Note 5 - Loans and Leases (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

(dollars in thousands)	December 31, 2023			December 31, 2022
Commercial and industrial:
Commercial	$	152,640		$	141,122
Municipal		94,724			72,996
Commercial real estate:
Non-owner occupied		311,565			318,296
Owner occupied		304,399			284,677
Construction		39,823			24,005
Consumer:
Home equity installment		56,640			59,118
Home equity line of credit		52,348			52,568
Auto loans - Recourse		10,756			12,929
Auto loans - Non-recourse		112,595			114,909
Direct finance leases		33,601			33,223
Other		16,500			11,709
Residential:
Real estate		465,010			398,136
Construction		36,536			42,232
Total		1,687,137			1,565,920
Less:
Allowance for credit losses on loans		(18,806	)		(17,149	)
Unearned lease revenue		(2,039	)		(1,746	)
Loans and leases, net	$	1,666,292		$	1,547,025

Schedule of Unamortized Net Costs and Premiums Included in Loans [Table Text Block]

(dollars in thousands)	December 31, 2023			December 31, 2022
Net unamortized fair value mark discount on acquired loans	$	(6,468	)	$	(9,064	)
Net unamortized deferred loan origination costs		4,930			4,630
Total	$	(1,538	)	$	(4,434	)

Financing Receivable, Nonaccrual [Table Text Block]

(dollars in thousands)	Non-accrual With No Allowance for Credit Loss		Non-accrual With an Allowance for Credit Loss		Total Non-accrual		Loans Past Due Over 89 Days Still Accruing
At December 31, 2023
Commercial and industrial:
Commercial	$	39	$	16	$	55	$	-
Municipal		-		-		-		-
Commercial real estate:
Non-owner occupied		252		-		252		-
Owner occupied		2,040		210		2,250		-
Consumer:
Home equity installment		70		-		70		-
Home equity line of credit		297		67		364		-
Auto loans - Recourse		-		-		-		-
Auto loans - Non-recourse		32		7		39		-
Direct finance leases		-		-		-		14
Other		-		-		-		-
Residential:
Real estate		278		-		278		-
Total	$	3,008	$	300	$	3,308	$	14

(dollars in thousands)	December 31, 2022
Commercial and industrial	$	719
Commercial real estate:
Non-owner occupied		383
Owner occupied		1,066
Consumer:
Home equity line of credit		211
Auto loans		153
Residential:
Real estate		3
Total	$	2,535

Financing Receivable, Modified [Table Text Block]

	Loans modified for the twelve months ended:
(dollars in thousands)	December 31, 2023
	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction		Combination Term Extension and Principal Forgiveness		Combination Term Extension Interest Rate Reduction		Total Class of Financing Receivable
Commercial and industrial:
Commercial	$	-	$	40	$	-	$	-	$	-	$	-		0.03	%
Commercial real estate:
Non-owner occupied		-		-		915		3,068		-		-		1.28	%
Owner occupied		-		1,539		125		-		-		-		0.55	%
Total	$	-	$	1,579	$	1,040	$	3,068	$	-	$	-

(dollars in thousands)	December 31, 2023
	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due
Commercial and industrial:
Commercial	$	40	$	-	$	-	$	-	$	-
Commercial real estate:
Non-owner occupied		3,918		-		65		-		65
Owner occupied		1,664		-		-		-		-
Total	$	5,622	$	-	$	65	$	-	$	65

(dollars in thousands)	December 31, 2023
	Principal Forgiveness		Weighted-Average Interest Rate Reduction			Weighted-Average Term Extension (Months)
Commercial real estate:
Non-owner occupied	$	-		6.13	%		8.8
Owner occupied		-		-			74.0

Financing Receivable, Modified, Subsequent Default [Table Text Block]

Loans modified within the previous twelve months that subsequently defaulted:
(dollars in thousands)	December 31, 2023
	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction
Commercial real estate:
Non-owner occupied	$	-	$	-	$	65	$	-
Total	$	-	$	-	$	65	$	-

Financing Receivable, Past Due [Table Text Block]

