XML 39 R27.htm IDEA: XBRL DOCUMENT v3.25.2

Note 6 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2025

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

						Fair Value Measurements at June 30, 2025
Description		Balance as of June 30, 2025				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
Assets:
Securities available for sale
U.S. Treasury securities		$	38,807			$	—			$	38,807			$	—
U.S. agency and mortgage-backed securities			94,660				—				94,660				—
Obligations of states and political subdivisions			54,112				—				54,112				—
Total securities available for sale		$	187,579			$	—			$	187,579			$	—
Derivatives - cash flow hedges			2,363				—				2,363				—
Total assets		$	189,942			$	—			$	189,942			$	—

						Fair Value Measurements at December 31, 2024
Description		Balance as of December 31, 2024				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
Assets:
Securities available for sale
U.S. Treasury securities		$	11,688			$	—			$	11,688			$	—
U.S. agency and mortgage-backed securities			98,039				—				98,039				—
Obligations of states and political subdivisions			54,120				—				54,120				—
Total securities available for sale		$	163,847			$	—			$	163,847			$	—
Derivatives - cash flow hedges			2,690				—				2,690				—
Total assets		$	166,537			$	—			$	166,537			$	—

Fair Value Measurements, Nonrecurring [Table Text Block]

						Fair Value Measurements at December 31, 2024
Description		Balance as of December 31, 2024				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
Other real estate owned		$	53			$	—			$	—			$	53

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

		Quantitative information about Level 3 Fair Value Measurements for December 31, 2024
		Fair Value			Valuation Technique		Unobservable Input		Range (Weighted Average) (1)
Other real estate owned		$	53		Property appraisals		Selling cost			10.00	%

Fair Value, by Balance Sheet Grouping [Table Text Block]

						Fair Value Measurements at June 30, 2025 Using
		Carrying Amount				Quoted Prices in Active Markets for Identical Assets Level 1				Significant Other Observable Inputs Level 2				Significant Unobservable Inputs Level 3				Fair Value
Financial Assets
Cash and interest-bearing deposits in banks		$	194,315			$	194,315			$	—			$	—			$	194,315
Securities available for sale			187,579				—				187,579				—				187,579
Securities held to maturity			106,430				—				97,631				—				97,631
Restricted securities			5,624				—				5,624				—				5,624
Loans held for sale			415				—				415				—				415
Loans, net			1,427,836				—				—				1,397,172				1,397,172
Bank owned life insurance			38,367				—				38,367				—				38,367
Accrued interest receivable			6,143				—				6,143				—				6,143
Derivatives - cash flow hedges			2,363				—				2,363				—				2,363
Financial Liabilities
Deposits		$	1,803,166			$	—			$	1,441,861			$	358,027			$	1,799,888
Other borrowings			25,000				—				24,953				—				24,953
Subordinated debt			21,148				—				—				19,668				19,668
Junior subordinated debt			9,279				—				—				8,510				8,510
Accrued interest payable			1,762				—				1,762				—				1762

						Fair Value Measurements at December 31, 2024 Using
		Carrying Amount				Quoted Prices in Active Markets for Identical Assets Level 1				Significant Other Observable Inputs Level 2				Significant Unobservable Inputs Level 3				Fair Value
Financial Assets
Cash and interest-bearing deposits in banks		$	162,874			$	162,874			$	—			$	—			$	162,874
Securities available for sale			163,847				—				163,847				—				163,847
Securities held to maturity			109,741				—				109,741				—				109,741
Restricted securities			3,741				—				3,741				—				3,741
Loans held for sale			409				—				409				—				409
Loans, net			1,450,195				—				—				1,408,574				1,408,574
Bank owned life insurance			37,873				—				37,873				—				37,873
Accrued interest receivable			6,020				—				6,020				—				6,020
Derivatives - cash flow hedges			2,690				—				2,690				—				2,690
Financial Liabilities
Deposits		$	1,803,778			$	—			$	1,445,033			$	356,824			$	1,801,857
Subordinated debt			21,176				—				—				23,596				23,596
Junior subordinated debt			9,279				—				—				12,310				12,310
Accrued interest payable			964				—				964				—				964

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-103

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 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

Name:	us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-SubTopic 10
-Topic 825
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-10

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-13

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-12

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

+ Details

Name:	us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration