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Note 4 - Loans Receivable (Tables)

3 Months Ended

Mar. 31, 2021

Notes Tables

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

(Dollars in thousands)
		March 31, 2021				December 31, 2020
Loans secured by real estate:
Residential real estate		$	276,728			$	286,048
Home equity			36,222				39,233
Commercial real estate			304,851				298,257
Construction and land development			97,400				93,562
Multifamily			51,933				50,571
Farmland			315				215
Total loans secured by real estate			767,449				767,886
Commercial business			163,896				158,140
Consumer			438				1,025
Manufactured homes			26,260				24,232
Government			9,372				10,142
Subtotal			967,415				961,425
Add (less):
Net deferred loan origination fees and purchase premiums			5,673				5,303
Undisbursed loan funds and clearings			966				(150	)
Loans receivable		$	974,054			$	966,578

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

(Unaudited)		Beginning Balance				Charge-offs				Recoveries				Provisions				Ending Balance
(Dollars in thousands)
The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the three months ended March 31, 2021:
Allowance for loan losses:
Residential real estate		$	2,211			$	(4	)		$	10			$	(41	)		$	2,176
Home equity			276				(1	)			-				34				309
Commercial real estate			5,406				-				-				320				5,726
Construction and land development			1,405				-				-				182				1,587
Multifamily			626				-				-				54				680
Farmland			-				-				-				-				-
Commercial business			2,508				-				8				36				2,552
Consumer			26				(6	)			4				(7	)			17
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total		$	12,458			$	(11	)		$	22			$	578			$	13,047
The Bancorp's activity in the allowance for loan losses, by loan segment, is summarized below for the three months ended March 31, 2020:
Allowance for loan losses:
Residential real estate		$	1,812			$	-			$	6			$	10			$	1,828
Home equity			223				-				-				23				246
Commercial real estate			3,773				-				-				(80	)			3,693
Construction and land development			1,098				-				-				125				1,223
Multifamily			529				-				-				33				562
Farmland			-				-				-				-				-
Commercial business			1,504				-				1				396				1,901
Consumer			43				(12	)			3				8				42
Manufactured homes			-				-				-				-				-
Government			17				-				-				(1	)			16
Total		$	8,999			$	(12	)		$	10			$	514			$	9,511

Financing Receivable, Impairment Evaluation [Table Text Block]

The Bancorp's impairment analysis is summarized below:
		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 March 31, 2021:
Residential real estate		$	92			$	2,084			$	277,465			$	737			$	1,165			$	275,563
Home equity			5				304				36,273				220				132				35,921
Commercial real estate			1,269				4,457				304,851				6,952				151				297,748
Construction and land development			-				1,587				97,400				-				-				97,400
Multifamily			-				680				51,933				90				609				51,234
Farmland			-				-				315				-				-				315
Commercial business			518				2,034				162,375				999				1,163				160,213
Consumer			-				17				438				-				-				438
Manufactured homes			-				-				33,632				-				-				33,632
Government			-				-				9,372				-				-				9,372
Total		$	1,884			$	11,163			$	974,054			$	8,998			$	3,220			$	961,836
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

Financing Receivable Credit Quality Indicators [Table Text Block]

The Bancorp's credit quality indicators are summarized below at March 31, 2021 and December 31, 2020:
		Credit Exposure - Credit Risk Portfolio By Creditworthiness Category
		March 31, 2021
(Dollars in thousands)		1155				6				7				8
Loan Segment		Pass				Pass/monitor				Special mention				Substandard				Total
Residential real estate		$	229,246			$	38,206			$	5,344			$	4,669			$	277,465
Home equity			34,123				908				755				487				36,273
Commercial real estate			228,938				52,578				14,456				8,879				304,851
Construction and land development			79,839				13,939				3,622				-				97,400
Multifamily			45,035				5,013				1,390				495				51,933
Farmland			104				211				-				-				315
Commercial business			140,656				19,487				1,260				972				162,375
Consumer			438				-				-				-				438
Manufactured homes			32,821				750				61				-				33,632
Government			9,372				-				-				-				9,372
Total		$	800,572			$	131,092			$	26,888			$	15,502			$	974,054

		December 31, 2020
(Dollars in thousands)		1155				6				7				8
Loan Segment		Pass				Pass/monitor				Special mention				Substandard				Total
Residential real estate		$	233,920			$	41,805			$	3,539			$	6,387			$	285,651
Home equity			37,097				933				761				495				39,286
Commercial real estate			222,892				55,202				11,983				8,180				298,257
Construction and land development			77,855				12,055				3,652				-				93,562
Multifamily			43,594				5,065				1,408				504				50,571
Farmland			-				215				-				-				215
Commercial business			134,496				20,067				1,341				1,061				156,965
Consumer			1,025				-				-				-				1,025
Manufactured homes			30,173				731				-				-				30,904
Government			10,142				-				-				-				10,142
Total		$	791,194			$	136,073			$	22,684			$	16,627			$	966,578

