Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. Outstanding loans are summarized below, in thousands: September 30, December 31, 2022 2021 Commercial $ 73,227 $ 99,804 Agricultural 124,894 126,456 Real estate – residential 15,999 15,837 Real estate – commercial 457,624 418,609 Real estate – construction and land development 55,511 51,526 Equity lines of credit 34,568 32,793 Auto 91,425 89,046 Other 4,728 4,516 Total loans 857,976 838,587 Deferred loan costs, net 2,647 1,150 Allowance for loan losses (10,920 ) (10,352 ) Total net loans $ 849,703 $ 829,385 Changes in the allowance for loan losses, in thousands, were as follows: September 30, December 31, 2022 2021 Balance, beginning of period $ 10,352 $ 9,902 Provision charged to operations 1,000 1,125 Losses charged to allowance (855 ) (938 ) Recoveries 423 263 Balance, end of period $ 10,920 $ 10,352 The recorded investment in impaired loans totaled $1,354,000 and $4,857,000 at September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 no September 30, 2022 December 31, 2021 nine September 30, 2022 September 30, 2021 three September 30, 2022 2021, nine September 30, 2022 2021 nine September 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 September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 not September 30, 2022 December 31, 2021 There were no troubled debt restructurings that occurred during the nine September 30, 2022 September 30, 2021 twelve nine September 30, 2022 2021 At September 30, 2022 December 31, 2021 $18, 000 three September 30, 2022. three September 30, 2021. $169, 000 nine September 30, 2022 2021 90 September 30, 2022 December 31, 2021 Salaries and employee benefits totaling $769,000 and $866,000 have been deferred as loan origination costs during the three September 30, 2022 2021, nine September 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 September 30, 2022 December 31, 2021 September 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 (4 ) Balance at September 30, 2022 $ 14 1 The following table shows the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: September 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 $ 70,783 $ 122,006 $ 15,782 $ 453,399 $ 55,428 $ 34,146 $ 751,544 Special Mention 2,378 2,564 - 2,527 - - 7,469 Substandard 66 324 217 1,698 83 422 2,810 Doubtful - - - - - - - Total $ 73,227 $ 124,894 $ 15,999 $ 457,624 $ 55,511 $ 34,568 $ 761,823 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 September 30, 2022 December 31, 2021 Auto Other Total Auto Other Total Grade: Performing $ 90,776 $ 4,721 $ 95,497 $ 88,525 $ 4,492 $ 93,017 Non-performing 649 7 656 521 24 545 Total $ 91,425 $ 4,728 $ 96,153 $ 89,046 $ 4,516 $ 93,562 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Nine Months Ended September 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 (169 ) - - (19 ) - - (632 ) (35 ) (855 ) Recoveries 23 - 2 1 - - 388 9 423 Provision (104 ) 215 (36 ) (325 ) 575 216 402 57 1,000 Ending balance $ 824 $ 1,006 $ 134 $ 4,206 $ 1,900 $ 642 $ 2,069 $ 139 $ 10,920 Three Months Ended September 30, 2022: Allowance for Loan Losses Beginning balance $ 902 $ 1,094 $ 139 $ 4,395 $ 1,759 $ 593 $ 1,900 $ 137 $ 10,919 Charge-offs (169 ) - - - - - (213 ) (4 ) (386 ) Recoveries 6 - 1 1 - - 76 3 87 Provision 85 (88 ) (6 ) (190 ) 141 49 306 3 300 Ending balance $ 824 $ 1,006 $ 134 $ 4,206 $ 1,900 $ 642 $ 2,069 $ 139 $ 10,920 Nine Months Ended September 30, 2021: Allowance for Loan Losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (189 ) - - - - - (459 ) (44 ) (692 ) Recoveries 56 - 3 6 - 2 120 33 220 Provision 161 134 (37 ) 150 95 (66 ) 438 - 875 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Three Months Ended September 30, 2021: Allowance for Loan Losses Beginning balance $ 883 $ 681 $ 131 $ 5,345 $ 606 $ 454 $ 1,910 $ 118 $ 10,128 Charge-offs (28 ) - - - - - (113 ) (7 ) (148 ) Recoveries 10 - 1 3 - - 43 18 75 Provision 113 210 (2 ) (103 ) 43 (19 ) 27 (19 ) 250 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 September 30, 2022: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 21 $ - $ - $ - $ - $ - $ 21 Ending balance: collectively evaluated for impairment 824 1,006 113 4,206 1,900 642 2,069 139 10,899 Ending balance $ 824 $ 1,006 $ 134 $ 4,206 $ 1,900 $ 642 $ 2,069 $ 139 $ 10,920 Loans Ending balance: individually evaluated for impairment $ - $ 234 $ 683 $ 93 $ 96 $ 248 $ - $ - $ 1,354 Ending balance: collectively evaluated for impairment 73,227 124,660 15,316 457,531 55,415 34,320 91,425 4,728 856,622 Ending balance $ 73,227 $ 124,894 $ 15,999 $ 457,624 $ 55,511 $ 34,568 $ 91,425 $ 4,728 $ 857,976 December 31, 2021: 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 September 30, 2022 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 404 $ - $ 1 $ 405 $ 72,822 $ 73,227 Agricultural 206 - - 206 124,688 124,894 Real estate – residential 63 - 217 280 15,719 15,999 Real estate – commercial 45 - 105 150 457,474 457,624 Real estate - construction & land 190 - 83 273 55,238 55,511 Equity Lines of Credit 277 - 423 700 33,868 34,568 Auto 1,842 - 649 2,491 88,934 91,425 Other 13 - 7 20 4,708 4,728 Total $ 3,040 $ - $ 1,485 $ 4,525 $ 853,451 $ 857,976 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 September 30, 2022 Unpaid Average Interest Recorded Principal Related Recorded Income As of September 30, 2022: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 234 234 - 236 14 Real estate – residential 514 542 - 514 22 Real estate – commercial 93 107 - 95 - Real estate – construction & land 96 96 - 99 5 Equity Lines of Credit 248 299 - 255 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 169 169 21 170 5 Real estate – commercial - - - - - Real estate – construction & land - - - - - Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 234 234 - 236 14 Real estate – residential 683 711 21 684 27 Real estate – commercial 93 107 - 95 - Real estate – construction & land 96 96 - 99 5 Equity Lines of Credit 248 299 - 255 - Auto - - - - - Other - - - - - Total $ 1,354 $ 1,447 $ 21 $ 1,369 $ 46 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 |