XML 82 R70.htm IDEA: XBRL DOCUMENT v3.19.1
Note 5 - Loans and Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2018
Sep. 30, 2018
Jun. 30, 2018
Mar. 31, 2018
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2018
Dec. 31, 2017
Beginning balance       $ 4,774       $ 4,856 $ 4,774 $ 4,856    
Charge-offs                 (3,117) (2,991)    
Recoveries                 776 922    
Provision for loan and lease losses $ 473 $ 789 $ 702 658 $ 523 $ 373 $ 576 515 2,622 1,987    
Ending balance 5,055       4,774       5,055 4,774    
Allowance for loan losses individually evaluated for impairment                     $ 166 $ 98
Allowance for loan losses collectively evaluated for impairment                     4,889 4,676
Loans, allowance for loan losses 5,055     4,774 4,774     4,856 5,055 4,774 5,055 4,774
Loans individually evaluated for impairment                     1,042 791
Loans collectively evaluated for impairment                     524,331 356,667
Loans                     525,870 357,458
Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                     497  
Real Estate [Member] | Construction, Land Development and Other Land Loans [Member]                        
Beginning balance       203       535 203 535    
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                 37 (332)    
Ending balance 240       203       240 203    
Allowance for loan losses individually evaluated for impairment                     28
Allowance for loan losses collectively evaluated for impairment                     212 203
Loans, allowance for loan losses 240     203 203     535 203 203 240 203
Loans individually evaluated for impairment                     153
Loans collectively evaluated for impairment                     41,114 26,143
Loans                     41,340 26,143
Real Estate [Member] | Construction, Land Development and Other Land Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                     73  
Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member]                        
Beginning balance       290       411 290 411    
Charge-offs                 (101) (28)    
Recoveries                 74 135    
Provision for loan and lease losses                 83 (228)    
Ending balance 346       290       346 290    
Allowance for loan losses individually evaluated for impairment                     50 5
Allowance for loan losses collectively evaluated for impairment                     296 285
Loans, allowance for loan losses 346     290 290     411 290 290 346 290
Loans individually evaluated for impairment                     268 187
Loans collectively evaluated for impairment                     110,064 44,886
Loans                     110,756 45,073
Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                     424  
Real Estate [Member] | Secured by Multi-family Residential Properties [Member]                        
Beginning balance       116       88 116 88    
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                 12 28    
Ending balance 128       116       128 116    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     128 116
Loans, allowance for loan losses 128     116 116     88 116 116 128 116
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     23,009 16,579
Loans                     23,009 16,579
Real Estate [Member] | Secured by Multi-family Residential Properties [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member]                        
Beginning balance       777       903 777 903    
Charge-offs                    
Recoveries                 4 69    
Provision for loan and lease losses                 50 (195)    
Ending balance 831       777       831 777    
Allowance for loan losses individually evaluated for impairment                     1 21
Allowance for loan losses collectively evaluated for impairment                     830 756
Loans, allowance for loan losses 831     777 777     903 777 777 831 777
Loans individually evaluated for impairment                     511 532
Loans collectively evaluated for impairment                     155,651 104,601
Loans                     156,162 105,133
Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
Real Estate [Member] | Other Real Estate Loans [Member]                        
Beginning balance       2       2 2 2    
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                 (1)    
Ending balance 1       2       1 2    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     1 2
Loans, allowance for loan losses 1     2 2     2 2 2 1 2
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     1,308 190
Loans                     1,308 190
Real Estate [Member] | Other Real Estate Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
Commercial and Industrial Loans [Member]                        
Beginning balance       1,049       527 1,049 527    
Charge-offs                 (3) (16)    
Recoveries                 11 19    
Provision for loan and lease losses                 81 519    
Ending balance 1,138       1,049       1,138 1,049    
Allowance for loan losses individually evaluated for impairment                     67 72
Allowance for loan losses collectively evaluated for impairment                     1,071 977
Loans, allowance for loan losses 1,138     1,049 1,049     527 1,049 1,049 1,138 1,049
Loans individually evaluated for impairment                     67 72
Loans collectively evaluated for impairment                     85,712 69,897
Loans                     85,779 [1] 69,969
Commercial and Industrial Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
Consumer Portfolio Segment [Member] | Consumer Loans [Member]                        
Beginning balance       1,715       1,767 1,715 1,767    
Charge-offs                 (2,482) (2,360)    
Recoveries                 568 601    
Provision for loan and lease losses                 1,998 1,707    
Ending balance 1,799       1,715       1,799 1,715    
Allowance for loan losses individually evaluated for impairment                     20
Allowance for loan losses collectively evaluated for impairment                     1,779 1,715
Loans, allowance for loan losses 1,799     1,715 1,715     1,767 1,715 1,715 1,799 1,715
Loans individually evaluated for impairment                     43
Loans collectively evaluated for impairment                     38,540 39,300
Loans                     38,583 39,300
Consumer Portfolio Segment [Member] | Consumer Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
