollars per share)	0
Forfeited (in dollars per share)	25.68
Outstanding as of end of period (in dollars per share)	25.71	$ 25.71
Exercisable (in dollars per share)	$ 25.71
Aggregate Intrinsic Value
Outstanding as of beginning of period	$ 9
Granted	0
Exercised	0
Forfeited	0
Outstanding as of end of period	219	$ 9
Exercisable as of end of period	$ 219
Weighted-Average Remaining Term (in years)
Outstanding	7 months 6 days	1 year 7 months 6 days
Outstanding as of the end of the period	7 months 6 days

Fair Values of Financial Inst99

Fair Values of Financial Instruments - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Related allowance	$ 120	$ 110
Provision for loan losses	$ 464	381
Foreclosed and repossessed assets		13
Real estate, gross		22
Write-downs		9
Discount rate	10.00%
Loans classified as TDRs	$ 239	835
Commitment period to extend credit (or less)	30 days
Standby letters of credit	$ 76	146
Impaired Residential Mortgage Loan Two
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans classified as TDRs	58
Market and Income Approach Valuation Technique
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired financing receivable, recorded investment	1,200	643
Related allowance	120	47
Market and Income Approach Valuation Technique | Impaired Loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Provision for loan losses	$ 95	$ 47

Fair Values of Financial Ins100

Fair Values of Financial Instruments - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	$ 101,560	$ 112,981
U.S. Treasury and federal agency
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	4,500	1,466
U.S. government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	8,998	8,953
U.S. agency mortgage-backed securities: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	25,626	33,150
U.S. agency collateralized mortgage obligations: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	24,706	31,440
State and political subdivision
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	27,608	28,591
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	7,932	7,487
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	2,190	1,894
Level 1
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	6,554	3,286
Level 1 | U.S. Treasury and federal agency
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	4,500	1,466
Level 1 | U.S. government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 1 | U.S. agency mortgage-backed securities: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 1 | U.S. agency collateralized mortgage obligations: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 1 | State and political subdivision
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 1 | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 1 | Equity securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	2,054	1,820
Level 2
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	94,870	109,621
Level 2 | U.S. Treasury and federal agency
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 2 | U.S. government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	8,998	8,953
Level 2 | U.S. agency mortgage-backed securities: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	25,626	33,150
Level 2 | U.S. agency collateralized mortgage obligations: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	24,706	31,440
Level 2 | State and political subdivision
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	27,608	28,591
Level 2 | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	7,932	7,487
Level 2 | Equity securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	136	74
Level 3 | U.S. Treasury and federal agency
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3 | U.S. government sponsored entities and agencies
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3 | U.S. agency mortgage-backed securities: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3 | U.S. agency collateralized mortgage obligations: residential
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3 | State and political subdivision
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3 | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	0	0
Level 3 | Equity securities
Schedule of Available-for-sale Securities [Line Items]
Securities available for sale	$ 136	$ 74

Fair Values of Financial Ins101

Fair Values of Financial Instruments - Changes in Level 3 Assets Measured on a Recurring Basis (Details) - Level 3 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at the beginning of the period	$ 74	$ 898
Total gains or losses (realized/unrealized):
Included in earnings	0	(298)
Included in other comprehensive income	2	61
Issuances	0	0
Sales	0	(587)
Acquired	60	0
Transfers in and/or out of Level 3	0	0
Balance at the end of the period	$ 136	$ 74

Fair Values of Financial Ins102

Fair Values of Financial Instruments - Assets Measured at Fair Value on a Non-recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 1,103	$ 609
Level 1
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0	0
Level 2
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0	0
Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	1,103	609
Impaired residential mortgage loan
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	58
Impaired residential mortgage loan | Level 1
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0
Impaired residential mortgage loan | Level 2
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0
Impaired residential mortgage loan | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	58
Impaired commercial real estate loan
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	463
Impaired commercial real estate loan | Level 1
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0
Impaired commercial real estate loan | Level 2
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0
Impaired commercial real estate loan | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	463
Impaired commercial business loan
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	582	596
Impaired commercial business loan | Level 1
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0	0
Impaired commercial business loan | Level 2
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	0	0
Impaired commercial business loan | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 582	596
Other residential real estate owned
Financing Receivable, Impaired [Line Items]
Unpaid principal balance		13
Other residential real estate owned | Level 1
Financing Receivable, Impaired [Line Items]
Unpaid principal balance		0
Other residential real estate owned | Level 2
Financing Receivable, Impaired [Line Items]
Unpaid principal balance		0
Other residential real estate owned | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance		$ 13

