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Note 5 - Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2020

Notes Tables

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

(Dollars in thousands)
		September 30, 2020				December 31, 2019
Loans secured by real estate:
Residential real estate		$	284,381			$	299,569
Home equity			42,127				49,118
Commercial real estate			285,701				283,108
Construction and land development			89,176				87,710
Multifamily			50,701				51,286
Farmland			218				227
Total loans secured by real estate			752,304				771,018
Commercial business			184,406				103,222
Consumer			467				627
Manufactured homes			21,991				13,285
Government			13,205				15,804
Subtotal			972,373				903,956
Less:
Net deferred loan origination fees			3,441				2,934
Undisbursed loan funds			126				(21	)
Loans receivable		$	975,940			$	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 September 30, 2020:
Allowance for loan losses:
Residential real estate		$	1,708			$	-			$	5			$	170			$	1,883
Home equity			231				-				-				(19	)			212
Commercial real estate			3,712				-				-				675				4,387
Construction and land development			1,201				-				-				(29	)			1,172
Multifamily			609				-				-				(59	)			550
Farmland			-				-				-				-				-
Commercial business			2,375				-				-				113				2,488
Consumer			30				(9	)			3				(2	)			22
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total		$	9,866			$	(9	)		$	8			$	849			$	10,714

The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the three months ended September 30, 2019:
Allowance for loan losses:
Residential real estate		$	1,660			$	(62	)		$	5			$	149			$	1,752
Home equity			202				-				2				23				227
Commercial real estate			3,529				-				-				178				3,707
Construction and land development			806				-				-				188				994
Multifamily			453				-				-				51				504
Farmland			-				-				-				-				-
Commercial business			1,517				(9	)			8				405				1,921
Consumer			51				(13	)			5				7				50
Manufactured homes			505				-				-				(505	)			-
Government			21				-				-				(2	)			19
Total		$	8,744			$	(84	)		$	20			$	494			$	9,174

The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the nine months ended September 30, 2020:
Allowance for loan losses:
Residential real estate		$	1,812			$	(2	)		$	15			$	58			$	1,883
Home equity			223				-				-				(11	)			212
Commercial real estate			3,773				(80	)			-				694				4,387
Construction and land development			1,098				(17	)			-				91				1,172
Multifamily			529				-				-				21				550
Farmland			-				-				-				-				-
Commercial business			1,504				(78	)			17				1,045				2,488
Consumer			43				(22	)			11				(10	)			22
Manufactured homes			-				-				-				-				-
Government			17				-				-				(17	)			-
Total		$	8,999			$	(199	)		$	43			$	1,871			$	10,714

The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the nine months ended September 30, 2019:
Allowance for loan losses:
Residential real estate		$	1,715			$	(128	)		$	23			$	142			$	1,752
Home equity			202				-				4				21				227
Commercial real estate			3,335				-				-				372				3,707
Construction and land development			756				-				-				238				994
Multifamily			472				-				-				32				504
Farmland			-				-				-				-				-
Commercial business			1,362				(9	)			24				544				1,921
Consumer			41				(38	)			14				33				50
Manufactured homes			41				-				-				(41	)			-
Government			38				-				-				(19	)			19
Total		$	7,962			$	(175	)		$	65			$	1,322			$	9,174

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 September 30, 2020:
Residential real estate		$	186			$	1,697			$	284,293			$	781				1,422			$	282,090
			1				211				42,183				222				139				41,822
Commercial real estate			683				3,704				285,701				6,242				152				279,307
Construction and land development			-				1,172				89,176				-				-				89,176
Multifamily			-				550				50,701				102				646				49,953
Farmland			-				-				218				-				-				218
Commercial business			460				2,028				182,182				1,451				1,158				179,573
Consumer			-				22				467				-				-				467
Manufactured homes			-				-				27,814				-				-				27,814
Government			-				-				13,205				-				-				13,205
Total		$	1,330			$	9,384			$	975,940			$	8,798			$	3,517			$	963,625

