Plumas Bancorp (PLBC) 10-Q 2 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 27, 2018
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	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		5,118,676
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 52,673,000	$ 87,537,000
Investment securities available for sale	157,792,000	137,466,000
Loans, less allowance for loan losses of $6,698 at June 30, 2018 and $6,669 at December 31, 2017	511,977,000	482,248,000
Real estate acquired through foreclosure	953,000	1,344,000
Premises and equipment, net	13,800,000	11,346,000
Bank owned life insurance	12,693,000	12,866,000
Accrued interest receivable and other assets	14,830,000	12,620,000
Total assets	764,718,000	745,427,000
Deposits:
Non-interest bearing	288,068,000	282,239,000
Interest bearing	390,998,000	380,418,000
Total deposits	679,066,000	662,657,000
Repurchase agreements	8,724,000	10,074,000
Accrued interest payable and other liabilities	7,121,000	6,686,000
Junior subordinated deferrable interest debentures	10,310,000	10,310,000
Total liabilities	705,221,000	689,727,000
Commitments and contingencies (Note 5)
Shareholders’ equity:
Common stock, no par value; 22,500,000 shares authorized; issued and outstanding – 5,118,676 shares at June 30, 2018 and 5,064,972 at December 31, 2017	6,776,000	6,415,000
Retained earnings	55,660,000	49,855,000
Accumulated other comprehensive loss, net	(2,939,000)	(570,000)
Total shareholders’ equity	59,497,000	55,700,000
Total liabilities and shareholders’ equity	$ 764,718,000	$ 745,427,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Loans, allowance for loan losses	$ 6,698	$ 6,669
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 outstanding (in shares)	5,118,676	5,064,972
Common stock, shares issued (in shares)	5,118,676	5,064,972

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Interest Income:
Interest and fees on loans	$ 7,209	$ 6,433	$ 13,987	$ 12,541
Interest on investment securities	980	603	1,836	1,164
Other	105	83	289	179
Total interest income	8,294	7,119	16,112	13,884
Interest Expense:
Interest on deposits	153	140	304	280
Interest on note payable		4		28
Interest on junior subordinated deferrable interest debentures	127	99	239	192
Other	1	1	3	2
Total interest expense	281	244	546	502
Net interest income before provision for loan losses	8,013	6,875	15,566	13,382
Provision for Loan Losses	300	200	500	400
Net interest income after provision for loan losses	7,713	6,675	15,066	12,982
Non-Interest Income:
Service charges	653	628	1,294	1,227
Interchange revenue	553	490	1,044	946
Gain on sale of loans	533	786	1,199	1,314
Gain on equity securities with no readily determinable fair value			209
Loss on sale of investments			(8)	(17)
Other	486	478	1,019	960
Total non-interest income	2,225	2,382	4,757	4,430
Non-Interest Expenses:
Salaries and employee benefits	2,923	2,864	6,036	5,791
Occupancy and equipment	705	654	1,407	1,423
Other	1,601	1,374	3,236	2,761
Total non-interest expenses	5,229	4,892	10,679	9,975
Income before provision for income taxes	4,709	4,165	9,144	7,437
Provision for Income Taxes	1,264	1,624	2,419	2,832
Net income	$ 3,445	$ 2,541	$ 6,725	$ 4,605
Basic earnings per share (in dollars per share)	$ 0.67	$ 0.51	$ 1.32	$ 0.93
Diluted earnings per share (in dollars per share)	$ 0.66	$ 0.49	$ 1.29	$ 0.89

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net income	$ 3,445	$ 2,541	$ 6,725	$ 4,605
Other comprehensive income:
Change in net unrealized gain/loss	(783)	780	(3,372)	1,283
Reclassification adjustments for net losses included in net income			8	17
Net unrealized holding (loss) gain	(783)	780	(3,364)	1,300
Related tax effect:
Change in net unrealized gain/loss	232	(322)	997	(529)
Reclassification of net losses included in net income			(2)	(7)
Income tax effect	232	(322)	995	(536)
Other comprehensive (loss) income	(551)	458	(2,369)	764
Total comprehensive income	$ 2,894	$ 2,999	$ 4,356	$ 5,369

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash Flows from Operating Activities:
Net income	$ 6,725,000	$ 4,605,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for Loan Losses	500,000	400,000
Change in deferred loan origination costs/fees, net	(948,000)	(459,000)
Depreciation and amortization	489,000	520,000
Stock-based compensation expense	98,000	86,000
Loss on sale of investments	8,000	17,000
Amortization of investment security premiums	343,000	295,000
Gain on equity securities with no readily determinable fair value	(209,000)
Gain on sale of OREO and other vehicles	(75,000)	(7,000)
Gain on sale of loans held for sale	(1,199,000)	(1,314,000)
Loans originated for sale	(22,584,000)	(19,681,000)
Proceeds from loan sales	22,202,000	22,260,000
Provision from change in OREO valuation	38,000	9,000
Earnings on bank-owned life insurance	(165,000)	(167,000)
Increase in accrued interest receivable and other assets	(350,000)	(106,000)
Increase (decrease) in accrued interest payable and other liabilities	434,000	(1,230,000)
Net cash provided by operating activities	5,307,000	5,228,000
Cash Flows from Investing Activities:
Proceeds from principal repayments from available-for-sale government-sponsored mortgage-backed securities	6,970,000	6,073,000
Purchases of available-for-sale securities	(35,509,000)	(20,287,000)
Proceeds from sale of available-for-sale securities	4,157,000	4,221,000
Net increase in loans	(28,455,000)	(16,722,000)
Proceeds from Bank owned life insurance	338,000
Proceeds from sale of OREO	550,000	75,000
Proceeds from sale of other vehicles	275,000	114,000
Purchase of premises and equipment	(2,900,000)	(179,000)
Net cash used in investing activities	(54,574,000)	(26,705,000)
Cash Flows from Financing Activities:
Net increase in demand, interest bearing and savings deposits	21,287,000	36,978,000
Net decrease in time deposits	(4,878,000)	(3,172,000)
Principal payment on note payable		(2,375,000)
Net decrease in securities sold under agreements to repurchase	(1,349,000)	(3,222,000)
Cash dividends paid on common stock	(920,000)	(691,000)
Proceeds from exercise of stock options	263,000	164,000
Net cash provided by financing activities	14,403,000	27,682,000
(Decrease) increase in cash and cash equivalents	(34,864,000)	6,205,000
Cash and Cash Equivalents at Beginning of Year	87,537,000	62,646,000
Cash and Cash Equivalents at End of Period	52,673,000	68,851,000
Supplemental Disclosure of Cash Flow Information:
Interest expense	549,000	502,000
Income taxes	2,856,000	3,490,000
Non-Cash Investing Activities:
Real estate and vehicles acquired through foreclosure	375,000	288,000
Common stock retired in connection with the exercise of stock options	29	10
Common stock issued in connection with the cashless exercise of stock warrant		$ 787

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Nature of Operations [Text Block]	1. THE BUSINESS OF PLUMAS BANCORP During 2002, one September 26, 2002. September 28, 2005. The Bank operates eleven December 2015 first

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation and Basis of Presentation The condensed consolidated financial statements include the accounts of the Company and the accounts of its wholly-owned subsidiary, Plumas Bank. Plumas Statutory Trust I and Plumas Statutory Trust II are not June 30, 2018 three six June 30, 2018 2017. December 31, 2017 The unaudited condensed consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim reporting on Form 10 not 2017 10 three six June 30, 2018 may not Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2018. 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 branches are located within the same economic environment and management does not No 10 Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, 606” 606, not Most of our revenue-generating transactions are not 606, not 606 Income Taxes On December 22, 2017, 1986, 35% 21% 2017 $1.4 no six June 30, 2018. Recently Adopted Accounting Pronouncements In February 2018, No. 2018 02, No.2018 02 December 22, 2017, 2017 $94,000. In May 2014, No. 2014 09 2014 09” January 1, 2018. 2014 09 not not 2014 09. 2014 09, not not 2014 09 not not On January 5, 2016, No. 2016 01, December 15, 2017, No. 2016 01 January 1, 2018 $209,000 $662,000 not Pending Accounting Pronouncements On February 25, 2016, 2016 02, not 12 2016 02 December 15, 2018. two not No. 2016 02. No. 2016 02 not In June 2016, No. 2016 13, No. 2016 13 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, not 2017 08 December 15, 2018. first No. 2017 08. No. 2017 08 not

