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Note 2 - Loans and Allowance for Credit Losses (Tables)
 6 Months Ended
Jun. 30, 2023
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
  

June 30,

2023

  

December 31,

2022

 

Real estate construction

 $56,984  $54,579 

Consumer real estate

  226,453   221,052 

Commercial real estate

  423,396   437,888 

Commercial non real estate

  56,079   57,652 

Public sector and IDA

  47,791   48,074 

Consumer non real estate

  36,236   33,948 

Gross loans

  846,939   853,193 

Less unearned income and deferred fees and costs

  (398

)

  (449

)

Loans, net of unearned income and deferred fees and costs

 $846,541  $852,744 

Allowance for credit losses on loans

  (10,626

)

  (8,225

)

Total loans, net

 $835,915  $844,519 
Financing Receivable, Past Due [Table Text Block]
  

June 30, 2023

 
  

Accruing

Current

Loans

  

Accruing

Loans

30 – 89 Days

Past Due

  

Accruing

Loans

90 or More

Days Past

Due

  

Nonaccrual

Loans

  

Total Loans

  

Accruing

and

Nonaccrual

90 or More

Days Past

Due

 

Real Estate Construction

                        

Construction, 1-4 family residential

 $14,094  $-  $-  $-  $14,094  $- 

Construction, other

  42,890   -   -   -   42,890   - 

Consumer Real Estate

                        

Equity line

  15,312   50   -   -   15,362   - 

Residential closed-end first liens

  123,820   527   7   87   124,441   94 

Residential closed-end junior liens

  4,085   -   -   -   4,085   - 

Investor-owned residential real estate

  82,243   322   -   -   82,565   - 

Commercial Real Estate

                        

Multifamily residential real estate

  131,192   -   -   -   131,192   - 

Commercial real estate owner-occupied

  115,752   146   -   2,446   118,344   242 

Commercial real estate, other

  173,860   -   -   -   173,860   - 

Commercial Non Real Estate

                        

Commercial and industrial

  55,517   19   1   542   56,079   1 

Public Sector and IDA

                        

States and political subdivisions

  47,791   -   -   -   47,791   - 

Consumer Non-Real Estate

                        

Credit cards

  4,637   6   10   -   4,653   10 

Automobile

  11,539   34   -   -   11,573   - 

Other consumer loans

  19,902   105   3   -   20,010   3 

Total

 $842,634  $1,209  $21  $3,075  $846,939  $350 
  

December 31, 2022

 
  

Accruing

Current

Loans

  

Accruing

Loans

30 – 89 Days

Past Due

  

Accruing

Loans

90 or More

Days Past

Due

  

Nonaccrual

Loans

  

Total Loans

  

Accruing

and

Nonaccrual

90 or More

Days Past

Due

 

Real Estate Construction

                        

Construction, 1-4 family residential

 $12,538  $-  $-  $-  $12,538  $- 

Construction, other

  42,041   -   -   -   42,041   - 

Consumer Real Estate

                        

Equity line

  15,010   16   -   -   15,026   - 

Residential closed-end first liens

  121,807   750   -   91   122,648   91 

Residential closed-end junior liens

  2,446   -   -   -   2,446   - 

Investor-owned residential real estate

  80,524   408   -   -   80,932   - 

Commercial Real Estate

                        

Multifamily residential real estate

  127,312   -   -   -   127,312   - 

Commercial real estate owner-occupied

  126,640   -   -   2,493   129,133   252 

Commercial real estate, other

  181,443   -   -   -   181,443   - 

Commercial Non Real Estate

                        

Commercial and industrial

  57,373   16   -   263   57,652   - 

Public Sector and IDA

                        

States and political subdivisions

  48,074   -   -   -   48,074   - 

Consumer Non-Real Estate

                        

Credit cards

  4,592   3   2   -   4,597   2 

Automobile

  9,833   102   -   -   9,935   - 

Other consumer loans

  19,317   93   6   -   19,416   6 

Total

 $848,950  $1,388  $8  $2,847  $853,193  $351 
  

CECL

  

Incurred Loss

 
  

June 30, 2023

  

December 31, 2022

 
  

Nonaccrual Loans

  

Nonaccrual Loans

 
  

With No

Allowance

  

With an

Allowance

  

Total

     

Consumer Real Estate

                

Residential closed-end first liens

 $-  $87  $87  $91 

Commercial Real Estate

                

Commercial real estate owner-occupied

  -   2,446   2,446   2,493 

Commercial Non Real Estate

                

