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Centric Financial Corporation

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Industry Banks - Regional
Employees 51-200
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FY2013 Annual Report · Centric Financial Corporation
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A N NUA L R E P O RT

2013

Powering business and communities. Growing with intention.SM

 
 
Centric Financial Corporation
2013 Annual Report

Letter to Our Shareholders, Customers, and Friends  .................................................................................................................................................................. 2  

Investing in Game Changers  ............................................................................................................................................................................................................................................... 4

A Year of Intention, Opportunity, and Optimism  .............................................................................................................................................................................. 5

Doctor Centric Bank  ........................................................................................................................................................................................................................................................................... 9

Narratives, Numbers, and New Ground  ........................................................................................................................................................................................................ 10

Centric Financial Corporation: Financial Report 2013

Independent Auditor’s Report  ..................................................................................................................................................................................................................................... 11

Consolidated Balance Sheet  ............................................................................................................................................................................................................................................ 12

11

Consolidated Statement of Income  .................................................................................................................................................................................................................... 13

Consolidated Statement of Comprehensive Income  .............................................................................................................................................................14

Consolidated Statement of Changes in Stockholders’ Equity .................................................................................................................................. 14

Consolidated Statement of Cash Flows  ........................................................................................................................................................................................................ 15

Notes to Consolidated Financial Statements  .......................................................................................................................................................................... 16-42

Centric Bank Leadership Team  .....................................................................................................................................................................................................................................  43

Centric Bank Financial Centers  .....................................................................................................................................................................................................................................  44

a n n u a l   r e p o r t     |     2 0 1 3

To Our Shareholders, Customers, and Friends:

At Centric Bank, our post-recession story is 
Powering business and communities. Growing with 
intention.SM 2013 will be remembered as the year 
business began to recover from the recovery. In 
perhaps the longest economic restoration chapter 
in recent decades, the housing market and the 
commercial real estate market are beginning to 
capture lending attention. When business and 
community grow healthy together, it’s an economic 
game changer. And we’re honored to be a valuable 
participant in both.

In central Pennsylvania, 
Centric Bank continued to 
answer opportunity with 
cash and capital. We know 
the narratives behind the 
numbers: the passion of 
the woman business owner 
who celebrated 15 years in 
retail; the reputation of the 
restaurateur whose local 
fare earns rave reviews; and 
the excavating firm who’s 
moving dirt to pave the 
way for business building. 

The dynamic of these 
client relationships is our 
competitive advantage.  
We Revolve Around You—
four words that quietly 
envelop each conversation. 
Those words are even more 
important today than they 
were when we founded the 
bank in 2007. 

Donald E. Enders, Jr.
Chairman of the Board

Patricia A. Husic
President & CEO

Small business builders, doctors, landscapers, 
developers, and entrepreneurs depended on us 
to strengthen bottomlines—and we delivered. 
There were $66.2 million in new loans in 2013 
representing 16.4% organic loan growth.

Few conversations are more pervasive today  
than health care and how employers and states  
will afford it. To meet the private banking needs  

of our medical and health care professionals, 
Doctor Centric Bank allows these individuals to 
focus on helping and healing others. That’s a 
community advantage.

As a leader in SBA lending for central Pennsylvania, 
we originated 13 loans totaling $3.7 million and 
corresponding gains on sales of these assets 
amounting to $245,165 for the year. Net income for 
2013 was $435,746, as compared to the previous 
year end at $707,532; a decrease of $271,786 or 
38.4%. During the year, we made a positive impact 
in fee income for both SBA loans and the mortgage 
division. Mortgage originations also contributed 
$125,000 to fee income from selling these loans to 
the secondary market. 

We made significant improvement in the loan-to-
deposit ratio in 2013, increasing to 85.9% at the end 
of 2013 as compared to 76.7% for the prior year 
end. This was due to an increase in loan originations 
in the last half of 2013, as well as a reduction of 
non-core depositors.

Also, high-cost deposits were navigated into 
lower-cost products as well as some maturing 
CDs repriced at lower yields. We also transitioned 
some non-core deposits to a planned exit from the 
financial institution. For the year, our cost of funds 
was reduced from 1.19% to .86% at December 31, 
2013, or an interest expense reduction of .33%.
Due to compression of interest rates and 
competitor pressure in our markets, loan yields 
were reduced from 5.41% to 5.09% at year end.  
The overall result increased the net interest margin 
from 3.15% to 3.21% for the year. 

We continue to focus on risk management and our 
asset quality. The bank has navigated through the 
legal process from collections to bankruptcy and 
finally, disposition of these assets. The navigation 
of the legal and collection process had a direct 
result of increased collection, legal, and carrying 
costs for 2013. Non-recurring expenses related to 
the collection and disposition of these assets for 
the non-performing credit facilities and Other Real 
Estate Owned exceeded $500,000 for the year.  

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33

At the end of 2013, our delinquency ratio for loans 
30-89 days decreased from 2.78% to .93%; and 
favorably compared to the Pennsylvania average 
of 1.26% and the national average at 2.62%. Total 
delinquencies at year end 2013 amounted to 
$625,385 versus $1,794,272 for the 2012 year end. 
Total charged-off loans in 2013 amounted to 
$1,564,032, and related replenishment to the 
provision for total loan losses amounted to 
$1,354,329. 

Further indications of our diligent collection and 
risk management efforts are the decline of our past- 
due loans greater than 90 days and non-performing 
loans, totaling $1,524,508 in 2013 as compared to 
$4,037,934 for the same time period in 2012. 

On May 1, we opened our fourth financial center in 
Derry Township at 1201 West Governor Road. This 
financial center was embraced by the community, 
and we ended the year with total loans and 
deposits at this location at $36.4 million and $39.6 
million respectively. We recognize that on a 
short-term basis a new location increases the bank’s 
overall expenses until the break-even/profitability 
point is attained. The average time period for a new 
office to reach profitability is generally 36 months. 
We are on track to meet profitability, at that 
location, well before that timeframe. During 2013, 
the Derry Township location had increased costs of 
$207,000 related to personnel and occupancy costs. 
In the long term, these investments will add to  
our revenue and increase the franchise value of 
Centric Financial.

these and many other fine organizations:

n  Penn State Hershey Medical Center and  

Farmers Market

n  Willow Mill Fall Festival
n  Toys for Tots Parade and Collection
n  The Lion Foundation
n  American Heart Association
n  The Salvation Army
n  Harrisburg Chamber and CREDC
n  Night Out for Public Safety
n  Big Brothers Big Sisters of the Capital Region
n  United Way

As leaders of this institution, we are brand 
ambassadors and Directors of First Impressions. 
Whether introducing our services to a team at  
Penn State Hershey Medical Center or providing 
capital for entrepreneurs in the hospitality industry, 
we are bold in our ask to be your banking 
partner. In the trenches of the community 
banking mission field, we have seen over and over 
how one small business success can influence a 
neighborhood for good.

We are most grateful to our shareholders—the 
backbone of our institution. Many of you invested 
in us seven years ago and have journeyed with us 
to break new ground. We look forward to our next 
season of “revolutionary” banking services. As we 
grow with intention, We Revolve Around You.

Sincerely,

We were honored to be recognized by the Central 
Penn Business Journal as one of the Top 50 Fastest 
Growing Companies. Centric Bank ranked as the #2 
fastest-growing bank in central Pennsylvania. 

Donald E. Enders, Jr.
Chairman of the Board

Adding a human resources manager and an 
expanded loan division, our workforce grew to 60, 
an increase of 11%. 2013 also saw the release of 
a Centric Bank mobile app and an even stronger 
presence on social media—connecting and 
engaging customers on channels they choose. 
In 2013, we donated to many organizations, 
non-profits, foundations, and community service 
groups. Equally valuable, the Centric Bank family 
contributed hundreds of service hours supporting 

Patricia A. Husic
President & CEO

a n n u a l   r e p o r t     |     2 0 1 3

“The best way to predict 
   your future is to create it.”

— P e t eR   DR uCk eR , the father of modern business enterprise

Investing in Game Changers 

Because we truly believe Drucker’s words, our passion and mission at Centric Bank is to invest in game 
changers—the men and women who power our regional economy. Ushering in a true recovery, they 
bring big ideas, unbridled passion, and an intense will to succeed. And they have found a home with 
Centric Bank. 

When these entrepreneurs are ready to launch a business, they know what a critical step it is to choose a 
local lending partner. In a world of kickstarter campaigns and bitcoin, the most trusted and secure path 
to funding and growth is still the path that we provide—a personal relationship with a bank who 
believes in them. 

Growing healthy communities requires a commitment to support our region’s biggest asset: small 
business. We are partners in growth and remove one of the highest barriers to small business success—
access to financing. We shorten the learning curves to financial independence.

In 2013, we added $66.2 million to the small business pipeline, an increase of 16.4%. We have loaned 
$230.16 million to help people achieve their dreams, build a business, or buy a home. 

We have found that the best way to predict the Harrisburg capital region’s bright future is to be a part of 
its emerging growth. 

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A Year of Intention, Opportunity, and Optimism

Intention: Choosing Your Foundation for Business

Every business needs tools to help it grow, attract customers, manage resources, and reinvest in the 
community. Thanks to our shareholders and expanding customer base, Centric Bank is one of central 
Pennsylvania’s most powerful business resources. 

Choosing your banking partner is an important lifetime decision. And we’re honored by the hundreds  
of business owners, executives, physicians, restaurateurs, and hoteliers who have intentionally partnered 
with us. We pride ourselves on relationship-banking principles, because success isn’t just about the 
numbers or the volume of transactions. We are honored every time we hear that our loan or line of  
credit was the tipping point to business success for a customer. In 2013, we made 13 SBA loans for a  
total of $3.7 million.   

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“ A small business needs a bank that is timely, interested, and 
personal. For us, Centric Bank fills the bill. Our former bank’s 
decision makers were located miles away in a large city; they 
seemed detached and disinterested.

“ When we transitioned to Centric Bank, they worked hard to 
structure our financing and services to meet our needs.  
The Camp Hill branch is convenient to our businesses, and the  
staff has been very friendly, responsive, and accommodating.”

David and Sandra Cordier 
Cordier Auctions & Appraisals 

Photo: Vince Cassaro

Our track record of investing in people compels us to put a face with the numbers. It’s an evolving story 
of free enterprise and market forces —a push-pull of risk and glory. We measure the risk and celebrate 
in the victories. Through home mortgages, commercial real estate loans, SBA loans, lines of credit, and 
digital banking services, we make sure our region retains its competitive advantage. 

We have established 94 new lending relationships that totaled $32.3 million. Our lending team helps the 
landscapers, the medical practices, the attorneys, the architects, the engineers, and the excavators reach 
financial independence and success. Our business checking accounts—certainly a fundamental tool—
remain robust, and our business lending, a growth barometer, increased 10.4%. 

Each of these banking services begins with a conversation between business owner and Centric Banker. 
The handshake, the small talk, the community connection, the earnest attention to whole-business 
lending—all help strengthen our communities.

a n n u a l   r e p o r t     |     2 0 1 3

As we prepare to celebrate our seventh year, Centric Bank’s early beginnings are still fresh in our minds. 
We understand the vision and mission of your “big idea” because we are living ours too. And we’re eager 
to help you make it a reality. 

Whether connecting with one of our retail bankers, a mortgage lending officer, a financial center teller, or 
our CEO Patti Husic, our customers say they appreciate the feeling of security and opportunity they sense 
with every touch point.

Opportunity: Immersed in Community and Connections

As a locally owned bank, we are driven by what’s good for our customers. We never lose sight of the men 
and women who have helped build our bank. And, as purposeful and good stewards of all your 
resources, we understand the value of the money you earn and entrust to our institution. 

An overarching goal, beyond delivering a solid return to our shareholders and high quality service to 
our customers, is to make a difference in our neighborhoods. Before we were shovel-ready at our 
Hershey and Camp Hill financial centers, we began sharing sponsorships, donations, and goodwill with 
the residents and business owners. 

We reached out to Penn State Hershey Medical Center to introduce ourselves and learn more about the 
Hershey Farmers Market directly across the road from our Derry Township financial center. “Can we help 
you build a stronger community?” we asked, believing that a strong region is as dependent on financial 
well-being as it is on physical well-being.

When a business moves its accounts to Centric Bank, it’s often because of a referral and a compelling 
story they heard from a customer. Although people may not change financial institutions because Centric 
Bank sponsored the Camp Hill Borough Toys for Tots Parade, or because Executive Vice President and 
Chief Lending Officer Jeff Myers was awarded “Father of the Year” by the American Diabetes Association, 
these events add tremendous soul to our brand. 

“ I wanted to take a moment to thank you and your staff for making 
our transition to Centric Bank a wonderful experience. From the 
very beginning, you took the time to understand our needs and 
company goals which demonstrated the commitment of Centric 
Bank to the success of small business. 

“ Centric Bank has proven itself to be a bank with small town values 
and ethics, where people still have access to top management 
while offering all the amenities and services of the big banks. 
Thank you for listening to our needs and taking the time to know 
our company.” 

John W. Gleim, Jr.
John W. Gleim, Jr. Inc. Excavating

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Giving back is much more than a budget line item for us. We know that offering time and money to 
organizations like The Salvation Army Harrisburg Capital Region, the Leukemia and Lymphoma 
Foundation, the American Heart Association, the YWCA, the Lion Foundation, United Way, and the  
Penn State Hershey Medical Center strengthens our people, families, and workforce.

