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Note 3 - Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

Financing Receivable, Allowance for Credit Loss [Table Text Block]

						Commercial
(Dollars in thousands)						and								Commercial				Construction				Residential
		Agricultural				Industrial				Consumer				Real Estate				Real Estate				Real Estate				Unallocated				Total
Allowance for Loan Losses Three Months Ended June 30, 2020
Beginning balance		$	347			$	853			$	220			$	1,960			$	124			$	1,061			$	225			$	4,790
Charge-offs			-				(17	)			(95	)			-				-				(7	)			-				(119	)
Recoveries			-				-				66				-				-				13				-				79
Provision			(95	)			562				52				873				(45	)			(122	)			(225	)			1,000
Ending balance		$	252			$	1,398			$	243			$	2,833			$	79			$	945			$	-			$	5,750
Six Months Ended
June 30, 2020
Beginning balance		$	471			$	655			$	270			$	1,663			$	76			$	640			$	282			$	4,057
Charge-offs			—				(17	)			(184	)			—				—				(7	)			—				(208	)
Recoveries			—				1				110				—				—				15				—				126
Provision			(219	)			759				47				1,170				3				297				(282	)			1,775
Ending balance		$	252			$	1,398			$	243			$	2,833			$	79			$	945			$	-			$	5,750
Individually evaluated for impairment		$	—			$	31			$	6			$	235			$	—			$	225			$	—			$	497
Collectively evaluated for impairment		$	252			$	1,367			$	236			$	2,599			$	79			$	720			$	—			$	5,253
Loans
June 30, 2020
Individually evaluated for impairment		$	379			$	321			$	24			$	2,246			$	—			$	2,326							$	5,296
Collectively evaluated for impairment			50,556				237,852				33,745				359,696				15,576				200,104								897,529
Acquired with deteriorated credit quality			—				3,839				—				1,121				—				208								5,168
Ending balance		$	50,935			$	242,012			$	33,769			$	363,063			$	15,576			$	202,638							$	907,993

						Commercial
(Dollars in thousands)						and								Commercial				Construction				Residential
		Agricultural				Industrial				Consumer				Real Estate				Real Estate				Real Estate				Unallocated				Total
Allowance for Loan Losses Three Months Ended June 30, 2019
Beginning balance		$	424			$	857			$	336			$	1,863			$	40			$	558			$	652			$	4,730
Charge-offs			-				(1	)			(45	)			-				-				(15	)			-				(61	)
Recoveries			65				3				39				4				-				21				-				132
Provision			(127	)			(41	)			5				531				3				(42	)			(329	)			-
Ending balance		$	362			$	818			$	335			$	2,398			$	43			$	522			$	323			$	4,801
Allowance for Loan Losses Six Months Ended June 30, 2019
Beginning balance		$	481			$	892			$	254			$	1,926			$	38			$	537			$	545			$	4,673
Charge-offs			-				(2	)			(151	)			-				-				(14	)			-				(167	)
Recoveries			65				20				88				6				-				116				-				295
Provision			(184	)			(92	)			144				466				5				(117	)			(222	)			-
Ending balance		$	362			$	818			$	335			$	2,398			$	43			$	522			$	323			$	4,801
Individually evaluated for impairment		$	80			$	84			$	10			$	605			$	-			$	159			$	-			$	938
Collectively evaluated for impairment		$	282			$	734			$	325			$	1,793			$	43			$	363			$	323			$	3,863
Loans
June 30, 2019
Individually evaluated for impairment		$	389			$	362			$	54			$	2,937			$	-			$	2,613							$	6,355
Collectively evaluated for impairment			40,492				84,720				24,628				138,005				9,948				93,079								390,872
Acquired with deteriorated credit quality			-				-				-				-				-				-								-
Ending balance		$	40,881			$	85,082			$	24,682			$	140,942			$	9,948			$	95,692							$	397,227

						Commercial
(Dollars in thousands)						and								Commercial				Construction				Residential
		Agricultural				Industrial				Consumer				Real Estate				Real Estate				Real Estate				Unallocated				Total
December 31, 2019
Individually evaluated for impairment		$	103			$	-			$	4			$	13			$	-			$	235			$	-			$	355
Collectively evaluated for impairment		$	368			$	655			$	266			$	1,650			$	76			$	405			$	282			$	3,702
Loans
December 31, 2019
Individually evaluated for impairment		$	924			$	259			$	17			$	2,288			$	-			$	2,434							$	5,922
Collectively evaluated for impairment		$	56,415			$	141,583			$	38,524			$	323,358			$	13,411			$	215,106								788,397
Acquired with deteriorated credit quality			-				6,241				313				733				-				442								7,729
Ending balance		$	57,339			$	148,083			$	38,854			$	326,379			$	13,411			$	217,982							$	802,048

