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Note 5 - Qualified Affordable Housing Project Investment (Details Textual) - USD ($) | 3 Months Ended |
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023
Investment Program, Proportional Amortization Method, Applied, Amortization Expense | $ 72,000 | $ 89,000 |
Investment Program, Proportional Amortization Method, Elected, Income Tax Credit and Other Income Tax Benefit, before Amortization Expense | 102,000 | $ 104,000 |
Other Assets [Member] |  |  |
Investments | 1,800,000 |  | $ 1,900,000
Other Liabilities [Member] |  |  |
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments | $ 168,000 |  | $ 168,000

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- Definition Amount, before amortization expense, of income tax credit and other tax benefit generated by investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/323-740-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A + Details
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