FNCB Bancorp (FNCB) 10-K 10 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 11, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0001035976
Entity Registrant Name	FNCB BANCORP, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-38408
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2900790
Entity Address, Address Line One	102 E. Drinker St.
Entity Address, City or Town	Dunmore
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18512
City Area Code	570
Local Phone Number	346-7667
Title of 12(b) Security	Common Stock $1.25 Par Value
Trading Symbol	FNCB
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 129,632,432
Entity Common Stock, Shares Outstanding		19,682,689
Auditor Name	Baker Tilly US, LLP
Auditor Location	Iselin, New Jersey
Auditor Firm ID	23

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and due from banks	$ 26,588	$ 16,651
Interest-bearing deposits in other banks	15,328	82,369
Total cash and cash equivalents	41,916	99,020
Available-for-sale debt securities	476,091	522,566
Equity securities, at fair value	7,717	4,922
Restricted stock, at cost	8,545	1,911
Loans held for sale	60	0
Loans and leases, net of allowance for loan and lease losses of $14,193 and $12,416	1,110,124	967,023
Bank premises and equipment, net	15,616	16,082
Accrued interest receivable	5,957	4,643
Bank-owned life insurance	36,499	33,494
Other assets	43,005	14,662
Total assets	1,745,530	1,664,323
Liabilities
Demand (non-interest-bearing)	305,850	320,089
Interest-bearing	1,114,797	1,134,939
Total deposits	1,420,647	1,455,028
Borrowed funds:
Federal Home Loan Bank of Pittsburgh advances	172,050	20,000
Junior subordinated debentures	10,310	10,310
Total, Amount	182,360	30,310
Accrued interest payable	171	49
Other liabilities	23,403	16,479
Total liabilities	1,626,581	1,501,866
Shareholders' equity
Preferred stock ($1.25 par) Authorized: 20,000,000 shares at December 31, 2022 and December 31, 2021 Issued and outstanding: 0 shares at December 31, 2022 and December 31, 2021	0	0
Common stock ($1.25 par) Authorized: 50,000,000 shares at December 31, 2022 and December 31, 2021 Issued and outstanding: 19,681,644 shares at December 31, 2022 and 19,989,875 shares at December 31, 2021	24,602	24,987
Additional paid-in capital	77,502	80,128
Retained earnings	64,873	50,990
Accumulated other comprehensive (loss) income	(48,028)	6,352
Total shareholders' equity	118,949	162,457
Total liabilities and shareholders’ equity	$ 1,745,530	$ 1,664,323

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans, allowance for loan and lease losses	$ 14,193	$ 12,416
Preferred shares, par value (in dollars per share)	$ 1.25	$ 1.25
Preferred shares, authorized (in shares)	20,000,000	20,000,000
Preferred shares, issued (in shares)	0	0
Preferred shares, outstanding (in shares)	0	0
Common shares, par value (in dollars per share)	$ 1.25	$ 1.25
Common shares, authorized (in shares)	50,000,000	50,000,000
Common shares, issued (in shares)	19,681,644	19,989,875
Common shares, outstanding (in shares)	19,681,644	19,989,875

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest income
Interest and fees on loans and leases	$ 47,193	$ 41,049
Interest and dividends on securities:
Taxable	10,281	8,237
Tax-exempt	2,662	2,086
Dividends	549	239
Total interest and dividends on securities	13,492	10,562
Interest on interest-bearing deposits in other banks	91	88
Total interest income	60,776	51,699
Interest expense
Interest on deposits	3,970	2,508
Interest on borrowed funds:
Federal Reserve Bank Discount Window advances	3	0
Federal Home Loan Bank of Pittsburgh advances	2,401	6
Junior subordinated debentures	358	191
Total interest on borrowed funds	2,762	197
Total interest expense	6,732	2,705
Net interest income before provision for loan and lease losses	54,044	48,994
Provision for loan and lease losses	1,962	166
Net interest income after provision for loan and lease losses	52,082	48,828
Non-interest income
Deposit service charges	4,415	3,877
Net (loss) gain on the sale of available-for-sale debt securities	(223)	213
Net (loss) gain on equity securities	(34)	701
Net gain on the sale of mortgage loans held for sale	205	352
Loan-related fees	243	390
Income from bank-owned life insurance	710	541
Bank-owned life insurance settlement	273	426
Merchant services revenue	712	593
Other	1,680	1,175
Total non-interest income	7,981	8,268
Non-interest expense
Salaries and employee benefits	19,283	16,697
Occupancy expense	2,093	2,039
Equipment expense	1,295	1,338
Advertising expense	801	712
Data processing expense	4,027	3,689
Regulatory assessments	811	609
Bank shares tax	915	975
Professional fees	1,273	674
Other operating expenses	4,976	4,336
Total non-interest expense	35,474	31,069
Income before income tax expense	24,589	26,027
Income tax expense	4,144	4,656
Net income	$ 20,445	$ 21,371
Earnings per share
Basic (in dollars per share)	$ 1.04	$ 1.06
Diluted (in dollars per share)	1.03	1.06
Cash dividends declared per common share (in dollars per share)	$ 0.33	$ 0.27
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic (in shares)	19,744,477	20,111,430
Diluted (in shares)	19,762,566	20,126,853

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 20,445	$ 21,371
Other comprehensive loss:
Unrealized (losses) on available-for-sale debt securities	(69,809)	(9,711)
Taxes	14,660	2,039
Net of tax amount	(55,149)	(7,672)
Reclassification adjustment for losses (gains) included in net income	223	(213)
Taxes	(47)	45
Net of tax amount	176	(168)
Derivative adjustments	750	388
Taxes	(157)	(82)
Net of tax amount	593	306
Total other comprehensive loss	(54,380)	(7,534)
Comprehensive (loss) income	$ (33,935)	$ 13,837

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Dec. 31, 2020	20,245,649
Balance at Dec. 31, 2020	$ 25,307	$ 81,587	$ 35,080	$ 13,886	$ 155,860
Net income	0	0	21,371	0	21,371
Cash dividends	0	0	(5,427)	0	(5,427)
Restricted stock awards	$ 0	376	0	0	376
Repurchase of common shares (in shares)	(330,759)
Repurchase of common shares	$ (413)	(1,984)	0	0	(2,397)
Common shares issued under long-term incentive compensation plan (in shares)	62,796
Common shares issued under long-term incentive compensation plan	$ 78	72	0	0	$ 150
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)	12,189				12,189
Common shares issued through dividend reinvestment/optional cash purchase plan	$ 15	77	(34)	0	$ 58
Other comprehensive income (loss), net of tax	$ 0	0	0	(7,534)	(7,534)
Balances (in shares) at Dec. 31, 2021	19,989,875
Balance at Dec. 31, 2021	$ 24,987	80,128	50,990	6,352	162,457
Net income	0	0	20,445	0	20,445
Cash dividends	0	0	(6,520)	0	(6,520)
Restricted stock awards	$ 0	448	0	0	$ 448
Repurchase of common shares (in shares)	(384,830)				(384,830)
Repurchase of common shares	$ (481)	(3,155)	0	0	$ (3,636)
Common shares issued under long-term incentive compensation plan (in shares)	71,510
Common shares issued under long-term incentive compensation plan	$ 89	46	0	0	$ 135
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)	5,089				5,089
Common shares issued through dividend reinvestment/optional cash purchase plan	$ 7	35	(42)	0	$ 0
Other comprehensive income (loss), net of tax	$ 0	0	0	(54,380)	(54,380)
Balances (in shares) at Dec. 31, 2022	19,681,644
Balance at Dec. 31, 2022	$ 24,602	$ 77,502	$ 64,873	$ (48,028)	$ 118,949

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash dividends declared, per share (in dollars per share)	$ 0.33	$ 0.27
Other comprehensive income (loss) , tax	$ 14,456	$ 2,002

