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v3.23.3

Note 3 - Change in Accounting Principles - Implementation Adjustments (Details) - USD ($) $ in Thousands | Sep. 30, 2023 | Jun. 30, 2023 | Jan. 01, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Jun. 30, 2022 | Dec. 31, 2021
--- | --- | --- | --- | --- | --- | --- | ---
Financing Receivable, Allowance for Credit Loss | $ 19,430 | [1] | $ 19,507 | $ 12,897 | $ 12,897 | [1] | $ 13,398 | $ 13,406 | $ 13,343
Off-Balance-Sheet, Credit Loss, Liability | 2,892 |  | 3,136 | 0 | 0 |  |  |  |
Total allowance for credit losses |  |  |  | 12,897 |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 6,187 |  |  |  |  |
Off-Balance-Sheet, Credit Loss, Liability |  |  |  | 3,108 |  |  |  |  |
Total allowance for credit losses |  |  |  | 9,295 |  |  |  |  |
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 19,084 |  |  |  |  |
Off-Balance-Sheet, Credit Loss, Liability |  |  |  | 3,108 |  |  |  |  |
Total allowance for credit losses |  |  |  | 22,192 |  |  |  |  |
Residential Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 4,711 |  | 4,854 | 3,021 | 3,021 |  | 3,010 | 2,756 | 2,480
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 2,223 |  |  |  |  |
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 5,244 |  |  |  |  |
Home Equity Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 721 |  | 680 | 410 | 410 |  | 395 | 373 | 357
Home Equity Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 128 |  |  |  |  |
Home Equity Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 538 |  |  |  |  |
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 7,459 |  | 7,031 | 5,784 | 5,784 |  | 5,500 | 5,527 | 5,515
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 1,446 |  |  |  |  |
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 7,230 |  |  |  |  |
Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 3,404 |  | 3,599 | 1,253 | 1,253 |  | 1,515 | 1,744 | 2,119
Construction and Land Development Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 1,735 |  |  |  |  |
Construction and Land Development Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 2,988 |  |  |  |  |
Multifamily Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 950 |  | 1,020 | 1,007 | 1,007 |  | 1,236 | 1,128 | 848
Multifamily Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 141 |  |  |  |  |
Multifamily Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 1,148 |  |  |  |  |
Farmland Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 0 |  |  |  |  |
Farmland Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 0 |  |  |  |  |
Farmland Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 0 |  |  |  |  |
Commercial Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 1,909 |  | 2,050 | 1,365 | 1,365 |  | 1,701 | 1,808 | 2,009
Commercial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 325 |  |  |  |  |
Commercial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 1,690 |  |  |  |  |
Consumer Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 56 |  | 57 | 57 | $ 57 |  | 41 | 70 | 15
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 22 |  |  |  |  |
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 79 |  |  |  |  |
Manufactured Homes Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | 154 |  | 166 | 0 |  |  | 0 | 0 | 0
Manufactured Homes Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 112 |  |  |  |  |
Manufactured Homes Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 112 |  |  |  |  |
Government Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss | $ 66 |  | $ 50 | 0 |  |  | $ 0 | $ 0 | $ 0
Government Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | 55 |  |  |  |  |
Government Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Loss |  |  |  | $ 55 |  |  |  |  |
[1] | See note 3 regarding adoption of ASC 326

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