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Note 4 -Loans - Activity In The Allowance For Credit Losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023
Balance | $ 11,270 | $ 7,956 | $ 10,525 | $ 5,646 | $ 5,646
Provision for (recovery of) credit losses | 681 | 10 | 538 | 173 |
Losses charged off | (122) | (59) | (286) | (144) |
Recoveries | $ 38 | $ 25 | $ 139 | $ 61 |
Ratio of net charge-offs to average loans | 0.02% | 0.01% | 0.01% | 0.01% |
Balance | $ 11,867 | $ 7,932 | $ 11,867 | $ 7,932 | 10,525
Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | 2,196 | 2,196
Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 188 |  |
Provision for (recovery of) credit losses | 0 |  | 763 |  |
Commercial and Industrial Portfolio Segment [Member] |  |  |  |  |
Balance | 1,568 | 1,065 | 1,039 | 1,300 | 1,300
Provision for (recovery of) credit losses | (214) | 2 | 163 | 294 |
Losses charged off | (22) | 0 | (22) | (15) | (15)
Recoveries | $ 0 | $ 0 | $ 0 | $ 0 |
Ratio of net charge-offs to average loans | 0.07% | 0.00% | 0.02% | 0.02% |
Balance | $ 1,332 | $ 1,067 | $ 1,332 | $ 1,067 | 1,039
Commercial and Industrial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | (512) | (512)
Commercial and Industrial Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 101 |  |
Provision for (recovery of) credit losses | 0 |  | 51 |  |
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |
Balance | 6,228 | 5,023 | 5,414 | 3,609 | 3,609
Provision for (recovery of) credit losses | 258 | (70) | 818 | (96) |
Losses charged off | 0 | 0 | 0 | 0 | 0
Recoveries | $ 0 | $ 0 | $ 0 | $ 0 |
Ratio of net charge-offs to average loans | 0.00% | 0.00% | 0.00% | 0.00% |
Balance | $ 6,486 | $ 4,953 | $ 6,486 | $ 4,953 | 5,414
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | 1,440 | 1,440
Commercial Real Estate Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 8 |  |
Provision for (recovery of) credit losses | 0 |  | 246 |  |
Residential Portfolio Segment [Member] |  |  |  |  |
Balance | 3,222 | 1,326 | 3,816 | 624 | 624
Provision for (recovery of) credit losses | 572 | 125 | (576) | (9) |
Losses charged off | 0 | (4) | 0 | (4) | (4)
Recoveries | $ 0 | $ 0 | $ 9 | $ 0 |
Ratio of net charge-offs to average loans | 0.00% | 0.01% | 0.00% | 0.00% |
Balance | $ 3,794 | $ 1,447 | $ 3,794 | $ 1,447 | 3,816
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | 836 | 836
Residential Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 79 |  |
Provision for (recovery of) credit losses | 0 |  | 466 |  |
Consumer Portfolio Segment [Member] |  |  |  |  |
Balance | 212 | 535 | 238 | 86 | 86
Provision for (recovery of) credit losses | 0 | (75) | (32) | (66) |
Losses charged off | 0 | (1) | (43) | (10) | (83)
Recoveries | $ 19 | $ 1 | $ 68 | $ 4 |
Ratio of net charge-offs to average loans | (0.34%) | 0.00% | (0.14%) | 0.03% |
Balance | $ 231 | $ 460 | $ 231 | $ 460 | 238
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | 446 | 446
Consumer Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 0 |  |
Provision for (recovery of) credit losses | 0 |  | 0 |  |
Agricultural Portfolio [Member] |  |  |  |  |
Balance | 38 | 5 | 18 | 22 | 22
Provision for (recovery of) credit losses | 41 | 0 | 61 | (8) |
Losses charged off | (57) | 0 | (57) | 0 | 0
Recoveries | $ 0 | $ 0 | $ 0 | $ 0 |
Ratio of net charge-offs to average loans | 1.82% | 0.00% | 0.63% | 0.00% |
Balance | $ 22 | $ 5 | $ 22 | $ 5 | 18
Agricultural Portfolio [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | (9) | (9)
Agricultural Portfolio [Member] | Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 0 |  |
Provision for (recovery of) credit losses | 0 |  | 0 |  |
Other Loans [Member] |  |  |  |  |
Balance | 2 | 2 | 0 | 5 | 5
Provision for (recovery of) credit losses | 24 | 28 | 104 | 58 |
Losses charged off | (43) | (54) | (164) | (115) | (166)
Recoveries | $ 19 | $ 24 | $ 62 | $ 57 |
Ratio of net charge-offs to average loans | 26.19% | 154.44% | 61.65% | 106.23% |
Balance | $ 2 | $ 0 | $ 2 | $ 0 | 0
Other Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |
Balance |  |  |  | $ (5) | $ (5)
Other Loans [Member] | Eagle Financial Bancorp, Inc. [Member] |  |  |  |  |
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans | 0 |  | 0 |  |
Provision for (recovery of) credit losses | $ 0 |  | $ 0 |  |

X
- Definition Percentage of writeoff after recovery to average financing receivables outstanding. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (4) -Publisher SEC + Details
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