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Note 7 - Loans Receivable and Credit Disclosures - Activity in Allowance for Loan Losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023 | Dec. 31, 2023
Balance | $ 17,203 |  | $ 16,319 |  | $ 16,776 |  | $ 15,697 |  | $ 15,697
Credit loss expense (benefit) | 369 | [1] | (205) | [2] | 792 | [1] | 80 | [3] |
Recoveries of loans charged-off | 3 |  | 4 |  | 10 |  | 24 |  |
Loans charged-off | (13) |  | 0 |  | (16) |  | (201) |  | (245)
Balance | 17,562 |  | 16,118 |  | 17,562 |  | 16,118 |  | 16,776
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] |  |  |  |  |  |  |  |  |
Balance |  |  |  |  |  |  | 518 |  | 518
Construction Real Estate [Member] |  |  |  |  |  |  |  |  |
Balance | 413 |  | 412 |  | 408 |  | 730 |  | 730
Credit loss expense (benefit) | 151 | [1] | 4 | [2] | 156 | [1] | 81 | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 564 |  | 416 |  | 564 |  | 416 |  | 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 | 3,349 |  | 3,357 |  | 3,333 |  | 3,028 |  | 3,028
Credit loss expense (benefit) | 400 | [1] | (100) | [2] | 414 | [1] | (15) | [3] |
Recoveries of loans charged-off | 1 |  | 1 |  | 3 |  | 3 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 3,750 |  | 3,258 |  | 3,750 |  | 3,258 |  | 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 | 2,584 |  | 2,524 |  | 2,542 |  | 2,493 |  | 2,493
Credit loss expense (benefit) | (373) | [1] | (29) | [2] | (331) | [1] | 26 | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 2,211 |  | 2,495 |  | 2,211 |  | 2,495 |  | 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 | 5,530 |  | 5,033 |  | 5,236 |  | 4,742 |  | 4,742
Credit loss expense (benefit) | (521) | [1] | (35) | [2] | (227) | [1] | (262) | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 5 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 5,009 |  | 4,998 |  | 5,009 |  | 4,998 |  | 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 | 1,226 |  | 1,214 |  | 1,238 |  | 1,625 |  | 1,625
Credit loss expense (benefit) | 333 | [1] | 15 | [2] | 321 | [1] | 2 | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  | 0
Balance | 1,559 |  | 1,229 |  | 1,559 |  | 1,229 |  | 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 | 1,912 |  | 2,014 |  | 1,955 |  | 1,153 |  | 1,153
Credit loss expense (benefit) | 413 | [1] | (142) | [2] | 371 | [1] | 301 | [3] |
Recoveries of loans charged-off | 2 |  | 2 |  | 4 |  | 8 |  |
Loans charged-off | (4) |  | 0 |  | (7) |  | (37) |  | (37)
Balance | 2,323 |  | 1,874 |  | 2,323 |  | 1,874 |  | 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 | 1,710 |  | 1,358 |  | 1,607 |  | 1,705 |  | 1,705
Credit loss expense (benefit) | 5 | [1] | 40 | [2] | 108 | [1] | (82) | [3] |
Recoveries of loans charged-off | 0 |  | 0 |  | 0 |  | 0 |  |
Loans charged-off | 0 |  | 0 |  | 0 |  | (164) |  | (203)
Balance | 1,715 |  | 1,398 |  | 1,715 |  | 1,398 |  | 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 | 479 |  | 407 |  | 457 |  | 221 |  | 221
Credit loss expense (benefit) | (39) | [1] | 42 | [2] | (20) | [1] | 29 | [3] |
Recoveries of loans charged-off | 0 |  | 1 |  | 3 |  | 8 |  |
Loans charged-off | (9) |  | 0 |  | (9) |  | 0 |  | (5)
Balance | $ 431 |  | $ 450 |  | $ 431 |  | 450 |  | 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 $70 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 $69 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 benefit of $46 thousand related to off-balance sheet credit exposures.

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