Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. Outstanding loans are summarized below, in thousands: March 31, December 31, 2020 2019 Commercial $ 49,246 $ 47,892 Agricultural 76,044 78,785 Real estate – residential 13,820 14,530 Real estate – commercial 332,294 316,986 Real estate – construction and land development 19,674 31,181 Equity lines of credit 35,262 35,471 Auto 92,862 90,310 Other 4,541 4,563 Total loans 623,743 619,718 Deferred loan costs, net 3,548 3,561 Allowance for loan losses (7,804 ) (7,243 ) Total net loans $ 619,487 $ 616,036 Changes in the allowance for loan losses, in thousands, were as follows: March 31, December 31, 2020 2019 Balance, beginning of period $ 7,243 $ 6,958 Provision charged to operations 750 1,500 Losses charged to allowance (268 ) (1,521 ) Recoveries 79 306 Balance, end of period $ 7,804 $ 7,243 The recorded investment in impaired loans totaled $2,247,000 $2,244,000 March 31, 2020 December 31, 2019 $154,000 $538,000 March 31, 2020 $154,000 $539,000 December 31, 2019 no $1,709,000 $1,705,000 March 31, 2020 December 31, 2019 three March 31, 2020 March 31, 2019 $2,256,000 $1,352,000, $15,000 $18,000 three March 31, 2020 2019 No three March 31, 2020 2019 Included in impairied loans are troubled debt restructurings. Section 4013 340 10. 36 2020 April 7, 2020 not 340 10. The Company evaluates loan extensions or modifications not 4013 36 2020 340 10 340 10, The carrying value of troubled debt restructurings at March 31, 2020 December 31, 2019 $1,012,000 $1,016,000, $33,000 March 31, 2020 December 31, 2019 not March 31, 2020 December 31, 2019 There were no three March 31, 2020 March 31, 2019 There were no twelve three March 31, 2020 2019 At March 31, 2020 December 31, 2019 $2,310,000 $2,050,000, $ 33,000 $26,000 three March 31, 2020 2019 no 90 March 31, 2020 December 31, 2019 Salaries and employee benefits totaling $496,000 $598,000 three March 31, 2020 2019 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 may 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: March 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 48,784 $ 73,909 $ 13,553 $ 326,468 $ 19,592 $ 34,688 $ 516,994 Special Mention 415 2,135 - 4,935 - - 7,485 Substandard 47 - 267 891 82 574 1,861 Doubtful - - - - - - - Total $ 49,246 $ 76,044 $ 13,820 $ 332,294 $ 19,674 $ 35,262 $ 526,340 December 31, 2019 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 47,334 $ 76,620 $ 14,253 $ 309,785 $ 31,097 $ 34,855 $ 513,944 Special Mention 478 2,165 - 4,954 - - 7,597 Substandard 80 - 277 2,247 84 616 3,304 Doubtful - - - - - - - Total $ 47,892 $ 78,785 $ 14,530 $ 316,986 $ 31,181 $ 35,471 $ 524,845 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity March 31, 2020 December 31, 2019 Auto Other Total Auto Other Total Grade: Performing $ 92,448 $ 4,506 $ 96,954 $ 90,128 $ 4,559 $ 94,687 Non-performing 414 35 449 182 4 186 Total $ 92,862 $ 4,541 $ 97,403 $ 90,310 $ 4,563 $ 94,873 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Three Months Ended March 31, 2020: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (134 ) (3 ) (268 ) Recoveries 2 - 1 1 - 1 70 4 79 Provision 226 (31 ) 7 403 (84 ) 28 196 5 750 Ending balance $ 714 $ 622 $ 171 $ 3,830 $ 397 $ 422 $ 1,541 $ 107 $ 7,804 Three Months Ended March 31, 2019: Allowance for Loan Losses Beginning balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 Charge-offs (16 ) - - - - - (312 ) (23 ) (351 ) Recoveries 9 - 1 - - 1 47 2 60 Provision (111 ) 4 (20 ) 283 (117 ) (15 ) 360 16 400 Ending balance $ 796 $ 542 $ 195 $ 2,969 $ 641 $ 450 $ 1,384 $ 90 $ 7,067 March 31, 2020: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 28 $ 121 $ 5 $ - $ - $ - $ 154 Ending balance: collectively evaluated for impairment 714 622 143 3,709 392 422 1,541 107 7,650 Ending balance $ 714 $ 622 $ 171 $ 3,830 $ 