XML 46 R31.htm IDEA: XBRL DOCUMENT v3.19.1
Note 5 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)
 12 Months Ended
Dec. 31, 2018
Notes Tables  
Allowance for Credit Losses on Financing Receivables [Table Text Block]
   
Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2018
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Balance, December 31, 2017
  
$
337
    
$
2,027
    
$
3,044
    
$
1,072
    
$
419
    
$
707
    
$
319
    
$
7,925
  
Charge-offs
  
 
---
    
 
(38
)
  
 
---
    
 
(107
)
  
 
---
    
 
(544
)
  
 
---
    
 
(689
)
Recoveries
  
 
---
    
 
3
    
 
49
    
 
22
    
 
---
    
 
161
    
 
---
    
 
235
  
Provision for (recovery of) loan losses
  
 
61
    
 
57
    
 
(295
)
  
 
(385
)
  
 
164
    
 
426
    
 
(109
)
  
 
(81
)
Balance, December 31, 2018
  
$
398
    
$
2,049
    
$
2,798
    
$
602
    
$
583
    
$
750
    
$
210
    
$
7,390
  
   
Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 201
7
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Balance, December 31, 2016
   $
438
     $
1,830
     $
3,738
     $
1,063
     $
330
     $
644
     $
257
     $
8,300
  
Charge-offs
    
---
      
(146
)
    
(139
)
    
(82
)
    
---
      
(452
)
    
---
      
(819
)
Recoveries
    
---
      
1
      
131
      
23
      
---
      
132
      
---
      
287
  
Provision for (recovery of) loan losses
    
(101
)
    
342
      
(686
)
    
68
      
89
      
383
      
62
      
157
  
Balance, December 31, 201
7
   $
337
     $
2,027
     $
3,044
     $
1,072
     $
419
     $
707
     $
319
     $
7,925
  
   
Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 201
6
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Balance, December 31, 2015
   $
576
     $
1,866
     $
4,109
     $
655
     $
436
     $
627
     $
28
     $
8,297
  
Charge-offs
    
(29
)
    
(133
)
    
(488
)
    
(883
)
    
---
      
(273
)
    
---
      
(1,806
)
Recoveries
    
---
      
2
      
83
      
10
      
---
      
64
      
---
      
159
  
Provision for (recovery of) loan losses
    
(109
)
    
95
      
34
      
(1,281
)
    
(106
)
    
226
      
229
      
1,650
  
Balance, December 31, 2016
   $
438
     $
1,830
     $
3,738
     $
1,063
     $
330
     $
644
     $
257
     $
8,300
  
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]
   
Allowance for Loan Losses by Segment and Evaluation Method as of
   
December 31, 201
8
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Individually evaluated for impairment
  
$
---
    
$
4
    
$
---
    
$
135
    
$
---
    
$
---
    
$
---
    
$
139
  
Collectively evaluated for impairment
  
 
398
    
 
2,045
    
 
2,798
    
 
467
    
 
583
    
 
750
    
 
210
    
 
7,251
  
Total
  
$
398
    
$
2,049
    
$
2,798
    
$
602
    
$
583
    
$
750
    
$
210
    
$
7,390
  
   
Loans by Segment and Evaluation Method as of
   
December 31, 201
8
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Individually evaluated for impairment
  
$
---
    
$
1,452
    
$
4,340
    
$
1,015
    
$
---
    
$
13
    
$
---
    
$
6,820
  
Collectively evaluated for impairment
  
 
37,845
    
 
174,004
    
 
349,206
    
 
45,520
    
 
60,777
    
 
36,225
    
 
---
    
 
703,577
  
Total
  
$
37,845
    
$
175,456
    
$
353,546
    
$
46,535
    
$
60,777
    
$
36,238
    
$
---
    
$
710,397
  
   
Allowance for Loan Losses by Segment and Evaluation Method as of
   
December 31, 201
7
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Individually evaluated for impairment
   $
---
     $
16
     $
---
     $
160
     $
---
     $
1
     $
---
     $
177
  
Collectively evaluated for impairment
    
337
      
2,011
      
3,044
      
912
      
419
      
706
      
319
      
7,748
  
Total
   $
337
     $
2,027
     $
3,044
     $
1,072
     $
419
     $
707
     $
319
     $
7,925
  
