Plumas Bancorp (PLBC) 10-Q 4 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 31, 2020
Document Information [Line Items]
Entity Central Index Key	0001168455
Entity Registrant Name	Plumas Bancorp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	000-49883
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	75-2987096
Entity Address, Address Line One	35 S. Lindan Avenue
Entity Address, City or Town	Quincy
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95971
City Area Code	530
Local Phone Number	283-7305
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	PLBC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		5,181,032

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 175,531	$ 46,942
Investment securities available for sale	158,002	159,320
Loans, less allowance for loan losses of $9,600 at September 30, 2020 and $7,243 at December 31, 2019	737,650	616,036
Real estate acquired through foreclosure	763	707
Premises and equipment, net	14,047	14,629
Bank owned life insurance	13,444	13,184
Accrued interest receivable and other assets	16,512	14,373
Total assets	1,115,949	865,191
Deposits:
Non-interest bearing	462,351	331,619
Interest bearing	515,178	415,705
Total deposits	977,529	747,324
Repurchase agreements	15,159	16,013
Accrued interest payable and other liabilities	6,968	7,039
Federal Home Loan Bank advances	10,000	0
Junior subordinated deferrable interest debentures	10,310	10,310
Total liabilities	1,019,966	780,686
Commitments and contingencies (Note 5)
Shareholders’ equity:
Common stock, no par value; 22,500,000 shares authorized; issued and outstanding – 5,181,032 shares at September 30, 2020 and 5,165,760 at December 31, 2019	7,586	7,312
Retained earnings	84,094	75,144
Accumulated other comprehensive income, net	4,303	2,049
Total shareholders’ equity	95,983	84,505
Total liabilities and shareholders’ equity	$ 1,115,949	$ 865,191

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Loans, allowance for loan losses	$ 9,600	$ 7,243
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	22,500,000	22,500,000
Common stock, shares issued (in shares)	5,181,032	5,165,760
Common stock, shares outsanding (in shares)	5,181,032	5,165,760

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Interest Income:
Interest and fees on loans	$ 8,978	$ 8,761	$ 26,080	$ 25,655
Interest on investment securities	799	1,075	2,615	3,353
Other	36	171	160	445
Total interest income	9,813	10,007	28,855	29,453
Interest Expense:
Interest on deposits	190	304	648	923
Interest on junior subordinated deferrable interest debentures	86	131	296	406
Other	2	5	7	11
Total interest expense	278	440	951	1,340
Net interest income before provision for loan losses	9,535	9,567	27,904	28,113
Provision for Loan Losses	800	300	2,800	900
Net interest income after provision for loan losses	8,735	9,267	25,104	27,213
Non-Interest Income:
Service charges	547	676	1,760	1,996
Interchange revenue	799	642	1,894	1,739
Gain on sale of loans	317	313	945	788
Gain on sale of investments	0	0	0	20
Other	498	515	1,710	1,578
Total non-interest income	2,161	2,146	6,309	6,121
Non-Interest Expenses:
Salaries and employee benefits	3,125	3,439	9,571	9,743
Occupancy and equipment	840	799	2,542	2,482
Other	1,839	1,637	5,257	5,077
Total non-interest expenses	5,804	5,875	17,370	17,302
Income before provision for income taxes	5,092	5,538	14,043	16,032
Provision for Income Taxes	1,400	1,536	3,850	4,402
Net income	$ 3,692	$ 4,002	$ 10,193	$ 11,630
Basic earnings per share (in dollars per share)	$ 0.71	$ 0.78	$ 1.97	$ 2.26
Diluted earnings per share (in dollars per share)	$ 0.71	$ 0.77	$ 1.95	$ 2.22

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net income	$ 3,692	$ 4,002	$ 10,193	$ 11,630
Other comprehensive income:
Change in net unrealized gain on securities	(184)	979	3,243	5,912
Change in unrealized loss on cash flow hedge	54	0	(43)	0
Reclassification adjustments for net gains included in net income	0	0	0	(20)
Net unrealized holding (loss) gain	(130)	979	3,200	5,892
Related tax effect:
Change in net unrealized gain	54	(289)	(959)	(1,748)
Change in unrealized loss on cash flow hedge	(16)	0	13	0
Reclassification of net gains included in net income	0	0	0	6
Income tax effect	38	(289)	(946)	(1,742)
Other comprehensive (loss) income	(92)	690	2,254	4,150
Total comprehensive income	$ 3,600	$ 4,692	$ 12,447	$ 15,780

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2018	5,137,476
Balance at Dec. 31, 2018	$ 6,944	$ 62,005	$ (2,017)	$ 66,932
Net income		11,630		11,630
Other comprehensive income (loss)			4,150	4,150
Cash dividends on common stock		(1,186)		(1,186)
Exercise of stock options and tax effect (in shares)	22,084
Exercise of stock options and tax effect	$ 103			103
Stock-based compensation expense	$ 150			150
Balance (in shares) at Sep. 30, 2019	5,159,560
Balance at Sep. 30, 2019	$ 7,197	72,449	2,133	81,779
Balance (in shares) at Dec. 31, 2019	5,165,760
Balance at Dec. 31, 2019	$ 7,312	75,144	2,049	84,505
Net income		10,193		10,193
Other comprehensive income (loss)			2,254	2,254
Cash dividends on common stock		(1,243)		(1,243)
Exercise of stock options and tax effect (in shares)	15,272
Exercise of stock options and tax effect	$ 79			79
Stock-based compensation expense	$ 195			195
Balance (in shares) at Sep. 30, 2020	5,181,032
Balance at Sep. 30, 2020	$ 7,586	$ 84,094	$ 4,303	$ 95,983

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Cash Flows from Operating Activities:
Net income	$ 3,692,000	$ 4,002,000	$ 10,193,000	$ 11,630,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for Loan Losses	800,000	300,000	2,800,000	900,000	$ 1,500,000
Change in deferred loan origination costs/fees, net			3,809,000	(553,000)
Depreciation and amortization			1,077,000	1,065,000
Stock-based compensation expense			195,000	150,000
Gain on sale of investments	0	0	0	(20,000)
Amortization of investment security premiums			776,000	598,000
Gain (loss) on sale of OREO and other vehicles			11,000	(14,000)
Gain on sale of loans held for sale	(317,000)	(313,000)	(945,000)	(788,000)
Gain on sale of building			(218,000)	0
Loans originated for sale			(18,647,000)	(16,766,000)
Proceeds from loan sales			21,283,000	17,887,000
Earnings on bank-owned life insurance			(260,000)	(246,000)
Increase in accrued interest receivable and other assets			(2,959,000)	(297,000)
Decrease in accrued interest payable and other liabilities			(114,000)	(643,000)
Net cash provided by operating activities			17,001,000	12,903,000
Cash Flows from Investing Activities:
Proceeds from principal repayments from available-for-sale government-sponsored mortgage-backed securities			30,247,000	16,946,000
Proceeds from matured and called available-for-sale securities			380,000	0
Purchases of available-for-sale securities			(26,790,000)	(21,471,000)
Proceeds from sale of available-for-sale securities			0	11,379,000
Purchase of FHLB stock			(150,000)	0
Net increase in loans			(130,637,000)	(36,881,000)
Proceeds from sale of OREO			0	85,000
Proceeds from sale of other vehicles			370,000	420,000
Proceed from sale of building			1,348,000	0
Purchase of premises and equipment			(1,367,000)	(1,053,000)
Net cash used in investing activities			(126,599,000)	(30,575,000)
Cash Flows from Financing Activities:
Net increase in demand, interest bearing and savings deposits			229,521,000	64,328,000
Net increase (decrease) in time deposits			684,000	(14,710,000)
Net (decrease) increase in securities sold under agreements to repurchase			(854,000)	331,000
Cash dividends paid on common stock			(1,243,000)	(1,186,000)
Proceeds from FHLB advances			10,000,000	0
Proceeds from exercise of stock options			79,000	103,000
Net cash provided by financing activities			238,187,000	48,866,000
Increase in cash and cash equivalents			128,589,000	31,194,000
Cash and Cash Equivalents at Beginning of Year			46,942,000	46,686,000	46,686,000
Cash and Cash Equivalents at End of Period	175,531,000	77,880,000	175,531,000	77,880,000	$ 46,942,000
Supplemental Disclosure of Cash Flow Information:
Interest expense			976,000	1,334,000
Income taxes			3,922,000	4,409,000
Non-Cash Investing Activities:
Real estate and vehicles acquired through foreclosure	$ 381,000	$ 409,000	381,000	409,000
Non-Cash Financing Activities:
Common stock retired in connection with the exercise of stock options			$ 46,000	$ 42,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	9 Months Ended
	Sep. 30, 2020
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 2018

