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

9 Months Ended

Sep. 30, 2021

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, 2021
	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, 2020	$	503		$	2,165		$	3,853		$	670		$	339		$	555		$	396		$	8,481
Charge-offs		-			(13	)		-			(526	)		-			(151	)		-			(690	)
Recoveries		-			19			86			31			-			109			-			245
Provision for (recovery of) loan losses		(5	)		(203	)		(776	)		743			(27	)		(39	)		(31	)		(338	)
Balance, September 30, 2021	$	498		$	1,968		$	3,163		$	918		$	312		$	474		$	365		$	7,698

	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 Year Ended December 31, 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		-		(85	)		(15	)		(372	)		-			(248	)		-		(720	)
Recoveries		-		18			145			9			-			175			-		347
Provision for (recovery of) loan losses		103		337			1,164			478			(139	)		(22	)		70		1,991
Balance, December 31, 2020	$	503	$	2,165		$	3,853		$	670		$	339		$	555		$	396	$	8,481

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

	Allowance for Loan Losses as of September 30, 2021
	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	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Collectively evaluated for impairment		498		1,968		3,163		918		312		474		365		7,698
Total	$	498	$	1,968	$	3,163	$	918	$	312	$	474	$	365	$	7,698

	Allowance for Loan Losses as of December 31, 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	$	-	$	73	$	-	$	-	$	-	$	75
Collectively evaluated for impairment		503		2,163		3,853		597		339		555		396		8,406
Total	$	503	$	2,165	$	3,853	$	670	$	339	$	555	$	396	$	8,481

	Loans as of September 30, 2021
	Real Estate Construction		Consumer Real Estate		Commercial Real Estate		Commercial Non Real Estate		Public Sector and IDA		Consumer Non Real Estate		Total
Individually evaluated for impairment	$	-	$	192	$	5,583	$	308	$	-	$	1	$	6,084
Collectively evaluated for impairment		50,883		204,688		398,257		58,774		48,345		31,575		792,522
Total	$	50,883	$	204,880	$	403,840	$	59,082	$	48,345	$	31,576	$	798,606

	Loans as of December 31, 2020
	Real Estate Construction		Consumer Real Estate		Commercial Real Estate		Commercial Non Real Estate		Public Sector and IDA		Consumer Non Real Estate		Total
Individually evaluated for impairment	$	-	$	194	$	3,856	$	851	$	-	$	2	$	4,903
Collectively evaluated for impairment		42,266		181,588		389,259		77,920		40,983		33,108		765,124
Total	$	42,266	$	181,782	$	393,115	$	78,771	$	40,983	$	33,110	$	770,027

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,
	2021			2020			2020
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs(1)		0.97	%		1.05	%		1.10	%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs(2)		0.08	%		0.07	%		0.05	%

Schedule of Nonperforming Assets [Table Text Block]

	September 30,						December 31,
	2021			2020			2020
Nonperforming assets:
Nonaccrual loans	$	39		$	736		$	846
Restructured loans in nonaccrual		3,075			2,866			2,839
Total nonperforming loans		3,114			3,602			3,685
Other real estate owned, net		957			1,553			1,553
Total nonperforming assets	$	4,071		$	5,155		$	5,238
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned		0.51	%		0.64	%		0.68	%
Ratio of allowance for loan losses to nonperforming loans(1)		247.21	%		233.98	%		230.15	%

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

	September 30,						December 31,
	2021			2020			2020
Loans past due 90 days or more and still accruing	$	62		$	236		$	17
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	%		0.03	%		0.00	%
Accruing restructured loans	$	3,009		$	1,426		$	1,410
Impaired loans:
Impaired loans with no valuation allowance	$	6,084		$	3,939		$	3,858
Impaired loans with a valuation allowance		-			1,056			1,045
Total impaired loans	$	6,084		$	4,995		$	4,903
Valuation allowance		-			(104	)		(75	)
Impaired loans, net of allowance	$	6,084		$	4,891		$	4,828
Average recorded investment in impaired loans(1)	$	6,108		$	5,227		$	5,093
Interest income recognized on impaired loans, after designation as impaired	$	175		$	49		$	54
Amount of income recognized on a cash basis	$	-		$	-		$	-

Impaired Financing Receivables [Table Text Block]

	Impaired Loans as of September 30, 2021
	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	$	192	$	192	$	192	$	-	$	-
Commercial Real Estate(2)
Commercial real estate, owner-occupied		3,481		2,861		2,861		-		-
Commercial real estate, other		2,722		2,722		2,722		-		-
Commercial Non Real Estate(2)
Commercial and industrial		313		308		308		-		-
Consumer Non Real Estate(2)
Automobile		1		1		1		-		-
Total	$	6,709	$	6,084	$	6,084	$	-	$	-

