Plumas Bancorp (PLBC) 10-K 12 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Mar. 08, 2018	Jun. 30, 2017
Document Information [Line Items]
Entity Registrant Name	Plumas Bancorp
Entity Central Index Key	1,168,455
Trading Symbol	plbc
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		5,073,675
Entity Public Float			$ 96.4
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash and cash equivalents	$ 87,537,000	$ 62,646,000
Investment securities available for sale	137,466,000	101,595,000
Loans, less allowance for loan losses of $6,669,000 in 2017 and $6,549,000 in 2016	482,248,000	456,580,000
Real estate acquired through foreclosure	1,344,000	735,000
Premises and equipment, net	11,346,000	11,768,000
Bank owned life insurance	12,866,000	12,528,000
Accrued interest receivable and other assets	12,620,000	12,123,000
Total assets	745,427,000	657,975,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Non-interest bearing	282,239,000	236,779,000
Interest bearing	380,418,000	345,574,000
Total deposits	662,657,000	582,353,000
Repurchase agreements	10,074,000	7,547,000
Note payable		2,375,000
Accrued interest payable and other liabilities	6,686,000	7,396,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	689,727,000	609,981,000
Commitments and contingencies (Note 11)
Shareholders' equity:
Serial preferred stock - no par value; 10,000,000 shares authorized; none outstanding
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,064,972 at December 31, 2017 and 4,896,875 at December 31, 2016	6,415,000	5,918,000
Retained earnings	49,855,000	43,048,000
Accumulated other comprehensive loss, net of taxes	(570,000)	(972,000)
Total shareholders' equity	55,700,000	47,994,000
Total liabilities and shareholders' equity	$ 745,427,000	$ 657,975,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands	Dec. 31, 2017	Dec. 31, 2016
Loans, allowance for loan losses	$ 6,669,000	$ 6,549,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	22,500,000	22,500,000
Common stock, shares issued (in shares)	5,064,972	4,896,875
Common stock, shares outstanding (in shares)	5,064,972	4,896,875

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest income:
Interest and fees on loans	$ 25,800,000	$ 22,928,000	$ 20,747,000
Interest on investment securities:
Taxable	1,791,000	1,382,000	1,351,000
Exempt from Federal income taxes	688,000	516,000	343,000
Other	674,000	274,000	174,000
Total interest income	28,953,000	25,100,000	22,615,000
Interest expense:
Interest on deposits	582,000	537,000	518,000
Interest on note payable	28,000	133,000	155,000
Interest on subordinated debenture			219,000
Interest on junior subordinated deferrable interest debentures	401,000	348,000	306,000
Other	6,000	5,000	6,000
Total interest expense	1,017,000	1,023,000	1,204,000
Net interest income before provision for loan losses	27,936,000	24,077,000	21,411,000
Provision for loan losses	600,000	800,000	1,100,000
Net interest income after provision for loan losses	27,336,000	23,277,000	20,311,000
Non-interest income:
Service charges	4,454,000	4,031,000	3,954,000
Gain on sale of loans	2,039,000	1,770,000	1,942,000
Loan servicing fees	731,000	642,000	562,000
(Loss) gain on sale of investments	(158,000)	(32,000)	21,000
Earnings on bank owned life insurance policies, net	338,000	341,000	342,000
Other	876,000	900,000	894,000
Total non-interest income	8,280,000	7,652,000	7,715,000
Non-interest expenses:
Salaries and employee benefits	11,505,000	10,440,000	10,277,000
Occupancy and equipment	2,840,000	2,847,000	2,782,000
Other	5,766,000	5,409,000	5,432,000
Total non-interest expenses	20,111,000	18,696,000	18,491,000
Income before income taxes	15,505,000	12,233,000	9,535,000
Provision for income taxes	7,316,000	4,759,000	3,717,000
Net income	$ 8,189,000	$ 7,474,000	$ 5,818,000
Basic earnings per common share (in dollars per share)	$ 1.64	$ 1.54	$ 1.21
Diluted earnings per common share (in dollars per share)	1.58	1.47	1.15
Common dividends per share (in dollars per share)	$ 0.28	$ 0.10

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income	$ 8,189,000	$ 7,474,000	$ 5,818,000
Other comprehensive income (loss):
Change in net unrealized gain (loss)	687,000	(1,614,000)	51,000
Less: reclassification adjustments for net losses (gains) included in net income	158,000	32,000	(21,000)
Net unrealized holding gain (loss)	845,000	(1,582,000)	30,000
Related income tax effect:
Change in unrealized (gain) loss	(284,000)	665,000	(21,000)
Reclassification of (losses) gains included in net income	(65,000)	(13,000)	9,000
Income tax effect	(349,000)	652,000	(12,000)
Total other comprehensive income (loss)	496,000	(930,000)	18,000
Comprehensive income	$ 8,685,000	$ 6,544,000	$ 5,836,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2014	4,799,139
Balance at Dec. 31, 2014	$ 6,312,000	$ 30,245,000	$ (60,000)	$ 36,497,000
Net Income		5,818,000		5,818,000
Other comprehensive income			18,000	18,000
Exercise of stock options and tax effect (in shares)	39,700
Exercise of stock options and tax effect	$ 125,000			125,000
Retirement of common stock in connection with the exercise of stock options (in shares)	(3,407)
Retirement of common stock in connection with the exercise of stock options	$ (32,000)			(32,000)
Stock-based compensation expense	$ 70,000			70,000
Balance (in shares) at Dec. 31, 2015	4,835,432
Balance at Dec. 31, 2015	$ 6,475,000	36,063,000	(42,000)	42,496,000
Net Income		7,474,000		7,474,000
Other comprehensive income			(930,000)	(930,000)
Exercise of stock options and tax effect (in shares)	61,443
Exercise of stock options and tax effect	$ 189,000			189,000
Stock-based compensation expense	116,000			116,000
Repurchase of common stock warrant	(862,000)			(862,000)
Cash dividend on common stock		(489,000)		(489,000)
Balance (in shares) at Dec. 31, 2016	4,896,875
Balance at Dec. 31, 2016	$ 5,918,000	43,048,000	(972,000)	47,994,000
Net Income		8,189,000		8,189,000
Other comprehensive income			496,000	496,000
Exercise of stock options and tax effect (in shares)	59,985
Exercise of stock options and tax effect	$ 261,000			261,000
Stock-based compensation expense	152,000			152,000
Cash dividend on common stock		(1,398,000)		(1,398,000)
Cumulative effect of adopting of ASU 2016-09	84,000	(78,000)		6,000
Reclassification of stranded tax effects from change in tax rate		94,000	(94,000)
Cashless exercise of common stock warrant (in shares)	108,112
Balance (in shares) at Dec. 31, 2017	5,064,972
Balance at Dec. 31, 2017	$ 6,415,000	$ 49,855,000	$ (570,000)	$ 55,700,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net Income	$ 8,189,000	$ 7,474,000	$ 5,818,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	600,000	800,000	1,100,000
Change in deferred loan origination costs/fees, net	(754,000)	(491,000)	(350,000)
Stock-based compensation expense	152,000	116,000	70,000
Depreciation and amortization	1,026,000	1,076,000	1,151,000
Amortization of investment security premiums	615,000	650,000	506,000
Loss (gain) on sale of investments	158,000	32,000	(21,000)
Gain on sale of loans held for sale	(2,039,000)	(1,770,000)	(1,942,000)
Loans originated for sale	(31,348,000)	(30,368,000)	(26,699,000)
Proceeds from loan sales	36,583,000	30,727,000	29,430,000
Provision from change in OREO valuation	124,000	37,000	79,000
Net gain on sale of OREO	(130,000)	(60,000)	(198,000)
Net gain on sale of other vehicles owned	(10,000)	(36,000)	(78,000)
Earnings on bank owned life insurance policies	(338,000)	(341,000)	(342,000)
Provision (benefit) for deferred income taxes	503,000	(660,000)	(539,000)
Decrease (increase) in accrued interest receivable and other assets	(513,000)	975,000	(1,298,000)
(Decrease) increase in accrued interest payable and other liabilities	(1,340,000)	738,000	540,000
Net cash provided by operating activities	11,478,000	8,899,000	7,227,000
Cash flows from investing activities:
Proceeds from matured and called available- for-sale investment securities		4,000,000	3,499,000
Proceeds from sale of available-for-sale securities	9,594,000	14,589,000	12,260,000
Purchases of available-for-sale investment securities	(58,341,000)	(39,643,000)	(34,609,000)
Proceeds from principal repayments from available-for-sale government-guaranteed mortgage-backed securities	12,702,000	13,905,000	12,015,000
Net increase in loans	(30,962,000)	(60,619,000)	(32,777,000)
Proceeds from sale of vehicles	313,000	331,000	445,000
Proceeds from sale of other real estate	689,000	2,245,000	2,281,000
Proceeds from sale of premises and equipment		42,000	1,032,000
Purchases of premises and equipment	(531,000)	(600,000)	(2,645,000)
Net cash used in investing activities	(66,536,000)	(65,750,000)	(38,499,000)
Cash flows from financing activities:
Net increase in demand, interest-bearing and savings deposits	83,866,000	57,738,000	63,464,000
Net decrease in time deposits	(3,562,000)	(2,661,000)	(4,079,000)
Net increase (decrease) in securities sold under agreements to repurchase	3,157,000	(124,000)	(1,955,000)
Redemption of subordinated debenture			(7,500,000)
Cash dividends paid on common stock	(1,398,000)	(489,000)
Increase in note payable			4,000,000
Principal payment on note payable	(2,375,000)	(2,500,000)	(125,000)
Repurchase of common stock warrant		(862,000)
Proceeds from exercise of stock options	261,000	200,000	88,000
Net cash provided by financing activities	79,949,000	51,302,000	53,893,000
Increase (decrease) in cash and cash equivalents	24,891,000	(5,549,000)	22,621,000
Cash and cash equivalents at beginning of year	62,646,000	68,195,000	45,574,000
Cash and cash equivalents at end of year	87,537,000	62,646,000	68,195,000
Supplemental disclosure of cash flow information:
Interest expense	1,012,000	1,022,000	1,172,000
Income taxes	7,175,000	5,206,000	4,405,000
Real estate acquired through foreclosure	1,293,000	1,201,000	328,000
Vehicles acquired through repossession	325,000	277,000	382,000
Loans provided for sales of real estate owned	480,000	2,073,000	593,000
Common stock retired in connection with the exercise of stock options	10,000
Common stock issued in connection with the cashless exercise of stock warrant	$ 787,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Nature of Operations [Text Block]	1. THE BUSINESS OF PLUMAS BANCORP During 2002, holding company for the purpose of acquiring Plumas Bank (the "Bank") in a one September 26, 2002. September 28, 2005. The Bank operates eleven December, 2015 Reno, Nevada; its first

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All sig nificant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not 's investment in Trust I of $328,000 $169,000 The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. Reclassifications Certain reclassifications have been made to prior years ’ balances to conform to the classifications used in 2017. no Segment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all b ranches are located within the same economic environment and management does not No 10 Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change. Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one federally insured institutions in excess of FDIC limits as of December 31, 2017 $7.0 Investment Securities Investments are classified into o ne of the following categories: ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 201 7 2016 not Management determines the appropriate classification of its investments at the time of purchase and may As of December 31, 201 7 2016 not no An investment security is impaired when its carrying value is greater than its fair value. Invest ment securities lizes criteria such as the magnitude and duration of the decline and the intent and ability of the Company to retain its investment in the securities for a period of time sufficient to allow for an anticipated recovery in fair value, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other than temporary" is not not not not not not Investment in Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. At December 31, 2017 December 31, 2016, $2,685,000 $2,438,000, . On the consolidated balance sheet, FHLB stock is included in accrued interest receivable and other assets. Loans Held for Sale, Loan Sales and Servicing Included in the loan portfolio are loans which are 75% 85% on of these loans may third As of December 31, 201 7 2016 $614 $2.5 may Government guaranteed loans with unpaid balances of $112,781,000 $96,592,000 December 31, 20 17 2016, The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1 2 vicing assets or liabilities are recorded at fair value and are subsequently amortized in proportion to and over the period of the related net servicing income or expense. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no may The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the ti me of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan. Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for loan losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. 90 not first Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to intere st income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. The Company may may en the contractual cash flows and the cash flows expected to be collected due, at least in part, to credit quality. When the Company acquires such loans, the yield that may of undiscounted cash flows expected to be collected over the Company's initial investment in the loan. The excess of contractual cash flows over cash flows expected to be collected may not Subsequent increases in cash flows expected to be collected generally should be recognized prospectively through adjustment of the loan's yield over its remaining life. Decreases in cash flows expected to be collected should be recognized as an i mpairment. The Company may not December 31, 201 7 2016, no Allowance for Loan Losses The allowance for loan losses is an estimate of probable incurred credit losses inherent in the Company's loan portfolio that have been incurred as of the balance-sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The overall allowance consists of two not A loan is considered impaired when , based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Loans determined to be impaired are individually evaluated for impairment. When a loan is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, it may A restruc turing of a debt constitutes a troubled debt restructuring (TDR) if the Company, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not not The determi nation of the general reserve for loans that are not not January 1, 2008 ( The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial, agricultural, real estate construction (including land and development loans), commercial real estate mortgage, residential mortgage, home equity loans, automobile loans and other loans primarily consisting of consumer installment loans. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans and loans that are not The Company assigns a risk rating to all loans and periodically, but not $100,000 rall collectability of the portfolio. These risk ratings are also subject to examination by independent specialists engaged by the Company and the Company’s regulators. During these internal reviews, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans. These credit quality indicators are used to assign a risk rating to each individual loan. The risk ratings can be grouped into three Special Mention – Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses my result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Substandard – A substandard loan is not not Doubtful – Loans classified doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loans not individually as part of the above described process are considered to be pass-rated loans. The general reserve component of the allowance for loan losses associated with loans collectively evaluated for impairment also consists of reserve factors that a re based on management's assessment of the following for each portfolio segment: ( 1 2 . Commercial – Agricultural – two Real e state – Residential and Home Equity Lines of Credit – may Real estate – Commercial – may Real estate – Construction and Land Development – Automobile – may may Other – Although management believes the allowance to be adequate, ulti mate losses may may The Company also maintains a separate allowance for off-balance-sheet commitments. M anagement estimates anticipated losses using historical data and utilization assumptions. The allowance for these commitments totaled $200,000 December 31, 2017 2016 Other Real Estate Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations, which was $1,344,000 $2,642,000 $1,298,000 December 31, 2017 $735,000 $2,005,000 $1,270,000 December 31, 2016. $110,000 December 31, 2017 84,000 December 31, 2016 No December 31, 2017. four $335 December 31, 2016. $689,000, $2,245,000 $2,281,000 December 31, 2017, 2016 2015, December 31, 2017, 2016 2015 $13 0,000, $60,000 $198,000, The following table provides a summary of the change in the OREO balance for the years ended December 31, 201 7 2016: Year Ended December 31, 201 7 201 6 Beginning balance $ 735,000 $ 1,756,000 Additions 1,292,000 1,200,000 Dispositions (559,000 ) (2,184,000 ) Write-downs (124,000 ) (37,000 ) Ending balance $ 1,344,000 $ 735,000 Intangible Assets Intangible assets consist of core deposit intangibles related to branch acquisitions and are amortized using the straight-line method over a period not fifteen evaluates the recoverability and remaining useful life annually to determine whether events or circumstances warrant a revision to the intangible asset or the remaining period of amortization. There were no December 31, 2017 2016, $81,000 $87,000, Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty thirty two ten may not Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for ot her charges or other amounts due that are probable at settlement. Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not not Accounting for Uncertainty in Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not not not 50 Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated income statement. There have been no December 31, 2017 2016. Earnings Per Share Basic earnings per share (EPS), which excludes d ilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted EPS. Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale which are also recognized as separate components of equity. The amount reclassifie d out of other accumulated comprehensive income relating to realized (losses) gains on securities available for sale was $( 158,000 , $( 32 ,000 $21,000 2017, 2016 2015, 65,000 13 ,000 $9,000, In February 2018, 2018 02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income AOCI 2018 02 December 22, 2017, 2017 $94,000 Dividend Restrictions Banking regulations require maintaining certain capital levels and may Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of signifi cant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates. Stock-Based C ompensation Compensation expense related to the Company ’s Stock Option Plans, net of related tax benefit, recorded in 2017, 2016 2015 $141,000, $103,000 $63,000 $0.03, $0.02 $0.01 The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. During 2016 108,000 2016 Expected life of stock options (in years) 5.1 Risk free interest rate 1.52% Volatility 53.6% Dividend yields 2.00% Weighted-average fair value of options granted during the year $3.55 No December 31, 2017 2015. Recently Adopted Accounting Pronouncements On March 30, 2016, 2016 09, – Stock Compensation: Improvements to Employee Share-Based Payment Accounting, which is intended to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2016 09 December 15, 2016. No. 2016 09 January 1, 2017 not No. 2016 09 . In February 2018, 2018 02, (“AOCI”). ASU 2018 02 December 22, 2017, 2017 $94,000 . Pending Accounting Pronouncements In May 2014, No. 2014 09 fforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014 09 605 2014 09 5 This update was originally effective for annual reporting periods beginning on or after December 15, 2016 July 2015 2014 09 one December 15, 2017 not not not No. 2014 09 January 1, 2018 On January 5, 2 016, 2016 01, December 15, 2017, No. 2016 01. No. 2016 01 not On February 25, 2016, 2016 02, not 12 2016 02 December 15, 2018. two not No. 2016 02 In June 2016, No. 2016 13, No. 2016 13 n other instruments that aren’t measured at fair value through net income. The standard will replace today’s “incurred loss” approach with an “expected loss” model. The new model, referred to as the current expected credit loss (“CECL”) model, will apply to: ( 1 2 not not No. 2016 13 No. 2016 13 December 15, 2019; December 15, 2018. first No. 2016 13 On March 30, 2017, 2017 08, – Non-Refundable Fees and Other Costs: Premium Amortization on Purchased Callable Debt Securities. This ASU amends the amortization period for certain purchased callable debt securities held at a premium, shortening such period to the earliest call date. The amendments do not 2017 08 December 15, 2018. first No. 2017 08. No. 2017 08 not

