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Note 11 - Subsequent Events | 3 Months Ended
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Mar. 31, 2025
Notes to Financial Statements |
Subsequent Events [Text Block] | NOTE 11 - SUBSEQUENT EVENTS On April 10, 2025, the Bank completed an exchange of real estate with the City of Westerville, OH. The Bank received a parcel of land in Westerville, OH from the City of Westerville with a fair value of $1.5 million, and in exchange, the Bank transferred land and a building with related furnishings associated with its current branch located in Westerville, OH. The transferred branch had a net book value of $221,000. The exchange of real estate transaction resulted in a gain of $1.2 million. On April 30, 2025, Bank management committed to a plan to sell a separate property located in Westerville, OH consisting of land and a building. The property has subsequently been recorded as held for sale, and a loss of $700,000 recognized.

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- Definition The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/855/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2 + Details
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