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

6 Months Ended

Jun. 30, 2020

Notes Tables

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

		June 30,				December 31,
(In thousands)		2020				2019
Real estate mortgage loans:
Residential		$	128,754			$	131,959
Land			18,228				19,185
Residential construction			39,757				35,554
Commercial real estate			129,321				121,563
Commercial real estate construction			7,436				20,086
Commercial business loans			77,515				45,307
Consumer loans:
Home equity and second mortgage loans			53,243				54,677
Automobile loans			45,138				46,443
Loans secured by savings accounts			1,302				1,372
Unsecured loans			2,995				3,653
Other consumer loans			18,732				13,700
Gross loans			522,421				493,499
Less undisbursed portion of loans in process			(17,240	)			(23,081	)
Principal loan balance			505,181				470,418
Deferred loan origination fees and costs, net			(325	)			1,137
Allowance for loan losses			(6,064	)			(5,061	)
Loans, net		$	498,792			$	466,494

Financing Receivable, Current, Allowance for Credit Loss [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		$	-			$	-			$	-			$	-			$	168			$	-			$	-			$	168
Collectively evaluated for impairment			1,032				196				369				1,902				700				604				1,070				5,873
Acquired with deteriorated credit quality			23				-				-				-				-				-				-				23
Ending balance		$	1,055			$	196			$	369			$	1,902			$	868			$	604			$	1,070			$	6,064

		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		$	16			$	-			$	-			$	-			$	-			$	-			$	-			$	16
Collectively evaluated for impairment			839				163				350				1,623				595				515				948				5,033
Acquired with deteriorated credit quality			12				-				-				-				-				-				-				12
Ending balance		$	867			$	163			$	350			$	1,623			$	595			$	515			$	948			$	5,061

		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, 2020
Beginning balance		$	929			$	163			$	353			$	1,735			$	620			$	550			$	957			$	5,307
Provisions for loan losses			150				33				16				167				248				45				166				825
Charge-offs			(71	)			-				-				-				-				-				(106	)			(177	)
Recoveries			47				-				-				-				-				9				53				109
Ending balance		$	1,055			$	196			$	369			$	1,902			$	868			$	604			$	1,070			$	6,064
Changes in Allowance for Loan Losses for the six-months ended June 30, 2020
Beginning balance		$	867			$	163			$	350			$	1,623			$	595			$	515			$	948			$	5,061
Provisions for loan losses			213				33				19				279				273				79				280				1,176
Charge-offs			(72	)			-				-				-				-				-				(264	)			(336	)
Recoveries			47				-				-				-				-				10				106				163
Ending balance		$	1,055			$	196			$	369			$	1,902			$	868			$	604			$	1,070			$	6,064

		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, 2019
Beginning balance		$	727			$	164			$	291			$	1,391			$	541			$	450			$	775			$	4,339
Provisions for loan losses			4				6				25				61				55				20				129				300
Charge-offs			(92	)			-				-				-				-				(2	)			(119	)			(213	)
Recoveries			115				-				-				-				-				4				64				183
Ending balance		$	754			$	170			$	316			$	1,452			$	596			$	472			$	849			$	4,609
Changes in Allowance for Loan Losses for the six-months ended June 30, 2019
Beginning balance		$	693			$	162			$	224			$	1,401			$	459			$	443			$	683			$	4,065
Provisions for loan losses			75				8				92				51				137				25				362				750
Charge-offs			(130	)			-				-				-				-				(2	)			(300	)			(432	)
Recoveries			116				-				-				-				-				6				104				226
Ending balance		$	754			$	170			$	316			$	1,452			$	596			$	472			$	849			$	4,609

Impaired Financing Receivables [Table Text Block]

