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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2014	Oct. 29, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3
Trading Symbol	FMAO
Entity Registrant Name	FARMERS & MERCHANTS BANCORP INC
Entity Central Index Key	0000792966
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		4,627,848

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Assets
Cash and due from banks	$ 12,058	$ 15,376
Interest bearing deposits with banks	4,899	2,889
Federal Funds Sold	322	998
Total cash and cash equivalents	17,279	19,263
Securities - available-for-sale	253,119	324,509
Other Securities, at cost	3,717	4,216
Loans, net	602,688	570,919
Bank premises and equipment	20,293	18,709
Goodwill	4,074	4,074
Mortgage Servicing Rights	2,019	2,066
Other Real Estate Owned	1,264	2,091
Accrued interest and other assets	20,788	20,091
Total Assets	925,241	965,938
Deposits
Noninterest-bearing	120,103	110,452
Interest-bearing
NOW accounts	204,919	215,185
Savings	214,607	214,467
Time	205,277	236,360
Total deposits	744,906	776,464
Federal funds purchased and securities sold under agreement to repurchase	62,219	69,756
FHLB Advances	0	4,500
Dividend payable	965	967
Accrued expenses and other liabilities	5,129	5,911
Total liabilities	813,219	857,598
Commitments and Contingencies
Stockholders' Equity
Common stock - No par value - authorized 6,500,000 shares; issued & outstanding 5,200,000 shares	12,677	12,677
Treasury Stock - 572,152 shares 2014, 561,562 shares 2013	(11,916)	(11,611)
Unearned Stock Awards - 33,900 shares 2014, 31,530 shares 2013	(772)	(642)
Retained earnings	112,059	107,910
Accumulated other comprehensive income (loss)	(26)	6
Total stockholders' equity	112,022	108,340
Total Liabilities and Stockholders' Equity	$ 925,241	$ 965,938

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Common stock, no par value	$ 0	$ 0
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	572,152	561,562
Unearned Stock Awards, shares	33,900	31,530

CONDENSED CONSOLIDATED STATEMENT OF INCOME & COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Interest Income
Loans, including fees	$ 7,108	$ 6,244	$ 20,762	$ 18,411
Debt securities:
U.S. Treasury securities	64	64	190	189
Securities of U.S. Government Agencies	747	971	2,292	2,979
Municipalities	512	513	1,559	1,562
Dividends	36	47	119	141
Federal funds sold	3	0	4	11
Other	1	5	8	18
Total interest income	8,471	7,844	24,934	23,311
Interest Expense
Deposits	832	1,023	2,615	3,229
Federal funds purchased and securities sold under agreements to repurchase	63	62	190	184
Borrowed funds	0	44	4	133
Total interest expense	895	1,129	2,809	3,546
Net Interest Income - Before provision for loan losses	7,576	6,715	22,125	19,765
Provision for Loan Losses	282	303	1,154	582
Net Interest Income After Provision For Loan Losses	7,294	6,412	20,971	19,183
Noninterest Income
Customer service fees	1,317	1,252	3,841	3,869
Other service charges and fees	1,047	995	2,767	2,824
Net gain on sale of loans	205	176	497	978
Net gain on sale of securities - available for sale	192	134	494	732
Total noninterest income	2,761	2,557	7,599	8,403
Noninterest Expenses
Salaries and Wages	2,638	2,460	7,529	7,156
Pension and other employee benefits	927	819	2,492	2,273
Occupancy expense (net)	267	291	842	909
Furniture and equipment	439	350	1,232	1,057
Data processing	305	301	943	911
Franchise taxes	195	255	586	765
Net loss on sale of other assets owned	95	21	153	147
FDIC Assessment	126	146	388	406
Mortgage servicing rights amortization	92	88	258	345
Other general and administrative	1,495	1,382	4,405	4,165
Total Noninterest Expense	6,579	6,113	18,828	18,134
Income Before Federal Income Taxes	3,476	2,856	9,742	9,452
Federal Income Taxes	1,002	791	2,757	2,732
Net Income	2,474	2,065	6,985	6,720
Other Comprehensive Loss (Net of Tax):
Unrealized loss on securities, net of tax benefit of $105, $82, $16, and $3,001 respectively	(204)	(159)	(32)	(5,825)
Comprehensive Income	$ 2,270	$ 1,906	$ 6,953	$ 895
Basic Earnings Per Share	$ 0.54	$ 0.45	$ 1.51	$ 1.44
Weighted Average Shares Outstanding	4,621,298	4,682,655	4,628,429	4,682,092
Dividends Declared	$ 0.21	$ 0.20	$ 0.63	$ 0.60

CONDENSED CONSOLIDATED STATEMENT OF INCOME & COMPREHENSIVE INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]
Unrealized gain (loss) on securities, tax benefit (expense)	$ 105	$ 82	$ 16	$ 3,001

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Cash Flows from Operating Activities
Net income	$ 2,474	$ 2,065	$ 6,985	$ 6,720
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation			1,091	916
Amortization of securities, net			1,130	1,714
Amortization of servicing rights	92	88	258	345
Amortization of core deposit intangible			360	234	$ 319
Compensation expense related to stock awards			205	202
Provision for loan loss	282	303	1,154	582	858
Gain on sale of loans	(205)	(176)	(497)	(978)
Originations of loans held for sale			(26,312)	(54,874)
Proceeds from sale of loans held for sale			30,391	57,957
Loss on sale of other assets	95	21	153	147
Gain on sales of securities available for sale	(192)	(134)	(494)	(732)
Change in other assets and other liabilities, net			(1,369)	(521)
Net cash provided by operating activities			13,055	11,712
Activity in securities:
Maturities, prepayments and calls			13,281	28,722
Sales			57,928	63,570
Purchases			0	(83,310)
Proceeds from sale of fixed assets			9	35
Additions to premises and equipment			(2,684)	(1,804)
Loan originations and principal collections, net			(36,505)	(25,783)
Net cash provided by (used in) investing activities			32,029	(18,570)
Cash Flows from Financing Activities
Net increase in deposits			(31,558)	(17,684)
Net change in short-term debt			(7,537)	10,010
Repayments of FHLB advances			(4,500)	(4,500)
Purchase of Treasury Stock			(576)	(734)
Cash dividends paid on common stock			(2,897)	(2,791)
Net cash used in financing activities			(47,068)	(15,699)
Change in Cash and Cash Equivalents			(1,984)	(22,557)
Cash and cash equivalents - Beginning of year			19,263	44,092	44,092
Cash and cash equivalents - End of period	$ 17,279	$ 21,535	17,279	21,535	$ 19,263
Cash paid during the year for:
Interest			2,918	3,689
Income taxes			2,137	2,690
Noncash investing activities:
Transfer of loans to other real estate owned			$ 139	$ 945

BASIS OF PRESENTATION

9 Months Ended

Sep. 30, 2014

Accounting Policies [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 nine months ended September 30, 2014 are not necessarily indicative of the results that are expected for the year ended December 31, 2014. 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, 2013.

ASSET PURCHASES

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

ASSET PURCHASES

NOTE 2

ASSET PURCHASES

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.

An office was purchased on December 13, 2013 in Custar, Ohio. Core deposit intangible assets of $1.17 million were recognized and are being amortized over its remaining economic useful life of the deposits of 7 years on a straight line basis.

The amortization expense for the year ended December 31, 2013 was $319 thousand. Of the $480 thousand to be expensed in 2014, $360 thousand has been expensed as of September 30, 2014.


	(In Thousands)
	Knisley		Hicksville		Custar		Total
2014	$	157	$	156	$	167	$	480
2015		—		155		167		322
2016		—		155		167		322
2017		—		77		167		244
2018		—		—		167		167
Thereafter		—		—		330		330

	$	157	$	543	$	1,165	$	1,865

- 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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+ Details

SECURITIES

9 Months Ended

Sep. 30, 2014

Investments, Debt and Equity Securities [Abstract]

SECURITIES

NOTE 3

SECURITIES

The amortized cost and fair value of securities, with gross unrealized gains and losses, follows:


	(In Thousands)
	September 30, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Available-for-Sale:
U.S. Treasury	$	25,892	$	—	$	(610	)	$	25,282
U.S. Government agency		120,245		534		(1,823	)		118,956
Mortgage-backed securities		30,773		536		(176	)		31,133
State and local governments		76,248		1,864		(364	)		77,748

	$	253,158	$	2,934	$	(2,973	)	$	253,119


	(In Thousands)
	December 31, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Available-for-Sale:
U.S. Treasury	$	26,067	$	—	$	(795	)	$	25,272
U.S. Government agency		174,772		1,386		(3,186	)		172,972
Mortgage-backed securities		44,638		728		(574	)		44,792
State and local governments		79,023		2,909		(459	)		81,473

	$	324,500	$	5,023	$	(5,014	)	$	324,509

Investment securities will at times depreciate to an unrealized loss position. The Company utilizes the following criteria to assess whether impairment is other than temporary. No one item by itself will necessarily signal that a security should be recognized as an other than temporary impairment.

1.	The fair value of the security has significantly declined from book value.

2.	A downgrade has occurred that lowered the credit rating to below investment grade (below Baa3 by Moody and BBB – by Standard and Poors.)

3.	Dividends have been reduced or eliminated or scheduled interest payments have not been made.

4.	The underwater security has longer than 10 years to maturity and the loss position had existed for more than 3 years.

5.	Management does not possess both the intent and ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value.

If the impairment is judged to be other than temporary, the cost basis of the individual security shall be written down to fair value, thereby establishing a new cost basis. The new cost basis shall not be changed for subsequent recoveries in fair value. The amount of the write down shall be included in current earnings as a realized loss. The recovery in fair value, if any, shall be recognized in earnings when the security is sold. The table below is presented by category of security and length of time in a continuous loss position. The Company currently does not hold any securities with other than temporary impairment.

Information pertaining to securities with gross unrealized losses at September 30, 2014 and December 31, 2013, aggregated by investment category and length of time that individual securities have been in a continuous loss position follows:


	(In Thousands)
	September 30, 2014
	Less Than Twelve Months					Twelve Months & Over
	Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value
U.S. Treasury	$	—		$	—	$	(610	)	$	25,282
U.S. Government agency		(7	)		5,488		(1,816	)		85,088
Mortgage-backed securities		(10	)		4,654		(166	)		8,227
State and local governments		(234	)		7,866		(130	)		9,342

Total available-for-sale securities	$	(251	)	$	18,008	$	(2,722	)	$	127,939


	(In Thousands)
	December 31, 2013
	Less Than Twelve Months					Twelve Months & Over
	Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value
U.S. Treasury	$	(795	)	$	25,272	$	—		$	—
U.S. Government agency		(2,783	)		96,241		(403	)		4,598
Mortgage-backed securities		(574	)		23,171		—			—
State and local governments		(459	)		19,594		—			—

Total available-for-sale securities	$	(4,611	)	$	164,278	$	(403	)	$	4,598

Unrealized losses on securities have not been recognized into income because the issuers’ bonds are of high credit quality and the Company has the intent and ability to hold the securities for the foreseeable future. Additionally, the decline in value is primarily due to changes in interest rates since the securities were purchased. The fair value is expected to recover as the bonds approach the maturity date.

Below are the gross realized gains and losses as of September 30 for each of the years presented.


	(In Thousands)
	2014			2013
Gross realized gains	$	638		$	735
Gross realized losses		(144	)		(3	)


Net realized gains	$	494		$	732


Tax expense related to net realized gains	$	168		$	249

The net realized gain on sales and related tax expense is a reclassification out of accumulated other comprehensive income. The net realized gain is included in net gain on sale of securities available-for-sale and the related tax expense is included in income tax expense in the condensed consolidated statements of income and comprehensive income.

The amortized cost and fair value of debt securities at September 30, 2014, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.


	(In Thousands)
	Amortized Cost		Fair Value
One year or less	$	20,590	$	20,827
After one year through five years		146,785		146,351
After five years through ten years		46,793		46,842
After ten years		8,217		7,966

Total	$	222,385	$	221,986
Mortgage-backed securities		30,773		31,133

Total	$	253,158	$	253,119

Investments with a carrying value and fair value of $176.9 million at September 30, 2014 and $205.2 million at December 31, 2013 were pledged to secure public deposits and securities sold under repurchase agreements.

Other securities include Federal Home Loan Bank of Cincinnati and Farmer Mac stock as of September 30, 2014. Federal Home Loan Bank of Indianapolis stock which was acquired in the Knisely acquisition, completely redeemed in early 2013. The stock acquired had a five-year redemption period. The stock is carried at cost, which approximates fair value.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References + Details

LOANS

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

LOANS

NOTE 4

LOANS

The Company had $678 thousand in consumer real estate loans held for sale as of September 30, 2014 as compared to $556 thousand in loans held for sale on December 31, 2013. Due to lack of materiality, these loans are included in the Consumer Real Estate loans below.

