XML 18 R32.htm IDEA: XBRL DOCUMENT v3.20.1
Note 5 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)
 12 Months Ended
Dec. 31, 2019
Notes Tables  
Financing Receivable, Allowance for Credit Loss [Table Text Block]
   
Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 201
9
   
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, 2018
  
$
398
    
$
2,049
    
$
2,798
    
$
602
    
$
583
    
$
750
    
$
210
    
$
7,390
  
Charge-offs
  
 
---
    
 
(192
)
  
 
(150
)
  
 
(47
)
  
 
---
    
 
(531
)
  
 
---
    
 
(920
)
Recoveries
  
 
---
    
 
---
    
 
49
    
 
1
    
 
---
    
 
217
    
 
---
    
 
267
  
Provision for (recovery of) loan losses
  
 
2
    
 
38
    
 
(138
)
  
 
(1
)
  
 
(105
)
  
 
214
    
 
116
    
 
126
  
Balance, December 31, 2019
  
$
400
    
$
1,895
    
$
2,559
    
$
555
    
$
478
    
$
650
    
$
326
    
$
6,863
  
   
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, 2017
   
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, 2017
   $
337
     $
2,027
     $
3,044
     $
1,072
     $
419
     $
707
     $
319
     $
7,925
  
   
Allowance for Loan Losses by Segment and Evaluation Method as of
   
December 31, 201
9
   
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
    
$
---
    
$
108
    
$
---
    
$
---
    
$
---
    
$
110
  
Collectively evaluated for impairment
  
 
400
    
 
1,893
    
 
2,559
    
 
447
    
 
478
    
 
650
    
 
326
    
 
6,753
  
Total
  
$
400
    
$
1,895
    
$
2,559
    
$
555
    
$
478
    
$
650
    
$
326
    
$
6,863
  
   
Loans by Segment and Evaluation Method as of
   
December 31, 201
9
   
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
  
$
---
    
$
759
    
$
3,608
    
$
918
    
$
---
    
$
4
    
$
---
    
$
5,289
  
Collectively evaluated for impairment
  
 
42,303
    
 
180,713
    
 
361,765
    
 
45,658
    
 
63,764
    
 
34,535
    
 
---
    
 
728,738
  
Total
  
$
42,303
    
$
181,472
    
$
365,373
    
$
46,576
    
$
63,764
    
$
34,539
    
$
---
    
$
734,027
  
   
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
  
Schedule of Ratios for Allowance for Loan Losses [Table Text Block]
   
December 31,
   
2019
  
2018
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs
  
 
0.94
%
    
1.04
%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs
  
 
0.09
%
    
0.07
%
Schedule of Nonperforming Assets [Table Text Block]
   
December 31,
   
2019
  
2018
Nonperforming assets:
                
Nonaccrual loans
  
$
164
     $
311
  
Restructured loans in nonaccrual
  
 
3,211
      
3,109
  
Total nonperforming loans
  
 
3,375
      
3,420
  
Other real estate owned, net
  
 
1,612
      
2,052
  
Total nonperforming assets
  
$
4,987
     $
5,472
  
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned
  
 
0.68
%
    
0.77
%
Ratio of allowance for loan losses to nonperforming loans
(1)
 
 
203.35
%
    
216.08
%
Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]
   
December 31,
   
2019
  
2018
Loans past due 90 days or more and still accruing
  
$
231
     $
35
  
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs
  
 
0.03
%
    
0.00
%
Accruing restructured loans
  
$
1,729
     $
2,552
  
Impaired loans:
                
Impaired loans with no valuation allowance
  
$
4,174
     $
5,667
  
Impaired loans with a valuation allowance
  
 
1,115
      
1,153
  
Total impaired loans
  
$
5,289
     $
6,820
  
Valuation allowance
  
$
(110
)
   $
(139
)
Impaired loans, net of allowance
  
$
5,179
     $
6,681
  
Average recorded investment in impaired loans
(1)
  
$
5,359
     $
9,788
  
Income recognized on impaired loans, after designation as impaired
  
$
171
     $
250
  
Amount of income recognized on a cash basis
  
$
---
     $
---
  
Impaired Financing Receivables [Table Text Block]
   