We hope to connect with all our customers  —at your convenience. 2013 was a positive and pivotal year 
for our digital tattoo. As part of our marketing strategy, we are building a network on Twitter, Facebook, 
and LinkedIn to keep our customers informed about banking initiatives, community news, and financial 
resources. These are powerful opportunities to tell our story, and we’re continually digitizing our services 
to make every banking experience a pleasant one.

“ As the owner of four busy central Pennsylvania restaurants— 
Rock Bass Grill, Dockside Willies, Dukes Riverside, and Dukes 
Hershey—I need a bank who makes doing business easy. I trust 
Centric Bank’s expert team to look out for my best interests. They 
are locally owned, they know me personally, and they appreciate 
me: a rare combination these days. The people who represent 
the bank, like my lender Don Bonafede, CEO Patti Husic, and the 
folks working behind the scenes, give me confidence and comfort. 
Centric Bank knows that little things mean a lot—a friendly smile,  
a firm handshake, even a great pen—and they all go a long way  
in saying ‘I care.’ ” 

  Don Carter
  Rock Bass Grill, Dockside Willies, Dukes Riverside, and Dukes Hershey 

77

The Centric Bank mobile app was revealed this year to a grateful customer base. Using the latest digital 
tools and platforms, we make sure that our Millennials can make mobile deposits at 2 a.m. if they choose, 
and that second careerists or retirees can stop into any of our financial centers for a chat about deposits, 
free checking, or new banking services. In every transaction, communication, and bank statement,  
we reinforce the many ways to seamlessly manage your accounts and to reach us. Your convenience, 
your accounts, your choice of connection.

Although smartphones have added a new dimension to 
banking services, Google searches for “bricks and mortar” 
bank branches are surging, up roughly 200% according to 
The Financial Brand. On May 1, 2013, Centric opened its 
fourth financial center at the gateway to the heart of 
Hershey with an official “Centric Bank Comes to Town Day.” 
More than 50 business and banking leaders, as well as 
public officials and customers celebrated our expansion.  

a n n u a l   r e p o r t     |     2 0 1 3

Optimism: Centric Bank Is Your Competitive Advantage  

What’s the value of confidence and optimism? We believe it’s priceless. 

“Understanding who you serve and striking the delicate balance of appropriate risk with common sense 
is the responsibility of a community bank. It’s what distinguishes us from the complexity of global 
banking services. Our reality on Main Street is that we personally know and believe in our business 
builders. We believe in a strong Pennsylvania workforce and attract a core client base of small business 
USA. Our message to you, the men and women who own 28 million small businesses, is we’re Powered 
Up to serve you. We’re built to advance your business goals; and we believe you’re a very good 
investment,” says Patti Husic, Centric Bank CEO.

“ My experience with Centric Bank has far surpassed all my  
previous institutions. The future looks much brighter thanks to 
Centric Bank.”

  Steven A. Witkowski, DDS

“ We want to thank you for a job well done. Our Centric Bank 
refinancing was extremely smooth, and your team was 
extremely helpful. We look forward to a long, beneficial 
business relationship with Centric Bank.”

  Pinakin & Sangeeta Merchant
  Urmi Sons and Associates, Super 8 Motel

“ The service and response time that we receive from Paul Zwally 
and the staff and board of directors at Centric Bank is remarkably 
refreshing. At other banks, in our experience, once the loan is 
processed and the payments begin, the personalized service seems 
to end. At Centric, we are treated like lifelong customers and 
friends. The tellers, loan officers, and branch managers all know 
our names and treat us like we’re important. We cannot thank 
everyone enough for their honesty, courtesy, and professionalism.”

tom & Josi George
Builder/Developer/Realtor

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99

“ Every day Centric Bank demonstrates its commitment to the 
success of One Good Woman. The Centric team is professional  
and very helpful—a winning combination in bankers. Centric 
Bank products are first rate with services like credit card 
processing, gift card redemption, and more.

“ While a lot of banks talk about small business, Centric actively  
and aggressively supports us. Count me as one committed 
customer of Centric Bank!”

  Holly O’Connor
  One Good Woman

Doctor Centric Bank

In the second year of service, Doctor Centric Bank originated $8.66 million in new loans. As quality 
health care delivery becomes increasingly complicated, Doctor Centric Bank continues to provide 
financial solutions to health care professionals and practices. When the timing is right to purchase a 
commercial building, hire a new practitioner, upgrade IT infrastructure, or buy new medical equipment, 
we provide the resources and a seamless concierge banking experience.

“ Before I found Centric Bank, I was frustrated and found other 
banks to be inflexible and rigid. The Doctor Centric Bank private 
banking service has enabled me to rearrange my finances in 
several ways that not only make more sense but will save me 
considerable money over time.”

  David kann, MD
  Chairman, Department of Medicine and Director of  
  Cardiology Services, Carlisle Hospital

Doctor Centric Bank also offers specialized financing opportunities 
that many institutions are unable to meet, such as up to 100% 
practice financing for buy-ins or buy-outs and equipment.   
In addition, we offer the support of government guarantee and 
were recently named one of the largest SBA lenders by the Central Penn Business Journal.

Powering business and communities is our mandate and growing with intention is our strategy as we 
continue to open new opportunities for every segment of our hard-working neighborhoods.

a n n u a l   r e p o r t     |     2 0 1 3

Narratives, Numbers, and New Ground

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

ind ep en denT

 audiT or’s re por

T

tO tHe BOARD  OF DIReC tORS

CeNtRIC  FINANCIAl C ORPORAtION

HARRISBuRG , PeNNSY lvANIA

Report on the Consolidated Financial Statements
We have audited the accompanying consolidated financial statements of Centric Financial Corporation and 
subsidiary which comprise the consolidated balance sheet as of December 31, 2013 and 2012; the related 
consolidated statements of income, comprehensive income, changes in stockholders’ equity, and cash flows for 
the years then ended; and the related notes to the consolidated financial statements.

Management’s Responsibility for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of these consolidated financial statements 
in accordance with accounting principles generally accepted in the United States of America; this includes the 
design, implementation, and maintenance of internal control relevant to the preparation and fair presentation 
of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We 
conducted our audits in accordance with auditing standards generally accepted in the United States of America. 
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the 
consolidated financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the 
consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the 
assessment of the risks of material misstatement of the consolidated financial statements, whether due to 
fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s 
preparation and fair presentation of the consolidated financial statements in order to design audit procedures 
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness 
of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the 
appropriateness of accounting policies used and the reasonableness of significant accounting estimates made 
by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our 
audit opinion.

Opinion
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, 
the financial position of Centric Financial Corporation and subsidiary as of December 31, 2013 and 2012, and 
the results of their operations and their cash flows for the years then ended in accordance with accounting 
principles generally accepted in the United States of America.

S.R. Snodgrass, P.C.
Wexford, Pennsylvania
March 17, 2014

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

co nso li da

Te d ba l anc e  sheeT

(in thousands, except share data)  

ASSetS 
Cash and due from banks 
Interest-bearing deposits in other banks 
Federal funds sold 
   Cash and cash equivalents 

Investments in certificates of deposits 
Securities available for sale 
Securities held to maturity, fair value of $798 and $951 

Loans 
Less: allowance for loan losses 
   Net loans 

Loans held for sale 
Accrued interest receivable 
Premises and equipment, net 
Regulatory stock 
Cash surrender value life insurance 
Goodwill 
Other assets 
   tOtAl ASSetS  

lIABIlItIeS AND StOCkHOlDeRS’ eQuItY 
lIABIlItIeS 
Deposits: 
   Noninterest-bearing 
   Interest-bearing  
   Total deposits 

Short-term borrowings 
Long-term debt 
Accrued interest payable 
Other liabilities 
   total liabilities 

StOCkHOlDeRS’ eQuItY 
Preferred stock series C, $1.00 par; 7,492 shares issued and outstanding in  
2013 and 2012 (liquidation preference $1,000 per share) 
Common stock, $1.00 par; 12,000,000 shares authorized; 3,001,688 and 2,999,718  
shares issued and outstanding in 2013 and 2012, respectively 
Additional paid-in capital 
Retained deficit 
Accumulated other comprehensive income (loss) 
   total Stockholders’ equity 
tOtAl lIABIlItIeS AND StOCkHOlDeRS’ eQuItY 

See notes to consolidated financial statements.

December 31, 

2013  

2012 

 $                  3,264  
                      537  
                 15,421  
                 19,222  

 $                  2,813 
                   2,795 
                 40,285 
                 45,893 

                   5,995  
                 34,924  
                      798  

                   9,831 
                 26,661 
                      929 

               230,162  
                   2,708  
               227,454  

               208,509 
                   2,918 
               205,591 

                          -    
                      598  
                   7,474  
                   1,081  
                   2,941  
                      492  
                   3,430 
$            304,409  

                   1,059 
                      597 
                   6,362 
                   1,060 
                   1,387 
                      492 
                   2,197 
 $            302,059 

 $               21,958  
               245,836  
               267,794  

 $               20,645 
               250,794 
               271,439 

                 10,000  
                   4,207  
                        64  
                      641  
               282,706  

                          -   
                   6,763 
                        98 
                   1,206 
               279,506 

                   7,492  

                   7,492 

                   3,001  
                 14,923  
                 (2,524) 
                 (1,189) 
                 21,703  
 $            304,409  

                   2,999 
                 14,904 
                 (2,885)
                        43 
                 22,553 
 $            302,059 

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

co ns o li da

Te d sT a TeMenT oF incoMe

(in thousands, except share data)  

INteReSt INCOMe 
  Interest and fees on loans  
  Interest and dividends on securities 
  Interest-bearing deposits in other banks 
  Federal funds sold 

  total interest income 

INteReSt eXPeNSe 
  Interest on deposits 
  Interest on long-term debt 
  total interest expense 

  Net interest income 
  Provision for loan losses 

 Net interest income after provision for loan losses 

NONINteReSt INCOMe 
  Service charges on deposit accounts 
  Other loan fees and servicing income 
  Net gain on sale of loans 
  Gains (losses) on sale of other real estate owned 
  Net gain on sale of securities 
  Total other-than-temporary impairment (“OTTI”) losses 
  Non-credit portion of OTTI recognized in other comprehensive income 

  Net OTTI losses recognized in earnings 

  Other income 

  total noninterest income 

NONINteReSt eXPeNSe 
  Salaries and employee benefits 
  Occupancy and equipment 
  Legal and professional fees 
  Data processing 
  Advertising and marketing 
  Shares and capital stock tax 
  Directors expense 
  Federal deposit insurance 
  Other expenses 

  total noninterest expense 

   Income before income tax 

  Income tax expense  
Net INCOMe 
  Preferred stock dividends and discount accretion 
Net INCOMe AvAIlABle tO COMMON SHAReHOlDeRS  

PeR SHARe DAtA 
  Basic earnings per share 
  Diluted earnings per share 
  Average shares outstanding (basic) 
  Average shares outstanding (diluted) 

See notes to consolidated financial statements.

Year ended December 31,
2012 

2013 

$            10,934  
                    670  
                      49  
                      71  
               11,724  

$            10,712
                    569 
                      39 
                      79 
               11,399 

                 2,356  
                    161  
                 2,517  

                 2,949 
                    185 
                 3,134 

                 9,207  
                 1,354  
                 7,853  

                 8,265 
                 1,353 
                 6,912 

                      83  
                    199  
                    371  
                 (230) 
                        -    
                 (141) 
                    119  
                    (22) 
                   194 
                    595  

                      99 
                    223 
                    251 
                      42 
                    145 
                   (63)
                   (93)
                 (156)
                    165 
                    769 

                 3,745  
                 1,115  
                    342  
                    440  
                    348  
                    186  
                    170  
                    274  
                 1,241  
                 7,861  

                    587  
                    151  
                    436  
                   (75) 
$                 361  

                 3,098 
                    916 
                    376 
                    429 
                    274 
                    154 
                    148 
                    233 
                 1,044 
                 6,672 

                 1,009 
                    301 
                    708 
                   (75)
 $                 633 

 $                0.12  
 $                0.12  
          2,998,951  
          3,019,894  

 $                0.23 
 $                0.23 
          2,741,791 
          2,760,885 

 
 
 
 
 
 
  
 
 
 
 
 
 
 
Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

co nso li da

Te d sT a TeMenT  oF coMprehensive incoMe (loss)

(in thousands) 

Net INCOMe 

Other comprehensive income (loss): 
   Unrealized holding losses on available-for-sale securities 
        Tax effect 

   Reclassification adjustment for gains recognized in income 
        Tax effect 

   Accretion of losses on securities transferred to held to maturity 
        Tax effect 

   Unrealized holding gains (losses) due to other-than-temporary impairment 
   on held-to-maturity securities 
        Tax effect 

   Other-than-temporary impairment losses recognized in earnings 
        Tax effect 

Total other comprehensive income (loss) 
COMPReHeNSIve INCOMe (lOSS)  

See notes to consolidated financial statements.