Commercial and industrial

  -   542   542   263 

Total

 $-  $3,075  $3,075  $2,847 
Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]
  

June 30,

  

December 31,

 
  

2023

  

2022

  

2022

 

Ratio of ACLL to nonaccrual loans

  345.56

%

  270.86

%

  288.90

%

Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs

  0.00

%

  0.00

%

  0.00

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

Activity in the Allowance for Credit Losses on Loans for the Six Months Ended June 30, 2023

 
  

Real Estate Construction

  

Consumer

Real Estate

  

Commercial

Real Estate

  

Commercial

Non Real

Estate

  

Public

Sector and

IDA

  

Consumer Non

Real Estate

  

Unallocated

  

Total

 

Balance, Dec. 31, 2022

 $450  $2,199  $3,642  $930  $319  $506  $179  $8,225 

Adoption of ASU 2016-13

  (21

)

  1,261   700   216   (15

)

  72   129   2,342 

Charge-offs

  -   (17

)

  -   (11

)

  -   (132

)

  -   (160

)

Recoveries

  -   102   25   3   -   77   -   207 

Provision for (recovery of) credit losses

  47   (180

)

  (26

)

  78   (3

)

  70   26   12 

Balance, June 30, 2023

 $476  $3,365  $4,341  $1,216  $301  $593  $334  $10,626 
  

Activity in the Allowance for Loan Losses for the Six Months Ended June 30, 2022

 
  

Real Estate Construction

  

Consumer

Real Estate

  

Commercial

Real Estate

  

Commercial

Non Real

Estate

  

Public

Sector and

IDA

  

Consumer Non

Real Estate

  

Unallocated

  

Total

 

Balance, Dec. 31, 2021

 $422  $1,930  $3,121  $1,099  $297  $444  $361  $7,674 

Charge-offs

  -   -   -   (2

)

  -   (133

)

  -   (135

)

Recoveries

  -   -   24   6   -   56   -   86 

Provision for (recovery of) loan losses

  285   189   325   (307

)

  39   95   (182

)

  444 

Balance, June 30, 2022

 $707  $2,119  $3,470  $796  $336  $462  $179  $8,069 
  

Activity in the Allowance for Loan Losses for the Year Ended December 31, 2022

 
  

Real Estate Construction

  

Consumer

Real Estate

  

Commercial

Real Estate

  

Commercial

Non Real

Estate

  

Public

Sector and

IDA

  

Consumer Non

Real Estate

  

Unallocated

  

Total

 

Balance, Dec. 31, 2021

 $422  $1,930  $3,121  $1,099  $297  $444  $361  $7,674 

Charge-offs

  -   (13

)

  -   (2

)

  -   (352

)

  -   (367

)

Recoveries

  -   29   49   11   -   123   -   212 

Provision for (recovery of) loan losses

  28   253   472   (178

)

  22   291   (182

)

  706 

Balance, Dec. 31, 2022

 $450  $2,199  $3,642  $930  $319  $506  $179  $8,225 
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]
  

Allowance for Credit Losses on Loans as of June 30, 2023

 
  

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

 $-  $80  $552  $307  $-  $1  $-  $940 

Collectively evaluated

  476   3,285   3,789   909   301   592   334   9,686 

Total

 $476  $3,365  $4,341  $1,216  $301  $593  $334  $10,626 
  

Allowance for Loan Losses as of December 31, 2022

 
  

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

 $-  $-  $-  $-  $-  $-  $-  $- 

Collectively evaluated

  450   2,199   3,642   930   319   506   179   8,225 

Total

 $450  $2,199  $3,642  $930  $319  $506  $179  $8,225 
  

Loans as of June 30, 2023

 
  

Real Estate Construction

  

Consumer

Real Estate

  

Commercial

Real Estate

  

Commercial

Non Real

Estate

  

Public

Sector and

IDA

  

Consumer Non

Real Estate

  

Total

 

Individually evaluated

 $293  $1,029  $8,847  $548  $-  $8  $10,725 

Collectively evaluated

  56,691   225,424   414,549   55,531   47,791   36,228   836,214 

Total

 $56,984  $226,453  $423,396  $56,079  $47,791  $36,236  $846,939 
  

Loans as of December 31, 2022

 
  

Real Estate Construction

  

Consumer

Real Estate

  

Commercial

Real Estate

  

Commercial

Non Real

Estate

  

Public

Sector and

IDA

  

Consumer Non-

Real Estate

  

Total

 

