Note 4 - Loans and the Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2019

Notes Tables

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

	March 31,			December 31,
	2019			2018
Commercial	$	42,707		$	49,563
Agricultural		70,041			69,160
Real estate – residential		16,413			15,900
Real estate – commercial		282,533			271,710
Real estate – construction and land development		37,637			40,161
Equity lines of credit		37,519			38,490
Auto		82,737			77,135
Other		3,859			4,080
Total loans		573,446			566,199
Deferred loan costs, net		3,399			3,257
Allowance for loan losses		(7,067	)		(6,958	)
Total net loans	$	569,778		$	562,498

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

	March 31,			December 31,
	2019			2018
Balance, beginning of period	$	6,958		$	6,669
Provision charged to operations		400			1,000
Losses charged to allowance		(351	)		(1,191	)
Recoveries		60			480
Balance, end of period	$	7,067		$	6,958

							Real			Real		Real
Three months ended March 31, 201 9 :	Commercial			Agricultural			Estate- Residential			Estate- Commercial		Estate-Construction			Equity LOC			Auto			Other			Total
Allowance for Loan Losses
Beginning balance	$	914		$	538		$	214		$	2,686	$	758		$	464		$	1,289		$	95		$	6,958
Charge-offs		(16	)		-			-			-		-			-			(312	)		(23	)		(351	)
Recoveries		9			-			1			-		-			1			47			2			60
Provision		(111	)		4			(20	)		283		(117	)		(15	)		360			16			400
Ending balance	$	796		$	542		$	195		$	2,969	$	641		$	450		$	1,384		$	90		$	7,067
Three months ended March 31, 201 8 :
Allowance for Loan Losses
Beginning balance	$	725		$	623		$	231		$	2,729	$	783		$	533		$	946		$	99		$	6,669
Charge-offs		(265	)		-			-			-		-			-			(165	)		(19	)		(449	)
Recoveries		7			-			91			17		2			1			82			2			202
Provision		305			(129	)		(110	)		13		6			(24	)		114			25			200
Ending balance	$	772		$	494		$	212		$	2,759	$	791		$	510		$	977		$	107		$	6,622
March 31, 201 9 :
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	123		$	-		$	35		$	61	$	10		$	-		$	-		$	-		$	229
Ending balance: collectively evaluated for impairment		673			542			160			2,908		631			450			1,384			90			6,838
Ending balance	$	796		$	542		$	195		$	2,969	$	641		$	450		$	1,384		$	90		$	7,067
Loans
Ending balance: individually evaluated for impairment		123			250			639			611		115			-			-			-			1,738
Ending balance: collectively evaluated for impairment	$	42,584		$	69,791		$	15,774		$	281,922	$	37,522		$	37,519		$	82,737		$	3,859		$	571,708
Ending balance	$	42,707		$	70,041		$	16,413		$	282,533	$	37,637		$	37,519		$	82,737		$	3,859		$	573,446
December 31, 2018:
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	128		$	-			41		$	-	$	12		$	-		$	-		$	-		$	181
Ending balance: collectively evaluated for impairment	$	786		$	538		$	173		$	2,686	$	746		$	464		$	1,289		$	95		$	6,777
Ending Balance	$	914		$	538		$	214		$	2,686	$	758		$	464		$	1,289		$	95		$	6,958
Loans
Ending balance: individually evaluated for impairment	$	128		$	250		$	649		$	131	$	117		$	-		$	-		$	-		$	1,275
Ending balance: collectively evaluated for impairment		49,435			68,910			15,251			271,579		40,044			38,490			77,135			4,080			564,924
Ending balance	$	49,563		$	69,160		$	15,900		$	271,710	$	40,161		$	38,490		$	77,135		$	4,080		$	566,199

Financing Receivable Credit Quality Indicators [Table Text Block]

March 31, 201 9	Commercial Credit Exposure
	Credit Risk Profile by Internally Assigned Grade
Grade:	Commercial		Agricultural		Real Estate- Residential		Real Estate- Commercial		Real Estate- Construction		Equity LOC		Total
Pass	$	42,011	$	69,791	$	16,144	$	278,359	$	37,547	$	37,341	$	481,193
Special Mention		540		250		120		3,564		-		-		4,474
Substandard		156		-		149		610		90		178		1,183
Doubtful		-		-		-		-		-		-		-
Total	$	42,707	$	70,041	$	16,413	$	282,533	$	37,637	$	37,519	$	486,850

