Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4. The following table summarizes loans receivable, net, by category at June 30, 2019 December 31, 2018 : June 30, December 31, (in thousands) 2019 2018 Residential real estate $ 161,572 $ 164,833 Commercial real estate 263,781 262,778 Construction, land acquisition and development 31,686 20,813 Commercial and industrial 159,707 150,962 Consumer 157,878 176,784 State and political subdivisions 36,705 59,037 Total loans, gross 811,329 835,207 Unearned income (61 ) (70 ) Net deferred loan costs 3,152 3,963 Allowance for loan and lease losses (8,945 ) (9,519 ) Loans, net $ 805,475 $ 829,581 FNCB has granted loans, letters of credit and lines of credit to certain of its executive officers and directors as well as to certain of their related parties. For more information about related party transactions, refer to Note 6 FNCB originates one four three six June 30, 2019 , one four $2.3 $4.2 four three six 30, 2018 $2.1 $5.0 three six 30, 2019 $73 $129 $51 $100 2018. June 30, 2019 December 31, 2018 , $419 $820 one four During th e three and six months ended June 30, 2018 , $0.8 $5.7 three six 30, 2018 were $71 $322 no three six June 30, 2019 . $106.2 June 30, 2019 $108.4 December 31, 2018 . FNCB does not There were no six June 30, 2019 . 2, 2018 10 Management evaluates the credit quality of the loan portfolio on an ongoing basis, and performs a formal review of the adequacy of the ALLL on a quarterly basis. This evaluation is inherently subjective, as it requires material estimates that may may may may The following table summarizes activity in the ALLL by loan category for the three six June 30, 2019 2018 Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total Three months ended June 30, 2019: Allowance for loan losses: Beginning balance, April 1, 2019 $ 1,155 $ 3,051 $ 106 $ 2,499 $ 1,963 $ 423 $ 56 $ 9,253 Charge-offs (27 ) - (18 ) (621 ) (457 ) - - (1,123 ) Recoveries 2 14 - 123 329 - - 468 Provisions (credits) 22 364 90 70 4 (212 ) 9 347 Ending balance, June 30, 2019 $ 1,152 $ 3,429 $ 178 $ 2,071 $ 1,839 $ 211 $ 65 $ 8,945 Three months ended June 30, 2018: Allowance for loan losses: Beginning balance, April 1, 2018 $ 1,249 $ 3,342 $ 256 $ 2,505 $ 1,822 $ 388 $ - $ 9,562 Charge-offs - (1,126 ) - (4 ) (180 ) - - (1,310 ) Recoveries 121 2 - 75 129 - - 327 Provisions (credits) (169 ) 889 (5 ) (121 ) 235 51 - 880 Ending balance, June 30, 2018 $ 1,201 $ 3,107 $ 251 $ 2,455 $ 2,006 $ 439 $ - $ 9,459 Six months ended June 30, 2019: Allowance for loan losses: Beginning balance, January 1, 2019 $ 1,175 $ 3,107 $ 188 $ 2,552 $ 2,051 $ 417 $ 29 $ 9,519 Charge-offs (27 ) - (18 ) (760 ) (772 ) - - (1,577 ) Recoveries 6 14 81 207 502 - - 810 Provisions (credits) (2 ) 308 (73 ) 72 58 (206 ) 36 193 Ending balance, June 30, 2019 $ 1,152 $ 3,429 $ 178 $ 2,071 $ 1,839 $ 211 $ 65 $ 8,945 Six months ended June 30, 2018: Allowance for loan losses: Beginning balance, January 1, 2018 $ 1,236 $ 3,499 $ 209 $ 2,340 $ 1,395 $ 355 $ - $ 9,034 Charge-offs (63 ) (1,126 ) - (81 ) (440 ) - - (1,710 ) Recoveries 127 3 30 147 228 - - 535 Provisions (credits) (99 ) 731 12 49 823 84 - 1,600 Ending balance, June 30, 2018 $ 1,201 $ 3,107 $ 251 $ 2,455 $ 2,006 $ 439 $ - $ 9,459 The following table represents the allocation of the ALLL and the related loan balance, by loan category, disaggregated based on the impairment methodology at June 30, 2019 December 31, 2018 : Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total June 30, 2019 Allowance for loan losses: Individually evaluated for impairment $ 12 $ 41 $ - $ 248 $ 1 $ - $ - $ 302 