Note 5 - Loans Receivable and the Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2021

December 31,	2021				2020
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance
TDRs with no specific allowance recorded	$	1,477	$	—	$	2,008	$	—
TDRs with an allowance recorded		3,323		690		3,304		503
Total	$	4,800	$	690	$	5,312	$	503

Retail and Commercial Loans [Member]

Major Classes of Loans

December 31,	2021			2020
Commercial:
Commercial and industrial	$	148,610		$	227,431
Construction		55,855			57,594
Secured by commercial real estate		451,404			377,586
Secured by residential real estate		84,741			81,897
State and political subdivisions		19,775			25,302
Retail:
1-4 family residential mortgages		100,281			82,739
Home equity loans and lines		61,782			63,943
Consumer		4,699			5,364
Total loans		927,147			921,856
Net deferred (fees) costs		(677	)		(1,814	)
Loans receivable	$	926,470		$	920,042

Internal Risk Ratings and Payment Activity

December 31, 2021	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	141,102	$	151	$	7,357	$	—	$	148,610
Construction		55,855		—		—		—		55,855
Secured by commercial real estate		438,519		2,848		10,037		—		451,404
Secured by residential real estate		83,604		—		1,137		—		84,741
State and political subdivisions		19,775		—		—		—		19,775
Total	$	738,855	$	2,999	$	18,531	$	—	$	760,385

December 31, 2020	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	219,104	$	77	$	8,250	$	—	$	227,431
Construction		57,594		—		—		—		57,594
Secured by commercial real estate		361,393		3,914		12,279		—		377,586
Secured by residential real estate		80,233		—		1,664		—		81,897
State and political subdivisions		25,302		—		—		—		25,302
Total	$	743,626	$	3,991	$	22,193	$	—	$	769,810

December 31, 2021	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	99,560	$	721	$	100,281
Home equity loans and lines		61,102		680		61,782
Consumer		4,609		90		4,699
Total	$	165,271	$	1,491	$	166,762

December 31, 2020	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	82,103	$	636	$	82,739
Home equity loans and lines		63,191		752		63,943
Consumer		5,259		105		5,364
Total	$	150,553	$	1,493	$	152,046

Past Due Loans

December 31, 2021	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	$	2,288	$	1	$	596	$	2,885	$	145,725	$	148,610
Construction		—		—		—		—		55,855		55,855
Secured by commercial real estate		—		—		—		—		451,404		451,404
Secured by residential real estate		—		—		30		30		84,711		84,741
State and political subdivisions		—		—		—		—		19,775		19,775
Retail:
1-4 family residential mortgages		1,139		—		127		1,266		99,015		100,281
Home equity loans and lines		21		—		10		31		61,751		61,782
Consumer		20		11		—		31		4,668		4,699
Total	$	3,468	$	12	$	763	$	4,243	$	922,904	$	927,147

December 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	$	2,392	$	31	$	1,157	$	3,580	$	223,851	$	227,431
Construction		—		—		—		—		57,594		57,594
Secured by commercial real estate		318		—		40		358		377,228		377,586
Secured by residential real estate		189		—		340		529		81,368		81,897
State and political subdivisions		—		—		—		—		25,302		25,302
Retail:
1-4 family residential mortgages		396		303		282		981		81,758		82,739
Home equity loans and lines		16		2		51		69		63,874		63,943
Consumer		178		5		—		183		5,181		5,364
Total	$	3,489	$	341	$	1,870	$	5,700	$	916,156	$	921,856

Non-accrual Loans

December 31, 2021	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	3,369
Construction		—		—
Secured by commercial real estate		—		2,279
Secured by residential real estate		—		391
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		721
Home equity loans and lines		—		680
Consumer		—		90
Total	$	—	$	7,530

December 31, 2020	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	4,367
Construction		—		—
Secured by commercial real estate		—		2,905
Secured by residential real estate		—		875
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		636
Home equity loans and lines		—		752
Consumer		—		105
Total	$	—	$	9,640

Allowance for Loan Losses

Activity in the allowance for loan losses for the years ended December 31, 2021, 2020 and 2019 are as follows:

Year ended December 31, 2021	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	4,050	$	(774	)	$	—		$	92	$	3,368
Construction		346		17			—			—		363
Secured by commercial real estate		3,736		544			—			—		4,280
Secured by residential real estate		871		181			(38	)		21		1,035
State and political subdivisions		89		(20	)		—			—		69
Retail:
1-4 family residential mortgages		533		113			—			—		646
Home equity loans and lines		386		32			(49	)		7		376
Consumer		265		410			(176	)		43		542
Unallocated		550		(45	)	N/A			N/A			505
Total	$	10,826	$	458		$	(263	)	$	163	$	11,184

Year ended December 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	$	(411	)	$	(268	)	$	40	$	4,050
Construction		590		(244	)		—			—		346
Secured by commercial real estate		2,519		1,205			—			12		3,736
Secured by residential real estate		629		174			—			68		871
State and political subdivisions		115		(26	)		—			—		89
Retail:
1-4 family residential mortgages		549		(16	)		—			—		533
Home equity loans and lines		310		35			—			41		386
Consumer		230		239			(282	)		78		265
Unallocated		256		294		N/A			N/A			550
Total	$	9,887	$	1,250		$	(550	)	$	239	$	10,826

