Note 4 - Loans and Leases (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

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

	December 31,
(in thousands)	2022			2021
Residential real estate	$	250,221		$	234,113
Commercial real estate		376,976			366,009
Construction, land acquisition and development		66,555			41,646
Commercial and industrial		272,024			193,086
Consumer		92,612			85,522
State and political subdivisions		64,955			61,071
Total loans and leases, gross		1,123,343			981,447
Unearned income		(810	)		(1,442	)
Net deferred origination fees		1,784			(566	)
Allowance for loan and lease losses		(14,193	)		(12,416	)
Loans and leases, net	$	1,110,124		$	967,023

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

Allowance for Loan and Lease Losses by Loan Category
December 31, 2022
(in thousands)	Residential Real Estate			Commercial Real Estate			Construction, Land Acquisition and Development		Commercial and Industrial			Consumer			State and Political Subdivisions		Unallocated		Total
Allowance for loan and lease losses:
Beginning balance, January 1, 2022	$	2,081		$	4,530		$	392	$	2,670		$	1,159		$	455	$	1,129	$	12,416
Charge-offs		(3	)		-			-		(69	)		(1,234	)		-		-		(1,306	)
Recoveries		3			293			10		30			785			-		-		1,121
Provisions (credits)		134			(630	)		345		1,468			597			48		-		1,962
Ending balance, December 31, 2022	$	2,215		$	4,193		$	747	$	4,099		$	1,307		$	503	$	1,129	$	14,193
Specific reserve	$	17		$	15		$	-	$	2		$	-		$	-	$	-	$	34
General reserve	$	2,198		$	4,178		$	747	$	4,097		$	1,307		$	503	$	1,129	$	14,159
Loans and leases receivable:
Individually evaluated for impairment	$	1,472		$	5,766		$	-	$	362		$	-		$	-	$	-	$	7,600
Collectively evaluated for impairment		248,749			371,210			66,555		271,662			92,612			64,955		-		1,115,744
Total loans and leases, gross at December 31, 2022	$	250,221		$	376,976		$	66,555	$	272,024		$	92,612		$	64,955	$	-	$	1,123,343

Allowance for Loan and Lease Losses by Loan Category
December 31, 2021
(in thousands)	Residential Real Estate			Commercial Real Estate			Construction, Land Acquisition and Development			Commercial and Industrial			Consumer			State and Political Subdivisions		Unallocated		Total
Allowance for loan and lease losses:
Beginning balance, January 1, 2021	$	1,715		$	4,268		$	538		$	2,619		$	1,319		$	405	$	1,086	$	11,950
Charge-offs		(14	)		(11	)		-			(218	)		(543	)		-		-		(786	)
Recoveries		17			467			13			74			515			-		-		1,086
Provisions (credits)		363			(194	)		(159	)		195			(132	)		50		43		166
Ending balance, December 31, 2021	$	2,081		$	4,530		$	392		$	2,670		$	1,159		$	455	$	1,129	$	12,416
Specific reserve	$	9		$	6		$	-		$	11		$	-		$	-	$	-	$	26
General reserve	$	2,072		$	4,524		$	392		$	2,659		$	1,159		$	455	$	1,129	$	12,390
Loans and leases receivable:
Individually evaluated for impairment	$	1,681		$	7,530		$	-		$	762		$	-		$	-	$	-	$	9,973
Collectively evaluated for impairment		232,432			358,479			41,646			192,324			85,522			61,071		-		971,474
Total loans and leases, gross at December 31, 2021	$	234,113		$	366,009		$	41,646		$	193,086		$	85,522		$	61,071	$	-	$	981,447

Financing Receivable Credit Quality Indicators [Table Text Block]

Credit Quality Indicators
December 31, 2022
	Commercial Loans												Other Loans
			Special								Subtotal		Accruing		Non-accrual		Subtotal		Total
(in thousands)	Pass		Mention		Substandard		Doubtful		Loss		Commercial		Loans		Loans		Other		Loans
Residential real estate	$	43,188	$	434	$	99	$	-	$	-	$	43,721	$	205,887	$	613	$	206,500	$	250,221
Commercial real estate		367,866		7,082		2,028		-		-		376,976		-		-		-		376,976
Construction, land acquisition and development		62,965		797		-		-		-		63,762		2,793		-		2,793		66,555
Commercial and industrial		260,358		829		8,875		-		-		270,062		1,962		-		1,962		272,024
Consumer		-		-		-		-		-		-		92,251		361		92,612		92,612
State and political subdivisions		64,955		-		-		-		-		64,955		-		-		-		64,955
Total	$	799,332	$	9,142	$	11,002	$	-	$	-	$	819,476	$	302,893	$	974	$	303,867	$	1,123,343

Credit Quality Indicators
December 31, 2021
	Commercial Loans												Other Loans
			Special								Subtotal		Accruing		Non-accrual		Subtotal		Total
(in thousands)	Pass		Mention		Substandard		Doubtful		Loss		Commercial		Loans		Loans		Other		Loans
Residential real estate	$	42,028	$	530	$	77	$	-	$	-	$	42,635	$	190,919	$	559	$	191,478	$	234,113
Commercial real estate		350,904		8,232		6,873		-		-		366,009		-		-		-		366,009
Construction, land acquisition and development		34,869		-		-		-		-		34,869		6,777		-		6,777		41,646
Commercial and industrial		187,554		1,877		1,343		-		-		190,774		2,312		-		2,312		193,086
Consumer		-		-		-		-		-		-		85,291		231		85,522		85,522
State and political subdivisions		61,066		-		-		-		-		61,066		5		-		5		61,071
Total	$	676,421	$	10,639	$	8,293	$	-	$	-	$	695,353	$	285,304	$	790	$	286,094	$	981,447