Collectively evaluated for impairment 1,140 3,388 178 1,823 1,838 211 65 8,643 Total $ 1,152 $ 3,429 $ 178 $ 2,071 $ 1,839 $ 211 $ 65 $ 8,945 Loans receivable: Individually evaluated for impairment $ 1,976 $ 9,192 $ 80 $ 935 $ 199 $ - $ - $ 12,382 Collectively evaluated for impairment 159,596 254,589 31,606 158,772 157,679 36,705 - 798,947 Total $ 161,572 $ 263,781 $ 31,686 $ 159,707 $ 157,878 $ 36,705 $ - $ 811,329 December 31, 2018 Allowance for loan losses: Individually evaluated for impairment $ 14 $ 41 $ - $ 600 $ 2 $ - $ - $ 657 Collectively evaluated for impairment 1,161 3,066 188 1,952 2,049 417 29 8,862 Total $ 1,175 $ 3,107 $ 188 $ 2,552 $ 2,051 $ 417 $ 29 $ 9,519 Loans receivable: Individually evaluated for impairment $ 1,847 $ 9,408 $ 82 $ 697 $ 383 $ - $ - $ 12,417 Collectively evaluated for impairment 162,986 253,370 20,731 150,265 176,401 59,037 - 822,790 Total $ 164,833 $ 262,778 $ 20,813 $ 150,962 $ 176,784 $ 59,037 $ - $ 835,207 Credit Quality Indicators – Commercial Loans Management continuously monitors and evaluates the credit quality of FNCB’s commercial loans by regularly reviewing certain credit quality indicators. Management utilizes credit risk ratings as the key credit quality indicator for evaluating the credit quality of FNCB’s loan receivables. FNCB’s loan rating system assigns a degree of risk to commercial loans based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. Management analyzes these non-homogeneous loans individually by grading the loans as to credit risk and probability of collection for each type of loan. Commercial and industrial loans include commercial indirect auto loans which are not not 1. Minimal Risk 2. Above Average Credit Quality 3. Average Risk 4. Acceptable Risk 5. Pass - Watch 6. Special Mention 7. Substandard - Accruing 8. Substandard - Non-Accrual 9. Doubtful 10. Loss This analysis is performed on a quarterly basis using the following definitions for risk ratings: Pass – Assets rated 1 5 no not Special Mention – Assets classified as special mention do not not Substandard – Assets classified as substandard have well defined weaknesses based on objective evidence, and are characterized by the distinct possibility that FNCB will sustain some loss if the deficiencies are not Doubtful – Assets classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that such weaknesses make collection or liquidation in full highly questionable and improbable based on current circumstances. Loss – Assets classified as loss are those considered uncollectible and of such little value that their continuance as assets is not Credit Quality Indicators – Other Loans Certain residential real estate loans, consumer loans, and commercial indirect auto loans are monitored on a pool basis due to their homogeneous nature. Loans that are delinquent 90 The following tables present the recorded investment in loans receivable by loan category and credit quality indicator at June 30, 2019 December 31, 2018 : Credit Quality Indicators June 30, 2019 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 31,731 $ 216 $ 232 $ - $ - $ 32,179 $ 128,480 $ 913 $ 129,393 $ 161,572 Commercial real estate 246,471 6,395 10,916 - - 263,781 - - - 263,781 Construction, land acquisition and development 29,200 - - - - 29,200 2,486 - 2,486 31,686 Commercial and industrial 149,598 2,396 2,109 - - 154,103 5,604 - 5,604 159,707 Consumer 2,685 - - - - 2,685 154,730 463 155,193 157,878 State and political subdivisions 36,679 - - - - 36,679 26 - 26 36,705 Total $ 496,364 $ 9,007 $ 13,257 $ - $ - $ 518,627 $ 291,326 $ 1,376 $ 292,702 $ 811,329 Credit