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Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

										As Reported Under
(Dollars in thousands)		Pre-ASC 326 Adoption				Impact of ASC 326				ASC 326
Allowance for credit losses		December 31, 2022				Adoption				January 1, 2023
Residential real estate		$	3,021			$	2,223			$	5,244
Home equity			410				128				538
Commercial real estate			5,784				1,446				7,230
Construction and land development			1,253				1,735				2,988
Multifamily			1,007				141				1,148
Farmland			-				-				-
Commercial business			1,365				325				1,690
Consumer			57				22				79
Manufactured homes			-				112				112
Government			-				55				55
Total allowance for credit losses on loans		$	12,897			$	6,187			$	19,084
Accrued expenses and other liabilities			-				3,108				3,108
Total allowance for credit losses		$	12,897			$	9,295			$	22,192

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