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Note 4 - Loans Receivable (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

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

(Dollars in thousands)
		December 31, 2020				December 31, 2019
Loans secured by real estate:
Residential real estate		$	286,048			$	299,569
Home equity			39,233				49,118
Commercial real estate			298,257				283,108
Construction and land development			93,562				87,710
Multifamily			50,571				51,286
Farmland			215				227
Total loans secured by real estate			767,886				771,018
Commercial business			158,140				103,222
Consumer			1,025				627
Manufactured homes			24,232				13,285
Government			10,142				15,804
Subtotal			961,425				903,956
Plus:
Net deferred loan origination fees			5,303				2,934
Undisbursed loan funds			(150	)			(21	)
Loans receivable		$	966,578			$	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 twelve months ended December 31, 2020:
Allowance for loan losses:
Residential real estate		$	1,812			$	(2	)		$	27			$	374			$	2,211
Home equity			223				-				-				53				276
Commercial real estate			3,773				(80	)			-				1,713				5,406
Construction and land development			1,098				(17	)			-				324				1,405
Multifamily			529				-				-				97				626
Farmland			-				-				-				-				-
Commercial business			1,504				(158	)			17				1,145				2,508
Consumer			43				(29	)			14				(2	)			26
Manufactured homes			-				-				-				-				-
Government			17				-				-				(17	)			-
Total		$	8,999			$	(286	)		$	58			$	3,687			$	12,458
The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the twelve months ended December 31, 2019:
Allowance for loan losses:
Residential real estate		$	1,715			$	(160	)		$	29			$	228			$	1,812
Home equity			202				-				-				21				223
Commercial real estate			3,335				(229	)			-				667				3,773
Construction and land development			756				-				-				342				1,098
Multifamily			472				-				-				57				529
Farmland			-				-				-				-				-
Commercial business			1,362				(1,178	)			25				1,295				1,504
Consumer			82				(54	)			20				(5	)			43
Manufactured homes			-				-				-				-				-
Government			38				-				-				(21	)			17
Total		$	7,962			$	(1,621	)		$	74			$	2,584			$	8,999

Financing Receivable, Impairment Evaluation [Table Text Block]

		Ending Balances
(Dollars in thousands)		Individually evaluated for impairment reserves				Collectively evaluated for impairment reserves				Loan receivables				Loans individually evaluated for impairment				Purchased credit impaired loans individually evaluated for impairment				Loans collectively evaluated for impairment
The Bancorp's allowance for loan losses impairment evaluation and loan receivables are summarized below at December 31, 2020:
Residential real estate		$	173			$	2,038			$	285,651			$	868			$	1,297			$	283,486
Home equity			1				275				39,286				216				137				38,933
Commercial real estate			1,089				4,317				298,257				6,190				151				291,916
Construction and land development			-				1,405				93,562				-				-				93,562
Multifamily			-				626				50,571				95				621				49,855
Farmland			-				-				215				-				-				215
Commercial business			512				1,996				156,965				1,086				1,160				154,719
Consumer			-				26				1,025				-				-				1,025
Manufactured homes			-				-				30,904				-				-				30,904
Government			-				-				10,142				-				-				10,142
Total		$	1,775			$	10,683			$	966,578			$	8,455			$	3,366			$	954,757
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
		December 31, 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		$	1,202			$	116,631			$	100,334			$	15,753			$	41,805			$	3,539			$	6,387			$	285,651
Home equity			66				4,949				31,974				108				933				761				495				39,286
Commercial real estate			-				1,847				70,062				150,983				55,202				11,983				8,180				298,257
Construction and land development			-				4,282				31,612				41,961				12,055				3,652				-				93,562
Multifamily			-				709				7,264				35,621				5,065				1,408				504				50,571
Farmland			-				-				-				-				215				-				-				215
Commercial business			7,929				75,783				16,842				33,942				20,067				1,341				1,061				156,965
Consumer			510				1				514				-				-				-				-				1,025
Manufactured homes			6,673				1,864				21,460				176				731				-				-				30,904
Government			-				-				9,202				940				-				-				-				10,142
Total		$	16,380			$	206,066			$	289,264			$	279,484			$	136,073			$	22,684			$	16,627			$	966,578