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 20,445	$ 21,371
Adjustments to reconcile net income to net cash provided by operating activities:
Investment securities amortization, net	2,883	2,059
Equity in trust	(11)	(6)
Depreciation of bank premises and equipment	1,565	1,567
Amortization of loan origination fees	(466)	(4,793)
Valuation adjustment for loan servicing rights	(3)	(16)
Stock-based compensation expense	583	526
Provision for loan and lease losses	1,962	166
Valuation adjustment for off-balance sheet commitments	366	(30)
Net (loss) gain on the sale of available-for-sale debt securities	223	(213)
Net (loss) gain on equity securities	34	(701)
Net gain on the sale of mortgage loans held for sale	(205)	(352)
Net gain on other real estate owned	(3)	(11)
Valuation adjustment of other real estate owned	0	(36)
Loss on the disposition of bank premises and equipment	0	300
Bank-owned life insurance settlement	(273)	(426)
Income from bank-owned life insurance	(710)	(541)
Proceeds from the sale of mortgage loans held for sale	9,444	9,778
Funds used to originate mortgage loans held for sale	(9,299)	(7,319)
(Increase) decrease in net deferred tax assets	(573)	387
Increase in accrued interest receivable	(1,314)	(357)
Increase in other assets	(1,163)	(672)
Increase (decrease) in accrued interest payable	122	(59)
(Decrease) increase in other liabilities	(3,637)	3,536
Total adjustments	(475)	2,787
Net cash provided by operating activities	19,970	24,158
Cash flows from investing activities:
Maturities, calls and principal payments of available-for-sale debt securities	37,876	36,666
Proceeds from the sale of available-for-sale debt securities	14,004	2,981
Purchases of available-for-sale debt securities	(78,097)	(223,949)
Purchase of equity securities	(3,188)	(1,195)
Purchase of restricted stock	(6,634)	(166)
Proceeds from the sale of equity securities	359	0
Net increase in loans and leases to customers	(144,506)	(73,238)
Proceeds from the sale of other real estate owned	695	243
Proceeds received from bank-owned life insurance settlement	978	1,685
Purchase of bank-owned life insurance	(3,000)	(2,500)
Investment in low-income housing tax credit program	(2,203)	0
Purchases of bank premises and equipment	(871)	(1,290)
Net cash used in investing activities	(184,587)	(260,763)
Cash flows from financing activities:
Net (decrease) increase in deposits	(34,381)	167,580
Proceeds from Federal Home Loan Bank of Pittsburgh advances - overnight	139,400	0
Proceeds from Federal Home Loan Bank of Pittsburgh advances - term	42,650	20,000
Repayment of Federal Home Loan Bank of Pittsburgh advances - term	(30,000)	0
Repurchase of common shares	(3,636)	(2,397)
Proceeds from issuance of common shares, net of discount	0	58
Cash dividends paid	(6,520)	(5,427)
Net cash provided by financing activities	107,513	179,814
Net decrease in cash and cash equivalents	(57,104)	(56,791)
Cash and cash equivalents at beginning of year	99,020	155,811
Cash and cash equivalents at end of year	41,916	99,020
Supplemental cash flow information
Interest	6,610	2,764
Taxes	4,616	4,480
Other transactions:
Commitment in low-income housing tax credit program	8,811	0
Loans transferred to OREO	0	138
OREO transferred to bank premises and equipment	228	0
Lease liabilities arising from obtaining right-of-use assets	$ 559	$ 60

Note 1 - Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. FNCB Bancorp, Inc. is a registered bank holding company under the Bank Holding Company Act of 1956, 1997. ’s wholly owned subsidiaries FNCB Realty Company, Inc., FNCB Realty Company I, LLC, and FNCB Realty Company II, LLC. Unless the context otherwise requires, the term “FNCB” is used to refer to FNCB Bancorp, Inc., and its subsidiaries. In certain circumstances, however, the term “FNCB” refers to FNCB Bancorp, Inc., itself. The Bank provides customary retail and commercial banking services to individuals, businesses and local governments and municipalities through its 16 full-service branch locations, as of December 31, 2022, FNCB Realty Company, Inc., FNCB Realty Company I, LLC, and FNCB Realty Company II, LLC, which were formed to hold real estate and/or operate businesses acquired in exchange for debt settlement or foreclosure, were inactive at December 31, 2022 2021. In December 2006, 810 10, not not

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2. Basis of Presentation The consolidated financial statements of FNCB are comprised of the accounts of FNCB Bancorp, Inc., and its wholly-owned subsidiary, FNCB Bank, as well as the Bank’s wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accounting and reporting policies of FNCB conform to accounting principles generally accepted in the United States of America (“GAAP”), Regulation S- X not The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to change in the near term are the allowance for loan and lease losses (“ALLL”), the valuation and impairment evaluation of FNCB's investments, and income taxes. Cash Equivalents For purposes of reporting cash flows, cash equivalents include cash on hand and amounts due from banks. FNCB maintains compensating balances at correspondent banks, most of which are not December 31, 2022 2021, Securities Debt Securities and Equity Securities with Readily Determinable Fair Values FNCB classifies its investments in debt securities as either available-for-sale or held-to-maturity at the time of purchase. Debt securities that are classified as available-for-sale are carried at fair value with unrealized holding gains and losses recognized as a component of shareholders’ equity in accumulated other comprehensive (loss) income, net of tax. Debt securities that are classified as held-to-maturity are carried at amortized cost when management has the positive intent and ability to hold them to maturity. Premiums on callable debt securities are amortized to the earliest call date. Amortization of premiums and accretion of discounts on noncallable debt securities is recognized over the life of the related security as an adjustment to yield using the interest method. Realized gains and losses on sales of debt securities are based on amortized cost using the specific identification method on the trade date. All of FNCB's debt securities were classified as available-for-sale at December 31, 2022 2021 Equity securities with readily determinable fair values are reported at fair value with net unrealized gains and losses recognized non-interest income in the consolidated statements of income. Fair values for debt securities and equity securities with readily determinable fair values are based upon quoted market prices, where available. If quoted market prices are not Restricted Stock Investments in restricted securities have limited marketability, are carried at cost and are evaluated for impairment based on FNCB’s determination of the ultimate recoverability of the par value of the stock. FNCB’s investment in restricted securities is comprised of stock in the Federal Home Loan Bank ("FHLB") of Pittsburgh and Atlantic Community Bankers Bank ("ACBB"). Equity Securities without Readily Determinable Fair Value Equity securities without readily determinable fair values generally consist of common and/or preferred stock of privately held financial institutions, which are carried at cost and included in other assets in the consolidated statements of financial condition. On a quarterly basis, management performs a qualitative assessment to determine if the securities are impaired. If the qualitative assessment indicates impairment, the security is written down to its fair value, with the charge for impairment included in net income. Evaluation for Other Than Temporary Impairment On a quarterly basis, management evaluates all securities in an unrealized loss position for other than temporary impairment (“OTTI”). An individual security is considered impaired when its current fair value is less than its amortized cost basis. As part of its evaluation, management considers the following factors, among other things, in determining whether the security’s impairment is other than temporary: ● the length of time and extent of the impairment; ● the causes of the decline in fair value, such as credit deterioration, interest rate fluctuations, or market volatility; ● adverse industry or geographic conditions; ● historical implied volatility; ● payment structure of the security and whether FNCB expects to receive all contractual cash flows; ● failure of the issuer to make contractual interest or principal payments in the past; and ● changes in the security’s rating. Based on current authoritative guidance, when a held-to-maturity or available-for-sale security is assessed for OTTI, management must first not one not two not Loans and Leases Loans and leases that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balance, net of unamortized deferred loan fees and costs, any unearned income and partial charge-offs. Loans and leases receivable are presented net of the allowance for loan and lease losses in the consolidated statements of financial condition. Interest income on all loans is recognized using the effective interest method. Nonrefundable loan origination fees, as well as certain direct loan origination costs, are deferred and the net amount amortized over the contractual life of the related loan as an adjustment to yield using the effective interest method. Amortization of deferred loan fees or costs is discontinued when a loan is placed on non-accrual status. Loans are placed on non-accrual status when a loan is specifically determined to be impaired or when management believes that the collection of interest or principal is doubtful. This generally occurs when a default of interest or principal has existed for 90 days or more, unless the loan is well secured and in the process of collection, or when management becomes aware of facts or circumstances that the loan would default before 90 first six no In accordance with federal regulations, prior to making, extending, renewing or advancing additional funds in excess of $ 500 third may Troubled Debt Restructurings FNCB considers a loan to be a troubled debt restructuring (“TDR”) when it grants a concession to the borrower for legal or economic reasons related to the borrower’s financial difficulties that it would not six Loan Impairment A loan is considered impaired when it is probable that FNCB will be unable to collect all amounts due (including principal and interest) according to the contractual terms of the note and loan agreement. For purposes of the analysis, all TDRs, loan relationships with an