Note 3 - Loans and Allowance for Credit Losses (Tables)

3 Months Ended

Sep. 30, 2024

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	September 30, 2024			June 30, 2024
Commercial & Industrial	$	125,100		$	127,782
Commercial real estate:
Owner occupied		166,027			163,856
Non-owner occupied		151,219			146,827
Farmland		38,481			38,898
Land Development		13,377			12,654
1 – 4 family residential real estate		196,098			196,098
Consumer		76,101			72,915
Subtotal		766,403			759,030
Unamortized deferred loan costs, net		70			84
Allowance for credit losses		(7,948	)		(7,930	)
Net Loans	$	758,525		$	751,184

Financing Receivable, Allowance for Credit Loss [Table Text Block]

	Commercial			Commercial							1-4 Family
	&			Real					Land		Residential
	Industrial			Estate		Farmland			Development		Real Estate			Consumer			Total
ACL beginning balance	$	1,144		$	3,650	$	89		$	174	$	2,018		$	855		$	7,930
Provision for expected credit losses		(57	)		28		(2	)		9		(1	)		100			77
Charge-offs		—			—		—			—		—			(126	)		(126	)
Recoveries		1			—		—			—		1			65			67
ACL ending balance	$	1,088		$	3,678	$	87		$	183	$	2,018		$	894		$	7,948

	Commercial			Commercial									1-4 Family
	&			Real						Land			Residential
	Industrial			Estate			Farmland			Development			Real Estate			Consumer			Total
ACL beginning balance	$	1,308		$	3,943		$	—		$	—		$	1,571		$	902		$	7,724
Cumulative effect of change in accounting principle		(455	)		(53	)		93			398			166			(97	)		52
Provision for expected credit losses		121			61			(2	)		(132	)		(99	)		91			40
Charge-offs		—			—			—			—			—			(106	)		(106	)
Recoveries		—			—			—			—			—			72			72
ACL ending balance	$	974		$	3,951		$	91		$	266		$	1,638		$	862		$	7,782

Financing Receivable, Nonaccrual [Table Text Block]

	September 30, 2024
					Interest Income
	Non-accrual		Total		Recognized during
	loans with		Non-accrual		the period on
	no ACL		loans		non-accrual loans
Commercial & Industrial	$	50	$	306	$	—
Commercial real estate:
Owner occupied		138		138		6
1 – 4 family residential real estate		452		467		—
Total	$	640	$	911	$	6

	June 30, 2024				Three months ended September 30, 2023
					Interest Income
	Non-accrual		Total		Recognized during
	loans with		Non-accrual		the period on
	no ACL		loans		non-accrual loans
Commercial & Industrial	$	51	$	308	$	—
Commercial real estate:
Owner occupied		189		189		—
1 – 4 family residential real estate		262		277		—
Total	$	502	$	774	$	—

Financing Receivable, Past Due [Table Text Block]

													Loans 90
	Days Past Due												Days Past
	30 – 59 Days		60 - 89 Days		90 Days or Greater		Total Past Due		Loans Not Past Due		Total		Due and Accruing
Commercial & Industrial	$	—	$	—	$	256	$	256	$	124,840	$	125,096	$	—
Commercial real estate:
Owner occupied		195		—		138		333		165,397		165,730		—
Non-owner occupied		—		—		—		—		150,925		150,925		—
Farmland		—		—		—		—		38,379		38,379		—
Land development		—		—		—		—		13,341		13,341		—
1 – 4 family residential real estate		397		189		215		801		196,343		197,144		—
Consumer		481		156		8		645		75,213		75,858		8
Total	$	1,073	$	345	$	617	$	2,035	$	764,438	$	766,473	$	8

													Loans 90
	Days Past Due												Days Past
	30 – 59 Days		60 - 89 Days		90 Days or Greater		Total Past Due		Loans Not Past Due		Total		Due and Accruing
Commercial & Industrial	$	—	$	—	$	308	$	308	$	127,503	$	127,811	$	—
Commercial real estate:
Owner occupied		311		—		189		500		163,043		163,543		—
Non-owner occupied		—		—		—		—		146,529		146,529		—
Farmland		—		—		—		—		38,799		38,799		—
Land development		—		—		—		—		12,615		12,615		—
1 – 4 family residential real estate		294		—		158		452		196,691		197,143		68
Consumer		575		98		16		689		71,985		72,674		16
Total	$	1,180	$	98	$	671	$	1,949	$	757,165	$	759,114	$	84

