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Note 5 - Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

(In thousands)		2017				2016
Real estate mortgage loans:
Residential		$	136,399			$	137,842
Land			18,198				13,895
Residential construction			28,854				29,561
Commercial real estate			100,133				96,462
Commercial real estate construction			17,161				8,921
Commercial business loans			34,114				24,056
Consumer loans:
Home equity and second mortgage loans			49,802				42,908
Automobile loans			38,361				34,279
Loans secured by deposits			1,751				1,879
Unsecured loans			3,744				3,912
Other consumer loans			8,714				9,025
Gross loans			437,231				402,740
Less undisbursed portion of loans in process			(25,020	)			(19,037	)
Principal loan balance			412,211				383,703
Deferred loan origination fees and costs, net			1,041				837
Allowance for loan losses			(3,634	)			(3,386	)
Loans, net		$	409,618			$	381,154

Schedule of Related Party Transactions [Table Text Block]

(In thousands)		2017				2016
Beginning balance		$	7,844			$	8,175
Adjustments due to officer and director changes			(93	)			(900	)
New loans			1,303				2,897
Payments			(1,415	)			(2,328	)
Ending balance		$	7,639			$	7,844

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 and Second Mortgage				Other Consumer				Total
		(In thousands)
Allowance for Loan Losses:
Beginning balance		$	380			$	56			$	80			$	1,670			$	198			$	683			$	319			$	3,386
Provisions			(120	)			77				165				(124	)			226				28				663				915
Charge-offs			(74	)			-				-				(3	)			(140	)			(6	)			(713	)			(936	)
Recoveries			33				-				-				79				7				5				145				269
Ending balance		$	219			$	133			$	245			$	1,622			$	291			$	710			$	414			$	3,634
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	35			$	-			$	-			$	-			$	4			$	13			$	-			$	52
Collectively evaluated for impairment			182				133				245				1,622				287				697				414				3,580
Acquired with deteriorated credit quality			2				-				-				-				-				-				-				2
Ending balance		$	219			$	133			$	245			$	1,622			$	291			$	710			$	414			$	3,634
Recorded Investment in Loans:
Individually evaluated for impairment		$	2,907			$	-			$	-			$	401			$	42			$	73			$	-			$	3,423
Collectively evaluated for impairment			133,703				18,309				21,034				99,891				34,161				50,905				52,793				410,796
Acquired with deteriorated credit quality			350				-				-				48				-				-				-				398
Ending balance		$	136,960			$	18,309			$	21,034			$	100,340			$	34,203			$	50,978			$	52,793			$	414,617

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity and Second Mortgage				Other Consumer				Total
		(In thousands)
Allowance for Loan Losses:
Beginning balance		$	527			$	157			$	47			$	1,541			$	261			$	626			$	256			$	3,415
Provisions			(87	)			(92	)			33				157				187				79				368				645
Charge-offs			(118	)			(9	)			-				(82	)			(264	)			(36	)			(409	)			(918	)
Recoveries			58				-				-				54				14				14				104				244
Ending balance		$	380			$	56			$	80			$	1,670			$	198			$	683			$	319			$	3,386
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	23			$	-			$	-			$	-			$	43			$	13			$	6			$	85
Collectively evaluated for impairment			357				56				80				1,670				155				670				313				3,301
Acquired with deteriorated credit quality			-				-				-				-				-				-				-				-
Ending balance		$	380			$	56			$	80			$	1,670			$	198			$	683			$	319			$	3,386
Recorded Investment in Loans:
Individually evaluated for impairment		$	2,083			$	-			$	-			$	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				-				-				240				-				-				-				630
Ending balance		$	138,377			$	13,951			$	19,489			$	96,669			$	24,126			$	43,831			$	49,321			$	385,764