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the Company’s financial position at September 30, 2020 three nine September 30, 2020 2019 December 31, 2019 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 2019 10 three nine September 30, 2020 may not S egment 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 single 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 the Company’s revenue-generating transactions are not 606, not 606 Recently Adopted Accounting Pronouncements In August 2018, No. 2018 13, December 15, 2019, No. 2018 13 not Pending Accounting Pronouncements In June 2016, No. 2016 13, No. 2016 13 1 2 not not No. 2016 13 October 16, 2019, No. 2016 13 December 31, 2022, not No 2016 13 No. 2016 13

Note 3 - Investment Securities

Note 3 - Investment Securities Available for Sale	9 Months Ended
	Sep. 30, 2020
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 September 30, 2020 December 31, 2019 Available-for-Sale September 30, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 105,925 $ 4,086 $ (2 ) $ 110,009 U.S. Government-agencies collateralized by mortgage obligations-commercial 5,400 16 - 5,416 Obligations of states and political subdivisions 40,525 2,110 (58 ) 42,577 $ 151,850 $ 6,212 $ (60 ) $ 158,002 Unrealized gains on available-for-sale investment securities totaling $6,152,000 were recorded, net of $1,818,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at September 30, 2020 nine September 30, 2020 Available-for-Sale December 31, 2019 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 123,940 $ 1,924 $ (186 ) $ 125,678 Obligations of states and political subdivisions 32,470 1,201 (29 ) 33,642 $ 156,410 $ 3,125 $ (215 ) $ 159,320 Unrealized gains on available-for-sale investment securities totaling $2,910,000 were recorded, net of $861,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at December 31, 2019 three nine September 30, 2019 forty $11,379,000 $20,000 twenty-three seventeen nine September 30, 2020 There were no nine September 30, 2020 twelve December 31, 2019 no September 30, 2020 December 31, 2019 Investment securities with unrealized losses at September 30, 2020 December 31, 2019 September 30, 2020 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 $ 3,849 $ 2 $ - $ - $ 3,849 $ 2 U.S. Government-agencies collateralized by mortgage obligations-commercial - - - - - - Obligations of states and political subdivisions 3,368 58 - - 3,368 58 $ 7,217 $ 60 $ - $ - $ 7,217 $ 60 December 31, 2019 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 $ 10,319 $ 31 $ 19,733 $ 155 $ 30,052 $ 186 Obligations of states and political subdivisions 2,965 29 - - 2,965 29 $ 13,284 $ 60 $ 19,733 $ 155 $ 33,017 $ 215 At September 30, 2020 twelve 206 September 30, 2020 not not not September 30, 2020 The amortized cost and estimated fair value of investment securities at September 30, 2020 Amortized Cost Estimated Fair Value Within one year $ 120 $ 120 After one year through five years 3,903 4,076 After five years through ten years 5,552 5,893 After ten years 30,950 32,488 Investment securities not due at a single maturity date: Government- agencies commercial mortgage-backed securities 5,400 5,416 Government-sponsored agencies residential mortage-backed securities 105,925 110,009 $ 151,850 $ 158,002 Expected maturities will differ from contractual maturities because the issuers of the securities may Investment securities with amortized costs totaling $104,625,000 and $83,596,000 and estimated fair values totaling $108,649,000 and $84,625,000 at September 30, 2020 December 31, 2019

Note 4 - Loans and the Allowanc

Note 4 - Loans and the Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Outstanding loans are summarized below, in thousands: September 30, December 31, 2020 2019 Commercial $ 167,770 $ 47,892 Agricultural 74,209 78,785 Real estate – residential 12,848 14,530 Real estate – commercial 333,768 316,986 Real estate – construction and land development 27,886 31,181 Equity lines of credit 34,894 35,471 Auto 92,248 90,310 Other 4,262 4,563 Total loans 747,885 619,718 Deferred loan (fees) costs, net (635 ) 3,561 Allowance for loan losses (9,600 ) (7,243 ) Total net loans $ 737,650 $ 616,036 Changes in the allowance for loan losses, in thousands, were as follows: September 30, December 31, 2020 2019 Balance, beginning of period $ 7,243 $ 6,958 Provision charged to operations 2,800 1,500 Losses charged to allowance (668 ) (1,521 ) Recoveries 225 306 Balance, end of period $ 9,600 $ 7,243 The recorded investment in impaired loans totaled $2,083,000 and $2,244,000 at September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 no September 30, 2020 December 31, 2019 nine September 30, 2020 September 30, 2019 nine September 30, 2020 2019 No nine September 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 September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 not September 30, 2020 December 31, 2019 There were no nine September 30, 2020 September 30, 2019 There were no twelve nine September 30, 2020 2019 At September 30, 2020 December 31, 2019 nine September 30, 2020 2019 three nine September 30, 2020 2019 no 90 September 30, 2020 December 31, 2019 Salaries and employee benefits totaling $1,788,000 and $1,716,000 have been deferred as loan origination costs during the nine September 30, 2020 2019 three September 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: September 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 $ 167,515 $ 73,852 $ 12,644 $ 332,249 $ 27,808 $ 34,378 $ 648,446 Special Mention 252 357 - 653 - - 1,262 Substandard 3 - 204 866 78 516 1,667 Doubtful - - - - - - - Total $ 167,770 $ 74,209 $ 12,848 $ 333,768 $ 27,886 $ 34,894 $ 651,375 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 September 30, 2020 December 31, 2019 Auto Other Total Auto Other Total Grade: Performing $ 91,507 $ 4,225 $ 95,732 $ 90,128 $ 4,559 $ 94,687 Non-performing 741 37 778 182 4 186 Total $ 92,248 $ 4,262 $ 96,510 $ 90,310 $ 4,563 $ 94,873 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Nine Months Ended September 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 ) - - - - - (457 ) (80 ) (668 ) Recoveries 21 - 3 6 - 3 185 7 225 Provision 450 93 8 1,345 87 94 642 81 2,800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Three Months Ended September 30, 2020: Beginning balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Charge-offs - - - - - - (94 ) (39 ) (133 ) Recoveries 14 - 1 3 - 1 78 1 98 Provision 155 55 - 369 92 15 83 31 800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Nine Months Ended September 30, 2019: Allowance for Loan Losses Beginning balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 Charge-offs (186 ) - - - - (6 ) (624 ) (58 ) (874 ) Recoveries 21 - 2 2 - 4 207 6 242 Provision 14 123 (42 ) 399 (118 ) (29 ) 494 59 900 Ending balance $ 763 $ 661 $ 174 $ 3,087 $ 640 $ 433 $ 1,366 $ 102 $ 7,226 Three Months Ended September 30, 2019: Allowance for Loan Losses Beginning balance $ 721 $ 627 $ 177 $ 2,997 $ 597 $ 468 $ 1,372 $ 99 $ 7,058 Charge-offs (49 ) - - - - (1 ) (140 ) (27 ) (217 ) Recoveries 5 - - 2 - 2 72 4 85 Provision 86 34 (3 ) 88 43 (36 ) 62 26 300 Ending balance $ 763 $ 661 $ 174 $ 3,087 $ 640 $ 433 $ 1,366 $ 102 $ 7,226 September 30, 2020: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 26 $ 122 $ 5 $ - $ - $ - $ 153 Ending balance: collectively evaluated for impairment 957 746 148 4,655 563 490 1,779 109 9,447 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Loans Ending balance: individually evaluated for impairment $ - $ 245 $ 649 $ 786 $ 108 $ 295 $ - $ - $ 2,083 Ending balance: collectively evaluated for impairment 167,770 73,964 12,199 332,982 27,778 34,599 92,248 4,262 745,802 Ending balance $ 167,770 $ 74,209 $ 12,848 $ 333,768 $ 27,886 $ 34,894 $ 92,248 $ 4,262 $ 747,885 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 September 30, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 149 $ - $ 3 $ 152 $ 167,618 $ 167,770 Agricultural 250 - - 250 73,959 74,209 Real estate – residential 70 - 204 274 12,574 12,848 Real estate – commercial 42 - 866 908 332,860 333,768 Real estate - construction & land - - 78 78 27,808 27,886 Equity Lines of Credit 82 - 516 598 34,296 34,894 Auto 685 - 741 1,426 90,822 92,248 Other 84 - 37 121 4,141 4,262 Total $ 1,362 $ - $ 2,445 $ 3,807 $ 744,078 $ 747,885 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 September 30, 2020 Unpaid Average Interest Recorded Principal Related Recorded Income As of September 30, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 245 245 - 247 14 Real estate – residential 474 500 - 477 21 Real estate – commercial 534 604 - 549 - Real estate – construction & land - - - - - Equity Lines of Credit 295 321 - 301 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 175 175 26 176 5 Real estate – commercial 252 271 122 252 - Real estate – construction & land 108 108 5 109 5 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 245 245 - 247 14 Real estate – residential 649 675 26 653 26 Real estate – commercial 786 875 122 801 - Real estate – construction & land 108 108 5 109 5 Equity Lines of Credit 295 321 - 301 - Auto - - - - - Other - - - - - Total $ 2,083 $ 2,224 $ 153 $ 2,111 $ 45 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

