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Note 4 - Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2015

Note 4 - Loans and Allowance for Loan Losses (Tables) [Line Items]

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

(In thousands)		June 30, 2015				December 31, 2014
Real estate mortgage loans:
Residential		$	107,136			$	106,679
Land			10,526				11,028
Residential construction			13,691				10,347
Commercial real estate			75,521				78,314
Commercial real estate contruction			474				1,422
Commercial business loans			24,983				28,282
Consumer loans:
Home equity and second mortgage loans			37,844				37,513
Automobile loans			27,194				25,274
Loans secured by savings accounts			920				1,018
Unsecured loans			3,445				3,316
Other consumer loans			6,007				5,075
Gross loans			307,741				308,268
Less undisbursed portion of loans in process			(5,824	)			(3,325	)
Principal loan balance			301,917				304,943
Deferred loan origination fees, net			548				506
Allowance for loan losses			(3,600	)			(4,846	)
Loans, net		$	298,865			$	300,603

Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity & 2nd Mtg				Other Consumer				Total
		(In thousands)
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	75			$	0			$	0			$	8			$	0			$	10			$	0			$	93
Collectively evaluated for impairment			559				173				51				1,661				161				638				264				3,507
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	634			$	173			$	51			$	1,669			$	161			$	648			$	264			$	3,600

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity  & 2nd Mtg				Other Consumer				Total
		(In thousands)
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	47			$	0			$	0			$	11			$	1,293			$	0			$	0			$	1,351
Collectively evaluated for impairment			562				201				60				1,490				187				720				275				3,495
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	609			$	201			$	60			$	1,501			$	1,480			$	720			$	275			$	4,846

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity  & 2nd Mtg				Other Consumer				Total
		(In thousands)
Allowance for loan losses:
Changes in Allowance for Loan Losses for the three-months ended June 30, 2015
Beginning balance		$	672			$	197			$	65			$	1,462			$	239			$	716			$	283			$	3,634
Provisions for loan losses			(39	)			(24	)			(14	)			204				(58	)			(38	)			19				50
Charge-offs			0				0				0				0				(22	)			(31	)			(72	)			(125	)
Recoveries			1				0				0				3				2				1				34				41
Ending balance		$	634			$	173			$	51			$	1,669			$	161			$	648			$	264			$	3,600
Changes in Allowance for Loan Losses for the six-months ended June 30, 2015
Beginning balance		$	609			$	201			$	60			$	1,501			$	1,480			$	720			$	275			$	4,846
Provisions for loan losses			42				(28	)			(9	)			156				(117	)			(45	)			51				50
Charge-offs			(20	)			0				0				0				(1,205	)			(33	)			(124	)			(1,382	)
Recoveries			3				0				0				12				3				6				62				86
Ending balance		$	634			$	173			$	51			$	1,669			$	161			$	648			$	264			$	3,600

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity  & 2nd Mtg				Other Consumer				Total
		(In thousands)
Allowance for loan losses:
Changes in Allowance for Loan Losses for the three-months ended June 30, 2014
Beginning balance		$	838			$	144			$	70			$	1,276			$	1,450			$	902			$	331			$	5,011
Provisions for loan losses			24				9				8				4				(10	)			41				14				90
Charge-offs			(21	)			0				0				0				0				(36	)			(36	)			(93	)
Recoveries			2				0				0				0				4				25				27				58
Ending balance		$	843			$	153			$	78			$	1,280			$	1,444			$	932			$	336			$	5,066
Changes in Allowance for Loan Losses for the six-months ended June 30, 2014
Beginning balance		$	811			$	152			$	63			$	1,284			$	1,446			$	877			$	289			$	4,922
Provisions for loan losses			113				1				15				(4	)			(7	)			(70	)			67				115
Charge-offs			(84	)			0				0				0				0				(54	)			(88	)			(226	)
Recoveries			3				0				0				0				5				179				68				255
Ending balance		$	843			$	153			$	78			$	1,280			$	1,444			$	932			$	336			$	5,066

Impaired Financing Receivables [Table Text Block]

