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Note 3 - Loans (Tables)

3 Months Ended

Mar. 31, 2025

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

		March 31,				December 31,
		2025				2024
Real estate:		(unaudited)
Residential First Mortgage		$	466,177,175			$	472,747,542
Commercial Real Estate			125,783,750				118,008,866
Multi-Family Real Estate			73,465,142				74,152,418
Construction			33,501,463				43,183,657
Commercial and Industrial			5,070,847				6,163,747
Consumer			76,998				80,955
Total loans			704,075,375				714,337,185
Allowance for credit losses			(2,590,950	)			(2,620,949	)
Net loans		$	701,484,425			$	711,716,236

Financing Receivable, Allowance for Credit Loss [Table Text Block]

		Residential First Mortgage				Commercial Real Estate				Multi-Family Real Estate				Construction				Commercial and Industrial				Consumer				Total
Three months ended March 31, 2025
Allowance for credit losses:
Beginning balance		$	1,680,949			$	508,000			$	289,000			$	123,000			$	20,000			$	—			$	2,620,949
Provision for (recovery) of credit losses			(20,064	)			25,874				(10,084	)			(30,288	)			4,340				223				(29,999	)
Loans charged off			—				—				—				—				—				—				—
Recoveries			—				—				—				—				—				—				—
Total ending allowance balance		$	1,660,885			$	533,874			$	278,916			$	92,712			$	24,340			$	223			$	2,590,950

		Residential First Mortgage				Commercial Real Estate				Multi-Family Real Estate				Construction				Commercial and Industrial				Consumer				Total
Three Months Ended March 31, 2024
Allowance for credit losses:
Beginning balance		$	1,851,969			$	437,180			$	317,300			$	157,500			$	22,000			$	—			$	2,785,949
Provision for (recovery) of credit losses			7,380				26,920				400				(33,400	)			(1,300	)			—				—
Loans charged off			—				—				—				—				—				—				—
Recoveries			—				—				—				—				—				—				—
Total ending allowance balance		$	1,859,349			$	464,100			$	317,700			$	124,100			$	20,700			$	—			$	2,785,949

Financing Receivable, Nonaccrual [Table Text Block]

		Nonaccrual loans beginning of period				Nonaccrual loans end of period				Nonaccrual with no Allowance for Credit Loss				Loans Past Due 90 Days or More Still Accruing
March 31, 2025
Residential First Mortgage		$	1,863,957			$	2,250,578			$	2,250,578			$	—
Commercial Real Estate			1,205,025				749,684				749,684				—
Construction			10,893,713				10,893,713				10,893,713				—
Consumer			—				—				—				—
Total		$	13,962,695			$	13,893,975			$	13,893,975			$	—
		Nonaccrual loans beginning of period				Nonaccrual loans end of period				Nonaccrual with no Allowance for Credit Loss				Loans Past Due 90 Days or More Still Accruing
December 31, 2024
Residential First Mortgage		$	1,432,072			$	1,863,957			$	1,863,957			$	—
Commercial Real Estate			450,392				1,205,025				1,205,025			$	—
Construction			10,893,713				10,893,713				10,893,713				—
Consumer			—				—				—				—
Total		$	12,776,177			$	13,962,695			$	13,962,695			$	—

Schedule of Financing Receivable by Collateral [Table Text Block]

March 31, 2025
Portfolio segment		Real estate				Other
Residential First Mortgage		$	2,250,578			$	—
Commercial Real Estate			749,684				—
Multi-Family Real Estate			—				—
Construction			10,893,713				—
Commercial and Industrial			—				—
Other Consumer			—				—
		$	13,893,975			$	—
December 31, 2024
Portfolio segment		Real estate				Other
Residential First Mortgage		$	1,863,957			$	—
Commercial Real Estate			1,205,025				—
Multi-Family Real Estate			—				—
Construction			10,893,713				—
Commercial and Industrial			—				—
Other Consumer			—				—
		$	13,962,695			$	—

Financing Receivable, Past Due [Table Text Block]

										Greater than
		30-59 Days				60-89 Days				89 Days				Total				Loans Not
		Past Due				Past Due				Past Due				Past Due				Past Due				Total
March 31, 2025
Residential First Mortgage		$	1,174,160			$	54,659			$	624,860			$	1,853,679			$	464,323,496			$	466,177,175
Commercial Real Estate			—				—				749,684				749,684				125,034,066				125,783,750
Multi-Family Real Estate			—				—				—				—				73,465,142				73,465,142
Construction			—				—				10,893,713				10,893,713				22,607,750				33,501,463
Commercial and Industrial			—				—				—				—				5,070,847				5,070,847
Consumer			—				—				—				—				76,998				76,998
Total		$	1,174,160			$	54,659			$	12,268,257			$	13,497,076			$	690,578,299			$	704,075,375

