Note 5 - Loans and Leases (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

(dollars in thousands)	September 30, 2024			December 31, 2023
Commercial and industrial:
Commercial	$	168,633		$	152,640
Municipal		113,362			94,724
Commercial real estate:
Non-owner occupied		382,097			337,671
Owner occupied		296,201			278,293
Construction		56,273			39,823
Consumer:
Home equity installment		54,618			56,640
Home equity line of credit		57,387			52,348
Auto loans - Recourse		11,485			10,756
Auto loans - Non-recourse		83,905			112,595
Direct finance leases		28,591			33,601
Other		23,524			16,500
Residential:
Real estate		490,442			465,010
Construction		29,208			36,536
Total		1,795,726			1,687,137
Less:
Allowance for credit losses on loans		(19,630	)		(18,806	)
Unearned lease revenue		(1,940	)		(2,039	)
Loans and leases, net	$	1,774,156		$	1,666,292

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

(dollars in thousands)	September 30, 2024			December 31, 2023
Net unamortized fair value mark discount on acquired loans	$	(5,261	)	$	(6,468	)
Net unamortized deferred loan origination costs		4,993			4,930
Total	$	(268	)	$	(1,538	)

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 September 30, 2024
Commercial and industrial:
Commercial	$	-	$	2,843	$	2,843	$	-
Municipal		-		-		-		-
Commercial real estate:
Non-owner occupied		426		-		426		-
Owner occupied		2,531		84		2,615		-
Consumer:
Home equity installment		51		-		51		-
Home equity line of credit		223		277		500		-
Auto loans - Recourse		-		-		-		8
Auto loans - Non-recourse		4		-		4		-
Direct finance leases		-		-		-		58
Other		20		-		20		-
Residential:
Real estate		619		-		619		-
Total	$	3,874	$	3,204	$	7,078	$	66

(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		-
Construction		-				-
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

Financing Receivable, Modified [Table Text Block]

	Loans modified during the nine months ended:
(dollars in thousands)	September 30, 2024
	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	$	-	$	50	$	-	$	-	$	-	$	-		0.03	%
Commercial real estate:
Non-owner occupied		-		285		-		-		-		-		0.07	%
Owner occupied		-		-		6,614		-		-		-		2.23	%
Total	$	-	$	335	$	6,614	$	-	$	-	$	-

	Loans modified during the nine months ended:
(dollars in thousands)	September 30, 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	$	-	$	46	$	-	$	-	$	-	$	-		0.03	%
Commercial real estate:
Non-owner occupied		-		-		915		3,131		-		-		1.30	%
Owner occupied		-		-		128		-		-		-		0.04	%
Total	$	-	$	46	$	1,043	$	3,131	$	-	$	-

(dollars in thousands)	September 30, 2024
	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		Greater Than 89 Days Past Due		Total Past Due
Commercial and industrial:
Commercial	$	50	$	-	$	-	$	-	$	-
Commercial real estate:
Non-owner occupied		-		-		285		-		285
Owner occupied		8,143		-		-		-		-
Total	$	8,193	$	-	$	285	$	-	$	285

(dollars in thousands)	September 30, 2024
	Principal Forgiveness		Weighted-Average Interest Rate Reduction		Weighted-Average Term Extension (Months)
Commercial real estate:
Owner occupied	$	-		-		12.0

(dollars in thousands)	September 30, 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
Total	$	-		6.13	%		82.8

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

Loans modified within the previous twelve months that subsequently defaulted during the nine months ended:
(dollars in thousands)	September 30, 2024
	Principal Forgiveness		Payment Delay		Term Extension		Interest Rate Reduction
Commercial real estate:
Non-owner occupied	$	-	$	285	$	-	$	-
Total	$	-	$	285	$	-	$	-

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
September 30, 2024	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial:
Commercial	$	29	$	-	$	2,843	$	2,872	$	165,761	$	168,633		$	-
Municipal		-		-		-		-		113,362		113,362
Commercial real estate:
Non-owner occupied		-		285		426		711		381,386		382,097			-
Owner occupied		2,383		-		2,615		4,998		291,203		296,201			-
Construction		-		-		-		-		56,273		56,273			-
Consumer:
Home equity installment		265		-		51		316		54,302		54,618			-
Home equity line of credit		37		15		500		552		56,835		57,387			-
Auto loans - Recourse		43		2		8		53		11,432		11,485			8
Auto loans - Non-recourse		429		75		4		508		83,397		83,905			-
Direct finance leases		102		-		58		160		26,491		26,651	(2)		58
Other		5		4		20		29		23,495		23,524			-
Residential:
Real estate		-		274		619		893		489,549		490,442			-
Construction		-		-		-		-		29,208		29,208			-
Total	$	3,293	$	655	$	7,144	$	11,092	$	1,782,694	$	1,793,786		$	66