Note 3 - Fair Value Measurement

Note 3 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	3. FAIR VALUE MEASUREMENTS The Company measures fair value under the fair value hierarchy described below. Level 1: Level 2: identical or similar instruments in markets that are not Level 3: one not may In certain cases, the inputs used to measure fair value may Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may one Management evaluates the significance of transfers between levels based upon th e nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments, at December 31, 201 7 Fair Value Measurements at December 31, 2017 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 87,537,000 $ 87,537,000 $ 87,537,000 Investment securities 137,466,000 $ 137,466,000 137,466,000 Loans, net 482,248,000 $ 484,269,000 484,269,000 FHLB stock 2,685,000 N/A Accrued interest receivable 2,582,000 31,000 522,000 2,029,000 2,582,000 Financial liabilities: Deposits 662,657,000 616,617,000 46,061,000 662,678,000 Repurchase agreements 10,074,000 10,074,000 10,074,000 Junior subordinated deferrable interest debentures 10,310,000 7,829,000 7,829,000 Accrued interest payable 64,000 10,000 39,000 15,000 64,000 The carrying amounts and estimated fair values of financial instruments, at December 31, 2016 Fair Value Measurements at December 31, 2016 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 62,646,000 $ 62,646,000 $ 62,646,000 Investment securities 101,595,000 $ 101,595,000 101,595,000 Loans, net 456,580,000 $ 459,618,000 459,618,000 FHLB stock 2,438,000 N/A Accrued interest receivable 2,312,000 7,000 398,000 1,907,000 2,312,000 Financial liabilities: Deposits 582,353,000 532,750,000 49,586,000 582,336,000 Repurchase agreements 7,547,000 7,547,000 7,547,000 Note payable 2,375,000 2,375,000 2,375,000 Junior subordinated deferrable interest debentures 10,310,000 7,762,000 7,762,000 Accrued interest payable 59,000 9,000 36,000 14,000 59,000 These estimates do not one re business related to the instruments. In addition, the tax ramifications related to the realization of unrealized gains and losses can have a significant effect on fair value estimates and have not The followin g methods and assumptions were used by management to estimate the fair value of its financial instruments: Cash and cash equivalents: The carrying amounts of cash and short-term instruments approximate fair values and are classified as Level 1. Investment securities: Fair values for securities available for sale are generally determined by matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 Loans: Fair values of loans, excluding loans held for sale, are estimated as follows: For variable rate loans that reprice frequently and with no 3 3 not FHLB stock: It was not Deposits: The fair values disclosed for demand deposits, including interest and non-interest demand accounts, savings, and certain types of money market accounts are, by definition, equal to the carrying amount at the reporting date resulting in a Level 1 2 Repurchase agreements: The fair value of securities sold under repurchase agreements is estimated based on bid quotations received from brokers using observable inputs and are included as Level 2. Note payable: The fair value of the Company’s Note Payable is estimated using discounted cash flow analyses based on the current borrowing rates for similar types of borrowing arrangements resulting in a Level 3 Junior subordinated deferrable interest debentures: The fair values of the Company’s Subordinated Debentures are estimated using discounted cash flow analyses based on the current borrowing rates for similar types of borrowing arrangements resulting in a Level 3 Accrued interest and payable: The carrying amounts of accrued interest approximate fair value and are considered to be linked in classification to the asset or liability for which they relate. Commitments to extend credit and letters of credit: The fair value of commitments are estimated using the fees currently charged to enter into similar agreements and are not not Because no ments, fair value estimates are based on judgments regarding current economic conditions, risk characteristics of various financial instruments and other factors. Those estimates that are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision are included in Level 3. These estimates do not sale at one not The following tables present information about the Company ’s assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2017 December 31, 2016, Assets and liabilities measured at fair value on a recurring basis at December 31, 2017 Fair Value Measurements at December 31, 2017 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 103,788,000 $ - $ 103,788,000 $ - Obligation s of states and political subdivisions 33,678,000 33,678,000 $ 137,466,000 $ - $ 137,466,000 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2016 Fair Value Measurements at December 31, 2016 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 74,911,000 $ - $ 74,911,000 $ - Obligations of states and political subdivisions 26,684,000 26,684,000 $ 101,595,000 $ - $ 101,595,000 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not prices for similar securities or matrix pricing. There were no 2017 2016. Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2017 Fair Value Measurements at December 31, 201 7 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Equity lines of credit $ 80,000 $ - $ - $ 80,000 $ 7,000 Total impaired loans 80,000 - - 80,000 7,000 Other real estate: Real estate – residential - - (3,000 ) Real estate – commercial 285,000 285,000 (9,000 ) Real estate – construction and land development 969,000 969,000 (112,000 ) Equity lines of credit 90,000 90,000 - Total other real estate 1,344,000 - - 1,344,000 (124,000 ) $ 1,424,000 $ - $ - $ 1,424,000 $ (117,000 ) Assets and liabilities measured at fair value on a non-recurring basis at December 31, 201 6 Fair Value Measurements at December 31, 2016 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Real estate – commercial $ 453,000 $ - $ - $ 453,000 $ (81,000 ) Equity lines of credit 83,000 83,000 6,000 Total impaired loans 536,000 - - 536,000 (75,000 ) Other real estate: Real estate – residential 10,000 10,000 - Real estate – commercial 84,000 84,000 (37,000 ) Real estate – construction and land development 641,000 641,000 - Total other real estate 735,000 - - 735,000 (37,000 ) $ 1,271,000 $ - $ - $ 1,271,000 $ (112,000 ) The Company has no The following methods were used to estimate fair value. Collateral-Dependent Impaired Loans : The Bank does not third 3 $7,000 75 ,000 December 31, 2017 2016, Other Real Estate: Nonrecurring adjustments to certain real estate properties classified as other real estate owned are measured at the lower of carrying amount or fair value, less costs to sell. In cases where the carrying amount exceeds the fair value, less costs to sell, an impairment loss is recognized. Fair values are generally based on third 3 Appraisals for both collateral-dependent impaired loans and oth er real estate are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Loan Administration Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On a quarterly basis, the Company compares the actual selling price of similar collateral that has been liquidated to the most recent appraised value for unsold properties to determine what additional adjustment, if any, should be made to the appraisal value to arrive at fair value. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. The following table presents quantitative information about L evel 3 December 31, 2017 2016 Range Range Description Fair Value 12/31/201 7 Fair Value 12/31/2016 Valuation Technique Significant Unobservable Input (Weighted Average) 12/31/201 7 (Weighted Average) 12/31/201 6 Impaired Loans: RE – Commercial $ - $ 453 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs N/A 12% (12%) Equity Lines of Credit $ 80 $ 83 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 8% (8%) 8% (8%) Other Real Estate: RE – Residential $ - $ 10 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs N/A 48% (48%) Construction and Land $ 969 $ 641 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10)% 10% - 36% (33%) RE – Commercial $ 285 $ 84 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 17% - 31% (22%) 40% (40%) Equity Lines of Credit $ 90 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) N/A

Note 4 - Investment Securities

Note 4 - Investment Securities	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	4. INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities at December 31, 2017 2016 Available-for-Sale 201 7 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 104,935,000 $ 26,000 $ (1,173,000 ) $ 103,788,000 Obligations of states and political subdivisions 33,340,000 482,000 (144,000 ) 33,678,000 $ 138,275,000 $ 508,000 $ (1,317,000 ) $ 137,466,000 U nrealized loss on available-for-sale investment securities totaling $809,000 $239,000 December 31, 2017. During the year ended December 31, 2017 sixteen $9,594,000 $158,000 four $4,000 twelve $162,000. Available-for-Sale 2016 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 76,207,000 $ 11,000 $ (1,307,000 ) $ 74,911,000 Obligations of states and political subdivisions 27,042,000 89,000 (447,000 ) 26,684,000 $ 103,249,000 $ 100,000 $ (1,754,000 ) $ 101,595,000 Unrealized loss on available-for-sale investment securities totaling $1,654,000 $682,000 December 31, 2016. During the year ended December 31, 2016 fourteen $14,589,000 $32,000 eight $48,000 six $80,000. U nrealized loss on available-for-sale investment securities totaling $72,000 $30,000 December 31, 2015. December 31, 2015 fifteen $12,260,000 $21,000 eight $62,000 seven $41,000. Investment securities with unrealized losses at December 31, 2017 2016 December 31, 2017 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government agencies collateralized by mortgage obligations-residential $ 60,070,000 $ 441,000 $ 31,213,000 $ 732,000 $ 91,283,000 $ 1,173,000 Obligations of states and political subdivisions 2,621,000 31,000 3,403,000 113,000 6,024,000 144,000 $ 62,691,000 $ 472,000 $ 34,616,000 $ 845,000 $ 97,307,000 $ 1,317,000 Investment securities with unrealized losses at December 31, 2016 December 31, 201 6 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government agencies collateralized by mortgage obligations-residential $ 68,338,000 $ 1,237,000 $ 2,043,000 $ 70,000 $ 70,381,000 $ 1,307,000 Obligations of states and political subdivisions 18,052,000 447,000 - - 18,052,000 447,000 $ 86,390,000 $ 1,684,000 $ 2,043,000 $ 70,000 $ 88,433,000 $ 1,754,000 At December 31, 201 7, 192 92 56 twelve 192 77 115 December 31, 2017, not not not December 31, 2017 The amortized cost and estimated fair value of investment securities at Dece mber 31, 2017 may Am ortized Cost Estimated Fair Value After one year through five years $ 4,649,000 $ 4,706,000 After five years through ten years 16,897,000 17,098,000 After ten years 11,794,000 11,874,000 Investment securities not due at a single maturity date: Government-sponsored mortgage-backed securities 104,935,000 103,788,000 $ 138,275,000 $ 137,466,000 Investment securities with amortized costs totaling $ 82,059,000 $73,331,000 $81,006,000 $72,112,000 December 31, 2017 2016, There were no nded December 31, 2017, 2016 2015. no December 31, 2017 December 31, 2016.

Note 5 - Loans and the Allowanc

Note 5 - Loans and the Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5. LOANS AND THE ALLOWANCE FO R LOAN LOSSES Outstanding loans are summarized below: December 31, 201 7 201 6 Commercial $ 39,620,000 $ 41,293,000 Agricultural 58,908,000 51,103,000 Real estate – residential 16,624,000 21,283,000 Real estate – commercial 240,257,000 226,136,000 Real estate – construction & land development 25,181,000 21,904,000 Equity lines of credit 41,798,000 42,338,000 Auto 60,438,000 53,553,000 Other 3,808,000 3,513,000 486,634,000 461,123,000 Deferred loan costs, net 2,283,000 2,006,000 Allowance for loan losses (6,669,000 ) (6,549,000 ) Loans, net $ 482,248,000 $ 456,580,000 Changes in the allowance for loan losses were as follows: Year Ended December 31, 201 7 201 6 201 5 Balance, beginning of year $ 6,549,000 $ 6,078,000 $ 5,451,000 Provision charged to operations 600,000 800,000 1,100,000 Losses charged to allowance (879,000 ) (979,000 ) (827,000 ) Recoveries 399,000 650,000 354,000 Balance, end of year $ 6,669,000 $ 6,549,000 $ 6,078,000 The recorded investment in impaired loans totaled $2,270,000 $5,442,000 December 31, 2017 2016, $82,000 $475,000 December 31, 2017 $366,000 $1,534,000 December 31, 2016. no $1,795,000 $3,908,000 December 31, 2017 2016, December 31, 2017, 2016 2015 $1,760,000, $5,077,000 $6,528,000 , respectively. The Company recognized $73,000, $149,000 $119 ,000 December 31, 2017, 2016 2015, 0, $29,000 $0 Included in impaired loans are troubled debt restructurings . A troubled debt restructuring is a formal restructure of a loan where the Company for economic or legal reasons related to the borrower’s financial difficulties, grants a concession to the borrower. The concessions may one PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 5. LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Continued) In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy. The carrying value of troubled debt restructurings at December 31, 201 7 December 31, 2016 $1,111 ,000 $4,616,000, $63 ,000 $342,000 December 31, 2017 December 31, 2016, not December 31, 2017 December 31, 2016. There were no new troubled debt restructurings during the twelve December 31, 2017 2016 . There were no efault within twelve twelve December 31, 2017 2016 . At December 31, 201 7 2016 , nonaccrual loans totaled $1,226,000 $2,724,000, $50,000, $164 ,000 $303 ,000 twelve December 31, 2017, 2016 2015, 0, $29,000 0 December 31, 2017, 2016 2015, December 31, 2017 three one $1.8 90 December 31, 2017. no 90 December 31, 2016. Salaries and e mployee benefits totaling $1,789,000, $1,882,000 $1,337,000 December 31, 2017, 2016 2015, PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 5. LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Continued) The following tables show the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: December 31, 201 7 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate- Residential Real Estate- Commercial Real Estate- Construction Equity LOC Total Grade: Pass $ 38,851 $ 56,859 $ 16,218 $ 239,944 $ 25,081 $ 41,636 $ 418,589 Special Mention 238 253 125 26 - - 642 Substandard 531 1,796 281 287 100 162 3,157 Doubtful - - - - - - - Total $ 39,620 $ 58,908 $ 16,624 $ 240,257 $ 25,181 $ 41,798 $ 422,388 December 31, 201 6 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate- Residential Real Estate- Commercial Real Estate- Construction Equity LOC Total Grade: Pass $ 40,459 $ 50,790 $ 21,125 $ 223,854 $ 21,201 $ 41,983 $ 399,412 Special Mention 565 280 - 400 - - 1,245 Substandard 269 33 158 1,882 703 355 3,400 Doubtful - - - - - - - Total $ 41,293 $ 51,103 $ 21,283 $ 226,136 $ 21,904 $ 42,338 $ 404,057 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity December 31, 201 7 December 31, 201 6 Auto Other Total Auto Other Total Grade: Performing $ 60,060 $ 3,788 $ 63,848 $ 53,474 $ 3,511 $ 56,985 Non-performing 378 20 398 79 2 81 Total $ 60,438 $ 3,808 $ 64,246 $ 53,553 $ 3,513 $ 57,066 PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 5. LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Continued) The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Real Estate- Real Estate- Real Estate- Commercial Agricultural Residential Commercial Construction Equity LOC Auto Other Total Year ended 12/31/1 7 : Allowance for Loan Losses Beginning balance $ 655 $ 466 $ 280 $ 2,740 $ 927 $ 575 $ 815 $ 91 $ 6,549 Charge-offs (202 ) - - (48 ) - (121 ) (450 ) (58 ) (879 ) Recoveries 89 - 3 115 - 4 173 15 399 Provision 183 157 (52 ) (78 ) (144 ) 75 408 51 600 Ending balance $ 725 $ 623 $ 231 $ 2,729 $ 783 $ 533 $ 946 $ 99 $ 6,669 Year ended 12/31/1 6 : Allowance for Loan Losses Beginning balance $ 639 $ 294 $ 341 $ 2,525 $ 874 $ 528 $ 784 $ 93 $ 6,078 Charge-offs (268 ) - (39 ) (253 ) (5 ) (23 ) (319 ) (72 ) (979 ) Recoveries 53 - 42 3 389 2 131 30 650 Provision 231 172 (64 ) 465 (331 ) 68 219 40 800 Ending balance $ 655 $ 466 $ 280 $ 2,740 $ 927 $ 575 $ 815 $ 91 $ 6,549 Year ended 12/31/1 5 : Allowance for Loan Losses Beginning balance $ 574 $ 225 $ 379 $ 1,701 $ 1,227 $ 691 $ 581 $ 73 $ 5,451 Charge-offs (88 ) (3 ) (132 ) - (55 ) (98 ) (414 ) (37 ) (827 ) Recoveries 167 6 8 - - 6 124 43 354 Provision (14 ) 66 86 824 (298 ) (71 ) 493 14 1,100 Ending balance $ 639 $ 294 $ 341 $ 2,525 $ 874 $ 528 $ 784 $ 93 $ 6,078 December 31, 201 7 : Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 2 $ - 48 $ - $ 32 $ - $ - $ - $ 82 Ending balance: collectively evaluated for impairment $ 723 $ 623 $ 183 $ 2,729 $ 751 $ 533 $ 946 $ 99 $ 6,587 Loans Ending balance $ 39,620 $ 58,908 $ 16,624 $ 240,257 $ 25,181 $ 41,798 $ 60,438 $ 3,808 $ 486,634 Ending balance: individually evaluated for impairment $ 14 $ 253 $ 934 $ 287 $ 224 $ 162 $ 377 $ 19 $ 2,270 Ending balance: collectively evaluated for impairment $ 39,606 $ 58,655 $ 15,690 $ 239,970 $ 24,957 $ 41,636 $ 60,061 $ 3,789 $ 484,364 December 31, 201 6 : Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 2 $ - 53 $ 81 $ 206 $ 24 $ - $ - $ 366 Ending balance: collectively evaluated for impairment $ 653 $ 466 $ 227 $ 2,659 $ 721 $ 551 $ 815 $ 91 $ 6,183 Loans Ending balance $ 41,293 $ 51,103 $ 21,283 $ 226,136 $ 21,904 $ 42,338 $ 53,553 $ 3,513 $ 461,123 Ending balance: individually evaluated for impairment $ 16 $ 258 $ 1,615 $ 2,323 $ 833 $ 326 $ 69 $ 2 $ 5,442 Ending balance: collectively evaluated for impairment $ 41,277 $ 50,845 $ 19,668 $ 223,813 $ 21,071 $ 42,012 $ 53,484 $ 3,511 $ 455,681 PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 5. LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Continued) The following tables show an aging analysis of the loan portfolio by the time past due, in thousands: December 31, 2017 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 1,869 $ - $ - $ 1,869 $ 37,751 $ 39,620 Agricultural - 1,796 - 1,796 57,112 58,908 Real estate - residential 130 - 281 411 16,213 16,624 Real estate - commercial - - 287 287 239,970 240,257 Real estate – construction & land 38 - 100 138 25,043 25,181 Equity Lines of Credit 345 - 162 507 41,291 41,798 Auto 1,047 - 377 1,424 59,014 60,438 Other 20 - 19 39 3,769 3,808 Total $ 3,449 $ 1,796 $ 1,226 $ 6,471 $ 480,163 $ 486,634 December 31, 2016 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 77 $ - $ - $ 77 $ 41,216 $ 41,293 Agricultural - - - - 51,103 51,103 Real estate - residential 179 - 145 324 20,959 21,283 Real estate - commercial 519 - 1,479 1,998 224,138 226,136 Real estate – construction & land 10 - 703 713 21,191 21,904 Equity Lines of Credit 276 - 326 602 41,736 42,338 Auto 919 - 69 988 52,565 53,553 Other 23 - 2 25 3,488 3,513 Total $ 2,003 $ - $ 2,724 $ 4,727 $ 456,396 $ 461,123 The following tables show information related to impaired loans at the dates indicated, in thousands: As of December 31, 201 7 : Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - Agricultural 253 253 255 19 Real estate – residential 697 708 548 38 Real estate – commercial 287 287 184 - Real estate – construction & land - - - - Equity Lines of Credit 162 162 180 - Auto 377 377 144 - Other 19 19 1 - With an allowance recorded: Commercial $ 14 $ 14 $ 2 $ 15 $ 1 Agricultural - - - - - Real estate – residential 237 237 48 203 7 Real estate – commercial - - - - - Real estate – construction & land 224 224 32 230 8 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 14 $ 14 $ 2 $ 15 $ 1 Agricultural 253 253 - 255 19 Real estate – residential 934 945 48 751 45 Real estate – commercial 287 287 - 184 - Real estate – construction & land 224 224 32 230 8 Equity Lines of Credit 162 162 - 180 - Auto 377 377 - 144 - Other 19 19 - 1 - Total $ 2,270 $ 2,281 $ 82 $ 1,760 $ 73 PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 5. LOANS AND THE ALLOWANCE FOR LOAN LOSSES (Continued) The following tables show information related to impaired loans at the dates indicated, in thousands: As of December 31, 201 6 : Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - Agricultural 258 258 259 19 Real estate – residential 1,373 1,385 1,291 77 Real estate – commercial 1,789 2,227 1,589 33 Real estate – construction & land 198 198 210 - Equity Lines of Credit 219 219 121 - Auto 69 69 46 - Other 2 2 - - With an allowance recorded: Commercial $ 16 $ 16 $ 2 $ 16 $ 1 Agricultural - - - - - Re al estate – residential 242 242 53 243 11 Re al estate – commercial 534 742 81 534 - Re al estate – construction & land 635 635 206 658 8 Eq uity Lines of Credit 107 107 24 110 - Au to - - - - - Ot her - - - - - To tal: Commercial $ 16 $ 16 $ 2 $ 16 $ 1 Agricultural 258 258 - 259 19 Re al estate – residential 1,615 1,627 53 1,534 88 Re al estate – commercial 2,323 2,969 81 2,123 33 Re al estate – construction & land 833 833 206 868 8 Eq uity Lines of Credit 326 326 24 231 - Au to 69 69 - 46 - Ot her 2 2 - - - Total $ 5,442 $ 6,100 $ 366 $ 5,077 $ 149 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 201 5 : Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 47 $ 47 $ 39 $ 1 Agricultural 260 260 262 20 Real estate – residential 1,347 1,359 1,346 79 Real estate – commercial 1,976 2,622 2,057 - Real estate – construction & land 221 221 232 - Equity Lines of Credit 199 199 156 - Auto 65 65 21 - Other - - - - With an allowance recorded: Commercial $ 26 $ 26 $ 26 $ 29 $ - Ag ricultural - - - - - Re al estate – residential 245 245 54 246 11 Re al estate – commercial 1,154 1,154 371 1,203 - Re al estate – construction & land 808 808 269 822 8 Equity Lines of Credit 113 113 31 115 - Au to - - - - - Other - - - - - To tal: Commercial $ 73 $ 73 $ 26 $ 68 $ 1 Ag ricultural 260 260 - 262 20 Re al estate – residential 1,592 1,604 54 1,592 90 Re al estate – commercial 3,130 3,776 371 3,260 - Re al estate – construction & land 1,029 1,029 269 1,054 8 Eq uity Lines of Credit 312 312 31 271 - Au to 65 65 - 21 - Other - - - - - Total $ 6,461 $ 7,119 $ 751 $ 6,528 $ 119 PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6. PREMISES AND EQUIPMENT Premises and equipment consisted of the following: December 31, 201 7 201 6 Land $ 2,863,000 $ 2,863,000 Premises 16,133,000 16,028,000 Furniture, equipment and leasehold improvements 7,153,000 7,505,000 26,149,000 26,396,000 Less accumulated depreciation and amortization (14,803,000 ) (14,628,000 ) Premises and equipment, net $ 11,346,000 $ 11,768,000 Depreciation and amortization included in occupancy and equipment expense totaled $953,000, $1,024,000 $1,055,000 December 31, 2017, 2016 2015,