December 31,

2013  
$            436  

2012 
 $            708 

            (1,874) 
                  637  

                       -    
                       -    

                    23  
                   (8) 

                 (38) 
                    13  

                    22  
                   (7) 

            (1,232) 
$            (796) 

                 (97)
                    34 

               (145)
                    49 

                    43 
                 (15)

                    93 
                 (32)

                  156 
                 (53)

                    33 
 $               741 

co nso li da

Te d sT a TeMenT  oF changes in sT

ockholders’ equiTy

(in thousands, except share data)  

Preferred  
Stock  
Series C  

Common  
Stock  

Additional 
Paid-in  
Capital  

Retained 
Deficit  

Accumulated
Other
Comprehensive
Income (loss) 

total

Balance, December 31, 2011 

 $   7,492  

$  2,688  

 $  13,274  

$  (3,518) 

$              10  

    $ 19,946 

           708  

                 33  

           708 
             33 

Net income 
Other comprehensive income 

Stock-based compensation plans: 
  Vesting of restricted stock (6,952 shares) 
  Restricted stock - compensation expense 
  Stock options - compensation expense 

             6  

            (6) 
            30  
            24  

Preferred stock dividend 
Issuance of common stock (304,847 shares) 

         305  

       1,582  

          (75) 

Balance, December 31, 2012 

      7,492  

      2,999  

     14,904  

     (2,885) 

                 43  

      22,553 

Net income 
Other comprehensive loss 

Stock-based compensation plans: 
  Vesting of restricted stock (1,970 shares) 
  Restricted stock - compensation expense 
  Stock options - compensation expense 

             2  

            (2) 
              9  
            12  

           436  

         (1,232) 

           436 
      (1,232)

Preferred stock dividend 

          (75) 

Balance, December 31, 2013 

 $   7,492  

 $  3,001  

 $  14,923  

 $  (2,524) 

 $      (1,189) 

 $ 21,703 

See notes to consolidated financial statements.

             -   
             30 
             24 

           (75)
        1,887 

             -   
               9 
             12 

           (75)

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

co ns o li da

Te d sT a TeMenT  oF cash Flows

(in thousands) 

Cash flows from operating activities 
Net income 
Adjustments to reconcile net income to net cash provided by operating activities: 
  Provision for loan losses 
  Depreciation and amortization 
  Stock-based compensation 
  Deferred income tax benefit 
  Loans originated for sale 
  Proceeds from sale of loans 
  Net gain on sale of loans 

Increase in accrued interest receivable 

  Decrease in accrued interest payable 
  Net gain on sale of securities 
  Net OTTI losses recognized in earnings 
  Decrease in prepaid federal depository insurance 
  Net loss on sale of assets 
  Other, net 
Net cash provided by operating activities 
Cash flows from investing activities 
Net (increase) decrease of investment certificates of deposits 
Sales of available-for-sale securities 
Maturities and principal pay downs of available-for-sale securities 
Maturities and principal pay downs of held-to-maturity securities 
Purchases of available-for-sale securities 
Purchases of regulatory stock 
Redemption of regulatory stock 
Net increase in loans 
Purchases of bank premises and equipment 
Proceeds from disposal of other real estate owned 
Purchase of bank-owned life insurance 
Proceeds from disposal of bank premises and equipment 
Net cash used by investing activities 
Cash flows from financing activities 
Net increase (decrease) in deposits 
Net increase in short-term borrowings 
Payments on long-term debt 
Dividends paid - preferred stock 
Net proceeds from issuance of common stock 
Net cash provided by financing activities 
Net increase (decrease) in cash and cash equivalents 
Cash and cash equivalents at beginning of period 
Cash and cash equivalents at end of period  

Supplemental disclosure of cash flow information: 
Cash paid during the period for: 

Interest 
Income taxes 

Supplemental schedule of noncash investing and financing activities: 
Other real estate acquired in settlement of loans 
Securities purchased not settled 

See notes to consolidated financial statements.

15
15

Year ended December 31,
2012 
2013  

 $               436  

 $               708 

               1,354  
                  599  
                    21  
                  100  
            (10,913) 
             12,343  
                 (371) 
                     (1) 
                   (34) 
                     -    
                    22  
                    60  
                  230  
                 (208) 
               3,638  

               3,836  
                     -    
               6,189  
                  115  
            (16,989) 
              (1,063) 
               1,042  
            (24,842) 
              (1,525) 
                  704  
              (1,500) 
                     -    
            (34,033) 

              (3,645) 
             10,000  
              (2,556) 
                   (75) 
                     -    

               3,724 
            (26,671) 
             45,893  
$          19,222  

               1,353 
                  520 
                    54 
                  113 
            (14,544)
             14,130 
                 (251)
                   (27)
                   (28)
                 (145)
                  156 
                  216 
                    75 
                  528 
               2,858 

              (4,437)
               2,369 
             13,101 
                  139 
            (16,863)
                 (526)
                  273 
            (29,926)
                 (957)
                  249 
                     -   
                  273 
            (36,305)

             47,852 
                     -   
              (2,679)
                   (56)
               1,887 
             47,004 
             13,557 
             32,336 
 $          45,893 

 $            2,551  
255  

 $            3,162 
175 

1,635  
                     -    

468 
514 

 
 
 
 
 
 
 
 
 
 
 
 
Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

noTe s  To c ons oli da

Ted Financial sT

a TeMenTs

Note 1  |  Significant Accounting Policies

Organization and Nature of Operations
Centric Financial Corporation (“Centric”) or (“the Company”) is a financial holding company which includes its 
wholly owned subsidiary, Centric Bank (“the Bank”).    

The Bank entails virtually all of Centric’s ongoing operations.  The Bank offers customers a range of deposit, loan, 
and other services typical of community banks through four offices in south central Pennsylvania and online 
banking channels.  The Bank’s principal source of revenue emanates from interest income from its portfolio 
of commercial and residential real estate loans, commercial loans, and consumer loans, as well as from its 
investment portfolio.

Centric is subject to regulation and supervision of the Pennsylvania Department of Banking and the Federal 
Deposit Insurance Corporation (“FDIC”). 

Basis of Presentation
The financial statements have been prepared in accordance with accounting principles generally accepted in 
the United States of America.  The accounts of Centric and the Bank are consolidated with the elimination of all 
intercompany transactions and balances.  

estimates
Management is required to make estimates and assumptions that affect the reported amounts of assets 
and liabilities, income and expense, and the nature and extent of disclosures.  Ultimate results could differ 
significantly from those estimates and assumptions.  Centric’s material estimates that are particularly susceptible 
to significant change in the near term relate to the valuation of loans, the allowances for loan and other credit 
losses, and other-than-temporary impairment evaluations of securities, evaluation of goodwill impairment, 
deferred tax valuation, and fair value of financial instruments. 

In the ordinary course of business, Centric and the Bank are parties to legal proceedings that entail uncertainty.  
In management’s opinion, Centric’s financial position and results of operations would not be materially impacted 
by the outcome of such proceedings individually or in the aggregate.  

Cash and Cash equivalents
Cash and cash equivalents with original maturities of 90 days or less include cash, balances due from banks, 
interest-bearing demand deposits in other banks, and federal funds sold.  Federal funds sold are generally for 
one-day periods.  The Bank has been required to maintain average balances with the Federal Reserve Bank.  In 
2012, the Bank engaged in a deposit reclassification program that evaluates the unused balance of transaction 
accounts.  The unused portion is then reclassified as a non-transaction account.  This allows the Bank to reclaim 
the balances held at the Federal Reserve Bank for investment or operating use.  The Federal Reserve Bank of 
Philadelphia approved the use of this program for Centric Bank in the second quarter of 2012. The required 
minimum balance was $0 at December 31, 2013 and 2012.

Credit Risk Concentrations 
As a community bank, most of the Bank’s loans and credit commitments are comprised of Pennsylvania 
customers, primarily individuals and entities situated in Dauphin and Cumberland counties.  

Securities
Investment securities are classified when purchased as either “securities available for sale” or “securities held to 
maturity.”

Securities classified as “available for sale” are those debt securities that the Bank intends to hold for an indefinite

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17
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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 1  |  Significant Accounting Policies (continued) 

period of time but not necessarily to maturity, and are carried at fair value. Unrealized gains or losses are 
included in other comprehensive income, net of the related deferred tax effect.  Realized gains and losses on 
disposition of securities are recognized as noninterest income measured on specific identification of the simple 
difference between net proceeds and adjusted book value.  Premiums and discounts are recognized in interest 
income using the interest method over the terms of the securities. 

Securities classified as “held to maturity” are those debt securities the Bank has both the intent and ability to 
hold to maturity regardless of changes in market conditions, liquidity needs, or changes in general economic 
conditions.  These securities are carried at cost adjusted for the amortization of premium and accretion of 
discount, computed by the interest method over the terms of the securities.

Securities are periodically reviewed for other-than-temporary impairment based upon a number of factors, 
including, but not limited to, the length of time and extent to which market value has been less than cost, 
the financial condition of the underlying issuer, the ability of the issuer to meet contractual obligations, the 
likelihood of the security’s ability to recover any decline in its market value, and whether or not management 
intends to sell the security or whether it is more likely than not that they would be required to sell the security 
before its anticipated recovery in market value, to determine whether the loss in value is other than temporary.  
A decline in value that is considered to be other than temporary is recorded as a loss within noninterest income 
in the Consolidated Statement of Income.

loans
Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff 
are stated at their outstanding unpaid principal balances, net of any allowance for loan losses and any deferred 
fees or costs.  Interest income is accrued on the unpaid principal balance.  

Lease contracts are classified as direct finance leases.  Lessees guarantee 100 percent of the leases’ residual value 
at the conclusion of the lease term.  

Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the 
yield (interest income) of the related loans.  The Bank is generally amortizing these amounts over the contractual 
life of the loan. 

The accrual of interest is generally discontinued when the contractual payment of principal or interest has 
become 90 days past due or management has serious doubts about further collectibility of principal or interest, 
even though the loan is currently performing.  A loan may remain on accrual status if it is in the process of 
collection and is either guaranteed or well secured.  When a loan is placed on nonaccrual status, unpaid interest 
credited to income in the current year is reversed and unpaid interest accrued in prior years is charged against 
the allowance for loan losses.  Interest received on nonaccrual loans generally is either applied against principal 
or reported as interest income, according to management’s judgment as to the collectability of principal.  
Generally, loans are restored to accrual status when the obligation is brought current, has performed in 
accordance with the contractual terms for a reasonable period of time and the ultimate collectability of the total 
contractual principal and interest is no longer in doubt. 

Allowance for loan losses 
The allowance for loan losses is established through provisions for loan losses charged against income as losses 
are estimated to have occurred.  Loans deemed to be uncollectible are charged against the allowance for loan 
losses, and subsequent recoveries, if any, are credited to the allowance. 

The allowance for loan losses is maintained at a level considered adequate to provide for losses that can be 
reasonably anticipated.  Management’s periodic evaluation of the adequacy of the allowance is based on 
known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the 
estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions, 

Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 1  |  Significant Accounting Policies (continued) 

and other relevant factors.  This evaluation is inherently subjective, since it requires material estimates that may 
be susceptible to significant change.

The allowance consists of specific and general components.  The specific component relates to loans that are 
classified as Substandard or Special Mention.  For such loans that are also classified as impaired, an allowance is 
established when the discounted cash flows (or collateral value or observable market price) of the impaired loan 
is lower than the carrying value of that loan.  The general component covers non-classified loans and is based 
on historical loss experience adjusted for qualitative factors.  An unallocated component is maintained to cover 
uncertainties that could affect management’s estimate of probable losses.  

A loan is considered impaired when, based on current information and events, it is probable that the Bank will be 
unable to collect the scheduled payments of principal or interest when due according to the original contractual 
terms of the loan agreement.  Factors considered by management in determining impairment include payment 
status, collateral value and the probability of collecting scheduled principal and interest payments when due.  
Loans that experience insignificant payment delays and payment shortfalls generally are not classified as 
impaired.  Management determines the significance of payment delays and payment shortfalls on a case-by-
case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including 
the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the 
shortfall in relation to the principal and interest owed.  Impairment is measured on a loan-by-loan basis for 
commercial and construction loans by either the present value of expected future cash flows discounted at the 
loan’s effective interest rate or the fair value of the collateral if the loan is collateral-dependent.

Purchased loans with evidence of credit quality deterioration for which it is probable at purchase that all 
contractually required payments will not be collected are acquired with deteriorated credit quality.  Centric 
accounts for differences between contractual cash flows and cash flows expected to be collected from an 
investor’s initial investment in loans acquired in a transfer if those differences are attributable, at least in part, 
to credit quality.  Centric records impaired loans at fair value and did not carry over valuation allowances in the 
initial accounting for loans acquired in a transfer, including loans acquired in a purchase business combination. 
The excess of cash flows expected at purchase over the purchase price is recognized as interest income over 
the life of the loans.  Subsequent increases in cash flows expected to be collected are recognized prospectively 
through an adjustment of the loan’s yield over its remaining life.  Decreases in expected cash flows are 
recognized as impairments.

unfunded Credit Commitments
In the ordinary course of business, the Bank enters into commitments to extend credit and letters of credit.  Such 
financial instruments are recorded when funded.  A reserve for unfunded lending commitments under contract, 
lines and letter of credit, is included in other liabilities.

Restricted Investments in Bank Stocks 
Under membership agreement, the Bank is required to own stock issued by Atlantic Central Bankers Bank.  
Because ownership and disposition is restricted, the shares lack a market for measuring fair value and are 
recorded at cost.  

The Bank is also a member of the Federal Home Loan Bank (“FHLB”) of Pittsburgh and as such is required to 
maintain a minimum investment in stock of the FHLB, which varies with the level of advances outstanding with 
the FHLB.  The stock is bought from and sold to the FHLB based upon its $100 par value.  The stock does not 
have a readily determinable fair value and as such is classified as restricted stock, carried at cost and evaluated 
by management.  The stock’s value is determined by the ultimate recoverability of the par value rather than 
by recognizing temporary declines. The determination of whether the par value will ultimately be recovered 
is influenced by criteria such as the following: (a) the significance of the decline in net assets of the FHLB as 
compared to the capital stock amount and the length of time this situation has persisted; (b) commitments by 

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 1  |  Significant Accounting Policies (continued) 

the FHLB to make payments required by law or regulation and the level of such payments in relation to the 
operating performance; (c) the impact of legislative and regulatory changes on the customer base of the FHLB; 
and (d) the liquidity position of the FHLB.  Management evaluated the stock and concluded that the stock was 
not impaired for the periods presented herein.

