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Note 3 - Loans and Allowance for Loan Losses - Recorded Investments in Loans (Details) - USD ($) $ in Thousands | Sep. 30, 2022 | Dec. 31, 2021
--- | --- | ---
Principal loan balance | $ 546,959 | $ 488,246
Accrued interest receivable | 1,537 | 1,460
Net deferred loan origination fees and costs | 1,200 | 1,124
Recorded investment in loans | 549,696 | 490,830
Individually evaluated for impairment | 1,973 | 2,315
Collectively evaluated for impairment | 547,429 | 488,234
Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 294 | 281
Real Estate Mortgage Portfolio Segment [Member] | Real Estate Loan [Member] |  |
Principal loan balance | 153,659 | 130,603
Accrued interest receivable | 453 | 442
Net deferred loan origination fees and costs | 107 | 107
Recorded investment in loans | 154,219 | 131,152
Individually evaluated for impairment | 894 | 1,034
Collectively evaluated for impairment | 153,036 | 129,848
Real Estate Mortgage Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 289 | 270
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] |  |
Principal loan balance | 22,377 | 19,478
Accrued interest receivable | 98 | 103
Net deferred loan origination fees and costs | 14 | 13
Recorded investment in loans | 22,489 | 19,594
Individually evaluated for impairment | 51 | 102
Collectively evaluated for impairment | 22,438 | 19,492
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] |  |
Principal loan balance | 32,196 | 33,439
Accrued interest receivable | 66 | 67
Net deferred loan origination fees and costs | (9) | (15)
Recorded investment in loans | 32,253 | 33,491
Individually evaluated for impairment | 0 | 0
Collectively evaluated for impairment | 32,253 | 33,491
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] |  |
Principal loan balance | 161,296 | 137,915
Accrued interest receivable | 299 | 290
Net deferred loan origination fees and costs | (92) | (64)
Recorded investment in loans | 161,503 | 138,141
Individually evaluated for impairment | 566 | 702
Collectively evaluated for impairment | 160,932 | 137,428
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 5 | 11
Commercial Portfolio Segment [Member] |  |
Principal loan balance | 54,760 | 51,787
Accrued interest receivable | 129 | 180
Net deferred loan origination fees and costs | (12) | (46)
Recorded investment in loans | 54,877 | 51,921
Individually evaluated for impairment | 147 | 174
Collectively evaluated for impairment | 54,730 | 51,747
Commercial Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |
Principal loan balance | 58,596 | 54,453
Accrued interest receivable | 272 | 160
Net deferred loan origination fees and costs | 1,192 | 1,129
Recorded investment in loans | 60,060 | 55,742
Individually evaluated for impairment | 315 | 303
Collectively evaluated for impairment | 59,745 | 55,439
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 0 | 0
Consumer Portfolio Segment [Member] | Other Consumer Loan [Member] |  |
Principal loan balance | 64,075 | 60,571
Accrued interest receivable | 220 | 218
Net deferred loan origination fees and costs | 0 | 0
Recorded investment in loans | 64,295 | 60,789
Individually evaluated for impairment | 0 | 0
Collectively evaluated for impairment | 64,295 | 60,789
Consumer Portfolio Segment [Member] | Other Consumer Loan [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 https://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 https://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 https://asc.fasb.org/extlink&oid=6378536&loc=d3e10092-111533 + Details
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