Note 3 - Investment Securities

Note 3 - Investment Securities Available for Sale	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	3. The amortized cost and estimated fair value of investment securities at June 30, 2018 December 31, 2017 Available-for-Sale June 30, 2018 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 125,804 $ 21 $ (3,631 ) $ 122,194 Obligations of states and political subdivisions 36,160 101 (663 ) 35,598 $ 161,964 $ 122 $ (4,294 ) $ 157,792 Net unrealized loss on available-for-sale investment securities totaling $4,172,000 $1,233,000 June 30, 2018. six June 30, 2018 eighteen $4,157,000 $8,000 eight $4,000 ten $12,000. No three June 30, 2018. Available-for-Sale December 31, 2017 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 104,935 $ 26 $ (1,173 ) $ 103,788 Obligations of states and political subdivisions 33,340 482 (144 ) 33,678 $ 138,275 $ 508 $ (1,317 ) $ 137,466 Unrealized loss on available-for-sale investment securities totaling $809,000 $239,000 December 31, 2017. six June 30, 2017 seven $4,221,000 $17,000 four $4,000 three $21,000. No three June 30, 2017. There were no six June 30, 2018 twelve December 31, 2017. no June 30, 2018 December 31, 2017. Investment securities with unrealized losses at June 30, 2018 December 31, 2017 June 30, 2018 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 88,404 $ 2,209 $ 28,186 $ 1,422 $ 116,590 $ 3,631 Obligations of states and political subdivisions 20,901 420 3,269 243 24,170 663 $ 109,305 $ 2,629 $ 31,455 $ 1,665 $ 140,760 $ 4,294 December 31, 2017 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 60,070 $ 441 $ 31,213 $ 732 $ 91,283 $ 1,173 Obligations of states and political subdivisions 2,621 31 3,403 113 6,024 144 $ 62,691 $ 472 $ 34,616 $ 845 $ 97,307 $ 1,317 At June 30, 2018, 199 160 124 twelve 199 87 112 June 30, 2018, not not not June 30, 2018 The amortized cost and estimated fair value of investment securities at June 30, 2018 Amortized Cost Estimated Fair Value Within one year $ - $ - After one year through five years 2,932 2,927 After five years through ten years 16,891 16,642 After ten years 16,337 16,029 Investment securities not due at a single maturity date: Government-sponsored mortgage-backed securities 125,804 122,194 $ 161,964 $ 157,792 Expected maturities will differ from contractual maturities because the issuers of the securities may Investment securities with amortized costs totaling $91,031,000 $82,059,000 $88,166,000 $81,006,000 June 30, 2018 December 31, 2017,

Note 4 - Loans and the Allowanc

Note 4 - Loans and the Allowance for Loan Losses	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Outstanding loans are summarized below, in thousands: June 30, December 31, 2018 2017 Commercial $ 49,698 $ 39,620 Agricultural 63,701 58,908 Real estate – residential 14,789 16,624 Real estate – commercial 251,608 240,257 Real estate – construction and land development 25,325 25,181 Equity lines of credit 39,462 41,798 Auto 67,184 60,438 Other 3,981 3,808 Total loans 515,748 486,634 Deferred loan costs, net 2,927 2,283 Allowance for loan losses (6,698 ) (6,669 ) Total net loans $ 511,977 $ 482,248 Changes in the allowance for loan losses, in thousands, were as follows: June 30, December 31, 2018 2017 Balance, beginning of year $ 6,669 $ 6,549 Provision charged to operations 500 600 Losses charged to allowance (763 ) (879 ) Recoveries 292 399 Balance, end of period $ 6,698 $ 6,669 The recorded investment in impaired loans totaled $1,929,000 $2,270,000 June 30, 2018 December 31, 2017, $81,000 $469,000 June 30, 2018 $82,000 $475,000 December 31, 2017. no $1,460,000 $1,795,000 June 30, 2018 December 31, 2017, six June 30, 2018 June 30, 2017 $1,871,000 $4,890,000, $36,000 $79,000 six June 30, 2018 2017, No six June 30, 2018 2017. 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 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 June 30, 2018 December 31, 2017 $1,105,000 $1,111,000, $59,000 $63,000 June 30, 2018 December 31, 2017. not June 30, 2018 December 31, 2017. There were no six June 30, 2018 June 30, 2017. no twelve six June 30, 2018 2017, At June 30, 2018 December 31, 2017, $882,000 $1,226,000, $29,000 $89,000 six June 30, 2018 2017, $14,000 $38,000 three June 30, 2018 2017, December 31, 2017 three one $1.8 90 December 31, 2017. June 30, 2018, Salaries and employee benefits totaling $1,234,000 $936,000 six June 30, 2018 2017, $736,000 $541,000 three June 30, 2018 2017, The Company assigns a risk rating to all loans and periodically, but not $100,000 The risk ratings can be grouped into three Special Mention Substandard not not Doubtful Loans not The following table shows the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: June 30 , 201 8 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 $ 48,738 $ 63,447 $ 14,508 $ 247,866 $ 25,228 $ 39,421 $ 439,208 Special Mention 705 254 122 3,462 - - 4,543 Substandard 255 - 159 280 97 41 832 Doubtful - - - - - - - Total $ 49,698 $ 63,701 $ 14,789 $ 251,608 $ 25,325 $ 39,462 $ 444,583 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 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity June 30 , 201 8 December 31, 201 7 Auto Other Total Auto Other Total Grade: Performing $ 66,888 $ 3,981 $ 70,869 $ 60,060 $ 3,788 $ 63,848 Non-performing 296 - 296 378 20 398 Total $ 67,184 $ 3,981 $ 71,165 $ 60,438 $ 3,808 $ 64,246 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Commercial Agricultural Real Estate- Residential Real Estate- Commercial Real Estate- Construction Equity LOC Auto Other Total Six months ended 6/30/18: Allowance for Loan Losses Beginning balance $ 725 $ 623 $ 231 $ 2,729 $ 783 $ 533 $ 946 $ 99 $ 6,669 Charge-offs (266 ) - - - - - (476 ) (21 ) (763 ) Recoveries 15 - 91 18 2 3 155 8 292 Provision 379 (77 ) (127 ) (48 ) (5 ) (55 ) 419 14 500 Ending balance $ 853 $ 546 $ 195 $ 2,699 $ 780 $ 481 $ 1,044 $ 100 $ 6,698 Three months ended 6/30/18: Allowance for Loan Losses Beginning balance $ 772 $ 494 $ 212 $ 2,759 $ 791 $ 510 $ 977 $ 107 $ 6,622 Charge-offs (1 ) - - - - - (311 ) (2 ) (314 ) Recoveries 8 - - 1 - 2 73 6 90 Provision 74 52 (17 ) (61 ) (11 ) (31 ) 305 (11 ) 300 Ending balance $ 853 $ 546 $ 195 $ 2,699 $ 780 $ 481 $ 1,044 $ 100 $ 6,698 Six months ended 6/30/17: Allowance for Loan Losses Beginning balance $ 655 $ 466 $ 280 $ 2,740 $ 927 $ 575 $ 815 $ 91 $ 6,549 Charge-offs (67 ) - - - - - (90 ) (18 ) (175 ) Recoveries 19 - 2 3 - 2 50 5 81 Provision 98 48 (30 ) 69 144 (16 ) 70 17 400 Ending balance $ 705 $ 514 $ 252 $ 2,812 $ 1,071 $ 561 $ 845 $ 95 $ 6,855 Three months ended 6/30/17: Allowance for Loan Losses Beginning balance $ 788 $ 473 $ 268 $ 2,919 $ 838 $ 561 $ 806 $ 90 $ 6,743 Charge-offs (67 ) - - - - - (40 ) (13 ) (120 ) Recoveries 11 - 1 1 - 2 16 1 32 Provision (27 ) 41 (17 ) (108 ) 233 (2 ) 63 17 200 Ending balance $ 705 $ 514 $ 252 $ 2,812 $ 1,071 $ 561 $ 845 $ 95 $ 6,855 June 30, 2018: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 7 $ - $ 45 $ - $ 29 $ - $ - $ - $ 81 Ending balance: collectively evaluated for impairment $ 846 $ 546 $ 150 $ 2,699 $ 751 $ 481 $ 1,044 $ 100 $ 6,617 Loans Ending balance $ 49,698 $ 63,701 $ 14,789 $ 251,608 $ 25,325 $ 39,462 $ 67,184 $ 3,981 $ 515,748 Ending balance: individually evaluated for impairment $ 19 $ 254 $ 810 $ 280 $ 217 $ 42 $ 304 $ 3 $ 1,929 Ending balance: collectively evaluated for impairment $ 49,679 $ 63,447 $ 13,979 $ 251,328 $ 25,108 $ 39,420 $ 66,880 $ 3,978 $ 513,819 December 31, 2017: 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 The following table shows an aging analysis of the loan portfolio by the time past due, in thousands: Total June 30 , 201 8 30-89 Days 90 Days and Still Past Due and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 996 $ - $ 5 $ 1,001 $ 48,697 $ 49,698 Agricultural 480 - - 480 63,221 63,701 Real estate – residential 165 - 159 324 14,465 14,789 Real estate – commercial 153 - 280 433 251,175 251,608 Real estate - construction & land - - 96 96 25,229 25,325 Equity Lines of Credit 341 - 42 383 39,079 39,462 Auto 702 - 297 999 66,185 67,184 Other 29 - 3 32 3,949 3,981 Total $ 2,866 $ - $ 882 $ 3,748 $ 512,000 $ 515,748 Total December 31, 201 7 30-89 Days 90 Days and Still Past Due and Past Due Accruing Nonaccrual 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 The following tables show information related to impaired loans at the dates indicated, in thousands: Unpaid Average Interest Recorded Principal Related Recorded Income As of June 30 , 201 8 : Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - Agricultural 254 254 254 9 Real estate – residential 577 588 580 18 Real estate – commercial 280 280 284 - Real estate – construction & land - - - - Equity Lines of Credit 42 42 51 - Auto 304 304 232 - Other 3 3 1 - With an allowance recorded: Commercial $ 19 $ 19 $ 7 $ 14 $ 1 Agricultural - - - - - Real estate – residential 233 233 45 235 4 Real estate – commercial - - - - - Real estate – construction & land 217 217 29 220 4 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 19 $ 19 $ 7 $ 14 $ 1 Agricultural 254 254 - 254 9 Real estate – residential 810 821 45 815 22 Real estate – commercial 280 280 - 284 - Real estate – construction & land 217 217 29 220 4 Equity Lines of Credit 42 42 - 51 - Auto 304 304 - 232 - Other 3 3 - 1 - Total $ 1,929 $ 1,940 $ 81 $ 1,871 $ 36 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 201 7 : Investment Balance Allowance Investment 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