aggregate outstanding balance greater than $100 not may Generally, all loans with balances of $100 thousand or less are considered within homogeneous pools and are not Impaired loans, or portions thereof, are charged-off upon determination that all or a portion of the loan balance is uncollectible and exceeds the fair value of the collateral. A loan is considered uncollectible when the borrower is delinquent with respect to principal or interest repayment and it is unlikely that the borrower will have the ability to pay the debt in a timely manner, collateral value is insufficient to cover the outstanding indebtedness and the guarantors (if applicable) do not Allowance for Loan and Lease Losses Management evaluates the credit quality of FNCB’s loan portfolio on an ongoing basis and performs a formal review of the adequacy of the ALLL on a quarterly basis. The ALLL is established through a provision for loan losses charged to earnings and is maintained at a level that management considers adequate to absorb estimated probable losses inherent in the loan portfolio as of the evaluation date. Loans, or portions of loans, determined by management to be uncollectible are charged off against the ALLL, while recoveries of amounts previously charged off are credited to the ALLL. Determining the amount of the ALLL is considered a critical accounting estimate because it requires significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, qualitative factors, and consideration of current economic trends and conditions, all of which may may FNCB's allowance methodology consists primarily of two $100 may may not When establishing the ALLL, management categorizes loans into the following loan segments that are based generally on the nature of the collateral and basis of repayment. The risk characteristics of FNCB’s loan segments are as follows: Construction, Land Acquisition and Development one four not 65%. 85% Commercial Real Estate not not 25 85%. Commercial and Industrial - may State and Political Subdivision Residential Real Estate 1 4 first 80% 80% 90% 15 Consumer Off-Balance-Sheet Credit-Related Financial Instruments FNCB is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing need of its customers. These financial instruments include commitments to extend credit, unused portions of lines of credit, including revolving HELOCs, and letters of credit. FNCB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument is represented by the contractual notional amount of these instruments. FNCB uses the same credit policies in making these commitments as it does for on-balance sheet instruments. In order to provide for probable losses inherent in these instruments, FNCB records a reserve for unfunded commitments, included in other liabilities on the consolidated statements of financial condition, with the offsetting expense recorded in other operating expenses in the consolidated statements of income. Mortgage Banking Activities, Loan Sales and Servicing Mortgage loans originated and held for sale are carried at the lower of aggregate cost or fair value determined on an individual loan basis. Net unrealized losses are recorded as a valuation allowance and charged to earnings. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold and include the value assigned to the rights to service the loan. FNCB may Servicing rights are recorded at fair value upon sale of the loan and reported in other assets on the consolidated statements of financial condition. Servicing rights are amortized in proportion to and over the period during which estimated servicing income will be received. Fair value is based on market prices for comparable servicing contracts, when available, or alternately, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing rights are evaluated for impairment at each reporting date based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If management later determines that all or a portion of the impairment no may Other Real Estate Owned OREO consists of property acquired by foreclosure, abandonment or conveyance of deed in-lieu of foreclosure of a loan, and bank premises that are no no may Bank Premises and Equipment Land is stated at cost. Bank premises, equipment and leasehold improvements are stated at cost less accumulated depreciation. Costs for routine maintenance and repairs are expensed as incurred, while significant expenditures for improvements are capitalized. Depreciation expense is computed generally using the straight-line method over the following ranges of estimated useful lives, or in the case of leasehold improvements, to the expected terms of the leases, if shorter: Buildings and improvements (years) 5 to 40 Furniture, fixtures and equipment (years) 3 to 20 Leasehold improvements (years) 3 to 35 Long-lived Assets Intangible assets and bank premises and equipment are reviewed by management at least annually for potential impairment and whenever events or circumstances indicate that carrying amounts may not Income Taxes FNCB recognizes income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more-likely-than- not not FNCB files a consolidated federal income tax return. Under tax sharing agreements, each subsidiary provides for and settles income taxes with FNCB as if it would have filed on a separate return basis. Interest and penalties, if any, as a result of a taxing authority examination are recognized within non-interest expense. FNCB is not no 2019. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more-likely-than- not not not 50% x December 31, 2022 2021 Earnings per Share Earnings per share is calculated on the basis of the weighted-average number of common shares outstanding during the year. Basic earnings per share excludes dilution and is computed by dividing net income available to common shareholders by the weighted-average common shares outstanding during the period. Diluted earnings per share reflect additional shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may Stock-Based Compensation FNCB recognizes all share-based payments for compensation in the consolidated statements of income based on their fair values on the grant date. The fair value of shares of unrestricted and restricted stock and awarded under the Long Term Incentive Compensation Plan (“LTIP”) is determined using an average of the high and low prices for FNCB’s common stock for the 10 Bank-Owned Life Insurance Bank-owned life insurance (“BOLI”) represents the cash surrender value of life insurance policies on certain current and former directors and officers of FNCB. FNCB purchased the insurance as a tax-deferred investment and future source of funding for liabilities, including the payment of employee benefits such as health care. BOLI is carried in the consolidated statements of financial condition at its cash surrender value. Increases in the cash value of the policies, as well as proceeds received, are recorded in non-interest income. Under some of these policies, the beneficiaries receive a portion of the death benefit. The net present value of the future death benefits scheduled to be paid to the beneficiaries was $101 thousand and $99 thousand at December 31, 2022 2021 Fair Value Measurement FNCB uses fair value measurements to record fair value adjustments to certain financial assets and liabilities and to determine fair value disclosures. Available-for-sale debt securities and derivative contracts are recorded at fair value on a recurring basis. Additionally, from time to time, FNCB may Fair value is the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants at the measurement date. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not Accounting standards define fair value, establish a framework for measuring fair value, establish a three The three ● Level 1 ● Level 2 not ● Level 3 not Revenue Recognition FNCB records revenue from contracts with customers in accordance with ASC 606, not 606. not 606 ● Deposit service charges - include general service fees for monthly account maintenance, account analysis fees, non-sufficient funds fees, wire transfer fees and other deposit account related fees. Revenue is recognized when FNCB’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for service charges on deposit accounts is received immediately or in the following month through a direct charge to customers’ accounts. Also included in deposit service charges is income from ATM surcharges and debit card services income. ATM surcharges are generated when an FNCB cardholder uses an ATM that is not ● Net gains (losses) on the sale of available-for-sale debt securities - Gains or losses realized from the sale of available-for-sale debt securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of equity securities - Gains or losses realized from the sale of equity securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of mortgage loans held for sale - Gains or losses realized on the sale of mortgages held for sale are recorded to non-interest income on the settlement date. ● Loan-related fees - include servicing fees received on loans sold for which FNCB has retained the servicing, net of amortization for mortgage servicing rights. ● Merchant services revenue - Merchant services fees represent interchange revenue generated from the processing of merchant card payments on behalf of certain business customers. Merchant services fee income is transactional in nature and is recognized in income monthly when FNCB’s performance obligation is complete, which is generally the time that payment is received. ● Other income – primarily includes wealth management fee income, interest rate swap revenue and title insurance revenue. Wealth management fee income represents fees received from a third third not no no Comprehensive (Loss) Income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the shareholders’ equity section of the statement of financial condition, such items, along with net income, are components of comprehensive (loss) income. New Authoritative Accounting Guidance Accounting Standards Update ("ASU") 2016 13, 326 2016 13 not not June 17, 2016, 2016 13 not 2016 13 1934, December 15, 2019, may December 15, 2018, November 15, 2019, 2019 10, 326 815 842 not 2019 10 not December 15, 2022. January 1, 2023. third January 1, 2023. third 2016 13 ASU 2022 02, 326 326 20. 326 20 50 6, December 15, 2022, No. 2016 13, No. 2022 02 may 2022 02 2016 13. ASU 2020 01 321 323 815 321 321; 321 2020 01 December 15, 2020 December 15, 2021 January 1, 2022 not ASU 2020 04, 848 2020 04 January 7, 2021, 2021 01, 848 2020 04 not 2021 01 848. 2021 01 may not

