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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2013	Apr. 25, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	FARMERS & MERCHANTS BANCORP INC
Entity Central Index Key	0000792966
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		4,679,938

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
ASSETS:
Cash and due from banks	$ 12,404	$ 25,620
Interest bearing deposits with banks	11,323	11,941
Federal funds sold	33,802	6,531
Total cash and cash equivalents	57,529	44,092
Securities - available for sale (Note 2)	360,821	355,905
Other Securities, at cost	4,216	4,365
Loans, net (Note 4)	479,484	496,178
Bank premises and equipment	17,722	17,599
Goodwill	4,074	4,074
Mortgage Servicing Rights, net	2,042	2,047
Other Real Estate Owned	2,226	2,310
Accrued interest and other assets	21,046	20,090
TOTAL ASSETS	949,160	946,660
Deposits:
Noninterest bearing	99,027	103,966
Interest bearing
NOW accounts	213,376	196,971
Savings	198,188	192,808
Time	261,855	269,507
Total deposits	772,446	763,252
Federal funds purchased and securities sold under agreement to repurchase	49,087	51,312
FHLB Advances	7,100	11,600
Dividend Payable	931	931
Accrued expenses and other liabilities	8,963	9,326
Total Liabilities	838,527	836,421
SHAREHOLDERS' EQUITY:
Common stock, no par value - authorized 6,500,000 shares; issued & outstanding 5,200,000 shares	12,677	12,677
Treasury Stock - 519,902 shares 2013, 515,942 shares 2012	(10,674)	(10,588)
Unearned Stock Awards 30,210 shares 2013, 30,670 shares 2012	(575)	(584)
Retained Earnings	103,862	102,641
Accumulated other comprehensive income	5,343	6,093
Total Shareholders' Equity	110,633	110,239
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 949,160	$ 946,660

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Mar. 31, 2013	Dec. 31, 2012
Condensed Consolidated Balance Sheets [Abstract]
Common stock, no par value
Common stock, shares authorized	6,500,000	6,500,000
Common stock, shares issued	5,200,000	5,200,000
Common stock, shares outstanding	5,200,000	5,200,000
Treasury stock, shares	519,902	515,942
Unearned stock awards, shares	30,210	30,670

Condensed Consolidated Statement of Income and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
INTEREST INCOME:
Loans, including fees	$ 6,078	$ 6,797
Debt Securities:
U.S. Treasury securities	61	81
Securities of U.S. Government Agencies	992	1,025
Municipalities	508	510
Dividends	49	49
Federal funds sold	7	7
Other	7	7
Total Interest Income	7,702	8,476
INTEREST EXPENSE:
Deposits	1,127	1,439
Federal Funds purchased and securities sold under agreements to repurchase	60	61
Borrowed funds	46	124
Total Interest Expense	1,233	1,624
NET INTEREST INCOME BEFORE PROVISION FOR LOAN LOSSES	6,469	6,852
PROVISION FOR LOAN LOSSES (Note 4)	167	128
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	6,302	6,724
NONINTEREST INCOME
Customer service fees	1,361	1,324
Other service charges and fees	862	758
Net gain (loss) on sale of other assets owned	(16)	(67)
Net gain on sale of loans	480	161
Net gain on sale of securities	221	169
Total Noninterest Income	2,908	2,345
NONINTEREST EXPENSE
Salaries and wages	2,437	2,286
Pension and other employee benefits	844	828
Occupancy expense (net)	330	405
Furniture and Equipment	349	352
Data processing	310	265
Franchise Taxes	255	237
FDIC Assessment	119	130
Mortgage servicing rights amortization	137	194
Other general and administrative	1,345	1,158
Total Noninterest Expense	6,126	5,855
INCOME BEFORE FEDERAL INCOME TAX	3,084	3,214
FEDERAL INCOME TAXES	932	930
NET INCOME	2,152	2,284
OTHER COMPREHENSIVE INCOME (NET OF TAX):
Unrealized gains (loss) on securities	(750)	5,605
COMPREHENSIVE INCOME	$ 1,402	$ 7,889
NET INCOME PER SHARE	$ 0.46	$ 0.48
Weighted Average Shares Outstanding	4,683,659	4,714,197
DIVIDENDS DECLARED	$ 0.20	$ 0.19

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,152	$ 2,284
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation	304	289
Accretion and amortization of securities	635	785
Amortization of servicing rights	137	194
Amortization of core deposit intangible	78	78
Stock Based Compensation	46	45
Provision for loan losses	167	128
Gain on sale of loans held for sale	(480)	(161)
Originations of loans held for sale	(24,051)	(27,634)
Proceeds from sale of loans held for sale	27,412	29,920
Loss on sale of other assets	16	67
Gain on sale of investment securities	(221)	(169)
Change in Operating Assets and Liabilities, net	(641)	(1,794)
Net Cash Provided by Operating Activities	5,554	4,032
Activity in securities:
Maturities, prepayments and calls	13,402	12,614
Sales	35,131	24,584
Purchases	(54,850)	(56,500)
Proceeds from sales of assets
Additions to premises and equipment	(427)	(188)
Loan originations and principal collections, net	13,166	10,620
Net Cash (Used) in Investing Activities	6,422	(8,870)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase (decrease) in deposits	9,194	24,439
Net change in short-term debt	(2,225)	(2,367)
Repayment of long-term debt	(4,500)	(17)
Purchase of Treasury stock	(77)	(233)
Cash dividends paid on common stock	(931)	(890)
Net Cash Provided (Used) by Financing Activities	1,461	20,932
Net (Decrease) in cash and cash equivalents	13,437	16,094
Cash and cash equivalents - Beginning of year	44,092	37,026
Cash and cash equivalents - End of period	57,529	59,237
RECONCILIATION OF CASH AND CASH EQUIVALENTS:
Cash and cash due from banks	12,404	12,060
Interest bearing deposits with banks	11,323	16,121
Federal funds sold	33,802	31,056
Cash at end of period	57,529	59,237
Cash paid during the period for:
Interest	1,212	1,632
Income Taxes		426
Noncash investing activities:
Transfer of loans to other real estate owned	$ 75	$ 150

Basis of Presentation

3 Months Ended

Mar. 31, 2013

Basis of Presentation [Abstract]

BASIS OF PRESENTATION

NOTE 1 BASIS OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10Q and Rule 10-01 of Regulation S-X; accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2013 are not necessarily indicative of the results that are expected for the year ended December 31, 2013. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2012.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Fair Value of Instruments

3 Months Ended

Mar. 31, 2013

Fair Value of Instruments [Abstract]

FAIR VALUE OF INSTRUMENTS

NOTE 2 FAIR VALUE OF INSTRUMENTS

FAIR VALUE OF FINANCIAL INSTRUMENTS

Fair values of financial instruments are management’s estimate of the values at which the instruments could be exchanged in a transaction between willing parties. These estimates are subjective and may vary significantly from amounts that would be realized in actual transactions. In addition, other significant assets are not considered financial assets including deferred tax assets, premises, equipment and intangibles. Further, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on the fair value estimates and have not been considered in any of the estimates.

The following assumptions and methods were used in estimating the fair value for financial instruments.

Cash and Cash Equivalents

The carrying amounts reported in the balance sheet for cash, cash equivalents and federal funds sold approximate their fair values. Also included in this line item are the carrying amounts of interest-bearing deposits maturing within ninety days which approximate their fair values. Fair values of other interest-bearing deposits are estimated using discounted cash flow analyses based on current rates for similar types of deposits.

Securities

Fair values for securities, excluding Federal Home Loan Bank stock, are based on quoted market price, where available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments.

Other Securities

The carrying value of Federal Home Loan Bank stock, listed as “other securities”, approximates fair value based on the redemption provisions of the Federal Home Loan Bank.

Loans

For those variable-rate loans that re-price frequently, and with no significant change in credit risk, fair values are based on carrying values. The fair values of the fixed rate and all other loans are estimated using discounted cash flow analysis, using interest rates currently being offered for loans with similar terms to borrowers with similar credit quality.

Deposits - Interest Bearing, Non-interest Bearing and Time

The fair values disclosed for deposits with no defined maturities are equal to their carrying amounts, which represent the amount payable on demand. The carrying amounts for variable-rate, fixed term money market accounts and certificates of deposit approximate their fair value at the reporting date. Fair value for fixed-rate certificates of deposit are estimated using a discounted cash flow analysis that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits.

Short-Term Borrowings

The carrying value of short-term borrowings approximates fair values.

FHLB Advances

Fair values of FHLB advances are estimated using discounted cash flow analysis based on the Company’s current incremental borrowing rates for similar types or borrowing arrangements.

Accrued Interest Receivable and Payable

The carrying amounts of accrued interest approximate their fair values.

Dividends Payable

The carrying amounts of dividends payable approximate their fair values and are generally paid within forty days of declaration.

Off Balance Sheet Financial Instruments

Fair values for off-balance sheet, credit related financial instruments are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counter- parties’ credit standing.

The estimated fair values, and related carrying or notional amounts, for on and off-balance sheet financial instruments as of March 31, 2013 and December 31, 2012 are reflected below.


	(In Thousands)
	March 2013
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	57,529	$	57,529	$	57,529	$	—	$	—
Securities - available for sale		360,821		360,821		26,239		323,333		11,249
Other Securities		4,216		4,216		—		—		4,216
Loans, net		479,484		486,768		—		—		486,768
Interest receivable		4,322		4,322		—		—		4,322

Total Assets	$	906,372	$	913,656	$	83,768	$	323,333	$	506,555


Financial Liabilities:
Interest bearing Deposits	$	411,564	$	412,512	$	—	$	—	$	412,512
Non-interest bearing Deposits		99,027		99,662		—		99,662		—
Time Deposits		261,855		263,574		—		—		263,574

Total Deposits	$	772,446	$	775,748	$	—	$	99,662	$	676,086
Short-term debt		49,087		49,087		—		—		49,087
Federal Home Loan Bank advances		7,100		6,610		—		—		6,610
Interest payable		287		287		—		—		287
Dividends payable		931		931		—		931		—

Total Liabilities	$	829,851	$	832,663	$	—	$	100,593	$	732,070


	(In Thousands)
	December 2012
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	44,092	$	44,092	$	44,092	$	—	$	—
Securities - available for sale		355,905		355,905		10,568		328,929		16,408
Other Securities		4,365		4,365		—		—		4,365
Loans, net		496,178		501,160		—		—		501,160
Interest receivable		3,603		3,603		—		—		3,603

Total Assets	$	904,143	$	909,125	$	54,660	$	328,929	$	525,536


Financial Liabilities:
Interest bearing Deposits	$	389,779	$	390,066	$	—	$	—	$	390,066
Non-interest bearing Deposits		103,966		104,529		—		104,529		—
Time Deposits		269,507		272,591		—		—		272,591

Total Deposits	$	763,252	$	767,186	$	—	$	104,529	$	662,657
Short-term debt		51,312		51,312		—		—		51,312
Federal Home Loan Bank advances		11,600		11,012		—		—		11,012
Interest payable		288		288		—		—		288
Dividends payable		931		931		—		931		—

Total Liabilities	$	827,383	$	830,729	$	—	$	105,460	$	725,269

Fair Value Measurements

In general, fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities in active markets that the Company has the ability to access.