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	5. The Company is party to claims and legal proceedings arising in the ordinary course of business. In the opinion of the Company’s management, the amount of ultimate liability with respect to such proceedings will not In the normal course of business, there are various outstanding commitments to extend credit, which are not $117.3 $107.4 $417 $477 June 30, 2018 December 31, 2017, Of the loan commitments outstanding at June 30, 2018, $26.5 twelve not may Stand-by letters of credit are conditional commitments written to guarantee the performance of a customer to a third not June 30, 2018 December 31, 2017.

Note 6 - Earnings Per Share

Note 6 - Earnings Per Share	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	6. 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 Three Months For the Six Months Ended June 30, Ended June 30, (In thousands, except per share data) 2018 2017 2018 2017 Net Income: Net income $ 3,445 $ 2,541 $ 6,725 $ 4,605 Earnings Per Share: Basic earnings per share $ 0.67 $ 0.51 $ 1.32 $ 0.93 Diluted earnings per share $ 0.66 $ 0.49 $ 1.29 $ 0.89 Weighted Average Number of Shares Outstanding: Basic shares 5,107 5,001 5,089 4,956 Diluted shares 5,222 5,180 5,216 5,173 Shares of common stock issuable under stock options for which the exercise prices were greater than the average market prices were not not not 71,000 0 three June 30, 2018 2017, not not 71,000 0 six June 30, 2018 2017,

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	7. Stock Options In 2001, 21,393 no June 30, 2018. As of June 30, 2018, no 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, 2018 46,293 $ 2.95 Options exercised (24,900 ) 2.95 Options outstanding at June 30, 2018 21,393 $ 2.95 0.7 $ 540,000 Options exercisable at June 30, 2018 21,393 $ 2.95 0.7 $ 540,000 In May 2013, 2013 436,200 236,100 June 30, 2018. may not six not ten During the six June 30, 2018 76,000 No six June 30, 2017. 2018 Expected life of stock options (in years) 5.1 Risk free interest rate 2.38 % Volatility 30.4 % Dividend yields 1.39 % Weighted-average fair value of options granted during the six months ended June 30, 2018 $ 6.54 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. 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, 2018 160,600 $ 7.72 Options granted 76,000 24.40 Options cancelled (6,500 ) 20.55 Options exercised (30,000 ) 7.29 Options outstanding at June 30, 2018 200,100 $ 13.71 5.9 $ 2,899,000 Options exercisable at June 30, 2018 83,400 $ 7.30 4.6 $ 1,743,000 Expected to vest after June 30, 2018 103,583 $ 18.28 6.9 $ 1,027,000 As of June 30, 2018, $555,000 2.9 The total fair value of options vested during the six June 30, 2018 2017 $150,000 $161,000, $1,104,000 $531,000 six June 30, 2018 2017, Compensation cost related to stock options recognized in operating results under the stock option plans was $98,000 $86,000 six June 30, 2018 2017, $7,000 six June 30, 2018 $10,000 six June 30, 2017. $51,000 $43,000 three June 30, 2018 2017, $3,000 three June 30, 2018 $5,000 three June 30, 2017. Cash received from option exercises under the plans for the six June 30, 2018 2017 $263,000 $164,000, $99,000 $45,000 six June 30, 2018 2017,

Note 8 - Income Taxes

Note 8 - Income Taxes	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. 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 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 three June 30, 2018.

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurement	6 Months Ended
	Jun. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9. The Company measures fair value under the fair value hierarchy described below. Level 1: Level 2: 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 the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. The methods of determining the fair value of assets and liabilities presented in this note as of June 30, 2018 3 2017 10 June 30, 2018. 2016 01. Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments, at June 30, 2018 Fair Value Measurements at June 30, 2018 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 52,673 $ 52,673 $ 52,673 Investment securities 157,792 $ 157,792 157,792 Loans, net 511,977 $ 525,040 525,040 FHLB stock 3,027 N/A Accrued interest receivable 2,568 7 606 1,955 2,568 Financial liabilities: Deposits 679,066 637,904 41,153 679,057 Repurchase agreements 8,724 8,724 8,724 Junior subordinated deferrable interest debentures 10,310 8,122 8,122 Accrued interest payable 61 10 35 16 61 The carrying amounts and estimated fair values of financial instruments, at December 31, 2017 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 $ 87,537 $ 87,537 Investment securities 137,466 $ 137,466 137,466 Loans, net 482,248 $ 484,269 484,269 FHLB stock 2,685 N/A Accrued interest receivable 2,582 31 522 2,029 2,582 Financial liabilities: Deposits 662,657 616,617 46,061 662,678 Repurchase agreements 10,074 10,074 10,074 Junior subordinated deferrable interest debentures 10,310 7,829 7,829 Accrued interest payable 64 10 39 15 64 Because no 3. These estimates do not 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 June 30, 2018 December 31, 2017, Assets and liabilities measured at fair value on a recurring basis at June 30, 2018 Fair Value Measurements at June 30, 2018 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 $ 122,194 $ - $ 122,194 $ - Obligations of states and political subdivisions 35,598 35,598 $ 157,792 $ - $ 157,792 $ - 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 $ - $ 103,788 $ - Obligations of states and political subdivisions 33,678 33,678 $ 137,466 $ - $ 137,466 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not no 2018 2017. Assets and liabilities measured at fair value on a non-recurring basis at June 30, 2018 Fair Value Measurements at June 30, 2018 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) Six Months Ended June 30, 2018 Assets: Impaired loans: Construction and land $ 80 $ - $ - $ 80 $ 3 Total impaired loans 80 - - 80 3 Other real estate: Real estate – residential 76 - - 76 (38 ) Real estate – commercial 285 - - 285 - Construction and land 592 - - 592 - Total other real estate 953 - - 953 (38 ) $ 1,033 $ - $ - $ 1,033 $ (35 ) Assets and liabilities measured at fair value on a non-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) Total Gains (Losses) Six Months Ended June 30, 2017 Assets: Impaired loans: Real estate – commercial $ - $ - $ - $ - $ 5 Construction and land 80 - - 80 - Equity lines of credit - - - - (19 ) Total impaired loans 80 - - 80 (14 ) Other real estate: Real estate – commercial 285 - - 285 (9 ) Construction and land 969 - - 969 - Equity lines of credit 90 - - 90 - Total other real estate 1,344 - - 1,344 (9 ) $ 1,424 $ - $ - $ 1,424 $ (23 ) The Company has no The following methods were used to estimate fair value. Collateral-Dependent Impaired Loans: not third 3 $3,000 14,000 six June 30, 2018 2017, Other Real Estate: third 3 Appraisals for both collateral-dependent impaired loans and other 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 Level 3 June 30, 2018 December 31, 2017 ( Range Range Description Fair Value 6/30/2018 Fair Value 12/31/2017 Valuation Technique Significant Unobservable Input (Weighted Average) 6/30/2018 (Weighted Average) 12/31/2017 Impaired Loans: Construction and land $ 80 $ 80 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 8% (8%) 8% (8%) Other Real Estate: RE – Residential $ 76 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) N/A RE – Commercial $ 285 $ 285 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 17% - 31% (22%) 17% - 31% (22%) Construction and land $ 592 $ 969 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) 10% (10%) Equity Lines of Credit $ - $ 90 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) 10% (10%)