										Greater than
		30-59 Days				60-89 Days				89 Days				Total				Loans Not
		Past Due				Past Due				Past Due				Past Due				Past Due				Total
December 31, 2024
Residential First Mortgage		$	119,309			$	1,607,835			$	513,297			$	2,240,441			$	470,507,101			$	472,747,542
Commercial Real Estate			—				—				1,205,025				1,205,025				116,803,841				118,008,866
Multi-Family Real Estate			—				—				—				—				74,152,418				74,152,418
Construction			—				—				10,893,713				10,893,713				32,289,944				43,183,657
Commercial and Industrial			—				—				—				—				6,163,747				6,163,747
Consumer			-				—				—				-				80,955				80,955
Total		$	119,309			$	1,607,835			$	12,612,035			$	14,339,179			$	699,998,006			$	714,337,185

Financing Receivable Credit Quality Indicators [Table Text Block]

		Term Loans by Origination Year
March 31, 2025		2025				2024				2023				2022				2021				Prior				Revolving Loans				Totals
Residential First Mortgage
Pass		$	1,069,334			$	27,818,216			$	20,731,206			$	104,554,548			$	31,351,533			$	138,003,876			$	140,804,020			$	464,332,733
Special Mention			—				—				—				—				—				759,170				601,737				1,360,907
Substandard			—				—				—				—				—				145,119				338,416				483,535
Doubtful			—				—				—				—				—				—				—				—
Total			1,069,334				27,818,216				20,731,206				104,554,548				31,351,533				138,908,165				141,744,173				466,177,175
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Commercial Real Estate
Pass			6,175,404				16,041,293				15,530,386				5,328,601				1,748,074				79,777,004				433,304				125,034,066
Special Mention			—				—				—				—				—				749,684				—				749,684
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			6,175,404				16,041,293				15,530,386				5,328,601				1,748,074				80,526,688				433,304				125,783,750
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Multi-Family Real Estate
Pass			—				—				—				5,177,727				—				6,074,672				62,212,743				73,465,142
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				5,177,727				—				6,074,672				62,212,743				73,465,142
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Construction
Pass			—				—				—				—				—				—				22,607,750				22,607,750
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				10,893,713				10,893,713
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				—				—				—				33,501,463				33,501,463
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Commercial and Industrial
Pass			26,365				2,244,848				184,723				—				—				253,950				2,360,961				5,070,847
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			26,365				2,244,848				184,723				—				0				253,950				2,360,961				5,070,847
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Consumer
Pass			—				—				—				—				—				—				76,998				76,998
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				—				—				—				76,998				76,998
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Total loans		$	7,271,103			$	46,104,357			$	36,446,315			$	115,060,876			$	33,099,607			$	225,763,475			$	240,329,642			$	704,075,375

		Term Loans by Origination Year
December 31, 2024		2024				2023				2022				2021				2020				Prior				Revolving Loans				Totals
Residential First Mortgage
Pass		$	26,742,846			$	20,620,971			$	102,163,479			$	31,658,834			$	25,961,474			$	118,351,367			$	145,384,614			$	470,883,585
Special Mention			—				—				—				—				186,177				593,420				598,461				1,378,058
Substandard			—				—				—				—				—				146,730				339,169				485,899
Doubtful			—				—				—				—				—				—				—				—
Total			26,742,846				20,620,971				102,163,479				31,658,834				26,147,651				119,091,517				146,322,244				472,747,542
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Commercial Real Estate
Pass			14,935,535				11,625,202				5,363,747				2,030,427				42,533,113				38,696,841				1,618,976				116,803,841
Special Mention			—				—				—				—				—				754,633				—				754,633
Substandard			—				—				—				—				—				450,392				—				450,392
Doubtful			—				—				—				—				—				—				—				—
Total			14,935,535				11,625,202				5,363,747				2,030,427				42,533,113				39,901,866				1,618,976				118,008,866
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Multi-Family Real Estate
Pass			—				—				2,262,457				—				—				1,909,140				69,980,821				74,152,418
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				2,262,457				—				—				1,909,140				69,980,821				74,152,418
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Construction
Pass			—				—				—				—				—				—				32,289,944				32,289,944
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				10,893,713				10,893,713
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				—				—				—				43,183,657				43,183,657
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Commercial and Industrial
Pass			2,380,140				196,286				—				—				311,422				—				3,275,899				6,163,747
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			2,380,140				196,286				—				—				311,422				—				3,275,899				6,163,747
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Consumer
Pass			—				—				—				—				—				—				80,955				80,955
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				—				—				—				80,955				80,955
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Total loans		$	44,058,521			$	32,442,459			$	109,789,683			$	33,689,261			$	68,992,186			$	160,902,523			$	264,462,552			$	714,337,185

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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Tabular disclosure of financing receivable on nonaccrual status.

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-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Publisher FASB
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