	Impaired Loans as of December 31, 2020
	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	$	194	$	194	$	-	$	194	$	2
Commercial Real Estate(2)
Commercial real estate, owner occupied		3,752		3,202		3,202		-		-
Commercial real estate, other		654		654		654		-		-
Commercial Non-Real Estate(2)
Commercial and industrial		851		851		-		851		73
Consumer Non-Real Estate(2)
Automobile		2		2		2		-		-
Total	$	5,453	$	4,903	$	3,858	$	1,045	$	75

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

	For the Nine Months Ended September 30, 2021
	Average Recorded Investment(1)		Interest Income Recognized
Consumer Real Estate(2)
Investor-owned residential real estate	$	193	$	9
Commercial Real Estate(2)
Commercial real estate, owner occupied		2,866		72
Commercial real estate, other		2,724		83
Commercial Non Real Estate(2)
Commercial and industrial		324		11
Consumer Non Real Estate(2)
Automobile		1		-
Total	$	6,108	$	175

	For the Year Ended December 31, 2020
	Average Recorded Investment(1)		Interest Income Recognized
Consumer Real Estate(2)
Investor-owned residential real estate	$	196	$	13
Commercial Real Estate(2)
Commercial real estate, owner occupied		3,217		19
Commercial real estate, other		790		-
Commercial Non-Real Estate(2)
Commercial and industrial		887		22
Consumer Non-Real Estate(2)
Automobile		3		-
Total	$	5,093	$	54

Financing Receivable, Past Due [Table Text Block]

September 30, 2021
	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	$	115	$	-	$	-	$	-
Consumer Real Estate(1)
Equity lines		29		-		-		-
Residential closed-end first liens		489		39		39		-
Investor-owned residential real estate		102		-		-		-
Commercial Real Estate(1)				-		-		-
Commercial real estate, owner-occupied		147		445		-		2,767
Commercial real estate, other		-		-		-		-
Commercial Non Real Estate(1)
Commercial and industrial		29		318		10		347
Consumer Non Real Estate(1)
Credit cards		3		1		1		-
Automobile		91		-		-		-
Other consumer loans		218		12		12		-
Total	$	1,223	$	815	$	62	$	3,114

December 31, 2020
	30 – 89 Days Past Due and Accruing		90 or More Days Past Due		90 or More Days Past Due and Accruing		Nonaccruals(2)
Consumer Real Estate(1)
Residential closed-end first liens	$	365	$	62	$	-	$	62
Investor-owned residential real estate		106		-		-		-
Commercial Real Estate(1)
Commercial real estate, owner occupied		15		571		-		2,941
Commercial real estate, other		-		654		-		654
Commercial Non-Real Estate(1)
Commercial and industrial		730		27		-		28
Consumer Non-Real Estate(1)
Credit cards		7		3		3		-
Automobile		144		1		1		-
Other consumer loans		130		13		13		-
Total	$	1,497	$	1,331	$	17	$	3,685

Financing Receivable Credit Quality Indicators [Table Text Block]

September 30, 2021
	Pass(1)		Special Mention(1)		Classified(1)
Real Estate Construction
Construction, 1-4 family residential	$	10,498	$	-	$	-
Construction, other		40,385		-		-
Consumer Real Estate
Equity lines		13,962		-		-
Closed-end first liens		106,806		-		284
Closed-end junior liens		2,773		-		-
Investor-owned residential real estate		80,244		619		-
Commercial Real Estate
Multifamily residential real estate		106,368		-		-
Commercial real estate owner-occupied		137,965		-		36
Commercial real estate, other		150,131		3,757		-
Commercial Non Real Estate
Commercial and industrial		58,726		-		48
Public Sector and IDA
States and political subdivisions		48,345		-		-
Consumer Non Real Estate
Credit cards		4,270		-		-
Automobile		11,653		-		-
Other consumer		15,528		-		124
Total	$	787,654	$	4,376	$	492

December 31, 2020
	Pass(1)		Special Mention(1)		Classified(1)
Real Estate Construction
Construction, 1-4 family residential	$	8,195	$	-	$	-
Construction, other		34,071		-		-
Consumer Real Estate
Equity lines		13,903		-		-
Residential closed-end first liens		92,241		66		284
Residential closed-end junior liens		3,003		-		-
Investor-owned residential real estate		71,450		641		-
Commercial Real Estate
Multifamily residential real estate		87,455		265		-
Commercial real estate owner-occupied		146,900		543		140
Commercial real estate, other		147,436		6,520		-
Commercial Non-Real Estate
Commercial and industrial		77,892		-		28
Public Sector and IDA
States and political subdivisions		40,983		-		-
Consumer Non-Real Estate
Credit cards		4,665		-		-
Automobile		12,024		-		6
Other consumer		16,398		-		15
Total	$	756,616	$	8,035	$	473

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

	Restructurings That Occurred During the Nine Months Ended September 30, 2021
	Number of Contracts		Pre-Modification Outstanding Principal Balance		Post-Modification Outstanding Principal Balance
Commercial Real Estate
Commercial real estate owner-occupied		1	$	102	$	102
Commercial real estate, other		2		2,724		2,724
Total		3	$	2,826	$	2,826