Note 5 - Loans and Leases (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

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

(dollars in thousands)	September 30, 2022			December 31, 2021
Commercial and industrial	$	221,911		$	236,304
Commercial real estate:
Non-owner occupied		315,323			312,848
Owner occupied		256,053			248,755
Construction		26,015			21,147
Consumer:
Home equity installment		56,814			47,571
Home equity line of credit		53,632			54,878
Auto loans		132,802			118,029
Direct finance leases		32,526			26,232
Other		7,733			8,013
Residential:
Real estate		384,493			325,861
Construction		37,433			34,919
Total		1,524,735			1,434,557
Less:
Allowance for loan losses		(16,779	)		(15,624	)
Unearned lease revenue		(1,793	)		(1,429	)
Loans and leases, net	$	1,506,163		$	1,417,504

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Table Text Block]

	For the nine months ended September 30,
(dollars in thousands)	2022			2021
Balance at beginning of period	$	1,088		$	563
Accretable yield on acquired loans		-			589
Reclassification from non-accretable difference		543			197
Reclassification to loan balance due to charge-off		(3	)		-
Accretion of accretable yield		(335	)		(350	)
Balance at end of period	$	1,293		$	999

Financing Receivable, Nonaccrual [Table Text Block]

(dollars in thousands)	September 30, 2022		December 31, 2021
Commercial and industrial	$	628	$	154
Commercial real estate:
Non-owner occupied		732		478
Owner occupied		1,303		1,570
Consumer:
Home equity installment		-		-
Home equity line of credit		119		97
Auto loans		201		78
Residential:
Real estate		37		572
Total	$	3,020	$	2,949

Financing Receivable, Past Due [Table Text Block]

														Recorded
					Past due									investment past
	30 - 59 Days		60 - 89 Days		90 days		Total				Total			due ≥ 90 days
September 30, 2022	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial	$	132	$	2	$	628	$	762	$	221,149	$	221,911		$	-
Commercial real estate:
Non-owner occupied		-		-		732		732		314,591		315,323			-
Owner occupied		-		-		1,303		1,303		254,750		256,053			-
Construction		-		-		-		-		26,015		26,015			-
Consumer:
Home equity installment		232		-		-		232		56,582		56,814			-
Home equity line of credit		51		-		119		170		53,462		53,632			-
Auto loans		243		24		251		518		132,284		132,802			50
Direct finance leases		92		37		-		129		30,604		30,733	(2)		-
Other		32		7		-		39		7,694		7,733			-
Residential:
Real estate		-		-		37		37		384,456		384,493			-
Construction		-		-		-		-		37,433		37,433			-
Total	$	782	$	70	$	3,070	$	3,922	$	1,519,020	$	1,522,942		$	50

														Recorded
					Past due									investment past
	30 - 59 Days		60 - 89 Days		90 days		Total				Total			due ≥ 90 days
December 31, 2021	past due		past due		or more (1)		past due		Current		loans (3)			and accruing
Commercial and industrial	$	-	$	4	$	154	$	158	$	236,146	$	236,304		$	-
Commercial real estate:
Non-owner occupied		-		675		478		1,153		311,695		312,848			-
Owner occupied		-		-		1,570		1,570		247,185		248,755			-
Construction		-		-		-		-		21,147		21,147			-
Consumer:
Home equity installment		87		32		-		119		47,452		47,571			-
Home equity line of credit		-		-		97		97		54,781		54,878			-
Auto loans		410		45		78		533		117,496		118,029			-
Direct finance leases		173		38		64		275		24,528		24,803	(2)		64
Other		49		17		-		66		7,947		8,013			-
Residential:
Real estate		-		452		572		1,024		324,837		325,861			-
Construction		-		-		-		-		34,919		34,919			-
Total	$	719	$	1,263	$	3,013	$	4,995	$	1,428,133	$	1,433,128		$	64

Impaired Financing Receivables [Table Text Block]

			Recorded		Recorded
	Unpaid		investment		investment		Total
	principal		with		with no		recorded		Related
(dollars in thousands)	balance		allowance		allowance		investment		allowance
September 30, 2022
Commercial and industrial	$	861	$	18	$	610	$	628	$	18
Commercial real estate:
Non-owner occupied		1,114		322		792		1,114		97
Owner occupied		2,887		1,691		577		2,268		362
Consumer:										-
Home equity installment		33		-		-		-		-
Home equity line of credit		162		29		90		119		-
Auto loans		239		95		106		201		25
Residential:
Real estate		84		-		37		37		-
Total	$	5,380	$	2,155	$	2,212	$	4,367	$	502