Goodwill
Goodwill represents the amount paid to acquire the Bank beyond the fair value of the identifiable net assets 
acquired. Goodwill is not amortized but rather is tested for impairment at least annually.  For federal tax 
purposes, goodwill is amortized on a straight-line basis over 15 years.  There was no impairment of goodwill for 
2013 and 2012. 

Core Deposit Intangibles
Core deposit intangibles represent the asset identified for depositor relationships acquired with the Bank.  This 
asset was valued at acquisition based upon the economic advantages of core deposits as a funding source.  This 
acquired asset is being amortized using an accelerated method with an estimated useful life of ten years; $8,000 
and $10,000 of amortization expense was recognized in 2013 and 2012, respectively.  The unamortized balance 
was $13,000 and $21,000 at December 31, 2013 and 2012, respectively.  Amortization expense will be $6,000, 
$5,000, and $2,000 for years 2014, 2015, and 2016, respectively.  

Mortgage Servicing Rights and Related Credit enhancement Fees
The Bank sold residential mortgages to FHLB under the Mortgage Partnership Finance Program (“MPF”).  The 
Bank is no longer an active participant in the MPF program.  Under this program, the Bank services the portfolio 
sold to the FHLB and receives corresponding fees.  The MPF program also entails a credit enhancement 
arrangement whereby the Bank receives a fee for retaining a residual contingent liability for the repayment of 
loans sold to the FHLB. 

Assets for mortgage servicing rights and related credit enhancement fees were recorded at fair value 
corresponding to net cash flows expected for servicing and credit enhancement of the MPF portfolio.  Mortgage 
servicing rights are $8,000 and $25,000 at December 31, 2013 and 2012, respectively.  These assets are amortized 
based upon portfolio activity and subject to ongoing evaluation for any permanent impairment.

MPF portfolio fees earned amounted to $25,000 and $39,000 for 2013 and 2012, respectively. The MPF portfolio 
balance was $5,606,000 and $8,565,000 at December 31, 2013 and 2012, respectively.  The FHLB maintains a first-
loss position for the MPF portfolio that totals $301,000.  Should the FHLB exhaust its first-loss position, recourse 
to the Bank’s credit enhancement would be up to the next $113,000 of losses.  The Bank has not experienced any 
losses for the MPF portfolio.  The value of credit enhancement fees receivable, net of an estimated liability, was 
$5,000 and $15,000 at December 31, 2013 and 2012, respectively.    

transfers of Financial Assets
The Bank sells interests in loans receivable through loan participation sales.  The Bank accounts for these 
transactions as sales, when control over the assets has been surrendered.  Control over transferred assets is 
deemed to be surrendered when (1) the assets have been isolated from the Bank, (2) the transferee obtains 
the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the 
transferred assets, and (3) the Bank does not maintain effective control over the transferred assets through an 
agreement to repurchase them before their maturity.

The Bank retains servicing responsibilities for the loan participation sales.  The Bank does not recognize a 
servicing asset or liability, since the amount received for servicing the loan participations is a reasonable 
approximation of market rates and servicing costs. 

19
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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 1  |  Significant Accounting Policies (continued) 

Advertising Costs 
The Bank charges advertising costs to expense as accrued. 

earnings Per Share 
Basic earnings per share represents income available to common stockholders divided by the weighted-average 
number of shares outstanding during the period. Diluted earnings per share reflects additional common 
shares that would have been outstanding if dilutive potential common shares had been issued, as well as any 
adjustment to income that would result from the assumed issuance.  Potential common shares that may be 
issued by Centric relate to outstanding stock options and warrants and non-vested restricted stock.  

Anti-dilutive options and warrants to purchase 11,750 and 24,674 shares of common stock, at a weighted-
average price of $6.00 and $5.89 outstanding at December 31, 2013 and 2012, respectively; and unvested 
restricted shares of 1,080 and 2,750 at a price of $6.00 and $5.92 at December 31, 2013 and 2012, respectively, 
were not included in dilutive earnings per share.

(in thousands, except per share data)  
Net income 
Preferred stock dividends 
Net income available to common shareholders 

Weighted-average number of shares outstanding (basic) 
Effect of dilutive securities 
Weighted-average number of shares outstanding (diluted) 

Per share information: 
  Basic earnings per share 
  Diluted earnings per share 

2013  
 $                  436  
                    (75) 
 $                  361  

2012
 $                  708 
                    (75)
 $                  633 

2,998,951  
20,943  
3,019,894  

2,741,791 
19,094 
2,760,885 

 $                 0.12  
 $                 0.12  

 $                 0.23 
 $                 0.23

Stock-Based Compensation 
Centric records the cash flow from the tax benefits resulting from tax deductions in excess of the compensation 
cost recognized for stock-based awards (excess tax benefit) be classified as financing cash flows.  During 2013 
and 2012, no stock options were exercised.

Accumulated Other Comprehensive Income or loss 
Centric recognizes revenue, expenses, gains, and losses in net income.  Certain changes in assets and liabilities, 
such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the 
equity section of the Consolidated Balance Sheet.   

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 1  |  Significant Accounting Policies (continued) 

Such items are included as components of accumulated comprehensive income (loss) as of December 31, 2013 
and 2012, as follows: 

(in thousands) 

2013 

2012

and losses on 

unrealized Gains  unrealized Gains 
and losses on 
Available-for-Sale  Held-to-Maturity 
Securities 

Securities 

total 

and losses on 

unrealized Gains  unrealized Gains 
and losses on 
Available-for-Sale  Held-to-Maturity 
Securities 

Securities 

total

Beginning balance 
  Other comprehensive income (loss) 
  before reclassifications 
  Amounts reclassified from     
  accumulated other comprehensive  
  income (loss) 
  Net current-period other 
  comprehensive income (loss) 
Ending balance 

 $            126 

 $            (83) 

 $        43 

  $            285 

  $          (275) 

 $    10 

          (1,237) 

               (10) 

    (1,247) 

               (63) 

                 89            26 

                    - 

                    15 

            15 

                (96) 

               103 

            7 

          (1,237) 
 $       (1,111) 

                   5 
 $            (78) 

     (1,232) 
 $ (1,189) 

             (159) 
 $            126 

               192            33 
 $    43 
  $            (83) 

21
21

The following illustrates amounts reclassified out of each component of accumulated other  
comprehensive income.

Amount Reclassified from  
Accumulated Other Comprehensive 
Income (loss)

(in thousands)  

  Details about Accumulated Other 
  Comprehensive Income (loss) 

Components 

2013 

2012 

Affected line Item in the
Statement Where Net Income is
Presented

Sale of available for sale securities 
  Tax effect 

 $                  - 
                     - 
                     - 

    $      (145) 
                 49  
                (96) 

Net gain on sale of securities
Income tax expense 
   Net of tax

Other-than-temporary impairment  
losses on held to maturity securities 
  Tax effect 

Total reclassification for the period 

 $              22 
                    (7) 
                    15 
 $              15 

  $        156 
             (53) 
             103 
  $             7 

Net OTTI losses recognized in
earnings
Income tax expense 
    Net of tax
    Net of tax

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 2  |  Investment Securities

The Consolidated Balance Sheet presents “available-for-sale” securities at fair value.  Corresponding unrealized 
gains and losses do not affect net income but are recorded in accumulated other comprehensive income, net of 
related deferred income taxes.   

A summary of securities available for sale is as follows: 

(in thousands) 

U.S. government agency securities 
Municipal securities 
Government sponsored mortgage-backed securities 
Total 

Amortized  
 Cost  

 $      18,266  
           2,903  
         15,438  
 $      36,607  

Gross  
unrealized  
Gains 
December 31, 2013

Gross 
unrealized 
losses 

Fair
value

 $                -    
                  -    
              106  
 $           106  

$        (947) 
           (383) 
           (459) 
  $     (1,789) 

 $      17,319 
           2,520 
         15,085 
 $      34,924 

U.S. government agency securities 
Municipal securities 
Government sponsored mortgage-backed securities 
Total 

 $      10,299  
           1,977  
         14,194  
 $      26,470  

 $             15    
                  8  
              225  
 $           248  

 $          (42) 
               (5) 
             (10) 
  $          (57) 

 $      10,272 
           1,980 
         14,409 
 $      26,661 

                     December 31, 2012 

A summary of securities held to maturity is as follows:

(in thousands) 

Amortized  
 Cost  

Gross  
unrealized  
Gains 
December 31, 2013

Gross 
unrealized 
losses 

Fair
value

Government sponsored mortgage-backed securities 

 $           798  

 $                -    

  $              -    

 $           798  

 Government sponsored mortgage-backed securities 

 $           929  

 $             22  

  $              -    

 $           951 

                     December 31, 2012 

Securities with a fair value of $32,399,000 and $24,147,000 were pledged to collateralize bank deposits by 
Pennsylvania local governments, FHLB advances, and the discount window as of December 31, 2013 and 2012, 
respectively.

The amortized cost and fair value of debt securities owned at December 31, 2013, by contractual maturity, are 
shown below:  

(in thousands) 

Available for Sale 

Held to Maturity

Due in one year or less 
Due after one year through five years 
Due after five years through ten years 
Due after ten years 
Total investment securities 

Amortized 
Cost 

 $                    -    
             6,487  
           12,930  
           17,190  
 $        36,607  

Fair 
value 

 $                    -    
             6,344  
           12,109  
           16,471  
 $        34,924  

Amortized 
Cost 

 $                  -    
                    -    
                    -    
               798  
 $            798  

Fair  
value

 $                    -   
                     -   
                     -   
                 798 
 $              798 

22

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 2  |  Investment Securities (continued)

A summary of securities available for sale which were in an unrealized loss position is as follows:

(in thousands) 

U.S. government agency securities 
Municipal securities 
Government sponsored mortgage-
backed securities 
 Total temporarily impaired securities 

less than 12 Months 
Gross  
Fair  unrealized 
losses 

value 

12 Months or Greater 
Gross 
Fair  unrealized 
losses 

value 

total

Gross
Fair  unrealized
losses

value 

 $    14,085  
           2,520  

 $       (681) 
          (383) 

December 31, 2013
 $     (266) 
               -    

 $   3,234  
                  -    

 $  17,319  
         2,520  

 $      (947)
         (383)

           7,818  
 $    24,423  

          (376) 
 $    (1,440) 

          1,096  
 $   4,330  

          (83) 
 $     (349) 

         8,914  
 $  28,753  

         (459)
 $   (1,789)

(in thousands) 

December 31, 2012 

U.S. government agency securities 
Municipal securities 
Government sponsored mortgage-
backed securities 
           3,222 
Total temporarily impaired securities  $    11,215 

 $      6,758 
           1,235 

  $         (42) 
               (5) 

 $            - 
                  - 

    $            - 
                  - 

    $     6,758  
            1,235 

 $        (42)
              (5)

             (10) 
  $         (57) 

                  - 
 $            - 

                  - 
    $            - 

            3,222 
    $  11,215 

            (10)
  $        (57)

23
23

Securities are evaluated on an ongoing basis to determine whether a decline in their value is other than temporary. For debt securities, 
management considers whether the present value of cash flows expected to be collected is less than the security’s amortized cost basis (the 
difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and management’s 
intent to sell the security or whether it is more likely than not that they would be required to sell the security before its anticipated recovery 
in market value, to determine whether the loss in value is other than temporary. Once a decline in value is determined to be other than 
temporary, if the investor does not intend to sell the security, and it is more likely than not that it will not be required to sell the security, 
before recovery of the security’s amortized cost basis, the charge to earnings is limited to the amount of credit loss. Any remaining difference 
between fair value and amortized cost (the difference defined as the non-credit portion) is recognized in other comprehensive income, net 
of applicable taxes.  Otherwise, the entire difference between fair value and amo6rtized cost is charged to earnings.

Centric reviews investment securities on an ongoing basis for potential impairment which would be other than temporary and has adopted 
the provision which provides for the bifurcation of other-than-temporary impairment (“OTTI”)  into two categories: (a) the amount of the total 
OTTI related to a decrease in expected cash flows to be collected (credit loss) which is recognized through earnings; and (b) the amount of 
OTTI related to all other factors, which is recognized, net of income taxes, as a component of other comprehensive income.  Centric recorded 
credit-related impairment of $22,000 on two private label mortgage-backed securities through earnings as of December 31, 2013, and 
$156,000 on three private label mortgage-backed securities through earnings as of December 31, 2012.  There were 67 securities that were 
temporarily impaired at December 31, 2013.

Changes in credit losses during 2013 and 2012 associated with investment securities for which other-than-temporary impairment losses have 
been previously recognized in both earnings and other comprehensive income follow:

(in thousands) 
Estimated credit losses - beginning balance 
Additions for credit losses not previously recognized 
Reductions for increases in cash flows 
Reductions for realized losses 
Estimated credit losses - ending balance 

Year ended December 31
2012
2013 
 $               363 
 $               391  
                  156 
                    22  
                     -   
                     -    
                 (128)
                     -    
 $               391 
 $               413  

There were no sales or proceeds from sales of securities during 2013.  During the year ended December 31, 2012, 
the Bank sold five securities totaling $2,258,000 resulting in gross gains of $145,000.

