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

9 Months Ended

Sep. 30, 2021

Notes Tables

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

		September 30,				December 31,
(In thousands)		2021				2020
Real estate mortgage loans:
Residential		$	132,226			$	131,217
Land			18,187				17,328
Residential construction			50,197				39,160
Commercial real estate			133,480				135,114
Commercial real estate construction			9,592				4,988
Commercial business loans			60,143				82,274
Consumer loans:
Home equity and second mortgage loans			52,456				52,001
Automobile loans			44,277				43,770
Loans secured by savings accounts			1,007				1,083
Unsecured loans			2,241				2,766
Other consumer loans			13,827				16,117
Gross loans			517,633				525,818
Less undisbursed portion of loans in process			(26,473	)			(19,179	)
Principal loan balance			491,160				506,639
Deferred loan origination fees and costs, net			912				317
Allowance for loan losses			(6,567	)			(6,625	)
Loans, net		$	485,505			$	500,331

Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]

																						Home Equity
		Residential												Commercial				Commercial				and Second				Other
		Real Estate				Land				Construction				Real Estate				Business				Mortgage				Consumer				Total
		(In thousands)
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	-			$	-			$	-			$	-			$	-			$	7			$	-			$	7
Collectively evaluated for impairment			1,181				205				403				2,317				764				638				1,022				6,530
Acquired with deteriorated credit quality			30				-				-				-				-				-				-				30
Ending balance		$	1,211			$	205			$	403			$	2,317			$	764			$	645			$	1,022			$	6,567

																						Home Equity
		Residential												Commercial				Commercial				and Second				Other
		Real Estate				Land				Construction				Real Estate				Business				Mortgage				Consumer				Total
		(In thousands)
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

																						Home Equity
		Residential												Commercial				Commercial				and Second				Other
		Real Estate				Land				Construction				Real Estate				Business				Mortgage				Consumer				Total
		(In thousands)
Allowance for loan losses:
Changes in Allowance for Loan Losses for the three-months ended September 30, 2021
Beginning balance		$	1,216			$	215			$	389			$	2,357			$	784			$	625			$	1,051			$	6,637
Provisions for loan losses			20				(4	)			14				(40	)			(30	)			20				20				-
Charge-offs			(26	)			(6	)			-				-				-				-				(109	)			(141	)
Recoveries			1				-				-				-				10				-				60				71
Ending balance		$	1,211			$	205			$	403			$	2,317			$	764			$	645			$	1,022			$	6,567
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2021
Beginning balance		$	1,239			$	209			$	292			$	2,358			$	843			$	617			$	1,067			$	6,625
Provisions for loan losses			-				5				111				(41	)			(89	)			37				52				75
Charge-offs			(29	)			(9	)			-				-				-				(10	)			(280	)			(328	)
Recoveries			1				-				-				-				10				1				183				195
Ending balance		$	1,211			$	205			$	403			$	2,317			$	764			$	645			$	1,022			$	6,567

		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

Impaired Financing Receivables [Table Text Block]

														Three Months Ended								Nine Months Ended
		At September 30, 2021												September 30, 2021								September 30, 2021
						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		$	1,347			$	1,454			$	-			$	1,503			$	6			$	1,653			$	18
Land			100				102				-				100				-				99				-
Construction			-				-				-				-				-				-				-
Commercial real estate			719				733				-				730				8				750				26
Commercial business			181				181				-				186				2				196				6
Home equity and second mortgage			16				15				-				63				-				136				1
Other consumer			-				-				-				-				-				-				-
			2,363				2,485				-				2,582				16				2,834				51
Loans with an allowance recorded:
Residential			-				-				-				-				-				-				-
Land			-				-				-				26				-				13				-
Construction			-				-				-				-				-				-				-
Commercial real estate			-				-				-				-				-				-				-
Commercial business			-				-				-				-				-				-				-
Home equity and second mortgage			288				295				7				289				-				217				-
Other consumer			-				-				-				-				-				-				-
			288				295				7				315				-				230				-
Total:
Residential			1,347				1,454				-				1,503				6				1,653				18
Land			100				102				-				126				-				112				-
Construction			-				-				-				-				-				-				-
Commercial real estate			719				733				-				730				8				750				26
Commercial business			181				181				-				186				2				196				6
Home equity and second mortgage			304				310				7				352				-				353				1
Other consumer			-				-				-				-				-				-				-
		$	2,651			$	2,780			$	7			$	2,897			$	16			$	3,064			$	51

