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Note 8 - Loans Receivable, Net - Allowance for Credit Loss (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Jan. 01, 2023
Dec. 31, 2022
Balance $ 12,283,325 $ 11,197,954 $ 11,177,753 $ 11,087,164    
(Reversal of) Provision for Credit Losses 50,000   376,000      
Charge-Offs (53,513) (54,192) (143,071) (97,884)    
Recoveries 68,313 155,083 153,249 309,565    
Balance 12,348,125 11,298,845 12,348,125 11,298,845    
Provision for Credit Losses 0 0 221,000 0    
Individually evaluated for impairment           $ 0
Collectively evaluated for impairment           11,177,753
Held for investment, allowance for credit loss 12,348,125 11,298,845 12,348,125 11,298,845   11,177,753
Individually evaluated for impairment           5,565,878
Collectively evaluated for impairment           555,422,025
Loans 609,783,265   609,783,265     560,987,903
Ending Balance 173,100,000   173,100,000      
Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     784,194      
Held for investment, allowance for credit loss           784,194
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Held for investment, allowance for credit loss         $ 784,000  
Unfunded Loan Commitment [Member]            
Beginning Balance 1,108,614   0      
Reversal of provision for unfunded commitments (50,000)   (155,000)      
Ending Balance 1,058,614   1,058,614      
Unfunded Loan Commitment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Beginning Balance     1,213,614      
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]            
Balance 2,200,850 2,104,386 2,323,397 2,401,196    
(Reversal of) Provision for Credit Losses (55,278)   (449,432)      
Charge-Offs 0 0 (1,270) 0    
Recoveries 3,911 15,460 13,051 31,023    
Balance 2,149,483 2,219,458 2,149,483 2,219,458    
Provision for Credit Losses   99,612   (212,761)    
Individually evaluated for impairment           0
Collectively evaluated for impairment           2,323,397
Held for investment, allowance for credit loss 2,149,483 2,219,458 2,149,483 2,219,458   2,323,397
Individually evaluated for impairment           114,630
Collectively evaluated for impairment           112,679,064
Loans 101,493,816   101,493,816     112,793,694
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     263,737      
Held for investment, allowance for credit loss           263,737
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member]            
Balance 3,260,891 1,870,696 2,124,835 1,663,423    
(Reversal of) Provision for Credit Losses 236,084   896,261      
Charge-Offs 0 0 0 0    
Recoveries 31,317 9,678 45,317 37,609    
Balance 3,528,292 1,862,871 3,528,292 1,862,871    
Provision for Credit Losses   (17,503)   161,839    
Individually evaluated for impairment           0
Collectively evaluated for impairment           2,124,835
Held for investment, allowance for credit loss 3,528,292 1,862,871 3,528,292 1,862,871   2,124,835
Individually evaluated for impairment           1,089,308
Collectively evaluated for impairment           108,967,665
Loans 159,980,843   159,980,843     110,056,973
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     461,879      
Held for investment, allowance for credit loss           461,879
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]            
Balance 4,427,006 4,736,314 4,804,282 4,832,440    
(Reversal of) Provision for Credit Losses (117,370)   (164,187)      
Charge-Offs 0 0 0 0    
Recoveries 5,016 77,479 15,049 126,958    
Balance 4,314,652 4,858,457 4,314,652 4,858,457    
Provision for Credit Losses   44,664   (100,941)    
Individually evaluated for impairment           0
Collectively evaluated for impairment           4,804,282
Held for investment, allowance for credit loss 4,314,652 4,858,457 4,314,652 4,858,457   4,804,282
Individually evaluated for impairment           4,281,702
Collectively evaluated for impairment           247,872,773
Loans 256,175,825   256,175,825     252,154,475
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     (340,492)      
Held for investment, allowance for credit loss           (340,492)
Commercial and Agricultural Loans [Member]            
Balance 1,102,070 1,403,818 874,092 1,241,828    
(Reversal of) Provision for Credit Losses (75,644)   44,001      
Charge-Offs 0 0 (15,880) 0    
Recoveries 6,866 1,281 18,627 26,109    
Balance 1,033,292 1,287,580 1,033,292 1,287,580    
Provision for Credit Losses   (117,519)   19,643    
Individually evaluated for impairment           0
Collectively evaluated for impairment           874,092
Held for investment, allowance for credit loss 1,033,292 1,287,580 1,033,292 1,287,580   874,092
Individually evaluated for impairment           31,446
Collectively evaluated for impairment           30,616,529
Loans 34,404,989   34,404,989     30,647,975
Commercial and Agricultural Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     112,452      
Held for investment, allowance for credit loss           112,452
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member]            
Balance 654,278 606,847 598,807 517,512    
(Reversal of) Provision for Credit Losses 690   (76,130)      
Charge-Offs 0 0 (1,488) 0    
Recoveries 11,360 38,190 37,591 45,776    
Balance 666,328 607,356 666,328 607,356    
Provision for Credit Losses   (37,681)   44,068    
Individually evaluated for impairment           0
Collectively evaluated for impairment           598,807
Held for investment, allowance for credit loss 666,328 607,356 666,328 607,356   598,807
Individually evaluated for impairment           48,792
Collectively evaluated for impairment           31,687,884
Loans 33,318,762   33,318,762     31,736,676
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     107,548      
Held for investment, allowance for credit loss           107,548
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member]            
Balance 638,230 475,893 452,340 430,765    
(Reversal of) Provision for Credit Losses 61,518   125,487      
Charge-Offs (53,513) (54,192) (124,433) (97,884)    
Recoveries 9,843 12,995 23,614 42,090    
Balance 656,078 463,123 656,078 463,123    
Provision for Credit Losses   28,427   88,152    
Individually evaluated for impairment           0
Collectively evaluated for impairment           452,340
Held for investment, allowance for credit loss 656,078 $ 463,123 656,078 $ 463,123   452,340
Individually evaluated for impairment           0
Collectively evaluated for impairment           23,598,110
Loans $ 24,409,030   24,409,030     23,598,110
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]            
Balance     $ 179,070      
Held for investment, allowance for credit loss           $ 179,070