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Note 7 - Loans Receivable and Credit Disclosures (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Schedule of Composition of Loans Receivable [Table Text Block]

		2024				2023
Real estate - construction		$	63,076			$	63,050
Real estate - 1 to 4 family residential			292,605				289,404
Real estate - multi-family			199,744				195,536
Real estate - commercial			355,533				359,266
Real estate - agricultural			160,460				161,517
Commercial			87,546				89,729
Agricultural			122,642				119,136
Consumer and other			16,816				16,540
			1,298,422				1,294,178
Unallocated portfolio layer basis adjustments1			(5	)			410
Less allowance for credit losses			(17,203	)			(16,776	)
Loans receivable, net		$	1,281,214			$	1,277,812

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

		Three Months Ended June 30, 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, March 31, 2024		$	453			$	3,309			$	2,537			$	5,494			$	1,221			$	1,913			$	1,588			$	437			$	16,952
Credit loss expense (benefit) 1			(40	)			39				47				36				5				1				122				41				251
Recoveries of loans charged-off			-				1				-				-				-				1				-				1				3
Loans charged-off			-				-				-				-				-				(3	)			-				-				(3	)
Balance, June 30, 2024		$	413			$	3,349			$	2,584			$	5,530			$	1,226			$	1,912			$	1,710			$	479			$	17,203

		Six Months Ended June 30, 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			5				14				42				294				(12	)			(42	)			103				19				423
Recoveries of loans charged-off			-				2				-				-				-				2				-				3				7
Loans charged-off			-				-				-				-				-				(3	)			-				-				(3	)
Balance, June 30, 2024		$	413			$	3,349			$	2,584			$	5,530			$	1,226			$	1,912			$	1,710			$	479			$	17,203

		Three Months Ended June 30, 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, March 31, 2023		$	391			$	3,288			$	2,568			$	5,206			$	1,218			$	1,784			$	1,392			$	422			$	16,269
Credit loss expense (benefit) 1			21				68				(44	)			(173	)			(4	)			260				(34	)			(21	)			73
Recoveries of loans charged-off			-				1				-				-				-				3				-				6				10
Loans charged-off			-				-				-				-				-				(33	)			-				-				(33	)
Balance, June 30, 2023		$	412			$	3,357			$	2,524			$	5,033			$	1,214			$	2,014			$	1,358			$	407			$	16,319

		Six Months Ended June 30, 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) 1			77				85				55				(227	)			(13	)			443				(122	)			(13	)			285
Recoveries of loans charged-off			-				2				-				5				-				6				-				7				20
Loans charged-off			-				-				-				-				-				(37	)			(164	)			-				(201	)
Balance, June 30, 2023		$	412			$	3,357			$	2,524			$	5,033			$	1,214			$	2,014			$	1,358			$	407			$	16,319

Financing Receivable, Amortized Cost [Table Text Block]

		Primary Type of Collateral
June 30, 2024		Real Estate				Equipment				Other				Total				ACL Allocation
Real estate - construction		$	62			$	-			$	-			$	62			$	-
Real estate - 1 to 4 family residential			667				-				-				667				-
Real estate - multi-family			2,020				-				-				2,020				-
Real estate - commercial			8,508				-				-				8,508				-
Real estate - agricultural			437				-				-				437				-
Commercial			111				2				94				207				94
Agricultural			225				9				396				630				36
Consumer and other			-				-				5				5				-
		$	12,030			$	11			$	495			$	12,536			$	130

		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
		June 30, 2024				December 31, 2023				June 30, 2024				December 31, 2023
Real estate - construction		$	62			$	66			$	62			$	66
Real estate - 1 to 4 family residential			667				678				667				563
Real estate - multi-family			2,020				2,034				2,020				2,034
Real estate - commercial			8,491				8,976				8,491				8,976
Real estate - agricultural			437				449				437				449
Commercial			249				268				155				172
Agricultural			630				1,310				594				1,310
Consumer and other			15				13				5				-
		$	12,571			$	13,794			$	12,431			$	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
		June 30, 2023				Financing Receivable
Loan Type
Agricultural		$	417				0.5	%

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		$	595			$	62			$	657			$	62,419			$	63,076			$	-
Real estate - 1 to 4 family residential			2,206				490				2,696				289,909				292,605				63
Real estate - multi-family			-				2,019				2,019				197,725				199,744				-
Real estate - commercial			-				355				355				355,178				355,533				-
Real estate - agricultural			658				214				872				159,588				160,460				214
Commercial			642				95				737				86,809				87,546				-
Agricultural			267				159				426				122,216				122,642				113
Consumer and other			71				-				71				16,745				16,816				-
		$	4,439			$	3,394			$	7,833			$	1,290,589			$	1,298,422			$	390

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]