The Bancorp's allowance for loan losses impairment evaluation and loan receivables are summarized below at December 31, 2019:
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
		September 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		$	952			$	115,720			$	100,115			$	13,601			$	44,660			$	2,555			$	6,690			$	284,293
Home equity			76				5,636				34,538				115				713				563				542				42,183
Commercial real estate			-				1,780				70,624				143,743				54,799				6,486				8,269				285,701
Construction and land development			-				2,238				26,639				45,236				15,063				-				-				89,176
Multifamily			-				723				13,364				29,548				4,971				1,567				528				50,701
Farmland			-				-				-				-				218				-				-				218
Commercial business			5,674				101,847				17,848				33,675				19,994				1,718				1,426				182,182
Consumer			63				1				403				-				-				-				-				467
Manufactured homes			5,822				1,998				19,041				178				775				-				-				27,814
Government			-				1,658				9,887				1,660				-				-				-				13,205
Total		$	12,587			$	231,601			$	292,459			$	267,756			$	141,193			$	12,889			$	17,455			$	975,940

		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 nine months ended
		As of September 30, 2020												September 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		$	1,923			$	3,260			$	-			$	2,061			$	81
Home equity			360				372				-				378				13
Commercial real estate			1,214				1,797				-				1,338				65
Construction and land development			-				-				-				-				-
Multifamily			748				830				-				775				23
Farmland			-				-				-				-				-
Commercial business			1,693				1,728				-				1,614				61
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	280			$	324			$	186			$	151			$	4
Home equity			1				9				1				4				-
Commercial real estate			5,180				5,180				683				1,346				-
Construction and land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			916				916				460				736				19
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,203			$	3,584			$	186			$	2,212			$	85
Home equity		$	361			$	381			$	1			$	382			$	13
Commercial real estate		$	6,394			$	6,977			$	683			$	2,684			$	65
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	748			$	830			$	-			$	775			$	23
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,609			$	2,644			$	460			$	2,350			$	80
Consumer		$	-			$	-			$	-			$	-			$	-
Manufactured homes		$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-

														For the nine months ended
		As of December 31, 2019												September 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			$	-			$	1,915			$	55
Home equity			429				451				-				368				6
Commercial real estate			1,547				2,141				-				1,586				41
Construction & land development			-				-				-				-				-
Multifamily			802				884				-				525				12
Farmland			-				-				-				-				-
Commercial business			1,814				1,906				-				1,933				63
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	83			$	83			$	10			$	158			$	3
Home equity			8				8				4				60				1
Commercial real estate			18				18				-				473				-
Construction & land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			377				377				152				547				3
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,223			$	3,638			$	10			$	2,073			$	58
Home equity		$	437			$	459			$	4			$	428			$	7
Commercial real estate		$	1,565			$	2,159			$	-			$	2,059			$	41
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	802			$	884			$	-			$	525			$	12
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,191			$	2,283			$	152			$	2,480			$	66
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
September 30, 2020
Residential real estate		$	2,697			$	2,028			$	3,284			$	8,009			$	276,284			$	284,293			$	-
Home equity			163				-				408				571				41,612				42,183				-
Commercial real estate			9,837				1,532				248				11,617				274,084				285,701				-
Construction and land development			478				-				345				823				88,353				89,176				345
Multifamily			102				269				166				537				50,164				50,701				-
Farmland			-				-				-				-				218				218				-
Commercial business			1,342				215				759				2,316				179,866				182,182				234
Consumer			-				-				-				-				467				467				-
Manufactured homes			423				168				-				591				27,223				27,814				-
Government			-				-				-				-				13,205				13,205				-
Total		$	15,042			$	4,212			$	5,210			$	24,464			$	951,476			$	975,940			$	579
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]

(Dollars in thousands)
		September 30, 2020				December 31, 2019
Residential real estate		$	6,650			$	4,374
Home equity			509				473
Commercial real estate			5,411				658
Construction and land development			-				-
Multifamily			528				420
Farmland			-				-
Commercial business			1,383				582
Consumer			-				-
Manufactured homes			-				-
Government			-				-
Total		$	14,481			$	6,507

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

(dollars in thousands)		First Personal
2019		$	118
2020			78

(dollars in thousands)		First Personal
2020			21
2021			21
Total		$	42

(dollars in thousands)		First Federal				Libery Savings				First Personal				AJSB				Total
2019		$	22			$	42			$	402			$	843			$	1,245
2020			-				-				416				936				1,352

(dollars in thousands)		First Personal				AJ Smith				Total
2020		$	73			$	167			$	240
2021			292				667				959
2022			282				667				949
2023			63				275				338
Total		$	710			$	1,776			$	2,486

Schedule of Financing Receivables Acquired Discount [Table Text Block]

(dollars in thousands)		First Federal								Libery 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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-Section 50
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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
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919230-210447

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953659-111524

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-Topic 310
-SubTopic 10
-Section 50
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
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