XML 51 R41.htm IDEA: XBRL DOCUMENT v3.23.1
Note 1 - Accounting Policies - Summary of Accounting Standards Update (Details) - USD ($)
$ in Thousands
Mar. 31, 2023
Jan. 01, 2023
Dec. 31, 2022
Mar. 31, 2022
Dec. 31, 2021
Allowance for credit losses -loans $ 24,861   $ 19,555 $ 17,988 $ 18,678
Deferred Tax Asset     5,315    
Allowance for unfunded commitments     377    
Retained earnings 225,409   223,664 [1]    
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]          
Allowance for credit losses -loans   $ 5,200 5,192   0
Deferred Tax Asset   1,200      
Allowance for unfunded commitments   305      
Retained earnings   (4,200)      
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member]          
Allowance for credit losses -loans   205      
Deferred Tax Asset   0      
Allowance for unfunded commitments   0      
Retained earnings   0      
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member]          
Allowance for credit losses -loans   4,987      
Deferred Tax Asset   1,164      
Allowance for unfunded commitments   305      
Retained earnings   (4,221)      
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]          
Allowance for credit losses -loans   24,747      
Deferred Tax Asset   6,479      
Allowance for unfunded commitments   682      
Retained earnings   219,443      
Commercial Portfolio Segment [Member]          
Allowance for credit losses -loans [2] 3,676   2,874   2,668
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]          
Allowance for credit losses -loans     883    
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member]          
Allowance for credit losses -loans   0      
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member]          
Allowance for credit losses -loans   883      
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]          
Allowance for credit losses -loans   3,757      
Commercial Real Estate Portfolio Segment [Member] | Construction and Land Development [Member]          
Allowance for credit losses -loans     1,796    
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans 4,841   3,785   3,964
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans 9,256   7,184   7,141
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans     1,078    
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Non-owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans     2,069    
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Construction and Land Development [Member]          
Allowance for credit losses -loans   14      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans   110      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Non-owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans   30      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] | Construction and Land Development [Member]          
Allowance for credit losses -loans   258      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] | Owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans   968      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] | Non-owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans   2,039      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Construction and Land Development [Member]          
Allowance for credit losses -loans   2,068      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans   4,863      
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Non-owner Occupied Commercial Real Estate [Member]          
Allowance for credit losses -loans   9,253      
Residential Portfolio Segment [Member]          
Allowance for credit losses -loans     3,867   3,458
Residential Portfolio Segment [Member] | Residential [Member]          
Allowance for credit losses -loans 3,754   3,077    
Residential Portfolio Segment [Member] | Home Equity Line of Credit [Member]          
Allowance for credit losses -loans 964   790    
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Residential [Member]          
Allowance for credit losses -loans     653    
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Home Equity Line of Credit [Member]          
Allowance for credit losses -loans     190    
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Residential [Member]          
Allowance for credit losses -loans   41      
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Home Equity Line of Credit [Member]          
Allowance for credit losses -loans   3      
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] | Residential [Member]          
Allowance for credit losses -loans   612      
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member] | Home Equity Line of Credit [Member]          
Allowance for credit losses -loans   187      
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Residential [Member]          
Allowance for credit losses -loans   3,730      
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Home Equity Line of Credit [Member]          
Allowance for credit losses -loans   980      
Consumer Portfolio Segment [Member]          
Allowance for credit losses -loans $ 90   49   $ 50
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]          
Allowance for credit losses -loans     $ 47    
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset Acquired with Credit Deterioration [Member]          
Allowance for credit losses -loans   7      
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Financial Asset, Other than Financial Asset Acquired with Credit Deterioration [Member]          
Allowance for credit losses -loans   40      
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]          
Allowance for credit losses -loans   $ 96      
[1] Derived from audited consolidated financial statements
[2] Includes PPP loans, which are guaranteed by the SBA and have no related allowance.