Note 8 - Loans & Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2018

	June 30, 2018				December 31, 2017
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance

TDRs with no specific allowance recorded	$	3,398	$	—	$	3,448	$	—
TDRs with an allowance recorded		279		190		867		235
Total	$	3,677	$	190	$	4,315	$	235

Total Retail Loans [Member]

Major Classes of Loans

	June 30,		December 31,
	2018		2017
Commercial:
Commercial and industrial	$	160,281	$	147,190
Construction		52,143		51,157
Secured by commercial real estate		304,865		286,867
Secured by residential real estate		69,995		71,703
State and political subdivisions		47,405		38,087
Retail:
1-4 family residential mortgages		63,681		55,818
Home equity loans and lines		74,346		75,576
Consumer		6,955		6,680
Total loans		779,671		733,078
Net unearned costs		215		205
Loans receivable	$	779,886	$	733,283

Internal Risk Ratings and Payment Activity

June 30, 2018	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	154,058	$	183	$	6,040	$	—	$	160,281
Construction		52,143		—		—		—		52,143
Secured by commercial real estate		286,441		8,320		10,104		—		304,865
Secured by residential real estate		67,940		—		2,055		—		69,995
State and political subdivisions		47,405		—		—		—		47,405
Total	$	607,987	$	8,503	$	18,199	$	—	$	634,689

December 31, 2017	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	139,820	$	863	$	6,507	$	—	$	147,190
Construction		51,156		—		1		—		51,157
Secured by commercial real estate		268,069		10,569		8,229		—		286,867
Secured by residential real estate		69,571		222		1,910		—		71,703
State and political subdivisions		38,087		—		—		—		38,087
Total	$	566,703	$	11,654	$	16,647	$	—	$	595,004

June 30, 2018	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	62,704	$	977	$	63,681
Home equity loans and lines		74,200		146		74,346
Consumer		6,851		104		6,955
Total	$	143,755	$	1,227	$	144,982

December 31, 2017	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	54,936	$	882	$	55,818
Home equity loans and lines		75,433		143		75,576
Consumer		6,595		85		6,680
Total	$	136,964	$	1,110	$	138,074

Past Due Loans

June 30, 2018	30-59 days past due		60-89 days past due		90 days or more past due		Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial	$	58	$	247	$	1,361	$	1,666	$	158,615	$	160,281
Construction		—		—		—		—		52,143		52,143
Secured by commercial real estate		736		86		647		1,469		303,396		304,865
Secured by residential real estate		372		50		199		621		69,374		69,995
State and political subdivisions		—		—		—		—		47,405		47,405
Retail:
1-4 family residential mortgages		—		119		494		613		63,068		63,681
Home equity loans and lines		63		47		65		175		74,171		74,346
Consumer		19		28		23		70		6,885		6,955
Total	$	1,248	$	577	$	2,789	$	4,614	$	775,057	$	779,671

December 31, 2017	30-59 days past due		60-89 days past due		90 days or more past due		Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial	$	25	$	429	$	57	$	511	$	146,679	$	147,190
Construction		—		—		—		—		51,157		51,157
Secured by commercial real estate		899		—		730		1,629		285,238		286,867
Secured by residential real estate		24		—		210		234		71,469		71,703
State and political subdivisions		—		—		—		—		38,087		38,087
Retail:
1-4 family residential mortgages		744		152		504		1,400		54,418		55,818
Home equity loans and lines		251		44		119		414		75,162		75,576
Consumer		23		8		—		31		6,649		6,680
Total	$	1,966	$	633	$	1,620	$	4,219	$	728,859	$	733,078

Non-accrual Loans

June 30, 2018	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	2,678
Construction		—		—
Secured by commercial real estate		—		1,651
Secured by residential real estate		—		1,198
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		977
Home equity loans and lines		—		146
Consumer		23		81
Total	$	23	$	6,731

