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Note 3 - Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2017

Notes Tables

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

		June 30,				December 31,
(In thousands)		2017				2016
Real estate mortgage loans:
Residential		$	134,773			$	137,842
Land			17,870				13,895
Residential construction			33,736				29,561
Commercial real estate			93,638				96,462
Commercial real estate construction			9,467				8,921
Commercial business loans			28,092				24,056
Consumer loans:
Home equity and second mortgage loans			46,089				42,908
Automobile loans			36,287				34,279
Loans secured by savings accounts			1,944				1,879
Unsecured loans			3,747				3,912
Other consumer loans			9,494				9,025
Gross loans			415,137				402,740
Less undisbursed portion of loans in process			(18,125	)			(19,037	)
Principal loan balance			397,012				383,703
Deferred loan origination fees, net			966				837
Allowance for loan losses			(3,526	)			(3,386	)
Loans, net		$	394,452			$	381,154

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

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	17			$	0			$	0			$	0			$	40			$	14			$	4			$	75
Collectively evaluated for impairment			195				124				306				1,583				250				666				327				3,451
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	212			$	124			$	306			$	1,583			$	290			$	680			$	331			$	3,526

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	23			$	0			$	0			$	0			$	43			$	13			$	6			$	85
Collectively evaluated for impairment			357				56				80				1,670				155				670				313				3,301
Acquired with deteriorated credit quality			0				0				0				0				0				0				0				0
Ending balance		$	380			$	56			$	80			$	1,670			$	198			$	683			$	319			$	3,386

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
Allowance for loan losses:
Changes in Allowance for Loan Losses for the three-months ended June 30, 2017
Beginning balance		$	271			$	109			$	223			$	1,585			$	244			$	698			$	288			$	3,418
Provisions for loan losses			(61	)			15				83				(4	)			46				(13	)			190				256
Charge-offs			(6	)			0				0				(2	)			0				(6	)			(186	)			(200	)
Recoveries			8				0				0				4				0				1				39				52
Ending balance		$	212			$	124			$	306			$	1,583			$	290			$	680			$	331			$	3,526
Changes in Allowance for Loan Losses for the six-months ended June 30, 2017
Beginning balance		$	380			$	56			$	80			$	1,670			$	198			$	683			$	319			$	3,386
Provisions for loan losses			(146	)			68				226				(132	)			131				1				319				467
Charge-offs			(46	)			0				0				(3	)			(43	)			(6	)			(390	)			(488	)
Recoveries			24				0				0				48				4				2				83				161
Ending balance		$	212			$	124			$	306			$	1,583			$	290			$	680			$	331			$	3,526

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
Allowance for loan losses:
Changes in Allowance for Loan Losses for the three-months ended June 30, 2016
Beginning balance		$	470			$	84			$	45			$	1,468			$	273			$	721			$	258			$	3,319
Provisions for loan losses			(13	)			(37	)			(3	)			73				(13	)			66				77				150
Charge-offs			(54	)			0				0				(82	)			(100	)			0				(95	)			(331	)
Recoveries			5				0				0				14				2				4				26				51
Ending balance		$	408			$	47			$	42			$	1,473			$	162			$	791			$	266			$	3,189
Changes in Allowance for Loan Losses for the six-months ended June 30, 2016
Beginning balance		$	527			$	157			$	47			$	1,541			$	261			$	626			$	256			$	3,415
Provisions for loan losses			(42	)			(101	)			(5	)			(4	)			12				192				173				225
Charge-offs			(94	)			(9	)			0				(82	)			(114	)			(36	)			(220	)			(555	)
Recoveries			17				0				0				18				3				9				57				104
Ending balance		$	408			$	47			$	42			$	1,473			$	162			$	791			$	266			$	3,189

Impaired Financing Receivables [Table Text Block]

		At June 30, 2017												Three Months Ended June 30, 2017								Six Months Ended June 30, 2017
						Unpaid								Average				Interest				Average				Interest
		Recorded				Principal				Related				Recorded				Income				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized				Investment				Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential		$	2,626			$	2,838			$	0			$	2,387			$	6			$	2,215			$	14
Land			0				0				0				0				0				0				0
Construction			0				0				0				0				0				0				0
Commercial real estate			435				584				0				759				6				911				8
Commercial business			71				80				0				72				0				73				0
Home equity/2nd mortgage			227				233				0				228				0				229				1
Other consumer			11				11				0				11				0				7				0
			3,370				3,746				0				3,457				12				3,435				23
Loans with an allowance recorded:
Residential			85				92				17				87				0				128				0
Land			0				0				0				0				0				0				0
Construction			0				0				0				0				0				0				0
Commercial real estate			0				0				0				0				0				0				0
Commercial business			50				50				40				50				0				56				0
Home equity/2nd mortgage			32				32				14				23				0				19				0
Other consumer			33				33				4				25				0				23				0
			200				207				75				185				0				226				0
Total:
Residential			2,711				2,930				17				2,474				6				2,343				14
Land			0				0				0				0				0				0				0
Construction			0				0				0				0				0				0				0
Commercial real estate			435				584				0				759				6				911				8
Commercial business			121				130				40				122				0				129				0
Home equity/2nd mortgage			259				265				14				251				0				248				1
Other consumer			44				44				4				36				0				30				0
		$	3,570			$	3,953			$	75			$	3,642			$	12			$	3,661			$	23

