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

9 Months Ended

Sep. 30, 2020

Notes Tables

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

		September 30,				December 31,
(In thousands)		2020				2019
Real estate mortgage loans:
Residential		$	127,146			$	131,959
Land			17,181				19,185
Residential construction			44,091				35,554
Commercial real estate			128,130				121,563
Commercial real estate construction			6,539				20,086
Commercial business loans			79,856				45,307
Consumer loans:
Home equity and second mortgage loans			51,885				54,677
Automobile loans			44,304				46,443
Loans secured by savings accounts			1,204				1,372
Unsecured loans			2,912				3,653
Other consumer loans			16,354				13,700
Gross loans			519,602				493,499
Less undisbursed portion of loans in process			(20,937	)			(23,081	)
Principal loan balance			498,665				470,418
Deferred loan origination fees and costs, net			(133	)			1,137
Allowance for loan losses			(6,404	)			(5,061	)
Loans, net		$	492,128			$	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		$	-			$	-			$	-			$	-			$	138			$	-			$	-			$	138
Collectively evaluated for impairment			1,105				207				373				2,054				715				643				1,145				6,242
Acquired with deteriorated credit quality			24				-				-				-				-				-				-				24
Ending balance		$	1,129			$	207			$	373			$	2,054			$	853			$	643			$	1,145			$	6,404

		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 September 30, 2020
Beginning balance		$	1,055			$	196			$	369			$	1,902			$	868			$	604			$	1,070			$	6,064
Provisions for loan losses			70				11				4				152				17				39				107				400
Charge-offs			-				-				-				-				(32	)			-				(80	)			(112	)
Recoveries			4				-				-				-				-				-				48				52
Ending balance		$	1,129			$	207			$	373			$	2,054			$	853			$	643			$	1,145			$	6,404
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2020
Beginning balance		$	867			$	163			$	350			$	1,623			$	595			$	515			$	948			$	5,061
Provisions for loan losses			284				44				23				431				290				117				387				1,576
Charge-offs			(72	)			-				-				-				(32	)			-				(344	)			(448	)
Recoveries			50				-				-				-				-				11				154				215
Ending balance		$	1,129			$	207			$	373			$	2,054			$	853			$	643			$	1,145			$	6,404

		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 September 30, 2019
Beginning balance		$	754			$	170			$	316			$	1,452			$	596			$	472			$	849			$	4,609
Provisions for loan losses			56				1				35				30				(48	)			14				137				225
Charge-offs			(4	)			-				-				-				-				-				(156	)			(160	)
Recoveries			-				1				-				-				4				1				59				65
Ending balance		$	806			$	172			$	351			$	1,482			$	552			$	487			$	889			$	4,739
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2019
Beginning balance		$	693			$	162			$	224			$	1,401			$	459			$	443			$	683			$	4,065
Provisions for loan losses			131				9				127				81				89				39				499				975
Charge-offs			(135	)			-				-				-				-				(2	)			(456	)			(593	)
Recoveries			117				1				-				-				4				7				163				292
Ending balance		$	806			$	172			$	351			$	1,482			$	552			$	487			$	889			$	4,739

Impaired Financing Receivables [Table Text Block]

														Three Months Ended								Nine Months Ended
		At September 30, 2020												September 30, 2020								September 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		$	1,482			$	1,617			$	-			$	1,532			$	6			$	1,616			$	16
Land			97				97				-				90				-				102				-
Construction			-				-				-				-				-				-				-
Commercial real estate			1,284				1,308				-				1,301				9				851				27
Commercial business			253				256				-				268				2				258				7
Home equity/2nd mortgage			352				346				-				352				4				204				9
Other consumer			-				-				-				4				-				24				-
			3,468				3,624				-				3,547				21				3,055				59
Loans with an allowance recorded:
Residential			109				129				-				109				-				146				-
Land			-				-				-				-				-				-				-
Construction			-				-				-				-				-				-				-
Commercial real estate			-				-				-				-				-				-				-
Commercial business			183				192				138				191				-				95				-
Home equity/2nd mortgage			-				-				-				-				-				-				-
Other consumer			-				-				-				-				-				-				-
			292				321				138				300				-				241				-
Total:
Residential			1,591				1,746				-				1,641				6				1,762				16
Land			97				97				-				90				-				102				-
Construction			-				-				-				-				-				-				-
Commercial real estate			1,284				1,308				-				1,301				9				851				27
Commercial business			436				448				138				459				2				353				7
Home equity/2nd mortgage			352				346				-				352				4				204				9
Other consumer			-				-				-				4				-				24				-
		$	3,760			$	3,945			$	138			$	3,847			$	21			$	3,296			$	59

