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Note 7 - Loans Receivable and Credit Disclosures (Tables)

3 Months Ended

Mar. 31, 2024

Notes Tables

Schedule of Composition of Loans Receivable [Table Text Block]

		2024				2023
Real estate - construction		$	70,095			$	63,050
Real estate - 1 to 4 family residential			288,988				289,404
Real estate - multi-family			196,010				195,536
Real estate - commercial			353,061				359,266
Real estate - agricultural			160,457				161,517
Commercial			87,751				89,729
Agricultural			117,254				119,136
Consumer and other			15,854				16,540
			1,289,470				1,294,178
Unallocated portfolio layer basis adjustments1			62				410
Less allowance for credit losses			(16,952	)			(16,776	)
Loans receivable, net		$	1,272,580			$	1,277,812

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

		Three Months Ended March 31, 2024
						1-4 Family
		Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2023		$	408			$	3,333			$	2,542			$	5,236			$	1,238			$	1,955			$	1,607			$	457			$	16,776
Credit loss expense (benefit) 1			45				(25	)			(5	)			258				(17	)			(43	)			(19	)			(22	)			172
Recoveries of loans charged-off			-				1				-				-				-				1				-				2				4
Loans charged-off			-				-				-				-				-				-				-				-				-
Balance, March 31, 2024		$	453			$	3,309			$	2,537			$	5,494			$	1,221			$	1,913			$	1,588			$	437			$	16,952

		Three Months Ended March 31, 2023
						1-4 Family
		Construction				Residential				Multi-family				Commercial				Agricultural												Consumer
		Real Estate				Real Estate				Real Estate				Real Estate				Real Estate				Commercial				Agricultural				and Other				Total
Balance, December 31, 2022		$	730			$	3,028			$	2,493			$	4,742			$	1,625			$	1,153			$	1,705			$	221			$	15,697
Impact of adopting ASC 326			(395	)			242				(24	)			513				(398	)			449				(61	)			192				518
Credit loss expense (benefit) 2			56				17				99				(54	)			(9	)			183				(88	)			8				212
Recoveries of loans charged-off			-				1				-				5				-				3				-				1				10
Loans charged-off			-				-				-				-				-				(4	)			(164	)			-				(168	)
Balance, March 31, 2023		$	391			$	3,288			$	2,568			$	5,206			$	1,218			$	1,784			$	1,392			$	422			$	16,269

Financing Receivable, Amortized Cost [Table Text Block]

		Primary Type of Collateral
March 31, 2024		Real Estate				Equipment				Other				Total				ACL Allocation
Real estate - construction		$	62			$	-			$	-			$	62			$	-
Real estate - 1 to 4 family residential			666				-				-				666				3
Real estate - multi-family			2,020				-				-				2,020				-
Real estate - commercial			8,698				-				-				8,698				-
Real estate - agricultural			444				-				-				444				-
Commercial			114				2				95				211				93
Agricultural			233				389				402				1,024				-
Consumer and other			-				-				7				7				-
		$	12,237			$	391			$	504			$	13,132			$	96

		Primary Type of Collateral
December 31, 2023		Real Estate				Equipment				Other				Total				ACL Allocation
Real estate - construction		$	66			$	-			$	-			$	66			$	-
Real estate - 1 to 4 family residential			678				-				-				678				10
Real estate - multi-family			2,034				-				-				2,034				-
Real estate - commercial			8,993				-				-				8,993				-
Real estate - agricultural			449				-				-				449				-
Commercial			118				-				101				219				96
Agricultural			239				669				402				1,310				-
Consumer and other			-				-				-				-				-
		$	12,577			$	669			$	503			$	13,749			$	106

Financing Receivable, Nonaccrual [Table Text Block]

		Total Nonaccrual								Nonaccrual with no ACL
		March 31, 2024				December 31, 2023				March 31, 2024				December 31, 2023
Real estate - construction		$	62			$	66			$	62			$	66
Real estate - 1 to 4 family residential			666				678				552				563
Real estate - multi-family			2,020				2,034				2,020				2,034
Real estate - commercial			8,698				8,976				8,698				8,976
Real estate - agricultural			444				449				444				449
Commercial			258				268				165				172
Agricultural			1,024				1,310				1,024				1,310
Consumer and other			18				13				7				-
		$	13,190			$	13,794			$	12,972			$	13,570