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation and Basis of Presentation The condensed consolidated financial statements include the accounts of the Company and the accounts of its wholly-owned subsidiary, Plumas Bank. Plumas Statutory Trust I and Plumas Statutory Trust II are not June 30, 2018 three six June 30, 2018 2017. December 31, 2017 The unaudited condensed consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim reporting on Form 10 not 2017 10 three six June 30, 2018 may not
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2018. 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 branches are located within the same economic environment and management does not No 10
Revenue Recognition, Policy [Policy Text Block]	Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, 606” 606, not Most of our revenue-generating transactions are not 606, not 606
Income Tax, Policy [Policy Text Block]	Income Taxes On December 22, 2017, 1986, 35% 21% 2017 $1.4 no six June 30, 2018.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In February 2018, No. 2018 02, No.2018 02 December 22, 2017, 2017 $94,000. In May 2014, No. 2014 09 2014 09” January 1, 2018. 2014 09 not not 2014 09. 2014 09, not not 2014 09 not not On January 5, 2016, No. 2016 01, December 15, 2017, No. 2016 01 January 1, 2018 $209,000 $662,000 not Pending Accounting Pronouncements On February 25, 2016, 2016 02, not 12 2016 02 December 15, 2018. two not No. 2016 02. No. 2016 02 not In June 2016, No. 2016 13, No. 2016 13 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, not 2017 08 December 15, 2018. first No. 2017 08. No. 2017 08 not

Note 3 - Investment Securitie17

Note 3 - Investment Securities Available for Sale (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale June 30, 2018 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 125,804 $ 21 $ (3,631 ) $ 122,194 Obligations of states and political subdivisions 36,160 101 (663 ) 35,598 $ 161,964 $ 122 $ (4,294 ) $ 157,792 Available-for-Sale December 31, 2017 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 104,935 $ 26 $ (1,173 ) $ 103,788 Obligations of states and political subdivisions 33,340 482 (144 ) 33,678 $ 138,275 $ 508 $ (1,317 ) $ 137,466
Schedule of Unrealized Loss on Investments [Table Text Block]	June 30, 2018 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 88,404 $ 2,209 $ 28,186 $ 1,422 $ 116,590 $ 3,631 Obligations of states and political subdivisions 20,901 420 3,269 243 24,170 663 $ 109,305 $ 2,629 $ 31,455 $ 1,665 $ 140,760 $ 4,294 December 31, 2017 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 60,070 $ 441 $ 31,213 $ 732 $ 91,283 $ 1,173 Obligations of states and political subdivisions 2,621 31 3,403 113 6,024 144 $ 62,691 $ 472 $ 34,616 $ 845 $ 97,307 $ 1,317
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Cost Estimated Fair Value Within one year $ - $ - After one year through five years 2,932 2,927 After five years through ten years 16,891 16,642 After ten years 16,337 16,029 Investment securities not due at a single maturity date: Government-sponsored mortgage-backed securities 125,804 122,194 $ 161,964 $ 157,792

Note 4 - Loans and the Allowa18

Note 4 - Loans and the Allowance for Loan Losses (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	June 30, December 31, 2018 2017 Commercial $ 49,698 $ 39,620 Agricultural 63,701 58,908 Real estate – residential 14,789 16,624 Real estate – commercial 251,608 240,257 Real estate – construction and land development 25,325 25,181 Equity lines of credit 39,462 41,798 Auto 67,184 60,438 Other 3,981 3,808 Total loans 515,748 486,634 Deferred loan costs, net 2,927 2,283 Allowance for loan losses (6,698 ) (6,669 ) Total net loans $ 511,977 $ 482,248
Allowance for Credit Losses on Financing Receivables [Table Text Block]	June 30, December 31, 2018 2017 Balance, beginning of year $ 6,669 $ 6,549 Provision charged to operations 500 600 Losses charged to allowance (763 ) (879 ) Recoveries 292 399 Balance, end of period $ 6,698 $ 6,669
Financing Receivable Credit Quality Indicators [Table Text Block]	June 30 , 201 8 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 $ 48,738 $ 63,447 $ 14,508 $ 247,866 $ 25,228 $ 39,421 $ 439,208 Special Mention 705 254 122 3,462 - - 4,543 Substandard 255 - 159 280 97 41 832 Doubtful - - - - - - - Total $ 49,698 $ 63,701 $ 14,789 $ 251,608 $ 25,325 $ 39,462 $ 444,583 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
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]	Commercial Agricultural Real Estate- Residential Real Estate- Commercial Real Estate- Construction Equity LOC Auto Other Total Six months ended 6/30/18: Allowance for Loan Losses Beginning balance $ 725 $ 623 $ 231 $ 2,729 $ 783 $ 533 $ 946 $ 99 $ 6,669 Charge-offs (266 ) - - - - - (476 ) (21 ) (763 ) Recoveries 15 - 91 18 2 3 155 8 292 Provision 379 (77 ) (127 ) (48 ) (5 ) (55 ) 419 14 500 Ending balance $ 853 $ 546 $ 195 $ 2,699 $ 780 $ 481 $ 1,044 $ 100 $ 6,698 Three months ended 6/30/18: Allowance for Loan Losses Beginning balance $ 772 $ 494 $ 212 $ 2,759 $ 791 $ 510 $ 977 $ 107 $ 6,622 Charge-offs (1 ) - - - - - (311 ) (2 ) (314 ) Recoveries 8 - - 1 - 2 73 6 90 Provision 74 52 (17 ) (61 ) (11 ) (31 ) 305 (11 ) 300 Ending balance $ 853 $ 546 $ 195 $ 2,699 $ 780 $ 481 $ 1,044 $ 100 $ 6,698 Six months ended 6/30/17: Allowance for Loan Losses Beginning balance $ 655 $ 466 $ 280 $ 2,740 $ 927 $ 575 $ 815 $ 91 $ 6,549 Charge-offs (67 ) - - - - - (90 ) (18 ) (175 ) Recoveries 19 - 2 3 - 2 50 5 81 Provision 98 48 (30 ) 69 144 (16 ) 70 17 400 Ending balance $ 705 $ 514 $ 252 $ 2,812 $ 1,071 $ 561 $ 845 $ 95 $ 6,855 Three months ended 6/30/17: Allowance for Loan Losses Beginning balance $ 788 $ 473 $ 268 $ 2,919 $ 838 $ 561 $ 806 $ 90 $ 6,743 Charge-offs (67 ) - - - - - (40 ) (13 ) (120 ) Recoveries 11 - 1 1 - 2 16 1 32 Provision (27 ) 41 (17 ) (108 ) 233 (2 ) 63 17 200 Ending balance $ 705 $ 514 $ 252 $ 2,812 $ 1,071 $ 561 $ 845 $ 95 $ 6,855 June 30, 2018: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 7 $ - $ 45 $ - $ 29 $ - $ - $ - $ 81 Ending balance: collectively evaluated for impairment $ 846 $ 546 $ 150 $ 2,699 $ 751 $ 481 $ 1,044 $ 100 $ 6,617 Loans Ending balance $ 49,698 $ 63,701 $ 14,789 $ 251,608 $ 25,325 $ 39,462 $ 67,184 $ 3,981 $ 515,748 Ending balance: individually evaluated for impairment $ 19 $ 254 $ 810 $ 280 $ 217 $ 42 $ 304 $ 3 $ 1,929 Ending balance: collectively evaluated for impairment $ 49,679 $ 63,447 $ 13,979 $ 251,328 $ 25,108 $ 39,420 $ 66,880 $ 3,978 $ 513,819 December 31, 2017: 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
Past Due Financing Receivables [Table Text Block]	Total June 30 , 201 8 30-89 Days 90 Days and Still Past Due and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 996 $ - $ 5 $ 1,001 $ 48,697 $ 49,698 Agricultural 480 - - 480 63,221 63,701 Real estate – residential 165 - 159 324 14,465 14,789 Real estate – commercial 153 - 280 433 251,175 251,608 Real estate - construction & land - - 96 96 25,229 25,325 Equity Lines of Credit 341 - 42 383 39,079 39,462 Auto 702 - 297 999 66,185 67,184 Other 29 - 3 32 3,949 3,981 Total $ 2,866 $ - $ 882 $ 3,748 $ 512,000 $ 515,748 Total December 31, 201 7 30-89 Days 90 Days and Still Past Due and Past Due Accruing Nonaccrual 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
Impaired Financing Receivables [Table Text Block]	Unpaid Average Interest Recorded Principal Related Recorded Income As of June 30 , 201 8 : Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - Agricultural 254 254 254 9 Real estate – residential 577 588 580 18 Real estate – commercial 280 280 284 - Real estate – construction & land - - - - Equity Lines of Credit 42 42 51 - Auto 304 304 232 - Other 3 3 1 - With an allowance recorded: Commercial $ 19 $ 19 $ 7 $ 14 $ 1 Agricultural - - - - - Real estate – residential 233 233 45 235 4 Real estate – commercial - - - - - Real estate – construction & land 217 217 29 220 4 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 19 $ 19 $ 7 $ 14 $ 1 Agricultural 254 254 - 254 9 Real estate – residential 810 821 45 815 22 Real estate – commercial 280 280 - 284 - Real estate – construction & land 217 217 29 220 4 Equity Lines of Credit 42 42 - 51 - Auto 304 304 - 232 - Other 3 3 - 1 - Total $ 1,929 $ 1,940 $ 81 $ 1,871 $ 36 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 201 7 : Investment Balance Allowance Investment 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
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 June 30 , 201 8 December 31, 201 7 Auto Other Total Auto Other Total Grade: Performing $ 66,888 $ 3,981 $ 70,869 $ 60,060 $ 3,788 $ 63,848 Non-performing 296 - 296 378 20 398 Total $ 67,184 $ 3,981 $ 71,165 $ 60,438 $ 3,808 $ 64,246

