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Note 13 - Fair Value (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

		September 30, 2023
		Total				Fair Value Measurements Using
(Amounts in thousands)		Fair Value				Level 1				Level 2				Level 3
Available-for-sale debt securities
U.S. Agency securities		$	5,741			$	-			$	5,741			$	-
U.S. Treasury securities			144,920				-				144,920				-
Municipal securities			19,401				-				19,401				-
Corporate Notes			26,249								26,249
Agency mortgage-backed securities			79,021				-				79,021				-
Total available-for-sale debt securities			275,332				-				275,332				-
Equity securities			55				-				55				-
Fair value loans			3,415				-				-				3,415
Derivative assets			229				-				229				-
Deferred compensation assets			6,003				6,003				-				-
Deferred compensation liabilities			7,527				7,527				-				-

		December 31, 2022
		Total				Fair Value Measurements Using
(Amounts in thousands)		Fair Value				Level 1				Level 2				Level 3
Available-for-sale debt securities
U.S. Agency securities		$	1,485			$	-			$	1,485			$	-
U.S. Treasury securities			157,264				-				157,264				-
Municipal securities			23,309				-				23,309				-
Corporate notes			34,857				-				34,857				-
Agency mortgage-backed securities			83,434				-				83,434				-
Total available-for-sale debt securities			300,349				-				300,349				-
Equity securities			55				-				55				-
Fair value loans			3,784				-				-				3,784
Derivative assets			199				-				199				-
Deferred compensation assets			5,142				5,142				-				-
Deferred compensation liabilities			5,142				5,142				-				-

Fair Value Measurements, Nonrecurring [Table Text Block]

		September 30, 2023
		Total				Fair Value Measurements Using
		Fair Value				Level 1				Level 2				Level 3
(Amounts in thousands)
Collateral dependent assets with specific reserves		$	825			$	-			$	-			$	825
OREO			243				-				-				243

		December 31, 2022
		Total				Fair Value Measurements Using
		Fair Value				Level 1				Level 2				Level 3
(Amounts in thousands)
Collateral dependent assets with specific reserves		$	574			$	-			$	-			$	574
OREO			703				-				-				703

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

				Discount Range
	Valuation	Unobservable		(Weighted Average)
	Technique	Input		September 30, 2023
Collateral dependent assets with specific reserves	Discounted appraisals(1)	Appraisal adjustments(2)			46% (46%)
OREO	Discounted appraisals(1)	Appraisal adjustments(2)			20% to 100% (86%)

				Discount Range
	Valuation	Unobservable		(Weighted Average)
	Technique	Input		December 31, 2022
Collateral dependent assets with specific reserves	Discounted appraisals(1)	Appraisal adjustments(2)			3% (3%)
OREO	Discounted appraisals(1)	Appraisal adjustments(2)			20% to 100% (69%)

Fair Value, by Balance Sheet Grouping [Table Text Block]

		September 30, 2023
		Carrying								Fair Value Measurements Using
(Amounts in thousands)		Amount				Fair Value				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	113,397			$	113,397			$	113,397			$	-			$	-
Debt securities available for sale			275,332				275,332				-				275,332				-
Equity securities			55				55				-				55				-
Loans held for investment, net of allowance			2,557,441				2,320,750				-				-				2,320,750
Derivative financial assets			229				229				-				229				-
Interest receivable			10,428				10,428				-				10,428				-
Deferred compensation assets			6,003				6,003				6,003				-				-
Liabilities
Time deposits			257,567				242,721				-				242,721				-
Securities sold under agreements to repurchase			1,029				1,029				-				1,029				-
Interest payable			404				404				-				404				-
Deferred compensation liabilities			7,527				7,527				7,527				-				-

		December 31, 2022
		Carrying								Fair Value Measurements Using
(Amounts in thousands)		Amount				Fair Value				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	170,846			$	170,846			$	170,846			$	-			$	-
Debt securities available for sale			300,349				300,349				-				300,349				-
Equity securities			55				55				-				55				-
Loans held for investment, net of allowance			2,369,641				2,215,243				-				-				2,215,243
Interest receivable			9,279				9,279				-				9,279				-
Deferred compensation assets			5,142				5,142				5,142				-				-
Derivative assets			199				199				-				199				-
Liabilities
Time deposits			283,330				281,744				-				281,744				-
Securities sold under agreements to repurchase			1,874				1,874				-				1,874				-
Interest payable			159				159				-				159				-
Deferred compensation liabilities			5,142				5,142				5,142				-				-

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