			Recorded		Recorded
	Unpaid		investment		investment		Total
	principal		with		with no		recorded		Related
(dollars in thousands)	balance		allowance		allowance		investment		allowance
December 31, 2021
Commercial and industrial	$	218	$	18	$	136	$	154	$	18
Commercial real estate:
Non-owner occupied		2,470		1,674		796		2,470		474
Owner occupied		3,185		1,802		762		2,564		763
Consumer:
Home equity installment		33		-		-		-		-
Home equity line of credit		137		-		97		97		-
Auto loans		98		10		68		78		4
Residential:
Real estate		699		-		572		572		-
Total	$	6,840	$	3,504	$	2,431	$	5,935	$	1,259

	For the nine months ended
	September 30, 2022						September 30, 2021
					Cash basis						Cash basis
	Average		Interest		interest		Average		Interest		interest
	recorded		income		income		recorded		income		income
(dollars in thousands)	investment		recognized		recognized		investment		recognized		recognized
Commercial and industrial	$	376	$	-	$	-	$	433	$	3	$	-
Commercial real estate:
Non-owner occupied		1,630		57		-		2,838		133		-
Owner occupied		2,175		78		-		1,711		27		-
Construction		-		-		-		-		-		-
Consumer:
Home equity installment		5		-		-		35		4		-
Home equity line of credit		130		7		-		268		20		-
Auto loans		141		4		-		30		-		-
Direct finance leases		-		-		-		-		-		-
Other		-		-		-		-		-		-
Residential:
Real estate		297		39		-		717		-		-
Construction		-		-		-		-		-		-
Total	$	4,754	$	185	$	-	$	6,032	$	187	$	-

	For the three months ended
	September 30, 2022						September 30, 2021
					Cash basis						Cash basis
	Average		Interest		interest		Average		Interest		interest
	recorded		income		income		recorded		income		income
(dollars in thousands)	investment		recognized		recognized		investment		recognized		recognized
Commercial and industrial	$	709	$	-	$	-	$	325	$	-	$	-
Commercial real estate:
Non-owner occupied		1,108		5		-		2,676		73		-
Owner occupied		2,262		24		-		1,555		7		-
Construction		-		-		-		-		-		-
Consumer:
Home equity installment		-		-		-		27		-		-
Home equity line of credit		143		7		-		114		-		-
Auto loans		203		2		-		44		-		-
Direct finance leases		-		-				-		-		-
Other		-		-		-		-		-		-
Residential:
Real estate		40		-		-		699		-		-
Construction		-		-		-		-		-		-
Total	$	4,465	$	38	$	-	$	5,440	$	80	$	-

Financing Receivable Credit Quality Indicators [Table Text Block]

	September 30, 2022
(dollars in thousands)	Pass		Special mention		Substandard		Doubtful		Total
Commercial and industrial	$	219,371	$	78	$	2,462	$	-	$	221,911
Commercial real estate - non-owner occupied		297,017		9,564		8,742		-		315,323
Commercial real estate - owner occupied		241,752		1,153		13,148		-		256,053
Commercial real estate - construction		26,015		-		-		-		26,015
Total commercial	$	784,155	$	10,795	$	24,352	$	-	$	819,302

	September 30, 2022
(dollars in thousands)		Performing		Non-performing		Total
Consumer
Home equity installment	$	56,814	$	-	$	56,814
Home equity line of credit		53,513		119		53,632
Auto loans		132,551		251		132,802
Direct finance leases (1)		30,733		-		30,733
Other		7,733		-		7,733
Total consumer		281,344		370		281,714
Residential
Real estate		384,456		37		384,493
Construction		37,433		-		37,433
Total residential		421,889		37		421,926
Total consumer & residential	$	703,233	$	407	$	703,640

	December 31, 2021
(dollars in thousands)		Pass		Special mention		Substandard		Doubtful		Total
Commercial and industrial	$	233,565	$	339	$	2,400	$	-	$	236,304
Commercial real estate - non-owner occupied		289,679		16,614		6,555		-		312,848
Commercial real estate - owner occupied		230,146		7,089		11,520		-		248,755
Commercial real estate - construction		21,147		-		-		-		21,147
Total commercial	$	774,537	$	24,042	$	20,475	$	-	$	819,054

	December 31, 2021
(dollars in thousands)	Performing		Non-performing		Total
Consumer
Home equity installment	$	47,571	$	-	$	47,571
Home equity line of credit		54,781		97		54,878
Auto loans		117,951		78		118,029
Direct finance leases (2)		24,739		64		24,803
Other		8,013		-		8,013
Total consumer		253,055		239		253,294
Residential
Real estate		325,289		572		325,861
Construction		34,919		-		34,919
Total residential		360,208		572		360,780
Total consumer & residential	$	613,263	$	811	$	614,074