Year ended December 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	$	1,771		$	(207	)	$	33	$	4,689
Construction		551		39			—			—		590
Secured by commercial real estate		2,824		(315	)		—			10		2,519
Secured by residential real estate		754		(197	)		(51	)		123		629
State and political subdivisions		153		(38	)		—			—		115
Retail:
1-4 family residential mortgages		497		52			—			—		549
Home equity loans and lines		338		(26	)		(17	)		15		310
Consumer		164		219			(197	)		44		230
Unallocated		461		(205	)	N/A			N/A			256
Total	$	8,834	$	1,300		$	(472	)	$	225	$	9,887

Loans Disaggregated by Impairment Method

	Allowance for Loan Losses						Loans Receivable
December 31, 2021	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	$	3,368	$	2,090	$	1,278	$	148,610	$	3,517	$	145,093
Construction		363		—		363		55,855		—		55,855
Secured by commercial real estate		4,280		312		3,968		451,404		5,654		445,750
Secured by residential real estate		1,035		368		667		84,741		1,387		83,354
State and political subdivisions		69		—		69		19,775		—		19,775
Retail:
1-4 family residential mortgages		646		—		646		100,281		893		99,388
Home equity loans and lines		376		100		276		61,782		688		61,094
Consumer		542		3		539		4,699		53		4,646
Unallocated		505	N/A		N/A		N/A		N/A		N/A
Total	$	11,184	$	2,873	$	7,806	$	927,147	$	12,192	$	914,955

	Allowance for Loan Losses						Loans Receivable
December 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	$	4,050	$	2,421	$	1,629	$	227,431	$	4,503	$	222,928
Construction		346		—		346		57,594		-		57,594
Secured by commercial real estate		3,736		432		3,304		377,586		6,323		371,263
Secured by residential real estate		871		73		798		81,897		2,051		79,846
State and political subdivisions		89		—		89		25,302		—		25,302
Retail:
1-4 family residential mortgages		533		—		533		82,739		813		81,926
Home equity loans and lines		386		117		269		63,943		765		63,178
Consumer		265		7		258		5,364		61		5,303
Unallocated		550	N/A		N/A		N/A		N/A		N/A
Total	$	10,826	$	3,050	$	7,226	$	921,856	$	14,516	$	907,340

Impaired Loans

	December 31, 2021						December 31, 2020
	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	$	150	$	157	$	—	$	647	$	722	$	—
Construction		—		—		—		—		—		—
Secured by commercial real estate		2,361		2,702		—		3,018		3,671		—
Secured by residential real estate		715		768		—		1,417		1,608		—
Retail:
1-4 family residential mortgages		893		1,002		—		813		894		—
Home equity loans and lines		514		586		—		537		577		—
Consumer		—		—		—		—		—		—
Total	$	4,633	$	5,215	$	—	$	6,432	$	7,472	$	—

With an allowance recorded:
Commercial:
Commercial and industrial	$	3,367	$	3,825	$	2,090	$	3,856	$	5,462	$	2,421
Construction		—		—		—		—		—		—
Secured by commercial real estate		3,293		3,451		312		3,305		3,418		432
Secured by residential real estate		672		787		368		634		642		73
Retail:
1-4 family residential mortgages		—		—		—		—		—		—
Home equity loans and lines		174		193		100		228		239		117
Consumer		53		68		3		61		73		7
Total	$	7,559	$	8,324	$	2,873	$	8,084	$	9,834	$	3,050

Total:
Commercial:
Commercial and industrial	$	3,517	$	3,982	$	2,090	$	4,503	$	6,184	$	2,421
Construction		—		—		—		—		—		—
Secured by commercial real estate		5,654		6,153		312		6,323		7,089		432
Secured by residential real estate		1,387		1,555		368		2,051		2,250		73
Retail:
1-4 family residential mortgages		893		1,002		—		813		894		—
Home equity loans and lines		688		779		100		765		816		117
Consumer		53		68		3		61		73		7
Total	$	12,192	$	13,539	$	2,873	$	14,516	$	17,306	$	3,050

Year Ended December 31,	2021				2020				2019
	Average recorded investment		Interest income recognized		Average recorded investment		Interest income recognized		Average recorded investment		Interest income recognized
Commercial:
Commercial and industrial	$	3,782	$	5	$	5,204	$	5	$	4,603	$	1
Construction		—		—		—		—		—		—
Secured by commercial real estate		5,813		167		6,696		171		4,682		94
Secured by residential real estate		1,706		61		2,002		69		1,713		40
State and political subdivisions		—		—		—		—		—		—
Retail:
1-4 family residential mortgages		902		6		819		10		1,037		12
Home equity loans and lines		738		—		680		1		281		1
Consumer		57		1		66		—		73		—
Total	$	12,998	$	240	$	15,467	$	256	$	12,389	$	148