Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 4 . LOANS RECEIVABLE Loans receivable consisted of the following: June 30, December 31, 2019 2018 (In Thousands) Real estate loans: Residential 1-4 family $ 145,148 $ 144,107 Commercial real estate 412,690 328,438 Other loans: Home equity 55,582 52,159 Consumer 19,181 16,565 Commercial 121,048 76,762 Total 753,649 618,031 Deferred loan fees, net (1,215 ) (1,098 ) Allowance for loan losses (7,750 ) (6,600 ) Total loans, net $ 744,684 $ 610,333 Within the commercial real estate loan category, $12,136,000 $12,476,000 June 30, 2019 December 31, 2018, $5,414,000 $2,575,000 June 30, 2019 December 31, 2018, $1,804,000 $1,303,000 June 30, 2019 December 31, 2018, Allowance for loan losses activity was as follows: Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Beginning balance, April 1, 2019 $ 1,301 $ 3,923 $ 477 $ 197 $ 1,202 $ 7,100 Charge-offs - - (75 ) (4 ) (2 ) (81 ) Recoveries - 3 - 9 22 34 Provision - 350 75 22 250 697 Ending balance, June 30, 2019 $ 1,301 $ 4,276 $ 477 $ 224 $ 1,472 $ 7,750 Allowance for loan losses: Beginning balance, January 1, 2019 $ 1,301 $ 3,593 $ 477 $ 190 $ 1,039 $ 6,600 Charge-offs - (20 ) (75 ) (13 ) (97 ) (205 ) Recoveries - 9 - 15 30 54 Provision - 694 75 32 500 1,301 Ending balance, June 30, 2019 $ 1,301 $ 4,276 $ 477 $ 224 $ 1,472 $ 7,750 Ending balance, June 30, 2019 allocated to loans individually evaluated for impairment $ - $ - $ - $ - $ - $ - Ending balance, June 30, 2019 allocated to loans collectively evaluated for impairment $ 1,301 $ 4,276 $ 477 $ 224 $ 1,472 $ 7,750 Loans receivable: Ending balance, June 30, 2019 $ 145,148 $ 412,690 $ 55,582 $ 19,181 $ 121,048 $ 753,649 Ending balance, June 30, 2019 of loans individually evaluated for impairment $ 680 $ 1,156 $ 199 $ 132 $ 1,462 $ 3,629 Ending balance, June 30, 2019 of loans collectively evaluated for impairment $ 144,468 $ 411,534 $ 55,383 $ 19,049 $ 119,586 $ 750,020 Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Beginning balance, April 1, 2018 $ 1,301 $ 3,202 $ 427 $ 200 $ 1,000 $ 6,130 Charge-offs - - - (23 ) (1 ) (24 ) Recoveries - 4 - 8 8 20 Provision - 24 - - - 24 Ending balance, June 30, 2018 $ 1,301 $ 3,230 $ 427 $ 185 $ 1,007 $ 6,150 Allowance for loan losses: Beginning balance, January 1, 2018 $ 1,301 $ 2,778 $ 506 $ 225 $ 940 $ 5,750 Charge-offs - - (80 ) (50 ) (24 ) (154 ) Recoveries - 7 1 10 10 28 Provision - 445 - - 81 526 Ending balance, June 30, 2018 $ 1,301 $ 3,230 $ 427 $ 185 $ 1,007 $ 6,150 Ending balance, June 30, 2018 allocated to loans individually evaluated for impairment $ - $ - $ - $ - $ - $ - Ending balance, June 30, 2018 allocated to loans collectively evaluated for impairment $ 1,301 $ 3,230 $ 427 $ 185 $ 1,007 $ 6,150 Loans receivable: Ending balance, June 30, 2018 $ 143,323 $ 281,525 $ 53,178 $ 16,635 $ 88,096 $ 582,757 Ending balance, June 30, 2018 of loans individually evaluated for impairment $ 573 $ 527 $ 207 $ 101 $ 92 $ 1,500 Ending balance, June 30, 2018 of loans collectively evaluated for impairment $ 142,750 $ 280,998 $ 52,971 $ 16,534 $ 88,004 $ 581,257 Internal classification of the loan portfolio was as follows: June 30, 2019 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 113,896 $ - $ 1,002 $ - $ - $ 114,898 Residential 1-4 family construction 29,913 - 337 - - 30,250 Commercial real estate 312,340 1,676 2,596 - - 316,612 Commercial construction and development 50,027 - - - - 50,027 Farmland 45,821 - 172 58 - 46,051 Other loans: Home equity 55,383 - 199 - - 55,582 Consumer 19,010 - 171 - - 19,181 