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Note 11 - Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2025

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 11. Accumulated Other Comprehensive Income (Loss)

The following tables present the changes in accumulated other comprehensive income (loss) (“AOCI”), net of tax and by component, during the periods indicated:

		*Three Months Ended September 30, 2025*
		*Unrealized*
		*Losses on Available-*
		*for-Sale Securities*				*Employee Benefit Plans*				*Total*
(Amounts in thousands)
Beginning balance		$	(9,699	)		$	552			$	(9,147	)
Other comprehensive income before reclassifications			1,093				4				1,097
Reclassified from AOCI			-				(4	)			(4	)
Other comprehensive income, net			1,093				-				1,093
Ending balance		$	(8,606	)		$	552			$	(8,054	)

		*Three Months Ended September 30, 2024*
		*Unrealized*
		*Losses on Available-*
		*for-Sale Securities*				*Employee Benefit Plans*				*Total*
(Amounts in thousands)
Beginning balance		$	(12,589	)		$	175			$	(12,414	)
Other comprehensive loss before reclassifications			4,005				(7	)			3,998
Reclassified from AOCI			-				7				7
Other comprehensive loss, net			4,005				-				4,005
Ending balance		$	(8,584	)		$	175			$	(8,409	)

		*Nine Months Ended September 30, 2025*
		*Unrealized Gains*
		*(Losses) on Available-*
		*for-Sale Securities*				*Employee Benefit Plans*				*Total*
(Amounts in thousands)
Beginning balance		$	(11,723	)		$	552			$	(11,171	)
Other comprehensive income before reclassifications			3,117				13				3,130
Reclassified from AOCI			-				(13	)			(13	)
Other comprehensive income, net			3,117				-				3,117
Ending balance		$	(8,606	)		$	552			$	(8,054	)

		*Nine Months Ended September 30, 2024*
		*Unrealized Gains*
		*(Losses) on Available-*
		*for-Sale Securities*				*Employee Benefit Plans*				*Total*
(Amounts in thousands)
Beginning balance		$	(11,126	)		$	175			$	(10,951	)
Other comprehensive loss before reclassifications			2,542				(22	)			2,520
Reclassified from AOCI			-				22				22
Other comprehensive loss, net			2,542				-				2,542
Ending balance		$	(8,584	)		$	175			$	(8,409	)

The following table presents reclassifications out of AOCI, by component, during the periods indicated:

		*Three Months Ended*								*Nine Months Ended*
		*September 30,*								*September 30,*							*Income Statement*
(Amounts in thousands)		*2025*				*2024*				*2025*				*2024*			*Line Item Affected*
Available-for-sale securities
Gain recognized		$	-			$	-			$	-			$	-		Net loss on sale of securities
Reclassified out of AOCI, before tax			-				-				-				-		Income before income taxes
Income tax expense			-				-				-				-		Income tax expense
Reclassified out of AOCI, net of tax			-				-				-				-		Net income
Employee benefit plans
Amortization of prior service cost			-				-				-				-		Salaries and employee benefits
Amortization of net actuarial benefit cost			(6	)			10				(17	)			28		Salaries and employee benefits
Reclassified out of AOCI, before tax			(6	)			10				(17	)			28		Income before income taxes
Income tax (benefit) expense			(1	)			3				(4	)			6		Income tax expense
Reclassified out of AOCI, net of tax			(4	)			7				(13	)			22		Net income
Total reclassified out of AOCI, net of tax		$	(4	)		$	7			$	(13	)		$	22		Net income

(1)	Amortization is included in net periodic pension cost. See Note 9, "Employee Benefit Plans."