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Note 14 - Fair Value - Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands | Sep. 30, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | [2]
--- | --- | --- | --- | ---
Available-for-sale debt securities | $ 299,620 | $ 76,292 | [1] | $ 83,358
Derivative liabilities | 0 | 837 |  |
Fair Value, Recurring [Member] |  |  |  |
Available-for-sale debt securities | 299,620 | 76,292 |  |
Equity securities | 55 | 55 |  |
Fair value loans | 3,950 | 13,106 |  |
Deferred compensation assets | 4,822 | 5,245 |  |
Deferred compensation liabilities | 4,822 | 5,245 |  |
Derivative liabilities |  | 837 |  |
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 | 4,822 | 5,245 |  |
Deferred compensation liabilities | 4,822 | 5,245 |  |
Derivative liabilities |  | 0 |  |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 299,620 | 76,292 |  |
Equity securities | 55 | 55 |  |
Fair value loans | 0 | 0 |  |
Deferred compensation assets | 0 | 0 |  |
Deferred compensation liabilities | 0 | 0 |  |
Derivative liabilities |  | 837 |  |
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | 0 | 0 |  |
Equity securities | 0 | 0 |  |
Fair value loans | 3,950 | 13,106 |  |
Deferred compensation assets | 0 | 0 |  |
Deferred compensation liabilities | 0 | 0 |  |
Derivative liabilities |  | 0 |  |
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member] |  |  |  |
Available-for-sale debt securities | 1,488 | 466 |  |
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 | 1,488 | 466 |  |
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 Treasury Securities [Member] |  |  |  |
Available-for-sale debt securities | 156,460 |  |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 156,460 |  |  |
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | 0 |  |  |
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |
Available-for-sale debt securities | 23,061 | 28,794 |  |
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 | 23,061 | 28,794 |  |
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] | Corporate Debt Securities [Member] |  |  |  |
Available-for-sale debt securities | 34,519 | 9,919 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |
Available-for-sale debt securities |  | 0 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |
Available-for-sale debt securities | 34,519 | 9,919 |  |
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities |  | 0 |  |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] |  |  |  |
Available-for-sale debt securities | 84,092 | 37,113 |  |
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 | 84,092 | 37,113 |  |
Fair Value, Recurring [Member] | Mortgage-backed Agency Securities [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |
Available-for-sale debt securities | $ 0 | $ 0 |  |
[1] | Derived from audited financial statements
[2] | Per our analysis no ACL was necessary for investment securities available for sale.

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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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=99393222&loc=SL20226052-175313 + Details
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