397 $ 422 $ 1,541 $ 107 $ 7,804 Loans Ending balance: individually evaluated for impairment $ - $ 247 $ 656 $ 805 $ 109 $ 430 $ - $ - $ 2,247 Ending balance: collectively evaluated for impairment 49,246 75,797 13,164 331,489 19,565 34,832 92,862 4,541 621,496 Ending balance $ 49,246 $ 76,044 $ 13,820 $ 332,294 $ 19,674 $ 35,262 $ 92,862 $ 4,541 $ 623,743 December 31, 2019: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 28 $ 121 $ 5 $ - $ - $ - $ 154 Ending balance: collectively evaluated for impairment 617 653 135 3,305 476 393 1,409 101 7,089 Ending Balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Loans Ending balance: individually evaluated for impairment $ 25 $ 248 $ 612 $ 815 $ 110 $ 434 $ - $ - $ 2,244 Ending balance: collectively evaluated for impairment 47,867 78,537 13,918 316,171 31,071 35,037 90,310 4,563 617,474 Ending balance $ 47,892 $ 78,785 $ 14,530 $ 316,986 $ 31,181 $ 35,471 $ 90,310 $ 4,563 $ 619,718 The following table shows an aging analysis of the loan portfolio by the time past due, in thousands: Total March 31, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 213 $ - $ 47 $ 260 $ 48,986 $ 49,246 Agricultural 130 - - 130 75,914 76,044 Real estate – residential 111 - 267 378 13,442 13,820 Real estate – commercial 828 - 891 1,719 330,575 332,294 Real estate - construction & land - - 82 82 19,592 19,674 Equity Lines of Credit 326 - 574 900 34,362 35,262 Auto 1,275 - 414 1,689 91,173 92,862 Other 40 - 35 75 4,466 4,541 Total $ 2,923 $ - $ 2,310 $ 5,233 $ 618,510 $ 623,743 Total December 31, 2019 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 333 $ - $ 58 $ 391 $ 47,501 $ 47,892 Agricultural 199 - - 199 78,586 78,785 Real estate – residential - - 277 277 14,253 14,530 Real estate - commercial 1,467 - 830 2,297 314,689 316,986 Real estate - construction & land - - 83 83 31,098 31,181 Equity Lines of Credit 288 - 616 904 34,567 35,471 Auto 1,281 - 182 1,463 88,847 90,310 Other 87 - 4 91 4,472 4,563 Total $ 3,655 $ - $ 2,050 $ 5,705 $ 614,013 $ 619,718 The following tables show information related to impaired loans at March 31, 2020 Unpaid Average Interest Recorded Principal Related Recorded Income As of March 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 247 247 - 248 5 Real estate – residential 479 489 - 480 7 Real estate – commercial 553 611 - 558 - Real estate – construction & land - - - - - Equity Lines of Credit 430 458 - 432 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 177 176 28 177 2 Real estate – commercial 252 265 121 252 - Real estate – construction & land 109 109 5 109 1 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 247 247 - 248 5 Real estate – residential 656 665 28 657 9 Real estate – commercial 805 876 121 810 0 Real estate – construction & land 109 109 5 109 1 Equity Lines of Credit 430 458 - 432 0 Auto - - - - - Other - - - - - Total $ 2,247 $ 2,355 $ 154 $ 2,256 $ 15 The following tables show information related to impaired loans at December 31, 2019 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2019: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ 25 $ 85 $ - $ 23 $ - Agricultural 248 248 - 249 19 Real estate – residential 435 447 - 385 29 Real estate – commercial 563 614 - 476 - Real estate – construction & land - - - - - Equity Lines of Credit 434 457 - 213 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 177 177 28 178 7 Real estate – commercial 252 261 121 139 - Real estate – construction & land 110 110 5 114 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 25 $ 85 $ - $ 23 $ - Agricultural 248 248 - 249 19 Real estate – residential 612 624 28 563 36 Real estate – commercial 815 875 121 615 - Real estate – construction & land 110 110 5 114 7 Equity Lines of Credit 434 457 - 213 - Auto - - - - - Other - - - - - Total $ 2,244 $ 2,399 $ 154 $ 1,777 $ 62 |