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Note 16 - Fair Value - Financial Instruments (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Jan. 01, 2021
--- | --- | --- | ---
Debt securities available for sale, at fair value | $ 280,961 | $ 300,349 |  | $ 83,358 | [1]
Interest receivable | 10,881 | 9,279 | [2] | $ 9,052 | [3]
Derivative assets | 136 | 199 |  |  |
Reported Value Measurement [Member] |  |  |  |  |
Cash and cash equivalents | 116,420 | 170,846 |  |  |
Debt securities available for sale, at fair value | 280,961 | 300,349 |  |  |
Equity securities | 55 | 55 |  |  |
Loans held for investment, net of allowance | 2,536,109 | 2,369,641 |  |  |
Interest receivable | 10,881 | 9,279 |  |  |
Deferred compensation assets | 6,729 | 5,142 |  |  |
Derivative assets | 136 | 199 |  |  |
Deposits fair value | 253,373 | 283,330 |  |  |
Securities sold under agreements to repurchase | 1,119 | 1,874 |  |  |
Interest payable | 556 | 159 |  |  |
Deferred compensation liabilities | 8,282 | 5,142 |  |  |
Estimate of Fair Value Measurement [Member] |  |  |  |  |
Cash and cash equivalents | 116,420 | 170,846 |  |  |
Debt securities available for sale, at fair value | 280,961 | 300,349 |  |  |
Equity securities | 55 | 55 |  |  |
Loans held for investment, net of allowance | 2,350,071 | 2,215,243 |  |  |
Interest receivable | 10,881 | 9,279 |  |  |
Deferred compensation assets | 6,729 | 5,142 |  |  |
Derivative assets | 136 | 199 |  |  |
Deposits fair value | 247,141 | 281,744 |  |  |
Securities sold under agreements to repurchase | 1,119 | 1,874 |  |  |
Interest payable | 556 | 159 |  |  |
Deferred compensation liabilities | 8,282 | 5,142 |  |  |
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] |  |  |  |  |
Cash and cash equivalents | 116,420 | 170,846 |  |  |
Debt securities available for sale, at fair value | 0 | 0 |  |  |
Equity securities | 0 | 0 |  |  |
Loans held for investment, net of allowance | 0 | 0 |  |  |
Interest receivable | 0 | 0 |  |  |
Deferred compensation assets | 6,729 | 5,142 |  |  |
Derivative assets | 0 |  |  |  |
Deposits fair value | 0 | 0 |  |  |
Securities sold under agreements to repurchase | 0 | 0 |  |  |
Interest payable | 0 | 0 |  |  |
Deferred compensation liabilities | 8,282 | 5,142 |  |  |
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] |  |  |  |  |
Cash and cash equivalents | 0 | 0 |  |  |
Debt securities available for sale, at fair value | 280,961 | 300,349 |  |  |
Equity securities | 55 | 55 |  |  |
Loans held for investment, net of allowance | 0 | 0 |  |  |
Interest receivable | 1,246 | 1,343 |  |  |
Deferred compensation assets | 0 | 0 |  |  |
Derivative assets | 136 | 199 |  |  |
Deposits fair value | 247,141 | 281,744 |  |  |
Securities sold under agreements to repurchase | 1,119 | 1,874 |  |  |
Interest payable | 556 | 159 |  |  |
Deferred compensation liabilities | 0 | 0 |  |  |
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] |  |  |  |  |
Cash and cash equivalents | 0 | 0 |  |  |
Debt securities available for sale, at fair value | 0 | 0 |  |  |
Equity securities | 0 | 0 |  |  |
Loans held for investment, net of allowance | 2,350,071 | 2,215,243 |  |  |
Interest receivable | 9,635 | 7,936 |  |  |
Deferred compensation assets | 0 | 0 |  |  |
Derivative assets | 0 |  |  |  |
Deposits fair value | 0 | 0 |  |  |
Securities sold under agreements to repurchase | 0 | 0 |  |  |
Interest payable | 0 | 0 |  |  |
Deferred compensation liabilities | $ 0 | $ 0 |  |  |
[1] | Per our analysis no ACL was necessary for investment securities available for sale.
[2] | Derived from audited financial statements
[3] | Accrued interest receivable from acquired credit impaired loans of $57 thousand was reclassed to other assets and was offset by the reclass of the grossed up credit discount on acquired credit impaired loans of $57 thousand that was moved to the ACL for the purchased credit deteriorated loans.

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