Note 3 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)

9 Months Ended

Sep. 30, 2020

Notes Tables

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

	Activity in the Allowance for Loan Losses for the Nine Months Ended September 30, 2020
	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, 2019	$	400	$	1,895		$	2,559		$	555		$	478	$	650		$	326	$	6,863
Charge-offs		---		(62	)		(15	)		(372	)		---		(190	)		---		(639	)
Recoveries		---		18			53			6			---		142			---		219
Provision for (recovery of) loan losses		24		311			1,047			510			53		(5	)		45		1,985
Balance, September 30, 2020	$	424	$	2,162		$	3,644		$	699		$	531	$	597		$	371	$	8,428

	Activity in the Allowance for Loan Losses for the Nine Months Ended September 30, 2019
	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, 2019	$	454	$	2,101		$	2,699		$	527		$	490		$	688		$	303	$	7,262

	Activity in the Allowance for Loan Losses for the Year Ended December 31, 2019
	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		---		(192	)		(150	)		(47	)		---			(531	)		---		(920	)
Recoveries		---		---			49			1			---			217			---		267
Provision for (recovery of) loan losses		2		38			(138	)		(1	)		(105	)		214			116		126
Balance, December 31, 2019	$	400	$	1,895		$	2,559		$	555		$	478		$	650		$	326	$	6,863

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

	Allowance for Loan Losses as of September 30, 2020
	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	$	---	$	2	$	---	$	102	$	---	$	---	$	---	$	104
Collectively evaluated for impairment		424		2,160		3,644		597		531		597		371		8,324
Total	$	424	$	2,162	$	3,644	$	699	$	531	$	597	$	371	$	8,428

	Allowance for Loan Losses as of December 31, 2019
	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	$	---	$	2	$	---	$	108	$	---	$	---	$	---	$	110
Collectively evaluated for impairment		400		1,893		2,559		447		478		650		326		6,753
Total	$	400	$	1,895	$	2,559	$	555	$	478	$	650	$	326	$	6,863

	Loans as of September 30, 2020
	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	$	---	$	244	$	3,887	$	861	$	---	$	3	$	---	$	4,995
Collectively evaluated for impairment		36,994		178,302		389,817		100,045		59,035		33,611		---		797,804
Total	$	36,994	$	178,546	$	393,704	$	100,906	$	59,035	$	33,614	$	---	$	802,799

	Loans as of December 31, 2019
	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	$	---	$	759	$	3,608	$	918	$	---	$	4	$	---	$	5,289
Collectively evaluated for impairment		42,303		180,713		361,765		45,658		63,764		34,535		---		728,738
Total	$	42,303	$	181,472	$	365,373	$	46,576	$	63,764	$	34,539	$	---	$	734,027

Schedule of Ratios for Allowance for Loan Losses [Table Text Block]

	As of and for the
	Nine Months Ended September 30,						Year Ended December 31,
	2020			2019			2019
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs(2)		1.05	%		1.01	%		0.94	%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs(1)		0.07	%		0.09	%		0.09	%

Schedule of Nonperforming Assets [Table Text Block]

	September 30,						December 31,
	2020			2019			2019
Nonperforming assets:
Nonaccrual loans	$	736		$	699		$	164
Restructured loans in nonaccrual		2,866			3,377			3,211
Total nonperforming loans		3,602			4,076			3,375
Other real estate owned, net		1,553			1,470			1,612
Total nonperforming assets	$	5,155		$	5,546		$	4,987
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned		0.64	%		0.77	%		0.68	%
Ratio of allowance for loan losses to nonperforming loans(1)		233.98	%		178.16	%		203.35	%

Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]

	As of and For the
	Nine Months Ended September 30,						Year ended December 31,
	2020			2019			2019
Loans past due 90 days or more and still accruing	$	236		$	212		$	231
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	%		0.03	%		0.03	%
Accruing restructured loans	$	1,426		$	1,880		$	1,729
Impaired loans:
Impaired loans with no valuation allowance	$	3,939		$	5,163		$	4,174
Impaired loans with a valuation allowance		1,056			1,070			1,115
Total impaired loans	$	4,995		$	6,233		$	5,289
Valuation allowance		(104	)		(120	)		(110	)
Impaired loans, net of allowance	$	4,891		$	6,113		$	5,179
Average recorded investment in impaired loans(1)	$	5,227		$	6,729		$	5,359
Interest income recognized on impaired loans, after designation as impaired	$	49		$	144		$	171
Amount of income recognized on a cash basis	$	---		$	---		$	---

Impaired Financing Receivables [Table Text Block]

	Impaired Loans as of September 30, 2020
	Contractual 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
Consumer Real Estate(2)
Investor-owned residential real estate	$	244	$	244	$	49	$	195	$	2
Commercial Real Estate(2)
Commercial real estate, owner-occupied		893		846		846		---		---
Commercial real estate, other		3,521		3,041		3,041		---		---
Commercial Non Real Estate(2)
Commercial and industrial		861		861		---		861		102
Consumer Non Real Estate(2)
Automobile		3		3		3		---		---
Total	$	5,522	$	4,995	$	3,939	$	1,056	$	104

