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Note 9 - Regulatory Matters | 3 Months Ended
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Mar. 31, 2026
Notes to Financial Statements |
Regulatory Capital Requirements under Banking Regulations [Text Block] | NOTE 9 – REGULATORY MATTERS The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Capital adequacy guidelines and prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weighting and other factors. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Management believes, as of March 31, 2026, that the Bank meets all capital adequacy requirements to which it is subject. As of March 31, 2026, the most recent notification from the FDIC categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier 1 risk-based, Common Equity Tier 1 risk-based and Tier 1 leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the Bank’s category. The Bank’s actual capital amounts and ratios are presented in the table as of the dates indicated:
|  |  |  |  |  |  |  |  |  | Minimum For Capital |  |  | Minimum To Be Well |
|  |  |  |  |  |  |  |  |  | Adequacy Purposes |  |  | Capitalized Under |
|  |  |  |  |  |  |  |  |  | Plus Capital |  |  | Prompt Corrective |
|  | Actual |  |  | Conservation Buffer |  |  | Action Provisions |
|  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |  |  | Amount |  |  | Ratio |
|  |  |  |  |  |  |  |  |  | (dollars in thousands) |  |  |  |  |  |  |  |  |
As of March 31, 2026 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total Capital (to Risk Weighted Assets) |  | $ | 169,318 |  |  |  | 14.55 | % |  | $ | 122,171 |  |  |  | 10.50 | % |  | $ | 116,353 |  |  |  | 10.00 | %
Tier 1 Capital (to Risk Weighted Assets) |  |  | 158,199 |  |  |  | 13.60 | % |  |  | 98,900 |  |  |  | 8.50 | % |  |  | 93,082 |  |  |  | 8.00 | %
Common Equity Tier 1 Capital (to Risk Weighted Assets) |  |  | 158,199 |  |  |  | 13.60 | % |  |  | 81,447 |  |  |  | 7.00 | % |  |  | 75,629 |  |  |  | 6.50 | %
Tier 1 Capital (to Average Assets) |  |  | 158,199 |  |  |  | 9.83 | % |  |  | 64,365 |  |  |  | 4.00 | % |  |  | 80,456 |  |  |  | 5.00 | %
As of December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total Capital (to Risk Weighted Assets) |  | $ | 165,616 |  |  |  | 14.29 | % |  | $ | 121,710 |  |  |  | 10.50 | % |  | $ | 115,914 |  |  |  | 10.00 | %
Tier 1 Capital (to Risk Weighted Assets) |  |  | 154,650 |  |  |  | 13.34 | % |  |  | 98,527 |  |  |  | 8.50 | % |  |  | 92,731 |  |  |  | 8.00 | %
Common Equity Tier 1 Capital (to Risk Weighted Assets) |  |  | 154,650 |  |  |  | 13.34 | % |  |  | 81,140 |  |  |  | 7.00 | % |  |  | 75,344 |  |  |  | 6.50 | %
Tier 1 Capital (to Average Assets) |  |  | 154,650 |  |  |  | 9.86 | % |  |  | 62,736 |  |  |  | 4.00 | % |  |  | 78,420 |  |  |  | 5.00 | %

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- Definition The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1H -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1H Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1H -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1H Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1H -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1H Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1F Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1D Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1H -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1H Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1H -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1H Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147477270/942-505-50-1A + Details
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