Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. Loans Receivable and Related Allowance for Loan Losses The Corporation’s loans receivable as of the respective dates are summarized as follows: (Dollar amounts in thousands) September 30, 2022 December 31, 2021 Mortgage loans on real estate: Residential first mortgages $ 294,286 $ 273,823 Home equity loans and lines of credit 72,699 75,810 Commercial real estate 344,716 326,341 Total real estate loans 711,701 675,974 Other loans: Commercial business 56,026 65,877 Consumer 42,379 48,552 Total other loans 98,405 114,429 Total loans, gross 810,106 790,403 Less allowance for loan losses 10,589 10,393 Total loans, net $ 799,517 $ 780,010 Included in total loans above are net deferred costs of $3.2 million and $3.3 million at September 30, 2022 December 31, 2021 September 30, 2022 December 31, 2021 2020, 2021, nine September 30, 2022 An allowance for loan losses (ALL) is maintained to absorb probable incurred losses from the loan portfolio. The ALL is based on management’s continuing evaluation of the risk characteristics and credit quality of the loan portfolio, assessment of current economic conditions, diversification and size of the portfolio, adequacy of collateral, past and anticipated loss experience and the amount of nonperforming loans. While the Corporation has historically experienced strong trends in asset quality, as a result of the situation regarding the COVID- 19 Management reviews the loan portfolio on a quarterly basis using a defined, consistently applied process in order to make appropriate and timely adjustments to the ALL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ALL. The allowance for loan losses is based on estimates and actual losses may At September 30, 2022 there was no allowance for loan losses allocated to loans acquired from United American Savings Bank ( 2016 2017 2018 The following table details activity in the ALL and the recorded investment by portfolio segment based on impairment method: (Dollar amounts in thousands) Residential Mortgages Home Equity & Lines of Credit Commercial Real Estate Commercial Business Consumer Total Three months ended September 30, 2022: Allowance for loan losses: Beginning Balance $ 2,505 $ 493 $ 6,542 $ 622 $ 363 $ 10,525 Charge-offs (18 ) (49 ) (7 ) — (19 ) (93 ) Recoveries — 3 5 — 9 17 Provision 49 48 77 (27 ) (7 ) 140 Ending Balance $ 2,536 $ 495 $ 6,617 $ 595 $ 346 $ 10,589 Nine months ended September 30, 2022: Allowance for loan losses: Beginning Balance $ 2,335 $ 525 $ 6,253 $ 904 $ 376 $ 10,393 Charge-offs (36 ) (63 ) (7 ) — (262 ) (368 ) Recoveries — 43 63 — 23 129 Provision 237 (10 ) 308 (309 ) 209 435 Ending Balance $ 2,536 $ 495 $ 6,617 $ 595 $ 346 $ 10,589 At September 30, 2022: Ending ALL balance attributable to loans: Individually evaluated for impairment $ 17 $ — $ 157 $ 17 $ — $ 191 Acquired loans collectively evaluated for impairment — — — — — — Originated loans collectively evaluated for impairment 2,519 495 6,460 578 346 10,398 Total $ 2,536 $ 495 $ 6,617 $ 595 $ 346 $ 10,589 Total loans: Individually evaluated for impairment $ 270 $ 4 $ 2,193 $ 95 $ — $ 2,562 Acquired loans collectively evaluated for impairment 23,500 5,278 17,325 1,759 343 48,205 Originated loans collectively evaluated for impairment 270,516 67,417 325,198 54,172 42,036 759,339 Total $ 294,286 $ 72,699 $ 344,716 $ 56,026 $ 42,379 $ 810,106 At December 31, 2021: Ending ALL balance attributable to loans: Individually evaluated for impairment $ 1 $ — $ 88 $ 196 $ — $ 285 Acquired loans collectively evaluated for impairment — — — — — — Originated loans collectively evaluated for impairment 2,334 525 6,165 708 376 10,108 Total $ 2,335 $ 525 $ 6,253 $ 904 $ 376 $ 10,393 Total loans: Individually evaluated for impairment $ 294 $ 4 $ 1,225 $ 363 $ — $ 1,886 Acquired loans collectively evaluated for impairment 29,573 6,370 21,471 2,055 538 60,007 Originated loans collectively evaluated for impairment 243,956 69,436 303,645 63,459 48,014 728,510 Total $ 273,823 $ 75,810 $ 326,341 $ 65,877 $ 48,552 $ 790,403 Three months ended September 30, 2021: Allowance for loan losses: Beginning Balance $ 2,449 $ 537 $ 5,826 $ 675 $ 361 $ 9,848 Charge-offs — (36 ) — — (33 ) (69 ) Recoveries — 11 21 1 12 45 Provision (101 ) 21 153 7 45 125 Ending Balance $ 2,348 $ 533 $ 6,000 $ 683 $ 385 $ 9,949 Nine months ended September 30, 2021: Allowance for loan losses: Beginning Balance $ 2,774 $ 620 $ 5,180 $ 677 $ 329 $ 9,580 Charge-offs — (36 ) (151 ) — (160 ) (347 ) Recoveries — 19 22 1 24 66 Provision (426 ) (70 ) 949 5 192 650 Ending Balance $ 2,348 $ 533 $ 6,000 $ 683 $ 385 $ 9,949 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not September 30, 2022 (Dollar amounts in thousands) Impaired Loans with Specific Allowance As of September 30, 2022 For the three months ended September 30, 2022 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 67 $ 67 $ 17 $ 68 $ 1 $ 1 Home equity and lines of credit — — — — — — Commercial real estate 2,040 2,040 157 2,050 22 22 Commercial business 17 17 17 9 — — Consumer — — — — — — Total $ 2,124 $ 2,124 $ 191 $ 2,127 $ 23 $ 23 For the nine months ended September 30, 2022 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 68 $ 2 $ 2 Home equity and lines of credit — — — Commercial real estate 1,275 78 55 Commercial business 68 — — Consumer — — — Total $ 1,411 $ 80 $ 57 Impaired Loans with No Specific Allowance As of September 30, 2022 For the three months ended September 30, 2022 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 315 $ 203 $ 207 $ 1 $ 1 Home equity and lines of credit 4 4 4 — — Commercial real estate 153 153 185 7 7 Commercial business 78 78 80 2 1 Consumer — — — — — Total $ 550 $ 438 $ 476 $ 10 $ 9 For the nine months ended September 30, 2022 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 215 $ 3 $ 3 Home equity and lines of credit 4 — — Commercial real estate 798 23 23 Commercial business 90 7 7 Consumer — — — Total $ 1,107 $ 33 $ 33 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not December 31, 2021 (Dollar amounts in thousands) Impaired Loans with Specific Allowance As of December 31, 2021 For the year ended December 31, 2021 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 68 $ 68 $ 1 $ 28 $ 3 $ 3 Home equity and lines of credit — — — — — — Commercial real estate 559 559 88 387 30 30 Commercial business 250 250 196 79 8 8 Consumer — — — — — — Total $ 877 $ 877 $ 285 $ 494 $ 41 $ 41 Impaired Loans with No Specific Allowance As of December 31, 2021 For the year ended December 31, 2021 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 338 $ 226 $ 284 $ 3 $ 3 Home equity and lines of credit 4 4 4 — — Commercial real estate 666 666 990 71 71 Commercial business 113 113 96 5 5 Consumer — — — — — Total $ 1,121 $ 1,009 $ 1,374 $ 79 $ 79 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not September 30, 2021 (Dollar amounts in thousands) Impaired Loans with Specific Allowance As of September 30, 2021 For the three months ended September 30, 2021 Unpaid Principal Balance Recorded Investment Related Allowance Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ — $ — $ — $ — $ — $ — Home equity and lines of credit — — — — — — Commercial real estate 309 309 21 312 3 3 Commercial business 4 4 4 4 — — Consumer — — — — — — Total $ 313 $ 313 $ 25 $ 316 $ 3 $ 3 For the nine months ended September 30, 2021 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 17 $ — $ — Home equity and lines of credit — — — Commercial real estate 344 12 12 Commercial business 37 — — Consumer — — — Total $ 398 $ 12 $ 12 Impaired Loans with No Specific Allowance As of September 30, 2021 For the three months ended September 30, 2021 Unpaid Principal Balance Recorded Investment Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 415 $ 303 $ 308 $ 2 $ 2 Home equity and lines of credit 4 4 4 — — Commercial real estate 915 915 964 8 8 Commercial business 117 117 119 1 1 Consumer — — — — — Total $ 1,451 $ 1,339 $ 1,395 $ 11 $ 11 For the nine months ended September 30, 2021 Average Recorded Investment Interest Income Recognized in Period Cash Basis Interest Recognized in Period Residential first mortgages $ 299 $ 4 $ 4 Home equity and lines