Available-for-sale securities- When quoted prices are available in an active market, securities are valued using the quoted price and are classified as Level 1. The quoted prices are not adjusted.

Fair values determined by Level 2 inputs use other inputs that are observable, either directly or indirectly. These Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and other inputs such as interest rates and yield curves that are observable at commonly quoted intervals.

Available-for-sale securities classified as Level 2 are valued using the prices obtained from an independent pricing service. The prices are not adjusted. Securities of obligations of state and political subdivisions are valued using a type of matrix, or grid, pricing in which securities are benchmarked against the treasury rate based on credit rating. Substantially all assumptions used by the independent pricing service are observable in the marketplace, can be derived from observable data, or are supported by observable levels at which transactions are executed in the market place.

Level 3 inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability. Local municipals have been purchased that the Bank evaluates based on the credit strength of the underlying project such as the hospital or retirement home. The fair value is determined by valuing similar credit payment streams at similar rates.

In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset.

The following summarizes financial assets measured at fair value on a recurring basis as of March 31, 2013 and December 31, 2012, segregated by level or the valuation inputs within the fair value hierarchy utilized to measure fair value:


	Assets and Liabilities Measured at Fair Value on a Recurring Basis
(In Thousands) March 31, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets-Securities Available for Sale
U.S. Treasury	$	26,239	$	—	$	—
U.S. Government agency		—		216,549		—
Mortgage-backed securities		—		49,696		—
State and local governments		—		57,088	$	11,249

Total Securities Available for Sale	$	26,239	$	323,333	$	11,249


(In Thousands) December 31, 2012	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets-Securities Available for Sale
U.S. Treasury	$	10,568	$	—	$	—
U.S. Government agency		—		220,200		—
Mortgage-backed securities		—		53,006		—
State and local governments		—		55,723		16,408

Total Securities Available for Sale	$	10,568	$	328,929	$	16,408

Most of the Company’s available for sale securities, including any bonds issued by local municipalities, have CUSIP numbers or have similar characteristics of those in the municipal markets, making them marketable and comparable as Level 2.

The Company also has assets that, under certain conditions, are subject to measurement at fair value on a non-recurring basis. At March 31, 2013 and December 31, 2012, such assets consist primarily of impaired loans. Impaired loans categorized as Level 3 assets consist of non-homogeneous loans that are considered impaired. The Company estimates the fair value of the loans based on the present value of expected future cash flows using management’s best estimate of key assumptions. These assumptions include future payment ability, timing of payment streams, and estimated realizable values of available collateral (typically based on outside appraisals.)

At March 31, 2013 and December 31, 2012, impaired loans categorized as Level 3 were $4.1 and $4.6 million, respectively.

The specific allocation for impaired loans was $860 and $865 thousand as of March 31, 2013 and December 31, 2012, respectively, which are accounted for in the allowance for loan losses (see Note 4).

Other real estate is reported at either the lower of the fair value of the real estate minus the estimated costs to sell the asset or the cost of the asset. The determination of fair value of the real estate relies primarily on appraisals from third parties. If the fair value of the real estate, minus the estimated costs to sell the asset, is less than the asset’s cost, the deficiency is recognized as a valuation allowance against the asset through a charge to expense. The valuation allowance is therefore increased or decreased, through charges or credits to expense, for changes in the asset’s fair value or estimated selling costs.

The following table presents impaired loans and other real estate owned as recorded at fair value on March 31, 2013 and December 31, 2012:


	Assets Measured at Fair Value on a Nonrecurring Basis at March 31, 2013
(in Thousands)	Balance at March 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Change in fair value for three-month period ended March 31, 2013
Impaired loans	$	4,144	$	—	$	—	$	4,144	$	(20	)

Other real estate owned - residential mortgages	$	817	$	—	$	—	$	817	$	—

Other real estate owned - commercial	$	1,409	$	—	$	—	$	1,409	$	—


									$	(20	)


	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2012
(in Thousands)	Balance at December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Change in fair value for twelve-month period ended Dec. 31, 2012
Impaired loans	$	4,591	$	—	$	—	$	4,591	$	(76	)

Other real estate owned - residential mortgages	$	783	$	—	$	—	$	783	$	(62	)

Other real estate owned commercial	$	1,526	$	—	$	—	$	1,526	$	(214	)


									$	(352	)

The Company also has other assets, which under certain conditions, are subject to measurement at fair value. These assets include loans held for sale, bank owned life insurance, and mortgage servicing rights. The Company estimated the fair values of these assets utilizing Level 3 inputs, including, the discounted present value of expected future cash flows. At March 31, 2013 and December 31, 2012, the Company estimates that there is no impairment of these assets, with the exception of mortgage servicing rights. Mortgage servicing rights recognized impairment in one stratum with a charge of $16 thousand in 2012 to expense with the impairment remaining, however unchanged, as of March 31, 2013. Therefore, no impairment charge to other expense was required to adjust these assets to their estimated fair values.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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-Publisher FASB
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-Number 107
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+ Details

Asset Purchase

3 Months Ended

Mar. 31, 2013

Asset Purchase [Abstract]

ASSET PURCHASE

NOTE 3 ASSET PURCHASE

In connection with a December 31, 2007 Knisely acquisition, the Company recognized a core deposit intangible asset of $1.1 million, which is being amortized on a straight line basis over 7 years, which represents the estimated remaining economic useful life of the deposits.

The Company also recognized core deposit intangible assets of $1.09 million with the purchase of the Hicksville office on July 9, 2010. These are being amortized over an estimated remaining economic useful life of the deposits of 7 years on a straight line basis.

The amortization expense for the year ended December 31, 2012 was $312 thousand. Of the $313 thousand to be expensed in 2013, $78 thousand has been expensed as of March 31, 2013.


	(In Thousands)
	Knisely		Hicksville		Total
2013	$	157	$	156	$	313
2014		157		156		313
2015		—		155		155
2016		—		155		155
2017		—		77		77
Thereafter		—		—		—

	$	314	$	699	$	1,013

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph F4
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
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+ Details

Loans

3 Months Ended

Mar. 31, 2013

Loans [Abstract]

LOANS

NOTE 4 LOANS

The Company had $350.9 thousand in loans held for sale as of March 31, 2013 as compared to $2.5 million in loans held for sale on December 31, 2012.

Due to lack of materiality, these loans are included in the Consumer Real Estate loans below.

Loan balances as of March 31, 2013 and December 31, 2012:


	(In Thousands)
Loans:	March 31, 2013			December 31, 2012
Commercial real estate	$	209,601		$	199,999
Agricultural real estate		35,898			40,143
Consumer real estate		77,160			80,287
Commercial and industrial		89,779			101,624
Agricultural		51,896			57,770
Consumer		19,489			20,413
Industrial Development Bonds		1,202			1,299

	$	485,025		$	501,535

Less: Net deferred loan fees and costs		(197	)		(133	)

		484,828			501,402
Less: Allowance for loan losses		(5,344	)		(5,224	)


Loans - Net	$	479,484		$	496,178

The following is a maturity schedule by major category of loans as of March 31, 2013:


	(In Thousands)
	Within One Year		After One Year Within Five Years		After Five Years
Commercial Real Estate	$	44,598	$	98,274	$	66,729
Agricultural Real Estate		2,499		9,169		24,230
Consumer Real Estate		9,244		14,815		53,101
Commercial/Industrial		61,763		24,744		3,272
Agricultural		30,669		18,996		2,231
Consumer		4,898		12,602		1,792
Industrial Development Bonds		320		490		392

The distribution of fixed rate loans and variable rate loans by major loan category is as follows as of March 31, 2013. Variable rate loans whose current rates are equal to their floor or ceiling are classified as fixed in this table.


	(In Thousands)
	Fixed Rate		Variable Rate
Commercial Real Estate	$	114,221	$	95,380
Agricultural Real Estate		26,672		9,226
Consumer Real Estate		62,672		14,488
Commercial/Industrial		67,170		22,609
Agricultural		48,375		3,521
Consumer		15,206		4,086
Industrial Development Bonds		1,202		—

As of March 31, 2013 and December 31, 2012 one to four family residential mortgage loans amounting to $25.6 and $26.8 million, respectively, have been pledged as security for loans the Bank has received from the Federal Home Loan Bank.

The percentage of delinquent loans has trended downward since the beginning of January 2010 from a high of 2.85% of total loans to a low of .64% as of March 31, 2012. As of March 31, 2013, past dues were 1.21%. These percentages do not include nonaccrual loans which are not past due (nonaccruals are not considered past due if current). This level of delinquency is due in part to an adherence to sound underwriting practices over the course of time, an improvement in the financial status of companies to which the Bank extends credit, continued financial stability in the agricultural loan portfolio, and the writing down of uncollectable credits in a timely manner.

Industrial Development Bonds are included in the commercial and industrial category for the remainder of the tables in this Note 4.

The following table represents the contractual aging of the recorded investment in past due loans by portfolio segment of loans as of March 31, 2013 and December 31, 2012, net of deferred fees:


	(In Thousands)
March 31, 2013	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days Past Due		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer real estate	$	613	$	—	$	310	$	923	$	76,237	$	77,160	$	—
Agricultural real estate		—		—		—		—		35,898		35,898		—
Agricultural		9		—		—		9		51,887		51,896		—
Commercial Real Estate		1,228		139		845		2,212		207,389		209,601		—
Commercial and Industrial		154		27		2,528		2,709		88,272		90,981		—
Consumer		27		18		3		48		19,244		19,292		3


Total	$	2,031	$	184	$	3,686	$	5,901	$	478,927	$	484,828	$	3


December 31, 2012	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days Past Due		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer real estate	$	575	$	—	$	648	$	1,223	$	79,064	$	80,287	$	—
Agricultural real estate		—		—		—		—		40,143		40,143		—
Agricultural		11		—		—		11		57,759		57,770		—
Commercial Real Estate		—		—		877		877		199,122		199,999		—
Commercial and Industrial		78		—		2,567		2,645		100,278		102,923		—
Consumer		65		7		—		72		20,208		20,280		1


Total	$	729	$	7	$	4,092	$	4,828	$	496,574	$	501,402	$	1

The following table presents the recorded investment in nonaccrual loans by class of loans as of March 31, 2013 and December 31, 2012:


	(In Thousands)
	March 31 2013		December 31 2012
Consumer real estate	$	689	$	964
Agricultural real estate		—		—
Agricultural		—		0
Commercial Real Estate		944		877
Commercial and Industrial		2,949		2,987
Consumer		—		—

Total	$	4,582	$	4,828

The Bank uses a nine tier risk rating system to grade its loans. The grade of a loan may change during the life of the loan.

The risk ratings are described as follows.

Zero (0) Unclassified. Any loan which has not been assigned a classification.