		At June 30, 2020												Three Months Ended June 30, 2020								Six Months Ended June 30, 2020
						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		$	1,582			$	1,715			$	-			$	1,622			$	5			$	1,660			$	11
Land			82				84				-				99				-				104				-
Construction			-				-				-				-				-				-				-
Commercial real estate			1,318				1,331				-				883				9				706				18
Commercial business			283				288				-				265				3				260				4
Home equity/2nd mortgage			352				348				-				204				4				155				5
Other consumer			7				7				-				25				-				32				-
			3,624				3,773				-				3,098				21				2,917				38
Loans with an allowance recorded:
Residential			109				129				-				144				-				159				-
Land			-				-				-				-				-				-				-
Construction			-				-				-				-				-				-				-
Commercial real estate			-				-				-				-				-				-				-
Commercial business			198				203				168				99				-				66				-
Home equity/2nd mortgage			-				-				-				-				-				-				-
Other consumer			-				-				-				-				-				-				-
			307				332				168				243				-				225				-
Total:
Residential			1,691				1,844				-				1,766				5				1,819				11
Land			82				84				-				99				-				104				-
Construction			-				-				-				-				-				-				-
Commercial real estate			1,318				1,331				-				883				9				706				18
Commercial business			481				491				168				364				3				326				4
Home equity/2nd mortgage			352				348				-				204				4				155				5
Other consumer			7				7				-				25				-				32				-
		$	3,931			$	4,105			$	168			$	3,341			$	21			$	3,142			$	38

		Three Months Ended June 30, 2019								Six Months Ended June 30, 2019
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential		$	2,025			$	3			$	2,073			$	6
Land			191				-				178				-
Construction			263				-				349				-
Commercial real estate			467				8				396				11
Commercial business			385				3				390				6
Home equity/2nd mortgage			27				-				29				-
Other consumer			2				-				1				-
			3,360				14				3,416				23
Loans with an allowance recorded:
Residential			75				-				55				-
Land			-				-				-				-
Construction			-				-				-				-
Commercial real estate			203				-				135				-
Commercial business			26				-				88				-
Home equity/2nd mortgage			-				-				9				-
Other consumer			-				-				-				-
			304				-				287				-
Total:
Residential			2,100				3				2,128				6
Land			191				-				178				-
Construction			263				-				349				-
Commercial real estate			670				8				531				11
Commercial business			411				3				478				6
Home equity/2nd mortgage			27				-				38				-
Other consumer			2				-				1				-
		$	3,664			$	14			$	3,703			$	23

						Unpaid
		Recorded				Principal				Related
		Investment				Balance				Allowance
		(In thousands)
Loans with no related allowance recorded:
Residential		$	1,737			$	1,986			$	-
Land			115				117				-
Construction			-				-				-
Commercial real estate			353				352				-
Commercial business			249				257				-
Home equity/2nd mortgage			56				56				-
Other consumer			48				50				-
			2,558				2,818				-
Loans with an allowance recorded:
Residential			189				211				16
Land			-				-				-
Construction			-				-				-
Commercial real estate			-				-				-
Commercial business			-				-				-
Home equity/2nd mortgage			-				-				-
Other consumer			-				-				-
			189				211				16
Total:
Residential			1,926				2,197				16
Land			115				117				-
Construction			-				-				-
Commercial real estate			353				352				-
Commercial business			249				257				-
Home equity/2nd mortgage			56				56				-
Other consumer			48				50				-
		$	2,747			$	3,029			$	16

Financing Receivable, Nonaccrual [Table Text Block]

		June 30, 2020												December 31, 2019
						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		$	1,289			$	-			$	1,289			$	1,544			$	13			$	1,557
Land			82				-				82				115				-				115
Construction			-				-				-				-				-				-
Commercial real estate			677				-				677				-				-				-
Commercial business			288				-				288				58				-				58
Home equity/2nd mortgage			-				-				-				-				-				-
Other consumer			-				16				16				48				-				48
Total		$	2,336			$	16			$	2,352			$	1,765			$	13			$	1,778

Financing Receivable, Past Due [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		$	1,231			$	155			$	926			$	2,312			$	126,791			$	280			$	129,383
Land			-				64				53				117				18,220				-				18,337
Construction			332				-				-				332				29,692				-				30,024
Commercial real estate			-				175				-				175				129,599				34				129,808
Commercial business			41				-				21				62				76,220				-				76,282
Home equity/2nd mortgage			134				-				-				134				54,337				-				54,471
Other consumer			123				52				16				191				68,233				-				68,424
Total		$	1,861			$	446			$	1,016			$	3,323			$	503,092			$	314			$	506,729

																						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		$	2,572			$	824			$	1,010			$	4,406			$	127,848			$	285			$	132,539
Land			185				101				80				366				18,948				-				19,314
Construction			-				-				-				-				32,644				-				32,644
Commercial real estate			-				146				-				146				121,628				39				121,813
Commercial business			61				-				58				119				45,330				-				45,449
Home equity/2nd mortgage			395				256				-				651				55,337				-				55,988
Other consumer			504				66				-				570				64,870				-				65,440
Total		$	3,717			$	1,393			$	1,148			$	6,258			$	466,605			$	324			$	473,187