Financing Receivable, Modified With Term Extension [Table Text Block]

Loan Modifications Made to Borrowers Experiencing Financial Difficulty
		Term Extension
		Amortized Cost Basis at				% of Total Segment of
		March 31, 2024				Financing Receivable
Loan Type
Agricultural		$	336				0.3	%

Term Extension
Loan Type		Financial Effect
Agricultural		Added a weighted-average 8 years to the life of loans, which reduced monthly payment amounts for the borrowers

Financing Receivable, Past Due [Table Text Block]

2024						90 Days																90 Days
		30-89				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	-			$	-			$	-			$	70,095			$	70,095			$	-
Real estate - 1 to 4 family residential			978				309				1,287				287,701				288,988				96
Real estate - multi-family			-				982				982				195,028				196,010				-
Real estate - commercial			118				-				118				352,943				353,061				-
Real estate - agricultural			111				-				111				160,346				160,457				-
Commercial			213				95				308				87,443				87,751				-
Agricultural			134				403				537				116,717				117,254				14
Consumer and other			4				7				11				15,843				15,854				-
		$	1,558			$	1,796			$	3,354			$	1,286,116			$	1,289,470			$	110

2023						90 Days																90 Days
		30-89				or Greater				Total												or Greater
		Past Due				Past Due				Past Due				Current				Total				Accruing
Real estate - construction		$	359			$	66			$	425			$	62,625			$	63,050			$	-
Real estate - 1 to 4 family residential			1,020				302				1,322				288,082				289,404				3
Real estate - multi-family			-				983				983				194,553				195,536				-
Real estate - commercial			119				106				225				359,041				359,266				106
Real estate - agricultural			-				-				-				161,517				161,517				-
Commercial			559				98				657				89,072				89,729				-
Agricultural			169				529				698				118,438				119,136				-
Consumer and other			16				-				16				16,524				16,540				-
		$	2,242			$	2,084			$	4,326			$	1,289,852			$	1,294,178			$	109

Financing Receivable, Amortized Cost by Year of Origination [Table Text Block]

March 31, 2024		Amortized Cost Basis of Term Loans by Year of Origination
		2024				2023				2022				2021				2020				Prior				Revolving				Total
Real estate - construction
Pass		$	9,726			$	43,869			$	13,901			$	246			$	11			$	324			$	1,877			$	69,954
Watch							79				-				-				-				-				-				79
Special Mention							-				-				-				-				-				-				-
Substandard							-				-				-				-				-				-				-
Substandard-Impaired			62				-				-				-				-				-				-				62
Total		$	9,788			$	43,948			$	13,901			$	246			$	11			$	324			$	1,877			$	70,095
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - 1-4 family residential
Pass		$	9,509			$	52,327			$	64,412			$	58,158			$	46,192			$	23,741			$	18,245			$	272,584
Watch			83				1,513				293				10,265				915				350				82				13,501
Special Mention			-				-				-				-				299				-				-				299
Substandard			-				444				17				1,337				47				93				-				1,938
Substandard-Impaired			74				114				-				142				-				336				-				666
Total		$	9,666			$	54,398			$	64,722			$	69,902			$	47,453			$	24,520			$	18,327			$	288,988
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - multi-family
Pass		$	1,872			$	18,825			$	51,511			$	46,627			$	39,806			$	13,723			$	4,751			$	177,115
Watch			-				5,053				1,420				8,129				-				-				-				14,602
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				2,274				-				-				2,274
Substandard-Impaired			-				983				-				-				-				1,036				-				2,019
Total		$	1,872			$	24,861			$	52,931			$	54,756			$	42,080			$	14,759			$	4,751			$	196,010
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - commercial
Pass		$	5,600			$	35,237			$	79,514			$	45,635			$	65,375			$	31,842			$	3,323			$	266,526
Watch			111				8,309				13,442				14,533				13,938				651				2,542				53,526
Special Mention			-				-				2,529				6,205				2,978				1,035				-				12,747
Substandard			-				847				-				10,190				544				-				-				11,581
Substandard-Impaired			-				8,326				-				-				-				355				-				8,681
Total		$	5,711			$	52,719			$	95,485			$	76,563			$	82,835			$	33,883			$	5,865			$	353,061
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - agricultural
Pass		$	7,570			$	20,913			$	30,100			$	31,682			$	24,924			$	26,367			$	1,594			$	143,150
Watch			-				4,227				378				2,226				2,699				3,581				-				13,111
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				2,279				1,439				113				-				214				-				4,045
Substandard-Impaired			-				-				-				151				-				-				-				151
Total		$	7,570			$	27,419			$	31,917			$	34,172			$	27,623			$	30,162			$	1,594			$	160,457
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