Loan balances as of September 30, 2014 and December 31, 2013:


	(In Thousands)
Loans:	September 30, 2014			December 31, 2013
Consumer real estate	$	97,651		$	92,438
Agricultural real estate		48,812			44,301
Agricultural		67,221			65,449
Commercial real estate		274,074			248,893
Commercial and industrial		92,926			99,498
Consumer		23,455			21,406
Industrial Development Bonds		4,854			4,358

		608,993			576,343
Less: Net deferred loan fees and costs		(389	)		(230	)

		608,604			576,113
Less: Allowance for loan losses		(5,916	)		(5,194	)


Loans - Net	$	602,688		$	570,919

The following is a maturity schedule by major category of loans as of September 30, 2014:


	Maturities (In Thousands)
	Within One Year		After One Year Within Five Years		After Five Years
Consumer Real Estate	$	10,820	$	19,204	$	67,627
Agricultural Real Estate		3,558		14,253		31,001
Agricultural		39,834		23,228		4,159
Commercial Real Estate		43,036		92,764		138,274
Commercial/Industrial		55,248		31,686		5,992
Consumer		5,307		14,137		4,011
Industrial Development Bonds		2,363		340		2,151

The distribution of fixed rate loans and variable rate loans by major loan category is as follows as of September 30, 2014. 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
Consumer Real Estate	$	77,757	$	19,894
Agricultural Real Estate		34,129		14,683
Agricultural		62,153		5,068
Commercial Real Estate		175,742		98,332
Commercial/Industrial		69,495		23,431
Consumer		19,191		4,264
Industrial Development Bonds		4,685		169

As of September 30, 2014 and December 31, 2013 one to four family residential mortgage loans amounting to $22.0 and $24.2 million, respectively, have been pledged as security for loans the Bank has received from the Federal Home Loan Bank.

Unless listed separately, 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 September 30, 2014 and December 31, 2013, net of deferred fees:


	(In Thousands)
September 30, 2014	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer Real Estate	$	576	$	150	$	489	$	1,215	$	96,436	$	97,651	$	—
Agricultural Real Estate		25		—		—		25		48,787		48,812		—
Agricultural		—		—		—		—		67,221		67,221		—
Commercial Real Estate		56		709		—		765		273,309		274,074		—
Commercial and Industrial		—		—		—		—		97,780		97,780		—
Consumer		60		18		5		83		22,983		23,066		—

Total	$	717	$	877	$	494	$	2,088	$	606,516	$	608,604	$	—


December 31, 2013	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing

Consumer Real Estate	$	778	$	—	$	234	$	1,012	$	91,426	$	92,438	$	—
Agricultural Real Estate		—		—		—		—		44,301		44,301		—
Agricultural		—		—		—		—		65,449		65,449		—
Commercial Real Estate		—		—		373		373		248,520		248,893		—
Commercial and Industrial		—		—		26		26		103,830		103,856		—
Consumer		28		2		—		30		21,146		21,176		—

Total	$	806	$	2	$	633	$	1,441	$	574,672	$	576,113	$	—

The following table presents the recorded investment in nonaccrual loans by class of loans as of September 30, 2014 and December 31, 2013:


	(In Thousands)
	September 30 2014		December 31 2013

Consumer Real Estate	$	568	$	483
Agricultural Real Estate		—		—
Agricultural		2		—
Commercial Real Estate		709		2,436
Commercial and Industrial		350		410
Consumer		5		—

Total	$	1,634	$	3,329

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 class based on the most recent analysis performed as of September 30, 2014 and December 31, 2013:


	(In Thousands)
	Agricultural Real Estate		Agricultural		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds
September 30, 2014
1-2	$	3,961	$	7,964	$	1,250	$	212	$	—
3		14,844		23,115		51,943		22,552		4,392
4		29,512		36,142		216,262		67,672		462
5		276		—		1,828		2,085		—
6		219		—		2,791		174		—
7		—		—		—		231		—
8		—		—		—		—		—

Total	$	48,812	$	67,221	$	274,074	$	92,926	$	4,854


	Agricultural Real Estate		Agricultural		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds
December 31, 2013
1-2	$	3,764	$	9,263	$	1,104	$	2,525	$	—
3		14,588		27,212		55,060		21,610		3,869
4		25,186		28,974		182,277		72,059		489
5		729		—		4,987		2,119		—
6		34		—		5,092		758		—
7		—		—		373		427		—
8		—		—		—		—		—

Total	$	44,301	$	65,449	$	248,893	$	99,498	$	4,358

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 September 30, 2014 and December 31, 2013.


	(In Thousands)
	Consumer Real Estate		Consumer Real Estate
	September 30 2014		December 31 2013
Grade
Pass	$	96,961	$	92,226
Special Mention (5)		—		—
Substandard (6)		552		18
Doubtful (7)		138		194

Total	$	97,651	$	92,438


	(In Thousands)
	Consumer - Credit				Consumer - Other
	September 30 2014		December 31 2013		September 30 2014		December 31 2013
Performing	$	3,618	$	3,721	$	19,421	$	17,425
Nonperforming		—		—		27		30

Total	$	3,618	$	3,721	$	19,448	$	17,455

Information about impaired loans as of September 30, 2014, December 31, 2013 and September 30, 2013 are as follows:


	September 30, 2014		December 31, 2013		September 30, 2013

Impaired loans without a valuation allowance	$	1,209	$	924	$	253

Impaired loans with a valuation allowance		477		1,516		1,308


Total impaired loans	$	1,686	$	2,440	$	1,561


Valuation allowance related to impaired loans	$	252	$	516	$	423
Total non-accrual loans	$	1,634	$	3,329	$	2,908
Total loans past-due ninety days or more and still accruing	$	—	$	—	$	—

Quarter ended average investment in impaired loans	$	1,788	$	2,532	$	1,879

Year to date average investment in impaired loans	$	1,989	$	3,274	$	3,521

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

The Bank had approximately $824.4 thousand of its impaired loans classified as troubled debt restructured as of September 30, 2014, $861.2 thousand as of December 31, 2013 and $378.0 thousand as of September 30, 2013.

The following table represents three months and nine months ended September 30, 2014.

(In Thousands)

Three Months

September 30, 2014

Number of
Contracts

Pre-
Modification
Outstanding

Post-
Modification
Outstanding

Troubled Debt
Restructurings

Modified in the
Last 3 Months

Recorded
Investment

Ag Real Estate

—

(In Thousands)

Nine Months

September 30, 2014

Number of
Contracts

Pre-
Modification
Outstanding

Post-
Modification
Outstanding

Troubled Debt
Restructurings

Modified in the
Last 9 Months

Recorded
Investment

Ag Real Estate

153

141

The following table represents three months and nine months ended September 30, 2013.


		(In Thousands)
Three Months September 30, 2013	Number of Contracts	Pre- Modification Outstanding		Post- Modification Outstanding
Troubled Debt Restructurings	Modified in the Last 3 Months	Recorded Investment		Recorded Investment
Commercial and Industrial		$	—	$	—

(In Thousands)

Nine Months

September 30, 2013

Number of
Contracts

Pre-
Modification
Outstanding

Post-
Modification
Outstanding

Troubled Debt
Restructurings

Modified in the
Last 9 Months

Recorded
Investment

Commercial and Industrial

For the three and nine month periods ended September 30, 2014 and 2013, there were no TDRs that subsequently defaulted after modification.

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 September 30, 2014 and September 30, 2013.


	(In Thousands)
Three Months Ended September 30, 2014	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	26	$	26	$	—	$	26	$	—
Agricultural real estate		—		—		—		94		7
Agricultural		—		—		—		—		—
Commercial real estate		709		709		—		739		—
Commercial and industrial		474		474		—		476		7
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		139		139		49		112		1
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		—		—		—		—		—
Commercial and industrial		338		338		203		341		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	165	$	165	$	49	$	138	$	1

Agricultural real estate	$	—	$	—	$	—	$	94	$	7

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	709	$	709	$	—	$	739	$	—

Commercial and industrial	$	812	$	812	$	203	$	817	$	7

Consumer	$	—	$	—	$	—	$	—	$	—


	(In Thousands)
Three Months Ended September 30, 2013	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	152	$	224	$	—	$	224	$	6
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		101		101		—		364		—
Commercial and industrial		—		—		—		—		—
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		372		372		114		273		1
Agricultural real estate		88		88		9		88		—
Agricultural		—		—		—		—		—
Commercial real estate		470		717		219		514		—
Commercial and industrial		378		378		81		416		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	524	$	596	$	114	$	497	$	7

Agricultural real estate	$	88	$	88	$	9	$	88	$	—

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	571	$	818	$	219	$	878	$	—

Commercial and industrial	$	378	$	378	$	81	$	416	$	—

Consumer	$	—	$	—	$	—	$	—	$	—

The following table presents loans individually evaluated for impairment by class of loans for nine months ended September 30, 2014 and September 30, 2013.


	(In Thousands)
Nine Months Ended September 30, 2014	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	26	$	26	$	—	$	38	$	1
Agricultural real estate		—		—		—		125		8
Agricultural		—		—		—		—		—
Commercial real estate		709		709		—		829		9
Commercial and industrial		474		474		—		279		7
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		139		139		49		122		24
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		—		—		—		32		—
Commercial and industrial		338		338		203		564		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	165	$	165	$	49	$	160	$	25

Agricultural real estate	$	—	$	—	$	—	$	125	$	8

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	709	$	709	$	—	$	861	$	9

Commercial and industrial	$	812	$	812	$	203	$	843	$	7

Consumer	$	—	$	—	$	—	$	—	$	—


	(In Thousands)
Nine Months Ended September 30, 2013	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	152	$	224	$	—	$	162	$	7
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		101		101		—		536		—
Commercial and industrial		—		—		—		198		—
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		372		372		114		172		4
Agricultural real estate		88		88		9		66		—
Agricultural		—		—		—		—		—
Commercial real estate		470		717		219		393		—
Commercial and industrial		378		378		81		1,940		1
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	524	$	596	$	114	$	334	$	11

Agricultural real estate	$	88	$	88	$	9	$	66	$	—

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	571	$	818	$	219	$	929	$	—

Commercial and industrial	$	378	$	378	$	81	$	2,138	$	1

Consumer	$	—	$	—	$	—	$	—	$	—

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)
	Nine Months Ended September 30, 2014			Twelve Months Ended December 31, 2013
Allowance for Loan & Lease Losses
Balance at beginning of year	$	5,194		$	5,224
Provision for loan loss		1,154			858
Loans charged off		(630	)		(1,262	)
Recoveries		198			374

Allowance for Loan & Lease Losses	$	5,916		$	5,194

Allowance for Unfunded Loan Commitments & Letters of Credit	$	196		$	163

Total Allowance for Credit Losses	$	6,112		$	5,357

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 ACL 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 September 30, 2014 and September 30, 2013 is as follows:


	(In Thousands)
	Consumer Real Estate		Agricultural Real Estate		Agricultural		Commercial Real Estate			Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total

Three Months Ended September 30, 2014
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	569	$	125	$	317	$	1,886		$	1,469		$	290		$	186	$	1,007	$	5,849
Charge Offs		—		—		—		—			—			(95	)		—		—	$	(95	)
Recoveries		11		—		1		—			5			49			—		—	$	66
Provision (Credit)		218		3		18		(54	)		(149	)		57			—		189	$	282
Other Non-interest expense related to unfunded		—		—		—		—			—			—			10		—	$	10

Ending Balance	$	798	$	128	$	336	$	1,832		$	1,325		$	301		$	196	$	1,196	$	6,112

Ending balance: individually evaluated for impairment	$	49	$	—	$	—	$	—		$	203		$	—		$	—	$	—	$	252
Ending balance: collectively evaluated for impairment	$	749	$	128	$	336	$	1,832		$	1,122		$	301		$	196	$	1,196	$	5,860

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

FINANCING RECEIVABLES:
Ending balance	$	97,651	$	48,812	$	67,221	$	274,074		$	97,780		$	23,066		$	—	$	—	$	608,604

Ending balance: individually evaluated for impairment	$	165	$	—	$	—	$	709		$	812		$	—		$	—	$	—	$	1,686
Ending balance: collectively evaluated for impairment	$	97,486	$	48,812	$	67,221	$	273,365		$	96,968		$	23,066		$	—	$	—	$	606,918

Ending balance: loans acquired with deteriorated credit quality	$	527	$	—	$	—	$	—		$	—		$	—		$	—	$	—	$	527


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate			Agricultural		Commercial Real Estate		Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit			Unallocated			Total

