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Note 2 - Business Combinations - Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Sep. 30, 2024 | Jun. 30, 2024 | Sep. 30, 2024 | Dec. 31, 2023
Goodwill Resulting From Merger | $ 90,209 |  | $ 90,209 | $ 79,509
Cincinnati Bancorp, Inc. [Member] |  |  |  |
Cash consideration |  |  | 9,475 | 9,475
Common stock (2,042,598 shares issued at $13.99 per share) |  |  | 28,576 | 28,576
Fair value of total consideration transferred |  |  | 38,051 | 38,051
Cash and cash equivalents | 11,368 |  | 11,368 | 11,368
Debt securities, available-for-sale | 5,210 |  | 5,210 | 5,210
Federal Home Loan Bank stock | 7,508 |  | 7,508 | 7,508
Loans, net | 235,960 |  | 235,960 | 236,692
Loans, net |  |  | (732) |
Premises and equipment | 2,767 |  | 2,767 | 2,767
Operating lease right-of-use assets | 64 |  | 64 | 64
Core deposit and other intangibles | 8,391 |  | 8,391 | 8,391
Bank owned life insurance | 4,413 |  | 4,413 | 4,413
Deferred income taxes | 4,533 |  | 4,533 | 4,451
Other assets | 13,072 |  | 13,072 | 12,950
Other assets |  |  | 122 |
Total identifiable assets acquired | 293,286 |  | 293,286 | 293,814
Total identifiable assets acquired |  |  | (528) |
Deposits | 210,532 |  | 210,532 | 210,532
Short-term borrowings | 55,999 |  | 55,999 | 55,999
Long-term debt | 5,963 |  | 5,963 | 5,963
Operating lease liabilities | 64 |  | 64 | 68
Operating lease liabilities |  |  | (4) |
Other liabilities | 3,489 |  | 3,489 | 3,489
Total liabilities assumed | 276,047 |  | 276,047 | 276,051
Total liabilities assumed |  |  | (4) |
Total Identifiable Net Assets Acquired | 17,239 |  | 17,239 | 17,763
Total Identifiable Net Assets Acquired |  |  | (524) |
Goodwill Resulting From Merger | 20,812 |  | 20,812 | $ 20,288
Goodwill Resulting From Merger |  |  | 524 |
Total liabilities assumed |  |  | (4) |
Eagle Financial Bancorp, Inc. [Member] |  |  |  |
Cash consideration | 10,173 | $ 10,256 |  |
Common stock (2,042,598 shares issued at $13.99 per share) | 12,187 | 12,891 |  |
Fair value of total consideration transferred | 22,360 | 23,147 |  |
Cash and cash equivalents | 8,029 | 8,029 | 8,029 |
Debt securities, available-for-sale | 698 | 698 | 698 |
Federal Home Loan Bank stock | 4,334 | 4,334 | 4,334 |
Loans, net | 127,700 | 127,700 | 127,700 |
Premises and equipment | 3,427 | 3,427 | 3,427 |
Operating lease right-of-use assets | 48 | 48 | 48 |
Core deposit and other intangibles | 3,760 | 3,760 | 3,760 |
Bank owned life insurance | 3,004 | 3,004 | 3,004 |
Deferred income taxes | 4,368 | 1,813 | 4,368 |
Other assets | 3,072 | 2,590 | 3,072 |
Other assets | 482 |  |  |
Total identifiable assets acquired | 158,440 | 155,403 | 158,440 |
Total identifiable assets acquired | 3,037 |  |  |
Deposits | 132,435 | 132,435 | 132,435 |
Other liabilities | 772 | 773 | 772 |
Total liabilities assumed | 146,255 | 146,256 | 146,255 |
Total liabilities assumed | (1) |  |  |
Total Identifiable Net Assets Acquired | 12,185 | 9,147 | 12,185 |
Total Identifiable Net Assets Acquired | 3,038 |  |  |
Goodwill Resulting From Merger | 10,175 | 14,000 | 10,175 |
Goodwill Resulting From Merger | (3,825) |  |  |
Cash consideration | (83) |  |  |
Common stock (918,128 shares issued at $14.04 per share) | (704) |  |  |
Fair value of total consideration transferred | (787) |  |  |
Deferred income taxes | 2,555 |  |  |
Short-term borrowings | 13,000 | 13,000 | 13,000 |
Operating lease liabilities | 48 | $ 48 | $ 48 |
Other liabilities | (1) |  |  |
Total liabilities assumed | $ (1) |  |  |

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- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to receivables acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
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- Definition Business combinations, short term borrowings. + References No definition available. + Details
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- Definition Value of the stock acquired from federal home loan bank. + References No definition available. + Details
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- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 8 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479637/805-30-30-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 7 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479637/805-30-30-7 + Details
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- Definition Amount of assets acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount of lease obligation assumed in business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount of deferred tax asset attributable to deductible temporary differences and carryforwards acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Amount of liabilities assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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