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

3 Months Ended

Mar. 31, 2022

Troubled Debt Restructuring [Member]

Allowance for Loan Losses

	March 31, 2022				December 31, 2021
	Unpaid principal balance		Related allowance		Unpaid principal balance		Related allowance
TDRs with no specific allowance recorded	$	4,135	$	—	$	1,477	$	—
TDRs with an allowance recorded		849		516		3,323		690
Total	$	4,984	$	516	$	4,800	$	690

Retail and Commercial Loans [Member]

Major Classes of Loans

	March 31,			December 31,
	2022			2021
Commercial:
Commercial and industrial	$	135,257		$	148,610
Construction		64,453			55,855
Secured by commercial real estate		454,290			451,404
Secured by residential real estate		84,358			84,741
State and political subdivisions		19,448			19,775
Retail:
1-4 family residential mortgages		103,248			100,281
Home equity loans and lines		59,783			61,782
Consumer		5,923			4,699
Total loans		926,760			927,147
Net unearned (fees) costs		(391	)		(677	)
Loans receivable	$	926,369		$	926,470

Internal Risk Ratings and Payment Activity

March 31, 2022	Pass		Special mention		Substandard		Doubtful		Total
Commercial:
Commercial and industrial	$	128,012	$	139	$	7,106	$	—	$	135,257
Construction		64,453		—		—		—		64,453
Secured by commercial real estate		440,399		2,934		10,957		—		454,290
Secured by residential real estate		83,152		197		1,009		—		84,358
State and political subdivisions		19,448		—		—		—		19,448
Total	$	735,464	$	3,270	$	19,072	$	—	$	757,806

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

March 31, 2022	Performing		Non-performing		Total
Retail:
1-4 family residential mortgages	$	102,439	$	809	$	103,248
Home equity loans and lines		59,296		487		59,783
Consumer		5,834		89		5,923
Total	$	167,569	$	1,385	$	168,954

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

Past Due Loans

March 31, 2022	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	$	2,245	$	—	$	574	$	2,819	$	132,438	$	135,257
Construction		—		—		—		—		64,453		64,453
Secured by commercial real estate		—		—		—		—		454,290		454,290
Secured by residential real estate		—		—		26		26		84,332		84,358
State and political subdivisions		—		—		—		—		19,448		19,448
Retail:
1-4 family residential mortgages		421		—		127		548		102,700		103,248
Home equity loans and lines		41		115		—		156		59,627		59,783
Consumer		14		11		—		25		5,898		5,923
Total	$	2,721	$	126	$	727	$	3,574	$	923,186	$	926,760

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

Non-accrual Loans

March 31, 2022	90 days or more past due (still accruing)		Non-accrual
Commercial:
Commercial and industrial	$	—	$	3,314
Construction		—		—
Secured by commercial real estate		—		2,207
Secured by residential real estate		—		366
State and political subdivisions		—		—
Retail:
1-4 family residential mortgages		—		809
Home equity loans and lines		—		487
Consumer		—		89
Total	$	—	$	7,272

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

Allowance for Loan Losses

Activity in the allowance for loan losses for the three months ended March 31, 2022 and 2021 are as follows:

For the Three Months Ended March 31, 2022	Balance, beginning of period		Provision for (credit to) loan losses			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	3,368	$	(242	)	$	—		$	66	$	3,192
Construction		363		346			—			—		709
Secured by commercial real estate		4,280		(467	)		—			—		3,813
Secured by residential real estate		1,035		(9	)		—			3		1,029
State and political subdivisions		69		(1	)		—			—		68
Retail:
1-4 family residential mortgages		646		19			—			—		665
Home equity loans and lines		376		21			—			1		398
Consumer		542		69			(31	)		8		588
Unallocated		505		264		N/A			N/A			769
Total	$	11,184	$	—		$	(31	)	$	78	$	11,231

For the Three Months Ended March 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	$	(147	)	$	—		$	13	$	3,916
Construction		346		(33	)		—			—		313
Secured by commercial real estate		3,736		358			—			—		4,094
Secured by residential real estate		871		(57	)		—			11		825
State and political subdivisions		89		(3	)		—			—		86
Retail:
1-4 family residential mortgages		533		77			—			—		610
Home equity loans and lines		386		(20	)		—			2		368
Consumer		265		10			(32	)		20		263
Unallocated		550		90		N/A			N/A			640
Total	$	10,826	$	275		$	(32	)	$	46	$	11,115

Loans Disaggregated by Impairment Method

	Allowance for Loan Losses						Loans Receivable
March 31, 2022	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	$	3,192	$	2,005	$	1,187	$	135,257	$	3,462	$	131,795
Construction		709		—		709		64,453		—		64,453
Secured by commercial real estate		3,813		134		3,679		454,290		5,633		448,657
Secured by residential real estate		1,029		366		663		84,358		1,452		82,906
State and political subdivisions		68		—		68		19,448		—		19,448
Retail:
1-4 family residential mortgages		665		—		665		103,248		981		102,267
Home equity loans and lines		398		128		270		59,783		487		59,296
Consumer		588		1		587		5,923		51		5,872
Unallocated		769	N/A		N/A		N/A		N/A		N/A
Total	$	11,231	$	2,634	$	7,828	$	926,760	$	12,066	$	914,694

	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

Impaired Loans

	March 31, 2022						December 31, 2021
	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	$	148	$	148			$	150	$	157
Construction		—		—				—		—
Secured by commercial real estate		4,797		5,157				2,361		2,702
Secured by residential real estate		804		857				715		768
Retail:
1-4 family residential mortgages		981		1,095				893		1,002
Home equity loans and lines		316		364				514		586
Consumer		—		—				—		—
Total	$	7,046	$	7,621			$	4,633	$	5,215
With an allowance recorded:
Commercial:
Commercial and industrial	$	3,314	$	3,803	$	2,005	$	3,367	$	3,825	$	2,090
Construction		—		—		—		—		—		—
Secured by commercial real estate		836		1,008		134		3,293		3,451		312
Secured by residential real estate		648		767		366		672		787		368
Retail:
1-4 family residential mortgages		—		—		—		—		—		—
Home equity loans and lines		171		192		128		174		193		100
Consumer		51		66		1		53		68		3
Total	$	5,020	$	5,836	$	2,634	$	7,559	$	8,324	$	2,873
Total:
Commercial:
Commercial and industrial	$	3,462	$	3,951	$	2,005	$	3,517	$	3,982	$	2,090
Construction		—		—		—		—		—		—
Secured by commercial real estate		5,633		6,165		134		5,654		6,153		312
Secured by residential real estate		1,452		1,624		366		1,387		1,555		368
Retail:
1-4 family residential mortgages		981		1,095		—		893		1,002		—
Home equity loans and lines		487		556		128		688		779		100
Consumer		51		66		1		53		68		3
Total	$	12,066	$	13,457	$	2,634	$	12,192	$	13,539	$	2,873

For the Three Months Ended March 31,	2022				2021
	Average recorded investment		Interest income recognized		Average recorded investment		Interest income recognized
Commercial:
Commercial and industrial	$	3,481	$	1	$	4,075	$	1
Construction		—		—		—		—
Secured by commercial real estate		5,617		38		6,006		41
Secured by residential real estate		1,346		12		2,017		16
Retail:
1-4 family residential mortgages		913		2		877		1
Home equity loans and lines		546		—		763		—
Consumer		52		—		60		—
Total	$	11,955	$	53	$	13,798	$	59