Three Months Ended September 30, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	361		$	115		$	277	$	1,460	$	2,138		$	266		$	187		$	680		$	5,484
Charge Offs		(12	)		—			—		—		(513	)		(122	)		—			—		$	(647	)
Recoveries		6			—			1		—		17			53			—			—		$	77
Provision (Credit)		52			(1	)		4		523		(313	)		76			—			(38	)	$	303
Other Non-interest expense related to unfunded		—			—			—		—		—			—			(18	)		—		$	(18	)

Ending Balance	$	407		$	114		$	282	$	1,983	$	1,329		$	273		$	169		$	642		$	5,199

Ending balance: individually evaluated for impairment	$	114		$	9		$	—	$	219	$	80		$	—		$	—		$	—		$	422
Ending balance: collectively evaluated for impairment	$	293		$	105		$	282	$	1,764	$	1,249		$	273		$	169		$	642		$	4,777

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

FINANCING RECEIVABLES:
Ending balance	$	79,268		$	37,758		$	56,752	$	232,104	$	96,643		$	20,801		$	—		$	—		$	523,326

Ending balance: individually evaluated for impairment	$	524		$	88		$	—	$	571	$	378		$	—		$	—		$	—		$	1,561
Ending balance: collectively evaluated for impairment	$	78,744		$	37,670		$	56,752	$	231,533	$	96,265		$	20,801		$	—		$	—		$	521,765

Ending balance: loans acquired with deteriorated credit quality	$	539		$	—		$	—	$	—	$	—		$	—		$	—		$	—		$	539

Additional analysis related to the allowance for credit losses for nine months ended September 30, 2014 and September 30, 2013 is as follows:


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate			Agricultural		Commercial Real Estate			Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total

Nine Months Ended September 30, 2014
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	257		$	131		$	326	$	2,107		$	1,359		$	292		$	163	$	722	$	5,357
Charge Offs		(130	)		—			—		(230	)		—			(270	)		—		—	$	(630	)
Recoveries		28			—			4		3			15			148			—		—	$	198
Provision (Credit)		643			(3	)		6		(48	)		(49	)		131			—		474	$	1,154
Other Non-interest expense related to unfunded		—			—			—		—			—			—			33		—	$	33

Ending Balance	$	798		$	128		$	336	$	1,832		$	1,325		$	301		$	196	$	1,196	$	6,112

Ending balance: individually evaluated for impairment	$	49		$	—		$	—	$	—		$	203		$	—		$	—	$	—	$	252
Ending balance: collectively evaluated for impairment	$	749		$	128		$	336	$	1,832		$	1,122		$	301		$	196	$	1,196	$	5,860

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

FINANCING RECEIVABLES:
Ending balance	$	97,651		$	48,812		$	67,221	$	274,074		$	97,780		$	23,066		$	—	$	—	$	608,604

Ending balance: individually evaluated for impairment	$	165		$	—		$	—	$	709		$	812		$	—		$	—	$	—	$	1,686
Ending balance: collectively evaluated for impairment	$	97,486		$	48,812		$	67,221	$	273,365		$	96,968		$	23,066		$	—	$	—	$	606,918

Ending balance: loans acquired with deteriorated credit quality	$	527		$	—		$	—	$	—		$	—		$	—		$	—	$	—	$	527


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate		Agricultural			Commercial Real Estate			Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total

Nine Months Ended September 30, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	368		$	113	$	290		$	1,749		$	2,183		$	268		$	162	$	253	$	5,386
Charge Offs		(112	)		—		—			(64	)		(513	)		(319	)		—		—	$	(1,008	)
Recoveries		15			—		5			1			73			139			—		—	$	233
Provision (Credit)		136			1		(13	)		297			(414	)		185			—		389	$	581
Other Non-interest expense related to unfunded		—			—		—			—			—			—			7		—	$	7

Ending Balance	$	407		$	114	$	282		$	1,983		$	1,329		$	273		$	169	$	642	$	5,199

Ending balance: individually evaluated for impairment	$	114		$	9	$	—		$	219		$	80		$	—		$	—	$	—	$	422
Ending balance: collectively evaluated for impairment	$	293		$	105	$	282		$	1,764		$	1,249		$	273		$	169	$	642	$	4,777

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

FINANCING RECEIVABLES:
Ending balance	$	79,268		$	37,758	$	56,752		$	232,104		$	96,643		$	20,801		$	—	$	—	$	523,326

Ending balance: individually evaluated for impairment	$	524		$	88	$	—		$	571		$	378		$	—		$	—	$	—	$	1,561
Ending balance: collectively evaluated for impairment	$	78,744		$	37,670	$	56,752		$	231,533		$	96,265		$	20,801		$	—	$	—	$	521,765

Ending balance: loans acquired with deteriorated credit quality	$	539		$	—	$	—		$	—		$	—		$	—		$	—	$	—	$	539

- 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 + Details

FAIR VALUE OF INSTRUMENTS

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

FAIR VALUE OF INSTRUMENTS

NOTE 5

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 – Available-for-sale

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, net

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 September 30, 2014 and December 31, 2013 are reflected below.


	(In Thousands)
	September 30, 2014
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	17,279	$	17,279	$	17,279	$	—	$	—
Securities - available-for-sale		253,119		253,119		25,282		219,930		7,907
Other Securities		3,717		3,717		—		—		3,717
Loans, net		602,688		619,041		—		—		619,041
Interest receivable		4,210		4,210		—		—		4,210

Total Assets	$	881,013	$	897,366	$	42,561	$	219,930	$	634,875


Financial Liabilities:
Interest bearing Deposits	$	419,526	$	419,499	$	—	$	—	$	419,499
Non-interest bearing Deposits		120,103		120,103		—		120,103		—
Time Deposits		205,277		206,950		—		—		204,492

Total Deposits	$	744,906	$	746,552	$	—	$	120,103	$	623,991

Short-term borrowings		62,219		62,219		—		—		62,219
Interest payable		197		197		—		—		197
Dividends payable		965		965		—		965		—

Total Liabilities	$	808,287	$	809,933	$	—	$	121,068	$	686,407


	(In Thousands)
	December 31, 2013
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	19,263	$	19,263	$	19,263	$	—	$	—
Securities - available-for-sale		324,509		324,509		25,272		288,891		10,346
Other Securities		4,216		4,216		—		—		4,216
Loans, net		570,919		579,992		—		—		579,992
Interest receivable		3,694		3,694		—		—		3,694

Total Assets	$	922,601	$	931,674	$	44,535	$	288,891	$	598,248


Financial Liabilities:
Interest bearing Deposits	$	429,652	$	429,750	$	—	$	—	$	429,750
Non-interest bearing Deposits		110,452		110,452		—		110,452		—
Time Deposits		236,360		236,027		—		—		236,027

Total Deposits	$	776,464	$	776,229	$	—	$	110,452	$	665,777

Short-term borrowings		69,756		69,756		—		—		69,756
Federal Home Loan Bank advances		4,500		4,570		—		—		4,570
Interest payable		223		223		—		—		223
Dividends payable		967		967		—		967		—

Total Liabilities	$	851,910	$	851,745	$	—	$	111,419	$	740,326

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.

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. The Bank holds some local municipals that the Bank evaluates based on the credit strength of the underlying project such as hospital or retirement housing. 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 September 30, 2014 and December 31, 2013, 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)
September 30, 2014	Quoted Prices in Active Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Observable Inputs (Level 3)
Assets-(Securities Available for Sale)
U.S. Treasury	$	25,282	$	—	$	—
U.S. Government agency				118,956		—
Mortgage-backed securities				31,133		—
State and local governments		—		69,841		7,907

Total Securities Available for Sale	$	25,282	$	219,930	$	7,907


December 31, 2013	Quoted Prices in Active Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Observable Inputs (Level 3)
Assets-(Securities Available for Sale)
U.S. Treasury	$	25,272	$	—	$	—
U.S. Government agency		—		172,972		—
Mortgage-backed securities		—		44,792		—
State and local governments		—		71,127		10,346

Total Securities Available for Sale	$	25,272	$	288,891	$	10,346

The following table represents the changes in the Level 3 fair-value category of which unobservable inputs are relied upon as of September 30, 2014 and September 30, 2013.


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments Tax-Exempt			State and Local Governments Taxable			State and Local Governments Total
Balance at January 1, 2014	$	8,802		$	1,544		$	10,346

Change in Market Value		(1,262	)		(357	)		(1,619	)

Payments & Maturities		(820	)		—			(820	)


Balance at September 30, 2014	$	6,720		$	1,187		$	7,907


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments Tax-Exempt			State and Local Governments Taxable		State and Local Governments Total
Balance at January 1, 2013	$	14,863		$	1,545	$	16,408

Change in Market Value		(497	)		—		(497	)

Purchases		519			—		519

Payments & Maturities		(4,388	)		—		(4,388	)


Balance at September 30, 2013	$	10,497		$	1,545	$	12,042

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 September 30, 2014 and December 31, 2013, 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.)

The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements:


	Fair Value at September 30, 2014		Valuation Technique	Unobservable Inputs	Range (Weighted Average)

State and political subdivision securities	$	7,907	Discounted cash flow	Credit strength of underlying project or entity / Discount rate		0-5	%

Impaired Loans	$	1,434	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability		0-50	%

Other real estate owned - residential	$	618	Appraisals	Discount to reflect current market		0-20	%

Other real estate owned - commercial	$	646	Appraisals	Discount to reflect current market		0-20	%


	Fair Value at December 31, 2013		Valuation Technique	Unobservable Inputs	Range (Weighted Average)

State and political subdivision securities	$	10,346	Discounted cash flow	Credit strength of underlying project or entity / Discount rate		0-5	%

Impaired Loans	$	1,924	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability		0-50	%

Other real estate - owned residential	$	964	Appraisals	Discount to reflect current market		0-20	%

Other real estate - owned commercial	$	1,127	Appraisals	Discount to reflect current market		0-20	%

At September 30, 2014 and December 31, 2013, impaired loans categorized as Level 3 were $1.4 and $1.9 million, respectively. The specific allocation for impaired loans was $256 and $516 thousand as of September 30, 2014 and December 31, 2013, 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 September 30, 2014 and December 31, 2013:


	Assets Measured at Fair Value on a Nonrecurring Basis at September 30, 2014
(In Thousands)	Balance at September 30, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Impaired loans	$	1,434	$	—	$	—	$	1,434

Other real estate owned residential mortgages	$	618	$	—	$	—	$	618

Other real estate owned commercial	$	646	$	—	$	—	$	646


	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2013
(In Thousands)	Balance at December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Impaired loans	$	1,924	$	—	$	—	$	1,924

Other real estate owned residential mortgages	$	964	$	—	$	—	$	964

Other real estate owned commercial	$	1,127	$	—	$	—	$	1,127

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 September 30, 2014 and December 31, 2013, the Company estimates that there is no impairment of these assets.

- 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 + Details

FAIR VALUE OF INSTRUMENTS (Policies)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Cash and Cash Equivalents

Securities

Other Securities - Available-for-sale

Other Securities – Available-for-sale

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, net

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 September 30, 2014 and December 31, 2013 are reflected below.


	(In Thousands)
	September 30, 2014
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	17,279	$	17,279	$	17,279	$	—	$	—
Securities - available-for-sale		253,119		253,119		25,282		219,930		7,907
Other Securities		3,717		3,717		—		—		3,717
Loans, net		602,688		619,041		—		—		619,041
Interest receivable		4,210		4,210		—		—		4,210

Total Assets	$	881,013	$	897,366	$	42,561	$	219,930	$	634,875


Financial Liabilities:
Interest bearing Deposits	$	419,526	$	419,499	$	—	$	—	$	419,499
Non-interest bearing Deposits		120,103		120,103		—		120,103		—
Time Deposits		205,277		206,950		—		—		204,492

Total Deposits	$	744,906	$	746,552	$	—	$	120,103	$	623,991

Short-term borrowings		62,219		62,219		—		—		62,219
Interest payable		197		197		—		—		197
Dividends payable		965		965		—		965		—

Total Liabilities	$	808,287	$	809,933	$	—	$	121,068	$	686,407


	(In Thousands)
	December 31, 2013
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	19,263	$	19,263	$	19,263	$	—	$	—
Securities - available-for-sale		324,509		324,509		25,272		288,891		10,346
Other Securities		4,216		4,216		—		—		4,216
Loans, net		570,919		579,992		—		—		579,992
Interest receivable		3,694		3,694		—		—		3,694

Total Assets	$	922,601	$	931,674	$	44,535	$	288,891	$	598,248


Financial Liabilities:
Interest bearing Deposits	$	429,652	$	429,750	$	—	$	—	$	429,750
Non-interest bearing Deposits		110,452		110,452		—		110,452		—
Time Deposits		236,360		236,027		—		—		236,027

Total Deposits	$	776,464	$	776,229	$	—	$	110,452	$	665,777

Short-term borrowings		69,756		69,756		—		—		69,756
Federal Home Loan Bank advances		4,500		4,570		—		—		4,570
Interest payable		223		223		—		—		223
Dividends payable		967		967		—		967		—

Total Liabilities	$	851,910	$	851,745	$	—	$	111,419	$	740,326

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.


