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Note 5 - Loans Receivable (Tables)

3 Months Ended

Mar. 31, 2024

Notes Tables

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

(Dollars in thousands)
		March 31, 2024				December 31, 2023
Loans secured by real estate:
Residential real estate		$	480,255			$	484,948
Home equity			49,120				46,599
Commercial real estate			518,166				503,202
Construction and land development			102,446				115,227
Multifamily			220,789				219,917
Total loans secured by real estate			1,370,776				1,369,893
Commercial business			94,521				97,386
Consumer			627				610
Manufactured homes			29,928				30,845
Government			9,074				10,021
Loans receivable			1,504,926				1,508,755
Add (less):
Net deferred loan origination costs			3,435				3,705
Loan clearing funds			(110	)			135
Loans receivable, net of deferred fees and costs		$	1,508,251			$	1,512,595

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, 2024
Residential real estate		$	7,394			$	1,528			$	-			$	8,922			$	468,642			$	477,564			$	2,691			$	480,255
Home equity			56				-				-				56				48,610				48,666				454				49,120
Commercial real estate			3,522				260				-				3,782				512,951				516,733				1,433				518,166
Construction and land development			-				745				-				745				101,027				101,772				674				102,446
Multifamily			4,403				-				215				4,618				212,482				217,100				3,689				220,789
Commercial business			272				261				-				533				91,361				91,894				2,627				94,521
Consumer			10				-				-				10				617				627				-				627
Manufactured homes			637				216				-				853				29,040				29,893				35				29,928
Government			-				-				-				-				9,074				9,074				-				9,074
Total		$	16,294			$	3,010			$	215			$	19,519			$	1,473,804			$	1,493,323			$	11,603			$	1,504,926
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

Financing Receivable Credit Quality Indicators [Table Text Block]

March 31, 2024		2024				2023				2022				2021				2020				Prior				Revolving				Revolving Converted to Term				Total
Total Loans Receivable		$	23,122			$	152,353			$	319,536			$	320,187			$	228,248			$	363,713			$	96,026			$	1,741			$	1,504,926
Total current period gross charge-off		$	(18	)		$	-			$	-			$	-			$	-			$	-			$	-			$	-				(18	)
Residential real estate
Pass (1-6)		$	2,533			$	23,626			$	96,588			$	105,482			$	110,843			$	132,325			$	1,880			$	-			$	473,277
Special Mention (7)			-				195				-				626				481				2,489				-				-				3,791
Substandard (8)			-				209				1,405				150				468				955				-				-				3,187
Total		$	2,533			$	24,030			$	97,993			$	106,258			$	111,792			$	135,769			$	1,880			$	-			$	480,255
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Home equity
Pass (1-6)		$	40			$	84			$	111			$	99			$	8			$	2,410			$	45,438			$	287			$	48,477
Special Mention (7)			-				11				-				-				4				95				70				-				180
Substandard (8)			-				-				154				-				-				63				90				156				463
Total		$	40			$	95			$	265			$	99			$	12			$	2,568			$	45,598			$	443			$	49,120
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Commercial real estate
Pass (1-6)		$	5,282			$	63,243			$	129,238			$	91,918			$	55,522			$	159,833			$	2,959			$	-			$	507,995
Special Mention (7)			499				-				66				2,419				1,266				4,488				-				-				8,738
Substandard (8)			-				-				-				-				220				1,073				140				-				1,433
Total		$	5,781			$	63,243			$	129,304			$	94,337			$	57,008			$	165,394			$	3,099			$	-			$	518,166
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Construction and land development
Pass (1-6)		$	11,526			$	43,208			$	10,344			$	14,747			$	403			$	4,406			$	10,186			$	1,298			$	96,118
Special Mention (7)			-				-				-				1,563				2,437				-				-				-				4,000
Substandard (8)			-				365				75				1,888				-				-				-				-				2,328
Total		$	11,526			$	43,573			$	10,419			$	18,198			$	2,840			$	4,406			$	10,186			$	1,298			$	102,446
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Multifamily
Pass (1-6)		$	-			$	9,763			$	63,109			$	76,949			$	41,071			$	25,131			$	336			$	-			$	216,359
Substandard (8)			-				-				-				1,666				1,536				1,228				-				-				4,430
Total		$	-			$	9,763			$	63,109			$	78,615			$	42,607			$	26,359			$	336			$	-			$	220,789
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Commercial business
Pass (1-6)		$	1,249			$	10,954			$	12,484			$	8,725			$	4,937			$	16,130			$	34,414			$	-			$	88,893
Special Mention (7)			-				285				1,250				54				-				900				513				-				3,002
Substandard (8)			-				40				1,086				237				202				1,061				-				-				2,626
Total		$	1,249			$	11,279			$	14,820			$	9,016			$	5,139			$	18,091			$	34,927			$	-			$	94,521
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Consumer
Pass (1-6)		$	48			$	370			$	65			$	84			$	3			$	57			$	-			$	-			$	627
Substandard (8)			-				-				-				-				-				-				-				-				-
Total		$	48			$	370			$	65			$	84			$	3			$	57			$	-			$	-			$	627
Current period gross charge-off			(18	)			-				-				-				-				-				-				-				(18	)
Manufactured homes
Pass (1-6)		$	-			$	-			$	1,926			$	12,236			$	8,847			$	6,884			$	-			$	-			$	29,893
Substandard (8)			-				-				-				-				-				35				-				-				35
Total		$	-			$	-			$	1,926			$	12,236			$	8,847			$	6,919			$	-			$	-			$	29,928
Current period gross charge-off			-				-				-				-				-				-				-				-				-
Government
Pass (1-6)		$	1,945			$	-			$	1,635			$	1,344			$	-			$	4,150			$	-			$	-			$	9,074
Total		$	1,945			$	-			$	1,635			$	1,344			$	-			$	4,150			$	-			$	-			$	9,074
Current period gross charge-off			-				-				-				-				-				-				-				-				-

