XML 36 R25.htm IDEA: XBRL DOCUMENT v3.25.2

Note 2 - Investments (Tables)

6 Months Ended

Jun. 30, 2025

Notes Tables

Investment [Table Text Block]

		June 30, 2025
														Estimated
		Amortized				Unrealized				Unrealized				Fair
SECURITIES AVAILABLE-FOR-SALE		Cost				Gains				Losses				Values				ACL
U.S. agency securities		$	20,255			$	33			$	(2,593	)		$	17,695			$	—
Corporate securities			16,000				11				(652	)			15,359				—
Municipal bonds			82,211				—				(13,689	)			68,522				—
Mortgage-backed securities			199,747				1,033				(10,264	)			190,516				—
Asset-backed securities			11,617				2				(1,019	)			10,600				—
Total securities available-for-sale			329,830				1,079				(28,217	)			302,692				—
SECURITIES HELD-TO-MATURITY
Corporate securities			29,525				302				(303	)			29,524				220
Municipal bonds			2,257				—				(5	)			2,252				—
Total securities held-to-maturity			31,782				302				(308	)			31,776				220
Total securities		$	361,612			$	1,381			$	(28,525	)		$	334,468			$	220

		December 31, 2024
														Estimated
		Amortized				Unrealized				Unrealized				Fair
SECURITIES AVAILABLE-FOR-SALE		Cost				Gains				Losses				Values				ACL
U.S. agency securities		$	20,247			$	45			$	(3,154	)		$	17,138			$	—
Corporate securities			16,000				8				(882	)			15,126				—
Municipal bonds			82,774				—				(12,430	)			70,344				—
Mortgage-backed securities			178,740				415				(11,969	)			167,186				—
Asset-backed securities			12,511				3				(1,133	)			11,381				—
Total securities available-for-sale			310,272				471				(29,568	)			281,175				—
SECURITIES HELD-TO-MATURITY
Corporate securities			8,500				—				(356	)			8,144				45
Total securities held-to-maturity			8,500				—				(356	)			8,144				45
Total securities		$	318,772			$	471			$	(29,924	)		$	289,319			$	45

Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Table Text Block]

SECURITIES HELD-TO-MATURITY		For the Three Months Ended June 30,
Corporate Securities		2025				2024
Beginning ACL balance		$	66			$	45
Provision for credit losses			154				—
Total ending ACL balance		$	220			$	45

SECURITIES HELD-TO-MATURITY		For the Six Months Ended June 30,
Corporate Securities		2025				2024
Beginning ACL balance		$	45			$	45
Provision for credit losses			175				—
Total ending ACL balance		$	220			$	45

Debt Securities, Held-to-Maturity, Credit Quality Indicator [Table Text Block]

		June 30,				December 31,
Corporate securities		2025				2024
BBB/BBB-		$	29,525			$	8,500
Municipal bonds
AA			2,257				—
Total		$	31,782			$	8,500

Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]

		June 30, 2025
Purpose or beneficiary		Carrying Value				Amortized Cost				Fair Value
State and local government public deposits		$	21,794			$	26,041			$	21,794

Gain (Loss) on Securities [Table Text Block]

		June 30, 2025
		Less than 12 Months								12 Months or Longer								Total
SECURITIES AVAILABLE-FOR-SALE		Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Fair Value				Unrealized Losses
U.S. agency securities		$	—			$	—			$	15,662			$	(2,593	)		$	15,662			$	(2,593	)
Corporate securities			5,940				(60	)			5,408				(592	)			11,348				(652	)
Municipal bonds			1,668				(3	)			66,854				(13,686	)			68,522				(13,689	)
Mortgage-backed securities			53,355				(538	)			63,048				(9,726	)			116,403				(10,264	)
Asset-backed securities			3,278				(72	)			6,778				(947	)			10,056				(1,019	)
Total securities available-for-sale			64,241				(673	)			157,750				(27,544	)			221,991				(28,217	)
SECURITIES HELD-TO-MATURITY
Corporate securities			11,591				(208	)			2,405				(95	)			13,996				(303	)
Municipal bonds			2,252				(5	)			—				—				2,252				(5	)
Total securities held-to-maturity			13,843				(213	)			2,405				(95	)			16,248				(308	)
Total securities		$	78,084			$	(886	)		$	160,155			$	(27,639	)		$	238,239			$	(28,525	)

