Plumas Bancorp (PLBC) 10-Q 5 May 21 2021 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 03, 2021
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	Q1
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
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	5525 Kietzke Lane, Suite 100
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89511
City Area Code	775
Local Phone Number	786-0907
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-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		5,196,732

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 233,623	$ 184,909
Investment securities available for sale	204,656	179,613
Loans, less allowance for loan losses of $9,962 at March 31, 2021 and $9,902 at December 31, 2020	722,416	700,795
Real estate acquired through foreclosure	580	403
Premises and equipment, net	13,803	14,016
Bank owned life insurance	13,616	13,526
Accrued interest receivable and other assets	18,787	18,314
Total assets	1,207,481	1,111,576
Deposits:
Non-interest bearing	564,337	516,682
Interest bearing	504,881	457,292
Total deposits	1,069,218	973,974
Repurchase agreements	11,551	13,878
Accrued interest payable and other liabilities	9,386	8,260
Federal Home Loan Bank advances	5,000	5,000
Junior subordinated deferrable interest debentures	10,310	10,310
Total liabilities	1,105,465	1,011,422
Commitments and contingencies (Note 5)
Shareholders’ equity:
Common stock, no par value; 22,500,000 shares authorized; issued and outstanding – 5,196,732 shares at March 31, 2021 and 5,182,232 at December 31, 2020	7,858	7,656
Retained earnings	91,468	87,753
Accumulated other comprehensive income, net	2,690	4,745
Total shareholders’ equity	102,016	100,154
Total liabilities and shareholders’ equity	$ 1,207,481	$ 1,111,576

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Loans, allowance for loan losses	$ 9,962	$ 9,902
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)	5,196,732	5,182,232
Common stock, shares outsanding (in shares)	5,196,732	5,182,232

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Interest Income:
Interest and fees on loans	$ 9,781	$ 8,540
Interest on investment securities	901	952
Other	52	107
Total interest income	10,734	9,599
Interest Expense:
Interest on deposits	174	259
Interest on junior subordinated deferrable interest debentures	79	116
Other	2	3
Total interest expense	255	378
Net interest income before provision for loan losses	10,479	9,221
Provision for Loan Losses	375	750
Net interest income after provision for loan losses	10,104	8,471
Non-Interest Income:
Service charges	540	705
Interchange revenue	715	539
Gain on sale of loans	591	464
Other	504	517
Total non-interest income	2,350	2,225
Non-Interest Expenses:
Salaries and employee benefits	3,524	3,529
Occupancy and equipment	890	865
Other	1,878	1,742
Total non-interest expenses	6,292	6,136
Income before provision for income taxes	6,162	4,560
Provision for Income Taxes	1,721	1,244
Net income	$ 4,441	$ 3,316
Basic earnings per share (in dollars per share)	$ 0.86	$ 0.64
Diluted earnings per share (in dollars per share)	$ 0.85	$ 0.63

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Net income	$ 4,441	$ 3,316
Other comprehensive income:
Change in net unrealized gain on securities	(3,584)	3,254
Change in unrealized gain on cash flow hedge	667	0
Net unrealized holding (loss) gain	(2,917)	3,254
Related tax effect:
Change in net unrealized gain	1,060	(961)
Change in unrealized gain on cash flow hedge	(198)	0
Income tax effect	862	(961)
Other comprehensive (loss) income	(2,055)	2,293
Total comprehensive income	$ 2,386	$ 5,609

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, 2019	5,165,760
Balance at Dec. 31, 2019	$ 7,312	$ 75,144	$ 2,049	$ 84,505
Net income		3,316		3,316
Other comprehensive income (loss)			2,293	2,293
Exercise of stock options and tax effect (in shares)	10,272
Exercise of stock options and tax effect	$ 35			35
Stock-based compensation expense	$ 78			78
Balance (in shares) at Mar. 31, 2020	5,176,032
Balance at Mar. 31, 2020	$ 7,425	78,460	4,342	90,227
Balance (in shares) at Dec. 31, 2020	5,182,232
Balance at Dec. 31, 2020	$ 7,656	87,753	4,745	100,154
Net income		4,441		4,441
Other comprehensive income (loss)			(2,055)	(2,055)
Exercise of stock options and tax effect (in shares)	14,500
Exercise of stock options and tax effect	$ 142			142
Stock-based compensation expense	60			60
Cash dividends on common stock		(726)		(726)
Balance (in shares) at Mar. 31, 2021	5,196,732
Balance at Mar. 31, 2021	$ 7,858	$ 91,468	$ 2,690	$ 102,016

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Cash Flows from Operating Activities:
Net income	$ 4,441,000	$ 3,316,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for Loan Losses	375,000	750,000	$ 3,175,000
Change in deferred loan origination costs/fees, net	1,343,000	(167,000)
Depreciation and amortization	376,000	348,000
Stock-based compensation expense	60,000	78,000
Amortization of investment security premiums	261,000	221,000
Loss on sale of other vehicles	3,000	3,000
Gain on sale of loans held for sale	(591,000)	(464,000)
Loans originated for sale	(8,018,000)	(7,539,000)
Proceeds from loan sales	8,254,000	10,495,000
Earnings on bank-owned life insurance	(90,000)	(91,000)
Decrease (increase) in accrued interest receivable and other assets	1,052,000	(533,000)
Decrease in accrued interest payable and other liabilities	1,126,000	726,000
Net cash provided by operating activities	8,592,000	7,143,000
Cash Flows from Investing Activities:
Proceeds from principal repayments from available-for-sale government-sponsored mortgage-backed securities	11,656,000	6,822,000
Proceeds from matured and called available-for-sale securities	250,000	380,000
Purchases of available-for-sale securities	(40,776,000)	(4,081,000)
Purchase of FRB stock	(2,000)	0
Net increase in loans	(23,342,000)	(6,823,000)
Proceeds from sale of other vehicles	58,000	118,000
Purchase of premises and equipment	(55,000)	(410,000)
Net cash used in investing activities	(52,211,000)	(3,994,000)
Cash Flows from Financing Activities:
Net increase in demand, interest bearing and savings deposits	95,175,000	16,028,000
Net increase (decrease) in time deposits	69,000	(466,000)
Net decrease in securities sold under agreements to repurchase	(2,327,000)	(7,630,000)
Cash dividends paid on common stock	(726,000)	0
Proceeds from exercise of stock options	142,000	35,000
Net cash provided by financing activities	92,333,000	7,967,000
Increase in cash and cash equivalents	48,714,000	11,116,000
Cash and Cash Equivalents at Beginning of Year	184,909,000	46,942,000	46,942,000
Cash and Cash Equivalents at End of Period	233,623,000	58,058,000	$ 184,909,000
Supplemental Disclosure of Cash Flow Information:
Interest expense	269,000	383,000
Non-Cash Investing Activities:
Real estate and vehicles acquired through foreclosure	224,000	127,000
Common stock retired in connection with the exercise of stock options	$ 0	$ 46,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	3 Months Ended
	Mar. 31, 2021
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	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 three March 31, 2021 2020 December 31, 2020 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 2020 10 three March 31, 2021 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 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 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	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 December 31, 2020 Available-for-Sale March 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 118,624 $ 2,820 $ (1,049 ) $ 120,395 U.S. Government-agencies collateralized by mortgage obligations-commercial 20,323 - (450 ) 19,873 Obligations of states and political subdivisions 62,698 2,020 (330 ) 64,388 $ 201,645 $ 4,840 $ (1,829 ) $ 204,656 Unrealized gains on available-for-sale investment securities totaling $3,011,000 were recorded, net of $890,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at March 31, 2021 three March 31, 2021 Available-for-Sale December 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 106,942 $ 3,749 $ (17 ) $ 110,674 U.S. Government-agencies collateralized by mortgage obligations-commercial 10,400 $ 72 - 10,472 Obligations of states and political subdivisions 55,676 2,792 (1 ) 58,467 $ 173,018 $ 6,613 $ (18 ) $ 179,613 Unrealized gains on available-for-sale investment securities totaling $6,595,000 were recorded, net of $1,950,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at December 31, 2020 No three March 31, 2020. There were no three March 31, 2021 twelve December 31, 2020 March 31, 2021 December 31, 2020 Investment securities with unrealized losses at March 31, 2021 December 31, 2020 March 31, 2021 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 $ - $ - $ 45,886 $ 1,049 $ 45,886 $ 1,049 U.S. Government-agencies collateralized by mortgage obligations-commercial - - 16,845 450 16,845 450 Obligations of states and political subdivisions - - 18,837 330 18,837 330 $ - $ - $ 81,568 $ 1,829 $ 81,568 $ 1,829 December 31, 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 $ - $ - $ 5,511 $ 17 $ 5,511 $ 17 U.S. Government-agencies collateralized by mortgage obligations-commercial - - - - - - Obligations of states and political subdivisions - - 531 1 531 1 $ - $ - $ 6,042 $ 18 $ 6,042 $ 18 At March 31, 2021 twelve March 31, 2021 not not not March 31, 2021 The amortized cost and estimated fair value of investment securities at March 31, 2021 Amortized Cost Estimated Fair Value Within one year $ 250 $ 250 After one year through five years 3,987 4,139 After five years through ten years 7,144 7,495 After ten years 51,317 52,504 Investment securities not due at a single maturity date: Government- agencies commercial mortgage-backed securities 20,323 19,873 Government-sponsored agencies residential mortage-backed securities 118,624 120,395 $ 201,645 $ 204,656 Expected maturities will differ from contractual maturities because the issuers of the securities may Investment securities with amortized costs totaling $97,711,000 and $97,972,000 and estimated fair values totaling $99,953,000 and $101,685,000 at March 31, 2021 December 31, 2020

