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Note 4 - Loans and Allowance for Credit Losses on Loans - Allowance for Loan Losses by Portfolio Segment and Based on Impairment Evaluation Method (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Jan. 01, 2020
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2020
Beginning balance $ 26,791 [1] $ 59,424 $ 47,708 $ 51,920 $ 26,791 [1]  
Initial Allowance on PCD Loans   0 0 6,757 1,635  
Provision for credit losses   (1,000) 4,418 2,497 15,518  
Charge-offs   (2,215) (1,698) (5,779) (1,970)  
Recoveries   324 73 1,138 306  
Ending balance 36,647 [1] 56,533 50,501 56,533 50,501  
Impact of Adopting ASC 326     0   8,221  
Loans, individually evaluated for impairment   12,451   12,451   $ 12,531
Allowance for loans, individually evaluated for impairment   2,581   2,581   3,066
Real Estate [Member]            
Loans, individually evaluated for impairment   11,491   11,491   12,432
Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   926   926   95
Other Collateral [Member]            
Loans, individually evaluated for impairment   34   34   4
Home Equity Line of Credit [Member]            
Beginning balance 728 1,230 832 895 728  
Initial Allowance on PCD Loans   0 0 147 0  
Provision for credit losses   (173) 106 14 96  
Charge-offs   0 0 0 0  
Recoveries   0 0 1 0  
Ending balance 842 1,057 938 1,057 938  
Impact of Adopting ASC 326     0   114  
Loans, individually evaluated for impairment   181   181   221
Allowance for loans, individually evaluated for impairment   0   0   0
Home Equity Line of Credit [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   181   181   221
Home Equity Line of Credit [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Home Equity Line of Credit [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member]            
Beginning balance 8,562 29,295 25,545 26,379 8,562  
Initial Allowance on PCD Loans   0 0 3,603 1,502  
Provision for credit losses   (1,451) 1,116 337 12,106  
Charge-offs   (1,361) (1,494) (4,426) (1,494)  
Recoveries   6 2 596 5  
Ending balance 14,552 26,489 25,169 26,489 25,169  
Impact of Adopting ASC 326     0   4,488  
Loans, individually evaluated for impairment   8,887   8,887   11,681
Allowance for loans, individually evaluated for impairment   2,248   2,248   3,050
Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   8,887   8,887   11,681
Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]            
Beginning balance 5,235 19,747 18,839 19,396 5,235  
Initial Allowance on PCD Loans   0 0 1,491 152  
Provision for credit losses   (3,582) (558) (1,692) 9,945  
Charge-offs   0 (143) (3,065) (143)  
Recoveries   6 2 41 5  
Ending balance 8,333 16,171 18,140 16,171 18,140  
Impact of Adopting ASC 326     0   2,946  
Loans, individually evaluated for impairment   771   771   10,278
Allowance for loans, individually evaluated for impairment   35   35   3,037
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   771   771   10,278
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]            
Beginning balance 3,327 9,548 6,706 6,983 3,327  
Initial Allowance on PCD Loans   0 0 2,112 1,350  
Provision for credit losses   2,131 1,674 2,029 2,161  
Charge-offs   (1,361) (1,351) (1,361) (1,351)  
Recoveries   0 0 555 0  
Ending balance 6,219 10,318 7,029 10,318 7,029  
Impact of Adopting ASC 326     0   1,542  
Loans, individually evaluated for impairment   8,116   8,116   1,403
Allowance for loans, individually evaluated for impairment   2,213   2,213   13
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   8,116   8,116   1,403
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member]            
Loans, individually evaluated for impairment   926   926   111
Allowance for loans, individually evaluated for impairment   217   217   16
Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   16
Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   926   926   95
Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member] | Term [Member]            
Beginning balance 6,782 9,748 [2] 7,339 8,970 [2] 6,782  
Initial Allowance on PCD Loans   0 [2] 0 1,022 [2] 0  
Provision for credit losses   253 [2] 1,605 156 [2] 1,790  
Charge-offs   (240) [2] (1) (409) [2] (1)  
Recoveries   5 [2] 1 27 [2] 8  
Ending balance   9,766 [2] 8,944 9,766 [2] 8,944  
Impact of Adopting ASC 326     0   365  
Loans, individually evaluated for impairment   926   926   23
Allowance for loans, individually evaluated for impairment   217   217   16
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   16
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   926   926   7
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member]            
Beginning balance 5,657 5,240 3,242 3,614 5,657  
Initial Allowance on PCD Loans   0 0 1,755 0  
Provision for credit losses   (328) 179 (457) (708)  
Charge-offs   0 0 0 0  
Recoveries   0 0 0 0  
Ending balance 4,129 4,912 3,421 4,912 3,421  
Impact of Adopting ASC 326     0   (1,528)  
Loans, individually evaluated for impairment   0   0   88
Allowance for loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   88
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Total Commercial and Industrial Portfolio Segment [Member]            
