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Note 4 - Loans and Allowance for Loan Losses (Tables)
9 Months Ended
Sep. 30, 2020
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
  

(Amounts in thousands)

 
  

September 30, 2020

  

December 31, 2019

 
  

Balance

   % 

Balance

   %

Commercial

 $123,403   23.1  $99,864   19.3 

Commercial real estate

  303,404   56.8   302,084   58.2 

Residential real estate

  79,808   14.9   87,172   16.8 

Consumer - home equity

  23,749   4.5   25,856   5.0 

Consumer - other

  3,782   0.7   3,740   0.7 
Total loans $534,146   100.0  $518,716   100.0 
Financing Receivable, Allowance for Credit Loss [Table Text Block]
  

(Amounts in thousands)

 
      

Commercial

  

Residential

  

Consumer -

  

Consumer -

     

September 30, 2020

 

Commercial

  

real estate

  

real estate

  

home equity

  

other

  

Total

 

Balance at beginning of period

 $1,832  $3,045  $401  $101  $141  $5,520 

Loan charge-offs

  (1)           (59)  (60)

Recoveries

  8            52   60 

Net loan recoveries (charge-offs)

  7            (7)   

Provision charged to operations

  10   548   (21)  (1)  (11)  525 

Balance at end of period

 $1,849  $3,593  $380  $100  $123  $6,045 
  

(Amounts in thousands)

 
      

Commercial

  

Residential

  

Consumer -

  

Consumer -

     

September 30, 2019

 

Commercial

  

real estate

  

real estate

  

home equity

  

other

  

Total

 

Balance at beginning of period

 $1,717  $2,165  $368  $98  $137  $4,485 

Loan charge-offs

              (37)  (37)

Recoveries

           1   12   13 

Net loan recoveries (charge-offs)

           1   (25)  (24)

Provision charged to operations

  84   94   (23)  2   23   180 

Balance at end of period

 $1,801  $2,259  $345  $101  $135  $4,641 
  

(Amounts in thousands)

 
      

Commercial

  

Residential

  

Consumer -

  

Consumer -

     

September 30, 2020

 

Commercial

  

real estate

  

real estate

  

home equity

  

other

  

Total

 

Balance at beginning of period

 $1,756  $2,130  $334  $104  $141  $4,465 

Loan charge-offs

  (2)           (154)  (156)

Recoveries

  8   19   25   1   108   161 

Net loan recoveries (charge-offs)

  6   19   25   1   (46)  5 

Provision charged to operations

  87   1,444   21   (5)  28   1,575 

Balance at end of period

 $1,849  $3,593  $380  $100  $123  $6,045 
  

(Amounts in thousands)

 
      

Commercial

  

Residential

  

Consumer -

  

Consumer -

     

September 30, 2019

 

Commercial

  

real estate

  

real estate

  

home equity

  

other

  

Total

 

Balance at beginning of period

 $1,232  $2,414  $314  $115  $123  $4,198 

Loan charge-offs

        (29)     (146)  (175)

Recoveries

  28         2   53   83 

Net loan recoveries (charge-offs)

  28      (29)  2   (93)  (92)

Provision charged to operations

  541   (155)  60   (16)  105   535 

Balance at end of period

 $1,801  $2,259  $345  $101  $135  $4,641 
  

(Amounts in thousands)

 
      

Commercial

  

Residential

  

Consumer -

  

Consumer -

     

September 30, 2020

 

Commercial

  

real estate

  

real estate

  

home equity

  

other

  

Total

 

Allowance for loan losses:

                        

Ending allowance balance attributable to loans:

                        

Individually evaluated for impairment

 $579  $  $  $  $  $579 

Collectively evaluated for impairment

  1,270   3,593   380   100   123   5,466 

Total ending allowance balance

 $1,849  $3,593  $380  $100  $123  $6,045 

Loan Portfolio:

                        

Individually evaluated for impairment

 $4,645  $2,473  $  $  $  $7,118 

Collectively evaluated for impairment

  118,758   300,931   79,808   23,749   3,782   527,028 

Total ending loans balance

 $123,403  $303,404  $79,808  $23,749  $3,782  $534,146 
  

(Amounts in thousands)

 
      

Commercial

  

Residential

  

Consumer -

  

Consumer -

     

December 31, 2019

 

Commercial

  

real estate

  

real estate

  

home equity

  

other

  

Total

 

Allowance for loan losses:

                        

Ending allowance balance attributable to loans:

                        

Individually evaluated for impairment

 $579  $  $  $  $  $579 

Collectively evaluated for impairment

  1,177   2,130   334   104   141   3,886 

Total ending allowance balance

 $1,756  $2,130  $334  $104  $141  $4,465 

Loan Portfolio:

                        

Individually evaluated for impairment

 $4,909  $2,940  $  $  $  $7,849 

Collectively evaluated for impairment

  94,955   299,144   87,172   25,856   3,740   510,867 

Total ending loans balance

 $99,864  $302,084  $87,172  $25,856  $3,740  $518,716 
Financing Receivable Credit Quality Indicators [Table Text Block]
  

(Amounts in thousands)

 
  

Commercial

  

Commercial real estate

 

September 30, 2020

        

Pass

 $110,811  $266,770 

Special Mention

  2,570   22,000 

Substandard

  10,022   14,634 

Ending Balance

 $123,403  $303,404 
  

(Amounts in thousands)