Note 6 - Earnings Per Share (Ta

Note 6 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months For the Six Months Ended June 30, Ended June 30, (In thousands, except per share data) 2018 2017 2018 2017 Net Income: Net income $ 3,445 $ 2,541 $ 6,725 $ 4,605 Earnings Per Share: Basic earnings per share $ 0.67 $ 0.51 $ 1.32 $ 0.93 Diluted earnings per share $ 0.66 $ 0.49 $ 1.29 $ 0.89 Weighted Average Number of Shares Outstanding: Basic shares 5,107 5,001 5,089 4,956 Diluted shares 5,222 5,180 5,216 5,173

Note 7 - Stock-based Compensa20

Note 7 - Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
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, 2018 46,293 $ 2.95 Options exercised (24,900 ) 2.95 Options outstanding at June 30, 2018 21,393 $ 2.95 0.7 $ 540,000 Options exercisable at June 30, 2018 21,393 $ 2.95 0.7 $ 540,000 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2018 160,600 $ 7.72 Options granted 76,000 24.40 Options cancelled (6,500 ) 20.55 Options exercised (30,000 ) 7.29 Options outstanding at June 30, 2018 200,100 $ 13.71 5.9 $ 2,899,000 Options exercisable at June 30, 2018 83,400 $ 7.30 4.6 $ 1,743,000 Expected to vest after June 30, 2018 103,583 $ 18.28 6.9 $ 1,027,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2018 Expected life of stock options (in years) 5.1 Risk free interest rate 2.38 % Volatility 30.4 % Dividend yields 1.39 % Weighted-average fair value of options granted during the six months ended June 30, 2018 $ 6.54

Note 9 - Fair Value Measureme21

Note 9 - Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2018
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at June 30, 2018 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 52,673 $ 52,673 $ 52,673 Investment securities 157,792 $ 157,792 157,792 Loans, net 511,977 $ 525,040 525,040 FHLB stock 3,027 N/A Accrued interest receivable 2,568 7 606 1,955 2,568 Financial liabilities: Deposits 679,066 637,904 41,153 679,057 Repurchase agreements 8,724 8,724 8,724 Junior subordinated deferrable interest debentures 10,310 8,122 8,122 Accrued interest payable 61 10 35 16 61 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 $ 87,537 $ 87,537 Investment securities 137,466 $ 137,466 137,466 Loans, net 482,248 $ 484,269 484,269 FHLB stock 2,685 N/A Accrued interest receivable 2,582 31 522 2,029 2,582 Financial liabilities: Deposits 662,657 616,617 46,061 662,678 Repurchase agreements 10,074 10,074 10,074 Junior subordinated deferrable interest debentures 10,310 7,829 7,829 Accrued interest payable 64 10 39 15 64
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at June 30, 2018 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 $ 122,194 $ - $ 122,194 $ - Obligations of states and political subdivisions 35,598 35,598 $ 157,792 $ - $ 157,792 $ - 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 $ - $ 103,788 $ - Obligations of states and political subdivisions 33,678 33,678 $ 137,466 $ - $ 137,466 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at June 30, 2018 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) Six Months Ended June 30, 2018 Assets: Impaired loans: Construction and land $ 80 $ - $ - $ 80 $ 3 Total impaired loans 80 - - 80 3 Other real estate: Real estate – residential 76 - - 76 (38 ) Real estate – commercial 285 - - 285 - Construction and land 592 - - 592 - Total other real estate 953 - - 953 (38 ) $ 1,033 $ - $ - $ 1,033 $ (35 ) 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) Total Gains (Losses) Six Months Ended June 30, 2017 Assets: Impaired loans: Real estate – commercial $ - $ - $ - $ - $ 5 Construction and land 80 - - 80 - Equity lines of credit - - - - (19 ) Total impaired loans 80 - - 80 (14 ) Other real estate: Real estate – commercial 285 - - 285 (9 ) Construction and land 969 - - 969 - Equity lines of credit 90 - - 90 - Total other real estate 1,344 - - 1,344 (9 ) $ 1,424 $ - $ - $ 1,424 $ (23 )
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Range Range Description Fair Value 6/30/2018 Fair Value 12/31/2017 Valuation Technique Significant Unobservable Input (Weighted Average) 6/30/2018 (Weighted Average) 12/31/2017 Impaired Loans: Construction and land $ 80 $ 80 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 8% (8%) 8% (8%) Other Real Estate: RE – Residential $ 76 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) N/A RE – Commercial $ 285 $ 285 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 17% - 31% (22%) 17% - 31% (22%) Construction and land $ 592 $ 969 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) 10% (10%) Equity Lines of Credit $ - $ 90 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10%) 10% (10%)

Note 1 - The Business of Plum22

Note 1 - The Business of Plumas Bancorp (Details Textual)	Jun. 30, 2018
Number of Branches	11

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2018	Dec. 31, 2017USD ($)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability			$ 1,400,000
Gain on Adjusting Carrying Value of Equity Securities with No Readily Determinable Fair Value			209,000
Accounting Standards Update 2016-01 [Member]
Gain on Adjusting Carrying Value of Equity Securities with No Readily Determinable Fair Value			209,000
Equity Securities without Readily Determinable Fair Value, Amount	$ 662,000		$ 662,000
Retained Earnings [Member] | Accounting Standards Update 2018-02 [Member]
Tax Cuts and Jobs Act of 2017 Reclassification From Aoci to Retained Earnings						$ 94,000
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent					21.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Number of Major Customers	0		0

Note 3 - Investment Securitie24

Note 3 - Investment Securities Available for Sale (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Available-for-sale Securities, Accumulated Gross Unrealized Gain (Loss), before Tax, Total	$ (4,172,000)		$ (4,172,000)		$ (809,000)
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses	(1,233,000)		$ (1,233,000)		$ (239,000)
Number of Securities Sold During Period			18	7
Proceeds from Sale of Debt Securities, Available-for-sale	0	$ 0	$ 4,157,000	$ 4,221,000
Available-for-sale Securities, Gross Realized Gain (Loss), Total			$ (8,000)	$ (17,000)
Number of Securities Sold for Gain			8	4
Available-for-sale Securities, Gross Realized Gains			$ 4,000	$ 4,000
Number of Securities Sold for Loss			10	3
Available-for-sale Securities, Gross Realized Losses			$ 12,000	$ 21,000
Available-for-sale Securities Transfers to Trading and Held to Maturity			0		0
Debt Securities, Held-to-maturity, Total	$ 0		$ 0		$ 0
Number of Investment Securities	199		199
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	160		160
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	124		124
Other-than-temporary Impairment Loss, Debt Securities, Available-for-sale, Total			$ 0
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis	$ 91,031,000		91,031,000		82,059,000
Collateral Pledged [Member]
Debt Securities, Available-for-sale, Restricted	$ 88,166,000		$ 88,166,000		$ 81,006,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Number of Investment Securities	87		87
US States and Political Subdivisions Debt Securities [Member]
Number of Investment Securities	112		112

Note 3 - Investment Securitie25

Note 3 - Investment Securities Available for Sale - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Investment securities available for sale, amortized cost	$ 161,964	$ 138,275
Investment securities available for sale, gross unrealized gains	122	508
Investment securities available for sale, gross unrealized losses	(4,294)	(1,317)
Investment securities available for sale, Estimated fair value	157,792	137,466
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	125,804	104,935
Investment securities available for sale, gross unrealized gains	21	26
Investment securities available for sale, gross unrealized losses	(3,631)	(1,173)
Investment securities available for sale, Estimated fair value	122,194	103,788
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	36,160	33,340
Investment securities available for sale, gross unrealized gains	101	482
Investment securities available for sale, gross unrealized losses	(663)	(144)
Investment securities available for sale, Estimated fair value	$ 35,598	$ 33,678

