Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. Outstanding loans are summarized below, in thousands: June 30, December 31, 2022 2021 Commercial $ 84,378 $ 99,804 Agricultural 125,807 126,456 Real estate – residential 15,867 15,837 Real estate – commercial 447,980 418,609 Real estate – construction and land development 60,891 51,526 Equity lines of credit 34,745 32,793 Auto 87,907 89,046 Other 4,577 4,516 Total loans 862,152 838,587 Deferred loan costs, net 2,194 1,150 Allowance for loan losses (10,919 ) (10,352 ) Total net loans $ 853,427 $ 829,385 Changes in the allowance for loan losses, in thousands, were as follows: June 30, December 31, 2022 2021 Balance, beginning of period $ 10,352 $ 9,902 Provision charged to operations 700 1,125 Losses charged to allowance (469 ) (938 ) Recoveries 336 263 Balance, end of period $ 10,919 $ 10,352 The recorded investment in impaired loans totaled $1,394,000 and $4,857,000 at June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 no June 30, 2022 December 31, 2021 six June 30, 2022 June 30, 2021 three June 30, 2022 2021, six June 30, 2022 2021 six June 30, 2022 2021 Included in impaired loans are troubled debt restructurings. The Company evaluates loan extensions or modifications in accordance with FASB ASC 340 10 340 10, The carrying value of troubled debt restructurings at June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 not June 30, 2022 December 31, 2021 There were no troubled debt restructurings that occurred during the six June 30, 2022 June 30, 2021 twelve six June 30, 2022 2021 At June 30, 2022 December 31, 2021 $82, 000 three June 30, 2022 2021, $151, 000 six June 30, 2022 2021 90 June 30, 2022 December 31, 2021 Salaries and employee benefits totaling $875,000 and $806,000 have been deferred as loan origination costs during the six June 30, 2022 2021 six June 30, 2022 2021 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 Purchased Credit Impaired Loans (PCI): Upon the acquisition of Feather River Bancorp the Company acquired loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Accretable yield, or income expected to be collected, is as follows: . (in thousands) Balance at December 31, 2021 $ 28 Additions - Removals 1 (10 ) Accretion (3 ) Balance at June 30, 2022 $ 15 1 The following table shows the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: June 30, 2022 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 $ 80,240 $ 122,944 $ 15,641 $ 443,707 $ 60,808 $ 34,313 $ 757,653 Special Mention 4,046 2,538 - 2,572 - - 9,156 Substandard 92 325 226 1,701 83 432 2,859 Doubtful - - - - - - - Total $ 84,378 $ 125,807 $ 15,867 $ 447,980 $ 60,891 $ 34,745 $ 769,668 December 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 $ 96,052 $ 124,866 $ 15,594 $ 414,175 $ 51,455 $ 32,349 $ 734,491 Special Mention 3,721 1,072 150 62 - - 5,005 Substandard 31 518 93 4,372 71 444 5,529 Doubtful - - - - - - - Total $ 99,804 $ 126,456 $ 15,837 $ 418,609 $ 51,526 $ 32,793 $ 745,025 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity June 30, 2022 December 31, 2021 Auto Other Total Auto Other Total Grade: Performing $ 87,239 $ 4,566 $ 91,805 $ 88,525 $ 4,492 $ 93,017 Non-performing 668 11 679 521 24 545 Total $ 87,907 $ 4,577 $ 92,484 $ 89,046 $ 4,516 $ 93,562 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Six Months Ended June 30, 2022: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Beginning balance $ 1,074 $ 791 $ 168 $ 4,549 $ 1,325 $ 426 $ 1,911 $ 108 $ 10,352 Charge-offs - - - (19 ) - - (419 ) (31 ) (469 ) Recoveries 17 - 2 - - - 311 6 336 Provision (189 ) 303 (31 ) (135 ) 434 167 97 54 700 Ending balance $ 902 $ 1,094 $ 139 $ 4,395 $ 1,759 $ 593 $ 1,900 $ 137 $ 10,919 Three Months Ended June 30, 2022: Beginning balance $ 893 $ 947 $ 132 $ 4,322 $ 1,545 $ 554 $ 1,880 $ 129 $ 10,402 Charge-offs - - - - - - (85 ) (11 ) (96 ) Recoveries 11 - 1 1 - - 197 3 213 Provision (2 ) 147 6 72 214 39 (92 ) 16 400 Ending balance $ 902 $ 1,094 $ 139 $ 4,395 $ 1,759 $ 593 $ 1,900 $ 137 $ 10,919 Six Months Ended June 30, 2021: Allowance for Loan Losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (161 ) - - - - - (346 ) (37 ) (544 ) Recoveries 47 - 1 4 - 2 77 14 145 Provision 47 (76 ) (34 ) 252 52 (47 ) 411 20 625 Ending balance $ 883 $ 681 $ 131 $ 5,345 $ 606 $ 454 $ 1,910 $ 118 $ 10,128 Three Months Ended June 30, 2021: Allowance for Loan