Impaired Financing Receivables [Table Text Block]

The Bancorp's individually evaluated impaired loans are summarized below:
														For the three months ended
		As of March 31, 2021												March 31, 2021
(Dollars in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
With no related allowance recorded:
Residential real estate		$	1,739			$	3,072			$	-			$	1,817			$	22
Home equity			329				341				-				341				4
Commercial real estate			1,170				1,753				-				1,174				12
Construction and land development			-				-				-				-				-
Multifamily			699				781				-				708				5
Farmland			-				-				-				-				-
Commercial business			1,437				1,436				-				1,467				18
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	163			$	163			$	92			$	217			$	5
Home equity			23				23				5				12				-
Commercial real estate			5,933				5,933				1,269				5,549				50
Construction and land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			725				725				518				737				11
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	1,902			$	3,235			$	92			$	2,034			$	27
Home equity		$	352			$	364			$	5			$	353			$	4
Commercial real estate		$	7,103			$	7,686			$	1,269			$	6,723			$	62
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	699			$	781			$	-			$	708			$	5
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,162			$	2,161			$	518			$	2,204			$	29
Consumer		$	-			$	-			$	-			$	-			$	-
Manufactured homes		$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-

														For the three months ended
		As of December 31, 2020												March 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			$	-			$	2,122			$	24
Home equity			352				363				-				390				5
Commercial real estate			1,177				1,761				-				1,520				13
Construction & land development			-				-				-				-				-
Multifamily			716				798				-				792				7
Farmland			-				-				-				-				-
Commercial business			1,497				1,514				-				1,650				17
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
With an allowance recorded:
Residential real estate		$	270			$	314			$	173			$	68			$	1
Home equity			1				9				1				8				-
Commercial real estate			5,164				5,164				1,089				18				-
Construction & land development			-				-				-				-				-
Multifamily			-				-				-				-				-
Farmland			-				-				-				-				-
Commercial business			749				749				512				618				3
Consumer			-				-				-				-				-
Manufactured homes			-				-				-				-				-
Government			-				-				-				-				-
Total:
Residential real estate		$	2,165			$	3,542			$	173			$	2,190			$	25
Home equity		$	353			$	372			$	1			$	398			$	5
Commercial real estate		$	6,341			$	6,925			$	1,089			$	1,538			$	13
Construction & land development		$	-			$	-			$	-			$	-			$	-
Multifamily		$	716			$	798			$	-			$	792			$	7
Farmland		$	-			$	-			$	-			$	-			$	-
Commercial business		$	2,246			$	2,263			$	512			$	2,268			$	20
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
March 31, 2021
Residential real estate		$	1,610			$	926			$	3,161			$	5,697			$	271,768			$	277,465			$	300
Home equity			266				19				384				669				35,604				36,273				-
Commercial real estate			1,585				453				497				2,535				302,316				304,851				257
Construction and land development			-				-				42				42				97,358				97,400				42
Multifamily			259				90				145				494				51,439				51,933				-
Farmland			-				-				-				-				315				315				-
Commercial business			652				-				282				934				161,441				162,375				-
Consumer			2				-				-				2				436				438				-
Manufactured homes			429				65				-				494				33,138				33,632				-
Government			-				-				-				-				9,372				9,372				-
Total		$	4,803			$	1,553			$	4,511			$	10,867			$	963,187			$	974,054			$	599
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

Financing Receivable, Nonaccrual [Table Text Block]

The Bancorp's loans on nonaccrual status are summarized below:
(Dollars in thousands)
		March 31, 2021				December 31, 2020
Residential real estate		$	4,658			$	6,390
Home equity			469				476
Commercial real estate			6,173				5,390
Construction and land development			-				-
Multifamily			495				504
Farmland			-				-
Commercial business			462				1,039
Consumer			-				-
Manufactured homes			-				-
Government			-				-
Total		$	12,257			$	13,799

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

(dollars in thousands)			First Personal
2020			$	29
2021				21

Accretable yield, or income recorded for the three months ended March 31, is as follows:
(dollars in thousands)		First Personal				AJSB				Total
2020		$	115			$	245			$	360
2021			113				192				305

(dollars in thousands)			First Personal				AJ Smith				Total
2021			$	186			$	428			$	614
2022				239				571				810
2023				54				235				289
Total			$	479			$	1,234			$	1,713

Schedule of Financing Receivables Acquired Discount [Table Text Block]

(dollars in thousands)		First Personal								AJSB
		Net fair value discount				Accretable period in months				Net fair value discount				Accretable period in months
Residential real estate		$	948				56			$	3,734				52
Home equity			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		$	2,137							$	3,886

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