Note 21 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(Amounts in thousands)	Current		Deferred			Total
Year ended December 31, 2018:
Federal	$	773	$	292		$	1,065
State		1,733		303			2,036
Affordable housing partnership amortization		528		—			528
	$	3,034	$	595		$	3,629
Year ended December 31, 2017:
Federal	$	2,005	$	2,837		$	4,842
State		1,474		(76	)		1,398
Affordable housing partnership amortization		688		—			688
	$	4,167	$	2,761		$	6,928
Year ended December 31, 2016:
Federal	$	283	$	409		$	692
State		582		86			668
Affordable housing partnership amortization		598		—			598
Total	$	1,463	$	495		$	1,958

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2018			2017			2016
Income tax at the federal statutory rate		21.0	%		34.0	%		34.0	%
Deferred tax asset write-down		—	%		17.5	%		5.0	%
State franchise tax, net of federal tax benefit		8.3	%		6.5	%		6.1	%
Amortization of affordable housing credit partnerships		2.7	%		4.8	%		8.1	%
Officer life insurance		(0.6	%)		(2.5	%)		(2.9	%)
Tax-exempt interest		(1.8	%)		(5.2	%)		(10.9	%)
Affordable housing credits and benefits		(3.8	%)		(5.7	%)		(11.7	%)
Accelerated depreciation - cost segregation study		(2.5	%)		—	%		—	%
Reversal of uncertain tax position		(5.1	%)		—	%		—	%
Other		0.5	%		(0.8	%)		(0.7	%)
Effective Tax Rate		18.7	%		48.5	%		27.1	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(Amounts in thousands)	2018			2017
Deferred tax assets:
Allowance for loan and lease losses	$	3,634		$	3,526
Deferred compensation plan and salary continuation plan		2,385			2,365
State franchise tax		474			291
Acquisition costs		274			274
Net unrealized loss on securities available-for-sale		1,262			134
Interest received on non-accrual loans		86			105
Other		403			484
Total deferred tax assets		8,518			7,179
Deferred tax liabilities:
Deferred loan origination costs and fees		(579	)		(619	)
Basis difference in fixed assets		(874	)		—
Other		(26	)		(55	)
Total deferred tax liabilities		(1,479	)		(674	)
Net deferred tax asset	$	7,039		$	6,505

Schedule of Uncertain Tax Positions Roll Forward [Table Text Block]

(Amounts in thousands)	2018			2017
Balance, beginning of period	$	988		$	988
Tax positions resolved during the year		(988	)		—
Balance, end of period	$	—		$	988