														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		337,269		337,671			-
Owner occupied		1,875		104		2,250		4,229		274,064		278,293			-
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

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Commercial and industrial
Risk Rating
Pass	$	26,038	$	27,376	$	12,323	$	13,091	$	3,604	$	15,431	$	62,747	$	-	$	160,610
Special Mention		-		-		70		150		-		-		-		-		220
Substandard		-		38		366		6,247		13		1,041		98		-		7,803
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial	$	26,038	$	27,414	$	12,759	$	19,488	$	3,617	$	16,472	$	62,845	$	-	$	168,633
Current period gross write-offs	$	-	$	-	$	-	$	30	$	21	$	202	$	-	$	-	$	253
Commercial and industrial - municipal
Risk Rating
Pass	$	22,439	$	24,442	$	14,729	$	21,682	$	12,806	$	17,264	$	-	$	-	$	113,362
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial - municipal	$	22,439	$	24,442	$	14,729	$	21,682	$	12,806	$	17,264	$	-	$	-	$	113,362
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - non-owner occupied
Risk Rating
Pass	$	64,523	$	34,847	$	59,010	$	69,135	$	45,837	$	92,976	$	7,770	$	-	$	374,098
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		689		97		7,213		-		-		7,999
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied	$	64,523	$	34,847	$	59,010	$	69,824	$	45,934	$	100,189	$	7,770	$	-	$	382,097
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - owner occupied
Risk Rating
Pass	$	36,214	$	32,684	$	32,171	$	42,201	$	21,863	$	96,223	$	15,727	$	-	$	277,083
Special Mention		-		-		-		463		-		-		-		-		463
Substandard		-		-		6,751		452		515		10,794		143		-		18,655
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied	$	36,214	$	32,684	$	38,922	$	43,116	$	22,378	$	107,017	$	15,870	$	-	$	296,201
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	132	$	-	$	-	$	132
Commercial real estate - construction
Risk Rating
Pass	$	14,078	$	23,970	$	15,831	$	-	$	-	$	394	$	2,000	$	-	$	56,273
Special Mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - construction	$	14,078	$	23,970	$	15,831	$	-	$	-	$	394	$	2,000	$	-	$	56,273
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

September 30, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
Home equity installment
Payment performance
Performing	$	5,301	$	7,910	$	16,110	$	8,074	$	6,715	$	10,457	$	-	$	-	$	54,567
Non-performing		-		-		-		-		-		51		-		-		51
Total home equity installment	$	5,301	$	7,910	$	16,110	$	8,074	$	6,715	$	10,508	$	-	$	-	$	54,618
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	7	$	-	$	-	$	7
Home equity line of credit
Payment performance
Performing	$	-	$	-	$	-	$	-	$	-	$	-	$	46,592	$	10,295	$	56,887
Non-performing		-		-		-		-		-		-		500		-		500
Total home equity line of credit	$	-	$	-	$	-	$	-	$	-	$	-	$	47,092	$	10,295	$	57,387
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	13	$	13
Auto loans - recourse
Payment performance
Performing	$	4,089	$	2,498	$	1,338	$	1,939	$	1,199	$	414	$	-	$	-	$	11,477
Non-performing		-		8		-		-		-		-		-		-		8
Total auto loans - recourse	$	4,089	$	2,506	$	1,338	$	1,939	$	1,199	$	414	$	-	$	-	$	11,485
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Auto loans - non-recourse
Payment performance
Performing	$	4,554	$	30,413	$	31,146	$	11,628	$	4,562	$	1,598	$	-	$	-	$	83,901
Non-performing		-		-		-		-		-		4		-		-		4
Total auto loans - non-recourse	$	4,554	$	30,413	$	31,146	$	11,628	$	4,562	$	1,602	$	-	$	-	$	83,905
Current period gross write-offs	$	-	$	16	$	47	$	23	$	6	$	13	$	-	$	-	$	105
Direct finance leases (1)
Payment performance
Performing	$	6,337	$	7,713	$	8,264	$	3,995	$	259	$	25	$	-	$	-	$	26,593
Non-performing		-		-		-		58		-		-		-		-		58
Total direct finance leases	$	6,337	$	7,713	$	8,264	$	4,053	$	259	$	25	$	-	$	-	$	26,651
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Consumer - other
Payment performance
Performing	$	10,806	$	6,395	$	2,191	$	1,176	$	455	$	666	$	1,815	$	-	$	23,504
Non-performing		-		-		20		-		-		-		-		-		20
Total consumer - other	$	10,806	$	6,395	$	2,211	$	1,176	$	455	$	666	$	1,815	$	-	$	23,524
Current period gross write-offs	$	21	$	80	$	20	$	27	$	5	$	34	$	-	$	-	$	187
Residential real estate
Payment performance
Performing	$	27,383	$	53,157	$	88,117	$	139,021	$	52,430	$	129,715	$	-	$	-	$	489,823
Non-performing		-		315		-		-		-		304		-		-		619
Total residential real estate	$	27,383	$	53,472	$	88,117	$	139,021	$	52,430	$	130,019	$	-	$	-	$	490,442
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Residential - construction
Payment performance
Performing	$	9,997	$	13,958	$	2,941	$	2,312	$	-	$	-	$	-	$	-	$	29,208
Non-performing		-		-		-		-		-		-		-		-		-
Total residential - construction	$	9,997	$	13,958	$	2,941	$	2,312	$	-	$	-	$	-	$	-	$	29,208
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

