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Note 4 - Loans Receivable (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | December 31, 2023 |  |  | December 31, 2022 |
Loans secured by real estate: |  |  |  |  |  |  |  |
Residential real estate |  | $ | 484,948 |  |  | $ | 484,595 |
Home equity |  |  | 46,599 |  |  |  | 38,978 |
Commercial real estate |  |  | 503,202 |  |  |  | 486,431 |
Construction and land development |  |  | 115,227 |  |  |  | 108,926 |
Multifamily |  |  | 219,917 |  |  |  | 251,014 |
Total loans secured by real estate |  |  | 1,369,893 |  |  |  | 1,369,944 |
Commercial business |  |  | 97,386 |  |  |  | 93,278 |
Consumer |  |  | 610 |  |  |  | 918 |
Manufactured homes |  |  | 30,845 |  |  |  | 34,882 |
Government |  |  | 10,021 |  |  |  | 9,549 |
Loans receivable |  |  | 1,508,755 |  |  |  | 1,508,571 |
Add (less): |  |  |  |  |  |  |  |
Net deferred loan origination costs |  |  | 3,705 |  |  |  | 5,083 |
Undisbursed loan funds |  |  | 135 |  |  |  | (23 | )
Loans receivable, net of deferred fees and costs |  | $ | 1,512,595 |  |  | $ | 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 |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 5,857 |  |  | $ | 4,362 |  |  | $ | 1,131 |  |  | $ | 11,350 |  |  | $ | 471,905 |  |  | $ | 483,255 |  |  | $ | 1,693 |  |  | $ | 484,948 |
Home equity |  |  | 226 |  |  |  | 18 |  |  |  | - |  |  |  | 244 |  |  |  | 45,887 |  |  |  | 46,131 |  |  |  | 468 |  |  |  | 46,599 |
Commercial real estate |  |  | 3,168 |  |  |  | 262 |  |  |  | 712 |  |  |  | 4,142 |  |  |  | 498,227 |  |  |  | 502,369 |  |  |  | 833 |  |  |  | 503,202 |
Construction and land development. |  |  | 2,523 |  |  |  | - |  |  |  | - |  |  |  | 2,523 |  |  |  | 112,704 |  |  |  | 115,227 |  |  |  | - |  |  |  | 115,227 |
Multifamily |  |  | 5,333 |  |  |  | - |  |  |  | - |  |  |  | 5,333 |  |  |  | 210,869 |  |  |  | 216,202 |  |  |  | 3,715 |  |  |  | 219,917 |
Commercial business |  |  | 105 |  |  |  | 29 |  |  |  | - |  |  |  | 134 |  |  |  | 94,355 |  |  |  | 94,489 |  |  |  | 2,897 |  |  |  | 97,386 |
Consumer |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | 596 |  |  |  | 608 |  |  |  | 2 |  |  |  | 610 |
Manufactured homes |  |  | 634 |  |  |  | 379 |  |  |  | - |  |  |  | 1,013 |  |  |  | 29,832 |  |  |  | 30,845 |  |  |  | - |  |  |  | 30,845 |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,021 |  |  |  | 10,021 |  |  |  | - |  |  |  | 10,021 |
Total |  | $ | 17,858 |  |  | $ | 5,050 |  |  | $ | 1,843 |  |  | $ | 24,751 |  |  | $ | 1,474,396 |  |  | $ | 1,499,147 |  |  | $ | 9,608 |  |  | $ | 1,508,755 |
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] |
December 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Revolving |  |  | Revolving Converted to Term |  |  | Total |
Total Loans Receivable |  | $ | 148,105 |  |  | $ | 323,820 |  |  | $ | 321,183 |  |  | $ | 234,861 |  |  | $ | 108,683 |  |  | $ | 274,027 |  |  | $ | 94,893 |  |  | $ | 3,183 |  |  | $ | 1,508,755 |
Total current period gross charge-off |  | $ | (95 | ) |  | $ | (150 | ) |  | $ | - |  |  | $ | (367 | ) |  | $ | (50 | ) |  | $ | (1,882 | ) |  | $ | (27 | ) |  | $ | - |  |  |  | (2,571 | )
