Note 8 - Loans & Allowance for Loan Losses (Tables) - Retail and Commercial Loans [Member]

3 Months Ended

Mar. 31, 2020

	March 31,		December 31,
	2020		2019
Commercial:
Commercial and industrial	$	164,071	$	168,031
Construction		47,634		56,209
Secured by commercial real estate		351,550		336,050
Secured by residential real estate		70,652		72,443
State and political subdivisions		38,248		38,376
Retail:
1-4 family residential mortgages		70,284		69,469
Home equity loans and lines		72,458		73,311
Consumer		6,232		6,530
Total loans		821,129		820,419
Net unearned costs		154		197
Loans receivable	$	821,283	$	820,616

Internal Risk Ratings and Payment Activity

March 31, 2020	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	154,860	$	3,610	$	5,601	$	—	$	164,071
Construction		47,634		—		—		—		47,634
Secured by commercial real estate		340,594		2,992		7,964		—		351,550
Secured by residential real estate		69,044		—		1,608		—		70,652
State and political subdivisions		38,248		—		—		—		38,248
Total	$	650,380	$	6,602	$	15,173	$	—	$	672,155

December 31, 2019	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	158,247	$	3,665	$	6,119	$	—	$	168,031
Construction		56,209	—		—			—		56,209
Secured by commercial real estate		324,936		2,995		8,119		—		336,050
Secured by residential real estate		70,759		-		1,684		—		72,443
State and political subdivisions		38,376	—		—			—		38,376
Total	$	648,527	$	6,660	$	15,922	$	—	$	671,109

March 31, 2020	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	69,720	$	564	$	70,284
Home equity loans and lines		71,783		675		72,458
Consumer		6,061		171		6,232
Total	$	147,564	$	1,410	$	148,974

December 31, 2019	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	68,833	$	636	$	69,469
Home equity loans and lines		72,774		537		73,311
Consumer		6,391		139		6,530
Total	$	147,998	$	1,312	$	149,310

Past Due Loans

March 31, 2020	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	$	2,630	$	100	$	1,743	$	4,473	$	159,598	$	164,071
Construction		—		—		—		—		47,634		47,634
Secured by commercial real estate		332		1,121		1,520		2,973		348,577		351,550
Secured by residential real estate		252		12		79		343		70,309		70,652
State and political subdivisions		—		—		—		—		38,248		38,248
Retail:
1-4 family residential mortgages		2,108		—		458		2,566		67,718		70,284
Home equity loans and lines		26		47		155		228		72,230		72,458
Consumer		121		31		87		239		5,993		6,232
Total	$	5,469	$	1,311	$	4,042	$	10,822	$	810,307	$	821,129

December 31, 2019	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	$	2,006	$	2,064	$	165,967	$	168,031
Construction		—		—		—		—		56,209		56,209
Secured by commercial real estate		—		—		1,527		1,527		334,523		336,050
Secured by residential real estate		208		79		142		429		72,014		72,443
State and political subdivisions		—		—		—		—		38,376		38,376
Retail:
1-4 family residential mortgages		1,486		573		432		2,491		66,978		69,469
Home equity loans and lines		271		23		55		349		72,962		73,311
Consumer		29		71		—		100		6,430		6,530
Total	$	1,994	$	804	$	4,162	$	6,960	$	813,459	$	820,419

Non-accrual Loans

March 31, 2020	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	5,379
Construction		—		—
Secured by commercial real estate		—		3,556
Secured by residential real estate		—		789
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		564
Home equity loans and lines		—		675
Consumer		—		171
Total	$	—	$	11,134

December 31, 2019	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	5,901
Construction		—		—
Secured by commercial real estate		—		3,640
Secured by residential real estate		—		851
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		636
Home equity loans and lines		—		537
Consumer		—		139
Total	$	—	$	11,704

Allowance for Loan Losses

Activity in the allowance for loan losses for the three months ended March 31, 2020 and 2019 are as follows:

For the Three Months Ended March 31, 2020	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	4,689	$	(41	)	$	—		$	9	$	4,657
Construction		590		(304	)		—			—		286
Secured by commercial real estate		2,519		767			—			—		3,286
Secured by residential real estate		629		(40	)		—			19		608
State and political subdivisions		115		19			—			—		134
Retail:
1-4 family residential mortgages		549		111			—			—		660
Home equity loans and lines		310		22			—			1		333
Consumer		230		130			(92	)		10		278
Unallocated		256		(164	)	N/A			N/A			92
Total	$	9,887	$	500		$	(92	)	$	39	$	10,334