Note 3 - Securities

Note 3 - Securities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3 Debt Securities The following tables present the amortized cost, gross unrealized gains and losses, and the fair value of FNCB’s available-for-sale debt securities at December 31, 2022 2021 December 31, 2022 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,801 $ - $ 4,667 $ 32,134 Obligations of state and political subdivisions 250,244 90 29,552 220,782 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 93,577 - 13,170 80,407 Collateralized mortgage obligations - commercial 3,649 - 320 3,329 Mortgage-backed securities 23,332 1 2,670 20,663 Private collateralized mortgage obligations 80,648 - 8,141 72,507 Corporate debt securities 33,630 - 2,958 30,672 Asset-backed securities 15,287 5 351 14,941 Negotiable certificates of deposit 744 - 88 656 Total available-for-sale debt securities $ 537,912 $ 96 $ 61,917 $ 476,091 December 31, 2021 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,751 $ 1 $ 397 $ 36,355 Obligations of state and political subdivisions 235,489 9,651 768 244,372 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 101,321 1,158 1,769 100,710 Collateralized mortgage obligations - commercial 3,685 87 45 3,727 Mortgage-backed securities 25,467 263 224 25,506 Private collateralized mortgage obligations 68,137 60 1,032 67,165 Corporate debt securities 31,300 940 177 32,063 Asset-backed securities 11,907 42 17 11,932 Negotiable certificates of deposit 744 - 8 736 Total available-for-sale debt securities $ 514,801 $ 12,202 $ 4,437 $ 522,566 Except for securities of U.S. government and government-sponsored agencies, there were no securities of any individual issuer that exceeded 10.0% December 31, 2022 2021 The following table presents the maturity information of FNCB’s available-for-sale debt securities at December 31, 2022 may not not December 31, 2022 Amortized Fair (in thousands) Cost Value Available -for-sale debt securities: Amounts maturing in: One year or less $ 17,709 $ 17,535 After one year through five years 65,344 61,839 After five years through ten years 112,971 97,101 After ten years 125,395 107,769 Collateralized mortgage obligations 177,874 156,243 Mortgage-backed securities 23,332 20,663 Asset-backed securities 15,287 14,941 Total $ 537,912 $ 476,091 The following table presents the gross proceeds received and gross realized gains and losses on the sale and redemption of available-for-sale debt securities for the years ended December 31, 2022 2021 Year Ended December 31, (in thousands) 2022 2021 Available-for-sale debt securities: Gross proceeds received on sales $ 14,004 $ 2,981 Gross proceeds received on redemption - 1,000 Gross realized gains on sales 78 213 Gross realized losses on sales (301 ) - The following tables present the number, fair value and gross unrealized losses of available-for-sale debt securities in an unrealized loss position at December 31, 2022 2021 December 31, 2022 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries - $ - $ - 17 $ 32,134 $ 4,667 17 $ 32,134 $ 4,667 Obligations of state and political subdivisions 128 146,932 12,751 94 69,872 16,801 222 216,804 29,552 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 16 26,826 3,407 26 53,581 9,763 42 80,407 13,170 Collateralized mortgage obligations - commercial 2 1,911 94 1 1,418 226 3 3,329 320 Mortgage-backed securities 7 8,569 219 7 11,998 2,451 14 20,567 2,670 Private collateralized mortgage obligations 29 27,705 1,213 28 42,819 6,928 57 70,524 8,141 Corporate debt securities 18 21,325 1,805 11 9,347 1,153 29 30,672 2,958 Asset-backed securities 5 7,295 179 5 3,988 172 10 11,283 351 Negotiable certificates of deposit - - - 3 656 88 3 656 88 Total 205 $ 240,563 $ 19,668 192 $ 225,813 $ 42,249 397 $ 466,376 $ 61,917 December 31, 2021 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries 16 $ 35,394 $ 397 - $ - $ - 16 $ 35,394 $ 397 Obligations of state and political subdivisions 41 36,107 702 2 1,257 66 43 37,364 768 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 20 58,848 1,530 2 5,713 239 22 64,561 1,769 Collateralized mortgage obligations - commercial 1 1,632 45 - - - 1 1,632 45 Mortgage-backed securities 6 14,585 204 1 1,596 20 7 16,181 224 Private collateralized mortgage obligations 22 44,425 897 3 6,213 135 25 50,638 1,032 Corporate debt securities 9 7,643 107 2 2,180 70 11 9,823 177 Asset-backed securities 4 3,810 14 2 1,293 3 6 5,103 17 Negotiable certificates of deposit 3 736 8 - - - 3 736 8 Total 122 $ 203,180 $ 3,904 12 $ 18,252 $ 533 134 $ 221,432 $ 4,437 Management evaluates individual securities in an unrealized loss position quarterly for OTTI. As part of its evaluation, management considers, among other things, the length of time a security’s fair value is less than its amortized cost, the severity of decline, any credit deterioration of the issuer, whether or not not Management performed a review of all securities in an unrealized loss position as of December 31, 2022 no may December 31, 2022 not not not December 31, 2022 Equity Securities Included in equity securities with readily determinable fair values at December 31, 2022 December 31, 2021 1 4 The following table presents unrealized and realized gains and losses recognized in net income on equity securities for the years ended December 31, 2022 2021 Year Ended December 31, (in thousands) 2022 2021 Net (loss) gain recognized on equity securities $ (34 ) $ 701 Less: net gains recognized on equity securities sold/acquired 118 - Unrealized (loss) gain recognized on equity securities $ (152 ) $ 701 Equity Securities and Equity Securities without Readily Determinable Fair Value At December 31, 2022 December 31, 2021, March 30, 2021. not third December 31, 2022 2021, not no December 31, 2022 December 31, 2021. Restricted Stock The following table presents FNCB's investment in restricted securities at December 31, 2022 2021 no December 31, 2022 2021 December 31, (in thousands) 2022 2021 Stock in Federal Home Loan Bank of Pittsburgh $ 8,535 $ 1,901 Stock in Atlantic Community Bankers Bank 10 10 Total restricted securities, at cost $ 8,545 $ 1,911

