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Note 5 - Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

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

Description		Total				Level 1				Level 2				Level 3
2023
Assets
Securities available-for-sale
U.S. government treasuries		$	205,513			$	205,513			$	-			$	-
U.S. government agencies			102,649				-				102,649				-
U.S. government mortgage-backed securities			114,126				-				114,126				-
State and political subdivisions			291,860				-				291,860				-
Corporate bonds			74,762				-				74,762				-
Loans receivable			8,596				-				8,596				-
Derivative financial instruments			901				-				901				-
2022
Assets
Securities available-for-sale
U.S. government treasuries		$	207,597			$	207,597			$	-			$	-
U.S. government agencies			100,933				-				100,933				-
U.S. government mortgage-backed securities			116,741				-				116,741				-
State and political subdivisions			286,003				-				286,003				-
Corporate bonds			75,164				-				75,164				-
Loans receivable			8,494				-				8,494				-
Derivative financial instruments			1,096				-				1,096				-

Fair Value Measurements, Nonrecurring [Table Text Block]

Description		Total				Level 1				Level 2				Level 3
2023
Loans receivable		$	323			$	-			$	-			$	323
2022
Loans receivable		$	304			$	-			$	-			$	304

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

		2023
		Estimated			Valuation			Range
		Fair Value			Techniques	Unobservable Inputs		(Average)
Loans receivable		$	323		Evaluation of collateral	Estimation of value			NM*

		2022
		Estimated			Valuation			Range
		Fair Value			Techniques	Unobservable Inputs		(Average)
Loans receivable		$	304		Evaluation of collateral	Estimation of value			NM*

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

			2023								2022
	Fair Value						Estimated								Estimated
	Hierarchy		Carrying				Fair				Carrying				Fair
	Level		Amount				Value				Amount				Value
Financial assets:
Cash and cash equivalents	Level 1		$	87,186			$	87,186			$	27,884			$	27,884
Interest-bearing time deposits	Level 1			13,923				13,388				14,669				14,340
Securities available-for-sale	See previous table			788,910				788,910				786,438				786,438
FHLB and FRB stock	Level 2			3,328				3,328				4,613				4,613
Loans receivable, net	Level 2			1,224,045				1,171,316				1,226,011				1,170,948
Loans held for sale	Level 2			313				313				154				154
Accrued income receivable	Level 1			10,594				10,594				11,275				11,275
Derivative financial instruments	Level 2			901				901				1,096				1,096
Financial liabilities:
Deposits	Level 2		$	1,896,793			$	1,895,015			$	1,897,957			$	1,895,473
Securities sold under agreements to repurchase	Level 1			46,202				46,202				40,676				40,676
Other borrowings	Level 2			78,550				77,960				39,120				38,991
Accrued interest payable	Level 1			1,102				1,102				666				666

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.

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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).

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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).

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

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