Three months ended March 31, 2019	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	3,092	$	(16	)	$	—		$	7	$	3,083
Construction		551		51			—			—		602
Secured by commercial real estate		2,824		5			—			—		2,829
Secured by residential real estate		754		(1	)		(31	)		21		743
State and political subdivisions		153		37			—			—		190
Retail:
1-4 family residential mortgages		497		3			—			—		500
Home equity loans and lines		338		18			(16	)		1		341
Consumer		164		28			(35	)		9		166
Unallocated		461		100		N/A			N/A			561
Total	$	8,834	$	225		$	(82	)	$	38	$	9,015

Loans by Loan Class Modified as TDRs and Remodified TDRS

For the Three Months Ended March 31,	2020						2019
	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
Commercial:
Secured by commercial real estate		—	$	—	$	—		—	$	—	$	—
Retail:
Consumer		—		—		—		1		12		12
Total		—	$	—	$	—		1	$	12	$	12

Loans Disaggregated by Impairment Method

	Allowance for Loan Losses						Loans Receivable
March 31, 2020	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	$	4,657	$	3,143	$	1,514	$	164,071	$	5,516	$	158,555
Construction		286		—		286		47,634		—		47,634
Secured by commercial real estate		3,286		358		2,928		351,550		7,061		344,489
Secured by residential real estate		608		25		583		70,652		2,003		68,649
State and political subdivisions		134		—		134		38,248		—		38,248
Retail:
1-4 family residential mortgages		660		—		660		70,284		883		69,401
Home equity loans and lines		333		13		320		72,458		691		71,767
Consumer		278		9		269		6,232		67		6,165
Unallocated		92	N/A		N/A		N/A		N/A		N/A
Total	$	10,334	$	3,548	$	6,694	$	821,129	$	16,221	$	804,908

	Allowance for Loan Losses						Loans Receivable
December 31, 2019	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	$	4,689	$	3,307	$	1,382	$	168,031	$	6,027	$	162,004
Construction		590		—		590		56,209		—		56,209
Secured by commercial real estate		2,519		217		2,302		336,050		7,172		328,878
Secured by residential real estate		629		31		598		72,443		2,082		70,361
State and political subdivisions		115		—		115		38,376		—		38,376
Retail:
1-4 family residential mortgages		549		—		549		69,469		955		68,514
Home equity loans and lines		310		—		310		73,311		555		72,756
Consumer		230		11		219		6,530		69		6,461
Unallocated		256	N/A		N/A		N/A		N/A		N/A
Total	$	9,887	$	3,566	$	6,065	$	820,419	$	16,860	$	803,559

Impaired Loans

	March 31, 2020						December 31, 2019
	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	$	643	$	921			$	901	$	1,258
Construction		—		—				—		—
Secured by commercial real estate		3,631		4,285				3,735		4,362
Secured by residential real estate		1,879		2,082				1,936		2,110
Retail:
1-4 family residential mortgages		883		945				—		—
Home equity loans and lines		504		562				955		1,010
Consumer		—		—				555		612
Total	$	7,540	$	8,795			$	8,082	$	9,352

With an allowance recorded:
Commercial:
Commercial and industrial	$	4,873	$	6,372	$	3,143	$	5,126	$	6,577	$	3,307
Construction		—		—		—		—		—		—
Secured by commercial real estate		3,430		3,492		358		3,437		3,495		217
Secured by residential real estate		124		153		25		146		193		31
Retail:
1-4 family residential mortgages		—		—		—		—		—		—
Home equity loans and lines		187		194		13		—		—		—
Consumer		67		78		9		69		79		11
Total	$	8,681	$	10,289	$	3,548	$	8,778	$	10,344	$	3,566

Total:
Commercial:
Commercial and industrial	$	5,516	$	7,293	$	3,143	$	6,027	$	7,835	$	3,307
Construction		—		—		—		—		—		—
Secured by commercial real estate		7,061		7,777		358		7,172		7,857		217
Secured by residential real estate		2,003		2,235		25		2,082		2,303		31
Retail:
1-4 family residential mortgages		883		945		—		—		—		—
Home equity loans and lines		691		756		13		955		1,010		—
Consumer		67		78		9		624		691		11
Total	$	16,221	$	19,084	$	3,548	$	16,860	$	19,696	$	3,566

For the Three Months Ended March 31,	2020				2019
	Average recorded investment		Interest income recognized		Average recorded investment		Interest income recognized
Commercial:
Commercial and industrial	$	5,710	$	2	$	4,298	$	3
Construction		—		—		—		—
Secured by commercial real estate		7,124		43		6,011		48
Secured by residential real estate		2,039		18		1,749		10
Retail:
1-4 family residential mortgages		885		3		1,257		3
Home equity loans and lines		586		—		176		—
Consumer		68		—		76		—
Total	$	16,412	$	66	$	13,567	$	64