Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Year ended December 31,	2017		2016			2015
Current Federal income taxes	$	3,454	$	3,137		$	2,519
Current state income taxes		124		62			51
Deferred Federal income taxes (benefits)		268		(145	)		—
Net provision prior to tax reform adjustment		3,846		3,054			2,570
DTA writeoff for change in tax rate under  2017    Tax Reform		2,054		—			—
Net provision	$	5,900	$	3,054		$	2,570

Schedule of Deferred Tax Assets and Liabilities

December 31,	2017		2016
Deferred tax assets
Allowance for loan losses	$	1,647	$	2,514
Net unrealized holding losses on investment    securities available-for-sale		1,255		1,852
Impaired securities		—		448
Non-credit OTTI on investment securities available    -for-sale		45		84
Non-accrual interest income		324		545
Deferred rent		55		80
Deferred revenue		80		131
Incurred but not reported (IBNR) medical expense		18		42
Depreciation		—		68
Bonus		130		68
Other		16		27
Total deferred tax assets		3,570		5,859
Deferred tax liabilities
Depreciation		24		—
Mortgage servicing rights		101		169
Net unrealized holding gains on trading investment    securities		21		34
Prepaid expenses		95		168
Other		10		15
Total deferred tax liabilities		251		386
Net deferred tax asset	$	3,319	$	5,473

Schedule of Effective Income Tax Rate Reconciliation

Year ended December 31,	2017						2016						2015
	Dollar			%			Dollar			%			Dollar			%
Provision at statutory rate	$	4,825			34.0	%	$	4,073			34.0	%	$	3,673			34.0	%
Tax-exempt interest and dividend income		(948	)		(6.7	)		(1,033	)		(8.6	)		(1,126	)		(10.4	)
Bank-owned life insurance		(100	)		(0.7	)		(105	)		(0.9	)		(104	)		(1.0	)
Life insurance proceeds		(18	)		(0.1	)		—			—			—			—
Stock-based compensation expense		19			0.1			30			0.3			29			0.3
State income tax		82			0.6			41			0.3			34			0.3
Other		(14	)		(0.1	)		48			0.4			64			0.6
Net provision prior to tax reform    adjustment		3,846			27.1			3,054			25.5	%		2,570			23.8
Deferred tax revaluation for change in tax    rate - 2017 Tax Reform		2,054			14.5			—			—			—			—
Net Provision	$	5,900			41.6	%	$	3,054			25.5	%	$	2,570			23.8	%