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Note 7 - Loans Receivable (Tables) | 3 Months Ended
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Mar. 31, 2023
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | March 31, 2023 |  |  | December 31, 2022 |
Loans secured by real estate: |  |  |  |  |  |  |  |
Residential real estate |  | $ | 476,899 |  |  | $ | 484,595 |
Home equity |  |  | 39,877 |  |  |  | 38,978 |
Commercial real estate |  |  | 484,564 |  |  |  | 486,431 |
Construction and land development |  |  | 116,308 |  |  |  | 108,926 |
Multifamily |  |  | 252,633 |  |  |  | 251,014 |
Total loans secured by real estate |  |  | 1,370,281 |  |  |  | 1,369,944 |
Commercial business |  |  | 100,652 |  |  |  | 93,278 |
Consumer |  |  | 723 |  |  |  | 918 |
Manufactured homes |  |  | 34,027 |  |  |  | 34,882 |
Government |  |  | 10,646 |  |  |  | 9,549 |
Loans receivable |  |  | 1,516,329 |  |  |  | 1,508,571 |
Add (less): |  |  |  |  |  |  |  |
Net deferred loan origination costs |  |  | 4,829 |  |  |  | 5,083 |
Undisbursed loan funds |  |  | (69 | ) |  |  | (23 | )
Loans receivable, net of deferred fees and costs |  | $ | 1,521,089 |  |  | $ | 1,513,631 |
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 and Accruing |  |  | Total Past Due and Accruing |  |  | Current |  |  | Accruing Loans |  |  | Non-accrual Loans |  |  | Total Loans Receivable |
March 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 6,602 |  |  | $ | 434 |  |  | $ | 489 |  |  | $ | 7,525 |  |  | $ | 464,246 |  |  | $ | 471,771 |  |  | $ | 5,128 |  |  | $ | 476,899 |
Home equity |  |  | 73 |  |  |  | - |  |  |  | 65 |  |  |  | 138 |  |  |  | 38,366 |  |  |  | 38,504 |  |  |  | 1,373 |  |  |  | 39,877 |
Commercial real estate |  |  | 751 |  |  |  | - |  |  |  | - |  |  |  | 751 |  |  |  | 480,831 |  |  |  | 481,582 |  |  |  | 2,982 |  |  |  | 484,564 |
Construction and land development |  |  | 358 |  |  |  | 542 |  |  |  | - |  |  |  | 900 |  |  |  | 115,408 |  |  |  | 116,308 |  |  |  | - |  |  |  | 116,308 |
Multifamily |  |  | 760 |  |  |  | - |  |  |  | - |  |  |  | 760 |  |  |  | 244,523 |  |  |  | 245,283 |  |  |  | 7,350 |  |  |  | 252,633 |
Commercial business |  |  | 441 |  |  |  | 795 |  |  |  | - |  |  |  | 1,236 |  |  |  | 96,776 |  |  |  | 98,012 |  |  |  | 2,640 |  |  |  | 100,652 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 723 |  |  |  | 723 |  |  |  | - |  |  |  | 723 |
Manufactured homes |  |  | 932 |  |  |  | 201 |  |  |  | 324 |  |  |  | 1,457 |  |  |  | 32,570 |  |  |  | 34,027 |  |  |  | - |  |  |  | 34,027 |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,646 |  |  |  | 10,646 |  |  |  | - |  |  |  | 10,646 |
Total |  | $ | 9,917 |  |  | $ | 1,972 |  |  | $ | 878 |  |  | $ | 12,767 |  |  | $ | 1,484,089 |  |  | $ | 1,496,856 |  |  | $ | 19,473 |  |  | $ | 1,516,329 |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 3,758 |  |  | $ | 2,520 |  |  | $ | 166 |  |  | $ | 6,444 |  |  | $ | 472,804 |  |  | $ | 479,248 |  |  | $ | 5,347 |  |  | $ | 484,595 |
Home equity |  |  | 315 |  |  |  | 42 |  |  |  | - |  |  |  | 357 |  |  |  | 38,027 |  |  |  | 38,384 |  |  |  | 594 |  |  |  | 38,978 |
Commercial real estate |  |  | 1,399 |  |  |  | 150 |  |  |  | - |  |  |  | 1,549 |  |  |  | 481,640 |  |  |  | 483,189 |  |  |  | 3,242 |  |  |  | 486,431 |