		At June 30, 2015												Three Months Ended June 30, 2015								Six  Months Ended June 30, 2015
		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential		$	1,122			$	1,444			$	-			$	1,235			$	5			$	1,204			$	10
Land			20				22				-				20				0				18				0
Construction			0				0				-				0				0				0				0
Commercial real estate			1,762				1,801				-				1,773				19				1,774				38
Commercial business			0				0				-				13				0				9				0
Home equity/2nd mortgage			63				81				-				65				0				67				1
Other consumer			0				0				-				0				0				0				0
			2,967				3,348				-				3,106				24				3,072				49
Loans with an allowance recorded:
Residential			297				335				75				254				0				259				0
Land			0				0				0				0				0				0				0
Construction			0				0				0				0				0				0				0
Commercial real estate			38				63				8				39				0				40				0
Commercial business			0				0				0				18				0				559				0
Home equity/2nd mortgage			80				81				10				80				0				80				0
Other consumer			0				0				0				0				0				0				0
			415				479				93				391				0				938				0
Total:
Residential			1,419				1,779				75				1,489				5				1,463				10
Land			20				22				0				20				0				18				0
Construction			0				0				0				0				0				0				0
Commercial real estate			1,800				1,864				8				1,812				19				1,814				38
Commercial business			0				0				0				31				0				568				0
Home equity/2nd mortgage			143				162				10				145				0				147				1
Other consumer			0				0				0				0				0				0				0
		$	3,382			$	3,827			$	93			$	3,497			$	24			$	4,010			$	49

		Three Months Ended June 30, 2014								Six  Months Ended June 30, 2014
		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Loans with no related allowance recorded:
Residential		$	1,345			$	8			$	1,427			$	18
Land			119				0				119				0
Construction			130				0				87				0
Commercial real estate			1,525				17				1,562				34
Commercial business			94				0				126				0
Home equity/2nd mortgage			169				0				197				1
Other consumer			0				0				0				0
			3,382				25				3,518				53
Loans with an allowance recorded:
Residential			436				0				440				0
Land			3				0				2				0
Construction			0				0				0				0
Commercial real estate			1,123				0				1,065				0
Commercial business			1,726				0				1,720				0
Home equity/2nd mortgage			16				0				18				0
Other consumer			0				0				0				0
			3,304				0				3,245				0
Total:
Residential			1,781				8				1,867				18
Land			122				0				121				0
Construction			130				0				87				0
Commercial real estate			2,648				17				2,627				34
Commercial business			1,820				0				1,846				0
Home equity/2nd mortgage			185				0				215				1
Other consumer			0				0				0				0
		$	6,686			$	25			$	6,763			$	53

		Recorded Investment				Unpaid Principal Balance				Related Allowance
		(In thousands)
Loans with no related allowance recorded:
Residential		$	1,141			$	1,446			$	-
Land			16				18				-
Construction			0				0				-
Commercial real estate			1,777				1,808				-
Commercial business			0				0				-
Home equity/2nd mortgage			71				87				-
Other consumer			0				0				-
			3,005				3,359				-
Loans with an allowance recorded:
Residential			270				304				47
Land			0				0				0
Construction			0				0				0
Commercial real estate			42				65				11
Commercial business			1,642				1,909				1,293
Home equity/2nd mortgage			80				98				0
Other consumer			0				0				0
			2,034				2,376				1,351
Total:
Residential			1,411				1,750				47
Land			16				18				0
Construction			0				0				0
Commercial real estate			1,819				1,873				11
Commercial business			1,642				1,909				1,293
Home equity/2nd mortgage			151				185				0
Other consumer			0				0				0
		$	5,039			$	5,735			$	1,351

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

		June 30, 2015												December 31, 2014
		Nonaccrual Loans				Loans 90+ Days Past Due Still Accruing				Total Nonperforming Loans				Nonaccrual Loans				Loans 90+ Days Past Due Still Accruing				Total Nonperforming Loans
		(In thousands)
Residential		$	1,069			$	14			$	1,083			$	919			$	68			$	987
Land			20				0				20				16				0				16
Construction			0				0				0				0				0				0
Commercial real estate			434				21				455				433				0				433
Commercial business			0				0				0				1,642				0				1,642
Home equity/2nd mortgage			122				0				122				129				14				143
Other consumer			0				19				19				0				3				3
Total		$	1,645			$	54			$	1,699			$	3,139			$	85			$	3,224

Past Due Financing Receivables [Table Text Block]

		30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due				Total Past Due				Current				Total Loans
		(In thousands)
Residential		$	2,556			$	519			$	587			$	3,662			$	103,876			$	107,538
Land			0				8				20				28				10,540				10,568
Construction			0				0				0				0				8,362				8,362
Commercial real estate			0				192				77				269				75,383				75,652
Commercial business			0				0				0				0				25,107				25,107
Home equity/2nd mortgage			124				92				3				219				38,274				38,493
Other consumer			200				25				19				244				37,468				37,712
Total		$	2,880			$	836			$	706			$	4,422			$	299,010			$	303,432

