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Note 13 - Fair Value - Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands | Jun. 30, 2021 | Jan. 01, 2021 | [1] | Dec. 31, 2020
--- | --- | --- | --- | ---
Available-for-sale debt securities | $ 79,842 | $ 83,358 | $ 83,358 | [2]
Derivative liabilities | 1,113 |  | 1,131 |
Fair Value, Recurring [Member] |  |  |  |
Available-for-sale debt securities | 79,842 |  | 83,358 |
Equity securities | 55 |  | 55 |
Fair value loans | 13,520 |  | 17,831 |
Deferred compensation assets | 4,800 |  | 4,181 |
Deferred compensation liabilities | 4,800 |  | 4,181 |
Derivative liabilities | 1,113 |  | 1,131 |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Equity securities | 0 |  | 0 |
Fair value loans | 0 |  | 0 |
Deferred compensation assets | 4,800 |  | 4,181 |
Deferred compensation liabilities | 4,800 |  | 4,181 |
Derivative liabilities | 0 |  | 0 |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 79,842 |  | 83,358 |
Equity securities | 55 |  | 55 |
Fair value loans | 0 |  | 0 |
Deferred compensation assets | 0 |  | 0 |
Deferred compensation liabilities | 0 |  | 0 |
Derivative liabilities | 1,113 |  | 1,131 |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Equity securities | 0 |  | 0 |
Fair value loans | 13,520 |  | 17,831 |
Deferred compensation assets | 0 |  | 0 |
Deferred compensation liabilities | 0 |  | 0 |
Derivative liabilities | 0 |  | 0 |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] |  |  |  |
Available-for-sale debt securities | 509 |  | 551 |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 509 |  | 551 |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |
Available-for-sale debt securities | 36,829 |  | 44,459 |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 36,829 |  | 44,459 |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] |  |  |  |
Available-for-sale debt securities | 42,504 |  | 38,348 |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  | 0 |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 42,504 |  | 38,348 |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | $ 0 |  | $ 0 |
[1] | Per our analysis no ACL was necessary for investment securities available-for-sale.
[2] | Derived from audited financial statements

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- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=124260329&loc=d3e26610-111562 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 + Details
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- Definition Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226052-175313 + Details
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- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=123594786&loc=SL75136599-209740 + Details
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