Financing Receivable Credit Quality Indicators [Table Text Block]

(Dollars in thousands)		Agricultural								Commercial and Industrial								Commercial Real Estate
		June 30,				December 31,				June 30,				December 31,				June 30,				December 31,
		2020				2019				2020				2019				2020				2019
Pass		$	46,822			$	55,866			$	236,874			$	146,728			$	356,813			$	322,105
Special Mention			3,734				1,094				1,040				1,081				2,537				1,332
Substandard			379				379				4,098				274				3,492				2,942
Doubtful			-				-				-				-				221				-
		$	50,935			$	57,339			$	242,012			$	148,083			$	363,063			$	326,379

(Dollars in thousands)		Consumer								Construction Real Estate								Residential Real Estate
		June 30,				December 31,				June 30,				December 31,				June 30,				December 31,
		2020				2019				2020				2019				2020				2019
Performing		$	33,746			$	38,838			$	15,576			$	13,411			$	201,809			$	216,651
Nonperforming			-				-				-				-				-				-
Nonaccrual			23				16				-				-				829				1,331
		$	33,769			$	38,854			$	15,576			$	13,411			$	202,638			$	217,982

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

		Three Months Ended June 30, 2020												Six Months Ended June 30, 2020
						Pre-				Post-								Pre-				Post-
						Modification				Modification								Modification				Modification
						Outstanding				Outstanding								Outstanding				Outstanding
(Dollars in thousands)		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Loans				Investment				Investment				Loans				Investment				Investment
Agricultural			1			$	68			$	68				1			$	68			$	68
Commercial Real Estate			2				1,882				1,882				2				1,882				1,882
Total			3			$	1,950			$	1,950				3			$	1,950			$	1,950

		Three Months Ended								Six Months Ended
		June 30, 2020								June 30, 2020
(Dollars in thousands)		Number				Recorded				Number				Recorded
		of Loans				Investment				of Loans				Investment
Agricultural			1			$	68				1			$	68
Commercial Real Estate			2				1,882				2				1,882
Total			3			$	1,950				3			$	1,950

Impaired Financing Receivables [Table Text Block]

						Unpaid
(Dollars in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
June 30, 2020
With no related allowance recorded
Agricultural		$	379			$	440			$	-
Commercial and industrial			-				-				-
Consumer			-				-				-
Construction real estate			-				-				-
Commercial real estate			-				-				-
Residential real estate			22				25				-
Subtotal			401				465				-
With an allowance recorded
Agricultural			-				-				-
Commercial and industrial			321				404				31
Consumer			24				24				6
Construction real estate			-				-				-
Commercial real estate			2,246				2,836				235
Residential real estate			2,304				2,392				225
Subtotal			4,895				5,656				497
Total
Agricultural			379				440				-
Commercial and industrial			321				404				31
Consumer			24				24				6
Construction real estate			-				-				-
Commercial real estate			2,246				2,836				235
Residential real estate			2,326				2,417				225
Total		$	5,296			$	6,121			$	497

						Unpaid
(Dollars in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
December 31, 2019
With no related allowance recorded
Agricultural		$	545			$	545			$	-
Commercial and industrial			259				340				-
Consumer			-				-				-
Construction real estate			-				-				-
Commercial real estate			1,882				2,471				-
Residential real estate			42				42				-
Subtotal			2,728				3,398				-
With an allowance recorded
Agricultural			379				439				103
Commercial and industrial			-				-				-
Consumer			17				18				4
Construction real estate			-				-				-
Commercial real estate			406				406				13
Residential real estate			2,392				2,460				235
Subtotal			3,194				3,323				355
Total
Agricultural			924				984				103
Commercial and industrial			259				340				-
Consumer			18				18				4
Construction real estate			-				-				-
Commercial real estate			2,287				2,877				13
Residential real estate			2,434				2,502				235
Total		$	5,922			$	6,721			$	355

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
Three Months Ended June 30, 2020
With no related allowance recorded
Agricultural		$	190			$	-
Commercial and industrial			129				-
Consumer			-				-
Construction real estate			-				-
Commercial real estate			941				-
Residential real estate			49				-
Subtotal			1,309				-
With an allowance recorded
Agricultural			190				-
Commercial and industrial			167				-
Consumer			19				-
Construction real estate			-				-
Commercial real estate			1,312				5
Residential real estate			2,339				22
Subtotal			4,027				27
Total
Agricultural			380				-
Commercial and industrial			296				-
Consumer			19				-
Construction real estate			-				-
Commercial real estate			2,253				5
Residential real estate			2,388				22
Total		$	5,336			$	27

