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Note 5 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Provision at statutory tax rates $ 643 $ 613 $ 1,313 $ 1,126
Provision at statutory tax rates, percentage 21.00% 21.00% 21.00% 21.00%
Tax effects of tax free interest income $ (78) $ (92) $ (184) $ (170)
Tax effects of tax free interest income, percentage (2.55%) (3.16%) (2.94%) (3.18%)
Non-deductible interest expense $ 2 $ 4 $ 7 $ 6
Non-deductible interest expense, percentage 0.06% 0.13% 0.11% 0.11%
Bank-owned life insurance $ (27) $ (29) $ (55) $ (57)
Bank-owned life insurance, percentage (0.88%) (1.00%) (0.88%) (1.06%)
Other items, net $ (26) $ 12 $ (12) $ 29
Other items, net, percentage (0.85%) 0.43% (0.19%) 0.54%
Income tax provision $ 514 $ 508 $ 1,069 $ 934
Income tax provision, percentage 16.78% 17.40% 17.10% 17.41%