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Note 7 - Fair Value (Tables)

3 Months Ended

Mar. 31, 2025

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

		Fair Value Measurements Using
		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Fair Value
March 31, 2025
Securities:
Municipal securities		$	—			$	706			$	—			$	706
U.S. Treasury Bills and Notes			342,855				—				—				342,855
U.S. government-sponsored agencies			—				9,981				—				9,981
Mortgage-backed securities - residential			—				2,800				—				2,800
Collateralized mortgage obligations - residential			—				823				—				823
		$	342,855			$	14,310			$	—			$	357,165
December 31, 2024
Securities:
Municipal securities		$	—			$	706			$	—			$	706
U.S. Treasury Bills and Notes			246,290				—				—				246,290
U.S. government-sponsored agencies			—				109,773				—				109,773
Mortgage-backed securities - residential			—				2,911				—				2,911
Collateralized mortgage obligations - residential			—				850				—				850
		$	246,290			$	114,240			$	—			$	360,530

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

						Fair Value Measurements at March 31, 2025 Using:
		Carrying Amount				Level 1				Level 2				Level 3				Total
Financial assets
Cash and cash equivalents		$	144,403			$	143,436			$	967			$	—			$	144,403
Interest-bearing time deposits in other financial institutions			33,862				—				33,862				—				33,862
Securities			357,165				342,855				14,310				—				357,165
Loans receivable, net of allowance for credit losses			841,055				—				—				798,798				798,798
FHLB and FRB stock			7,490				—				—				—				N /A
Accrued interest receivable			5,327				591				442				4,294				5,327
Financial liabilities
Certificates of deposit			238,892				—				237,708				—				237,708
Borrowings			15,000				—				15,022				—				15,022
Subordinated notes			18,253				—				17,020				—				17,020

						Fair Value Measurements at December 31, 2024 Using:
		Carrying Amount				Level 1				Level 2				Level 3				Total
Financial assets
Cash and cash equivalents		$	84,829			$	84,399			$	430			$	—			$	84,829
Interest-bearing time deposits in other financial institutions			34,156				—				34,156				—				34,156
Securities			360,530				246,290				114,240				—				360,530
Loans receivable, net of allowance for credit losses			887,586				—				—				845,303				845,303
FHLB and FRB stock			7,490				—				—				—				N /A
Accrued interest receivable			6,401				158				1,452				4,791				6,401
Financial liabilities
Certificates of deposit			234,979				—				233,639				—				233,639
Borrowings			20,000				—				19,990				—				19,990
Subordinated notes			18,736				—				17,571				—				17,571

X

- Definition

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

+ References

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-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-SubTopic 10
-Topic 825
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482881/825-10-55-10

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147482907/825-10-50-13

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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-11

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, 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).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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-Topic 820
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-Paragraph 2
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-Publisher FASB
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