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Note 2 - Business Combination - Schedule of Business Acquisitions (Details) - USD ($) $ in Thousands | Jun. 01, 2024 | Mar. 31, 2025 | Dec. 31, 2024
--- | --- | --- | ---
Goodwill |  |  | $ 10,718 | $ 10,718
Frontier Community Bank [Member] |  |  |  |
Stock consideration(1) | [1] | $ 14,299 |  |
Cash consideration (2) | [2] | 2,050 |  |
Total purchase price consideration |  | 16,349 |  |
Cash and cash equivalents |  | 8,934 |  |
Securities |  | 9,320 |  |
Deferred fees and costs on loans |  | 0 |  |
Allowance for credit losses on loans |  | 0 |  |
Premises and equipment |  | 3,452 |  |
Core deposit intangible |  | 2,100 |  |
Other assets |  | 5,964 |  |
Total identifiable assets acquired |  | 148,513 |  |
Deposits |  | 129,717 |  |
Borrowings |  | 5,230 |  |
Other liabilities |  | 2,091 |  |
Total identifiable liabilities assumed |  | 137,038 |  |
Fair value of net assets acquired |  | 11,475 |  |
Goodwill |  | 4,874 |  |
Frontier Community Bank [Member] | Loans in Process [Member] |  |  |  |
Loans, gross |  | 539 |  |
Frontier Community Bank [Member] | Performing Financial Instruments [Member] |  |  |  |
Loans, gross |  | 107,869 |  |
Frontier Community Bank [Member] | Reported by FCB [Member] |  |  |  |
Cash and cash equivalents |  | 8,993 |  |
Securities |  | 9,325 |  |
Deferred fees and costs on loans |  | 34 |  |
Allowance for credit losses on loans |  | (881) |  |
Premises and equipment |  | 3,003 |  |
Core deposit intangible |  | 0 |  |
Other assets |  | 4,998 |  |
Total identifiable assets acquired |  | 152,757 |  |
Deposits |  | 130,323 |  |
Borrowings |  | 5,250 |  |
Other liabilities |  | 1,960 |  |
Total identifiable liabilities assumed |  | 137,533 |  |
Frontier Community Bank [Member] | Reported by FCB [Member] | Loans in Process [Member] |  |  |  |
Loans, gross |  | 539 |  |
Frontier Community Bank [Member] | Reported by FCB [Member] | Performing Financial Instruments [Member] |  |  |  |
Loans, gross |  | 115,589 |  |
Frontier Community Bank [Member] | Scenario, Adjustment [Member] |  |  |  |
Cash and cash equivalents |  | (59) |  |
Securities |  | (5) |  |
Deferred fees and costs on loans |  | (34) |  |
Allowance for credit losses on loans |  | 881 |  |
Premises and equipment |  | 449 |  |
Core deposit intangible |  | 2,100 |  |
Other assets |  | 966 |  |
Total identifiable assets acquired |  | (4,244) |  |
Deposits |  | (606) |  |
Borrowings |  | (20) |  |
Other liabilities |  | 131 |  |
Total identifiable liabilities assumed |  | (495) |  |
Frontier Community Bank [Member] | Scenario, Adjustment [Member] | Loans in Process [Member] |  |  |  |
Loans, gross |  | 0 |  |
Frontier Community Bank [Member] | Scenario, Adjustment [Member] | Performing Financial Instruments [Member] |  |  |  |
Loans, gross |  | (7,720) |  |
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |  |
Loans, gross |  | 10,335 |  |
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Reported by FCB [Member] |  |  |  |
Loans, gross |  | 11,157 |  |
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Scenario, Adjustment [Member] |  |  |  |
Loans, gross |  | $ (822) |  |
[1] | The Company issued 464,855 shares of its common stock valued at $30.76 per share, which was the closing price of the Company’s common stock on May 31, 2024, the last day of trading prior to the consummation of the acquisition.
[2] | Cash consideration was paid for shareholder elections, fractional shares and to settle outstanding vested stock options. The merger agreement provided for up to 10% of consideration to be paid in cash of $14.48 per FCB common share, at the shareholders’ election. Payments for shareholder elections and fractional shares totaled $1,769. Outstanding and vested options were settled at the difference between $14.48 and the strike price and totaled $281. (3) The Company kept the measurement of goodwill open until December 31, 2024 in order to reflect any adjustments to the fair value of assets acquired and liabilities assumed that arose during the Company’s final review procedures. The Company recorded a small measurement period adjustment to goodwill between the acquisition date and December 31, 2024. For more information, please refer to the Company’s 2024 Form 10-K, Note 17: Goodwill and Other Intangibles.

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