One (1) Excellent. Credit to premier customers having the highest credit rating based on an extremely strong financial condition, which compares favorably with industry standards (upper quartile of Risk Management Association ratios). Financial statements indicate a sound earnings and financial ratio trend for several years with satisfactory profit margins and excellent liquidity exhibited. Prime credits may also be borrowers with loans fully secured by highly liquid collateral such as traded stocks, bonds, certificates of deposit, savings account, etc. No credit or collateral exceptions exist and the loan adheres to the Bank’s loan policy in every respect. Financing alternatives would be readily available and would qualify for unsecured credit. This grade is summarized by high liquidity, minimum risk, strong ratios, and low handling costs.

Two (2) Good. Desirable loans of somewhat less stature than Grade 1, but with strong financial statements. Loan supported by financial statements containing strong balance sheets, generally with a leverage position less than 1.50, and a history of profitability. Probability of serious financial deterioration is unlikely. Possessing a sound repayment source (and a secondary source), which would allow repayment in a reasonable period of time. Individual loans backed by liquid personal assets, established history and unquestionable character.

Three (3) Satisfactory. Satisfactory loans of average or slightly above average risk – having some deficiency or vulnerability to changing economic conditions, but still fully collectible. Projects should normally demonstrate acceptable debt service coverage. Generally, customers should have a leverage position less than 2.00. May be some weakness but with offsetting features of other support readily available. Loans that are meeting the terms of repayment.

Loans may be graded 3 when there is no recent information on which to base a current risk evaluation and the following conditions apply:

At inception, the loan was properly underwritten and did not possess an unwarranted level of credit risk:

At inception, the loan was secured with collateral possessing a loan value adequate to protect the Bank from loss;

The loan exhibited two or more years of satisfactory repayment with a reasonable reduction of the principal balance;

During the period that the loan has been outstanding, there has been no evidence of any credit weakness. Some examples of weakness include slow payment, lack of cooperation by the borrower, breach of loan covenants, or the business is in an industry which is known to be experiencing problems. If any of the credit weaknesses is observed, a lower risk grade is warranted.

Four (4) Satisfactory / Monitored. A “4” (Satisfactory/Monitored) risk grade may be established for a loan considered satisfactory but which is of average credit risk due to financial weakness or uncertainty. The loans warrant a higher than average level of monitoring to ensure that weaknesses do not advance. The level of risk in Satisfactory/Monitored classification is considered acceptable and within normal underwriting guidelines, so long as the loan is given management supervision.

Five (5) Special Mention. Loans that possess some credit deficiency or potential weakness which deserves close attention, but which do not yet warrant substandard classification. Such loans pose unwarranted financial risk that, if not corrected, could weaken the loan and increase risk in the future. The key distinctions of a 5 (Special Mention) classification are that (1) it is indicative of an unwarranted level of risk, and (2) weaknesses are considered “potential”, versus “defined”, impairments to the primary source of loan repayment and collateral.

Six (6) Substandard. One or more of the following characteristics may be exhibited in loans classified substandard:

Loans, which possess a defined credit weakness and the likelihood that a loan will be paid from the primary source, are uncertain. Financial deterioration is underway and very close attention is warranted to ensure that the loan is collected without loss.

Loans are inadequately protected by the current net worth and paying capacity of the borrower.

The primary source of repayment is weakened, and the Bank is forced to rely on a secondary source of repayment such as collateral liquidation or guarantees.

Loans are characterized by the distinct possibility that the Bank will sustain some loss if deficiencies are not corrected.

Unusual courses of action are needed to maintain a high probability of repayment.

The borrower is not generating enough cash flow to repay loan principal; however, continues to make interest payments.

The lender is forced into a subordinate position or unsecured collateral position due to flaws in documentation.

Loans have been restructured so that payment schedules, terms and collateral represent concessions to the borrower when compared to the normal loan terms.

The lender is seriously contemplating foreclosure or legal action due to the apparent deterioration in the loan.

There is significant deterioration in the market conditions and the borrower is highly vulnerable to these conditions.

Seven (7) Doubtful. One or more of the following characteristics may be exhibited in loans classified Doubtful:

Loans have all of the weaknesses of those classified as Substandard. Additionally, however, these weaknesses make collection or liquidation in full based on existing conditions improbable.

The primary source of repayment is gone, and there is considerable doubt as to the quality of the secondary source of repayment.

The possibility of loss is high, but, because of certain important pending factors which may strengthen the loan, loss classification is deferred until its exact status is known. A Doubtful classification is established deferring the realization of the loss.

Eight (8) Loss. Loans are considered uncollectable and of such little value that continuing to carry them as assets on the institution’s financial statements is not feasible. Loans will be classified Loss when it is neither practical nor desirable to defer writing off or reserving all or a portion of a basically worthless asset, even though partial recovery may be possible at some time in the future.

The following table represents the risk category of loans by portfolio segment based on the most recent analysis performed as of March 31, 2013 and December 31, 2012:


	Agriculture Real Estate		Agriculture		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds
(in Thousands)

March 31, 2013
1-2	$	2,255	$	2,883	$	3,264	$	57	$	—
3		13,837		16,509		52,354		22,021		858
4		18,979		32,469		139,030		60,990		344
5		790		35		8,672		2,404		—
6		37		—		6,237		1,600		—
7		—		—		44		2,707		—
8		—		—		—		—		—

Total	$	35,898	$	51,896	$	209,601	$	89,779	$	1,202


	Agriculture Real Estate		Agriculture		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds


December 31, 2012
1-2	$	2,719	$	5,022	$	4,046	$	750	$	97
3		15,111		23,525		42,467		21,750		859
4		21,481		29,188		137,537		71,228		343
5		794		35		8,984		3,385		—
6		38		—		6,295		2,202		—
7		—		—		670		2,309		—
8		—		—		—		—		—

Total	$	40,143	$	57,770	$	199,999	$	101,624	$	1,299

For consumer residential real estate, and other, the Company also evaluates credit quality based on the aging status of the loan, which was previously stated, and by payment activity. The following tables present the recorded investment in those classes based on payment activity and assigned risk grading as of March 31, 2013 and December 31, 2012.


	(In Thousands)
	Consumer Real Estate		Consumer Real Estate
	Consumer Real Estate		Consumer Real Estate
	March 31 2013		December 31 2012
	March 31 2013		December 31 2012
Grade
Pass	$	76,850	$	79,766
Special Mention (5)		—		—
Substandard (6)		33		110
Doubtful (7)		277		411

Total	$	77,160	$	80,287


	(In Thousands)
	Consumer - Credit				Consumer - Other
	March 31 2013		December 31 2012		March 31 2013		December 31 2012
	March 31 2013		December 31 2012		March 31 2013		December 31 2012
Performing	$	3,340	$	3,470	$	15,931	$	16,775
Nonperforming		—		3		21		32

Total	$	3,340	$	3,473	$	15,952	$	16,807

Information about impaired loans as of March 31, 2013, December 31, 2012 and March 31, 2012 are as follows:


	(In Thousands)
	March 31, 2013		December 31, 2012		March 31, 2012
Impaired loans without a valuation allowance	$	1,119	$	730	$	362
Impaired loans with a valuation allowance		3,025		3,861		1,505

Total impaired loans	$	4,144	$	4,591	$	1,867

Valuation allowance related to impaired loans	$	860	$	865	$	191
Total non-accrual loans	$	4,582	$	4,828	$	2,923
Total loans past-due ninety days or more and still accruing	$	3	$	1	$	—

For three months ended:
Average investment in impaired loans	$	4,321	$	4,468	$	1,954

No additional funds are committed to be advanced in connection with impaired loans.

The Bank had approximately $670 thousand of its impaired loans classified as troubled debt restructured as of March 31, 2013 and $207 thousand as of March 31, 2012.

The following table represents three months ended March 31, 2013.


	March 31, 2013
Troubled Debt Restructurings	Number of Contracts Modified in the Last 3 Months		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment




Commercial Real Estate		—	$	—	$	—
Ag Real Estate		—		—		—
Commercial and Industrial		1		81		43


Troubled Debt Restructurings That Subsequently Defaulted	Number of Contracts Modified in the Last 3 Months		Recorded Investment




Commercial Real Estate		—	$	—
Ag Real Estate		—		—
Commercial and Industrial		—		—

The following table represents three months ended March 31, 2012.

March 31, 2012

Troubled Debt Restructurings

Number of
Contracts
Modified in the
Last 3 Months

Pre-
Modification
Outstanding
Recorded
Investment

Post-
Modification
Outstanding
Recorded
Investment

Commercial Real Estate

—

Ag Real Estate

—

Commercial and Industrial

—


Troubled Debt Restructurings That Subsequently Defaulted	Number of Contracts Modified in the Last 3 Months		Recorded Investment




Commercial Real Estate		—	$	—
Ag Real Estate		—		—
Commercial and Industrial		—		—

For the majority of the Bank’s impaired loans, the Bank will apply the observable market price methodology. However, the Bank may also utilize a measurement incorporating the present value of expected future cash flows discounted at the loan’s effective rate of interest. To determine observable market price, collateral asset values securing an impaired loan are periodically evaluated. Maximum time for re-evaluation is every 12 months for chattels and titled vehicles and every two years for real estate. In this process, third party evaluations are obtained and heavily relied upon. Until such time that updated appraisals are received, the Bank may discount the collateral value used.

The Bank uses the following guidelines as stated in policy to determine when to realize a charge-off, whether a partial or full loan balance. A charge-off in whole or in part is realized when unsecured consumer loans, credit card credits and overdraft lines of credit reach 90 days delinquency. At 120 days delinquent, secured consumer loans are charged down to the value of the collateral, if repossession of the collateral is assured and/or in the process of repossession. Consumer mortgage loan deficiencies are charged down upon the sale of the collateral or sooner upon the recognition of collateral deficiency. Commercial and agricultural credits are charged down at 120 days delinquency, unless an established and approved work-out plan is in place or litigation of the credit will likely result in recovery of the loan balance. Upon notification of bankruptcy, unsecured debt is charged off. Additional charge-off may be realized as further unsecured positions are recognized.

The following table presents loans individually evaluated for impairment by class of loans for three months ended March 31, 2013.


Three Months Ended March 31, 2013			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
	Investment		Balance		Allowance		Investment		Recognized

With no related allowance recorded:
Consumer real estate	$	33	$	33	$	—	$	60	$	1
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		801		1,225		—		207		—
Commercial and industrial		285		285		—		286		—
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		277		349		79		131		3
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		44		64		29		6,250		—
Commercial and industrial		2,704		2,704		751		2,743		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	310	$	382	$	79	$	191	$	4

Agriculture real estate	$	—	$	—	$	—	$	—	$	—

Agriculture	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	845	$	1,289	$	29	$	6,457	$	—

Commercial and industrial	$	2,989	$	2,989	$	751	$	3,029	$	—

Consumer	$	—	$	—	$	—	$	—	$	—


Three Months Ended March 31, 2012			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
	Investment		Balance		Allowance		Investment		Recognized

With no related allowance recorded:
Consumer real estate	$	155	$	155	$	—	$	158	$	3
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		207		384		—		207		—
Commercial and industrial		—		—		—		—		—
Consumer		—		—		—		—		—
With a specific allowance recorded:								—
Consumer real estate		312		312		65		390		3
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		696		846		22		702		—
Commercial and industrial		493		493		104		493		—
Consumer		4		4		—		4		2

Totals:
Consumer real estate	$	467	$	467	$	65	$	548	$	6

Agriculture real estate	$	—	$	—	$	—	$	—	$	—

Agriculture	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	903	$	1,230	$	22	$	909	$	—

Commercial and industrial	$	493	$	493	$	104	$	493	$	—

Consumer	$	4	$	4	$	—	$	4	$	2

The ALLL has a direct impact on the provision expense. An increase in the ALLL is funded through recoveries and provision expense. The following tables summarize the activities in the allowance for credit losses.