Note 4 - Loans and the Allowanc

Note 4 - Loans and the Allowance for Loan Losses	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Outstanding loans are summarized below, in thousands: March 31, December 31, 2021 2020 Commercial $ 141,284 $ 117,360 Agricultural 68,953 72,911 Real estate – residential 10,385 11,399 Real estate – commercial 353,010 352,552 Real estate – construction and land development 30,694 25,306 Equity lines of credit 34,068 34,744 Auto 90,418 91,080 Other 4,303 4,587 Total loans 733,115 709,939 Deferred loan (fees) costs, net (737 ) 758 Allowance for loan losses (9,962 ) (9,902 ) Total net loans $ 722,416 $ 700,795 Changes in the allowance for loan losses, in thousands, were as follows: March 31, December 31, 2021 2020 Balance, beginning of period $ 9,902 $ 7,243 Provision charged to operations 375 3,175 Losses charged to allowance (392 ) (787 ) Recoveries 77 271 Balance, end of period $ 9,962 $ 9,902 The recorded investment in impaired loans totaled $3,648,000 and $2,214,000 at March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 no March 31, 2021 December 31, 2020 three March 31, 2021 March 31, 2020 three March 31, 2021 2020 three March 31, 2021 2020 Included in impaired loans are troubled debt restructurings. Section 4013 340 10. 541 2021, January 1, 2022. 36 2020 April 7, 2020 not 340 10. The Company evaluates loan extensions or modifications not 4013 36 2020 340 10 340 10, The carrying value of troubled debt restructurings at March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 not March 31, 2021 December 31, 2020 There were no troubled debt restructurings that occurred during the three March 31, 2021 March 31, 2020 There were no troubled debt restructurings for which there was a payment default within twelve three March 31, 2021 2020 At March 31, 2021 December 31, 2020 three March 31, 2021 2020 90 March 31, 2021 December 31, 2020 Salaries and employee benefits totaling $707,000 and $496,000 have been deferred as loan origination costs during the three March 31, 2021 2020 The Company assigns a risk rating to all loans and periodically, but not $100,000 The risk ratings can be grouped into three Special Mention may Substandard not not Doubtful Loans not The following table shows the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: March 31, 2021 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 $ 141,103 $ 68,875 $ 10,284 $ 334,161 $ 30,618 $ 33,592 $ 618,633 Special Mention 173 78 - 12,491 - - 12,742 Substandard 8 - 101 6,358 76 476 7,019 Doubtful - - - - - - - Total $ 141,284 $ 68,953 $ 10,385 $ 353,010 $ 30,694 $ 34,068 $ 638,394 December 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 116,992 $ 72,833 $ 11,208 $ 348,901 $ 25,229 $ 34,237 $ 609,400 Special Mention 211 78 - 2,779 - - 3,068 Substandard 157 - 191 872 77 507 1,804 Doubtful - - - - - - - Total $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 614,272 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity March 31, 2021 December 31, 2020 Auto Other Total Auto Other Total Grade: Performing $ 89,787 $ 4,260 $ 94,047 $ 90,396 $ 4,539 $ 94,935 Non-performing 631 43 674 684 48 732 Total $ 90,418 $ 4,303 $ 94,721 $ 91,080 $ 4,587 $ 95,667 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Three Months Ended March 31, 2021: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (154 ) - - - - - (218 ) (20 ) (392 ) Recoveries 42 - 1 3 - 1 19 11 77 Provision (61 ) (59 ) 4 40 103 (16 ) 359 5 375 Ending balance $ 777 $ 698 $ 169 $ 5,132 $ 657 $ 484 $ 1,928 $ 117 $ 9,962 Three Months Ended March 31, 2020: Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (134 ) (3 ) (268 ) Recoveries 2 - 1 1 - 1 70 4 79 Provision 226 (31 ) 7 403 (84 ) 28 196 5 750 Ending balance $ 714 $ 622 $ 171 $ 3,830 $ 397 $ 422 $ 1,541 $ 107 $ 7,804 March 31, 2021: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 25 $ - $ 5 $ - $ - $ - $ 30 Ending balance: collectively evaluated for impairment 777 698 144 5,132 652 484 1,928 117 9,932 Ending balance $ 777 $ 698 $ 169 $ 5,132 $ 657 $ 484 $ 1,928 $ 117 $ 9,962 Loans Ending balance: individually evaluated for impairment $ - $ 242 $ 560 $ 2,456 $ 108 $ 282 $ - $ - $ 3,648 Ending balance: collectively evaluated for impairment 141,284 68,711 9,825 350,554 30,586 33,786 90,418 4,303 729,467 Ending balance $ 141,284 $ 68,953 $ 10,385 $ 353,010 $ 30,694 $ 34,068 $ 90,418 $ 4,303 $ 733,115 December 31, 2020: 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 $ 143 $ - $ 26 $ - $ 5 $ - $ - $ - $ 174 Ending balance: collectively evaluated for impairment 807 757 138 5,089 549 499 1,768 121 9,728 Ending Balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Loans Ending balance: individually evaluated for impairment $ 154 $ 243 $ 563 $ 859 $ 108 $ 288 $ - $ - $ 2,215 Ending balance: collectively evaluated for impairment 117,206 72,668 10,836 351,693 25,198 34,456 91,080 4,587 707,724 Ending balance $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 91,080 $ 4,587 $ 709,939 The following table shows an aging analysis of the loan portfolio by the time past due, in thousands: Total March 31, 2021 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 56 $ - $ 8 $ 64 $ 141,220 $ 141,284 Agricultural - - - - 68,953 68,953 Real estate – residential 5 - 101 106 10,279 10,385 Real estate – commercial - - 2,469 2,469 350,541 353,010 Real estate - construction & land - - 76 76 30,618 30,694 Equity Lines of Credit - - 476 476 33,592 34,068 Auto 654 - 631 1,285 89,133 90,418 Other 34 - 43 77 4,226 4,303 Total $ 749 $ - $ 3,804 $ 4,553 $ 728,562 $ 733,115 Total December 31, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 16 $ - $ 157 $ 173 $ 117,187 $ 117,360 Agricultural - - - - 72,911 72,911 Real estate – residential 34 - 191 225 11,174 11,399 Real estate - commercial 56 - 872 928 351,624 352,552 Real estate - construction & land - - 77 77 25,229 25,306 Equity Lines of Credit 73 - 507 580 34,164 34,744 Auto 945 - 684 1,629 89,451 91,080 Other 28 - 48 76 4,511 4,587 Total $ 1,152 $ - $ 2,536 $ 3,688 $ 706,251 $ 709,939 The following tables show information related to impaired loans at March 31, 2021 Unpaid Average Interest Recorded Principal Related Recorded Income As of March 31, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 242 242 - 243 5 Real estate – residential 387 398 - 387 7 Real estate – commercial 2,455 2,531 - 631 - Real estate – construction & land - - - - - Equity Lines of Credit 282 314 - 285 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 174 174 25 174 2 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 108 1 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 242 242 - 243 5 Real estate – residential 561 572 25 561 9 Real estate – commercial 2,455 2,531 - 631 - Real estate – construction & land 108 108 5 108 1 Equity Lines of Credit 282 314 - 285 - Auto - - - - - Other - - - - - Total $ 3,648 $ 3,767 $ 30 $ 1,828 $ 15 The following tables show information related to impaired loans at December 31, 2020 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 243 243 - 246 19 Real estate – residential 388 399 - 390 28 Real estate – commercial 859 955 - 762 - Real estate – construction & land - - - - - Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural - - - - - Real estate – residential 174 176 26 175 7 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural 243 243 - 246 19 Real estate – residential 562 575 26 565 35 Real estate – commercial 859 955 - 762 - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - Total $ 2,214 $ 2,352 $ 174 $ 1,996 $ 61