		December 31, 2024
		Less than 12 Months								12 Months or Longer								Total
SECURITIES AVAILABLE-FOR-SALE		Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Fair Value				Unrealized Losses
U.S. agency securities		$	—			$	—			$	15,093			$	(3,154	)		$	15,093			$	(3,154	)
Corporate securities			6,781				(219	)			5,337				(663	)			12,118				(882	)
Municipal bonds			1,677				(10	)			68,667				(12,420	)			70,344				(12,430	)
Mortgage-backed securities			31,093				(241	)			63,934				(11,728	)			95,027				(11,969	)
Asset-backed securities			3,638				(41	)			7,190				(1,092	)			10,828				(1,133	)
Total securities available-for-sale			43,189				(511	)			160,221				(29,057	)			203,410				(29,568	)
SECURITIES HELD-TO-MATURITY
Corporate securities			—				—				8,144				(356	)			8,144				(356	)
Total securities held-to-maturity			—				—				8,144				(356	)			8,144				(356	)
Total securities		$	43,189			$	(511	)		$	168,365			$	(29,413	)		$	211,554			$	(29,924	)

Investments Classified by Contractual Maturity Date [Table Text Block]

		June 30, 2025								December 31, 2024
SECURITIES AVAILABLE-FOR-SALE		Amortized				Fair				Amortized				Fair
U.S. agency securities		Cost				Value				Cost				Value
Due after one year through five years		$	4,968			$	4,695			$	4,962			$	4,575
Due after five years through ten years			15,287				13,000				10,975				9,193
Due after ten years			—				—				4,310				3,370
Subtotal			20,255				17,695				20,247				17,138
Corporate securities
Due after one year through five years			14,000				13,921				11,000				10,766
Due after five years through ten years			—				—				3,000				2,918
Due after ten years			2,000				1,438				2,000				1,442
Subtotal			16,000				15,359				16,000				15,126
Municipal bonds
Due after one year through five years			2,161				2,152				2,186				2,168
Due after five years through ten years			4,133				3,697				4,158				3,728
Due after ten years			75,917				62,673				76,430				64,448
Subtotal			82,211				68,522				82,774				70,344
Mortgage-backed securities
Federal National Mortgage Association (“FNMA”)			88,748				80,484				90,771				80,677
Federal Home Loan Mortgage Corporation (“FHLMC”)			47,551				47,379				48,765				47,773
Government National Mortgage Association (“GNMA”)			63,448				62,653				39,204				38,736
Subtotal			199,747				190,516				178,740				167,186
Asset-backed securities
Due within one year			331				328				203				200
Due after one year through five years			843				823				1,073				1,037
Due after five years through ten years			2,639				2,464				2,867				2,648
Due after ten years			7,804				6,985				8,368				7,496
Subtotal			11,617				10,600				12,511				11,381
Total securities available-for-sale			329,830				302,692				310,272				281,175
SECURITIES HELD-TO-MATURITY
Corporate securities
Due after five years through ten years			29,525				29,524				8,500				8,144
Subtotal			29,525				29,524				8,500				8,144
Municipal bonds
Due after five years through ten years			2,257				2,252				—				—
Subtotal			2,257				2,252				—				—
Total securities held-to-maturity			31,782				31,776				8,500				8,144
Total securities		$	361,612			$	334,468			$	318,772			$	289,319

Schedule of Realized Gain (Loss) [Table Text Block]

For the Three Months Ended June 30, 2025

Gross

Gross

Proceeds

Gains

(Losses)

Securities available-for-sale

$

—

$

—

$

—

		For the Three Months Ended June 30, 2024
						Gross				Gross
		Proceeds				Gains				(Losses)
Securities available-for-sale		$	54,423			$	204			$	(53	)

For the Six Months Ended June 30, 2025

Gross

Gross

Proceeds

Gains

(Losses)

Securities available-for-sale

$

—

$

—

$

—

		For the Six Months Ended June 30, 2024
						Gross				Gross
		Proceeds				Gains				(Losses)
Securities available-for-sale		$	98,459			$	204			$	(8,051	)

X

- Definition

Tabular disclosure of allowance for credit loss on investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

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

X

- Definition

Tabular disclosure of credit quality indicator for investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

+ Details

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

X

- Definition

Tabular disclosure of realized and unrealized gain (loss) on investment in security.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(9)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(7)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

+ Details

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

X

- Definition

Tabular disclosure of investment.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/320/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Topic 321
-Publisher FASB
-URI https://asc.fasb.org/321/tableOfContent

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Topic 325
-Publisher FASB
-URI https://asc.fasb.org/325/tableOfContent

+ Details

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

X

- Definition

Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of financial instruments held by the entity for its own account for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 860
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481444/860-30-45-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 860
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481420/860-30-50-1A

+ Details

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

X

- Definition

Tabular disclosure of the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-9

+ Details

Name:	us-gaap_ScheduleOfRealizedGainLossTableTextBlock
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