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
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 September 30, 2020 December 31, 2019 Of the loan commitments outstanding at September 30, 2020 twelve not may Stand-by letters of credit are conditional commitments written to guarantee the performance of a customer to a third not September 30, 2020 December 31, 2019

Note 6 - Earnings Per Share

Note 6 - Earnings Per Share	9 Months Ended
	Sep. 30, 2020
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 Ended For the Nine Months Ended September 30, September 30, (In thousands, except per share data) 2020 2019 2020 2019 Net Income: Net income $ 3,692 $ 4,002 $ 10,193 $ 11,630 Earnings Per Share: Basic earnings per share $ 0.71 $ 0.78 $ 1.97 $ 2.26 Diluted earnings per share $ 0.71 $ 0.77 $ 1.95 $ 2.22 Weighted Average Number of Shares Outstanding: Basic shares 5,179 5,160 5,176 5,153 Diluted shares 5,230 5,227 5,229 5,227 Shares of common stock issuable under stock options for which the exercise prices were greater than the average market prices were not not not three nine September 30, 2020 2019

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	7. In May 2013, 2013 September 30, 2020 2013 may not nine not ten During the nine September 30, 2020 nine September 30, 2019 The fair value of each option was estimated on the date of grant using the following assumptions. 2020 Expected life of stock options (in years) 5.1 Risk free interest rate 1.68 % Daily Volatility 26.0 % Dividend yields 1.29 % Weighted-average fair value of options granted during the nine months ended September 30, 2020 $ 5.92 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, 2020 302,385 $ 17.73 Options granted 5,000 26.42 Options cancelled (7,600 ) 24.40 Options exercised (17,050 ) 7.29 Options outstanding at September 30, 2020 282,735 $ 18.34 5.5 $ 947,347 Options exercisable at September 30, 2020 114,185 $ 12.71 3.6 $ 947,347 Expected to vest after September 30, 2020 150,431 $ 22.15 6.8 $ - As of September 30, 2020 The total fair value of options vested during the nine September 30, 2020 2019 nine September 30, 2020 2019 Compensation cost related to stock options recognized in operating results under the stock option plans was $195,000 and $150,000 for the nine September 30, 2020 2019 nine September 30, 2020 nine nine September 30, 2019 three September 30, 2020 2019 three September 30, 2020 three September 30, 2019 Cash received from option exercises under the plan for the nine September 30, 2020 2019 nine September 30, 2020 2019

Note 8 - Income Taxes

Note 8 - Income Taxes	9 Months Ended
	Sep. 30, 2020
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 statements of income. There have been no nine September 30, 2020

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurement	9 Months Ended
	Sep. 30, 2020
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. Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments, at September 30, 2020 Fair Value Measurements at September 30, 2020, Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 175,531 $ 175,531 $ - $ - $ 175,531 Investment securities 158,002 - 158,002 - 158,002 Loans, net 737,650 - - 769,605 769,605 FHLB stock 3,667 - - - N/A Accrued interest receivable 5,421 8 564 4,849 5,421 Financial liabilities: Deposits 977,529 938,651 40,459 - 979,110 Interest rate swaps 43 43 43 Repurchase agreements 15,159 - 15,159 - 15,159 FHLB advances 10,000 - 9,992 - 9,992 Junior subordinated deferrable interest debentures 10,310 - - 7,249 7,249 Accrued interest payable 71 8 48 15 71 The carrying amounts and estimated fair values of financial instruments, at December 31, 2019 Fair Value Measurements at December 31, 2019 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 46,942 $ 46,942 $ - $ - $ 46,942 Investment securities 159,320 - 159,320 - 159,320 Loans, net 616,036 - - 626,795 626,795 FHLB stock 3,517 - - - N/A Accrued interest receivable 3,398 15 574 2,809 3,398 Financial liabilities: Deposits 747,324 709,130 38,202 - 747,332 Repurchase agreements 16,013 - 16,013 - 16,013 Junior subordinated deferrable interest debentures 10,310 - - 7,661 7,661 Accrued interest payable 96 13 60 23 96 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 September 30, 2020 December 31, 2019 Assets and liabilities measured at fair value on a recurring basis at September 30, 2020 Fair Value Measurements at September 30, 2020 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 110,009 $ - $ 110,009 $ - U.S. Government-agencies collateralized by mortgage obligations-commercial 5,416 - 5,416 - Obligations of states and political subdivisions 42,577 42,577 $ 158,002 $ - $ 158,002 $ - Liabilities: Interest rate swaps $ 43 $ - $ 43 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2019 Fair Value Measurements at December 31, 2019 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 125,678 $ - $ 125,678 $ - Obligations of states and political subdivisions 33,642 33,642 $ 159,320 $ - $ 159,320 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not no 2020 2019 Assets and liabilities measured at fair value on a non-recurring basis at September 30, 2020 Fair Value Measurements at September 30, 2020 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2020 Assets: Impaired loans: Real estate – commercial $ 130 $ - $ - $ 130 $ - Other real estate: Real estate – commercial 347 - - 347 - Real estate – residential 56 - - 56 - Real estate - construction and land 360 - - 360 - Total other real estate 763 - - 763 - Total $ 893 $ - $ - $ 893 $ - Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2019 Fair Value Measurements at December 31, 2019 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2019 Assets: Impaired loans: Real estate – commercial $ 130 $ - $ - $ 130 $ 118 Other real estate: Real estate – commercial 347 - - 347 - Real estate - construction and land 360 - - 360 - Total other real estate 707 - - 707 - Total $ 837 $ - $ - $ 837 $ 118 The Company has no The following methods were used to estimate fair value. Collateral-Dependent Impaired Loans not third 3 nine September 30, 2020 2019 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 September 30, 2020 December 31, 2019 Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 9/30/2020 12/31/2019 Technique Significant Unobservable Input 9/30/2020 12/31/2019 Impaired Loans: RE – Commercial $ 130 $ 130 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10.0)% 10% (10.0)% Other Real Estate: RE – Commercial $ 347 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 16% - 17% (16.0)% 16% - 17% (16.0)% RE – Residential $ 56 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 47.0% (47.0)% N/A RE -Construction and Land $ 360 $ 360 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10.0)% 10% (10.0)%