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		$	-			$	(40	)		$	-			$	(25	)		$	(41	)		$	(909	)		$	(27	)		$	-				(1,042	)
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			-				-				-				-				-				-				-				-				-
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
Substandard (8)			-				-				-				-				-				-				-				-				-
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			-				-				-				-				-				-				-				-				-
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			-				-				-				-				(2	)			-				-				-				(2	)
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			-				-				-				-				-				-				-				-				-

Financing Receivable, Modified [Table Text Block]

		For the three months ended March 31, 2024
(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		$	630			$	1,262			$	-			$	-				0.39	%
Total		$	630			$	1,262			$	-			$	-				0.13	%

(Dollars in thousands)		Current				30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due
Residential Real Estate		$	889			$	1,003			$	-			$	-
Total		$	889			$	1,003			$	-			$	-

		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
2023		$	167
2024			222

(dollars in thousands)		Total
Remainder of 2024		$	508
2025			658
2026			481
2027			311
2028			295
2029 and thereafter			2,730
Total		$	4,983

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

(Dollars in thousands)		Beginning Balance				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, 2024:
Allowance for credit losses:
Residential real estate		$	3,984			$	-			$	-			$	10			$	23			$	4,017
Home equity			698				-				-				-				39				737
Commercial real estate			7,045				-				-				-				211				7,256
Construction and land development			4,206				-				-				-				(750	)			3,456
Multifamily			933				-				-				-				24				957
Commercial business			1,649				-				-				2				484				2,135
Consumer			7				-				(18	)			1				16				6
Manufactured homes			181				-				-				-				(8	)			173
Government			65				-				-				-				3				68
Total		$	18,768			$	-			$	(18	)		$	13			$	42			$	18,805

(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 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

Schedule of Collateral Dependent Loans [Table Text Block]

(Dollars in thousands)		March 31, 2024
		Real Estate				Equipment/Inventory				Accounts Receivable				Other				Total				ACL Allocation
Residential real estate		$	32			$	-			$	-			$	-			$	32			$	30
Commercial real estate			933				-				-				-				933				53
Multifamily			308				-				-				-				308				85
Commercial business			-				1,012				426				148				1,586				738
		$	1,273			$	1,012			$	426			$	148			$	2,859			$	906

(Dollars in thousands)		December 31, 2023
		Real Estate				Equipment/Inventory				Accounts Receivable				Other				Total				ACL Allocation
Residential real estate		$	32			$	-			$	-			$	-			$	32			$	30
Commercial real estate			230				-				-				-				230				53
Multifamily			1,378				-				-				-				1,378				85
Commercial business			-				1,010				494				162				1,666				738
		$	1,640			$	1,010			$	494			$	162			$	3,306			$	906

Financing Receivable, Nonaccrual [Table Text Block]

As of March 31, 2024		Nonaccrual with No Allowance for Credit Loss				Nonaccrual with Allowance for Credit Loss				Nonaccrual Loans in Total				Loans Past Due over 90 Days Still Accruing
Residential real estate		$	1,042			$	1,650			$	2,692			$	-
Home equity			154				299				453				-
Commercial real estate			804				629				1,433				-
Construction and land development			674				-				674				-
Multifamily			3,381				308				3,689				215
Commercial business			1,466				1,161				2,627				-
Consumer			-				-				-				-
Manufactured homes			-				35				35				-
Government			-				-				-				-
Total		$	7,521			$	4,082			$	11,603			$	215

As of December 31, 2023		Nonaccrual with No Allowance for Credit Loss				Nonaccrual with Allowance for Credit Loss				Nonaccrual Loans in Total				Loans Past Due over 90 Days Still Accruing
Residential real estate		$	442			$	1,251			$	1,693			$	1,131
Home equity			161				307				468				-
Commercial real estate			603				230				833				712
Construction and land development			-				-				-				-
Multifamily			2,357				1,358				3,715				-
Commercial business			1,724				1,173				2,897				-
Consumer			-				2				-				-
Manufactured homes			-				-				-				-
Government			-				-				-				-
Total		$	5,287			$	4,321			$	9,608			$	1,843

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

		Three months ended,				Three months ended,
		March 31,				March 31,
(Dollars in thousands)		2024				2023
Balance, beginning of period		$	3,441			$	-
Adoption of ASC 326			-				3,108
Provision/(Release)			(42	)			-
Balance, end of period		$	3,399			$	3,108

X

- Definition

The tabular disclosure for yield collected from financing receivables acquired.

+ References

No definition available.

+ Details

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

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Tabular disclosure of collateral dependent loans.

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Tabular disclosure of allowance for credit loss on financing receivable.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

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Tabular disclosure of aging analysis for financing receivable.

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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 on nonaccrual status.

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

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