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 3  |  loans

The composition of loans, net of unamortized loan origination fees of $150,000 and $131,000, at December 31, 
2013 and 2012, is as follows:

(in thousands) 
Commercial 
Real estate - construction 
Real estate - residential owner occupied 
Real estate - residential non-owner occupied 
Real estate - commercial 
Consumer 
  Total loans 
Allowance for loan losses 
  Net loans 

Note 4  |  Allowance for loan losses

2013 
 $        36,594  
               15,550  
               39,013  
19,052 
             119,164  
                    789  
             230,162  
              (2,708) 
 $      227,454  

2012
 $             32,745 
                11,325 
                38,873 
18,960
              105,786 
                     820 
              208,509 
                (2,918)
 $           205,591 

Management has an established methodology to determine the adequacy of the allowance for loan losses that 
assesses the risks and losses inherent in the loan portfolio.  For purposes of determining the allowance for loan 
losses, the Bank has grouped certain loans in the portfolio into the following segments: commercial; real estate 
- construction; real estate - residential owner occupied; real estate - residential non-owner occupied; real estate 
- commercial; consumer; and unallocated. Historical loss percentages for each risk category are calculated and 
used as the basis for calculating allowance allocations. These historical loss percentages are calculated over a 
three-year period for all portfolio segments. Certain qualitative factors are then added to the historical allocation 
percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are 
analyzed for each portfolio segment:

n  Levels of and trends in delinquencies and nonaccruals
n  Trends in volume and terms
n  Changes in lending policies and procedures
n  Volatility of losses within each risk category
n  Economic trends;  concentrations of credit
n  Experience depth and ability of management

The total allowance reflects management’s estimate of loan losses inherent in the loan portfolio at the balance 
sheet date. The Bank considers the allowance for loan losses of approximately $2,708,000 adequate to cover 
loan losses inherent in the loan portfolio, as of and for the year ending December 31, 2013. The following table 
presents, by portfolio segment, the activity within the allowance for loan losses and the ending balance of the 
allowance for loan losses for 2013:

Balance at 

(in thousands)  
Commercial  
Real estate - construction 
Real estate - residential owner occupied 
Real estate - residential non-owner occupied 
Real estate - commercial  
Consumer 
Unallocated 
Total 

December 31,  Charged-off 
loans 
 $       (202) 
                -    
            (45) 
(704) 
         (630) 
                -    
                -    
 $    (1,581) 

2012 
 $       442  
             117  
             496  
445 
          1,287  
               76  
               55  
 $    2,918  

Balance at 
  December 31, 
2013
 $        675 
           150 
           330 
290
        996
             14 
           253 
 $     2,708 

Provision 
 $          435  
              33  
          (123) 
            537 
            339  
            (65) 
             198  
 $       1,354  

Recoveries 

 $              -    
                -    
              2  
12 

                -    
                3  
                -    
 $           17  

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 4  |  Allowance for loan losses (continued)

Allowance for loan losses activity during 2012 is as follows:

Balance at 

 (in thousands) 
Commercial  
Real estate - construction 
Real estate - residential owner occupied 
Real estate - residential non-owner occupied 
Real estate - commercial  
Consumer 
Unallocated 
Total 

December 31,  Charged-off 
loans 
 $       (203) 
                 -    
                 -    
(675) 
(15) 
    (34) 
                 -    
 $       (927) 

2011 
 $      448  
            126  
            280  
         866  
503 
            104  
            155  
 $   2,482  

Balance at 
  December 31, 
2012
 $        442 
           117 
           496
        445 
1,287
             76 
             55 
 $     2,918 

Provision 
 $         189  
               (9) 
            216  
            254 
            799 
                4  
          (100) 
 $      1,353  

Recoveries 
 $             8  
                -    
                -    
                -    
                -    
                2  
                -    
 $           10  

Changes in allowance for loan losses associated with the commercial loan portfolio were primarily the result 
of increases in the volume of the portfolio.  The allowance for loan losses related to the real estate - residential 
owner occupied and real estate - commercial loan portfolios declined from the previous year primarily due to 
charge-offs in 2013 for loans identified as impaired in which specific allowance for loan loss allocations were 
made in 2012.  The real estate - residential non-owner occupied allowance for loan losses declined as a result 
of the identification and subsequent charge-off of a specific troubled loan relationship, which significantly 
improved the nonperforming loan totals for this portfolio segment.

The following tables present, by portfolio segment, the recorded investment in those loans for 2013 and 2012:

25
25

 (in thousands) 

Allowance for loan losses: 
Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
Unallocated 
   Total 

loans, ending balance: 
Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
   Total 

Individually 
evaluated for  
Impairment  

December 31, 2013 
Collectively
evaluated for 
Impairment 

total

 $                 224  

 $                   451  

 $             675 

                        -    
                        -    
                      94  
                        -    
                        -    
                        -    
 $                 318  

                      150  
                      330  
196 
                   996  
                        14  
                      253  
  $                2,390  

                150 
330
290
            996 
                  14 
                253 
  $          2,708 

 $                 627  

 $              35,967  

 $        36,594 

                        -    
                 253  
714 
                      68  
                        -    
 $              1,662  

                 15,550  
                 38,760  
18,338 
               119,096  
                      789  
  $            228,500  

           15,550 
           39,013 
19,052
         119,164 
                789 
  $      230,162 

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 4  |  Allowance for loan losses (continued)

(in thousands) 

Allowance for loan losses: 
Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
Unallocated 
   Total 

loans, ending balance: 
Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
   Total 

Individually 
evaluated for  
Impairment  

December 31, 2012 
Collectively
evaluated for 
Impairment 

total

 $                       -    

 $                    442  

 $              442 

                        -    
                    150  
                        -    
                    300  
                        -    
                        -    
 $                 450  

                      117  
                      346  
445 
                      987  
                        76  
                        55  
  $                 2,468  

                117 
                496 
445
             1,287 
                  76 
                  55 
  $           2,918 

 $                 923  

 $              31,822  

 $        32,745 

                        -    
                 389  
1,723 
                 1,088  
                        -    
 $              4,123  

                 11,325  
                 38,484  
17,237 
               104,698  
                      820  
  $            204,386  

           11,325 
           38,873 
18,960
         105,786 
                820 
  $     208,509 

Credit Quality and Aging
The following tables represent credit exposures by internally assigned grades for 2013 and 2012. The grading 
analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as 
scheduled or at all. The Bank’s internal credit risk grading system is based on experiences with similarly graded 
loans.

The Bank’s internally assigned grades are as follows:

n   Pass – loans which are protected by the current net worth and paying capacity of the obligor or by the value 

of the underlying collateral.

n   Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem 

if not corrected.

n   Substandard – loans that have a well-defined weakness based on objective evidence and are characterized by 

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

n   Loss – loans classified as a loss are considered uncollectible, or of such value that continuance as an asset is 

not warranted.

(in thousands) 

Pass 
Special Mention 
Substandard 
Loss 
   Total 

December 31, 2013 

Commercial  

 $           35,724  
                        -    
                   870  
                        -    
 $           36,594  

Real estate 
Construction  

 $           15,040   
                  333   
                   177   
                        -    
 $           15,550    

Real estate
Residential
Non-owner   
Occupied   

 $           17,908    
                        -    
                1,144    
                        -    
 $           19,052     

Real estate
Commercial

 $       118,871 
                      -   
                 293 
                      -   
 $       119,164 

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 4  |  Allowance for loan losses (continued)

(in thousands) 

December 31, 2013 

Pass 
Special Mention 
Substandard 
Loss 
   Total 

Real estate-  
Construction   

$           11,325    
                       -    
                       -    
                        -    
 $           11,325     

Realestate
Residential
Non-owner 
Occupied 

 $           16,797    
                      -     
               2,163    
                      -     

 $           18,960 

Real estate-
Commercial

 $      103,146 
                140 
             2,500 
                     -   
 $      105,786 

Commercial  

 $           30,122  
                1,681  
                   942  
                        -    
 $           32,745  

Payment activity for the noncommercial portfolio is reviewed by management on a monthly basis to determine 
how loans are performing. Loans are considered nonperforming when they become 90 days past due or the 
Bank is in possession of other information that would deem the loan nonperforming. The following table 
presents performing and nonperforming loans based on payment activity as of December 31:

27
27

(in thousands) 

Performing 
Non Performing 

(in thousands) 

Performing 
Non Performing 

December 31, 2013

Real estate
Residential Owner Occupied 
$           38,665  
           348  
$           39,013 

Consumer
 $                763 
                     26 
  $                789 

December 31, 2012

Real estate
Residential Owner Occupied 
$           38,156  
           717  
$           38,873 

Consumer
 $                789 
                     31 
  $                820 

Past-Due and Nonaccrual loans
Generally, loans are considered nonaccrual upon reaching 90 days of delinquency, although the Bank may be 
receiving partial payments of interest and partial repayments of principal on such loans.  When a loan is placed in 
nonaccrual status, previously accrued but unpaid interest is deducted from interest income.  

The following table presents performing and nonperforming loans and aging analysis of the recorded 
investment of past-due financing receivables, broken by segment and sub-segment, based on payment activity 
for the years ended December 31, 2013 and 2012. Payment activity is reviewed by management on a monthly 
basis to determine how loans are performing. Loans are generally considered to be nonperforming when they 
become 90 days past due

(in thousands) 

December 31, 2013

30-89 Days  
Past Due  
 $           99  
                -    

Commercial  
Real estate - construction 
Real estate - residential owner  
occupied 
Real estate - residential non-owner 
occupied 
Real estate - commercial 
Consumer 
Total  

            337  

            149  
              40  
                -    
 $         625  

90+ Days  
Past Due  
 $         404  
            177  

total 
Past Due  
 $         503  
            177  

Current  
 $    36,091  
       15,373  

total 
loans  
 $    36,594  
       15,550  

 Non accrual
 $         627 
            177 

            348  

            685  

       38,328  

       39,013  

            281 

            502  
              68  
              26  
 $      1,525  

            651 
            108  
              26  
 $      2,150  

       18,401  
     119,056  
            763  
 $  228,012  

       19,052  
     119,164  
            789  
 $  230,162  

            784
              68
              26 
 $      1,963 

  
 
 
   
 
 
   
 
 
 
 
 
  
 
 
 
 
 
 
 
  
  
Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 4  |  Allowance for loan losses (continued)

(in thousands) 

30-89 Days  
Past Due  

90+ Days  
Past Due  

 December 31, 2012
total 
Past Due  

Current  

total 
loans  

 Non accrual

Commercial  
Real estate - construction 
Real estate - residential owner
occupied  
Real estate - residential non-owner 
occupied 
Real estate - commercial 
Consumer 
Total  

$                - 

                -    

         1,306  

            198  
            276  
                -    
 $      1,780  

 $         857 

 $         857 

                -    

                -    

 $    31,888 
       11,325  

 $    32,745 
       11,325  

 $         889 
                -   

            466 

         1,772  

       37,101  

       38,873  

            587

         1,657  
            754  
              31   
 $      3,765  

         1,855  
         1,030  
              31 
 $      5,545  

       17,105  
     104,756  
            789  
 $  202,964 

       18,960  
     105,786  
            820  
 $  208,509  

         1,777 
            754 
              31 
 $      4,038 

28

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At December 31, 2013, there were $115,000 of loans greater than 90 days past due still accruing interest.   
There were no loans 90 days past due or greater accruing interest at December 31, 2012. 

Impaired loans
Management analyzes loans which are 90 days or more past due for impairment to determine if it is probable 
that all amounts will not be collected according to the contractual terms of the loan agreement. If management 
determines that the value of the impaired loan is less than the recorded investment in the loan (net of previous 
charge-offs, deferred loan fees or costs, and unamortized premium or discount), impairment is recognized 
through an allowance estimate or a charge-off to the allowance.

Loans acquired with deteriorated credit quality had outstanding contractual balances of $129,000 and $152,000 
and carrying amounts of $74,000 and $97,000 as of December 31, 2013 and 2012, respectively.  

The following tables include the recorded investment and unpaid principal balances for impaired financing 
receivables with the associated allowance amount, if applicable, as of and for the years ended December 31, 
2013 and 2012.

in thousands) 

December 31, 2013

With no related allowance recorded: 
 Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 

With an allowance recorded: 
 Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
Total 

Recorded  
Investment  

unpaid 
Principal 
Related  
Balance   Allowance  

Average 
Recorded 

Interest
Income 
Investment   Recognized

 $              68  

 $          371  

 $              -    

 $          425  

 $                 2 

                   -    
              253  
              377  
                68  
                  -    

                 -    
             253  
             486  
               68  
                 -    

                -    
                -    
                -    
                -    
                -    

                 -    
             240  
          1,002  
             485  
                 -    

                   -   
                   3 
                 16 
                 29 
                   -   

              559  

             709  

           224  

             466  

                   5 

                   -    
                   -    
              337  
                   -    
                   -    
$        1,662  

                 -    
                 -    
             337  
                 -    
                 -    
  $       2,224  

                -    
                -    
             94  
                -    
                -    
  $        318  

                 -    
                 -    
             322  
                 -    
                 -    
  $       2,940  

                   -   
                   -   
                   -   
                   -   
                   -   
  $              55 

 
 
 
  
  
 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
29
29

Ce n t rI C   F In a nC Ia l

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Note 4  |  Allowance for loan losses (continued)

in thousands) 

December 31, 2012

With no related allowance recorded: 
 Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 

With an allowance recorded: 
 Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
Total 

Recorded  
Investment  

unpaid 
Principal 
Related  
Balance   Allowance  

Average 
Recorded 

Interest
Income 
Investment   Recognized

 $           923  

 $       1,136  

 $             -    

 $          864  

 $               20 

                   -    
           95  
           1,723  
              335  
                   -    

                 -    
          95  
          1,889  
             335  
                 -    

                -    
                -    
                -    
                -    
                -    

                 -    
          102 
          1,208  
             344  
                 -    

                    -   
                  1 
                  38 
                  21 
                    -   

                   -    

                 -    

                -    

                 -    

                   -   

                   -    
              294  
                   -    
              753  
                   -    
 $        4,123  

                 -    
             294  
                 -    
             752  
                 -    
  $       4,501  

                -    
           150  
                -    
           300  
                -    
  $        450  

                 -    
             176  
                 -    
             449  
                 -    
  $       3,143  

                    -   
                    -   
                    -   
                  17 
                    -   
 $               97 

loan Modifications
Situations may arise that would cause the Bank to grant a concession for other-than-temporary purpose to 
the borrower that the Bank would not otherwise consider. The loan receiving the concession would then be 
classified as a troubled debt restructuring (“TDR”).  The situations leading to the concession may be economic 
or legal in nature and affect the borrower’s ability to meet the contractual obligation to the Bank.  Management 
actively attempts to identify borrowers having financial difficulty early, and work with them to modify terms prior 
to the loan becoming nonaccrual.  Modifications may include rate reductions, payment forbearance, principal 
reduction, or other actions with the intent to minimize the loss and/or avoid foreclosure or repossession of 
collateral.  In cases where a restructure occurs, management measures impairment based on collateral to 
support the revised terms of the loan.  If the loan is not collateral dependent, impairment is calculated using the 
present value of the revised loan terms compared to the investment in the loan prior to the restructure.  TDRs 
are individually evaluated and provided for in the allowance for loan losses and are therefore excluded from 
pooled portfolio allocations.  Management continually evaluates loans that are considered TDRs under the 
modified loan terms, including payment history and the borrower’s ability to continue to repay the loan based 
on continued evaluations of their results of operation and cash flow from operations.  

