Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 3 Loans Loans net of unearned income, deferred loan origination costs, and net premiums on acquired loans by class were as follows: June 30, December 31, 2022 2021 (in thousands) Commercial (1) $ 228,513 $ 220,826 Commercial Real Estate: Construction 109,647 74,806 Farmland 67,727 68,388 Nonfarm nonresidential 384,069 345,893 Residential Real Estate: Multi-family 46,341 50,224 1-4 Family 166,531 168,873 Consumer 33,586 36,440 Agriculture 36,729 35,924 Other 672 466 Subtotal 1,073,815 1,001,840 Less: Allowance for loan losses (12,550 ) (11,531 ) Loans, net $ 1,061,265 $ 990,309 ( 1 Includes SBA Paycheck Protection Program (“PPP”) loans of $165,000 and $1.2 million at June 30, 2022 December 31, 2021, The following table presents the activity in the allowance for loan losses by portfolio segment for the three June 30, 2022 2021: Commercial Commercial Real Estate Residential Real Estate Consumer Agriculture Other Total (in thousands) June 30, 2022: Beginning balance $ 3,014 $ 6,717 $ 1,402 $ 529 $ 530 $ 3 $ 12,195 Provision (negative provision) (3 ) 238 241 39 (66 ) 1 450 Loans charged off (25 ) – (286 ) (56 ) – – (367 ) Recoveries 2 176 40 25 29 – 272 Ending balance $ 2,988 $ 7,131 $ 1,397 $ 537 $ 493 $ 4 $ 12,550 June 30, 2021: Beginning balance $ 2,480 $ 7,705 $ 1,781 $ 334 $ 452 $ 3 $ 12,755 Provision (negative provision) (183 ) 221 (153 ) 68 47 – — Loans charged off – (129 ) (12 ) (32 ) (5 ) – (178 ) Recoveries 7 2 30 15 6 – 60 Ending balance $ 2,304 $ 7,799 $ 1,646 $ 385 $ 500 $ 3 $ 12,637 The following table presents the activity in the allowance for loan losses by portfolio segment for the six June 30, 2022 2021: Commercial Commercial Real Estate Residential Real Estate Consumer Agriculture Other Total (in thousands) June 30, 2022: Beginning balance $ 2,888 $ 6,179 $ 1,443 $ 538 $ 480 $ 3 $ 11,531 Provision (negative provision) 116 888 178 49 (32 ) 1 1,200 Loans charged off (25 ) (158 ) (326 ) (85 ) – – (594 ) Recoveries 9 222 102 35 45 – 413 Ending balance $ 2,988 $ 7,131 $ 1,397 $ 537 $ 493 $ 4 $ 12,550 June 30, 2021: Beginning balance $ 2,529 $ 7,050 $ 1,899 $ 361 $ 600 $ 4 $ 12,443 Provision (negative provision) (216 ) 868 (279 ) 41 (63 ) (1 ) 350 Loans charged off (19 ) (129 ) (12 ) (51 ) (44 ) – (255 ) Recoveries 10 10 38 34 7 – 99 Ending balance $ 2,304 $ 7,799 $ 1,646 $ 385 $ 500 $ 3 $ 12,637 The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on the impairment method as of June 30, 2022: Commercial Commercial Real Estate Residential Real Estate Consumer Agriculture Other Total (in thousands) Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ – $ – $ 1 $ – $ – $ – $ 1 Collectively evaluated for impairment 2,988 7,131 1,396 537 493 4 12,549 Total ending allowance balance $ 2,988 $ 7,131 $ 1,397 $ 537 $ 493 $ 4 $ 12,550 Loans: Loans individually evaluated for impairment $ – $ 2,545 $ 590 $ 22 $ – $ – $ 3,157 Loans collectively evaluated for impairment 228,513 558,898 212,282 33,564 36,729 672 1,070,658 Total ending loans balance $ 228,513 $ 561,443 $ 212,872 $ 33,586 $ 36,729 $ 672 $ 1,073,815 The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on the impairment method as of December 31, 2021: Commercial Commercial Real Estate Residential Real Estate Consumer Agriculture Other Total (in thousands) Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ – $ – $ 2 $ – $ – $ – $ 2 Collectively evaluated for impairment 2,888 6,179 1,441 538 480 3 11,529 Total ending allowance balance $ 2,888 $ 6,179 $ 1,443 $ 538 $ 480 $ 3 $ 11,531 Loans: Loans individually evaluated for impairment $ – $ 2,878 $ 566 $ 12 $ 9 $ – $ 3,465 Loans collectively evaluated for impairment 220,826 486,209 218,531 36,428 35,915 466 998,375 Total ending loans balance $ 220,826 $ 489,087 $ 219,097 $ 36,440 $ 35,924 $ 466 $ 1,001,840 Impaired Loans Impaired loans include restructured loans and loans on nonaccrual or classified as doubtful, whereby collection of the total amount is improbable, or loss, whereby all or a portion of the loan has been written off or a specific allowance for loss has been provided. The following tables present information related to loans individually evaluated for impairment by class of loans as of June 30, 2022 December 31, 2021 three six June 30, 2022 2021: As of June 30, 2022 Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 Unpaid Principal Balance Recorded Investment Allowance For Loan Losses Allocated Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized (in thousands) With No Related Allowance Recorded: Commercial $ 270 $ — $ — $ — $ — $ — $ — Commercial real estate: Construction — — — — — — — Farmland 81 30 — 102 27 140 53 Nonfarm nonresidential 7,552 2,515 — 2,702 133 2,689 146 Residential real estate: Multi-family — — — — — — — 1-4 Family 1,448 529 — 527 40 519 99 Consumer 255 22 — 26 1 21 1 Agriculture 315 — — 4 19 5 23 Other — — — — — — — Subtotal 9,921 3,096 — 3,361 220 3,374 322 With An Allowance Recorded: Commercial — — — — — — — Commercial real estate: Construction — — — — — — — Farmland — — — — — — — Nonfarm nonresidential — — — — — — — Residential real estate: Multi-family — — — — — — — 1-4 Family 61 61 1 107 — 93 — Consumer — — — — — — — Agriculture — — — — — — — Other — — — — — — — Subtotal 61 61 1 107 — 93 — Total $ 9,982 $ 3,157 $ 1 $ 3,468 $ 220 $ 3,467 $ 322 As of December 31, 2021 Three Months Ended June 30, 2021 Six Months Ended June 30, 2021 Unpaid Principal Balance Recorded Investment Allowance For Loan Losses Allocated Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized (in thousands) With No Related Allowance Recorded: Commercial $ 290 $ — $ — $ — $ — $ — $ — Commercial real estate: Construction — — — — — — — Farmland 302 215 — 644 — 581 — Nonfarm nonresidential 7,755 2,663 — 512 13 524 27 Residential real estate: Multi-family — — — — — — — 1-4 Family 1,408 501 — 775 21 835 38 Consumer 272 12 — 22 1 15 1 Agriculture 366 9 — 102 — 98 — Other — — — — — — — Subtotal 10,393 3,400 — 2,055 35 2,053 66 With An Allowance Recorded: Commercial — — — — — — — Commercial real estate: Construction — — — — — — — Farmland — — — — — — — Nonfarm nonresidential — — — 4,356 114 4,356 227 Residential real estate: Multi-family — — — — — — — 1-4 Family 65 65 2 102 — 103 1 Consumer — — — — — — — Agriculture — — — — — — — Other — — — — — — — Subtotal 65 65 2 4,458 114 4,459 228 Total $ 10,458 $ 3,465 $ 2 $ 6,513 $ 149 $ 6,512 $ 294 Cash basis income recognized on impaired loans for the three six June 30, 2022 three six June 30, 2021, Troubled Debt Restructuring A troubled debt restructuring (TDR) occurs when the Bank has agreed to a loan modification in the form of a concession for a borrower who is experiencing financial difficulty. The Bank’s TDRs typically involve a reduction in interest rate, a deferral of principal for a stated period of time, or an interest only period. All TDRs are considered impaired and the Bank has allocated reserves for these loans to reflect the present value of the concessionary terms granted to the borrower. The following table presents the types of TDR loan