		30-59 Days Past Due				60-89 Days Past Due				90 Days or More Past Due				Total Past Due				Current				Total Loans
		(In thousands)
Residential		$	3,070			$	551			$	308			$	3,929			$	103,167			$	107,096
Land			24				124				0				148				10,932				11,080
Construction			0				0				0				0				8,463				8,463
Commercial real estate			54				133				42				229				78,251				78,480
Commercial business			0				0				0				0				28,406				28,406
Home equity/2nd mortgage			153				23				97				273				37,852				38,125
Other consumer			263				26				3				292				34,543				34,835
Total		$	3,564			$	857			$	450			$	4,871			$	301,614			$	306,485

Financing Receivable Credit Quality Indicators [Table Text Block]

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity  & 2nd Mtg				Other Consumer				Total
		(In thousands)
June 30, 2015
Pass		$	105,401			$	7,661			$	8,362			$	72,937			$	24,264			$	38,229			$	37,639			$	294,493
Special Mention			100				92				0				1,649				514				1				57				2,413
Substandard			968				2,795				0				632				329				141				16				4,881
Doubtful			1,069				20				0				434				0				122				0				1,645
Loss			0				0				0				0				0				0				0				0
Total		$	107,538			$	10,568			$	8,362			$	75,652			$	25,107			$	38,493			$	37,712			$	303,432
December 31, 2014
Pass		$	104,780			$	7,969			$	7,722			$	73,204			$	26,137			$	37,860			$	34,770			$	292,442
Special Mention			105				94				741				2,648				298				2				49				3,937
Substandard			1,292				3,001				0				2,195				329				134				16				6,967
Doubtful			919				16				0				433				1,642				129				0				3,139
Loss			0				0				0				0				0				0				0				0
Total		$	107,096			$	11,080			$	8,463			$	78,480			$	28,406			$	38,125			$	34,835			$	306,485

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

		June 30, 2015																December 31, 2014
		Accruing				Nonaccrual				Total				Related Allowance for Loan Losses				Accruing				Nonaccrual				Total				Related Allowance for Loan Losses
		(In thousands)
Troubled debt restructurings:
Residential real estate		$	349			$	310			$	659			$	3			$	492			$	166			$	658			$	6
Commercial real estate			1,367				331				1,698				0				1,386				338				1,724				0
Commercial business			0				0				0				0				0				1,642				1,642				1,292
Home equity and 2nd mortgage			21				0				21				0				22				0				22				0
Total		$	1,737			$	641			$	2,378			$	3			$	1,900			$	2,146			$	4,046			$	1,298

Schedule of Debtor Troubled Debt Restructuring, Current Period [Table Text Block]

		Six months ended June 30, 2014
		Number of Contracts				Pre-Modification Outstanding Balance				Post-Modification Outstanding Balance
		(Dollars in thousands)
Troubled debt restructurings:
Commercial real estate			3			$	542			$	542
Total			3			$	542			$	542

Financing Receivable [Member]

Note 4 - Loans and Allowance for Loan Losses (Tables) [Line Items]

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

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity & 2nd Mtg				Other Consumer				Total
		(In thousands)
Recorded Investment in Loans:
Principal loan balance		$	107,136			$	10,526			$	8,341			$	75,521			$	24,983			$	37,844			$	37,566			$	301,917
Accrued interest receivable			339				38				21				168				131				124				146				967
Net deferred loan origination
fees and costs			63				4				0				(37	)			(7	)			525				0				548
Recorded investment in loans		$	107,538			$	10,568			$	8,362			$	75,652			$	25,107			$	38,493			$	37,712			$	303,432
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,419			$	20			$	0			$	1,800			$	0			$	143			$	0			$	3,382
Collectively evaluated for impairment			106,119				10,548				8,362				73,852				25,107				38,350				37,712				300,050
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	107,538			$	10,568			$	8,362			$	75,652			$	25,107			$	38,493			$	37,712			$	303,432

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity & 2nd Mtg				Other Consumer				Total
		(In thousands)
Recorded Investment in Loans:
Principal loan balance		$	106,679			$	11,028			$	8,444			$	78,314			$	28,282			$	37,513			$	34,683			$	304,943
Accrued interest receivable			368				48				20				186				131				131				152				1,036
Net deferred loan origination
fees and costs			49				4				(1	)			(20	)			(7	)			481				0				506
Recorded investment in loans		$	107,096			$	11,080			$	8,463			$	78,480			$	28,406			$	38,125			$	34,835			$	306,485
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,411			$	16			$	0			$	1,819			$	1,642			$	151			$	0			$	5,039
Collectively evaluated for impairment			105,685				11,064				8,463				76,661				26,764				37,974				34,835				301,446
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	107,096			$	11,080			$	8,463			$	78,480			$	28,406			$	38,125			$	34,835			$	306,485

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Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 470



-SubTopic 60



-Section 50



-Paragraph 1



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- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



-Paragraph 7



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- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



-Paragraph 33



-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953676-111524



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-Topic 310



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