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the Company’s financial position at September 30, 2020 three nine September 30, 2020 2019 December 31, 2019 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 2019 10 three nine September 30, 2020 may not
Segment Reporting, Policy [Policy Text Block]	S egment 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 single No 10
Revenue from Contract with Customer [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 the Company’s revenue-generating transactions are not 606, not 606
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In August 2018, No. 2018 13, December 15, 2019, No. 2018 13 not Pending Accounting Pronouncements In June 2016, No. 2016 13, No. 2016 13 1 2 not not No. 2016 13 October 16, 2019, No. 2016 13 December 31, 2022, not No 2016 13 No. 2016 13

Note 3 - Investment Securitie_2

Note 3 - Investment Securities Available for Sale (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale September 30, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 105,925 $ 4,086 $ (2 ) $ 110,009 U.S. Government-agencies collateralized by mortgage obligations-commercial 5,400 16 - 5,416 Obligations of states and political subdivisions 40,525 2,110 (58 ) 42,577 $ 151,850 $ 6,212 $ (60 ) $ 158,002 Available-for-Sale December 31, 2019 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 123,940 $ 1,924 $ (186 ) $ 125,678 Obligations of states and political subdivisions 32,470 1,201 (29 ) 33,642 $ 156,410 $ 3,125 $ (215 ) $ 159,320
Schedule of Unrealized Loss on Investments [Table Text Block]	September 30, 2020 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 $ 3,849 $ 2 $ - $ - $ 3,849 $ 2 U.S. Government-agencies collateralized by mortgage obligations-commercial - - - - - - Obligations of states and political subdivisions 3,368 58 - - 3,368 58 $ 7,217 $ 60 $ - $ - $ 7,217 $ 60 December 31, 2019 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 $ 10,319 $ 31 $ 19,733 $ 155 $ 30,052 $ 186 Obligations of states and political subdivisions 2,965 29 - - 2,965 29 $ 13,284 $ 60 $ 19,733 $ 155 $ 33,017 $ 215
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Cost Estimated Fair Value Within one year $ 120 $ 120 After one year through five years 3,903 4,076 After five years through ten years 5,552 5,893 After ten years 30,950 32,488 Investment securities not due at a single maturity date: Government- agencies commercial mortgage-backed securities 5,400 5,416 Government-sponsored agencies residential mortage-backed securities 105,925 110,009 $ 151,850 $ 158,002

Note 4 - Loans and the Allowa_2

Note 4 - Loans and the Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, December 31, 2020 2019 Commercial $ 167,770 $ 47,892 Agricultural 74,209 78,785 Real estate – residential 12,848 14,530 Real estate – commercial 333,768 316,986 Real estate – construction and land development 27,886 31,181 Equity lines of credit 34,894 35,471 Auto 92,248 90,310 Other 4,262 4,563 Total loans 747,885 619,718 Deferred loan (fees) costs, net (635 ) 3,561 Allowance for loan losses (9,600 ) (7,243 ) Total net loans $ 737,650 $ 616,036
Financing Receivable, Allowance for Credit Loss [Table Text Block]	September 30, December 31, 2020 2019 Balance, beginning of period $ 7,243 $ 6,958 Provision charged to operations 2,800 1,500 Losses charged to allowance (668 ) (1,521 ) Recoveries 225 306 Balance, end of period $ 9,600 $ 7,243
Financing Receivable Credit Quality Indicators [Table Text Block]	September 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 $ 167,515 $ 73,852 $ 12,644 $ 332,249 $ 27,808 $ 34,378 $ 648,446 Special Mention 252 357 - 653 - - 1,262 Substandard 3 - 204 866 78 516 1,667 Doubtful - - - - - - - Total $ 167,770 $ 74,209 $ 12,848 $ 333,768 $ 27,886 $ 34,894 $ 651,375 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
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	Nine Months Ended September 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 ) - - - - - (457 ) (80 ) (668 ) Recoveries 21 - 3 6 - 3 185 7 225 Provision 450 93 8 1,345 87 94 642 81 2,800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Three Months Ended September 30, 2020: Beginning balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Charge-offs - - - - - - (94 ) (39 ) (133 ) Recoveries 14 - 1 3 - 1 78 1 98 Provision 155 55 - 369 92 15 83 31 800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Nine Months Ended September 30, 2019: Allowance for Loan Losses Beginning balance $ 914 $ 538 $ 214 $ 2,686 $ 758 $ 464 $ 1,289 $ 95 $ 6,958 Charge-offs (186 ) - - - - (6 ) (624 ) (58 ) (874 ) Recoveries 21 - 2 2 - 4 207 6 242 Provision 14 123 (42 ) 399 (118 ) (29 ) 494 59 900 Ending balance $ 763 $ 661 $ 174 $ 3,087 $ 640 $ 433 $ 1,366 $ 102 $ 7,226 Three Months Ended September 30, 2019: Allowance for Loan Losses Beginning balance $ 721 $ 627 $ 177 $ 2,997 $ 597 $ 468 $ 1,372 $ 99 $ 7,058 Charge-offs (49 ) - - - - (1 ) (140 ) (27 ) (217 ) Recoveries 5 - - 2 - 2 72 4 85 Provision 86 34 (3 ) 88 43 (36 ) 62 26 300 Ending balance $ 763 $ 661 $ 174 $ 3,087 $ 640 $ 433 $ 1,366 $ 102 $ 7,226 September 30, 2020: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 26 $ 122 $ 5 $ - $ - $ - $ 153 Ending balance: collectively evaluated for impairment 957 746 148 4,655 563 490 1,779 109 9,447 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Loans Ending balance: individually evaluated for impairment $ - $ 245 $ 649 $ 786 $ 108 $ 295 $ - $ - $ 2,083 Ending balance: collectively evaluated for impairment 167,770 73,964 12,199 332,982 27,778 34,599 92,248 4,262 745,802 Ending balance $ 167,770 $ 74,209 $ 12,848 $ 333,768 $ 27,886 $ 34,894 $ 92,248 $ 4,262 $ 747,885 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
Financing Receivable, Past Due [Table Text Block]	Total September 30, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 149 $ - $ 3 $ 152 $ 167,618 $ 167,770 Agricultural 250 - - 250 73,959 74,209 Real estate – residential 70 - 204 274 12,574 12,848 Real estate – commercial 42 - 866 908 332,860 333,768 Real estate - construction & land - - 78 78 27,808 27,886 Equity Lines of Credit 82 - 516 598 34,296 34,894 Auto 685 - 741 1,426 90,822 92,248 Other 84 - 37 121 4,141 4,262 Total $ 1,362 $ - $ 2,445 $ 3,807 $ 744,078 $ 747,885 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
Impaired Financing Receivables [Table Text Block]	Unpaid Average Interest Recorded Principal Related Recorded Income As of September 30, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 245 245 - 247 14 Real estate – residential 474 500 - 477 21 Real estate – commercial 534 604 - 549 - Real estate – construction & land - - - - - Equity Lines of Credit 295 321 - 301 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 175 175 26 176 5 Real estate – commercial 252 271 122 252 - Real estate – construction & land 108 108 5 109 5 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 245 245 - 247 14 Real estate – residential 649 675 26 653 26 Real estate – commercial 786 875 122 801 - Real estate – construction & land 108 108 5 109 5 Equity Lines of Credit 295 321 - 301 - Auto - - - - - Other - - - - - Total $ 2,083 $ 2,224 $ 153 $ 2,111 $ 45 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
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 September 30, 2020 December 31, 2019 Auto Other Total Auto Other Total Grade: Performing $ 91,507 $ 4,225 $ 95,732 $ 90,128 $ 4,559 $ 94,687 Non-performing 741 37 778 182 4 186 Total $ 92,248 $ 4,262 $ 96,510 $ 90,310 $ 4,563 $ 94,873