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

As of and for the nine months ended September 30, 2022
	Commercial &			Commercial							Residential
(dollars in thousands)	industrial			real estate			Consumer				real estate		Unallocated			Total
Allowance for Loan Losses:
Beginning balance	$	2,204		$	7,422		$	2,404			$	3,508	$	86		$	15,624
Charge-offs		(323	)		(1	)		(226	)			-		-			(550	)
Recoveries		8			61			59				2		-			130
Provision		785			(320	)		604				512		(6	)		1,575
Ending balance	$	2,674		$	7,162		$	2,841			$	4,022	$	80		$	16,779
Ending balance: individually evaluated for impairment	$	18		$	459		$	25			$	-	$	-		$	502
Ending balance: collectively evaluated for impairment	$	2,656		$	6,703		$	2,816			$	4,022	$	80		$	16,277
Loans Receivables:
Ending balance (2)	$	221,911		$	597,391		$	281,714		(1)	$	421,926	$	-		$	1,522,942
Ending balance: individually evaluated for impairment	$	628		$	3,382		$	320			$	37	$	-		$	4,367
Ending balance: collectively evaluated for impairment	$	221,283		$	594,009		$	281,394			$	421,889	$	-		$	1,518,575

As of and for the three months ended September 30, 2022
	Commercial &			Commercial					Residential
(dollars in thousands)	industrial			real estate		Consumer			real estate			Unallocated		Total
Allowance for Loan Losses:
Beginning balance	$	2,745		$	6,963	$	2,770		$	4,037		$	75	$	16,590
Charge-offs		(291	)		-		(91	)		-			-		(382	)
Recoveries		5			33		8			-			-		46
Provision		215			166		154			(15	)		5		525
Ending balance	$	2,674		$	7,162	$	2,841		$	4,022		$	80	$	16,779

As of and for the year ended December 31, 2021
	Commercial &			Commercial							Residential
(dollars in thousands)	industrial			real estate			Consumer				real estate			Unallocated		Total
Allowance for Loan Losses:
Beginning balance	$	2,407		$	6,383		$	2,552			$	2,781		$	79	$	14,202
Charge-offs		(130	)		(491	)		(206	)			(162	)		-		(989	)
Recoveries		23			250			138				-			-		411
Provision		(96	)		1,280			(80	)			889			7		2,000
Ending balance	$	2,204		$	7,422		$	2,404			$	3,508		$	86	$	15,624
Ending balance: individually evaluated for impairment	$	18		$	1,237		$	4			$	-		$	-	$	1,259
Ending balance: collectively evaluated for impairment	$	2,186		$	6,185		$	2,400			$	3,508		$	86	$	14,365
Loans Receivables:
Ending balance (2)	$	236,304		$	582,750		$	253,294		(1)	$	360,780		$	-	$	1,433,128
Ending balance: individually evaluated for impairment	$	154		$	5,034		$	175			$	572		$	-	$	5,935
Ending balance: collectively evaluated for impairment	$	236,150		$	577,716		$	253,119			$	360,208		$	-	$	1,427,193

As of and for the nine months ended September 30, 2021
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated		Total
Allowance for Loan Losses:
Beginning balance	$	2,407		$	6,383		$	2,552		$	2,781		$	79	$	14,202
Charge-offs		(120	)		(209	)		(110	)		(43	)		-		(482	)
Recoveries		20			241			70			-			-		331
Provision		134			870			(66	)		275			337		1,550
Ending balance	$	2,441		$	7,285		$	2,446		$	3,013		$	416	$	15,601

As of and for the three months ended September 30, 2021
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated		Total
Allowance for Loan Losses:
Beginning balance	$	2,324		$	7,228		$	2,497		$	3,070		$	126	$	15,245
Charge-offs		(14	)		(77	)		(28	)		-			-		(119	)
Recoveries		5			6			14			-			-		25
Provision		126			128			(37	)		(57	)		290		450
Ending balance	$	2,441		$	7,285		$	2,446		$	3,013		$	416	$	15,601

Sales-type and Direct Financing Leases, Lease Receivable, Maturity [Table Text Block]

(dollars in thousands)	Amount
2022	$	1,892
2023		9,256
2024		9,887
2025		10,401
2026		1,062
2027 and thereafter		28
Total future minimum lease payments receivable		32,526
Less: Unearned income		(1,793	)
Undiscounted cash flows to be received	$	30,733