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Note 5 - Loans Receivable (Tables)

6 Months Ended

Jun. 30, 2020

Notes Tables

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

(Dollars in thousands)
		June 30, 2020				December 31, 2019
Loans secured by real estate:
Residential real estate		$	284,703			$	299,569
Home equity			46,254				49,118
Commercial real estate			286,122				283,108
Construction and land development			92,982				87,710
Multifamily			56,070				51,286
Farmland			221				227
Total loans secured by real estate			766,352				771,018
Commercial business			181,984				103,222
Consumer			522				627
Manufactured homes			17,806				13,285
Government			13,729				15,804
Subtotal			980,393				903,956
Less:
Net deferred loan origination fees			1,411				2,934
Undisbursed loan funds			98				(21	)
Loans receivable		$	981,902			$	906,869

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

(Dollars in thousands)		Beginning Balance				Charge-offs				Recoveries				Provisions				Ending Balance
The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the three months ended June 30, 2020:
Allowance for loan losses:
Residential real estate		$	1,828			$	(2	)		$	4			$	(122	)		$	1,708
Home equity			246				-				-				(15	)			231
Commercial real estate			3,693				(80	)			-				99				3,712
Construction and land development			1,223				(17	)			-				(5	)			1,201
Multifamily			562				-				-				47				609
Farmland			-				-				-				-				-
Commercial business			1,901				(78	)			16				536				2,375
Consumer			42				(1	)			5				(16	)			30
Manufactured homes			-				-				-				-				-
Government			16				-				-				(16	)			-
Total		$	9,511			$	(178	)		$	25			$	508			$	9,866

Allowance for loan losses:
Residential real estate		$	1,680			$	(18	)		$	4			$	(6	)		$	1,660
Home equity			194				-				2				6				202
Commercial real estate			3,485				-				-				44				3,529
Construction and land development			777				-				-				29				806
Multifamily			434				-				-				19				453
Farmland			-				-				-				-				-
Commercial business			1,391				-				10				116				1,517
Consumer			254				(7	)			6				303				556
Manufactured homes			-				-				-				-				-
Government			21				-				-				-				21
Total		$	8,236			$	(25	)		$	22			$	511			$	8,744

Allowance for loan losses:
Residential real estate		$	1,812			$	(2	)		$	10			$	(112	)		$	1,708
Home equity			223				-				-				8				231
Commercial real estate			3,773				(80	)			-				19				3,712
Construction and land development			1,098				(17	)			-				120				1,201
Multifamily			529				-				-				80				609
Farmland			-				-				-				-				-
Commercial business			1,504				(78	)			17				932				2,375
Consumer			43				(13	)			8				(8	)			30
Manufactured homes			-				-				-				-				-
Government			17				-				-				(17	)			-
Total		$	8,999			$	(190	)		$	35			$	1,022			$	9,866

Allowance for loan losses:
Residential real estate		$	1,715			$	(66	)		$	18			$	(7	)		$	1,660
Home equity			202				-				2				(2	)			202
Commercial real estate			3,335				-				-				194				3,529
Construction and land development			756				-				-				50				806
Multifamily			472				-				-				(19	)			453
Farmland			-				-				-				-				-
Commercial business			1,362				-				16				139				1,517
Consumer			82				(25	)			9				490				556
Manufactured homes			-				-				-				-				-
Government			38				-				-				(17	)			21
Total		$	7,962			$	(91	)		$	45			$	828			$	8,744

Financing Receivable, Impairment Evaluation [Table Text Block]

		Ending Balances
(Dollars in thousands)		Individually evaluated for impairment reserves				Collectively evaluated for impairment reserves				Loan receivables				Individually evaluated for impairment				Purchased credit impaired individually evaluated for impairment				Collectively evaluated for impairment
The Bancorp's allowance for loan losses impairment evaluation and loan receivables are summarized below at June 30, 2020:
Residential real estate		$	130			$	1,578			$	284,563			$	794			$	1,470			$	282,299
Home equity			-				231				46,312				230				142				45,940
Commercial real estate			15				3,697				286,122				1,110				152				284,860
Construction and land development			-				1,201				92,982				-				-				92,982
Multifamily			-				609				56,070				112				656				55,302
Farmland			-				-				221				-				-				221
Commercial business			337				2,038				178,863				1,103				1,154				176,606
Consumer			-				30				522				-				-				522
Manufactured homes			-				-				22,518				-				-				22,518
Government			-				-				13,729				-				-				13,729
Total		$	482			$	9,384			$	981,902			$	3,349			$	3,574			$	974,979