Construction and land development |  |  | 2,673 |  |  |  | - |  |  |  | - |  |  |  | 2,673 |  |  |  | 106,253 |  |  |  | 108,926 |  |  |  | - |  |  |  | 108,926 |
Multifamily |  |  | 1,724 |  |  |  | 616 |  |  |  | - |  |  |  | 2,340 |  |  |  | 241,610 |  |  |  | 243,950 |  |  |  | 7,064 |  |  |  | 251,014 |
Commercial business |  |  | 1,775 |  |  |  | - |  |  |  | - |  |  |  | 1,775 |  |  |  | 89,622 |  |  |  | 91,397 |  |  |  | 1,881 |  |  |  | 93,278 |
Consumer |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | 915 |  |  |  | 918 |  |  |  | - |  |  |  | 918 |
Manufactured homes |  |  | 601 |  |  |  | 256 |  |  |  | 82 |  |  |  | 939 |  |  |  | 33,943 |  |  |  | 34,882 |  |  |  | - |  |  |  | 34,882 |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,549 |  |  |  | 9,549 |  |  |  | - |  |  |  | 9,549 |
Total |  | $ | 12,248 |  |  | $ | 3,584 |  |  | $ | 248 |  |  | $ | 16,080 |  |  | $ | 1,474,363 |  |  | $ | 1,490,443 |  |  | $ | 18,128 |  |  | $ | 1,508,571 |
Financing Receivable Credit Quality Indicators [Table Text Block] |
March 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Revolving |  |  | Revolving Converted to Term |  |  | Total |
Total Loans Receivable |  | $ | 33,681 |  |  | $ | 330,215 |  |  | $ | 351,588 |  |  | $ | 263,691 |  |  | $ | 130,476 |  |  | $ | 323,663 |  |  | $ | 82,874 |  |  | $ | 141 |  |  | $ | 1,516,329 |
Total Current period gross writeoff |  | $ | (19 | ) |  | $ | - |  |  | $ | - |  |  | $ | (75 | ) |  | $ | - |  |  | $ | (12 | ) |  | $ | - |  |  | $ | - |  |  | $ | (106 | )
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 4,775 |  |  | $ | 79,050 |  |  | $ | 101,214 |  |  | $ | 124,391 |  |  | $ | 26,094 |  |  | $ | 131,775 |  |  | $ | 2,729 |  |  | $ | - |  |  | $ | 470,028 |
Special Mention (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 43 |  |  |  | 703 |  |  |  | - |  |  |  | - |  |  |  | 746 |
Substandard (8) |  |  | - |  |  |  | 358 |  |  |  | 261 |  |  |  | 499 |  |  |  | 376 |  |  |  | 4,631 |  |  |  | - |  |  |  | - |  |  |  | 6,125 |
Total |  | $ | 4,775 |  |  | $ | 79,408 |  |  | $ | 101,475 |  |  | $ | 124,890 |  |  | $ | 26,513 |  |  | $ | 137,109 |  |  | $ | 2,729 |  |  | $ | - |  |  | $ | 476,899 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,693 |  |  | $ | 36,213 |  |  | $ | 141 |  |  | $ | 38,047 |
Special Mention (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 128 |  |  |  | 284 |  |  |  | - |  |  |  | 412 |
Substandard (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 185 |  |  |  | 916 |  |  |  | 317 |  |  |  | - |  |  |  | 1,418 |
Total |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 185 |  |  | $ | 2,737 |  |  | $ | 36,814 |  |  | $ | 141 |  |  | $ | 39,877 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 6,379 |  |  | $ | 116,935 |  |  | $ | 107,229 |  |  | $ | 57,713 |  |  | $ | 59,064 |  |  | $ | 123,857 |  |  | $ | 3,287 |  |  | $ | - |  |  | $ | 474,464 |
Special Mention (7) |  |  | - |  |  |  | 76 |  |  |  | - |  |  |  | - |  |  |  | 1,165 |  |  |  | 2,141 |  |  |  | 149 |  |  |  | - |  |  |  | 3,531 |
Substandard (8) |  |  | - |  |  |  | 1,216 |  |  |  | 92 |  |  |  | 240 |  |  |  | - |  |  |  | 5,021 |  |  |  | - |  |  |  | - |  |  |  | 6,569 |