Consumer Portfolio Segment [Member] | Branch Retail [Member]                        
Beginning balance       393       467 393 467    
Charge-offs                 (415) (538)    
Recoveries                 113 98    
Provision for loan and lease losses                 336 366    
Ending balance 427       393       427 393    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     427 393
Loans, allowance for loan losses 427     393 393     467 393 393 427 393
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     28,324 26,434
Loans                     28,324 26,434
Consumer Portfolio Segment [Member] | Branch Retail [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
Consumer Portfolio Segment [Member] | Indirect Sales [Member]                        
Beginning balance       229       156 229 156    
Charge-offs                 (116) (49)    
Recoveries                 6    
Provision for loan and lease losses                 26 122    
Ending balance 145       229       145 229    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     145 229
Loans, allowance for loan losses 145     229 229     156 229 229 145 229
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     40,609 28,637
Loans                     40,609 28,637
Consumer Portfolio Segment [Member] | Indirect Sales [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member]                        
Beginning balance       2,447       2,409 2,447 2,409    
Charge-offs                 (16) (79)    
Recoveries                 89 247    
Provision for loan and lease losses                 215 (130)    
Ending balance 2,735       2,447       2,735 2,447    
Allowance for loan losses individually evaluated for impairment                     166 98
Allowance for loan losses collectively evaluated for impairment                     2,569 2,349
Loans, allowance for loan losses 2,735     2,447 2,447     2,409 2,735 2,447 2,735 2,447
Loans individually evaluated for impairment                     831 791
Loans collectively evaluated for impairment                     416,168 256,712
Loans                     417,496 257,503
FUSB [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                     497  
FUSB [Member] | Real Estate [Member] | Construction, Land Development and Other Land Loans [Member]                        
Beginning balance       203       535 203 535    
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                 37 (332)    
Ending balance 240       203       240 203    
Allowance for loan losses individually evaluated for impairment                     28
Allowance for loan losses collectively evaluated for impairment                     212 203
Loans, allowance for loan losses 240     203 203     535 203 203 240 203
Loans individually evaluated for impairment                     153
Loans collectively evaluated for impairment                     41,114 26,143
Loans                     41,340 26,143
FUSB [Member] | Real Estate [Member] | Construction, Land Development and Other Land Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                     73  
FUSB [Member] | Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member]                        
Beginning balance       238       304 238 304    
Charge-offs                 (9)    
Recoveries                 51 103    
Provision for loan and lease losses                 42 (169)    
Ending balance 322       238       322 238    
Allowance for loan losses individually evaluated for impairment                     50 5
Allowance for loan losses collectively evaluated for impairment                     272 233
Loans, allowance for loan losses 322     238 238     304 238 238 322 238
Loans individually evaluated for impairment                     57 187
Loans collectively evaluated for impairment                     102,490 34,085
Loans                     102,971 34,272
FUSB [Member] | Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                     424  
FUSB [Member] | Real Estate [Member] | Secured by Multi-family Residential Properties [Member]                        
Beginning balance       116       88 116 88    
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                 12 28    
Ending balance 128       116       128 116    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     128 116
Loans, allowance for loan losses 128     116 116     88 116 116 128 116
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     23,009 16,579
Loans                     23,009 16,579
FUSB [Member] | Real Estate [Member] | Secured by Multi-family Residential Properties [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member] | Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member]                        
Beginning balance       777       903 777 903    
Charge-offs                    
Recoveries                 4 69    
Provision for loan and lease losses                 50 (195)    
Ending balance 831       777       831 777    
Allowance for loan losses individually evaluated for impairment                     1 21
Allowance for loan losses collectively evaluated for impairment                     830 756
Loans, allowance for loan losses 831     777 777     903 777 777 831 777
Loans individually evaluated for impairment                     511 532
Loans collectively evaluated for impairment                     155,651 104,601
Loans                     156,162 105,133
FUSB [Member] | Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member] | Real Estate [Member] | Other Real Estate Loans [Member]                        
Beginning balance       2       2 2 2    
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                 (1)    
Ending balance 1       2       1 2    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     1 2
Loans, allowance for loan losses 1     2 2     2 2 2 1 2
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     1,308 190
Loans                     1,308 190
FUSB [Member] | Real Estate [Member] | Other Real Estate Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member] | Commercial and Industrial Loans [Member]                        
Beginning balance       1,049       527 1,049 527    
Charge-offs                 (3) (16)    
Recoveries                 11 19    
Provision for loan and lease losses                 81 519    
Ending balance 1,138       1,049       1,138 1,049    
Allowance for loan losses individually evaluated for impairment                     67 72
