Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 2. For financial reporting purposes, the Company classifies its loan portfolio based on the underlying collateral utilized to secure each loan. This classification is consistent with that utilized in the Quarterly Report of Condition and Income filed by the Bank with the Federal Deposit Insurance Corporation (“FDIC”). The following schedule details the loans of the Company at March 31, 2021 December 31, 2020 (In Thousands) March 31, 2021 December 31, 2020 Mortgage loans on real estate: Residential 1-4 family $ 527,092 $ 535,994 Multifamily 93,318 111,646 Commercial 865,388 837,766 Construction and land development 513,931 488,626 Farmland 12,377 15,429 Second mortgages 8,164 8,433 Equity lines of credit 76,633 78,889 Total mortgage loans on real estate 2,096,903 2,076,783 Commercial loans 170,712 172,811 Agricultural loans 1,019 1,206 Consumer installment loans Personal 62,403 66,193 Credit cards 4,321 4,324 Total consumer installment loans 66,724 70,517 Other loans 9,147 9,283 Total loans before net deferred loan fees 2,344,505 2,330,600 Net deferred loan fees (10,176 ) (9,295 ) Total loans 2,334,329 2,321,305 Less: Allowance for loan losses (39,330 ) (38,539 ) Net loans $ 2,294,999 $ 2,282,766 Risk characteristics relevant to each portfolio segment are as follows: Construction and land development: may may may 1 4 1 4 first second 1 4 first second second 1 4 Multi-family and commercial real estate: Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may third 50 third Commercial and Industrial: March 31, 2021 December 31, 2020 may not may may may Consumer: may one five may The adequacy of the allowance for loan losses is assessed at the end of each calendar quarter. The level of the allowance is based upon evaluation of the loan portfolio, past loan loss experience, current asset quality trends, known and inherent risks in the portfolio, adverse situations that may Transactions in the allowance for loan losses for the three March 31, 2021 2020 (In Thousands) Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and Other Total March 31, 2021 Allowance for loan losses: Beginning balance $ 8,098 1,541 16,802 7,936 154 105 997 1,378 1,528 38,539 Provision (197 ) (207 ) 756 526 (30 ) (3 ) (27 ) (80 ) 89 827 Charge-offs — — — (1 ) — — — (3 ) (224 ) (228 ) Recoveries 38 — — 15 — — — — 139 192 Ending balance $ 7,939 1,334 17,558 8,476 124 102 970 1,295 1,532 39,330 Ending balance individually evaluated for impairment $ 558 — 141 — — — — — — 699 Ending balance collectively evaluated for impairment $ 7,381 1,334 17,417 8,476 124 102 970 1,295 1,532 38,631 Loans: Ending balance $ 527,092 93,318 865,388 513,931 12,377 8,164 76,633 170,712 76,890 2,344,505 Ending balance individually evaluated for impairment $ 2,314 — 962 — — — — — — 3,276 Ending balance collectively evaluated for impairment $ 524,778 93,318 864,426 513,931 12,377 8,164 76,633 170,712 76,890 2,341,229 Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and Other Total March 31, 2020 Allowance for loan losses: Beginning balance $ 7,144 1,117 11,114 5,997 187 123 889 1,044 1,111 28,726 Provision 198 524 1,330 (816 ) (10 ) 4 (44 ) (46 ) 329 1,469 Charge-offs — — — — — — — — (355 ) (355 ) Recoveries 9 — 300 19 — — — — 113 441 Ending balance $ 7,351 1,641 12,744 5,200 177 127 845 998 1,198 30,281 Ending balance individually evaluated for impairment $ 715 — 220 — — — — — — 935 Ending balance collectively evaluated for impairment $ 6,636 1,641 12,524 5,200 177 127 845 998 1,198 29,346 Loans: Ending balance $ 519,775 151,929 841,521 388,769 18,610 11,254 74,908 95,547 67,374 2,169,687 Ending balance individually evaluated for impairment $ 1,429 — 999 — — — — — — 2,428 Ending balance collectively evaluated for impairment $ 518,346 151,929 840,522 388,769 18,610 11,254 74,908 95,547 67,374 2,167,259 Impaired Loans At March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 In Thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized March 31, 2021 With no related allowance recorded: Residential 1-4 family $ 1,101 1,427 — 1,132 2 Multifamily — — — — — Commercial real estate 311 311 — 311 — Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 1,412 1,738 — 1,443 2 With related allowance recorded: Residential 1-4 family $ 1,217 1,214 558 1,230 15 Multifamily — — — — — Commercial real estate 654 651 141 658 8 