XML 46 R36.htm IDEA: XBRL DOCUMENT v3.25.2

Note 12 - Fair Value (Tables)

6 Months Ended

Jun. 30, 2025

Notes Tables

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

		June 30, 2025
		Total				Fair Value Measurements Using
(Amounts in thousands)		Fair Value				Level 1				Level 2				Level 3
Available-for-sale debt securities
U.S. Treasury securities		$	10,912			$	-			$	10,912			$	-
Municipal securities			11,857				-				11,857				-
Corporate Notes			27,017								27,017
Agency mortgage-backed securities			82,749				-				82,749				-
Total available-for-sale debt securities			132,535				-				132,535				-
Equity securities			55				-				55				-
Fair value loans			2,814				-				-				2,814
Derivative assets			63				-				63				-
Deferred compensation assets			10,160				10,160				-				-
Deferred compensation liabilities			11,640				11,640				-				-

		December 31, 2024
		Total				Fair Value Measurements Using
(Amounts in thousands)		Fair Value				Level 1				Level 2				Level 3
Available-for-sale debt securities
U.S. Treasury securities		$	55,769			$	-			$	55,769			$	-
Municipal securities			13,837				-				13,837				-
Corporate notes			27,542				-				27,542				-
Agency mortgage-backed securities			72,701				-				72,701				-
Total available-for-sale debt securities			169,849				-				169,849				-
Equity securities			55				—				55				—
Fair value loans			2,993				—				—				2,993
Derivative assets			116				—				116				—
Deferred compensation assets			8,571				8,571				—				—
Deferred compensation liabilities			10,189				10,189				—				—

Fair Value Measurements, Nonrecurring [Table Text Block]

		June 30, 2025
		Total				Fair Value Measurements Using
		Fair Value				Level 1				Level 2				Level 3
(Amounts in thousands)
Collateral dependent assets with specific reserves		$	-			$	-			$	-			$	-
OREO			455				-				-				455

		December 31, 2024
		Total				Fair Value Measurements Using
		Fair Value				Level 1				Level 2				Level 3
(Amounts in thousands)
Collateral dependent assets with specific reserves		$	531			$	-			$	-			$	531
OREO			521				-				-				521

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

	June 30, 2025
	Valuation	Unobservable		Discount Range
	Technique	Input		(Weighted Average)
Collateral dependent assets with specific reserves	Discounted appraisals(1)	Appraisal adjustments(2)			0% (0%)
OREO	Discounted appraisals(1)	Appraisal adjustments(2)			51% to 67% (59%)

	December 31, 2024
	Valuation	Unobservable		Discount Range
	Technique	Input		(Weighted Average)
Collateral dependent assets with specific reserves	Discounted appraisals(1)	Appraisal adjustments(2)			0% (0%)
OREO	Discounted appraisals(1)	Appraisal adjustments(2)			20% to 74% (61%)

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

		June 30, 2025
		Carrying								Fair Value Measurements Using
(Amounts in thousands)		Amount				Fair Value				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	395,057			$	395,057			$	395,057			$	-			$	-
Debt securities available-for-sale			132,535				132,535				-				132,535				-
Equity securities			55				55				-				55				-
Loans held for investment, net of allowance			2,320,257				2,123,057				-				-				2,123,057
Derivative financial assets			63				63				-				63				-
Interest receivable			8,787				8,787				-				661				8,126
Deferred compensation assets			10,160				10,160				10,160				-				-
Liabilities
Time deposits			222,117				219,589				-				219,589				-
Securities sold under agreements to repurchase			1,016				1,016				-				1,016				-
Interest payable			748				748				-				748				-
Deferred compensation liabilities			11,640				11,640				11,640				-				-

		December 31, 2024
		Carrying								Fair Value Measurements Using
(Amounts in thousands)		Amount				Fair Value				Level 1				Level 2				Level 3
Assets
Cash and cash equivalents		$	377,454			$	377,454			$	377,454			$	-			$	-
Debt securities available-for-sale			169,849				169,849				-				169,849				-
Equity securities			55				55				-				55				-
Loans held for investment, net of allowance			2,381,264				2,177,891				-				-				2,177,891
Interest receivable			9,207				9,207				-				1,246				9,635
Deferred compensation assets			8,571				8,571				8,571				-				-
Derivative assets			116				116				-				116				-
Liabilities
Time deposits			240,541				238,262				-				238,262				-
Securities sold under agreements to repurchase			906				906				-				906				-
Interest payable			880				880				—				880				—
Deferred compensation liabilities			10,189				10,189				10,189				—				—

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-103

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-SubTopic 10
-Topic 825
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-10

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-13

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-12

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

+ Details

Name:	us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration