Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 4. LOANS RECEIVABLE Loans receivable consisted of the following: March 31, December 31, 2020 2019 (In Thousands) Real estate loans: Residential 1-4 family $ 160,047 $ 157,898 Commercial real estate 455,620 434,025 Other loans: Home equity 57,752 56,414 Consumer 19,924 18,882 Commercial 129,876 113,319 Total 823,219 780,538 Deferred loan fees, net (1,185 ) (1,303 ) Allowance for loan losses (9,250 ) (8,600 ) Total loans, net $ 812,784 $ 770,635 Within the loan categories above, $11,610,000 $13,602,000 March 31, 2020 December 31, 2019, $8,686,000 $5,701,000 March 31, 2020 December 31, 2019, 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, January 1, 2020 $ 1,301 $ 4,826 $ 477 $ 284 $ 1,712 $ 8,600 Charge-offs - (18 ) - (8 ) (10 ) (36 ) Recoveries - 6 - 8 2 16 Provision - 400 - 70 200 670 Ending balance, March 31, 2020 $ 1,301 $ 5,214 $ 477 $ 354 $ 1,904 $ 9,250 Ending balance, March 31, 2020 allocated to loans individually evaluated for impairment $ - $ - $ - $ - $ 74 $ 74 Ending balance, March 31, 2020 allocated to loans collectively evaluated for impairment $ 1,301 $ 5,214 $ 477 $ 354 $ 1,830 $ 9,176 Loans receivable: Ending balance, March 31, 2020 $ 160,047 $ 455,620 $ 57,752 $ 19,924 $ 129,876 $ 823,219 Ending balance, March 31, 2020 of loans individually evaluated for impairment $ 1,074 $ 2,115 $ 136 $ 179 $ 1,489 $ 4,993 Ending balance, March 31, 2020 of loans collectively evaluated for impairment $ 158,973 $ 453,505 $ 57,616 $ 19,745 $ 128,387 $ 818,226 Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Beginning balance, January, 1 2019 $ 1,301 $ 3,593 $ 477 $ 190 $ 1,039 $ 6,600 Charge-offs - (20 ) - (9 ) (95 ) (124 ) Recoveries - 6 - 6 8 20 Provision - 344 - 10 250 604 Ending balance, March 31, 2019 $ 1,301 $ 3,923 $ 477 $ 197 $ 1,202 $ 7,100 Ending balance, March 31, 2019 allocated to loans individually evaluated for impairment $ - $ - $ - $ - $ - $ - Ending balance, March 31, 2019 allocated to loans collectively evaluated for impairment $ 1,301 $ 3,923 $ 477 $ 197 $ 1,202 $ 7,100 Loans receivable: Ending balance, March 31, 2019 $ 144,313 $ 394,988 $ 54,637 $ 19,043 $ 116,122 $ 729,103 Ending balance, March 31, 2019 of loans individually evaluated for impairment $ 984 $ 1,239 $ 433 $ 129 $ 1,743 $ 4,528 Ending balance, March 31, 2019 of loans collectively evaluated for impairment $ 143,329 $ 393,749 $ 54,204 $ 18,914 $ 114,379 $ 724,575 Internal classification of the loan portfolio was as follows: March 31, 2020 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 121,510 $ - $ 1,140 $ - $ - $ 122,650 Residential 1-4 family construction 37,060 - 337 - - 37,397 Commercial real estate 334,121 185 2,913 - - 337,219 Commercial construction and development 55,756 94 - - - 55,850 Farmland 61,645 83 770 53 - 62,551 Other loans: Home equity 57,517 99 136 - - 57,752 Consumer 19,745 - 179 - - 19,924 Commercial 76,043 958 697 - - 77,698 Agricultural 50,740 121 881 436 - 52,178 Total $ 814,137 $ 1,540 $ 7,053 $ 489 $ - $ 823,219 December 31, 2019 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 118,116 $ - $ 1,180 $ - $ - $ 119,296 Residential 1-4 family construction 38,265 - 337 - - 38,602 Commercial real estate 328,750 - 2,312 - - 