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 1,871 1,865 699 1,888 23 Total Residential 1-4 family $ 2,318 2,641 558 2,362 17 Multifamily — — — — — Commercial real estate 965 962 141 969 8 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 3,283 3,603 699 3,331 25 In Thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized December 31, 2020 With no related allowance recorded: Residential 1-4 family $ 1,162 1,507 — 395 26 Multifamily — — — — — Commercial real estate 311 311 — 311 — Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 1,473 1,818 — 706 26 With related allowance recorded: Residential 1-4 family $ 1,242 1,240 594 1,273 66 Multifamily — — — — — Commercial real estate 662 659 148 676 22 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 1,904 1,899 742 1,949 88 Total: Residential 1-4 family $ 2,404 2,747 594 1,668 92 Multifamily — — — — — Commercial real estate 973 970 148 987 22 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 3,377 3,717 742 2,655 114 Impaired loans also include loans that the Bank may may may Not Troubled Debt Restructuring The Bank’s loan portfolio includes certain loans that have been modified in a troubled debt restructuring ("TDR"), where economic or other concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Bank’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions. Certain TDRs are classified as nonperforming at the time of restructure and may six The following table summarizes the carrying balances of TDRs at March 31, 2021 December 31, 2020 March 31, 2021 December 31, 2020 (In thousands) Performing TDRs $ 2,182 $ 2,147 Nonperforming TDRs 449 529 Total TDRS $ 2,631 $ 2,676 The following table outlines the amount of each troubled debt restructuring, categorized by loan classification, made during the three March 31, 2021 three March 31, 2020 March 31, 2021 March 31, 2020 Number of Contracts Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance Number of Contracts Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance Residential 1-4 family — $ — $ — — $ — $ — Multifamily — — — — — — Commercial real estate — — — 1 111 132 Construction — — — — — — Farmland — — — — — — Second mortgages — — — — — — Equity lines of credit — — — — — — Commercial — — — — — — Agricultural, installment and other — — — — — — Total — $ — $ — 1 $ 111 $ 132 As of March 31, 2021 no twelve March 31, 2020 one twelve In response to the COVID- 19 March 2020 90 90 six may not March 1, 2020 January 1, 2022 60 19 March 31, 2021 not none March 31, 2021 As of March 31, 2021 to approx December 31, 2020 Potential problem loans, which include nonperforming loans, amounted to approxim ately million at March 31, 2021 and million a December 31, 2020 The following summary presents the Bank's loan balances by primary loan classification and the amount classified within each risk rating category. Pass rated loans include all credits other than those included in special mention, substandard and doubtful which are defined as follows: • Special mention loans have potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may • Substandard loans are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize liquidation of the debt. Substandard loans are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not • Doubtful loans have all the characteristics of substandard loans with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The Bank considers all doubtful loans to be impaired and places such loans on nonaccrual status. The following table is a summary of the Bank’s loan portfolio by risk rating at March 31, 2021 December 31, 2020 (In Thousands) Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, installment and other Total March 31, 2021 Credit Risk Profile by Internally Assigned Rating Pass $ 520,890 93,318 864,802 513,383 12,257 7,886 76,612 170,684 76,696 2,336,528 Special Mention 2,207 — — 548 76 166 11 — 127 3,135 Substandard 3,995 — 586 — 44 112 10 28 67 4,842 Doubtful — — — — — — — — — — Total $ 527,092 93,318 865,388 513,931 12,377 8,164 76,633 170,712 76,890 2,344,505 December 31, 2020 Credit Risk Profile by Internally Assigned Rating Pass $ 529,546 111,646 837,028 488,571 15,301 8,148 78,565 172,779 80,770 2,322,354 Special Mention 2,745 — 149 27 79 169 314 — 156 3,639 Substandard 3,703 — 589 28 49 116 10 32 80 4,607 Doubtful — — — — — — — — — — Total $ 535,994 111,646 837,766 488,626 15,429 8,433 78,889 172,811 81,006 2,330,600 |