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Note 3 - Loans and Allowance for Loan Losses - Recorded Investments in Loans (Details) - USD ($) $ in Thousands | Sep. 30, 2021 | Dec. 31, 2020
--- | --- | ---
Principal loan balance | $ 491,160 | $ 506,639
Accrued interest receivable | 1,525 | 1,923
Net deferred loan origination fees and costs | 912 | 317
Recorded investment in loans | 493,597 | 508,879
Individually evaluated for impairment | 2,651 | 3,168
Collectively evaluated for impairment | 490,658 | 505,414
Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 288 | 297
Commercial Portfolio Segment [Member] |  |
Principal loan balance | 60,143 | 82,274
Accrued interest receivable | 257 | 378
Net deferred loan origination fees and costs | (269) | (843)
Recorded investment in loans | 60,131 | 81,809
Individually evaluated for impairment | 181 | 211
Collectively evaluated for impairment | 59,950 | 81,598
Commercial Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |
Principal loan balance | 132,226 | 131,217
Accrued interest receivable | 439 | 513
Net deferred loan origination fees and costs | 109 | 120
Recorded investment in loans | 132,774 | 131,850
Individually evaluated for impairment | 1,347 | 1,728
Collectively evaluated for impairment | 131,156 | 129,851
Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 271 | 271
Land Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |
Principal loan balance | 18,187 | 17,328
Accrued interest receivable | 103 | 116
Net deferred loan origination fees and costs | 16 | 17
Recorded investment in loans | 18,306 | 17,461
Individually evaluated for impairment | 100 | 97
Collectively evaluated for impairment | 18,206 | 17,364
Land Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Construction Loans [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |
Principal loan balance | 33,316 | 24,969
Accrued interest receivable | 65 | 61
Net deferred loan origination fees and costs | (12) | (12)
Recorded investment in loans | 33,369 | 25,018
Individually evaluated for impairment | 0 | 0
Collectively evaluated for impairment | 33,369 | 25,018
Construction Loans [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Commercial Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |
Principal loan balance | 133,480 | 135,114
Accrued interest receivable | 300 | 435
Net deferred loan origination fees and costs | (59) | (65)
Recorded investment in loans | 133,721 | 135,484
Individually evaluated for impairment | 719 | 779
Collectively evaluated for impairment | 132,985 | 134,679
Commercial Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 17 | 26
Home Equity and Second Mortgage [Member] | Consumer Portfolio Segment [Member] |  |
Principal loan balance | 52,456 | 52,001
Accrued interest receivable | 153 | 176
Net deferred loan origination fees and costs | 1,127 | 1,100
Recorded investment in loans | 53,736 | 53,277
Individually evaluated for impairment | 304 | 353
Collectively evaluated for impairment | 53,432 | 52,924
Home Equity and Second Mortgage [Member] | Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Other Consumer Loan [Member] | Consumer Portfolio Segment [Member] |  |
Principal loan balance | 61,352 | 63,736
Accrued interest receivable | 208 | 244
Net deferred loan origination fees and costs | 0 | 0
Recorded investment in loans | 61,560 | 63,980
Individually evaluated for impairment | 0 | 0
Collectively evaluated for impairment | 61,560 | 63,980
Other Consumer Loan [Member] | Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | $ 0 | $ 0

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- Definition Represents the loans and leases receivable principal balance. + References No definition available. + Details
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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=123577603&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=124259787&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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