XML 76 R65.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Note 3 - Loans and Allowance for Credit Losses on Loans - Allowance for Loan Losses (Details) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Commercial real estate - non-owner occupied $ 80,897,000 $ 75,673,000 $ 79,374,000 $ 73,531,000 $ 73,531,000
Loans, individually evaluated for impairment 27,740,000   27,740,000   30,842,000
Commercial real estate - non-owner occupied 1,075,000 2,150,000 2,250,000 4,400,000  
Commercial real estate - non-owner occupied (347,000) (320,000) (609,000) (690,000) (7,512,000)
Commercial real estate - non-owner occupied 530,000 207,000 1,140,000 469,000  
Commercial real estate - non-owner occupied 82,155,000 77,710,000 82,155,000 77,710,000 79,374,000
Allowance for loans, individually evaluated for impairment 4,118,000   4,118,000   3,833,000
Real Estate [Member]          
Loans, individually evaluated for impairment 21,386,000   21,386,000   26,318,000
Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,793,000   5,793,000   4,189,000
Other Collateral [Member]          
Loans, individually evaluated for impairment 561,000   561,000   335,000
Commercial Real Estate Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 33,053,000 33,098,000 33,800,000 33,468,000 33,468,000
Loans, individually evaluated for impairment 11,572,000   11,572,000   18,005,000
Commercial real estate - non-owner occupied (10,364,000) 215,000 (11,131,000) (174,000)  
Commercial real estate - non-owner occupied 0 0 0 0  
Commercial real estate - non-owner occupied 62,000 17,000 82,000 36,000  
Commercial real estate - non-owner occupied 22,751,000 33,330,000 22,751,000 33,330,000 33,800,000
Allowance for loans, individually evaluated for impairment 1,876,000   1,876,000   2,416,000
Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 11,572,000   11,572,000   18,005,000
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 and Industrial Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 20,174,000 20,023,000 20,854,000 19,380,000 19,380,000
Loans, individually evaluated for impairment 9,215,000   9,215,000   7,272,000
Commercial real estate - non-owner occupied 7,045,000 1,267,000 5,931,000 1,894,000  
Commercial real estate - non-owner occupied (67,000) (57,000) (90,000) (128,000)  
Commercial real estate - non-owner occupied 302,000 62,000 759,000 149,000  
Commercial real estate - non-owner occupied 27,454,000 21,295,000 27,454,000 21,295,000 20,854,000
Allowance for loans, individually evaluated for impairment 1,860,000   1,860,000   1,085,000
Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 3,231,000   3,231,000   3,083,000
Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,793,000   5,793,000   4,189,000
Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 191,000   191,000   0
Residential Real Estate Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 16,557,000 12,349,000 13,598,000 10,314,000 10,314,000
Loans, individually evaluated for impairment 6,019,000   6,019,000   4,763,000
Commercial real estate - non-owner occupied 1,018,000 686,000 3,976,000 2,710,000  
Commercial real estate - non-owner occupied (7,000) (43,000) (21,000) (43,000)  
Commercial real estate - non-owner occupied 5,000 12,000 20,000 23,000  
Commercial real estate - non-owner occupied 17,573,000 13,004,000 17,573,000 13,004,000 13,598,000
Allowance for loans, individually evaluated for impairment 370,000   370,000   314,000
Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 6,019,000   6,019,000   4,763,000
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
Construction and Development [Member]          
Commercial real estate - non-owner occupied 7,459,000 6,735,000 7,593,000 7,186,000 7,186,000
Loans, individually evaluated for impairment 0   0   0
Commercial real estate - non-owner occupied 2,570,000 17,000 2,436,000 (434,000)  
Commercial real estate - non-owner occupied 0 0 0 0 0
Commercial real estate - non-owner occupied 0 0 0 0  
Commercial real estate - non-owner occupied 10,029,000 6,752,000 10,029,000 6,752,000 7,593,000
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]          
Commercial real estate - non-owner occupied 1,500,000 1,186,000 1,407,000 1,158,000 1,158,000
Loans, individually evaluated for impairment 370,000   370,000   335,000
Commercial real estate - non-owner occupied 1,108,000 201,000 1,300,000 289,000  
Commercial real estate - non-owner occupied (203,000) (208,000) (413,000) (407,000) (865,000)
Commercial real estate - non-owner occupied 147,000 106,000 258,000 245,000  
Commercial real estate - non-owner occupied 2,552,000 1,285,000 2,552,000 1,285,000 1,407,000
Allowance for loans, individually evaluated for impairment 12,000   12,000   18,000
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 370,000   370,000   335,000
Finance Leases Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 232,000 199,000 220,000 201,000 201,000
Loans, individually evaluated for impairment 0   0   0
Commercial real estate - non-owner occupied 179,000 6,000 191,000 4,000  
Commercial real estate - non-owner occupied 0 0 0 0 0
Commercial real estate - non-owner occupied 0 0 0 0  
Commercial real estate - non-owner occupied 411,000 205,000 411,000 205,000 220,000
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
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 21,823,000 21,669,000 22,133,000 22,641,000 22,641,000
Loans, individually evaluated for impairment 8,199,000   8,199,000   2,586,000
Commercial real estate - non-owner occupied (8,808,000) 87,000 (9,134,000) (904,000)  
