XML 32 R21.htm IDEA: XBRL DOCUMENT v3.19.1
Note 3 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)
 3 Months Ended
Mar. 31, 2019
Notes Tables  
Financing Receivable, Allowance for Credit Loss [Table Text Block]
   
Activity in the Allowance for Loan Losses for the
Three
Months Ended
March 31
, 201
9
  
   
Real Estate Construction
    
Consumer
Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer Non
Real Estate
    
Unallocated
    
Total
  
Balance, December 31, 2018
  
$
398
    
$
2,049
    
$
2,798
    
$
602
    
$
583
    
$
750
    
$
210
    
$
7,390
  
Charge-offs
  
 
---
    
 
(16
)
  
 
(150
)
  
 
---
    
 
---
    
 
(162
)
  
 
---
    
 
(328
)
Recoveries
  
 
---
    
 
---
    
 
12
    
 
---
    
 
---
    
 
86
    
 
---
    
 
98
  
Provision for (recovery of) loan losses
    
70
      
58
    
 
327
    
 
(27
)
  
 
(58
)
  
 
---
    
 
(170
)
    
200
  
Balance,
March
3
1
, 201
9
  
$
468
    
$
2,091
    
$
2,987
    
$
575
    
$
525
    
$
674
    
$
40
    
$
7,360
  
   
A
ctivity in the Allowance for Loan Losses for the
Three
Months Ended
March 31
, 201
8
  
   
Real Estate Construction
    
Consumer Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer Non
Real Estate
    
Unallocated
    
Total
  
Balance, December 31, 2017
   $
337
     $
2,027
     $
3,044
     $
1,072
     $
419
     $
707
     $
319
     $
7,925
  
Charge-offs
    
---
      
---
      
---
      
---
      
---
      
(139
)
    
---
      
(139
)
Recoveries
    
---
      
---
      
12
      
7
      
---
      
58
      
---
      
77
  
Provision for (recovery of) loan losses
    
(42
)
    
(98
)
    
(266
)
    
(163
)
    
13
      
54
      
30
      
(472
)
Balance,
March 31
, 201
8
   $
295
     $
1,929
     $
2,790
     $
916
     $
432
     $
680
     $
349
     $
7,391
  
   
A
ctivity in the Allowance for Loan Losses for the Year Ended December 31, 201
8
  
   
Real Estate Construction
    
Consumer Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer Non
Real Estate
    
Unallocated
    
Total
  
Balance, December 31, 2017
   $
337
     $
2,027
     $
3,044
     $
1,072
     $
419
     $
707
     $
319
     $
7,925
  
Charge-offs
    
---
      
(38
)
    
---
      
(107
)
    
---
      
(544
)
    
---
      
(689
)
Recoveries
    
---
      
3
      
49
      
22
      
---
      
161
      
---
      
235
  
Provision for (recovery of) loan losses
    
61
      
57
      
(295
)
    
(385
)
    
164
      
426
      
(109
)
    
(81
)
Balance,
December 31
, 201
8
   $
398
     $
2,049
     $
2,798
     $
602
     $
583
     $
750
     $
210
     $
7,390
  
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]
   
Allowance for Loan Losses as of
March 31
, 201
9
  
   
Real Estate Construction
    
Consumer
Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer Non
Real Estate
    
Unallocated
    
Total
  
Individually evaluated for impairment
  
$
---
    
$
3
    
$
---
    
$
129
    
$
---
    
$
---
    
$
---
    
$
132
  
Collectively evaluated for impairment
  
 
468
    
 
2,088
    
 
2,987
    
 
446
    
 
525
    
 
674
    
 
40
    
 
7,228
  
Total
  
$
468
    
$
2,091
    
$
2,987
    
$
575
    
$
525
    
$
674
    
$
40
    
$
7,360
  
   
Allowance for Loan Losses
as of
December 31, 201
8
  
   
Real Estate Construction
    
Consumer
Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer
Non Real
Estate
    
Unallocated
    
Total
  
Individually evaluated for impairment
   $
---
     $
4
     $
---
     $
135
     $
---
     $
---
     $
---
     $
139
  
Collectively evaluated for impairment
    
398
      
2,045
      
2,798
      
467
      
583
      
750
      
210
      
7,251
  
Total
   $
398
     $
2,049
     $
2,798
     $
602
     $
583
     $
750
     $
210
     $
7,390
  