		Three Months Ended June 30, 2016								Six Months Ended June 30, 2016
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
Loans with no related allowance recorded:
Residential		$	1,898			$	8			$	1,911			$	14
Land			0				0				8				0
Construction			0				0				0				0
Commercial real estate			3,602				18				3,531				37
Commercial business			63				0				64				0
Home equity/2nd mortgage			53				1				54				1
Other consumer			5				0				3				0
			5,621				27				5,571				52
Loans with an allowance recorded:
Residential			176				0				136				0
Land			0				0				0				0
Construction			0				0				0				0
Commercial real estate			131				0				165				0
Commercial business			50				0				67				0
Home equity/2nd mortgage			14				0				36				0
Other consumer			34				0				23				0
			405				0				427				0
Total:
Residential			2,074				8				2,047				14
Land			0				0				8				0
Construction			0				0				0				0
Commercial real estate			3,733				18				3,696				37
Commercial business			113				0				131				0
Home equity/2nd mortgage			67				1				90				1
Other consumer			39				0				26				0
		$	6,026			$	27			$	5,998			$	52

						Unpaid
		Recorded				Principal				Related
		Investment				Balance				Allowance
		(In thousands)
Loans with no related allowance recorded:
Residential		$	1,871			$	2,223			$	0
Land			0				0				0
Construction			0				0				0
Commercial real estate			1,217				1,540				0
Commercial business			75				81				0
Home equity/2nd mortgage			231				237				0
Other consumer			0				0				0
			3,394				4,081				0
Loans with an allowance recorded:
Residential			212				217				23
Land			0				0				0
Construction			0				0				0
Commercial real estate			0				0				0
Commercial business			68				68				43
Home equity/2nd mortgage			13				14				13
Other consumer			20				20				6
			313				319				85
Total:
Residential			2,083				2,440				23
Land			0				0				0
Construction			0				0				0
Commercial real estate			1,217				1,540				0
Commercial business			143				149				43
Home equity/2nd mortgage			244				251				13
Other consumer			20				20				6
		$	3,707			$	4,400			$	85

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

		June 30, 2017												December 31, 2016
						Loans 90+ Days				Total								Loans 90+ Days				Total
		Nonaccrual				Past Due				Nonperforming				Nonaccrual				Past Due				Nonperforming
		Loans				Still Accruing				Loans				Loans				Still Accruing				Loans
		(In thousands)
Residential		$	2,269			$	0			$	2,269			$	1,634			$	55			$	1,689
Land			0				0				0				0				0				0
Construction			0				0				0				0				0				0
Commercial real estate			30				0				30				924				0				924
Commercial business			121				0				121				142				0				142
Home equity/2nd mortgage			242				0				242				226				0				226
Other consumer			44				0				44				20				23				43
Total		$	2,706			$	0			$	2,706			$	2,946			$	78			$	3,024

Past Due Financing Receivables [Table Text Block]

																						Purchased
		30-59 Days				60-89 Days				90 Days or More				Total								Credit				Total
		Past Due				Past Due				Past Due				Past Due				Current				Impaired Loans				Loans
		(In thousands)
Residential		$	2,225			$	624			$	1,511			$	4,360			$	130,497			$	383			$	135,240
Land			0				51				0				51				17,892				0				17,943
Construction			0				0				0				0				25,135				0				25,135
Commercial real estate			0				0				30				30				93,640				173				93,843
Commercial business			45				0				65				110				28,060				0				28,170
Home equity/2nd mortgage			3				28				179				210				46,929				0				47,139
Other consumer			143				20				44				207				51,475				0				51,682
Total		$	2,416			$	723			$	1,829			$	4,968			$	393,628			$	556			$	399,152

		30-59 Days				60-89 Days				90 Days or More				Total								Purchased Credit				Total
		Past Due				Past Due				Past Due				Past Due				Current				Impaired Loans				Loans
		(In thousands)
Residential		$	2,444			$	707			$	1,021			$	4,172			$	133,815			$	390			$	138,377
Land			0				52				0				52				13,899				0				13,951
Construction			0				0				0				0				19,489				0				19,489
Commercial real estate			0				0				27				27				96,402				240				96,669
Commercial business			155				0				83				238				23,888				0				24,126
Home equity/2nd mortgage			352				0				13				365				43,466				0				43,831
Other consumer			319				66				43				428				48,893				0				49,321
Total		$	3,270			$	825			$	1,187			$	5,282			$	379,852			$	630			$	385,764