Total |  | $ | 6,379 |  |  | $ | 118,227 |  |  | $ | 107,321 |  |  | $ | 57,953 |  |  | $ | 60,229 |  |  | $ | 131,019 |  |  | $ | 3,436 |  |  | $ | - |  |  | $ | 484,564 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (12 | ) |  |  | - |  |  |  | - |  |  |  | (12 | )
Construction and land development |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 7,667 |  |  | $ | 52,259 |  |  | $ | 34,588 |  |  | $ | 1,023 |  |  | $ | 9,018 |  |  | $ | 634 |  |  | $ | 6,669 |  |  | $ | - |  |  | $ | 111,858 |
Special Mention (7) |  |  | - |  |  |  | - |  |  |  | 2,391 |  |  |  | 2,059 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,450 |
Substandard (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 7,667 |  |  | $ | 52,259 |  |  | $ | 36,979 |  |  | $ | 3,082 |  |  | $ | 9,018 |  |  | $ | 634 |  |  | $ | 6,669 |  |  | $ | - |  |  | $ | 116,308 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Multifamily |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 6,388 |  |  | $ | 54,961 |  |  | $ | 81,790 |  |  | $ | 59,245 |  |  | $ | 15,334 |  |  | $ | 25,646 |  |  | $ | 180 |  |  | $ | - |  |  | $ | 243,544 |
Special Mention (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 861 |  |  |  | - |  |  |  | 877 |  |  |  | - |  |  |  | - |  |  |  | 1,738 |
Substandard (8) |  |  | - |  |  |  | 901 |  |  |  | - |  |  |  | - |  |  |  | 6,089 |  |  |  | 361 |  |  |  | - |  |  |  | - |  |  |  | 7,351 |
Total |  | $ | 6,388 |  |  | $ | 55,862 |  |  | $ | 81,790 |  |  | $ | 60,106 |  |  | $ | 21,423 |  |  | $ | 26,884 |  |  | $ | 180 |  |  | $ | - |  |  | $ | 252,633 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 6,488 |  |  | $ | 20,333 |  |  | $ | 8,189 |  |  | $ | 7,261 |  |  | $ | 6,871 |  |  | $ | 15,140 |  |  | $ | 32,796 |  |  | $ | - |  |  | $ | 97,078 |
Special Mention (7) |  |  | - |  |  |  | - |  |  |  | 70 |  |  |  | - |  |  |  | 145 |  |  |  | 469 |  |  |  | 250 |  |  |  | - |  |  |  | 934 |
Substandard (8) |  |  | - |  |  |  | - |  |  |  | 227 |  |  |  | 416 |  |  |  | 5 |  |  |  | 1,992 |  |  |  | - |  |  |  | - |  |  |  | 2,640 |
Total |  | $ | 6,488 |  |  | $ | 20,333 |  |  | $ | 8,486 |  |  | $ | 7,677 |  |  | $ | 7,021 |  |  | $ | 17,601 |  |  | $ | 33,046 |  |  | $ | - |  |  | $ | 100,652 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (75 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (75 | )
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 94 |  |  | $ | 132 |  |  | $ | 175 |  |  | $ | 18 |  |  | $ | 31 |  |  | $ | 273 |  |  | $ | - |  |  | $ | - |  |  | $ | 723 |
Total |  | $ | 94 |  |  | $ | 132 |  |  | $ | 175 |  |  | $ | 18 |  |  | $ | 31 |  |  | $ | 273 |  |  | $ | - |  |  | $ | - |  |  | $ | 723 |
Current period gross writeoff |  |  | (19 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (19 | )
Manufactured homes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | - |  |  | $ | 1,994 |  |  | $ | 13,840 |  |  | $ | 9,965 |  |  | $ | 6,056 |  |  | $ | 2,172 |  |  | $ | - |  |  | $ | - |  |  | $ | 34,027 |
Total |  | $ | - |  |  | $ | 1,994 |  |  | $ | 13,840 |  |  | $ | 9,965 |  |  | $ | 6,056 |  |  | $ | 2,172 |  |  | $ | - |  |  | $ | - |  |  | $ | 34,027 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 1,890 |  |  | $ | 2,000 |  |  | $ | 1,522 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,234 |  |  | $ | - |  |  | $ | - |  |  | $ | 10,646 |
