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

6 Months Ended

Jun. 30, 2022

Notes Tables

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

		June 30,				December 31,
(In thousands)		2022				2021
Real estate mortgage loans:
Residential		$	142,849			$	130,603
Land			19,552				19,478
Construction			71,927				59,959
Commercial			154,046				137,915
Commercial business loans			56,055				51,787
Consumer loans:
Home equity and second mortgage loans			58,213				54,453
Automobile loans			46,072				43,946
Loans secured by savings accounts			703				827
Unsecured loans			2,286				2,219
Other consumer loans			12,650				13,579
Gross loans			564,353				514,766
Less undisbursed portion of loans in process			(31,826	)			(26,520	)
Principal loan balance			532,527				488,246
Deferred loan origination fees and costs, net			1,176				1,124
Allowance for loan losses			(6,394	)			(6,083	)
Loans, net		$	527,309			$	483,287

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		$	2			$	-			$	-			$	-			$	-			$	1			$	-			$	3
Collectively evaluated for impairment			1,253				241				496				1,991				888				532				980				6,381
Acquired with deteriorated credit quality			10				-				-				-				-				-				-				10
Ending balance		$	1,265			$	241			$	496			$	1,991			$	888			$	533			$	980			$	6,394

																						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			1,143				234				403				1,884				873				520				988				6,045
Acquired with deteriorated credit quality			31				-				-				-				-				-				-				31
Ending balance		$	1,174			$	234			$	403			$	1,884			$	873			$	527			$	988			$	6,083

																						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 June 30, 2022
Beginning balance		$	1,228			$	235			$	387			$	1,927			$	994			$	517			$	957			$	6,245
Provisions for loan losses			32				6				109				64				(106	)			14				81				200
Charge-offs			-				-				-				-				(9	)			-				(127	)			(136	)
Recoveries			5				-				-				-				9				2				69				85
Ending balance		$	1,265			$	241			$	496			$	1,991			$	888			$	533			$	980			$	6,394
Changes in Allowance for Loan Losses for the six-months ended June 30, 2022
Beginning balance		$	1,174			$	234			$	403			$	1,884			$	873			$	527			$	988			$	6,083
Provisions for loan losses			81				7				93				107				15				4				68				375
Charge-offs			-				-				-				-				(9	)			-				(201	)			(210	)
Recoveries			10				-				-				-				9				2				125				146
Ending balance		$	1,265			$	241			$	496			$	1,991			$	888			$	533			$	980			$	6,394

																						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 June 30, 2021
Beginning balance		$	1,221			$	209			$	348			$	2,355			$	816			$	622			$	1,057			$	6,628
Provisions for loan losses			(5	)			6				41				2				(32	)			3				(15	)			-
Charge-offs			-				-				-				-				-				-				(58	)			(58	)
Recoveries			-				-				-				-				-				-				67				67
Ending balance		$	1,216			$	215			$	389			$	2,357			$	784			$	625			$	1,051			$	6,637
Changes in Allowance for Loan Losses for the six-months ended June 30, 2021
Beginning balance		$	1,239			$	209			$	292			$	2,358			$	843			$	617			$	1,067			$	6,625
Provisions for loan losses			(19	)			9				97				(1	)			(59	)			17				31				75
Charge-offs			(4	)			(3	)			-				-				-				(9	)			(171	)			(187	)
Recoveries			-				-				-				-				-				-				124				124
Ending balance		$	1,216			$	215			$	389			$	2,357			$	784			$	625			$	1,051			$	6,637

Impaired Financing Receivables [Table Text Block]

		At June 30, 2022												Three Months Ended June 30, 2022								Six Months Ended June 30, 2022
						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		$	887			$	1,035			$	-			$	842			$	2			$	906			$	7
Land			50				50				-				76				-				85				-
Construction			-				-				-				-				-				-				-
Commercial real estate			580				597				-				590				7				627				14
Commercial business			158				157				-				163				2				166				4
Home equity and second mortgage			71				69				-				36				-				29				-
Other consumer			-				-				-				-				-				-				-
			1,746				1,908				-				1,707				11				1,813				25
Loans with an allowance recorded:
Residential			29				29				2				29				-				19				-
Land			-				-				-				-				-				-				-
Construction			-				-				-				-				-				-				-
Commercial real estate			-				-				-				-				-				-				-
Commercial business			-				-				-				-				-				-				-
Home equity and second mortgage			283				297				1				285				-				286				-
Other consumer			-				-				-				-				-				-				-
			312				326				3				314				-				305				-
Total:
Residential			916				1,064				2				871				2				925				7
Land			50				50				-				76				-				85				-
Construction			-				-				-				-				-				-				-
Commercial real estate			580				597				-				590				7				627				14
Commercial business			158				157				-				163				2				166				4
Home equity and second mortgage			354				366				1				321				-				315				-
Other consumer			-				-				-				-				-				-				-
		$	2,058			$	2,234			$	3			$	2,021			$	11			$	2,118			$	25

