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v3.24.1

Note 1 - Nature of Banking Activities and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes Tables |
Accounting Standards Update and Change in Accounting Principle [Table Text Block] |
|  | January 1, 2023 |  |  | December 31, 2022 |  |  |  |  |
|  | As reported Under |  |  | Pre-ASC 326 |  |  | Impact of ASC |
(dollars in thousands) |  | ASC 326 |  |  | Adoption |  |  | 326 Adoption |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses on held to maturity securities: |  |  |  |  |  |  |  |  |  |  |  |
Corporate securities |  |  | 134 |  |  |  | - |  |  |  | 134 |
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |  |  | - |
Construction and land development |  |  | 233 |  |  |  | 546 |  |  |  | (313 | )
Secured by 1-4 family residential |  |  | 2,517 |  |  |  | 1,108 |  |  |  | 1,409 |
Other real estate loans |  |  | 5,311 |  |  |  | 3,609 |  |  |  | 1,702 |
Commercial and industrial loans |  |  | 1,487 |  |  |  | 1,874 |  |  |  | (387 | )
Consumer and other loans |  |  | 84 |  |  |  | 309 |  |  |  | (225 | )
Allowance for credit losses on loans |  |  | 9,632 |  |  |  | 7,446 |  |  |  | 2,186 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses for unfunded commitments |  |  | 153 |  |  |  | - |  |  |  | 153 |

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