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 20,740 |  |  | $ | 97,671 |  |  | $ | 106,778 |  |  | $ | 115,001 |  |  | $ | 23,873 |  |  | $ | 113,987 |  |  | $ | 1,716 |  |  | $ | - |  |  | $ | 479,766 |
Special Mention (7) |  |  | 405 |  |  |  | - |  |  |  | 473 |  |  |  | 173 |  |  |  | 431 |  |  |  | 1,602 |  |  |  | - |  |  |  | - |  |  |  | 3,084 |
Substandard (8) |  |  | - |  |  |  | 786 |  |  |  | 152 |  |  |  | 471 |  |  |  | 217 |  |  |  | 472 |  |  |  | - |  |  |  | - |  |  |  | 2,098 |
Total |  | $ | 21,145 |  |  | $ | 98,457 |  |  | $ | 107,403 |  |  | $ | 115,645 |  |  | $ | 24,521 |  |  | $ | 116,061 |  |  | $ | 1,716 |  |  | $ | - |  |  | $ | 484,948 |
Current period gross charge-off |  |  | - |  |  |  | (40 | ) |  |  | - |  |  |  | (25 | ) |  |  | (39 | ) |  |  | (893 | ) |  |  | - |  |  |  | - |  |  |  | (997 | )
Home equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 110 |  |  | $ | 114 |  |  | $ | 101 |  |  | $ | 14 |  |  | $ | 61 |  |  | $ | 2,051 |  |  | $ | 42,801 |  |  | $ | 700 |  |  | $ | 45,952 |
Special Mention (7) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 31 |  |  |  | 70 |  |  |  | 63 |  |  |  | 168 |
Substandard (8) |  |  | - |  |  |  | 161 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 67 |  |  |  | 251 |  |  |  | - |  |  |  | 479 |
Total |  | $ | 110 |  |  | $ | 275 |  |  | $ | 101 |  |  | $ | 14 |  |  | $ | 65 |  |  | $ | 2,149 |  |  | $ | 43,122 |  |  | $ | 763 |  |  | $ | 46,599 |
Current period gross charge-off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (16 | ) |  |  | (27 | ) |  |  | - |  |  |  | (43 | )
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 52,880 |  |  | $ | 127,607 |  |  | $ | 90,108 |  |  | $ | 55,236 |  |  | $ | 56,255 |  |  | $ | 108,489 |  |  | $ | 2,649 |  |  | $ | - |  |  | $ | 493,224 |
Special Mention (7) |  |  | - |  |  |  | 69 |  |  |  | 2,429 |  |  |  | 1,274 |  |  |  | 1,123 |  |  |  | 2,397 |  |  |  | 142 |  |  |  | - |  |  |  | 7,434 |
Substandard (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 230 |  |  |  | - |  |  |  | 2,314 |  |  |  | - |  |  |  | - |  |  |  | 2,544 |
Total |  | $ | 52,880 |  |  | $ | 127,676 |  |  | $ | 92,537 |  |  | $ | 56,740 |  |  | $ | 57,378 |  |  | $ | 113,200 |  |  | $ | 2,791 |  |  | $ | - |  |  | $ | 503,202 |
Current period gross charge-off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (372 | ) |  |  | - |  |  |  | - |  |  |  | (372 | )
Construction and land development |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 48,518 |  |  | $ | 24,948 |  |  | $ | 13,411 |  |  | $ | 1,732 |  |  | $ | 4,284 |  |  | $ | 473 |  |  | $ | 12,539 |  |  | $ | 2,420 |  |  | $ | 108,325 |
Special Mention (7) |  |  | 365 |  |  |  | 76 |  |  |  | 4,205 |  |  |  | 2,256 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,902 |
Total |  | $ | 48,883 |  |  | $ | 25,024 |  |  | $ | 17,616 |  |  | $ | 3,988 |  |  | $ | 4,284 |  |  | $ | 473 |  |  | $ | 12,539 |  |  | $ | 2,420 |  |  | $ | 115,227 |
Current period gross charge-off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Multifamily |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 9,333 |  |  | $ | 53,493 |  |  | $ | 78,122 |  |  | $ | 41,773 |  |  | $ | 13,156 |  |  | $ | 19,609 |  |  | $ | 186 |  |  | $ | - |  |  | $ | 215,672 |