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	7. DEPOSITS Interest-bearing deposits consisted of the following: December 31, 201 7 201 6 Interest-bearing demand deposits $ 99,195,000 $ 91,289,000 Money market 60,757,000 57,208,000 Savings 174,426,000 147,474,000 Time, $250,000 or more 3,199,000 4,055,000 Other time 42,841,000 45,548,000 Interest-bearing deposits $ 380,418,000 $ 345,574,000 At December 31, 201 7, Year Ending December 31, 201 8 $ 35,858,000 201 9 6,569,000 20 20 2,515,000 20 21 729,000 202 2 369,000 thereafter - $ 46,040,000 Deposit overdrafts reclassified as loan balances were $ 240,000 $252,000 December 31, 2017 2016,

Note 8 - Securities Sold Under

Note 8 - Securities Sold Under Agreements to Repurchase	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	8. SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE Securities sold under agreements to repurchase totaling $ 10,074,000 $7,547,000 December 31, 2017, 2016, $16 ,769,000 $15,113,000 December 31, 2017 2016, Securities sold under agreements to repurchase are financing arrangements that mature within two 2017 2016 201 7 201 6 Average daily balance during the year $ 7,421,000 $ 6,411,000 Average interest rate during the year 0.08 % 0.08 % Maximum month-end balance during the year $ 10,074,000 $ 9,069,000 Weighted average interest rate at year-end 0.09 % 0.08 %

Note 9 - Borrowing Arrangements

Note 9 - Borrowing Arrangements	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	9. BORROWING ARRANGEMENTS The Company is a member of the FHLB and can borrow up to $206,000,000 values totaling $322,000,000. December 31, 2017 December 31, 2016, $2,685,000 $2,438,000, December 31, 2017, $99,448,000. $206,000,000 $2,884,000 three $20 $11 $10 no December 31, 2017 2016 . On October 1, 2015, $5.0 Term Loan”), which was scheduled to mature on October 1, 2018. April 20, 2017 $2,250,000 $4 $2,375,000 December 31, 2016. On October 1, 201 7 one one $5 no December 31, 2017 December 31, 2016. one 100 100% not December 31, 2017 December 31, 2016. December 31, 2017, 2016 2015 $28 $133 $155 On April 15, 20 13 $7.5 third April 16, 2015 December 31, 2015 $219,000. The subordinated debt had an interest rate of 7.5% 8 no first two eight Warrant”) to purchase up to 300,000 no $5.25 In May 2016 150,000 ’s common stock at a cost of $862,000. 150,000 $5.25 April 15, 2021. May, 2017 108,112

Note 10 - Junior Subordinated D

Note 10 - Junior Subordinated Deferrable Interest Debentures	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Subordinated Borrowings Disclosure [Text Block]	10. JUNIOR SUBORDINATED DEFERRABLE INTEREST DEBENTURES Plumas Statutory Trust I and II are business trusts formed by the Company with capital of $3 28,000 $169,000, During 2002, 6,000 liquidation value of $1,000 $6,000,000. 2005, 4,000 $1,000 $4,000,000. $6,186,000 $4,124,000 Trust I ’s Subordinated Debentures mature on September 26, 2032, 5.07% 3 3.40% September 28, 2035, 3.07% 3 1.48% 5 September 26, 2032 September 28, 2035 Holders of the Trust Preferred Securities are entitled to a cumulative cash distribution on the liquidation amount of $1,000 security. The interest rate of the Trust Preferred Securities issued by Trust I adjust on each quarterly anniversary date to equal the 3 3.40%. 3 1.48%. five not The Trus t Preferred Securities were sold and issued in private transactions pursuant to an exemption from registration under the Securities Act of 1933, Interest expense recognized by the Company for the years ended December 31, 201 7, 2016 2015 $401,000, $348,000 $306,000,

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	11. COMMITMENTS AND CONTINGENCIES Leases The Company has commitments for leasing premises under the terms of noncancelable operating leases expiring from 201 8 2021. Year Ending December 31, 2018 $ 308,000 2019 289,000 2020 202,000 2021 91,000 202 2 - $ 890,000 Rental expense included in occupancy an d equipment expense totaled $308,000, $276,000 $233,000 December 31, 2017, 2016 2015, Financial Instruments With Off-Balance-Sheet Risk The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business in order to meet the financin g needs of its customers. These financial instruments include commitments to extend credit and letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Company's exposure to credit loss in the event of nonperformance by the other party for commitments to extend credit and letters of credit is represented by the contractual amount of those instruments. The Company uses the same credi t policies in making commitments and letters of credit as it does for loans included on the consolidated balance sheet. The following financial instruments represent off-balance-sheet credit risk: December 31, 201 7 201 6 Commitments to extend credit $ 107,366,000 $ 93,699,000 Letters of credit $ 477,000 $ 625,000 Commitments to extend credit are agreements to lend to a customer as long as there is no Commitments generally have fixed expiration dates or other termination clauses and may not may Letters of credit are conditional commitments issued by the Company to guarantee the pe rformance of a customer to a third not December 31, 2017 2016. At December 31, 201 7, 1 0% 38% 52% not 80%. Concentrations of Credit Risk The Company grants real estate mortgage, real estate construction, commercial, agricultural and consumer loans to customers throughout Plumas, Nevada, Placer, Lassen, Sierra, Shasta and Modoc counties in California and Washoe county in Northern Nevada. Although the Company has a diversified loan portfolio, a substantia l portion of its portfolio is secured by commercial and residential real estate. A continued substantial decline in the economy in general, or a continued decline in real estate values in the Company’s primary market areas in particular, could have an adverse impact on the collectability of these loans. However, personal and business income represents the primary source of repayment for a majority of these loans. Contingencies The Company is subject to legal proceedings and claims which arise in the ord inary course of business. In the opinion of management, the amount of ultimate liability with respect to such actions will not

Note 12 - Shareholders' Equity

Note 12 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	12. SHAREHOLDERS' EQUITY Dividend Restrictions The Company's ability to pay cash dividends is dependent on dividends paid to it by the Bank and limited by California corporation law. Under California law, the holders of common stock of the Company are entitled to receive dividends when a nd as declared by the Board of Directors, out of funds legally available, subject to certain restrictions. The California general corporation law permits a California corporation such as the Company to make a distribution to its shareholders if its retained earnings equal at least the amount of the proposed distribution or if after giving effect to the distribution, the value of the corporation’s assets exceed the amount of its liabilities plus the amount of shareholders preferences, if any, and certain other conditions are met. Dividends from the Bank to the Company are restricted under California law to the lesser of the Bank's retained earnings or the Bank's net income for the latest three iod, or, with the approval of the DBO, to the greater of the retained earnings of the Bank, the net income of the Bank for its last fiscal year, or the net income of the Bank for its current fiscal year. As of December 31, 2017, $11,281,000. 10 On October 20, 2016 of $0.10 November 21, 2016 November 7, 2016. May 15, 2017 November 15, 2017 $0.14 Earnings Per Share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted earnings per share. For the Year Ended December 31, (In thousands, except per share data) 201 7 201 6 201 5 Net Income: Net income $ 8,189 $ 7,474 $ 5,818 Earnings Per Share: Basic earnings per share $ 1.64 $ 1.54 $ 1.21 Diluted earnings per share $ 1.58 $ 1.47 $ 1.15 Weighted Average Number of Shares Outstanding: Basic shares 5,005 4,864 4,817 Diluted shares 5,185 5,098 5,058 Shares of common stock issuable under stock options and warrants for which the exercise prices were greater than the average market prices were not nd warrants not not 0, 63,000 53,000 December 31, 2017, 2016 2015, December 31, 2016 one 150,000 $5.25 December 31, 2015 one 300,000 $5.25 Stock Options In 2001, 46,293 no December 31, 2017. As of December 31, 2017, no The total fair value of o ptions vested was $0 December 31, 2017 2016. $590,000 $427,000 December 31, 2017 2016, A summary of the activity within the 2001 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2015 306,393 $ 7.95 Options cancelled (74,600 ) 16.26 Options exercised (38,900 ) 2.95 Options outstanding at December 31, 2015 192,893 5.75 Options cancelled (55,800 ) 12.61 Options exercised (55,200 ) 2.95 Options outstanding at December 31, 2016 81,893 2.95 Options exercised (35,600 ) 2.95 Options outstanding at December 31, 201 7 46,293 $ 2.95 1.2 $ 937,000 Options exercisable at December 31, 201 7 46,293 $ 2.95 1.2 $ 937,000 Expected to vest after December 31, 201 7 - In May 2013, 2013 466 ,200 305,600 December 31, 2017. 2013 may not six not ten December 31, 2016 108,000 No December 31, 2017 2015 . As of December 31, 201 7, $196,000 2013 1.9 A summary of the activity within the 2013 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2015 110,400 $ 6.32 Options cancelled (7,200 ) 6.32 Options exercised (800 ) 6.32 Options outstanding at December 31, 2015 102,400 6.32 Option granted 108,000 8.75 Options cancelled (9,600 ) 7.94 Options exercised (8,000 ) 6.32 Options outstanding at December 31, 2016 192,800 7.60 Options cancelled (7,200 ) 8.14 Options exercised (25,000 ) 6.65 Options outstanding at December 31, 2017 160,600 $ 7.72 5.4 $ 2,486,000 Options exercisable at December 31, 2017 68,000 $ 7.11 4.9 $ 1,094,000 Expected to vest after December 31, 2017 82,507 $ 8.18 5.7 $ 1,239,000 Compensation cost related to stock options recognized in operating results under the two $152 ,000, $116,000 $70,000 December 31, 2017, 2016 2015, $11 ,000, $13 ,000, $7,000 December 31, 2017, 2016 2015, . The total fair value of options vested was $161,000 $76,000 December 31, 2017 2016, $894,000 $451,000 December 31, 2017 2016, Cash received from option exercises for the years ended December 31, 2017, 2016 2015 $261 ,000, $200,000 $88,000, $112 ,000, $12 ,000 $13,000 December 31, 2017, 2016 2015, . Regulatory Capital The Bank is subject to certain regulatory capital requirements administered by the FDIC. Failure to meet these minimum capital requirements can initiate certain mandatory and poss ibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company's consolidated financial statements. Under capital adequacy guidelines, the Bank must meet specific capital guidelines that invo lved quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. These quantitative measures are established by regulation and require that minimum amounts and ratios of total and Tier 1 1 The Bank is also subject to additional capital guidelines under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain total risk-based, Tier 1 1 In July, 2013, ’s capital guidelines for U.S. banks, sometimes called “Basel III”. The phase-in period for the final rules began in 2015, 1” 4.5%, 1 6.0% 4.0% 8.0%, 4.0% 1 January 1, 2015. 2.5% three 0.625% January 1, 2016 January 1, 2.5% January 1, 2019) 2.5%, 1 8.5%, 1 7.0%, 10.5%. The Board of Governors of the Federal Reserve System has adopted final amendments to the Small Bank Holding Company Policy Statement (Re gulation Y, Appendix C) ( the “Policy Statement”) that, among other things, raised from $500 $1 no The following table sets forth the Bank's actual capital amounts and ratios (dollar amounts in thousands): Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 201 7 Common Equity Tier 1 Ratio $ 65,085 12.0 % $ 24,453 4.5 % $ 35,321 6.5 % Tier 1 Leverage Ratio 65,085 8.8 % 29,663 4.0 % 37,079 5.0 % Tier 1 Risk-Based Capital Ratio 65,085 12.0 % 32,604 6.0 % 43,472 8.0 % Total Risk-Based Capital Ratio 71,878 13.2 % 43,472 8.0 % 53,340 10.0 % December 31, 201 6 Common Equity Tier 1 Ratio $ 60,521 12.1 % $ 22,597 4.5 % $ 32,641 6.5 % Tier 1 Leverage Ratio 60,521 9.2 % 26,353 4.0 % 32,941 5.0 % Tier 1 Risk-Based Capital Ratio 60,521 12.1 % 30,130 6.0 % 40,173 8.0 % Total Risk-Based Capital Ratio 66,804 13.3 % 40,173 8.0 % 50,217 10.0 % T he current and projected capital positions of the Company and the Bank and the impact of capital plans and long- term strategies are reviewed regularly by management. The Company policy is to maintain the Bank’s ratios above the prescribed well-capitalized ratios at all times. Management believes that the Bank currently meets all its capital adequacy requirements.

Note 13 - Other Expenses

Note 13 - Other Expenses	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	13. OTHER EXPENSES Other expenses consisted of the following: Year Ended December 31, 201 7 201 6 201 5 Outside service fees $ 2,234,000 $ 2,105,000 $ 2,003,000 Professional fees 612,000 608,000 707,000 Telephone and data communications 561,000 450,000 376,000 Business development 389,000 344,000 332,000 Advertising and promotion 372,000 366,000 305,000 Director compensation and retirement 336,000 348,000 300,000 Armored car and courier 278,000 248,000 234,000 Deposit insurance 248,000 285,000 362,000 Loan collection expenses 194,000 166,000 200,000 Provision from change in OREO valuation 124,000 37,000 79,000 Stationery and supplies 118,000 119,000 105,000 Insurance 75,000 78,000 95,000 OREO expenses 73,000 (34,000 ) 182,000 Postage 49,000 40,000 41,000 Gain on sale of other real estate (130,000 ) (60,000 ) (198,000 ) Other operating expenses 233,000 309,000 309,000 Other non-interest expense $ 5,766,000 $ 5,409,000 $ 5,432,000

Note 14 - Income Taxes

Note 14 - Income Taxes	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	14. INCOME TAXES The provision for income taxes for the years ended December 31, 201 7, 2016 2015 201 7 Federal State Total Current $ 5,170,000 $ 1,643,000 $ 6,813,000 Deferred tax asset adjustment for enacted change in tax rate 1,419,000 - 1,419,000 Deferred (738,000 ) (178,000 ) (916,000 ) Provision for income taxes $ 5,851,000 $ 1,465,000 $ 7,316,000 201 6 Federal State Total Current $ 4,156,000 $ 1,263,000 $ 5,419,000 Deferred (575,000 ) (85,000 ) (660,000 ) Provision for income taxes $ 3,581,000 $ 1,178,000 $ 4,759,000 201 5 Federal State Total Current $ 3,625,000 $ 631,000 $ 4,256,000 Deferred (848,000 ) 309,000 (539,000 ) Provision for income taxes $ 2,777,000 $ 940,000 $ 3,717,000 Income tax expense for 2017 $1,419,000, H.R.1 December 22, 2017. The Act reduced the corporate Federal tax rate from 34% 21% January 1, 2018. Deferred tax assets (liabilities) consisted of the following: December 31, 201 7 201 6 Deferred tax assets: Allowance for loan losses $ 1,927,000 $ 1,741,000 Deferred compensation 1,114,000 1,574,000 OREO valuation allowance 391,000 519,000 Premises and equipment 422,000 515,000 Unrealized loss on available-for-sale investment securities 239,000 682,000 Other 646,000 1,070,000 Total deferred tax assets 4,739,000 6,101,000 Deferred tax liabilities: Deferred loan costs (1,266,000 ) (1,628,000 ) Other (184,000 ) (238,000 ) Total deferred tax liabilities (1,450,000 ) (1,866,000 ) Net deferred tax assets $ 3,289,000 $ 4,235,000 Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expect ed to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The determination of the amount of deferred income tax assets which are more likely than not may not" not not" 50% At December 31, 201 7 $4,739,000 $1,450,000 $3,289,000. not" December 31, 2017 2016 no The provision for income taxes differs from amounts computed by applying the statutory Federal income tax rate to operating income before income taxes. The significant items comprising these differences consisted of the following: 2017 2016 2015 Federal income tax, at statutory rate 34.0 % 34.0 % 34.0 % State franchise tax, net of Federal tax effect 6.2 % 6.9 % 6.9 % Interest on obligations of states and political subdivisions (1.5 )% (1.5 )% (1.3 ) % Net increase in cash surrender value of bank owned life insurance (0.7 )% (0.9 )% (1.2 ) % Deferred tax Federal rate adjustment 9.2 % - - Other 0.0 % 0.4 % 0.6 % Effective tax rate 47.2 % 38.9 % 39.0 % The Company and its subsidiary file income tax returns in the U.S. federal and applicable state jurisdictions. The Company conducts all of its business activities in the states of California, Nevada and Oregon. There are currently no With few exceptions, the Company is no December 31, 2014, December 31, 2013. The unrecognized tax benefits December 31, 2017 2016 not not twelve

Note 15 - Related Party Transac

Note 15 - Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	15. RELATED PARTY TRANSACTIONS During the normal course of business, the Company enters in to transactions with related parties, including executive officers and directors. The following is a summary of the aggregate activity involving related party borrowers during 2017: Balance, January 1, 201 7 $ 2,236,000 Disbursements 3,587,000 Amounts repaid (303,000 ) Balance, December 31, 201 7 $ 5,520,000 Undisbursed commitments to related parties, December 31, 201 7 $ 1,556,000

