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Note 7 - Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

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

(Dollars in thousands)
		September 30, 2023				December 31, 2022
Loans secured by real estate:
Residential real estate		$	487,659			$	484,595
Home equity			47,339				38,978
Commercial real estate			498,513				486,431
Construction and land development			121,547				108,926
Multifamily			225,469				251,014
Total loans secured by real estate			1,380,527				1,369,944
Commercial business			98,723				93,278
Consumer			747				918
Manufactured homes			31,661				34,882
Government			10,021				9,549
Loans receivable			1,521,679				1,508,571
Add (less):
Net deferred loan origination costs			4,070				5,083
Undisbursed loan funds			(89	)			(23	)
Loans receivable, net of deferred fees and costs		$	1,525,660			$	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
September 30, 2023
Residential real estate		$	5,419			$	1,380			$	11			$	6,810			$	475,035			$	481,845			$	5,814			$	487,659
Home equity			216				10				-				226				46,500				46,726				613				47,339
Commercial real estate			1,583				527				222				2,332				495,183				497,515				998				498,513
Construction and land development			-				-				-				-				121,547				121,547				-				121,547
Multifamily			3,351				308				-				3,659				220,862				224,521				948				225,469
Commercial business			701				30				-				731				96,527				97,258				1,465				98,723
Consumer			-				-				-				-				745				745				2				747
Manufactured homes			485				246				-				731				30,930				31,661				-				31,661
Government			-				-				-				-				10,021				10,021				-				10,021
Total		$	11,755			$	2,501			$	233			$	14,489			$	1,497,350			$	1,511,839			$	9,840			$	1,521,679
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]

September 30, 2023		2023				2022				2021				2020				2019				Prior				Revolving				Revolving Converted to Term				Total
Total Loans Receivable		$	120,990			$	327,676			$	329,016			$	238,750			$	117,664			$	290,691			$	94,590			$	2,302			$	1,521,679
Total current period gross charge-off		$	(60	)		$	(110	)		$	-			$	(342	)		$	(11	)		$	(973	)		$	-			$	-				(1,496	)
Residential real estate
Pass (1-6)		$	17,958			$	94,369			$	104,146			$	116,629			$	24,264			$	119,977			$	2,038			$	-			$	479,381
Special Mention (7)			-				-				153				107				303				1,371				-				-				1,934
Substandard (8)			-				966				154				488				457				4,279				-				-				6,344
Total		$	17,958			$	95,335			$	104,453			$	117,224			$	25,024			$	125,627			$	2,038			$	-			$	487,659
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Home equity
Pass (1-6)		$	95			$	116			$	104			$	16			$	68			$	2,132			$	43,337			$	665			$	46,533
Special Mention (7)			-				-				-				-				-				67				114				-				181
Substandard (8)			-				167				-				-				-				154				304				-				625
Total		$	95			$	283			$	104			$	16			$	68			$	2,353			$	43,755			$	665			$	47,339
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Commercial real estate
Pass (1-6)		$	47,346			$	121,142			$	93,017			$	56,483			$	56,482			$	112,834			$	2,882			$	-			$	490,186
Special Mention (7)			-				71				1,328				851				1,134				2,499				-				-				5,883
Substandard (8)			-				49				92				239				-				2,064				-				-				2,444
Total		$	47,346			$	121,262			$	94,437			$	57,573			$	57,616			$	117,397			$	2,882			$	-			$	498,513
Current period gross charge-off			-				-				-				-				-				(371	)			-				-				(371	)
Construction and land development
Pass (1-6)		$	32,930			$	37,460			$	20,838			$	2,018			$	8,640			$	497			$	11,501			$	1,637			$	115,521
Special Mention (7)			365				-				3,459				2,202				-				-				-				-				6,026
Total		$	33,295			$	37,460			$	24,297			$	4,220			$	8,640			$	497			$	11,501			$	1,637			$	121,547
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Multifamily
Pass (1-6)		$	9,588			$	53,484			$	81,284			$	43,521			$	14,303			$	21,496			$	179			$	-			$	223,855
Special Mention (7)			-				-				-				-				-				130				-				-				130
Substandard (8)			-				-				-				457				-				1,027				-				-				1,484
Total		$	9,588			$	53,484			$	81,284			$	43,978			$	14,303			$	22,653			$	179			$	-			$	225,469
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Commercial business
Pass (1-6)		$	10,383			$	15,992			$	9,910			$	6,227			$	6,438			$	13,398			$	34,235			$	-			$	96,583
Special Mention (7)			33				-				63				-				134				446				-				-				676
Substandard (8)			-				-				199				99				-				1,166				-				-				1,464
Total		$	10,416			$	15,992			$	10,172			$	6,326			$	6,572			$	15,010			$	34,235			$	-			$	98,723
Current period gross charge-off			-				(110	)			-				(342	)			(11	)			(602	)			-				-				(1,065	)
Consumer
Pass (1-6)		$	402			$	87			$	127			$	9			$	19			$	101			$	-			$	-			$	745
Substandard (8)			-				-				-				2				-				-				-				-				2
Total		$	402			$	87			$	127			$	11			$	19			$	101			$	-			$	-			$	747
Current period gross charge-off			(60	)			-				-				-				-				-				-				-				(60	)
Manufactured homes
Pass (1-6)		$	-			$	1,958			$	12,709			$	9,402			$	5,422			$	2,170			$	-			$	-			$	31,661
Total		$	-			$	1,958			$	12,709			$	9,402			$	5,422			$	2,170			$	-			$	-			$	31,661
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Government
Pass (1-6)		$	1,890			$	1,815			$	1,433			$	-			$	-			$	4,883			$	-			$	-			$	10,021
Total		$	1,890			$	1,815			$	1,433			$	-			$	-			$	4,883			$	-			$	-			$	10,021
Current period gross charge-off			-				-				-				-				-				-				-				-				-