Total |  | $ | 1,890 |  |  | $ | 2,000 |  |  | $ | 1,522 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,234 |  |  | $ | - |  |  | $ | - |  |  | $ | 10,646 |
Current period gross writeoff |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | Credit Exposure - Credit Risk Portfolio By Creditworthiness Category |
|  | December 31, 2022 |
(Dollars in thousands) |  | 1-6 |  |  | 7 |  |  | 8 |  |  |  |  |
Loan Segment |  | Pass |  |  | Special mention |  |  | Substandard |  |  | Total |
Residential real estate |  | $ | 477,222 |  |  | $ | 1,338 |  |  | $ | 6,035 |  |  | $ | 484,595 |
Home equity |  |  | 37,981 |  |  |  | 385 |  |  |  | 612 |  |  |  | 38,978 |
Commercial real estate |  |  | 474,055 |  |  |  | 4,955 |  |  |  | 7,421 |  |  |  | 486,431 |
Construction and land development |  |  | 106,580 |  |  |  | 2,346 |  |  |  | - |  |  |  | 108,926 |
Multifamily |  |  | 242,091 |  |  |  | 1,859 |  |  |  | 7,064 |  |  |  | 251,014 |
Commercial business |  |  | 90,694 |  |  |  | 703 |  |  |  | 1,881 |  |  |  | 93,278 |
Consumer |  |  | 918 |  |  |  | - |  |  |  | - |  |  |  | 918 |
Manufactured homes |  |  | 34,882 |  |  |  | - |  |  |  | - |  |  |  | 34,882 |
Government |  |  | 9,549 |  |  |  | - |  |  |  | - |  |  |  | 9,549 |
Total |  | $ | 1,473,972 |  |  | $ | 11,586 |  |  | $ | 23,013 |  |  | $ | 1,508,571 |
Financing Receivable, Modified [Table Text Block] |
(Dollars in thousands) |  | Payment Delay |  |  | Term Extension |  |  | Interest Rate Reduction |  |  | Combination Term Extension and Interest Rate Reduction |  |  | % of Total Segment Financing Receivables |
Residential Real Estate |  | $ | 600 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  |  | 0.13 | %
Total |  | $ | 600 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  |  | 0.04 | %
(Dollars in thousands) |  | Current |  |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days Past Due |
Residential Real Estate |  | $ | 224 |  |  | $ | - |  |  | $ | - |  |  | $ | 376 |
Total |  | $ | 224 |  |  | $ | - |  |  | $ | - |  |  | $ | 376 |
Schedule of Accretable Yield from Financing Receivables [Table Text Block] |
(dollars in thousands) |  | Total |
2022 |  | $ | 107 |
2023 |  |  | 167 |
(dollars in thousands) |  | Total |
Remainder 2023 |  |  | 537 |
2024 |  |  | 744 |
2025 |  |  | 661 |
2026 |  |  | 462 |
2027 and thereafter |  |  | 3,352 |
Total |  | $ | 5,756 |
Financing Receivable, Allowance for Credit Loss [Table Text Block] |
(Dollars in thousands) |  | Beginning Balance |  |  | Adoption of ASC 326 |  |  | PCD Gross-up |  |  | Charge-offs |  |  | Recoveries |  |  | Provisions |  |  | Ending Balance |
The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the three months ended March 31, 2023: |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 3,021 |  |  | $ | 1,688 |  |  | $ | 31 |  |  | $ | - |  |  | $ | 52 |  |  | $ | (228 | ) |  | $ | 4,564 |
Home equity |  |  | 410 |  |  |  | 99 |  |  |  | 533 |  |  |  | - |  |  |  | - |  |  |  | 105 |  |  |  | 1,147 |
Commercial real estate |  |  | 5,784 |  |  |  | 1,003 |  |  |  | 443 |  |  |  | (12 | ) |  |  | - |  |  |  | (99 | ) |  |  | 7,119 |
Construction and land development |  |  | 1,253 |  |  |  | 1,735 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 241 |  |  |  | 3,229 |