Note 16 - Employee Benefit Plan

Note 16 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	16. EMPLOYEE BENEFIT PLANS Profit Sharing Plan The Plumas Bank Profit Sharing Plan commenced April 1, 1988 tment options is the option to invest in Company stock. During 2017, $150,000 30% 2.4% 2016 2015, 25% 2% $114,000 $111,000, Salary Continuation and Retirement Agreements Salary c ontinuation and retirement agreements are in place for the Company’s president, its current executive vice presidents, six five four ten fifteen December 31, 2017, 2016 2015 $307,000, $269,000 $258,000, $3,855,000 $3,889,000 December 31, 2017 2016, In connection with some of these agreements, the Bank purchased single premium life insurance policies with cash surrender values totaling $12,866,000 $12,528,000 December 31, 2017 2016, $338,000, $341,000 $342,000 December 31, 2017, 2016 2015,

Note 17 - Parent Only Condensed

Note 17 - Parent Only Condensed Financial Statements	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	17. PARENT ONLY CONDENSED FINANCIAL STATEMENTS CONDENSED BALANCE SHEETS December 31, 201 7 and 201 6 201 7 201 6 ASSETS Cash and cash equivalents $ 383,000 $ 281,000 Investment in bank subsidiary 64,989,000 59,840,000 Other assets 653,000 571,000 Total assets $ 66,025,000 $ 60,692,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 15,000 $ 13,000 Note payable - 2,375,000 Junior subordinated deferrable interest debentures 10,310,000 10,310,000 Total liabilities 10,325,000 12,698,000 Shareholders' equity: Common stock 6,415,000 5,918,000 Retained earnings 49,855,000 43,048,000 Accumulated other comprehensive loss (570,000 ) (972,000 ) Total shareholders' equity 55,700,000 47,994,000 Total liabilities and shareholders' equity $ 66,025,000 $ 60,692,000 CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Years Ended December 31, 201 7 , 201 6 and 201 5 201 7 201 6 201 5 Income: Dividends declared by bank subsidiary $ 4,000,000 $ 3,500,000 $ 4,000,000 Earnings from investment in Plumas Statutory Trusts I and II 12,000 10,000 9,000 Total income 4,012,000 3,510,000 4,009,000 Expenses: Interest on note payable 28,000 133,000 155,000 Interest on subordinated debenture - - 219,000 Interest on junior subordinated deferrable interest debentures 401,000 348,000 306,000 Other expenses 251,000 235,000 206,000 Total expenses 680,000 716,000 886,000 Income before equity in undistributed income of subsidiary 3,332,000 2,794,000 3,123,000 Equity in undistributed income of subsidiary 4,538,000 4,390,000 2,353,000 Income before income taxes 7,870,000 7,184,000 5,476,000 Income tax benefit 319,000 290,000 342,000 Net income $ 8,189,000 $ 7,474,000 $ 5,818,000 Total comprehensive income $ 8,685,000 $ 6,544,000 $ 5,836,000 CONDENSED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 201 7 , 201 6 and 201 5 201 7 201 6 201 5 Cash flows from operating activities: Net income $ 8,189,000 $ 7,474,000 $ 5,818,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed income of subsidiary (4,538,000 ) (4,390,000 ) (2,353,000 ) Amortization of discount on debentures - - 45,000 Stock-based compensation expense 37,000 32,000 17,000 (I ncrease) decrease in other assets (76,000 ) (31,000 ) 238,000 Increase (d ecrease) in other liabilities 2,000 (2,000 ) (7,000 ) Net cash provided by operating activities 3,614,000 3,083,000 3,758,000 Cash flows from financing activities: Cash dividends paid on common stock (1,398,000 ) (489,000 ) - Redemption of subordinated debt - - (7,500,000 ) Repurchase of common stock warrant - (862,000 ) - Increase in note payable - - 4,000,000 Payment on note payable (2,375,000 ) (2,500,000 ) (125,000 ) Proceeds from exercise of stock options 261,000 200,000 88,000 Net cash used in financing activities (3,512,000 ) (3,651,000 ) (3,537,000 ) Increase (d ecrease) in cash and cash equivalents 102,000 (568,000 ) 221,000 Cash and cash equivalents at beginning of year 281,000 849,000 628,000 Cash and cash equivalents at end of year $ 383,000 $ 281,000 $ 849,000

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All sig nificant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not 's investment in Trust I of $328,000 $169,000 The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior years ’ balances to conform to the classifications used in 2017. no
Segment Reporting, Policy [Policy Text Block]	Segment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all b ranches are located within the same economic environment and management does not No 10
Use of Estimates, Policy [Policy Text Block]	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for loan losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one federally insured institutions in excess of FDIC limits as of December 31, 2017 $7.0
Investment, Policy [Policy Text Block]	Investment Securities Investments are classified into o ne of the following categories: ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 201 7 2016 not Management determines the appropriate classification of its investments at the time of purchase and may As of December 31, 201 7 2016 not no An investment security is impaired when its carrying value is greater than its fair value. Invest ment securities lizes criteria such as the magnitude and duration of the decline and the intent and ability of the Company to retain its investment in the securities for a period of time sufficient to allow for an anticipated recovery in fair value, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other than temporary" is not not not not not not
Investment in Federal Home Loan Bank Stock, Policy [Policy Text Block]	Investment in Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. At December 31, 2017 December 31, 2016, $2,685,000 $2,438,000, . On the consolidated balance sheet, FHLB stock is included in accrued interest receivable and other assets.
Finance, Loan and Lease Receivables, Held-for-sale, Policy [Policy Text Block]	Loans Held for Sale, Loan Sales and Servicing Included in the loan portfolio are loans which are 75% 85% on of these loans may third As of December 31, 201 7 2016 $614 $2.5 may Government guaranteed loans with unpaid balances of $112,781,000 $96,592,000 December 31, 20 17 2016, The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1 2 vicing assets or liabilities are recorded at fair value and are subsequently amortized in proportion to and over the period of the related net servicing income or expense. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no may The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the ti me of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan.
Finance, Loan and Lease Receivables, Held-for-investment, Policy [Policy Text Block]	Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for loan losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. 90 not first Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to intere st income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. The Company may may en the contractual cash flows and the cash flows expected to be collected due, at least in part, to credit quality. When the Company acquires such loans, the yield that may of undiscounted cash flows expected to be collected over the Company's initial investment in the loan. The excess of contractual cash flows over cash flows expected to be collected may not Subsequent increases in cash flows expected to be collected generally should be recognized prospectively through adjustment of the loan's yield over its remaining life. Decreases in cash flows expected to be collected should be recognized as an i mpairment. The Company may not December 31, 201 7 2016, no
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The allowance for loan losses is an estimate of probable incurred credit losses inherent in the Company's loan portfolio that have been incurred as of the balance-sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The overall allowance consists of two not A loan is considered impaired when , based on current information and events, it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. Loans determined to be impaired are individually evaluated for impairment. When a loan is impaired, the Company measures impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, it may A restruc turing of a debt constitutes a troubled debt restructuring (TDR) if the Company, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not not The determi nation of the general reserve for loans that are not not January 1, 2008 ( The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial, agricultural, real estate construction (including land and development loans), commercial real estate mortgage, residential mortgage, home equity loans, automobile loans and other loans primarily consisting of consumer installment loans. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans and loans that are not The Company assigns a risk rating to all loans and periodically, but not $100,000 rall collectability of the portfolio. These risk ratings are also subject to examination by independent specialists engaged by the Company and the Company’s regulators. During these internal reviews, management monitors and analyzes the financial condition of borrowers and guarantors, trends in the industries in which borrowers operate and the fair values of collateral securing these loans. These credit quality indicators are used to assign a risk rating to each individual loan. The risk ratings can be grouped into three Special Mention – Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses my result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Substandard – A substandard loan is not not Doubtful – Loans classified doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loans not individually as part of the above described process are considered to be pass-rated loans. The general reserve component of the allowance for loan losses associated with loans collectively evaluated for impairment also consists of reserve factors that a re based on management's assessment of the following for each portfolio segment: ( 1 2 . Commercial – Agricultural – two Real e state – Residential and Home Equity Lines of Credit – may Real estate – Commercial – may Real estate – Construction and Land Development – Automobile – may may Other – Although management believes the allowance to be adequate, ulti mate losses may may The Company also maintains a separate allowance for off-balance-sheet commitments. M anagement estimates anticipated losses using historical data and utilization assumptions. The allowance for these commitments totaled $200,000 December 31, 2017 2016
Other Real Estate, Policy [Policy Text Block]	Other Real Estate Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations, which was $1,344,000 $2,642,000 $1,298,000 December 31, 2017 $735,000 $2,005,000 $1,270,000 December 31, 2016. $110,000 December 31, 2017 84,000 December 31, 2016 No December 31, 2017. four $335 December 31, 2016. $689,000, $2,245,000 $2,281,000 December 31, 2017, 2016 2015, December 31, 2017, 2016 2015 $13 0,000, $60,000 $198,000, The following table provides a summary of the change in the OREO balance for the years ended December 31, 201 7 2016: Year Ended December 31, 201 7 201 6 Beginning balance $ 735,000 $ 1,756,000 Additions 1,292,000 1,200,000 Dispositions (559,000 ) (2,184,000 ) Write-downs (124,000 ) (37,000 ) Ending balance $ 1,344,000 $ 735,000
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets consist of core deposit intangibles related to branch acquisitions and are amortized using the straight-line method over a period not fifteen evaluates the recoverability and remaining useful life annually to determine whether events or circumstances warrant a revision to the intangible asset or the remaining period of amortization. There were no December 31, 2017 2016, $81,000 $87,000,
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty thirty two ten may not
Bank Owned Life Insurance, policy [Policy Text Block]	Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for ot her charges or other amounts due that are probable at settlement.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not not
Income Tax Uncertainties, Policy [Policy Text Block]	Accounting for Uncertainty in Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not not not 50 Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated income statement. There have been no December 31, 2017 2016.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share Basic earnings per share (EPS), which excludes d ilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted EPS.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale which are also recognized as separate components of equity. The amount reclassifie d out of other accumulated comprehensive income relating to realized (losses) gains on securities available for sale was $( 158,000 , $( 32 ,000 $21,000 2017, 2016 2015, 65,000 13 ,000 $9,000, In February 2018, 2018 02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income AOCI 2018 02 December 22, 2017, 2017 $94,000
Dividends, policy [Policy Text Block]	Dividend Restrictions Banking regulations require maintaining certain capital levels and may
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of signifi cant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based C ompensation Compensation expense related to the Company ’s Stock Option Plans, net of related tax benefit, recorded in 2017, 2016 2015 $141,000, $103,000 $63,000 $0.03, $0.02 $0.01 The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. During 2016 108,000 2016 Expected life of stock options (in years) 5.1 Risk free interest rate 1.52% Volatility 53.6% Dividend yields 2.00% Weighted-average fair value of options granted during the year $3.55 No December 31, 2017 2015.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements On March 30, 2016, 2016 09, – Stock Compensation: Improvements to Employee Share-Based Payment Accounting, which is intended to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2016 09 December 15, 2016. No. 2016 09 January 1, 2017 not No. 2016 09 . In February 2018, 2018 02, (“AOCI”). ASU 2018 02 December 22, 2017, 2017 $94,000 . Pending Accounting Pronouncements In May 2014, No. 2014 09 fforts by the FASB and the International Accounting Standards Board (IASB) to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards (IFRS). ASU 2014 09 605 2014 09 5 This update was originally effective for annual reporting periods beginning on or after December 15, 2016 July 2015 2014 09 one December 15, 2017 not not not No. 2014 09 January 1, 2018 On January 5, 2 016, 2016 01, December 15, 2017, No. 2016 01. No. 2016 01 not On February 25, 2016, 2016 02, not 12 2016 02 December 15, 2018. two not No. 2016 02 In June 2016, No. 2016 13, No. 2016 13 n other instruments that aren’t measured at fair value through net income. The standard will replace today’s “incurred loss” approach with an “expected loss” model. The new model, referred to as the current expected credit loss (“CECL”) model, will apply to: ( 1 2 not not No. 2016 13 No. 2016 13 December 15, 2019; December 15, 2018. first No. 2016 13 On March 30, 2017, 2017 08, – Non-Refundable Fees and Other Costs: Premium Amortization on Purchased Callable Debt Securities. This ASU amends the amortization period for certain purchased callable debt securities held at a premium, shortening such period to the earliest call date. The amendments do not 2017 08 December 15, 2018. first No. 2017 08. No. 2017 08 not

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Other Real Estate Foreclosed [Table Text Block]	Year Ended December 31, 201 7 201 6 Beginning balance $ 735,000 $ 1,756,000 Additions 1,292,000 1,200,000 Dispositions (559,000 ) (2,184,000 ) Write-downs (124,000 ) (37,000 ) Ending balance $ 1,344,000 $ 735,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2016 Expected life of stock options (in years) 5.1 Risk free interest rate 1.52% Volatility 53.6% Dividend yields 2.00% Weighted-average fair value of options granted during the year $3.55

Note 3 - Fair Value Measureme27

Note 3 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at December 31, 2017 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 87,537,000 $ 87,537,000 $ 87,537,000 Investment securities 137,466,000 $ 137,466,000 137,466,000 Loans, net 482,248,000 $ 484,269,000 484,269,000 FHLB stock 2,685,000 N/A Accrued interest receivable 2,582,000 31,000 522,000 2,029,000 2,582,000 Financial liabilities: Deposits 662,657,000 616,617,000 46,061,000 662,678,000 Repurchase agreements 10,074,000 10,074,000 10,074,000 Junior subordinated deferrable interest debentures 10,310,000 7,829,000 7,829,000 Accrued interest payable 64,000 10,000 39,000 15,000 64,000 Fair Value Measurements at December 31, 2016 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 62,646,000 $ 62,646,000 $ 62,646,000 Investment securities 101,595,000 $ 101,595,000 101,595,000 Loans, net 456,580,000 $ 459,618,000 459,618,000 FHLB stock 2,438,000 N/A Accrued interest receivable 2,312,000 7,000 398,000 1,907,000 2,312,000 Financial liabilities: Deposits 582,353,000 532,750,000 49,586,000 582,336,000 Repurchase agreements 7,547,000 7,547,000 7,547,000 Note payable 2,375,000 2,375,000 2,375,000 Junior subordinated deferrable interest debentures 10,310,000 7,762,000 7,762,000 Accrued interest payable 59,000 9,000 36,000 14,000 59,000
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at December 31, 2017 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 103,788,000 $ - $ 103,788,000 $ - Obligation s of states and political subdivisions 33,678,000 33,678,000 $ 137,466,000 $ - $ 137,466,000 $ - Fair Value Measurements at December 31, 2016 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 74,911,000 $ - $ 74,911,000 $ - Obligations of states and political subdivisions 26,684,000 26,684,000 $ 101,595,000 $ - $ 101,595,000 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at December 31, 201 7 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Equity lines of credit $ 80,000 $ - $ - $ 80,000 $ 7,000 Total impaired loans 80,000 - - 80,000 7,000 Other real estate: Real estate – residential - - (3,000 ) Real estate – commercial 285,000 285,000 (9,000 ) Real estate – construction and land development 969,000 969,000 (112,000 ) Equity lines of credit 90,000 90,000 - Total other real estate 1,344,000 - - 1,344,000 (124,000 ) $ 1,424,000 $ - $ - $ 1,424,000 $ (117,000 ) Fair Value Measurements at December 31, 2016 Using Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Assets: Impaired loans: Real estate – commercial $ 453,000 $ - $ - $ 453,000 $ (81,000 ) Equity lines of credit 83,000 83,000 6,000 Total impaired loans 536,000 - - 536,000 (75,000 ) Other real estate: Real estate – residential 10,000 10,000 - Real estate – commercial 84,000 84,000 (37,000 ) Real estate – construction and land development 641,000 641,000 - Total other real estate 735,000 - - 735,000 (37,000 ) $ 1,271,000 $ - $ - $ 1,271,000 $ (112,000 )
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]	Range Range Description Fair Value 12/31/201 7 Fair Value 12/31/2016 Valuation Technique Significant Unobservable Input (Weighted Average) 12/31/201 7 (Weighted Average) 12/31/201 6 Impaired Loans: RE – Commercial $ - $ 453 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs N/A 12% (12%) Equity Lines of Credit $ 80 $ 83 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 8% (8%) 8% (8%) Other Real Estate: RE – Residential $ - $ 10 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs N/A 48% (48%) Construction and Land $ 969 $ 641 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10)% 10% - 36% (33%) RE – Commercial $ 285 $ 84 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 17% - 31% (22%) 40% (40%) Equity Lines of Credit $ 90 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) N/A

Note 4 - Investment Securities

Note 4 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale 201 7 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 104,935,000 $ 26,000 $ (1,173,000 ) $ 103,788,000 Obligations of states and political subdivisions 33,340,000 482,000 (144,000 ) 33,678,000 $ 138,275,000 $ 508,000 $ (1,317,000 ) $ 137,466,000 Available-for-Sale 2016 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 76,207,000 $ 11,000 $ (1,307,000 ) $ 74,911,000 Obligations of states and political subdivisions 27,042,000 89,000 (447,000 ) 26,684,000 $ 103,249,000 $ 100,000 $ (1,754,000 ) $ 101,595,000
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2017 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government agencies collateralized by mortgage obligations-residential $ 60,070,000 $ 441,000 $ 31,213,000 $ 732,000 $ 91,283,000 $ 1,173,000 Obligations of states and political subdivisions 2,621,000 31,000 3,403,000 113,000 6,024,000 144,000 $ 62,691,000 $ 472,000 $ 34,616,000 $ 845,000 $ 97,307,000 $ 1,317,000 December 31, 201 6 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Debt securities: U.S. Government agencies collateralized by mortgage obligations-residential $ 68,338,000 $ 1,237,000 $ 2,043,000 $ 70,000 $ 70,381,000 $ 1,307,000 Obligations of states and political subdivisions 18,052,000 447,000 - - 18,052,000 447,000 $ 86,390,000 $ 1,684,000 $ 2,043,000 $ 70,000 $ 88,433,000 $ 1,754,000
Investments Classified by Contractual Maturity Date [Table Text Block]	Am ortized Cost Estimated Fair Value After one year through five years $ 4,649,000 $ 4,706,000 After five years through ten years 16,897,000 17,098,000 After ten years 11,794,000 11,874,000 Investment securities not due at a single maturity date: Government-sponsored mortgage-backed securities 104,935,000 103,788,000 $ 138,275,000 $ 137,466,000

