XML 31 R21.htm IDEA: XBRL DOCUMENT v3.19.3
Note 3 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)
 9 Months Ended
Sep. 30, 2019
Notes Tables  
Financing Receivable, Allowance for Credit Loss [Table Text Block]
   
A
ctivity in the Allowance for Loan Losses for the
Nine
Months Ended
September
30
, 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
  
 
---
    
 
(147
)
  
 
(150
)
  
 
---
 
  
 
---
    
 
(399
)
  
 
---
    
 
(696
)
Recoveries
  
 
---
    
 
---
    
 
37
    
 
---
    
 
---
    
 
181
    
 
---
    
 
218
  
Provision for (recovery of) loan losses
  
 
56
    
 
199
    
 
14
    
 
(75
)
  
 
(93
)
  
 
156
    
 
93
    
 
350
  
Balance,
September
30
, 201
9
  
$
454
    
$
2,101
    
$
2,699
    
$
527
    
$
490
    
$
688
    
$
303
    
$
7,262
  
   
A
ctivity in the Allowance for Loan Losses for the
Nine
Months Ended
September
3
0
, 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
    
---
      
(36
)
    
---
      
(107
)
    
---
      
(344
)
    
---
      
(487
)
Recoveries
    
---
      
2
      
37
      
22
      
---
      
121
      
---
      
182
  
Provision for (recovery of) loan losses
    
137
      
185
      
(42
)
    
(305
)
    
151
      
240
      
(273
)
    
93
  
Balance,
September
3
0
, 201
8
   $
474
     $
2,178
     $
3,039
     $
682
     $
570
     $
724
     $
46
     $
7,713
  
   
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
September
30
, 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
    
$
---
    
$
117
    
$
---
    
$
---
    
$
---
    
$
120
  
Collectively evaluated for impairment
  
 
454
    
 
2,098
    
 
2,699
    
 
410
    
 
490
    
 
688
    
 
303
    
 
7,142
  
Total
  
$
454
    
$
2,101
    
$
2,699
    
$
527
    
$
490
    
$
688
    
$
303
    
$
7,262
  
   
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
September
30
, 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
  
$
---
    
$
1,398
    
$
3,892
    
$
938
    
$
---
    
$
5
    
$
---
    
$
6,233
  
Collectively evaluated for impairment
  
 
42,972
    
 
177,716
    
 
356,601
    
 
44,928
    
 
59,731
    
 
34,578
    
 
---
    
 
716,526
  
Total
  
$
42,972
    
$
179,114
    
$
360,493
    
$
45,866
    
$
59,731
    
$
34,583
    
$
---
    
$
722,759
  
   
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
   
Nine Months Ended
September 30,
  
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
  
 
1.01
%
    
1.10
%
    
1.04
%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs
(1)
  
 
0.09
%
    
0.06
%
    
0.07
%
Schedule of Nonperforming Assets [Table Text Block]
   
September 30,
  
December 31,
   
2019
  
2018
  
2018
Nonperforming assets:
                        
Nonaccrual loans
  
$
699
     $
220
     $
311
  
Restructured loans in nonaccrual
  
 
3,377
      
2,856
      
3,109
  
Total nonperforming loans
  
 
4,076
      
3,076
      
3,420
  
Other real estate owned, net
  
 
1,470
      
2,214
      
2,052
  
Total nonperforming assets
  
$
5,546
     $
5,290
     $
5,472
  
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned
  
 
0.77
%
    
0.75
%
    
0.77
%
Ratio of allowance for loan losses to nonperforming loans
(1)
 
 
178.16
%
    
250.75
%
    
216.08
%
Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]
   
September 30,
  
December 31,
   
2019
  
2018
  
2018
Loans past due 90 days or more and still accruing
  
$
212
     $
63
     $
35
  
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs
  
 
0.03
%
    
0.01
%
    
0.00
%
Accruing restructured loans
  
$
1,880
     $
7,843
     $
2,552
  
Impaired loans:
                        
