Note 4 - Loans and the Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2019

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

	September 30,			December 31,
	2019			2018

Commercial	$	45,818		$	49,563
Agricultural		77,529			69,160
Real estate – residential		14,960			15,900
Real estate – commercial		292,461			271,710
Real estate – construction and land development		42,727			40,161
Equity lines of credit		37,067			38,490
Auto		86,727			77,135
Other		4,467			4,080
Total loans		601,756			566,199
Deferred loan costs, net		3,471			3,257
Allowance for loan losses		(7,226	)		(6,958	)
Total net loans	$	598,001		$	562,498

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

	September 30,			December 31,
	2019			2018

Balance, beginning of period	$	6,958		$	6,669
Provision charged to operations		900			1,000
Losses charged to allowance		(874	)		(1,191	)
Recoveries		242			480
Balance, end of period	$	7,226		$	6,958

December 31, 2018:	Commercial		Agricultural		Real Estate- Residential		Real Estate- Commercial		Real Estate- Construction		Equity LOC		Auto		Other		Total
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	128	$	-		41	$	-	$	12	$	-	$	-	$	-	$	181
Ending balance: collectively evaluated for impairment	$	786	$	538	$	173	$	2,686	$	746	$	464	$	1,289	$	95	$	6,777
Ending Balance	$	914	$	538	$	214	$	2,686	$	758	$	464	$	1,289	$	95	$	6,958
Loans
Ending balance: individually evaluated for impairment	$	128	$	250	$	649	$	131	$	117	$	-	$	-	$	-	$	1,275
Ending balance: collectively evaluated for impairment		49,435		68,910		15,251		271,579		40,044		38,490		77,135		4,080		564,924
Ending balance	$	49,563	$	69,160	$	15,900	$	271,710	$	40,161	$	38,490	$	77,135	$	4,080	$	566,199

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30 , 201 9	Commercial Credit Exposure
	Credit Risk Profile by Internally Assigned Grade
Grade:	Commercial		Agricultural		Real Estate- Residential		Real Estate- Commercial		Real Estate- Construction		Equity LOC		Total
Pass	$	45,233	$	74,739	$	14,649	$	286,504	$	42,641	$	36,111	$	499,877
Special Mention		464		2,790		-		5,078		-		-		8,332
Substandard		121		-		311		879		86		956		2,353
Doubtful		-		-		-		-		-		-		-
Total	$	45,818	$	77,529	$	14,960	$	292,461	$	42,727	$	37,067	$	510,562

December 31, 201 8	Commercial Credit Exposure
	Credit Risk Profile by Internally Assigned Grade
Grade:	Commercial		Agricultural		Real Estate- Residential		Real Estate- Commercial		Real Estate- Construction		Equity LOC		Total
Pass	$	48,905	$	68,910	$	15,621	$	268,159	$	40,069	$	38,304	$	479,968
Special Mention		481		250		124		3,420		-		-		4,275
Substandard		177		-		155		131		92		186		741
Doubtful		-		-		-		-		-		-		-
Total	$	49,563	$	69,160	$	15,900	$	271,710	$	40,161	$	38,490	$	484,984

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

Nine months ended September 30 , 201 9 :	Commercial			Agricultural			Real Estate- Residential			Real Estate- Commercial			Real Estate- Construction			Equity LOC			Auto			Other			Total
Allowance for Loan Losses
Beginning balance	$	914		$	538		$	214		$	2,686		$	758		$	464		$	1,289		$	95		$	6,958
Charge-offs		(186	)		-			-			-			-			(6	)		(624	)		(58	)		(874	)
Recoveries		21			-			2			2			-			4			207			6			242
Provision		14			123			(42	)		399			(118	)		(29	)		494			59			900
Ending balance	$	763		$	661		$	174		$	3,087		$	640		$	433		$	1,366		$	102		$	7,226
Three months ended September 30 , 201 9 :
Allowance for Loan Losses
Beginning balance	$	721		$	627		$	177		$	2,997		$	597		$	468		$	1,372		$	99		$	7,058
Charge-offs		(49	)		-			-			-			-			(1	)		(140	)		(27	)		(217	)
Recoveries		5			-			-			2			-			2			72			4			85
Provision		86			34			(3	)		88			43			(36	)		62			26			300
Ending balance	$	763		$	661		$	174		$	3,087		$	640		$	433		$	1,366		$	102		$	7,226
Nine months ended September 30 , 2018:
Allowance for Loan Losses
Beginning balance	$	725		$	623		$	231		$	2,729		$	783		$	533		$	946		$	99		$	6,669
Charge-offs		(325	)		-			-			-			-			-			(628	)		(35	)		(988	)
Recoveries		23			-			93			19			3			4			213			10			365
Provision		345			(26	)		(124	)		(124	)		122			(48	)		635			20			800
Ending balance	$	768		$	597		$	200		$	2,624		$	908		$	489		$	1,166		$	94		$	6,846
Three months ended September 30 , 2018:
Allowance for Loan Losses
Beginning balance	$	853		$	546		$	195		$	2,699		$	780		$	481		$	1,044		$	100		$	6,698
Charge-offs		(59	)		-			-			-			-			-			(152	)		(14	)		(225	)
Recoveries		8			-			2			1			1			1			58			2			73
Provision		(34	)		51			3			(76	)		127			7			216			6			300
Ending balance	$	768		$	597		$	200		$	2,624		$	908		$	489		$	1,166		$	94		$	6,846
September 30 , 2019:
Allowance for Loan Losses
Ending balance: individually evaluated for impairment	$	83		$	-		$	28		$	118		$	6		$	-		$	-		$	-		$	235
Ending balance: collectively evaluated for impairment		680			661			146			2,969			634			433			1,366			102			6,991
Ending balance	$	763		$	661		$	174		$	3,087		$	640		$	433		$	1,366		$	102		$	7,226
Loans
Ending balance: individually evaluated for impairment		92			250			642			879			112			667			-			-			2,642
Ending balance: collectively evaluated for impairment	$	45,726		$	77,279		$	14,318		$	291,582		$	42,615		$	36,400		$	86,727		$	4,467		$	599,114
Ending balance	$	45,818		$	77,529		$	14,960		$	292,461		$	42,727		$	37,067		$	86,727		$	4,467		$	601,756

