Note 4 - Loans Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	December 31,
	2023					2022
(Dollars in thousands)	Balance		% of Total Gross Loans			Balance		% of Total Gross Loans
Real Estate Loans:
Construction	$	104,508		16.5	%	$	112,794		20.1	%
Residential Mortgage		172,883		27.2	%		110,057		19.6	%
Commercial		264,802		41.7	%		252,154		44.9	%
Commercial and Agricultural Loans		33,286		5.3	%		30,648		5.5	%
Consumer Loans:
Home Equity Lines of Credit ("HELOC")		34,497		5.4	%		31,737		5.7	%
Other Consumer Loans		24,520		3.9	%		23,598		4.2	%
Total Loans Held For Investment, Gross		634,496		100.0	%		560,988		100.0	%
Less:
Allowance For Credit Losses		12,569					11,178
Deferred Loan Fees		365					806
		12,934					11,984
Loans Receivable Held For Investment, Net	$	621,562				$	549,004

Financing Receivable Credit Quality Indicators [Table Text Block]

	December 31, 2023
	Term Loans by Year of Origination
(Dollars in thousands)	2023		2022		2021		2020		2019		Prior		Revolving		Total
Real Estate - Construction
Pass	$	31,811	$	21,125	$	15,431	$	1,518	$	617	$	1,322	$	5,089	$	76,913
Caution		4,073		14,381		1,192		3,148		275		333		150		23,552
Special Mention		—		29		—		—		1,072		457		—		1,558
Substandard		143		310		333		133		1,474		92		—		2,485
Total Real Estate - Construction		36,027		35,845		16,956		4,799		3,438		2,204		5,239		104,508
Current Period Gross Write-Offs		—		—		—		—		—		1		—		1
Real Estate - Mortgage
Pass		28,352		36,426		12,290		14,164		3,991		22,239		9,708		127,170
Caution		15,050		10,397		5,954		1,497		1,546		4,134		149		38,727
Special Mention		2,291		158		430		394		—		190		—		3,463
Substandard		574		—		618		—		48		2,283		—		3,523
Total Real Estate - Mortgage		46,267		46,981		19,292		16,055		5,585		28,846		9,857		172,883
Current Period Gross Write-Offs		—		—		—		—		—		—		—		—
Real Estate - Commercial
Pass		12,702		48,077		49,377		16,593		17,806		52,848		2,375		199,778
Caution		16,951		4,880		4,212		5,197		12,831		8,468		20		52,559
Special Mention		213		900		452		408		—		5,485		100		7,558
Substandard		—		342		57		—		—		4,508		—		4,907
Total Real Estate - Commercial		29,866		54,199		54,098		22,198		30,637		71,309		2,495		264,802
Current Period Gross Write-Offs		—		—		—		—		—		—		—		—
Commercial and Agricultural
Pass		4,763		5,991		6,672		643		348		2,128		4,205		24,750
Caution		3,732		1,131		1,715		67		16		207		816		7,684
Special Mention		458		22		100		9		7		90		—		686
Substandard		—		—		—		1		—		62		103		166
Total Commercial and Agricultural		8,953		7,144		8,487		720		371		2,487		5,124		33,286
Current Period Gross Write-Offs		—		—		16		—		—		—		—		16
Home Equity Lines of Credit
Pass		—		—		—		—		—		—		27,192		27,192
Caution		—		—		—		—		—		—		6,290		6,290
Special Mention		—		—		—		—		—		—		401		401
Substandard		—		—		—		—		—		—		614		614
Total Home Equity Lines of Credit		—		—		—		—		—		—		34,497		34,497
Current Period Gross Write-Offs		—		—		—		—		—		—		1		1
Other Consumer
Pass		6,543		3,874		1,580		740		190		63		4,922		17,912
Caution		2,316		1,975		911		468		137		51		295		6,153
Special Mention		77		123		—		—		—		—		6		206
Substandard		67		36		73		48		10		6		9		249
Total Other Consumer		9,003		6,008		2,564		1,256		337		120		5,232		24,520
Current Period Gross Write-Offs		—		23		17		17		—		11		89		157
Total Loans	$	130,116	$	150,177	$	101,397	$	45,028	$	40,368	$	104,966	$	62,444	$	634,496
Total Current Period Gross Write-Offs	$	-	$	23	$	33	$	17	$	-	$	12	$	90	$	175

	Pass		Caution		Special Mention		Substandard		Total Loans
Construction Real Estate	$	91,564	$	18,838	$	2,014	$	378	$	112,794
Residential Real Estate		84,028		22,373		888		2,768		110,057
Commercial Real Estate		196,063		47,821		3,271		4,999		252,154
Commercial and Agricultural		25,384		4,593		371		300		30,648
Consumer HELOC		25,694		5,018		402		623		31,737
Other Consumer		16,515		6,725		179		179		23,598
Total Loans	$	439,248	$	105,368	$	7,125	$	9,247	$	560,988

Financing Receivable, Past Due [Table Text Block]

	December 31, 2023
	30-59 Days		60-89 Days		90 Days or						Total Loans
(Dollars in thousands)	Past Due		Past Due		More Past Due		Total Past Due		Current		Receivable
Construction Real Estate	$	971	$	—	$	643	$	1,614	$	102,894	$	104,508
Residential Real Estate		1,103		47		240		1,390		171,493		172,883
Commercial Real Estate		500		519		336		1,355		263,447		264,802
Commercial and Agricultural		81		1		2		84		33,202		33,286
Consumer HELOC		347		64		21		432		34,065		34,497
Other Consumer		273		138		46		457		24,063		24,520
Total	$	3,275	$	769	$	1,288	$	5,332	$	629,164	$	634,496