														Recorded
					Past due									investment past
	30 - 59 Days		60 - 89 Days		90 days		Total				Total			due ≥ 90 days
December 31, 2023	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial:
Commercial	$	77		16		55	$	148	$	152,492	$	152,640		$	-
Municipal		-		-		-		-		94,724		94,724
Commercial real estate:
Non-owner occupied		85		65		252		402		311,163		311,565			-
Owner occupied		1,875		104		2,250		4,229		300,170		304,399			-
Construction		-		-		-		-		39,823		39,823			-
Consumer:
Home equity installment		105		150		70		325		56,315		56,640			-
Home equity line of credit		60		92		364		516		51,832		52,348			-
Auto loans - Recourse		86		1		-		87		10,669		10,756			-
Auto loans - Non-recourse		417		48		39		504		112,091		112,595			-
Direct finance leases		548		-		14		562		31,000		31,562	(2)		14
Other		30		4		-		34		16,466		16,500			-
Residential:
Real estate		42		682		278		1,002		464,008		465,010			-
Construction		-		-		-		-		36,536		36,536			-
Total	$	3,325	$	1,162	$	3,322	$	7,809	$	1,677,289	$	1,685,098		$	14

														Recorded
					Past due									investment past
	30 - 59 Days		60 - 89 Days		90 days		Total				Total			due ≥ 90 days
December 31, 2022	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial
Commercial	$	-	$	-	$	719	$	719	$	140,403	$	141,122		$	-
Municipal		-		-		-		-		72,996		72,996			-
Commercial real estate:
Non-owner occupied		-		-		383		383		317,913		318,296			-
Owner occupied		42		-		1,066		1,108		283,569		284,677			-
Construction		-		-		-		-		24,005		24,005			-
Consumer:
Home equity installment		239		-		-		239		58,879		59,118			-
Home equity line of credit		110		151		211		472		52,096		52,568			-
Auto loans - Recourse		152		115		11		278		12,651		12,929			-
Auto loans - Non-recourse		411		86		158		655		114,254		114,909			16
Direct finance leases		186		-		17		203		31,274		31,477	(2)		17
Other		12		7		-		19		11,690		11,709			-
Residential:
Real estate		-		327		3		330		397,806		398,136			-
Construction		-		-		-		-		42,232		42,232			-
Total	$	1,152	$	686	$	2,568	$	4,406	$	1,559,768	$	1,564,174		$	33

Impaired Financing Receivables [Table Text Block]

			Recorded		Recorded
	Unpaid		investment		investment		Total
	principal		with		with no		recorded		Related
(dollars in thousands)	balance		allowance		allowance		investment		allowance
December 31, 2022
Commercial and industrial	$	942	$	139	$	580	$	719	$	48
Commercial real estate:
Non-owner occupied		762		215		547		762		42
Owner occupied		2,347		1,304		716		2,020		70
Consumer:
Home equity installment		33		-		-		-		-
Home equity line of credit		255		-		211		211		-
Auto loans		213		18		135		153		1
Residential:
Real estate		50		-		3		3		-
Total	$	4,602	$	1,676	$	2,192	$	3,868	$	161

	December 31, 2022
					Cash basis
	Average		Interest		interest
	recorded		income		income
(dollars in thousands)	investment		recognized		recognized
Commercial and industrial	$	468	$	-	$	-
Commercial real estate:
Non-owner occupied		1,263		104		-
Owner occupied		2,279		125		-
Construction		-		-		-
Consumer:
Home equity installment		-		-		-
Home equity line of credit		153		7		-
Auto loans		162		5		-
Direct finance leases		-		-		-
Other		-		-		-
Residential:
Real estate		158		41		-
Construction		-		-		-
Total	$	4,483	$	282	$	-

Financing Receivable Credit Quality Indicators [Table Text Block]

(dollars in thousands)	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial and industrial
Risk Rating
Pass	$	30,328	$	19,115		22,820		4,848		6,922		12,156		53,758	$	-	$	149,947
Special Mention		-		597		288		-		-		55		30		-		970
Substandard		-		-		16		20		53		324		1,310		-		1,723
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial	$	30,328	$	19,712	$	23,124	$	4,868	$	6,975	$	12,535	$	55,098	$	-	$	152,640
Commercial and industrial:
Current period gross write-offs	$	-	$	-	$	300	$	20	$	-	$	-	$	-	$	-	$	320
Commercial and industrial - municipal
Risk Rating
Pass	$	27,016	$	13,933	$	21,241	$	13,137	$	1,445	$	17,952	$	-	$	-	$	94,724
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial - municipal	$	27,016	$	13,933	$	21,241	$	13,137	$	1,445	$	17,952	$	-	$	-	$	94,724
Commercial and industrial - municipal:
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - non-owner occupied
Risk Rating
Pass	$	34,103	$	37,508		71,209		42,692		17,390		89,860	$	6,779	$	-	$	299,541
Special Mention		-		-		1,044		304		-		1,375		-		-		2,723
Substandard		-		65		1,063		129		566		7,478		-		-		9,301
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied	$	34,103	$	37,573	$	73,316	$	43,125	$	17,956	$	98,713	$	6,779	$	-	$	311,565
Commercial real estate - non-owner occupied:
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	32	$	-	$	-	$	32
Commercial real estate - owner occupied
Risk Rating
Pass	$	29,429		59,132		47,240		29,377		24,636		84,423		9,731	$	-	$	283,968
Special Mention		-		199		554		-		-		-		125		-		878
Substandard				7,029		379		560		-		10,991		594		-		19,553
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied	$	29,429	$	66,360	$	48,173	$	29,937	$	24,636	$	95,414	$	10,450	$	-	$	304,399
Commercial real estate - owner occupied:
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	59	$	-	$	-	$	59
Commercial real estate - construction
Risk Rating
Pass	$	15,075	$	17,358	$	852	$	-	$	-	$	3,739	$	2,799	$	-	$	39,823
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - construction	$	15,075	$	17,358	$	852	$	-	$	-	$	3,739	$	2,799	$	-	$	39,823
Commercial real estate - construction:
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