Schedule of Collateral Dependent Loans by Portfolio Segment and Collateral Type [Table Text Block]

September 30, 2024:	Real Estate		Other		ACL
Commercial & Industrial	$	—	$	256	$	66
Commercial real estate:
Owner occupied		139		—		—
Total loans	$	139	$	256	$	66

June 30, 2024:	Real Estate		Other		ACL
Commercial & Industrial	$	—	$	257	$	67
Commercial real estate:
Owner occupied		189		—		—
Total loans	$	189	$	257	$	67

Financing Receivable Credit Quality Indicators [Table Text Block]

	Term Loans by Fiscal Year of Origination												Revolving Loans Amortized		Revolving Loans Converted
	2025		2024		2023		2022		2021		Prior		Cost Basis		To Term		Total
Commercial & Industrial
Pass	$	2,136	$	16,633	$	21,992	$	26,746	$	6,577	$	6,511	$	43,284	$	92	$	123,971
Special Mention		—		145		63		189		9		112		536		—		1,054
Substandard		—		—		—		—		7		—		—		—		7
Doubtful		—		—		—		—		—		—		64		—		64
Total Commercial & Industrial	$	2,136	$	16,778	$	22,055	$	26,935	$	6,593	$	6,623	$	43,884	$	92	$	125,096
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial real estate:
Owner occupied:
Pass	$	1,643	$	19,029	$	20,128	$	34,157	$	20,961	$	55,894	$	12,223	$	136	$	164,171
Special Mention		—		—		—		—		640		504		152		—		1,296
Substandard		—		—		—		—		—		249		—		—		249
Doubtful		—		—		—		—		14		—		—		—		14
Total owner occupied	$	1,643	$	19,029	$	20,128	$	34,157	$	21,615	$	56,647	$	12,375	$	136	$	165,730
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-owner occupied:
Pass	$	2,823	$	19,797	$	36,753	$	22,091	$	23,278	$	45,465	$	718	$	—	$	150,925
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total non-owner occupied	$	2,823	$	19,797	$	36,753	$	22,091	$	23,278	$	45,465	$	718	$	—	$	150,925
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Farmland:
Pass	$	408	$	1,792	$	5,805	$	5,818	$	5,248	$	18,203	$	962	$	139	$	38,375
Special Mention		—		—		—		—		—		4		—		—		4
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	408	$	1,792	$	5,805	$	5,818	$	5,248	$	18,207	$	962	$	139	$	38,379
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Land Development:
Pass	$	257	$	6,304	$	1,991	$	345	$	468	$	756	$	3,220	$	—	$	13,341
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Land Development	$	257	$	6,304	$	1,991	$	345	$	468	$	756	$	3,220	$	—	$	13,341
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Total:
Pass	$	7,267	$	63,555	$	86,669	$	89,157	$	56,532	$	126,829	$	60,407	$	367	$	490,783
Special Mention		—		145		63		189		649		620		688		—		2,354
Substandard		—		—		—		—		7		249		—		—		256
Doubtful		—		—		—		—		14		—		64		—		78
Total	$	7,267	$	63,700	$	86,732	$	89,346	$	57,202	$	127,698	$	61,159	$	367	$	493,471

	Term Loans by Fiscal Year of Origination												Revolving Loans Amortized		Revolving Loans Converted
	2025		2024		2023		2022		2021		Prior		Cost Basis		To Term		Total
1 – 4 family residential real estate:
Performing	$	2,957	$	17,783	$	23,047	$	29,005	$	53,329	$	45,784	$	24,697	$	75	$	196,677
Nonperforming		—		—		129		273		—		65		—		—		467
Total 1-4 family residential real estate	$	2,957	$	17,783	$	23,176	$	29,278	$	53,329	$	45,849	$	24,697	$	75	$	197,144
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Consumer:
Performing	$	10,353	$	27,211	$	23,004	$	10,980	$	3,544	$	580	$	178	$	—	$	75,850
Nonperforming		—		—		—		8		—		—		—		—		8
Total consumer	$	10,353	$	27,211	$	23,004	$	10,988	$	3,544	$	580	$	178	$	—	$	75,858
Current year-to-date gross write-offs	$	6	$	23	$	19	$	76	$	—	$	2	$	—	$	—	$	126
Total:
Performing	$	13,310	$	44,994	$	46,051	$	39,985	$	56,873	$	46,364	$	24,875	$	75	$	272,527
Nonperforming		—		—		129		281		—		65		—		—		475
Total	$	13,310	$	44,994	$	46,180	$	40,266	$	56,873	$	46,429	$	24,875	$	75	$	273,002