	(In Thousands)
	Three Months Ended			Twelve Months Ended
	March 31, 2013			December 31, 2012
Allowance for Loan Losses
Balance at beginning of year	$	5,224		$	5,091
Provision for loan loss		167			738
Loans charged off		(116	)		(891	)
Recoveries		69			286

Allowance for Loan & Leases Losses	$	5,344		$	5,224

Allowance for Unfunded Loan Commitments & Letters of Credit	$	172		$	162

Total Allowance for Credit Losses	$	5,516		$	5,386

The Company segregates its Allowance for Loan and Lease Losses (ALLL) into two reserves: The ALLL and the Allowance for Unfunded Loan Commitments and Letters of Credit (AULC). When combined, these reserves constitute the total Allowance for Credit Losses (ACL).

The AULC is reported within other liabilities on the balance sheet while the ALLL is netted within the loans, net asset line. The ACL presented above represents the full amount of reserves available to absorb possible credit losses.

The following table breaks down the activity within ALLL for each loan portfolio segment and shows the contribution provided by both the recoveries and the provision along with the reduction of the allowance caused by charge-offs.

Additional analysis related to the allowance for credit losses for three months ended March 31, 2013 is as follows (in thousands):


	Consumer Real Estate			Agriculture Real Estate			Agriculture			Commercial Real Estate			Commercial			Consumer (incl. Credit Cards)			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total
Three Months Ended March 31, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	368		$	113		$	290		$	1,749		$	2,183		$	268		$	162	$	253	$	5,386
Charge Offs		(10	)		—			—			(20	)		—			(86	)		—		—	$	(116	)
Recoveries		4			—			1			—			15			49			—		—	$	69
Provision		101			(8	)		(31	)		(163	)		(226	)		25			—		469	$	167
Other Non-interest expense related to unfunded		—			—			—			—			—			—			10		—	$	10

Ending Balance	$	463		$	105		$	260		$	1,566		$	1,972		$	256		$	172	$	722	$	5,516

Ending balance: individually evaluated for impairment	$	79		$	—		$	—		$	29		$	752		$	—		$	—	$	—	$	860

Ending balance: collectively evaluated for impairment	$	384		$	105		$	260		$	1,537		$	1,220		$	256		$	172	$	722	$	4,656

Ending balance: loans acquired with deteriorated credit quality	$	1		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	1

FINANCING RECEIVABLES:
Ending balance	$	77,160		$	35,898		$	51,896		$	209,601		$	90,981		$	19,292		$	—	$	—	$	484,828

Ending balance: individually evaluated for impairment	$	310		$	—		$	—		$	845		$	2,990		$	—		$	—	$	—	$	4,145

Ending balance: collectively evaluated for impairment	$	76,850		$	35,898		$	51,896		$	208,756		$	87,991		$	19,292		$	—	$	—	$	480,683

Ending balance: loans acquired with deteriorated credit quality	$	556		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	556


	Consumer Real Estate			Agriculture Real Estate			Agriculture			Commercial Real Estate			Commercial			Consumer (incl. Credit Cards)			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total
Three Months Ended March 31, 2012
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	261		$	140		$	266		$	2,088		$	1,947		$	315		$	130	$	74	$	5,221
Charge Offs		(40	)		—		$	—			—			—			(86	)		—		—	$	(126	)
Recoveries		3			—			7			4			15			30			—		—	$	59
Provision		209			(51	)		(1	)		(522	)		(103	)		34			—		562	$	128
Other Non-interest expense related to unfunded		—			—			—			—			—			—			10		—	$	10

Ending Balance	$	433		$	89		$	272		$	1,570		$	1,859		$	293		$	140	$	636	$	5,292

Ending balance: individually evaluated for impairment	$	65		$	—		$	—		$	22		$	104		$	—		$	—	$	—	$	191

Ending balance: collectively evaluated for impairment	$	368		$	89		$	272		$	1,548		$	1,755		$	293		$	140	$	636	$	5,101

Ending balance: loans acquired with deteriorated credit quality	$	2		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	2

FINANCING RECEIVABLES:
Ending balance	$	79,716		$	31,814		$	54,084		$	200,865		$	105,111		$	21,652		$	—	$	—	$	493,242

Ending balance: individually evaluated for impairment	$	467		$	—		$	—		$	903		$	493		$	4		$	—	$	—	$	1,867

Ending balance: collectively evaluated for impairment	$	79,249		$	31,814		$	54,084		$	199,962		$	104,618		$	21,648		$	—	$	—	$	491,375

Ending balance: loans acquired with deteriorated credit quality	$	709		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	709

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

Fair Value of Instruments (Policies)

3 Months Ended

Mar. 31, 2013

Fair Value of Instruments [Abstract]

Cash and Cash Equivalents

Securities

Other Securities

The carrying value of Federal Home Loan Bank stock, listed as “other securities”, approximates fair value based on the redemption provisions of the Federal Home Loan Bank.

Loans

Deposits - Interest Bearing, Non-interest Bearing and Time

Short-Term Borrowings

The carrying value of short-term borrowings approximates fair values.

FHLB Advances

Fair values of FHLB advances are estimated using discounted cash flow analysis based on the Company’s current incremental borrowing rates for similar types or borrowing arrangements.

Accrued Interest Receivable and Payable

The carrying amounts of accrued interest approximate their fair values.

Dividends Payable

The carrying amounts of dividends payable approximate their fair values and are generally paid within forty days of declaration.

Off Balance Sheet Financial Instruments

The estimated fair values, and related carrying or notional amounts, for on and off-balance sheet financial instruments as of March 31, 2013 and December 31, 2012 are reflected below.


	(In Thousands)
	March 2013
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	57,529	$	57,529	$	57,529	$	—	$	—
Securities - available for sale		360,821		360,821		26,239		323,333		11,249
Other Securities		4,216		4,216		—		—		4,216
Loans, net		479,484		486,768		—		—		486,768
Interest receivable		4,322		4,322		—		—		4,322

Total Assets	$	906,372	$	913,656	$	83,768	$	323,333	$	506,555


Financial Liabilities:
Interest bearing Deposits	$	411,564	$	412,512	$	—	$	—	$	412,512
Non-interest bearing Deposits		99,027		99,662		—		99,662		—
Time Deposits		261,855		263,574		—		—		263,574

Total Deposits	$	772,446	$	775,748	$	—	$	99,662	$	676,086
Short-term debt		49,087		49,087		—		—		49,087
Federal Home Loan Bank advances		7,100		6,610		—		—		6,610
Interest payable		287		287		—		—		287
Dividends payable		931		931		—		931		—

Total Liabilities	$	829,851	$	832,663	$	—	$	100,593	$	732,070


	(In Thousands)
	December 2012
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	44,092	$	44,092	$	44,092	$	—	$	—
Securities - available for sale		355,905		355,905		10,568		328,929		16,408
Other Securities		4,365		4,365		—		—		4,365
Loans, net		496,178		501,160		—		—		501,160
Interest receivable		3,603		3,603		—		—		3,603

Total Assets	$	904,143	$	909,125	$	54,660	$	328,929	$	525,536


Financial Liabilities:
Interest bearing Deposits	$	389,779	$	390,066	$	—	$	—	$	390,066
Non-interest bearing Deposits		103,966		104,529		—		104,529		—
Time Deposits		269,507		272,591		—		—		272,591

Total Deposits	$	763,252	$	767,186	$	—	$	104,529	$	662,657
Short-term debt		51,312		51,312		—		—		51,312
Federal Home Loan Bank advances		11,600		11,012		—		—		11,012
Interest payable		288		288		—		—		288
Dividends payable		931		931		—		931		—

Total Liabilities	$	827,383	$	830,729	$	—	$	105,460	$	725,269

Fair Value Measurements

In general, fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities in active markets that the Company has the ability to access.

Available-for-sale securities- When quoted prices are available in an active market, securities are valued using the quoted price and are classified as Level 1. The quoted prices are not adjusted.


	Assets and Liabilities Measured at Fair Value on a Recurring Basis
(In Thousands) March 31, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets-Securities Available for Sale
U.S. Treasury	$	26,239	$	—	$	—
U.S. Government agency		—		216,549		—
Mortgage-backed securities		—		49,696		—
State and local governments		—		57,088	$	11,249

Total Securities Available for Sale	$	26,239	$	323,333	$	11,249


(In Thousands) December 31, 2012	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets-Securities Available for Sale
U.S. Treasury	$	10,568	$	—	$	—
U.S. Government agency		—		220,200		—
Mortgage-backed securities		—		53,006		—
State and local governments		—		55,723		16,408

Total Securities Available for Sale	$	10,568	$	328,929	$	16,408

At March 31, 2013 and December 31, 2012, impaired loans categorized as Level 3 were $4.1 and $4.6 million, respectively.

The specific allocation for impaired loans was $860 and $865 thousand as of March 31, 2013 and December 31, 2012, respectively, which are accounted for in the allowance for loan losses (see Note 4).