Assets and Liabilities Measured at Fair Value on a Recurring Basis (In Thousands)
September 30, 2014	Quoted Prices in Active Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Observable Inputs (Level 3)
Assets-(Securities Available for Sale)
U.S. Treasury	$	25,282	$	—	$	—
U.S. Government agency				118,956		—
Mortgage-backed securities				31,133		—
State and local governments		—		69,841		7,907

Total Securities Available for Sale	$	25,282	$	219,930	$	7,907


December 31, 2013	Quoted Prices in Active Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Observable Inputs (Level 3)
Assets-(Securities Available for Sale)
U.S. Treasury	$	25,272	$	—	$	—
U.S. Government agency		—		172,972		—
Mortgage-backed securities		—		44,792		—
State and local governments		—		71,127		10,346

Total Securities Available for Sale	$	25,272	$	288,891	$	10,346

The following table represents the changes in the Level 3 fair-value category of which unobservable inputs are relied upon as of September 30, 2014 and September 30, 2013.


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments Tax-Exempt			State and Local Governments Taxable			State and Local Governments Total
Balance at January 1, 2014	$	8,802		$	1,544		$	10,346

Change in Market Value		(1,262	)		(357	)		(1,619	)

Payments & Maturities		(820	)		—			(820	)


Balance at September 30, 2014	$	6,720		$	1,187		$	7,907


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments Tax-Exempt			State and Local Governments Taxable		State and Local Governments Total
Balance at January 1, 2013	$	14,863		$	1,545	$	16,408

Change in Market Value		(497	)		—		(497	)

Purchases		519			—		519

Payments & Maturities		(4,388	)		—		(4,388	)


Balance at September 30, 2013	$	10,497		$	1,545	$	12,042

The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements:


	Fair Value at September 30, 2014		Valuation Technique	Unobservable Inputs	Range (Weighted Average)

State and political subdivision securities	$	7,907	Discounted cash flow	Credit strength of underlying project or entity / Discount rate		0-5	%

Impaired Loans	$	1,434	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability		0-50	%

Other real estate owned - residential	$	618	Appraisals	Discount to reflect current market		0-20	%

Other real estate owned - commercial	$	646	Appraisals	Discount to reflect current market		0-20	%


	Fair Value at December 31, 2013		Valuation Technique	Unobservable Inputs	Range (Weighted Average)

State and political subdivision securities	$	10,346	Discounted cash flow	Credit strength of underlying project or entity / Discount rate		0-5	%

Impaired Loans	$	1,924	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability		0-50	%

Other real estate - owned residential	$	964	Appraisals	Discount to reflect current market		0-20	%

Other real estate - owned commercial	$	1,127	Appraisals	Discount to reflect current market		0-20	%

The following table presents impaired loans and other real estate owned as recorded at fair value on September 30, 2014 and December 31, 2013:


	Assets Measured at Fair Value on a Nonrecurring Basis at September 30, 2014
(In Thousands)	Balance at September 30, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Impaired loans	$	1,434	$	—	$	—	$	1,434

Other real estate owned residential mortgages	$	618	$	—	$	—	$	618

Other real estate owned commercial	$	646	$	—	$	—	$	646


	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2013
(In Thousands)	Balance at December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Impaired loans	$	1,924	$	—	$	—	$	1,924

Other real estate owned residential mortgages	$	964	$	—	$	—	$	964

Other real estate owned commercial	$	1,127	$	—	$	—	$	1,127

ASSET PURCHASES (Tables)

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Amortization Expense of Core Deposit Intangible Assets


	(In Thousands)
	Knisley		Hicksville		Custar		Total
2014	$	157	$	156	$	167	$	480
2015		—		155		167		322
2016		—		155		167		322
2017		—		77		167		244
2018		—		—		167		167
Thereafter		—		—		330		330

	$	157	$	543	$	1,165	$	1,865

SECURITIES (Tables)

9 Months Ended

Sep. 30, 2014

Investments, Debt and Equity Securities [Abstract]

Amortized Cost and Fair Value of Securities with Gross Unrealized Gains and Losses

The amortized cost and fair value of securities, with gross unrealized gains and losses, follows:


	(In Thousands)
	September 30, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Available-for-Sale:
U.S. Treasury	$	25,892	$	—	$	(610	)	$	25,282
U.S. Government agency		120,245		534		(1,823	)		118,956
Mortgage-backed securities		30,773		536		(176	)		31,133
State and local governments		76,248		1,864		(364	)		77,748

	$	253,158	$	2,934	$	(2,973	)	$	253,119


	(In Thousands)
	December 31, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Available-for-Sale:
U.S. Treasury	$	26,067	$	—	$	(795	)	$	25,272
U.S. Government agency		174,772		1,386		(3,186	)		172,972
Mortgage-backed securities		44,638		728		(574	)		44,792
State and local governments		79,023		2,909		(459	)		81,473

	$	324,500	$	5,023	$	(5,014	)	$	324,509

Gross Unrealized Losses, Aggregated by Investment Category and Length of Time


	(In Thousands)
	September 30, 2014
	Less Than Twelve Months					Twelve Months & Over
	Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value
U.S. Treasury	$	—		$	—	$	(610	)	$	25,282
U.S. Government agency		(7	)		5,488		(1,816	)		85,088
Mortgage-backed securities		(10	)		4,654		(166	)		8,227
State and local governments		(234	)		7,866		(130	)		9,342

Total available-for-sale securities	$	(251	)	$	18,008	$	(2,722	)	$	127,939


	(In Thousands)
	December 31, 2013
	Less Than Twelve Months					Twelve Months & Over
	Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value
U.S. Treasury	$	(795	)	$	25,272	$	—		$	—
U.S. Government agency		(2,783	)		96,241		(403	)		4,598
Mortgage-backed securities		(574	)		23,171		—			—
State and local governments		(459	)		19,594		—			—

Total available-for-sale securities	$	(4,611	)	$	164,278	$	(403	)	$	4,598

Gross Realized Gains and Losses

Below are the gross realized gains and losses as of September 30 for each of the years presented.


	(In Thousands)
	2014			2013
Gross realized gains	$	638		$	735
Gross realized losses		(144	)		(3	)

Net realized gains	$	494		$	732

Tax expense related to net realized gains	$	168		$	249

Amortized Cost and Fair Value of Debt Securities, by Contractual Maturity


	(In Thousands)
	Amortized Cost		Fair Value
One year or less	$	20,590	$	20,827
After one year through five years		146,785		146,351
After five years through ten years		46,793		46,842
After ten years		8,217		7,966

Total	$	222,385	$	221,986
Mortgage-backed securities		30,773		31,133

Total	$	253,158	$	253,119

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

LOANS (Tables)

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Loans

Loan balances as of September 30, 2014 and December 31, 2013:


	(In Thousands)
Loans:	September 30, 2014			December 31, 2013
Consumer real estate	$	97,651		$	92,438
Agricultural real estate		48,812			44,301
Agricultural		67,221			65,449
Commercial real estate		274,074			248,893
Commercial and industrial		92,926			99,498
Consumer		23,455			21,406
Industrial Development Bonds		4,854			4,358

		608,993			576,343
Less: Net deferred loan fees and costs		(389	)		(230	)

		608,604			576,113
Less: Allowance for loan losses		(5,916	)		(5,194	)

Loans - Net	$	602,688		$	570,919

Maturity Schedule by Major Category of Loans

The following is a maturity schedule by major category of loans as of September 30, 2014:


	Maturities (In Thousands)
	Within One Year		After One Year Within Five Years		After Five Years
Consumer Real Estate	$	10,820	$	19,204	$	67,627
Agricultural Real Estate		3,558		14,253		31,001
Agricultural		39,834		23,228		4,159
Commercial Real Estate		43,036		92,764		138,274
Commercial/Industrial		55,248		31,686		5,992
Consumer		5,307		14,137		4,011
Industrial Development Bonds		2,363		340		2,151

Distribution of Fixed Rate Loans and Variable Rate Loans by Major Loan Category


	(In Thousands)
	Fixed Rate		Variable Rate
Consumer Real Estate	$	77,757	$	19,894
Agricultural Real Estate		34,129		14,683
Agricultural		62,153		5,068
Commercial Real Estate		175,742		98,332
Commercial/Industrial		69,495		23,431
Consumer		19,191		4,264
Industrial Development Bonds		4,685		169

Contractual Aging of Recorded Investment in Past Due Loans by Portfolio Segment of Loans

The following table represents the contractual aging of the recorded investment in past due loans by portfolio segment of loans as of September 30, 2014 and December 31, 2013, net of deferred fees:


	(In Thousands)
September 30, 2014	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing
Consumer Real Estate	$	576	$	150	$	489	$	1,215	$	96,436	$	97,651	$	—
Agricultural Real Estate		25		—		—		25		48,787		48,812		—
Agricultural		—		—		—		—		67,221		67,221		—
Commercial Real Estate		56		709		—		765		273,309		274,074		—
Commercial and Industrial		—		—		—		—		97,780		97,780		—
Consumer		60		18		5		83		22,983		23,066		—

Total	$	717	$	877	$	494	$	2,088	$	606,516	$	608,604	$	—


December 31, 2013	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing
Consumer Real Estate	$	778	$	—	$	234	$	1,012	$	91,426	$	92,438	$	—
Agricultural Real Estate		—		—		—		—		44,301		44,301		—
Agricultural		—		—		—		—		65,449		65,449		—
Commercial Real Estate		—		—		373		373		248,520		248,893		—
Commercial and Industrial		—		—		26		26		103,830		103,856		—
Consumer		28		2		—		30		21,146		21,176		—

Total	$	806	$	2	$	633	$	1,441	$	574,672	$	576,113	$	—

Recorded Investment in Nonaccrual Loans by Portfolio Segment of Loans

The following table presents the recorded investment in nonaccrual loans by class of loans as of September 30, 2014 and December 31, 2013:


	(In Thousands)
	September 30 2014		December 31 2013
Consumer Real Estate	$	568	$	483
Agricultural Real Estate		—		—
Agricultural		2		—
Commercial Real Estate		709		2,436
Commercial and Industrial		350		410
Consumer		5		—

Total	$	1,634	$	3,329

Risk Category of Loans by Portfolio Segment

The following table represents the risk category of loans by class based on the most recent analysis performed as of September 30, 2014 and December 31, 2013:


	(In Thousands)
	Agricultural Real Estate		Agricultural		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds
September 30, 2014
1-2	$	3,961	$	7,964	$	1,250	$	212	$	—
3		14,844		23,115		51,943		22,552		4,392
4		29,512		36,142		216,262		67,672		462
5		276		—		1,828		2,085		—
6		219		—		2,791		174		—
7		—		—		—		231		—
8		—		—		—		—		—

Total	$	48,812	$	67,221	$	274,074	$	92,926	$	4,854


	Agricultural Real Estate		Agricultural		Commercial Real Estate		Commercial and Industrial		Industrial Development Bonds
December 31, 2013
1-2	$	3,764	$	9,263	$	1,104	$	2,525	$	—
3		14,588		27,212		55,060		21,610		3,869
4		25,186		28,974		182,277		72,059		489
5		729		—		4,987		2,119		—
6		34		—		5,092		758		—
7		—		—		373		427		—
8		—		—		—		—		—

Total	$	44,301	$	65,449	$	248,893	$	99,498	$	4,358

Recorded Investment in Those Classes Based on Payment Activity and Assigned Risk Grading

The following tables present the recorded investment in those classes based on payment activity and assigned risk grading as of September 30, 2014 and December 31, 2013.


	(In Thousands)
	Consumer Real Estate		Consumer Real Estate
	September 30 2014		December 31 2013
Grade
Pass	$	96,961	$	92,226
Special Mention (5)		—		—
Substandard (6)		552		18
Doubtful (7)		138		194

Total	$	97,651	$	92,438


	(In Thousands)
	Consumer - Credit				Consumer - Other
	September 30 2014		December 31 2013		September 30 2014		December 31 2013
Performing	$	3,618	$	3,721	$	19,421	$	17,425
Nonperforming		—		—		27		30

Total	$	3,618	$	3,721	$	19,448	$	17,455

Schedule of Impaired Loans

Information about impaired loans as of September 30, 2014, December 31, 2013 and September 30, 2013 are as follows:


	September 30, 2014		December 31, 2013		September 30, 2013

Impaired loans without a valuation allowance	$	1,209	$	924	$	253

Impaired loans with a valuation allowance		477		1,516		1,308


Total impaired loans	$	1,686	$	2,440	$	1,561


Valuation allowance related to impaired loans	$	252	$	516	$	423
Total non-accrual loans	$	1,634	$	3,329	$	2,908
Total loans past-due ninety days or more and still accruing	$	—	$	—	$	—

Quarter ended average investment in impaired loans	$	1,788	$	2,532	$	1,879

Year to date average investment in impaired loans	$	1,989	$	3,274	$	3,521

Impaired Loans Classified as Troubled Debt Restructured

The following table represents three months and nine months ended September 30, 2014.