Commercial 72,341 796 808 63 - 74,008 Agricultural 45,707 73 573 687 - 47,040 Total $ 744,438 $ 2,545 $ 5,858 $ 808 $ - $ 753,649 December 31, 2018 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 116,065 $ - $ 874 $ - $ - $ 116,939 Residential 1-4 family construction 26,533 - 635 - - 27,168 Commercial real estate 252,731 1,731 2,322 - - 256,784 Commercial construction and development 41,726 - 13 - - 41,739 Farmland 29,915 - - - - 29,915 Other loans: Home equity 51,668 - 491 - - 52,159 Consumer 16,394 - 171 - - 16,565 Commercial 57,778 950 244 81 - 59,053 Agricultural 17,305 - 404 - - 17,709 Total $ 610,115 $ 2,681 $ 5,154 $ 81 $ - $ 618,031 The following tables include information regarding delinquencies within the loan portfolio. June 30, 2019 Loans Past Due and Still Accruing 90 Days 30-89 Days and Non-Accrual Current Total Past Due Greater Total Loans Loans Loans (In Thousands) Real estate loans: Residential 1-4 family $ 542 $ 50 $ 592 $ 343 $ 113,963 $ 114,898 Residential 1-4 family construction 126 - 126 337 29,787 30,250 Commercial real estate 170 - 170 680 315,762 316,612 Commercial construction and development 112 - 112 - 49,915 50,027 Farmland 33 - 33 476 45,542 46,051 Other loans: Home equity 261 - 261 199 55,122 55,582 Consumer 179 - 179 132 18,870 19,181 Commercial 272 76 348 743 72,917 74,008 Agricultural 67 - 67 719 46,254 47,040 Total $ 1,762 $ 126 $ 1,888 $ 3,629 $ 748,132 $ 753,649 December 31, 2018 Loans Past Due and Still Accruing 90 Days 30-89 Days and Non-Accrual Current Total Past Due Greater Total Loans Loans Loans (In Thousands) Real estate loans: Residential 1-4 family $ 381 $ 130 $ 511 $ 253 $ 116,175 $ 116,939 Residential 1-4 family construction 118 - 118 634 26,416 27,168 Commercial real estate 975 1,347 2,322 432 254,030 256,784 Commercial construction and development 9 - 9 13 41,717 41,739 Farmland - - - - 29,915 29,915 Other loans: Home equity 39 - 39 491 51,629 52,159 Consumer 135 - 135 127 16,303 16,565 Commercial 284 - 284 308 58,461 59,053 Agricultural 91 - 91 32 17,586 17,709 Total $ 2,032 $ 1,477 $ 3,509 $ 2,290 $ 612,232 $ 618,031 The following tables include information regarding impaired loans. June 30, 2019 Unpaid Recorded Principal Related Investment Balance Allowance (In Thousands) Real estate loans: Residential 1-4 family $ 343 $ 373 $ - Residential 1-4 family construction 337 387 - Commercial real estate 680 824 - Commercial construction and development - - - Farmland 476 513 - Other loans: Home equity 199 225 - Consumer 132 143 - Commercial 743 854 - Agricultural 719 768 - Total $ 3,629 $ 4,087 $ - December 31, 2018 Unpaid Recorded Principal Related Investment Balance Allowance Real estate loans: Residential 1-4 family $ 253 $ 277 $ - Residential 1-4 family construction 634 684 - Commercial real estate 432 527 - Commercial construction and development 13 26 - Farmland - - - Other loans: Home equity 491 522 - Consumer 127 181 - Commercial 308 310 - Agricultural 32 32 - Total $ 2,290 $ 2,559 $ - Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 Average Recorded Investment (In Thousands) Real estate loans: Residential 1-4 family $ 346 $ 553 $ 298 $ 356 Residential 1-4 family construction 486 396 485 168 Commercial real estate 614 1,026 556 264 Commercial construction and development - - 7 - Farmland 584 - 238 - Other loans: Home equity 316 224 345 225 Consumer 130 105 130 127 Commercial 781 127 525 99 Agricultural 822 - 376 - Total $ 4,079 $ 2,431 $ 2,960 $ 1,239 Interest income recognized on impaired loans for the three six June 30, 2019 2018 |