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Note 4 - Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

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

Loans at December 31, 2020 and 2019 consisted of the following:
(In thousands)		2020				2019
Real estate mortgage loans:
Residential		$	131,217			$	131,959
Land			17,328				19,185
Residential construction			39,160				35,554
Commercial real estate			135,114				121,563
Commercial real estate construction			4,988				20,086
Commercial business loans			82,274				45,307
Consumer loans:
Home equity and second mortgage loans			52,001				54,677
Automobile loans			43,770				46,443
Loans secured by deposits			1,083				1,372
Unsecured loans			2,766				3,653
Other consumer loans			16,117				13,700
Gross loans			525,818				493,499
Less undisbursed portion of loans in process			(19,179	)			(23,081	)
Principal loan balance			506,639				470,418
Deferred loan origination fees and costs, net			317				1,137
Allowance for loan losses			(6,625	)			(5,061	)
Loans, net		$	500,331			$	466,494

Schedule of Related Party Transactions [Table Text Block]

(In thousands)		2020				2019
Beginning balance		$	9,520			$	7,867
Adjustments due to officer and director changes			(1,051	)			-
New loans			8,235				5,271
Payments			(3,417	)			(3,618	)
Ending balance		$	13,287			$	9,520

Financing Receivable, Current, Allowance for Credit Loss [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		$	867			$	163			$	350			$	1,623			$	595			$	515			$	948			$	5,061
Provisions			393				46				(58	)			735				280				91				314				1,801
Charge-offs			(72	)			-				-				-				(32	)			-				(407	)			(511	)
Recoveries			51				-				-				-				-				11				212				274
Ending balance		$	1,239			$	209			$	292			$	2,358			$	843			$	617			$	1,067			$	6,625
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Collectively evaluated for impairment			1,208				209				292				2,358				843				617				1,067				6,594
Acquired with deteriorated credit quality			31				-				-				-				-				-				-				31
Ending balance		$	1,239			$	209			$	292			$	2,358			$	843			$	617			$	1,067			$	6,625
Recorded Investment in Loans:
Individually evaluated for impairment		$	1,728			$	97			$	-			$	779			$	211			$	353			$	-			$	3,168
Collectively evaluated for impairment			129,851				17,364				25,018				134,679				81,598				52,924				63,980				505,414
Acquired with deteriorated credit quality			271				-				-				26				-				-				-				297
Ending balance		$	131,850			$	17,461			$	25,018			$	135,484			$	81,809			$	53,277			$	63,980			$	508,879

		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		$	693			$	162			$	224			$	1,401			$	459			$	443			$	683			$	4,065
Provisions			251				-				126				222				132				77				617				1,425
Charge-offs			(194	)			-				-				-				-				(24	)			(548	)			(766	)
Recoveries			117				1				-				-				4				19				196				337
Ending balance		$	867			$	163			$	350			$	1,623			$	595			$	515			$	948			$	5,061
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
Recorded Investment in Loans:
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

		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		$	219			$	133			$	245			$	1,622			$	291			$	710			$	414			$	3,634
Provisions			723				29				(21	)			(296	)			218				(278	)			793				1,168
Charge-offs			(258	)			-				-				-				(51	)			(21	)			(697	)			(1,027	)
Recoveries			9				-				-				75				1				32				173				290
Ending balance		$	693			$	162			$	224			$	1,401			$	459			$	443			$	683			$	4,065

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		$	1,728			$	1,902			$	-			$	1,638			$	22
Land			97				97				-				101				1
Construction			-				-				-				-				-
Commercial real estate			779				784				-				836				36
Commercial business			211				210				-				249				9
Home equity and second mortgage			353				345				-				234				13
Other consumer			-				-				-				19				-
		$	3,168			$	3,338			$	-			$	3,077			$	81
Loans with an allowance recorded:
Residential real estate		$	-			$	-			$	-			$	117			$	-
Land			-				-				-				-				-
Construction			-				-				-				-				-
Commercial real estate			-				-				-				-				-
Commercial business			-				-				-				76				-
Home equity and second mortgage			-				-				-				-				-
Other consumer			-				-				-				-				-
		$	-			$	-			$	-			$	193			$	-
Total:
Residential real estate		$	1,728			$	1,902			$	-			$	1,755			$	22
Land			97				97				-				101				1
Construction			-				-				-				-				-
Commercial real estate			779				784				-				836				36
Commercial business			211				210				-				325				9
Home equity and second mortgage			353				345				-				234				13
Other consumer			-				-				-				19				-
		$	3,168			$	3,338			$	-			$	3,270			$	81