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity and Second Mortgage				Other Consumer				Total
		(In thousands)
Allowance for Loan Losses:
Beginning balance		$	609			$	201			$	60			$	1,501			$	1,480			$	720			$	275			$	4,846
Provisions			35				(44	)			(13	)			6				(23	)			(49	)			138				50
Charge-offs			(128	)			-				-				-				(1,205	)			(78	)			(268	)			(1,679	)
Recoveries			11				-				-				34				9				33				111				198
Ending balance		$	527			$	157			$	47			$	1,541			$	261			$	626			$	256			$	3,415

Impaired Financing Receivables [Table Text Block]

						Unpaid								Average				Interest
		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential real estate		$	2,695			$	2,948			$	-			$	2,437			$	28
Land			-				-				-				-				2
Construction			-				-				-				-				-
Commercial real estate			401				535				-				686				16
Commercial business			12				12				-				57				1
Home equity and second mortgage			60				68				-				194				1
Other consumer			-				-				-				4				-
		$	3,168			$	3,563			$	-			$	3,378			$	48
Loans with an allowance recorded:
Residential real estate		$	212			$	218			$	35			$	140			$	-
Land			-				-				-				-				-
Construction			-				-				-				-				-
Commercial real estate			-				-				-				-				-
Commercial business			30				30				4				40				-
Home equity and second mortgage			13				13				13				20				-
Other consumer			-				-				-				14				-
		$	255			$	261			$	52			$	214			$	-
Total:
Residential real estate		$	2,907			$	3,166			$	35			$	2,577			$	28
Land			-				-				-				-				2
Construction			-				-				-				-				-
Commercial real estate			401				535				-				686				16
Commercial business			42				42				4				97				1
Home equity and second mortgage			73				81				13				214				1
Other consumer			-				-				-				18				-
		$	3,423			$	3,824			$	52			$	3,592			$	48

						Unpaid								Average				Interest
		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential real estate		$	1,871			$	2,223			$	-			$	1,904			$	26
Land			-				-				-				5				-
Construction			-				-				-				-				3
Commercial real estate			1,217				1,540				-				2,959				60
Commercial business			75				81				-				66				-
Home equity and second mortgage			231				237				-				88				2
Other consumer			-				-				-				4				1
		$	3,394			$	4,081			$	-			$	5,026			$	92
Loans with an allowance recorded:
Residential real estate		$	212			$	217			$	23			$	148			$	-
Land			-				-				-				-				-
Construction			-				-				-				-				-
Commercial real estate			-				-				-				99				-
Commercial business			68				68				43				54				-
Home equity and second mortgage			13				14				13				27				-
Other consumer			20				20				6				22				-
		$	313			$	319			$	85			$	350			$	-
Total:
Residential real estate		$	2,083			$	2,440			$	23			$	2,052			$	26
Land			-				-				-				5				-
Construction			-				-				-				-				3
Commercial real estate			1,217				1,540				-				3,058				60
Commercial business			143				149				43				120				-
Home equity and second mortgage			244				251				13				115				2
Other consumer			20				20				6				26				1
		$	3,707			$	4,400			$	85			$	5,376			$	92

		Average				Interest
		Recorded				Income
		Investment				Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential real estate		$	1,356			$	19
Land			20				-
Construction			-				-
Commercial real estate			2,092				76
Commercial business			19				-
Home equity and second mortgage			64				2
Other consumer			-				-
		$	3,551			$	97
Loans with an allowance recorded:
Residential real estate		$	190			$	-
Land			-				-
Construction			-				-
Commercial real estate			78				-
Commercial business			355				-
Home equity and second mortgage			80				-
Other consumer			-				-
		$	703			$	-
Total:
Residential real estate		$	1,546			$	19
Land			20				-
Construction			-				-
Commercial real estate			2,170				76
Commercial business			374				-
Home equity and second mortgage			144				2
Other consumer			-				-
		$	4,254			$	97

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

		December 31, 2017												December 31, 2016
		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 real estate		$	2,298			$	109			$	2,407			$	1,634			$	55			$	1,689
Land			-				95				95				-				-				-
Construction			-				-				-				-				-				-
Commercial real estate			139				-				139				924				-				924
Commercial business			42				59				101				142				-				142
Home equity and second mortgage			57				-				57				226				-				226
Other consumer			-				28				28				20				23				43
Total		$	2,536			$	291			$	2,827			$	2,946			$	78			$	3,024