(In Thousands)

Three Months

September 30, 2014

Number of
Contracts

Pre-
Modification
Outstanding

Post-
Modification
Outstanding

Troubled Debt
Restructurings

Modified in the
Last 3 Months

Recorded
Investment

Ag Real Estate

—

(In Thousands)

Nine Months

September 30, 2014

Number of
Contracts

Pre-
Modification
Outstanding

Post-
Modification
Outstanding

Troubled Debt
Restructurings

Modified in the
Last 9 Months

Recorded
Investment

Ag Real Estate

153

141

The following table represents three months and nine months ended September 30, 2013.


		(In Thousands)
Three Months September 30, 2013	Number of Contracts	Pre- Modification Outstanding		Post- Modification Outstanding
Troubled Debt Restructurings	Modified in the Last 3 Months	Recorded Investment		Recorded Investment
Commercial and Industrial		$	—	$	—

(In Thousands)

Nine Months

September 30, 2013

Number of
Contracts

Pre-
Modification
Outstanding

Post-
Modification
Outstanding

Troubled Debt
Restructurings

Modified in the
Last 9 Months

Recorded
Investment

Commercial and Industrial

Loans Individually Evaluated for Impairment by Portfolio Segment of Loans

The following table presents loans individually evaluated for impairment by class of loans for three months ended September 30, 2014 and September 30, 2013.


	(In Thousands)
Three Months Ended September 30, 2014	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	26	$	26	$	—	$	26	$	—
Agricultural real estate		—		—		—		94		7
Agricultural		—		—		—		—		—
Commercial real estate		709		709		—		739		—
Commercial and industrial		474		474		—		476		7
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		139		139		49		112		1
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		—		—		—		—		—
Commercial and industrial		338		338		203		341		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	165	$	165	$	49	$	138	$	1

Agricultural real estate	$	—	$	—	$	—	$	94	$	7

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	709	$	709	$	—	$	739	$	—

Commercial and industrial	$	812	$	812	$	203	$	817	$	7

Consumer	$	—	$	—	$	—	$	—	$	—


	(In Thousands)
Three Months Ended September 30, 2013	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	152	$	224	$	—	$	224	$	6
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		101		101		—		364		—
Commercial and industrial		—		—		—		—		—
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		372		372		114		273		1
Agricultural real estate		88		88		9		88		—
Agricultural		—		—		—		—		—
Commercial real estate		470		717		219		514		—
Commercial and industrial		378		378		81		416		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	524	$	596	$	114	$	497	$	7

Agricultural real estate	$	88	$	88	$	9	$	88	$	—

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	571	$	818	$	219	$	878	$	—

Commercial and industrial	$	378	$	378	$	81	$	416	$	—

Consumer	$	—	$	—	$	—	$	—	$	—

The following table presents loans individually evaluated for impairment by class of loans for nine months ended September 30, 2014 and September 30, 2013.


	(In Thousands)
Nine Months Ended September 30, 2014	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	26	$	26	$	—	$	38	$	1
Agricultural real estate		—		—		—		125		8
Agricultural		—		—		—		—		—
Commercial real estate		709		709		—		829		9
Commercial and industrial		474		474		—		279		7
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		139		139		49		122		24
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		—		—		—		32		—
Commercial and industrial		338		338		203		564		—
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	165	$	165	$	49	$	160	$	25

Agricultural real estate	$	—	$	—	$	—	$	125	$	8

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	709	$	709	$	—	$	861	$	9

Commercial and industrial	$	812	$	812	$	203	$	843	$	7

Consumer	$	—	$	—	$	—	$	—	$	—


	(In Thousands)
Nine Months Ended September 30, 2013	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no related allowance recorded:
Consumer real estate	$	152	$	224	$	—	$	162	$	7
Agricultural real estate		—		—		—		—		—
Agricultural		—		—		—		—		—
Commercial real estate		101		101		—		536		—
Commercial and industrial		—		—		—		198		—
Consumer		—		—		—		—		—
With a specific allowance recorded:
Consumer real estate		372		372		114		172		4
Agricultural real estate		88		88		9		66		—
Agricultural		—		—		—		—		—
Commercial real estate		470		717		219		393		—
Commercial and industrial		378		378		81		1,940		1
Consumer		—		—		—		—		—

Totals:
Consumer real estate	$	524	$	596	$	114	$	334	$	11

Agricultural real estate	$	88	$	88	$	9	$	66	$	—

Agricultural	$	—	$	—	$	—	$	—	$	—

Commercial real estate	$	571	$	818	$	219	$	929	$	—

Commercial and industrial	$	378	$	378	$	81	$	2,138	$	1

Consumer	$	—	$	—	$	—	$	—	$	—

Summary of Activities in Allowance for Credit Losses


	(In Thousands)
	Nine Months Ended September 30, 2014			Twelve Months Ended December 31, 2013
Allowance for Loan & Lease Losses
Balance at beginning of year	$	5,194		$	5,224
Provision for loan loss		1,154			858
Loans charged off		(630	)		(1,262	)
Recoveries		198			374

Allowance for Loan & Lease Losses	$	5,916		$	5,194

Allowance for Unfunded Loan Commitments & Letters of Credit	$	196		$	163

Total Allowance for Credit Losses	$	6,112		$	5,357

Analysis of Allowance for Credit Losses

Additional analysis related to the allowance for credit losses for three months ended September 30, 2014 and September 30, 2013 is as follows:


	(In Thousands)
	Consumer Real Estate		Agricultural Real Estate		Agricultural		Commercial Real Estate			Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total

Three Months Ended September 30, 2014
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	569	$	125	$	317	$	1,886		$	1,469		$	290		$	186	$	1,007	$	5,849
Charge Offs		—		—		—		—			—			(95	)		—		—	$	(95	)
Recoveries		11		—		1		—			5			49			—		—	$	66
Provision (Credit)		218		3		18		(54	)		(149	)		57			—		189	$	282
Other Non-interest expense related to unfunded		—		—		—		—			—			—			10		—	$	10

Ending Balance	$	798	$	128	$	336	$	1,832		$	1,325		$	301		$	196	$	1,196	$	6,112

Ending balance: individually evaluated for impairment	$	49	$	—	$	—	$	—		$	203		$	—		$	—	$	—	$	252
Ending balance: collectively evaluated for impairment	$	749	$	128	$	336	$	1,832		$	1,122		$	301		$	196	$	1,196	$	5,860

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

FINANCING RECEIVABLES:
Ending balance	$	97,651	$	48,812	$	67,221	$	274,074		$	97,780		$	23,066		$	—	$	—	$	608,604

Ending balance: individually evaluated for impairment	$	165	$	—	$	—	$	709		$	812		$	—		$	—	$	—	$	1,686
Ending balance: collectively evaluated for impairment	$	97,486	$	48,812	$	67,221	$	273,365		$	96,968		$	23,066		$	—	$	—	$	606,918

Ending balance: loans acquired with deteriorated credit quality	$	527	$	—	$	—	$	—		$	—		$	—		$	—	$	—	$	527


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate			Agricultural		Commercial Real Estate		Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit			Unallocated			Total

Three Months Ended September 30, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	361		$	115		$	277	$	1,460	$	2,138		$	266		$	187		$	680		$	5,484
Charge Offs		(12	)		—			—		—		(513	)		(122	)		—			—		$	(647	)
Recoveries		6			—			1		—		17			53			—			—		$	77
Provision (Credit)		52			(1	)		4		523		(313	)		76			—			(38	)	$	303
Other Non-interest expense related to unfunded		—			—			—		—		—			—			(18	)		—		$	(18	)

Ending Balance	$	407		$	114		$	282	$	1,983	$	1,329		$	273		$	169		$	642		$	5,199

Ending balance: individually evaluated for impairment	$	114		$	9		$	—	$	219	$	80		$	—		$	—		$	—		$	422
Ending balance: collectively evaluated for impairment	$	293		$	105		$	282	$	1,764	$	1,249		$	273		$	169		$	642		$	4,777

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

FINANCING RECEIVABLES:
Ending balance	$	79,268		$	37,758		$	56,752	$	232,104	$	96,643		$	20,801		$	—		$	—		$	523,326

Ending balance: individually evaluated for impairment	$	524		$	88		$	—	$	571	$	378		$	—		$	—		$	—		$	1,561
Ending balance: collectively evaluated for impairment	$	78,744		$	37,670		$	56,752	$	231,533	$	96,265		$	20,801		$	—		$	—		$	521,765

Ending balance: loans acquired with deteriorated credit quality	$	539		$	—		$	—	$	—	$	—		$	—		$	—		$	—		$	539

Additional analysis related to the allowance for credit losses for nine months ended September 30, 2014 and September 30, 2013 is as follows:


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate			Agricultural		Commercial Real Estate			Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total

Nine Months Ended September 30, 2014
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	257		$	131		$	326	$	2,107		$	1,359		$	292		$	163	$	722	$	5,357
Charge Offs		(130	)		—			—		(230	)		—			(270	)		—		—	$	(630	)
Recoveries		28			—			4		3			15			148			—		—	$	198
Provision (Credit)		643			(3	)		6		(48	)		(49	)		131			—		474	$	1,154
Other Non-interest expense related to unfunded		—			—			—		—			—			—			33		—	$	33

Ending Balance	$	798		$	128		$	336	$	1,832		$	1,325		$	301		$	196	$	1,196	$	6,112

Ending balance: individually evaluated for impairment	$	49		$	—		$	—	$	—		$	203		$	—		$	—	$	—	$	252
Ending balance: collectively evaluated for impairment	$	749		$	128		$	336	$	1,832		$	1,122		$	301		$	196	$	1,196	$	5,860

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

FINANCING RECEIVABLES:
Ending balance	$	97,651		$	48,812		$	67,221	$	274,074		$	97,780		$	23,066		$	—	$	—	$	608,604

Ending balance: individually evaluated for impairment	$	165		$	—		$	—	$	709		$	812		$	—		$	—	$	—	$	1,686
Ending balance: collectively evaluated for impairment	$	97,486		$	48,812		$	67,221	$	273,365		$	96,968		$	23,066		$	—	$	—	$	606,918

Ending balance: loans acquired with deteriorated credit quality	$	527		$	—		$	—	$	—		$	—		$	—		$	—	$	—	$	527


	(In Thousands)
	Consumer Real Estate			Agricultural Real Estate		Agricultural			Commercial Real Estate			Commercial and Industrial			Consumer			Unfunded Loan Commitment & Letters of Credit		Unallocated		Total

Nine Months Ended September 30, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$	368		$	113	$	290		$	1,749		$	2,183		$	268		$	162	$	253	$	5,386
Charge Offs		(112	)		—		—			(64	)		(513	)		(319	)		—		—	$	(1,008	)
Recoveries		15			—		5			1			73			139			—		—	$	233
Provision (Credit)		136			1		(13	)		297			(414	)		185			—		389	$	581
Other Non-interest expense related to unfunded		—			—		—			—			—			—			7		—	$	7

Ending Balance	$	407		$	114	$	282		$	1,983		$	1,329		$	273		$	169	$	642	$	5,199

Ending balance: individually evaluated for impairment	$	114		$	9	$	—		$	219		$	80		$	—		$	—	$	—	$	422
Ending balance: collectively evaluated for impairment	$	293		$	105	$	282		$	1,764		$	1,249		$	273		$	169	$	642	$	4,777

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

FINANCING RECEIVABLES:
Ending balance	$	79,268		$	37,758	$	56,752		$	232,104		$	96,643		$	20,801		$	—	$	—	$	523,326

Ending balance: individually evaluated for impairment	$	524		$	88	$	—		$	571		$	378		$	—		$	—	$	—	$	1,561
Ending balance: collectively evaluated for impairment	$	78,744		$	37,670	$	56,752		$	231,533		$	96,265		$	20,801		$	—	$	—	$	521,765

Ending balance: loans acquired with deteriorated credit quality	$	539		$	—	$	—		$	—		$	—		$	—		$	—	$	—	$	539

FAIR VALUE OF INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Estimated Fair Values and Related Carrying or Notional Amounts

The estimated fair values, and related carrying or notional amounts, for on and off-balance sheet financial instruments as of September 30, 2014 and December 31, 2013 are reflected below.


