Note 5 - Allowance For Loan Losses and Credit Quality of Loans (Tables)

12 Months Ended

Dec. 31, 2018

Allowance for Credit Losses on Financing Receivables [Table Text Block]

2018	Agriculture and Agricultural Real Estate		Commercial			Commercial Real Estate			Construction Real Estate			Residential Real Estate			Consumer and Other			Total

Allowance for loan losses:
Beginning Balance	$	195	$	1,443		$	3,297		$	491		$	1,279		$	961		$	7,666
Charge-offs		-		-			(320	)		-			(108	)		(54	)		(482	)
Recoveries		5		95			329			59			138			61			687
Provision		5		(272	)		(294	)		(366	)		(91	)		918			(100	)
Ending balance	$	205	$	1,266		$	3,012		$	184		$	1,218		$	1,886		$	7,771

Ending balance individually evaluated for impairment	$	-	$	142		$	146		$	4		$	94		$	143		$	529
Ending balance collectively evaluated for impairment		205		1,124			2,866			180			1,124			1,743			7,242
Ending balance	$	205	$	1,266		$	3,012		$	184		$	1,218		$	1,886		$	7,771


Loans:
Ending balance individually evaluated for impairment	$	2,622	$	226		$	3,162		$	32		$	3,321		$	397		$	9,760
Ending balance collectively evaluated for impairment		19,864		161,800			276,132			27,368			226,687			47,049			758,900
Ending balance	$	22,486	$	162,026		$	279,294		$	27,400		$	230,008		$	47,446		$	768,660

2017	Agriculture and Agricultural Real Estate			Commercial			Commercial Real Estate			Construction Real Estate			Residential Real Estate			Consumer and Other			Total

Allowance for loan losses:
Beginning Balance	$	201		$	1,632		$	3,336		$	525		$	1,599		$	1,165		$	8,458
Charge-offs		-			(6	)		(572	)		-			(113	)		(137	)		(828	)
Recoveries		81			139			190			54			198			74			736
Provision		(87	)		(322	)		343			(88	)		(405	)		(141	)		(700	)
Ending balance	$	195		$	1,443		$	3,297		$	491		$	1,279		$	961		$	7,666

Ending balance individually evaluated for impairment	$	1		$	148		$	219		$	360		$	177		$	205		$	1,110
Ending balance collectively evaluated for impairment		194			1,295			3,078			131			1,102			756			6,556
Ending balance	$	195		$	1,443		$	3,297		$	491		$	1,279		$	961		$	7,666


Loans:
Ending balance individually evaluated for impairment	$	1,070		$	265		$	3,753		$	1,603		$	5,221		$	432		$	12,344
Ending balance collectively evaluated for impairment		20,161			121,954			265,891			21,955			216,793			35,881			682,635
Ending balance	$	21,231		$	122,219		$	269,644		$	23,558		$	222,014		$	36,313		$	694,979

2016	Agriculture and Agricultural Real Estate			Commercial			Commercial Real Estate			Construction Real Estate			Residential Real Estate			Consumer and Other			Total

Allowance for loan losses:
Beginning Balance	$	389		$	2,279		$	4,350		$	420		$	2,235		$	1,223		$	10,896
Charge-offs		(221	)		(26	)		(742	)		-			(319	)		(155	)		(1,463	)
Recoveries		6			150			194			151			588			136			1,225
Provision		27			(771	)		(466	)		(46	)		(905	)		(39	)		(2,200	)
Ending balance	$	201		$	1,632		$	3,336		$	525		$	1,599		$	1,165		$	8,458

Ending balance individually evaluated for impairment	$	5		$	199		$	129		$	388		$	236		$	184		$	1,141
Ending balance collectively evaluated for impairment		196			1,433			3,207			137			1,363			981			7,317
Ending balance	$	201		$	1,632		$	3,336		$	525		$	1,599		$	1,165		$	8,458


Loans:
Ending balance individually evaluated for impairment	$	1,212		$	355		$	6,853		$	1,717		$	7,098		$	476		$	17,711
Ending balance collectively evaluated for impairment		20,306			96,406			245,316			17,737			209,338			45,523			634,626
Ending balance	$	21,518		$	96,761		$	252,169		$	19,454		$	216,436		$	45,999		$	652,337

Financing Receivable Credit Quality Indicators [Table Text Block]

