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Note 7 - Stock Compensation Plans (Details Textual) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | May 11, 2023 | May 10, 2023
Board of Directors [Member] |  |  |  |  |  |  |  |
Share-Based Payment Arrangement, Expense | $ 202 |  |  | $ 130 | $ 402 | $ 481 |  |
Restricted Stock Units (RSUs) [Member] |  |  |  |  |  |  |  |
Share-Based Payment Arrangement, Expense | 72 |  |  | $ 56 | $ 279 | $ 247 |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) |  | 10,000 | 13,727 |  | 23,727 |  |  |
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount | $ 422 |  |  |  | $ 422 |  |  |
Restricted Stock Units (RSUs) [Member] | Vesting Immediately [Member] |  |  |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) |  |  | 4,580 |  |  |  |  |
Restricted Stock Units (RSUs) [Member] | Vesting One Half Each Year for Two Years [Member] |  |  |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) |  |  | 9,147 |  |  |  |  |
Restricted Stock Units (RSUs) [Member] | Vesting in February 2025 [Member] |  |  |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) |  | 4,000 |  |  |  |  |  |
Restricted Stock Units (RSUs) [Member] | Vesting on a Three Year Schedule [Member] |  |  |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) |  | 6,000 |  |  |  |  |  |
First National Corporation 2023 Stock Incentive Plan [Member] |  |  |  |  |  |  |  |
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares) |  |  |  |  |  |  | 325,000 | 325,000

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- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition Amount of cost to be recognized for nonvested award under share-based payment arrangement. Excludes share and unit options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(01) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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