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Note 1 - Basis of Presentation - Impact of ASU 2016-13 (Details) - USD ($) $ in Thousands | Jun. 30, 2021 | Mar. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Dec. 31, 2019
--- | --- | --- | --- | --- | --- | --- | ---
Securities available for sale, fair value |  | $ 79,842 |  |  | $ 83,358 | [1] | $ 83,358 | [2] |  |  |
Allowance for credit losses on loans |  | (31,857) | [3] | $ (34,563) | (26,182) | [4] | (26,182) | [2],[3] | $ (23,758) | $ (21,137) | $ (18,425)
Deferred Tax Assets, Net of Valuation Allowance, Total | [5] |  |  |  | 17,493 |  |  |  |  |  |
Accrued interest receivable - loans |  | 8,480 |  |  | 9,052 | [6] | 9,052 | [2] |  |  |
Allowance for credit losses on off-balance sheet credit exposures | [7] |  |  |  | 66 |  |  |  |  |  |
Retained Earnings (Accumulated Deficit), Ending Balance |  | $ 250,911 |  |  | 237,585 | [8] | 237,585 | [2] |  |  |
Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Loans |  |  |  |  | 2,146,972 |  |  |  |  |  |
Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Loans | [6] |  |  |  | 39,660 |  |  |  |  |  |
Allowance for credit losses on loans |  |  |  |  | (5,880) |  |  |  |  |  |
Accounting Standards Update 2016-13 [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses on loans |  |  |  |  | (57) |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |  |  |
Securities available for sale, fair value | [1] |  |  |  | 83,358 |  |  |  |  |  |
Allowance for credit losses on loans | [4] |  |  |  | (39,289) |  |  |  |  |  |
Deferred Tax Assets, Net of Valuation Allowance, Total | [5] |  |  |  | 19,306 |  |  |  |  |  |
Accrued interest receivable - loans | [6] |  |  |  | 9,109 |  |  |  |  |  |
Allowance for credit losses on off-balance sheet credit exposures | [7] |  |  |  | 575 |  |  |  |  |  |
Retained Earnings (Accumulated Deficit), Ending Balance | [8] |  |  |  | 231,714 |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Loans |  |  |  |  | 2,146,972 |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Loans | [6] |  |  |  | 45,535 |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |  |  |  |  |  |  |  |
Securities available for sale, fair value | [1] |  |  |  | 0 |  |  |  |  |  |
Allowance for credit losses on loans |  |  |  |  | (13,107) | [4] | $ (13,107) |  |  |  |
Deferred Tax Assets, Net of Valuation Allowance, Total | [5] |  |  |  | 1,813 |  |  |  |  |  |
Accrued interest receivable - loans | [6] |  |  |  | 57 |  |  |  |  |  |
Allowance for credit losses on off-balance sheet credit exposures | [7] |  |  |  | 509 |  |  |  |  |  |
Retained Earnings (Accumulated Deficit), Ending Balance | [8] |  |  |  | (5,871) |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Loans |  |  |  |  | 0 |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |  |
Loans | [6] |  |  |  | $ 5,875 |  |  |  |  |  |
[1] | Per our analysis no ACL was necessary for investment securities available-for-sale.
[2] | Derived from audited financial statements
[3] | Effective January 1, 2021, the Company adopted the current expected credit loss methodology ("CECL"), prior to January 1, 2021, the Company utilized the incurred credit loss methodology.
[4] | Calculated adjustment to the ACL related to the adoption of ASU 2016-13. Additional reserve related to purchased deteriorated loans of $5.88 million.
[5] | Effect of deferred tax assets related to the adjustment to the ACL form the adoption of ASU 2016-13 using a 23.37% tax rate.
[6] | Accrued interest receivable from acquired credit impaired loans of $57 thousand was reclassed to other assets and was offset by the reclass of the grossed up credit discount on acquired credit impaired loans of $57 thousand that was moved to the ACL for the purchased credit deteriorated loans.
[7] | Adjustment to the reserve for unfunded commitments related to the adoption of ASU 2016-13.
[8] | Net adjustment to retained earnings related to the adoption of ASU 2016-13.

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