2018	Agriculture and Agricultural Real Estate		Commercial		Commercial Real Estate		Construction Real Estate		Residential Real Estate		Consumer and Other		Total
Not Rated	$	-	$	3,652	$	60	$	12,878	$	147,167	$	42,259	$	206,016
10		-		6,877		-		-		-		-		6,877
20		64		117		196		-		-		-		377
30		481		47,263		24,899		-		1,268		3,556		77,467
40		16,038		97,598		219,079		11,555		74,141		1,618		420,029
45		1,472		2,024		19,462		1,381		2,623		-		26,962
50		1,852		3,851		9,084		249		1,896		-		16,932
55		-		305		2,132		-		713		-		3,150
60		2,579		339		4,380		1,337		2,200		13		10,848
70		-		-		-		-		-		-		-
80		-		-		2		-		-		-		2
90		-		-		-		-		-		-		-
Total	$	22,486	$	162,026	$	279,294	$	27,400	$	230,008	$	47,446	$	768,660

Performing	$	20,305	$	161,749	$	276,021	$	27,368	$	226,119	$	47,037	$	758,599
Nonperforming		2,181		277		3,273		32		3,889		409		10,061
Total	$	22,486	$	162,026	$	279,294	$	27,400	$	230,008	$	47,446	$	768,660

2017	Agriculture and Agricultural Real Estate		Commercial		Commercial Real Estate		Construction Real Estate		Residential Real Estate		Consumer and Other		Total
Not Rated	$	-	$	1,341	$	160	$	13,903	$	135,311	$	30,359	$	181,074
10		-		6,870		-		-		-		-		6,870
20		281		293		353		-		-		-		927
30		503		29,655		6,300		-		941		3,972		41,371
40		14,819		76,792		223,468		4,857		72,634		1,947		394,517
45		1,414		2,391		12,244		1,528		5,363		-		22,940
50		1,864		3,778		21,802		1,667		3,590		6		32,707
55		1,441		594		1,857		1,537		867		2		6,298
60		909		505		3,460		66		3,308		27		8,275
70		-		-		-		-		-		-		-
80		-		-		-		-		-		-		-
90		-		-		-		-		-		-		-
Total	$	21,231	$	122,219	$	269,644	$	23,558	$	222,014	$	36,313	$	694,979

Performing	$	20,665	$	121,768	$	265,801	$	21,955	$	215,643	$	35,861	$	681,693
Nonperforming		566		451		3,843		1,603		6,371		452		13,286
Total	$	21,231	$	122,219	$	269,644	$	23,558	$	222,014	$	36,313	$	694,979

Past Due Financing Receivables [Table Text Block]

2018	30-59 Days Past Due		60-89 Days Past Due		>=90 Days Past Due		Total Past Due		Current		Total Loans		Recorded Investment >=90 Days Past Due and Accruing

Agriculture and Agricultural Real Estate	$	632	$	1,235	$	-	$	1,867	$	20,619	$	22,486	$	-
Commercial		186		110		31		327		161,699		162,026		-
Commercial Real Estate		804		-		1,849		2,653		276,641		279,294		-
Construction Real Estate		-		-		-		-		27,400		27,400		-
Residential Real Estate		1,217		340		376		1,933		228,075		230,008		-
Consumer and Other		79		13		-		92		47,354		47,446		-
Total	$	2,918	$	1,698	$	2,256	$	6,872	$	761,788	$	768,660	$	-

2017	30-59 Days Past Due		60-89 Days Past Due		>=90 Days Past Due		Total Past Due		Current		Total Loans		Recorded Investment >=90 Days Past Due and Accruing

Agriculture and Agricultural Real Estate	$	-	$	-	$	-	$	-	$	21,231	$	21,231	$	-
Commercial		111		8		5		124		122,095		122,219		3
Commercial Real Estate		834		783		56		1,673		267,971		269,644		-
Construction Real Estate		17		-		-		17		23,541		23,558		-
Residential Real Estate		1,361		58		871		2,290		219,724		222,014		-
Consumer and Other		55		2		-		57		36,256		36,313		-
Total	$	2,378	$	851	$	932	$	4,161	$	690,818	$	694,979	$	3

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

	2018		2017
Agriculture and Agricultural Real Estate	$	1,624	$	-
Commercial		106		243
Commercial Real Estate		2,907		1,580
Construction Real Estate		5		33
Residential Real Estate		912		1,783
Consumer and Other		12		19
Total	$	5,566	$	3,658

Impaired Financing Receivables [Table Text Block]

2018	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized

With no related allowance recorded:
Agriculture and Agricultural Real Estate	$	2,388	$	2,384	$	-	$	2,359	$	85
Commercial		-		-		-		-		-
Commercial Real Estate		1,863		1,871		-		1,860		40
Construction Real Estate		-		-		-		-		-
Residential Real Estate		3,015		3,174		-		3,271		165
Consumer and Other		58		59		-		63		4