Note 6 - Earnings Per Share (Ta

Note 6 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Nine Months Ended September 30, September 30, (In thousands, except per share data) 2020 2019 2020 2019 Net Income: Net income $ 3,692 $ 4,002 $ 10,193 $ 11,630 Earnings Per Share: Basic earnings per share $ 0.71 $ 0.78 $ 1.97 $ 2.26 Diluted earnings per share $ 0.71 $ 0.77 $ 1.95 $ 2.22 Weighted Average Number of Shares Outstanding: Basic shares 5,179 5,160 5,176 5,153 Diluted shares 5,230 5,227 5,229 5,227

Note 7 - Stock-based Compensa_2

Note 7 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2020 Expected life of stock options (in years) 5.1 Risk free interest rate 1.68 % Daily Volatility 26.0 % Dividend yields 1.29 % Weighted-average fair value of options granted during the nine months ended September 30, 2020 $ 5.92
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2020 302,385 $ 17.73 Options granted 5,000 26.42 Options cancelled (7,600 ) 24.40 Options exercised (17,050 ) 7.29 Options outstanding at September 30, 2020 282,735 $ 18.34 5.5 $ 947,347 Options exercisable at September 30, 2020 114,185 $ 12.71 3.6 $ 947,347 Expected to vest after September 30, 2020 150,431 $ 22.15 6.8 $ -

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at September 30, 2020, Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 175,531 $ 175,531 $ - $ - $ 175,531 Investment securities 158,002 - 158,002 - 158,002 Loans, net 737,650 - - 769,605 769,605 FHLB stock 3,667 - - - N/A Accrued interest receivable 5,421 8 564 4,849 5,421 Financial liabilities: Deposits 977,529 938,651 40,459 - 979,110 Interest rate swaps 43 43 43 Repurchase agreements 15,159 - 15,159 - 15,159 FHLB advances 10,000 - 9,992 - 9,992 Junior subordinated deferrable interest debentures 10,310 - - 7,249 7,249 Accrued interest payable 71 8 48 15 71 Fair Value Measurements at December 31, 2019 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 46,942 $ 46,942 $ - $ - $ 46,942 Investment securities 159,320 - 159,320 - 159,320 Loans, net 616,036 - - 626,795 626,795 FHLB stock 3,517 - - - N/A Accrued interest receivable 3,398 15 574 2,809 3,398 Financial liabilities: Deposits 747,324 709,130 38,202 - 747,332 Repurchase agreements 16,013 - 16,013 - 16,013 Junior subordinated deferrable interest debentures 10,310 - - 7,661 7,661 Accrued interest payable 96 13 60 23 96
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at September 30, 2020 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 110,009 $ - $ 110,009 $ - U.S. Government-agencies collateralized by mortgage obligations-commercial 5,416 - 5,416 - Obligations of states and political subdivisions 42,577 42,577 $ 158,002 $ - $ 158,002 $ - Liabilities: Interest rate swaps $ 43 $ - $ 43 $ - Fair Value Measurements at December 31, 2019 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 125,678 $ - $ 125,678 $ - Obligations of states and political subdivisions 33,642 33,642 $ 159,320 $ - $ 159,320 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at September 30, 2020 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2020 Assets: Impaired loans: Real estate – commercial $ 130 $ - $ - $ 130 $ - Other real estate: Real estate – commercial 347 - - 347 - Real estate – residential 56 - - 56 - Real estate - construction and land 360 - - 360 - Total other real estate 763 - - 763 - Total $ 893 $ - $ - $ 893 $ - Fair Value Measurements at December 31, 2019 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2019 Assets: Impaired loans: Real estate – commercial $ 130 $ - $ - $ 130 $ 118 Other real estate: Real estate – commercial 347 - - 347 - Real estate - construction and land 360 - - 360 - Total other real estate 707 - - 707 - Total $ 837 $ - $ - $ 837 $ 118
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 9/30/2020 12/31/2019 Technique Significant Unobservable Input 9/30/2020 12/31/2019 Impaired Loans: RE – Commercial $ 130 $ 130 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10.0)% 10% (10.0)% Other Real Estate: RE – Commercial $ 347 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 16% - 17% (16.0)% 16% - 17% (16.0)% RE – Residential $ 56 $ - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 47.0% (47.0)% N/A RE -Construction and Land $ 360 $ 360 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10% (10.0)% 10% (10.0)%

Note 1 - The Business of Plum_2

Note 1 - The Business of Plumas Bancorp (Details Textual)	Sep. 30, 2020
CALIFORNIA
Number of Branches	11

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	9 Months Ended
	Sep. 30, 2020USD ($)
Number of Operating Segments	1
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 356,000
Plumas Statutory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 181,000

Note 3 - Investment Securitie_3

Note 3 - Investment Securities Available for Sale (Details Textual)	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain (Loss), before Tax, Total			$ 6,152,000		$ 2,910,000
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses			$ 1,818,000		861,000
Number of Securities Sold During Period	40		0	40
Proceeds from Sale of Debt Securities, Available-for-sale	$ 11,379,000	$ 11,379,000
Available-for-sale Securities, Gross Realized Gain (Loss), Total	$ 20,000			$ 20,000
Number of Securities Sold for Gain	23			23
Debt Securities, Available-for-sale, Realized Gain	$ 59,000			$ 59,000
Number of Securities Sold for Loss	17			17
Debt Securities, Available-for-sale, Realized Loss	$ 39,000			$ 39,000
Debt Securities, Held-to-maturity, Total			$ 0		0
Number of Investment Securities			206
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions			9
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis			$ 104,625,000		83,596,000
Collateral Pledged [Member]
Debt Securities, Available-for-sale, Restricted			$ 108,649,000		$ 84,625,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Number of Investment Securities			100
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Number of Investment Securities			2
US States and Political Subdivisions Debt Securities [Member]
Number of Investment Securities			104

Note 3 - Investment Securitie_4

Note 3 - Investment Securities Available for Sale - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Investment securities available for sale, amortized cost	$ 151,850	$ 156,410
Investment securities available for sale, gross unrealized gains	6,212	3,125
Investment securities available for sale, gross unrealized losses	(60)	(215)
Investment securities available for sale, Estimated fair value	158,002	159,320
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	105,925	123,940
Investment securities available for sale, gross unrealized gains	4,086	1,924
Investment securities available for sale, gross unrealized losses	(2)	(186)
Investment securities available for sale, Estimated fair value	110,009	125,678
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost	5,400
Investment securities available for sale, gross unrealized gains	16
Investment securities available for sale, gross unrealized losses	0
Investment securities available for sale, Estimated fair value	5,416
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	40,525	32,470
Investment securities available for sale, gross unrealized gains	2,110	1,201
Investment securities available for sale, gross unrealized losses	(58)	(29)
Investment securities available for sale, Estimated fair value	$ 42,577	$ 33,642

Note 3 - Investment Securitie_5

Note 3 - Investment Securities Available for Sale - Investment Securities With Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Less than 12 months fair value	$ 7,217	$ 13,284
Less than 12 months unrealized losses	60	60
12 months or more fair value	0	19,733
12 months or more unrealized losses	0	155
Total fair value	7,217	33,017
Total unrealized losses	60	215
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	3,849	10,319
Less than 12 months unrealized losses	2	31
12 months or more fair value	0	19,733
12 months or more unrealized losses	0	155
Total fair value	3,849	30,052
Total unrealized losses	2	186
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Less than 12 months fair value	0
Less than 12 months unrealized losses	0
12 months or more fair value	0
12 months or more unrealized losses	0
Total fair value	0
Total unrealized losses	0
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	3,368	2,965
Less than 12 months unrealized losses	58	29
12 months or more fair value	0	0
12 months or more unrealized losses	0	0
Total fair value	3,368	2,965
Total unrealized losses	$ 58	$ 29