Loan modifications considered TDRs completed during the year ended December 31, 2013, are as follows:

(in thousands) 

Commercial 
Real estate: 
  Construction 
  Residential owner occupied 
  Residential non-owner occupied 
  Commercial 
Consumer 
Total troubled debt restructurings 

Number of 
Contracts 
                  1 

                  - 
                  4 
1 
                  1 
                  - 
                  7 

December 31, 2013

Pre-Modification 
Outstanding 
Recorded Investment 
  $                          98 

Post-Modification
Outstanding 
Recorded Investment
  $                           98 

                                  - 
                            307 
214 
                            102 
                                  - 
   $                        721 

                                    -   
                             319 
214
                             102 
                                    -   
  $                         733 

There were no loan modifications that were considered TDRs during the year ended December 31, 2012.

No loans modified and considered TDRs that were made during the 12 months previous to December 31, 2013 
or 2012, have defaulted in the current reporting period.

 
 
 
 
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
Ce n t rI C   F In a nC Ia l

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Note 5  |  Premises and equipment

Ongoing additions to premises and equipment are recorded at cost.  Occupancy and equipment expense 
includes depreciation expense of $413,000 and $356,000, respectively, for the years ended 2013 and 2012.  
Depreciation expense is calculated on the straight-line method over estimated economic lives: buildings and 
improvements, 15 to 40 years; leasehold improvements, 10 years; furniture, fixtures, and equipment, 3 to 10 years. 

Premises and equipment at December 31 were comprised of: 

(in thousands) 
Land 
Buildings and improvements 
Leasehold improvements 
Furniture, fixtures, and equipment 
  Subtotal 
Less: accumulated depreciation 
  Premises and equipment - net 

2013 
 $               3,252  
                  2,658  
                  1,507  
                  1,889  
                  9,306  
                (1,832) 
 $               7,474  

2012
 $               2,929 
                  1,728 
                  1,497 
                  1,627 
                  7,781 
                (1,419)
 $               6,362 

Lease expense amounted to $274,000 for 2013 and $211,000 for 2012.  Future minimum lease payments are as 
follows:  

(in thousands)
2014 
2015 
2016 
2017 
2018 
Thereafter 

Note 6  |  Deposits

Centric’s deposits at December 31 were comprised of:

(in thousands) 
Demand, noninterest-bearing 
Demand, interest-bearing 
Savings 
Money market 
Time deposits 

Scheduled maturities of time deposits are:
(in thousands) 
2014 
2015 
2016 
2017 
2018 

 $                   282 
                     291 
                     300 
                     263 
                     41 
                       - 
 $                1,177 

2013 
 $             21,958  
               119,102  
                   7,873  
                 26,488  
                 92,373  
 $          267,794  

2012
 $              20,645 
               121,449 
                 18,157 
                 30,068 
                 81,120 
 $            271,439 

$              61,139 
20,686 
4,642 
3,742 
2,164 
 $              92,373 

Time deposits in denominations of $100,000 or greater totaled $50,989,000 for 2013 and $41,197,000 for 2012.  

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Note 7  |  Short-term Borrowings

Short-term borrowings, which consist of federal funds purchased and other short-term borrowings are 
summarized as follows:

(in thousands) 
Balance 
Maximum indebtedness at any month end 
Average balance during year 
Average rate paid for the year 
Interest rate on year-end balance 

At December 31, 2013
$              10,000 
10,000 
27 
0.25% 
0.25% 

Average amounts outstanding during the year represent daily averages.  Average interest rates represent interest 
expense divided by the related average balances.  These borrowing transactions can range from overnight 
to one year in maturity.  The average maturity was one day at the end of 2013.  There were no short-term 
borrowings in 2012.

Note 8  |  long-term Debt

As one avenue for funding growth, the Bank is approved by the FHLB for borrowings of up to $112,388,000.    
At year-end, $1,707,000 was outstanding and $9,000,000 was held as letters of credit to secure specific deposit 
balances.  Additional borrowing capacity for FHLB borrowings was $91,681,000 at year-end.  The Company also 
has a borrowing with another institution in the amount of $2,500,000, which has a stated rate of 5.00 percent 
and an original maturity date in 2013, this has been extended through January 2014.

The following table presents borrowings that mature at various dates through 2016 with weighted-average  
rates as follows: 

(in thousands) 

Advances from FHLB 
  Fixed 
  Amortizing 
Other borrowings 

Principal Amount 

Rate

2013 

2012  

2013 

 $                       -    
                 1,707  
                 2,500  
 $             4,207  

 $            2,000  
               2,263  
               2,500  
 $            6,763  

 -    

1.17% 
5.00% 
3.45% 

2012

1.00%
1.17%
5.00%
2.54%

The aggregate amount of future principal payments required on these borrowing at December 31, 2013,  
is as follows:

(in thousands)
2014 
2015 
2016 

 $                3,062 
569 
576 
 $                4,207 

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Note 9  |  Stock Plans and 401k

401(k) Plan
The Bank has a 401(k) plan whereby all employees are eligible to participate after 90 days of employment.  
Employees may make contributions to the plan, subject to certain limitations based on federal tax laws.  
The Bank makes matching contributions of 50 percent of employees’ contributions, subject to a maximum 
contribution of 4 percent of an employee’s compensation.  Matching contributions vest to the employee on a 
graded percentage and are fully vested in five years.  For the years ended December 31, 2013 and 2012, expense 
attributable to the plan amounted to $39,000 and $29,000, respectively, and is included in salaries and employee 
benefits on the Consolidated Statement of Income.

Stock Options and Warrants
The Company has a Stock Incentive Plan (the “Plan”) that enables the Company to grant stock options, warrants, 
or restricted stock to directors and other designated employees. The Plan covers 240,000 shares of common 
stock. The number of shares available for grant at December 31, 2013 was 79,425.

Options granted under the Plan will have an option price at least equal to the fair market value of the common 
stock on the date of the grant. The options expire not more than ten years after the date of the grant. Exercise 
and vesting dates and terms may vary and are specified at the date of the grant. 

In addition to those shares granted under the stock incentive plan, the Company also granted warrants to 
designated officers and directors. Warrants expire not more than ten years after the date of the grant. Exercise 
and vesting dates and terms may vary and are specified at the date of the grant.

Options and warrants of the Plan outstanding at December 31, 2013, and the activity that occurred during the 
year consisted of the following: 

Outstanding at the beginning of the year 
  Granted 
  Exercised 
  Forfeited 
Outstanding at the end of the year 

Options 
and Warrants 
         142,153  
           7,282  
                     -    
                     (4,155)    
         145,280  

Weighted-
Average
exercise Price
 $           5.46 
              6.00 
                  -   
                  5.88   
 $           5.48 

Exercisable at December 31 

         135,318  

 $           5.45 

At December 31, 2013, the aggregate intrinsic value of all options and warrants outstanding and exercisable 
were approximately $76,000 and $75,000, respectively. The weighted-average remaining life of outstanding and 
exercisable options and warrants is 5.71 and 5.56 years, respectively.  No options were exercised during 2012 or 
2013.  

For the years ended December 31, 2013 and 2012, stock option compensation expense of $12,000 and $24,000 
were recognized in connection with the option plan, respectively. Tax benefits of $2,000 and $3,000 were 
recognized relative to these stock options at December 31, 2013 and 2012, respectively.  At December 31, 2013, 
future compensation expense related to non-vested stock option grants is expected to be recognized as $4,000 
and $1,000 in 2014 and 2015, respectively.  There is no related expense for 2016.  

Common stock warrants were issued in 2006 to certain directors to purchase an aggregate share of common 
stock pursuant to the warrant grant.  At December 31, 2013, 26,580 shares were outstanding and exercisable 
related to these warrants, with a weighted-average exercise price of $4.91.  There were no warrants exercised 
during 2012 or 2013. 

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Note 9  |  Stock Plans and 401k (continued)

In addition to the options and warrants included in the Plan above, during 2010, the Company also granted one 
warrant to each of the directors of the Company, which are not part of the Plan.  Each warrant represents 31,500 
shares for a total of 315,000 shares, all of which vest only upon a change in control of the Company and have 
an exercise price of $5.44.  A warrant was issued to the President & CEO in July 2013 also for 31,500 shares at an 
exercise price of $5.50 and will vest only upon a change in control of the Company.  During 2013 and 2012 none 
of these warrants vested, and the Company recorded no compensation expense associated with these grants. 

The fair value of the options granted during the years ended December 31, 2013 and 2012, was calculated using 
the Black-Scholes option pricing model with the following weighted-average assumptions:

exercise  
Price  

Dividend  
Yield  

expected 
volatility  

expected  
life (Yrs)  

Risk Free  
Interest Rate  

value
 Black Scholes

Nonemployee director 
stock options 
   2013 
   2012 

Employee stock options 
   2012 

$6.00 
6.00 

0.00% 
     0.00% 

12.68% 
    14.10% 

6.00 

0.00% 

13.63% 

  5 
  5 

6.5 

0.82% 

           0.79%     

$0.79
0.86 

1.37% 

1.08

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Restricted Stock
Under the Plan, the Company awarded 23,338 restricted shares to non-employee directors and executive officers 
subject to vesting and other provisions.  Shares granted to the Plan participants of 1,970 and 6,952 had vested 
and been distributed at December 31, 2013 and 2012, respectively.  

The following table summarizes transactions regarding restricted stock under the Plan:

Non-vested shares at the beginning of the year 
   Granted 
   Vested 
   Forfeited 
Non-vested shares at the end of the year 

Number of  
Restricted Shares 
             6,784 
               3,500 
            (1,970) 
                     (263) 
               8,051 

Weighted-
Average Grant Date 
Price Per Share
  $           5.76 
               6.00 
              5.44 
                     5.55   
  $           5.95 

For the years ended December 31, 2013 and 2012, compensation expense of $9,000 and $30,000 was recognized 
in connection with the vesting of restricted stock, respectively. Tax benefits of $3,000 and $10,000 were 
recognized relative to these shares at December 31, 2013 and 2012, respectively.  Future compensation expense 
related to non-vested restricted stock at December 31, 2013 is $13,000, $8,000 and $5,000 in 2014, 2015, and 
2016, respectively.

 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Note 10  |  Federal Income taxes

The provision for income taxes consists of the following for the years ended December 31: 

(in thousands) 
Currently payable 
Deferred taxes 
Total income tax expense 

2013 
 $                  51  
100  
 $               151  

2012
 $                 188 
113 
 $                 301 

The following temporary differences gave rise to the net deferred tax assets at December 31:

(in thousands) 
Deferred tax assets: 

Allowance for loan losses 
Impairment losses on securities 
Stock incentive expense 
Uncollected interest 
Unrealized losses on securities available-for-sale 
Unrealized losses on securities held-to-maturity 
Other real estate expense 
Other 

Total deferred tax assets 

Deferred tax liabilities: 

Goodwill and core deposit intangible 
Prepaid expenses 
Loan origination costs 
Unrealized gains on securities available-for-sale 
Premises and equipment 
Other 

Total deferred tax liabilities 
Net deferred tax assets 

2013 

2012

 $               921  
                    42  
                    30  
                    11  
                  573  
                    40  
                    42  
                    40  
               1,699  

 $               992 
                    53 
                    29 
                      9 
                     -   
                    43 
                    52 
                    44 
               1,222 

                    61  
                    72  
                  172  
                     -    
                  214  
                      7  
                  526  
 $            1,173  

                    50 
                  123 
                  176 
                    65 
                  164 
                      6 
                  584 
 $               638 

The total provision for income taxes is different from that computed at the statutory rates due to the following 
items for the years ended December 31:

(in thousands) 
Computed statutory tax expense 
Other, net 

2013 
 $               200  
                 (49)  
 $               151  

2012
 $                 343 
                 (42)
 $                 301

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Note 10  |  Federal Income taxes (continued)

The Company utilizes a recognition threshold and a measurement attribute for the financial statement 
recognition and measurement of a tax position taken or expected to be taken in a tax return.  Benefits from 
tax positions should be recognized in the financial statements only when it is more likely than not that the tax 
position will be sustained upon examination by the appropriate taxing authority that would have full knowledge 
of all relevant information.  A tax position that meets the more-likely-than-not recognition threshold is measured 
at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement.  
Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized 
in the first subsequent financial reporting period in which that threshold is met.  Previously recognized tax 
positions that no longer meet the more-likely-than-not recognition threshold should be derecognized in the first 
subsequent financial reporting period in which that threshold is no longer met.