		Three Months Ended June 30, 2021								Six Months Ended June 30, 2021
		Average				Interest				Average				Interest
		Recorded				Income				Recorded				Income
		Investment				Recognized				Investment				Recognized
Loans with no related allowance recorded:
Residential		$	1,769			$	6			$	1,755			$	12
Land			100				-				99				-
Construction			-				-				-				-
Commercial real estate			750				9				760				17
Commercial business			196				2				201				4
Home equity and second mortgage			87				1				175				2
Other consumer			-				-				-				-
			2,902				18				2,990				35
Loans with an allowance recorded:
Residential			-				-				-				-
Land			26				-				17				-
Construction			-				-				-				-
Commercial real estate			-				-				-				-
Commercial business			-				-				-				-
Home equity and second mortgage			290				-				193				-
Other consumer			-				-				-				-
			316				-				210				-
Total:
Residential			1,769				6				1,755				12
Land			126				-				116				-
Construction			-				-				-				-
Commercial real estate			750				9				760				17
Commercial business			196				2				201				4
Home equity and second mortgage			377				1				368				2
Other consumer			-				-				-				-
		$	3,218			$	18			$	3,200			$	35

						Unpaid
		Recorded				Principal				Related
		Investment				Balance				Allowance
		(In thousands)
Loans with no related allowance recorded:
Residential		$	1,034			$	1,163			$	-
Land			102				104				-
Construction			-				-				-
Commercial real estate			702				716				-
Commercial business			174				174				-
Home equity and second mortgage			15				15				-
Other consumer			-				-				-
			2,027				2,172				-
Loans with an allowance recorded:
Residential			-				-				-
Land			-				-				-
Construction			-				-				-
Commercial real estate			-				-				-
Commercial business			-				-				-
Home equity and second mortgage			288				296				7
Other consumer			-				-				-
			288				296				7
Total:
Residential			1,034				1,163				-
Land			102				104				-
Construction			-				-				-
Commercial real estate			702				716				-
Commercial business			174				174				-
Home equity and second mortgage			303				311				7
Other consumer			-				-				-
		$	2,315			$	2,468			$	7

Financing Receivable, Nonaccrual [Table Text Block]

		June 30, 2022												December 31, 2021
						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		$	787			$	-			$	787			$	806			$	-			$	806
Land			50				-				50				102				-				102
Construction			-				-				-				-				-				-
Commercial real estate			98				-				98				115				-				115
Commercial business			-				-				-				-				-				-
Home equity and second mortgage			354				-				354				304				-				304
Other consumer			-				-				-				-				3				3
Total		$	1,289			$	-			$	1,289			$	1,327			$	3			$	1,330

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		$	1,089			$	301			$	492			$	1,882			$	141,253			$	268			$	143,403
Land			50				61				50				161				19,513				-				19,674
Construction			-				-				-				-				40,174				-				40,174
Commercial real estate			-				-				-				-				154,263				3				154,266
Commercial business			165				-				-				165				56,080				-				56,245
Home equity and second mortgage			99				-				71				170				59,406				-				59,576
Other consumer			145				33				-				178				61,733				-				61,911
Total		$	1,548			$	395			$	613			$	2,556			$	532,422			$	271			$	535,249

																						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		$	1,186			$	158			$	501			$	1,845			$	129,037			$	270			$	131,152
Land			94				62				102				258				19,336				-				19,594
Construction			-				-				-				-				33,491				-				33,491
Commercial real estate			-				-				-				-				138,130				11				138,141
Commercial business			-				-				-				-				51,921				-				51,921
Home equity and second mortgage			165				-				-				165				55,577				-				55,742
Other consumer			129				3				3				135				60,654				-				60,789
Total		$	1,574			$	223			$	606			$	2,403			$	488,146			$	281			$	490,830