						Unpaid								Average				Interest
		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
		(In thousands)
Loans with no related allowance recorded:
Residential real estate		$	1,737			$	1,986			$	-			$	1,973			$	17
Land			115				117				-				147				-
Construction			-				-				-				209				-
Commercial real estate			353				352				-				446				33
Commercial business			249				257				-				330				11
Home equity and second mortgage			56				56				-				29				1
Other consumer			48				50				-				20				-
		$	2,558			$	2,818			$	-			$	3,154			$	62
Loans with an allowance recorded:
Residential real estate		$	189			$	211			$	16			$	87			$	-
Land			-				-				-				-				-
Construction			-				-				-				-				-
Commercial real estate			-				-				-				81				-
Commercial business			-				-				-				58				-
Home equity and second mortgage			-				-				-				13				-
Other consumer			-				-				-				-				-
		$	189			$	211			$	16			$	239			$	-
Total:
Residential real estate		$	1,926			$	2,197			$	16			$	2,060			$	17
Land			115				117				-				147				-
Construction			-				-				-				209				-
Commercial real estate			353				352				-				527				33
Commercial business			249				257				-				388				11
Home equity and second mortgage			56				56				-				42				1
Other consumer			48				50				-				20				-
		$	2,747			$	3,029			$	16			$	3,393			$	62

		Average				Interest
		Recorded				Income
		Investment				Recognized
			(In thousands)
Loans with no related allowance recorded:
Residential real estate		$	2,335			$	23
Land			135				-
Construction			104				-
Commercial real estate			325				16
Commercial business			237				14
Home equity and second mortgage			57				1
Other consumer			5				1
		$	3,198			$	55
Loans with an allowance recorded:
Residential real estate		$	203			$	-
Land			-				-
Construction			-				-
Commercial real estate			42				-
Commercial business			38				-
Home equity and second mortgage			5				-
Other consumer			-				-
		$	288			$	-
Total:
Residential real estate		$	2,538			$	23
Land			135				-
Construction			104				-
Commercial real estate			367				16
Commercial business			275				14
Home equity and second mortgage			62				1
Other consumer			5				1
		$	3,486			$	55

Financing Receivable, Nonaccrual [Table Text Block]

		December 31, 2020												December 31, 2019
		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		$	1,154			$	-			$	1,154			$	1,544			$	13			$	1,557
Land			97				59				156				115				-				115
Construction			-				-				-				-				-				-
Commercial real estate			155				-				155				-				-				-
Commercial business			-				-				-				58				-				58
Home equity and second mortgage			-				-				-				-				-				-
Other consumer			-				-				-				48				-				48
Total		$	1,406			$	59			$	1,465			$	1,765			$	13			$	1,778

Financing Receivable, Past Due [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		$	1,672			$	227			$	726			$	2,625			$	128,954			$	271			$	131,850
Land			130				65				156				351				17,110				-				17,461
Construction			-				-				-				-				25,018				-				25,018
Commercial real estate			155				-				-				155				135,303				26				135,484
Commercial business			-				-				-				-				81,809				-				81,809
Home equity and second mortgage			53				302				-				355				52,922				-				53,277
Other consumer			285				101				-				386				63,594				-				63,980
Total		$	2,295			$	695			$	882			$	3,872			$	504,710			$	297			$	508,879

		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		$	2,572			$	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 and second 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 Real Estate				Land				Construction				Commercial Real Estate				Commercial Business				Home Equity and Second Mortgage				Other Consumer				Total
(In thousands)
December 31, 2020:
Pass		$	130,054			$	16,925			$	25,018			$	131,822			$	81,452			$	52,869			$	63,919			$	502,059
Special mention			-				315				-				2,289				284				-				10				2,898
Substandard			642				124				-				1,218				73				408				51				2,516
Doubtful/Nonaccrual			1,154				97				-				155				-				-				-				1,406
Loss			-				-				-				-				-				-				-				-
Total		$	131,850			$	17,461			$	25,018			$	135,484			$	81,809			$	53,277			$	63,980			$	508,879
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/Nonaccrual			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]

		December 31, 2020																December 31, 2019
		Accruing				Nonaccrual				Total				Related Allowance for Loan Losses				Accruing				Nonaccrual				Total				Related Allowance for Loan Losses
		(In thousands)
Residential real estate		$	556			$	-			$	556			$	-			$	367			$	66			$	433			$	-
Commercial real estate			621				-				621				-				553				-				553				-
Commercial business			210				-				210				-				191				-				191				-
Home equity and second mortgage			345				-				345				-				55				-				55				-
Total		$	1,732			$	-			$	1,732			$	-			$	1,166			$	66			$	1,232			$	-

Schedule of Purchased Credit Impaired Loans [Table Text Block]

(In thousands)		2020				2019
Residential real estate		$	271			$	285
Commercial real estate			26				39
Carrying amount			297				324
Allowance for loan losses			31				12
Carrying amount, net of allowance		$	266			$	312

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

(In thousands)		2020				2019				2018
Beginning balance		$	403			$	423			$	470
New loans acquired			-				-				-
Accretion to income			(42	)			(46	)			(54	)
Disposals and other adjustments			(4	)			-				(35	)
Reclassification from nonaccretable difference			(41	)			26				42
Ending balance		$	316			$	403			$	423

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, 2020:
Principal loan balance		$	131,217			$	17,328			$	24,969			$	135,114			$	82,274			$	52,001			$	63,736			$	506,639
Accrued interest receivable			513				116				61				435				378				176				244				1,923
Net deferred loan origination fees and costs			120				17				(12	)			(65	)			(843	)			1,100				-				317
Recorded investment in loans		$	131,850			$	17,461			$	25,018			$	135,484			$	81,809			$	53,277			$	63,980			$	508,879
December 31, 2019:
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

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