 
  

Commercial

  

Commercial real estate

 

December 31, 2019

        

Pass

 $83,114  $275,763 

Special Mention

  6,273   21,995 

Substandard

  10,477   4,326 

Ending Balance

 $99,864  $302,084 
Financing Receivable, Performance Status [Table Text Block]
  

(Amounts in thousands)

 
  

Residential real estate

  

Consumer - home equity

  

Consumer - other

 

September 30, 2020

            

Performing

 $79,316  $23,614  $3,782 

Nonperforming

  492   135    

Total

 $79,808  $23,749  $3,782 
  

(Amounts in thousands)

 
  

Residential real estate

  

Consumer - home equity

  

Consumer - other

 

December 31, 2019

            

Performing

 $86,703  $25,709  $3,740 

Nonperforming

  469   147    

Total

 $87,172  $25,856  $3,740 
Financing Receivable, Nonaccrual [Table Text Block]
  

(Amounts in thousands)

 
  

September 30,

  

December 31,

 
  

2020

  

2019

 

Commercial

 $890  $1,152 

Commercial real estate

  418   566 

Residential real estate

  492   469 

Consumer:

        

Consumer - home equity

  135   147 

Consumer - other

      

Total

 $1,935  $2,334 
Financing Receivable, Past Due [Table Text Block]
  

(Amounts in thousands)

 
                          

Recorded

 
                          

Investment >

 
  

30-59 Days

  

60-89 Days

  

90 Days Or

              

90 Days and

 
  

Past Due

  

Past Due

  

Greater

  

Total Past Due

  

Current

  

Total Loans

  

Accruing

 

September 30, 2020

                            

Commercial

 $  $  $890  $890  $122,513  $123,403  $ 

Commercial real estate

     276   121   397   303,007   303,404    

Residential real estate

     52   403   455   79,353   79,808    

Consumer:

                            

Consumer - home equity

     108   55   163   23,586   23,749    

Consumer - other

  8         8   3,774   3,782    

Total

 $8  $436  $1,469  $1,913  $532,233  $534,146  $ 
  

(Amounts in thousands)

 
                          

Recorded

 
                          

Investment >

 
  

30-59 Days

  

60-89 Days

  

90 Days Or

              

90 Days and

 
  

Past Due

  

Past Due

  

Greater

  

Total Past Due

  

Current

  

Total Loans

  

Accruing

 

December 31, 2019

                            

Commercial

 $1  $  $1,152  $1,153  $98,711  $99,864  $ 

Commercial real estate

        253   253   301,831   302,084    

Residential real estate

  5   214   454   673   86,499   87,172    

Consumer:

                            

Consumer - home equity

  24   25   123   172   25,684   25,856    

Consumer - other

  14         14   3,726   3,740    

Total

 $44  $239  $1,982  $2,265  $516,451  $518,716  $ 
Impaired Financing Receivables [Table Text Block]
  

(Amounts in thousands)

 
  

Recorded Investment

  

Unpaid Principal Balance

  

Related Allowance

 

September 30, 2020

            

With no related allowance recorded:

            

Commercial

 $3,833  $4,759  $ 

Commercial real estate

  2,473   2,473    

With an allowance recorded:

            

Commercial

  812   812   579 

Commercial real estate

         

Total:

            

Commercial

 $4,645  $5,571  $579 

Commercial real estate

 $2,473  $2,473  $ 
  

(Amounts in thousands)

 
  

Recorded Investment

  

Unpaid Principal Balance

  

Related Allowance

 

December 31, 2019

            

With no related allowance recorded:

            

Commercial

 $3,925  $4,946  $ 

Commercial real estate

  2,940   2,940    

With an allowance recorded:

            

Commercial

  984   984   579 

Commercial real estate

         

Total:

            

Commercial

 $4,909  $5,930  $579 

Commercial real estate

 $2,940  $2,940  $ 
  

(Amounts in thousands)

  

(Amounts in thousands)

 
  

Three Months Ended

  

Nine Months Ended

 
  

Average Recorded

  

Interest Income

  

Average Recorded

  

Interest Income

 
  

Investment

  

Recognized

  

Investment

  

Recognized

 

September 30, 2020

                

With no related allowance recorded:

                

Commercial

 $3,826  $39  $3,853  $117 

Commercial real estate

  2,723   37   2,720   119 

With an allowance recorded:

                

Commercial

  812      850    

Commercial real estate

            

Total:

                

Commercial

 $4,638  $39  $4,703  $117 

Commercial real estate

 $2,723  $37  $2,720  $119 
  

(Amounts in thousands)

  

(Amounts in thousands)

 
  

Three Months Ended

  

Nine Months Ended

 
  

Average Recorded

  

Interest Income

  

Average Recorded

  

Interest Income

 
  

Investment

  

Recognized

  

Investment

  

Recognized

 

September 30, 2019

                

With no related allowance recorded:

                

Commercial

 $4,074  $39  $4,395  $258 

Commercial real estate

  3,049   45   3,157   156 

With an allowance recorded:

                

Commercial

  984      769    

Commercial real estate

            

Total:

                

Commercial

 $5,058  $39  $5,164  $258 

Commercial real estate

 $3,049  $45  $3,157  $156