Note 3 - Investment Securitie_6

Note 3 - Investment Securities Available for Sale - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Within one year, amortized cost	$ 120
Within one year, estimated fair value	120
After one year through five years, amortized cost	3,903
After one year through five years, estimated fair value	4,076
After five years through ten years, amortized cost	5,552
After five years through ten years, estimated fair value	5,893
After ten years, amortized cost	30,950
After ten years, estimated fair value	32,488
Amortized cost	151,850
Estimated fair value	158,002	$ 159,320
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities not due at a single maturity date, amortized cost	5,400
Investment securities not due at a single maturity date, estimated fair value	5,416
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities not due at a single maturity date, amortized cost	105,925
Investment securities not due at a single maturity date, estimated fair value	$ 110,009

Note 4 - Loans and the Allowa_3

Note 4 - Loans and the Allowance for Loan Losses (Details Textual) Pure in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Impaired Financing Receivable, Recorded Investment, Total	$ 2,083,000		$ 2,083,000		$ 2,244,000
Impaired Financing Receivable, Related Allowance	153,000		153,000		154,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	535,000		535,000		539,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	1,548,000		1,548,000		1,705,000
Impaired Financing Receivable, Average Recorded Investment, Total			2,111,000	$ 1,771,000	1,777,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total			45,000	45,000	62,000
Impaired Financing Receivable, Interest Income, Cash Basis Method, Total			0	$ 0
Financing Receivable, Troubled Debt Restructuring	1,002,000		1,002,000		1,016,000
Financing Receivable Modifications Related Allowances	32,000		32,000		33,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	0		$ 0		0
Financing Receivable, Modifications, Number of Contracts			0	0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts			0	0
Financing Receivable, Nonaccrual	2,445,000		$ 2,445,000		$ 2,050,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	$ 22,000	$ 47,000	$ 85,000	$ 116,000
Number of Loans, 90 Days Past Due and Still Accruing	0		0		0
Deferred Loan Origination Costs	$ 588,000	$ 511,000	$ 1,788,000	$ 1,716,000

Note 4 - Loans and the Allowa_4

Note 4 - Loans and the Allowance for Loan Losses - Outstanding Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Loans	$ 747,885		$ 619,718
Deferred loan (fees) costs, net	(635)		3,561
Allowance for loan losses	(9,600)	$ (8,835)	(7,243)	$ (7,226)	$ (7,058)	$ (6,958)
Total net loans	737,650		616,036
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	167,770		47,892
Allowance for loan losses	(957)	(788)	(617)	(763)	(721)	(914)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	74,209		78,785
Allowance for loan losses	(746)	(691)	(653)	(661)	(627)	(538)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	333,768		316,986
Allowance for loan losses	(4,777)	(4,405)	(3,426)	(3,087)	(2,997)	(2,686)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	27,886		31,181
Allowance for loan losses	(568)	(476)	(481)	(640)	(597)	(758)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	12,848		14,530
Allowance for loan losses	(174)	(173)	(163)	(174)	(177)	(214)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,894		35,471
Allowance for loan losses	(490)	(474)	(393)	(433)	(468)	(464)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	92,248		90,310
Allowance for loan losses	(1,779)	(1,712)	(1,409)	(1,366)	(1,372)	(1,289)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,262		4,563
Allowance for loan losses	$ (109)	$ (116)	$ (101)	$ (102)	$ (99)	$ (95)

Note 4 - Loans and the Allowa_5

Note 4 - Loans and the Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Beginning balance	$ 8,835	$ 7,058	$ 7,243	$ 6,958	$ 6,958
Provision charged to operations	800	300	2,800	900	1,500
Charge-offs	(133)	(217)	(668)	(874)	(1,521)
Recoveries	98	85	225	242	306
Ending balance	$ 9,600	$ 7,226	$ 9,600	$ 7,226	$ 7,243

Note 4 - Loans and the Allowa_6

Note 4 - Loans and the Allowance for Loan Losses - Loan Portfolio Allocated by Internal Risk Ratings (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Loans	$ 747,885	$ 619,718
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	167,770	47,892
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	74,209	78,785
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	333,768	316,986
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	27,886	31,181
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	12,848	14,530
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,894	35,471
Commercial and Residential Portfolio Segments [Member]
Loans	651,375	524,845
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	167,515	47,334
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	73,852	76,620
Pass [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	332,249	309,785
Pass [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	27,808	31,097
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	12,644	14,253
Pass [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,378	34,855
Pass [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	648,446	513,944
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	252	478
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	357	2,165
Special Mention [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	653	4,954
Special Mention [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	0	0
Special Mention [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	1,262	7,597
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	3	80
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	0	0
Substandard [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	866	2,247
Substandard [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	78	84
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	204	277
Substandard [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	516	616
Substandard [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	1,667	3,304
Doubtful [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	0	0
Doubtful [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	$ 0	$ 0

Note 4 - Loans and the Allowa_7

Note 4 - Loans and the Allowance for Loan Losses - Credit Risk Profile by Internally Assigned Grade (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Loans	$ 747,885	$ 619,718
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	95,732	94,687
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	778	186
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	92,248	90,310
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans	91,507	90,128
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	741	182
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,262	4,563
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans	4,225	4,559
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans	37	4
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans	$ 96,510
Consumer Portfolio Segment [Member] | Commercial Portfolio Segment [Member]
Loans		$ 94,873

