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Note 8 - Loans Receivable and Credit Disclosures (Tables)

9 Months Ended

Sep. 30, 2020

Notes Tables

Schedule of Composition of Loans Receivable [Table Text Block]

		2020				2019
Real estate - construction		$	45,521			$	47,895
Real estate - 1 to 4 family residential			211,239				201,510
Real estate - commercial			491,399				435,850
Real estate - agricultural			157,495				160,771
Commercial 1			152,707				84,084
Agricultural			102,199				111,945
Consumer and other			16,539				18,791
			1,177,099				1,060,846
Less:
Allowance for loan losses			(15,932	)			(12,619	)
Deferred loan fees 2			(2,104	)			(80	)
Loans receivable, net		$	1,159,063			$	1,048,147

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

		Three Months Ended September 30, 2020
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, June 30, 2020		$	849			$	2,505			$	6,864			$	1,713			$	1,994			$	1,830			$	250			$	16,005
Provision (credit) for loan losses			(105	)			80				583				(15	)			(5	)			(14	)			18				542
Recoveries of loans charged-off			-				2				1				-				9				-				272				284
Loans charged-off			-				(1	)			-				-				(582	)			(48	)			(268	)			(899	)
Balance, September 30, 2020		$	744			$	2,586			$	7,448			$	1,698			$	1,416			$	1,768			$	272			$	15,932

		Nine Months Ended September 30, 2020
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2019		$	672			$	2,122			$	5,362			$	1,326			$	1,458			$	1,478			$	201			$	12,619
Provision (credit) for loan losses			71				477				2,527				372				573				338				66				4,424
Recoveries of loans charged-off			1				5				3				-				13				-				277				299
Loans charged-off			-				(18	)			(444	)			-				(628	)			(48	)			(272	)			(1,410	)
Balance, September 30, 2020		$	744			$	2,586			$	7,448			$	1,698			$	1,416			$	1,768			$	272			$	15,932

		Three Months Ended September 30, 2019
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, June 30, 2019		$	721			$	1,847			$	4,906			$	1,301			$	1,590			$	1,332			$	172			$	11,869
Provision (credit) for loan losses			41				237				158				9				(112	)			10				36				379
Recoveries of loans charged-off			-				2				3				-				5				-				2				12
Loans charged-off			-				-				-				-				(326	)			-				-				(326	)
Balance, September 30, 2019		$	762			$	2,086			$	5,067			$	1,310			$	1,157			$	1,342			$	210			$	11,934

		Nine Months Ended September 30, 2019
						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2018		$	699			$	1,820			$	4,615			$	1,198			$	1,777			$	1,384			$	191			$	11,684
Provision (credit) for loan losses			63				265				437				112				(324	)			(42	)			34				545
Recoveries of loans charged-off			-				4				15				-				34				-				6				59
Loans charged-off			-				(3	)			-				-				(330	)			-				(21	)			(354	)
Balance, September 30, 2019		$	762			$	2,086			$	5,067			$	1,310			$	1,157			$	1,342			$	210			$	11,934

Allowance for Loan Losses Disaggregated on Basis of Impairment Analysis Method [Table Text Block]

2020						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	150			$	-			$	-			$	2			$	41			$	30			$	223
Collectively evaluated for impairment			744				2,436				7,448				1,698				1,414				1,727				242				15,709
Balance September 30, 2020		$	744			$	2,586			$	7,448			$	1,698			$	1,416			$	1,768			$	272			$	15,932

2019						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	209			$	-			$	-			$	-			$	-			$	-			$	209
Collectively evaluated for impairment			672				1,913				5,362				1,326				1,458				1,478				201				12,410
Balance December 31, 2019		$	672			$	2,122			$	5,362			$	1,326			$	1,458			$	1,478			$	201			$	12,619

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

2020						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	165			$	1,332			$	11,046			$	1,868			$	949			$	977			$	51			$	16,388
Collectively evaluated for impairment			45,356				209,907				480,353				155,627				151,758				101,222				16,488				1,160,711
Balance September 30, 2020		$	45,521			$	211,239			$	491,399			$	157,495			$	152,707			$	102,199			$	16,539			$	1,177,099

2019						1-4 Family
		Construction				Residential				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Individually evaluated for impairment		$	-			$	1,204			$	83			$	84			$	462			$	2,951			$	4			$	4,788
Collectively evaluated for impairment			47,895				200,306				435,767				160,687				83,622				108,994				18,787				1,056,058
Balance December 31, 2019		$	47,895			$	201,510			$	435,850			$	160,771			$	84,084			$	111,945			$	18,791			$	1,060,846

