Note 5 - Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2025

Notes Tables

Financing Receivable Credit Quality Indicators [Table Text Block]

	Term Loans by Year of Origination
September 30, 2025	2025		2024		2023		2022		2021		Prior		Revolving		Total
Commercial
Pass	$	4,512	$	15,794	$	7,520	$	10,861	$	33,798	$	30,392	$	53,681	$	156,558
Special Mention		-		52		361		-		820		1,577		988		3,798
Substandard		-		-		49		1,100		-		-		190		1,339
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Commercial – Total		4,512		15,846		7,930		11,961		34,618		31,969		54,859		161,695
Current Year Gross Charge-Offs		-		-		25		-		-		-		-		25
Commercial Real Estate
Pass		45,768		56,386		41,221		55,104		49,348		67,409		17,287		332,523
Special Mention		-		-		289		564		1,703		4,359		9		6,924
Substandard		-		-		5		-		-		343		1,800		2,148
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Commercial Real Estate – Total		45,768		56,386		41,515		55,668		51,051		72,111		19,096		341,595
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Residential Mortgage
Pass		40,275		42,822		36,379		55,729		49,367		120,919		3,227		348,718
Special Mention		-		265		191		-		100		1,705		-		2,261
Substandard		-		-		197		26		-		2,676		192		3,091
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Residential Mortgage – Total		40,275		43,087		36,767		55,755		49,467		125,300		3,419		354,070
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Home Equity
Pass		3,732		4,383		2,637		2,363		2,126		7,151		8,776		31,168
Special Mention		-		-		-		-		-		-		-		-
Substandard		-		25		-		-		-		31		-		56
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Home Equity – Total		3,732		4,408		2,637		2,363		2,126		7,182		8,776		31,224
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Consumer - Other
Pass		1,223		1,185		857		307		79		235		518		4,404
Special Mention		-		1		-		-		-		-		-		1
Substandard		-		1		2		12		-		-		1		16
Doubtful		-		-		21		-		-		-		-		21
Loss		-		-		-		-		-		-		-		-
Consumer - Other – Total		1,223		1,187		880		319		79		235		519		4,442
Current Year Gross Charge-Offs		-		21		3		-		-		-		-		24
Consumer – Auto
Pass		2,302		2,611		2,089		1,246		221		75		-		8,544
Special Mention		-		-		26		-		-		-		-		26
Substandard		-		-		-		11		17		-		-		28
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Consumer - Auto – Total		2,302		2,611		2,115		1,257		238		75		-		8,598
Current Year Gross Charge-Offs		-		36		6		6		-		-		-		48
Overall – Total	$	97,812	$	123,525	$	91,844	$	127,323	$	137,579	$	236,872	$	86,669	$	901,624

	Term Loans by Year of Origination
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving		Total
Commercial
Pass	$	6,909	$	4,500	$	6,221	$	14,788	$	3,968	$	4,812	$	45,006	$	86,204
Special Mention		55		381		-		-		451		-		899		1,786
Substandard		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Commercial – Total		6,964		4,881		6,221		14,788		4,419		4,812		45,905		87,990
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Commercial Real Estate
Pass		44,433		35,523		26,801		34,436		16,420		46,684		56		204,353
Special Mention		240		289		573		-		-		2,677		-		3,779
Substandard		-		-		-		4,449		-		14		-		4,463
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Commercial Real Estate – Total		44,673		35,812		27,374		38,885		16,420		49,375		56		212,595
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Residential Mortgage
Pass		14,439		14,932		15,320		19,923		18,859		35,550		128		119,151
Special Mention		453		277		-		364		-		624		-		1,718
Substandard		-		-		-		-		-		476		-		476
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Residential Mortgage – Total		14,892		15,209		15,320		20,287		18,859		36,650		128		121,345
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Home Equity
Pass		109		-		-		-		-		369		6,708		7,186
Special Mention		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Home Equity – Total		109		-		-		-		-		369		6,708		7,186
Current Year Gross Charge-Offs		-		-		-		-		-		-		-		-
Consumer - Other
Pass		707		445		200		31		7		5		109		1,504
Special Mention		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-
Doubtful		-		22		-		-		-		-		-		22
Loss		-		-		-		-		-		-		-		-
Consumer - Other – Total		707		467		200		31		7		5		109		1,526
Current Year Gross Charge-Offs		10		-		-		-		-		-		-		10
Consumer – Auto
Pass		2,574		2,113		1,138		367		130		155		-		6,477
Special Mention		8		5		15		-		-		-		-		28
Substandard		-		-		-		8		-		3		-		11
Doubtful		-		-		-		-		-		-		-		-
Loss		-		-		-		-		-		-		-		-
Consumer - Auto – Total		2,582		2,118		1,153		375		130		158		-		6,516
Current Year Gross Charge-Offs		13		26		-		13		-		-		-		52
Overall – Total	$	69,927	$	58,487	$	50,268	$	74,366	$	39,835	$	91,369	$	52,906	$	437,158