   
Loans as of
March 31
, 201
9
  
   
Real Estate Construction
    
Consumer
Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer
Non Real
Estate
    
Unallocated
    
Total
  
Individually evaluated for impairment
  
$
---
    
$
1,187
    
$
4,151
    
$
989
    
$
---
    
$
10
    
$
---
    
$
6,337
  
Collectively evaluated for impairment
  
 
41,156
    
 
175,659
    
 
357,418
    
 
44,323
    
 
61,075
    
 
32,988
    
 
---
    
 
712,619
  
Total
  
$
41,156
    
$
176,846
    
$
361,569
    
$
45,312
    
$
61,075
    
$
32,998
    
$
---
    
$
718,956
  
   
Loans as of December 31, 201
8
  
   
Real Estate Construction
    
Consumer
Real Estate
    
Commercial
Real Estate
    
Commercial
Non Real
Estate
    
Public
Sector and
IDA
    
Consumer
Non Real
Estate
    
Unallocated
    
Total
  
Individually evaluated for impairment
   $
---
     $
1,452
     $
4,340
     $
1,015
     $
---
     $
13
     $
---
     $
6,820
  
Collectively evaluated for impairment
    
37,845
      
174,004
      
349,206
      
45,520
      
60,777
      
36,225
      
---
      
703,577
  
Total
   $
37,845
     $
175,456
     $
353,546
     $
46,535
     $
60,777
     $
36,238
     $
---
     $
710,397
  
Schedule of Ratios for Allowance for Loan Losses [Table Text Block]
   
As of and for the
 
   
Three Months
Ended
March 31,
    
Year
E
nded
December 31,
  
   
2019
    
2018
    
2018
  
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs
  
 
1.02
%
    
1.12
%
    
1.04
%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs
(1)
  
 
0.13
%
    
0.04
%
    
0.07
%
Schedule of Nonperforming Assets [Table Text Block]
   
March 31,
    
December 31,
  
   
2019
    
2018
    
2018
  
Nonperforming assets:
                        
Nonaccrual loans
  
$
294
     $
6
     $
311
  
Restructured loans in nonaccrual
  
 
3,440
      
2,758
      
3,109
  
Total nonperforming loans
  
 
3,734
      
2,764
      
3,420
  
Other real estate owned, net
  
 
2,025
      
2,741
      
2,052
  
Total nonperforming assets
  
$
5,759
     $
5,505
     $
5,472
  
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned
  
 
0.80
%
    
0.83
%
    
0.77
%
Ratio of allowance for loan losses to nonperforming loans
(1)
 
 
197.11
%
    
267.40
%
    
216.08
%
Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]
   
March 31,
    
December 31,
  
   
2019
    
2018
    
2018
  
Loans past due 90 days or more and still accruing
  
$
55
     $
52
     $
35
  
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs
  
 
0.01
%
    
0.01
%
    
0.00
%
Accruing restructured loans
  
$
1,995
     $
7,890
     $
2,552
  
Impaired loans:
                        
Impaired loans with no valuation allowance
  
$
5,212
     $
10,233
     $
5,667
  
Impaired loans with a valuation allowance
  
 
1,125
      
1,448
      
1,153
  
Total impaired loans
  
$
6,337
     $
11,681
     $
6,820
  
Valuation allowance
  
 
(132
)
    
(169
)
    
(139
)
Impaired loans, net of allowance
  
$
6,205
     $
11,512
     $
6,681
  
Average recorded investment in impaired loans
(1)
  
$
6,597
     $
11,754
     $
9,788
  
Interest income recognized on impaired loans, after designation as impaired
  
$
49
     $
120
     $
250
  
Amount of income recognized on a cash basis
  
$
---
     $
---
     $
---
  
Impaired Financing Receivables [Table Text Block]
   
Impaired Loans as of March 31, 2019
  
   
Principal
Balance
   
Total
Recorded
Investment
(1)
    
