Note 4 - Loans and Leases (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

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

	2021		2020
Residential 1-4 family real estate	$	112,196	$	111,061
Commercial and multi-family real estate		404,964		374,832
Commercial		86,834		141,280
Consumer		5,565		6,930
Total loans	$	609,559	$	634,103

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

	(in thousands)
	Residential 1 – 4 family real estate		Commercial and multi-family real estate			Commercial			Consumer			Total
Balance at December 31, 2020	$	1,683	$	6,664		$	1,515		$	132		$	9,994
Provision for loan losses		1		426			(102	)		(25	)		300
Losses charged off		-		(1	)		-			(10	)		(11	)
Recoveries		35		32			1			4			72
Balance at December 31, 2021	$	1,719	$	7,121		$	1,414		$	101		$	10,355

	Residential 1 – 4 family real estate			Commercial and multi-family real estate			Commercial			Consumer			Total
Balance at December 31, 2019	$	592		$	2,536		$	939		$	64		$	4,131
Provision for loan losses		1,310			4,224			566			100			6,200
Losses charged off		(228	)		(125	)		(04	)		(33	)		(390	)
Recoveries		9			29			14			1			53
Balance at December 31, 2020	$	1,683		$	6,664		$	1,515		$	132		$	9,994

	Residential 1 – 4 family real estate			Commercial and multi-family real estate			Commercial			Consumer			Total
Balance at December 31, 2018	$	576		$	2,355		$	534		$	62		$	3,527
Provision for loan losses		22			52			465			11			550
Losses charged off		(46	)		(23	)		(101	)		(10	)		(180	)
Recoveries		40			152			41			1			234
Balance at December 31, 2019	$	592		$	2,536		$	939		$	64		$	4,131

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

	(in thousands)
	Residential 1 – 4 family real estate		Commercial and multi-family real estate		Commercial		Consumer		Total
2021
Allowance for loan losses:
Attributable to loans individually evaluated for impairment	$	-	$	-	$	-	$	-	$	-
Collectively evaluated for impairment		1,719		7,121		1,414		101		10,355
Total allowance for loan losses	$	1,719	$	7,121	$	1,414	$	101	$	10,355
Loans:
Individually evaluated for impairment	$	-	$	676	$	1,272	$	-	$	1,948
Acquired with deteriorated credit quality		76		96		-		-		172
Collectively evaluated for impairment		112,120		404,192		85,562		5,565		607,439
Total ending loans balance	$	112,196	$	404,964	$	86,834	$	5,565	$	609,559

	Residential 1 – 4 family real estate		Commercial and multi-family real estate		Commercial		Consumer		Total
2020
Allowance for loan losses:
Attributable to loans individually evaluated for impairment	$	-	$	6	$	249	$	-	$	255
Collectively evaluated for impairment		1,683		6,658		1,266		132		9,739
Total allowance for loan losses	$	1,683	$	6,664	$	1,515	$	132	$	9,994
Loans:
Individually evaluated for impairment	$	-	$	1,047	$	1,978	$	-	$	3,025
Acquired with deteriorated credit quality		60		104		-		-		164
Collectively evaluated for impairment		111,001		373,681		139,302		6,930		630,914
Total ending loans balance	$	111,061	$	374,832	$	141,280	$	6,930	$	634,103

Impaired Financing Receivables [Table Text Block]

	(in thousands)
	2021			2020			2019
Balance at beginning of year	$	255		$	435		$	128
Provision (credit) for loan losses		(255	)		(180	)		307
Loans charged off		-			-			-
Recoveries		-			-			-
Balance at end of year	$	-		$	255		$	435

Schedule of Temporary Impairment Losses, Investments [Table Text Block]

	(in thousands)
	2021				2020
	Recorded investment		Allowance for loan losses allocated		Recorded investment		Allowance for loan losses allocated
With no related allowance recorded:
Residential 1-4 family real estate	$	-	$	-	$	-	$	-
Commercial and multi-family real estate		668		-		872		-
Agricultural real estate		8		-		10		-
Commercial		1,272		-		425		-
Agriculture		-		-		-		-
Consumer		-		-		-		-
With an allowance recorded:
Residential 1-4 family real estate		-		-		-		-
Commercial and multi-family real estate		-		-		165		6
Agricultural real estate		-		-		-		-
Commercial		-		-		1,553		249
Agriculture		-		-		-		-
Consumer		-		-		-		-
Total	$	1,948		-	$	3,025	$	255

Financing Receivable, Nonaccrual [Table Text Block]

	(in thousands)
	2021						2020
	Nonaccrual		Loans past due over 90 days still accruing		Accruing Troubled Debt Restructurings		Nonaccrual		Loans past due over 90 days still accruing		Accruing Troubled Debt Restructurings
Residential 1-4 family real estate	$	184		-	$	139	$	363	$	60	$	175
Commercial and multi-family real estate		136		-		14		570		-		546
Agricultural real estate		-		-		-		11		-		-
Commercial		-		-		767		-		-		769
Agriculture		-		-		-		-		-		-
Consumer		-						6
Total	$	320		-	$	920	$	950	$	60	$	1,490

Financing Receivable, Past Due [Table Text Block]