Individually evaluated

 $-  $186  $2,583  $263  $-  $-  $3,032 

Collectively evaluated

  54,579   220,866   435,305   57,389   48,074   33,948   850,161 

Total

 $54,579  $221,052  $437,888  $57,652  $48,074  $33,948  $853,193 
Schedule of Ratios for Allowance for Loan Losses [Table Text Block]
  

As of and for the

 
  

Six Months Ended

June 30,

  

Year Ended

December 31,

 
  

2023

  

2022

  

2022

 

Ratio of ACLL to the end of period loans, net of unearned income and deferred fees and costs

  1.26

%

  0.95

%

  0.96

%

Ratio of net charge-offs (recoveries), annualized, to average loans, net of unearned income and deferred fees and costs

  (0.01

)%

  0.01

%

  0.02

%
Impaired Financing Receivables [Table Text Block]
  

Individually Evaluated Loans under Incurred Loss as of December 31, 2022

 
  

Principal

Balance

  

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

                    

Investor-owned residential real estate

 $186  $186  $186  $-  $- 

Commercial Real Estate

                    

Commercial real estate, owner occupied

  3,248   2,583   2,583   -   - 

Commercial Non Real Estate

                    

Commercial and industrial

  285   263   263   -   - 

Total

 $3,719  $3,032  $3,032  $-  $- 
Impaired Financing Receivable Average Investment And Interest Income [Table Text Block]
  

For the Six Months Ended

June 30, 2022

 
  

Average Recorded

Investment(1)

  

Interest Income

Recognized

 

Consumer Real Estate

        

Investor-owned residential real estate

 $189  $6 

Commercial Real Estate

        

Commercial real estate, owner occupied

  2,626   3 

Commercial real estate, other

  2,719   34 

Commercial Non-Real Estate

        

Commercial and industrial

  286   - 

Total

 $5,820  $43 
Financing Receivable, Collateral Dependent Loan [Table Text Block]
  

June 30, 2023

 
Consumer Real Estate   

Residential closed-end first lien

 $7 

Total Loans

 $7 
Financing Receivable Credit Quality Indicators [Table Text Block]
  

Term Loans Amortized Cost Basis by Origination Year

             

Balance at June 30, 2023

 

Prior

  

2019

  

2020

  

2021

  

2022

  

2023

  

Revolving

  

Revolving Loans

Converted to Term

  

Total

 

Construction, residential

                                    

Pass

 $-  $-  $233  $703  $4,294  $1,462  $7,402  $-  $14,094 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $-  $-  $233  $703  $4,294  $1,462  $7,402  $-  $14,094 
                                     

Construction, other

                                    

Pass

 $3,254  $1,201  $1,450  $24,570  $7,247  $3,560  $1,315  $-  $42,597 

Classified

  -   -   -   293   -   -   -   -   293 

Total

 $3,254  $1,201  $1,450  $24,863  $7,247  $3,560  $1,315  $-  $42,890 
                                     

Equity lines

                                    

Pass

 $55  $-  $-  $-  $-  $-  $15,294  $13  $15,362 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $55  $-  $-  $-  $-  $--  $15,294  $13  $15,362 
                                     

Residential closed-end first liens

                                 

Pass

 $34,228  $6,023  $14,971  $32,396  $29,086  $7,433  $-  $-  $124,137 

Classified

  304   -   -   -   -   -   -   -   304 

Total

 $34,532  $6,023  $14,971  $32,396  $29,086  $7,433  $-  $-  $124,441 

YTD gross charge-offs

 $-  $-  $17  $-  $-  $-  $-  $-  $17 
                                     

Residential closed-end junior liens

                                 

Pass

 $1,847  $120  $-  $178  $401  $1,539  $-  $-  $4,085 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $1,847  $120  $-  $178  $401  $1,539  $-  $-  $4,085 
                                     

Investor-owned residential real estate

                                 

Pass

 $23,727  $5,308  $14,842  $20,230  $14,127  $2,210  $1,297  $99  $81,840 

Classified

  725   -   -   -   -   -   -   -   725 

Total

 $24,452  $5,308  $14,842  $20,230  $14,127  $2,210  $1,297  $99  $82,565 
                                     

Multifamily residential real estate

                                 

Pass

 $43,414  $1,839  $11,910  $41,134  $27,216  $5,679  $-  $-  $131,192 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $43,414  $1,839  $11,910  $41,134  $27,216  $5,679  $-  $-  $131,192 
                                     

Commercial real estate, owner occupied

                                 