March 31, 2024		Amortized Cost Basis of Term Loans by Year of Origination
		2024				2023				2022				2021				2020				Prior				Revolving				Total
Commercial
Pass		$	5,216			$	21,106			$	11,818			$	9,732			$	1,923			$	3,821			$	27,287			$	80,903
Watch			632				539				275				64				368				203				1,746				3,827
Special Mention			-				-				-				-				-				-				-				-
Substandard			599				-				209				-				417				-				1,538				2,763
Substandard-Impaired			44				46				-				4				93				71				-				258
Total		$	6,491			$	21,691			$	12,302			$	9,800			$	2,801			$	4,095			$	30,571			$	87,751
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Agricultural
Pass		$	8,212			$	11,314			$	6,741			$	4,686			$	2,247			$	881			$	64,304			$	98,385
Watch			4,280				579				374				347				388				212				10,420				16,600
Special Mention			-				-				-				-				-				-				-				-
Substandard			1,420				46				14				25				43				-				-				1,548
Substandard-Impaired			-				96				-				236				-				-				389				721
Total		$	13,912			$	12,035			$	7,129			$	5,294			$	2,678			$	1,093			$	75,113			$	117,254
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Consumer and other
Pass		$	1,158			$	5,847			$	3,262			$	2,476			$	1,930			$	1,019			$	118			$	15,810
Watch			15				1				-				-				-				-				-				16
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				8				-				-				-				-				-				8
Substandard-Impaired			-				-				9				-				11				-				-				20
Total		$	1,173			$	5,856			$	3,271			$	2,476			$	1,941			$	1,019			$	118			$	15,854
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Total loans
Pass		$	48,863			$	209,438			$	261,259			$	199,242			$	182,408			$	101,718			$	121,499			$	1,124,427
Watch			5,121				20,300				16,182				35,564				18,308				4,997				14,790				115,262
Special Mention			-				-				2,529				6,205				3,277				1,035				-				13,046
Substandard			2,019				3,624				1,679				11,665				3,325				307				1,538				24,157
Substandard-Impaired			180				9,565				9				533				104				1,798				389				12,578
Total		$	56,183			$	242,927			$	281,658			$	253,209			$	207,422			$	109,855			$	138,216			$	1,289,470
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