		Three Months Ended								Nine Months Ended
		September 30, 2020								September 30, 2020
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
Loans with no related allowance recorded:
Residential		$	1,532			$	6			$	1,616			$	16
Land			90				-				102				-
Construction			-				-				-				-
Commercial real estate			1,301				9				851				27
Commercial business			268				2				258				7
Home equity/2nd mortgage			352				4				204				9
Other consumer			4				-				24				-
			3,547				21				3,055				59
Loans with an allowance recorded:
Residential			109				-				146				-
Land			-				-				-				-
Construction			-				-				-				-
Commercial real estate			-				-				-				-
Commercial business			191				-				95				-
Home equity/2nd mortgage			-				-				-				-
Other consumer			-				-				-				-
			300				-				241				-
Total:
Residential			1,641				6				1,762				16
Land			90				-				102				-
Construction			-				-				0				-
Commercial real estate			1,301				9				851				27
Commercial business			459				2				353				7
Home equity/2nd mortgage			352				4				204				9
Other consumer			4				-				24				0
		$	3,847			$	21			$	3,296			$	59

						Unpaid
		Recorded				Principal				Related
		Investment				Balance				Allowance
		(In thousands)
Loans with no related allowance recorded:
Residential		$	1,728			$	1,902			$	-
Land			97				97				-
Construction			-				-				-
Commercial real estate			779				784				-
Commercial business			211				210				-
Home equity and second mortgage			353				345				-
Other consumer			-				-				-
			3,168				3,338				-
Loans with an allowance recorded:
Residential			-				-				-
Land			-				-				-
Construction			-				-				-
Commercial real estate			-				-				-
Commercial business			-				-				-
Home equity and second mortgage			-				-				-
Other consumer			-				-				-
			-				-				-
Total:
Residential			1,728				1,902				-
Land			97				97				-
Construction			-				-				-
Commercial real estate			779				784				-
Commercial business			211				210				-
Home equity and second mortgage			353				345				-
Other consumer			-				-				-
		$	3,168			$	3,338			$	-

Financing Receivable, Nonaccrual [Table Text Block]

		September 30, 2021												December 31, 2020
						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		$	804			$	52			$	856			$	1,154			$	-			$	1,154
Land			100				-				100				97				59				156
Construction			-				-				-				-				-				-
Commercial real estate			124				-				124				155				-				155
Commercial business			-				-				-				-				-				-
Home equity and second mortgage			304				-				304				-				-				-
Other consumer			-				-				-				-				-				-
Total		$	1,332			$	52			$	1,384			$	1,406			$	59			$	1,465

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		$	1,641			$	144			$	460			$	2,245			$	130,258			$	271			$	132,774
Land			111				-				100				211				18,095				-				18,306
Construction			-				81				-				81				33,288				-				33,369
Commercial real estate			-				-				-				-				133,704				17				133,721
Commercial business			285				-				-				285				59,846				-				60,131
Home equity and second mortgage			26				-				304				330				53,406				-				53,736
Other consumer			202				34				-				236				61,324				-				61,560
Total		$	2,265			$	259			$	864			$	3,388			$	489,921			$	288			$	493,597

																						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		$	1,672			$	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

Financing Receivable Credit Quality Indicators [Table Text Block]