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)
June 30, 2022
Pass		$	142,074			$	19,503			$	40,174			$	152,062			$	55,544			$	59,222			$	61,911			$	530,490
Special Mention			-				60				-				922				476				-				-				1,458
Substandard			542				61				-				1,184				225				-				-				2,012
Doubtful			787				50				-				98				-				354				-				1,289
Loss			-				-				-				-				-				-				-				-
Total		$	143,403			$	19,674			$	40,174			$	154,266			$	56,245			$	59,576			$	61,911			$	535,249
December 31, 2021
Pass		$	129,705			$	19,369			$	33,491			$	135,608			$	51,353			$	55,438			$	60,789			$	485,753
Special Mention			-				61				-				1,203				323				-				-				1,587
Substandard			641				62				-				1,215				245				-				-				2,163
Doubtful			806				102				-				115				-				304				-				1,327
Loss			-				-				-				-				-				-				-				-
Total		$	131,152			$	19,594			$	33,491			$	138,141			$	51,921			$	55,742			$	60,789			$	490,830

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

		June 30, 2022																December 31, 2021
														Related																Related
														Allowance																Allowance
		Accruing				Nonaccrual				Total				for Loan Losses				Accruing				Nonaccrual				Total				for Loan Losses
		(In thousands)
Troubled debt restructurings:
Residential real estate		$	127			$	-			$	127			$	-			$	216			$	-			$	216			$	-
Commercial real estate			477				-				477				-				585				-				585				-
Commercial business			156				-				156				-				174				-				174				-
Home equity and second mortgage			-				282				282				1				-				287				287				7
Total		$	760			$	282			$	1,042			$	1			$	975			$	287			$	1,262			$	7

Schedule of Purchased Credit Impaired Loans [Table Text Block]

		June 30,				December 31,
(In thousands)		2022				2021
Residential real estate		$	268			$	270
Commercial real estate			3				11
Carrying amount			271				281
Allowance for loan losses			10				31
Carrying amount, net of allowance		$	261			$	250

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

		Three Months Ended								Six Months Ended
		6/30/2022				6/30/2021				6/30/2022				6/30/2021
Balance at beginning of period		$	257			$	303			$	266			$	316
New loans purchased			-				-				-				-
Accretion to income			(6	)			(8	)			(12	)			(16	)
Disposals and other adjustments			-				-				-				-
Reclassification (to) from nonaccretable difference			14				(2	)			11				(7	)
Balance at end of period		$	265			$	293			$	265			$	293

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		$	142,849			$	19,552			$	40,101			$	154,046			$	56,055			$	58,213			$	61,711			$	532,527
Accrued interest receivable			451				109				86				296				209				195				200				1,546
Net deferred loan origination fees and costs			103				13				(13	)			(76	)			(19	)			1,168				-				1,176
Recorded investment in loans		$	143,403			$	19,674			$	40,174			$	154,266			$	56,245			$	59,576			$	61,911			$	535,249
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	916			$	50			$	-			$	580			$	158			$	354			$	-			$	2,058
Collectively evaluated for impairment			142,219				19,624				40,174				153,683				56,087				59,222				61,911				532,920
Acquired with deteriorated credit quality			268				-				-				3				-				-				-				271
Ending balance		$	143,403			$	19,674			$	40,174			$	154,266			$	56,245			$	59,576			$	61,911			$	535,249

																						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		$	130,603			$	19,478			$	33,439			$	137,915			$	51,787			$	54,453			$	60,571			$	488,246
Accrued interest receivable			442				103				67				290				180				160				218				1,460
Net deferred loan origination fees and costs			107				13				(15	)			(64	)			(46	)			1,129				-				1,124
Recorded investment in loans		$	131,152			$	19,594			$	33,491			$	138,141			$	51,921			$	55,742			$	60,789			$	490,830
Recorded Investment in Loans as Evaluated for Impairment:
Individually evaluated for impairment		$	1,034			$	102			$	-			$	702			$	174			$	303			$	-			$	2,315
Collectively evaluated for impairment			129,848				19,492				33,491				137,428				51,747				55,439				60,789				488,234
Acquired with deteriorated credit quality			270				-				-				11				-				-				-				281
Ending balance		$	131,152			$	19,594			$	33,491			$	138,141			$	51,921			$	55,742			$	60,789			$	490,830

X

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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

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

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+ References

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-Publisher FASB
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-Topic 326
-SubTopic 20
-Section 50
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-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

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