	Term Loans by Fiscal Year of Origination												Revolving Loans Amortized		Revolving Loans Converted
	2024		2023		2022		2021		2020		Prior		Cost Basis		To Term		Total
Commercial & Industrial
Pass	$	43,540	$	24,263	$	28,588	$	7,370	$	3,448	$	3,954	$	14,868	$	93	$	126,124
Special Mention		151		67		569		12		—		61		755		—		1,615
Substandard		—		—		—		8		—		—		—		—		8
Doubtful		—		—		—		—		—		—		64		—		64
Total Commercial & Industrial	$	43,691	$	24,330	$	29,157	$	7,390	$	3,448	$	4,015	$	15,687	$	93	$	127,811
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	6	$	—	$	—	$	6
Commercial real estate:
Owner occupied:
Pass	$	16,207	$	20,615	$	34,572	$	21,405	$	14,877	$	41,035	$	11,684	$	—	$	160,395
Special Mention		—		—		—		650		320		1,708		151		—		2,829
Substandard		—		—		—		—		—		254		—		—		254
Doubtful		—		—		—		14		—		51		—		—		65
Total owner occupied	$	16,207	$	20,615	$	34,572	$	22,069	$	15,197	$	43,048	$	11,835	$	—	$	163,543
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-owner occupied:
Pass	$	16,395	$	37,241	$	22,324	$	23,564	$	11,616	$	34,570	$	819	$	—	$	146,529
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total non-owner occupied	$	16,395	$	37,241	$	22,324	$	23,564	$	11,616	$	34,570	$	819	$	—	$	146,529
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans by Fiscal Year of Origination												Revolving Loans Amortized		Revolving Loans Converted
	2024		2023		2022		2021		2020		Prior		Cost Basis		To Term		Total
Farmland:
Pass	$	1,543	$	5,854	$	5,867	$	5,309	$	2,280	$	16,591	$	1,201	$	143	$	38,788
Special Mention		—		—		—		—		—		11		—		—		11
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	1,543	$	5,854	$	5,867	$	5,309	$	2,280	$	16,602	$	1,201	$	143	$	38,799
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Land Development:
Pass	$	4,449	$	2,005	$	353	$	512	$	285	$	504	$	4,507	$	—	$	12,615
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Land Development	$	4,449	$	2,005	$	353	$	512	$	285	$	504	$	4,507	$	—	$	12,615
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Total:
Pass	$	82,134	$	89,978	$	91,704	$	58,160	$	32,506	$	96,654	$	33,079	$	236	$	484,451
Special Mention		151		67		569		662		320		1,780		906		—		4,455
Substandard		—		—		—		8		—		254		—		—		262
Doubtful		—		—		—		14		—		51		64		—		129
Total	$	82,285	$	90,045	$	92,273	$	58,844	$	32,826	$	98,739	$	34,049	$	236	$	489,297

	Term Loans by Fiscal Year of Origination												Revolving Loans Amortized		Revolving Loans Converted
	2024		2023		2022		2021		2020		Prior		Cost Basis		To Term		Total
1 – 4 family residential real estate:
Performing	$	16,675	$	23,451	$	29,857	$	54,816	$	18,891	$	28,792	$	24,235	$	81	$	196,798
Nonperforming		—		—		277		—		—		68		—		—		345
Total 1-4 family residential real estate	$	16,675	$	23,451	$	30,134	$	54,816	$	18,891	$	28,860	$	24,235	$	81	$	197,143
Current year-to-date gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Consumer:
Performing	$	29,800	$	25,179	$	12,422	$	4,241	$	586	$	236	$	194	$	—	$	72,658
Nonperforming		8		—		8		—		—		—		—		—		16
Total consumer	$	29,808	$	25,179	$	12,430	$	4,241	$	586	$	236	$	194	$	—	$	72,674
Current year-to-date gross write-offs	$	63	$	140	$	265	$	56	$	35	$	1	$	—	$	—	$	560
Total:
Performing	$	46,475	$	48,630	$	42,279	$	59,057	$	19,477	$	29,028	$	24,429	$	81	$	269,456
Nonperforming		8		—		285		—		—		68		—		—		361
Total	$	46,483	$	48,630	$	42,564	$	59,057	$	19,477	$	29,096	$	24,429	$	81	$	269,817