331,062 Commercial construction and development 52,620 - 50 - - 52,670 Farmland 49,959 108 168 58 - 50,293 Other loans: Home equity 56,039 78 297 - - 56,414 Consumer 18,694 - 188 - - 18,882 Commercial 71,868 159 707 63 - 72,797 Agricultural 39,347 138 570 467 - 40,522 Total $ 773,658 $ 483 $ 5,809 $ 588 $ - $ 780,538 The following tables include information regarding delinquencies within the loan portfolio. March 31, 2020 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 $ 1,656 $ 127 $ 1,783 $ 737 $ 120,130 $ 122,650 Residential 1-4 family construction 32 99 131 337 36,929 37,397 Commercial real estate 2,863 - 2,863 971 333,385 337,219 Commercial construction and development 70 - 70 - 55,780 55,850 Farmland 371 379 750 1,050 60,751 62,551 Other loans: Home equity 169 - 169 136 57,447 57,752 Consumer 133 - 133 179 19,612 19,924 Commercial 327 210 537 707 76,454 77,698 Agricultural 228 128 356 782 51,040 52,178 Total $ 5,849 $ 943 $ 6,792 $ 4,899 $ 811,528 $ 823,219 December 31, 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 $ 702 $ 4 $ 706 $ 618 $ 117,972 $ 119,296 Residential 1-4 family construction 260 - 260 337 38,005 38,602 Commercial real estate 793 - 793 583 329,686 331,062 Commercial construction and development 72 - 72 50 52,548 52,670 Farmland 1,039 - 1,039 476 48,778 50,293 Other loans: Home equity 420 - 420 98 55,896 56,414 Consumer 128 - 128 156 18,598 18,882 Commercial 484 - 484 824 71,489 72,797 Agricultural 702 1,805 2,507 499 37,516 40,522 Total $ 4,600 $ 1,809 $ 6,409 $ 3,641 $ 770,488 $ 780,538 The following tables include information regarding impaired loans. March 31, 2020 Unpaid Recorded Principal Related Investment Balance Allowance (In Thousands) Real estate loans: Residential 1-4 family $ 737 $ 793 $ - Residential 1-4 family construction 337 387 - Commercial real estate 971 1,170 - Commercial construction and development 94 94 - Farmland 1,050 1,092 - Other loans: Home equity 136 157 - Consumer 179 195 - Commercial 707 750 74 Agricultural 782 1,047 - Total $ 4,993 $ 5,685 $ 74 December 31, 2019 Unpaid Recorded Principal Related Investment Balance Allowance (In Thousands) Real estate loans: Residential 1-4 family $ 618 $ 657 $ - Residential 1-4 family construction 337 387 - Commercial real estate 583 766 - Commercial construction and development 50 225 - Farmland 476 513 - Other loans: Home equity 98 115 - Consumer 156 169 - Commercial 824 887 74 Agricultural 499 756 - Total $ 3,641 $ 4,475 $ 74 Three Months Ended March 31, 2020 2019 Average Recorded Investment (In Thousands) Real estate loans: Residential 1-4 family $ 677 $ 301 Residential 1-4 family construction 337 634 Commercial real estate 777 490 Commercial construction and development 72 7 Farmland 763 346 Other loans: Home equity 117 462 Consumer 167 128 Commercial 766 563 Agricultural 641 478 Total $ 4,317 $ 3,409 Interest income recognized on impaired loans for the three March 31, 2020 2019 $454,000 $394,000 March 31, 2020 December 31, 2019, As of March 31, 2020 December 31, 2019, $340,000 $246,000, During the three March 31, 2020, one $94,000. No During the year ended December 31, 2019, two $76,000 $153,000 No $74,000 $153,000, March 31, 2020. There were no three March 31, 2020 12 90 As of March 31, 2020, no |