Residential real estate		$	10			$	1,802			$	299,333			$	642			$	1,581			$	297,110
Home equity			4				219				49,181				221				216				48,744
Commercial real estate			-				3,773				283,108				1,078				487				281,543
Construction and land development			-				1,098				87,710				-				-				87,710
Multifamily			-				529				51,286				129				673				50,484
Farmland			-				-				227				-				-				227
Commercial business			152				1,352				103,088				1,041				1,150				100,897
Consumer			-				43				627				-				-				627
Manufactured homes			-				-				16,505				-				-				16,505
Government			-				17				15,804				-				-				15,804
Total		$	166			$	8,833			$	906,869			$	3,111			$	4,107			$	899,651

Financing Receivable Credit Quality Indicators [Table Text Block]

		Credit Exposure - Credit Risk Portfolio By Creditworthiness Category
		June 30, 2020
(Dollars in thousands)		2				3				4				5				6				7				8
Loan Segment		Moderate				Above average acceptable				Acceptable				Marginally acceptable				Pass/monitor				Special mention				Substandard				Total
Residential real estate		$	660			$	113,209			$	101,700			$	13,550			$	47,117			$	3,164			$	5,163			$	284,563
Home equity			120				6,371				37,894				121				743				565				498				46,312
Commercial real estate			-				2,123				71,620				146,373				56,102				6,731				3,173				286,122
Construction and land development			-				1,087				28,609				50,274				13,012				-				-				92,982
Multifamily			-				757				17,409				31,844				5,018				501				541				56,070
Farmland			-				-				-				-				221				-				-				221
Commercial business			5,256				99,733				16,920				36,300				17,723				1,851				1,080				178,863
Consumer			55				-				467				-				-				-				-				522
Manufactured homes			4,712				2,146				14,663				180				817				-				-				22,518
Government			-				1,775				10,294				1,660				-				-				-				13,729
Total		$	10,803			$	227,201			$	299,576			$	280,302			$	140,753			$	12,812			$	10,455			$	981,902

		December 31, 2019
(Dollars in thousands)		2				3				4				5				6				7				8
Loan Segment		Moderate				Above average acceptable				Acceptable				Marginally acceptable				Pass/monitor				Special mention				Substandard				Total
Residential real estate		$	827			$	119,138			$	104,153			$	13,463			$	53,058			$	4,203			$	4,491			$	299,333
Home equity			100				6,536				40,027				264				934				813				507				49,181
Commercial real estate			-				2,030				82,158				135,058				56,917				5,380				1,565				283,108
Construction and land development			-				719				26,900				45,751				14,340				-				-				87,710
Multifamily			-				903				18,107				26,800				4,674				-				802				51,286
Farmland			-				-				-				-				227				-				-				227
Commercial business			8,312				13,158				19,638				39,016				20,009				2,228				727				103,088
Consumer			90				-				537				-				-				-				-				627
Manufactured homes			3,221				2,413				9,825				184				862				-				-				16,505
Government			-				1,889				11,505				2,410				-				-				-				15,804
Total		$	12,550			$	146,786			$	312,850			$	262,946			$	151,021			$	12,624			$	8,092			$	906,869

Impaired Financing Receivables [Table Text Block]

														For the six months ended
		As of June 30, 2020												June 30, 2020
(Dollars in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
With no related allowance recorded:
Residential real estate		$	2,077			$	3,459			$	-			$	2,107			$	49
Home equity			372				392				-				384				9
Commercial real estate			1,096				1,682				-				1,379				47
Construction and land development			-				-				-				-				-
Multifamily			768				850				-				784				14
Farmland			-				-				-				-				-
Commercial business			1,463				1,517				-				1,588				40
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	187			$	187			$	130			$	107			$	1
Home equity			-				-				-				5				-
Commercial real estate			166				166				15				67				1
Construction and land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			794				794				337				676				19
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,264			$	3,646			$	130			$	2,214			$	50
Home equity		$	372			$	392			$	-			$	389			$	9
Commercial real estate		$	1,262			$	1,848			$	15			$	1,446			$	48
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	768			$	850			$	-			$	784			$	14
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,257			$	2,311			$	337			$	2,264			$	59
Consumer		$	-			$	-			$	-			$	-			$	-
Manufactured homes		$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-

