XML 30 R20.htm IDEA: XBRL DOCUMENT v3.25.3

Note 4 - Loans (Tables)

9 Months Ended

Sep. 30, 2025

Notes Tables

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

		September 30,				December 31,
		2025				2024
Real estate:		(unaudited)
Residential First Mortgage		$	449,596,294			$	472,747,542
Commercial Real Estate			122,811,801				118,008,866
Multi-Family Real Estate			70,364,169				74,152,418
Construction			25,231,859				43,183,657
Commercial and Industrial			3,703,476				6,163,747
Consumer			64,336				80,955
Total loans			671,771,935				714,337,185
Allowance for credit losses			(2,540,950	)			(2,620,949	)
Net loans		$	669,230,985			$	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 September 30, 2025
Allowance for credit losses:
Beginning balance		$	1,660,885			$	533,874			$	278,916			$	92,712			$	24,340			$	223			$	2,590,950
Provision for (recovery) of credit losses			(41,284	)			22,684				9,125				(33,926	)			(6,563	)			(36	)			(50,000	)
Loans charged off			—				—				—				—				—				—				—
Recoveries			—				—				—				—				—				—				—
Total ending allowance balance		$	1,619,601			$	556,558			$	288,041			$	58,786			$	17,777			$	187			$	2,540,950

		Residential First Mortgage				Commercial Real Estate				Multi-Family Real Estate				Construction				Commercial and Industrial				Consumer				Total
Three Months Ended September 30, 2024
Allowance for credit losses:
Beginning balance		$	1,836,909			$	456,898			$	315,495			$	105,426			$	33,221			$	—			$	2,747,949
Provision for (recovery) of credit losses			(10,371	)			5,417				(2,274	)			6,692				536				—				—
Loans charged off			—				—				—				—				—				—				—
Recoveries			—				—				—				—				—				—				—
Total ending allowance balance		$	1,826,538			$	462,315			$	313,221			$	112,118			$	33,757			$	—			$	2,747,949

		Residential First Mortgage				Commercial Real Estate				Multi-Family Real Estate				Construction				Commercial and Industrial				Consumer				Total
Nine Months Ended September 30, 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			(61,348	)			48,558				(959	)			(64,214	)			(2,223	)			187				(79,999	)
Loans charged off			—				—				—				—				—				—				—
Recoveries			—				—				—				—				—				—				—
Total ending allowance balance		$	1,619,601			$	556,558			$	288,041			$	58,786			$	17,777			$	187			$	2,540,950

		Residential First Mortgage				Commercial Real Estate				Multi-Family Real Estate				Construction				Commercial and Industrial				Consumer				Total
Nine Months Ended September 30, 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			(25,431	)			25,135				(4,079	)			(45,382	)			11,757				—				(38,000	)
Loans charged off			—				—				—				—				—				—				—
Recoveries			—				—				—				—				—				—				—
Total ending allowance balance		$	1,826,538			$	462,315			$	313,221			$	112,118			$	33,757			$	—			$	2,747,949

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
September 30, 2025
Residential First Mortgage		$	1,863,957			$	2,502,938			$	2,502,938			$	—
Commercial Real Estate			1,205,025				7,060,968				7,060,968				—
Construction			10,893,713				10,893,713				10,893,713				—
Consumer			—				—				—				—
Total		$	13,962,695			$	20,457,619			$	20,457,619			$	—

		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]

September 30, 2025
Portfolio segment		Real estate				Other
Residential First Mortgage		$	2,502,938			$	—
Commercial Real Estate			7,060,968				—
Multi-Family Real Estate			—				—
Construction			10,893,713				—
Commercial and Industrial			—				—
Other Consumer			—				—
		$	20,457,619			$	—

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
September 30, 2025
Residential First Mortgage		$	69,992			$	88,237			$	1,801,822			$	1,960,051			$	447,636,243			$	449,596,294
Commercial Real Estate			—				1,859,931				7,060,968				8,920,899				113,890,902				122,811,801
Multi-Family Real Estate			—				—				—				—				70,364,169				70,364,169
Construction			—				—				10,893,713				10,893,713				14,338,146				25,231,859
Commercial and Industrial			19,340				—				—				19,340				3,684,136				3,703,476
Consumer			—				—				—				—				64,336				64,336
Total		$	89,332			$	1,948,168			$	19,756,503			$	21,794,003			$	649,977,932			$	671,771,935

										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
September 30, 2025		2025				2024				2023				2022				2021				Prior				Revolving Loans				Totals
Residential First Mortgage
Pass		$	6,522,488			$	26,799,710			$	19,609,339			$	99,318,676			$	29,797,378			$	127,658,092			$	138,007,695			$	447,713,378
Special Mention			—				—				—				—				—				808,122				596,186				1,404,308
Substandard			—				—				—				—				—				142,661				335,947				478,608
Doubtful			—				—				—				—				—				—				—				—
Total			6,522,488				26,799,710				19,609,339				99,318,676				29,797,378				128,608,875				138,939,828				449,596,294
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Commercial Real Estate
Pass			8,598,378				15,977,066				15,379,349				5,259,733				1,719,653				75,503,736				373,886				122,811,801
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			8,598,378				15,977,066				15,379,349				5,259,733				1,719,653				75,503,736				373,886				122,811,801
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Multi-Family Real Estate
Pass			1,735,716				—				—				5,085,066				—				5,890,652				57,652,735				70,364,169
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			1,735,716				—				—				5,085,066				—				5,890,652				57,652,735				70,364,169
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Construction
Pass			—				—				—				—				—				—				14,338,146				14,338,146
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				10,893,713				10,893,713
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				—				—				—				25,231,859				25,231,859
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Commercial and Industrial
Pass			23,978				1,966,064				161,069				—				—				166,104				1,386,261				3,703,476
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			23,978				1,966,064				161,069				—				—				166,104				1,386,261				3,703,476
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Consumer
Pass			—				—				—				—				—				—				64,336				64,336
Special Mention			—				—				—				—				—				—				—				—
Substandard			—				—				—				—				—				—				—				—
Doubtful			—				—				—				—				—				—				—				—
Total			—				—				—				—				—				—				64,336				64,336
Gross charge-offs by vintage			—				—				—				—				—				—				—				—
Total loans		$	16,880,560			$	44,742,840			$	35,149,757			$	109,663,475			$	31,517,031			$	210,169,367			$	223,648,905			$	671,771,935

		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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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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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 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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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
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