XML 75 R65.htm IDEA: XBRL DOCUMENT v3.23.3
Note 3 - 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
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
Beginning balance $ 77,710 $ 66,362 $ 73,531 $ 53,898  
Provision for credit losses 2,300 4,103 6,700 6,082  
Charge-offs (2,115) (926) (2,805) (1,705)  
Recoveries 180 544 649 1,858  
Ending balance 78,075 70,083 78,075 70,083  
Initial Allowance on PCD Loans   0   9,950  
Real Estate [Member]          
Loans, individually evaluated for impairment 24,154   24,154   $ 22,459
Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,006   5,006   5,028
Other Collateral [Member]          
Loans, individually evaluated for impairment 275   275   219
Collateral Pledged [Member]          
Loans, individually evaluated for impairment 29,435   29,435   27,706
Allowance for loans, individually evaluated for impairment 4,225   4,225   5,822
Home Equity Line of Credit [Member]          
Beginning balance 1,609 1,521 1,613 1,044  
Provision for credit losses (7) 105 1 580  
Charge-offs 0 0 (12) 0  
Recoveries 0 0 0 0  
Ending balance 1,602 1,626 1,602 1,626  
Initial Allowance on PCD Loans   0   2  
Home Equity Line of Credit [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 304   304   205
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
Home Equity Line of Credit [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 304   304   205
Allowance for loans, individually evaluated for impairment 0   0   0
Commercial Real Estate Portfolio Segment [Member]          
Beginning balance 33,330 30,565 33,468 25,555  
Provision for credit losses 668 275 494 (359)  
Charge-offs 0 (37) 0 (78)  
Recoveries 23 153 59 209  
Ending balance 34,021 30,956 34,021 30,956  
Initial Allowance on PCD Loans   0   5,629  
Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 16,910   16,910   19,179
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] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 16,910   16,910   19,179
Allowance for loans, individually evaluated for impairment 2,732   2,732   3,498
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]          
Beginning balance 21,773 20,723 22,641 15,960  
Provision for credit losses (420) 502 (1,324) 1,744  
Charge-offs 0 (37) 0 (37)  
Recoveries 17 0 53 13  
Ending balance 21,370 21,188 21,370 21,188  
Initial Allowance on PCD Loans   0   3,508  
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 14,004   14,004   14,764
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] | Non-owner Occupied [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 14,004   14,004   14,764
Allowance for loans, individually evaluated for impairment 1,892   1,892   2,652
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]          
Beginning balance 11,557 9,842 10,827 9,595  
Provision for credit losses 1,088 (227) 1,818 (2,103)  
Charge-offs 0 0 0 (41)  
Recoveries 6 153 6 196  
Ending balance 12,651 9,768 12,651 9,768  
Initial Allowance on PCD Loans   0   2,121  
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 2,906   2,906   4,415
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 Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 2,906   2,906   4,415
Allowance for loans, individually evaluated for impairment 840   840   846
Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 3,122   3,122   461
Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,006   5,006   5,028
Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Commercial and Industrial Portfolio Segment [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 8,128   8,128   5,489
Allowance for loans, individually evaluated for impairment 1,151   1,151   1,966
Commercial and Industrial Portfolio Segment [Member] | Term [Member]          
Beginning balance 14,792 12,342 12,991 8,577  
Provision for credit losses 1,026 2,055 2,955 3,796  
Charge-offs (1,878) (466) (2,006) (594)  
Recoveries 16 232 16 1,026  
Ending balance 13,956 14,163 13,956 14,163  
Initial Allowance on PCD Loans   0   1,358  
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 432   432   39
Commercial and Industrial Portfolio Segment [Member] | Term [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 4,847   4,847   2,207
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] | Term [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 5,279   5,279   2,246
Allowance for loans, individually evaluated for impairment 412   412   1,205
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member]          
Beginning balance 6,503 5,000 6,389 4,802  
Provision for credit losses (158) 203 (193) (1,437)  
Charge-offs 0 (99) 0 (135)  