Financing Receivable, Past Due [Table Text Block]

			Greater				Total Past
			than 90				Due and				Total
	30-89 Days		Days and		Non-		Non-				Loans
September 30, 2025	Past Due		Accruing		accrual		accrual		Current		Receivable
Commercial	$	1,394	$	-	$	49	$	1,443	$	160,252	$	161,695
Commercial real estate		201		-		5		206		341,389		341,595
Residential mortgage		3,160		-		1,483		4,643		349,427		354,070
Home equity		136		-		25		161		31,063		31,224
Consumer, other		56		-		2		58		4,384		4,442
Consumer, automobile		124		-		27		151		8,447		8,598
Total	$	5,071	$	-	$	1,591	$	6,662	$	894,962	$	901,624

			Greater				Total Past
			than 90				Due and				Total
	30-89 Days		Days and		Non-		Non-				Loans
December 31, 2024	Past Due		Accruing		accrual		accrual		Current		Receivable
Commercial	$	18	$	-	$	-	$	18	$	87,972	$	87,990
Commercial real estate		-		-		-		-		212,595		212,595
Residential mortgage		282		-		420		702		120,643		121,345
Home equity		-		-		-		-		7,186		7,186
Consumer, other		2		-		-		2		1,524		1,526
Consumer, automobile		121		-		18		139		6,377		6,516
Total	$	423	$	-	$	438	$	861	$	436,297	$	437,158

Financing Receivable, Nonaccrual [Table Text Block]

	Nonaccruals		Nonaccruals
	with No		with an
	Allowance		Allowance
	for Credit		for Credit
September 30, 2025	Losses		Losses
Commercial	$	-	$	49
Commercial real estate		5		-
Residential mortgage		1,073		410
Home equity		25		-
Consumer, other		-		2
Consumer, automobile		27		-
Total	$	1,130	$	461

	Nonaccruals		Nonaccruals
	with No		with an
	Allowance		Allowance
	for Credit		for Credit
December 31, 2024	Losses		Losses
Commercial	$	-	$	-
Commercial real estate		-		-
Residential mortgage		420		-
Home equity		-		-
Consumer, other		-		-
Consumer, automobile		18		-
Total	$	438	$	-

Financing Receivable, Allowance for Credit Loss [Table Text Block]

	Beginning		Merger							Provisions		Ending
September 30, 2025	Balance		Adjustments		Charge-offs			Recoveries		(Credits)		Balance
Commercial	$	1,007	$	423	$	(25	)	$	4	$	1,257	$	2,666
Commercial real estate		2,366		114		-			-		1,611		4,091
Residential mortgage		823		178		-			-		1,323		2,324
Home equity		83		7		-			-		176		266
Consumer, other		18		3		(24	)		2		65		64
Consumer, automobile		82		-		(48	)		9		58		101
Total	$	4,379	$	725	$	(97	)	$	15	$	4,490	$	9,512