December 31, 2023	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
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
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Commercial real estate - non-owner occupied
Risk Rating
Pass	$	34,349	$	57,874	$	72,806	$	48,088	$	16,245	$	89,117	$	7,168	$	-	$	325,647
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	$	34,349	$	57,939	$	74,913	$	48,521	$	16,811	$	97,970	$	7,168	$	-	$	337,671
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	32	$	-	$	-	$	32
Commercial real estate - owner occupied
Risk Rating
Pass	$	29,182	$	38,767	$	45,643	$	23,980	$	25,781	$	85,167	$	9,342	$	-	$	257,862
Special Mention		-		199		554		-		-		-		125		-		878
Substandard				7,029		379		560		-		10,991		594		-		19,553
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied	$	29,182	$	45,995	$	46,576	$	24,540	$	25,781	$	96,158	$	10,061	$	-	$	278,293
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
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

December 31, 2023	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
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
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
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
Current period gross write-offs	$	3	$	7	$	105	$	36	$	15	$	-	$	-	$	-	$	166
Direct finance leases (2)
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
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
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
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
Current period gross write-offs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-

Schedule of Collateral Dependent Loans [Table Text Block]

(dollars in thousands)	Real Estate		Other		Total Collateral-Dependent Loans
At September 30, 2024
Commercial and industrial:
Commercial	$	-	$	2,843	$	2,843
Commercial real estate:
Non-owner occupied		426		-		426
Owner occupied		2,615		-		2,615
Consumer:
Home equity installment		51		-		51
Home equity line of credit		500		-		500
Auto loans - Non-recourse		-		4		4
Other		20		-		20
Residential:
Real estate		619		-		619
Total	$	4,231	$	2,847	$	7,078

(dollars in thousands)	Real Estate		Other		Total Collateral-Dependent 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 nine months ended September 30, 2024
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	1,850		$	8,835		$	2,391		$	5,694		$	36		$	18,806
Charge-offs		(253	)		(132	)		(312	)		-			-			(697	)
Recoveries		7			335			59			45			-			446
Provision (benefit) for credit losses		940			31			208			(100	)		(4	)		1,075
Ending balance	$	2,544		$	9,069		$	2,346		$	5,639		$	32		$	19,630

As of and for the three months ended September 30, 2024
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated		Total
Allowance for Credit Losses:
Beginning balance	$	2,181		$	8,687		$	2,368		$	5,726		$	13	$	18,975
Charge-offs		(100	)		(1	)		(119	)		-			-		(220	)
Recoveries		2			181			17			-			-		200
Provision (benefit) for credit losses		461			202			80			(87	)		19		675
Ending balance	$	2,544		$	9,069		$	2,346		$	5,639		$	32	$	19,630

As of and for the nine months ended September 30, 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	)		(92	)		(349	)		-		-			(761	)
Recoveries		23			44			148			30		-			245
Provision (benefit) for credit losses		(1,039	)		803			56			1,536		24			1,380
Ending balance	$	1,866		$	8,799		$	2,135		$	5,933	$	24		$	18,757

As of and for the three months ended September 30, 2023
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate		Unallocated			Total
Allowance for Credit Losses:
Beginning balance	$	2,361		$	8,578		$	2,514		$	4,847	$	50		$	18,350
Charge-offs		-			(59	)		(105	)		-		-			(164	)
Recoveries		1			3			22			20		-			46
Provision (benefit) for credit losses		(496	)		277			(296	)		1,066		(26	)		525
Ending balance	$	1,866		$	8,799		$	2,135		$	5,933	$	24		$	18,757

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

(dollars in thousands)	For the Nine Months Ended September 30, 2024		For the Nine Months Ended September 30, 2023
Beginning balance	$	944	$	49
Impact of adopting ASC 326		-		1,060
Provision (benefit) for credit losses		225		(100	)
Ending balance	$	1,169	$	1,009

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

(dollars in thousands)	Amount
2024	$	2,811
2025		14,174
2026		7,082
2027		3,666
2028		286
2029 and thereafter		104
Total future minimum lease payments receivable		28,123
Less: Unearned income		(1,940	)
Undiscounted cash flows to be received	$	26,183