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Note 15 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
2025 |  | Federal |  |  | State |  |  | Total |
Current |  | $ | 4,558,000 |  |  | $ | 3,148,000 |  |  | $ | 7,706,000 |
Deferred |  |  | 1,713,000 |  |  |  | 556,000 |  |  |  | 2,269,000 |
Provision for income taxes |  | $ | 6,271,000 |  |  | $ | 3,704,000 |  |  | $ | 9,975,000 |
2024 |  | Federal |  |  | State |  |  | Total |
Current |  | $ | 6,896,000 |  |  | $ | 3,540,000 |  |  | $ | 10,436,000 |
Deferred |  |  | 75,000 |  |  |  | (129,000 | ) |  |  | (54,000 | )
Provision for income taxes |  | $ | 6,971,000 |  |  | $ | 3,411,000 |  |  | $ | 10,382,000 |
2023 |  | Federal |  |  | State |  |  | Total |
Current |  | $ | 7,310,000 |  |  | $ | 3,827,000 |  |  | $ | 11,137,000 |
Deferred |  |  | (582,000 | ) |  |  | (120,000 | ) |  |  | (702,000 | )
Provision for income taxes |  | $ | 6,728,000 |  |  | $ | 3,707,000 |  |  | $ | 10,435,000 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 9,989,000 |  |  | $ | 3,714,000 |
Deferred compensation |  |  | 2,315,000 |  |  |  | 1,166,000 |
State taxes |  |  | 618,000 |  |  |  | 734,000 |
Premises and equipment |  |  | 554,000 |  |  |  | 190,000 |
Unrealized loss on available-for-sale investment securities |  |  | 4,315,000 |  |  |  | 10,552,000 |
Lease liability |  |  | 8,410,000 |  |  |  | 6,968,000 |
Acquired Net operating loss |  |  | 750,000 |  |  |  | - |
Other |  |  | 995,000 |  |  |  | 1,144,000 |
Total deferred tax assets |  |  | 27,946,000 |  |  |  | 24,468,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Deferred loan costs |  |  | (1,627,000 | ) |  |  | (1,397,000 | )
Purchase accounting adjustments |  |  | (3,105,000 | ) |  |  | (249,000 | )
Right-of-use assets |  |  | (8,361,000 | ) |  |  | (6,849,000 | )
Other |  |  | (360,000 | ) |  |  | (241,000 | )
Total deferred tax liabilities |  |  | (13,453,000 | ) |  |  | (8,736,000 | )
Net deferred tax assets |  | $ | 14,493,000 |  |  | $ | 15,732,000 |
Activity in Affordable Housing Program Obligation [Table Text Block] |
|  | December 31, 2025 |  | December 31, 2024 |  |  | December 31, 2023 |
Tax credits and other tax benefits - decrease in tax expense | $ | 382,359 |  | $ | 305,928 |  | $ | 142,691 |
Amortization - increase in tax expense | $ | 334,198 |  | $ | 237,753 |  | $ | 93,012 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ending December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Amount |  |  | Percent |  |  | Amount |  |  | Percent |  |  | Amount |  |  | Percent |
US Federal Statutory Tax Rate |  | $ | 8,314,422 |  |  |  | 21.00 | % |  | $ | 8,190,210 |  |  |  | 21.00 | % |  | $ | 8,444,310 |  |  |  | 21.00 | %
State and Local Income Taxes, Net of Federal Income Tax Effect |  |  | 2,971,573 |  |  |  | 7.51 | % |  |  | 2,730,070 |  |  |  | 7.00 | % |  |  | 2,814,770 |  |  |  | 7.00 | %
Enactment of new tax laws |  |  | (6,629 | ) |  |  | (0.02 | %) |  |  | - |  |  |  | 0.00 | % |  |  | - |  |  |  | 0.00 | %
Tax Credits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Affordable housing tax credit and benefits |  |  | (382,359 | ) |  |  | (0.97 | %) |  |  | (305,928 | ) |  |  | (0.80 | %) |  |  | (142,691 | ) |  |  | (0.40 | %)
Affordable housing amortization |  |  | 334,198 |  |  |  | 0.84 | % |  |  | 237,753 |  |  |  | 0.60 | % |  |  | 93,012 |  |  |  | 0.20 | %
Acquired Solar ITCs (Investment Tax Credits) |  |  | (700,000 | ) |  |  | (1.77 | %) |  |  | - |  |  |  | 0.00 | % |  |  | - |  |  |  | 0.00 | %
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest on obligations of states and political subdivisions |  |  | (430,841 | ) |  |  | (1.09 | %) |  |  | (468,012 | ) |  |  | (1.22 | %) |  |  | (723,798 | ) |  |  | (1.75 | %)
Net increase in cash surrender value of bank owned life insurance |  |  | (155,223 | ) |  |  | (0.39 | %) |  |  | (78,002 | ) |  |  | (0.20 | %) |  |  | (80,422 | ) |  |  | (0.20 | %)
Other, net |  |  | 29,859 |  |  |  | 0.08 | % |  |  | 75,909 |  |  |  | 0.22 | % |  |  | 29,819 |  |  |  | 0.15 | %
Total |  | $ | 9,975,000 |  |  |  | 25.19 | % |  | $ | 10,382,000 |  |  |  | 26.60 | % |  | $ | 10,435,000 |  |  |  | 26.00 | %
Schedule of Income Taxes Paid [Table Text Block] |
|  | Year Ending December 31 |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Federal |  | $ | 5,750,000 |  |  | $ | 6,260,000 |  |  | $ | 8,100,000 |
State and Local |  |  |  |  |  |  |  |  |  |  |  |
California |  |  | 2,805,000 |  |  |  | 3,360,000 |  |  |  | 4,130,000 |
Other |  |  | 40,000 |  |  |  | 35,000 |  |  |  | 31,000 |
Subtotal State and Local |  |  | 2,845,000 |  |  |  | 3,395,000 |  |  |  | 4,161,000 |
Total |  | $ | 8,595,000 |  |  | $ | 9,655,000 |  |  | $ | 12,261,000 |

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