Multifamily |  |  | 1,007 |  |  |  | 141 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (89 | ) |  |  | 1,059 |
Commercial business |  |  | 1,365 |  |  |  | 320 |  |  |  | 5 |  |  |  | (75 | ) |  |  | 47 |  |  |  | 433 |  |  |  | 2,095 |
Consumer |  |  | 57 |  |  |  | 5 |  |  |  | 17 |  |  |  | (19 | ) |  |  | 3 |  |  |  | 1 |  |  |  | 64 |
Manufactured homes |  |  | - |  |  |  | 112 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 104 |  |  |  | 216 |
Government |  |  | - |  |  |  | 55 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 20 |  |  |  | 75 |
Total |  | $ | 12,897 |  |  | $ | 5,158 |  |  | $ | 1,029 |  |  | $ | (106 | ) |  | $ | 102 |  |  | $ | 488 |  |  | $ | 19,568 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 2,480 |  |  | $ | - |  |  | $ | 21 |  |  | $ | (8 | ) |  | $ | 2,493 |
Home equity |  |  | 357 |  |  |  | - |  |  |  | - |  |  |  | (3 | ) |  |  | 354 |
Commercial real estate |  |  | 5,515 |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | 5,530 |
Construction and land development |  |  | 2,119 |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | 2,135 |
Multifamily |  |  | 848 |  |  |  | - |  |  |  | - |  |  |  | 41 |  |  |  | 889 |
Commercial business |  |  | 2,009 |  |  |  | - |  |  |  | 31 |  |  |  | (99 | ) |  |  | 1,941 |
Consumer |  |  | 15 |  |  |  | (10 | ) |  |  | 2 |  |  |  | 38 |  |  |  | 45 |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 13,343 |  |  | $ | (10 | ) |  | $ | 54 |  |  | $ | - |  |  | $ | 13,387 |
Schedule of Collateral Dependent Loans [Table Text Block] |
|  | March 31, 2023 |
(dollars in thousands) |  | Real Estate |  |  | Accounts Receivable |  |  | Other |  |  | Total |  |  | ACL Allocation |
Commercial and Industrial |  | $ | 57 |  |  | $ | 3,231 |  |  | $ | 388 |  |  | $ | 3,676 |  |  | $ | 645 |
Commercial Real Estate |  |  | 5,185 |  |  |  | - |  |  |  | - |  |  |  | 5,185 |  |  |  | 422 |
Multifamily |  |  | 7,418 |  |  |  | - |  |  |  | - |  |  |  | 7,418 |  |  |  | - |
Total |  | $ | 12,660 |  |  | $ | 3,231 |  |  | $ | 388 |  |  | $ | 16,279 |  |  | $ | 1,067 |
Financing Receivable, Nonaccrual [Table Text Block] |
As of March 31, 2023 |  | Nonaccrual with No Allowance for Credit Loss |  |  | Nonaccrual |  |  | Loans Past Due over 90 Days Still Accruing |
Residential real estate |  | $ | 1,323 |  |  | $ | 3,805 |  |  | $ | 488 |
Home equity |  |  | - |  |  |  | 1,373 |  |  |  | 65 |
Commercial real estate |  |  | 2,841 |  |  |  | 141 |  |  |  | - |
Construction and land development |  |  | - |  |  |  | - |  |  |  | - |
Multifamily |  |  | 7,350 |  |  |  | - |  |  |  | - |
Commercial business |  |  | 57 |  |  |  | 2,583 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | 324 |
Government |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 11,571 |  |  | $ | 7,902 |  |  | $ | 877 |
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 December 31, 2022: |
Residential real estate |  | $ | 24 |  |  | $ | 2,997 |  |  | $ | 484,595 |  |  | $ | 1,518 |  |  | $ | 988 |  |  | $ | 482,089 |
Home equity |  |  | 3 |  |  |  | 407 |  |  |  | 38,978 |  |  |  | 294 |  |  |  | 125 |  |  |  | 38,559 |
Commercial real estate |  |  | 13 |  |  |  | 5,771 |  |  |  | 486,431 |  |  |  | 2,392 |  |  |  | 2,935 |  |  |  | 481,104 |
Construction and land development |  |  | - |  |  |  | 1,253 |  |  |  | 108,926 |  |  |  | - |  |  |  | - |  |  |  | 108,926 |