Past Due Financing Receivables [Table Text Block]

		30-59 Days Past Due				60-89 Days Past Due				Over 90 Days Past Due				Total Past Due				Current				Purchased Credit Impaired Loans				Total Loans
						(In thousands)
Residential real estate		$	2,612			$	338			$	1,255			$	4,205			$	132,405			$	350			$	136,960
Land			186				-				95				281				18,028				-				18,309
Construction			-				-				-				-				21,034				-				21,034
Commercial real estate			379				-				139				518				99,774				48				100,340
Commercial business			46				49				102				197				34,006				-				34,203
Home equity and second mortgage			468				27				13				508				50,470				-				50,978
Other consumer			420				37				28				485				52,308				-				52,793
Total		$	4,111			$	451			$	1,632			$	6,194			$	408,025			$	398			$	414,617

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

Financing Receivable Credit Quality Indicators [Table Text Block]

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity and Second Mortgage				Other Consumer				Total
		(In thousands)
December 31, 2017:
Pass		$	133,618			$	18,003			$	20,173			$	97,219			$	33,245			$	50,919			$	52,629			$	405,806
Special mention			348				157				861				1,362				734				-				161				3,623
Substandard			684				149				-				1,620				182				2				3				2,640
Doubtful			2,310				-				-				139				42				57				-				2,548
Loss			-				-				-				-				-				-				-				-
Total		$	136,960			$	18,309			$	21,034			$	100,340			$	34,203			$	50,978			$	52,793			$	414,617
December 31, 2016 :
Pass		$	135,328			$	13,795			$	19,489			$	87,782			$	23,246			$	43,601			$	49,256			$	372,497
Special mention			403				86				-				1,892				661				-				45				3,087
Substandard			721				70				-				5,991				77				4				-				6,863
Doubtful			1,925				-				-				1,004				142				226				20				3,317
Loss			-				-				-				-				-				-				-				-
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]

		December 31, 2017																December 31, 2016
		Accruing				Nonaccrual				Total				Related Allowance for Loan Losses				Accruing				Nonaccrual				Total				Related Allowance for Loan Losses
		(In thousands)
Residential real estate		$	487			$	106			$	593			$	-			$	433			$	229			$	662			$	-
Commercial real estate			356				-				356				-				291				168				459				-
Home equity and second mortgage			15				-				15				-				18				-				18				-
Total		$	858			$	106			$	964			$	-			$	742			$	397			$	1,139			$	-

Schedule of Purchased Credit Impaired Loans [Table Text Block]

(In thousands)		2017				2016
Residential real estate		$	350			$	390
Commercial real estate			48				240
Carrying amount			398				630
Allowance for loan losses			2				-
		$	396			$	630

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

(In thousands)		2017				2016				2015
Beginning balance		$	252			$	319			$	-
New loans acquired			-				-				331
Accretion to income			(55	)			(75	)			(12	)
Disposals of loans			(21	)			(93	)			-
Reclassification (to) from nonaccretable difference			294				101				-
Ending balance		$	470			$	252			$	319

Financing Receivable [Member]

Notes Tables

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

		Residential Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity and Second Mortgage				Other Consumer				Total
		(In thousands)
December 31, 2017:
Principal loan balance		$	136,399			$	18,198			$	20,995			$	100,133			$	34,114			$	49,802			$	52,570			$	412,211
Accrued interest receivable			474				94				49				249				87				189				223				1,365
Net deferred loan origination fees and costs			87				17				(10	)			(42	)			2				987				-				1,041
Recorded investment in loans		$	136,960			$	18,309			$	21,034			$	100,340			$	34,203			$	50,978			$	52,793			$	414,617
December 31, 2016:
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				-				(42	)			3				782				-				837
Recorded investment in loans		$	138,377			$	13,951			$	19,489			$	96,669			$	24,126			$	43,831			$	49,321			$	385,764

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Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.

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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=84173941&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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