Note 4 - Loans and Leases

Note 4 - Loans and Leases	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4 The following table summarizes loans and leases receivable, net, by major category at December 31, 2022 2021 December 31, (in thousands) 2022 2021 Residential real estate $ 250,221 $ 234,113 Commercial real estate 376,976 366,009 Construction, land acquisition and development 66,555 41,646 Commercial and industrial 272,024 193,086 Consumer 92,612 85,522 State and political subdivisions 64,955 61,071 Total loans and leases, gross 1,123,343 981,447 Unearned income (810 ) (1,442 ) Net deferred origination fees 1,784 (566 ) Allowance for loan and lease losses (14,193 ) (12,416 ) Loans and leases, net $ 1,110,124 $ 967,023 Included in commercial and industrial loans and leases at December 31, 2022 December 31, 2021 December 31, 2022 December 31, 2021, 100.0% may December 31, 2022 2021. In 2021, December 31, 2022 2021. December 31, 2022 December 31, 2021. FNCB has granted loans, letters of credit and lines of credit to certain of its executive officers and directors as well as to certain of their related parties. For more information about related party transactions, refer to Note 12, For information about credit concentrations within FNCB’s loan portfolio, refer to Note 13, FNCB originates 1 4 1 4 December 31, 2022 December 31, 2021. 2022 2021 December 31, 2022, 1 4 1 4 December 31, 2021. The unpaid principal balance of loans serviced for others, including residential mortgages and SBA-guaranteed loans were $78.7 December 31, 2022 2021 FNCB does not FNCB provides for loan and lease losses based on the consistent application of its documented ALLL methodology. Loan and lease losses are charged to the ALLL and recoveries are credited to it. Additions to the ALLL are provided by charges against income based on various factors which, in management’s judgement, deserve current recognition of estimated probable losses. Loan and lease losses are charged-off in the period the loans, or portions thereof, are deemed uncollectible. Generally, FNCB will record a loan charge-off (including a partial charge-off) to reduce a loan to the estimated recoverable amount based on its methodology detailed below. Management regularly reviews the loan portfolio and makes adjustments for loan losses in order to maintain the ALLL in accordance with GAAP. The ALLL consists primarily of the following two ( 1 Specific allowances are established for impaired loans, which FNCB defines as all loan relationships with an aggregate outstanding balance greater than $100 no not ( 2 General allowances are established for loan losses on a portfolio basis for loans that do not In addition to the specific and general components, management may may not As part of its evaluation, management considers qualitative and environmental factors, including, but not ● changes in national, local, and business economic conditions and developments, including the condition of various market segments; ● changes in the nature and volume of the loan portfolio; ● changes in lending policies and procedures, including underwriting standards, collection, charge-off and recovery practices and results; ● changes in the experience, ability and depth of lending management and staff; ● changes in the quality of the loan review system and the degree of oversight by the Board of Directors; ● changes in the trend of the volume and severity of past due and classified loans, including trends in the volume of non-accrual loans, TDRs and other loan modifications; ● the existence and effect of any concentrations of credit and changes in the level of such concentrations; ● the effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the current loan portfolio; and ● analysis of customers’ credit quality, including knowledge of their operating environment and financial condition. Management evaluates the credit quality of the loan portfolio on an ongoing basis and performs a formal review of the adequacy of the ALLL on a quarterly basis. This evaluation is inherently subjective, as it requires material estimates that may may may may The following table summarizes activity in the ALLL by major category for the years ended December 31, 2022 2021 Allowance for Loan and Lease Losses by Loan Category December 31, 2022 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Consumer State and Political Subdivisions Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2022 $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Charge-offs (3 ) - - (69 ) (1,234 ) - - (1,306 ) Recoveries 3 293 10 30 785 - - 1,121 Provisions (credits) 134 (630 ) 345 1,468 597 48 - 1,962 Ending balance, December 31, 2022 $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 Specific reserve $ 17 $ 15 $ - $ 2 $ - $ - $ - $ 34 General reserve $ 2,198 $ 4,178 $ 747 $ 4,097 $ 1,307 $ 503 $ 1,129 $ 14,159 Loans and leases receivable: Individually evaluated for impairment $ 1,472 $ 5,766 $ - $ 362 $ - $ - $ - $ 7,600 Collectively evaluated for impairment 248,749 371,210 66,555 271,662 92,612 64,955 - 1,115,744 Total loans and leases, gross at December 31, 2022 $ 250,221 $ 376,976 $ 66,555 $ 272,024 $ 92,612 $ 64,955 $ - $ 1,123,343 Allowance for Loan and Lease Losses by Loan Category December 31, 2021 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Consumer State and Political Subdivisions Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2021 $ 1,715 $ 4,268 $ 538 $ 2,619 $ 1,319 $ 405 $ 1,086 $ 11,950 Charge-offs (14 ) (11 ) - (218 ) (543 ) - - (786 ) Recoveries 17 467 13 74 515 - - 1,086 Provisions (credits) 363 (194 ) (159 ) 195 (132 ) 50 43 166 Ending balance, December 31, 2021 $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Specific reserve $ 9 $ 6 $ - $ 11 $ - $ - $ - $ 26 General reserve $ 2,072 $ 4,524 $ 392 $ 2,659 $ 1,159 $ 455 $ 1,129 $ 12,390 Loans and leases receivable: Individually evaluated for impairment $ 1,681 $ 7,530 $ - $ 762 $ - $ - $ - $ 9,973 Collectively evaluated for impairment 232,432 358,479 41,646 192,324 85,522 61,071 - 971,474 Total loans and leases, gross at December 31, 2021 $ 234,113 $ 366,009 $ 41,646 $ 193,086 $ 85,522 $ 61,071 $ - $ 981,447 Credit Quality Indicators – Commercial Loans Management continuously monitors and evaluates the credit quality of FNCB’s commercial loans and leases by regularly reviewing certain credit quality indicators. Management utilizes credit risk ratings as the key credit quality indicator for evaluating the credit quality of FNCB’s loan and lease receivables. FNCB’s commercial loan classification and credit grading processes are part of the lending, underwriting, and credit administration functions to ensure an ongoing assessment of credit quality. FNCB maintains a formal, written loan classification and credit grading system that includes a discussion of the factors used to assign appropriate classifications of credit grades to loans. The risk grade groupings provide a mechanism to identify risk within the loan portfolio and provide management and the board of directors with periodic reports by risk category. The process also identifies groups of loans that warrant the special attention of management. Accurate and timely loan classification and credit grading is a critical component of loan portfolio management. Loan officers are required to review their loan portfolio risk ratings regularly for accuracy. In addition, the credit risk ratings play an important role in the loan review function, as well as the establishment and evaluation of the provision for loan and lease losses and the ALLL. The loan review function uses the same risk rating system in the loan review process. Quarterly, FNCB engages an independent third FNCB’s loan rating system assigns a degree of risk to commercial loans based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. Management analyzes these non-homogeneous loans individually by grading the loans as to credit risk and probability of collection for each type of loan. Commercial and industrial loans include commercial indirect auto loans which are not not 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. This analysis is performed on a quarterly basis using the following definitions for risk ratings: Pass – Assets rated 1 5 no not Special Mention – Assets classified as special mention do not not Substandard – Assets classified as substandard have well defined weaknesses based on objective evidence and are characterized by the distinct possibility that FNCB will sustain some loss if the deficiencies are not Doubtful – Assets classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that such weaknesses make collection or liquidation in full highly questionable and improbable based on current circumstances. Loss – Assets classified as loss are those considered uncollectible and of such little value that their continuance as assets is not Credit Quality Indicators – Other Loans Certain residential real estate loans, consumer loans, and commercial and municipal indirect auto loans are monitored on a pool basis due to their homogeneous nature. Loans that are delinquent 90 days or more are placed on non-accrual status unless collection of the loan is in process and reasonably assured. FNCB utilizes accruing versus non-accrual status as the credit quality indicator for these loan pools. The following tables present the recorded investment in loans and leases receivable by major category and credit quality indicator at December 31, 2022 2021 Credit Quality Indicators December 31, 2022 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 43,188 $ 434 $ 99 $ - $ - $ 43,721 $ 205,887 $ 613 $ 206,500 $ 250,221 Commercial real estate 367,866 7,082 2,028 - - 376,976 - - - 376,976 Construction, land acquisition and development 62,965 797 - - - 63,762 2,793 - 2,793 66,555 Commercial and industrial 260,358 829 8,875 - - 270,062 1,962 - 1,962 272,024 Consumer - - - - - - 92,251 361 92,612 92,612 State and political subdivisions 64,955 - - - - 64,955 - - - 64,955 Total $ 799,332 $ 9,142 $ 11,002 $ - $ - $ 819,476 $ 302,893 $ 974 $ 303,867 $ 1,123,343 Credit Quality Indicators December 31, 2021 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 42,028 $ 530 $ 77 $ - $ - $ 42,635 $ 190,919 $ 559 $ 191,478 $ 234,113 Commercial real estate 350,904 8,232 6,873 - - 366,009 - - - 366,009 Construction, land acquisition and development 34,869 - - - - 34,869 6,777 - 6,777 41,646 Commercial and industrial 187,554 1,877 1,343 - - 190,774 2,312 - 2,312 193,086 Consumer - - - - - - 85,291 231 85,522 85,522 State and political subdivisions 61,066 - - - - 61,066 5 - 5 61,071 Total $ 676,421 $ 10,639 $ 8,293 $ - $ - $ 695,353 $ 285,304 $ 790 $ 286,094 $ 981,447 Included in loans and leases receivable are loans for which the accrual of interest income has been discontinued due to deterioration in the financial condition of the borrowers. The recorded investment in these non-accrual loans was December 31, 2022 December 31, 2021 six no may may 90 90 31, 2022, third 90 31, 2021 The following tables present the delinquency status of past due and non-accrual loans and leases at December 31, 2022 2021 December 31, 2022 Delinquency Status 0-29 Days 30-59 Days 60-89 Days >/= 90 Days (in thousands) Past Due Past Due Past Due Past Due Total Performing (accruing) loans and leases: Residential real estate $ 248,953 $ 555 $ - $ - $ 249,508 Commercial real estate 375,431 - - - 375,431 Construction, land acquisition and development 66,555 - - - 66,555 Commercial and industrial 271,767 113 - - 271,880 Consumer 90,794 965 413 79 92,251 State and political subdivisions 64,955 - - - 64,955 Total performing (accruing) loans and leases 1,118,455 1,633 413 79 1,120,580 Non-accrual loans and leases: Residential real estate 156 84 16 457 713 Commercial real estate 218 - - 1,327 1,545 Construction, land acquisition and development - - - - - Commercial and industrial 144 - - - 144 Consumer 96 26 53 186 361 State and political subdivisions - - - - - Total non-accrual loans and leases 614 110 69 1,970 2,763 Total loans and leases receivable $ 1,119,069 $ 1,743 $ 482 $ 2,049 $ 1,123,343 December 31, 2021 Delinquency Status 0-29 Days 30-59 Days 60-89 Days >/= 90 Days (in thousands) Past Due Past Due Past Due Past Due Total Performing (accruing) loans and leases: Residential real estate $ 233,054 $ 406 $ 17 $ - $ 233,477 Commercial real estate 363,394 116 - - 363,510 Construction, land acquisition and development 41,646 - - - 41,646 Commercial and industrial 192,584 4 1 - 192,589 Consumer 84,333 754 204 - 85,291 State and political subdivisions 61,071 - - - 61,071 Total performing (accruing) loans and leases 976,082 1,280 222 - 977,584 Non-accrual loans and leases: Residential real estate 67 27 87 455 636 Commercial real estate 1,172 - - 1,327 2,499 Construction, land acquisition and development - - - - - Commercial and industrial 497 - - - 497 Consumer 117 85 15 14 231 State and political subdivisions - - - - - Total non-accrual loans and leases 1,853 112 102 1,796 3,863 Total loans and leases receivable $ 977,935 $ 1,392 $ 324 $ 1,796 $ 981,447 The following tables present a distribution of the recorded investment, unpaid principal balance and the related allowance for FNCB’s impaired loans, which have been analyzed for impairment under ASC 310, December 31, 2022 2021 not not 450. $100 450 December 31, 2022 2021 December 31, 2022 Recorded Unpaid Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 431 $ 509 $ - Commercial real estate 1,071 1,339 - Construction, land acquisition and development - - - Commercial and industrial 218 218 - Consumer - - - State and political subdivisions - - - Total impaired loans with no related allowance recorded 1,720 2,066 - With a related allowance recorded: Residential real estate 1,041 1,041 17 Commercial real estate 4,695 4,695 15 Construction, land acquisition and development - - - Commercial and industrial 144 362 2 Consumer - - - State and political subdivisions - - - Total impaired loans with a related allowance recorded 5,880 6,098 34 Total of impaired loans: Residential real estate 1,471 1,550 17 Commercial real estate 5,766 6,034 15 Construction, land acquisition and development - - - Commercial and industrial 363 580 2 Consumer - - - State and political subdivisions - - - Total impaired loans $ 7,600 $ 8,164 $ 34 December 31, 2021 Recorded Unpaid Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 395 $ 463 $ - Commercial real estate 2,499 4,230 - Construction, land acquisition and development - - - Commercial and industrial 314 347 - Consumer - - - State and political subdivisions - - - Total impaired loans with no related allowance recorded 3,208 5,040 - With a related allowance recorded: Residential real estate 1,286 1,285 9 Commercial real estate 5,031 5,031 6 Construction, land acquisition and development - - - Commercial and industrial 448 666 11 Consumer - - - State and political subdivisions - - - Total impaired loans with a related allowance recorded 6,765 6,982 26 Total of impaired loans: Residential real estate 1,681 1,748 9 Commercial real estate 7,530 9,261 6 Construction, land acquisition and development - - - Commercial and industrial 762 1,013 11 Consumer - - - State and political subdivisions - - - Total impaired loans $ 9,973 $ 12,022 $ 26 The following table presents the average balance and interest income by loan category recognized on impaired loans for the years ended December 31, 2022 2021 Year Ended December 31, 2022 2021 Average Interest Average Interest (in thousands) Balance Income (1) Balance Income (1) Residential real estate $ 1,640 $ 65 $ 1,966 $ 71 Commercial real estate 6,614 251 8,052 223 Construction, land acquisition and development - - 33 2 Commercial and industrial 482 19 969 9 Consumer - - - - State and political subdivisions - - - - Total impaired loans $ 8,736 $ 335 $ 11,020 $ 305 ( 1 The additional interest income that would have been earned on non-accrual and restructured loans had these loans performed in accordance with their original terms approximated to $175 thousand and $215 thousand, respectively, for years ended December 31, 2022 2021 Troubled Debt Restructured Loans TDRs at December 31, 2022 2021 , December 31, 2022 December 31, 2021 December 31, 2022 2021 not December 31, 2022 2021 The modification of the terms of loans classified as TDRs may one 31, 2022. There was one loan that was modified as a TDR during the year ended December 31, 2021. There were no TDRs modified within the previous 12 December 31, 2022 2021 Residential Real Estate Loan Foreclosures There were three residential real estate loans with an aggregate recorded investment of $215 thousand that were in the process of foreclosure at December 31, 2022. December 31, 2021. not December 31, 2022. In 2021, December 31, 2021. December 31, 2021.

Note 5 - Bank Premises and Equi

Note 5 - Bank Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 5 The following table summarizes bank premises and equipment at December 31, 2022 2021 December 31, (in thousands) 2022 2021 Land $ 2,930 $ 2,776 Buildings and improvements 14,408 14,249 Furniture, fixtures and equipment 11,048 10,610 Leasehold improvements 3,328 2,980 Total 31,714 30,615 Accumulated depreciation (16,098 ) (14,533 ) Net $ 15,616 $ 16,082 Depreciation and amortization expense of premises and equipment amounted to $1.6 million for both of the years ended December 31, 2022, 2021. In 2021, December 2024 third two December 31, 2021. fourth 2022, December 2024. fourth 2022.