Note 5 - Loans and the Allowa29

Note 5 - Loans and the Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 201 7 201 6 Commercial $ 39,620,000 $ 41,293,000 Agricultural 58,908,000 51,103,000 Real estate – residential 16,624,000 21,283,000 Real estate – commercial 240,257,000 226,136,000 Real estate – construction & land development 25,181,000 21,904,000 Equity lines of credit 41,798,000 42,338,000 Auto 60,438,000 53,553,000 Other 3,808,000 3,513,000 486,634,000 461,123,000 Deferred loan costs, net 2,283,000 2,006,000 Allowance for loan losses (6,669,000 ) (6,549,000 ) Loans, net $ 482,248,000 $ 456,580,000
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Year Ended December 31, 201 7 201 6 201 5 Balance, beginning of year $ 6,549,000 $ 6,078,000 $ 5,451,000 Provision charged to operations 600,000 800,000 1,100,000 Losses charged to allowance (879,000 ) (979,000 ) (827,000 ) Recoveries 399,000 650,000 354,000 Balance, end of year $ 6,669,000 $ 6,549,000 $ 6,078,000
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 201 7 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate- Residential Real Estate- Commercial Real Estate- Construction Equity LOC Total Grade: Pass $ 38,851 $ 56,859 $ 16,218 $ 239,944 $ 25,081 $ 41,636 $ 418,589 Special Mention 238 253 125 26 - - 642 Substandard 531 1,796 281 287 100 162 3,157 Doubtful - - - - - - - Total $ 39,620 $ 58,908 $ 16,624 $ 240,257 $ 25,181 $ 41,798 $ 422,388 December 31, 201 6 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Commercial Agricultural Real Estate- Residential Real Estate- Commercial Real Estate- Construction Equity LOC Total Grade: Pass $ 40,459 $ 50,790 $ 21,125 $ 223,854 $ 21,201 $ 41,983 $ 399,412 Special Mention 565 280 - 400 - - 1,245 Substandard 269 33 158 1,882 703 355 3,400 Doubtful - - - - - - - Total $ 41,293 $ 51,103 $ 21,283 $ 226,136 $ 21,904 $ 42,338 $ 404,057
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]	Real Estate- Real Estate- Real Estate- Commercial Agricultural Residential Commercial Construction Equity LOC Auto Other Total Year ended 12/31/1 7 : Allowance for Loan Losses Beginning balance $ 655 $ 466 $ 280 $ 2,740 $ 927 $ 575 $ 815 $ 91 $ 6,549 Charge-offs (202 ) - - (48 ) - (121 ) (450 ) (58 ) (879 ) Recoveries 89 - 3 115 - 4 173 15 399 Provision 183 157 (52 ) (78 ) (144 ) 75 408 51 600 Ending balance $ 725 $ 623 $ 231 $ 2,729 $ 783 $ 533 $ 946 $ 99 $ 6,669 Year ended 12/31/1 6 : Allowance for Loan Losses Beginning balance $ 639 $ 294 $ 341 $ 2,525 $ 874 $ 528 $ 784 $ 93 $ 6,078 Charge-offs (268 ) - (39 ) (253 ) (5 ) (23 ) (319 ) (72 ) (979 ) Recoveries 53 - 42 3 389 2 131 30 650 Provision 231 172 (64 ) 465 (331 ) 68 219 40 800 Ending balance $ 655 $ 466 $ 280 $ 2,740 $ 927 $ 575 $ 815 $ 91 $ 6,549 Year ended 12/31/1 5 : Allowance for Loan Losses Beginning balance $ 574 $ 225 $ 379 $ 1,701 $ 1,227 $ 691 $ 581 $ 73 $ 5,451 Charge-offs (88 ) (3 ) (132 ) - (55 ) (98 ) (414 ) (37 ) (827 ) Recoveries 167 6 8 - - 6 124 43 354 Provision (14 ) 66 86 824 (298 ) (71 ) 493 14 1,100 Ending balance $ 639 $ 294 $ 341 $ 2,525 $ 874 $ 528 $ 784 $ 93 $ 6,078 December 31, 201 7 : Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 2 $ - 48 $ - $ 32 $ - $ - $ - $ 82 Ending balance: collectively evaluated for impairment $ 723 $ 623 $ 183 $ 2,729 $ 751 $ 533 $ 946 $ 99 $ 6,587 Loans Ending balance $ 39,620 $ 58,908 $ 16,624 $ 240,257 $ 25,181 $ 41,798 $ 60,438 $ 3,808 $ 486,634 Ending balance: individually evaluated for impairment $ 14 $ 253 $ 934 $ 287 $ 224 $ 162 $ 377 $ 19 $ 2,270 Ending balance: collectively evaluated for impairment $ 39,606 $ 58,655 $ 15,690 $ 239,970 $ 24,957 $ 41,636 $ 60,061 $ 3,789 $ 484,364 December 31, 201 6 : Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 2 $ - 53 $ 81 $ 206 $ 24 $ - $ - $ 366 Ending balance: collectively evaluated for impairment $ 653 $ 466 $ 227 $ 2,659 $ 721 $ 551 $ 815 $ 91 $ 6,183 Loans Ending balance $ 41,293 $ 51,103 $ 21,283 $ 226,136 $ 21,904 $ 42,338 $ 53,553 $ 3,513 $ 461,123 Ending balance: individually evaluated for impairment $ 16 $ 258 $ 1,615 $ 2,323 $ 833 $ 326 $ 69 $ 2 $ 5,442 Ending balance: collectively evaluated for impairment $ 41,277 $ 50,845 $ 19,668 $ 223,813 $ 21,071 $ 42,012 $ 53,484 $ 3,511 $ 455,681
Past Due Financing Receivables [Table Text Block]	December 31, 2017 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 1,869 $ - $ - $ 1,869 $ 37,751 $ 39,620 Agricultural - 1,796 - 1,796 57,112 58,908 Real estate - residential 130 - 281 411 16,213 16,624 Real estate - commercial - - 287 287 239,970 240,257 Real estate – construction & land 38 - 100 138 25,043 25,181 Equity Lines of Credit 345 - 162 507 41,291 41,798 Auto 1,047 - 377 1,424 59,014 60,438 Other 20 - 19 39 3,769 3,808 Total $ 3,449 $ 1,796 $ 1,226 $ 6,471 $ 480,163 $ 486,634 December 31, 2016 30-89 Days Past Due 90 Days and Still Accruing Nonaccrual Total Past Due and Nonaccrual Current Total Commercial $ 77 $ - $ - $ 77 $ 41,216 $ 41,293 Agricultural - - - - 51,103 51,103 Real estate - residential 179 - 145 324 20,959 21,283 Real estate - commercial 519 - 1,479 1,998 224,138 226,136 Real estate – construction & land 10 - 703 713 21,191 21,904 Equity Lines of Credit 276 - 326 602 41,736 42,338 Auto 919 - 69 988 52,565 53,553 Other 23 - 2 25 3,488 3,513 Total $ 2,003 $ - $ 2,724 $ 4,727 $ 456,396 $ 461,123
Impaired Financing Receivables [Table Text Block]	As of December 31, 201 7 : Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - Agricultural 253 253 255 19 Real estate – residential 697 708 548 38 Real estate – commercial 287 287 184 - Real estate – construction & land - - - - Equity Lines of Credit 162 162 180 - Auto 377 377 144 - Other 19 19 1 - With an allowance recorded: Commercial $ 14 $ 14 $ 2 $ 15 $ 1 Agricultural - - - - - Real estate – residential 237 237 48 203 7 Real estate – commercial - - - - - Real estate – construction & land 224 224 32 230 8 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 14 $ 14 $ 2 $ 15 $ 1 Agricultural 253 253 - 255 19 Real estate – residential 934 945 48 751 45 Real estate – commercial 287 287 - 184 - Real estate – construction & land 224 224 32 230 8 Equity Lines of Credit 162 162 - 180 - Auto 377 377 - 144 - Other 19 19 - 1 - Total $ 2,270 $ 2,281 $ 82 $ 1,760 $ 73 As of December 31, 201 6 : Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - Agricultural 258 258 259 19 Real estate – residential 1,373 1,385 1,291 77 Real estate – commercial 1,789 2,227 1,589 33 Real estate – construction & land 198 198 210 - Equity Lines of Credit 219 219 121 - Auto 69 69 46 - Other 2 2 - - With an allowance recorded: Commercial $ 16 $ 16 $ 2 $ 16 $ 1 Agricultural - - - - - Re al estate – residential 242 242 53 243 11 Re al estate – commercial 534 742 81 534 - Re al estate – construction & land 635 635 206 658 8 Eq uity Lines of Credit 107 107 24 110 - Au to - - - - - Ot her - - - - - To tal: Commercial $ 16 $ 16 $ 2 $ 16 $ 1 Agricultural 258 258 - 259 19 Re al estate – residential 1,615 1,627 53 1,534 88 Re al estate – commercial 2,323 2,969 81 2,123 33 Re al estate – construction & land 833 833 206 868 8 Eq uity Lines of Credit 326 326 24 231 - Au to 69 69 - 46 - Ot her 2 2 - - - Total $ 5,442 $ 6,100 $ 366 $ 5,077 $ 149 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 201 5 : Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 47 $ 47 $ 39 $ 1 Agricultural 260 260 262 20 Real estate – residential 1,347 1,359 1,346 79 Real estate – commercial 1,976 2,622 2,057 - Real estate – construction & land 221 221 232 - Equity Lines of Credit 199 199 156 - Auto 65 65 21 - Other - - - - With an allowance recorded: Commercial $ 26 $ 26 $ 26 $ 29 $ - Ag ricultural - - - - - Re al estate – residential 245 245 54 246 11 Re al estate – commercial 1,154 1,154 371 1,203 - Re al estate – construction & land 808 808 269 822 8 Equity Lines of Credit 113 113 31 115 - Au to - - - - - Other - - - - - To tal: Commercial $ 73 $ 73 $ 26 $ 68 $ 1 Ag ricultural 260 260 - 262 20 Re al estate – residential 1,592 1,604 54 1,592 90 Re al estate – commercial 3,130 3,776 371 3,260 - Re al estate – construction & land 1,029 1,029 269 1,054 8 Eq uity Lines of Credit 312 312 31 271 - Au to 65 65 - 21 - Other - - - - - Total $ 6,461 $ 7,119 $ 751 $ 6,528 $ 119
Consumer Portfolio Segment [Member]
Notes Tables
Financing Receivable Credit Quality Indicators [Table Text Block]	Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity December 31, 201 7 December 31, 201 6 Auto Other Total Auto Other Total Grade: Performing $ 60,060 $ 3,788 $ 63,848 $ 53,474 $ 3,511 $ 56,985 Non-performing 378 20 398 79 2 81 Total $ 60,438 $ 3,808 $ 64,246 $ 53,553 $ 3,513 $ 57,066

Note 6 - Premises and Equipme30

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 201 7 201 6 Land $ 2,863,000 $ 2,863,000 Premises 16,133,000 16,028,000 Furniture, equipment and leasehold improvements 7,153,000 7,505,000 26,149,000 26,396,000 Less accumulated depreciation and amortization (14,803,000 ) (14,628,000 ) Premises and equipment, net $ 11,346,000 $ 11,768,000

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule Of Interest Bearing Deposits [Table Text Block]	December 31, 201 7 201 6 Interest-bearing demand deposits $ 99,195,000 $ 91,289,000 Money market 60,757,000 57,208,000 Savings 174,426,000 147,474,000 Time, $250,000 or more 3,199,000 4,055,000 Other time 42,841,000 45,548,000 Interest-bearing deposits $ 380,418,000 $ 345,574,000
Schedule of Maturities of Time Deposits [Table Text Block]	Year Ending December 31, 201 8 $ 35,858,000 201 9 6,569,000 20 20 2,515,000 20 21 729,000 202 2 369,000 thereafter - $ 46,040,000

Note 8 - Securities Sold Unde32

Note 8 - Securities Sold Under Agreements to Repurchase (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Securities Financing Transactions [Table Text Block]	201 7 201 6 Average daily balance during the year $ 7,421,000 $ 6,411,000 Average interest rate during the year 0.08 % 0.08 % Maximum month-end balance during the year $ 10,074,000 $ 9,069,000 Weighted average interest rate at year-end 0.09 % 0.08 %

Note 11 - Commitments and Con33

Note 11 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Ending December 31, 2018 $ 308,000 2019 289,000 2020 202,000 2021 91,000 202 2 - $ 890,000
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	December 31, 201 7 201 6 Commitments to extend credit $ 107,366,000 $ 93,699,000 Letters of credit $ 477,000 $ 625,000

Note 12 - Shareholders' Equity

Note 12 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Year Ended December 31, (In thousands, except per share data) 201 7 201 6 201 5 Net Income: Net income $ 8,189 $ 7,474 $ 5,818 Earnings Per Share: Basic earnings per share $ 1.64 $ 1.54 $ 1.21 Diluted earnings per share $ 1.58 $ 1.47 $ 1.15 Weighted Average Number of Shares Outstanding: Basic shares 5,005 4,864 4,817 Diluted shares 5,185 5,098 5,058
Share-based Compensation, Stock Options, Activity [Table Text Block]	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2015 306,393 $ 7.95 Options cancelled (74,600 ) 16.26 Options exercised (38,900 ) 2.95 Options outstanding at December 31, 2015 192,893 5.75 Options cancelled (55,800 ) 12.61 Options exercised (55,200 ) 2.95 Options outstanding at December 31, 2016 81,893 2.95 Options exercised (35,600 ) 2.95 Options outstanding at December 31, 201 7 46,293 $ 2.95 1.2 $ 937,000 Options exercisable at December 31, 201 7 46,293 $ 2.95 1.2 $ 937,000 Expected to vest after December 31, 201 7 - Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2015 110,400 $ 6.32 Options cancelled (7,200 ) 6.32 Options exercised (800 ) 6.32 Options outstanding at December 31, 2015 102,400 6.32 Option granted 108,000 8.75 Options cancelled (9,600 ) 7.94 Options exercised (8,000 ) 6.32 Options outstanding at December 31, 2016 192,800 7.60 Options cancelled (7,200 ) 8.14 Options exercised (25,000 ) 6.65 Options outstanding at December 31, 2017 160,600 $ 7.72 5.4 $ 2,486,000 Options exercisable at December 31, 2017 68,000 $ 7.11 4.9 $ 1,094,000 Expected to vest after December 31, 2017 82,507 $ 8.18 5.7 $ 1,239,000
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 201 7 Common Equity Tier 1 Ratio $ 65,085 12.0 % $ 24,453 4.5 % $ 35,321 6.5 % Tier 1 Leverage Ratio 65,085 8.8 % 29,663 4.0 % 37,079 5.0 % Tier 1 Risk-Based Capital Ratio 65,085 12.0 % 32,604 6.0 % 43,472 8.0 % Total Risk-Based Capital Ratio 71,878 13.2 % 43,472 8.0 % 53,340 10.0 % December 31, 201 6 Common Equity Tier 1 Ratio $ 60,521 12.1 % $ 22,597 4.5 % $ 32,641 6.5 % Tier 1 Leverage Ratio 60,521 9.2 % 26,353 4.0 % 32,941 5.0 % Tier 1 Risk-Based Capital Ratio 60,521 12.1 % 30,130 6.0 % 40,173 8.0 % Total Risk-Based Capital Ratio 66,804 13.3 % 40,173 8.0 % 50,217 10.0 %

Note 13 - Other Expenses (Table

Note 13 - Other Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	Year Ended December 31, 201 7 201 6 201 5 Outside service fees $ 2,234,000 $ 2,105,000 $ 2,003,000 Professional fees 612,000 608,000 707,000 Telephone and data communications 561,000 450,000 376,000 Business development 389,000 344,000 332,000 Advertising and promotion 372,000 366,000 305,000 Director compensation and retirement 336,000 348,000 300,000 Armored car and courier 278,000 248,000 234,000 Deposit insurance 248,000 285,000 362,000 Loan collection expenses 194,000 166,000 200,000 Provision from change in OREO valuation 124,000 37,000 79,000 Stationery and supplies 118,000 119,000 105,000 Insurance 75,000 78,000 95,000 OREO expenses 73,000 (34,000 ) 182,000 Postage 49,000 40,000 41,000 Gain on sale of other real estate (130,000 ) (60,000 ) (198,000 ) Other operating expenses 233,000 309,000 309,000 Other non-interest expense $ 5,766,000 $ 5,409,000 $ 5,432,000

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	201 7 Federal State Total Current $ 5,170,000 $ 1,643,000 $ 6,813,000 Deferred tax asset adjustment for enacted change in tax rate 1,419,000 - 1,419,000 Deferred (738,000 ) (178,000 ) (916,000 ) Provision for income taxes $ 5,851,000 $ 1,465,000 $ 7,316,000 201 6 Federal State Total Current $ 4,156,000 $ 1,263,000 $ 5,419,000 Deferred (575,000 ) (85,000 ) (660,000 ) Provision for income taxes $ 3,581,000 $ 1,178,000 $ 4,759,000 201 5 Federal State Total Current $ 3,625,000 $ 631,000 $ 4,256,000 Deferred (848,000 ) 309,000 (539,000 ) Provision for income taxes $ 2,777,000 $ 940,000 $ 3,717,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 201 7 201 6 Deferred tax assets: Allowance for loan losses $ 1,927,000 $ 1,741,000 Deferred compensation 1,114,000 1,574,000 OREO valuation allowance 391,000 519,000 Premises and equipment 422,000 515,000 Unrealized loss on available-for-sale investment securities 239,000 682,000 Other 646,000 1,070,000 Total deferred tax assets 4,739,000 6,101,000 Deferred tax liabilities: Deferred loan costs (1,266,000 ) (1,628,000 ) Other (184,000 ) (238,000 ) Total deferred tax liabilities (1,450,000 ) (1,866,000 ) Net deferred tax assets $ 3,289,000 $ 4,235,000
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2017 2016 2015 Federal income tax, at statutory rate 34.0 % 34.0 % 34.0 % State franchise tax, net of Federal tax effect 6.2 % 6.9 % 6.9 % Interest on obligations of states and political subdivisions (1.5 )% (1.5 )% (1.3 ) % Net increase in cash surrender value of bank owned life insurance (0.7 )% (0.9 )% (1.2 ) % Deferred tax Federal rate adjustment 9.2 % - - Other 0.0 % 0.4 % 0.6 % Effective tax rate 47.2 % 38.9 % 39.0 %

Note 15 - Related Party Trans37

Note 15 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Balance, January 1, 201 7 $ 2,236,000 Disbursements 3,587,000 Amounts repaid (303,000 ) Balance, December 31, 201 7 $ 5,520,000 Undisbursed commitments to related parties, December 31, 201 7 $ 1,556,000