   
Loans by Segment and Evaluation Method as of
   
December 31, 201
7
   
Real Estate Construction
  
Consumer
Real Estate
  
Commercial
Real Estate
  
Commercial
Non Real
Estate
  
Public
Sector and
IDA
  
Consumer Non
Real Estate
  
Unallocated
  
Total
Individually evaluated for impairment
   $
2,882
     $
1,267
     $
6,516
     $
1,229
     $
---
     $
30
     $
---
     $
11,924
  
Collectively evaluated for impairment
    
31,812
      
165,698
      
333,898
      
39,289
      
51,443
      
34,618
      
---
      
656,758
  
Total
   $
34,694
     $
166,965
     $
340,414
     $
40,518
     $
51,443
     $
34,648
     $
---
     $
668,682
  
Schedule of Ratios for Allowance for Loan Losses [Table Text Block]
   
December 31,
   
2018
  
2017
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs
  
 
1.04
%
    
1.19
%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs
  
 
0.07
%
    
0.08
%
Schedule of Nonperforming Assets [Table Text Block]
   
December 31,
   
2018
  
2017
Nonperforming assets:
                
Nonaccrual loans
  
$
311
     $
6
  
Restructured loans in nonaccrual
  
 
3,109
      
2,763
  
Total nonperforming loans
  
 
3,420
      
2,769
  
Other real estate owned, net
  
 
2,052
      
2,817
  
Total nonperforming assets
  
$
5,472
     $
5,586
  
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned
  
 
0.77
%
    
0.83
%
Ratio of allowance for loan losses to nonperforming loans
(1)
 
 
216.08
%
    
286.20
%
Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]
   
December 31,
   
2018
  
2017
Loans past due 90 days or more and still accruing
  
$
35
     $
51
  
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs
  
 
0.00
%
    
0.01
%
Accruing restructured loans
  
$
2,552
     $
5,134
  
Impaired loans:
                
Impaired loans with no valuation allowance
  
$
5,667
     $
10,444
  
Impaired loans with a valuation allowance
  
 
1,153
      
1,480
  
Total impaired loans
  
$
6,820
     $
11,924
  
Valuation allowance
  
$
(139
)
   $
(177
)
Impaired loans, net of allowance
  
$
6,681
     $
11,747
  
Average recorded investment in impaired loans
(1)
  
$
9,788
     $
13,344
  
Income recognized on impaired loans, after designation as impaired
  
$
250
     $
528
  
Amount of income recognized on a cash basis
  
$
---
     $
---
  
Impaired Financing Receivables [Table Text Block]
   
Impaired Loans as of December 31, 2018
   
Principal
Balance
 
(A)
Total
Recorded
Investment
(1)
  
Recorded
Investment
(1)
in (A)
for Which There is
No Related
Allowance
  
Recorded
Investment
(1)
in
(A) for Which
There is a Related
Allowance
  
Related
Allowance
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
$
728
    
$
719
    
$
719
    
$
---
    
$
---
  
Residential closed-end junior liens
  
 
144
    
 
143
    
 
---
    
 
143
    
 
4
  
Investor-owned residential real estate
  
 
593
    
 
590
    
 
590
    
 
---
    
 
---
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
485
    
 
483
    
 
483
    
 
---
    
 
---
  
Commercial real estate, owner occupied
  
 
1,363
    
 
1,363
    
 
1,363
    
 
---
    
 
---
  
Commercial real estate, other
  
 
2,867
    
 
2,494
    
 
2,494
    
 
---
    
 
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
1,018
    
 
1,015
    
 
5
    
 
1,010
    
 
135
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
  
 
13
    
 
13
    
 
13
    
 
---
    
 
---
  
Total
  
$
7,211
    
$
6,820
    
$
5,667
    
$
1,153
    
$
139
  
   
Impaired Loans as of December 31, 2017
   
Principal
Balance
 
(A)
Total
Recorded
Investment
(1)
  
Recorded
Investment
(1)
in (A)
for Which There is
No Related
Allowance
  
Recorded
Investment
(1)
in
(A) for Which
There is a Related
Allowance
  
Related
Allowance
Real Estate Construction
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Construction other
   $
2,882
     $
2,882
     $
2,882
     $
---
     $
---
  
