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Note 7 - Loans Receivable and Credit Disclosures - Activity in Allowance for Loan Losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023
Balance | $ 16,952 |  | $ 16,269 |  | $ 16,776 |  | $ 15,697 |  | $ 15,697
Credit loss expense (benefit) 1 | 251 | [1] | 73 | [2] | 423 | [1] | 285 | [3] |
Recoveries of loans charged-off | 3 |  | 10 |  | 7 |  | 20 |  |
Loans charged-off | (3) |  | (33) |  | (3) |  | (201) |  | (245)
Balance | 17,203 |  | 16,319 |  | 17,203 |  | 16,319 |  | 16,776
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | 518 |  | 518
Construction Real Estate [Member] |  |  |  |  |  |  |  |  |
Balance | 453 |  | 391 |  | 408 |  | 730 |  | 730
Credit loss expense (benefit) 1 | (40) | [1] | 21 | [2] | 5 | [1] | 77 | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 413 |  | 412 |  | 413 |  | 412 |  | 408
Construction Real Estate [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | (395) |  | (395)
Family Residential Real Estate 1-4 [Member] |  |  |  |  |  |  |  |  |
Balance | 3,309 |  | 3,288 |  | 3,333 |  | 3,028 |  | 3,028
Credit loss expense (benefit) 1 | 39 | [1] | 68 | [2] | 14 | [1] | 85 | [3] |
Recoveries of loans charged-off | 1 |  | 1 |  | 2 |  | 2 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 3,349 |  | 3,357 |  | 3,349 |  | 3,357 |  | 3,333
Family Residential Real Estate 1-4 [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | 242 |  | 242
Multifamily [Member] |  |  |  |  |  |  |  |  |
Balance | 2,537 |  | 2,568 |  | 2,542 |  | 2,493 |  | 2,493
Credit loss expense (benefit) 1 | 47 | [1] | (44) | [2] | 42 | [1] | 55 | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 2,584 |  | 2,524 |  | 2,584 |  | 2,524 |  | 2,542
Multifamily [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | (24) |  | (24)
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Balance | 5,494 |  | 5,206 |  | 5,236 |  | 4,742 |  | 4,742
Credit loss expense (benefit) 1 | 36 | [1] | (173) | [2] | 294 | [1] | (227) | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 5 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 5,530 |  | 5,033 |  | 5,530 |  | 5,033 |  | 5,236
Commercial Real Estate Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | 513 |  | 513
Agriculture Real Estate [Member] |  |  |  |  |  |  |  |  |
Balance | 1,221 |  | 1,218 |  | 1,238 |  | 1,625 |  | 1,625
Credit loss expense (benefit) 1 | 5 | [1] | (4) | [2] | (12) | [1] | (13) | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 1,226 |  | 1,214 |  | 1,226 |  | 1,214 |  | 1,238
Agriculture Real Estate [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | (398) |  | (398)
Commercial Portfolio Segment [Member] |  |  |  |  |  |  |  |  |
Balance | 1,913 |  | 1,784 |  | 1,955 |  | 1,153 |  | 1,153
Credit loss expense (benefit) 1 | 1 | [1] | 260 | [2] | (42) | [1] | 443 | [3] |
Recoveries of loans charged-off | 1 |  | 3 |  | 2 |  | 6 |  |
Loans charged-off | (3) |  | (33) |  | (3) |  | (37) |  | (37)
Balance | 1,912 |  | 2,014 |  | 1,912 |  | 2,014 |  | 1,955
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | 449 |  | 449
Agriculture [Member] |  |  |  |  |  |  |  |  |
Balance | 1,588 |  | 1,392 |  | 1,607 |  | 1,705 |  | 1,705
Credit loss expense (benefit) 1 | 122 | [1] | (34) | [2] | 103 | [1] | (122) | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | (164) |  | (203)
Balance | 1,710 |  | 1,358 |  | 1,710 |  | 1,358 |  | 1,607
Agriculture [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | (61) |  | (61)
Consumer and Other [Member] |  |  |  |  |  |  |  |  |
Balance | 437 |  | 422 |  | 457 |  | 221 |  | 221
Credit loss expense (benefit) 1 | 41 | [1] | (21) | [2] | 19 | [1] | (13) | [3] |
Recoveries of loans charged-off | 1 |  | 6 |  | 3 |  | 7 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | (5)
Balance | $ 479 |  | $ 407 |  | $ 479 |  | 407 |  | 457
Consumer and Other [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | $ 192 |  | $ 192
[1] | The difference in the credit loss expense reported herein as compared to the Consolidated Statements of Income is associated with the credit loss benefit of $69 thousand related to off-balance sheet credit exposures.
[2] | The difference in the credit loss expense reported herein as compared to the Consolidated Statements of Income is associated with the credit loss benefit of $40 thousand related to off-balance sheet credit exposures.
[3] | The difference in the credit loss expense reported herein as compared to the Consolidated Statements of Income is associated with the credit loss expense of $23 thousand related to off-balance sheet credit exposures.

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