Pass

 $45,878  $11,389  $23,909  $4,978  $16,843  $3,751  $2,749  $-  $109,497 

Special mention

  6,396   -   -   -   -   -   -   -   6,396 

Classified

  2,451   -   -   -   -   -   -   -   2,451 

Total

 $54,725  $11,389  $23,909  $4,978  $16,843  $3,751  $2,749  $-  $118,344 
                                     

Commercial real estate, other

                                 

Pass

 $71,694  $22,223  $19,489  $36,621  $22,906  $356  $571  $-  $173,860 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $71,694  $22,223  $19,489  $36,621  $22,906  $356  $571  $-  $173,860 
                                     

Commercial and industrial

                                    

Pass

 $6,519  $925  $9,708  $14,654  $7,935  $4,093  $11,697  $-  $55,531 

Classified

  242   -   -   -   6   -   300   -   548 

Total

 $6,761  $925  $9,708  $14,654  $7,941  $4,093  $11,997  $-  $56,079 

YTD gross charge-offs

 $-  $11  $-  $-  $-  $-  $-  $-  $11 
                                     

Public sector and IDA

                                    

Pass

 $21,590  $33  $243  $18,259  $6,540  $1,126  $-  $-  $47,791 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $21,590  $33  $243  $18,259  $6,540  $1,126  $-  $-  $47,791 
                                     

Credit cards

                                    

Pass

 $-  $-  $-  $-  $-  $-  $4,653  $-  $4,653 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $-  $-  $-  $-  $-  $-  $4,653  $-  $4,653 

YTD gross charge-offs

 $-  $-  $-  $-  $-  $-  $19  $-  $19 
                                     

Automobile

                                    

Pass

 $127  $397  $890  $2,153  $3,613  $4,385  $-  $-  $11,565 

Classified

  -   -   -   -   8   -   -   -   8 

Total

 $127  $397  $890  $2,153  $3,621  $4,385  $-  $-  $11,573 

YTD gross charge-offs

 $-  $-  $-  $1  $31  $-  $-  $-  $32 
                                     

Other consumer

                                    

Pass

 $150  $465  $1,118  $2,653  $7,773  $6,774  $1,077  $-  $20,010 

Classified

  -   -   -   -   -   -   -   -   - 

Total

 $150  $465  $1,118  $2,653  $7,773  $6,774  $1,077  $-  $20,010 

YTD gross charge-offs

 $-  $-  $-  $17  $25  $-  $39  $-  $81 
                                     

Total Loans

                                    

Pass

 $252,483  $49,923  $98,763  $198,529  $147,981  $42,368  $46,055  $112  $836,214 

Special Mention

  6,396   -   -   -   -   -   -   -   6,396 

Classified

  3,722   -   -   293   14   -   300   -   4,329 

Total

 $262,601  $49,923  $98,763  $198,822  $147,995  $42,368  $46,355  $112  $846,939 

YTD gross charge-offs

 $-  $11  $17  $18  $56  $-  $58  $-  $160 
  

December 31, 2022

 
  

Pass

  

Special Mention

  

Classified

 

Real Estate Construction

            

Construction, 1-4 family residential

 $12,538  $-  $- 

Construction, other

  41,741   -   300 

Consumer Real Estate

            

Equity lines

  15,026   -   - 

Residential closed-end first liens

  122,187   -   461 

Residential closed-end junior liens

  2,446   -   - 

Investor-owned residential real estate

  80,143   -   603 

Commercial Real Estate

            

Multifamily residential real estate

  127,312   -   - 

Commercial real estate owner-occupied

  126,550   -   - 

Commercial real estate, other

  181,443   -   - 

Commercial Non Real Estate

            

Commercial and industrial

  57,381   -   8 

Public Sector and IDA

            

States and political subdivisions

  48,074   -   - 

Consumer Non-Real Estate

            

Credit cards

  4,597   -   - 

Automobile

  9,932   -   3 

Other consumer

  19,398   -   18 

Total

 $848,768  $-  $1,393 
Financing Receivable, Modified [Table Text Block]
  

Interest Only Payments

  

Amortized

Cost Basis

  

% of Portfolio

  

Financial Effect

Commercial Real Estate

          

Commercial real estate owner-occupied

 $6,396   5.40

%

 

6 months of interest only payments, after which remaining balance will be re-amortized to the contractual maturity date.
Unfunded Loan Commitment [Member]  
Notes Tables  
Financing Receivable, Allowance for Credit Loss [Table Text Block]

Allowance for Credit Losses on Unfunded Commitments

 

Balance, December 31, 2022

 $35 

Adoption of ASU 2016-13

  207 

Recovery of credit losses

  (9

)

Balance, June 30, 2023

 $233