Note 17 - Parent Only Condens38

Note 17 - Parent Only Condensed Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Tables
Condensed Balance Sheet [Table Text Block]	201 7 201 6 ASSETS Cash and cash equivalents $ 383,000 $ 281,000 Investment in bank subsidiary 64,989,000 59,840,000 Other assets 653,000 571,000 Total assets $ 66,025,000 $ 60,692,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 15,000 $ 13,000 Note payable - 2,375,000 Junior subordinated deferrable interest debentures 10,310,000 10,310,000 Total liabilities 10,325,000 12,698,000 Shareholders' equity: Common stock 6,415,000 5,918,000 Retained earnings 49,855,000 43,048,000 Accumulated other comprehensive loss (570,000 ) (972,000 ) Total shareholders' equity 55,700,000 47,994,000 Total liabilities and shareholders' equity $ 66,025,000 $ 60,692,000
Condensed Income Statement [Table Text Block]	201 7 201 6 201 5 Income: Dividends declared by bank subsidiary $ 4,000,000 $ 3,500,000 $ 4,000,000 Earnings from investment in Plumas Statutory Trusts I and II 12,000 10,000 9,000 Total income 4,012,000 3,510,000 4,009,000 Expenses: Interest on note payable 28,000 133,000 155,000 Interest on subordinated debenture - - 219,000 Interest on junior subordinated deferrable interest debentures 401,000 348,000 306,000 Other expenses 251,000 235,000 206,000 Total expenses 680,000 716,000 886,000 Income before equity in undistributed income of subsidiary 3,332,000 2,794,000 3,123,000 Equity in undistributed income of subsidiary 4,538,000 4,390,000 2,353,000 Income before income taxes 7,870,000 7,184,000 5,476,000 Income tax benefit 319,000 290,000 342,000 Net income $ 8,189,000 $ 7,474,000 $ 5,818,000 Total comprehensive income $ 8,685,000 $ 6,544,000 $ 5,836,000
Condensed Cash Flow Statement [Table Text Block]	201 7 201 6 201 5 Cash flows from operating activities: Net income $ 8,189,000 $ 7,474,000 $ 5,818,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed income of subsidiary (4,538,000 ) (4,390,000 ) (2,353,000 ) Amortization of discount on debentures - - 45,000 Stock-based compensation expense 37,000 32,000 17,000 (I ncrease) decrease in other assets (76,000 ) (31,000 ) 238,000 Increase (d ecrease) in other liabilities 2,000 (2,000 ) (7,000 ) Net cash provided by operating activities 3,614,000 3,083,000 3,758,000 Cash flows from financing activities: Cash dividends paid on common stock (1,398,000 ) (489,000 ) - Redemption of subordinated debt - - (7,500,000 ) Repurchase of common stock warrant - (862,000 ) - Increase in note payable - - 4,000,000 Payment on note payable (2,375,000 ) (2,500,000 ) (125,000 ) Proceeds from exercise of stock options 261,000 200,000 88,000 Net cash used in financing activities (3,512,000 ) (3,651,000 ) (3,537,000 ) Increase (d ecrease) in cash and cash equivalents 102,000 (568,000 ) 221,000 Cash and cash equivalents at beginning of year 281,000 849,000 628,000 Cash and cash equivalents at end of year $ 383,000 $ 281,000 $ 849,000

Note 1 - The Business of Plum39

Note 1 - The Business of Plumas Bancorp (Details Textual)	Dec. 31, 2017
Number of Branches	11

Note 2 - Summary of Significa40

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Number of Major Customers	0
Cash, Uninsured Amount	$ 7,000,000
Federal Home Loan Bank Stock	2,685,000	$ 2,438,000
Government Guaranteed Loans Held for Sale	614,000	2,500,000
Guaranteed Loans With Unpaid Balance	112,781,000	96,592,000
Threshold Limit for Loans to Be Reviewed for Credit Risk	100,000
Provision For Off Balance Sheet Commitments	200,000	200,000
Real Estate Acquired Through Foreclosure	1,344,000	735,000	$ 1,756,000
Loans Settled With Other Real Estate Acquired Gross	2,642,000	2,005,000
Valuation Allowance Related to Loans Settled with Other Real Estate Acquired	$ 1,298,000	$ 1,270,000
Number of Mortgage Loans in Process of Foreclosure	0	4
Mortgage Loans in Process of Foreclosure, Amount		$ 335,000
Proceeds from Sale of Other Real Estate	$ 689,000	2,245,000	2,281,000
Gains (Losses) on Sales of Other Real Estate	130,000	60,000	198,000
Intangible Assets, Net (Excluding Goodwill)	81,000	87,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	(158,000)	(32,000)	21,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	(65,000)	(13,000)	9,000
Tax Cuts and Jobs Act of 2017 Reclassification From Aoci to Retained Earnings
Allocated Share-based Compensation Expense, Net of Tax	$ 141,000	$ 103,000	$ 63,000
Allocated Share Based Compensation Expense Net of Tax Per Diluted Share | $ / shares	$ 0.03	$ 0.02	$ 0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	0	108,000	0
AOCI Attributable to Parent [Member]
Tax Cuts and Jobs Act of 2017 Reclassification From Aoci to Retained Earnings	$ (94,000)
AOCI Attributable to Parent [Member] | Accounting Standards Update 2018-02 [Member]
Tax Cuts and Jobs Act of 2017 Reclassification From Aoci to Retained Earnings	(94,000)
Retained Earnings [Member]
Tax Cuts and Jobs Act of 2017 Reclassification From Aoci to Retained Earnings	94,000
Retained Earnings [Member] | Accounting Standards Update 2018-02 [Member]
Tax Cuts and Jobs Act of 2017 Reclassification From Aoci to Retained Earnings	94,000
Residential Portfolio Segment [Member]
Real Estate Acquired Through Foreclosure	$ 110,000	$ 84,000
Minimum [Member]
Guarantee Loans	75.00%
Minimum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life	20 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life	2 years
Maximum [Member]
Guarantee Loans	85.00%
Finite-Lived Intangible Asset, Useful Life	15 years
Maximum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life	30 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life	10 years
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 328,000
Plumas Statutory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 169,000

Note 2 - Summary of Significa41

Note 2 - Summary of Significant Accounting Policies - Change in Other Real Estate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Balance	$ 735,000	$ 1,756,000
Additions	1,292,000	1,200,000
Dispositions	(559,000)	(2,184,000)
Write-downs	(124,000)	(37,000)
Balance	$ 1,344,000	$ 735,000

Note 2 - Summary of Significa42

Note 2 - Summary of Significant Accounting Policies - Fair Value of Each Option Estimated on the Date of Grant (Details)	12 Months Ended
	Dec. 31, 2016$ / shares
Expected life of stock options (in years) (Year)	5 years 36 days
Risk free interest rate	1.52%
Volatility	53.60%
Dividend yields	2.00%
Weighted-average fair value of options granted during the year (in dollars per share)	$ 3.55

Note 3 - Fair Value Measureme43

Note 3 - Fair Value Measurements (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ (117,000)	$ (112,000)
Impaired Loans [Member]
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ 7,000	$ (75,000)

Note 3 - Fair Value Measureme44

Note 3 - Fair Value Measurement - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Estimated fair value	$ 137,466,000	$ 101,595,000
Reported Value Measurement [Member]
Cash and cash equivalents	87,537,000	62,646,000
Estimated fair value	137,466,000	101,595,000
Loans, net	482,248,000	456,580,000
FHLB stock	2,685,000	2,438,000
Accrued interest receivable	2,582,000	2,312,000
Deposits	662,657,000	582,353,000
Repurchase agreements	10,074,000	7,547,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Accrued interest payable	64,000	59,000
Note payable		2,375,000
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	87,537,000	62,646,000
Estimated fair value	137,466,000	101,595,000
Loans, net	484,269,000	459,618,000
Accrued interest receivable	2,582,000	2,312,000
Deposits	662,678,000	582,336,000
Repurchase agreements	10,074,000	7,547,000
Junior subordinated deferrable interest debentures	7,829,000	7,762,000
Accrued interest payable	64,000	59,000
Note payable		2,375,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	87,537,000	62,646,000
Accrued interest receivable	31,000	7,000
Deposits	616,617,000	532,750,000
Accrued interest payable	10,000	9,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	137,466,000	101,595,000
Accrued interest receivable	522,000	398,000
Deposits	46,061,000	49,586,000
Repurchase agreements	10,074,000	7,547,000
Accrued interest payable	39,000	36,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	484,269,000	459,618,000
Accrued interest receivable	2,029,000	1,907,000
Junior subordinated deferrable interest debentures	7,829,000	7,762,000
Accrued interest payable	$ 15,000	14,000
Note payable		$ 2,375,000

Note 3 - Fair Value Measureme45

Note 3 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Assets	$ 137,466,000	$ 101,595,000
Fair Value, Inputs, Level 2 [Member]
Assets	137,466,000	101,595,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Assets	103,788,000	74,911,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]
Assets	103,788,000	74,911,000
US States and Political Subdivisions Debt Securities [Member]
Assets	33,678,000	26,684,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Assets	$ 33,678,000	$ 26,684,000

Note 3 - Fair Value Measureme46

Note 3 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Assets	$ 1,424,000	$ 1,271,000
Asset Impairment Charges	(117,000)	(112,000)
Fair Value, Inputs, Level 3 [Member]
Assets	1,424,000	1,271,000
Impaired Loans [Member]
Assets	80,000	536,000
Asset Impairment Charges	7,000	(75,000)
Impaired Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Assets	80,000	536,000
Other Real Estate [Member]
Assets	1,344,000	735,000
Asset Impairment Charges	(124,000)	(37,000)
Other Real Estate [Member] | Fair Value, Inputs, Level 3 [Member]
Assets	1,344,000	735,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Assets	80,000	83,000
Asset Impairment Charges	7,000	6,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Assets	80,000	83,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Assets	90,000
Asset Impairment Charges
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member] | Fair Value, Inputs, Level 3 [Member]
Assets	90,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member] | Fair Value, Inputs, Level 1 [Member]
Assets
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member] | Fair Value, Inputs, Level 2 [Member]
Assets
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Assets		10,000
Asset Impairment Charges	(3,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Fair Value, Inputs, Level 3 [Member]
Assets		10,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Assets		453,000
Asset Impairment Charges		(81,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Assets		453,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Assets	285,000	84,000
Asset Impairment Charges	(9,000)	(37,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Fair Value, Inputs, Level 3 [Member]
Assets	285,000	84,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Assets		641,000
Asset Impairment Charges
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Assets		641,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Assets	969,000	$ 641,000
Asset Impairment Charges	(112,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member] | Fair Value, Inputs, Level 3 [Member]
Assets	$ 969,000

Note 3 - Fair Value Measureme47

Note 3 - Fair Value Measurement - Quantitative Information About Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on a Non-recurring Basis (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Assets	$ 1,424,000	$ 1,271,000
Impaired Loans [Member]
Assets	80,000	536,000
Other Real Estate [Member]
Assets	$ 1,344,000	$ 735,000
Other Real Estate [Member] | Maximum [Member]
Fair value input range	10.00%	36.00%
Other Real Estate [Member] | Weighted Average [Member]
Fair value input range	(10.00%)	(33.00%)
Other Real Estate [Member] | Minimum [Member]
Fair value input range		10.00%
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member]
Assets		$ 453,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member] | Maximum [Member]
Fair value input range		12.00%
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Impaired Loans [Member] | Weighted Average [Member]
Fair value input range		(12.00%)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Assets	$ 285,000	$ 84,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Maximum [Member]
Fair value input range	22.00%	40.00%
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Weighted Average [Member]
Fair value input range	31.00%	(40.00%)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Minimum [Member]
Fair value input range	17.00%
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member]
Assets		$ 641,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Other Real Estate [Member]
Assets	$ 969,000	641,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member]
Assets		$ 10,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Maximum [Member]
Fair value input range		48.00%
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Other Real Estate [Member] | Weighted Average [Member]
Fair value input range		(48.00%)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member]
Assets	$ 80,000	$ 83,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member] | Maximum [Member]
Fair value input range	8.00%	8.00%
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Impaired Loans [Member] | Weighted Average [Member]
Fair value input range	(8.00%)	(8.00%)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member]
Assets	$ 90,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member] | Maximum [Member]
Fair value input range	10.00%
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Other Real Estate [Member] | Weighted Average [Member]
Fair value input range	(10.00%)

Note 4 - Investment Securitie48

Note 4 - Investment Securities (Details Textual)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Available-for-sale Securities, Accumulated Gross Unrealized Gain (Loss), before Tax	$ (809,000)	$ (1,654,000)	$ (72,000)
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses	$ (239,000)	$ (682,000)	$ (30,000)
Number of Securities Sold During Period	16	14	15
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds	$ 9,594,000	$ 14,589,000	$ 12,260,000
Available-for-sale Securities, Gross Realized Gain (Loss)	$ (158,000)	$ (32,000)	$ 21,000
Number of Securities Sold for Gain	4	8	8
Available-for-sale Securities, Gross Realized Gains	$ 4,000	$ 48,000	$ 62,000
Number of Securities Sold for Loss	12	6	7
Available-for-sale Securities, Gross Realized Losses	$ 162,000	$ 80,000	$ 41,000
Number of Investment Securities	192
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions	92
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year	56
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis	$ 82,059,000	73,331,000
Available-for-sale Securities Pledged as Collateral	$ 81,006,000	$ 72,112,000
Available-for-sale Securities Transfers to Trading and Held to Maturity	0	0	0
Held-to-maturity Securities	$ 0	$ 0
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Number of Investment Securities	77
US States and Political Subdivisions Debt Securities [Member]
Number of Investment Securities	115

Note 4 - Investment Securitie49

Note 4 - Investment Securities Available for Sale - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Investment securities available for sale, amortized cost	$ 138,275,000	$ 103,249,000
Investment securities available for sale, gross unrealized gains	508,000	100,000
Investment securities available for sale, gross unrealized losses	(1,317,000)	(1,754,000)
Investment securities available for sale, Estimated fair value	137,466,000	101,595,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	104,935,000	76,207,000
Investment securities available for sale, gross unrealized gains	26,000	11,000
Investment securities available for sale, gross unrealized losses	(1,173,000)	(1,307,000)
Investment securities available for sale, Estimated fair value	103,788,000	74,911,000
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	33,340,000	27,042,000
Investment securities available for sale, gross unrealized gains	482,000	89,000
Investment securities available for sale, gross unrealized losses	(144,000)	(447,000)
Investment securities available for sale, Estimated fair value	$ 33,678,000	$ 26,684,000

Note 4 - Investment Securitie50

Note 4 - Investment Securities Available for Sale - Investment Securities With Unrealized Losses (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Less than 12 months fair value	$ 62,691,000	$ 86,390,000
Less than 12 months unrealized losses	472,000	1,684,000
12 months or more fair value	34,616,000	2,043,000
12 months or more unrealized losses	845,000	70,000
Total fair value	97,307,000	88,433,000
Total unrealized losses	1,317,000	1,754,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	60,070,000	68,338,000
Less than 12 months unrealized losses	441,000	1,237,000
12 months or more fair value	31,213,000	2,043,000
12 months or more unrealized losses	732,000	70,000
Total fair value	91,283,000	70,381,000
Total unrealized losses	1,173,000	1,307,000
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	2,621,000	18,052,000
Less than 12 months unrealized losses	31,000	447,000
12 months or more fair value	3,403,000
12 months or more unrealized losses	113,000
Total fair value	6,024,000	18,052,000
Total unrealized losses	$ 144,000	$ 447,000

Note 4 - Investment Securitie51

Note 4 - Investment Securities Available for Sale - Investment Securities by Contractual Maturity (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
After one year through five years, amortized cost	$ 4,649,000
After one year through five years, estimated fair value	4,706,000
After five years through ten years, amortized cost	16,897,000
After five years through ten years, estimated fair value	17,098,000
After ten years, amortized cost	11,794,000
After ten years, estimated fair value	11,874,000
Amortized cost	138,275,000	$ 103,249,000
Estimated fair value	137,466,000	101,595,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Government-sponsored mortgage-backed securities, amortized cost	104,935,000
Government-sponsored mortgage-backed securities, estimated fair value	103,788,000
Amortized cost	104,935,000	76,207,000
Estimated fair value	$ 103,788,000	$ 74,911,000

Note 5 - Loans and the Allowa52

Note 5 - Loans and the Allowance for Loan Losses (Details Textual)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Impaired Financing Receivable, Recorded Investment	$ 2,270,000	$ 5,442,000	$ 6,461,000
Impaired Financing Receivable, Related Allowance	82,000	366,000	751,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	475,000	1,534,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,795,000	3,908,000
Impaired Financing Receivable, Average Recorded Investment	1,760,000	5,077,000	6,528,000
Impaired Financing Receivable, Interest Income, Accrual Method	73,000	149,000	119,000
Impaired Financing Receivable, Interest Income, Cash Basis Method	0	29,000	0
Financing Receivable, Modifications, Recorded Investment	1,111,000	4,616,000
Financing Receivable Modifications Related Allowances	63,000	342,000
Loans and Leases Receivable, Impaired, Commitment to Lend	$ 0	$ 0
Financing Receivable, Modifications, Number of Contracts	0	0
Financing Receivable, Modifications, Subsequent Default, Number of Contracts	0	0
Financing Receivable, Recorded Investment, Nonaccrual Status	$ 1,226,000	$ 2,724,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	$ 50,000	$ 164,000	303,000
Number of Loans, 90 Days Past Due and Still Accruing	3	0
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	$ 1,796,000
Deferred Loan Origination Costs	$ 1,789,000	$ 1,882,000	$ 1,337,000

Note 5 - Loans and the Allowa53

Note 5 - Loans and the Allowance for Loan Losses - Outstanding Loans (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Loans	$ 486,634,000	$ 461,123,000
Deferred loan costs, net	2,283,000	2,006,000
Allowance for loan losses	(6,669,000)	(6,549,000)	$ (6,078,000)	$ (5,451,000)
Loans, net	482,248,000	456,580,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	39,620,000	41,293,000
Allowance for loan losses	(725,000)	(655,000)	(639,000)	(574,000)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	58,908,000	51,103,000
Allowance for loan losses	(623,000)	(466,000)	(294,000)	(225,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	240,257,000	226,136,000
Allowance for loan losses	(2,729,000)	(2,740,000)	(2,525,000)	(1,701,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,181,000	21,904,000
Allowance for loan losses	(783,000)	(927,000)	(874,000)	(1,227,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	16,624,000	21,283,000
Allowance for loan losses	(231,000)	(280,000)	(341,000)	(379,000)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	41,798,000	42,338,000
Allowance for loan losses	(533,000)	(575,000)	(528,000)	(691,000)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	60,438,000	53,553,000
Allowance for loan losses	(946,000)	(815,000)	(784,000)	(581,000)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	3,808,000	3,513,000
Allowance for loan losses	$ (99,000)	$ (91,000)	$ (93,000)	$ (73,000)

Note 5 - Loans and the Allowa54

Note 5 - Loans and the Allowance for Loan Losses - Changes in the Allowance for Loan Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance, beginning of year	$ 6,549,000	$ 6,078,000	$ 5,451,000
Provision charged to operations	600,000	800,000	1,100,000
Losses charged to allowance	(879,000)	(979,000)	(827,000)
Recoveries	399,000	650,000	354,000
Balance, end of year	$ 6,669,000	$ 6,549,000	$ 6,078,000

Note 5 - Loans and the Allowa55

Note 5 - Loans and the Allowance for Loan Losses - Loan Portfolio Allocated by Internal Risk Ratings (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loans	$ 486,634,000	$ 461,123,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	39,620,000	41,293,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	58,908,000	51,103,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	240,257,000	226,136,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,181,000	21,904,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	16,624,000	21,283,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	41,798,000	42,338,000
Commercial and Residential Portfolio Segments [Member]
Loans	422,388,000	404,057,000
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	38,851,000	40,459,000
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	56,859,000	50,790,000
Pass [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	239,944,000	223,854,000
Pass [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,081,000	21,201,000
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	16,218,000	21,125,000
Pass [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	41,636,000	41,983,000
Pass [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	418,589,000	399,412,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	238,000	565,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	253,000	280,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	26,000	400,000
Special Mention [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	125,000
Special Mention [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans
Special Mention [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	642,000	1,245,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	531,000	269,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	1,796,000	33,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	287,000	1,882,000
Substandard [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	100,000	703,000
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	281,000	158,000
Substandard [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	162,000	355,000
Substandard [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	3,157,000	3,400,000
Doubtful [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans
Doubtful [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans
Doubtful [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans
Doubtful [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans
Doubtful [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans
Doubtful [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans
Doubtful [Member] | Commercial and Residential Portfolio Segments [Member]
Loans

