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v3.22.2.2

Note 1 - Basis of Presentation (Details Textual) |  | 9 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Jan. 01, 2021 USD ($) | Sep. 30, 2022 USD ($) | Jun. 30, 2022 USD ($) | Dec. 31, 2021 USD ($) | Sep. 30, 2021 USD ($) | Jun. 30, 2021 USD ($) | Dec. 31, 2020 USD ($)
Number of Operating Segments |  |  |  | 1 |  |  |  |  |  |
Retained Earnings (Accumulated Deficit), Total |  | $ 237,585,000 | [1] | $ 285,096,000 |  | $ 264,824,000 | [2] |  |  |
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Total |  |  |  | 1,060,000.00 |  |  |  |  |  |
Minimum Principal Balance of Loans for Quarterly Rating Review |  |  |  | 500,000 |  |  |  |  |  |
Financing Receivable, Accrued Interest, after Allowance for Credit Loss |  |  |  | 7,280,000 |  | 7,540,000 |  |  |  |
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance | [3] | 66,000 |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss, Ending Balance |  | 26,182,000 | [4] | 29,388,000 | $ 29,749,000 | 27,858,000 | [2] | $ 29,877,000 | $ 31,857,000 | $ 26,182,000
Deferred Tax Assets, Net of Valuation Allowance, Total | [5] | 17,493,000 |  |  |  |  |  |  |  |
Other Assets, Total |  |  |  | 107,838,000 |  | $ 106,691,000 | [2] |  |  |
Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss, Ending Balance |  | $ 5,880,000 |  |  |  |  |  |  |  |
Other Liabilities [Member] |  |  |  |  |  |  |  |  |  |
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance |  |  |  | $ 1,420,000 |  |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |  |
Effective Income Tax Rate Reconciliation, Percent, Total |  | 23.37% |  |  |  |  |  |  |  |
Accounting Standards Update 2016-13 [Member] |  |  |  |  |  |  |  |  |  |
Other Assets, Total |  | $ 57,000 |  |  |  |  |  |  |  |
Accounting Standards Update 2016-13 [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss, Ending Balance |  | 57,000 |  |  |  |  |  |  |  |
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |  |
Retained Earnings (Accumulated Deficit), Total | [1] | (5,871,000) |  |  |  |  |  |  |  |
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance | [3] | 509,000 |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss, Ending Balance |  | 13,107,000 | [4] |  |  |  |  |  |  | $ 13,107,000
Deferred Tax Assets, Net of Valuation Allowance, Total | [5] | $ 1,813,000 |  |  |  |  |  |  |  |
[1] | Net adjustment to retained earnings related to the adoption of ASU 2016-13.
[2] | Derived from audited financial statements
[3] | Adjustment to the reserve for unfunded commitments related to the adoption of ASU 2016-13.
[4] | 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.
[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.

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