Substandard (8) |  |  | - |  |  |  | - |  |  |  | 1,666 |  |  |  | 1,562 |  |  |  | - |  |  |  | 1,017 |  |  |  | - |  |  |  | - |  |  |  | 4,245 |
Total |  | $ | 9,333 |  |  | $ | 53,493 |  |  | $ | 79,788 |  |  | $ | 43,335 |  |  | $ | 13,156 |  |  | $ | 20,626 |  |  | $ | 186 |  |  | $ | - |  |  | $ | 219,917 |
Current period gross charge-off |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 13,110 |  |  | $ | 13,774 |  |  | $ | 9,327 |  |  | $ | 5,705 |  |  | $ | 4,105 |  |  | $ | 12,905 |  |  | $ | 33,954 |  |  | $ | - |  |  | $ | 92,880 |
Special Mention (7) |  |  | 373 |  |  |  | 197 |  |  |  | 58 |  |  |  | - |  |  |  | 129 |  |  |  | 436 |  |  |  | 417 |  |  |  | - |  |  |  | 1,610 |
Substandard (8) |  |  | 43 |  |  |  | 1,094 |  |  |  | 256 |  |  |  | 214 |  |  |  | - |  |  |  | 1,121 |  |  |  | 168 |  |  |  | - |  |  |  | 2,896 |
Total |  | $ | 13,526 |  |  | $ | 15,065 |  |  | $ | 9,641 |  |  | $ | 5,919 |  |  | $ | 4,234 |  |  | $ | 14,462 |  |  | $ | 34,539 |  |  | $ | - |  |  | $ | 97,386 |
Current period gross charge-off |  |  | - |  |  |  | (110 | ) |  |  | - |  |  |  | (342 | ) |  |  | (11 | ) |  |  | (601 | ) |  |  | - |  |  |  | - |  |  |  | (1,064 | )
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | 338 |  |  | $ | 73 |  |  | $ | 108 |  |  | $ | 4 |  |  | $ | 14 |  |  | $ | 71 |  |  | $ | - |  |  | $ | - |  |  | $ | 608 |
Substandard (8) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |
Total |  | $ | 338 |  |  | $ | 73 |  |  | $ | 108 |  |  | $ | 6 |  |  | $ | 14 |  |  | $ | 71 |  |  | $ | - |  |  | $ | - |  |  | $ | 610 |
Current period gross charge-off |  |  | (95 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (95 | )
Manufactured homes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass (1-6) |  | $ | - |  |  | $ | 1,942 |  |  | $ | 12,556 |  |  | $ | 9,214 |  |  | $ | 5,031 |  |  | $ | 2,102 |  |  | $ | - |  |  | $ | - |  |  | $ | 30,845 |
Total |  | $ | - |  |  | $ | 1,942 |  |  | $ | 12,556 |  |  | $ | 9,214 |  |  | $ | 5,031 |  |  | $ | 2,102 |  |  | $ | - |  |  | $ | - |  |  | $ | 30,845 |
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 year ended December 31, 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 |  | $ | - |  |  | $ | 868 |  |  | $ | - |  |  | $ | - |  |  |  | 0.18 | %
Total |  | $ | - |  |  | $ | 868 |  |  | $ | - |  |  | $ | - |  |  |  | 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 |  | $ | 868 |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total |  | $ | 868 |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Accretable Yield from Financing Receivables [Table Text Block] |
(dollars in thousands) |  | Total |
2022 |  | $ | 1,010 |
2023 |  |  | 1,078 |
(dollars in thousands) |  | Total |
2024 |  | $ | 673 |
2025 |  |  | 667 |
2026 |  |  | 484 |
2027 |  |  | 313 |
2028 and thereafter |  |  | 3,068 |
Total |  | $ | 5,205 |
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 twelve months ended December 31, 2023: |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 3,021 |  |  | $ | 1,688 |  |  | $ | 535 |  |  | $ | (997 | ) |  | $ | 149 |  |  | $ | (412 | ) |  | $ | 3,984 |
Home equity |  |  | 410 |  |  |  | 99 |  |  |  | 29 |  |  |  | (43 | ) |  |  | - |  |  |  | 203 |  |  |  | 698 |
Commercial real estate |  |  | 5,784 |  |  |  | 1,003 |  |  |  | 443 |  |  |  | (372 | ) |  |  | 3 |  |  |  | 184 |  |  |  | 7,045 |