There is currently no liability for uncertain tax positions and no known unrecognized tax benefits.  The Company 
recognizes, when applicable, interest and penalties related to unrecognized tax benefits in the provision for 
income taxes in the Consolidated Statement of Income.  With few exceptions, the Company is no longer subject 
to U.S. federal, state, or local income tax examination by tax authorities for years before 2010.

Note 11  |  Related-Party transactions

Centric has transactions in the ordinary course of business with its directors, their immediate families, and 
affiliated companies (commonly referred to as related parties).  

In management’s opinion, all loans and deposits with related parties are on the same terms, including interest 
rates and collateral, as those prevailing at the time for comparable transactions with other customers. At 
December 31, 2013, loans to related parties were $16,174,000 and deposits by related parties totaled $8,124,000. 
At December 31, 2012, loans to related parties were $14,370,000 and deposits by related parties totaled 
$6,730,000.

Related-party loan activity is summarized as follows:

(in thousands) 
Balance at the beginning of the period 
  Additions 
  Reductions 
Balance at end of period 

2013 
 $         14,370  
              3,603  
              1,799  
 $         16,174  

2012
 $        13,215 
             3,880 
                2,725 
 $        14,370 

All of Centric’s directors are customers of the Bank.  Centric shareholders number approximately 199 and 
many are Bank customers situated in the south central Pennsylvania community.  Conversely, the Bank is a 
customer of some shareholder-related entities in the ordinary course of business.  The Bank also had a joint 
venture arrangement with an insurance agency affiliated with a director that began in 2001.  During 2012, the 
investment in the insurance agency was sold.  During 2013, related-party transactions include $111,000 of 
purchases and no revenue; in 2012, there were $96,000 of purchases and $16,000 in revenue.

The Company has employment agreements with two executive officers.  The agreements include minimum 
annual salary commitments.  Upon termination, these individuals will receive monetary compensation as set 
forth in the agreements. 

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Note 12  |  unfunded Credit Commitments

The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to 
meet the financing needs of its customers.  These financial instruments include commitments to extend credit 
and letters of credit by Centric’s banking subsidiary.  Such instruments involve, to varying degrees, elements of 
credit risk in excess of the amount recognized in the balance sheet.     

The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument 
is represented by the contractual amount of those instruments.  The Bank uses the same credit policies in 
making commitments and conditional obligations as it does for on-balance sheet instruments.  

Unfunded lending commitments at year-end:

(in thousands)  
Commitment to grant loans 
Unfunded commitments under lines of credit 
Standby letters of credit 
Total unfunded lending commitments 

2013 
 $               6,460  
                 27,081  
                   1,132  
 $            34,673  

2012
 $          14,852 
             37,742 
                  1,433 
 $          54,027 

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any 
condition established in the contract.  Since many of the commitments are expected to expire without 
being drawn upon, the total commitment amounts do not necessarily represent future cash requirements.  
Commitments generally have fixed expiration dates or other termination clauses and may require payment of  
a fee.  The Bank evaluates each customer’s creditworthiness on a case-by-case basis.  

The amount of collateral obtained, if deemed necessary upon extension of credit, is based on management’s 
credit evaluation.  Collateral held varies but may include personal or commercial real estate, accounts receivable, 
inventory, and equipment.   Commitments under lines of credit presented above include lines that will be 
funded only to the extent that the Bank receives corresponding augmentation of satisfactory collateral.

Outstanding letters of credit are conditional commitments issued by the Bank to guarantee performance of 
a customer to a third party.  Most of these standby letters of credit expire within 12 months.  The credit risk 
involved in issuing letters of credit is essentially the same as in extending comparable loans to customers.   
The Bank requires collateral supporting these letters of credit as deemed necessary.  Management believes that 
the proceeds through liquidation of such collateral would be sufficient to cover the maximum potential amount 
of future payments required under the corresponding guarantees.   

The Bank did not incur any losses in 2013 or 2012 associated with financial instruments with off-balance  
sheet risk.    

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Note 13  |  Regulatory Matters

The Company is subject to various regulatory capital requirements administered by the federal banking 
agencies.  The Company must meet the minimum capital requirements or face mandatory and discretionary 
actions by regulators that could have a direct material effect on Centric and its financial statements.  Under 
capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must 
meet specific capital guidelines that involve quantitative measures of the Centric’s assets, liabilities, and certain 
off-balance sheet items as calculated under regulatory accounting practices.  Centric’s capital amounts and 
classification are also subject to qualitative judgments by the regulators about components, risk-weightings, and 
other factors.  

Quantitative measures established by regulation to ensure capital adequacy require the Company to maintain 
minimum amounts and ratios of Total and Tier 1 capital (as defined in the regulations) to risk-weighted assets 
and of Tier 1 capital to average assets.

(in thousands) 

Actual  

Amount  

Ratio  

Total capital (to risk-weighted assets) 
    Company 
    Bank 
Tier 1 capital (to risk-weighted assets) 
    Company 
    Bank 
Tier 1 capital (to total assets) 
    Company 
    Bank 

 $     25,133  
        27,370  

        22,385  
        24,622  

        22,385  
        24,622  

10.96% 
11.93% 

9.76% 
10.73% 

7.40% 
8.14% 

(in thousands) 

Actual  

Amount  

Ratio  

Total capital (to risk-weighted assets) 
     Company 
    Bank 
Tier 1 capital (to risk-weighted assets) 
    Company 
    Bank 
Tier 1 capital (to total assets) 
    Company 
    Bank 

 $     24,547  
        26,568  

        21,994  
        24,014  

        21,994  
        24,014  

12.04% 
13.03% 

10.79% 
11.78% 

7.44% 
8.14% 

December 31, 2013
For Capital Adequacy 
Purposes 

Amount  

Ratio  

 $   18,345  
      18,354  

        9,174  
        9,179  

      12,100  
      12,099  

8.00% 
8.00% 

4.00% 
4.00% 

4.00% 
4.00% 

December 31, 2012
For Capital Adequacy 
Purposes 

Amount  

Ratio  

 $   16,310  
      16,312 

        8,153  
        8,154  

      11,825  
      11,800  

8.00% 
8.00% 

4.00% 
4.00% 

4.00% 
4.00% 

Minimum to be Well
Capitalized

Amount  

 Ratio

$        N/A  
      22,942  

 N/A 
10.00%

 N/A  
      13,768  

 N/A  
      15,124  

 N/A 
6.00%

 N/A 
5.00%

Minimum to be Well
Capitalized

Amount  

 Ratio

$        N/A  
      20,390  

 N/A 
10.00%

 N/A  
      12,231  

 N/A  
      14,751  

 N/A 
6.00%

 N/A 
5.00%

Dividends are generally restricted by federal banking laws based upon regulatorily defined profit.  The Company 
does not intend to declare cash dividends for the foreseeable future. 

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Note 14  |  Fair value Measurements

The following disclosures show the hierarchal disclosure framework associated with the level of pricing 
observations utilized in measuring assets and liabilities at fair value.  The three broad levels are defined as 
follows:

level I:   Quoted prices are available in active markets for identical assets or liabilities as of the reported date.

level II:   Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly 
observable as of the reported date.  The nature of these assets and liabilities includes items for which quoted 
prices are available but traded less frequently and items that are fair-valued using other financial instruments, 
the parameters of which can be directly observed.

level III:   Valuations derived from valuation techniques in which one or more significant inputs or significant 
value drivers are unobservable.

This hierarchy requires the use of observable market data when available.

The following tables present the assets reported on the Consolidated Balance Sheet at their fair value as of 
December 31, 2013 and 2012, by level within the fair value hierarchy.  Financial assets and liabilities are classified 
in their entirety based on the lowest level of input that is significant to the fair value measurement.

(in thousands) 

Assets: 
Fair value measured on a recurring basis: 
  U.S. government agency securities 
  Municipal securities 
  Government sponsored mortgage- 
  backed securities

level I 

December 31, 2013
level II  

level III 

total

 $                -    
                   -    
                   -    

 $         17,319  
               2,520 
             15,085 

 $                   - 
                       -    
                       -    

 $         17,319
               2,520
             15,085  

Fair value measured on a non-recurring basis: 

Other real estate owned   
Impaired loans   
Securities held to maturity 

                   -    
                   -    
                   -    

                        -    
                        -    
                        -    

              1,693  
              1,399  
                 798  

              1,693 
              1,399 
                 798 

(in thousands) 

Assets: 
Fair value measured on a recurring basis: 
   U.S. government agency securities 
   Municipal securities 
   Government sponsored mortgage- 
   backed securities 

level I 

December 31, 2012
level II  

level III 

total

 $                -    
                   -    

 $         10,272  
              1,980  

 $                    -    
                   -    

 $         10,272 
              1,980 

                   -    

            14,409  

                   -    

            14,409  

Fair value measured on a non-recurring basis: 
   Other real estate owned 
   Impaired loans 

                   -    
                   -    

                   -    
                   -    

                 993  
              3,673  

                 993 
              3,673 

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Note 14  |  Fair value Measurements (continued)

Impaired loans
Impaired loans that are collateral dependent are written down to fair value through the establishment of specific 
reserves.  Techniques used to value the collateral that secure the impaired loan include: quoted market prices 
for identical assets classified as Level I inputs and observable inputs, employed by certified appraisers, for similar 
assets classified as Level II inputs.  In cases where valuation techniques included inputs that are unobservable 
and are based on estimates and assumptions developed by management based on the best information 
available under each circumstance, the asset valuation is classified as Level III inputs.

Other Real estate Owned
Other real estate owned is measured at fair value, less cost to sell at the date of foreclosure, establishing a new 
cost basis.  Subsequent to foreclosure, valuations are periodically performed by management, and the assets are 
carried at the lower of carrying amount or fair value, less cost to sell.

Securities Held to Maturity
Securities held to maturity were marked to market as of December 31, 2013, as a result of impairment that was 
determined to be OTTI.  Management separates OTTI  into two categories: (a) the amount of total OTTI related 
to a decrease in expected cash flows to be collected (credit loss) which is recognized in earnings; and (b) the 
amount of OTTI related to all other factors, which is recognized, net of income taxes, as a component of other 
comprehensive income.  The Bank recorded credit related impairment of $22,000 on two private label mortgage-
backed securities through earnings.  The remaining difference between the fair value and amortized cost of 
$118,000 (the difference defined as the noncredit portion) was recognized in other comprehensive income, net 
of applicable taxes.

The following tables present quantitative information about the Level III significant unobservable inputs for 
assets and liabilities measured at fair value on a non-recurring basis at December 31, 2013 and 2012.

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(in thousands) 

Impaired loans 

Fair value 
 $        1,344  

valuation technique 
Appraisal of collateral 

 December 31, 2013
Quantitative Information About level III Fair value Measurements

Other real estate owned 

            1,694  

Appraisal of collateral 

Securities held to maturity 

               798  

Discounted cash flows 

unobservable Input 
Appraisal adjustments 
Liquidation expenses 
Holding period 

Range   Weighted Average
6.22%
 0% - 20%  
 0% - 15% 
7.00% 
 0 - 12 months 

Appraisal adjustments 
Liquidation expenses 

 0% - 20%  
 0% - 15% 

Constant prepayment rate (CPR) 
Constant default rate (CDR) 
Discount rate 

 8%  
 2.15% - 2.55% 
 5.05% - 5.12%  

10.00%
7.00%

8.00%
2.37% 
5.09%

(in thousands) 

Impaired loans 

 December 31, 2012
Quantitative Information About level III Fair value Measurements

Fair value 
 $        3,637  

valuation technique 
Appraisal of collateral 

unobservable Input 
Appraisal adjustments 
Liquidation expenses 
Holding period 

Range   Weighted Average
10.00%
 0% - 20%  
7.00% 
 0% - 15% 
 0 - 12 months 

Other real estate owned 

            993  

Appraisal of collateral 

Appraisal adjustments 
Liquidation expenses 

 0% - 20%  
 0% - 15% 

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Note 15  |  Fair value of Financial Instruments

The fair value of the Company’s financial instruments is as follows:

(in thousands) 

December 31, 2013

Financial assets: 
   Cash and cash equivalents 
   Investments in certificates of deposits 
   Securities available for sale 
   Securities held to maturity 
   Net loans 
   Regulatory stock 
   Cash surrender value life insurance 
   Mortgage servicing rights 
    and credit enhancement fees 
   Accrued interest receivable 

 Financial liabilities: 
   Non-maturity deposits 
   Time deposits 
   Short-term borrowings 
   Long-term borrowings 
   Accrued interest payable 

Carrying 
value 

 $     19,222  
          5,995  
        34,924  
             798  
      227,454  
          1,081  
          2,941  

Fair
value 

 $     19,222  
          5,995  
        34,924  
             798  
      231,385  
          1,081  
          2,941  

level I 

level II 

level III

 $    19,222  
         5,995  
               -    
               -    
               -    
         1,081  
         2,941  

 $              -    
                 -    
        34,924  
                 -    
                 -    
                 -    
                 -    

 $              -   
                 -   
                 -   
798   
      231,385 
                 -   
                 -   