December 31, 2017	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	3,367
Construction		—		—
Secured by commercial real estate		—		1,987
Secured by residential real estate		—		1,458
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		882
Home equity loans and lines		—		142
Consumer		—		85
Total	$	—	$	7,921

Allowance for Loan Losses

Three months ended June 30, 2018	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,829	$	4		$	—		$	7	$	2,840
Construction		557		16			—			—		573
Secured by commercial real estate		2,431		278			—			1		2,710
Secured by residential real estate		835		(72	)		—			18		781
State and political subdivisions		121		69			—			—		190
Retail:
1-4 family residential mortgages		512		(3	)		—			—		509
Home equity loans and lines		381		(27	)		(44	)		1		311
Consumer		61		21			(23	)		8		67
Unallocated		310		(99	)	N/A			N/A			211
Total	$	8,037	$	187		$	(67	)	$	35	$	8,192

Three months ended June 30, 2017	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	1,978	$	191		$	—		$	8	$	2,177
Construction		463		53			—			—		516
Secured by commercial real estate		2,577		61			—			2		2,640
Secured by residential real estate		1,344		(156	)		—			12		1,200
State and political subdivisions		124		(1	)		—			—		123
Retail:
1-4 family residential mortgages		415		24			—			—		439
Home equity loans and lines		342		(25	)		—			2		319
Consumer		77		9			(18	)		10		78
Unallocated		399		144		N/A			N/A			543
Total	$	7,719	$	300		$	(18	)	$	34	$	8,035

Six months ended June 30, 2018	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	2,711	$	107		$	—		$	22	$	2,840
Construction		563		10			—			—		573
Secured by commercial real estate		2,410		298			—			2		2,710
Secured by residential real estate		816		(55	)		—			20		781
State and political subdivisions		114		76			—			—		190
Retail:
1-4 family residential mortgages		444		65			—			—		509
Home equity loans and lines		357		(7	)		(44	)		5		311
Consumer		57		39			(49	)		20		67
Unallocated		369		(158	)	N/A			N/A			211
Total	$	7,841	$	375		$	(93	)	$	69	$	8,192

Six months ended June 30, 2017	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	1,459	$	698		$	—		$	20	$	2,177
Construction		449		67			—			—		516
Secured by commercial real estate		2,646		(10	)		—			4		2,640
Secured by residential real estate		1,760		(592	)		(3	)		35		1,200
State and political subdivisions		123		—			—			—		123
Retail:
1-4 family residential mortgages		366		73			—			—		439
Home equity loans and lines		353		(39	)		—			5		319
Consumer		76		22			(39	)		19		78
Unallocated		162		381		N/A			N/A			543
Total	$	7,394	$	600		$	(42	)	$	83	$	8,035

Loans by Loan Class Modified as TDRs

Three months ended June 30,	2018						2017
	Number of contracts		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment		Number of contracts		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment
Retail:
Home equity loans and lines		—	$	—	$	—		—	$	—	$	—
Total		—	$	—	$	—		—	$	—	$	—

Six months ended June 30,	2018						2017
	Number of contracts		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment		Number of contracts		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment
Retail:
Home equity loans and lines		1	$	47	$	57		—	$	—	$	—
Total		1	$	47	$	57		—	$	—	$	—

Loans Disaggregated by Impairment Method

	Allowance for Loan Losses						Loans Receivable
June 30, 2018	Balance		Balance related to loans individually evaluated for impairment		Balance related to loans collectively evaluated for impairment		Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
Commercial:
Commercial and industrial	$	2,840	$	1,125	$	1,715	$	160,281	$	5,079	$	155,202
Construction		573		—		573		52,143		—		52,143
Secured by commercial real estate		2,710		—		2,710		304,865		3,781		301,084
Secured by residential real estate		781		61		720		69,995		1,573		68,422
State and political subdivisions		190		—		190		47,405		—		47,405
Retail:
1-4 family residential mortgages		509		9		500		63,681		1,309		62,372
Home equity loans and lines		311		13		298		74,346		166		74,180
Consumer		67		—		67		6,955		81		6,874
Unallocated		211	N/A		N/A		N/A		N/A		N/A
Total	$	8,192	$	1,208	$	6,773	$	779,671	$	11,989	$	767,682

