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Note 5 - Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 2025
Notes Tables |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
|  | September 30, 2025 |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Subordinated debt |  | $ | - |  |  | $ | 21,893 |  |  | $ | 1,679 |  |  | $ | 23,572 |
Obligations of states and political subdivisions |  |  | - |  |  |  | 124,373 |  |  |  | - |  |  |  | 124,373 |
Mortgage-backed securities in government-sponsored entities |  |  | - |  |  |  | 7,910 |  |  |  | - |  |  |  | 7,910 |
Total investment securities available for sale |  |  | - |  |  |  | 154,176 |  |  |  | 1,679 |  |  |  | 155,855 |
Equity securities |  |  | 743 |  |  |  | - |  |  |  | - |  |  |  | 743 |
Interest rate derivative assets |  |  |  |  |  |  | 547 |  |  |  |  |  |  |  | 547 |
Liabilities measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate derivative liabilities |  |  |  |  |  |  | 547 |  |  |  |  |  |  |  | 547 |
|  | December 31, 2024 |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Subordinated debt |  | $ | - |  |  | $ | 25,830 |  |  | $ | 6,639 |  |  | $ | 32,469 |
Obligations of states and political subdivisions |  |  | - |  |  |  | 124,966 |  |  |  | - |  |  |  | 124,966 |
Mortgage-backed securities in government-sponsored entities |  |  | - |  |  |  | 8,367 |  |  |  | - |  |  |  | 8,367 |
Total investment securities available for sale |  |  | - |  |  |  | 159,163 |  |  |  | 6,639 |  |  |  | 165,802 |
Equity securities |  |  | 753 |  |  |  | - |  |  |  | - |  |  |  | 753 |
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] |
|  | Subordinated debt |
(Dollar amounts in thousands) |  | September 30, 2025 |  |  | December 31, 2024 |
Beginning of year |  | $ | 6,639 |  |  | $ | 8,801 |
Settlements |  |  | (5,000 | ) |  |  | - |
Transfers out of Level III (1) |  |  | - |  |  |  | (2,250 | )
Net change in unrealized loss on investment securities available-for-sale |  |  | 40 |  |  |  | 88 |
End of year |  | $ | 1,679 |  |  | $ | 6,639 |
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block] |
|  | September 30, 2025 |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a non-recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Premises and equipment held for sale |  | $ | - |  |  | $ | - |  |  | $ | 998 |  |  | $ | 998 |
Collateral-dependent loans |  |  | - |  |  |  | - |  |  |  | 6,007 |  |  |  | 6,007 |
|  | December 31, 2024 |
(Dollar amounts in thousands) |  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Assets measured on a non-recurring basis: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Collateral-dependent loans |  | $ | - |  |  | $ | - |  |  | $ | 3,321 |  |  | $ | 3,321 |
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block] |
|  | September 30, 2025 |
(Dollar amounts in thousands) |  | Fair Value Estimate |  | Valuation Techniques |  | Unobservable Input |  | Range (Weighted Average) |
Collateral-dependent loans |  | $ | 6,007 |  | Appraisal of collateral |  | Appraisal adjustments |  |  | 12.8 - 29.2% (25.2%) |
Premises and equipment held for sale |  | $ | 998 |  | Sale price |  | Adjustments to selling price |  |  | 5.0% |
|  | December 31, 2024 |
(Dollar amounts in thousands) |  | Fair Value Estimate |  | Valuation Techniques |  | Unobservable Input |  | Range (Weighted Average) |
Collateral-dependent loans |  | $ | 3,321 |  | Appraisal of collateral |  | Appraisal adjustments |  |  | 0 - 23.9% (23.9%) |
Fair Value, by Balance Sheet Grouping [Table Text Block] |
|  | September 30, 2025 |
|  | Carrying |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total |
(Dollar amounts in thousands) |  | Value |  |  | Level I |  |  | Level II |  |  | Level III |  |  | Fair Value |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loans |  | $ | 1,583,995 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,572,635 |  |  | $ | 1,572,635 |
Mortgage servicing rights |  |  | 1,423 |  |  |  | - |  |  |  | - |  |  |  | 2,398 |  |  |  | 2,398 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-maturing deposits |  | $ | 1,351,857 |  |  | $ | 1,351,857 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,351,857 |
Time deposits |  |  | 270,445 |  |  |  | - |  |  |  | - |  |  |  | 269,408 |  |  |  | 269,408 |
Other borrowings |  |  | 11,502 |  |  |  | - |  |  |  | - |  |  |  | 11,502 |  |  |  | 11,502 |
|  | December 31, 2024 |
|  | Carrying |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Total |
(Dollar amounts in thousands) |  | Value |  |  | Level I |  |  | Level II |  |  | Level III |  |  | Fair Value |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loans |  | $ | 1,497,167 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,462,650 |  |  | $ | 1,462,650 |
Mortgage servicing rights |  |  | 1,497 |  |  |  | - |  |  |  | - |  |  |  | 2,522 |  |  |  | 2,522 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-maturing deposits |  | $ | 1,197,989 |  |  | $ | 1,197,989 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,197,989 |
Time deposits |  |  | 247,704 |  |  |  | - |  |  |  | - |  |  |  | 245,999 |  |  |  | 245,999 |
Other borrowings |  |  | 11,660 |  |  |  | - |  |  |  | - |  |  |  | 11,660 |  |  |  | 11,660 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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
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