Fair Values of Financial Ins103

Fair Values of Financial Instruments - Schedule of Quantitiative Information About Level 3 Fair Value Measurements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 1,103	$ 609
Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	1,103	609
Impaired residential mortgage loan
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	58
Impaired residential mortgage loan | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 58
Range	10.00%
Impaired commercial real estate loan
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 463
Impaired commercial real estate loan | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 463
Range	37.00%
Impaired commercial business loan
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 582	596
Impaired commercial business loan | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance	$ 582	$ 596
Range	64.00%	65.00%
Other residential real estate owned
Financing Receivable, Impaired [Line Items]
Unpaid principal balance		$ 13
Other residential real estate owned | Level 3
Financing Receivable, Impaired [Line Items]
Unpaid principal balance		$ 13
Range		10.00%

Fair Values of Financial Ins104

Fair Values of Financial Instruments - Carrying Amount and Fair Value of Financial Instruments Included in the Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financial Assets:
Securities available for sale	$ 101,560	$ 112,981
Level 1
Financial Assets:
Securities available for sale	6,554	3,286
Level 2
Financial Assets:
Securities available for sale	94,870	109,621
Level 3
Financial Assets:
Securities available for sale	136	74
Carrying Amount
Financial Assets:
Cash and cash equivalents	17,568	11,546
Securities available for sale	101,560	112,981
Loans held for sale	68
Loans, net	515,435	429,891
Federal bank stock	4,861	4,240
Accrued interest receivable	1,815	1,501
Financial assets	641,307	560,159
Financial Liabilities:
Deposits	584,940	489,887
FHLB advances	44,000	49,250
Accrued interest payable	239	179
Financial liabilities	629,179	539,316
Estimate of Fair Value Measurement
Financial Assets:
Cash and cash equivalents	17,568	11,546
Securities available for sale	101,560	112,981
Loans held for sale	68
Loans, net	519,573	436,009
Accrued interest receivable	1,815	1,501
Financial assets	640,584	562,037
Financial Liabilities:
Deposits	582,458	491,781
FHLB advances	44,027	50,636
Accrued interest payable	239	179
Financial liabilities	626,724	542,596
Estimate of Fair Value Measurement | Level 1
Financial Assets:
Cash and cash equivalents	17,568	11,546
Securities available for sale	6,554	3,286
Loans held for sale	0
Loans, net	0	0
Accrued interest receivable	37	64
Financial assets	24,159	14,896
Financial Liabilities:
Deposits	423,693	376,409
FHLB advances	0	0
Accrued interest payable	7	5
Financial liabilities	423,700	376,414
Estimate of Fair Value Measurement | Level 2
Financial Assets:
Cash and cash equivalents	0	0
Securities available for sale	94,870	109,621
Loans held for sale	68
Loans, net	0	0
Accrued interest receivable	365	299
Financial assets	95,303	109,920
Financial Liabilities:
Deposits	158,765	115,372
FHLB advances	44,027	50,636
Accrued interest payable	232	174
Financial liabilities	203,024	166,182
Estimate of Fair Value Measurement | Level 3
Financial Assets:
Cash and cash equivalents	0	0
Securities available for sale	136	74
Loans held for sale	0
Loans, net	519,573	436,009
Accrued interest receivable	1,413	1,138
Financial assets	521,122	437,221
Financial Liabilities:
Deposits	0	0
FHLB advances	0	0
Accrued interest payable	0	0
Financial liabilities	$ 0	$ 0

Fair Values of Financial Ins105

Fair Values of Financial Instruments - Notional Amount of Off-Balance Sheet Commitment Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Values Of Financial Instruments [Line Items]
Fixed Rate	$ 17,147	$ 7,699
Variable Rate	75,379	50,972
Commitments to make loans
Fair Values Of Financial Instruments [Line Items]
Fixed Rate	11,940	1,197
Variable Rate	12,785	2,298
Unused lines of credit
Fair Values Of Financial Instruments [Line Items]
Fixed Rate	5,207	6,502
Variable Rate	$ 62,594	$ 48,674