Financing Receivable, Past Due [Table Text Block]

							Total
September 30 , 201 9	30-89 Days		90 Days and Still				Past Due and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total

Commercial	$	142	$	-	$	98	$	240	$	45,578	$	45,818
Agricultural		-		-		-		-		77,529		77,529
Real estate – residential		5		-		311		316		14,644		14,960
Real estate – commercial		63		-		879		942		291,519		292,461
Real estate - construction & land		-		-		86		86		42,641		42,727
Equity Lines of Credit		225		-		956		1,181		35,886		37,067
Auto		1,237		-		263		1,500		85,227		86,727
Other		40		-		5		45		4,422		4,467
Total	$	1,712	$	-	$	2,598	$	4,310	$	597,446	$	601,756

							Total
December 31, 201 8	30-89 Days		90 Days and Still				Past Due and
	Past Due		Accruing		Nonaccrual		Nonaccrual		Current		Total

Commercial	$	11	$	-	$	144	$	155	$	49,408	$	49,563
Agricultural		-		-		-		-		69,160		69,160
Real estate – residential		154		-		155		309		15,591		15,900
Real estate - commercial		-		-		131		131		271,579		271,710
Real estate - construction & land		-		-		92		92		40,069		40,161
Equity Lines of Credit		596		-		186		782		37,708		38,490
Auto		1,725		-		401		2,126		75,009		77,135
Other		85		-		8		93		3,987		4,080
Total	$	2,571	$	-	$	1,117	$	3,688	$	562,511	$	566,199

Impaired Financing Receivables [Table Text Block]

			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
As of September 30 , 201 9 :	Investment		Balance		Allowance		Investment		Recognized

With no related allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		250		250		-		250		13
Real estate – residential		464		477		-		375		22
Real estate – commercial		628		641		-		481		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		667		691		-		272		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	92	$	92	$	83	$	2	$	-
Agricultural		-		-		-		-		-
Real estate – residential		178		178		28		178		5
Real estate – commercial		251		257		118		101		-
Real estate – construction & land		112		112		6		112		5
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	92	$	92	$	83	$	2	$	-
Agricultural		250		250		-		250		13
Real estate – residential		642		655		28		553		27
Real estate – commercial		879		898		118		582		-
Real estate – construction & land		112		112		6		112		5
Equity Lines of Credit		667		691		-		272		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	2,642	$	2,698	$	235	$	1,771	$	45

			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
As of December 31, 201 8 :	Investment		Balance		Allowance		Investment		Recognized

With no related allowance recorded:
Commercial	$	-	$	-	$	-	$	-	$	-
Agricultural		250		250		-		252		19
Real estate – residential		470		481		-		470		38
Real estate – commercial		131		144		-		136		-
Real estate – construction & land		-		-		-		-		-
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
With an allowance recorded:
Commercial	$	128	$	128	$	128	$	1	$	-
Agricultural		-		-		-		-		-
Real estate – residential		179		179		41		181		7
Real estate – commercial		-		-		-		-		-
Real estate – construction & land		117		117		12		120		7
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total:
Commercial	$	128	$	128	$	128	$	1	$	-
Agricultural		250		250		-		252		19
Real estate – residential		649		660		41		651		45
Real estate – commercial		131		144		-		136		-
Real estate – construction & land		117		117		12		120		7
Equity Lines of Credit		-		-		-		-		-
Auto		-		-		-		-		-
Other		-		-		-		-		-
Total	$	1,275	$	1,299	$	181	$	1,160	$	71

Consumer Portfolio Segment [Member]

Notes Tables

Financing Receivable Credit Quality Indicators [Table Text Block]

	Consumer Credit Exposure						Consumer Credit Exposure
	Credit Risk Profile Based on Payment Activity						Credit Risk Profile Based on Payment Activity
	September 30 , 201 9						December 31, 201 8
	Auto		Other		Total		Auto		Other		Total
Grade:
Performing	$	86,464	$	4,462	$	90,926	$	76,734	$	4,071	$	80,805
Non-performing		263		5		268		401		9		410
Total	$	86,727	$	4,467	$	91,194	$	77,135	$	4,080	$	81,215