(dollars in thousands)	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Home equity installment
Payment performance
Performing	$	8,581	$	17,890	$	9,487	$	7,988	$	3,832	$	8,792	$	-	$	-	$	56,570
Non-performing		-		-		-		-		-		70		-		-		70
Total home equity installment	$	8,581	$	17,890	$	9,487	$	7,988	$	3,832	$	8,862	$	-	$	-	$	56,640
Home equity installment
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	26	$	-	$	-	$	26
Home equity line of credit
Payment performance
Performing	$	-	$	-	$	-	$	-	$	-	$	-	$	40,939	$	11,045	$	51,984
Non-performing		-		-		-		-		-		-		364		-		364
Total home equity line of credit	$	-	$	-	$	-	$	-	$	-	$	-	$	41,303	$	11,045	$	52,348
Home equity line of credit
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Auto loans - recourse
Payment performance
Performing	$	3,120	$	1,957	$	2,834	$	1,926	$	765	$	154	$	-	$	-	$	10,756
Non-performing		-		-		-		-		-		-		-		-		-
Total auto loans - recourse	$	3,120	$	1,957	$	2,834	$	1,926	$	765	$	154	$	-	$	-	$	10,756
Auto loans - recourse
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Auto loans - non-recourse
Payment performance
Performing	$	39,673	$	42,059	$	17,314	$	8,162	$	3,999	$	1,349	$	-	$	-	$	112,556
Non-performing		-		-		3		17		-		19		-		-		39
Total auto loans - non-recourse	$	39,673	$	42,059	$	17,317	$	8,179	$	3,999	$	1,368	$	-	$	-	$	112,595
Auto loans - non-recourse
Current period gross write-offs	$	3	$	7	$	105	$	36	$	15	$	-	$	-	$	-	$	166
Direct finance leases (1)
Payment performance
Performing	$	11,569	$	10,728	$	7,508	$	1,660	$	83	$	-	$	-	$	-	$	31,548
Non-performing		-		-		14		-		-		-		-		-		14
Total direct finance leases	$	11,569	$	10,728	$	7,522	$	1,660	$	83	$	-	$	-	$	-	$	31,562
Direct finance leases
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Consumer - other
Payment performance
Performing	$	8,127	$	3,266	$	1,963	$	705	$	368	$	762	$	1,309	$	-	$	16,500
Non-performing		-		-		-		-		-		-		-		-		-
Total consumer - other	$	8,127	$	3,266	$	1,963	$	705	$	368	$	762	$	1,309	$	-	$	16,500
Consumer - other
Current period gross write-offs	$	125	$	77	$	16	$	7	$	17	$	29	$	-	$	-	$	271
Residential real estate
Payment performance
Performing	$	53,604	$	80,516	$	137,620	$	51,710	$	29,859	$	111,423	$	-	$	-	$	464,732
Non-performing		-		-		-		-		-		278		-		-		278
Total residential real estate	$	53,604	$	80,516	$	137,620	$	51,710	$	29,859	$	111,701	$	-	$	-	$	465,010
Residential real estate
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Residential - construction
Payment performance
Performing	$	10,733	$	13,084	$	9,267	$	2,675	$	343	$	434	$	-	$	-	$	36,536
Non-performing		-		-		-		-		-		-		-		-		-
Total residential - construction	$	10,733	$	13,084	$	9,267	$	2,675	$	343	$	434	$	-	$	-	$	36,536
Residential - construction
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