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
    
807
      
768
      
590
      
178
      
10
  
Residential closed-end junior liens
    
174
      
174
      
---
      
174
      
6
  
Investor-owned residential real estate
    
347
      
325
      
325
      
---
      
---
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
    
303
      
303
      
303
      
---
      
---
  
Commercial real estate, owner occupied
    
3,619
      
3,611
      
3,611
      
---
      
---
  
Commercial real estate, other
    
2,921
      
2,602
      
2,602
      
---
      
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
    
1,236
      
1,229
      
126
      
1,103
      
160
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
    
30
      
30
      
5
      
25
      
1
  
Total
   $
12,319
     $
11,924
     $
10,444
     $
1,480
     $
177
  
Impaired Financing Receivable Average Investment And Interest Income [Table Text Block]
   
Average Investment and Interest Income for
Impaired Loans
For the Year Ended
December 31, 2018
   
Average Recorded
Investment
(1)
  
Interest Income
Recognized
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
 
1,202
    
 
41
  
Residential closed-end junior liens
  
 
159
    
 
9
  
Investor-owned residential real estate
  
 
808
    
 
23
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
491
    
 
20
  
Commercial real estate, owner occupied
  
 
3,038
    
 
75
  
Commercial real estate, other
  
 
2,744
    
 
54
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
1,326
    
 
27
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
  
 
20
    
 
1
  
Total
  
$
9,788
    
$
250
  
   
Average Investment and Interest Income for
Impaired Loans
For the Year Ended
December 31, 2017
   
Average Recorded
Investment
(1)
  
Interest Income
Recognized
Real Estate Construction
(2)
  
 
 
 
  
 
 
 
Construction other
   $
3,298
     $
177
  
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
    
781
      
57
  
Residential closed-end junior liens
    
185
      
11
  
Investor-owned residential real estate
    
329
      
1
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
    
748
      
16
  
Commercial real estate, owner occupied
    
4,047
      
200
  
Commercial real estate, other
    
2,638
      
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and Industrial
    
1,282
      
64
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
    
36
      
2
  
Total
   $
13,344
     $
528
  
   
Average Investment and Interest Income for
Impaired Loans
For the Year Ended
December 31, 2016
   
Average Recorded
Investment
(1)
  
Interest Income
Recognized
Real Estate Construction
(2)
  
 
 
 
  
 
 
 
Construction 1-4 family residential
   $
462
     $
10
  
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
    
642
      
38
  
Residential closed-end junior liens
    
207
      
13
  
Investor-owned residential real estate
    
74
      
4
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
    
1,366
      
12
  
Commercial real estate, owner occupied
    
4,342
      
206
  
Commercial real estate, other
    
3,947
      
263
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and Industrial
    
541
      
7
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
    
4
      
---
  
Total
   $
11,585
     $
553
  
Past Due Financing Receivables [Table Text Block]
December 31, 2018
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
   
30 – 89
Days Past
Due
 
90 or More
Days Past Due
  
90 or More
Days Past Due
and Still
Accruing
  
Nonaccruals
(Including
Impaired
Nonaccruals)
Consumer Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
 
647
    
 
119
    
 
---
    
 
278
  
Residential closed-end junior liens
  
 
11
    
 
---
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
---
    
 
---
    
 
---
    
 
451
  
Commercial Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
291
    
 
192
    
 
---
    
 
192
  
Commercial real estate, owner occupied
  
 
325
    
 
---
    
 
---
    
 
---
  
Commercial real estate, other
  
 
---
    
 
---
    
 
---
    
 
2,494
  
Commercial Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
10
    
 
2
    
 
2
    
 
5
  
Consumer Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
5
    
 
---
    
 
---
    
 
---
  
Automobile
  
 
296
    
 
29
    
 
29
    
 
---
  
Other consumer loans
  
 
50
    
 
4
    
 
4
    
 
---
  
Total
  
$
1,635
    
$
346
    
$
35
    
$
3,420
  
December 31, 2017
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
   
30 – 89
Days Past
Due
 
90 or More
Days Past Due
  
90 or More
Days Past Due
and Still
Accruing
  
Nonaccruals
(Including
Impaired
Nonaccruals)
Consumer Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
    
637
      
16
      
11
      
145
  
Residential closed-end junior liens
    
188
      
---
      
---
      
---
  
Investor-owned residential real estate
    
66
      
---
      
---
      
6
  
Commercial Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
    
303
      
---
      
---
      
---
  
Commercial real estate, owner occupied
    
402
      
---
      
---
      
---
  
Commercial real estate, other
    
---
      
2,602
      
---
      
2,602
  
Commercial Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
    
131
      
---
      
---
      
15
  
Consumer Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
    
7
      
12
      
12
      
---
  
Automobile
    
375
      
22
      
22
      
1
  
Other consumer loans
    
154
      
6
      
6
      
---
  
Total
   $
2,263
     $
2,658
     $
51
     $
2,769
  
Financing Receivable Credit Quality Indicators [Table Text Block]
   