               13  
             598  

               49  
             598  

               -    
            598  

                 -    
                 -    

               49 
                 -   

 $   175,421  
        92,373  
10,000 
        4,207  
               64  

 $   175,421  
        92,825  
10,000 
        4,209  
               64  

 $  175,421  
               -    
10,000 
               -    
              64  

 $              -    
                 -    
                 -    
                 -    
                 -    

 $              -   
        92,825 
                 -   
        4,209 
                 -   

(in thousands) 

December 31, 2012

Financial assets: 
   Cash and cash equivalents 
   Investments in certificates of deposits 
   Securities available for sale 
   Securities held to maturity 
   Net loans 
   Loans held for sale 
   Regulatory stock 
   Cash surrender value life insurance 
   Mortgage servicing rights 
    and credit enhancement fees 
   Accrued interest receivable 

 Financial liabilities: 
   Non-maturity deposits 
   Time deposits 
   Other borrowings 
   Accrued interest payable 

Carrying 
value 

 $     45,893  
          9,831  
        26,661  
             929  
      205,591  
          1,059  
          1,060  
          1,387  

Fair
value 

 $     45,893  
          9,831  
        26,661  
             951  
      207,878  
          1,059  
          1,060  
          1,387  

level I 

level II 

level III

 $    45,893  
         9,831  
                -    
                -    
                -    
         1,059  
         1,060  
         1,387  

$                -    
                -    
        26,661  
                -    
                -    
                -    
                -    
                -    

$                -   
                -   
                -   
             951   
      207,878 
                -   
                -   
                -   

               40  
             597  

               50  
             597  

                -    
            597  

                -    
                -    

               50 
                -   

 $   190,319  
        81,120  
          6,763  
               98  

 $   190,319  
        82,013  
          6,786  
               98  

 $  190,319  
                -    
                -    
              98  

$                -    
                -    
                -    
                -    

$                -   
   82,013 
          6,786 
                -   

Financial instruments are defined as cash, evidence of ownership interest in an entity, or a contract that creates 
an obligation or right to receive or deliver cash or another financial instrument from/to a second entity on 
potentially favorable or unfavorable terms.

Fair value is defined as the amount at which a financial instrument could be exchanged in current transactions 
using active trading markets. If a quoted market price is available for a financial instrument, the estimated fair 
value would be calculated based upon the market price per trading unit of the instrument.

If no readily available market exists, the fair value estimates for financial instruments should be based upon 
management’s judgment regarding current economic conditions, interest rate risk, expected cash flows, future 
estimated losses, and other factors as determined through various option pricing formulas.

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Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 15  |  Fair value of Financial Instruments (continued)

As many of these assumptions result from judgments made by management based upon estimates that are 
inherently uncertain, the resulting estimated fair values may not be indicative of the amount realizable in the 
sale of a particular financial instrument. In addition, changes in assumptions on which the estimated fair values 
are based may have a significant impact on the resulting estimated fair values.

As certain assets such as deferred tax assets and premises and equipment are not considered financial 
instruments, the estimated fair value of financial instruments would not represent the full value of Centric.  

Centric employed simulation modeling in determining the estimated fair value of financial instruments for which 
quoted market prices were not available based upon the following assumptions:

Cash and Cash equivalents, Investments in Certificates of Deposits, Regulatory Stock, Cash Surrender 
value life Insurance, Accrued Interest Receivable, and Accrued Interest Payable
The fair value is equal to the current carrying value.

Investment Securities
The fair market value of investment securities is equal to the available quoted market price. If no quoted market 
price is available, fair value is estimated using the quoted market price for similar securities.

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loans
Fair value is estimated by discounting future cash flows using current market inputs at which loans with similar 
terms and qualities would be made to borrowers of similar credit quality. Where quoted market prices were 
available, primarily for certain residential mortgage loans, such market rates were utilized as estimates for fair 
value.

Mortgage Servicing Rights and Credit enhancement Fees
The fair value for mortgage servicing rights is estimated by discounting contractual cash flows and adjusting 
for prepayment estimates. Discount rates are based upon rates generally charged for such loans with similar 
characteristics.

Deposits and Other Borrowings
The fair values of certificates of deposits and other borrowed funds are based on the discounted value of 
contractual cash flows. The discount rates are estimated using rates currently offered for similar instruments with 
similar remaining maturities. Demand, savings, and money market deposit accounts are valued at the amount 
payable on demand as of year-end.

These financial instruments are generally not subject to sale and estimated fair values are not readily available. 
The carrying value is represented by the net deferred fees arising from the unrecognized commitment or 
letter of credit. The fair value is determined by discounting the remaining contractual fee over the term of the 
commitment using fees currently charged to enter into similar agreements with similar credit risk. Neither the 
carrying value nor the fair value is considered material for disclosure. The contractual amounts of unfunded 
commitments and letters of credit are presented in Note 12.

Ce n t rI C   F In a nC Ia l

  C o r p o r a tIo n

Note 16  |  Participation in u.S. treasury Programs

On July 14, 2011, Centric elected to participate in the U.S. Treasury’s Small Business Lending Fund (“SBLF”) 
program.  With the execution of this Securities Purchase Agreement with the Secretary of the Treasury, the 
Company paid back the monies from its participation in Capital Purchase Program.  Pursuant to the agreement, 
Centric sold to the Treasury 7,492 shares of senior non-cumulative perpetual preferred stock, Series C at $1,000 
liquidation value per share, for the price of $7,492,000.

The preferred stock Series C qualifies as Tier 1 capital and pays quarterly dividends, beginning October 2011.  
Divided rates are determined upon funding and for the next nine calendar quarters, adjusted quarterly (based 
on outstanding loans at the end of the second previous quarter).  The percentage of the increase in lending 
determines the dividend rate.  Dividend rates for the tenth quarter after funding through the end of the first 4.5 
years are based on the increased lending at the end of the eighth quarter after funding.  The dividend rate after 
4.5 years, if the funding has not been repaid, is set at 9 percent.  For both 2013 and 2012, Centric qualified for a 
dividend rate of 1 percent per year due to its lending growth.  Under the terms of the SBLF program, with the 
approval of its regulator, an institution may exit the program at any time by repaying the funding provided plus 

any accrued dividends.

Note 17  |  Subsequent events

Management has reviewed events occurring through March 17, 2014, the date the financial statements were 
issued, and no subsequent events have occurred requiring accrual or disclosure.

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a n n u a l   r e p o r t     |     2 0 1 3

Board of Directors

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BOARD OF DIReC tORS

Standing left to right: Robert V. Gothier, Sr., CEO, RVG Management & Development Company; Steven P. 
Dayton, Retired, Founder and Former CEO, CODI, Inc.; Frank A. Conte, Managing Partner, Conte Wealth Advisors, 
LLC; Dr. Jeffrey W. Keiser, Partner & President, Forest Hills Dental Associates, PC; R. Luke Rohrbaugh, Retired, 
Director–Investments, Wells Fargo Advisors; Fred M. Essis, President & CEO, Essis & Sons Carpet One; Thomas H. 
Flowers, Certified Public Accountant, Flowers & Flowers, CPA; Kerry A. Pae, Secretary of the Board, President & 
Owner, Kerry Pae Auctioneers, Inc.; and Renée J. Conner, CEO/Owner, PensionPro Software, LLC.

Seated left to right: Donald E. Enders, Jr., Chairman of the Board, President, Colonial Park Realty Company, 
Enders Insurance Associates; Patricia A. Husic, President & CEO, Centric Financial Corporation and Centric Bank; 
and John A. Maher, CPA, Vice Chairman of the Board, Member, Pennsylvania House of Representatives.

leADeRSHIP  teAM

COMMeRCIAl leNDING  teAM

n Patricia A. Husic, President & CEO
n Jeffrey W. Myers, EVP, Chief Lending Officer
n Sandra J. Schultz, EVP, Chief Financial Officer
n Leslie A. Meck, SVP, Chief Retail Officer
n T. Wayne Stefanovich, SVP, Chief Credit Officer
n  Shane E. McNaughton, SVP, Management 

Information Systems

n  Michelle L. Carrasquillo, SPHR 
VP, Human Resources Manager

BRANCH MANAGeMeNt  teAM

n  Joseph M. Rebarchak, AVP  

n  Paul B. Zwally, SVP, Senior Commercial  

Lending Officer

n  Donald J. Bonafede, SVP, Senior Commercial  

Lending Officer

n Michael J. Watson, VP, Commercial Lending
n Cheryl C. Sakalosky, VP, Commercial Lending
n Eric N. Fischer, VP, Commercial Lending

n  Vickie L. Broughton, AVP 

Lower Paxton Financial Center Manager

Camp Hill Financial Center Manager

n  Mary Anne E. Bayer, AVP  

n  Vicky L. LaCour, AVP 

Silver Spring Financial Center Manager

Derry Township Financial Center Manager

a n n u a l   r e p o r t     |     2 0 1 3

Centric Bank Financial Centers

Now
Open!

DeRRY  tOWNSHIP FINANCIAl CeNteR

1201 West Governor Road
Hummelstown, PA  17036
(717) 533-7626
Fax (717) 533-7670

lobby & Drive-thru Hours

Monday-Thursday 8:30 a.m. to 5 p.m.
Friday 8:30 a.m. to 6:00 p.m.
Saturday 8:30 a.m. to 12 noon

Visit Our Other Convenient Locations

lOWeR PAX tON FINANCIAl CeNteR

SIlveR SPRING FINANCIAl CeNteR

CAMP HIll FINANCIAl CeNteR

4320 Linglestown Road
Harrisburg, PA  17112
(717) 657-7727
Fax (717) 657-5036

6480 Carlisle Pike
Mechanicsburg, PA  17050
(717) 591-1360
Fax (717) 591-1363

1625 Market Street
Camp Hill, PA  17011
(717) 730-2816
Fax (717) 730-2813

lobby & Drive-thru Hours

lobby & Drive-thru Hours

lobby & Drive-thru Hours

Monday-Thursday 8:30 a.m. to 5 p.m.
Friday 8:30 a.m. to 6:00 p.m.
Saturday 8:30 a.m. to 12 noon 

Monday-Thursday 8:30 a.m. to 5 p.m.
Friday 8:30 a.m. to 6:00 p.m.
Saturday 8:30 a.m. to 12 noon 

Monday-Thursday 8:30 a.m. to 5 p.m.
Friday 8:30 a.m. to 6:00 p.m.
Saturday 8:30 a.m. to 12 noon 

Access your Centric account 24/7 with our new  
Mobile Banking app!
n Verify Transactions & Balances   n Transfer Funds
n Pay Your Bills  
n Deposit Checks Remotely

n View Account Alerts

* Centric Bank does not currently charge a fee for Mobile Banking, however your mobile phone provider may charge 
data usage fees or internet access fees. Message and data rates may apply. Check with your mobile phone provider 
for more details and specific fees. iPhone is a trademark of Apple Inc., registered in the U.S. and other countries. 
Android is a trademark of Google Inc. Centric Bank is a member FDIC.

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OU R  MI SSION

Centric Bank is a locally owned, locally loaned community bank that provides a 
variety of core financial services to businesses, professionals, and individuals. We 
promise our customers immediate, direct access to our bank decision makers 
and deliver the finest personalized service in the industry. Centric has committed 
people and resources to enrich the communities where we live and work. Because 
trust is our most important commodity, we are focused on building and sustaining 
long-term generational relationships with our customers, our community, our 
employees, and our shareholders. In every transaction, We Revolve Around You.

OU R VISI ON

We aspire to become the locally owned, independent, community bank of choice 
for small and medium-size businesses, professionals, and individuals in central 
Pennsylvania. We will combine steady growth, consistent earnings, and firm 
control of risk factors to provide safety for our depositors. Our people will be the 
difference in establishing consistency in earnings and enhanced shareholder value.

CORE VA LUES

We trust our principles are clear to every customer from the moment you enter 
our facilities or speak to a Centric Bank representative:

n   We value an uncompromising dedication to understanding and meeting our 

clients’ financial needs.

n   We recognize and reward the contributions of our team members and believe 
that qualified, loyal, and committed professionals are our most valuable asset.

n   We practice prudent business planning and cost management strategies to 

ensure financial viability and responsible growth.

n   We embrace change and continually seek ways to provide quality, cost-

effective services that meet or exceed our clients’ expectations.

n   We seek to establish a relationship of trust and respect with our clients and 

value integrity as an organization and as individuals.

n   We are committed to providing the best possible service to our clients. We will 
go above and beyond what is required to attract and retain cherished business 
relationships. Our goal is to build relationships. We Revolve Around You.

Narratives, Numbers, and New Ground

Powering business and communities. Growing with intention.SM A drumbeat of confidence backed by 

financial integrity, it’s a narrative that prizes relationships with our customers and neighbors above all 

else. Our growth continues to be focused on serving you where and when you need us.  

Numbers, while fundamental to our industry, are only part of the reason we are your small business 

lender of choice. At Centric Bank, a home mortgage, a line of credit, or a loan to expand a retail 

enterprise is bolstered by earnest attention and honest advice. We’re on your team as partners, guides, 

encouragers, and advocates.

Remaining mindful of those who first put their faith and money in Centric Bank seven years ago, we 

broke new ground in 2013: opening our fourth financial center, introducing our mobile banking app, 

and hiring 19 new faces. All achieved with your best financial interests at heart. 

In every story, every transaction, and every new service, our promise remains: We Revolve Around You.

4320 Linglestown Road     |     Harrisburg, PA  17112     |     (717) 657-7727     |     Fax (717) 657-7748     |     www.centricbank.com