Financing Receivable Credit Quality Indicators [Table Text Block]

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
June 30, 2017
Pass		$	131,490			$	17,738			$	25,135			$	87,606			$	27,182			$	46,894			$	51,623			$	387,668
Special Mention			437				85				0				2,725				789				0				15				4,051
Substandard			886				120				0				3,309				78				3				0				4,396
Doubtful			2,427				0				0				203				121				242				44				3,037
Loss			0				0				0				0				0				0				0				0
Total		$	135,240			$	17,943			$	25,135			$	93,843			$	28,170			$	47,139			$	51,682			$	399,152
December 31, 2016
Pass		$	135,328			$	13,795			$	19,489			$	87,782			$	23,246			$	43,601			$	49,256			$	372,497
Special Mention			403				86				0				1,892				661				0				45				3,087
Substandard			721				70				0				5,991				77				4				0				6,863
Doubtful			1,925				0				0				1,004				142				226				20				3,317
Loss			0				0				0				0				0				0				0				0
Total		$	138,377			$	13,951			$	19,489			$	96,669			$	24,126			$	43,831			$	49,321			$	385,764

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

		June 30, 2017																December 31, 2016
														Related Allowance																Related Allowance
		Accruing				Nonaccrual				Total				for Loan Losses				Accruing				Nonaccrual				Total				for Loan Losses
		(In thousands)
Troubled debt restructurings:
Residential real estate		$	390			$	0			$	390			$	0			$	433			$	229			$	662			$	0
Commercial real estate			429				101				530				0				291				168				459				0
Home equity and 2nd mortgage			17				0				17				0				18				0				18				0
Total		$	836			$	101			$	937			$	0			$	742			$	397			$	1,139			$	0

Schedule of Purchased Credit Impaired Loans [Table Text Block]

		June 30 ,				December 31 ,
(In thousands)		2017				2016
Residential real estate		$	383			$	390
Commercial real estate			173				240
Carrying amount			556				630

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Table Text Block]

		Three Months Ended								Six Months Ended
		6/30/2017				6/30/2016				6/30/2017				6/30/2016
Balance at beginning of period		$	244			$	145			$	252			$	319
New loans purchased			-				-				-				-
Accretion to income			(14	)			(19	)			(28	)			(44	)
Disposals and other adjustments			(17	)			(21	)			(17	)			(74	)
Reclassification (to) from nonaccretable difference			10				60				16				(36	)
Balance at end of period		$	223			$	165			$	223			$	165

Financing Receivable [Member]

Notes Tables

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

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
Recorded Investment in Loans:
Principal loan balance		$	134,773			$	17,870			$	25,078			$	93,638			$	28,092			$	46,089			$	51,472			$	397,012
Accrued interest receivable			382				56				61				238				75				152				210				1,174
Net deferred loan origination fees and costs			85				17				(4	)			(33	)			3				898				0				966
Recorded investment in loans		$	135,240			$	17,943			$	25,135			$	93,843			$	28,170			$	47,139			$	51,682			$	399,152
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	2,711			$	0			$	0			$	435			$	121			$	259			$	44			$	3,570
Collectively evaluated for impairment			132,146				17,943				25,135				93,235				28,049				46,880				51,638				395,026
Acquired with deteriorated credit quality			383				0				0				173				0				0				0				556
Ending balance		$	135,240			$	17,943			$	25,135			$	93,843			$	28,170			$	47,139			$	51,682			$	399,152

		Residential												Commercial				Commercial				Home Equity &				Other
		Real Estate				Land				Construction				Real Estate				Business				2nd Mtg				Consumer				Total
		(In thousands)
Recorded Investment in Loans:
Principal loan balance		$	137,842			$	13,895			$	19,445			$	96,462			$	24,056			$	42,908			$	49,095			$	383,703
Accrued interest receivable			455				42				44				249				67				141				226				1,224
Net deferred loan origination fees and costs			80				14				0				(42	)			3				782				0				837
Recorded investment in loans		$	138,377			$	13,951			$	19,489			$	96,669			$	24,126			$	43,831			$	49,321			$	385,764
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	2,083			$	0			$	0			$	1,217			$	143			$	244			$	20			$	3,707
Collectively evaluated for impairment			135,904				13,951				19,489				95,212				23,983				43,587				49,301				381,427
Acquired with deteriorated credit quality			390				0				0				240				0				0				0				630
Ending balance		$	138,377			$	13,951			$	19,489			$	96,669			$	24,126			$	43,831			$	49,321			$	385,764

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Tabular disclosure of reconciliation of a concept from the beginning of a period to the end of a period.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Publisher FASB
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