														For the six months ended
		As of December 31, 2019												June 30, 2019
(Dollars in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
With no related allowance recorded:
Residential real estate		$	2,140			$	3,555			$	-			$	1,813			$	31
Home equity			429				451				-				344				3
Commercial real estate			1,547				2,141				-				1,655				33
Construction & land development			-				-				-				-				-
Multifamily			802				884				-				472				3
Farmland			-				-				-				-				-
Commercial business			1,814				1,906				-				1,967				43
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	83			$	83			$	10			$	159			$	2
Home equity			8				8				4				59				1
Commercial real estate			18				18				-				478				-
Construction & land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			377				377				152				145				-
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,223			$	3,638			$	10			$	1,972			$	33
Home equity		$	437			$	459			$	4			$	403			$	4
Commercial real estate		$	1,565			$	2,159			$	-			$	2,133			$	33
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	802			$	884			$	-			$	472			$	3
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,191			$	2,283			$	152			$	2,112			$	43
Consumer		$	-			$	-			$	-			$	-			$	-
Manufactured homes		$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-

Financing Receivable, Past Due [Table Text Block]

(Dollars in thousands)		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current				Total Loans				Recorded Investments Greater than 90 Days Past Due and Accruing
June 30, 2020
Residential real estate		$	4,741			$	1,055			$	3,524			$	9,320			$	275,243			$	284,563			$	343
Home equity			266				207				389				862				45,450				46,312				49
Commercial real estate			1,693				1,344				1,447				4,484				281,638				286,122				1,194
Construction and land development			672				-				-				672				92,310				92,982				-
Multifamily			-				274				170				444				55,626				56,070				-
Farmland			-				-				-				-				221				221				-
Commercial business			426				150				847				1,423				177,440				178,863				318
Consumer			9				-				-				9				513				522				-
Manufactured homes			308				293				-				601				21,917				22,518				-
Government			-				-				-				-				13,729				13,729				-
Total		$	8,115			$	3,323			$	6,377			$	17,815			$	964,087			$	981,902			$	1,904
December 31, 2019
Residential real estate		$	3,486			$	1,332			$	3,724			$	8,542			$	290,791			$	299,333			$	452
Home equity			90				24				388				502				48,679				49,181				19
Commercial real estate			1,461				170				719				2,350				280,758				283,108				61
Construction and land development			143				289				-				432				87,278				87,710				-
Multifamily			140				-				160				300				50,986				51,286				-
Farmland			-				-				-				-				227				227				-
Commercial business			926				583				870				2,379				100,709				103,088				288
Consumer			-				-				-				-				627				627				-
Manufactured homes			63				36				46				145				16,360				16,505				46
Government			-				-				-				-				15,804				15,804				-
Total		$	6,309			$	2,434			$	5,907			$	14,650			$	892,219			$	906,869			$	866

Financing Receivable, Nonaccrual [Table Text Block]

		June 30, 2020				December 31, 2019
Residential real estate		$	5,135			$	4,374
Home equity			464				473
Commercial real estate			253				658
Construction and land development			-				-
Multifamily			541				420
Farmland			-				-
Commercial business			1,015				582
Consumer			-				-
Manufactured homes			-				-
Government			-				-
Total		$	7,408			$	6,507

Schedule of Accretable Yield from Financing Receivables [Table Text Block]

(dollars in thousands)		First Personal
2019		$	90
2020			57

(dollars in thousands)		First Personal
2020			43
2021			21
Total		$	64

(dollars in thousands)		First Federal				Liberty Savings				First Personal				AJSB				Total
2019		$	22			$	42			$	357			$	451			$	872
2020			-				-				285				691			$	975

(dollars in thousands)		First Personal				AJSB				Total
2020		$	162			$	347			$	509
2021			311				694				1,005
2022			300				694				994
2023			68				287				355
Total		$	841			$	2,022			$	2,863

Schedule of Financing Receivables Acquired Discount [Table Text Block]

(dollars in thousands)		First Federal								Liberty Savings								First Personal								AJSB
		Net fair value discount				Accretable period in months				Net fair value discount				Accretable period in months				Net fair value discount				Accretable period in months				Net fair value discount				Accretable period in months
Residential real estate		$	1,062				59			$	1,203				44			$	948				56			$	3,734				52
Home equity			44				29				5				29				51				50				141				32
Commercial real estate			-				-				-				-				208				56				8				9
Construction and land development			-				-				-				-				1				30				-				-
Multifamily			-				-				-				-				11				48				2				48
Consumer			-				-				-				-				146				50				1				5
Commercial business			-				-				-				-				348				24				-				-
Purchased credit impaired loans			-				-				-				-				424				32				-				-
Total		$	1,106							$	1,208							$	2,137							$	3,886

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