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Note 16 - Company Only Condensed Financial Information | 12 Months Ended
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Dec. 31, 2022
Notes to Financial Statements |
Condensed Financial Information of Parent Company Only Disclosure [Text Block] | NOTE 16 – COMPANY ONLY CONDENSED FINANCIAL INFORMATION Condensed financial information of BankFinancial Corporation as of December 31, 2022 and 2021 and for the two years then ended are as follows: Condensed Statements of Financial Condition
|  | December 31, |
|  | 2022 |  |  | 2021 |
Assets |  |  |  |  |  |  |  |
Cash in subsidiary |  | $ | 8,512 |  |  | $ | 8,211 |
Investment in subsidiary |  |  | 160,446 |  |  |  | 166,856 |
Deferred tax asset |  |  | 595 |  |  |  | 587 |
Other assets |  |  | 1,868 |  |  |  | 1,502 |
|  | $ | 171,421 |  |  | $ | 177,156 |
Liabilities and Stockholders' Equity |  |  |  |  |  |  |  |
Subordinated notes, net of unamortized issuance costs |  | $ | 19,634 |  |  | $ | 19,590 |
Accrued expenses and other liabilities |  |  | 116 |  |  |  | 100 |
Total stockholders’ equity |  |  | 151,671 |  |  |  | 157,466 |
|  | $ | 171,421 |  |  | $ | 177,156 |
Condensed Statements of Operations
|  | For the years ended December 31, |
|  | 2022 |  |  | 2021 |
Dividends from subsidiary |  | $ | 12,500 |  |  | $ | 3,500 |
Interest expense |  |  | 794 |  |  |  | 567 |
Other expense |  |  | 1,619 |  |  |  | 1,595 |
Income before income tax and undistributed subsidiary excess distributions |  |  | 10,087 |  |  |  | 1,338 |
Income tax benefit |  |  | (625 | ) |  |  | (761 | )
Income before equity in undistributed subsidiary excess distributions |  |  | 10,712 |  |  |  | 2,099 |
Equity in undistributed subsidiary (excess distributions) |  |  | (218 | ) |  |  | 5,311 |
Net income |  | $ | 10,494 |  |  | $ | 7,410 |
Condensed Statements of Cash Flows
|  | For the years ended December 31, |
|  | 2022 |  |  | 2021 |
Cash flows from operating activities |  |  |  |  |  |  |  |
Net income |  | $ | 10,494 |  |  | $ | 7,410 |
Adjustments: |  |  |  |  |  |  |  |
Amortization |  |  | 44 |  |  |  | 31 |
Equity in undistributed subsidiary excess distributions |  |  | 218 |  |  |  | (5,311 | )
Change in other assets |  |  | (374 | ) |  |  | (1,038 | )
Change in accrued expenses and other liabilities |  |  | 16 |  |  |  | (695 | )
Net cash from operating activities |  |  | 10,398 |  |  |  | 397 |
Cash flows used in financing activities |  |  |  |  |  |  |  |
Proceeds from issuance of subordinated notes |  |  | — |  |  |  | 20,000 |
Costs paid for issuance of subordinated notes |  |  | — |  |  |  | (441 | )
Repurchase and retirement of common stock |  |  | (4,866 | ) |  |  | (17,122 | )
Cash dividends paid on common stock |  |  | (5,231 | ) |  |  | (5,619 | )
Net cash used in financing activities |  |  | (10,097 | ) |  |  | (3,182 | )
Net change in cash in subsidiary |  |  | 301 |  |  |  | (2,785 | )
Beginning cash in subsidiary |  |  | 8,211 |  |  |  | 10,996 |
Ending cash in subsidiary |  | $ | 8,512 |  |  | $ | 8,211 |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(Schedule I)) -URI https://asc.fasb.org/extlink&oid=126898705&loc=d3e5864-122674 Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI https://asc.fasb.org/extlink&oid=126929396&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690 + Details
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