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 December 31, 2020 Of the loan commitments outstanding at March 31, 2021 twelve not may Stand-by letters of credit are conditional commitments written to guarantee the performance of a customer to a third not March 31, 2021 December 31, 2020

Note 6 - Earnings Per Share

Note 6 - Earnings Per Share	3 Months Ended
	Mar. 31, 2021
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 March 31, (In thousands, except per share data) 2021 2020 Net Income: Net income $ 4,441 $ 3,316 Earnings Per Share: Basic earnings per share $ 0.86 $ 0.64 Diluted earnings per share $ 0.85 $ 0.63 Weighted Average Number of Shares Outstanding: Basic shares 5,187 5,171 Diluted shares 5,253 5,231 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 March 31, 2021 2020

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	7. In May 2013, 2013 March 31, 2021 2013 may not nine not ten No options were granted during the three March 31, 2021. three March 31, 2020 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 three months ended March 31, 2021 $ 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, 2021 272,085 $ 18.25 Options cancelled (2,200 ) 21.99 Options exercised (14,500 ) 9.82 Options outstanding at March 31, 2021 255,385 $ 18.70 5.1 $ 2,694,312 Options exercisable at March 31, 2021 145,685 $ 16.20 4.1 $ 1,901,189 Expected to vest after March 31, 2021 97,907 $ 22.02 6.4 $ 708,208 As of March 31, 2021 The total fair value of options vested during the three March 31, 2021 2020 three March 31, 2021 2020 Compensation cost related to stock options recognized in operating results under the stock option plans was $60,000 and $78,000 for the three March 31, 2021 2020 three March 31, 2021 Cash received from option exercises under the plan for the three March 31, 2021 2020 three March 31, 2021 2020

Note 8 - Income Taxes

Note 8 - Income Taxes	3 Months Ended
	Mar. 31, 2021
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 three March 31, 2021

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurement	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 Fair Value Measurements at March 31, 2021, Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 233,623 $ 233,623 $ - $ - $ 233,623 Investment securities 204,656 - 204,656 - 204,656 Interest rate swaps 809 - 809 809 Loans, net 722,416 - - 716,481 716,481 FHLB stock 3,667 - - - N/A FRB Stock 653 - - - N/A Accrued interest receivable 4,727 7 738 3,982 4,727 Financial liabilities: Deposits 1,069,218 1,028,832 41,610 - 1,070,442 Repurchase agreements 11,551 - 11,551 - 11,551 FHLB advances 5,000 - 4,999 - 4,999 Junior subordinated deferrable interest debentures 10,310 - - 7,466 7,466 Accrued interest payable 55 9 37 9 55 The carrying amounts and estimated fair values of financial instruments, at December 31, 2020 Fair Value Measurements at December 31, 2020 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 184,909 $ 184,909 $ - $ - $ 184,909 Investment securities 179,613 - 179,613 - 179,613 Interest rate swaps 141 141 141 Loans, net 700,795 - - 717,068 717,068 FHLB stock 3,667 - - - N/A FRB Stock 651 - - - N/A Accrued interest receivable 5,402 10 633 4,759 5,402 Financial liabilities: Deposits 973,974 933,658 41,891 - 975,549 Repurchase agreements 13,878 - 13,878 - 13,878 FHLB advances 5,000 4,996 4,996 Junior subordinated deferrable interest debentures 10,310 - - 7,340 7,340 Accrued interest payable 69 9 44 16 69 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 March 31, 2021 December 31, 2020 Assets and liabilities measured at fair value on a recurring basis at March 31, 2021 Fair Value Measurements at March 31, 2021 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 $ 120,395 $ - $ 120,395 $ - U.S. Government-agencies collateralized by mortgage obligations-commercial 19,873 - 19,873 - Obligations of states and political subdivisions 64,388 64,388 Interest rate swaps 809 809 $ 205,465 $ - $ 205,465 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2020 Fair Value Measurements at December 31, 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 $ 110,674 $ - $ 110,674 $ - U.S. Government agencies collateralized by mortgage obligations-commercial 10,472 - 10,472 - Obligations of states and political subdivisions 58,467 58,467 Interest rate swaps 141 141 $ 179,754 $ - $ 179,754 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not no 2021 2020 Assets and liabilities measured at fair value on a non-recurring basis at March 31, 2021 Fair Value Measurements at March 31, 2021 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Three Months Identical Observable Unobservable Ended Assets Inputs Inputs March 31, Total Fair Value (Level 1) (Level 2) (Level 3) 2021 Assets: Other real estate: Real estate – commercial $ 524 $ - $ - $ 524 $ - Real estate – residential 56 - - 56 - Total other real estate $ 580 $ - $ - $ 580 $ - Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2020 Fair Value Measurements at December 31, 2020 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Three Months Identical Observable Unobservable Ended Assets Inputs Inputs March 31, Total Fair Value (Level 1) (Level 2) (Level 3) 2020 Assets: Impaired loans: Real estate – commercial $ 11 $ - $ - $ 11 $ - Other real estate: Real estate – commercial 347 - - 347 - Real estate - residential 56 - - 56 - Total other real estate 403 - - 403 - Total $ 414 $ - $ - $ 414 $ - The Company has no The following methods were used to estimate fair value. Collateral-Dependent Impaired Loans not third 3 No three March 31, 2021 2020 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 March 31, 2021 December 31, 2020 Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 3/31/2021 12/31/2020 Technique Significant Unobservable Input 3/31/2021 12/31/2020 Impaired Loans: RE – Commercial - $ 11 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 28% - 80 % (61 )% Other Real Estate: RE – Commercial $ 524 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 16% - 51 % (33.0 )% 16% - 17 % (16 )% RE – Residential $ 56 $ 56 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 47.0 % (47.0 )% 47 % (47 )%