Note 6 - Other Assets

Note 6 - Other Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Other Assets Disclosure [Text Block]	Note 6 The major components of other assets at December 31, 2022 2021 December 31, (in thousands) 2022 2021 Other real estate owned $ - $ 920 Investment in low-income housing tax credit program 11,014 - Right of use assets 3,226 2,955 Mortgage servicing rights 254 268 Interest rate swaps 1,946 371 Net deferred tax asset 16,826 1,797 Equity securities without readily determined fair value 500 500 Other assets 9,239 7,851 Total $ 43,005 $ 14,662

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 7 The following table summarizes deposits by major category at December 31, 2022 2021 December 31, (in thousands) 2022 2021 Demand (non-interest bearing) $ 305,850 $ 320,089 Interest-bearing: Interest-bearing demand 808,497 857,849 Savings 148,426 134,224 Time ($250,000 and over) 24,902 26,531 Other time 132,972 116,335 Total interest-bearing 1,114,797 1,134,939 Total deposits $ 1,420,647 $ 1,455,028 The aggregate amount of deposits reclassified as loans was $124 thousand at December 31, 2022 December 31, 2021 2022 2021 The following table summarizes scheduled maturities of time deposits, including certificates of deposit and individual retirement accounts, at December 31, 2022 : $250,000 Other (in thousands) and Over Time Deposits Total 2023 $ 21,895 $ 94,644 $ 116,539 2024 3,007 29,767 32,774 2025 - 4,582 4,582 2026 - 2,050 2,050 2027 - 1,929 1,929 Total $ 24,902 $ 132,972 $ 157,874 Investment securities with a carrying value of $357.2 million at December 31, 2022 December 31, 2021 December 31, 2022 2021,

Note 8 - Borrowed Funds

Note 8 - Borrowed Funds	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 8 Short-term borrowings available to FNCB include overnight advances through the FHLB of Pittsburgh advances, federal funds lines of credit and the Federal Reserve Discount Window, which generally represent overnight or less than 30 December 31, 2022 December 31, 2021. December 31, 2022 2021. FNCB has an agreement with the FHLB of Pittsburgh which allows for borrowings, either overnight or term, up to a maximum borrowing capacity based on a percentage of qualifying loans pledged under a blanket pledge agreement. In addition to pledging loans, FNCB is required to purchase FHLB of Pittsburgh stock based upon the amount of credit extended. Loans that were pledged to collateralize borrowings under this agreement were $482.1 million at December 31, 2022 December 31, 2021. December 31, 2022. December 31, 2022 2021, December 31, 2022. December 31, 2021. Advances through the Federal Reserve Bank Discount Window generally include short-term advances which are fully collateralized by certain pledged loans of $25.8 million under the Federal Reserve Bank’s Borrower-in-Custody (“BIC”) program. There were no December 31, 2022 December 31, 2021. December 31, 2022. As of and for the Year Ended December 31, 2022 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term $ 32,650 $ 5,830 $ 32,650 4.51 % 4.45 % FHLB of Pittsburgh advances - overnight 139,400 93,309 170,350 2.56 4.45 Federal Reserve discount window BIC advances - 66 - 3.77 - Junior subordinated debentures 10,310 10,310 10,310 3.47 6.44 As of and for the Year Ended December 31, 2021 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term 20,000 $ 1,890 $ 20,000 0.33 % 0.07 % Federal funds - 28 - - - Junior subordinated debentures 10,310 10,310 10,310 1.85 1.87 On December 14, 2006, December 15, 2036. 100.0% Issuing Trust. The proceeds from the issue were invested in $10.3 million, 7.02% Junior Subordinated Debentures (the “Debentures”) issued by FNCB. The interest rate on the Trust Securities and the Debentures resets quarterly at a spread of 1.67% above the current 3 30, 2023, 3 2022 2021 twenty December 15, 2011. December 31, 2022 2021 December 31, 2022 2021 December 31, 2022 2021 The following table presents the contractual maturities of borrowed funds at December 31, 2022 (in thousands) December 31, 2022 2023 $ 139,400 2024 12,650 2025 20,000 2026 - 2027 - 2028 and thereafter 10,310 Total $ 182,360

Note 9 - Derivative and Hedging

Note 9 - Derivative and Hedging Transactions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 9. Risk Management Objective of Using Derivatives FNCB is exposed to certain risks arising from both its business operations and economic conditions. It principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. FNCB manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, FNCB enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future unknown and uncertain cash amounts, the value of which are determined by interest rates. Derivative financial instruments are used to manage differences in the amount, timing, and duration of known or expected cash payments primarily related to FNCB's borrowings. FNCB's existing credit derivatives result from loan participations arrangements, therefore, are not Cash Flow Hedges of Interest Rate Risk FNCB's objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, FNCB primarily uses interest rate swaps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in exchange for FNCB making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount, such derivatives were used to hedge the variable cash flows associated with forecasted issuances of debt in 2022 2021. For derivatives designated and that qualify as cash flow hedges of interest rate risk, the gain or loss on the derivative is recorded in accumulated other comprehensive income and subsequently reclassified into interest expense in the same period during which the hedged transaction affects earnings. Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest expense as interest payments are made on FNCB's variable-rate debt. During the next twelve Non-designated Hedges Derivatives not not third not not not not Fair Values of Derivative Instruments on the Balance Sheet The following table presents the fair value of FNCB's derivative financial instruments and the classification on the consolidated statements of financial condition at December 31, 2022 December 31, 2021: Derivative Assets Derivative Liabilities As of December 31, 2022 As of December 31, 2021 As of December 31, 2022 As of December 31, 2021 (in thousands) Notional Amount Balance Sheet Location Fair Value Balance Sheet Location Fair Value Notional Amount Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Cash flow hedges $ 20,000 Other assets $ 1,173 Other assets $ 271 $ - Other liabilities $ - Other liabilities $ 7 Total derivatives designated as hedging instruments 1,173 271 - 7 Derivatives not designated as hedging instruments Interest rate swaps 6,922 Other assets 931 Other assets 92 6,922 Other liabilities 931 Other liabilities 92 Risk participation transaction 2,486 - - - - Total derivatives not designated as hedging instruments 931 92 931 92 Net Derivatives on the Balance Sheet 2,104 363 931 98 Gross amounts not offset in the Statement of Financial Position Financial instruments - 18 - 18 Cash collateral (1) 1,946 300 - - Net derivative amounts $ 158 $ 45 $ 931 $ 80 ( 1 not Effect of Fair Value and Cash Flow Hedge Accounting on Accumulated Other Comprehensive Income The following table presents the effect of fair value and cash flow hedge accounting on accumulated other comprehensive income as of December 31, 2022 2021. not Year Ended December 31, 2022 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 46 $ 46 $ - Interest expense $ 176 $ 176 $ - Total $ 46 $ 46 $ - $ 176 $ 176 $ - Year Ended December 31, 2021 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 168 $ 168 $ - Interest expense $ (22 ) $ (22 ) $ - Total $ 168 $ 168 $ - $ (22 ) $ (22 ) $ - Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Income The following table presents the effect of the FNCB's derivative financial instruments on the consolidated statements of income for the years ended December 31, 2022 2021: Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Year Ended December 31, 2022 December 31, 2021 (in thousands) Interest Expense Interest Expense Total amounts of income and expense line items presented in the cash flow statement of financial performance in which the effects of fair value or hedges are recorded $ 176 $ (22 ) The effects of fair value and cash flow hedging: Gain or (loss) on cash flow hedging relationships in Subtopic 815-20 Interest contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ 176 $ (22 ) Amount of gain or (loss) reclassified from accumulated other comprehensive income into income as a result that a forecasted transaction is no longer probable of occurring $ - $ - Amount of gain or (loss) reclassified from accumulated OCI into income - included component $ 176 $ (22 ) Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component $ - $ - Effect of Derivatives Not Derivative financial instruments that are not no December 31, 2022 2021. Credit-risk-related Contingent Features FNCB has agreements with each of its derivative counterparties that contain a provision where if FNCB defaults or is capable of being declared in default on any of its indebtedness, then it could also be declared in its derivative obligations. FNCB has agreements with certain of its derivatives counterparties that contain a provision where if it fails to maintain its status as a well-capitalized institution, then it could be required to post additional collateral. FNCB has minimum collateral posting thresholds with certain of its derivative counterparties for derivatives in a net liability position. As of December 31, 2022, no not

Note 10 - Benefit Plans

Note 10 - Benefit Plans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 10 The Bank has a defined contribution profit sharing plan (“Profit Sharing Plan”) which includes the provision under section 401 “401 401 may 2022 2021 401 2022 2021 The Bank has an unfunded non-qualified deferred compensation plan covering all eligible Bank officers and directors as defined by the plan. This plan permits eligible participants to elect to defer a portion of their compensation. Elective deferred compensation and accrued earnings, included in other liabilities in the accompanying consolidated statements of financial condition, aggregated to $1.3 million and $1.9 million at December 31, 2022 December 31, 2021, The Bank has a Supplemental Executive Retirement Plan (“SERP”) for a select group of management or highly compensated employees within the meaning of Sections 201 2 301 3 401 1 1974. 2022 2021 December 31, 2022 December 31, 2021