December 31, 201 8	Commercial Credit Exposure
	Credit Risk Profile by Internally Assigned Grade
Grade:	Commercial		Agricultural		Real Estate- Residential		Real Estate- Commercial		Real Estate- Construction		Equity LOC		Total
Pass	$	48,905	$	68,910	$	15,621	$	268,159	$	40,069	$	38,304	$	479,968
Special Mention		481		250		124		3,420		-		-		4,275
Substandard		177		-		155		131		92		186		741
Doubtful		-		-		-		-		-		-		-
Total	$	49,563	$	69,160	$	15,900	$	271,710	$	40,161	$	38,490	$	484,984

Financing Receivable, Past Due [Table Text Block]

							Total
March 31, 201 9	30-89 Days		90 Days and Still				Past Due and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total
Commercial	$	192	$	-	$	123	$	315	$	42,392	$	42,707
Agricultural		69		-		-		69		69,972		70,041
Real estate – residential		7		-		149		156		16,257		16,413
Real estate – commercial		154		-		610		764		281,769		282,533
Real estate - construction & land		-		-		90		90		37,547		37,637
Equity Lines of Credit		384		-		178		562		36,957		37,519
Auto		1,164		-		307		1,471		81,266		82,737
Other		42		-		-		42		3,817		3,859
Total	$	2,012	$	-	$	1,457	$	3,469	$	569,977	$	573,446

							Total
December 31, 201 8	30-89 Days		90 Days and Still				Past Due and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total
Commercial	$	11	$	-	$	144	$	155	$	49,408	$	49,563
Agricultural		-		-		-		-		69,160		69,160
Real estate – residential		154		-		155		309		15,591		15,900
Real estate - commercial		-		-		131		131		271,579		271,710
Real estate - construction & land		-		-		92		92		40,069		40,161
Equity Lines of Credit		596		-		186		782		37,708		38,490
Auto		1,725		-		401		2,126		75,009		77,135
Other		85		-		8		93		3,987		4,080
Total	$	2,571	$	-	$	1,117	$	3,688	$	562,511	$	566,199

Impaired Financing Receivables [Table Text Block]

			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
As of March 31, 201 9 :	Investment		Balance		Allowance		Investment		Recognized
With no related allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		250		250		-		250		5
Real estate – residential		460		471		-		462		9
Real estate – commercial		131		144		-		131		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	123	$	128	$	123	$	123	$	-
Agricultural		-		-		-		-		-
Real estate – residential		179		179		35		179		2
Real estate – commercial		480		480		61		91		-
Real estate – construction & land		115		115		10		116		2
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	123	$	128	$	123	$	123	$	-
Agricultural		250		250		-		250		5
Real estate – residential		639		650		35		641		11
Real estate – commercial		611		624		61		222		-
Real estate – construction & land		115		115		10		116		2
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	1,738	$	1,767	$	229	$	1,352	$	18

			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
As of December 31, 201 8 :	Investment		Balance		Allowance		Investment		Recognized
With no related allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		250		250		-		252		19
Real estate – residential		470		481		-		470		38
Real estate – commercial		131		144		-		136		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	128	$	128	$	128	$	1	$	-
Agricultural		-		-		-		-		-
Real estate – residential		179		179		41		181		7
Real estate – commercial		-		-		-		-		-
Real estate – construction & land		117		117		12		120		7
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	128	$	128	$	128	$	1	$	-
Agricultural		250		250		-		252		19
Real estate – residential		649		660		41		651		45
Real estate – commercial		131		144		-		136		-
Real estate – construction & land		117		117		12		120		7
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	1,275	$	1,299	$	181	$	1,160	$	71

Consumer Portfolio Segment [Member]

Notes Tables

Financing Receivable Credit Quality Indicators [Table Text Block]

	Consumer Credit Exposure						Consumer Credit Exposure
	Credit Risk Profile Based on Payment Activity						Credit Risk Profile Based on Payment Activity
	March 31, 201 9						December 31, 201 8
	Auto		Other		Total		Auto		Other		Total
Grade:
Performing	$	82,430	$	3,859	$	86,289	$	76,734	$	4,071	$	80,805
Non-performing		307		-		307		401		9		410
Total	$	82,737	$	3,859	$	86,596	$	77,135	$	4,080	$	81,215