	(In Thousands)
	September 30, 2014
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	17,279	$	17,279	$	17,279	$	—	$	—
Securities - available-for-sale		253,119		253,119		25,282		219,930		7,907
Other Securities		3,717		3,717		—		—		3,717
Loans, net		602,688		619,041		—		—		619,041
Interest receivable		4,210		4,210		—		—		4,210

Total Assets	$	881,013	$	897,366	$	42,561	$	219,930	$	634,875


Financial Liabilities:
Interest bearing Deposits	$	419,526	$	419,499	$	—	$	—	$	419,499
Non-interest bearing Deposits		120,103		120,103		—		120,103		—
Time Deposits		205,277		206,950		—		—		204,492

Total Deposits	$	744,906	$	746,552	$	—	$	120,103	$	623,991

Short-term borrowings		62,219		62,219		—		—		62,219
Interest payable		197		197		—		—		197
Dividends payable		965		965		—		965		—

Total Liabilities	$	808,287	$	809,933	$	—	$	121,068	$	686,407


	(In Thousands)
	December 31, 2013
	Carrying Amount		Fair Value		Level 1		Level 2		Level 3
Financial Assets:
Cash and Cash Equivalents	$	19,263	$	19,263	$	19,263	$	—	$	—
Securities - available-for-sale		324,509		324,509		25,272		288,891		10,346
Other Securities		4,216		4,216		—		—		4,216
Loans, net		570,919		579,992		—		—		579,992
Interest receivable		3,694		3,694		—		—		3,694

Total Assets	$	922,601	$	931,674	$	44,535	$	288,891	$	598,248


Financial Liabilities:
Interest bearing Deposits	$	429,652	$	429,750	$	—	$	—	$	429,750
Non-interest bearing Deposits		110,452		110,452		—		110,452		—
Time Deposits		236,360		236,027		—		—		236,027

Total Deposits	$	776,464	$	776,229	$	—	$	110,452	$	665,777

Short-term borrowings		69,756		69,756		—		—		69,756
Federal Home Loan Bank advances		4,500		4,570		—		—		4,570
Interest payable		223		223		—		—		223
Dividends payable		967		967		—		967		—

Total Liabilities	$	851,910	$	851,745	$	—	$	111,419	$	740,326

Financial Assets Measured at Fair Value on Recurring Basis


Assets and Liabilities Measured at Fair Value on a Recurring Basis (In Thousands)
September 30, 2014	Quoted Prices in Active Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Observable Inputs (Level 3)
Assets-(Securities Available for Sale)
U.S. Treasury	$	25,282	$	—	$	—
U.S. Government agency				118,956		—
Mortgage-backed securities				31,133		—
State and local governments		—		69,841		7,907

Total Securities Available for Sale	$	25,282	$	219,930	$	7,907


December 31, 2013	Quoted Prices in Active Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Observable Inputs (Level 3)
Assets-(Securities Available for Sale)
U.S. Treasury	$	25,272	$	—	$	—
U.S. Government agency		—		172,972		—
Mortgage-backed securities		—		44,792		—
State and local governments		—		71,127		10,346

Total Securities Available for Sale	$	25,272	$	288,891	$	10,346

Changes in the Level 3 Fair-Value Category of Which Unobservable Inputs

The following table represents the changes in the Level 3 fair-value category of which unobservable inputs are relied upon as of September 30, 2014 and September 30, 2013.


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments Tax-Exempt			State and Local Governments Taxable			State and Local Governments Total
Balance at January 1, 2014	$	8,802		$	1,544		$	10,346
Change in Market Value		(1,262	)		(357	)		(1,619	)
Payments & Maturities		(820	)		—			(820	)

Balance at September 30, 2014	$	6,720		$	1,187		$	7,907


	(In Thousands)
	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	State and Local Governments Tax-Exempt			State and Local Governments Taxable			State and Local Governments Total
Balance at January 1, 2013	$	14,863		$	1,545		$	16,408
Change in Market Value		(497	)		—			(497	)
Purchases		519			—			519
Payments & Maturities		(4,388	)		—			(4,388	)

Balance at September 30, 2013	$	10,497		$	1,545		$	12,042

Quantitative Information about Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements

The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements:


	Fair Value at September 30, 2014		Valuation Technique	Unobservable Inputs	Range (Weighted Average)

State and political subdivision securities	$	7,907	Discounted cash flow	Credit strength of underlying project or entity / Discount rate		0-5	%

Impaired Loans	$	1,434	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability		0-50	%

Other real estate owned - residential	$	618	Appraisals	Discount to reflect current market		0-20	%

Other real estate owned - commercial	$	646	Appraisals	Discount to reflect current market		0-20	%


	Fair Value at December 31, 2013		Valuation Technique	Unobservable Inputs	Range (Weighted Average)

State and political subdivision securities	$	10,346	Discounted cash flow	Credit strength of underlying project or entity / Discount rate		0-5	%

Impaired Loans	$	1,924	Collateral based measurements	Discount to reflect current market conditions and ultimate collectability		0-50	%

Other real estate - owned residential	$	964	Appraisals	Discount to reflect current market		0-20	%

Other real estate - owned commercial	$	1,127	Appraisals	Discount to reflect current market		0-20	%

Impaired Loans and Other Real Estate

The following table presents impaired loans and other real estate owned as recorded at fair value on September 30, 2014 and December 31, 2013:


	Assets Measured at Fair Value on a Nonrecurring Basis at September 30, 2014
(In Thousands)	Balance at September 30, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Impaired loans	$	1,434	$	—	$	—	$	1,434
Other real estate owned residential mortgages	$	618	$	—	$	—	$	618
Other real estate owned commercial	$	646	$	—	$	—	$	646

	Assets Measured at Fair Value on a Nonrecurring Basis at December 31, 2013
(In Thousands)	Balance at December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Impaired loans	$	1,924	$	—	$	—	$	1,924
Other real estate owned residential mortgages	$	964	$	—	$	—	$	964
Other real estate owned commercial	$	1,127	$	—	$	—	$	1,127

Asset Purchases - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Amortization expense	$ 360	$ 234		$ 319
Scenario, Forecast [Member]
Business Acquisition [Line Items]
Amortization expense			$ 480
Knisely [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase	$ 1,100
Number of years amortized over an estimated remaining economic useful life of deposits	7 years
Hicksville [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase	$ 1,090
Number of years amortized over an estimated remaining economic useful life of deposits	7 years
Custar [Member]
Business Acquisition [Line Items]
Recognition of core deposit intangible asset with acquired purchase	$ 1,170
Number of years amortized over an estimated remaining economic useful life of deposits	7 years

Asset Purchases - Amortization Expense of Core Deposit Intangible Assets (Detail) $ in Thousands	Sep. 30, 2014 USD ($)
Business Acquisition [Line Items]
2014	$ 480
2015	322
2016	322
2017	244
2018	167
Thereafter	330
Total	1,865
Knisely [Member]
Business Acquisition [Line Items]
2014	157
2015	0
2016	0
2017	0
2018	0
Thereafter	0
Total	157
Hicksville [Member]
Business Acquisition [Line Items]
2014	156
2015	155
2016	155
2017	77
2018	0
Thereafter	0
Total	543
Custar [Member]
Business Acquisition [Line Items]
2014	167
2015	167
2016	167
2017	167
2018	167
Thereafter	330
Total	$ 1,165

Securities - Amortized Cost and Fair Value of Securities with Gross Unrealized Gains and Losses (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 253,158	$ 324,500
Gross Unrealized Gains	2,934	5,023
Gross Unrealized Losses	(2,973)	(5,014)
Fair Value	253,119	324,509
U.S. Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	25,892	26,067
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(610)	(795)
Fair Value	25,282	25,272
U.S. Government agency [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	120,245	174,772
Gross Unrealized Gains	534	1,386
Gross Unrealized Losses	(1,823)	(3,186)
Fair Value	118,956	172,972
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	30,773	44,638
Gross Unrealized Gains	536	728
Gross Unrealized Losses	(176)	(574)
Fair Value	31,133	44,792
State and local governments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	76,248	79,023
Gross Unrealized Gains	1,864	2,909
Gross Unrealized Losses	(364)	(459)
Fair Value	$ 77,748	$ 81,473

Securities - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Investments with a carrying value and fair value	$ 176.9	$ 205.2
Redemption period	5 years
Minimum [Member]
Schedule of Available-for-sale Securities [Line Items]
Underwater security	10 years
Loss position existed	3 years

Securities - Gross Unrealized Losses, Aggregated by Investment Category and Length of Time (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ (251)	$ (4,611)
Fair Value, Less Than Twelve Months	18,008	164,278
Gross Unrealized Losses, Twelve Months and Over	(2,722)	(403)
Fair Value, Twelve Months and Over	127,939	4,598
U.S. Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	0	(795)
Fair Value, Less Than Twelve Months	0	25,272
Gross Unrealized Losses, Twelve Months and Over	(610)	0
Fair Value, Twelve Months and Over	25,282	0
U.S. Government agency [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	(7)	(2,783)
Fair Value, Less Than Twelve Months	5,488	96,241
Gross Unrealized Losses, Twelve Months and Over	(1,816)	(403)
Fair Value, Twelve Months and Over	85,088	4,598
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	(10)	(574)
Fair Value, Less Than Twelve Months	4,654	23,171
Gross Unrealized Losses, Twelve Months and Over	(166)	0
Fair Value, Twelve Months and Over	8,227	0
State and local governments [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	(234)	(459)
Fair Value, Less Than Twelve Months	7,866	19,594
Gross Unrealized Losses, Twelve Months and Over	(130)	0
Fair Value, Twelve Months and Over	$ 9,342	$ 0

Securities - Gross Realized Gains and Losses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Available-for-sale Securities, Gross Realized Gain (Loss), Disclosures [Abstract]
Gross realized gains			$ 638	$ 735
Gross realized losses			(144)	(3)
Net realized gains	$ 192	$ 134	494	732
Tax expense related to net realized gains			$ 168	$ 249

Securities - Amortized Cost and Fair Value of Debt Securities by Contractual Maturity (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Available-for-sale Securities, Debt Maturities [Abstract]
Amortized Cost, One year or less	$ 20,590
Amortized Cost, After one year through five years	146,785
Amortized Cost, After five years through ten years	46,793
Amortized Cost, After ten years	8,217
Amortized Cost, Total	222,385
Amortized Cost, Mortgage-backed securities	30,773
Total, Amortized Cost	253,158
Fair Value, One year or less	20,827
Fair Value, After one year through five years	146,351
Fair Value, After five years through ten years	46,842
Fair Value, After ten years	7,966
Fair Value, Total	221,986
Fair Value, Mortgage-backed securities	31,133
Total, Fair Value	$ 253,119	$ 324,509

Loans - Additional Information (Detail)	9 Months Ended
Loans - Additional Information (Detail)	Sep. 30, 2014 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale		$ 556,000
Residential mortgage loan	$ 22,000,000	24,200,000
Impaired loans classified as troubled debt restructured	824,400	$ 861,200	$ 378,000
Troubled debt restructuring	$ 0		$ 0
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
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for sale	$ 678,000
Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Leverage position of balance sheet	1.50
Leverage position of customers	2.00
Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment period of loan with a reasonable reduction of principal balance	2 years

Loans - Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Loans:
Loans - Gross	$ 608,993	$ 576,343
Less: Net deferred loan fees and costs	(389)	(230)
Loans after net deferred loan fees and costs	608,604	576,113
Less: Allowance for loan losses	(5,916)	(5,194)	$ (5,224)
Loans - Net	602,688	570,919
Consumer Real Estate [Member]
Loans:
Loans - Gross	97,651	92,438
Agricultural Real Estate [Member]
Loans:
Loans - Gross	48,812	44,301
Agricultural [Member]
Loans:
Loans - Gross	67,221	65,449
Commercial Real Estate [Member]
Loans:
Loans - Gross	274,074	248,893
Commercial and Industrial [Member]
Loans:
Loans - Gross	92,926	99,498
Consumer [Member]
Loans:
Loans - Gross	23,455	21,406
Industrial Development Bonds [Member]
Loans:
Loans - Gross	$ 4,854	$ 4,358

