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Note 1 - Basis of Presentation - Impact of ASU 2016-13 (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | --- | ---
Securities available for sale, fair value |  | $ 76,292 | $ 83,358 | [1] | $ 83,358 |
Allowance for credit losses on loans |  | (27,858) | (26,182) | [2] | (26,182) | $ (18,425)
Deferred Tax Assets, Net of Valuation Allowance, Total |  | 18,895 | 17,493 | [3] | 23,492 |
Accrued interest receivable - loans |  | 7,900 | 9,052 | [4] | 9,052 |
Allowance for credit losses on off-balance sheet credit exposures | [5] |  | 66 |  |  |
Retained Earnings (Accumulated Deficit), Ending Balance |  | $ 264,824 | 237,585 | [6] | 237,585 |
Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |
Loans |  |  | 2,146,972 |  |  |
Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |
Loans | [4] |  | 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 | [2] |  | (39,289) |  |  |
Deferred Tax Assets, Net of Valuation Allowance, Total | [3] |  | 19,306 |  |  |
Accrued interest receivable - loans | [4] |  | 9,109 |  |  |
Allowance for credit losses on off-balance sheet credit exposures | [5] |  | 575 |  |  |
Retained Earnings (Accumulated Deficit), Ending Balance | [6] |  | 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 | [4] |  | 45,535 |  |  |
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |  |  |
Allowance for credit losses on loans |  |  |  |  | $ (13,107) |
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 | [2] |  | (13,107) |  |  |
Deferred Tax Assets, Net of Valuation Allowance, Total | [3] |  | 1,813 |  |  |
Accrued interest receivable - loans | [4] |  | 57 |  |  |
Allowance for credit losses on off-balance sheet credit exposures | [5] |  | 509 |  |  |
Retained Earnings (Accumulated Deficit), Ending Balance | [6] |  | (5,870) |  |  |
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 | [4] |  | $ 5,875 |  |  |
[1] | Per our analysis no ACL was necessary for investment securities available for sale.
[2] | Calculated adjustment to the ACL related to the adoption of ASU 2016-13. Includes additional reserve related to purchased deteriorated loans of $5.88 million.
[3] | 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.
[4] | 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.
[5] | Adjustment to the reserve for unfunded commitments related to the adoption of ASU 2016-13.
[6] | Net adjustment to retained earnings related to the adoption of ASU 2016-13.

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