																						Home Equity
		Residential												Commercial				Commercial				and Second				Other
		Real Estate				Land				Construction				Real Estate				Business				Mortgage				Consumer				Total
		(In thousands)
September 30, 2021
Pass		$	131,481			$	18,083			$	33,288			$	131,149			$	59,557			$	53,432			$	61,512			$	488,502
Special Mention			-				61				-				1,219				320				-				48				1,648
Substandard			489				62				81				1,229				254				-				-				2,115
Doubtful			804				100				-				124				-				304				-				1,332
Loss			-				-				-				-				-				-				-				-
Total		$	132,774			$	18,306			$	33,369			$	133,721			$	60,131			$	53,736			$	61,560			$	493,597
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			1,154				97				-				155				-				-				-				1,406
Loss			-				-				-				-				-				-				-				-
Total		$	131,850			$	17,461			$	25,018			$	135,484			$	81,809			$	53,277			$	63,980			$	508,879

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

		September 30, 2021																December 31, 2020
														Related																Related
														Allowance																Allowance
		Accruing				Nonaccrual				Total				for Loan Losses				Accruing				Nonaccrual				Total				for Loan Losses
		(In thousands)
Troubled debt restructurings:
Residential real estate		$	526			$	-			$	526			$	-			$	556			$	-			$	556			$	-
Commercial real estate			595				-				595				-				621				-				621				-
Commercial business			181				-				181				-				210				-				210				-
Home equity and second mortgage			-				287				287				7				345				-				345				-
Total		$	1,302			$	287			$	1,589			$	7			$	1,732			$	-			$	1,732			$	-

Schedule of Purchased Credit Impaired Loans [Table Text Block]

		September 30,				December 31,
(In thousands)		2021				2020
Residential real estate		$	271			$	271
Commercial real estate			17				26
Carrying amount			288				297
Allowance for loan losses			30				31
Carrying amount, net of allowance		$	258			$	266

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

		Three Months Ended								Nine Months Ended
		9/30/2021				9/30/2020				9/30/2021				9/30/2020
Balance at beginning of period		$	293			$	358			$	316			$	403
New loans purchased			-				-				-				-
Accretion to income			(7	)			(11	)			(23	)			(33	)
Disposals and other adjustments			-				-				-				-
Reclassification (to) from nonaccretable difference			(6	)			(2	)			(13	)			(25	)
Balance at end of period		$	280			$	345			$	280			$	345

Financing Receivable [Member]

Notes Tables

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

																						Home Equity
		Residential												Commercial				Commercial				and Second				Other
		Real Estate				Land				Construction				Real Estate				Business				Mortgage				Consumer				Total
		(In thousands)
Recorded Investment in Loans:
Principal loan balance		$	132,226			$	18,187			$	33,316			$	133,480			$	60,143			$	52,456			$	61,352			$	491,160
Accrued interest receivable			439				103				65				300				257				153				208				1,525
Net deferred loan origination fees and costs			109				16				(12	)			(59	)			(269	)			1,127				-				912
Recorded investment in loans		$	132,774			$	18,306			$	33,369			$	133,721			$	60,131			$	53,736			$	61,560			$	493,597
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,347			$	100			$	-			$	719			$	181			$	304			$	-			$	2,651
Collectively evaluated for impairment			131,156				18,206				33,369				132,985				59,950				53,432				61,560				490,658
Acquired with deteriorated credit quality			271				-				-				17				-				-				-				288
Ending balance		$	132,774			$	18,306			$	33,369			$	133,721			$	60,131			$	53,736			$	61,560			$	493,597

																						Home Equity
		Residential												Commercial				Commercial				and Second				Other
		Real Estate				Land				Construction				Real Estate				Business				Mortgage				Consumer				Total
		(In thousands)
Recorded Investment in Loans:
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
Recorded Investment in Loans as Evaluated for Impairment:
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

X

- Definition

Tabular disclosure of reconciliation of a concept from the beginning of a period to the end of a period.

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No definition available.

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- Definition

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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

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-Publisher FASB
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