Note 3 - Investment Securitie26

Note 3 - Investment Securities Available for Sale - Investment Securities With Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Less than 12 months fair value	$ 109,305	$ 62,691
Less than 12 months unrealized losses	2,629	472
12 months or more fair value	31,455	34,616
12 months or more unrealized losses	1,665	845
Total fair value	140,760	97,307
Total unrealized losses	4,294	1,317
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	88,404	60,070
Less than 12 months unrealized losses	2,209	441
12 months or more fair value	28,186	31,213
12 months or more unrealized losses	1,422	732
Total fair value	116,590	91,283
Total unrealized losses	3,631	1,173
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	20,901	2,621
Less than 12 months unrealized losses	420	31
12 months or more fair value	3,269	3,403
12 months or more unrealized losses	243	113
Total fair value	24,170	6,024
Total unrealized losses	$ 663	$ 144

Note 3 - Investment Securitie27

Note 3 - Investment Securities Available for Sale - Investment Securities by Contractual Maturity (Details) $ in Thousands	Jun. 30, 2018USD ($)
Within one year, amortized cost
Within one year, estimated fair value
After one year through five years, amortized cost	2,932
After one year through five years, estimated fair value	2,927
After five years through ten years, amortized cost	16,891
After five years through ten years, estimated fair value	16,642
After ten years, amortized cost	16,337
After ten years, estimated fair value	16,029
Amortized cost	161,964
Estimated fair value	157,792
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Government-sponsored mortgage-backed securities, amortized cost	125,804
Government-sponsored mortgage-backed securities, estimated fair value	$ 122,194

Note 4 - Loans and the Allowa28

Note 4 - Loans and the Allowance for Loan Losses (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Impaired Financing Receivable, Recorded Investment, Total	$ 1,929,000		$ 1,929,000		$ 2,270,000
Impaired Financing Receivable, Related Allowance	81,000		81,000		82,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	469,000		469,000		475,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,460,000		1,460,000		1,795,000
Impaired Financing Receivable, Average Recorded Investment, Total			1,871,000	$ 4,890,000	1,760,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total			36,000	79,000	73,000
Impaired Financing Receivable, Interest Income, Cash Basis Method, Total			0	$ 0
Financing Receivable, Modifications, Recorded Investment	1,105,000		1,105,000		1,111,000
Financing Receivable Modifications Related Allowances	59,000		59,000		63,000
Loans and Leases Receivable, Impaired, Commitment to Lend	0		$ 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	882,000		$ 882,000		$ 1,226,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	14,000	$ 38,000	29,000	$ 89,000
Number of Loans, 90 Days Past Due and Still Accruing					3
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing					$ 1,796,000
Deferred Loan Origination Costs	$ 736,000	$ 541,000	$ 1,234,000	$ 936,000

Note 4 - Loans and the Allowa29

Note 4 - Loans and the Allowance for Loan Losses - Outstanding Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Loans	$ 515,748		$ 486,634
Deferred loan costs, net	2,927		2,283
Allowance for loan losses	(6,698)	$ (6,622)	(6,669)	$ (6,855)	$ (6,743)	$ (6,549)
Total net loans	511,977		482,248
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	49,698		39,620
Allowance for loan losses	(853)	(772)	(725)	(705)	(788)	(655)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	63,701		58,908
Allowance for loan losses	(546)	(494)	(623)	(514)	(473)	(466)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	251,608		240,257
Allowance for loan losses	(2,699)	(2,759)	(2,729)	(2,812)	(2,919)	(2,740)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,325		25,181
Allowance for loan losses	(780)	(791)	(783)	(1,071)	(838)	(927)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	14,789		16,624
Allowance for loan losses	(195)	(212)	(231)	(252)	(268)	(280)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	39,462		41,798
Allowance for loan losses	(481)	(510)	(533)	(561)	(561)	(575)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	67,184		60,438
Allowance for loan losses	(1,044)	(977)	(946)	(845)	(806)	(815)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	3,981		3,808
Allowance for loan losses	$ (100)	$ (107)	$ (99)	$ (95)	$ (90)	$ (91)

Note 4 - Loans and the Allowa30

Note 4 - Loans and the Allowance for Loan Losses - Changes in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Balance, beginning of year	$ 6,622	$ 6,743	$ 6,669	$ 6,549	$ 6,549
Provision charged to operations	300	200	500	400	600
Losses charged to allowance	(314)	(120)	(763)	(175)	(879)
Recoveries	90	32	292	81	399
Balance, end of period	$ 6,698	$ 6,855	$ 6,698	$ 6,855	$ 6,669

Note 4 - Loans and the Allowa31

Note 4 - Loans and the Allowance for Loan Losses - Loan Portfolio Allocated by Internal Risk Ratings (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Loans	$ 515,748	$ 486,634
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	49,698	39,620
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	63,701	58,908
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	251,608	240,257
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,325	25,181
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	14,789	16,624
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	39,462	41,798
Commercial and Residential Portfolio Segments [Member]
Loans	444,583	422,388
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	48,738	38,851
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	63,447	56,859
Pass [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	247,866	239,944
Pass [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	25,228	25,081
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	14,508	16,218
Pass [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	39,421	41,636
Pass [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	439,208	418,589
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	705	238
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	254	253
Special Mention [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	3,462	26
Special Mention [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	122	125
Special Mention [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans
Special Mention [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	4,543	642
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	255	531
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans		1,796
Substandard [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	280	287
Substandard [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	97	100
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	159	281
Substandard [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	41	162
Substandard [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	832	3,157
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 4 - Loans and the Allowa32

Note 4 - Loans and the Allowance for Loan Losses - Credit Risk Profile by Internally Assigned Grade (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Loans	$ 515,748	$ 486,634
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	70,869	63,848
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	296	398
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	67,184	60,438
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans	66,888	60,060
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	296	378
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	3,981	3,808
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans	3,981	3,788
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans		20
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans	$ 71,165
Consumer Portfolio Segment [Member] | Commercial Portfolio Segment [Member]
Loans		$ 64,246

Note 4 - Loans and the Allowa33

Note 4 - Loans and the Allowance for Loan Losses - Allocation of the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Balance, beginning of year	$ 6,622	$ 6,743	$ 6,669	$ 6,549	$ 6,549
Losses charged to allowance	(314)	(120)	(763)	(175)	(879)
Recoveries	90	32	292	81	399
Provision for Loan Losses	300	200	500	400	600
Balance, end of period	6,698	6,855	6,698	6,855	6,669
Ending balance: individually evaluated for impairment	81		81		82
Ending balance: collectively evaluated for impairment	6,617		6,617		6,587
Ending balance	515,748		515,748		486,634
Ending balance: individually evaluated for impairment	1,929		1,929		2,270
Ending balance: collectively evaluated for impairment	513,819		513,819		484,364
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Balance, beginning of year	772	788	725	655	655
Losses charged to allowance	(1)	(67)	(266)	(67)
Recoveries	8	11	15	19
Provision for Loan Losses	74	(27)	379	98
Balance, end of period	853	705	853	705	725
Ending balance: individually evaluated for impairment	7		7		2
Ending balance: collectively evaluated for impairment	846		846		723
Ending balance	49,698		49,698		39,620
Ending balance: individually evaluated for impairment	19		19		14
Ending balance: collectively evaluated for impairment	49,679		49,679		39,606
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Balance, beginning of year	494	473	623	466	466
Losses charged to allowance
Recoveries
Provision for Loan Losses	52	41	(77)	48
Balance, end of period	546	514	546	514	623
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	546		546		623
Ending balance	63,701		63,701		58,908
Ending balance: individually evaluated for impairment	254		254		253
Ending balance: collectively evaluated for impairment	63,447		63,447		58,655
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	2,759	2,919	2,729	2,740	2,740
Losses charged to allowance
Recoveries	1	1	18	3
Provision for Loan Losses	(61)	(108)	(48)	69
Balance, end of period	2,699	2,812	2,699	2,812	2,729
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	2,699		2,699		2,729
Ending balance	251,608		251,608		240,257
Ending balance: individually evaluated for impairment	280		280		287
Ending balance: collectively evaluated for impairment	251,328		251,328		239,970
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Balance, beginning of year	791	838	783	927	927
Losses charged to allowance
Recoveries			2
Provision for Loan Losses	(11)	233	(5)	144
Balance, end of period	780	1,071	780	1,071	783
Ending balance: individually evaluated for impairment	29		29		32
Ending balance: collectively evaluated for impairment	751		751		751
Ending balance	25,325		25,325		25,181
Ending balance: individually evaluated for impairment	217		217		224
Ending balance: collectively evaluated for impairment	25,108		25,108		24,957
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	212	268	231	280	280
Losses charged to allowance
Recoveries		1	91	2
Provision for Loan Losses	(17)	(17)	(127)	(30)
Balance, end of period	195	252	195	252	231
Ending balance: individually evaluated for impairment	45		45		48
Ending balance: collectively evaluated for impairment	150		150		183
Ending balance	14,789		14,789		16,624
Ending balance: individually evaluated for impairment	810		810		934
Ending balance: collectively evaluated for impairment	13,979		13,979		15,690
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Balance, beginning of year	510	561	533	575	575
Losses charged to allowance
Recoveries	2	2	3	2
Provision for Loan Losses	(31)	(2)	(55)	(16)
Balance, end of period	481	561	481	561	533
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	481		481		533
Ending balance	39,462		39,462		41,798
Ending balance: individually evaluated for impairment	42		42		162
Ending balance: collectively evaluated for impairment	39,420		39,420		41,636
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Balance, beginning of year	977	806	946	815	815
Losses charged to allowance	(311)	(40)	(476)	(90)
Recoveries	73	16	155	50
Provision for Loan Losses	305	63	419	70
Balance, end of period	1,044	845	1,044	845	946
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	1,044		1,044		946
Ending balance	67,184		67,184		60,438
Ending balance: individually evaluated for impairment	304		304		377
Ending balance: collectively evaluated for impairment	66,880		66,880		60,061
Consumer Portfolio Segment [Member] | Other Loans [Member]
Balance, beginning of year	107	90	99	91	91
Losses charged to allowance	(2)	(13)	(21)	(18)
Recoveries	6	1	8	5
Provision for Loan Losses	(11)	17	14	17
Balance, end of period	100	$ 95	100	$ 95	99
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	100		100		99
Ending balance	3,981		3,981		3,808
Ending balance: individually evaluated for impairment	3		3		19
Ending balance: collectively evaluated for impairment	$ 3,978		$ 3,978		$ 3,789