The following table presents impaired loans and other real estate owned as recorded at fair value on March 31, 2013 and December 31, 2012:


	Assets Measured at Fair Value on a Nonrecurring Basis at March 31, 2013
(in Thousands)	Balance at March 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Change in fair value for three-month period ended March 31, 2013
Impaired loans	$	4,144	$	—	$	—	$	4,144	$	(20	)

Other real estate owned - residential mortgages	$	817	$	—	$	—	$	817	$	—

Other real estate owned - commercial	$	1,409	$	—	$	—	$	1,409	$	—


									$	(20	)


	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2012
(in Thousands)	Balance at December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Change in fair value for twelve-month period ended Dec. 31, 2012
Impaired loans	$	4,591	$	—	$	—	$	4,591	$	(76	)

Other real estate owned - residential mortgages	$	783	$	—	$	—	$	783	$	(62	)

Other real estate owned commercial	$	1,526	$	—	$	—	$	1,526	$	(214	)


									$	(352	)

Fair Value of Instruments (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value of Instruments [Abstract]

Estimated fair values and related carrying or notional amounts


	(In Thousands)
	March 2013
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	57,529	$	57,529	$	57,529	$	—	$	—
Securities - available for sale		360,821		360,821		26,239		323,333		11,249
Other Securities		4,216		4,216		—		—		4,216
Loans, net		479,484		486,768		—		—		486,768
Interest receivable		4,322		4,322		—		—		4,322

Total Assets	$	906,372	$	913,656	$	83,768	$	323,333	$	506,555


Financial Liabilities:
Interest bearing Deposits	$	411,564	$	412,512	$	—	$	—	$	412,512
Non-interest bearing Deposits		99,027		99,662		—		99,662		—
Time Deposits		261,855		263,574		—		—		263,574

Total Deposits	$	772,446	$	775,748	$	—	$	99,662	$	676,086
Short-term debt		49,087		49,087		—		—		49,087
Federal Home Loan Bank advances		7,100		6,610		—		—		6,610
Interest payable		287		287		—		—		287
Dividends payable		931		931		—		931		—

Total Liabilities	$	829,851	$	832,663	$	—	$	100,593	$	732,070


	(In Thousands)
	December 2012
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	44,092	$	44,092	$	44,092	$	—	$	—
Securities - available for sale		355,905		355,905		10,568		328,929		16,408
Other Securities		4,365		4,365		—		—		4,365
Loans, net		496,178		501,160		—		—		501,160
Interest receivable		3,603		3,603		—		—		3,603

Total Assets	$	904,143	$	909,125	$	54,660	$	328,929	$	525,536


Financial Liabilities:
Interest bearing Deposits	$	389,779	$	390,066	$	—	$	—	$	390,066
Non-interest bearing Deposits		103,966		104,529		—		104,529		—
Time Deposits		269,507		272,591		—		—		272,591

Total Deposits	$	763,252	$	767,186	$	—	$	104,529	$	662,657
Short-term debt		51,312		51,312		—		—		51,312
Federal Home Loan Bank advances		11,600		11,012		—		—		11,012
Interest payable		288		288		—		—		288
Dividends payable		931		931		—		931		—

Total Liabilities	$	827,383	$	830,729	$	—	$	105,460	$	725,269

Financial assets measured at fair value on a recurring basis


	Assets and Liabilities Measured at Fair Value on a Recurring Basis
(In Thousands) March 31, 2013	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets-Securities Available for Sale
U.S. Treasury	$	26,239	$	—	$	—
U.S. Government agency		—		216,549		—
Mortgage-backed securities		—		49,696		—
State and local governments		—		57,088	$	11,249

Total Securities Available for Sale	$	26,239	$	323,333	$	11,249


(In Thousands) December 31, 2012	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets-Securities Available for Sale
U.S. Treasury	$	10,568	$	—	$	—
U.S. Government agency		—		220,200		—
Mortgage-backed securities		—		53,006		—
State and local governments		—		55,723		16,408

Total Securities Available for Sale	$	10,568	$	328,929	$	16,408

Impaired loans and other real estate


	Assets Measured at Fair Value on a Nonrecurring Basis at March 31, 2013
(in Thousands)	Balance at March 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Change in fair value for three-month period ended March 31, 2013
Impaired loans	$	4,144	$	—	$	—	$	4,144	$	(20	)

Other real estate owned - residential mortgages	$	817	$	—	$	—	$	817	$	—

Other real estate owned - commercial	$	1,409	$	—	$	—	$	1,409	$	—


									$	(20	)


	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2012
(in Thousands)	Balance at December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Change in fair value for twelve-month period ended Dec. 31, 2012
Impaired loans	$	4,591	$	—	$	—	$	4,591	$	(76	)

Other real estate owned - residential mortgages	$	783	$	—	$	—	$	783	$	(62	)

Other real estate owned commercial	$	1,526	$	—	$	—	$	1,526	$	(214	)


									$	(352	)

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

Asset Purchase (Tables)

3 Months Ended

Mar. 31, 2013

Asset Purchase [Abstract]

Amortization expense of core deposit intangible assets


	(In Thousands)
	Knisely		Hicksville		Total
2013	$	157	$	156	$	313
2014		157		156		313
2015		—		155		155
2016		—		155		155
2017		—		77		77
Thereafter		—		—		—

	$	314	$	699	$	1,013

Loans (Tables)

3 Months Ended

Mar. 31, 2013

Loans [Abstract]

Loans


	(In Thousands)
Loans:	March 31, 2013			December 31, 2012
Commercial real estate	$	209,601		$	199,999
Agricultural real estate		35,898			40,143
Consumer real estate		77,160			80,287
Commercial and industrial		89,779			101,624
Agricultural		51,896			57,770
Consumer		19,489			20,413
Industrial Development Bonds		1,202			1,299

	$	485,025		$	501,535

Less: Net deferred loan fees and costs		(197	)		(133	)

		484,828			501,402
Less: Allowance for loan losses		(5,344	)		(5,224	)


Loans - Net	$	479,484		$	496,178

Maturity schedule by major category of loans


	(In Thousands)
	Within One Year		After One Year Within Five Years		After Five Years
Commercial Real Estate	$	44,598	$	98,274	$	66,729
Agricultural Real Estate		2,499		9,169		24,230
Consumer Real Estate		9,244		14,815		53,101
Commercial/Industrial		61,763		24,744		3,272
Agricultural		30,669		18,996		2,231
Consumer		4,898		12,602		1,792
Industrial Development Bonds		320		490		392

Distribution of fixed rate loans and variable rate loans by major loan category


	(In Thousands)
	Fixed Rate		Variable Rate
Commercial Real Estate	$	114,221	$	95,380
Agricultural Real Estate		26,672		9,226
Consumer Real Estate		62,672		14,488
Commercial/Industrial		67,170		22,609
Agricultural		48,375		3,521
Consumer		15,206		4,086
Industrial Development Bonds		1,202		—

Contractual aging of the recorded investment in past due loans by portfolio segment of loans


	(In Thousands)
March 31, 2013	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days Past Due		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer real estate	$	613	$	—	$	310	$	923	$	76,237	$	77,160	$	—
Agricultural real estate		—		—		—		—		35,898		35,898		—
Agricultural		9		—		—		9		51,887		51,896		—
Commercial Real Estate		1,228		139		845		2,212		207,389		209,601		—
Commercial and Industrial		154		27		2,528		2,709		88,272		90,981		—
Consumer		27		18		3		48		19,244		19,292		3


Total	$	2,031	$	184	$	3,686	$	5,901	$	478,927	$	484,828	$	3


December 31, 2012	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days Past Due		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer real estate	$	575	$	—	$	648	$	1,223	$	79,064	$	80,287	$	—
Agricultural real estate		—		—		—		—		40,143		40,143		—
Agricultural		11		—		—		11		57,759		57,770		—
Commercial Real Estate		—		—		877		877		199,122		199,999		—
Commercial and Industrial		78		—		2,567		2,645		100,278		102,923		—
Consumer		65		7		—		72		20,208		20,280		1


Total	$	729	$	7	$	4,092	$	4,828	$	496,574	$	501,402	$	1

Recorded investment in nonaccrual loans by portfolio segment of loans


	(In Thousands)
	March 31 2013		December 31 2012
Consumer real estate	$	689	$	964
Agricultural real estate		—		—
Agricultural		—		0
Commercial Real Estate		944		877
Commercial and Industrial		2,949		2,987
Consumer		—		—

Total	$	4,582	$	4,828

Risk category of loans by portfolio segment


	Agriculture Real Estate		Agriculture		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds
(in Thousands)

March 31, 2013
1-2	$	2,255	$	2,883	$	3,264	$	57	$	—
3		13,837		16,509		52,354		22,021		858
4		18,979		32,469		139,030		60,990		344
5		790		35		8,672		2,404		—
6		37		—		6,237		1,600		—
7		—		—		44		2,707		—
8		—		—		—		—		—

Total	$	35,898	$	51,896	$	209,601	$	89,779	$	1,202


	Agriculture Real Estate		Agriculture		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds


December 31, 2012
1-2	$	2,719	$	5,022	$	4,046	$	750	$	97
3		15,111		23,525		42,467		21,750		859
4		21,481		29,188		137,537		71,228		343
5		794		35		8,984		3,385		—
6		38		—		6,295		2,202		—
7		—		—		670		2,309		—
8		—		—		—		—		—

Total	$	40,143	$	57,770	$	199,999	$	101,624	$	1,299

Recorded investment in those classes based on payment activity and assigned risk grading


	(In Thousands)
	Consumer Real Estate		Consumer Real Estate
	Consumer Real Estate		Consumer Real Estate
	March 31 2013		December 31 2012
	March 31 2013		December 31 2012
Grade
Pass	$	76,850	$	79,766
Special Mention (5)		—		—
Substandard (6)		33		110
Doubtful (7)		277		411

Total	$	77,160	$	80,287


	(In Thousands)
	Consumer - Credit				Consumer - Other
	March 31 2013		December 31 2012		March 31 2013		December 31 2012
	March 31 2013		December 31 2012		March 31 2013		December 31 2012
Performing	$	3,340	$	3,470	$	15,931	$	16,775
Nonperforming		—		3		21		32

Total	$	3,340	$	3,473	$	15,952	$	16,807

Schedule of Impaired loans


	(In Thousands)
	March 31, 2013		December 31, 2012		March 31, 2012
Impaired loans without a valuation allowance	$	1,119	$	730	$	362
Impaired loans with a valuation allowance		3,025		3,861		1,505

Total impaired loans	$	4,144	$	4,591	$	1,867

Valuation allowance related to impaired loans	$	860	$	865	$	191
Total non-accrual loans	$	4,582	$	4,828	$	2,923
Total loans past-due ninety days or more and still accruing	$	3	$	1	$	—

For three months ended:
Average investment in impaired loans	$	4,321	$	4,468	$	1,954

Impaired loans classified as troubled debt restructured


	March 31, 2013
Troubled Debt Restructurings	Number of Contracts Modified in the Last 3 Months		Pre- Modification Outstanding Recorded Investment		Post- Modification Outstanding Recorded Investment




Commercial Real Estate		—	$	—	$	—
Ag Real Estate		—		—		—
Commercial and Industrial		1		81		43


Troubled Debt Restructurings That Subsequently Defaulted	Number of Contracts Modified in the Last 3 Months		Recorded Investment




Commercial Real Estate		—	$	—
Ag Real Estate		—		—
Commercial and Industrial		—		—

The following table represents three months ended March 31, 2012.