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 three March 31, 2021 2020 December 31, 2020 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 2020 10 three March 31, 2021 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 10
Revenue [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]	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)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale March 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 118,624 $ 2,820 $ (1,049 ) $ 120,395 U.S. Government-agencies collateralized by mortgage obligations-commercial 20,323 - (450 ) 19,873 Obligations of states and political subdivisions 62,698 2,020 (330 ) 64,388 $ 201,645 $ 4,840 $ (1,829 ) $ 204,656 Available-for-Sale December 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 106,942 $ 3,749 $ (17 ) $ 110,674 U.S. Government-agencies collateralized by mortgage obligations-commercial 10,400 $ 72 - 10,472 Obligations of states and political subdivisions 55,676 2,792 (1 ) 58,467 $ 173,018 $ 6,613 $ (18 ) $ 179,613
Schedule of Unrealized Loss on Investments [Table Text Block]	March 31, 2021 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 $ - $ - $ 45,886 $ 1,049 $ 45,886 $ 1,049 U.S. Government-agencies collateralized by mortgage obligations-commercial - - 16,845 450 16,845 450 Obligations of states and political subdivisions - - 18,837 330 18,837 330 $ - $ - $ 81,568 $ 1,829 $ 81,568 $ 1,829 December 31, 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 $ - $ - $ 5,511 $ 17 $ 5,511 $ 17 U.S. Government-agencies collateralized by mortgage obligations-commercial - - - - - - Obligations of states and political subdivisions - - 531 1 531 1 $ - $ - $ 6,042 $ 18 $ 6,042 $ 18
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Cost Estimated Fair Value Within one year $ 250 $ 250 After one year through five years 3,987 4,139 After five years through ten years 7,144 7,495 After ten years 51,317 52,504 Investment securities not due at a single maturity date: Government- agencies commercial mortgage-backed securities 20,323 19,873 Government-sponsored agencies residential mortage-backed securities 118,624 120,395 $ 201,645 $ 204,656

Note 4 - Loans and the Allowa_2

Note 4 - Loans and the Allowance for Loan Losses (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, December 31, 2021 2020 Commercial $ 141,284 $ 117,360 Agricultural 68,953 72,911 Real estate – residential 10,385 11,399 Real estate – commercial 353,010 352,552 Real estate – construction and land development 30,694 25,306 Equity lines of credit 34,068 34,744 Auto 90,418 91,080 Other 4,303 4,587 Total loans 733,115 709,939 Deferred loan (fees) costs, net (737 ) 758 Allowance for loan losses (9,962 ) (9,902 ) Total net loans $ 722,416 $ 700,795
Financing Receivable, Allowance for Credit Loss [Table Text Block]	March 31, December 31, 2021 2020 Balance, beginning of period $ 9,902 $ 7,243 Provision charged to operations 375 3,175 Losses charged to allowance (392 ) (787 ) Recoveries 77 271 Balance, end of period $ 9,962 $ 9,902
Financing Receivable Credit Quality Indicators [Table Text Block]	March 31, 2021 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 $ 141,103 $ 68,875 $ 10,284 $ 334,161 $ 30,618 $ 33,592 $ 618,633 Special Mention 173 78 - 12,491 - - 12,742 Substandard 8 - 101 6,358 76 476 7,019 Doubtful - - - - - - - Total $ 141,284 $ 68,953 $ 10,385 $ 353,010 $ 30,694 $ 34,068 $ 638,394 December 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 116,992 $ 72,833 $ 11,208 $ 348,901 $ 25,229 $ 34,237 $ 609,400 Special Mention 211 78 - 2,779 - - 3,068 Substandard 157 - 191 872 77 507 1,804 Doubtful - - - - - - - Total $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 614,272
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	Three Months Ended March 31, 2021: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (154 ) - - - - - (218 ) (20 ) (392 ) Recoveries 42 - 1 3 - 1 19 11 77 Provision (61 ) (59 ) 4 40 103 (16 ) 359 5 375 Ending balance $ 777 $ 698 $ 169 $ 5,132 $ 657 $ 484 $ 1,928 $ 117 $ 9,962 Three Months Ended March 31, 2020: Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (134 ) (3 ) (268 ) Recoveries 2 - 1 1 - 1 70 4 79 Provision 226 (31 ) 7 403 (84 ) 28 196 5 750 Ending balance $ 714 $ 622 $ 171 $ 3,830 $ 397 $ 422 $ 1,541 $ 107 $ 7,804 March 31, 2021: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 25 $ - $ 5 $ - $ - $ - $ 30 Ending balance: collectively evaluated for impairment 777 698 144 5,132 652 484 1,928 117 9,932 Ending balance $ 777 $ 698 $ 169 $ 5,132 $ 657 $ 484 $ 1,928 $ 117 $ 9,962 Loans Ending balance: individually evaluated for impairment $ - $ 242 $ 560 $ 2,456 $ 108 $ 282 $ - $ - $ 3,648 Ending balance: collectively evaluated for impairment 141,284 68,711 9,825 350,554 30,586 33,786 90,418 4,303 729,467 Ending balance $ 141,284 $ 68,953 $ 10,385 $ 353,010 $ 30,694 $ 34,068 $ 90,418 $ 4,303 $ 733,115 December 31, 2020: 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 $ 143 $ - $ 26 $ - $ 5 $ - $ - $ - $ 174 Ending balance: collectively evaluated for impairment 807 757 138 5,089 549 499 1,768 121 9,728 Ending Balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Loans Ending balance: individually evaluated for impairment $ 154 $ 243 $ 563 $ 859 $ 108 $ 288 $ - $ - $ 2,215 Ending balance: collectively evaluated for impairment 117,206 72,668 10,836 351,693 25,198 34,456 91,080 4,587 707,724 Ending balance $ 117,360 $ 72,911 $ 11,399 $ 352,552 $ 25,306 $ 34,744 $ 91,080 $ 4,587 $ 709,939
Financing Receivable, Past Due [Table Text Block]	Total March 31, 2021 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 56 $ - $ 8 $ 64 $ 141,220 $ 141,284 Agricultural - - - - 68,953 68,953 Real estate – residential 5 - 101 106 10,279 10,385 Real estate – commercial - - 2,469 2,469 350,541 353,010 Real estate - construction & land - - 76 76 30,618 30,694 Equity Lines of Credit - - 476 476 33,592 34,068 Auto 654 - 631 1,285 89,133 90,418 Other 34 - 43 77 4,226 4,303 Total $ 749 $ - $ 3,804 $ 4,553 $ 728,562 $ 733,115 Total December 31, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 16 $ - $ 157 $ 173 $ 117,187 $ 117,360 Agricultural - - - - 72,911 72,911 Real estate – residential 34 - 191 225 11,174 11,399 Real estate - commercial 56 - 872 928 351,624 352,552 Real estate - construction & land - - 77 77 25,229 25,306 Equity Lines of Credit 73 - 507 580 34,164 34,744 Auto 945 - 684 1,629 89,451 91,080 Other 28 - 48 76 4,511 4,587 Total $ 1,152 $ - $ 2,536 $ 3,688 $ 706,251 $ 709,939
Impaired Financing Receivables [Table Text Block]	Unpaid Average Interest Recorded Principal Related Recorded Income As of March 31, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 242 242 - 243 5 Real estate – residential 387 398 - 387 7 Real estate – commercial 2,455 2,531 - 631 - Real estate – construction & land - - - - - Equity Lines of Credit 282 314 - 285 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 174 174 25 174 2 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 108 1 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 242 242 - 243 5 Real estate – residential 561 572 25 561 9 Real estate – commercial 2,455 2,531 - 631 - Real estate – construction & land 108 108 5 108 1 Equity Lines of Credit 282 314 - 285 - Auto - - - - - Other - - - - - Total $ 3,648 $ 3,767 $ 30 $ 1,828 $ 15 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 243 243 - 246 19 Real estate – residential 388 399 - 390 28 Real estate – commercial 859 955 - 762 - Real estate – construction & land - - - - - Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural - - - - - Real estate – residential 174 176 26 175 7 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural 243 243 - 246 19 Real estate – residential 562 575 26 565 35 Real estate – commercial 859 955 - 762 - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - Total $ 2,214 $ 2,352 $ 174 $ 1,996 $ 61
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 March 31, 2021 December 31, 2020 Auto Other Total Auto Other Total Grade: Performing $ 89,787 $ 4,260 $ 94,047 $ 90,396 $ 4,539 $ 94,935 Non-performing 631 43 674 684 48 732 Total $ 90,418 $ 4,303 $ 94,721 $ 91,080 $ 4,587 $ 95,667