	Allowance for Loan Losses						Loans Receivable
December 31, 2017	Balance		Balance related to loans individually evaluated for impairment		Balance related to loans collectively evaluated for impairment		Balance		Balance individually evaluated for impairment		Balance collectively evaluated for impairment
Commercial:
Commercial and industrial	$	2,711	$	1,260	$	1,451	$	147,190	$	6,498	$	140,692
Construction		563		—		563		51,157		1		51,156
Secured by commercial real estate		2,410		—		2,410		286,867		3,874		282,993
Secured by residential real estate		816		84		732		71,703		1,744		69,959
State and political subdivisions		114		—		114		38,087		—		38,087
Retail:
1-4 family residential mortgages		444		8		436		55,818		1,218		54,600
Home equity loans and lines		357		40		317		75,576		164		75,412
Consumer		57		—		57		6,680		85		6,595
Unallocated		369	N/A		N/A		N/A		N/A		N/A
Total	$	7,841	$	1,392	$	6,080	$	733,078	$	13,584	$	719,494

Impaired Loans

	June 30, 2018						December 31, 2017
	Recorded investment (after charge-offs)		Unpaid principal balance		Related allowance		Recorded investment (after charge-offs)		Unpaid principal balance		Related allowance
With no specific allowance recorded:
Commercial:
Commercial and industrial	$	3,789	$	3,998			$	5,070	$	5,461
Construction		—		—				1		1
Secured by commercial real estate		3,781		4,336				3,874		4,464
Secured by residential real estate		1,408		1,712				914		1,239
State and political subdivisions		—		—				—		—
Retail:
1-4 family residential mortgages		1,150		1,191				1,057		1,108
Home equity loans and lines		126		177				124		168
Consumer		81		87				85		90
Total	$	10,335	$	11,501			$	11,125	$	12,531

With an allowance recorded:
Commercial:
Commercial and industrial	$	1,290	$	2,535	$	1,125	$	1,428	$	2,593	$	1,260
Construction		—		—		—		—		—		—
Secured by commercial real estate		—		—		—		—		—		—
Secured by residential real estate		165		185		61		830		879		84
State and political subdivisions		—		—		—		—		—		—
Retail:
1-4 family residential mortgages		159		185		9		161		163		8
Home equity loans and lines		40		41		13		40		41		40
Consumer		—		—		—		—		—		—
Total	$	1,654	$	2,946	$	1,208	$	2,459	$	3,676	$	1,392

Total:
Commercial:
Commercial and industrial	$	5,079	$	6,533	$	1,125	$	6,498	$	8,054	$	1,260
Construction		—		—		—		1		1		—
Secured by commercial real estate		3,781		4,336		—		3,874		4,464		—
Secured by residential real estate		1,573		1,897		61		1,744		2,118		84
State and political subdivisions		—		—		—		—		—		—
Retail:
1-4 family residential mortgages		1,309		1,376		9		1,218		1,271		8
Home equity loans and lines		166		218		13		164		209		40
Consumer		81		87		—		85		90		—
Total	$	11,989	$	14,447	$	1,208	$	13,584	$	16,207	$	1,392

Six Months Ended June 30,	2018				2017
	Average recorded investment		Interest income recognized		Average recorded investment		Interest income recognized
Commercial:
Commercial and industrial	$	6,208	$	121	$	4,879	$	8
Construction		—		—		86		2
Secured by commercial real estate		3,752		49		5,838		78
Secured by residential real estate		1,696		9		2,252		13
State and political subdivisions		—		—		—		—
Retail:
1-4 family residential mortgages		1,222		6		955		7
Home equity loans and lines		186		1		102		1
Consumer		83		—		91		—
Total	$	13,147	$	186	$	14,203	$	109