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

9 Months Ended

Sep. 30, 2020

Notes Tables

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

	September 30,			December 31,
	2020			2019
Commercial	$	167,770		$	47,892
Agricultural		74,209			78,785
Real estate – residential		12,848			14,530
Real estate – commercial		333,768			316,986
Real estate – construction and land development		27,886			31,181
Equity lines of credit		34,894			35,471
Auto		92,248			90,310
Other		4,262			4,563
Total loans		747,885			619,718
Deferred loan (fees) costs, net		(635	)		3,561
Allowance for loan losses		(9,600	)		(7,243	)
Total net loans	$	737,650		$	616,036

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

	September 30,			December 31,
	2020			2019
Balance, beginning of period	$	7,243		$	6,958
Provision charged to operations		2,800			1,500
Losses charged to allowance		(668	)		(1,521	)
Recoveries		225			306
Balance, end of period	$	9,600		$	7,243

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 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	$	167,515	$	73,852	$	12,644	$	332,249	$	27,808	$	34,378	$	648,446
Special Mention		252		357		-		653		-		-		1,262
Substandard		3		-		204		866		78		516		1,667
Doubtful		-		-		-		-		-		-		-
Total	$	167,770	$	74,209	$	12,848	$	333,768	$	27,886	$	34,894	$	651,375

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]

Nine Months Ended September 30, 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	)		-		-			-		-			-			(457	)		(80	)		(668	)
Recoveries		21			-		3			6		-			3			185			7			225
Provision		450			93		8			1,345		87			94			642			81			2,800
Ending balance	$	957		$	746	$	174		$	4,777	$	568		$	490		$	1,779		$	109		$	9,600
Three Months Ended September 30, 2020:
Beginning balance	$	788		$	691	$	173		$	4,405	$	476		$	474		$	1,712		$	116		$	8,835
Charge-offs		-			-		-			-		-			-			(94	)		(39	)		(133	)
Recoveries		14			-		1			3		-			1			78			1			98
Provision		155			55		-			369		92			15			83			31			800
Ending balance	$	957		$	746	$	174		$	4,777	$	568		$	490		$	1,779		$	109		$	9,600
Nine Months Ended September 30, 2019:
Allowance for Loan Losses
Beginning balance	$	914		$	538	$	214		$	2,686	$	758		$	464		$	1,289		$	95		$	6,958
Charge-offs		(186	)		-		-			-		-			(6	)		(624	)		(58	)		(874	)
Recoveries		21			-		2			2		-			4			207			6			242
Provision		14			123		(42	)		399		(118	)		(29	)		494			59			900
Ending balance	$	763		$	661	$	174		$	3,087	$	640		$	433		$	1,366		$	102		$	7,226
Three Months Ended September 30, 2019:
Allowance for Loan Losses
Beginning balance	$	721		$	627	$	177		$	2,997	$	597		$	468		$	1,372		$	99		$	7,058
Charge-offs		(49	)		-		-			-		-			(1	)		(140	)		(27	)		(217	)
Recoveries		5			-		-			2		-			2			72			4			85
Provision		86			34		(3	)		88		43			(36	)		62			26			300
Ending balance	$	763		$	661	$	174		$	3,087	$	640		$	433		$	1,366		$	102		$	7,226
September 30, 2020:
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	-		$	-	$	26		$	122	$	5		$	-		$	-		$	-		$	153
Ending balance: collectively evaluated for impairment		957			746		148			4,655		563			490			1,779			109			9,447
Ending balance	$	957		$	746	$	174		$	4,777	$	568		$	490		$	1,779		$	109		$	9,600
Loans
Ending balance: individually evaluated for impairment	$	-		$	245	$	649		$	786	$	108		$	295		$	-		$	-		$	2,083
Ending balance: collectively evaluated for impairment		167,770			73,964		12,199			332,982		27,778			34,599			92,248			4,262			745,802
Ending balance	$	167,770		$	74,209	$	12,848		$	333,768	$	27,886		$	34,894		$	92,248		$	4,262		$	747,885

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
September 30, 2020			90 Days				Past Due
	30-89 Days		and Still				and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total
Commercial	$	149	$	-	$	3	$	152	$	167,618	$	167,770
Agricultural		250		-		-		250		73,959		74,209
Real estate – residential		70		-		204		274		12,574		12,848
Real estate – commercial		42		-		866		908		332,860		333,768
Real estate - construction & land		-		-		78		78		27,808		27,886
Equity Lines of Credit		82		-		516		598		34,296		34,894
Auto		685		-		741		1,426		90,822		92,248
Other		84		-		37		121		4,141		4,262
Total	$	1,362	$	-	$	2,445	$	3,807	$	744,078	$	747,885

							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 September 30, 2020:	Investment		Balance		Allowance		Investment		Recognized
With no related allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		245		245		-		247		14
Real estate – residential		474		500		-		477		21
Real estate – commercial		534		604		-		549		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		295		321		-		301		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		-		-		-		-		-
Real estate – residential		175		175		26		176		5
Real estate – commercial		252		271		122		252		-
Real estate – construction & land		108		108		5		109		5
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		245		245		-		247		14
Real estate – residential		649		675		26		653		26
Real estate – commercial		786		875		122		801		-
Real estate – construction & land		108		108		5		109		5
Equity Lines of Credit		295		321		-		301		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	2,083	$	2,224	$	153	$	2,111	$	45

			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
	September 30, 2020						December 31, 2019
	Auto		Other		Total		Auto		Other		Total
Grade:
Performing	$	91,507	$	4,225	$	95,732	$	90,128	$	4,559	$	94,687
Non-performing		741		37		778		182		4		186
Total	$	92,248	$	4,262	$	96,510	$	90,310	$	4,563	$	94,873