	Impaired Loans as of December 31, 2019
	Contractual 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
Consumer Real Estate(2)
Equity lines	$	100	$	100	$	100	$	---	$	---
Residential closed-end first liens		221		221		221		---		---
Investor-owned residential real estate		441		438		241		197		2
Commercial Real Estate(2)
Multifamily real estate		278		278		278		---		---
Commercial real estate, owner occupied		929		895		895		---		---
Commercial real estate, other		2,867		2,435		2,435		---		---
Commercial Non-Real Estate(2)
Commercial and industrial		917		918		---		918		108
Consumer Non-Real Estate(2)
Automobile		4		4		4		---		---
Total	$	5,757	$	5,289	$	4,174	$	1,115	$	110

Impaired Financing Receivable Average Investment And Interest Income [Table Text Block]

	For the Nine Months Ended September 30, 2020
	Average Recorded Investment(1)		Interest Income Recognized
Consumer Real Estate(2)
Investor-owned residential real estate	$	245	$	11
Commercial Real Estate(2)
Commercial real estate, owner occupied		858		16
Commercial real estate, other		3,223		5
Commercial Non Real Estate(2)
Commercial and industrial		897		17
Consumer Non Real Estate(2)
Automobile		4		---
Total	$	5,227	$	49

	For the Nine Months Ended September 30, 2019
	Average Recorded Investment(1)		Interest Income Recognized
Consumer 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 Year Ended December 31, 2019
	Average Recorded Investment(1)		Interest Income Recognized
Consumer Real Estate(2)
Equity lines	$	98	$	6
Residential closed-end junior liens		225		11
Investor-owned residential real estate		439		17
Commercial Real Estate(2)
Multifamily real estate		284		12
Commercial real estate, owner occupied		913		41
Commercial real estate, other		2,435		59
Commercial Non-Real Estate(2)
Commercial and industrial		962		25
Consumer Non-Real Estate(2)
Automobile		3		---
Total	$	5,359	$	171

Financing Receivable, Past Due [Table Text Block]

September 30, 2020
	30 – 89 Days Past Due and Accruing		90 or More Days Past Due		90 or More Days Past Due and Accruing		Nonaccruals(2)
Real Estate Construction(1)
Construction, other	$	18	$	---	$	---	$	---
Consumer Real Estate(1)
Equity Lines		30		19		19		---
Residential closed-end first liens		526		121		39		82
Investor-owned residential real estate		107		---		---		---
Commercial Real Estate(1)
Commercial real estate, owner-occupied		147		582		103		479
Commercial real estate, other		---		654		---		3,041
Commercial Non Real Estate(1)
Commercial and industrial		127		61		61		---
Consumer Non Real Estate(1)
Credit cards		5		2		2		---
Automobile		170		---		---		---
Other consumer loans		165		12		12		---
Total	$	1,295	$	1,451	$	236	$	3,602

December 31, 2019
	30 – 89 Days Past Due and Accruing		90 or More Days Past Due		90 or More Days Past Due and Accruing		Nonaccruals(2)
Real Estate Construction(1)
Construction, other	$	19	$	---	$	---	$	---
Consumer Real Estate(1)
Residential closed-end first liens		499		210		188		22
Residential closed-end junior liens		83		---		---		---
Investor-owned residential real estate		---		264		---		264
Commercial Real Estate(1)
Multifamily real estate		94		---		---		---
Commercial real estate, owner occupied		---		287		---		514
Commercial real estate, other		---		---		---		2,435
Commercial Non-Real Estate(1)
Commercial and industrial		45		153		17		136
Consumer Non-Real Estate(1)
Credit cards		4		---		---		---
Automobile		256		14		14		4
Other consumer loans		70		12		12		---
Total	$	1,070	$	940	$	231	$	3,375

Financing Receivable Credit Quality Indicators [Table Text Block]

	Pass(1)		Special Mention(1)		Classified(1)
Real Estate Construction
Construction, 1-4 family residential	$	7,052	$	---	$	---
Construction, other		29,942		---		---
Consumer Real Estate
Equity lines		14,710		---		19
Closed-end first liens		87,555		67		344
Closed-end junior liens		3,530		---		---
Investor-owned residential real estate		72,077		---		---
Commercial Real Estate
Multifamily residential real estate		83,413		269		---
Commercial real estate owner-occupied		152,188		---		143
Commercial real estate, other		153,804		---		---
Commercial Non Real Estate
Commercial and industrial		99,984		---		61
Public Sector and IDA
State and political subdivisions		59,035		---		---
Consumer Non Real Estate
Credit cards		4,676		---		---
Automobile		12,620		---		---
Other consumer		16,309		---		6
Total	$	796,895	$	336	$	573

	Pass(1)		Special Mention(1)		Classified(1)
Real Estate Construction
Construction, 1-4 family residential	$	7,590	$	---	$	---
Construction, other		34,713		---		---
Consumer Real Estate
Equity lines		16,435		---		---
Residential closed-end first liens		94,814		---		517
Residential closed-end junior liens		3,861		---		---
Investor-owned residential real estate		65,063		---		23
Commercial Real Estate
Multifamily residential real estate		87,934		---		94
Commercial real estate owner-occupied		127,937		---		164
Commercial real estate, other		145,636		---		---
Commercial Non-Real Estate
Commercial and industrial		45,387		135		136
Public Sector and IDA
State and political subdivisions		63,764		---		---
Consumer Non-Real Estate
Credit cards		5,703		---		---
Automobile		14,810		---		19
Other consumer		13,995		---		8
Total	$	727,642	$	135	$	961

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

	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