Emclaire Financial Corp - Co106

Emclaire Financial Corp - Condensed Financial Statements, Parent Corporation Only - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash and cash equivalents	$ 17,568	$ 11,546	$ 11,856
Securities available for sale	101,560	112,981
Total Assets	692,135	600,595
Liabilities and Stockholders' Equity
Long-term borrowed funds	34,500	35,000
Accrued expenses and other liabilities	8,883	8,440
Stockholders' equity	54,073	52,839	47,990
Total Liabilities and Stockholders' Equity	692,135	600,595
Parent Company
Assets
Cash and cash equivalents	20	107	$ 20
Securities available for sale	2,056	1,834
Equity in net assets of subsidiaries	59,078	51,209
Other assets	982	848
Total Assets	62,136	53,998
Liabilities and Stockholders' Equity
Short-term borrowed funds with affiliated subsidiary bank	1,000	1,000
Other short-term borrowed funds	2,500	0
Long-term borrowed funds	4,500	0
Accrued expenses and other liabilities	63	159
Stockholders' equity	54,073	52,839
Total Liabilities and Stockholders' Equity	$ 62,136	$ 53,998

Emclaire Financial Corp - Co107

Emclaire Financial Corp - Condensed Financial Statements, Parent Corporation Only - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income:
Total interest and dividend income	$ 23,425	$ 20,582
Expense:
Interest expense	3,945	2,835
Noninterest expense	17,437	16,165
Net income before income taxes	5,234	5,295
Income tax benefit	(1,248)	(1,141)
Net income	3,986	4,154
Comprehensive income	3,257	3,390
Parent Company
Income:
Dividends from subsidiaries	3,132	2,731
Investment income	66	376
Total interest and dividend income	3,198	3,107
Expense:
Interest expense	265	111
Noninterest expense	392	667
Total expense	657	778
Income before income taxes and undistributed subsidiary income	2,541	2,329
Undistributed equity in net income of subsidiary	1,244	1,688
Net income before income taxes	3,785	4,017
Income tax benefit	201	137
Net income	3,986	4,154
Comprehensive income	$ 3,257	$ 3,390

Emclaire Financial Corp - Co108

Emclaire Financial Corp - Condensed Financial Statements, Parent Corporation Only - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating activities:
Net income	$ 3,986	$ 4,154
Adjustments to reconcile net income to net cash provided by operating activities:
Realized gains on sales of available for sale securities, net	(82)	(854)
Net cash provided by operating activities	5,660	3,419
Investing activities:
Net cash used in investing activities	(14,513)	(20,822)
Financing activities:
Proceeds from issuance of common stock	4	8,151
Redemption of preferred stock (Series B)	0	(5,000)
Dividends paid	(2,232)	(1,957)
Net cash provided by financing activities	14,875	17,093
Net increase (decrease) in cash and cash equivalents	6,022	(310)
Cash and cash equivalents at beginning of period	11,546	11,856
Cash and cash equivalents at end of period	17,568	11,546
Parent Company
Operating activities:
Net income	3,986	4,154
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed equity in net income of subsidiary	(1,244)	(1,688)
Realized gains on sales of available for sale securities, net	0	(298)
Other, net	(101)	134
Net cash provided by operating activities	2,641	2,302
Investing activities:
Sales (purchases) of investment securities	0	885
Investment in subsidiaries	(7,500)	(1,000)
Net cash used in investing activities	(7,500)	(115)
Financing activities:
Net change in borrowings	7,000	(3,375)
Proceeds from issuance of common stock	4	8,151
Redemption of preferred stock (Series B)	0	(5,000)
Proceeds from exercise of stock options, including tax benefit	0	81
Dividends paid	(2,232)	(1,957)
Net cash provided by financing activities	4,772	(2,100)
Net increase (decrease) in cash and cash equivalents	(87)	87
Cash and cash equivalents at beginning of period	107	20
Cash and cash equivalents at end of period	$ 20	$ 107

Other Noninterest Income and109

Other Noninterest Income and Expense - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Customer bank card processing
Other Noninterest Income And Expense [Line Items]
Other noninterest income	$ 1.1	$ 1

Other Noninterest Income and110

Other Noninterest Income and Expense - Summary of Noninterest Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	$ 4,039	$ 3,770
Customer bank card processing
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	516	543
Telephone and data communications
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	465	417
Subscriptions
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	422	318
Printing and supplies
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	362	299
Internet banking and bill pay
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	346	362
Travel, entertainment and conferences
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	330	325
Pennsylvania shares and use taxes
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	292	295
Marketing and advertising
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	291	244
Correspondent bank and courier fees
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	265	225
Charitable contributions
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	180	180
Regulatory examinations
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	177	159
Postage and freight
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	131	87
Memberships and dues
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	94	68
Penalty on prepayment of FHLB advance
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	71	0
Other
Other Noninterest Income And Expense [Line Items]
Total other noninterest expenses	$ 97	$ 248

