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Note 20 - Disclosures About Fair Value of Financial Instruments | 12 Months Ended
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Dec. 31, 2018
Notes to Financial Statements |
Fair Value Measurements and Financial Instruments Disclosure [Text Block] | ( 20 ) DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS The following table summarizes the carrying value and estimated fair value of financial instruments and the level within the fair value hierarchy (see Note 19 ) in which the fair value measurements fall at December 31, 2018 and 2017:
|  |  |  |  |  | Fair Value Measurements Using
( In thousands ) |  | Carrying Value |  | Fair Value |  | Level 1 |  | Level 2 |  | Level 3
December 31, 2018: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 41,112 |  |  | $ | 41,112 |  |  | $ | 41,112 |  |  | $ | – |  |  | $ | – |
Interest-bearing time deposits |  |  | 7,710 |  |  |  | 7,650 |  |  |  | – |  |  |  | 7,650 |  |  |  | – |
Securities available for sale |  |  | 261,841 |  |  |  | 261,841 |  |  |  | – |  |  |  | 261,841 |  |  |  | – |
Loans held for sale |  |  | 2,849 |  |  |  | 2,900 |  |  |  | – |  |  |  | 2,900 |  |  |  | – |
Loans, net |  |  | 434,260 |  |  |  | 427,200 |  |  |  | – |  |  |  | – |  |  |  | 427,200 |
FHLB and other restricted stock |  |  | 1,988 |  |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Accrued interest receivable |  |  | 2,828 |  |  |  | 2,828 |  |  |  | – |  |  |  | 2,828 |  |  |  | – |
Equity securities (included in other assets) |  |  | 1,715 |  |  |  | 1,715 |  |  |  | 1,715 |  |  |  | – |  |  |  | – |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 701,646 |  |  |  | 699,864 |  |  |  | – |  |  |  | – |  |  |  | 699,864 |
Accrued interest payable |  |  | 150 |  |  |  | 150 |  |  |  | – |  |  |  | 150 |  |  |  | – |
December 31, 2017: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 25,915 |  |  | $ | 25,915 |  |  | $ | 25,915 |  |  | $ | – |  |  | $ | – |
Interest-bearing time deposits |  |  | 9,258 |  |  |  | 9,220 |  |  |  | – |  |  |  | 9,220 |  |  |  | – |
Securities available for sale |  |  | 271,172 |  |  |  | 271,172 |  |  |  | – |  |  |  | 271,172 |  |  |  | – |
Securities held to maturity |  |  | 1 |  |  |  | 1 |  |  |  | – |  |  |  | 1 |  |  |  | – |
Loans held for sale |  |  | 2,630 |  |  |  | 2,678 |  |  |  | – |  |  |  | 2,678 |  |  |  | – |
Loans, net |  |  | 409,618 |  |  |  | 404,931 |  |  |  | – |  |  |  | – |  |  |  | 404,931 |
FHLB and other restricted stock |  |  | 1,979 |  |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Accrued interest receivable |  |  | 2,694 |  |  |  | 2,694 |  |  |  | – |  |  |  | 2,694 |  |  |  | – |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 664,562 |  |  |  | 663,006 |  |  |  | – |  |  |  | – |  |  |  | 663,006 |
FHLB advances |  |  | 10,000 |  |  |  | 10,000 |  |  |  | – |  |  |  | 10,000 |  |  |  | – |
Accrued interest payable |  |  | 107 |  |  |  | 107 |  |  |  | – |  |  |  | 107 |  |  |  | – |
The carrying amounts in the preceding table are included in the consolidated balance sheets under the applicable captions. In accordance with the Company’s adoption of ASU 2016 - 01 effective January 1, 2018, the table above for December 31, 2018 presents the fair values measured using an exit price notion. The fair value of loans at December 31, 2017 was measured using an entry price notion. The contractual or notional amounts of financial instruments with off-balance-sheet risk are disclosed in Note 16, and the fair value of these instruments is considered immaterial.

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- Definition Description of the fair value measurement of assets and liabilities as required under fair value measurement guidelines. This element also includes the description of risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising there from, and the amounts of, methodologies and assumptions used in determining the amounts of such items; as well as the disclosure of all significant concentrations of risk, including credit risk and market risk, arising from all financial instruments, whether from an individual counterparty or groups of counterparties. + References No definition available. + Details
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