Commercial real estate - non-owner occupied 0 0 0 0 0
Commercial real estate - non-owner occupied 17,000 17,000 33,000 36,000  
Commercial real estate - non-owner occupied 13,032,000 21,773,000 13,032,000 21,773,000 22,133,000
Allowance for loans, individually evaluated for impairment 1,066,000   1,066,000   812,000
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 8,199,000   8,199,000   2,586,000
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 4,731,000 4,144,000 4,282,000 3,597,000 3,597,000
Loans, individually evaluated for impairment 545,000   545,000   558,000
Commercial real estate - non-owner occupied (483,000) 24,000 (34,000) 570,000  
Commercial real estate - non-owner occupied 0 0 0 0 0
Commercial real estate - non-owner occupied 0 1,000 0 2,000  
Commercial real estate - non-owner occupied 4,248,000 4,169,000 4,248,000 4,169,000 4,282,000
Allowance for loans, individually evaluated for impairment 116,000   116,000   116,000
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 545,000   545,000   558,000
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 11,230,000 11,429,000 11,667,000 10,827,000 10,827,000
Loans, individually evaluated for impairment 3,373,000   3,373,000   15,419,000
Commercial real estate - non-owner occupied (1,556,000) 128,000 (1,997,000) 730,000  
Commercial real estate - non-owner occupied 0 0 0 0 0
Commercial real estate - non-owner occupied 45,000 0 49,000 0  
Commercial real estate - non-owner occupied 9,719,000 11,557,000 9,719,000 11,557,000 11,667,000
Allowance for loans, individually evaluated for impairment 810,000   810,000   1,604,000
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 3,373,000   3,373,000   15,419,000
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 11,826,000 8,205,000 9,316,000 6,717,000 6,717,000
Loans, individually evaluated for impairment 5,474,000   5,474,000   4,205,000
Commercial real estate - non-owner occupied 1,501,000 662,000 4,010,000 2,140,000  
Commercial real estate - non-owner occupied (7,000) (43,000) (21,000) (43,000) (43,000)
Commercial real estate - non-owner occupied 5,000 11,000 20,000 21,000  
Commercial real estate - non-owner occupied 13,325,000 8,835,000 13,325,000 8,835,000 9,316,000
Allowance for loans, individually evaluated for impairment 254,000   254,000   198,000
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 5,474,000   5,474,000   4,205,000
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Term [Member] | Commercial and Industrial Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 13,916,000 13,998,000 14,359,000 12,991,000 12,991,000
Loans, individually evaluated for impairment 6,932,000   6,932,000   4,390,000
Commercial real estate - non-owner occupied 7,478,000 851,000 6,805,000 1,929,000  
Commercial real estate - non-owner occupied (67,000) (57,000) (90,000) (128,000) (2,298,000)
Commercial real estate - non-owner occupied 302,000 0 555,000 0  
Commercial real estate - non-owner occupied 21,629,000 14,792,000 21,629,000 14,792,000 14,359,000
Allowance for loans, individually evaluated for impairment 1,248,000   1,248,000   377,000
Term [Member] | Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 1,049,000   1,049,000   302,000
Term [Member] | Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,692,000   5,692,000   4,088,000
Term [Member] | Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 191,000   191,000   0
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 6,258,000 6,025,000 6,495,000 6,389,000 6,389,000
Loans, individually evaluated for impairment 2,283,000   2,283,000   2,882,000
Commercial real estate - non-owner occupied (433,000) 416,000 (874,000) (35,000)  
Commercial real estate - non-owner occupied 0 0 0 0 (3,633,000)
Commercial real estate - non-owner occupied 0 62,000 204,000 149,000  
Commercial real estate - non-owner occupied 5,825,000 6,503,000 5,825,000 6,503,000 6,495,000
Allowance for loans, individually evaluated for impairment 612,000   612,000   708,000
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 2,182,000   2,182,000   2,781,000
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 101,000   101,000   101,000
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Home Equity Line of Credit [Member]          
Commercial real estate - non-owner occupied 1,666,000 1,618,000 1,660,000 1,613,000 1,613,000
Loans, individually evaluated for impairment 564,000   564,000   467,000
Commercial real estate - non-owner occupied (519,000) (9,000) (515,000) 8,000  
Commercial real estate - non-owner occupied 0 0 0 (12,000)  
Commercial real estate - non-owner occupied 0 0 2,000 0  
Commercial real estate - non-owner occupied 1,147,000 1,609,000 1,147,000 1,609,000 1,660,000
Allowance for loans, individually evaluated for impairment 0   0   0
Home Equity Line of Credit [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 564,000   564,000   467,000
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
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member]          
Commercial real estate - non-owner occupied 256,000 465,000 242,000 211,000 211,000
Loans, individually evaluated for impairment 0   0   0
Commercial real estate - non-owner occupied 38,000 (233,000) 62,000 103,000  
Commercial real estate - non-owner occupied (70,000) (12,000) (85,000) (100,000) (661,000)
Commercial real estate - non-owner occupied 14,000 10,000 19,000 16,000  
Commercial real estate - non-owner occupied 238,000 $ 230,000 238,000 $ 230,000 242,000
Allowance for loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment $ 0   $ 0   $ 0