	Beginning							Provisions			Ending
September 30, 2024	Balance		Charge-offs			Recoveries		(Credits)			Balance
Commercial	$	793	$	-		$	1	$	23		$	817
Commercial real estate		1,741		-			-		273			2,014
Residential mortgage		792		-			-		5			797
Home equity		60		-			-		14			74
Consumer, other		44		(10	)		-		(16	)		18
Consumer, automobile		85		(27	)		9		17			84
Unallocated		346		-			-		(199	)		147
Total	$	3,861	$	(37	)	$	10	$	117		$	3,951

	Beginning							Provision			Ending
December 31, 2024	Balance		Charge-offs			Recoveries		(Credits)			Balance
Commercial	$	793	$	-		$	2	$	212		$	1,007
Commercial real estate		1,741		-			-		625			2,366
Residential mortgage		792		-			-		31			823
Home equity		60		-			-		23			83
Consumer, other		44		(10	)		-		(16	)		18
Consumer, automobile		85		(52	)		9		40			82
Unallocated		346		-			-		(346	)		-
Total	$	3,861	$	(62	)	$	11	$	569		$	4,379

	Allowance for Credit Losses						Loans Receivable
	Ending Balance September 30, 2025						Ending Balance September 30, 2025
	Individually		Collectively				Individually		Collectively
	Evaluated		Evaluated		Total		Evaluated		Evaluated		Total
Commercial	$	7	$	2,659	$	2,666	$	49	$	161,646	$	161,695
Commercial real estate		-		4,091		4,091		5		341,590		341,595
Residential mortgage		12		2,312		2,324		2,142		351,928		354,070
Home equity		-		266		266		26		31,198		31,224
Consumer, other		2		62		64		3		4,439		4,442
Consumer, automobile		-		101		101		-		8,598		8,598
Total	$	21	$	9,491	$	9,512	$	2,225	$	899,399	$	901,624

	Allowance for Credit Losses						Loans Receivable
	Ending Balance December 31, 2024						Ending Balance December 31, 2024
	Individually		Collectively				Individually		Collectively
	Evaluated		Evaluated		Total		Evaluated		Evaluated		Total
Commercial	$	17	$	990	$	1,007	$	964	$	87,026	$	87,990
Commercial real estate		-		2,366		2,366		289		212,306		212,595
Residential mortgage		3		820		823		852		120,493		121,345
Home equity		-		83		83		-		7,186		7,186
Consumer, other		-		18		18		-		1,526		1,526
Consumer, automobile		-		82		82		-		6,516		6,516
Total	$	20	$	4,359	$	4,379	$	2,105	$	435,053	$	437,158

Financing Receivable, Collateral Dependent [Table Text Block]

	Real Estate		Other
September 30, 2025	Collateral		Collateral		Total
Commercial	$	-	$	49	$	49
Commercial real estate		5		-		5
Residential mortgage		2,142		-		2,142
Home equity		25		-		25
Consumer, other		-		-		-
Consumer, automobile		-		-		-
Total	$	2,172	$	49	$	2,221

	Real Estate		Other
December 31, 2024	Collateral		Collateral		Total
Commercial	$	97	$	-	$	97
Commercial real estate		-		-		-
Residential mortgage		590		-		590
Home equity		-		-		-
Consumer, other		-		-		-
Consumer, automobile		-		-		-
Total	$	687	$	-	$	687

Financing Receivable, Modified [Table Text Block]

									Combination				% of Total
									Term Extension				Class of
	Principal		Payment		Term		Interest Rate		and Payment				Financing
September 30, 2025	Forgiveness		Delay		Extension		Reduction		Delay		Total		Receivable
Commercial	$	-	$	-	$	498	$	-	$	-	$	498		0.3	%
Total	$	-	$	-	$	498	$	-	$	-	$	498		0.1	%

Allowance for Unfunded Commitments [Table Text Block]

	Allowance for
	Credit Losses
	Unfunded
	Commitments
Beginning balance, December 31, 2024	$	377
Provision for credit losses	$	(100	)
Ending balance, September 30, 2025	$	277

	Allowance for
	Credit Losses
	Unfunded
	Commitments
Beginning balance, December 31, 2023	$	266
Provision for credit losses		52
Ending balance, September 30, 2024	$	318