Multifamily |  |  | - |  |  |  | 1,007 |  |  |  | 251,014 |  |  |  | 6,739 |  |  |  | 382 |  |  |  | 243,893 |
Commercial business |  |  | 297 |  |  |  | 1,068 |  |  |  | 93,278 |  |  |  | 1,758 |  |  |  | 953 |  |  |  | 90,567 |
Consumer |  |  | - |  |  |  | 57 |  |  |  | 918 |  |  |  | - |  |  |  | 17 |  |  |  | 901 |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | 34,882 |  |  |  | - |  |  |  | - |  |  |  | 34,882 |
Government |  |  | - |  |  |  | - |  |  |  | 9,549 |  |  |  | - |  |  |  | - |  |  |  | 9,549 |
Total |  | $ | 337 |  |  | $ | 12,560 |  |  | $ | 1,508,571 |  |  | $ | 12,701 |  |  | $ | 5,400 |  |  | $ | 1,490,470 |
Impaired Financing Receivables [Table Text Block] |
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  | For the three months ended, |
(unaudited) |  | As of December 31, 2022 |  |  | March 31, 2022 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 2,255 |  |  | $ | 3,711 |  |  | $ | - |  |  | $ | 2,629 |  |  | $ | 30 |
Home equity |  |  | 399 |  |  |  | 416 |  |  |  | - |  |  |  | 255 |  |  |  | 7 |
Commercial real estate |  |  | 5,314 |  |  |  | 5,406 |  |  |  | - |  |  |  | 2,188 |  |  |  | 10 |
Construction and land development |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 460 |  |  |  | - |
Multifamily |  |  | 7,121 |  |  |  | 7,163 |  |  |  | - |  |  |  | 2,036 |  |  |  | - |
Commercial business |  |  | 2,278 |  |  |  | 2,392 |  |  |  | - |  |  |  | 1,226 |  |  |  | 15 |
Consumer |  |  | 17 |  |  |  | 17 |  |  |  | - |  |  |  | 11 |  |  |  | - |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 251 |  |  | $ | 276 |  |  | $ | 24 |  |  | $ | 87 |  |  | $ | 3 |
Home equity |  |  | 20 |  |  |  | 20 |  |  |  | 3 |  |  |  | 22 |  |  |  | 1 |
Commercial real estate |  |  | 13 |  |  |  | 14 |  |  |  | 13 |  |  |  | 843 |  |  |  | - |
Construction and land development |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Multifamily |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | 433 |  |  |  | 561 |  |  |  | 297 |  |  |  | 354 |  |  |  | 16 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 2,506 |  |  | $ | 3,987 |  |  | $ | 24 |  |  | $ | 2,716 |  |  | $ | 33 |
Home equity |  | $ | 419 |  |  | $ | 436 |  |  | $ | 3 |  |  | $ | 277 |  |  | $ | 8 |
Commercial real estate |  | $ | 5,327 |  |  | $ | 5,420 |  |  | $ | 13 |  |  | $ | 3,031 |  |  | $ | 10 |
Construction & land development |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 460 |  |  | $ | - |
Multifamily |  | $ | 7,121 |  |  | $ | 7,163 |  |  | $ | - |  |  | $ | 2,036 |  |  | $ | - |
Commercial business |  | $ | 2,711 |  |  | $ | 2,953 |  |  | $ | 297 |  |  | $ | 1,580 |  |  | $ | 31 |
Consumer |  | $ | 17 |  |  | $ | 17 |  |  | $ | - |  |  | $ | 11 |  |  | $ | - |
Manufactured homes |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Government |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Changes in Liability for Credit Loss on Unfunded Commitments [Table Text Block] |
|  | Three months ended, |
|  | March 31, |
(Dollars in thousands) |  | 2023 |
Balance, beginning of period |  | $ | - |
Adoption of ASC 326 |  |  | 3,108 |
Provision (recovery of provision) |  |  | - |
Balance, end of period |  | $ | 3,108 |

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