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Note 9 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
Current federal tax expense |  | $ | 2,636 |  |  | $ | 2,383 |
Deferred federal tax expense (benefit) |  |  | 704 |  |  |  | (884 | )
Total federal income tax expense |  | $ | 3,340 |  |  | $ | 1,499 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
|  | Amount |  | Percent |  |  | Amount |  | Percent |
Computed “expected” income tax expense |  | $ | 4,025 |  |  | 21.00 | % |  | $ | 1,916 |  |  | 21.00 | %
Nondeductible or nontaxable items |  |  |  |  |  |  |  |  |  |
Tax-exempt interest income |  |  | (790 | ) |  | (4.12 | )% |  |  | (766 | ) |  | (8.40 | )%
Nondeductible interest expense |  |  | 244 |  |  | 1.27 | % |  |  | 291 |  |  | 3.19 | %
BOLI income |  |  | (251 | ) |  | (1.31 | )% |  |  | (234 | ) |  | (2.57 | )%
Amortization of municipal bond premiums |  |  | 98 |  |  | 0.51 | % |  |  | 99 |  |  | 1.09 | %
Nondeductible merger related expenses |  |  | - |  |  | - |  |  |  | 190 |  |  | 2.08 | %
Other, net (1) |  |  | 14 |  |  | 0.07 | % |  |  | 3 |  |  | 0.03 | %
Reported income tax expense |  | $ | 3,340 |  |  | 17.43 | % |  | $ | 1,499 |  |  | 16.43 | %
(1) Other differences stem primarily from dividends paid to the Company's employee stock ownership program.
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Allowance for credit losses and deferred fees and costs |  | $ | 2,334 |  |  | $ | 2,407 |
Deferred compensation and other liabilities |  |  | 1,074 |  |  |  | 1,171 |
Net unrealized loss on securities available for sale |  |  | 10,889 |  |  |  | 16,506 |
Accrued expense |  |  | - |  |  |  | 2 |
Lease accounting |  |  | 391 |  |  |  | 275 |
Unvested stock-based compensation |  |  | 13 |  |  |  | 5 |
Fair value adjustments to acquired assets |  |  | 1,165 |  |  |  | 1,562 |
Net operating loss of FCB, acquired |  |  | 115 |  |  |  | 130 |
Total deferred tax assets |  | $ | 15,981 |  |  | $ | 22,058 |
Deferred tax liabilities: |  |  |  |  |  |
Defined benefit pension plan |  | $ | (343 | ) |  |  | (87 | )
Premises and equipment |  |  | (851 | ) |  |  | (857 | )
Goodwill |  |  | (1,228 | ) |  |  | (1,228 | )
Core deposit intangibles |  |  | (313 | ) |  |  | (391 | )
Defined benefit pension plan, prepaid portion |  |  | (2,790 | ) |  |  | (2,674 | )
Lease accounting |  |  | (384 | ) |  |  | (269 | )
Discount accretion of securities |  |  | (159 | ) |  |  | (175 | )
Total deferred tax liabilities |  |  | (6,068 | ) |  |  | (5,681 | )
Net deferred tax assets |  | $ | 9,913 |  |  | $ | 16,377 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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