Note 6 - Earnings Per Share (Ta

Note 6 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended March 31, (In thousands, except per share data) 2021 2020 Net Income: Net income $ 4,441 $ 3,316 Earnings Per Share: Basic earnings per share $ 0.86 $ 0.64 Diluted earnings per share $ 0.85 $ 0.63 Weighted Average Number of Shares Outstanding: Basic shares 5,187 5,171 Diluted shares 5,253 5,231

Note 7 - Stock-based Compensa_2

Note 7 - Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2021
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 three months ended March 31, 2021 $ 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, 2021 272,085 $ 18.25 Options cancelled (2,200 ) 21.99 Options exercised (14,500 ) 9.82 Options outstanding at March 31, 2021 255,385 $ 18.70 5.1 $ 2,694,312 Options exercisable at March 31, 2021 145,685 $ 16.20 4.1 $ 1,901,189 Expected to vest after March 31, 2021 97,907 $ 22.02 6.4 $ 708,208

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at March 31, 2021, Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 233,623 $ 233,623 $ - $ - $ 233,623 Investment securities 204,656 - 204,656 - 204,656 Interest rate swaps 809 - 809 809 Loans, net 722,416 - - 716,481 716,481 FHLB stock 3,667 - - - N/A FRB Stock 653 - - - N/A Accrued interest receivable 4,727 7 738 3,982 4,727 Financial liabilities: Deposits 1,069,218 1,028,832 41,610 - 1,070,442 Repurchase agreements 11,551 - 11,551 - 11,551 FHLB advances 5,000 - 4,999 - 4,999 Junior subordinated deferrable interest debentures 10,310 - - 7,466 7,466 Accrued interest payable 55 9 37 9 55 Fair Value Measurements at December 31, 2020 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 184,909 $ 184,909 $ - $ - $ 184,909 Investment securities 179,613 - 179,613 - 179,613 Interest rate swaps 141 141 141 Loans, net 700,795 - - 717,068 717,068 FHLB stock 3,667 - - - N/A FRB Stock 651 - - - N/A Accrued interest receivable 5,402 10 633 4,759 5,402 Financial liabilities: Deposits 973,974 933,658 41,891 - 975,549 Repurchase agreements 13,878 - 13,878 - 13,878 FHLB advances 5,000 4,996 4,996 Junior subordinated deferrable interest debentures 10,310 - - 7,340 7,340 Accrued interest payable 69 9 44 16 69
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at March 31, 2021 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 $ 120,395 $ - $ 120,395 $ - U.S. Government-agencies collateralized by mortgage obligations-commercial 19,873 - 19,873 - Obligations of states and political subdivisions 64,388 64,388 Interest rate swaps 809 809 $ 205,465 $ - $ 205,465 $ - Fair Value Measurements at December 31, 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 $ 110,674 $ - $ 110,674 $ - U.S. Government agencies collateralized by mortgage obligations-commercial 10,472 - 10,472 - Obligations of states and political subdivisions 58,467 58,467 Interest rate swaps 141 141 $ 179,754 $ - $ 179,754 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at March 31, 2021 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Three Months Identical Observable Unobservable Ended Assets Inputs Inputs March 31, Total Fair Value (Level 1) (Level 2) (Level 3) 2021 Assets: Other real estate: Real estate – commercial $ 524 $ - $ - $ 524 $ - Real estate – residential 56 - - 56 - Total other real estate $ 580 $ - $ - $ 580 $ - Fair Value Measurements at December 31, 2020 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Three Months Identical Observable Unobservable Ended Assets Inputs Inputs March 31, Total Fair Value (Level 1) (Level 2) (Level 3) 2020 Assets: Impaired loans: Real estate – commercial $ 11 $ - $ - $ 11 $ - Other real estate: Real estate – commercial 347 - - 347 - Real estate - residential 56 - - 56 - Total other real estate 403 - - 403 - Total $ 414 $ - $ - $ 414 $ -
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 3/31/2021 12/31/2020 Technique Significant Unobservable Input 3/31/2021 12/31/2020 Impaired Loans: RE – Commercial - $ 11 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 28% - 80 % (61 )% Other Real Estate: RE – Commercial $ 524 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 16% - 51 % (33.0 )% 16% - 17 % (16 )% RE – Residential $ 56 $ 56 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 47.0 % (47.0 )% 47 % (47 )%

Note 1 - The Business of Plum_2

Note 1 - The Business of Plumas Bancorp (Details Textual)	Mar. 31, 2021
CALIFORNIA
Number of Branches	11

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) Pure in Thousands	Mar. 31, 2021USD ($)
Number of Major Customers	0
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 359,000
Plumas Statutory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 182,000

