Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. Outstanding loans are summarized below, in thousands: June 30, December 31, 2020 2019 Commercial $ 162,578 $ 47,892 Agricultural 76,120 78,785 Real estate – residential 13,294 14,530 Real estate – commercial 333,337 316,986 Real estate – construction and land development 23,626 31,181 Equity lines of credit 35,682 35,471 Auto 92,538 90,310 Other 4,576 4,563 Total loans 741,751 619,718 Deferred loan (fees) costs, net (721 ) 3,561 Allowance for loan losses (8,835 ) (7,243 ) Total net loans $ 732,195 $ 616,036 Changes in the allowance for loan losses, in thousands, were as follows: June 30, December 31, 2020 2019 Balance, beginning of period $ 7,243 $ 6,958 Provision charged to operations 2,000 1,500 Losses charged to allowance (535 ) (1,521 ) Recoveries 127 306 Balance, end of period $ 8,835 $ 7,243 The recorded investment in impaired loans totaled $2,105,000 and $2,244,000 at June 30, 2020 December 31, 2019 June 30, 2020 December 31, 2019 no June 30, 2020 December 31, 2019 six June 30, 2020 June 30, 2019 six June 30, 2020 2019 No six June 30, 2020 2019 Included in impaired 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 June 30, 2020 December 31, 2019 June 30, 2020 December 31, 2019 not June 30, 2020 December 31, 2019 There were no six June 30, 2020 June 30, 2019 There were no twelve six June 30, 2020 2019 At June 30, 2020 December 31, 2019 six June 30, 2020 2019 three June 30, 2020 2019, no 90 June 30, 2020 December 31, 2019 Salaries and employee benefits totaling $1,200,000 and $1,205,000 have been deferred as loan origination costs during the six June 30, 2020 2019 three June 30, 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: June 30, 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 $ 162,298 $ 73,965 $ 13,029 $ 328,294 $ 23,546 $ 35,232 $ 636,364 Special Mention 277 2,155 - 4,123 - - 6,555 Substandard 3 - 265 920 80 450 1,718 Doubtful - - - - - - - Total $ 162,578 $ 76,120 $ 13,294 $ 333,337 $ 23,626 $ 35,682 $ 644,637 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 June 30, 2020 December 31, 2019 Auto Other Total Auto Other Total Grade: Performing $ 92,005 $ 4,547 $ 96,552 $ 90,128 $ 4,559 $ 94,687 Non-performing 533 29 562 182 4 186 Total $ 92,538 $ 4,576 $ 97,114 $ 90,310 $ 4,563 $ 94,873 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Six Months Ended June 30, 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 ) - - - - - (363 ) (41 ) (535 ) Recoveries 7 - 2 3 - 2 107 6 127 Provision 295 38 8 976 (5 ) 79 559 50 2,000 Ending balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Three Months Ended June 30, 2020: Beginning balance $ 714 $ 622 $ 171 $ 3,830 $ 397 $ 422 $ 1,541 $ 107 $ 7,804 Charge-offs - - - - - - (229 ) (38 ) (267 ) Recoveries 5 - 1 2 - 1 37 2 48 Provision 69 69 1 573 79 51 363 45 1,250 Ending balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Six Months Ended June 30, 2019: Allowance for Loan Losses Beginning balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 Charge-offs (137 ) - - - - (5 ) (484 ) (31 ) (657 ) Recoveries 16 - 2 - - 2 135 2 157 Provision (72 ) 89 (39 ) 311 (161 ) 7 432 33 600 Ending balance $ 721 $ 627 $ 177 $ 2,997 $ 597 $ 468 $ 1,372 $ 99 $ 7,058 Three Months Ended June 30, 2019: Allowance for Loan Losses Beginning balance $ 796 $ 542 $ 195 $ 2,969 $ 641 $ 450 $ 1,384 $ 90 $ 7,067 Charge-offs (121 ) - - - - (5 ) (172 ) (8 ) (306 ) Recoveries 7 - 1 - - 1 88 - 97 Provision 39 85 (19 ) 28 (44 ) 22 72 17 200 Ending balance $ 721 $ 627 $ 177 $ 2,997 $ 597 $ 468 $ 1,372 $ 99 $ 7,058 June 30, 2020: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 27 $ 121 $ 5 $ - $ - $ - $ 153 Ending balance: collectively evaluated for impairment 788 691 146 4,284 471 474 1,712 116 8,682 Ending balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Loans Ending balance: individually evaluated for impairment $ - $ 247 $ 655 $ 796 $ 108 $ 299 $ - $ - $ 2,105 Ending balance: collectively evaluated for impairment 162,578 75,873 12,639 332,541 23,518 35,383 92,538 4,576 739,646 Ending balance $ 162,578 $ 76,120 $ 13,294 $ 333,337 $ 23,626 $ 35,682 $ 92,538 $ 4,576 $ 741,751 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 June 30, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 313 $ - $ 3 $ 316 $ 162,262 $ 162,578 Agricultural 75 - - 75 76,045 76,120 Real estate – residential 6 - 265 271 13,023 13,294 Real estate – commercial 1,230 - 920 2,150 331,187 333,337 Real estate - construction & land - - 80 80 23,546 23,626 Equity Lines of Credit 575 - 450 1,025 34,657 35,682 Auto 765 - 533 1,298 91,240 92,538 Other 64 - 29 93 4,483 4,576 Total $ 3,028 $ - $ 2,280 $ 5,308 $ 736,443 $ 741,751 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 June 30, 2020 Unpaid Average Interest Recorded Principal Related Recorded Income As of June 30, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 247 247 - 248 10 Real estate – residential 479 500 - 628 14 Real estate – commercial 544 608 - 512 - Real estate – construction & land - - - - - Equity Lines of Credit 299 322 - 215 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 176 176 27 176 4 Real estate – commercial 252 268 121 252 - Real estate – construction & land 108 108 5 109 3 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 247 247 - 248 10 Real estate – residential 655 676 27 804 18 Real estate – commercial 796 876 121 764 0 Real estate – construction & land 108 108 5 109 3 Equity Lines of Credit 299 322 - 215 - Auto - - - - - Other - - - - - Total $ 2,105 $ 2,229 $ 153 $ 2,140 $ 31 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 |