June 30, 2024		Amortized Cost Basis of Term Loans by Year of Origination
		2024				2023				2022				2021				2020				Prior				Revolving				Total
Real estate - construction
Pass		$	14,586			$	33,587			$	12,873			$	240			$	11			$	213			$	1,426			$	62,936
Watch							78				-				-				-				-				-				78
Special Mention							-				-				-				-				-				-				-
Substandard							-				-				-				-				-				-				-
Substandard-Impaired			62				-				-				-				-				-				-				62
Total		$	14,648			$	33,665			$	12,873			$	240			$	11			$	213			$	1,426			$	63,076
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - 1-4 family residential
Pass		$	21,541			$	49,318			$	62,205			$	56,738			$	44,733			$	21,932			$	19,966			$	276,433
Watch			324				1,235				288				10,115				905				341				96				13,304
Special Mention			-				-				-				-				296				-				-				296
Substandard			-				443				-				1,324				46				92				-				1,905
Substandard-Impaired			181				-				-				223				-				263				-				667
Total		$	22,046			$	50,996			$	62,493			$	68,400			$	45,980			$	22,628			$	20,062			$	292,605
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - multi-family
Pass		$	6,578			$	19,284			$	51,115			$	45,349			$	39,414			$	13,502			$	4,822			$	180,064
Watch			6,570				-				-				8,842				-				-				-				15,412
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				-				-				-				2,249				-				-				2,249
Substandard-Impaired			-				983				-				-				-				1,036				-				2,019
Total		$	13,148			$	20,267			$	51,115			$	54,191			$	41,663			$	14,538			$	4,822			$	199,744
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - commercial
Pass		$	10,556			$	41,020			$	76,843			$	49,324			$	69,104			$	30,793			$	3,998			$	281,638
Watch			220				8,227				14,758				9,226				7,130				640				1,075				41,276
Special Mention			-				-				-				6,154				2,950				1,026				-				10,130
Substandard			-				841				2,518				10,104				536				-				-				13,999
Substandard-Impaired			-				8,135				-				-				-				355				-				8,490
Total		$	10,776			$	58,223			$	94,119			$	74,808			$	79,720			$	32,814			$	5,073			$	355,533
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Real estate - agricultural
Pass		$	14,370			$	19,111			$	28,687			$	31,037			$	23,487			$	24,233			$	2,222			$	143,147
Watch			303				4,210				375				2,217				2,482				3,554				-				13,141
Special Mention			-				-				-				-				-				-				-				-
Substandard			1,439				2,277				-				94				-				214				-				4,024
Substandard-Impaired			-				-				-				148				-				-				-				148
Total		$	16,112			$	25,598			$	29,062			$	33,496			$	25,969			$	28,001			$	2,222			$	160,460
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

June 30, 2024		Amortized Cost Basis of Term Loans by Year of Origination
		2024				2023				2022				2021				2020				Prior				Revolving				Total
Commercial
Pass		$	8,007			$	19,845			$	11,119			$	8,872			$	1,782			$	3,492			$	27,450			$	80,567
Watch			450				489				256				19				299				181				2,169				3,863
Special Mention			-				-				-				-				-				-				-				-
Substandard			946				13				31				-				412				-				1,466				2,868
Substandard-Impaired			42				41				-				3				94				68				-				248
Total		$	9,445			$	20,388			$	11,406			$	8,894			$	2,587			$	3,741			$	31,085			$	87,546
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	3			$	-			$	3
Agricultural
Pass		$	9,601			$	8,326			$	6,095			$	4,391			$	1,995			$	814			$	71,630			$	102,852
Watch			4,621				567				340				335				371				186				11,494				17,914
Special Mention			-				-				-				-				-				-				-				-
Substandard			1,420				46				14				25				43				-				-				1,548
Substandard-Impaired			-				90				-				229				-				-				9				328
Total		$	15,642			$	9,029			$	6,449			$	4,980			$	2,409			$	1,000			$	83,133			$	122,642
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Consumer and other
Pass		$	3,617			$	5,340			$	2,894			$	2,260			$	1,810			$	847			$	13			$	16,781
Watch			14				-				-				-				-				-				-				14
Special Mention			-				-				-				-				-				-				-				-
Substandard			-				6				-				-				-				-				-				6
Substandard-Impaired			-				-				5				-				10				-				-				15
Total		$	3,631			$	5,346			$	2,899			$	2,260			$	1,820			$	847			$	13			$	16,816
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Total loans
Pass		$	88,856			$	195,831			$	251,831			$	198,211			$	182,336			$	95,826			$	131,527			$	1,144,418
Watch			12,502				14,806				16,017				30,754				11,187				4,902				14,834				105,002
Special Mention			-				-				-				6,154				3,246				1,026				-				10,426
Substandard			3,805				3,626				2,563				11,547				3,286				306				1,466				26,599
Substandard-Impaired			285				9,249				5				603				104				1,722				9				11,977
Total		$	105,448			$	223,512			$	270,416			$	247,269			$	200,159			$	103,782			$	147,836			$	1,298,422
Current-period gross charge-offs		$	-			$	-			$	-			$	-			$	-			$	3			$	-			$	3

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 charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
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 charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
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 charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
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 charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
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 charge-offs		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-

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 charge-offs		$	-			$	-			$	-			$	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 charge-offs		$	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 charge-offs		$	-			$	-			$	-			$	-			$	-			$	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 charge-offs		$	39			$	74			$	90			$	33			$	-			$	9			$	-			$	245

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