Losses Beginning balance $ 777 $ 698 $ 169 $ 5,132 $ 657 $ 484 $ 1,928 $ 117 $ 9,962 Charge-offs (8 ) - - - - - (128 ) (16 ) (152 ) Recoveries 5 - - 1 - 1 58 3 68 Provision 109 (17 ) (38 ) 212 (51 ) (31 ) 52 14 250 Ending balance $ 883 $ 681 $ 131 $ 5,345 $ 606 $ 454 $ 1,910 $ 118 $ 10,128 June 30, 2022: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 16 $ - $ 23 $ - $ - $ - $ - $ - $ 39 Ending balance: collectively evaluated for impairment 886 1,094 116 4,395 1,759 593 1,900 137 10,880 Ending balance $ 902 $ 1,094 $ 139 $ 4,395 $ 1,759 $ 593 $ 1,900 $ 137 $ 10,919 Loans Ending balance: individually evaluated for impairment $ 19 $ 235 $ 691 $ 97 $ 98 $ 254 $ - $ - $ 1,394 Ending balance: collectively evaluated for impairment 84,359 125,572 15,176 447,883 60,793 34,491 87,907 4,577 860,758 Ending balance $ 84,378 $ 125,807 $ 15,867 $ 447,980 $ 60,891 $ 34,745 $ 87,907 $ 4,577 $ 862,152 December 31, 2021: 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 $ - $ - $ 23 $ - $ 5 $ - $ - $ - $ 28 Ending balance: collectively evaluated for impairment 1,074 791 145 4,549 1,320 426 1,911 108 10,324 Ending Balance $ 1,074 $ 791 $ 168 $ 4,549 $ 1,325 $ 426 $ 1,911 $ 108 $ 10,352 Loans Ending balance: individually evaluated for impairment $ - $ 238 $ 557 $ 3,697 $ 102 $ 263 $ - $ - $ 4,857 Ending balance: collectively evaluated for impairment 99,804 126,218 15,280 414,912 51,424 32,530 89,046 4,516 833,730 Ending balance $ 99,804 $ 126,456 $ 15,837 $ 418,609 $ 51,526 $ 32,793 $ 89,046 $ 4,516 $ 838,587 The following table shows an aging analysis of the loan portfolio by the time past due, in thousands: Total June 30, 2022 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 388 $ - $ 22 $ 410 $ 83,968 $ 84,378 Agricultural 601 - 601 125,206 125,807 Real estate – residential - - 226 226 15,641 15,867 Real estate – commercial 25 - 109 134 447,846 447,980 Real estate - construction & land 272 - 83 355 60,536 60,891 Equity Lines of Credit 111 - 432 543 34,202 34,745 Auto 1,911 - 668 2,579 85,328 87,907 Other 68 - 11 79 4,498 4,577 Total $ 3,376 $ - $ 1,551 $ 4,927 $ 857,225 $ 862,152 Total December 31, 2021 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 705 $ - $ - $ 705 $ 99,099 $ 99,804 Agricultural 345 - - 345 126,111 126,456 Real estate – residential 150 - 93 243 15,594 15,837 Real estate - commercial 68 - 3,710 3,778 414,831 418,609 Real estate - construction & land - - 71 71 51,455 51,526 Equity Lines of Credit 450 - 444 894 31,899 32,793 Auto 1,679 - 521 2,200 86,846 89,046 Other 122 - 24 146 4,370 4,516 Total $ 3,519 $ - $ 4,863 $ 8,382 $ 830,205 $ 838,587 The following tables show information related to impaired loans at June 30, 2022 Unpaid Average Interest Recorded Principal Related Recorded Income As of June 30, 2022: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 235 235 - 236 9 Real estate – residential 521 545 - 512 14 Real estate – commercial 97 108 - 97 - Real estate – construction & land 98 98 - 100 3 Equity Lines of Credit 254 302 - 259 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 19 $ 19 $ 16 $ 3 $ - Agricultural - - - - - Real estate – residential 170 170 22 171 4 Real estate – commercial - - - - - Real estate – construction & land - - - - - Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 19 $ 19 $ 16 $ 3 $ - Agricultural 235 235 - 236 9 Real estate – residential 691 715 22 683 18 Real estate – commercial 97 108 - 97 0 Real estate – construction & land 98 98 - 100 3 Equity Lines of Credit 254 302 - 259 0 Auto - - - - - Other - - - - - Total $ 1,394 $ 1,477 $ 38 $ 1,378 $ 30 The following tables show information related to impaired loans at December 31, 2021 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 238 238 - 241 18 Real estate – residential 386 399 - 387 29 Real estate – commercial 3,697 3,834 - 2,188 - Real estate – construction & land - - - - - Equity Lines of Credit 263 304 - 275 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 171 171 23 173 7 Real estate – commercial - - - - - Real estate – construction & land 102 102 5 105 6 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 238 238 - 241 18 Real estate – residential 557 570 23 560 36 Real estate – commercial 3,697 3,834 - 2,188 - Real estate – construction & land 102 102 5 105 6 Equity Lines of Credit 263 304 - 275 - Auto - - - - - Other - - - - - Total $ 4,857 $ 5,048 $ 28 $ 3,369 $ 60 |