Impaired Financing Receivables [Table Text Block]

		2020												2019
						Unpaid												Unpaid
		Recorded				Principal				Related				Recorded				Principal				Related
		Investment				Balance				Allowance				Investment				Balance				Allowance
With no specific reserve recorded:
Real estate - construction		$	165			$	165			$	-			$	-			$	-			$	-
Real estate - 1 to 4 family residential			386				436				-				460				796				-
Real estate - commercial			11,046				11,836				-				83				435				-
Real estate - agricultural			1,868				1,885				-				84				97				-
Commercial			947				1,567				-				462				517				-
Agricultural			448				605				-				2,951				3,071				-
Consumer and other			10				10				-				4				4				-
Total loans with no specific reserve:			14,870				16,504				-				4,044				4,920				-
With an allowance recorded:
Real estate - construction			-				-				-				-				-				-
Real estate - 1 to 4 family residential			946				1,283				150				744				755				209
Real estate - commercial			-				-				-				-				-				-
Real estate - agricultural			-				-				-				-				-				-
Commercial			2				2				2				-				-				-
Agricultural			529				531				41				-				-				-
Consumer and other			41				43				30				-				-				-
Total loans with specific reserve:			1,518				1,859				223				744				755				209
Total
Real estate - construction			165				165				-				-				-				-
Real estate - 1 to 4 family residential			1,332				1,719				150				1,204				1,551				209
Real estate - commercial			11,046				11,836				-				83				435				-
Real estate - agricultural			1,868				1,885				-				84				97				-
Commercial			949				1,569				2				462				517				-
Agricultural			977				1,136				41				2,951				3,071				-
Consumer and other			51				53				30				4				4				-
		$	16,388			$	18,363			$	223			$	4,788			$	5,675			$	209

Average Investment in Impaired Loans and Interest Income Recognized [Table Text Block]

		Three Months Ended September 30,
		2020								2019
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no specific reserve recorded:
Real estate - construction		$	83			$	-			$	-			$	-
Real estate - 1 to 4 family residential			305				-				364				4
Real estate - commercial			11,091				-				637				45
Real estate - agricultural			1,966				-				86				-
Commercial			735				21				240				-
Agricultural			813				340				2,206				-
Consumer and other			8				-				-				-
Total loans with no specific reserve:			15,001				361				3,533				49
With an allowance recorded:
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			957				-				341				-
Real estate - commercial			-				-				-				-
Real estate - agricultural			-				-				-				-
Commercial			627				-				1,267				-
Agricultural			531				-				-				-
Consumer and other			30				-				5				-
Total loans with specific reserve:			2,145				-				1,613				-
Total
Real estate - construction			83				-				-				-
Real estate - 1 to 4 family residential			1,262				-				705				4
Real estate - commercial			11,091				-				637				45
Real estate - agricultural			1,966				-				86				-
Commercial			1,362				21				1,507				-
Agricultural			1,344				340				2,206				-
Consumer and other			38				-				5				-
		$	17,146			$	361			$	5,146			$	49

		Nine Months Ended September 30,
		2020								2019
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
With no specific reserve recorded:
Real estate - construction		$	41			$	-			$	-			$	-
Real estate - 1 to 4 family residential			294				-				305				30
Real estate - commercial			8,221				-				384				105
Real estate - agricultural			1,202				6				79				-
Commercial			586				23				241				-
Agricultural			1,896				340				1,103				-
Consumer and other			26				-				-				-
Total loans with no specific reserve:			12,266				369				2,112				135
With an allowance recorded:
Real estate - construction			-				-				-				-
Real estate - 1 to 4 family residential			938				-				226				-
Real estate - commercial			244				-				-				-
Real estate - agricultural			-				-				-				-
Commercial			356				-				1,867				-
Agricultural			380				-				-				-
Consumer and other			15				-				10				1
Total loans with specific reserve:			1,933				-				2,103				1
Total
Real estate - construction			41				-				-				-
Real estate - 1 to 4 family residential			1,232				-				531				30
Real estate - commercial			8,465				-				384				105
Real estate - agricultural			1,202				6				79				-
Commercial			942				23				2,108				-
Agricultural			2,276				340				1,103				-
Consumer and other			41				-				10				1
		$	14,199			$	369			$	4,215			$	136