Note 5 - Loans and the Allowa56

Note 5 - Loans and the Allowance for Loan Losses - Credit Risk Profile by Internally Assigned Grade (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loans	$ 486,634,000	$ 461,123,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	63,848,000	56,985,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	398,000	81,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	60,438,000	53,553,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans	60,060,000	53,474,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	378,000	79,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	3,808,000	3,513,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans	3,788,000	3,511,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans	20,000	2,000
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans	$ 64,246,000
Consumer Portfolio Segment [Member] | Commercial Portfolio Segment [Member]
Loans		$ 57,066,000

Note 5 - Loans and the Allowa57

Note 5 - Loans and the Allowance for Loan Losses - Allocation of the Allowance for Loan Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Balance, beginning of year	$ 6,549,000	$ 6,078,000	$ 5,451,000
Charge-offs	(879,000)	(979,000)	(827,000)
Recoveries	399,000	650,000	354,000
Provision	600,000	800,000	1,100,000
Balance, end of year	6,669,000	6,549,000	6,078,000
Allowance for loan losses, individually evaluated for impairment				$ 82,000	$ 366,000
Allowance for loan losses, collectively evaluated for impairment				6,587,000	6,183,000
Loans	486,634,000	461,123,000		486,634,000	461,123,000
Loans, individually evaluated for impairment				2,270,000	5,442,000
Loans, collectively evaluated for impairment				484,364,000	455,681,000
Loans	486,634,000	461,123,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Balance, beginning of year	655,000	639,000	574,000
Charge-offs	(202,000)	(268,000)	(88,000)
Recoveries	89,000	53,000	167,000
Provision	183,000	231,000	(14,000)
Balance, end of year	725,000	655,000	639,000
Allowance for loan losses, individually evaluated for impairment				2,000	2,000
Allowance for loan losses, collectively evaluated for impairment				723,000	653,000
Loans	39,620,000	41,293,000		39,620,000	41,293,000
Loans, individually evaluated for impairment				14,000	16,000
Loans, collectively evaluated for impairment				39,606,000	41,277,000
Loans	39,620,000	41,293,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Balance, beginning of year	466,000	294,000	225,000
Charge-offs			(3,000)
Recoveries			6,000
Provision	157,000	172,000	66,000
Balance, end of year	623,000	466,000	294,000
Allowance for loan losses, individually evaluated for impairment
Allowance for loan losses, collectively evaluated for impairment				623,000	466,000
Loans	58,908,000	51,103,000		58,908,000	51,103,000
Loans, individually evaluated for impairment				253,000	258,000
Loans, collectively evaluated for impairment				58,655,000	50,845,000
Loans	58,908,000	51,103,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	2,740,000	2,525,000	1,701,000
Charge-offs	(48,000)	(253,000)
Recoveries	115,000	3,000
Provision	(78,000)	465,000	824,000
Balance, end of year	2,729,000	2,740,000	2,525,000
Allowance for loan losses, individually evaluated for impairment					81,000
Allowance for loan losses, collectively evaluated for impairment				2,729,000	2,659,000
Loans	240,257,000	226,136,000		240,257,000	226,136,000
Loans, individually evaluated for impairment				287,000	2,323,000
Loans, collectively evaluated for impairment				239,970,000	223,813,000
Loans	240,257,000	226,136,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Balance, beginning of year	927,000	874,000	1,227,000
Charge-offs		(5,000)	(55,000)
Recoveries		389,000
Provision	(144,000)	(331,000)	(298,000)
Balance, end of year	783,000	927,000	874,000
Allowance for loan losses, individually evaluated for impairment				32,000	206,000
Allowance for loan losses, collectively evaluated for impairment				751,000	721,000
Loans	25,181,000	21,904,000		25,181,000	21,904,000
Loans, individually evaluated for impairment				224,000	833,000
Loans, collectively evaluated for impairment				24,957,000	21,071,000
Loans	25,181,000	21,904,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	280,000	341,000	379,000
Charge-offs		(39,000)	(132,000)
Recoveries	3,000	42,000	8,000
Provision	(52,000)	(64,000)	86,000
Balance, end of year	231,000	280,000	341,000
Allowance for loan losses, individually evaluated for impairment				48,000	53,000
Allowance for loan losses, collectively evaluated for impairment				183,000	227,000
Loans	16,624,000	21,283,000		16,624,000	21,283,000
Loans, individually evaluated for impairment				934,000	1,615,000
Loans, collectively evaluated for impairment				15,690,000	19,668,000
Loans	16,624,000	21,283,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Balance, beginning of year	575,000	528,000	691,000
Charge-offs	(121,000)	(23,000)	(98,000)
Recoveries	4,000	2,000	6,000
Provision	75,000	68,000	(71,000)
Balance, end of year	533,000	575,000	528,000
Allowance for loan losses, individually evaluated for impairment					24,000
Allowance for loan losses, collectively evaluated for impairment				533,000	551,000
Loans	41,798,000	42,338,000		41,798,000	42,338,000
Loans, individually evaluated for impairment				162,000	326,000
Loans, collectively evaluated for impairment				41,636,000	42,012,000
Loans	41,798,000	42,338,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Balance, beginning of year	815,000	784,000	581,000
Charge-offs	(450,000)	(319,000)	(414,000)
Recoveries	173,000	131,000	124,000
Provision	408,000	219,000	493,000
Balance, end of year	946,000	815,000	784,000
Allowance for loan losses, individually evaluated for impairment
Allowance for loan losses, collectively evaluated for impairment				946,000	815,000
Loans	60,438,000	53,553,000		60,438,000	53,553,000
Loans, individually evaluated for impairment				377,000	69,000
Loans, collectively evaluated for impairment				60,061,000	53,484,000
Loans	60,438,000	53,553,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Balance, beginning of year	91,000	93,000	73,000
Charge-offs	(58,000)	(72,000)	(37,000)
Recoveries	15,000	30,000	43,000
Provision	51,000	40,000	14,000
Balance, end of year	99,000	91,000	$ 93,000
Allowance for loan losses, individually evaluated for impairment
Allowance for loan losses, collectively evaluated for impairment				99,000	91,000
Loans	3,808,000	3,513,000		3,808,000	3,513,000
Loans, individually evaluated for impairment				19,000	2,000
Loans, collectively evaluated for impairment				$ 3,789,000	$ 3,511,000
Loans	$ 3,808,000	$ 3,513,000

Note 5 - Loans and the Allowa58

Note 5 - Loans and the Allowance for Loan Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loans, past due	$ 6,471,000	$ 4,727,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	1,796,000
Financing Receivable, Recorded Investment, Nonaccrual Status	1,226,000	2,724,000
Loans, current	480,163,000	456,396,000
Loans	486,634,000	461,123,000
Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	3,449,000	2,003,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans, past due	1,869,000	77,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status
Loans, current	37,751,000	41,216,000
Loans	39,620,000	41,293,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	1,869,000	77,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans, past due	1,796,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	1,796,000
Financing Receivable, Recorded Investment, Nonaccrual Status
Loans, current	57,112,000	51,103,000
Loans	58,908,000	51,103,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, past due	287,000	1,998,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status	287,000	1,479,000
Loans, current	239,970,000	224,138,000
Loans	240,257,000	226,136,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due		519,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans, past due	138,000	713,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status	100,000	703,000
Loans, current	25,043,000	21,191,000
Loans	25,181,000	21,904,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	38,000	10,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, past due	411,000	324,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status	281,000	145,000
Loans, current	16,213,000	20,959,000
Loans	16,624,000	21,283,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	130,000	179,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans, past due	507,000	602,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status	162,000	326,000
Loans, current	41,291,000	41,736,000
Loans	41,798,000	42,338,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	345,000	276,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans, past due	1,424,000	988,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status	377,000	69,000
Loans, current	59,014,000	52,565,000
Loans	60,438,000	53,553,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	1,047,000	919,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans, past due	39,000	25,000
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing
Financing Receivable, Recorded Investment, Nonaccrual Status	19,000	2,000
Loans, current	3,769,000	3,488,000
Loans	3,808,000	3,513,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	$ 20,000	$ 23,000

Note 5 - Loans and the Allowa59

Note 5 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Recorded investment with no related allowance recorded	$ 1,795,000	$ 3,908,000
Recorded investment with an allowance	475,000	1,534,000
Impaired Financing Receivable, Related Allowance	82,000	366,000	$ 751,000
Recorded investment	2,270,000	5,442,000	6,461,000
Unpaid principal balance	2,281,000	6,100,000	7,119,000
Average recorded investment	1,760,000	5,077,000	6,528,000
Interest income recognized	73,000	149,000	119,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Recorded investment with no related allowance recorded			47,000
Unpaid principal balance with no related allowance recorded			47,000
Average recorded investment with no related allowance recorded			39,000
Interest income recognized with no related allowance recorded			1,000
Recorded investment with an allowance	14,000	16,000	26,000
Unpaid principal balance with allowance	14,000	16,000	26,000
Impaired Financing Receivable, Related Allowance	2,000	2,000	26,000
Average recorded investment with an allowance	15,000	16,000	29,000
Interest income recognized with an allowance	1,000	1,000
Recorded investment	14,000	16,000	73,000
Unpaid principal balance	14,000	16,000	73,000
Average recorded investment	15,000	16,000	68,000
Interest income recognized	1,000	1,000	1,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	253,000	258,000	260,000
Unpaid principal balance with no related allowance recorded	253,000	258,000	260,000
Average recorded investment with no related allowance recorded	255,000	259,000	262,000
Interest income recognized with no related allowance recorded	19,000	19,000	20,000
Recorded investment with an allowance
Unpaid principal balance with allowance
Impaired Financing Receivable, Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	253,000	258,000	260,000
Unpaid principal balance	253,000	258,000	260,000
Average recorded investment	255,000	259,000	262,000
Interest income recognized	19,000	19,000	20,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	287,000	1,789,000	1,976,000
Unpaid principal balance with no related allowance recorded	287,000	2,227,000	2,622,000
Average recorded investment with no related allowance recorded	184,000	1,589,000	2,057,000
Interest income recognized with no related allowance recorded		33,000
Recorded investment with an allowance		534,000	1,154,000
Unpaid principal balance with allowance		742,000	1,154,000
Impaired Financing Receivable, Related Allowance		81,000	371,000
Average recorded investment with an allowance		534,000	1,203,000
Interest income recognized with an allowance
Recorded investment	287,000	2,323,000	3,130,000
Unpaid principal balance	287,000	2,969,000	3,776,000
Average recorded investment	184,000	2,123,000	3,260,000
Interest income recognized		33,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no related allowance recorded		198,000	221,000
Unpaid principal balance with no related allowance recorded		198,000	221,000
Average recorded investment with no related allowance recorded		210,000	232,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance	224,000	635,000	808,000
Unpaid principal balance with allowance	224,000	635,000	808,000
Impaired Financing Receivable, Related Allowance	32,000	206,000	269,000
Average recorded investment with an allowance	230,000	658,000	822,000
Interest income recognized with an allowance	8,000	8,000	8,000
Recorded investment	224,000	833,000	1,029,000
Unpaid principal balance	224,000	833,000	1,029,000
Average recorded investment	230,000	868,000	1,054,000
Interest income recognized	8,000	8,000	8,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	697,000	1,373,000	1,347,000
Unpaid principal balance with no related allowance recorded	708,000	1,385,000	1,359,000
Average recorded investment with no related allowance recorded	548,000	1,291,000	1,346,000
Interest income recognized with no related allowance recorded	38,000	77,000	79,000
Recorded investment with an allowance	237,000	242,000	245,000
Unpaid principal balance with allowance	237,000	242,000	245,000
Impaired Financing Receivable, Related Allowance	48,000	53,000	54,000
Average recorded investment with an allowance	203,000	243,000	246,000
Interest income recognized with an allowance	7,000	11,000	11,000
Recorded investment	934,000	1,615,000	1,592,000
Unpaid principal balance	945,000	1,627,000	1,604,000
Average recorded investment	751,000	1,534,000	1,592,000
Interest income recognized	45,000	88,000	90,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	162,000	219,000	199,000
Unpaid principal balance with no related allowance recorded	162,000	219,000	199,000
Average recorded investment with no related allowance recorded	180,000	121,000	156,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance		107,000	113,000
Unpaid principal balance with allowance		107,000	113,000
Impaired Financing Receivable, Related Allowance		24,000	31,000
Average recorded investment with an allowance		110,000	115,000
Interest income recognized with an allowance
Recorded investment	162,000	326,000	312,000
Unpaid principal balance	162,000	326,000	312,000
Average recorded investment	180,000	231,000	271,000
Interest income recognized
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Recorded investment with no related allowance recorded	377,000	69,000	65,000
Unpaid principal balance with no related allowance recorded	377,000	69,000	65,000
Average recorded investment with no related allowance recorded	144,000	46,000	21,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance
Unpaid principal balance with allowance
Impaired Financing Receivable, Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	377,000	69,000	65,000
Unpaid principal balance	377,000	69,000	65,000
Average recorded investment	144,000	46,000	21,000
Interest income recognized
Consumer Portfolio Segment [Member] | Other Loans [Member]
Recorded investment with no related allowance recorded	19,000	2,000
Unpaid principal balance with no related allowance recorded	19,000	2,000
Average recorded investment with no related allowance recorded	1,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance
Unpaid principal balance with allowance
Impaired Financing Receivable, Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	19,000	2,000
Unpaid principal balance	19,000	2,000
Average recorded investment	1,000
Interest income recognized

Note 6 - Premises and Equipme60

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Depreciation, Depletion and Amortization	$ 953,000	$ 1,024,000	$ 1,055,000

Note 6 - Premises and Equipme61

Note 6 - Premises and Equipment - Premises and Equipment (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Premises and equipment	$ 26,149,000	$ 26,396,000
Less accumulated depreciation and amortization	(14,803,000)	(14,628,000)
Premises and equipment, net	11,346,000	11,768,000
Land [Member]
Premises and equipment	2,863,000	2,863,000
Building [Member]
Premises and equipment	16,133,000	16,028,000
Furniture Equipment And Leasehold Improvements [Member]
Premises and equipment	$ 7,153,000	$ 7,505,000

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Deposit Liabilities Reclassified as Loans Receivable	$ 240,000	$ 252,000

Note 7 - Deposits - Interest-be

Note 7 - Deposits - Interest-bearing Deposits (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Interest-bearing demand deposits	$ 99,195,000	$ 91,289,000
Money market	60,757,000	57,208,000
Savings	174,426,000	147,474,000
Time, $250,000 or more	3,199,000	4,055,000
Other time	42,841,000	45,548,000
Interest-bearing deposits	$ 380,418,000	$ 345,574,000

Note 7 - Deposits - Maturities

Note 7 - Deposits - Maturities of Time Deposits (Details)	Dec. 31, 2017USD ($)
2,018	$ 35,858,000
2,019	6,569,000
2,020	2,515,000
2,021	729,000
2,022	369,000
thereafter
	$ 46,040,000

Note 8 - Securities Sold Unde65

Note 8 - Securities Sold Under Agreements to Repurchase (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Securities Sold under Agreements to Repurchase	$ 10,074,000	$ 7,547,000
Securities Sold Under Agreements to Repurchase, Term	2 years
US Government Agencies Debt Securities [Member]
Assets Sold under Agreements to Repurchase, Carrying Amount	$ 16,769,000	$ 15,113,000

Note 8 - Securities Sold Unde66

Note 8 - Securities Sold Under Agreements to Repurchase - Securities Sold Under Agreements to Repurchase (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Average daily balance during the year	$ 7,421,000	$ 6,411,000
Average interest rate during the year	0.08%	0.08%
Maximum month-end balance during the year	$ 10,074,000	$ 9,069,000
Weighted average interest rate at year-end	0.09%	0.08%

Note 9 - Borrowing Arrangemen67

Note 9 - Borrowing Arrangements (Details Textual) - USD ($)	Oct. 01, 2017	Apr. 20, 2017	Apr. 15, 2013	May 31, 2017	May 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Oct. 01, 2015
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available						$ 206,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged						322,000,000
Federal Home Loan Bank Stock						2,685,000	$ 2,438,000
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds						99,448,000
Additional Federal Home Loan Bank Stock to Be Purcased						2,884,000
Repayments of Notes Payable						2,375,000	2,500,000	$ 125,000
Notes Payable							$ 2,375,000
Proceeds from Issuance of Subordinated Long-term Debt			$ 7,500,000
Debt Instrument, Discount Amortization Period			2 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			300,000		150,000		150,000	300,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 5.25		$ 5.25		$ 5.25	$ 5.25
Repurchase of Common Stock Warrant Value					$ 862,000		$ 862,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased					150,000
Stock Issued During Period, Shares, Warrant Exercised				108,112
Advances from Federal Home Loan Banks						0	0
Plumas Bank [Member]
Proceeds from Dividends Received						4,000,000
Loans Payable [Member]
Debt Instrument, Face Amount									$ 5,000,000
Repayments of Notes Payable		$ 2,250,000
Notes Payable						0	0
Debt Instrument, Term	1 year
Debt Instrument, Covenant, Maximum Debt Outstanding	$ 5,000,000
Debt Instrument, Secured by Stock, Number of Shares	100
Notes Payable to Banks [Member]
Notes Payable							2,375,000
Note and Term Loan [Member]
Interest Expense, Debt						28,000	$ 133,000	$ 155,000
Subordinated Debt [Member]
Debt Instrument, Term			8 years
Interest Expense, Debt								$ 219,000
Debt Instrument, Interest Rate, Stated Percentage			7.50%
Lender Bank One [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing						20,000,000
Lender Bank Two [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing						11,000,000
Lender Bank Three [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing						$ 10,000,000

Note 10 - Junior Subordinated68

Note 10 - Junior Subordinated Deferrable Interest Debentures (Details Textual) - USD ($)	Dec. 31, 2002	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2005	Dec. 31, 2002
Capital		$ 71,878,000	$ 66,804,000
Interest Expense, Junior Subordinated Debentures		401,000	$ 348,000	$ 306,000
Plumas Statutory Trust I [Member]
Capital		$ 328,000
Trust Preferred Securities Issued, Number						6,000
Trust Preferred Securities, Liquidation Amount per Preferred Security	$ 1,000					$ 1,000
Proceeds from Issuance of Trust Preferred Securities	$ 6,000,000
Amount Invested in Subordinated Debentures by Trust	$ 6,186,000					$ 6,186,000
Plumas Statutory Trust I [Member] | Subordinated Debt [Member]
Debt Instrument, Interest Rate, Effective Percentage		5.07%
Plumas Statutory Trust I [Member] | Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		3.40%
Plumas Statutory Trust II [Member]
Capital		$ 169,000
Trust Preferred Securities Issued, Number					4,000
Trust Preferred Securities, Liquidation Amount per Preferred Security					$ 1,000
Proceeds from Issuance of Trust Preferred Securities					$ 4,000,000
Amount Invested in Subordinated Debentures by Trust					$ 4,124,000
Debt Instrument, Period for Deferral of Distribution Payment		5 years
Plumas Statutory Trust II [Member] | Subordinated Debt [Member]
Debt Instrument, Interest Rate, Effective Percentage		3.07%
Debt Instrument, Period after Issuance for Start of Redemption		5 years
Plumas Statutory Trust II [Member] | Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.48%