	December 31, 2022
	30-59 Days		60-89 Days		90 Days or						Total Loans
(Dollars in thousands)	Past Due		Past Due		More Past Due		Total Past Due		Current		Receivable
Construction Real Estate	$	—	$	—	$	100	$	100	$	112,694	$	112,794
Residential Real Estate		1,557		—		472		2,029		108,028		110,057
Commercial Real Estate		2,671		89		354		3,114		249,040		252,154
Commercial and Agricultural		6		2		55		63		30,585		30,648
Consumer HELOC		199		—		74		273		31,464		31,737
Other Consumer		272		79		17		368		23,230		23,598
Total	$	4,705	$	170	$	1,072	$	5,947	$	555,041	$	560,988

Financing Receivable, Nonaccrual [Table Text Block]

	CECL						Incurred Loss
	December 31, 2023						December 31, 2022
	Nonaccrual Loans		Nonaccrual Loans		Total
(Dollars in thousands)		with No Allowance		with an Allowance		Nonaccrual Loans		Nonaccrual Loans
Construction Real Estate	$	868	$	—	$	868	$	115
Residential Real Estate		1,307		—		1,307		1,545
Commercial Real Estate		4,125		—		4,125		4,282
Commercial and Agricultural		50		—		50		113
Consumer HELOC		413		—		413		188
Other Consumer		62		—		62		29
Total Nonaccrual Loans	$	6,825	$	—	$	6,825	$	6,272

Financing Receivable, Accrued Interest, Writeoff [Table Text Block]

	For the Year Ended
(Dollars in thousands)	December 31, 2023
Construction Real Estate	$	22
Residential Real Estate		7
Commercial Real Estate		1
Commercial and Agricultural		1
Consumer HELOC		—
Other Consumer		3
Total Loans	$	34

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

	For the Year Ended December 31, 2023
	Real Estate								Commercial and			Consumer
(Dollars in thousands)	Construction			Residential		Commercial			Agricultural			HELOC			Other			Total
Beginning Balance	$	2,323		$	2,124	$	4,805		$	875		$	599		$	452		$	11,178
Adjustment to Allowance for Credit Loss on Adoption of ASU 2016-13		264			462		(341	)		112			108			179			784
Provision for (Reversal of) Credit Losses		(775	)		911		569			(189	)		(13	)		98			601
Charge-Offs		(1	)		—		—			(16	)		(1	)		(157	)		(175	)
Recoveries		17			54		19			26			38			27			181
Ending Balance	$	1,828		$	3,551	$	5,052		$	808		$	731		$	599		$	12,569

	For the Year Ended December 31, 2022
	Real Estate								Commercial and			Consumer
(Dollars in thousands)	Construction			Residential		Commercial			Agricultural			HELOC		Other			Total
Beginning Balance	$	2,401		$	1,663	$	4,832		$	1,242		$	518	$	431		$	11,087
Provision for (Reversal of) Credit Losses		(113	)		415		(160	)		(305	)		30		133			—
Charge-Offs		—			—		—			(105	)		—		(162	)		(267	)
Recoveries		35			46		133			43			51		50			358
Ending Balance	$	2,323		$	2,124	$	4,805		$	875		$	599	$	452		$	11,178

	Allowance For Loan Losses						Loans Receivable
(Dollars in thousands)	Individually Evaluated For Impairment		Collectively Evaluated For Impairment		Total		Individually Evaluated For Impairment		Collectively Evaluated For Impairment		Total
Construction Real Estate	$	—	$	2,323	$	2,323	$	115	$	112,679	$	112,794
Residential Real Estate		—		2,124		2,124		1,089		108,968		110,057
Commercial Real Estate		—		4,805		4,805		4,282		247,872		252,154
Commercial and Agricultural		—		875		875		31		30,617		30,648
Consumer HELOC		—		599		599		49		31,688		31,737
Other Consumer		—		452		452		—		23,598		23,598
Total	$	—	$	11,178	$	11,178	$	5,566	$	555,422	$	560,988

	Year Ended December 31, 2023
(Dollars in thousands)		Allowance for Credit Losses - Unfunded Commitments
Beginning Balance	$	—
Adjustment to allowance for unfunded commitments for adoption of ASU 2016-13		1,214
Reversal of provision for unfunded commitments		(355	)
Ending Balance	$	859

Schedule of Amortized Cost Basis of Collateral Dependent Loans [Table Text Block]

(Dollars in thousands)	December 31, 2023
Construction Real Estate	$	643
Residential Real Estate		668
Commercial Real Estate		3,567
Commercial and Agricultural		—
Consumer HELOC		332
Other Consumer		—
Total	$	5,210

Summary of Impaired Financing Receivables [Table Text Block]

	December 31, 2022
			Unpaid				Average		Interest
	Recorded		Principal		Related		Recorded		Income
Impaired Loans (Dollars in thousands)	Investment		Balance		Allowance		Investment		Recognized
Construction Real Estate	$	115	$	115	$	—	$	117	$	—
Residential Real Estate		1,089		1,626		—		1,133		—
Commercial Real Estate		4,282		4,282		—		4,382		—
Commercial and Agricultural		31		926		—		31		—
Consumer HELOC		49		49		—		52		—
Other Consumer		—		—		—		—		—
Total	$	5,566	$	6,998	$	—	$	5,715	$	—