modifications by portfolio segment outstanding as of June 30, 2022 December 31, 2021: TDRs Performing to Modified Terms TDRs Not Performing to Modified Terms Total TDRs (in thousands) June 30, 2022 Commercial Real Estate: Nonfarm nonresidential $ 150 $ — $ 150 Residential Real Estate: 1-4 Family — 61 61 Total TDRs $ 150 $ 61 $ 211 TDRs Performing to Modified Terms TDRs Not Performing to Modified Terms Total TDRs (in thousands) December 31, 2021 Commercial Real Estate: Nonfarm nonresidential $ 340 $ — $ 340 Residential Real Estate: 1-4 Family — 65 65 Total TDRs $ 340 $ 65 $ 405 At June 30, 2022 December 31, 2021, June 30, 2022 December 31, 2021, June 30, 2022 December 31, 2021 No TDR modifications occurred during the three six June 30, 2022 June 30, 2021. three six June 30, 2022 June 30,2021, 12 90 Past Due Loans The following table presents the aging of the recorded investment in past due loans as of June 30, 2022 December 31, 2021: 30 59 Days Past Due 60 89 Days Past Due 90 Days And Over Past Due Nonaccrual Total Past Due And Nonaccrual (in thousands) June 30, 2022 Commercial $ 18 $ — $ — $ — $ 18 Commercial Real Estate: Construction — — — — — Farmland 147 — — 30 177 Nonfarm nonresidential 32 — — 2,365 2,397 Residential Real Estate: Multi-family — — — — — 1-4 Family 285 128 — 590 1,003 Consumer 118 81 — 22 221 Agriculture — — — — — Other — — — — — Total $ 600 $ 209 $ — $ 3,007 $ 3,816 30 59 Days Past Due 60 89 Days Past Due 90 Days And Over Past Due Nonaccrual Total Past Due And Nonaccrual (in thousands) December 31, 2021 Commercial $ 6 $ — $ — $ — $ 6 Commercial Real Estate: Construction — — — — — Farmland — — — 215 215 Nonfarm nonresidential — 34 — 2,323 2,357 Residential Real Estate: Multi-family — — — — — 1-4 Family 513 148 — 566 1,227 Consumer 37 28 — 12 77 Agriculture — — — 8 8 Other — — — — — Total $ 556 $ 210 $ — $ 3,124 $ 3,890 Credit Quality Indicators Management categorizes all loans into risk categories at origination based upon original underwriting. Thereafter, management categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information, and current economic trends. Additionally, loans are analyzed through internal and external loan review processes and are routinely analyzed through credit administration processes which classify the loans as to credit risk. The following definitions are used for risk ratings: Watch may Special Mention not one may Substandard may not Doubtful As of June 30, 2022, December 31, 2021, Pass Watch Special Mention Substandard Doubtful Total (in thousands) June 30, 2022 Commercial $ 217,464 $ 3,565 $ — $ 7,484 $ — $ 228,513 Commercial Real Estate: Construction 109,647 — — — — 109,647 Farmland 65,637 168 — 1,922 — 67,727 Nonfarm nonresidential 379,566 1,243 — 3,260 — 384,069 Residential Real Estate: Multi-family 46,341 — — — — 46,341 1-4 Family 163,341 1,407 — 1,783 — 166,531 Consumer 33,280 14 — 292 — 33,586 Agriculture 36,676 29 — 24 — 36,729 Other 672 — — — — 672 Total $ 1,052,624 $ 6,426 $ — $ 14,765 $ — $ 1,073,815 Pass Watch Special Mention Substandard Doubtful Total (in thousands) December 31, 2021 Commercial $ 207,729 $ 5,207 $ — $ 7,890 $ — $ 220,826 Commercial Real Estate: Construction 74,806 — — — — 74,806 Farmland 65,836 170 — 2,382 — 68,388 Nonfarm nonresidential 341,780 413 — 3,700 — 345,893 Residential Real Estate: Multi-family 50,224 — — — — 50,224 1-4 Family 164,850 2,038 — 1,985 — 168,873 Consumer 36,408 5 — 27 — 36,440 Agriculture 35,863 23 — 38 — 35,924 Other 466 — — — — 466 Total $ 977,962 $ 7,856 $ — $ 16,022 $ — $ 1,001,840 |