Pass
  
Special
Mention
(Excluding
Impaired)
  
Classified
(Excluding
Impaired)
Real Estate Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, 1-4 family residential
  
$
9,264
    
$
---
    
$
---
  
Construction, other
  
 
28,560
    
 
21
    
 
---
  
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
 
16,026
    
 
38
    
 
---
  
Closed-end first liens
  
 
92,253
    
 
994
    
 
582
  
Closed-end junior liens
  
 
3,954
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
60,157
    
 
---
    
 
---
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily residential real estate
  
 
98,582
    
 
---
    
 
---
  
Commercial real estate owner-occupied
  
 
123,225
    
 
211
    
 
32
  
Commercial real estate, other
  
 
127,156
    
 
---
    
 
---
  
Commercial Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
45,420
    
 
54
    
 
46
  
Public Sector and IDA
  
 
 
 
  
 
 
 
  
 
 
 
States and political subdivisions
  
 
60,777
    
 
---
    
 
---
 
Consumer Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
5,724
    
 
---
    
 
---
  
Automobile
  
 
18,598
    
 
133
    
 
71
  
Other consumer
  
 
11,691
    
 
4
    
 
4
  
Total
  
$
701,387
    
$
1,455
    
$
735
  
   
Pass
  
Special
Mention
(Excluding
Impaired)
  
Classified
(Excluding
Impaired)
Real Estate Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, 1-4 family residential
   $
10,396
     $
---
     $
---
  
Construction, other
    
21,416
      
---
      
---
  
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
    
16,673
      
39
      
---
  
Closed-end first liens
    
85,975
      
2,400
      
355
  
Closed-end junior liens
    
4,483
      
29
      
12
  
Investor-owned residential real estate
    
55,410
      
66
      
256
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily residential real estate
    
95,894
      
127
      
---
  
Commercial real estate owner-occupied
    
130,256
      
246
      
763
  
Commercial real estate, other
    
106,612
      
---
      
--
  
Commercial Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
    
38,904
      
220
      
165
  
Public Sector and IDA
  
 
 
 
  
 
 
 
  
 
 
 
States and political subdivisions
    
51,443
      
---
      
---
  
Consumer Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
    
5,493
      
---
      
---
  
Automobile
    
16,059
      
218
      
116
  
Other consumer
    
12,692
      
16
      
24
  
Total
   $
651,706
     $
3,361
     $
1,691
  
Troubled Debt Restructurings on Financing Receivables [Table Text Block]
   
Restructurings that occurred during the year ended
December 31, 2018
   
Number of
Contracts
  
Pre-
Modification
Outstanding
Recorded
Investment
  
Post-
Modification
Outstanding
Recorded
Investment
(1)
Construction Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Construction, other
  
 
2
    
$
2,882
    
$
2,882
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial real estate, owner occupied
  
 
2
    
 
715
    
 
715
  
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Closed-end first liens
  
 
1
    
 
22
    
 
22
  
Investor-owned residential real estate
  
 
8
    
 
594
    
 
594
  
Total
  
 
13
    
$
4,213
    
$
4,213
  
   
Restructurings that occurred during the year ended
December 31, 201
7
   
Number of
Contracts
  
Pre-
Modification
Outstanding
Recorded
Investment
  
Post-
Modification
Outstanding
Recorded
Investment
(1)
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Closed-end first lien
    
1
     $
8
     $
8
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial real estate, other
    
1
      
132
      
132
  
Commercial
Non
Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
    
4
      
1,221
      
1,221
  
Co
nsumer
Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
    
4
      
26
      
26
  
Total
    
10
     $
1,387
     $
1,387
  
   
Restructurings that occurred during the year ended
December 31, 201
6
   
Number of
Contracts
  
Pre-
Modification
Outstanding
Recorded
Investment
  
Post-
Modification
Outstanding
Recorded
Investment
(1)
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial real estate, other
    
2
     $
3,008
     $
3,008
  
Commercial
Non
Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
    
1
      
29
      
30
  
Consumer
Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
    
1
      
5
      
5
  
Total
    
4
     $
3,042
     $
3,043