	(in thousands)
	30 – 59 days past due		60 – 89 days past due		Greater than 90 days past due		Total past due		Loans not past due		Total
2021
Residential 1-4 family real estate	$	425		-	$	48	$	473	$	111,723	$	112,196
Commercial and multi-family real estate		153		-		2		155		351,824		351,979
Agricultural real estate		-		-		-		-		52,985		52,985
Commercial		1,170		1,082		-		2,252		76,071		78,323
Agriculture		-		-		-		-		8,511		8,511
Consumer		5		-				5		5,560		5,565
Total	$	1,753	$	1,082	$	50	$	2,885	$	606,674	$	609,559

	30 – 59 days past due		60 – 89 days past due		Greater than 90 days past due		Total past due		Loans not past due		Total
2020
Residential 1-4 family real estate	$	795		-	$	173	$	968	$	110,093	$	111,061
Commercial and multi-family real estate		468		181		212		861		330,154		331,015
Agricultural real estate		-		-		-		-		43,817		43,817
Commercial		676		-		-		676		130,897		131,573
Agriculture		-		-		-		-		9,707		9,707
Consumer		4		-		6		10		6,920		6,930
Total	$	1,943	$	181	$	391	$	2,515	$	631,588	$	634,103

Financing Receivable Credit Quality Indicators [Table Text Block]

	(in thousands)
	Pass		Special Mention		Substandard		Doubtful		Not rated		Total
2021
Residential 1-4 family	$	2,479	$	-	$	-	$	-	$	109,717	$	112,196
Commercial and multi-family real estate		380,936		10,080		13,823		-		125		404,964
Commercial		77,772		228		2,272		-		6,562		86,834
Consumer		-		-		-		-		5,565		5,565
Total	$	461,187	$	10,308	$	16,095	$	-	$	121,969	$	609,559

	Pass		Special Mention		Substandard		Doubtful		Not rated		Total
2020
Residential 1-4 family	$	6,767	$	-	$	-	$	-	$	104,294	$	111,061
Commercial and multi-family real estate		356,163		6,964		11,536		-		169		374,832
Commercial		64,068		495		2,530		-		74,187		141,280
Consumer		-		-		-		-		6,930		6,930
Total	$	426,998	$	7,459	$	14,066	$	-	$	185,580	$	634,103

Schedule of the Performance of the Loan Portfolio [Table Text Block]

	(in thousands)
	Residential 1-4 family		Commercial and multi-family real estate		Commercial		Consumer		Total
2021
Performing	$	109,669	$	125	$	6,562	$	5,565	$	121,921
Nonperforming		48		-		-		-		48
Total	$	109,717	$	125	$	6,562	$	5,565	$	121,969

	Residential 1-4 family		Commercial and multi-family real estate		Commercial		Consumer		Total
2020
Performing	$	104,121	$	153	$	74,187	$	6,924	$	185,385
Nonperforming		173		16		-		6		195
Total	$	104,294	$	169	$	74,187	$	6,930	$	185,580

Schedule of Loans Acquired in Acquisition [Table Text Block]

	Benchmark Bank
	(in thousands)
	Contractual
	Principal			Accretable			Carrying
2021	Receivable			Difference			Amount
Purchased Performing Loans
Balance at December 31, 2020	$	37,386		$	(655	)	$	36,731
Change due to payments received		(15,153	)		327			(14,826	)
Balance at December 31, 2021	$	22,233		$	(328	)	$	21,905
Purchased Impaired Loans
Balance at December 31, 2020	$	287		$	(173	)	$	114
Change due to payments received		(27	)		35			8
Balance at December 31, 2021	$	260		$	(138	)	$	122

	Contractual
	Principal			Accretable			Carrying
2020	Receivable			Difference			Amount
Purchased Performing Loans and
Balance at December 31, 2019	$	58,953		$	(1,177	)	$	57,776
Change due to payments received		(21,567	)		522			(21,045	)
Balance at December 31, 2020	$	37,386		$	(655	)	$	36,731
Purchased Impaired Loans
Balance at December 31, 2019	$	354		$	(192	)	$	162
Change due to payments received		(67	)		19			(48	)
Balance at December 31, 2020	$	287		$	(173	)	$	114

	The Ohio State Bank
	(in thousands)
	Contractual
	Principal			Accretable			Carrying
2021	Receivable			Difference			Amount
Purchased Performing Loans
Balance at December 31, 2020	$	10,181		$	(319	)	$	9,862
Change due to payments received		(3,157	)		129			(3,028	)
Balance at December 31, 2021	$	7,024		$	(190	)	$	6,834
Purchased Impaired Loans
Balance at December 31, 2020	$	109		$	(59	)	$	50
Change due to payments received		(50	)		50			-
Balance at December 31, 2021	$	59		$	(9	)	$	50

	Contractual
	Principal			Accretable			Carrying
2020	Receivable			Difference			Amount
Purchased Performing Loans
Balance at December 31, 2019	$	13,047		$	(430	)	$	12,617
Change due to payments received		(2,866	)		111			(2,755	)
Balance at December 31, 2020	$	10,181		$	(319	)	$	9,862
Purchased Impaired Loans
Balance at December 31, 2019	$	160		$	(134	)	$	26
Change due to payments received		(51	)		75			24
Balance at December 31, 2020	$	109		$	(59	)	$	50

Schedule of Related Party Loans [Table Text Block]

	(in thousands)
	2021			2020			2019
Beginning of year	$	965		$	1,154		$	1,371
Additions		4			4			-
Effect of change in composition of related parties		331			-			-
Repayments		(195	)		(193	)		(217	)
End of year	$	1,105		$	965		$	1,154