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11. The following table summarizes the current and deferred amounts of the provision for income tax expense (benefit) for each of the two 31, 2022 2021: For the Year Ended December 31, (in thousands) 2022 2021 Current $ 4,646 $ 4,250 Deferred (502 ) 406 Income tax expense $ 4,144 $ 4,656 The following table presents a reconciliation between the effective income tax expense and the income tax expense that would have been provided at the federal statutory tax rate of 21.0% for the years ended December 31, 2022 December 31, 2021 For the Year Ended December 31, 2022 2021 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 5,164 21.00 % $ 5,466 21.00 % Add (deduct): Tax effects of tax free interest income (874 ) (3.55 )% (733 ) (2.82 )% Non-deductible interest expense 85 0.35 % 32 0.12 % Bank-owned life insurance (206 ) (0.84 )% (114 ) (0.44 )% Other items, net (25 ) (0.11 )% 5 0.03 % Income tax provision $ 4,144 16.85 % $ 4,656 17.89 % The following table summarizes the components of net deferred tax assets at December 31, 2022 2021 December 31, (in thousands) 2022 2021 Allowance for loan and lease losses $ 3,180 $ 2,730 Deferred compensation 650 697 Lease liability 736 659 Other real estate owned valuation 72 9 Employee benefits 352 340 Accrued interest 7 2 Charitable contribution carryover - 19 Accrued vacation - 54 Deferred income 29 47 Unrealized holding losses on securities available-for-sale 12,982 - Unrealized holding losses on equity securities 32 - Gross deferred tax assets 18,040 4,557 Deferred loan origination costs (137 ) (114 ) Unrealized holding gains on securities available-for-sale - (1,631 ) Unrealized holding gains on equity securities - (147 ) Right of use asset (677 ) (597 ) Prepaid expenses - (27 ) Derivative assets (215 ) (58 ) Mortgage servicing rights (53 ) (56 ) Depreciation (130 ) (122 ) Gross deferred tax liabilities (1,213 ) (2,752 ) Net deferred tax assets $ 16,827 $ 1,805 Management evaluates the carrying amount of its deferred tax assets on a quarterly basis, or more frequently if necessary, in accordance with guidance set forth in ASC Topic 740 not not 31, 2022 31, 2022 31, 2021.

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 12. In conducting its business, FNCB has engaged in, and intends to continue to engage in, banking and financial transactions with directors, executive officers and their related parties. FNCB has granted loans, letters of credit and lines of credit to directors, executive officers and their related parties. The following table summarizes the changes in the total amounts of such outstanding loans, advances under lines of credit, net of any participations sold, as well as repayments during the years ended December 31, 2022 2021 For the Year Ended December 31, (in thousands) 2022 2021 Balance January 1, $ 71,437 $ 98,935 Additions, new loans and advances 96,978 123,717 Repayments (89,271 ) (127,558 ) Other (1) - (23,657 ) Balance December 31, $ 79,144 $ 71,437 ( 1 At December 31, 2022 2021 not Deposits from directors, executive officers and their related parties held by the Bank at December 31, 2022 2021 2022 2021 In the course of its operations, FNCB acquires goods and services from, and transacts business with, various companies of related parties, which include, but are not 2021, 31, 2022 2021,

Note 13 - Commitments, Continge

Note 13 - Commitments, Contingencies and Concentrations	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13. Leases FNCB is obligated under operating leases for certain bank branches, office space, automobiles and equipment. Operating lease right of use ("ROU") assets represent FNCB's right to use an underlying asset during the lease term and operating liabilities represent its obligation to make lease payments under the lease agreement. ROU assets and operating lease liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents FNCB's incremental borrowings rate at the commencement date. ROU assets are included in other assets and operating lease liabilities are included in other liabilities in the consolidated statements of financial condition. ROU assets and lease liabilities were $3.2 million and $3.5 million, respectively, at December 31, 2022 December 31, 2021. Operating lease expense associated with bank branches and office space is included in occupancy expense, while operating lease expense associated with automobiles and office equipment are included in equipment expense in the consolidated statements of income. Total rental expense under leases amounted to $391 thousand and $389 thousand, respectively, at December 31, 2022 2021. The following table summarizes the maturity of remaining operating lease liabilities as of December 31, 2022: (in thousands) December 31, 2022 2023 $ 416 2024 407 2025 385 2026 387 2027 388 2028 and thereafter 2,271 Total lease payments 4,254 Less: imputed interest 749 Present value of operating lease liabilities $ 3,505 The following table presents other information related to FNCB's operating leases: (dollars in thousands) December 31, 2022 December 31, 2021 Weighted-average remaining lease term (in years) 9.9 12.2 Weighted-average discount rate 3.33 % 3.29 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 402 $ 401 Commitments On October 1, 2022, 42 1986, fourth 2022, December 31, 2022, 18 Financial Instruments with off-balance sheet commitments FNCB is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit that involve varying degrees of credit, interest rate or liquidity risk in excess of the amount recognized in the balance sheet. FNCB ’s exposure to credit loss from nonperformance by the other party to the financial instruments for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The following table summarizes financial instruments whose contract amounts represent credit risk at December 31, 2022 2021 : December 31, (in thousands) 2022 2021 Commitments to extend credit $ 301,300 $ 273,883 Standby letters of credit 17,923 17,179 In order to provide for probable losses inherent in these instruments, FNCB recorded reserves for unfunded commitments of $949 thousand and $583 thousand at December 31, 2022 2021 Commitments to extend credit are agreements to lend to customers in accordance with contractual provisions. These commitments usually are for specific periods or contain termination clauses and may not Letters of credit and financial guarantees are agreements whereby FNCB guarantees the performance of a customer to a third may ’s evaluation of the creditworthiness of each customer. The credit exposure assumed in issuing letters of credit is essentially equal to that in other lending activities. Federal Home Loan Bank — Mortgage Partnership Finance (“MPF”) Program Under a secondary market loan servicing program with the FHLB, FNCB, in exchange for a monthly fee, provides a credit enhancement guarantee to the FHLB for foreclosure losses in excess of a defined First Loss Account (“FLA”) balance, up to specified amounts. At December 31, 2022 first December 31, 2022 . no December 31, 2022 2021 Concentrations of Credit Risk Cash Concentrations: The Bank maintains cash balances at several correspondent banks. FNCB engages in a primary correspondent banking relationship with PNC Bank. At December 31, 2022 2021 no $250 December 31, 2022 2021 Loan and Lease Concentrations: FNCB attempts to limit its exposure to concentrations of credit risk by diversifying its loan and lease portfolios and closely monitoring any concentrations of credit risk. The commercial real estate and construction, land acquisition and development portfolios comprise $443.5 million, or 39.5% of gross loans at December 31, 2022 Northeastern Pennsylvania December 31, 2022 FNCB considers an industry concentration within the loan portfolio to exist if the aggregate loan balance outstanding for that industry exceeds 25.0% ’s loan portfolio by industry at December 31, 2022 2021 December 31, 2022 December 31, 2021 % of % of (in thousands) Amount Gross Loans Amount Gross Loans Retail space/shopping centers $ 54,461 4.85 % $ 48,590 4.95 % 1-4 family residential investment properties 113,746 10.13 % 92,745 9.45 % Litigation FNCB has been subject to tax audits, and is also a party to routine litigation involving various aspects of its business, such as employment practice claims, workers compensation claims, claims to enforce liens, condemnation proceedings on properties in which FNCB holds security interests, claims involving the making and servicing of real property loans and other issues incident to its business, none

Note 14 - Stock Compensation Pl

Note 14 - Stock Compensation Plans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 14. FNCB has a Long-Term Incentive Compensation Plan (“LTIP”) for directors, executive officers and key employees. The LTIP authorizes up to 1,200,000 shares of common stock for issuance and provides the Board of Directors with the authority to offer several different types of long-term incentives, including stock options, stock appreciation rights, restricted stock, restricted stock units, performance units and performance shares. The Board of Directors granted awards, comprised solely of shares of restricted stock, to executives and certain key employees under the terms of the LTIP of 71,860 shares in 2022 2021 The following table summarizes the activity related to FNCB ’s unvested restricted stock awards during the years ended December 31, 2022 2021 For the Years Ended December 31, 2022 2021 Weighted- Weighted- Average Average Restricted Grant Date Restricted Grant Date Shares Fair Value Shares Fair Value Unvested restricted stock awards at January 1, 174,297 $ 7.37 159,913 $ 7.07 Awards granted 71,860 9.64 66,065 7.98 Forfeitures (5,503 ) 8.17 (7,443 ) 7.38 Vestings (54,689 ) 7.38 (44,238 ) 7.20 Unvested restricted stock awards at December 31, 185,965 $ 8.22 174,297 $ 7.37 For the years ended December 31, 2022 2021 2022 2021 December 31, 2022 2021 $1 .2 On July 1, 2022 2021, 2022 2021. 2022 2021 2022 2021, December 31, 2022,