With an allowance recorded:
Agriculture and Agricultural Real Estate		234		234		-		237		13
Commercial		226		234		142		241		10
Commercial Real Estate		1,299		1,380		146		1,427		90
Construction Real Estate		32		67		4		59		4
Residential Real Estate		306		316		94		322		14
Consumer and Other		339		339		143		348		11

Total:
Agriculture and Agricultural Real Estate	$	2,622	$	2,618	$	-	$	2,596	$	98
Commercial		226		234		142		241		10
Commercial Real Estate		3,162		3,251		146		3,287		130
Construction Real Estate		32		67		4		59		4
Residential Real Estate		3,321		3,490		94		3,593		179
Consumer and Other		397		398		143		411		15
Total Impaired Loans	$	9,760	$	10,058	$	529	$	10,187	$	436

2017	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized

With no related allowance recorded:
Agriculture and Agricultural Real Estate	$	829	$	826	$	-	$	849	$	42
Commercial		-		-		-		-		-
Commercial Real Estate		1,977		2,034		-		2,175		83
Construction Real Estate		17		21		-		83		6
Residential Real Estate		3,757		3,935		-		4,048		198
Consumer and Other		30		30		-		32		2

With an allowance recorded:
Agriculture and Agricultural Real Estate		241		240		1		243		13
Commercial		265		268		148		280		12
Commercial Real Estate		1,776		1,783		219		1,840		69
Construction Real Estate		1,586		1,619		360		1,629		76
Residential Real Estate		1,464		1,515		177		1,517		65
Consumer and Other		402		403		205		416		18

Total:
Agriculture and Agricultural Real Estate	$	1,070	$	1,066	$	1	$	1,092	$	55
Commercial		265		268		148		280		12
Commercial Real Estate		3,753		3,817		219		4,015		152
Construction Real Estate		1,603		1,640		360		1,712		82
Residential Real Estate		5,221		5,450		177		5,565		263
Consumer and Other		432		433		205		448		20
Total Impaired Loans	$	12,344	$	12,674	$	1,110	$	13,112	$	584

2016	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized

With no related allowance recorded:
Agriculture and Agricultural Real Estate	$	966	$	1,164	$	-	$	1,021	$	46
Commercial		88		140		-		123		10
Commercial Real Estate		4,295		4,502		-		4,525		201
Construction Real Estate		144		177		-		171		9
Residential Real Estate		4,916		5,157		-		5,269		247
Consumer and Other		11		11		-		14		1

With an allowance recorded:
Agriculture and Agricultural Real Estate		246		246		5		248		13
Commercial		267		274		199		417		15
Commercial Real Estate		2,558		2,610		129		2,745		111
Construction Real Estate		1,573		1,573		388		1,591		73
Residential Real Estate		2,182		2,224		236		2,281		87
Consumer and Other		465		465		184		482		23

Total:
Agriculture and Agricultural Real Estate	$	1,212	$	1,410	$	5	$	1,269	$	59
Commercial		355		414		199		540		25
Commercial Real Estate		6,853		7,112		129		7,270		312
Construction Real Estate		1,717		1,750		388		1,762		82
Residential Real Estate		7,098		7,381		236		7,550		334
Consumer and Other		476		476		184		496		24
Total Impaired Loans	$	17,711	$	18,543	$	1,141	$	18,887	$	836

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	December 31, 2018						December 31, 2017
	Number of Contracts		Pre- Modification Recorded Principal Balance		Post- Modification Recorded Principal Balance		Number of Contracts		Pre- Modification Recorded Principal Balance		Post- Modification Recorded Principal Balance
Agriculture and Agricultural Real Estate		-	$	-	$	-		-	$	-	$	-
Commercial		-		-		-		3		95		80
Commercial Real Estate		2		341		281		6		1,052		891
Construction Real Estate		-		-		-		1		21		17
Residential Real Estate		3		250		78		7		440		273
Consumer and Other		-		-		-		2		32		7
Total		5	$	591	$	359		19	$	1,640	$	1,268

Troubled Debt Restructurings on Financing Receivables Default [Table Text Block]

	December 31, 2018				December 31, 2017
	Number of Contracts		Recorded Principal Balance		Number of Contracts		Recorded Principal Balance
Agriculture and Agricultural Real Estate		-	$	-		-	$	-
Commercial		-		-		-		-
Commercial Real Estate		2		281		-		-
Construction Real Estate		-		-		-		-
Residential Real Estate		-		-		1		98
Consumer and Other		-		-		-		-
Total		2	$	281		1	$	98

MBT FINANCIAL CORP 10-K