December 31, 2023		Amortized Cost Basis of Term Loans by Year of Origination
		2023				2022				2021				2020				2019				Prior				Revolving				Total
Real estate - construction
Pass		$	45,404			$	14,501			$	746			$	11			$	-			$	325			$	1,917			$	62,904
Watch			80				-				-				-				-				-				-				80
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				-				-				-				-
Substandard-Impaired			-				66				-				-				-				-				-				66
Total		$	45,484			$	14,567			$	746			$	11			$	-			$	325			$	1,917			$	63,050
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - 1-4 family residential
Pass		$	55,051			$	66,190			$	59,250			$	47,865			$	8,607			$	17,154			$	18,649			$	272,766
Watch			1,608				298				10,483				1,226				-				358				27				14,000
Special Mention			-				-				-				-				-				-				-				-
Substandard			448				18				1,350				47				33				64				-				1,960
Substandard-Impaired			115				-				140				-				199				144				80				678
Total		$	57,222			$	66,506			$	71,223			$	49,138			$	8,839			$	17,720			$	18,756			$	289,404
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - multi-family
Pass		$	18,436			$	51,928			$	47,161			$	40,201			$	13,542			$	694			$	5,020			$	176,982
Watch			4,603				1,427				8,192				-				-				-				-				14,222
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				2,298				-				-				-				2,298
Substandard-Impaired			983				-				-				-				1,051				-				-				2,034
Total		$	24,022			$	53,355			$	55,353			$	42,499			$	14,593			$	694			$	5,020			$	195,536
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - commercial
Pass		$	35,133			$	81,342			$	51,598			$	66,467			$	20,006			$	13,122			$	2,929			$	270,597
Watch			8,379				13,580				14,669				14,607				78				583				2,988				54,884
Special Mention			-				2,531				11,853				3,006				1,043				-				-				18,433
Substandard			897				-				4,822				551				-				106				-				6,376
Substandard-Impaired			8,517				-				99				-				360				-				-				8,976
Total		$	52,926			$	97,453			$	83,041			$	84,631			$	21,487			$	13,811			$	5,917			$	359,266
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - agricultural
Pass		$	22,469			$	30,738			$	32,893			$	27,733			$	6,039			$	22,850			$	2,073			$	144,795
Watch			4,163				379				2,263				1,760				333				3,601				-				12,499
Special Mention			-				-				-				-				-				-				-				-
Substandard			2,302				1,439				114				-				-				214				-				4,069
Substandard-Impaired			-				-				154				-				-				-				-				154
Total		$	28,934			$	32,556			$	35,424			$	29,493			$	6,372			$	26,665			$	2,073			$	161,517
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

December 31, 2023		Amortized Cost Basis of Term Loans by Year of Origination
		2023				2022				2021				2020				2019				Prior				Revolving				Total
Commercial
Pass		$	23,904			$	12,645			$	10,378			$	2,087			$	2,434			$	1,578			$	29,752			$	82,778
Watch			860				295				119				423				93				137				1,996				3,923
Special Mention			-				-				-				-				-				-				-				-
Substandard			600				256				-				421				-				-				1,484				2,761
Substandard-Impaired			94				-				5				96				-				72				-				267
Total		$	25,458			$	13,196			$	10,502			$	3,027			$	2,527			$	1,787			$	33,232			$	89,729
Current-period gross writeoffs		$	-			$	-			$	-			$	33			$	-			$	4			$	-			$	37
Agricultural
Pass		$	14,614			$	8,395			$	5,459			$	2,858			$	400			$	608			$	77,448			$	109,782
Watch			1,107				340				288				18				18				194				5,419				7,384
Special Mention			-				-				-				-				-				-				-				-
Substandard			866				14				25				58				-				-				-				963
Substandard-Impaired			95				140				383				-				-				-				389				1,007
Total		$	16,682			$	8,889			$	6,155			$	2,934			$	418			$	802			$	83,256			$	119,136
Current-period gross writeoffs		$	39			$	74			$	90			$	-			$	-			$	-			$	-			$	203
Consumer and other
Pass		$	6,801			$	3,719			$	2,701			$	2,071			$	352			$	731			$	15			$	16,390
Watch			127				-				-				-				-				-				-				127
Special Mention			-				-				-				-				-				-				-				-
Substandard			10				-				-				-				-				-				-				10
Substandard-Impaired			-				-				-				13				-				-				-				13
Total		$	6,938			$	3,719			$	2,701			$	2,084			$	352			$	731			$	15			$	16,540
Current-period gross writeoffs		$	-			$	-			$	-			$	-			$	-			$	5			$	-			$	5
Total loans
Pass		$	221,812			$	269,458			$	210,186			$	189,293			$	51,380			$	57,062			$	137,803			$	1,136,994
Watch			20,927				16,319				36,014				18,034				522				4,873				10,430				107,119
Special Mention			-				2,531				11,853				3,006				1,043				-				-				18,433
Substandard			5,123				1,727				6,311				3,375				33				384				1,484				18,437
Substandard-Impaired			9,804				206				781				109				1,610				216				469				13,195
Total		$	257,666			$	290,241			$	265,145			$	213,817			$	54,588			$	62,535			$	150,186			$	1,294,178
Current-period gross writeoffs		$	39			$	74			$	90			$	33			$	-			$	9			$	-			$	245

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