Impaired loans with no valuation allowance
  
$
5,163
     $
10,530
     $
5,667
  
Impaired loans with a valuation allowance
  
 
1,070
      
1,404
      
1,153
  
Total impaired loans
  
$
6,233
     $
11,934
     $
6,820
  
Valuation allowance
  
 
(120
)
    
(156
)
    
(139
)
Impaired loans, net of allowance
  
$
6,113
     $
11,778
     $
6,681
  
Average recorded investment in impaired loans
(1)
  
$
6,729
     $
12,684
     $
9,788
  
Interest income recognized on impaired loans, after designation as impaired
  
$
144
     $
414
     $
250
  
Amount of income recognized on a cash basis
  
$
---
     $
---
     $
---
  
Impaired Financing Receivables [Table Text Block]
   
Impaired Loans as of September 30, 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)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
$
98
    
$
98
    
$
98
    
$
---
    
$
---
  
Residential closed-end first liens
  
 
749
    
 
737
    
 
737
    
 
---
    
 
---
  
Residential closed-end junior liens
  
 
132
    
 
132
    
 
---
    
 
132
    
 
3
  
Investor-owned residential real estate
  
 
441
    
 
431
    
 
431
    
 
---
    
 
---
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily
  
 
281
    
 
281
    
 
281
    
 
---
    
 
---
  
Commercial real estate, owner-occupied
  
 
1,185
    
 
1,160
    
 
1,160
    
 
---
    
 
---
  
Commercial real estate, other
  
 
2,867
    
 
2,451
    
 
2,451
    
 
---
    
 
---
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
938
    
 
938
    
 
---
    
 
938
    
 
117
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Automobile
  
 
5
    
 
5
    
 
5
    
 
---
    
 
---
  
Total
  
$
6,696
    
$
6,233
    
$
5,163
    
$
1,070
    
$
120
  
   
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 Nine Months Ended
September 30, 2019
   
Average Recorded
Investment
(1)
  
Interest Income
Recognized
Co
nsumer
Real Estate
(2)
  
 
 
 
  
 
 
 
Equity lines
  
$
97
    
$
5
  
Residential closed-end first liens
  
 
990
    
 
10
  
Residential closed-end junior liens
  
 
137
    
 
6
  
Investor-owned residential real estate
  
 
432
    
 
14
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
463
    
 
9
  
Commercial real estate, owner occupied
  
 
1,174
    
 
39
  
Commercial real estate, other
  
 
2,451
    
 
43
  
Commercial
Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
976
    
 
18
  
Consumer Non Real Estate
(2)
  
 
 
 
  
 
 
 
Automobile
  
 
9
    
 
---
  
Total
  
$
6,729
    
$
144
  
   
For the Nine Months Ended
September 30, 2018
   
Average Recorded
Investment
(1)
  
Interest Income
Recognized
Real Estate Construction
(2)
  
 
 
 
  
 
 
 
Construction 1-4 family residential
   $
2,697
     $
108
  
Consumer Real Estate
(2)
  
 
 
 
  
 
 
 
Residential closed-end first liens
    
891
      
40
  
Residential closed-end junior liens
    
162
      
7
  
Investor-owned residential real estate
    
661
      
18
  
Commercial Real Estate
(2)
  
 
 
 
  
 
 
 
Multifamily real estate
    
298
      
12
  
Commercial real estate, owner occupied
    
3,934
      
145
  
Commercial real estate, other
    
2,829
      
55
  
Commercial Non Real Estate
(2)
  
 
 
 
  
 
 
 
Commercial and industrial
    
1,188
      
28
  
Consumer Non Real Estate
  
 
 
 
  
 
 
 
Automobile
    
24
      
1
  
Total
   $
12,684
     $
414
  
   
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]
   