		Three Months Ended								Nine Months Ended
		September 30, 2019								September 30, 2019
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
Loans with no related allowance recorded:
Residential		$	1,882			$	6			$	2,032			$	12
Land			141				-				156				-
Construction			-				-				262				-
Commercial real estate			686				14				470				25
Commercial business			302				3				350				9
Home equity/2nd mortgage			14				-				22				-
Other consumer			27				-				13				-
			3,052				23				3,305				46
Loans with an allowance recorded:
Residential			47				-				61				-
Land			-				-				-				-
Construction			-				-				-				-
Commercial real estate			100				-				101				-
Commercial business			26				-				72				-
Home equity/2nd mortgage			19				-				16				-
Other consumer			-				-				-				-
			192				-				250				-
Total:
Residential			1,929				6				2,093				12
Land			141				-				156				-
Construction			-				-				262				-
Commercial real estate			786				14				571				25
Commercial business			328				3				422				9
Home equity/2nd mortgage			33				-				38				0
Other consumer			27				-				13				0
		$	3,244			$	23			$	3,555			$	46

						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]

		September 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		$	1,169			$	-			$	1,169			$	1,544			$	13			$	1,557
Land			97				-				97				115				-				115
Construction			-				-				-				-				-				-
Commercial real estate			657				-				657				-				-				-
Commercial business			250				-				250				58				-				58
Home equity/2nd mortgage			-				-				-				-				-				-
Other consumer			-				-				-				48				-				48
Total		$	2,173			$	-			$	2,173			$	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		$	1,716			$	46			$	774			$	2,536			$	124,947			$	278			$	127,761
Land			65				-				97				162				17,156				-				17,318
Construction			-				-				-				-				29,750				-				29,750
Commercial real estate			-				166				-				166				128,429				31				128,626
Commercial business			136				29				-				165				78,710				-				78,875
Home equity/2nd mortgage			188				13				-				201				52,935				-				53,136
Other consumer			265				50				-				315				64,710				-				65,025
Total		$	2,370			$	304			$	871			$	3,545			$	496,637			$	309			$	500,491

																						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)
September 30, 2020
Pass		$	126,006			$	16,780			$	29,750			$	124,446			$	78,133			$	52,733			$	64,909			$	492,757
Special Mention			-				318				-				2,284				422				-				66				3,090
Substandard			620				123				-				1,239				70				403				50				2,505
Doubtful			1,135				97				-				657				250				-				-				2,139
Loss			-				-				-				-				-				-				-				-
Total		$	127,761			$	17,318			$	29,750			$	128,626			$	78,875			$	53,136			$	65,025			$	500,491
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]

		September 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		$	402			$	-			$	402			$	-			$	367			$	66			$	433			$	-
Commercial real estate			626				-				626				-				553				-				553				-
Commercial business			186				-				186				-				191				-				191				-
Home equity and second mortgage			347				-				347				-				55				-				55				-
Total		$	1,561			$	-			$	1,561			$	-			$	1,166			$	66			$	1,232			$	-

Schedule of Purchased Credit Impaired Loans [Table Text Block]

		September 30,				December 31,
(In thousands)		2020				2019
Residential real estate		$	278			$	285
Commercial real estate			31				39
Carrying amount			309				324
Allowance for loan losses			24				12
Carrying amount, net of allowance		$	285			$	312

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

		Three Months Ended								Nine Months Ended
		9/30/2020				9/30/2019				9/30/2020				9/30/2019
Balance at beginning of period		$	358			$	390			$	403			$	423
New loans purchased			-				-				-				-
Accretion to income			(11	)			(11	)			(33	)			(35	)
Disposals and other adjustments			-				-				-				-
Reclassification (to) from nonaccretable difference			(2	)			(4	)			(25	)			(13	)
Balance at end of period		$	345			$	375			$	345			$	375

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		$	127,146			$	17,181			$	29,693			$	128,130			$	79,856			$	51,885			$	64,774			$	498,665
Accrued interest receivable			499				123				66				560				294				166				251				1,959
Net deferred loan origination fees and costs			116				14				(9	)			(64	)			(1,275	)			1,085				-				(133	)
Recorded investment in loans		$	127,761			$	17,318			$	29,750			$	128,626			$	78,875			$	53,136			$	65,025			$	500,491
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,591			$	97			$	-			$	1,284			$	436			$	352			$	-			$	3,760
Collectively evaluated for impairment			125,892				17,221				29,750				127,311				78,439				52,784				65,025				496,422
Acquired with deteriorated credit quality			278				-				-				31				-				-				-				309
Ending balance		$	127,761			$	17,318			$	29,750			$	128,626			$	78,875			$	53,136			$	65,025			$	500,491

		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 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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