Note 4 - Loans and the Allowa_8

Note 4 - Loans and the Allowance for Loan Losses - Allocation of the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Sep. 30, 2020	Dec. 31, 2019
Beginning balance	$ 8,835	$ 7,058	$ 7,243	$ 6,958	$ 6,958
Charge-offs	(133)	(217)	(668)	(874)	(1,521)
Recoveries	98	85	225	242	306
Provision	800	300	2,800	900	1,500
Ending balance	9,600	7,226	9,600	7,226	7,243
Charge-offs	(133)	(217)	(668)	(874)	(1,521)
Allowance for loan losses, individually evaluated for impairment						$ 153	$ 154
Allowance for loan losses, collectively evaluated for impairment						9,447	7,089
Ending balance	8,835	7,058	7,243	7,226	6,958	9,600	7,243
Loans, individually evaluated for impairment						2,083	2,244
Loans, collectively evaluated for impairment						745,802	617,474
Loans						747,885	619,718
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Beginning balance	788	721	617	914	914
Charge-offs	0	(49)	(131)	(186)
Recoveries	14	5	21	21
Provision	155	86	450	14
Ending balance	957	763	957	763	617
Charge-offs	0	(49)	(131)	(186)
Allowance for loan losses, individually evaluated for impairment						0	0
Allowance for loan losses, collectively evaluated for impairment						957	617
Ending balance	788	721	957	763	914	957	617
Loans, individually evaluated for impairment						0	25
Loans, collectively evaluated for impairment						167,770	47,867
Loans						167,770	47,892
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Beginning balance	691	627	653	538	538
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	55	34	93	123
Ending balance	746	661	746	661	653
Charge-offs	0	0	0	0
Allowance for loan losses, individually evaluated for impairment						0	0
Allowance for loan losses, collectively evaluated for impairment						746	653
Ending balance	691	627	746	661	538	746	653
Loans, individually evaluated for impairment						245	248
Loans, collectively evaluated for impairment						73,964	78,537
Loans						74,209	78,785
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Beginning balance	4,405	2,997	3,426	2,686	2,686
Charge-offs	0	0	0	0
Recoveries	3	2	6	2
Provision	369	88	1,345	399
Ending balance	4,777	3,087	4,777	3,087	3,426
Charge-offs	0	0	0	0
Allowance for loan losses, individually evaluated for impairment						122	121
Allowance for loan losses, collectively evaluated for impairment						4,655	3,305
Ending balance	4,405	2,997	4,777	3,087	2,686	4,777	3,426
Loans, individually evaluated for impairment						786	815
Loans, collectively evaluated for impairment						332,982	316,171
Loans						333,768	316,986
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Beginning balance	476	597	481	758	758
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	92	43	87	(118)
Ending balance	568	640	568	640	481
Charge-offs	0	0	0	0
Allowance for loan losses, individually evaluated for impairment						5	5
Allowance for loan losses, collectively evaluated for impairment						563	476
Ending balance	476	597	568	640	758	568	481
Loans, individually evaluated for impairment						108	110
Loans, collectively evaluated for impairment						27,778	31,071
Loans						27,886	31,181
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Beginning balance	173	177	163	214	214
Charge-offs	0	0	0	0
Recoveries	1	0	3	2
Provision	0	(3)	8	(42)
Ending balance	174	174	174	174	163
Charge-offs	0	0	0	0
Allowance for loan losses, individually evaluated for impairment						26	28
Allowance for loan losses, collectively evaluated for impairment						148	135
Ending balance	173	177	174	174	214	174	163
Loans, individually evaluated for impairment						649	612
Loans, collectively evaluated for impairment						12,199	13,918
Loans						12,848	14,530
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Beginning balance	474	468	393	464	464
Charge-offs	0	(1)	0	(6)
Recoveries	1	2	3	4
Provision	15	(36)	94	(29)
Ending balance	490	433	490	433	393
Charge-offs	0	(1)	0	(6)
Allowance for loan losses, individually evaluated for impairment						0	0
Allowance for loan losses, collectively evaluated for impairment						490	393
Ending balance	474	468	490	433	464	490	393
Loans, individually evaluated for impairment						295	434
Loans, collectively evaluated for impairment						34,599	35,037
Loans						34,894	35,471
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Beginning balance	1,712	1,372	1,409	1,289	1,289
Charge-offs	(94)	(140)	(457)	(624)
Recoveries	78	72	185	207
Provision	83	62	642	494
Ending balance	1,779	1,366	1,779	1,366	1,409
Charge-offs	(94)	(140)	(457)	(624)
Allowance for loan losses, individually evaluated for impairment						0	0
Allowance for loan losses, collectively evaluated for impairment						1,779	1,409
Ending balance	1,712	1,372	1,779	1,366	1,289	1,779	1,409
Loans, individually evaluated for impairment						0	0
Loans, collectively evaluated for impairment						92,248	90,310
Loans						92,248	90,310
Consumer Portfolio Segment [Member] | Other Loans [Member]
Beginning balance	116	99	101	95	95
Charge-offs	(39)	(27)	(80)	(58)
Recoveries	1	4	7	6
Provision	31	26	81	59
Ending balance	109	102	109	102	101
Charge-offs	(39)	(27)	(80)	(58)
Allowance for loan losses, individually evaluated for impairment						0	0
Allowance for loan losses, collectively evaluated for impairment						109	101
Ending balance	$ 116	$ 99	$ 109	$ 102	$ 95	109	101
Loans, individually evaluated for impairment						0	0
Loans, collectively evaluated for impairment						4,262	4,563
Loans						$ 4,262	$ 4,563

Note 4 - Loans and the Allowa_9

Note 4 - Loans and the Allowance for Loan Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Loans, past due	$ 3,807,000	$ 5,705,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	2,445,000	2,050,000
Loans, current	744,078,000	614,013,000
Loans	747,885,000	619,718,000
Loans, 90 days past due and still accruing	0	0
Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	1,362,000	3,655,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans, past due	152,000	391,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	3,000	58,000
Loans, current	167,618,000	47,501,000
Loans	167,770,000	47,892,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	149,000	333,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans, past due	250,000	199,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	0	0
Loans, current	73,959,000	78,586,000
Loans	74,209,000	78,785,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	250,000	199,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, past due	908,000	2,297,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	866,000	830,000
Loans, current	332,860,000	314,689,000
Loans	333,768,000	316,986,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	42,000	1,467,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans, past due	78,000	83,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	78,000	83,000
Loans, current	27,808,000	31,098,000
Loans	27,886,000	31,181,000
Loans, 90 days past due and still accruing	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, past due	274,000	277,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	204,000	277,000
Loans, current	12,574,000	14,253,000
Loans	12,848,000	14,530,000
Loans, 90 days past due and still accruing	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	70,000	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans, past due	598,000	904,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	516,000	616,000
Loans, current	34,296,000	34,567,000
Loans	34,894,000	35,471,000
Loans, 90 days past due and still accruing	0	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	82,000	288,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans, past due	1,426,000	1,463,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	741,000	182,000
Loans, current	90,822,000	88,847,000
Loans	92,248,000	90,310,000
Loans, 90 days past due and still accruing	0	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	685,000	1,281,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans, past due	121,000	91,000
Loans, 90 days past due and still accruing	0	0
Financing Receivable, Nonaccrual	37,000	4,000
Loans, current	4,141,000	4,472,000
Loans	4,262,000	4,563,000
Loans, 90 days past due and still accruing	0	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, past due	$ 84,000	$ 87,000

Note 4 - Loans and the Allow_10

Note 4 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Recorded investment with no related allowance recorded	$ 1,548,000		$ 1,705,000
Recorded investment with an allowance	535,000		539,000
Impaired Financing Receivable, Related Allowance	153,000		154,000
Recorded investment	2,083,000		2,244,000
Unpaid principal balance	2,224,000		2,399,000
Average recorded investment	2,111,000	$ 1,771,000	1,777,000
Interest income recognized	45,000	$ 45,000	62,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Recorded investment with no related allowance recorded	0		25,000
Unpaid principal balance with no related allowance recorded	0		85,000
Average recorded investment with no related allowance recorded	0		23,000
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	0		25,000
Unpaid principal balance	0		85,000
Average recorded investment	0		23,000
Interest income recognized	0		0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	245,000		248,000
Unpaid principal balance with no related allowance recorded	245,000		248,000
Average recorded investment with no related allowance recorded	247,000		249,000
Interest income recognized with no related allowance recorded	14,000		19,000
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	245,000		248,000
Unpaid principal balance	245,000		248,000
Average recorded investment	247,000		249,000
Interest income recognized	14,000		19,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	534,000		563,000
Unpaid principal balance with no related allowance recorded	604,000		614,000
Average recorded investment with no related allowance recorded	549,000		476,000
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	252,000		252,000
Unpaid principal balance with allowance	271,000		261,000
Impaired Financing Receivable, Related Allowance	122,000		121,000
Average recorded investment with an allowance	252,000		139,000
Interest income recognized with an allowance	0		0
Recorded investment	786,000		815,000
Unpaid principal balance	875,000		875,000
Average recorded investment	801,000		615,000
Interest income recognized	0		0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	108,000		110,000
Unpaid principal balance with allowance	108,000		110,000
Impaired Financing Receivable, Related Allowance	5,000		5,000
Average recorded investment with an allowance	109,000		114,000
Interest income recognized with an allowance	5,000		7,000
Recorded investment	108,000		110,000
Unpaid principal balance	108,000		110,000
Average recorded investment	109,000		114,000
Interest income recognized	5,000		7,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	474,000		435,000
Unpaid principal balance with no related allowance recorded	500,000		447,000
Average recorded investment with no related allowance recorded	477,000		385,000
Interest income recognized with no related allowance recorded	21,000		29,000
Recorded investment with an allowance	175,000		177,000
Unpaid principal balance with allowance	175,000		177,000
Impaired Financing Receivable, Related Allowance	26,000		28,000
Average recorded investment with an allowance	176,000		178,000
Interest income recognized with an allowance	5,000		7,000
Recorded investment	649,000		612,000
Unpaid principal balance	675,000		624,000
Average recorded investment	653,000		563,000
Interest income recognized	26,000		36,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	295,000		434,000
Unpaid principal balance with no related allowance recorded	321,000		457,000
Average recorded investment with no related allowance recorded	301,000		213,000
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	295,000		434,000
Unpaid principal balance	321,000		457,000
Average recorded investment	301,000		213,000
Interest income recognized	0		0
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	0		0
Unpaid principal balance	0		0
Average recorded investment	0		0
Interest income recognized	0		0
Consumer Portfolio Segment [Member] | Other Loans [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	0		0
Unpaid principal balance	0		0
Average recorded investment	0		0
Interest income recognized	$ 0		$ 0

