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

9 Months Ended

Sep. 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)		September 30, 2015				December 31, 2014
Real estate mortgage loans:
Residential		$	113,502			$	106,679
Land			11,543				11,028
Residential construction			14,049				10,347
Commercial real estate			74,372				78,314
Commercial real estate contruction			304				1,422
Commercial business loans			23,164				28,282
Consumer loans:
Home equity and second mortgage loans			38,094				37,513
Automobile loans			27,496				25,274
Loans secured by savings accounts			910				1,018
Unsecured loans			3,470				3,316
Other consumer loans			6,282				5,075
Gross loans			313,186				308,268
Less undisbursed portion of loans in process			(5,179	)			(3,325	)
Principal loan balance			308,007				304,943
Deferred loan origination fees, net			569				506
Allowance for loan losses			(3,494	)			(4,846	)
Loans, net		$	305,082			$	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		$	43			$	0			$	0			$	8			$	0			$	11			$	0			$	62
Collectively evaluated for impairment			541				161				49				1,605				185				633				258				3,432
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	584			$	161			$	49			$	1,613			$	185			$	644			$	258			$	3,494

		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 September 30, 2015
Beginning balance		$	634			$	173			$	51			$	1,669			$	161			$	648			$	264			$	3,600
Provisions for loan losses			(15	)			(12	)			(2	)			(60	)			19				26				44				0
Charge-offs			(41	)			0				0				0				0				(36	)			(79	)			(156	)
Recoveries			6				0				0				4				5				6				29				50
Ending balance		$	584			$	161			$	49			$	1,613			$	185			$	644			$	258			$	3,494
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2015
Beginning balance		$	609			$	201			$	60			$	1,501			$	1,480			$	720			$	275			$	4,846
Provisions for loan losses			27				(40	)			(11	)			96				(97	)			(20	)			95				50
Charge-offs			(61	)			0				0				0				(1,205	)			(68	)			(203	)			(1,537	)
Recoveries			9				0				0				16				7				12				91				135
Ending balance		$	584			$	161			$	49			$	1,613			$	185			$	644			$	258			$	3,494

		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 September 30, 2014
Beginning balance		$	843			$	153			$	78			$	1,280			$	1,444			$	932			$	336			$	5,066
Provisions for loan losses			36				3				(1	)			(19	)			(5	)			1				60				75
Charge-offs			(56	)			0				0				0				0				0				(84	)			(140	)
Recoveries			2				0				0				0				8				12				32				54
Ending balance		$	825			$	156			$	77			$	1,261			$	1,447			$	945			$	344			$	5,055
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2014
Beginning balance		$	811			$	152			$	63			$	1,284			$	1,446			$	877			$	289			$	4,922
Provisions for loan losses			148				4				14				(23	)			(12	)			(69	)			128				190
Charge-offs			(140	)			0				0				0				0				(54	)			(172	)			(366	)
Recoveries			6				0				0				0				13				191				99				309
Ending balance		$	825			$	156			$	77			$	1,261			$	1,447			$	945			$	344			$	5,055

Impaired Financing Receivables [Table Text Block]

		At September 30, 2015												Three Months Ended September 30, 2015								Nine  Months Ended September 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		$	1,232			$	1,599			$	-			$	1,177			$	5			$	1,211			$	14
Land			22				25				-				21				0				19				0
Construction			0				0				-				0				0				0				0
Commercial real estate			1,748				1,790				-				1,755				19				1,768				57
Commercial business			0				0				-				0				1				7				1
Home equity/2nd mortgage			61				78				-				62				1				66				1
Other consumer			0				0				-				0				0				0				0
			3,063				3,492				-				3,015				26				3,071				73
Loans with an allowance recorded:
Residential			113				117				43				205				0				223				0
Land			0				0				0				0				0				0				0
Construction			0				0				0				0				0				0				0
Commercial real estate			38				63				8				38				0				39				0
Commercial business			0				0				0				0				0				419				0
Home equity/2nd mortgage			80				81				11				80				0				80				0
Other consumer			0				0				0				0				0				0				0
			231				261				62				323				0				761				0
Total:
Residential			1,345				1,716				43				1,382				5				1,434				14
Land			22				25				0				21				0				19				0
Construction			0				0				0				0				0				0				0
Commercial real estate			1,786				1,853				8				1,793				19				1,807				57
Commercial business			0				0				0				0				1				426				1
Home equity/2nd mortgage			141				159				11				142				1				146				1
Other consumer			0				0				0				0				0				0				0
		$	3,294			$	3,753			$	62			$	3,338			$	26			$	3,832			$	73