Beginning balance 12,439 14,988 10,581 12,584 12,439  
Initial Allowance on PCD Loans   0 0 2,777 0  
Provision for credit losses   (75) 1,784 (301) 1,082  
Charge-offs   (240) (1) (409) (1)  
Recoveries   5 1 27 8  
Ending balance 11,276 14,678 12,365 14,678 12,365  
Impact of Adopting ASC 326     0   (1,163)  
Residential Real Estate Portfolio Segment [Member]            
Beginning balance 2,474 7,772 4,442 5,207 2,474  
Initial Allowance on PCD Loans   0 0 230 99  
Provision for credit losses   526 882 2,899 1,251  
Charge-offs   (340) (63) (383) (81)  
Recoveries   29 13 34 15  
Ending balance 4,089 7,987 5,274 7,987 5,274  
Impact of Adopting ASC 326     0   1,516  
Loans, individually evaluated for impairment   2,423   2,423   514
Allowance for loans, individually evaluated for impairment   116   116   0
Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   2,423   2,423   514
Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]            
Beginning balance 947 3,422 1,594 1,818 947  
Initial Allowance on PCD Loans   0 0 88 0  
Provision for credit losses   106 418 1,620 636  
Charge-offs   0 (2) 0 (2)  
Recoveries   2 0 4 0  
Ending balance 1,376 3,530 2,010 3,530 2,010  
Impact of Adopting ASC 326     0   429  
Loans, individually evaluated for impairment   511   511   101
Allowance for loans, individually evaluated for impairment   116   116   0
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   511   511   101
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member]            
Beginning balance 1,527 4,350 2,848 3,389 1,527  
Initial Allowance on PCD Loans   0 0 142 99  
Provision for credit losses   420 464 1,279 615  
Charge-offs   (340) (61) (383) (79)  
Recoveries   27 13 30 15  
Ending balance 2,713 4,457 3,264 4,457 3,264  
Impact of Adopting ASC 326     0   1,087  
Loans, individually evaluated for impairment   1,912   1,912   413
Allowance for loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   1,912   1,912   413
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Construction and Development [Member]            
Beginning balance 2,105 5,193 5,608 6,119 2,105  
Initial Allowance on PCD Loans   0 0 0 0  
Provision for credit losses   45 420 (884) 867  
Charge-offs   0 0 0 0  
Recoveries   0 0 3 0  
Ending balance 5,161 5,238 6,028 5,238 6,028  
Impact of Adopting ASC 326     0   3,056  
Loans, individually evaluated for impairment   0   0   0
Allowance for loans, individually evaluated for impairment   0   0   0
Construction and Development [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Construction and Development [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Construction and Development [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member]            
Beginning balance 100 572 362 340 100  
Initial Allowance on PCD Loans   0 0 0 34  
Provision for credit losses   145 57 471 54  
Charge-offs   (274) (140) (561) (394)  
Recoveries   284 57 477 278  
Ending balance 398 727 336 727 336  
Impact of Adopting ASC 326     0   264  
Loans, individually evaluated for impairment   34   34   4
Allowance for loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Consumer Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   34   34   4
Finance Leases Portfolio Segment [Member]            
Beginning balance 237 232 223 261 237  
Initial Allowance on PCD Loans   0 0 0 0  
Provision for credit losses   (38) 34 (67) 24  
Charge-offs   0 0 0 0  
Recoveries   0 0 0 0  
Ending balance 233 194 257 194 257  
Impact of Adopting ASC 326     0   (4)  
Loans, individually evaluated for impairment   0   0   0
Allowance for loans, individually evaluated for impairment   0   0   0
Finance Leases Portfolio Segment [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Finance Leases Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Finance Leases Portfolio Segment [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member]            
Beginning balance 146       146  
Ending balance 96          
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member]            
Beginning balance $ 146 142 115 135 146  
Initial Allowance on PCD Loans   0 0 0 0  
Provision for credit losses   21 19 28 38  
Charge-offs   0 0 0 0  
Recoveries   0 0 0 0  
Ending balance   163 134 163 134  
Impact of Adopting ASC 326     $ 0   $ (50)  
Loans, individually evaluated for impairment   0   0   0
Allowance for loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Real Estate [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Accounts Receivable and Equipment [Member]            
Loans, individually evaluated for impairment   0   0   0
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Other Collateral [Member]            
Loans, individually evaluated for impairment   $ 0   $ 0   $ 0
[1] The impact of the ASC 326 adoption on the ACL on loans reflects $8.2 million related to the transition from the incurred loss ACL model to the CECL ACL model and $1.6 million related to the transition from PCI to PCD methodology as defined in the standard.
[2] The allowance allocated for the commercial & industrial -term segment includes $813,000 related to PCD PPP loans.