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Note 8 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

			Year Ended December 31,
		2025				2024
			(Dollars in thousands)
Loss from continuing operations before income tax expense (benefit) (1)		$	(386	)		$	(789	)
Income tax expense (benefit) from continuing operations
Current expense
Federal		$	—			$	—
State			—				—
Total current expense			—				—
Deferred (benefit) expense
Federal		$	(147	)		$	(406	)
State			(49	)			17
Change in valuation allowance			196				389
Total deferred expense			—				—
Total income tax expense		$	—			$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Year Ended December 31,
		2025								2024
		(Dollars in thousands)
Tax benefit at statutory federal rate of 21% applied to income before income tax benefit		$	81				21.0	%		$	166				21.0	%
State income tax benefit, net of federal effect			29				7.5	%			59				7.5	%
Tax-exempt security and loan income, net of TEFRA adjustments			45				11.6	%			45				5.7	%
BOLI			49				12.7	%			46				5.9	%
Change in valuation allowance			(196	)			(50.8	)%			(389	)			(49.3	)%
Other			(8	)			(2.0	)%			73				9.3	%
Effective tax rate		$	—				0.0	%		$	—				0.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		Year Ended December 31,
		2025				2024
		(Dollars in thousands)
Deferred tax assets
Allowance for credit losses		$	345			$	364
Deferred compensation			572				635
Retirement plans			258				162
Premises held for sale impairment			101				101
Unrealized loss on securities available-for-sale			2,297				3,431
Federal net operating loss carryforwards			1,564				1,405
Other			—				7
State net operating loss carryforwards			564				515
Gross deferred tax assets			5,701				6,620
Valuation allowance			(3,246	)			(3,050	)
Net deferred tax assets			2,455				3,570
Deferred tax liabilities
FHLB stock dividends			(101	)			(101	)
Accumulated depreciation			(57	)			(38	)
Deferred tax liabilities			(158	)			(139	)
Net deferred tax asset		$	2,297			$	3,431

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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