Loans - Maturity Schedule by Major Category of Loans (Detail) $ in Thousands	Sep. 30, 2014 USD ($)
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	$ 10,820
Maturity schedule by major category of loans, After One Year Within Five Years	19,204
Maturity schedule by major category of loans, After Five Years	67,627
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	3,558
Maturity schedule by major category of loans, After One Year Within Five Years	14,253
Maturity schedule by major category of loans, After Five Years	31,001
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	39,834
Maturity schedule by major category of loans, After One Year Within Five Years	23,228
Maturity schedule by major category of loans, After Five Years	4,159
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	43,036
Maturity schedule by major category of loans, After One Year Within Five Years	92,764
Maturity schedule by major category of loans, After Five Years	138,274
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	55,248
Maturity schedule by major category of loans, After One Year Within Five Years	31,686
Maturity schedule by major category of loans, After Five Years	5,992
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	5,307
Maturity schedule by major category of loans, After One Year Within Five Years	14,137
Maturity schedule by major category of loans, After Five Years	4,011
Industrial Development Bonds [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity schedule by major category of loans, Within One Year	2,363
Maturity schedule by major category of loans, After One Year Within Five Years	340
Maturity schedule by major category of loans, After Five Years	$ 2,151

Loans - Distribution of Fixed Rate Loans and Variable Rate Loans by Major Loan Category (Detail) $ in Thousands	Sep. 30, 2014 USD ($)
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	$ 77,757
Distribution of variable rate loans by major loan category, Variable Rate	19,894
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	34,129
Distribution of variable rate loans by major loan category, Variable Rate	14,683
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	62,153
Distribution of variable rate loans by major loan category, Variable Rate	5,068
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	175,742
Distribution of variable rate loans by major loan category, Variable Rate	98,332
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	69,495
Distribution of variable rate loans by major loan category, Variable Rate	23,431
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	19,191
Distribution of variable rate loans by major loan category, Variable Rate	4,264
Industrial Development Bonds [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Distribution of fixed rate loans by major loan category, Fixed Rate	4,685
Distribution of variable rate loans by major loan category, Variable Rate	$ 169

Loans - Contractual Aging of Recorded Investment in Past Due Loans by Portfolio Segment of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	$ 717	$ 806
60-89 Days Past Due	877	2
Greater Than 90 Days	494	633
Total Past Due	2,088	1,441
Current	606,516	574,672
Total Financing Receivables	608,604	576,113	$ 523,326
Recorded Investment > 90 Days and Accruing	0	0	0
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	576	778
60-89 Days Past Due	150	0
Greater Than 90 Days	489	234
Total Past Due	1,215	1,012
Current	96,436	91,426
Total Financing Receivables	97,651	92,438	79,268
Recorded Investment > 90 Days and Accruing	0	0
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	25	0
60-89 Days Past Due	0	0
Greater Than 90 Days	0	0
Total Past Due	25	0
Current	48,787	44,301
Total Financing Receivables	48,812	44,301	37,758
Recorded Investment > 90 Days and Accruing	0	0
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
Greater Than 90 Days	0	0
Total Past Due	0	0
Current	67,221	65,449
Total Financing Receivables	67,221	65,449	56,752
Recorded Investment > 90 Days and Accruing	0	0
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	56	0
60-89 Days Past Due	709	0
Greater Than 90 Days	0	373
Total Past Due	765	373
Current	273,309	248,520
Total Financing Receivables	274,074	248,893	232,104
Recorded Investment > 90 Days and Accruing	0	0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	0	0
60-89 Days Past Due	0	0
Greater Than 90 Days	0	26
Total Past Due	0	26
Current	97,780	103,830
Total Financing Receivables	97,780	103,856	96,643
Recorded Investment > 90 Days and Accruing	0	0
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
30-59 Days Past Due	60	28
60-89 Days Past Due	18	2
Greater Than 90 Days	5	0
Total Past Due	83	30
Current	22,983	21,146
Total Financing Receivables	23,066	21,176	$ 20,801
Recorded Investment > 90 Days and Accruing	$ 0	$ 0

Loans - Recorded Investment in Nonaccrual Loans by Portfolio Segment of Loans (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	$ 1,634	$ 3,329	$ 2,908
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	568	483
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	0	0
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	2	0
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	709	2,436
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	350	410
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment in nonaccrual loans	$ 5	$ 0

Loans - Risk Category of Loans by Portfolio Segment (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	$ 608,993	$ 576,343
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	48,812	44,301
Agricultural Real Estate [Member] \| 1-2 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	3,961	3,764
Agricultural Real Estate [Member] \| 3 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	14,844	14,588
Agricultural Real Estate [Member] \| 4 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	29,512	25,186
Agricultural Real Estate [Member] \| 5 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	276	729
Agricultural Real Estate [Member] \| 6 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	219	34
Agricultural Real Estate [Member] \| 7 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Agricultural Real Estate [Member] \| 8 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	67,221	65,449
Agricultural [Member] \| 1-2 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	7,964	9,263
Agricultural [Member] \| 3 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	23,115	27,212
Agricultural [Member] \| 4 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	36,142	28,974
Agricultural [Member] \| 5 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Agricultural [Member] \| 6 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Agricultural [Member] \| 7 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Agricultural [Member] \| 8 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	274,074	248,893
Commercial Real Estate [Member] \| 1-2 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	1,250	1,104
Commercial Real Estate [Member] \| 3 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	51,943	55,060
Commercial Real Estate [Member] \| 4 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	216,262	182,277
Commercial Real Estate [Member] \| 5 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	1,828	4,987
Commercial Real Estate [Member] \| 6 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	2,791	5,092
Commercial Real Estate [Member] \| 7 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	373
Commercial Real Estate [Member] \| 8 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	92,926	99,498
Commercial and Industrial [Member] \| 1-2 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	212	2,525
Commercial and Industrial [Member] \| 3 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	22,552	21,610
Commercial and Industrial [Member] \| 4 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	67,672	72,059
Commercial and Industrial [Member] \| 5 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	2,085	2,119
Commercial and Industrial [Member] \| 6 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	174	758
Commercial and Industrial [Member] \| 7 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	231	427
Commercial and Industrial [Member] \| 8 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Industrial Development Bonds [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	4,854	4,358
Industrial Development Bonds [Member] \| 1-2 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Industrial Development Bonds [Member] \| 3 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	4,392	3,869
Industrial Development Bonds [Member] \| 4 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	462	489
Industrial Development Bonds [Member] \| 5 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Industrial Development Bonds [Member] \| 6 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Industrial Development Bonds [Member] \| 7 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	0	0
Industrial Development Bonds [Member] \| 8 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans - Gross	$ 0	$ 0

Loans - Recorded Investment in Those Classes Based on Payment Activity and Assigned Risk Grading (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Consumer - Credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	$ 3,618	$ 3,721
Consumer - Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	19,448	17,455
Performing [Member] \| Consumer - Credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	3,618	3,721
Performing [Member] \| Consumer - Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	19,421	17,425
Nonperforming [Member] \| Consumer - Credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	0	0
Nonperforming [Member] \| Consumer - Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	27	30
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	97,651	92,438
Consumer Real Estate [Member] \| Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	96,961	92,226
Consumer Real Estate [Member] \| 5 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	0	0
Consumer Real Estate [Member] \| 6 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	552	18
Consumer Real Estate [Member] \| 7 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Net	$ 138	$ 194

Loans - Schedule of Impaired Loans (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Receivables [Abstract]
Impaired loans without a valuation allowance	$ 1,209	$ 253	$ 924
Impaired loans with a valuation allowance	477	1,308	1,516
Total impaired loans	1,686	1,561	2,440
Valuation allowance related to impaired loans	252	423	516
Total non-accrual loans	1,634	2,908	3,329
Total loans past-due ninety days or more and still accruing	0	0	0
Quarter ended average investment in impaired loans	1,788	1,879	2,532
Year to date average investment in impaired loans	$ 1,989	$ 3,521	$ 3,274

Loans - Impaired Loans Classified as Troubled Debt Restructured (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014 USD ($) Contract	Sep. 30, 2013 USD ($) Contract	Sep. 30, 2014 USD ($) Contract	Sep. 30, 2013 USD ($) Contract
Agricultural Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts Modified, Troubled Debt Restructurings \| Contract	0		2
Pre- Modification Outstanding Recorded Investment	$ 0		$ 153
Post- Modification Outstanding Recorded Investment	$ 0		$ 141
Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts Modified, Troubled Debt Restructurings \| Contract		0		1
Pre- Modification Outstanding Recorded Investment		$ 0		$ 81
Post- Modification Outstanding Recorded Investment		$ 0		$ 43

Loans - Loans Individually Evaluated for Impairment by Portfolio Segment of Loans (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	$ 165	$ 524	$ 165	$ 524
Unpaid Principal Balance	165	596	165	596
Related Allowance	49	114	49	114
Average Recorded Investment	138	497	160	334
Interest Income Recognized	1	7	25	11
Agricultural Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	88	0	88
Unpaid Principal Balance	0	88	0	88
Related Allowance	0	9	0	9
Average Recorded Investment	94	88	125	66
Interest Income Recognized	7	0	8	0
Agricultural [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	709	571	709	571
Unpaid Principal Balance	709	818	709	818
Related Allowance	0	219	0	219
Average Recorded Investment	739	878	861	929
Interest Income Recognized	0	0	9	0
Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	812	378	812	378
Unpaid Principal Balance	812	378	812	378
Related Allowance	203	81	203	81
Average Recorded Investment	817	416	843	2,138
Interest Income Recognized	7	0	7	1
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
With no related allowance recorded [Member] \| Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	26	152	26	152
Unpaid Principal Balance	26	224	26	224
Related Allowance	0	0	0	0
Average Recorded Investment	26	224	38	162
Interest Income Recognized	0	6	1	7
With no related allowance recorded [Member] \| Agricultural Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	94	0	125	0
Interest Income Recognized	7	0	8	0
With no related allowance recorded [Member] \| Agricultural [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
With no related allowance recorded [Member] \| Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	709	101	709	101
Unpaid Principal Balance	709	101	709	101
Related Allowance	0	0	0	0
Average Recorded Investment	739	364	829	536
Interest Income Recognized	0	0	9	0
With no related allowance recorded [Member] \| Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	474	0	474	0
Unpaid Principal Balance	474	0	474	0
Related Allowance	0	0	0	0
Average Recorded Investment	476	0	279	198
Interest Income Recognized	7	0	7	0
With no related allowance recorded [Member] \| Consumer [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
With a specific allowance recorded [Member] \| Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	139	372	139	372
Unpaid Principal Balance	139	372	139	372
Related Allowance	49	114	49	114
Average Recorded Investment	112	273	0	172
Interest Income Recognized	1	1	24	4
With a specific allowance recorded [Member] \| Agricultural Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	88	0	88
Unpaid Principal Balance	0	88	0	88
Related Allowance	0	9	0	9
Average Recorded Investment	0	88	0	66
Interest Income Recognized	0	0	0	0
With a specific allowance recorded [Member] \| Agricultural [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
With a specific allowance recorded [Member] \| Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	470	0	470
Unpaid Principal Balance	0	717	0	717
Related Allowance	0	219	0	219
Average Recorded Investment	0	514	32	393
Interest Income Recognized	0	0	0	0
With a specific allowance recorded [Member] \| Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	338	378	338	378
Unpaid Principal Balance	338	378	338	378
Related Allowance	203	81	203	81
Average Recorded Investment	341	416	564	1,940
Interest Income Recognized	0	0	0	1
With a specific allowance recorded [Member] \| Consumer [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal Balance	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	$ 0	$ 0	$ 0	$ 0

Loans - Summary of Activities in Allowance for Credit Losses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2012
Allowance for Loan & Lease Losses
Balance at beginning of year			$ 5,194	$ 5,224	$ 5,224
Provision for loan loss	$ 282	$ 303	1,154	582	858
Loans charged off	(95)	(647)	(630)	(1,008)	(1,262)
Recoveries	66	77	198	233	374
Allowance for Loan & Lease Losses	5,916		5,916		5,194
Allowance for Unfunded Loan Commitments & Letters of Credit	196		196		163
Total Allowance for Credit Losses	$ 6,112	$ 5,199	$ 6,112	$ 5,199	$ 5,357	$ 5,849	$ 5,484	$ 5,386