		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]

		For the three months ended September 30, 2023
(Dollars in thousands)		Payment Delay				Term Extension				Interest Rate Reduction				Combination Term Extension and Interest Rate Reduction				% of Total Segment Financing Receivables
Home Equity		$	-			$	16			$	-			$	-				0.03	%
Total		$	-			$	16			$	-			$	-				0.00	%

		For the nine months ended September 30, 2023
(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		$	-			$	878			$	-			$	-				0.18	%
Home Equity		$	-			$	16			$	-			$	-				0.03	%
Total		$	-			$	894			$	-			$	-				0.06	%

(Dollars in thousands)		Current				30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due
Residential Real Estate		$	878			$	-			$	-			$	-
Home Equity		$	16			$	-			$	-			$	-
Total		$	894			$	-			$	-			$	-

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

(dollars in thousands)		Total
2022		$	176
2023			244

(dollars in thousands)		Total
2022		$	723
2023			486

(dollars in thousands)		Total
Remainder 2023			194
2024			768
2025			689
2026			466
2027 and thereafter			3,679
Total		$	5,796

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
Allowance for credit losses:
Residential real estate		$	4,854			$	-			$	-			$	-			$	11			$	(154	)		$	4,711
Home equity			680				-				-				-				-				41				721
Commercial real estate			7,031				-				-				1				1				426				7,459
Construction and land development			3,599				-				-				-				-				(195	)			3,404
Multifamily			1,020				-				-				-				45				(115	)			950
Commercial business			2,050				-				-				(622	)			18				463				1,909
Consumer			57				-				-				(20	)			1				18				56
Manufactured homes			166				-				-				-				-				(12	)			154
Government			50				-				-				-				-				16				66
Total		$	19,507			$	-			$	-			$	(641	)		$	76			$	488			$	19,430

Allowance for loan losses:
Residential real estate		$	2,756			$	-			$	-			$	-			$	8			$	246			$	3,010
Home equity			373				-				-				-				-				22				395
Commercial real estate			5,527				-				-				-				-				(27	)			5,500
Construction and land development			1,744				-				-				-				-				(229	)			1,515
Multifamily			1,128				-				-				-				-				108				1,236
Commercial business			1,808				-				-				(57	)			50				(100	)			1,701
Consumer			70				-				-				(13	)			4				(20	)			41
Manufactured homes			-				-				-				-				-				-				-
Government			-				-				-				-				-				-				-
Total		$	13,406			$	-			$	-			$	(70	)		$	62			$	-			$	13,398

Allowance for credit losses:
Residential real estate		$	3,021			$	1,688			$	535			$	-			$	74			$	(607	)		$	4,711
Home equity			410				99				29				-				-				183				721
Commercial real estate			5,784				1,003				443				(371	)			2				598				7,459
Construction and land development			1,253				1,735				-				-				-				416				3,404
Multifamily			1,007				141				-				-				131				(329	)			950
Commercial business			1,365				320				5				(1,065	)			166				1,118				1,909
Consumer			57				5				17				(60	)			7				30				56
Manufactured homes			-				112				-				-				-				42				154
Government			-				55				-				-				-				11				66
Total		$	12,897			$	5,158			$	1,029			$	(1,496	)		$	380			$	1,462			$	19,430