Quality Indicators December 31, 2018 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 33,573 $ 291 $ 154 $ - $ - $ 34,018 $ 130,132 $ 683 $ 130,815 $ 164,833 Commercial real estate 250,674 1,858 10,246 - - 262,778 - - - 262,778 Construction, land acquisition and development 17,704 - 757 - - 18,461 2,352 - 2,352 20,813 Commercial and industrial 137,888 4,193 2,448 - - 144,529 6,421 12 6,433 150,962 Consumer 2,024 - - - - 2,024 174,373 387 174,760 176,784 State and political subdivisions 57,345 1,665 27 - - 59,037 - - - 59,037 Total $ 499,208 $ 8,007 $ 13,632 $ - $ - $ 520,847 $ 313,278 $ 1,082 $ 314,360 $ 835,207 Included in loans receivable are loans for which the accrual of interest income has been discontinued due to deterioration in the financial condition of the borrowers. The recorded investment in these non-accrual loans was $5.3 $4.7 June 30, 2019 December 31, 2018 , 90 six no may may 90 no 90 June 30, 2019 December 31, 2018 . The following tables present the delinquency status of past due and non-accrual loans at June 30, 2019 December 31, 2018 : June 30, 2019 Delinquency Status 0-29 Days 30-59 Days 60-89 Days >/= 90 Days (in thousands) Past Due Past Due Past Due Past Due Total Performing (accruing) loans: Residential real estate $ 159,991 $ 556 $ 25 $ - $ 160,572 Commercial real estate 260,713 194 - - 260,907 Construction, land acquisition and development 31,686 - - - 31,686 Commercial and industrial 158,679 63 - - 158,742 Consumer 155,568 1,482 365 - 157,415 State and political subdivisions 36,705 - - - 36,705 Total performing (accruing) loans 803,342 2,295 390 - 806,027 Non-accrual loans: Residential real estate 743 - - 257 1,000 Commercial real estate 791 - - 2,083 2,874 Construction, land acquisition and development - - - - - Commercial and industrial 686 - - 279 965 Consumer 175 83 70 135 463 State and political subdivisions - - - - - Total non-accrual loans 2,395 83 70 2,754 5,302 Total loans receivable $ 805,737 $ 2,378 $ 460 $ 2,754 $ 811,329 December 31, 2018 Delinquency Status 0-29 Days 30-59 Days 60-89 Days >/= 90 Days (in thousands) Past Due Past Due Past Due Past Due Total Performing (accruing) loans: Residential real estate $ 163,690 $ 319 $ 136 $ - $ 164,145 Commercial real estate 259,904 - - - 259,904 Construction, land acquisition and development 20,813 - - - 20,813 Commercial and industrial 150,108 87 20 - 150,215 Consumer 173,890 2,221 286 - 176,397 State and political subdivisions 59,037 - - - 59,037 Total performing (accruing) loans 827,442 2,627 442 - 830,511 Non-accrual loans: Residential real estate 443 - 136 109 688 Commercial real estate 1,061 - - 1,813 2,874 Construction, land acquisition and development - - - - - Commercial and industrial 677 50 - 20 747 Consumer 91 61 74 161 387 State and political subdivisions - - - - - Total non-accrual loans 2,272 111 210 2,103 4,696 Total loans receivable $ 829,714 $ 2,738 $ 652 $ 2,103 $ 835,207 The following tables present a distribution of the recorded investment, unpaid principal balance and the related allowance for FNCB’s impaired loans, which have been analyzed for impairment under ASC 310, June 30, 2019 December 31, 2018 . $100 not not 450. $100 450 $0.8 June 30, 2019 $0.7 December 31, 2018 . June 30, 2019 Unpaid Recorded Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 538 $ 606 $ - Commercial real estate 6,806 8,838 - Construction, land acquisition and development 80 80 - Commercial and industrial 266 865 - Consumer 25 27 - State and political subdivisions - - - Total impaired loans with no related allowance recorded 7,715 10,416 - With a related allowance