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
Three Months Ended June 30, 2019
With no related allowance recorded
Agricultural		$	-			$	-
Commercial and industrial			-				6
Consumer			-				-
Construction real estate			-				-
Commercial real estate			506				32
Residential real estate			1,336				25
Subtotal			1,842				63
With an allowance recorded
Agricultural			389				-
Commercial and industrial			193				-
Consumer			58				-
Construction real estate			-				-
Commercial real estate			882				-
Residential real estate			2,517				-
Subtotal			4,039				-
Total
Agricultural			389				-
Commercial and industrial			193				6
Consumer			59				-
Construction real estate			-				-
Commercial real estate			1,387				32
Residential real estate			3,853				25
Total		$	5,881			$	63

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
Six Months Ended June 30, 2020
With no related allowance recorded
Agricultural		$	308			$	-
Commercial and industrial			173				-
Consumer			-				-
Construction real estate			-				-
Commercial real estate			1,255				-
Residential real estate			46				-
Subtotal			1,782				-
With an allowance recorded
Agricultural			253				-
Commercial and industrial			116				-
Consumer			19				-
Construction real estate			-				-
Commercial real estate			1,005				12
Residential real estate			2,356				52
Subtotal			3,749				64
Total
Agricultural			561				-
Commercial and industrial			289				-
Consumer			19				-
Construction real estate			-				-
Commercial real estate			2,260				12
Residential real estate			2,402				52
Total		$	5,531			$	64

		Average				Interest
(Dollars in thousands)		Recorded				Income
		Investment				Recognized
Six Months Ended June 30, 2019
With no related allowance recorded
Agricultural		$	62			$	-
Commercial and industrial			-				10
Consumer			-				-
Construction real estate			-				-
Commercial real estate			49				75
Residential real estate			174				54
Subtotal			285				139
With an allowance recorded
Agricultural			390				-
Commercial and industrial			136				-
Consumer			69				-
Construction real estate			-				-
Commercial real estate			1,340				-
Residential real estate			2,498				-
Subtotal			4,433				-
Total
Agricultural			452				-
Commercial and industrial			136				10
Consumer			70				-
Construction real estate			-				-
Commercial real estate			1,388				75
Residential real estate			2,672				54
Total		$	4,718			$	139

Financing Receivable, Past Due [Table Text Block]

										Loans
		Loans				Loans				Past Due																Loans
		Past Due				Past Due				Greater																90 Days Past
(Dollars in thousands)		30 to 59				60 to 89				Than 90								Loans Not				Total				Due and
		Days (1)				Days (1)				Days (1)				Total (1)				Past Due				Loans				Accruing
June 30, 2020
Agricultural		$	-			$	-			$	379			$	379			$	50,556			$	50,935			$	-
Commercial and industrial			103				-				680				783				241,229				242,012				-
Consumer			5				-				10				15				33,754				33,769				-
Commercial real estate			1,955				8				2,103				4,066				358,997				363,063				-
Construction real estate			-				-				-				-				15,576				15,576				-
Residential real estate			246				412				81				739				201,899				202,638				-
		$	2,309			$	420			$	3,253			$	5,982			$	902,011			$	907,993			$	-
December 31, 2019
Agricultural		$	-			$	68			$	-			$	68			$	57,271			$	57,339			$	-
Commercial and industrial			542				15				259				816				147,267				148,083				-
Consumer			121				19				11				151				38,703				38,854				-
Commercial real estate			-				-				1,882				1,882				324,497				326,379				-
Construction real estate			-				-				-				-				13,411				13,411				-
Residential real estate			2,466				582				393				3,441				214,541				217,982				-
		$	3,129			$	684			$	2,545			$	6,358			$	795,690			$	802,048			$	-

Financing Receivable, Nonaccrual [Table Text Block]

(Dollars in thousands)		June 30,				December 31,
		2020				2019
Agricultural		$	379			$	379
Commercial and industrial			758				776
Consumer			23				16
Commercial real estate			2,146				2,185
Construction real estate			-				-
Residential real estate			829				1,331
		$	4,135			$	4,687

Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]

(Dollars in thousands)		Acquired				Acquired				Acquired
		Impaired				Non-impaired				Total
Loans acquired - contractual payments		$	7,729			$	387,394			$	395,123
Nonaccretable difference			(2,928	)			-				(2,928	)
Expected cash flows			4,801				387,394				392,195
Accretable yield			(185	)			(1,656	)			(1,841	)
Carrying balance at acquisition date		$	4,616			$	385,738			$	390,354

(Dollars in thousands)		Acquired				Acquired				Acquired
		Impaired				Non-impaired				Total
Balance, January 1, 2020		$	(185	)		$	(1,581	)		$	(1,766	)
Accretion January 1, 2020 through March 31, 2020			-				50				50
Balance, March 31, 2020		$	(185	)		$	(1,531	)		$	(1,716	)
Accretion April 1, 2020 through June 30, 2020			45				11				56
Balance, June 30, 2020		$	(140	)		$	(1,520	)		$	(1,660	)

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-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953682-111524

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