Allowance for loan losses:
Residential real estate		$	2,480			$	-			$	-			$	-			$	58			$	472			$	3,010
Home equity			357				-				-				-				-				38				395
Commercial real estate			5,515				-				-				-				-				(15	)			5,500
Construction and land development			2,119				-				-				-				-				(604	)			1,515
Multifamily			848				-				-				-				-				388				1,236
Commercial business			2,009				-				-				(57	)			88				(339	)			1,701
Consumer			15				-				-				(50	)			16				60				41
Manufactured homes			-				-				-				-				-				-				-
Government			-				-				-				-				-				-				-
Total		$	13,343			$	-			$	-			$	(107	)		$	162			$	-			$	13,398

Schedule of Collateral Dependent Loans [Table Text Block]

(Dollars in thousands)		September 30, 2023
Commercial		Real Estate				Accounts Receivable				Other				Total				ACL Allocation
Commercial real estate		$	2,441			$	-			$	-			$	2,441			$	61
Multifamily			1,483				-				-				1,483				-
Commercial business			-				1,612				298				1,910				493
		$	3,924			$	1,612			$	298			$	5,834			$	554

Financing Receivable, Nonaccrual [Table Text Block]

As of September 30, 2023		Nonaccrual with No Allowance for Credit Loss				Nonaccrual				Loans Past Due over 90 Days Still Accruing
Residential real estate		$	1,065			$	4,749			$	11
Home equity			183				430				-
Commercial real estate			759				239				222
Construction and land development			-				-				-
Multifamily			948				-				-
Commercial business			-				1,465				-
Consumer			-				2				-
Manufactured homes			-				-				-
Government			-				-				-
Total		$	2,955			$	6,885			$	233

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]

														For the nine months ended								For the three months ended
		As of December 31, 2022												September 30, 2022								September 30, 2022
(Dollars in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
With no related allowance recorded:
Residential real estate		$	1,683			$	3,017			$	-			$	2,596			$	206			$	2,563			$	51
Home equity			262				275				-				216				14				178				1
Commercial real estate			765				765				-				2,932				196				3,677				(24	)
Construction & land development			-				-				-				430				13				400				13
Multifamily			556				647				-				2,454				86				2,872				24
Farmland			-				-				-				-				-				-				-
Commercial business			1,205				1,324				-				1,137				79				1,048				3
Consumer			-				-				-				15				1				20				1
Manufactured homes			-				-				-				-				-				-				-
Government			-				-				-				-				-				-				-
																											-
With an allowance recorded:																											-
Residential real estate		$	88			$	88			$	17			$	179			$	5			$	272			$	(4	)
Home equity			22				22				4				21				1				21				-
Commercial real estate			835				835				386				844				-				846				-
Construction & land development			-				-				-				-				-				-				-
Multifamily			-				-				-				-				-				-				-
Farmland			-				-				-				-				-				-				-
Commercial business			392				392				277				332				14				311				(2	)
Consumer			-				-				-				-				-				-				-
Manufactured homes			-				-				-				-				-				-				-
Government			-				-				-				-				-				-				-
Total:
Residential real estate		$	1,771			$	3,105			$	17			$	2,775			$	211			$	2,835			$	47
Home equity		$	284			$	297			$	4			$	237			$	15			$	199			$	1
Commercial real estate		$	1,600			$	1,600			$	386			$	3,776			$	196			$	4,523			$	(24	)
Construction & land development		$	-			$	-			$	-			$	430			$	13			$	400			$	13
Multifamily		$	556			$	647			$	-			$	2,454			$	86			$	2,872			$	24
Farmland		$	-			$	-			$	-			$	-			$	-			$	-			$	-
Commercial business		$	1,597			$	1,716			$	277			$	1,469			$	93			$	1,359			$	1
Consumer		$	-			$	-			$	-			$	15			$	1			$	20			$	1
Manufactured homes		$	-			$	-			$	-			$	-			$	-			$	-			$	-
Government		$	-			$	-			$	-			$	-			$	-			$	-			$	-

Schedule of Changes in Liability for Credit Loss on Unfunded Commitments [Table Text Block]

		Three months ended,
		September 30,
(Dollars in thousands)		2023
Balance, beginning of period		$	3,136
Provision (recovery of provision)			(244	)
Balance, end of period		$	2,892

		Nine months ended,
		September 30,
(Dollars in thousands)		2023
Balance, beginning of period		$	-
Adoption of ASC 326			3,108
Provision (recovery of provision)			(216	)
Balance, end of period		$	2,892

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Tabular disclosure for changes in liability for credit losses on unfunded commitments.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Tabular disclosure of financing receivable modified for debtor experiencing financial difficulty.

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