Note 3 - Investment Securitie_3

Note 3 - Investment Securities Available for Sale (Details Textual)	3 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020	Dec. 31, 2020USD ($)
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain (Loss), before Tax, Total	$ 3,011,000		$ 6,595,000
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses	$ 890,000		1,950,000
Number of Securities Sold During Period	0	0
Debt Securities, Held-to-maturity, Total	$ 0		0
Number of Investment Securities	266
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	70
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis	$ 97,711,000		97,972,000
Collateral Pledged [Member]
Debt Securities, Available-for-sale, Restricted	$ 99,953,000		$ 101,685,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Number of Investment Securities	112
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Number of Investment Securities	8
US States and Political Subdivisions Debt Securities [Member]
Number of Investment Securities	146

Note 3 - Investment Securitie_4

Note 3 - Investment Securities - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Investment securities available for sale, amortized cost	$ 201,645	$ 173,018
Investment securities available for sale, gross unrealized gains	4,840	6,613
Investment securities available for sale, gross unrealized losses	(1,829)	(18)
Investment securities available for sale, Estimated fair value	204,656	179,613
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost		10,400
Investment securities available for sale, gross unrealized gains		72
Investment securities available for sale, gross unrealized losses		0
Investment securities available for sale, Estimated fair value		10,472
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	118,624	106,942
Investment securities available for sale, gross unrealized gains	2,820	3,749
Investment securities available for sale, gross unrealized losses	(1,049)	(17)
Investment securities available for sale, Estimated fair value	120,395	110,674
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost	20,323
Investment securities available for sale, gross unrealized gains	0
Investment securities available for sale, gross unrealized losses	(450)
Investment securities available for sale, Estimated fair value	19,873
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	62,698	55,676
Investment securities available for sale, gross unrealized gains	2,020	2,792
Investment securities available for sale, gross unrealized losses	(330)	(1)
Investment securities available for sale, Estimated fair value	$ 64,388	$ 58,467

Note 3 - Investment Securitie_5

Note 3 - Investment Securities - Investment Securities With Unrealized Losses (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Less than 12 months fair value	$ 0	$ 0
Less than 12 months unrealized losses	0	0
12 months or more fair value	81,568	6,042
12 months or more unrealized losses	1,829	18
Total fair value	81,568	6,042
Total unrealized losses	1,829	18
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	0	0
Less than 12 months unrealized losses	0	0
12 months or more fair value	45,886	5,511
12 months or more unrealized losses	1,049	17
Total fair value	45,886	5,511
Total unrealized losses	1,049	17
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Less than 12 months fair value	0	0
Less than 12 months unrealized losses	0	0
12 months or more fair value	16,845	0
12 months or more unrealized losses	450	0
Total fair value	16,845	0
Total unrealized losses	450	0
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	0	0
Less than 12 months unrealized losses	0	0
12 months or more fair value	18,837	531
12 months or more unrealized losses	330	1
Total fair value	18,837	531
Total unrealized losses	$ 330	$ 1

Note 3 - Investment Securitie_6

Note 3 - Investment Securities Available for Sale - Investment Securities by Contractual Maturity (Details) $ in Thousands	Mar. 31, 2021USD ($)
Within one year, amortized cost	$ 250
Within one year, estimated fair value	250
After one year through five years, amortized cost	3,987
After one year through five years, estimated fair value	4,139
After five years through ten years, amortized cost	7,144
After five years through ten years, estimated fair value	7,495
After ten years, amortized cost	51,317
After ten years, estimated fair value	52,504
Amortized cost	201,645
Estimated fair value	204,656
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities not due at a single maturity date, amortized cost	20,323
Investment securities not due at a single maturity date, estimated fair value	19,873
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities not due at a single maturity date, amortized cost	118,624
Investment securities not due at a single maturity date, estimated fair value	$ 120,395

Note 4 - Loans and the Allowa_3

Note 4 - Loans and the Allowance for Loan Losses (Details Textual) Pure in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Impaired Financing Receivable, Recorded Investment, Total	$ 3,648,000		$ 2,214,000
Impaired Financing Receivable, Related Allowance	30,000		174,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	282,000		436,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	3,366,000		1,778,000
Impaired Financing Receivable, Average Recorded Investment, Total	1,828,000	$ 2,256,000	1,996,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total	15,000	15,000	61,000
Impaired Financing Receivable, Interest Income, Cash Basis Method, Total	0	$ 0
Financing Receivable, Troubled Debt Restructuring	910,000		914,000
Financing Receivable Modifications Related Allowances	30,000		31,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	$ 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	$ 3,804,000		$ 2,536,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	$ 75,000	$ 33,000
Number of Loans, 90 Days Past Due and Still Accruing	0		0
Deferred Loan Origination Costs	$ 707,000	$ 496,000

Note 4 - Loans and the Allowa_4

Note 4 - Loans and the Allowance for Loan Losses - Outstanding Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Loans	$ 733,115	$ 709,939
Deferred loan (fees) costs, net	(737)	758
Allowance for loan losses	(9,962)	(9,902)	$ (7,804)	$ (7,243)
Total net loans	722,416	700,795
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	141,284	117,360
Allowance for loan losses	(777)	(950)	(714)	(617)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	68,953	72,911
Allowance for loan losses	(698)	(757)	(622)	(653)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	353,010	352,552
Allowance for loan losses	(5,132)	(5,089)	(3,830)	(3,426)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	30,694	25,306
Allowance for loan losses	(657)	(554)	(397)	(481)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,385	11,399
Allowance for loan losses	(169)	(164)	(171)	(163)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,068	34,744
Allowance for loan losses	(484)	(499)	(422)	(393)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	90,418	91,080
Allowance for loan losses	(1,928)	(1,768)	(1,541)	(1,409)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,303	4,587
Allowance for loan losses	$ (117)	$ (121)	$ (107)	$ (101)

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		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Beginning balance	$ 9,902	$ 7,243	$ 7,243
Provision charged to operations	375	750	3,175
Losses charged to allowance	(392)	(268)	(787)
Recoveries	77	79	271
Ending balance	$ 9,962	$ 7,804	$ 9,902

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	Mar. 31, 2021	Dec. 31, 2020
Loans	$ 733,115	$ 709,939
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	141,284	117,360
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	68,953	72,911
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	353,010	352,552
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	30,694	25,306
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,385	11,399
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	34,068	34,744
Commercial and Residential Portfolio Segments [Member]
Loans	638,394	614,272
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	141,103	116,992
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	68,875	72,833
Pass [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	334,161	348,901
Pass [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	30,618	25,229
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,284	11,208
Pass [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	33,592	34,237
Pass [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	618,633	609,400
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	173	211
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	78	78
Special Mention [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	12,491	2,779
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	12,742	3,068
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	8	157
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	0	0
Substandard [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	6,358	872
Substandard [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	76	77
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	101	191
Substandard [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	476	507
Substandard [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	7,019	1,804
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	Mar. 31, 2021	Dec. 31, 2020
Loans	$ 733,115	$ 709,939
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	94,047	94,935
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	674	732
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	90,418	91,080
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans	89,787	90,396
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	631	684
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,303	4,587
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans	4,260	4,539
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans	43	48
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans	$ 94,721
Consumer Portfolio Segment [Member] | Commercial Portfolio Segment [Member]
Loans		$ 95,667