Recorded
Investment
(1
)
for Which There is No
Related Allowance
    
Recorded
Investment
(1)
for
Which There is a
Related Allowance
    
Related
Allowance
 
Co
nsumer
Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
$
493
    
$
478
    
$
478
    
$
---
    
$
---
  
Residential closed-end junior liens
  
 
139
    
 
139
    
 
---
    
 
139
    
 
3
  
Investor-owned residential real estate
  
 
580
    
 
570
    
 
570
    
 
---
    
 
---
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily
  
 
476
    
 
469
    
 
469
    
 
---
    
 
---
  
Commercial real estate, owner-occupied
  
 
1,201
    
 
1,199
    
 
1,199
    
 
---
    
 
---
  
Commercial real estate, other
  
 
2,867
    
 
2,483
    
 
2,483
    
 
---
    
 
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
993
    
 
989
    
 
3
    
 
986
    
 
129
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
  
 
10
    
 
10
    
 
10
    
 
---
    
 
---
  
Total
  
$
6,759
    
$
6,337
    
$
5,212
    
$
1,125
    
$
132
  
   
Impaired Loans as of December 31, 2018
  
   
Principal
Balance
   
Total
Recorded
Investment
(1)
    
Recorded
Investment
(1)
for Which There is No
Related Allowance
    
Recorded
Investment
(1)
for
Which There is a
Related Allowance
    
Related
Allowance
 
Co
nsumer
Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
   $
728
     $
719
     $
719
     $
---
     $
---
  
Residential closed-end junior liens
    
144
      
143
      
---
      
143
      
4
  
Investor-owned residential real estate
    
593
      
590
      
590
      
---
      
---
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
    
485
      
483
      
483
      
---
      
---
  
Commercial real estate, owner occupied
    
1,363
      
1,363
      
1,363
      
---
      
---
  
Commercial real estate, other
    
2,867
      
2,494
      
2,494
      
---
      
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
    
1,018
      
1,015
      
5
      
1,010
      
135
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
    
13
      
13
      
13
      
---
      
---
  
Total
   $
7,211
     $
6,820
     $
5,667
     $
1,153
     $
139
  
Impaired Financing Receivable Average Investment And Interest Income [Table Text Block]
   
For the Three Months Ended
March 31, 2019
  
   
Average
Recorded
Investment
(1)
    
Interest
Income
Recognized
  
Co
nsumer
Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
$
710
    
$
9
  
Residential closed-end junior liens
  
 
142
    
 
2
  
Investor-owned residential real estate
  
 
570
    
 
9
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
471
    
 
7
  
Commercial real estate, owner occupied
  
 
1,207
    
 
5
  
Commercial real estate, other
  
 
2,484
    
 
11
  
Commercial
Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
1,002
    
 
6
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
  
 
11
    
 
---
  
Total
  
$
6,597
    
$
49
  
   
For the Three Months Ended
March 31, 2018
  
   
Average
Recorded
Investment
(1)
    
Interest
Income
Recognized
  
Real Estate Construction
(2)
  
 
 
 
  
 
 
 
Construction 1-4 family residential
   $
839
     $
38
  
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
    
3,387
      
10
  
Residential closed-end junior liens
    
253
      
3
  
Investor-owned residential real estate
    
323
      
4
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
    
372
      
4
  
Commercial real estate, owner occupied
    
2,648
      
50
  
Commercial real estate, other
    
2,384
      
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and industrial
    
939
      
11
  
Consumer Non Real Estate
  
 
 
 
  
 
 
 
Automobile
    
609
      
---
  
Total
   $
11,754
     $
120
  
   
For the Year Ended
December 31, 2018
  
   
Average
Recorded
Investment
(1)
    
Interest
Income
Recognized
  
Consumer
Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
   $
1,202
     $
41
  
Residential closed-end junior liens
    
159
      
9
  
Investor-owned residential real estate
    
808
      
23
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
    
491
      
20
  
Commercial real estate, owner occupied
    
3,038
      
75
  
Commercial real estate, other
    
2,744
      
54
  
Commercial
Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and industrial
    
1,326
      
27
  
Co
nsumer
Non Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
    
20
      
1
  
Total
   $
9,788
     $
250
  
Financing Receivable, Past Due [Table Text Block]
March 31, 2019
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
   
30 – 89 Days
Past Due and
Accruing
   
90 or
M
ore
Days Past Due
    
90 or More Days
Past Due and
Accruing
    
Nonaccruals
(2)
  
Real Estate Construction
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Construction, other
  