March 31, 2012

Troubled Debt Restructurings

Number of
Contracts
Modified in the
Last 3 Months

Pre-
Modification
Outstanding
Recorded
Investment

Post-
Modification
Outstanding
Recorded
Investment

Commercial Real Estate

—

Ag Real Estate

—

Commercial and Industrial

—


Troubled Debt Restructurings That Subsequently Defaulted	Number of Contracts Modified in the Last 3 Months		Recorded Investment




Commercial Real Estate		—	$	—
Ag Real Estate		—		—
Commercial and Industrial		—		—

Loans individually evaluated for impairment by portfolio segment of loans


Three Months Ended March 31, 2013			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
	Investment		Balance		Allowance		Investment		Recognized

With no related allowance recorded:
Consumer real estate	$	33	$	33	$	—	$	60	$	1
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		801		1,225		—		207		—
Commercial and industrial		285		285		—		286		—
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		277		349		79		131		3
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		44		64		29		6,250		—
Commercial and industrial		2,704		2,704		751		2,743		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	310	$	382	$	79	$	191	$	4

Agriculture real estate	$	—	$	—	$	—	$	—	$	—

Agriculture	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	845	$	1,289	$	29	$	6,457	$	—

Commercial and industrial	$	2,989	$	2,989	$	751	$	3,029	$	—

Consumer	$	—	$	—	$	—	$	—	$	—


Three Months Ended March 31, 2012			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
	Investment		Balance		Allowance		Investment		Recognized

With no related allowance recorded:
Consumer real estate	$	155	$	155	$	—	$	158	$	3
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		207		384		—		207		—
Commercial and industrial		—		—		—		—		—
Consumer		—		—		—		—		—
With a specific allowance recorded:								—
Consumer real estate		312		312		65		390		3
Agriculture real estate		—		—		—		—		—
Agriculture		—		—		—		—		—
Commercial real estate		696		846		22		702		—
Commercial and industrial		493		493		104		493		—
Consumer		4		4		—		4		2

Totals:
Consumer real estate	$	467	$	467	$	65	$	548	$	6

Agriculture real estate	$	—	$	—	$	—	$	—	$	—

Agriculture	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	903	$	1,230	$	22	$	909	$	—

Commercial and industrial	$	493	$	493	$	104	$	493	$	—

Consumer	$	4	$	4	$	—	$	4	$	2

Analysis of the allowance for credit losses


	Consumer Real Estate			Agriculture Real Estate			Agriculture			Commercial Real Estate			Commercial			Consumer (incl. Credit Cards)			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total
Three Months Ended March 31, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	368		$	113		$	290		$	1,749		$	2,183		$	268		$	162	$	253	$	5,386
Charge Offs		(10	)		—			—			(20	)		—			(86	)		—		—	$	(116	)
Recoveries		4			—			1			—			15			49			—		—	$	69
Provision		101			(8	)		(31	)		(163	)		(226	)		25			—		469	$	167
Other Non-interest expense related to unfunded		—			—			—			—			—			—			10		—	$	10

Ending Balance	$	463		$	105		$	260		$	1,566		$	1,972		$	256		$	172	$	722	$	5,516

Ending balance: individually evaluated for impairment	$	79		$	—		$	—		$	29		$	752		$	—		$	—	$	—	$	860

Ending balance: collectively evaluated for impairment	$	384		$	105		$	260		$	1,537		$	1,220		$	256		$	172	$	722	$	4,656

Ending balance: loans acquired with deteriorated credit quality	$	1		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	1

FINANCING RECEIVABLES:
Ending balance	$	77,160		$	35,898		$	51,896		$	209,601		$	90,981		$	19,292		$	—	$	—	$	484,828

Ending balance: individually evaluated for impairment	$	310		$	—		$	—		$	845		$	2,990		$	—		$	—	$	—	$	4,145

Ending balance: collectively evaluated for impairment	$	76,850		$	35,898		$	51,896		$	208,756		$	87,991		$	19,292		$	—	$	—	$	480,683

Ending balance: loans acquired with deteriorated credit quality	$	556		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	556


	Consumer Real Estate			Agriculture Real Estate			Agriculture			Commercial Real Estate			Commercial			Consumer (incl. Credit Cards)			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total
Three Months Ended March 31, 2012
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	261		$	140		$	266		$	2,088		$	1,947		$	315		$	130	$	74	$	5,221
Charge Offs		(40	)		—		$	—			—			—			(86	)		—		—	$	(126	)
Recoveries		3			—			7			4			15			30			—		—	$	59
Provision		209			(51	)		(1	)		(522	)		(103	)		34			—		562	$	128
Other Non-interest expense related to unfunded		—			—			—			—			—			—			10		—	$	10

Ending Balance	$	433		$	89		$	272		$	1,570		$	1,859		$	293		$	140	$	636	$	5,292

Ending balance: individually evaluated for impairment	$	65		$	—		$	—		$	22		$	104		$	—		$	—	$	—	$	191

Ending balance: collectively evaluated for impairment	$	368		$	89		$	272		$	1,548		$	1,755		$	293		$	140	$	636	$	5,101

Ending balance: loans acquired with deteriorated credit quality	$	2		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	2

FINANCING RECEIVABLES:
Ending balance	$	79,716		$	31,814		$	54,084		$	200,865		$	105,111		$	21,652		$	—	$	—	$	493,242

Ending balance: individually evaluated for impairment	$	467		$	—		$	—		$	903		$	493		$	4		$	—	$	—	$	1,867

Ending balance: collectively evaluated for impairment	$	79,249		$	31,814		$	54,084		$	199,962		$	104,618		$	21,648		$	—	$	—	$	491,375

Ending balance: loans acquired with deteriorated credit quality	$	709		$	—		$	—		$	—		$	—		$	—		$	—	$	—	$	709

Contribution provided by both the recoveries and the provision along with the reduction of the allowance caused by charge-offs


	(In Thousands)
	Three Months Ended			Twelve Months Ended
	March 31, 2013			December 31, 2012
Allowance for Loan Losses
Balance at beginning of year	$	5,224		$	5,091
Provision for loan loss		167			738
Loans charged off		(116	)		(891	)
Recoveries		69			286

Allowance for Loan & Leases Losses	$	5,344		$	5,224

Allowance for Unfunded Loan Commitments & Letters of Credit	$	172		$	162

Total Allowance for Credit Losses	$	5,516		$	5,386

Fair Value of Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012
Financial Assets:
Cash and Cash Equivalents	$ 57,529	$ 44,092	$ 59,237
Other Securities	4,216	4,365
Financial Liabilities:
Total Deposits	772,446	763,252
Dividends payable	931	931
Level 1 [Member]
Financial Assets:
Cash and Cash Equivalents	57,529	44,092
Securities-available for sale	26,239	10,568
Total Assets	83,768	54,660
Level 2 [Member]
Financial Assets:
Securities-available for sale	323,333	328,929
Total Assets	323,333	328,929
Financial Liabilities:
Total Deposits	99,662	104,529
Dividends payable	931	931
Total Liabilities	100,593	105,460
Level 2 [Member] \| Non-interest bearing Deposits [Member]
Financial Liabilities:
Total Deposits	99,662	104,529
Level 3 [Member]
Financial Assets:
Securities-available for sale	11,249	16,408
Other Securities	4,216	4,365
Loans, net	486,768	501,160
Interest receivable	4,322	3,603
Total Assets	506,555	525,536
Financial Liabilities:
Total Deposits	676,086	662,657
Short-term debt	49,087	51,312
Federal Home Loan Bank advances	6,610	11,012
Interest payable	287	288
Total Liabilities	732,070	725,269
Level 3 [Member] \| Interest bearing Deposits [Member]
Financial Liabilities:
Total Deposits	412,512	390,066
Level 3 [Member] \| Time Deposits [Member]
Financial Liabilities:
Total Deposits	263,574	272,591
Carrying Amount [Member]
Financial Assets:
Cash and Cash Equivalents	57,529	44,092
Securities-available for sale	360,821	355,905
Other Securities	4,216	4,365
Loans, net	479,484	496,178
Interest receivable	4,322	3,603
Total Assets	906,372	904,143
Financial Liabilities:
Total Deposits	772,446	763,252
Short-term debt	49,087	51,312
Federal Home Loan Bank advances	7,100	11,600
Interest payable	287	288
Dividends payable	931	931
Total Liabilities	829,851	827,383
Carrying Amount [Member] \| Interest bearing Deposits [Member]
Financial Liabilities:
Total Deposits	411,564	389,779
Carrying Amount [Member] \| Non-interest bearing Deposits [Member]
Financial Liabilities:
Total Deposits	99,027	103,966
Carrying Amount [Member] \| Time Deposits [Member]
Financial Liabilities:
Total Deposits	261,855	269,507
Fair Value [Member]
Financial Assets:
Cash and Cash Equivalents	57,529	44,092
Securities-available for sale	360,821	355,905
Other Securities	4,216	4,365
Loans, net	486,786	501,160
Interest receivable	4,322	3,603
Total Assets	913,674	909,125
Financial Liabilities:
Total Deposits	775,748	767,186
Short-term debt	49,087	51,312
Federal Home Loan Bank advances	6,610	11,012
Interest payable	287	288
Dividends payable	931	931
Total Liabilities	832,663	830,729
Fair Value [Member] \| Interest bearing Deposits [Member]
Financial Liabilities:
Total Deposits	412,512	390,066
Fair Value [Member] \| Non-interest bearing Deposits [Member]
Financial Liabilities:
Total Deposits	99,662	104,529
Fair Value [Member] \| Time Deposits [Member]
Financial Liabilities:
Total Deposits	$ 263,574	$ 272,591

Fair Value of Instruments (Details 1) - Fair Value on a Recurring Basis [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	$ 26,239	$ 10,568
Significant Observable Inputs (Level 2) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	323,333	328,929
Significant Unobservable Inputs (Level 3) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	11,249	16,408
U.S. Treasury [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	26,239	10,568
U.S. Government agency [Member] \| Significant Observable Inputs (Level 2) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	216,549	220,200
Mortgage-backed securities [Member] \| Significant Observable Inputs (Level 2) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	49,696	53,006
State and local governments [Member] \| Significant Observable Inputs (Level 2) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	57,088	55,723
State and local governments [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Financial assets measured at fair value on a recurring basis
Total Securities Available for Sale	$ 11,249	$ 16,408

Fair Value of Instruments (Details 2) - Fair Value, Measurements, Nonrecurring [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Impaired loans and other real estate
Change in fair value of assets and liabilities	$ (20)	$ (352)
Impaired loans [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total	4,144	4,591
Change in fair value of assets and liabilities	(20)	(76)
Other real estate owned - residential mortgages [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total	817	783
Change in fair value of assets and liabilities		(62)
Other real estate owned - commercial [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total	1,409	1,526
Change in fair value of assets and liabilities		(214)
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Impaired loans [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Other real estate owned - residential mortgages [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Other real estate owned - commercial [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total
Significant Observable Inputs (Level 2) [Member] \| Impaired loans [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total
Significant Observable Inputs (Level 2) [Member] \| Other real estate owned - residential mortgages [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total
Significant Observable Inputs (Level 2) [Member] \| Other real estate owned - commercial [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total
Significant Unobservable Inputs (Level 3) [Member] \| Impaired loans [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total	4,144	4,591
Significant Unobservable Inputs (Level 3) [Member] \| Other real estate owned - residential mortgages [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total	817	783
Significant Unobservable Inputs (Level 3) [Member] \| Other real estate owned - commercial [Member]
Impaired loans and other real estate
Assets measured at fair value on a nonrecurring basis, total	$ 1,409	$ 1,526

Fair Value of Instruments (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012
Fair Value of Financial Instruments (Textual) [Abstract]
Impaired Loans Categorized as Level 3	$ 4,144	$ 4,591	$ 1,867
Specific Allocation for Impaired Loans	$ 860		$ 191
Fair Value of Financial Instruments (Additional Textual) [Abstract]
Interest-Bearing Deposits Maturing	90 days
Carrying Amounts of Dividends Payable, Number of days	40 days
Impairment of Mortgage servicing rights		16
No impairment charge to other expense was required to adjust these assets to their estimated fair values	$ 0	0
Fair Value on a Recurring Basis [Member]
Fair Value of Financial Instruments (Textual) [Abstract]
Specific Allocation for Impaired Loans	860	865
Significant Unobservable Inputs (Level 3) [Member]
Fair Value of Financial Instruments (Textual) [Abstract]
Impaired Loans Categorized as Level 3	$ 4,100	$ 4,600