		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 twelve months ended
		As of December 31, 2020												December 31, 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		$	1,895			$	3,228			$	-			$	2,028			$	115
Home equity			352				363				-				373				16
Commercial real estate			1,177				1,761				-				1,305				80
Construction and land development			-				-				-				-				-
Multifamily			716				798				-				763				42
Farmland			-				-				-								-
Commercial business			1,497				1,514				-				1,591				80
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	270			$	314			$	173			$	174			$	6
Home equity			1				9				1				5				-
Commercial real estate			5,164				5,164				1,089				2,109				16
Construction and land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-								-
Commercial business			749				749				512				739				30
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,165			$	3,542			$	173			$	2,202			$	121
Home equity		$	353			$	372			$	1			$	378			$	16
Commercial real estate		$	6,341			$	6,925			$	1,089			$	3,414			$	96
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	716			$	798			$	-			$	763			$	42
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,246			$	2,263			$	512			$	2,330			$	110
Consumer		$	-			$	-			$	-			$	-			$	-
Manufactured homes		$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-

														For the twelve months ended
		As of December 31, 2019												December 31, 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			$	-			$	1,960			$	85
Home equity			429				451				-				380				10
Commercial real estate			1,547				2,141				-				1,578				52
Construction & land development			-				-				-				-				-
Multifamily			802				884				-				581				20
Farmland			-				-				-				-				-
Commercial business			1,814				1,906				-				1,909				81
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	83			$	83			$	10			$	143			$	3
Home equity			8				8				4				50				-
Commercial real estate			18				18				-				382				-
Construction & land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			377				377				152				513				4
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,223			$	3,638			$	10			$	2,103			$	88
Home equity		$	437			$	459			$	4			$	430			$	10
Commercial real estate		$	1,565			$	2,159			$	-			$	1,960			$	52
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	802			$	884			$	-			$	581			$	20
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,191			$	2,283			$	152			$	2,422			$	85
Consumer		$	-			$	-			$	-			$	-			$	-
Manufactured homes		$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-

Financing Receivable, Past Due [Table Text Block]

The Bancorp's age analysis of past due loans is summarized below:
(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
December 31, 2020
Residential real estate		$	2,797			$	1,119			$	4,875			$	8,791			$	276,860			$	285,651			$	80
Home equity			616				323				416				1,355				37,931				39,286				29
Commercial real estate			1,172				237				680				2,089				296,168				298,257				437
Construction and land development			471				-				20				491				93,071				93,562				20
Multifamily			94				266				150				510				50,061				50,571				-
Farmland			-				-				-				-				215				215				-
Commercial business			845				96				269				1,210				155,755				156,965				-
Consumer			2				-				-				2				1,023				1,025				-
Manufactured homes			303				173				-				476				30,428				30,904				-
Government			380				-				-				380				9,762				10,142				-
Total		$	6,680			$	2,214			$	6,410			$	15,304			$	951,274			$	966,578			$	566
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]

The Bancorp's loans on nonaccrual status are summarized below:
(Dollars in thousands)
		December 31,				December 31,
		2020				2019
Residential real estate		$	6,390			$	4,374
Home equity			476				473
Commercial real estate			5,390				658
Construction and land development.			-				-
Multifamily			504				420
Farmland			-				-
Commercial business			1,039				582
Consumer			-				-
Manufactured homes			-				-
Government			-				-
Total		$	13,799			$	6,507

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

(dollars in thousands)		First Personal
2019		$	147
2020			99

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

Accretable yield, or income recorded for the twelve months ended December 31, is as follows:
(dollars in thousands)		First Federal				Libery Savings				First Personal				AJSB				Total
2019		$	22			$	42			$	586			$	1,174			$	1,824
2020			-				-				534				1,286				1,820

Accretable yield, or income expected to be recorded in the future is as follows:
(dollars in thousands)			First Personal				AJ Smith				Total
2021			$	243			$	536			$	779
2022				243				536				779
2023				106				355				461
Total			$	592			$	1,426			$	2,018

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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