Impaired Loans as of December 31, 2019
   
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 equity lines
  
$
100
    
$
100
    
$
100
    
$
---
    
$
---
  
Residential closed-end first liens
  
 
221
    
 
221
    
 
221
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
441
    
 
438
    
 
241
    
 
197
    
 
2
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
278
    
 
278
    
 
278
    
 
---
    
 
---
  
Commercial real estate, owner occupied
  
 
929
    
 
895
    
 
895
    
 
---
    
 
---
  
Commercial real estate, other
  
 
2,867
    
 
2,435
    
 
2,435
    
 
---
    
 
---
  
Commercial Non-Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
917
    
 
918
    
 
---
    
 
918
    
 
108
  
Consumer Non-Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
  
 
4
    
 
4
    
 
4
    
 
---
    
 
---
  
Total
  
$
5,757
    
$
5,289
    
$
4,174
    
$
1,115
    
$
110
  
   
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 Financing Receivable Average Investment And Interest Income [Table Text Block]
   
Average Investment and Interest Income for
Impaired Loans
For the Year Ended
December 31, 2019
   
Average Recorded
Investment
(1)
  
Interest Income
Recognized
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
Residential equity lines
  
$
98
    
$
6
  
Residential closed-end first liens
  
 
225
    
 
11
  
Investor-owned residential real estate
  
 
439
    
 
17
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
284
    
 
12
  
Commercial real estate, owner occupied
  
 
913
    
 
41
  
Commercial real estate, other
  
 
2,435
    
 
59
  
Commercial Non-Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
962
    
 
25
  
Consumer Non-Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
  
 
3
    
 
---
  
Total
  
$
5,359
    
$
171
  
   
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
  
Financing Receivable, Past Due [Table Text Block]
December 31, 2019
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
   
30 – 89
Days Past
Due
 
90 or More
Days Past Due
  
90 or More
Days Past Due
and Still
Accruing
  
Nonaccruals
(Including
Impaired
Nonaccruals)
Real Estate Construction
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Construction, other
  
$
19
    
$
---
    
$
---
    
$
---
  
Consumer Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
 
499
    
 
210
    
 
188
    
 
22
  
Residential closed-end junior liens
  
 
83
    
 
---
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
---
    
 
264
    
 
---
    
 
264
  
Commercial Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
94
    
 
---
    
 
---
    
 
---
  
Commercial real estate, owner occupied
  
 
---
    
 
287
    
 
---
    
 
514
  
Commercial real estate, other
  
 
---
    
 
---
    
 
---
    
 
2,435
  
Commercial Non-Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
45
    
 
153
    
 
17
    
 
136
  
Consumer Non-Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
4
    
 
---
    
 
---
    
 
---
  
Automobile
  
 
256
    
 
14
    
 
14
    
 
4
  
Other consumer loans
  
 
70
    
 
12
    
 
12
    
 
---
  
Total
  
$
1,070
    
$
940
    
$
231
    
$
3,375
  
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
  
Financing Receivable Credit Quality Indicators [Table Text Block]
   
Pass
  
Special
Mention
(Excluding
Impaired)
  
 
Classified
(Excluding
Impaired)
Real Estate Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, 1-4 family residential
  
$
7,590
    
$
---
    
$
---
  
Construction, other
  
 
34,713
    
 
---
    
 
---
  
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
 
16,435
    
 
---
    
 
---
  
Closed-end first liens
  
 
94,814
    
 
---
    
 
517
  
Closed-end junior liens
  
 
3,861
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
65,063
    
 
---
    
 
23
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily residential real estate
  
 
87,934
    
 
---
    
 
94
  
Commercial real estate owner-occupied
  
 
127,937
    
 
---
    
 
164
  
Commercial real estate, other
  
 
145,636
    
 
---
    
 
--
  
Commercial Non-Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and Industrial
  
 
45,387
    
 
135
    
 
136
  
Public Sector and IDA
  
 
 
 
  
 
 
 
  
 
 
 
States and political subdivisions
  
 
63,764
    
 
---
    
 
---
 
Consumer Non-Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
5,703
    
 
---
    
 
---
  
Automobile
  
 
14,810
    
 
---
    
 
19
  
Other consumer
  
 
13,995
    
 
---
    
 
8
  
Total
  
$
727,642
    
$
135
    
$
961
  
   
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
  
Financing Receivable, Troubled Debt Restructuring [Table Text Block]
   
Restructurings that occurred during the year ended
December 31, 201
9
   
Number of
Contracts
  
Pre-
Modification
Outstanding
Recorded
Investment
  
Post-
Modification
Outstanding
Recorded
Investment
(1)
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
    
1
    
$
100
    
$
100
  
Total
    
1
    
$
100
    
$
100
  
   
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