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Note 8 - Loans Receivable, Net - Allowance for Credit Loss (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2023
Jun. 30, 2022
Jan. 01, 2023
Dec. 31, 2022
Balance $ 12,126,810 $ 11,128,963 $ 11,177,753 $ 11,087,164    
Provision for credit losses 161,000   326,000      
Charge-Offs (38,738) (11,821) (89,558) (43,692)    
Recoveries 34,253 80,812 84,936 154,482    
Balance 12,283,325 11,197,954 12,283,325 11,197,954    
Provision for Credit Losses 221,000 0 221,000 0    
Individually evaluated for impairment           $ 0
Collectively evaluated for impairment           11,177,753
Held for investment, allowance for credit loss 12,283,325 11,197,954 12,283,325 11,197,954   11,177,753
Individually evaluated for impairment           5,565,878
Collectively evaluated for impairment           555,422,025
Loans 601,323,789   601,323,789     560,987,903
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     784,194      
Held for investment, allowance for credit loss         $ 784,000 784,194
Unfunded Loan Commitment [Member]            
Beginning Balance 1,048,614   0      
Reversal of provision for unfunded commitments 60,000   (105,000)      
Unfunded Loan Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Beginning Balance     1,213,614      
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]            
Balance 2,345,958 2,336,583 2,323,397 2,401,196    
Provision for credit losses (149,018)   (394,154)      
Charge-Offs (1,270) 0 (1,270) 0    
Recoveries 5,180 6,961 9,140 15,563    
Balance 2,200,850 2,104,386 2,200,850 2,104,386    
Provision for Credit Losses   (239,158)   (312,373)    
Individually evaluated for impairment           0
Collectively evaluated for impairment           2,323,397
Held for investment, allowance for credit loss 2,200,850 2,104,386 2,200,850 2,104,386   2,323,397
Individually evaluated for impairment           114,630
Collectively evaluated for impairment           112,679,064
Loans 104,251,639   104,251,639     112,793,694
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     263,737      
Held for investment, allowance for credit loss           263,737
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member]            
Balance 3,072,377 1,628,316 2,124,835 1,663,423    
Provision for credit losses 182,914   660,177      
Charge-Offs 0 0 0 0    
Recoveries 5,600 18,220 14,000 27,931    
Balance 3,260,891 1,870,696 3,260,891 1,870,696    
Provision for Credit Losses   224,160   179,342    
Individually evaluated for impairment           0
Collectively evaluated for impairment           2,124,835
Held for investment, allowance for credit loss 3,260,891 1,870,696 3,260,891 1,870,696   2,124,835
Individually evaluated for impairment           1,089,308
Collectively evaluated for impairment           108,967,665
Loans 145,685,427   145,685,427     110,056,973
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     461,879      
Held for investment, allowance for credit loss           461,879
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]            
Balance 4,263,822 4,932,948 4,804,282 4,832,440    
Provision for credit losses 158,167   (46,817)      
Charge-Offs 0 0 0 0    
Recoveries 5,017 30,498 10,033 49,479    
Balance 4,427,006 4,736,314 4,427,006 4,736,314    
Provision for Credit Losses   (227,132)   (145,605)    
Individually evaluated for impairment           0
Collectively evaluated for impairment           4,804,282
Held for investment, allowance for credit loss 4,427,006 4,736,314 4,427,006 4,736,314   4,804,282
Individually evaluated for impairment           4,281,702
Collectively evaluated for impairment           247,872,773
Loans 259,912,832   259,912,832     252,154,475
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     (340,492)      
Held for investment, allowance for credit loss           (340,492)
Commercial and Agricultural Loans [Member]            
Balance 1,130,753 1,242,919 874,092 1,241,828    
Provision for credit losses (35,144)   119,645      
Charge-Offs 0 0 (15,880) 0    
Recoveries 6,461 1,495 11,761 24,828    
Balance 1,102,070 1,403,818 1,102,070 1,403,818    
Provision for Credit Losses   159,404   137,162    
Individually evaluated for impairment           0
Collectively evaluated for impairment           874,092
Held for investment, allowance for credit loss 1,102,070 1,403,818 1,102,070 1,403,818   874,092
Individually evaluated for impairment           31,446
Collectively evaluated for impairment           30,616,529
Loans 34,264,896   34,264,896     30,647,975
Commercial and Agricultural Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     112,452      
Held for investment, allowance for credit loss           112,452
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member]            
Balance 671,526 555,403 598,807 517,512    
Provision for credit losses (20,087)   (76,820)      
Charge-Offs (1,488) 0 (1,488) 0    
Recoveries 4,327 4,877 26,231 7,586    
Balance 654,278 606,847 654,278 606,847    
Provision for Credit Losses   46,567   81,749    
Individually evaluated for impairment           0
Collectively evaluated for impairment           598,807
Held for investment, allowance for credit loss 654,278 606,847 654,278 606,847   598,807
Individually evaluated for impairment           48,792
Collectively evaluated for impairment           31,687,884
Loans 32,367,179   32,367,179     31,736,676
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     107,548      
Held for investment, allowance for credit loss           107,548
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member]            
Balance 642,374 432,794 452,340 430,765    
Provision for credit losses 24,168   63,969      
Charge-Offs (35,980) (11,821) (70,920) (43,692)    
Recoveries 7,668 18,761 13,771 29,095    
Balance 638,230 475,893 638,230 475,893    
Provision for Credit Losses   36,159   59,725    
Individually evaluated for impairment           0
Collectively evaluated for impairment           452,340
Held for investment, allowance for credit loss 638,230 $ 475,893 638,230 $ 475,893   452,340
Individually evaluated for impairment           0
Collectively evaluated for impairment           23,598,110
Loans $ 24,841,816   24,841,816     23,598,110
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]            
Balance     $ 179,070      
Held for investment, allowance for credit loss           $ 179,070