Asset Purchase (Details) $ in Thousands	Mar. 31, 2013 USD ($)
Amortization expense of core deposit intangible assets
2013	$ 313
2014	313
2015	155
2016	155
2017	77
Thereafter
Total	1,013
Knisely [Member]
Amortization expense of core deposit intangible assets
2013	157
2014	157
Thereafter
Total	314
Hicksville [Member]
Amortization expense of core deposit intangible assets
2013	156
2014	156
2015	155
2016	155
2017	77
Thereafter
Total	$ 699

Asset Purchase (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Asset Purchase (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2007	Jul. 09, 2010
Asset Purchase (Textual) [Abstract]
Number of years amortized on straight line basis			7 years
Number of years amortized over an estimated remaining economic useful life of deposits	7 years
Amortization expense	$ 313	$ 312
Amortization expensed to date this year	$ 78
Knisely [Member]
Asset Purchase (Additional Textual) [Abstract]
Recognition of core deposit intangible asset with acquired purchase			$ 1,100
Hicksville [Member]
Asset Purchase (Additional Textual) [Abstract]
Recognition of core deposit intangible asset with acquired purchase				$ 1,090

Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Loans:
Loans - Gross	$ 485,025	$ 501,535
Less: Net deferred loan fees and costs	(197)	(133)
Loans after net deferred loan fees and costs	484,828	501,402
Less: Allowance for loan losses	(5,344)	(5,224)	$ (5,091)
Loans - Net	479,484	496,178
Commercial Real Estate [Member]
Loans:
Loans - Gross	209,601	199,999
Agricultural Real Estate [Member]
Loans:
Loans - Gross	35,898	40,143
Consumer real estate [Member]
Loans:
Loans - Gross	77,160	80,287
Commercial and Industrial [Member]
Loans:
Loans - Gross	89,779	101,624
Agricultural [Member]
Loans:
Loans - Gross	51,896	57,770
Consumer [Member]
Loans:
Loans - Gross	19,489	20,413
Industrial Development Bonds [Member]
Loans:
Loans - Gross	$ 1,202	$ 1,299

Loans (Details 1) $ in Thousands	Mar. 31, 2013 USD ($)
Commercial Real Estate [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	$ 44,598
Maturity schedule by major category of loans, After One Year Within Five Years	98,274
Maturity schedule by major category of loans, After Five Years	66,729
Agricultural Real Estate [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	2,499
Maturity schedule by major category of loans, After One Year Within Five Years	9,169
Maturity schedule by major category of loans, After Five Years	24,230
Consumer real estate [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	9,244
Maturity schedule by major category of loans, After One Year Within Five Years	14,815
Maturity schedule by major category of loans, After Five Years	53,101
Commercial/Industrial [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	61,763
Maturity schedule by major category of loans, After One Year Within Five Years	24,744
Maturity schedule by major category of loans, After Five Years	3,272
Agricultural [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	30,669
Maturity schedule by major category of loans, After One Year Within Five Years	18,996
Maturity schedule by major category of loans, After Five Years	2,231
Consumer [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	4,898
Maturity schedule by major category of loans, After One Year Within Five Years	12,602
Maturity schedule by major category of loans, After Five Years	1,792
Industrial Development Bonds [Member]
Maturity schedule by major category of loans
Maturity schedule by major category of loans, Within One Year	320
Maturity schedule by major category of loans, After One Year Within Five Years	490
Maturity schedule by major category of loans, After Five Years	$ 392

Loans (Details 2) $ in Thousands	Mar. 31, 2013 USD ($)
Commercial Real Estate [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	$ 114,221
Distribution of variable rate loans by major loan category, Variable Rate	95,380
Agricultural Real Estate [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	26,672
Distribution of variable rate loans by major loan category, Variable Rate	9,226
Consumer real estate [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	62,672
Distribution of variable rate loans by major loan category, Variable Rate	14,488
Commercial/Industrial [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	67,170
Distribution of variable rate loans by major loan category, Variable Rate	22,609
Agricultural [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	48,375
Distribution of variable rate loans by major loan category, Variable Rate	3,521
Consumer [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	15,206
Distribution of variable rate loans by major loan category, Variable Rate	4,086
Industrial Development Bonds [Member]
Distribution of fixed rate loans and variable rate loans by major loan category
Distribution of fixed rate loans by major loan category, Fixed Rate	$ 1,202

Loans (Details 3) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
30-59 Days Past Due	$ 2,031	$ 729
60-89 Days Past Due	184	7
Greater Than 90 Days Past Due	3,686	4,092
Total Past Due	5,901	4,828
Current	478,927	496,574
Total Financing Receivables	484,828	501,402
Recorded Investment > 90 Days and Accruing	3	1
Consumer real estate [Member]
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
30-59 Days Past Due	613	575
Greater Than 90 Days Past Due	310	648
Total Past Due	923	1,223
Current	76,237	79,064
Total Financing Receivables	77,160	80,287
Recorded Investment > 90 Days and Accruing
Agricultural Real Estate [Member]
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
Current	35,898	40,143
Total Financing Receivables	35,898	40,143
Recorded Investment > 90 Days and Accruing
Agricultural [Member]
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
30-59 Days Past Due	9	11
Total Past Due	9	11
Current	51,887	57,759
Total Financing Receivables	51,896	57,770
Recorded Investment > 90 Days and Accruing
Commercial Real Estate [Member]
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
30-59 Days Past Due	1,228
60-89 Days Past Due	139
Greater Than 90 Days Past Due	845	877
Total Past Due	2,212	877
Current	207,389	199,122
Total Financing Receivables	209,601	199,999
Recorded Investment > 90 Days and Accruing
Commercial and Industrial [Member]
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
30-59 Days Past Due	154	78
60-89 Days Past Due	27
Greater Than 90 Days Past Due	2,528	2,567
Total Past Due	2,709	2,645
Current	88,272	100,278
Total Financing Receivables	90,981	102,923
Recorded Investment > 90 Days and Accruing
Consumer [Member]
Contractual aging of the recorded investment in past due loans by portfolio segment of loans
30-59 Days Past Due	27	65
60-89 Days Past Due	18	7
Greater Than 90 Days Past Due	3
Total Past Due	48	72
Current	19,244	20,208
Total Financing Receivables	19,292	20,280
Recorded Investment > 90 Days and Accruing	$ 3	$ 1

Loans (Details 4) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans	$ 4,582	$ 4,828	$ 2,923
Consumer real estate [Member]
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans	689	964
Agricultural Real Estate [Member]
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans
Agricultural [Member]
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans		0
Commercial Real Estate [Member]
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans	944	877
Commercial and Industrial [Member]
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans	2,949	2,987
Consumer [Member]
Recorded investment in nonaccrual loans by portfolio segment of loans
Investment in nonaccrual loans

Loans (Details 5) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Risk category of loans by portfolio segment
Loans - Gross	$ 485,025	$ 501,535
Agricultural Real Estate [Member]
Risk category of loans by portfolio segment
Loans - Gross	35,898	40,143
Agricultural Real Estate [Member] \| 1-2 [Member]
Risk category of loans by portfolio segment
Loans - Gross	2,255	2,719
Agricultural Real Estate [Member] \| 3 [Member]
Risk category of loans by portfolio segment
Loans - Gross	13,837	15,111
Agricultural Real Estate [Member] \| 4 [Member]
Risk category of loans by portfolio segment
Loans - Gross	18,979	21,481
Agricultural Real Estate [Member] \| 5 [Member]
Risk category of loans by portfolio segment
Loans - Gross	790	794
Agricultural Real Estate [Member] \| 6 [Member]
Risk category of loans by portfolio segment
Loans - Gross	37	38
Agricultural Real Estate [Member] \| 8 [Member]
Risk category of loans by portfolio segment
Loans - Gross
Agricultural [Member]
Risk category of loans by portfolio segment
Loans - Gross	51,896	57,770
Agricultural [Member] \| 1-2 [Member]
Risk category of loans by portfolio segment
Loans - Gross	2,883	5,022
Agricultural [Member] \| 3 [Member]
Risk category of loans by portfolio segment
Loans - Gross	16,509	23,525
Agricultural [Member] \| 4 [Member]
Risk category of loans by portfolio segment
Loans - Gross	32,469	29,188
Agricultural [Member] \| 5 [Member]
Risk category of loans by portfolio segment
Loans - Gross	35	35
Agricultural [Member] \| 8 [Member]
Risk category of loans by portfolio segment
Loans - Gross
Commercial Real Estate [Member]
Risk category of loans by portfolio segment
Loans - Gross	209,601	199,999
Commercial Real Estate [Member] \| 1-2 [Member]
Risk category of loans by portfolio segment
Loans - Gross	3,264	4,046
Commercial Real Estate [Member] \| 3 [Member]
Risk category of loans by portfolio segment
Loans - Gross	52,354	42,467
Commercial Real Estate [Member] \| 4 [Member]
Risk category of loans by portfolio segment
Loans - Gross	139,030	137,537
Commercial Real Estate [Member] \| 5 [Member]
Risk category of loans by portfolio segment
Loans - Gross	8,672	8,984
Commercial Real Estate [Member] \| 6 [Member]
Risk category of loans by portfolio segment
Loans - Gross	6,237	6,295
Commercial Real Estate [Member] \| 7 [Member]
Risk category of loans by portfolio segment
Loans - Gross	44	670
Commercial Real Estate [Member] \| 8 [Member]
Risk category of loans by portfolio segment
Loans - Gross
Commercial and Industrial [Member]
Risk category of loans by portfolio segment
Loans - Gross	89,779	101,624
Commercial and Industrial [Member] \| 1-2 [Member]
Risk category of loans by portfolio segment
Loans - Gross	57	750
Commercial and Industrial [Member] \| 3 [Member]
Risk category of loans by portfolio segment
Loans - Gross	22,021	21,750
Commercial and Industrial [Member] \| 4 [Member]
Risk category of loans by portfolio segment
Loans - Gross	60,990	71,228
Commercial and Industrial [Member] \| 5 [Member]
Risk category of loans by portfolio segment
Loans - Gross	2,404	3,385
Commercial and Industrial [Member] \| 6 [Member]
Risk category of loans by portfolio segment
Loans - Gross	1,600	2,202
Commercial and Industrial [Member] \| 7 [Member]
Risk category of loans by portfolio segment
Loans - Gross	2,707	2,309
Commercial and Industrial [Member] \| 8 [Member]
Risk category of loans by portfolio segment
Loans - Gross
Industrial Development Bonds [Member]
Risk category of loans by portfolio segment
Loans - Gross	1,202	1,299
Industrial Development Bonds [Member] \| 1-2 [Member]
Risk category of loans by portfolio segment
Loans - Gross		97
Industrial Development Bonds [Member] \| 3 [Member]
Risk category of loans by portfolio segment
Loans - Gross	858	859
Industrial Development Bonds [Member] \| 4 [Member]
Risk category of loans by portfolio segment
Loans - Gross	344	343
Industrial Development Bonds [Member] \| 8 [Member]
Risk category of loans by portfolio segment
Loans - Gross