	December 31, 2022
(dollars in thousands)	Pass		Special mention		Substandard		Doubtful		Total
Commercial and industrial	$	231,614	$	229	$	2,635	$	-	$	234,478
Commercial real estate - non-owner occupied		301,386		4,227		11,254		-		316,867
Commercial real estate - owner occupied		255,921		803		14,086		-		270,810
Commercial real estate - construction		18,941		-		-		-		18,941
Total commercial	$	807,862	$	5,259	$	27,975	$	-	$	841,096

	December 31, 2022
(dollars in thousands)	Performing		Non-performing		Total
Consumer
Home equity installment	$	59,118	$	-	$	59,118
Home equity line of credit		52,357		211		52,568
Auto loans		131,767		169		131,936
Direct finance leases (2)		31,460		17		31,477
Other		7,611		-		7,611
Total consumer		282,313		397		282,710
Residential
Real estate		398,133		3		398,136
Construction		42,232		-		42,232
Total residential		440,365		3		440,368
Total consumer & residential	$	722,678	$	400	$	723,078

Schedule of Collateral Dependent Loans [Table Text Block]

(dollars in thousands)	Real Estate		Other		Total Collateral-Dependent Non-Accrual Loans
At December 31, 2023
Commercial and industrial:
Commercial	$	-	$	55	$	55
Commercial real estate:
Non-owner occupied		252		-		252
Owner occupied		2,250		-		2,250
Consumer:
Home equity installment		70		-		70
Home equity line of credit		364		-		364
Auto loans - Non-recourse		-		39		39
Residential:
Real estate		278		-		278
Total	$	3,214	$	94	$	3,308

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

As of and for the year ended December 31, 2023
	Commercial &			Commercial							Residential
(dollars in thousands)	industrial			real estate			Consumer				real estate		Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	2,924		$	7,162		$	2,827			$	4,169	$	67		$	17,149
Impact of adopting ASC 326		278			756			(547	)			198		(67	)		618
Initial allowance on loans purchased with credit deterioration		-			126			-				-		-			126
Charge-offs		(320	)		(91	)		(463	)			-		-			(874	)
Recoveries		57			44			165				30		-			296
Provision (benefit) for credit losses		(1,089	)		838			409				1,297		36			1,491
Ending balance	$	1,850		$	8,835		$	2,391			$	5,694	$	36		$	18,806
Ending balance: individually evaluated	$	16		$	165		$	11			$	1	$	-		$	193
Ending balance: collectively evaluated	$	1,834		$	8,670		$	2,380			$	5,693	$	36		$	18,613
Loans Receivables:
Ending balance (2)	$	247,364		$	655,787		$	280,401		(1)	$	501,546	$	-		$	1,685,098
Ending balance: individually evaluated	$	84		$	5,686		$	473			$	613	$	-		$	6,856
Ending balance: collectively evaluated	$	247,280		$	650,101		$	279,928			$	500,933	$	-		$	1,678,242

As of and for the year ended December 31, 2022
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate		Unallocated			Total
Allowance for Loan Losses:
Beginning balance	$	2,204		$	7,422		$	2,404		$	3,508	$	86		$	15,624
Charge-offs		(371	)		(67	)		(377	)		-		-			(815	)
Recoveries		11			153			74			2		-			240
Provision		1,080			(346	)		726			659		(19	)		2,100
Ending balance	$	2,924		$	7,162		$	2,827		$	4,169	$	67		$	17,149
Ending balance: individually evaluated for impairment	$	48		$	112		$	1		$	-	$	-		$	161
Ending balance: collectively evaluated for impairment	$	2,876		$	7,050		$	2,826		$	4,169	$	67		$	16,988
Loans Receivables:
Ending balance (2)	$	234,478		$	606,618		$	282,710	(1)	$	440,368	$	-		$	1,564,174
Ending balance: individually evaluated for impairment	$	719		$	2,782		$	364		$	3	$	-		$	3,868
Ending balance: collectively evaluated for impairment	$	233,759		$	603,836		$	282,346		$	440,365	$	-		$	1,560,306

Schedule of Credit Loss on Unfunded Commitments [Table Text Block]

(dollars in thousands)	For the Twelve Months Ended December 31, 2023			For the Twelve Months Ended December 31, 2022
Beginning balance	$	49		$	62
Impact of adopting ASC 326		1,060			-
Provision (benefit) for credit losses		(165	)		(13	)
Ending balance	$	944		$	49

Sales-Type and Direct Financing Leases, Payment to be Received, Maturity [Table Text Block]

(dollars in thousands)	Amount
2024	$	13,652
2025		12,261
2026		5,910
2027		1,330
2028		59
2029 and thereafter		-
Total future minimum lease payments receivable		33,212
Less: Unearned income		(2,039	)
Undiscounted cash flows to be received	$	31,173