Loans - Analysis of Allowance for Credit Losses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	$ 5,849	$ 5,484	$ 5,357	$ 5,386	$ 5,386
Charge Offs	(95)	(647)	(630)	(1,008)	(1,262)
Recoveries	66	77	198	233	374
Provision (Credit)	282	303	1,154	582
Other Non-interest expense related to unfunded	10	(18)	33	7
Ending Balance	6,112	5,199	6,112	5,199	5,357
Ending balance: individually evaluated for impairment	252	422	252	422
Ending balance: collectively evaluated for impairment	5,860	4,777	5,860	4,777
Ending balance: loans acquired with deteriorated credit quality	2	2	2	2
FINANCING RECEIVABLES:
Ending balance	608,604	523,326	608,604	523,326	576,113
Ending balance: individually evaluated for impairment	1,686	1,561	1,686	1,561
Ending balance: collectively evaluated for impairment	606,918	521,765	606,918	521,765
Ending balance: loans acquired with deteriorated credit quality	527	539	527	539
Consumer Real Estate [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	569	361	257	368	368
Charge Offs	0	(12)	(130)	(112)
Recoveries	11	6	28	15
Provision (Credit)	218	52	643	136
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	798	407	798	407	257
Ending balance: individually evaluated for impairment	49	114	49	114
Ending balance: collectively evaluated for impairment	749	293	749	293
Ending balance: loans acquired with deteriorated credit quality	2	2	2	2
FINANCING RECEIVABLES:
Ending balance	97,651	79,268	97,651	79,268	92,438
Ending balance: individually evaluated for impairment	165	524	165	524
Ending balance: collectively evaluated for impairment	97,486	78,744	97,486	78,744
Ending balance: loans acquired with deteriorated credit quality	527	539	527	539
Agricultural Real Estate [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	125	115	131	113	113
Charge Offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Credit)	3	(1)	(3)	1
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	128	114	128	114	131
Ending balance: individually evaluated for impairment	0	9	0	9
Ending balance: collectively evaluated for impairment	128	105	128	105
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	48,812	37,758	48,812	37,758	44,301
Ending balance: individually evaluated for impairment	0	88	0	88
Ending balance: collectively evaluated for impairment	48,812	37,670	48,812	37,670
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
Agricultural [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	317	277	326	290	290
Charge Offs	0	0	0	0
Recoveries	1	1	4	5
Provision (Credit)	18	4	6	(13)
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	336	282	336	282	326
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	336	282	336	282
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	67,221	56,752	67,221	56,752	65,449
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	67,221	56,752	67,221	56,752
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
Commercial Real Estate [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	1,886	1,460	2,107	1,749	1,749
Charge Offs	0	0	(230)	(64)
Recoveries	0	0	3	1
Provision (Credit)	(54)	523	(48)	297
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	1,832	1,983	1,832	1,983	2,107
Ending balance: individually evaluated for impairment	0	219	0	219
Ending balance: collectively evaluated for impairment	1,832	1,764	1,832	1,764
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	274,074	232,104	274,074	232,104	248,893
Ending balance: individually evaluated for impairment	709	571	709	571
Ending balance: collectively evaluated for impairment	273,365	231,533	273,365	231,533
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
Commercial and Industrial [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	1,469	2,138	1,359	2,183	2,183
Charge Offs	0	(513)	0	(513)
Recoveries	5	17	15	73
Provision (Credit)	(149)	(313)	(49)	(414)
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	1,325	1,329	1,325	1,329	1,359
Ending balance: individually evaluated for impairment	203	80	203	80
Ending balance: collectively evaluated for impairment	1,122	1,249	1,122	1,249
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	97,780	96,643	97,780	96,643	103,856
Ending balance: individually evaluated for impairment	812	378	812	378
Ending balance: collectively evaluated for impairment	96,968	96,265	96,968	96,265
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
Consumer [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	290	266	292	268	268
Charge Offs	(95)	(122)	(270)	(319)
Recoveries	49	53	148	139
Provision (Credit)	57	76	131	185
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	301	273	301	273	292
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	301	273	301	273
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	23,066	20,801	23,066	20,801	21,176
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	23,066	20,801	23,066	20,801
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
Unfunded Loan Commitment & Letters of Credit [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	186	187	163	162	162
Charge Offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Credit)	0	0	0	0
Other Non-interest expense related to unfunded	10	(18)	33	7
Ending Balance	196	169	196	169	163
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	196	169	196	169
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	0	0	0	0
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	0	0	0	0
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
Unallocated [Member]
ALLOWANCE FOR CREDIT LOSSES:
Beginning balance	1,007	680	722	253	253
Charge Offs	0	0	0	0
Recoveries	0	0	0	0
Provision (Credit)	189	(38)	474	389
Other Non-interest expense related to unfunded	0	0	0	0
Ending Balance	1,196	642	1,196	642	$ 722
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	1,196	642	1,196	642
Ending balance: loans acquired with deteriorated credit quality	0	0	0	0
FINANCING RECEIVABLES:
Ending balance	0	0	0	0
Ending balance: individually evaluated for impairment	0	0	0	0
Ending balance: collectively evaluated for impairment	0	0	0	0
Ending balance: loans acquired with deteriorated credit quality	$ 0	$ 0	$ 0	$ 0

Fair Value of Instruments - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest-bearing deposits maturing date	90 days
Carrying amounts of dividends payable, number of days	Forty days
Impaired loans categorized as Level 3	$ 1,686	$ 2,440	$ 1,561
Specific allocation for impaired loans	252	516	$ 423
Asset impairment charges	0	0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans categorized as Level 3	1,400	1,900
Fair Value on a Recurring Basis [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Specific allocation for impaired loans	$ 256	$ 516

Fair Value of Instruments - Estimated Fair Values and Related Carrying or Notional Amounts (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Financial Assets:
Cash and Cash Equivalents	$ 17,279	$ 19,263
Securities - available-for-sale	253,119	324,509
Other Securities	3,717	4,216
Financial Liabilities:
Non-interest bearing Deposits	120,103	110,452
Time Deposits	205,277	236,360
Total deposits	744,906	776,464
Federal Home Loan Bank advances	0	4,500
Dividends payable	965	967
Carrying Amount [Member]
Financial Assets:
Cash and Cash Equivalents	17,279	19,263
Securities - available-for-sale	253,119	324,509
Other Securities	3,717	4,216
Loans, net	602,688	570,919
Interest receivable	4,210	3,694
Total Assets	881,013	922,601
Financial Liabilities:
Interest bearing Deposits	419,526	429,652
Non-interest bearing Deposits	120,103	110,452
Time Deposits	205,277	236,360
Total deposits	744,906	776,464
Short-term borrowings	62,219	69,756
Federal Home Loan Bank advances		4,500
Interest payable	197	223
Dividends payable	965	967
Total Liabilities	808,287	851,910
Fair Value [Member]
Financial Assets:
Cash and Cash Equivalents	17,279	19,263
Securities - available-for-sale	253,119	324,509
Other Securities	3,717	4,216
Loans, net	619,041	579,992
Interest receivable	4,210	3,694
Total Assets	897,366	931,674
Financial Liabilities:
Interest bearing Deposits	419,499	429,750
Non-interest bearing Deposits	120,103	110,452
Time Deposits	206,950	236,027
Total deposits	746,552	776,229
Short-term borrowings	62,219	69,756
Federal Home Loan Bank advances		4,570
Interest payable	197	223
Dividends payable	965	967
Total Liabilities	809,933	851,745
Level 1 [Member]
Financial Assets:
Cash and Cash Equivalents	17,279	19,263
Securities - available-for-sale	25,282	25,272
Other Securities	0	0
Loans, net	0	0
Interest receivable	0	0
Total Assets	42,561	44,535
Financial Liabilities:
Interest bearing Deposits	0	0
Non-interest bearing Deposits	0	0
Time Deposits	0	0
Total deposits	0	0
Short-term borrowings	0	0
Federal Home Loan Bank advances		0
Interest payable	0	0
Dividends payable	0	0
Total Liabilities	0	0
Level 2 [Member]
Financial Assets:
Cash and Cash Equivalents	0	0
Securities - available-for-sale	219,930	288,891
Other Securities	0	0
Loans, net	0	0
Interest receivable	0	0
Total Assets	219,930	288,891
Financial Liabilities:
Interest bearing Deposits	0	0
Non-interest bearing Deposits	120,103	110,452
Time Deposits	0	0
Total deposits	120,103	110,452
Short-term borrowings	0	0
Federal Home Loan Bank advances		0
Interest payable	0	0
Dividends payable	965	967
Total Liabilities	121,068	111,419
Level 3 [Member]
Financial Assets:
Cash and Cash Equivalents	0	0
Securities - available-for-sale	7,907	10,346
Other Securities	3,717	4,216
Loans, net	619,041	579,992
Interest receivable	4,210	3,694
Total Assets	634,875	598,248
Financial Liabilities:
Interest bearing Deposits	419,499	429,750
Non-interest bearing Deposits	0	0
Time Deposits	204,492	236,027
Total deposits	623,991	665,777
Short-term borrowings	62,219	69,756
Federal Home Loan Bank advances		4,570
Interest payable	197	223
Dividends payable	0	0
Total Liabilities	$ 686,407	$ 740,326

Fair Value of Instruments - Financial Assets Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	$ 253,119	$ 324,509
U.S. Treasury [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	25,282	25,272
U.S. Government agency [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	118,956	172,972
Mortgage-backed securities [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	31,133	44,792
State and local governments [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	77,748	81,473
Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	25,282	25,272
Level 1 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	25,282	25,272
Level 1 [Member] \| U.S. Treasury [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	25,282	25,272
Level 1 [Member] \| U.S. Government agency [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale		0
Level 1 [Member] \| Mortgage-backed securities [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale		0
Level 1 [Member] \| State and local governments [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	0	0
Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	219,930	288,891
Level 2 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	219,930	288,891
Level 2 [Member] \| U.S. Treasury [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	0	0
Level 2 [Member] \| U.S. Government agency [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	118,956	172,972
Level 2 [Member] \| Mortgage-backed securities [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	31,133	44,792
Level 2 [Member] \| State and local governments [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	69,841	71,127
Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	7,907	10,346
Level 3 [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	7,907	10,346
Level 3 [Member] \| U.S. Treasury [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	0	0
Level 3 [Member] \| U.S. Government agency [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	0	0
Level 3 [Member] \| Mortgage-backed securities [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	0	0
Level 3 [Member] \| State and local governments [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	7,907	10,346	$ 12,042	$ 16,408
Level 3 [Member] \| State and local governments [Member] \| Fair Value on a Recurring Basis [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Total Securities Available for Sale	$ 7,907	$ 10,346

Fair Value of Instruments - Changes in the Level 3 Fair Value Category of Unobservable Inputs (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	$ 324,509
Purchases	0	$ 83,310
Ending Balance	253,119
State and local governments [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	81,473
Ending Balance	77,748
Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	10,346
Ending Balance	7,907
Level 3 [Member] \| State and local governments [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	10,346	16,408
Change in Market Value	(1,619)	(497)
Purchases		519
Payments & Maturities	(820)	(4,388)
Ending Balance	7,907	12,042
Level 3 [Member] \| State and local governments [Member] \| Tax - Exempt [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	8,802	14,863
Change in Market Value	(1,262)	(497)
Purchases		519
Payments & Maturities	(820)	(4,388)
Ending Balance	6,720	10,497
Level 3 [Member] \| State and local governments [Member] \| Taxable [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	1,544	1,545
Change in Market Value	(357)	0
Purchases		0
Payments & Maturities	0	0
Ending Balance	$ 1,187	$ 1,545

Fair Value of Instruments - Quantitative Information about Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
U.S. Government agency [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 7,907	$ 10,346
Valuation Technique	Discounted Cash Flow	Discounted Cash Flow
Unobservable Inputs	Credit strength of underlying project or entity / Discount rate	Credit strength of underlying project or entity / Discount rate
Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 1,434	$ 1,924
Valuation Technique	Collateral based measurements	Collateral based measurements
Unobservable Inputs	Discount to reflect current market conditions and ultimate collectability	Discount to reflect current market conditions and ultimate collectability
Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 618	$ 964
Valuation Technique	Appraisals	Appraisals
Unobservable Inputs	Discount to reflect current market	Discount to reflect current market
Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 646	$ 1,127
Valuation Technique	Appraisals	Appraisals
Unobservable Inputs	Discount to reflect current market	Discount to reflect current market
Minimum [Member] \| U.S. Government agency [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	0.00%	0.00%
Minimum [Member] \| Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	0.00%	0.00%
Minimum [Member] \| Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	0.00%	0.00%
Minimum [Member] \| Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	0.00%	0.00%
Maximum [Member] \| U.S. Government agency [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	5.00%	5.00%
Maximum [Member] \| Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	50.00%	50.00%
Maximum [Member] \| Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	20.00%	20.00%
Maximum [Member] \| Commercial Real Estate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Weighted Average	20.00%	20.00%

Fair Value of Instruments - Impaired Loans and Other Real Estate (Detail) - Fair Value on Nonrecurring Basis [Member] - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	$ 1,434	$ 1,924
Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	618	964
Other real estate owned commercial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	646	1,127
Level 1 [Member] \| Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	0	0
Level 1 [Member] \| Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	0	0
Level 1 [Member] \| Other real estate owned commercial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	0	0
Level 2 [Member] \| Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	0	0
Level 2 [Member] \| Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	0	0
Level 2 [Member] \| Other real estate owned commercial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	0	0
Level 3 [Member] \| Impaired loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	1,434	1,924
Level 3 [Member] \| Other real estate owned residential mortgages [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	618	964
Level 3 [Member] \| Other real estate owned commercial [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets measured at fair value on a nonrecurring basis, Total	$ 646	$ 1,127