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Earnings per common share - basic
Net income	$ 3,986	$ 4,154
Less: Preferred stock dividends and discount accretion	0	75
Net income available to common stockholders	$ 3,986	$ 4,079
Average common shares outstanding (in shares)	2,146,130	1,982,072
Basic earnings per common share (in dollars per share)	$ 1.86	$ 2.06
Earnings per common share - diluted
Net income available to common stockholders	$ 3,986	$ 4,079
Average common shares outstanding (in shares)	2,146,130	1,982,072
Add: Dilutive effects of assumed exercises of restricted stock and stock options (in shares)	5,971	6,551
Average shares and dilutive potential common shares (in shares)	2,152,101	1,988,623
Diluted earnings per common share (in dollars per share)	$ 1.85	$ 2.05
Stock options and restricted stock awards not considered in computing diluted earnings per share because they were antidilutive (in shares)	57,000	67,000

Accumulated Other Comprehens112

Accumulated Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	$ 52,839	$ 47,990
Other comprehensive income before reclassification	(820)	(315)
Amounts reclassified from accumulated other comprehensive income	91	(449)
Total other comprehensive loss	(729)	(764)
Balance at end of period	54,073	52,839
Unrealized Gains and Losses on Available-for-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(248)	198
Other comprehensive income before reclassification	(377)	118
Amounts reclassified from accumulated other comprehensive income	(54)	(564)
Total other comprehensive loss	(431)	(446)
Balance at end of period	(679)	(248)
Defined Benefit Pension Items
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(3,514)	(3,196)
Other comprehensive income before reclassification	(443)	(433)
Amounts reclassified from accumulated other comprehensive income	145	115
Total other comprehensive loss	(298)	(318)
Balance at end of period	(3,812)	(3,514)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	(3,762)	(2,998)
Balance at end of period	$ (4,491)	$ (3,762)

Accumulated Other Comprehens113

Accumulated Other Comprehensive Income (Loss) - Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net gain on sales of available for sale securities	$ 82	$ 854
Compensation and employee benefits	(8,630)	(8,223)
Tax effect	(1,248)	(1,141)
Net income	3,986	4,154
Amount Reclassified From Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net income	(91)	449
Amount Reclassified From Accumulated Other Comprehensive Income | Unrealized gains and losses on available-for-sale securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net gain on sales of available for sale securities	82	854
Tax effect	(28)	(290)
Net income	54	564
Amount Reclassified From Accumulated Other Comprehensive Income | Amortization of defined benefit pension items
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Compensation and employee benefits	(220)	(174)
Tax effect	75	59
Net income	(145)	(115)
Amount Reclassified From Accumulated Other Comprehensive Income | Prior service costs
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Compensation and employee benefits	23	31
Amount Reclassified From Accumulated Other Comprehensive Income | Actuarial gains
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Compensation and employee benefits	$ (243)	$ (205)

Mergers and Acquisitions - Addi

Mergers and Acquisitions - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Apr. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Reported assets of acquiree		$ 692,135	$ 600,595
Goodwill		10,288	3,664
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2,017		196
2,018		26
2,019		21
2,020		16
Thereafter		66
Acquisition costs		401	134
United American Savings Bank
Business Acquisition [Line Items]
Payments to acquire businesses, gross	$ 13,200
Acquisition share price (in dollars per share)	$ 42.67
Goodwill	$ 6,624	6,600
Core deposit intangible	232
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2,016		31
2,017		40
2,018		32
2,019		26
2,020		20
Thereafter		83
Loans receivable	66,145
Reduction for credit-related adjustment	927
Adjustment for other factors	$ 982
Acquisition costs		401
United American Savings Bank | Legal Fees
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Acquisition costs		194
United American Savings Bank | System Conversion Costs
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Acquisition costs		132
United American Savings Bank | Other Professional Fees
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Acquisition costs		$ 75
United American Savings Bank | Core Deposits
Business Acquisition [Line Items]
Weighted average useful life	10 years
United American Savings Bank
Business Acquisition [Line Items]
Reported assets of acquiree			$ 89,300

Mergers and Acquisitions - Summ

Mergers and Acquisitions - Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Apr. 30, 2016	Dec. 31, 2015
Assets acquired:
Goodwill	$ 10,288		$ 3,664
United American Savings Bank
Assets acquired:
Cash and cash equivalents		$ 9,899
Securities available for sale		60
Loans receivable		66,145
Federal bank stocks		978
Accrued interest receivable		187
Premises and equipment		1,169
Goodwill	$ 6,600	6,624
Core deposit intangible		232
Prepaid expenses and other assets		989
Total assets acquired		86,283
Liabilities assumed:
Deposits		72,700
Accrued interest payable		29
Accrued expenses and other liabilities		346
Total liabilities assumed		73,075
Consideration paid		$ 13,208