$
20
    
$
---
    
$
---
    
$
---
  
Consumer Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
  
 
1,225
    
 
41
    
 
19
    
 
270
 
Residential closed-end junior liens
  
 
176
    
 
---
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
---
    
 
240
    
 
---
    
 
240
  
Commercial Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
---
    
 
---
    
 
---
    
 
181
  
Commercial real estate, owner-occupied
  
 
---
    
 
262
    
 
---
    
 
560
  
Commercial real estate, other
  
 
---
    
 
---
    
 
---
    
 
2,483
  
Commercial Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
91
    
 
1
    
 
1
    
 
---
  
Consumer Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
6
    
 
3
    
 
3
    
 
---
  
Automobile
  
 
261
    
 
31
    
 
31
    
 
---
  
Other consumer loans
  
 
43
    
 
1
    
 
1
    
 
---
  
Total
  
$
1,822
    
$
579
    
$
55
    
$
3,734
  
December 31, 2018
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
   
30 – 89 Days
Past Due and
Accruing
    
90 or
M
ore
Days Past Due
    
90 or More
Days Past Due
and Accruing
    
Nonaccruals
(2)
  
Consumer Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Residential closed-end first liens
   $
647
     $
119
     $
---
     $
278
  
Residential closed-end junior liens
    
11
      
---
      
---
      
---
  
Investor-owned residential real estate
    
---
      
---
      
---
      
451
  
Commercial Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
    
291
      
192
      
---
      
192
  
Commercial real estate, owner occupied
    
325
      
---
      
---
      
---
  
Commercial real estate, other
    
---
      
---
      
---
      
2,494
  
Commercial
Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
    
10
      
2
      
2
      
5
  
Consumer Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
    
5
      
---
      
---
      
---
  
Automobile
    
296
      
29
      
29
      
---
  
Other consumer loans
    
50
      
4
      
4
      
---
  
Total
   $
1,635
     $
346
     $
35
     $
3,420
  
Financing Receivable Credit Quality Indicators [Table Text Block]
   
Pass
(1)
    
Special
Mention
(1)
    
 
Classified
(1)
  
Real Estate
Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, 1-4 family residential
  
$
8,436
    
$
---
    
$
---
  
Construction, other
  
 
32,700
    
 
20
    
 
---
  
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
 
16,290
    
 
39
    
 
97
  
Closed-end first liens
  
 
91,442
    
 
1,085
    
 
1,116
  
Closed-end junior liens
  
 
4,075
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
61,508
    
 
7
    
 
---
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily residential real estate
  
 
98,155
    
 
---
    
 
---
  
Commercial real estate owner-occupied
  
 
125,961
    
 
72
    
 
32
  
Commercial real estate, other
  
 
133,198
    
 
---
    
 
---
  
Commercial
Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
44,193
    
 
86
    
 
44
  
Public Sector and IDA
  
 
 
 
  
 
 
 
  
 
 
 
States and political subdivisions
  
 
61,075
    
 
---
    
 
---
  
Consumer Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
5,445
    
 
---
    
 
---
  
Automobile
  
 
15,615
    
 
71
    
 
53
  
Other consumer
  
 
11,785
    
 
11
    
 
8
  
Total
  
$
709,878
    
$
1,391
    
$
1,350
  
   
Pass
(1)
    
Special
Mention
(1)
    
 
Classified
(1)
  
Real Estate
Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, 1-4 family residential
   $
9,264
     $
---
    
$
---
  
Construction, other
    
28,560
      
21
    
 
---
  
Consumer
Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
    
16,026
      
38
      
---
  
Closed-end first liens
    
92,253
      
994
      
582
  
Closed-end junior liens
    
3,954
      
---
      
---
  
Investor-owned residential real estate
    
60,157
      
---
      
---
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily residential real estate
    
98,582
      
---
      
---
  
Commercial real estate owner-occupied
    
123,225
      
211
      
32
  
Commercial real estate, other
    
127,156
      
---
      
---
  
Commercial
Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
    
45,420
      
54
      
46
  
Public Sector and IDA
  
 
 
 
  
 
 
 
  
 
 
 
States and political subdivisions
    
60,777
      
---
      
---
  
Consumer Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
    
5,724
      
---
      
---
  
Automobile
    
18,598
      
133
      
71
  
Other consumer
    
11,691
      
4
      
4
  
Total
   $
701,387
     $
1,455
     $
735
  
Financing Receivable, Troubled Debt Restructuring [Table Text Block]
   
Restructurings That Occurred During the Three Months Ended March 31, 2018
  
   
Number of
Contracts
    
Pre-Modification
Outstanding
Principal Balance
    
Post-Modification
Outstanding
Principal Balance
  
Real Estate Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, other
  
 
2
    
$
2,882
    
$
2,882
  
Total
  
 
2
    
$
2,882
    
$
2,882