		Three Months Ended September 30, 2014								Nine Months Ended September 30, 2014
		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
Loans with no related allowance recorded:
Residential		$	1,113			$	8			$	1,331			$	25
Land			110				0				116				0
Construction			0				0				65				0
Commercial real estate			1,713				19				1,588				53
Commercial business			188				0				142				0
Home equity/2nd mortgage			85				0				167				2
Other consumer			0				0				0				0
			3,209				27				3,409				80
Loans with an allowance recorded:
Residential			259				0				394				0
Land			0				0				2				0
Construction			0				0				0				0
Commercial real estate			477				0				809				0
Commercial business			1,676				0				1,709				0
Home equity/2nd mortgage			48				0				38				0
Other consumer			0				0				0				0
			2,460				0				2,952				0
Total:
Residential			1,372				8				1,725				25
Land			110				0				118				0
Construction			0				0				65				0
Commercial real estate			2,190				19				2,397				53
Commercial business			1,864				0				1,851				0
Home equity/2nd mortgage			133				0				205				2
Other consumer			0				0				0				0
		$	5,669			$	27			$	6,361			$	80

		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]

		September 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		$	998			$	0			$	998			$	919			$	68			$	987
Land			22				0				22				16				0				16
Construction			0				0				0				0				0				0
Commercial real estate			429				0				429				433				0				433
Commercial business			0				66				66				1,642				0				1,642
Home equity/2nd mortgage			121				14				135				129				14				143
Other consumer			0				0				0				0				3				3
Total		$	1,570			$	80			$	1,650			$	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		$	2,237			$	563			$	431			$	3,231			$	110,691			$	113,922
Land			57				0				22				79				11,511				11,590
Construction			0				0				0				0				9,197				9,197
Commercial real estate			235				0				55				290				74,226				74,516
Commercial business			67				6				66				139				23,084				23,223
Home equity/2nd mortgage			669				0				97				766				38,008				38,774
Other consumer			200				26				0				226				38,077				38,303
Total		$	3,465			$	595			$	671			$	4,731			$	304,794			$	309,525

		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)
September 30, 2015
Pass		$	110,479			$	8,710			$	9,197			$	71,833			$	22,176			$	38,532			$	38,228			$	299,155
Special Mention			1,707				91				0				1,947				501				0				60				4,306
Substandard			738				2,767				0				307				546				121				15				4,494
Doubtful			998				22				0				429				0				121				0				1,570
Loss			0				0				0				0				0				0				0				0
Total		$	113,922			$	11,590			$	9,197			$	74,516			$	23,223			$	38,774			$	38,303			$	309,525
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]

		September 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		$	347			$	315			$	662			$	0			$	492			$	166			$	658			$	6
Commercial real estate			1,358				328				1,686				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			20				0				20				0				22				0				22				0
Total		$	1,725			$	643			$	2,368			$	0			$	1,900			$	2,146			$	4,046			$	1,298

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

		Three months ended September 30, 2014												Nine months ended September 30, 2014
		Number of Contracts				Pre-Modification Outstanding Balance				Post-Modification Outstanding Balance				Number of Contracts				Pre-Modification Outstanding Balance				Post-Modification Outstanding Balance
		(Dollars in thousands)												(Dollars in thousands)
Troubled debt restructurings:
Commercial real estate			1			$	115			$	115				4			$	657			$	657
Total			1			$	115			$	115				4			$	657			$	657

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		$	113,502			$	11,543			$	9,174			$	74,372			$	23,164			$	38,094			$	38,158			$	308,007
Accrued interest receivable			362				41				23				182				66				130				145				949
Net deferred loan origination
fees and costs			58				6				0				(38	)			(7	)			550				0				569
Recorded investment in loans		$	113,922			$	11,590			$	9,197			$	74,516			$	23,223			$	38,774			$	38,303			$	309,525
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,345			$	22			$	0			$	1,786			$	0			$	141			$	0			$	3,294
Collectively evaluated for impairment			112,577				11,568				9,197				72,730				23,223				38,633				38,303				306,231
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	113,922			$	11,590			$	9,197			$	74,516			$	23,223			$	38,774			$	38,303			$	309,525

		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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