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, 2020
Pass		$	126,841			$	17,857			$	30,024			$	126,027			$	75,395			$	53,995			$	68,355			$	498,494
Special Mention			391				319				-				1,787				525				-				69				3,091
Substandard			897				79				-				1,317				74				476				-				2,843
Doubtful			1,254				82				-				677				288				-				-				2,301
Loss			-				-				-				-				-				-				-				-
Total		$	129,383			$	18,337			$	30,024			$	129,808			$	76,282			$	54,471			$	68,424			$	506,729
December 31, 2019
Pass		$	129,613			$	18,805			$	32,394			$	119,469			$	44,879			$	55,569			$	65,320			$	466,049
Special Mention			46				327				250				1,136				378				-				72				2,209
Substandard			1,336				67				-				1,208				134				419				-				3,164
Doubtful			1,544				115				-				-				58				-				48				1,765
Loss			-				-				-				-				-				-				-				-
Total		$	132,539			$	19,314			$	32,644			$	121,813			$	45,449			$	55,988			$	65,440			$	473,187

Schedule of Troubled Debt Restructurings by Accrual Status [Table Text Block]

		June 30, 2020																December 31, 2019
														Related Allowance																Related Allowance
		Accruing				Nonaccrual				Total				for Loan Losses				Accruing				Nonaccrual				Total				for Loan Losses
		(In thousands)
Troubled debt restructurings:
Residential real estate		$	385			$	15			$	400			$	-			$	367			$	66			$	433			$	-
Commercial real estate			638				-				638				-				553				-				553				-
Commercial business			191				-				191				-				191				-				191				-
Home equity and second mortgage			347				-				347				-				55				-				55				-
Total		$	1,561			$	15			$	1,576			$	-			$	1,166			$	66			$	1,232			$	-

Schedule of Purchased Credit Impaired Loans [Table Text Block]

		June 30,				December 31,
(In thousands)		2020				2019
Residential real estate		$	280			$	285
Commercial real estate			34				39
Carrying amount			314				324
Allowance for loan losses			23				12
Carrying amount, net of allowance		$	291			$	312

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

		Three Months Ended								Six Months Ended
		6/30/2020				6/30/2019				6/30/2020				6/30/2019
Balance at beginning of period		$	375			$	409			$	403			$	423
New loans purchased			-				-				-				-
Accretion to income			(11	)			(12	)			(22	)			(24	)
Disposals and other adjustments			-				-				-				-
Reclassification (to) from nonaccretable difference			(6	)			(7	)			(23	)			(9	)
Balance at end of period		$	358			$	390			$	358			$	390

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		$	128,754			$	18,228			$	29,953			$	129,321			$	77,515			$	53,243			$	68,167			$	505,181
Accrued interest receivable			510				93				77				550				219				167				257				1,873
Net deferred loan origination fees and costs			119				16				(6	)			(63	)			(1,452	)			1,061				-				(325	)
Recorded investment in loans		$	129,383			$	18,337			$	30,024			$	129,808			$	76,282			$	54,471			$	68,424			$	506,729
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,691			$	82			$	-			$	1,318			$	481			$	352			$	7			$	3,931
Collectively evaluated for impairment			127,412				18,255				30,024				128,456				75,801				54,119				68,417				502,484
Acquired with deteriorated credit quality			280				-				-				34				-				-				-				314
Ending balance		$	129,383			$	18,337			$	30,024			$	129,808			$	76,282			$	54,471			$	68,424			$	506,729

		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		$	131,959			$	19,185			$	32,559			$	121,563			$	45,307			$	54,677			$	65,168			$	470,418
Accrued interest receivable			462				114				86				312				142				244				272				1,632
Net deferred loan origination fees and costs			118				15				(1	)			(62	)			-				1,067				-				1,137
Recorded investment in loans		$	132,539			$	19,314			$	32,644			$	121,813			$	45,449			$	55,988			$	65,440			$	473,187
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,926			$	115			$	-			$	353			$	249			$	56			$	48			$	2,747
Collectively evaluated for impairment			130,328				19,199				32,644				121,421				45,200				55,932				65,392				470,116
Acquired with deteriorated credit quality			285				-				-				39				-				-				-				324
Ending balance		$	132,539			$	19,314			$	32,644			$	121,813			$	45,449			$	55,988			$	65,440			$	473,187

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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
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