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		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Beginning balance	$ 9,902	$ 7,243	$ 7,243
Charge-offs	(392)	(268)	(787)
Recoveries	77	79	271
Provision	375	750	3,175
Allowance for loan losses, individually evaluated for impairment	30		174
Allowance for loan losses, collectively evaluated for impairment	9,932		9,728
Ending balance	9,962	7,804	9,902
Loans, individually evaluated for impairment	3,648		2,215
Loans, collectively evaluated for impairment	729,467		707,724
Loans	733,115		709,939
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Beginning balance	950	617	617
Charge-offs	(154)	(131)
Recoveries	42	2
Provision	(61)	226
Allowance for loan losses, individually evaluated for impairment	0		143
Allowance for loan losses, collectively evaluated for impairment	777		807
Ending balance	777	714	950
Loans, individually evaluated for impairment	0		154
Loans, collectively evaluated for impairment	141,284		117,206
Loans	141,284		117,360
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Beginning balance	757	653	653
Charge-offs	0	0
Recoveries	0	0
Provision	(59)	(31)
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	698		757
Ending balance	698	622	757
Loans, individually evaluated for impairment	242		243
Loans, collectively evaluated for impairment	68,711		72,668
Loans	68,953		72,911
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Beginning balance	5,089	3,426	3,426
Charge-offs	0	0
Recoveries	3	1
Provision	40	403
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	5,132		5,089
Ending balance	5,132	3,830	5,089
Loans, individually evaluated for impairment	2,456		859
Loans, collectively evaluated for impairment	350,554		351,693
Loans	353,010		352,552
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Beginning balance	554	481	481
Charge-offs	0	0
Recoveries	0	0
Provision	103	(84)
Allowance for loan losses, individually evaluated for impairment	5		5
Allowance for loan losses, collectively evaluated for impairment	652		549
Ending balance	657	397	554
Loans, individually evaluated for impairment	108		108
Loans, collectively evaluated for impairment	30,586		25,198
Loans	30,694		25,306
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Beginning balance	164	163	163
Charge-offs	0	0
Recoveries	1	1
Provision	4	7
Allowance for loan losses, individually evaluated for impairment	25		26
Allowance for loan losses, collectively evaluated for impairment	144		138
Ending balance	169	171	164
Loans, individually evaluated for impairment	560		563
Loans, collectively evaluated for impairment	9,825		10,836
Loans	10,385		11,399
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Beginning balance	499	393	393
Charge-offs	0	0
Recoveries	1	1
Provision	(16)	28
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	484		499
Ending balance	484	422	499
Loans, individually evaluated for impairment	282		288
Loans, collectively evaluated for impairment	33,786		34,456
Loans	34,068		34,744
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Beginning balance	1,768	1,409	1,409
Charge-offs	(218)	(134)
Recoveries	19	70
Provision	359	196
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	1,928		1,768
Ending balance	1,928	1,541	1,768
Loans, individually evaluated for impairment	0		0
Loans, collectively evaluated for impairment	90,418		91,080
Loans	90,418		91,080
Consumer Portfolio Segment [Member] | Other Loans [Member]
Beginning balance	121	101	101
Charge-offs	(20)	(3)
Recoveries	11	4
Provision	5	5
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	117		121
Ending balance	117	$ 107	121
Loans, individually evaluated for impairment	0		0
Loans, collectively evaluated for impairment	4,303		4,587
Loans	$ 4,303		$ 4,587

Note 4 - Loans and the Allowa_9

Note 4 - Loans and the Allowance for Loan Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
December 31, 2020	$ 4,553,000	$ 3,688,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	3,804,000	2,536,000
December 31, 2020	728,562,000	706,251,000
Loans	733,115,000	709,939,000
Loans, 90 days past due and still accruing	0	0
Financing Receivables 30 to 89 Days Past Due [Member]
December 31, 2020	749,000	1,152,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
December 31, 2020	64,000	173,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	8,000	157,000
December 31, 2020	141,220,000	117,187,000
Loans	141,284,000	117,360,000
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]
December 31, 2020	56,000	16,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
December 31, 2020	0	0
December 31, 2020	0	0
Financing Receivable, Nonaccrual	0	0
December 31, 2020	68,953,000	72,911,000
Loans	68,953,000	72,911,000
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]
December 31, 2020	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
December 31, 2020	2,469,000	928,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	2,469,000	872,000
December 31, 2020	350,541,000	351,624,000
Loans	353,010,000	352,552,000
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]
December 31, 2020	0	56,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
December 31, 2020	76,000	77,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	76,000	77,000
December 31, 2020	30,618,000	25,229,000
Loans	30,694,000	25,306,000
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]
December 31, 2020	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
December 31, 2020	106,000	225,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	101,000	191,000
December 31, 2020	10,279,000	11,174,000
Loans	10,385,000	11,399,000
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]
December 31, 2020	5,000	34,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
December 31, 2020	476,000	580,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	476,000	507,000
December 31, 2020	33,592,000	34,164,000
Loans	34,068,000	34,744,000
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]
December 31, 2020	0	73,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
December 31, 2020	1,285,000	1,629,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	631,000	684,000
December 31, 2020	89,133,000	89,451,000
Loans	90,418,000	91,080,000
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]
December 31, 2020	654,000	945,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
December 31, 2020	77,000	76,000
December 31, 2020	0	0
Financing Receivable, Nonaccrual	43,000	48,000
December 31, 2020	4,226,000	4,511,000
Loans	4,303,000	4,587,000
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]
December 31, 2020	$ 34,000	$ 28,000

Note 4 - Loans and the Allow_10

Note 4 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Recorded investment with no related allowance recorded	$ 3,366,000		$ 1,778,000
Recorded investment with an allowance	282,000		436,000
Impaired Financing Receivable, Related Allowance	30,000		174,000
Recorded investment	3,648,000		2,214,000
Unpaid principal balance	3,767,000		2,352,000
Average recorded investment	1,828,000	$ 2,256,000	1,996,000
Interest income recognized	15,000	$ 15,000	61,000
Commercial Portfolio Segment [Member] | Commercial 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		154,000
Unpaid principal balance with allowance	0		154,000
Impaired Financing Receivable, Related Allowance	0		143,000
Average recorded investment with an allowance	0		16,000
Interest income recognized with an allowance	0		0
Recorded investment	0		154,000
Unpaid principal balance	0		154,000
Average recorded investment	0		16,000
Interest income recognized	0		0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	242,000		243,000
Unpaid principal balance with no related allowance recorded	242,000		243,000
Average recorded investment with no related allowance recorded	243,000		246,000
Interest income recognized with no related allowance recorded	5,000		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	242,000		243,000
Unpaid principal balance	242,000		243,000
Average recorded investment	243,000		246,000
Interest income recognized	5,000		19,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	2,455,000		859,000
Unpaid principal balance with no related allowance recorded	2,531,000		955,000
Average recorded investment with no related allowance recorded	631,000		762,000
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	2,455,000		859,000
Unpaid principal balance	2,531,000		955,000
Average recorded investment	631,000		762,000
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		108,000
Unpaid principal balance with allowance	108,000		108,000
Impaired Financing Receivable, Related Allowance	5,000		5,000
Average recorded investment with an allowance	108,000		109,000
Interest income recognized with an allowance	1,000		7,000
Recorded investment	108,000		108,000
Unpaid principal balance	108,000		108,000
Average recorded investment	108,000		109,000
Interest income recognized	1,000		7,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	387,000		388,000
Unpaid principal balance with no related allowance recorded	398,000		399,000
Average recorded investment with no related allowance recorded	387,000		390,000
Interest income recognized with no related allowance recorded	7,000		28,000
Recorded investment with an allowance	174,000		174,000
Unpaid principal balance with allowance	174,000		176,000
Impaired Financing Receivable, Related Allowance	25,000		26,000
Average recorded investment with an allowance	174,000		175,000
Interest income recognized with an allowance	2,000		7,000
Recorded investment	561,000		562,000
Unpaid principal balance	572,000		575,000
Average recorded investment	561,000		565,000
Interest income recognized	9,000		35,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	282,000		288,000
Unpaid principal balance with no related allowance recorded	314,000		317,000
Average recorded investment with no related allowance recorded	285,000		298,000
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	282,000		288,000
Unpaid principal balance	314,000		317,000
Average recorded investment	285,000		298,000
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	Mar. 31, 2021	Dec. 31, 2020
Unused Commitments to Extend Credit	$ 150,700	$ 144,400
Construction Loan Payable [Member]
Unused Commitments to Extend Credit	38,500
Standby Letters of Credit [Member]
Unused Commitments to Extend Credit	$ 226	$ 531