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
  
$
888
    
$
717
    
$
36
    
$
681
 
Residential closed-end junior liens
  
 
22
    
 
132
    
 
132
    
 
---
  
Investor-owned residential real estate
  
 
---
    
 
264
    
 
---
    
 
264
  
Commercial Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily real estate
  
 
94
    
 
---
    
 
---
    
 
---
  
Commercial real estate, owner-occupied
  
 
243
    
 
293
    
 
---
    
 
531
  
Commercial real estate, other
  
 
---
    
 
---
    
 
---
    
 
2,451
  
Commercial Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
211
    
 
144
    
 
---
    
 
144
  
Consumer Non Real Estate
(1)
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
1
    
 
1
    
 
1
    
 
---
  
Automobile
  
 
185
    
 
40
    
 
40
    
 
---
  
Other consumer loans
  
 
91
    
 
3
    
 
3
    
 
5
  
Total
  
$
1,735
    
$
1,594
    
$
212
    
$
4,076
  
   
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
  
$
7,408
    
$
---
    
$
---
  
Construction, other
  
 
35,564
    
 
---
    
 
---
  
Consumer Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
 
15,984
    
 
---
    
 
---
  
Closed-end first liens
  
 
93,553
    
 
---
    
 
587
  
Closed-end junior liens
  
 
3,976
    
 
---
    
 
---
  
Investor-owned residential real estate
  
 
63,593
    
 
---
    
 
23
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Multifamily residential real estate
  
 
97,522
    
 
---
    
 
---
  
Commercial real estate owner-occupied
  
 
127,008
    
 
---
    
 
30
  
Commercial real estate, other
  
 
132,041
    
 
---
    
 
---
  
Commercial
Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial and industrial
  
 
44,719
    
 
62
    
 
147
  
Public Sector and IDA
  
 
 
 
  
 
 
 
  
 
 
 
States and political subdivisions
  
 
59,731
    
 
---
    
 
---
  
Consumer Non Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Credit cards
  
 
5,479
    
 
---
    
 
---
  
Automobile
  
 
15,648
    
 
---
    
 
46
  
Other consumer
  
 
13,391
    
 
---
    
 
14
  
Total
  
$
715,617
    
$
62
    
$
847
  
   
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 September 30, 2019
   
Number of Contracts
  
Pre-Modification
Outstanding
Principal Balance
  
Post-Modification
Outstanding
Principal Balance
Residential Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
 
1
    
$
98
    
$
98
  
Total
  
 
1
    
$
98
    
$
98
  
   
Restructurings That Occurred During the Three Months Ended September 30, 2018
   
Number of Contracts
  
Pre-Modification
Outstanding
Principal Balance
  
Post-Modification
Outstanding
Principal Balance
Residential Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Investor owned real estate
  
 
2
    
$
338
    
$
338
  
Total
  
 
2
    
$
338
    
$
338
  
   
Restructurings That Occurred During the Nine Months Ended September 30, 2019
   
Number of Contracts
  
Pre-Modification
Outstanding
Principal Balance
  
Post-Modification
Outstanding
Principal Balance
Residential Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Equity lines
  
 
1
    
$
98
    
$
98
  
Total
  
 
1
    
$
98
    
$
98
  
   
Restructurings That Occurred During the Nine Months Ended
September 30, 2018
   
Number of Contracts
  
Pre-Modification
Outstanding
Principal Balance
  
Post-Modification
Outstanding
Principal Balance
Real Estate Construction
  
 
 
 
  
 
 
 
  
 
 
 
Construction, other
  
 
2
    
$
2,882
    
$
2,882
  
Residential Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Investor owned real estate
  
 
2
    
 
338
    
 
338
  
Commercial Real Estate
  
 
 
 
  
 
 
 
  
 
 
 
Commercial real estate owner-occupied
  
 
2
    
 
715
    
 
715
  
Total
  
 
6
    
$
3,935
    
$
3,935