Construction and land development |  |  | 1,253 |  |  |  | 1,735 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,218 |  |  |  | 4,206 |
Multifamily |  |  | 1,007 |  |  |  | 141 |  |  |  | - |  |  |  | - |  |  |  | 131 |  |  |  | (346 | ) |  |  | 933 |
Commercial business |  |  | 1,365 |  |  |  | 320 |  |  |  | 5 |  |  |  | (1,064 | ) |  |  | 265 |  |  |  | 758 |  |  |  | 1,649 |
Consumer |  |  | 57 |  |  |  | 5 |  |  |  | 17 |  |  |  | (95 | ) |  |  | 15 |  |  |  | 8 |  |  |  | 7 |
Manufactured homes |  |  | - |  |  |  | 112 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 69 |  |  |  | 181 |
Government |  |  | - |  |  |  | 55 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10 |  |  |  | 65 |
Total |  | $ | 12,897 |  |  | $ | 5,158 |  |  | $ | 1,029 |  |  | $ | (2,571 | ) |  | $ | 563 |  |  | $ | 1,692 |  |  | $ | 18,768 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 2,480 |  |  | $ | - |  |  | $ | - |  |  | $ | (29 | ) |  | $ | 53 |  |  | $ | 517 |  |  | $ | 3,021 |
Home equity |  |  | 357 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 53 |  |  |  | 410 |
Commercial real estate |  |  | 5,515 |  |  |  | - |  |  |  | - |  |  |  | (431 | ) |  |  | - |  |  |  | 700 |  |  |  | 5,784 |
Construction and land development |  |  | 2,119 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (866 | ) |  |  | 1,253 |
Multifamily |  |  | 848 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 159 |  |  |  | 1,007 |
Commercial business |  |  | 2,009 |  |  |  | - |  |  |  | - |  |  |  | (57 | ) |  |  | 89 |  |  |  | (676 | ) |  |  | 1,365 |
Consumer |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | (91 | ) |  |  | 20 |  |  |  | 113 |  |  |  | 57 |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 13,343 |  |  | $ | - |  |  | $ | - |  |  | $ | (608 | ) |  | $ | 162 |  |  | $ | - |  |  | $ | 12,897 |
Schedule of Collateral Dependent Loans [Table Text Block] |
(Dollars in thousands) |  | December 31, 2023 |  |  |  |  |
|  | Real Estate |  |  | Equipment/Inventory |  |  | Accounts Receivable |  |  | Other |  |  | Total |  |  | ACL Allocation |
Residential real estate |  | $ | 30 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 30 |
Commercial real estate |  |  | 2,541 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,541 |  |  |  | 53 |
Multifamily |  |  | 4,244 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,244 |  |  |  | 85 |
Commercial business |  |  | - |  |  |  | 1,583 |  |  |  | 1,557 |  |  |  | 192 |  |  |  | 3,332 |  |  |  | 738 |
|  | $ | 6,815 |  |  | $ | 1,583 |  |  | $ | 1,557 |  |  | $ | 192 |  |  | $ | 10,117 |  |  | $ | 906 |
Financing Receivable, Nonaccrual [Table Text Block] |
As of December 31, 2023 |  | Nonaccrual with No Allowance for Credit Loss |  |  | Nonaccrual |  |  | Loans Past Due over 90 Days Still Accruing |
Residential real estate |  | $ | 442 |  |  | $ | 1,251 |  |  | $ | 1,131 |
Home equity |  |  | 161 |  |  |  | 307 |  |  |  | - |
Commercial real estate |  |  | 603 |  |  |  | 230 |  |  |  | 712 |
Construction and land development |  |  | - |  |  |  | - |  |  |  | - |
Multifamily |  |  | 2,357 |  |  |  | 1,358 |  |  |  | - |
Commercial business |  |  | 1,724 |  |  |  | 1,173 |  |  |  | - |
