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Note 3 - Loans and Allowance for Loan Losses - Recorded Investments in Loans (Details) - USD ($) $ in Thousands | Mar. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Principal loan balance | $ 469,478 | $ 470,418
Accrued interest receivable | 1,526 | 1,632
Net deferred loan origination fees and costs | 1,121 | 1,137
Recorded investment in loans | 472,125 | 473,187
Individually evaluated for impairment | 2,747 | 2,747
Collectively evaluated for impairment | 469,060 | 470,116
Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 318 | 324
Real Estate Mortgage Portfolio Segment [Member] | Real Estate Loan [Member] |  |
Principal loan balance | 128,039 | 131,959
Accrued interest receivable | 453 | 462
Net deferred loan origination fees and costs | 116 | 118
Recorded investment in loans | 128,608 | 132,539
Individually evaluated for impairment | 1,840 | 1,926
Collectively evaluated for impairment | 126,487 | 130,328
Real Estate Mortgage Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 281 | 285
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] |  |
Principal loan balance | 18,861 | 19,185
Accrued interest receivable | 98 | 114
Net deferred loan origination fees and costs | 14 | 15
Recorded investment in loans | 18,973 | 19,314
Individually evaluated for impairment | 115 | 115
Collectively evaluated for impairment | 18,858 | 19,199
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] |  |
Principal loan balance | 30,742 | 32,559
Accrued interest receivable | 70 | 86
Net deferred loan origination fees and costs | (6) | (1)
Recorded investment in loans | 30,806 | 32,644
Individually evaluated for impairment |  |
Collectively evaluated for impairment | 30,806 | 32,644
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] |  |
Principal loan balance | 129,180 | 121,563
Accrued interest receivable | 344 | 312
Net deferred loan origination fees and costs | (68) | (62)
Recorded investment in loans | 129,456 | 121,813
Individually evaluated for impairment | 447 | 353
Collectively evaluated for impairment | 128,972 | 121,421
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 37 | 39
Commercial Portfolio Segment [Member] |  |
Principal loan balance | 44,811 | 45,307
Accrued interest receivable | 117 | 142
Net deferred loan origination fees and costs |  |
Recorded investment in loans | 44,928 | 45,449
Individually evaluated for impairment | 247 | 249
Collectively evaluated for impairment | 44,681 | 45,200
Commercial Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |
Principal loan balance | 54,655 | 54,677
Accrued interest receivable | 218 | 244
Net deferred loan origination fees and costs | 1,065 | 1,067
Recorded investment in loans | 55,938 | 55,988
Individually evaluated for impairment | 56 | 56
Collectively evaluated for impairment | 55,882 | 55,932
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] |  |
Principal loan balance | 63,190 | 65,168
Accrued interest receivable | 226 | 272
Net deferred loan origination fees and costs |  |
Recorded investment in loans | 63,416 | 65,440
Individually evaluated for impairment | 42 | 48
Collectively evaluated for impairment | 63,374 | 65,392
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |

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- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 + Details
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- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4428-111522 + Details
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- Definition Amount of deferred fees paid by borrowers and unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of loans that are being amortized into income as an adjustment to yield. Excludes amounts for loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6378536&loc=d3e10092-111533 + Details
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