of credit 4 — — Commercial real estate 1,070 32 32 Commercial business 92 4 4 Consumer — — — Total $ 1,465 $ 40 $ 40 Unpaid principal balance includes any loans that have been partially charged off but not not not Troubled debt restructurings (TDR). not not not At September 30, 2022 December 31, 2021 $2.1 million $117,000 September 30, 2022 December 31, 2021 During the three September 30, 2022, not nine September 30, 2022, September 30, 2022, three nine September 30, 2021 not A loan is considered to be in payment default once it is 30 three nine September 30, 2022 2021 not twelve COVID- 19 n, representing 13.6% of gross outstanding loan balances. As of September 30, 2022 , all loans have resumed normal repayment or have been repaid in full. T not Credit Quality Indicators. Commercial real estate and commercial business loans not Management has determined certain portions of the loan portfolio to be homogeneous in nature and assigns like reserve factors for the following loan pool types: residential real estate, home equity loans and lines of credit, and consumer installment and personal lines of credit. The reserve allocation for risk rated loan pools is developed by applying the following factors: Historic twelve Qualitative Management uses the following definitions for risk ratings: Pass Special Mention may Substandard no Doubtful The following table presents the classes of the loan portfolio summarized by the aggregate pass and the criticized categories of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of September 30, 2022 December 31, 2021 (Dollar amounts in thousands) Not Rated Pass Special Mention Substandard Doubtful Total September 30, 2022: Residential first mortgages $ 293,521 $ — $ — $ 765 $ — $ 294,286 Home equity and lines of credit 72,383 — — 316 — 72,699 Commercial real estate — 310,253 10,628 23,835 — 344,716 Commercial business — 50,710 1,212 4,104 — 56,026 Consumer 42,313 — — 66 — 42,379 Total loans $ 408,217 $ 360,963 $ 11,840 $ 29,086 $ — $ 810,106 December 31, 2021: Residential first mortgages $ 272,722 $ — $ — $ 1,101 $ — $ 273,823 Home equity and lines of credit 75,408 — — 402 — 75,810 Commercial real estate — 295,891 7,494 22,956 — 326,341 Commercial business — 59,628 1,356 4,893 — 65,877 Consumer 48,538 — — 14 — 48,552 Total loans $ 396,668 $ 355,519 $ 8,850 $ 29,366 $ — $ 790,403 Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonperforming loans as of September 30, 2022 December 31, 2021 (Dollar amounts in thousands) Performing Nonperforming Accruing Loans Not Past Due Accruing 30-59 Days Past Due Accruing 60-89 Days Past Due Accruing 90+ Days Past Due Nonaccrual Total September 30, 2022: Residential first mortgages $ 291,327 $ 2,153 $ 41 $ 238 $ 527 $ 294,286 Home equity and lines of credit 71,823 286 274 120 196 72,699 Commercial real estate 341,769 476 240 38 2,193 344,716 Commercial business 55,630 — 95 206 95 56,026 Consumer 42,209 79 25 23 43 42,379 Total loans $ 802,758 $ 2,994 $ 675 $ 625 $ 3,054 $ 810,106 December 31, 2021: Residential first mortgages $ 270,221 $ 1,913 $ 588 $ 291 $ 810 $ 273,823 Home equity and lines of credit 74,853 230 325 160 242 75,810 Commercial real estate 325,018 73 — — 1,250 326,341 Commercial business 65,305 — — 234 338 65,877 Consumer 48,344 117 77 — 14 48,552 Total loans $ 783,741 $ 2,333 $ 990 $ 685 $ 2,654 $ 790,403 The following table presents the Corporation’s nonaccrual loans by aging category as of September 30, 2022 December 31, 2021 (Dollar amounts in thousands) Not Past Due 30-59 Days Past Due 60-89 Days Past Due 90 Days + Past Due Total September 30, 2022: Residential first mortgages $ 178 $ — $ 68 $ 281 $ 527 Home equity and lines of credit 4 — — 192 196 Commercial real estate 2,193 — — — 2,193 Commercial business 80 — — 15 95 Consumer — — — 43 43 Total loans $ 2,455 $ - $ 68 $ 531 $ 3,054 December 31, 2021: Residential first mortgages $ 196 $ — $ 69 $ 545 $ 810 Home equity and lines of credit 4 — — 238 242 Commercial real estate 1,052 10 — 188 1,250 Commercial business 338 — — — 338 Consumer — — — 14 14 Total loans $ 1,590 $ 10 $ 69 $ 985 $ 2,654 |