Note 6 - Earnings Per Share (De

Note 6 - Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	5,000	208,000

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
	Mar. 31, 2021	Mar. 31, 2020
Net income	$ 4,441	$ 3,316
Basic earnings per share (in dollars per share)	$ 0.86	$ 0.64
Diluted earnings per share (in dollars per share)	$ 0.85	$ 0.63
Basic shares (in shares)	5,187	5,171
Diluted shares (in shares)	5,253	5,231

Note 7 - Stock-based Compensa_3

Note 7 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share-based Payment Arrangement, Expense	$ 60,000	$ 78,000
Share-based Payment Arrangement, Expense, Tax Benefit	4,000	6,000
Proceeds from Stock Options Exercised	142,000	35,000
Share-based Payment Arrangement, Exercise of Option, Tax Benefit	$ 0	$ 10,000
Stock Option Plan 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	0	5,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 454,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 3 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 107,000	$ 189,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 252,000	$ 235,000
Stock Option Plan 2013 [Member] | Share-based Payment Arrangement, Option [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	376,135
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	120,750
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) - Share-based Payment Arrangement, Option [Member]	3 Months Ended
	Mar. 31, 2021$ / shares
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%
Weighted-average fair value of options granted during the three months ended March 31, 2021 (in dollars per share)	$ 5.92

Note 7 - Stock-based Compensa_5

Note 7 - Stock-based Compensation - Stock Option Activity (Details) - Stock Option Plan 2013 [Member]	3 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Options outstanding, shares (in shares) | shares	272,085
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 18.25
Options cancelled, shares (in shares) | shares	(2,200)
Options cancelled, weighted average exercise price (in dollars per share) | $ / shares	$ 21.99
Options exercised, shares (in shares) | shares	(14,500)
Options exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 9.82
Options outstanding, shares (in shares) | shares	255,385
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 18.70
Options outstanding, weighted average remaining contractual term (Year)	5 years 1 month 6 days
Options outstanding, intrinsic value | $	$ 2,694,312
Options exercisable, shares (in shares) | shares	145,685
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 16.20
Options exercisable, weighted average remaining contractual term (Year)	4 years 1 month 6 days
Options exercisable, intrinsic value | $	$ 1,901,189
Expected to vest, shares (in shares) | shares	97,907
Expected to vest, weighted average exercise price (in dollars per share) | $ / shares	$ 22.02
Expected to vest, weighted average remaining contractual term (Year)	6 years 4 months 24 days
Options expected to vest, intrinsic value | $	$ 708,208

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurement - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Estimated fair value	$ 204,656
Reported Value Measurement [Member]
Cash and cash equivalents	233,623	$ 184,909
Estimated fair value	204,656	179,613
Loans, net	722,416	700,795
FHLB stock	3,667	3,667
FRB Stock	653	651
Accrued interest receivable	4,727	5,402
Deposits	1,069,218	973,974
Repurchase agreements	11,551	13,878
FHLB advances	5,000	5,000
Junior subordinated deferrable interest debentures	10,310	10,310
Accrued interest payable	55	69
Reported Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	809	141
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	233,623	184,909
Estimated fair value	204,656	179,613
Loans, net	716,481	717,068
Accrued interest receivable	4,727	5,402
Deposits	1,070,442	975,549
Repurchase agreements	11,551	13,878
FHLB advances	4,999	4,996
Junior subordinated deferrable interest debentures	7,466	7,340
Accrued interest payable	55	69
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	809	141
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	233,623	184,909
Accrued interest receivable	7	10
Deposits	1,028,832	933,658
Accrued interest payable	9	9
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	204,656	179,613
Accrued interest receivable	738	633
Deposits	41,610	41,891
Repurchase agreements	11,551	13,878
FHLB advances	4,999	4,996
Accrued interest payable	37	44
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	809	141
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	716,481	717,068
Accrued interest receivable	3,982	4,759
Junior subordinated deferrable interest debentures	7,466	7,340
Accrued interest payable	$ 9	$ 16

Note 9 - Fair Value Measureme_4

Note 9 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale	$ 204,656	$ 179,613
Fair Value, Recurring [Member]
Assets, Fair Value Disclosure	205,465	179,754
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Interest rate swaps	809	141
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure	205,465	179,754
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	809	141
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Debt Securities, Available-for-sale	120,395	110,674
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	120,395	110,674
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	120,395	110,674
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Debt Securities, Available-for-sale	19,873
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	19,873	10,472
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	19,873	10,472
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-sale	64,388	58,467
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Debt Securities, Available-for-sale	64,388	58,467
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Available-for-sale	$ 64,388	$ 58,467

Note 9 - Fair Value Measureme_5

Note 9 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Other real estate	$ 580	$ 403
Other real estate, Total gain (loss)	0	0
Assets		414
Asset, Total gain (loss)		0
Fair Value, Inputs, Level 1 [Member]
Other real estate	0	0
Assets		0
Fair Value, Inputs, Level 2 [Member]
Other real estate	0	0
Assets		0
Fair Value, Inputs, Level 3 [Member]
Other real estate	580	403
Assets		414
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	524	347
Impaired loans, Total gain (loss)	0	0
Other real estate, Total gain (loss)		0
Impaired loans	0	11
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0	0
Impaired loans		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0	0
Impaired loans		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	524	347
Impaired loans		11
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	56	56
Other real estate, Total gain (loss)	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	$ 56	$ 56

Note 9 - Fair Value Measureme_6

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	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input		(0.47)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Minimum [Member]
Impaired loans, Measurement Input		0.28
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]
Impaired loans, Measurement Input		0.80
Other real estate, Measurement Input	0.51	0.17
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Impaired loans, Measurement Input		(0.61)
Other real estate, Measurement Input	(0.330)	(0.16)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.470	0.47
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	$ 580	$ 403
Fair Value, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans	0	11
Other real estate	524	347
Fair Value, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	$ 56	$ 56