Recoveries 1 0 150 0  
Ending balance 6,346 5,104 6,346 5,104  
Initial Allowance on PCD Loans   0   1,874  
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 2,690   2,690   422
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 159   159   2,821
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Commercial and Industrial Portfolio Segment [Member] | Lines of Credit [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 2,849   2,849   3,243
Allowance for loans, individually evaluated for impairment 739   739   761
Total Commercial and Industrial Portfolio Segment [Member]          
Beginning balance 21,295 17,342 19,380 13,379  
Provision for credit losses 868 2,258 2,762 2,359  
Charge-offs (1,878) (565) (2,006) (729)  
Recoveries 17 232 166 1,026  
Ending balance 20,302 19,267 20,302 19,267  
Initial Allowance on PCD Loans   0   3,232  
Residential Real Estate Portfolio Segment [Member]          
Beginning balance 13,004 9,178 10,314 7,993  
Provision for credit losses 333 569 3,043 1,109  
Charge-offs 0 (17) (43) (30)  
Recoveries 6 11 29 79  
Ending balance 13,343 9,741 13,343 9,741  
Initial Allowance on PCD Loans   0   590  
Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 3,818   3,818   2,614
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] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 3,818   3,818   2,614
Allowance for loans, individually evaluated for impairment 322   322   338
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]          
Beginning balance 4,169 3,190 3,597 3,677  
Provision for credit losses 55 146 625 (349)  
Charge-offs 0 0 0 0  
Recoveries 0 9 2 17  
Ending balance 4,224 3,345 4,224 3,345  
Initial Allowance on PCD Loans   0   0  
Residential Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 567   567   415
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] | Non-owner Occupied [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 567   567   415
Allowance for loans, individually evaluated for impairment 116   116   116
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member]          
Beginning balance 8,835 5,988 6,717 4,316  
Provision for credit losses 278 423 2,418 1,458  
Charge-offs 0 (17) (43) (30)  
Recoveries 6 2 27 62  
Ending balance 9,119 6,396 9,119 6,396  
Initial Allowance on PCD Loans   0   590  
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 3,251   3,251   2,199
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
Residential Real Estate Portfolio Segment [Member] | Owner Occupied [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 3,251   3,251   2,199
Allowance for loans, individually evaluated for impairment 206   206   222
Construction and Development [Member]          
Beginning balance 6,752 6,214 7,186 4,789  
Provision for credit losses 227 731 (207) 1,809  
Charge-offs 0 0 0 (72)  
Recoveries 0 0 0 0  
Ending balance 6,979 6,945 6,979 6,945  
Initial Allowance on PCD Loans   0   419  
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
Construction and Development [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 0   0   0
Allowance for loans, individually evaluated for impairment 0   0   0
Consumer Portfolio Segment [Member]          
Beginning balance 1,285 1,113 1,158 772  
Provision for credit losses 184 162 473 565  
Charge-offs (232) (307) (639) (796)  
Recoveries 131 148 376 497  
Ending balance 1,368 1,116 1,368 1,116  
Initial Allowance on PCD Loans   0   78  
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 275   275   219
Consumer Portfolio Segment [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 275   275   219
Allowance for loans, individually evaluated for impairment 20   20   20
Finance Leases Portfolio Segment [Member]          
Beginning balance 205 221 201 204  
Provision for credit losses 7 (10) 11 7  
Charge-offs 0 0 0 0  
Recoveries 0 0 0 0  
Ending balance 212 211 212 211  
Initial Allowance on PCD Loans   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
Finance Leases Portfolio Segment [Member] | Collateral Pledged [Member]          
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]          
Beginning balance 230 208 211 162  
Provision for credit losses 20 13 123 12  
Charge-offs (5) 0 (105) 0  
Recoveries 3 0 19 47  
Ending balance 248 221 248 221  
Initial Allowance on PCD Loans   $ 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
Commercial Portfolio Segment [Member] | Credit Card Receivable [Member] | Collateral Pledged [Member]          
Loans, individually evaluated for impairment 0   0   0
Allowance for loans, individually evaluated for impairment $ 0   $ 0   $ 0