Note 5 - Commitments and Cont_2

Note 5 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Unused Commitments to Extend Credit	$ 147,300	$ 111,400
Construction Loan Payable [Member]
Unused Commitments to Extend Credit	43,600
Standby Letters of Credit [Member]
Unused Commitments to Extend Credit	$ 631	$ 126

Note 6 - Earnings Per Share (De

Note 6 - Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	201,000	71,000	201,000	71,000

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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net income	$ 3,692	$ 4,002	$ 10,193	$ 11,630
Basic earnings per share (in dollars per share)	$ 0.71	$ 0.78	$ 1.97	$ 2.26
Diluted earnings per share (in dollars per share)	$ 0.71	$ 0.77	$ 1.95	$ 2.22
Basic shares (in shares)	5,179	5,160	5,176	5,153
Diluted shares (in shares)	5,230	5,227	5,229	5,227

Note 7 - Stock-based Compensa_3

Note 7 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Payment Arrangement, Expense	$ 62,000	$ 50,000	$ 195,000	$ 150,000
Share-based Payment Arrangement, Expense, Tax Benefit	4,000	$ 3,000	14,000	10,000
Proceeds from Stock Options Exercised			79,000	103,000
Share-based Payment Arrangement, Exercise of Option, Tax Benefit			$ 10,000	$ 24,000
Stock Option Plan 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)			5,000	0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 616,000		$ 616,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value			$ 186,000	$ 197,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 285,000	$ 311,000
Stock Option Plan 2013 [Member] | Share-based Payment Arrangement, Option [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	391,835		391,835
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	109,100		109,100
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			10 years

Note 7 - Stock-based Compensa_4

Note 7 - Stock-based Compensation - Weighted Average Fair Value Assumptions (Details)	9 Months Ended
	Sep. 30, 2020$ / shares
Weighted-average fair value of options granted during the nine months ended September 30, 2020 (in dollars per share)	$ 5.92
Share-based Payment Arrangement, Option [Member]
Expected life of stock options (Year)	5 years 1 month 6 days
Risk free interest rate	1.68%
Daily Volatility	26.00%
Dividend yields	1.29%

Note 7 - Stock-based Compensa_5

Note 7 - Stock-based Compensation - Stock Option Activity (Details) - Stock Option Plan 2013 [Member] - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Options outstanding, shares (in shares)	302,385
Options outstanding, weighted average exercise price (in dollars per share)	$ 17.73
Options granted, shares (in shares)	5,000	0
Options granted, weighted average exercise price (in dollars per share)	$ 26.42
Options cancelled, shares (in shares)	(7,600)
Options cancelled, weighted average exercise price (in dollars per share)	$ 24.40
Options exercised, shares (in shares)	(17,050)
Options exercised, weighted average exercise price (in dollars per share)	$ 7.29
Options outstanding, shares (in shares)	282,735
Options outstanding, weighted average exercise price (in dollars per share)	$ 18.34
Options outstanding, weighted average remaining contractual term (Year)	5 years 6 months
Options outstanding, intrinsic value	$ 947,347
Options exercisable, shares (in shares)	114,185
Options exercisable, weighted average exercise price (in dollars per share)	$ 12.71
Options exercisable, weighted average remaining contractual term (Year)	3 years 7 months 6 days
Options exercisable, intrinsic value	$ 947,347
Expected to vest, shares (in shares)	150,431
Expected to vest, weighted average exercise price (in dollars per share)	$ 22.15
Expected to vest, weighted average remaining contractual term (Year)	6 years 9 months 18 days
Options expected to vest, intrinsic value	$ 0

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurement (Details Textual) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ 0	$ (118,000)	$ (118,000)

Note 9 - Fair Value Measureme_4

Note 9 - Fair Value Measurement - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Estimated fair value	$ 158,002	$ 159,320
Reported Value Measurement [Member]
Cash and cash equivalents	175,531	46,942
Estimated fair value	158,002	159,320
Loans, net	737,650	616,036
FHLB stock	3,667	3,517
Accrued interest receivable	5,421	3,398
Deposits	977,529	747,324
Repurchase agreements	15,159	16,013
FHLB advances	10,000
Junior subordinated deferrable interest debentures	10,310	10,310
Accrued interest payable	71	96
Reported Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	43
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	175,531	46,942
Estimated fair value	158,002	159,320
Loans, net	769,605	626,795
Accrued interest receivable	5,421	3,398
Deposits	979,110	747,332
Repurchase agreements	15,159	16,013
FHLB advances	9,992
Junior subordinated deferrable interest debentures	7,249	7,661
Accrued interest payable	71	96
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	43
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	175,531	46,942
Accrued interest receivable	8	15
Deposits	938,651	709,130
Accrued interest payable	8	13
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	158,002	159,320
Accrued interest receivable	564	574
Deposits	40,459	38,202
Repurchase agreements	15,159	16,013
FHLB advances	9,992
Accrued interest payable	48	60
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	43
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	769,605	626,795
Accrued interest receivable	4,849	2,809
Junior subordinated deferrable interest debentures	7,249	7,661
Accrued interest payable	$ 15	$ 23

Note 9 - Fair Value Measureme_5

Note 9 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale	$ 158,002	$ 159,320
Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	158,002	159,320
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Interest rate swaps	43
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Debt Securities, Available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Interest rate swaps	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	158,002	159,320
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	43
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Debt Securities, Available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Interest Rate Swap [Member]
Interest rate swaps	0
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Debt Securities, Available-for-sale	110,009	125,678
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	110,009	125,678
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Debt Securities, Available-for-sale	0	0
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	110,009	125,678
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Debt Securities, Available-for-sale	0	0
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Debt Securities, Available-for-sale	5,416
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	5,416
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Debt Securities, Available-for-sale	0
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	5,416
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Debt Securities, Available-for-sale	0
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-sale	42,577	33,642
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	42,577	33,642
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	$ 42,577	$ 33,642

Note 9 - Fair Value Measureme_6

Note 9 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Other real estate, Total gain (loss)	$ 0		$ 0
Asset, Total gain (loss)	0	$ 118,000	118,000
Impaired loans, Total gain (loss)			118,000
Fair Value, Nonrecurring [Member]
Other real estate	763,000		707,000
Assets	893,000		837,000
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0		0
Assets	0		0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0		0
Assets	0		0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	763,000		707,000
Assets	893,000		837,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate, Total gain (loss)			0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	130,000		130,000
Other real estate	347,000		347,000
Other real estate, Total gain (loss)	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Impaired loans	0		0
Other real estate	0		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Impaired loans	0		0
Other real estate	0		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Impaired loans	130,000		130,000
Other real estate	347,000		347,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Other real estate, Total gain (loss)			0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Nonrecurring [Member]
Other real estate	360,000		360,000
Other real estate, Total gain (loss)	0		360,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0
Other real estate, Total gain (loss)			0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0
Other real estate, Total gain (loss)			0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	360,000
Other real estate, Total gain (loss)			$ 360,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member]
Other real estate	56,000
Other real estate, Total gain (loss)	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	$ 56,000

Note 9 - Fair Value Measureme_7

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	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Impaired loans, Measurement Input	0.10	0.10
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Impaired loans, Measurement Input	(0.100)	(0.100)
Other real estate, Measurement Input	(0.160)	(0.160)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Minimum [Member]
Other real estate, Measurement Input	0.16	0.16
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Maximum [Member]
Other real estate, Measurement Input	0.17	0.17
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.10	0.10
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	(0.100)	(0.100)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.470
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	(0.470)
Fair Value, Nonrecurring [Member]
Other real estate	$ 763	$ 707
Fair Value, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans	130	130
Other real estate	347	347
Fair Value, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Other real estate	360	$ 360
Fair Value, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	$ 56