Loans (Details 6) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Special mention (5) [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net
Consumer real estate [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	$ 77,160	80,287
Consumer real estate [Member] \| Pass [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	76,850	79,766
Consumer real estate [Member] \| Special mention (5) [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net
Consumer real estate [Member] \| Substandard (6) [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	33	110
Consumer real estate [Member] \| Doubtful (7) [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	277	411
Consumer - Credit Card [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	3,340	3,473
Consumer - Credit Card [Member] \| Performing [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	3,340	3,470
Consumer - Credit Card [Member] \| Nonperforming [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net		3
Consumer - Other [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	15,952	16,807
Consumer - Other [Member] \| Performing [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	15,931	16,775
Consumer - Other [Member] \| Nonperforming [Member]
Recorded investment in those classes based on payment activity and assigned risk grading
Financing Receivable, Net	$ 21	$ 32

Loans (Details 7) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
Loans (Details 7) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Impaired loans as of and for the years ended
Impaired loans without a valuation allowance	$ 1,119	$ 362	$ 730
Impaired loans with a valuation allowance	3,025	1,505	3,861
Total impaired loans	4,144	1,867	4,591
Valuation allowance related to impaired loans	860	191	865
Total non-accrual loans	4,582	2,923	4,828
Total loans past-due ninety days or more and still accruing	3		1
Average investment in impaired loans	$ 4,321	$ 1,954	$ 4,468

Loans (Details 8) $ in Thousands	3 Months Ended
Loans (Details 8) $ in Thousands	Mar. 31, 2013 USD ($) Contracts	Mar. 31, 2012 USD ($) Contracts
Commercial Real Estate [Member]
Impaired loans classified as troubled debt restructured
Number of Contracts Modified, Troubled Debt Restructurings \| Contracts
Pre- Modification Outstanding Recorded Investment
Post- Modification Outstanding Recorded Investment
Number of Contracts Modified, Troubled Debt Restructurings That Subsequently Defaulted \| Contracts
Recorded Investment
Ag Real Estate [Member]
Impaired loans classified as troubled debt restructured
Number of Contracts Modified, Troubled Debt Restructurings \| Contracts
Pre- Modification Outstanding Recorded Investment
Post- Modification Outstanding Recorded Investment
Number of Contracts Modified, Troubled Debt Restructurings That Subsequently Defaulted \| Contracts
Recorded Investment
Commercial and Industrial [Member]
Impaired loans classified as troubled debt restructured
Number of Contracts Modified, Troubled Debt Restructurings \| Contracts	1
Pre- Modification Outstanding Recorded Investment	$ 81
Post- Modification Outstanding Recorded Investment	$ 43
Number of Contracts Modified, Troubled Debt Restructurings That Subsequently Defaulted \| Contracts
Recorded Investment

Loans (Details 9) - USD ($) $ in Thousands	3 Months Ended
Loans (Details 9) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Consumer real estate [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	$ 310	$ 467
Unpaid Principal Balance	382	467
Related Allowance	79	65
Average Recorded Investment	191	548
Interest Income Recognized	4	6
Consumer real estate [Member] \| With no related allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	33	155
Unpaid Principal Balance	33	155
Related Allowance
Average Recorded Investment	60	158
Interest Income Recognized	1	3
Consumer real estate [Member] \| With a specific allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	277	312
Unpaid Principal Balance	349	312
Related Allowance	79	65
Average Recorded Investment	131	390
Interest Income Recognized	3	3
Agricultural Real Estate [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Agricultural Real Estate [Member] \| With no related allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Agricultural Real Estate [Member] \| With a specific allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Agricultural [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Agricultural [Member] \| With no related allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Agricultural [Member] \| With a specific allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Commercial Real Estate [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	845	903
Unpaid Principal Balance	1,289	1,230
Related Allowance	29	22
Average Recorded Investment	6,457	909
Interest Income Recognized
Commercial Real Estate [Member] \| With no related allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	801	207
Unpaid Principal Balance	1,225	384
Related Allowance
Average Recorded Investment	207	207
Interest Income Recognized
Commercial Real Estate [Member] \| With a specific allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	44	696
Unpaid Principal Balance	64	846
Related Allowance	29	22
Average Recorded Investment	6,250	702
Interest Income Recognized
Commercial and Industrial [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	2,989	493
Unpaid Principal Balance	2,989	493
Related Allowance	751	104
Average Recorded Investment	3,029	493
Interest Income Recognized
Commercial and Industrial [Member] \| With no related allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	285
Unpaid Principal Balance	285
Related Allowance
Average Recorded Investment	286
Interest Income Recognized
Commercial and Industrial [Member] \| With a specific allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment	2,704	493
Unpaid Principal Balance	2,704	493
Related Allowance	751	104
Average Recorded Investment	2,743	493
Interest Income Recognized
Consumer [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment		4
Unpaid Principal Balance		4
Related Allowance
Average Recorded Investment		4
Interest Income Recognized		2
Consumer [Member] \| With no related allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Consumer [Member] \| With a specific allowance recorded [Member]
Loans individually evaluated for impairment by portfolio segment of loans
Recorded Investment		4
Unpaid Principal Balance		4
Related Allowance
Average Recorded Investment		4
Interest Income Recognized		$ 2

Loans (Details 10) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Loans (Details 10) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011
Allowance for Loan Losses
Balance at beginning of year	$ 5,224	$ 5,091
Provision for loan loss	167	738
Loans charged off	(116)	(891)
Recoveries	69	286
Allowance for Loan & Leases Losses	5,344	5,224
Allowance for Unfunded Loan Commitments & Letters of Credit	172	162
Total Allowance for Credit Losses	$ 5,516	$ 5,386	$ 5,292	$ 5,221

- Definition

Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.7(d))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (b)(1)(ii)
-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher OTS
-Name Federal Regulation (FR)
-Number Title 12
-Section 563c.102
-Paragraph 8
-Subparagraph a(ii)
-Chapter V
-Subsection I
-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 8, 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Subparagraph d
-Article 9

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 114
-Paragraph 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section L
-Subsection 1

+ Details

Loans (Details 11) - USD ($) $ in Thousands	3 Months Ended
Loans (Details 11) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$ 5,386	$ 5,221
Charge Offs	(116)	(126)
Recoveries	69	59
Provision	167	128
Other Non-interest expense related to unfunded	10	10
Ending Balance	5,516	5,292
Ending balance: individually evaluated for impairment	860	191
Ending balance: collectively evaluated for impairment	4,656	5,101
Ending balance: loans acquired with deteriorated credit quality	1	2
FINANCING RECEIVABLES:
Ending balance	484,828	493,242
Ending balance: individually evaluated for impairment	4,145	1,867
Ending balance: collectively evaluated for impairment	480,683	491,375
Ending balance: loans acquired with deteriorated credit quality	556	709
Consumer Real Estate [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	368	261
Charge Offs	(10)	(40)
Recoveries	4	3
Provision	101	209
Ending Balance	463	433
Ending balance: individually evaluated for impairment	79	65
Ending balance: collectively evaluated for impairment	384	368
Ending balance: loans acquired with deteriorated credit quality	1	2
FINANCING RECEIVABLES:
Ending balance	77,160	79,716
Ending balance: individually evaluated for impairment	310	467
Ending balance: collectively evaluated for impairment	76,850	79,249
Ending balance: loans acquired with deteriorated credit quality	556	709
Agricultural Real Estate [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	113	140
Provision	(8)	(51)
Ending Balance	105	89
Ending balance: collectively evaluated for impairment	105	89
FINANCING RECEIVABLES:
Ending balance	35,898	31,814
Ending balance: collectively evaluated for impairment	35,898	31,814
Agriculture [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	290	266
Recoveries	1	7
Provision	(31)	(1)
Ending Balance	260	272
Ending balance: collectively evaluated for impairment	260	272
FINANCING RECEIVABLES:
Ending balance	51,896	54,084
Ending balance: collectively evaluated for impairment	51,896	54,084
Commercial Real Estate [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	1,749	2,088
Charge Offs	(20)
Recoveries		4
Provision	(163)	(552)
Ending Balance	1,566	1,570
Ending balance: individually evaluated for impairment	29	22
Ending balance: collectively evaluated for impairment	1,537	1,548
FINANCING RECEIVABLES:
Ending balance	209,601	200,865
Ending balance: individually evaluated for impairment	845	903
Ending balance: collectively evaluated for impairment	208,756	199,962
Commercial/Industrial [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	2,183	1,947
Recoveries	15	15
Provision	(226)	(103)
Ending Balance	1,972	1,859
Ending balance: individually evaluated for impairment	752	104
Ending balance: collectively evaluated for impairment	1,220	1,755
FINANCING RECEIVABLES:
Ending balance	90,981	105,111
Ending balance: individually evaluated for impairment	2,990	493
Ending balance: collectively evaluated for impairment	87,991	104,618
Consumer (incl. Credit Cards) [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	268	315
Charge Offs	(86)	(86)
Recoveries	49	30
Provision	25	34
Ending Balance	256	293
Ending balance: collectively evaluated for impairment	256	293
FINANCING RECEIVABLES:
Ending balance	19,292	21,652
Ending balance: individually evaluated for impairment		4
Ending balance: collectively evaluated for impairment	19,292	21,648
Unfunded Loan Commitment & Letters of Credit [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	162	130
Other Non-interest expense related to unfunded	10	10
Ending Balance	172	140
Ending balance: collectively evaluated for impairment	172	140
Unallocated [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	253	74
Provision	469	562
Ending Balance	722	636
Ending balance: collectively evaluated for impairment	$ 722	$ 636

Loans (Details Textual)	1 Months Ended	3 Months Ended
Loans (Details Textual)	Jan. 31, 2010	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Mar. 31, 2012 USD ($)
Loans (Additional Textual) [Abstract]
Loans held for sale		$ 350,900	$ 2,500,000
Residential mortgage loan		25,600,000	$ 26,800,000
Percentage of delinquent loan	2.85%
Delinquent loans least percentage				0.64%
Impaired loans classified as troubled debt restructured		$ 670,000		$ 207,000
Delinquent Loans Past Dues Percentage		1.21%
Maximum time for re-evaluation (in months)		12 months
Re-evaluation period for real estate		2 years
Unsecured consumer loans, credit card credits and overdraft lines of credit reach		90 days
Delinquent period for charging down consumer loans		120 days
Delinquent period for charging down commercial and agricultural credits		120 days
Minimum [Member]
Loans (Textual) [Abstract]
Repayment period of loan with a reasonable reduction of principal balance		2 years
Maximum [Member]
Loans (Textual) [Abstract]
Leverage position of balance sheet		1.50
Leverage position of customers		2.00