Financing Receivable, Past Due [Table Text Block]

	December 31, 2022
	Delinquency Status
	0-29 Days		30-59 Days		60-89 Days		>/= 90 Days
(in thousands)	Past Due		Past Due		Past Due		Past Due		Total
Performing (accruing) loans and leases:
Residential real estate	$	248,953	$	555	$	-	$	-	$	249,508
Commercial real estate		375,431		-		-		-		375,431
Construction, land acquisition and development		66,555		-		-		-		66,555
Commercial and industrial		271,767		113		-		-		271,880
Consumer		90,794		965		413		79		92,251
State and political subdivisions		64,955		-		-		-		64,955
Total performing (accruing) loans and leases		1,118,455		1,633		413		79		1,120,580
Non-accrual loans and leases:
Residential real estate		156		84		16		457		713
Commercial real estate		218		-		-		1,327		1,545
Construction, land acquisition and development		-		-		-		-		-
Commercial and industrial		144		-		-		-		144
Consumer		96		26		53		186		361
State and political subdivisions		-		-		-		-		-
Total non-accrual loans and leases		614		110		69		1,970		2,763
Total loans and leases receivable	$	1,119,069	$	1,743	$	482	$	2,049	$	1,123,343

	December 31, 2021
	Delinquency Status
	0-29 Days		30-59 Days		60-89 Days		>/= 90 Days
(in thousands)	Past Due		Past Due		Past Due		Past Due		Total
Performing (accruing) loans and leases:
Residential real estate	$	233,054	$	406	$	17	$	-	$	233,477
Commercial real estate		363,394		116		-		-		363,510
Construction, land acquisition and development		41,646		-		-		-		41,646
Commercial and industrial		192,584		4		1		-		192,589
Consumer		84,333		754		204		-		85,291
State and political subdivisions		61,071		-		-		-		61,071
Total performing (accruing) loans and leases		976,082		1,280		222		-		977,584
Non-accrual loans and leases:
Residential real estate		67		27		87		455		636
Commercial real estate		1,172		-		-		1,327		2,499
Construction, land acquisition and development		-		-		-		-		-
Commercial and industrial		497		-		-		-		497
Consumer		117		85		15		14		231
State and political subdivisions		-		-		-		-		-
Total non-accrual loans and leases		1,853		112		102		1,796		3,863
Total loans and leases receivable	$	977,935	$	1,392	$	324	$	1,796	$	981,447

Impaired Financing Receivables [Table Text Block]

	December 31, 2022
	Recorded		Unpaid Principal		Related
(in thousands)	Investment		Balance		Allowance
With no allowance recorded:
Residential real estate	$	431	$	509	$	-
Commercial real estate		1,071		1,339		-
Construction, land acquisition and development		-		-		-
Commercial and industrial		218		218		-
Consumer		-		-		-
State and political subdivisions		-		-		-
Total impaired loans with no related allowance recorded		1,720		2,066		-
With a related allowance recorded:
Residential real estate		1,041		1,041		17
Commercial real estate		4,695		4,695		15
Construction, land acquisition and development		-		-		-
Commercial and industrial		144		362		2
Consumer		-		-		-
State and political subdivisions		-		-		-
Total impaired loans with a related allowance recorded		5,880		6,098		34
Total of impaired loans:
Residential real estate		1,471		1,550		17
Commercial real estate		5,766		6,034		15
Construction, land acquisition and development		-		-		-
Commercial and industrial		363		580		2
Consumer		-		-		-
State and political subdivisions		-		-		-
Total impaired loans	$	7,600	$	8,164	$	34

	December 31, 2021
	Recorded		Unpaid Principal		Related
(in thousands)	Investment		Balance		Allowance
With no allowance recorded:
Residential real estate	$	395	$	463	$	-
Commercial real estate		2,499		4,230		-
Construction, land acquisition and development		-		-		-
Commercial and industrial		314		347		-
Consumer		-		-		-
State and political subdivisions		-		-		-
Total impaired loans with no related allowance recorded		3,208		5,040		-
With a related allowance recorded:
Residential real estate		1,286		1,285		9
Commercial real estate		5,031		5,031		6
Construction, land acquisition and development		-		-		-
Commercial and industrial		448		666		11
Consumer		-		-		-
State and political subdivisions		-		-		-
Total impaired loans with a related allowance recorded		6,765		6,982		26
Total of impaired loans:
Residential real estate		1,681		1,748		9
Commercial real estate		7,530		9,261		6
Construction, land acquisition and development		-		-		-
Commercial and industrial		762		1,013		11
Consumer		-		-		-
State and political subdivisions		-		-		-
Total impaired loans	$	9,973	$	12,022	$	26

Schedule of Average Balance and Interest Income on Impaired Loans [Table Text Block]

	Year Ended December 31,
	2022				2021
	Average		Interest		Average		Interest
(in thousands)	Balance		Income (1)		Balance		Income (1)
Residential real estate	$	1,640	$	65	$	1,966	$	71
Commercial real estate		6,614		251		8,052		223
Construction, land acquisition and development		-		-		33		2
Commercial and industrial		482		19		969		9
Consumer		-		-		-		-
State and political subdivisions		-		-		-		-
Total impaired loans	$	8,736	$	335	$	11,020	$	305