Note 4 - Loans and the Allowa34

Note 4 - Loans and the Allowance for Loan Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Loans, past due	$ 3,748,000	$ 6,471,000
Loans, 90 days past due and still accruing		1,796,000
Loans, nonaccrual	882,000	1,226,000
Loans, current	512,000,000	480,163,000
Loans	515,748,000	486,634,000
Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	2,866,000	3,449,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans, past due	1,001,000	1,869,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	5,000
Loans, current	48,697,000	37,751,000
Loans	49,698,000	39,620,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	996,000	1,869,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans, past due	480,000	1,796,000
Loans, 90 days past due and still accruing		1,796,000
Loans, nonaccrual
Loans, current	63,221,000	57,112,000
Loans	63,701,000	58,908,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	480,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, past due	433,000	287,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	280,000	287,000
Loans, current	251,175,000	239,970,000
Loans	251,608,000	240,257,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	153,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans, past due	96,000	138,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	96,000	100,000
Loans, current	25,229,000	25,043,000
Loans	25,325,000	25,181,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due		38,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, past due	324,000	411,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	159,000	281,000
Loans, current	14,465,000	16,213,000
Loans	14,789,000	16,624,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	165,000	130,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans, past due	383,000	507,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	42,000	162,000
Loans, current	39,079,000	41,291,000
Loans	39,462,000	41,798,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	341,000	345,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans, past due	999,000	1,424,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	297,000	377,000
Loans, current	66,185,000	59,014,000
Loans	67,184,000	60,438,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	702,000	1,047,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans, past due	32,000	39,000
Loans, 90 days past due and still accruing
Loans, nonaccrual	3,000	19,000
Loans, current	3,949,000	3,769,000
Loans	3,981,000	3,808,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	$ 29,000	$ 20,000

Note 4 - Loans and the Allowa35

Note 4 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Recorded investment with no related allowance recorded	$ 1,460,000		$ 1,795,000
Recorded investment with an allowance	469,000		475,000
Related Allowance	81,000		82,000
Recorded investment	1,929,000		2,270,000
Unpaid principal balance	1,940,000		2,281,000
Average recorded investment	1,871,000	$ 4,890,000	1,760,000
Interest income recognized	36,000	$ 79,000	73,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Recorded investment with no related allowance recorded
Unpaid principal balance with no related allowance recorded
Average recorded investment with no related allowance recorded
Interest income recognized with no related allowance recorded
Recorded investment with an allowance	19,000		14,000
Unpaid principal balance with allowance	19,000		14,000
Related Allowance	7,000		2,000
Average recorded investment with an allowance	14,000		15,000
Interest income recognized with an allowance	1,000		1,000
Recorded investment	19,000		14,000
Unpaid principal balance	19,000		14,000
Average recorded investment	14,000		15,000
Interest income recognized	1,000		1,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	254,000		253,000
Unpaid principal balance with no related allowance recorded	254,000		253,000
Average recorded investment with no related allowance recorded	254,000		255,000
Interest income recognized with no related allowance recorded	9,000		19,000
Recorded investment with an allowance
Unpaid principal balance with allowance
Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	254,000		253,000
Unpaid principal balance	254,000		253,000
Average recorded investment	254,000		255,000
Interest income recognized	9,000		19,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	280,000		287,000
Unpaid principal balance with no related allowance recorded	280,000		287,000
Average recorded investment with no related allowance recorded	284,000		184,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance
Unpaid principal balance with allowance
Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	280,000		287,000
Unpaid principal balance	280,000		287,000
Average recorded investment	284,000		184,000
Interest income recognized
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no related allowance recorded
Unpaid principal balance with no related allowance recorded
Average recorded investment with no related allowance recorded
Interest income recognized with no related allowance recorded
Recorded investment with an allowance	217,000		224,000
Unpaid principal balance with allowance	217,000		224,000
Related Allowance	29,000		32,000
Average recorded investment with an allowance	220,000		230,000
Interest income recognized with an allowance	4,000		8,000
Recorded investment	217,000		224,000
Unpaid principal balance	217,000		224,000
Average recorded investment	220,000		230,000
Interest income recognized	4,000		8,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	577,000		697,000
Unpaid principal balance with no related allowance recorded	588,000		708,000
Average recorded investment with no related allowance recorded	580,000		548,000
Interest income recognized with no related allowance recorded	18,000		38,000
Recorded investment with an allowance	233,000		237,000
Unpaid principal balance with allowance	233,000		237,000
Related Allowance	45,000		48,000
Average recorded investment with an allowance	235,000		203,000
Interest income recognized with an allowance	4,000		7,000
Recorded investment	810,000		934,000
Unpaid principal balance	821,000		945,000
Average recorded investment	815,000		751,000
Interest income recognized	22,000		45,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	42,000		162,000
Unpaid principal balance with no related allowance recorded	42,000		162,000
Average recorded investment with no related allowance recorded	51,000		180,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance
Unpaid principal balance with allowance
Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	42,000		162,000
Unpaid principal balance	42,000		162,000
Average recorded investment	51,000		180,000
Interest income recognized
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Recorded investment with no related allowance recorded	304,000		377,000
Unpaid principal balance with no related allowance recorded	304,000		377,000
Average recorded investment with no related allowance recorded	232,000		144,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance
Unpaid principal balance with allowance
Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	304,000		377,000
Unpaid principal balance	304,000		377,000
Average recorded investment	232,000		144,000
Interest income recognized
Consumer Portfolio Segment [Member] | Other Loans [Member]
Recorded investment with no related allowance recorded	3,000		19,000
Unpaid principal balance with no related allowance recorded	3,000		19,000
Average recorded investment with no related allowance recorded	1,000		1,000
Interest income recognized with no related allowance recorded
Recorded investment with an allowance
Unpaid principal balance with allowance
Related Allowance
Average recorded investment with an allowance
Interest income recognized with an allowance
Recorded investment	3,000		19,000
Unpaid principal balance	3,000		19,000
Average recorded investment	1,000		1,000
Interest income recognized

Note 5 - Commitments and Cont36

Note 5 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Unused Commitments to Extend Credit	$ 117,300	$ 107,400
Construction Loan Payable [Member]
Unused Commitments to Extend Credit	26,500
Standby Letters of Credit [Member]
Unused Commitments to Extend Credit	$ 417	$ 477

Note 6 - Earnings Per Share (De

Note 6 - Earnings Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	71,000	0	71,000	0