Consumer |  |  | - |  |  |  | 2 |  |  |  | - |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 5,287 |  |  | $ | 4,321 |  |  | $ | 1,843 |
|  | December 31, 2023 |
(dollars in thousands) |  | Interest income recognized during the period on nonaccrual loans |
Residential real estate |  | $ | 173 |
Home equity |  |  | 19 |
Commercial real estate |  |  | 70 |
Construction and land development |  |  | 9 |
Multifamily |  |  | 31 |
Commercial business |  |  | 156 |
Consumer |  |  | 2 |
Total |  | $ | 460 |
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 twelve months ended |
|  | As of December 31, 2022 |  |  | December 31, 2022 |
(Dollars in thousands) |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 2,255 |  |  | $ | 3,711 |  |  | $ | - |  |  | $ | 2,528 |  |  | $ | 202 |
Home equity |  |  | 399 |  |  |  | 416 |  |  |  | - |  |  |  | 253 |  |  |  | 12 |
Commercial real estate |  |  | 5,314 |  |  |  | 5,406 |  |  |  | - |  |  |  | 3,409 |  |  |  | 205 |
Construction & land development |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 344 |  |  |  | - |
Multifamily |  |  | 7,121 |  |  |  | 7,163 |  |  |  | - |  |  |  | 3,387 |  |  |  | 16 |
Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | 2,278 |  |  |  | 2,392 |  |  |  | - |  |  |  | 1,365 |  |  |  | 76 |
Consumer |  |  | 17 |  |  |  | 17 |  |  |  | - |  |  |  | 15 |  |  |  | - |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 251 |  |  | $ | 276 |  |  | $ | 24 |  |  | $ | 194 |  |  | $ | 5 |
Home equity |  |  | 20 |  |  |  | 20 |  |  |  | 3 |  |  |  | 21 |  |  |  | 1 |
Commercial real estate |  |  | 13 |  |  |  | 14 |  |  |  | 13 |  |  |  | 678 |  |  |  | - |
Construction & land development |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Multifamily |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | 433 |  |  |  | 561 |  |  |  | 297 |  |  |  | 352 |  |  |  | 13 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Manufactured homes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Government |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 2,506 |  |  | $ | 3,987 |  |  | $ | 24 |  |  | $ | 2,722 |  |  | $ | 207 |
Home equity |  | $ | 419 |  |  | $ | 436 |  |  | $ | 3 |  |  | $ | 274 |  |  | $ | 13 |
Commercial real estate |  | $ | 5,327 |  |  | $ | 5,420 |  |  | $ | 13 |  |  | $ | 4,087 |  |  | $ | 205 |
Construction & land development |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 344 |  |  | $ | - |
Multifamily |  | $ | 7,121 |  |  | $ | 7,163 |  |  | $ | - |  |  | $ | 3,387 |  |  | $ | 16 |
Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial business |  | $ | 2,711 |  |  | $ | 2,953 |  |  | $ | 297 |  |  | $ | 1,717 |  |  | $ | 89 |
Consumer |  | $ | 17 |  |  | $ | 17 |  |  | $ | - |  |  | $ | 15 |  |  | $ | - |
Manufactured homes |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Government |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Changes in Liability for Credit Loss on Unfunded Commitments [Table Text Block] |
|  | Year ended, |
|  | December 31, |
(Dollars in thousands) |  | 2023 |
Balance, beginning of period |  | $ | - |
Adoption of ASC 326 |  |  | 3,108 |
Provision |  |  | 333 |
Balance, end of period |  | $ | 3,441 |

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