Note 11 - Commitments and Con69

Note 11 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leases, Rent Expense	$ 308,000	$ 276,000	$ 233,000
Consumer Loan Commitments as Percentage of Aggregate Commitments	10.00%
Commercial and Agricultura lLoan Commitments as Percentage of Aggregate Commitments	38.00%
Real Estate Loan Commitments as Percentage of Aggregate Commitments	52.00%
Maximum Loan to Value Ratio	80.00%

Note 11 - Commitments and Con70

Note 11 - Commitments and Contingencies - Future Minimum Lease Payments (Details)	Dec. 31, 2017USD ($)
2,018	$ 308,000
2,019	289,000
2,020	202,000
2,021	91,000
2,022
	$ 890,000

Note 11 - Commitments and Con71

Note 11 - Commitments and Contingencies - Financial Instruments Representing Off-balance-sheet Credit Risk (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Commitments to extend credit	$ 107,366,000	$ 93,699,000
Letters of credit	$ 477,000	$ 625,000

Note 12 - Shareholders' Equit72

Note 12 - Shareholders' Equity (Details Textual) - USD ($)	Nov. 15, 2017	May 15, 2017	Nov. 21, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2019	May 31, 2016	Dec. 31, 2014	Apr. 15, 2013
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval				$ 11,281,000
Common Stock, Dividends, Per Share, Cash Paid	$ 0.14	$ 0.14	$ 0.10
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				0	63,000	53,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					150,000	300,000		150,000		300,000
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 5.25	$ 5.25		$ 5.25		$ 5.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value				$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				$ 590,000	$ 427,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				0	108,000	0
Allocated Share-based Compensation Expense				$ 152,000	$ 116,000	$ 70,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense				11,000	13,000	7,000
Proceeds from Stock Options Exercised				261,000	200,000	88,000
Employee Service Share-based Compensation, Tax Benefit from Exercise of Stock Options				$ 112,000	$ 12,000	$ 13,000
Common Equity Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets				4.50%	4.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets				6.00%	6.00%				4.00%
Capital Required for Capital Adequacy to Risk Weighted Assets				8.00%	8.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets				4.00%	4.00%
Capital Conservation Buffer				2.50%
Capital Conservation Buffer Phase In Amount				0.625%
Asset Threshold Before Adopted Final Amendments to the Small Bank Holding Company Policy Statement				$ 500,000,000
Asset Threshold to Qualify for the Policy Statement after Adopted Final Amendments to the Samll Bank Holding Company Policy Statment				$ 1,000,000,000
Scenario, Forecast [Member]
Common Equity Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets							7.00%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets							8.50%
Capital Required for Capital Adequacy to Risk Weighted Assets							10.50%
Stock Option Plan 2001 [Member]
Common Stock, Capital Shares Reserved for Future Issuance				46,293
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 0
Stock Option Plan 2013 [Member]
Common Stock, Capital Shares Reserved for Future Issuance				466,200
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				305,600
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 196,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value				161,000	$ 76,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				$ 894,000	$ 451,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				0	108,000	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 328 days

Note 12 - Shareholders' Equit73

Note 12 - Shareholders' Equity - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income:
Net Income	$ 8,189,000	$ 7,474,000	$ 5,818,000
Earnings Per Share:
Basic earnings per common share (in dollars per share)	$ 1.64	$ 1.54	$ 1.21
Diluted earnings per common share (in dollars per share)	$ 1.58	$ 1.47	$ 1.15
Weighted Average Number of Shares Outstanding:
Basic shares (in shares)	5,005	4,864	4,817
Diluted shares (in shares)	5,185	5,098	5,058

Note 12 - Shareholders' Equit74

Note 12 - Shareholders' Equity - Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	108,000	0
Stock Option Plan 2001 [Member]
Options outstanding, Shares (in shares)	81,893	192,893	306,393
Options outstanding, Weighted average exercise price (in dollars per share)	$ 2.95	$ 5.75	$ 7.95
Options cancelled, Shares (in shares)		(55,800)	(74,600)
Options cancelled, Weighted average exercise price (in dollars per share)		$ 12.61	$ 16.26
Options exercised, Shares (in shares)	(35,600)	(55,200)	(38,900)
Options exercised, Weighted average exercise price (in dollars per share)	$ 2.95	$ 2.95	$ 2.95
Options outstanding, Shares (in shares)	46,293	81,893	192,893
Options outstanding, Weighted average exercise price (in dollars per share)	$ 2.95	$ 5.75	$ 7.95	$ 2.95
Options outstanding, Weighted average remaining contractual term in years (Year)	1 year 73 days
Options outstanding, Intrinsic value				$ 937,000
Options exercisable, Shares (in shares)				46,293
Options exercisable, Weighted average exercise price (in dollars per share)	$ 2.95
Options exercisable, Weighted average remaining contractual term in years (Year)	1 year 73 days
Options exercisable, Intrinsic value				$ 937,000
Expected to vest after December 31, 2017, Shares (in shares)
Expected to vest after December 31, 2017, Weighted average exercise price (in dollars per share)
Options outstanding, Weighted average exercise price (in dollars per share)	$ 2.95	$ 2.95	$ 5.75
Options exercisable, Weighted average exercise price (in dollars per share)	$ 2.95			2.95
Stock Option Plan 2013 [Member]
Options outstanding, Shares (in shares)	192,800	102,400	110,400
Options outstanding, Weighted average exercise price (in dollars per share)	$ 7.60	$ 6.32	$ 6.32
Options cancelled, Shares (in shares)	(7,200)	(9,600)	(7,200)
Options cancelled, Weighted average exercise price (in dollars per share)	$ 8.14	$ 7.94	$ 6.32
Options exercised, Shares (in shares)	(25,000)	(8,000)	(800)
Options exercised, Weighted average exercise price (in dollars per share)	$ 6.65	$ 6.32	$ 6.32
Options outstanding, Shares (in shares)	160,600	192,800	102,400
Options outstanding, Weighted average exercise price (in dollars per share)	$ 7.60	$ 6.32	$ 6.32	$ 7.72
Options outstanding, Weighted average remaining contractual term in years (Year)	5 years 146 days
Options outstanding, Intrinsic value				$ 2,486,000
Options exercisable, Shares (in shares)				68,000
Options exercisable, Weighted average exercise price (in dollars per share)	$ 7.11
Options exercisable, Weighted average remaining contractual term in years (Year)	4 years 328 days
Options exercisable, Intrinsic value				$ 1,094,000
Expected to vest after December 31, 2017, Shares (in shares)				82,507
Expected to vest after December 31, 2017, Weighted average exercise price (in dollars per share)				$ 8.18
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	108,000	0
Option granted, Weighted average exercise price (in dollars per share)		$ 8.75
Options outstanding, Weighted average exercise price (in dollars per share)	$ 7.72	$ 7.60	$ 6.32
Options exercisable, Weighted average exercise price (in dollars per share)	$ 7.11			$ 7.11
Expected to vest after December 31, 2017, Weighted average remaining contractual term in years (Year)	5 years 255 days
Expected to vest after December 31, 2017, Intrinsic value				$ 1,239,000

Note 12 - Shareholders' Equit75

Note 12 - Shareholders' Equity - Regulatory Capital (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014
Common Equity Tier 1 Ratio, Actual amount	$ 65,085	$ 60,521
Common Equity Tier 1 Ratio, Actual ratio	12.00%	12.10%
Common Equity Tier 1 Ratio, For capital adequacy purposes amount	$ 24,453	$ 22,597
Common Equity Tier 1 Ratio, For capital adequacy purposes ratio	4.50%	4.50%
Common Equity Tier 1 Ratio, To be well-capitalized under prompt corrective provisions amount	$ 35,321	$ 32,641
Common Equity Tier 1 Ratio, To be well-capitalized under prompt corrective provisions ratio	6.50%	6.50%
Tier 1 Leverage Ratio, Actual amount	$ 65,085	$ 60,521
Tier 1 Leverage Ratio, Actual ratio	8.80%	9.20%
Tier 1 Leverage Ratio, For capital adequacy purposes amount	$ 29,663	$ 26,353
Tier 1 Leverage Ratio, For capital adequacy purposes ratio	4.00%	4.00%
Tier 1 Leverage Ratio, To be well-capitalized under prompt corrective provisions amount	$ 37,079	$ 32,941
Tier 1 Leverage Ratio, To be well-capitalized under prompt corrective provisions ratio	5.00%	5.00%
Tier 1 Risk-Based Capital Ratio, Actual amount	$ 65,085	$ 60,521
Tier 1 Risk-Based Capital Ratio, Actual ratio	12.00%	12.10%
Tier 1 Risk-Based Capital Ratio, For capital adequacy purposes amount	$ 32,604	$ 30,130
Tier 1 Risk-Based Capital Ratio, For capital adequacy purposes ratio	6.00%	6.00%	4.00%
Tier 1 Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions amount	$ 43,472	$ 40,173
Tier 1 Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions ratio	8.00%	8.00%
Total Risk-Based Capital Ratio, Actual amount	$ 71,878	$ 66,804
Total Risk-Based Capital Ratio, Actual ratio	13.20%	13.30%
Total Risk-Based Capital Ratio, For capital adequacy purposes amount	$ 43,472	$ 40,173
Total Risk-Based Capital Ratio, For capital adequacy purposes ratio	8.00%	8.00%
Total Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions amount	$ 53,340	$ 50,217
Total Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions ratio	10.00%	10.00%

Note 13 - Other Expenses - Othe

Note 13 - Other Expenses - Other Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Outside service fees	$ 2,234,000	$ 2,105,000	$ 2,003,000
Professional fees	612,000	608,000	707,000
Telephone and data communications	561,000	450,000	376,000
Business development	389,000	344,000	332,000
Advertising and promotion	372,000	366,000	305,000
Director compensation and retirement	336,000	348,000	300,000
Armored car and courier	278,000	248,000	234,000
Deposit insurance	248,000	285,000	362,000
Loan collection expenses	194,000	166,000	200,000
Provision from change in OREO valuation	124,000	37,000	79,000
Stationery and supplies	118,000	119,000	105,000
Insurance	75,000	78,000	95,000
OREO expenses	73,000	(34,000)	182,000
Postage	49,000	40,000	41,000
Net gain on sale of OREO	(130,000)	(60,000)	(198,000)
Other operating expenses	233,000	309,000	309,000
Other non-interest expense	$ 5,766,000	$ 5,409,000	$ 5,432,000

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	$ 1,419,000
Deferred Tax Assets, Gross	4,739,000	$ 6,101,000
Deferred Tax Liabilities, Gross	1,450,000	1,866,000
Deferred Tax Assets, Net	3,289,000	4,235,000
Deferred Tax Assets, Valuation Allowance	$ 0	$ 0

Note 14 - Income Taxes - Provis

Note 14 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current, federal	$ 5,170,000	$ 4,156,000	$ 3,625,000
Current, State	1,643,000	1,263,000	631,000
Current, Total	6,813,000	5,419,000	4,256,000
Deferred tax asset adjustment for enacted change in tax rate	1,419,000
Deferred, federal	(738,000)	(575,000)	(848,000)
Deferred, State	(178,000)	(85,000)	309,000
Deferred, Total	(916,000)	(660,000)	(539,000)
Provision for income taxes, federal	5,851,000	3,581,000	2,777,000
Provision for income taxes, State	1,465,000	1,178,000	940,000
Provision for income taxes, Total	$ 7,316,000	$ 4,759,000	$ 3,717,000

Note 14 - Income Taxes - Deferr

Note 14 - Income Taxes - Deferred Tax Assets & Liabilities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Allowance for loan losses	$ 1,927,000	$ 1,741,000
Deferred compensation	1,114,000	1,574,000
OREO valuation allowance	391,000	519,000
Premises and equipment	422,000	515,000
Unrealized loss on available-for-sale investment securities	239,000	682,000
Other	646,000	1,070,000
Total deferred tax assets	4,739,000	6,101,000
Deferred tax liabilities:
Deferred loan costs	(1,266,000)	(1,628,000)
Other	(184,000)	(238,000)
Total deferred tax liabilities	(1,450,000)	(1,866,000)
Net deferred tax assets	$ 3,289,000	$ 4,235,000

Note 14 - Income Taxes - Income

Note 14 - Income Taxes - Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Federal income tax, at statutory rate	34.00%	34.00%	34.00%
State franchise tax, net of Federal tax effect	6.20%	6.90%	6.90%
Interest on obligations of states and political subdivisions	(1.50%)	(1.50%)	(1.30%)
Net increase in cash surrender value of bank owned life insurance	(0.70%)	(0.90%)	(1.20%)
Deferred tax Federal rate adjustment	9.20%
Other	0.00%	0.40%	0.60%
Effective tax rate	47.20%	38.90%	39.00%

Note 15 - Related Party Trans81

Note 15 - Related Party Transactions - Related Party Borrowers (Details)	12 Months Ended
	Dec. 31, 2017USD ($)
Balance	$ 2,236,000
Disbursements	3,587,000
Amounts repaid	(303,000)
Balance	5,520,000
Undisbursed commitments to related parties, December 31, 2017	$ 1,556,000

Note 16 - Employee Benefit Pl82

Note 16 - Employee Benefit Plans (Details Textual)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 150,000	$ 114,000	$ 111,000
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	30.00%	25.00%	25.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	2.40%	2.00%	2.00%
Defined Contribution Plan, Cost	$ 307,000	$ 269,000	$ 258,000
Employee-related Liabilities	3,855,000	3,889,000
Bank Owned Life Insurance	12,866,000	12,528,000
Bank Owned Life Insurance Income	$ 338,000	$ 341,000	$ 342,000
Minimum [Member]
Defined Contribution Plan, Salary Continuation Period	10 years
Maximum [Member]
Defined Contribution Plan, Salary Continuation Period	15 years
Director [Member]
Defined Contribution Plan, Number of Employees	6
Former Executives Officer [Member]
Defined Contribution Plan, Number of Employees	5
Former Director [Member]
Defined Contribution Plan, Number of Employees	4

Note 17 - Parent Only Condens83

Note 17 - Parent Only Condensed Financial Statements - Condensed Balance Sheets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 87,537,000	$ 62,646,000	$ 68,195,000	$ 45,574,000
Total assets	745,427,000	657,975,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Note payable		2,375,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	689,727,000	609,981,000
Shareholders' equity:
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,064,972 at December 31, 2017 and 4,896,875 at December 31, 2016	6,415,000	5,918,000
Retained earnings	49,855,000	43,048,000
Accumulated other comprehensive loss, net of taxes	(570,000)	(972,000)
Total shareholders' equity	55,700,000	47,994,000	42,496,000	36,497,000
Total liabilities and shareholders' equity	745,427,000	657,975,000
Parent Company [Member]
ASSETS
Cash and cash equivalents	383,000	281,000	$ 849,000	$ 628,000
Investment in bank subsidiary	64,989,000	59,840,000
Other assets	653,000	571,000
Total assets	66,025,000	60,692,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities	15,000	13,000
Note payable		2,375,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	10,325,000	12,698,000
Shareholders' equity:
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,064,972 at December 31, 2017 and 4,896,875 at December 31, 2016	6,415,000	5,918,000
Retained earnings	49,855,000	43,048,000
Accumulated other comprehensive loss, net of taxes	(570,000)	(972,000)
Total shareholders' equity	55,700,000	47,994,000
Total liabilities and shareholders' equity	$ 66,025,000	$ 60,692,000

Note 17 - Parent Only Condens84

Note 17 - Parent Only Condensed Financial Statements - Condensed Statements of Income and Comprehensive Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest on note payable	$ 28,000	$ 133,000	$ 155,000
Interest on subordinated debenture			219,000
Interest on junior subordinated deferrable interest debentures	401,000	348,000	306,000
Other expenses	6,000	5,000	6,000
Total expenses	1,017,000	1,023,000	1,204,000
Income before equity in undistributed income of subsidiary	15,505,000	12,233,000	9,535,000
Provision for income taxes	7,316,000	4,759,000	3,717,000
Net Income	8,189,000	7,474,000	5,818,000
Total comprehensive income	8,685,000	6,544,000	5,836,000
Parent Company [Member]
Dividends declared by bank subsidiary	4,000,000	3,500,000	4,000,000
Statutory Trusts I and II	12,000	10,000	9,000
Total income	4,012,000	3,510,000	4,009,000
Interest on note payable	28,000	133,000	155,000
Interest on subordinated debenture			219,000
Interest on junior subordinated deferrable interest debentures	401,000	348,000	306,000
Other expenses	251,000	235,000	206,000
Total expenses	680,000	716,000	886,000
Income before equity in undistributed income of subsidiary	3,332,000	2,794,000	3,123,000
Equity in undistributed income of subsidiary	4,538,000	4,390,000	2,353,000
Income before income taxes	7,870,000	7,184,000	5,476,000
Provision for income taxes	319,000	290,000	342,000
Net Income	8,189,000	7,474,000	5,818,000
Total comprehensive income	$ 8,685,000	$ 6,544,000	$ 5,836,000

Note 17 - Parent Only Condens85

Note 17 - Parent Only Condensed Financial Statements - Condensed Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Income	$ 8,189,000	$ 7,474,000	$ 5,818,000
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation expense	152,000	116,000	70,000
(Increase) decrease in other assets	(513,000)	975,000	(1,298,000)
Net cash provided by operating activities	11,478,000	8,899,000	7,227,000
Cash dividends paid on common stock	(1,398,000)	(489,000)
Redemption of subordinated debt			(7,500,000)
Repurchase of common stock warrant		(862,000)
Increase in note payable			4,000,000
Principal payment on note payable	(2,375,000)	(2,500,000)	(125,000)
Proceeds from exercise of stock options	261,000	200,000	88,000
Net cash used in financing activities	79,949,000	51,302,000	53,893,000
Increase (decrease) in cash and cash equivalents	24,891,000	(5,549,000)	22,621,000
Cash and cash equivalents at beginning of year	62,646,000	68,195,000	45,574,000
Cash and cash equivalents at end of year	87,537,000	62,646,000	68,195,000
Parent Company [Member]
Net Income	8,189,000	7,474,000	5,818,000
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed income of subsidiary	(4,538,000)	(4,390,000)	(2,353,000)
Amortization of discount on debentures			45,000
Stock-based compensation expense	37,000	32,000	17,000
(Increase) decrease in other assets	(76,000)	(31,000)	238,000
Increase (decrease) in other liabilities	2,000	(2,000)	(7,000)
Net cash provided by operating activities	3,614,000	3,083,000	3,758,000
Cash dividends paid on common stock	(1,398,000)	(489,000)
Redemption of subordinated debt			(7,500,000)
Repurchase of common stock warrant		(862,000)
Increase in note payable			4,000,000
Principal payment on note payable	(2,375,000)	(2,500,000)	(125,000)
Proceeds from exercise of stock options	261,000	200,000	88,000
Net cash used in financing activities	(3,512,000)	(3,651,000)	(3,537,000)
Increase (decrease) in cash and cash equivalents	102,000	(568,000)	221,000
Cash and cash equivalents at beginning of year	281,000	849,000	628,000
Cash and cash equivalents at end of year	$ 383,000	$ 281,000	$ 849,000