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

3 Months Ended

Mar. 31, 2020

Notes Tables

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

	March 31,			December 31,
	2020			2019
Commercial	$	49,246		$	47,892
Agricultural		76,044			78,785
Real estate – residential		13,820			14,530
Real estate – commercial		332,294			316,986
Real estate – construction and land development		19,674			31,181
Equity lines of credit		35,262			35,471
Auto		92,862			90,310
Other		4,541			4,563
Total loans		623,743			619,718
Deferred loan costs, net		3,548			3,561
Allowance for loan losses		(7,804	)		(7,243	)
Total net loans	$	619,487		$	616,036

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

	March 31,			December 31,
	2020			2019
Balance, beginning of period	$	7,243		$	6,958
Provision charged to operations		750			1,500
Losses charged to allowance		(268	)		(1,521	)
Recoveries		79			306
Balance, end of period	$	7,804		$	7,243

Financing Receivable Credit Quality Indicators [Table Text Block]

March 31, 2020	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	$	48,784	$	73,909	$	13,553	$	326,468	$	19,592	$	34,688	$	516,994
Special Mention		415		2,135		-		4,935		-		-		7,485
Substandard		47		-		267		891		82		574		1,861
Doubtful		-		-		-		-		-		-		-
Total	$	49,246	$	76,044	$	13,820	$	332,294	$	19,674	$	35,262	$	526,340

December 31, 2019	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	$	47,334	$	76,620	$	14,253	$	309,785	$	31,097	$	34,855	$	513,944
Special Mention		478		2,165		-		4,954		-		-		7,597
Substandard		80		-		277		2,247		84		616		3,304
Doubtful		-		-		-		-		-		-		-
Total	$	47,892	$	78,785	$	14,530	$	316,986	$	31,181	$	35,471	$	524,845

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

Three Months Ended March 31, 2020:	Commercial			Agricultural			Real Estate-Residential			Real Estate-Commercial		Real Estate-Construction			Equity LOC			Auto			Other			Total
Allowance for Loan Losses
Beginning balance	$	617		$	653		$	163		$	3,426	$	481		$	393		$	1,409		$	101		$	7,243
Charge-offs		(131	)		-			-			-		-			-			(134	)		(3	)		(268	)
Recoveries		2			-			1			1		-			1			70			4			79
Provision		226			(31	)		7			403		(84	)		28			196			5			750
Ending balance	$	714		$	622		$	171		$	3,830	$	397		$	422		$	1,541		$	107		$	7,804
Three Months Ended March 31, 2019:
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
March 31, 2020:
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	-		$	-		$	28		$	121	$	5		$	-		$	-		$	-		$	154
Ending balance: collectively evaluated for impairment		714			622			143			3,709		392			422			1,541			107			7,650
Ending balance	$	714		$	622		$	171		$	3,830	$	397		$	422		$	1,541		$	107		$	7,804
Loans
Ending balance: individually evaluated for impairment	$	-		$	247		$	656		$	805	$	109		$	430		$	-		$	-		$	2,247
Ending balance: collectively evaluated for impairment		49,246			75,797			13,164			331,489		19,565			34,832			92,862			4,541			621,496
Ending balance	$	49,246		$	76,044		$	13,820		$	332,294	$	19,674		$	35,262		$	92,862		$	4,541		$	623,743

December 31, 2019:	Commercial		Agricultural		Real Estate-Residential		Real Estate-Commercial		Real Estate-Construction		Equity LOC		Auto		Other		Total
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	-	$	-	$	28	$	121	$	5	$	-	$	-	$	-	$	154
Ending balance: collectively evaluated for impairment		617		653		135		3,305		476		393		1,409		101		7,089
Ending Balance	$	617	$	653	$	163	$	3,426	$	481	$	393	$	1,409	$	101	$	7,243
Loans
Ending balance: individually evaluated for impairment	$	25	$	248	$	612	$	815	$	110	$	434	$	-	$	-	$	2,244
Ending balance: collectively evaluated for impairment		47,867		78,537		13,918		316,171		31,071		35,037		90,310		4,563		617,474
Ending balance	$	47,892	$	78,785	$	14,530	$	316,986	$	31,181	$	35,471	$	90,310	$	4,563	$	619,718

Financing Receivable, Past Due [Table Text Block]

							Total
March 31, 2020			90 Days				Past Due
	30-89 Days		and Still				and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total
Commercial	$	213	$	-	$	47	$	260	$	48,986	$	49,246
Agricultural		130		-		-		130		75,914		76,044
Real estate – residential		111		-		267		378		13,442		13,820
Real estate – commercial		828		-		891		1,719		330,575		332,294
Real estate - construction & land		-		-		82		82		19,592		19,674
Equity Lines of Credit		326		-		574		900		34,362		35,262
Auto		1,275		-		414		1,689		91,173		92,862
Other		40		-		35		75		4,466		4,541
Total	$	2,923	$	-	$	2,310	$	5,233	$	618,510	$	623,743

							Total
December 31, 2019			90 Days				Past Due
	30-89 Days		and Still				and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total
Commercial	$	333	$	-	$	58	$	391	$	47,501	$	47,892
Agricultural		199		-		-		199		78,586		78,785
Real estate – residential		-		-		277		277		14,253		14,530
Real estate - commercial		1,467		-		830		2,297		314,689		316,986
Real estate - construction & land		-		-		83		83		31,098		31,181
Equity Lines of Credit		288		-		616		904		34,567		35,471
Auto		1,281		-		182		1,463		88,847		90,310
Other		87		-		4		91		4,472		4,563
Total	$	3,655	$	-	$	2,050	$	5,705	$	614,013	$	619,718

Impaired Financing Receivables [Table Text Block]

			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
As of March 31, 2020:	Investment		Balance		Allowance		Investment		Recognized
With no related allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		247		247		-		248		5
Real estate – residential		479		489		-		480		7
Real estate – commercial		553		611		-		558		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		430		458		-		432		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		-		-		-		-		-
Real estate – residential		177		176		28		177		2
Real estate – commercial		252		265		121		252		-
Real estate – construction & land		109		109		5		109		1
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		247		247		-		248		5
Real estate – residential		656		665		28		657		9
Real estate – commercial		805		876		121		810		0
Real estate – construction & land		109		109		5		109		1
Equity Lines of Credit		430		458		-		432		0
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	2,247	$	2,355	$	154	$	2,256	$	15

			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
As of December 31, 2019:	Investment		Balance		Allowance		Investment		Recognized
With no related allowance recorded:
Commercial	$	25	$	85	$	-	$	23	$	-
Agricultural		248		248		-		249		19
Real estate – residential		435		447		-		385		29
Real estate – commercial		563		614		-		476		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		434		457		-		213		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		-		-		-		-		-
Real estate – residential		177		177		28		178		7
Real estate – commercial		252		261		121		139		-
Real estate – construction & land		110		110		5		114		7
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	25	$	85	$	-	$	23	$	-
Agricultural		248		248		-		249		19
Real estate – residential		612		624		28		563		36
Real estate – commercial		815		875		121		615		-
Real estate – construction & land		110		110		5		114		7
Equity Lines of Credit		434		457		-		213		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	2,244	$	2,399	$	154	$	1,777	$	62

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, 2020						December 31, 2019
	Auto		Other		Total		Auto		Other		Total
Grade:
Performing	$	92,448	$	4,506	$	96,954	$	90,128	$	4,559	$	94,687
Non-performing		414		35		449		182		4		186
Total	$	92,862	$	4,541	$	97,403	$	90,310	$	4,563	$	94,873