Allowance for loan losses collectively evaluated for impairment                     1,071 977
Loans, allowance for loan losses 1,138     1,049 1,049     527 1,049 1,049 1,138 1,049
Loans individually evaluated for impairment                     67 72
Loans collectively evaluated for impairment                     85,712 69,897
Loans                     85,779 [1] 69,969
FUSB [Member] | Commercial and Industrial Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member] | Consumer Portfolio Segment [Member]                        
Loans                     6,927 5,217
FUSB [Member] | Consumer Portfolio Segment [Member] | Consumer Loans [Member]                        
Beginning balance       62       50 62 50    
Charge-offs                 (4) (63)    
Recoveries                 23 56    
Provision for loan and lease losses                 (6) 19    
Ending balance 75       62       75 62    
Allowance for loan losses individually evaluated for impairment                     20
Allowance for loan losses collectively evaluated for impairment                     55 62
Loans, allowance for loan losses 75     62 62     50 62 62 75 62
Loans individually evaluated for impairment                     43
Loans collectively evaluated for impairment                     6,884 5,217
Loans                     6,927 5,217
FUSB [Member] | Consumer Portfolio Segment [Member] | Consumer Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member] | Consumer Portfolio Segment [Member] | Branch Retail [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                    
FUSB [Member] | Consumer Portfolio Segment [Member] | Branch Retail [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
FUSB [Member] | Consumer Portfolio Segment [Member] | Indirect Sales [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                    
FUSB [Member] | Consumer Portfolio Segment [Member] | Indirect Sales [Member] | Financial Asset Acquired with Credit Deterioration [Member]                        
Ending balance                    
Loans, allowance for loan losses                  
Loans                      
ALC [Member]                        
Beginning balance       2,327       2,447 2,327 2,447    
Charge-offs                 (3,101) (2,912)    
Recoveries                 687 675    
Provision for loan and lease losses                 2,407 2,117    
Ending balance 2,320       2,327       2,320 2,327    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     2,320 2,327
Loans, allowance for loan losses 2,320     2,327 2,327     2,447 2,320 2,327 2,320 2,327
Loans individually evaluated for impairment                     211
Loans collectively evaluated for impairment                     108,163 99,955
Loans                     108,374 99,955
ALC [Member] | Real Estate [Member] | Construction, Land Development and Other Land Loans [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                    
ALC [Member] | Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member]                        
Beginning balance       52       107 52 107    
Charge-offs                 (92) (28)    
Recoveries                 23 32    
Provision for loan and lease losses                 41 (59)    
Ending balance 24       52       24 52    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     24 52
Loans, allowance for loan losses 24     52 52     107 52 52 24 52
Loans individually evaluated for impairment                     211
Loans collectively evaluated for impairment                     7,574 10,801
Loans                     7,785 10,801
ALC [Member] | Real Estate [Member] | Secured by Multi-family Residential Properties [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                    
ALC [Member] | Real Estate [Member] | Secured by Non-farm, Non-residential Properties [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                    
ALC [Member] | Real Estate [Member] | Other Real Estate Loans [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                    
ALC [Member] | Commercial and Industrial Loans [Member]                        
Beginning balance                
Charge-offs                    
Recoveries                    
Provision for loan and lease losses                    
Ending balance                
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                    
Loans, allowance for loan losses        
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                    
Loans                     [1]
ALC [Member] | Consumer Portfolio Segment [Member] | Consumer Loans [Member]                        
Beginning balance       1,653       1,717 1,653 1,717    
Charge-offs                 (2,478) (2,297)    
Recoveries                 545 545    
Provision for loan and lease losses                 2,004 1,688    
Ending balance 1,724       1,653       1,724 1,653    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     1,724 1,653
Loans, allowance for loan losses 1,724     1,653 1,653     1,717 1,653 1,653 1,724 1,653
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     31,656 34,083
Loans                     31,656 34,083
ALC [Member] | Consumer Portfolio Segment [Member] | Branch Retail [Member]                        
Beginning balance       393       467 393 467    
Charge-offs                 (415) (538)    
Recoveries                 113 98    
Provision for loan and lease losses                 336 366    
Ending balance 427       393       427 393    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     427 393
Loans, allowance for loan losses 427     393 393     467 393 393 427 393
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     28,324 26,434
Loans                     28,324 26,434
ALC [Member] | Consumer Portfolio Segment [Member] | Indirect Sales [Member]                        
Beginning balance       229       156 229 156    
Charge-offs                 (116) (49)    
Recoveries                 6    
Provision for loan and lease losses                 26 122    
Ending balance 145       229       145 229    
Allowance for loan losses individually evaluated for impairment                    
Allowance for loan losses collectively evaluated for impairment                     145 229
Loans, allowance for loan losses $ 145     $ 229 $ 229     $ 156 $ 229 $ 229 145 229
Loans individually evaluated for impairment                    
Loans collectively evaluated for impairment                     40,609 28,637
Loans                     $ 40,609 $ 28,637
[1] Includes equipment financing leases.