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

		Three Months Ended September 30,
		2020												2019
						Pre-Modification				Post-Modification								Pre-Modification				Post-Modification
						Outstanding				Outstanding								Outstanding				Outstanding
		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Contracts				Investment				Investment				Contracts				Investment				Investment
Real estate - construction			-			$	-			$	-				-			$	-			$	-
Real estate - 1 to 4 family residential			-				-				-				3				1,035				1,035
Real estate - commercial			1				10,157				10,157				-				-				-
Real estate - agricultural			-				-				-				-				-				-
Commercial			-				-				-				-				-				-
Agricultural			3				56				56				-				-				-
Consumer and other			1				27				27				-				-				-
			5			$	10,240			$	10,240				3			$	1,035			$	1,035

		Nine Months Ended September 30,
		2020												2019
						Pre-Modification				Post-Modification								Pre-Modification				Post-Modification
						Outstanding				Outstanding								Outstanding				Outstanding
		Number of				Recorded				Recorded				Number of				Recorded				Recorded
		Contracts				Investment				Investment				Contracts				Investment				Investment
Real estate - construction			-			$	-			$	-				-			$	-			$	-
Real estate - 1 to 4 family residential			-				-				-				3				1,035				1,035
Real estate - commercial			2				10,341				10,341				-				-				-
Real estate - agricultural			-				-				-				-				-				-
Commercial			1				61				61				-				-				-
Agricultural			3				56				56				-				-				-
Consumer and other			1				27				27				-				-				-
			7			$	10,485			$	10,485				3			$	1,035			$	1,035

Financing Receivable, Past Due [Table Text Block]

2020						90 Days																90 Days
		30-89				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	26			$	165			$	191			$	45,330			$	45,521			$	-
Real estate - 1 to 4 family residential			763				385				1,148				210,091				211,239				131
Real estate - commercial			176				75				251				491,148				491,399				-
Real estate - agricultural			1,014				1,835				2,849				154,646				157,495				33
Commercial			104				647				751				151,956				152,707				-
Agricultural			574				472				1,046				101,153				102,199				-
Consumer and other			37				36				73				16,466				16,539				16
		$	2,694			$	3,615			$	6,309			$	1,170,790			$	1,177,099			$	180

2019						90 Days																90 Days
		30-89				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	1,796			$	-			$	1,796			$	46,099			$	47,895			$	-
Real estate - 1 to 4 family residential			811				290				1,101				200,409				201,510				188
Real estate - commercial			387				-				387				435,463				435,850				-
Real estate - agricultural			422				-				422				160,349				160,771				-
Commercial			518				237				755				83,329				84,084				-
Agricultural			666				2,587				3,253				108,692				111,945				62
Consumer and other			146				6				152				18,639				18,791				5
		$	4,746			$	3,120			$	7,866			$	1,052,980			$	1,060,846			$	255

Financing Receivable Credit Quality Indicators [Table Text Block]

2020		Construction				Commercial				Agricultural
		Real Estate				Real Estate				Real Estate				Commercial				Agricultural				Total
Pass		$	39,626			$	380,297			$	113,790			$	132,487			$	76,116			$	742,316
Watch			5,730				74,178				34,810				14,820				23,843				153,381
Special Mention			-				3,200				-				-				-				3,200
Substandard			-				22,678				7,027				4,451				1,263				35,419
Substandard-Impaired			165				11,046				1,868				949				977				15,005
		$	45,521			$	491,399			$	157,495			$	152,707			$	102,199			$	949,321

2019		Construction				Commercial				Agricultural
		Real Estate				Real Estate				Real Estate				Commercial				Agricultural				Total
Pass		$	41,073			$	387,274			$	118,692			$	62,655			$	90,083			$	699,777
Watch			6,822				29,209				32,780				16,147				15,248				100,206
Special Mention			-				4,581				-				-				-				4,581
Substandard			-				14,703				9,215				4,820				3,663				32,401
Substandard-Impaired			-				83				84				462				2,951				3,580
		$	47,895			$	435,850			$	160,771			$	84,084			$	111,945			$	840,545

Credit Risk Profile Based on Payment Activity on Disaggregated Basis [Table Text Block]

2020		1-4 Family
		Residential				Consumer
		Real Estate				and Other				Total
Performing		$	209,778			$	16,472			$	226,250
Non-performing			1,461				67				1,528
		$	211,239			$	16,539			$	227,778

2019		1-4 Family
		Residential				Consumer
		Real Estate				and Other				Total
Performing		$	200,117			$	18,782			$	218,899
Non-performing			1,393				9				1,402
		$	201,510			$	18,791			$	220,301

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