Note 6 - Earnings Per Share - C

Note 6 - Earnings Per Share - Calculation of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net income	$ 3,445	$ 2,541	$ 6,725	$ 4,605
Basic earnings per share (in dollars per share)	$ 0.67	$ 0.51	$ 1.32	$ 0.93
Diluted earnings per share (in dollars per share)	$ 0.66	$ 0.49	$ 1.29	$ 0.89
Basic shares (in shares)	5,107	5,001	5,089	4,956
Diluted shares (in shares)	5,222	5,180	5,216	5,173

Note 7 - Stock-based Compensa39

Note 7 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 1,104,000	$ 531,000
Allocated Share-based Compensation Expense, Total	$ 51,000	$ 43,000	98,000	86,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 3,000	$ 5,000	7,000	10,000
Proceeds from Stock Options Exercised			263,000	164,000
Employee Service Share-based Compensation, Tax Benefit from Exercise of Stock Options			$ 99,000	$ 45,000
Stock Option Plan 2001 [Member]
Common Stock, Capital Shares Reserved for Future Issuance	21,393		21,393
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	0		0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 0		$ 0
Stock Option Plan 2013 [Member]
Common Stock, Capital Shares Reserved for Future Issuance	436,200		436,200
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	236,100		236,100
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 555,000		$ 555,000
Share-based Compensation Arrangement by Share Based Payment Award, Holding Period of Previously Owned Stock to be Used As Payment to Exercise Stock Options			180 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			76,000	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 328 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value			$ 150,000	$ 161,000
Stock Option Plan 2013 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years

Note 7 - Stock-based Compensa40

Note 7 - Stock-based Compensation - Stock Option Activity (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Stock Option Plan 2001 [Member]
Options outstanding (in shares)	46,293
Options outstanding, weighted average exercise price (in dollars per share)	$ 2.95
Options exercised (in shares)	(24,900)
Options exercised, weighted average exercise price (in dollars per share)	$ 2.95
Options outstanding (in shares)	21,393
Options outstanding, weighted average exercise price (in dollars per share)	$ 2.95
Options outstanding, weighted average remaining contractual term (Year)	255 days
Options outstanding, intrinsic value	$ 540,000
Options exercisable (in shares)	21,393
Options exercisable, weighted average exercise price (in dollars per share)	$ 2.95
Options exercisable, weighted average remaining contractual term (Year)	255 days
Options exercisable, intrinsic value	$ 540,000
Stock Option Plan 2013 [Member]
Options outstanding (in shares)	160,600
Options outstanding, weighted average exercise price (in dollars per share)	$ 7.72
Options exercised (in shares)	(30,000)
Options exercised, weighted average exercise price (in dollars per share)	$ 7.29
Options outstanding (in shares)	200,100
Options outstanding, weighted average exercise price (in dollars per share)	$ 13.71
Options outstanding, weighted average remaining contractual term (Year)	5 years 328 days
Options outstanding, intrinsic value	$ 2,899,000
Options exercisable (in shares)	83,400
Options exercisable, weighted average exercise price (in dollars per share)	$ 7.30
Options exercisable, weighted average remaining contractual term (Year)	4 years 219 days
Options exercisable, intrinsic value	$ 1,743,000
Options granted (in shares)	76,000	0
Options granted, weighted average exercise price (in dollars per share)	$ 24.40
Options cancelled (in shares)	(6,500)
Options cancelled, weighted average exercise price (in dollars per share)	$ 20.55
Options expected to vest (in shares)	103,583
Options expected to vest, weighted average exercise price (in dollars per share)	$ 18.28
Options expected to vest, weighted average remaining contractual term (Year)	6 years 328 days
Options expected to vest, intrinsic value	$ 1,027,000

Note 7 - Stock-based Compensa41

Note 7 - Stock-based Compensation - Weighted Average Fair Value Assumptions (Details) - Employee Stock Option [Member]	6 Months Ended
	Jun. 30, 2018$ / shares
Expected life of stock options (Year)	5 years 36 days
Risk free interest rate	2.38%
Volatility	30.40%
Dividend yields	1.39%
Weighted-average fair value of options granted during the six months ended June 30, 2018 (in dollars per share)	$ 6.54

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) $ in Thousands	Jun. 30, 2018USD ($)
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0

Note 9 - Fair Value Measureme43

Note 9 - Fair Value Measurement (Details Textual) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ (35,000)		$ (23,000)
Impaired Loans [Member]
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ 3,000	$ (14,000)

Note 9 - Fair Value Measureme44

Note 9 - Fair Value Measurement - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Estimated fair value	$ 157,792
Reported Value Measurement [Member]
Cash and cash equivalents	52,673	$ 87,537
Estimated fair value	157,792	137,466
Loans, net	511,977	482,248
FHLB stock	3,027	2,685
Accrued interest receivable	2,568	2,582
Deposits	679,066	662,657
Repurchase agreements	8,724	10,074
Junior subordinated deferrable interest debentures	10,310	10,310
Accrued interest payable	61	64
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	52,673	87,537
Estimated fair value	157,792	137,466
Loans, net	525,040	484,269
Accrued interest receivable	2,568	2,582
Deposits	679,057	662,678
Repurchase agreements	8,724	10,074
Junior subordinated deferrable interest debentures	8,122	7,829
Accrued interest payable	61	64
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	52,673	87,537
Accrued interest receivable	7	31
Deposits	637,904	616,617
Accrued interest payable	10	10
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	157,792	137,466
Accrued interest receivable	606	522
Deposits	41,153	46,061
Repurchase agreements	8,724	10,074
Accrued interest payable	35	39
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	525,040	484,269
Accrued interest receivable	1,955	2,029
Junior subordinated deferrable interest debentures	8,122	7,829
Accrued interest payable	$ 16	$ 15

Note 9 - Fair Value Measureme45

Note 9 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Debt Securities, Available-for-sale	$ 157,792	$ 137,466
Fair Value, Measurements, Recurring [Member]
Assets	157,792	137,466
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Assets	157,792	137,466
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Debt Securities, Available-for-sale	122,194	103,788
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member]
Debt Securities, Available-for-sale	122,194	103,788
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	122,194	103,788
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-sale	35,598	33,678
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Debt Securities, Available-for-sale	35,598	33,678
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	$ 35,598	$ 33,678

Note 9 - Fair Value Measureme46

Note 9 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Impaired loans, Total gain (loss)	$ 3	$ (14)
Other real estate, Total gain (loss)	(38)	(9)
Asset, Total gain (loss)	(35)	(23)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Impaired loans, Total gain (loss)	3
Other real estate, Total gain (loss)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans, Total gain (loss)		5
Other real estate, Total gain (loss)		(9)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate, Total gain (loss)	(38)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Impaired loans, Total gain (loss)		(19)
Other real estate, Total gain (loss)
Fair Value, Measurements, Nonrecurring [Member]
Impaired loans	80	80
Other real estate	953	1,344
Assets	1,033	1,424
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Impaired loans	80	80
Other real estate	953	1,344
Assets	1,033	1,424
Fair Value, Measurements, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Impaired loans	80	80
Other real estate	592	969
Fair Value, Measurements, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Inputs, Level 1 [Member]
Impaired loans
Other real estate
Fair Value, Measurements, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Inputs, Level 2 [Member]
Impaired loans
Other real estate
Fair Value, Measurements, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Impaired loans	80	80
Other real estate	592	969
Fair Value, Measurements, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans
Other real estate	285	285
Fair Value, Measurements, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Impaired loans
Other real estate	285	285
Fair Value, Measurements, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	76
Fair Value, Measurements, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	76
Fair Value, Measurements, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Impaired loans
Other real estate		90
Fair Value, Measurements, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Fair Value, Inputs, Level 3 [Member]
Impaired loans
Other real estate		$ 90

Note 9 - Fair Value Measureme47

Note 9 - Fair Value Measurement - Quantitative Information About Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on a Non-recurring Basis (Details) $ in Thousands	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Fair Value, Measurements, Nonrecurring [Member]
Impaired loans	$ 80	$ 80
Other real estate	$ 953	$ 1,344
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.1	0.1
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	0.1	0.1
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member] | Measurement Input, Cost to Sell [Member]
Impaired loans, Measurement Input	0.08	0.08
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Impaired Loans [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Impaired loans, Measurement Input	0.08	0.08
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans	$ 80	$ 80
Other real estate	592	969
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Measurements, Nonrecurring [Member] | Impaired Loans [Member]
Impaired loans	$ 80	$ 80
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	0.22	0.22
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Minimum [Member]
Other real estate, Measurement Input	0.17	0.17
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Maximum [Member]
Other real estate, Measurement Input	0.31	0.31
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans
Other real estate	$ 285	285
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.1
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	0.1
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Measurements, Nonrecurring [Member]
Other real estate	$ 76
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.1	0.1
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	0.1	0.1
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Fair Value, Measurements, Nonrecurring [Member]
Impaired loans
Other real estate		$ 90