recorded: Residential real estate 1,438 1,438 12 Commercial real estate 2,386 2,386 41 Construction, land acquisition and development - - - Commercial and industrial 669 677 248 Consumer 174 174 1 State and political subdivisions - - - Total impaired loans with a related allowance recorded 4,667 4,675 302 Total impaired loans: Residential real estate 1,976 2,044 12 Commercial real estate 9,192 11,224 41 Construction, land acquisition and development 80 80 - Commercial and industrial 935 1,542 248 Consumer 199 201 1 State and political subdivisions - - - Total impaired loans $ 12,382 $ 15,091 $ 302 December 31, 2018 Unpaid Recorded Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 313 $ 375 $ - Commercial real estate 7,149 8,795 - Construction, land acquisition and development 82 82 - Commercial and industrial - - - Consumer 26 28 - State and political subdivisions - - - Total impaired loans with no related allowance recorded 7,570 9,280 - With a related allowance recorded: Residential real estate 1,534 1,534 14 Commercial real estate 2,259 2,259 41 Construction, land acquisition and development - - - Commercial and industrial 697 697 600 Consumer 357 357 2 State and political subdivisions - - - Total impaired loans with a related allowance recorded 4,847 4,847 657 Total impaired loans: Residential real estate 1,847 1,909 14 Commercial real estate 9,408 11,054 41 Construction, land acquisition and development 82 82 - Commercial and industrial 697 697 600 Consumer 383 385 2 State and political subdivisions - - - Total impaired loans $ 12,417 $ 14,127 $ 657 The following table presents the average balance and interest income by loan category recognized on impaired loans for the three six June 30, 2019 2018 Three months ended June 30, Six months ended June 30, 2019 2018 2019 2018 Average Interest Average Interest Average Interest Average Interest (in thousands) Balance Income (1) Balance Income (1) Balance Income (1) Balance Income (1) Residential real estate $ 1,878 $ 20 $ 1,805 $ 21 $ 1,858 $ 41 $ 1,837 $ 42 Commercial real estate 9,229 76 7,826 75 9,430 153 7,833 152 Construction, land acquisition and development 80 2 84 1 81 3 84 2 Commercial and industrial 1,337 1 794 1 1,192 1 794 1 Consumer 200 2 389 3 290 7 391 7 State and political subdivisions - - - - - - - - Total impaired loans $ 12,724 $ 101 $ 10,898 $ 101 $ 12,851 $ 205 $ 10,939 $ 204 ( 1 The additional interest income that would have been earned on non-accrual and restructured loans had these loans performed in accordance with their original terms approximated $95 $177 three six June 30, 2019 $45 $85 three six June 30, 2018 Troubled Debt Restructured Loans TDRs at June 30, 2019 December 31, 2018 $8.1 $9.2 $7.9 $0.2 June 30, 2019 , $8.5 $0.7 December 31, 2018 . $50 $650 June 30, 2019 December 31, 2018 , not June 30, 2019 . The modification of the terms of loans classified as TDRs may one There was one three six June 30, 2019. $24 no three six 30, 2018. one 12 $103 90 three six 30, 2019. no 12 three six 30, 2018. Residential Real Estate Loan Foreclosures There were two June 30, 2019 . There was no aggregate recorded investment to FNCB for these two loans at June 30, 2019 . The balance of one loan was previously charged-off in its entirety and the other loan was sold to an investor on the secondary market. There was one investor-owned residential real estate property with a carrying value of $52 thousand that was foreclosed upon during the three six June 30, 2019 , and included in OREO at June 30, 2019 . There were three no June 30, 2018 three six June 30, 2018, no one $63 June 30, 2018 . |