Note 15 - Regulatory Matters_Su

Note 15 - Regulatory Matters/Subsequent Events	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 15. FNCB’s ability to pay dividends to its shareholders, or repurchase shares of its common stock, is largely dependent on the Bank’s ability to pay dividends to FNCB. Bank regulations limit the amount of dividends that may may 2022 2021 December 31, 2022 2021 December 31, 2022 2021 December 31, 2022 January 25, 2023, March 15, 2023 March 1, 2023 . On January 26, 2022, may March 4, 2022 December 31, 2022. January 25, 2023, March 3, 2023. 2022, December 31, 2022 Current quantitative measures established by regulation to ensure capital adequacy require FNCB Bank to maintain minimum amounts and ratios (set forth in the table below) of Total capital, Tier I capital, and Tier I common equity (as defined in the regulations) to risk-weighted assets (as defined), and of Tier I capital (as defined) to average assets (as defined). The following tables present summary information regarding the Bank’s risk-based capital and related ratios at December 31, 2022 2021 FNCB Bank Minimum Required For Capital Adequacy Purposes Minimum Required For Capital Adequacy Purposes with Conservation Buffer Minimum Required To Be Well Capitalized Under Prompt Corrective Action Regulations (dollars in thousands) Amount Ratio Ratio Ratio Ratio December 31, 2022 Total capital (to risk-weighted assets) $ 169,984 13.11 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 154,842 11.94 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 154,842 11.94 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 154,842 8.77 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,296,618 Total average assets 1,765,251 FNCB Bank Minimum Required For Capital Adequacy Purposes Minimum Required For Capital Adequacy Purposes with Conservation Buffer Minimum Required To Be Well Capitalized Under Prompt Corrective Action Regulations (dollars in thousands) Amount Ratio Ratio Ratio Ratio December 31, 2021 Total capital (to risk-weighted assets) $ 161,957 14.64 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 148,958 13.46 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 148,958 13.46 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 148,958 8.92 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,106,636 Total average assets 1,669,932

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 16. In determining fair value, FNCB uses various valuation approaches, including market, income and cost approaches. Accounting standards establish a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability, which are developed based on market data obtained from sources independent of FNCB. Unobservable inputs reflect FNCB ’s knowledge about the assumptions the market participants would use in pricing an asset or liability, which are developed based on the best information available in the circumstances. The fair value hierarchy gives the highest priority to unadjusted quoted market prices in active markets for identical assets or liabilities (Level 1 3 A financial asset or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is broken down into three ● Level 1 valuation is based upon unadjusted quoted market prices for identical instruments traded in active markets; ● Level 2 r instruments traded in markets that are not ● Level 3 ologies including discounted cash flow models and similar techniques that use significant assumptions not A description of the valuation methodologies used for assets recorded at fair value, and for estimating fair value of financial instruments not Available-for-Sale Debt Securities The estimated fair values for FNCB’s investments in obligations of the U.S. government, obligations of state and political subdivisions, government-sponsored agency CMOs and mortgage-backed securities, private collateralized mortgage obligations, asset-backed securities, negotiable certificates of deposit and certain corporate debt securities are obtained by FNCB from a nationally-recognized pricing service. This pricing service develops estimated fair values by analyzing like securities and applying available market information through processes such as benchmark curves, benchmarking of like securities, sector groupings and matrix pricing (Level 2 may 2 2 not not 2 For those securities for which the inputs used by an independent pricing service were derived from unobservable market information, FNCB evaluated the appropriateness and quality of each price. Management reviewed the volume and level of activity for all classes of securities and attempted to identify transactions which may not may 3 third At December 31, 2022 , FNCB owned December 31, 2022 not not third 31, 2022. 3 third Equity Securities The estimated fair values of equity securities are determined by obtaining quoted prices on nationally recognized exchanges (Level 1 Derivative Contracts FNCB's derivative liabilities are reported at fair value utilizing Level 2 may Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present the financial assets and liabilities that are measured at fair value on a recurring basis at December 31, 2022 2021 , and the fair value hierarchy of the respective valuation techniques utilized to determine the fair value: Fair Value Measurements at December 31, 2022 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 32,134 $ - $ 32,134 $ - Obligations of state and political subdivisions 220,782 - 220,782 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 80,407 - 80,407 - Collateralized mortgage obligations - commercial 3,329 - 3,329 - Mortgage-backed securities 20,663 - 20,663 - Private collateralized mortgage obligations 72,507 - 72,507 - Corporate debt securities 30,672 - 22,736 7,936 Asset-backed securities 14,941 - 14,941 - Negotiable certificates of deposit 656 - 656 - Total available-for-sale debt securities 476,091 - 468,155 7,936 Equity securities, at fair value 7,717 7,717 - - Derivative assets 2,104 - 2,104 - Total financial assets $ 485,912 $ 7,717 $ 470,259 $ 7,936 Financial liabilities: Derivative liabilities $ 931 $ - $ 931 $ - Total financial liabilities $ 931 $ - $ 931 $ - Fair Value Measurements at December 31, 2021 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 36,355 $ - $ 36,355 $ - Obligations of state and political subdivisions 244,372 - 244,372 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 100,710 - 100,710 - Collateralized mortgage obligations - commercial 3,727 - 3,727 - Mortgage-backed securities 25,506 - 25,506 - Private collateralized mortgage obligations 67,165 - 67,165 - Corporate debt securities 32,063 - 19,718 12,345 Asset-backed securities 11,932 - 11,932 - Negotiable certificates of deposit 736 - 736 - Total available-for-sale debt securities 522,566 - 510,221 12,345 Equity Securities, at fair value 4,922 4,922 - - Derivative assets 363 - 363 - Total financial assets $ 527,851 $ 4,922 $ 510,584 $ 12,345 Financial liabilities: Derivative liabilities $ 99 $ - $ 99 $ - Total financial liabilities $ 99 $ - $ 99 $ - There was one corporate debt security transferred from Level 3 2 December 31, 2022. For the year ended December 31, 2021, 3 2. not third 2021, eight The following table presents a reconciliation and statement of operations classification of gains and losses for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3 December 31, 2022 2021 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Year Ended December 31, (in thousands) 2022 2021 Balance at January 1, $ 12,345 $ 16,424 Additions - 4,500 Redemptions (2,066 ) (1,000 ) Transfer to Level 2 (756 ) (7,550 ) Total gains or losses (realized/unrealized): Included in earnings - - Included in other comprehensive income (1,587 ) (29 ) Balance at December 31, $ 7,936 $ 12,345 Assets Measured at Fair Value on a Non-Recurring Basis The following tables present assets and liabilities measured at fair value on a non-recurring basis at December 31, 2022 2021 , and additional quantitative information about the valuation techniques and inputs utilized by FNCB to determine fair value. All such assets and liabilities were measured using Level 3 December 31, 2022 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Impaired loans - collateral dependent $ 1,902 $ 8 $ 1,894 Appraisal of collateral Selling costs 10.0% Impaired loans - other 5,698 26 5,672 Discounted cash flows Discount rate 3.00% - 10.25% December 31, 2021 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Impaired loans - collateral dependent $ 3,208 $ - $ 3,208 Appraisal of collateral Selling costs 10.0% Impaired loans - other 6,765 26 6,739 Discounted cash flows Discount rate 3.00% - 8.75% Other real estate owned 920 - 920 Appraisal of collateral Selling costs 1.0% The fair value of collateral-dependent impaired loans is determined through independent appraisals or other reasonable offers, which generally include various Level 3 not may not OREO properties are recorded at fair value less the estimated cost to sell at the date of FNCB ’s acquisition of the property. Subsequent to acquisition of the property, the balance may may The following table summarizes the estimated fair values of FNCB ’s financial instruments at December 31, 2022 2021 not not not may Fair Value December 31, 2022 December 31, 2021 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and short term investments Level 1 $ 41,916 $ 41,916 $ 99,020 $ 99,020 Available-for-sale debt securities See previous table 476,091 476,091 522,566 522,566 Equity securities Level 1 7,717 7,717 4,922 4,922 Restricted stock Level 2 8,545 8,545 1,911 1,911 Loans held for sale Level 2 60 60 - - Loans, net Level 3 1,110,124 1,079,266 967,023 967,087 Accrued interest receivable Level 2 5,957 5,957 4,643 4,643 Servicing rights Level 3 254 621 268 526 Derivative assets Level 2 1,946 2,104 371 363 Financial liabilities: Deposits Level 2 1,420,647 1,416,272 1,455,028 1,454,812 Borrowed funds Level 2 182,360 182,108 30,310 30,310 Accrued interest payable Level 2 171 171 49 49 Derivative liabilities Level 2 921 931 96 99

Note 17 - Earnings Per Share

Note 17 - Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 17. For FNCB, the numerator of both the basic and diluted earnings per share of common stock is net income available to common shareholders. The weighted average number of common shares outstanding used in the denominator for basic earnings per common share is increased to determine the denominator used for diluted earnings per common share by the effect of potentially dilutive common share equivalents utilizing the treasury stock method. December 31, 2022 2021 common stock equivalents reflected in the table above were related entirely to the incremental shares of unvested restricted stock. The following table presents the calculation of both basic and diluted earnings per share of common stock for the years ended December 31, 2022 2021 For the Year Ended December 31, (in thousands, except share data) 2022 2021 Net income $ 20,445 $ 21,371 Basic weighted-average number of common stock outstanding 19,744,477 20,111,430 Plus: common share equivalents 18,089 15,423 Diluted weighted-average number of common stock outstanding 19,762,566 20,126,853 Income per share of common stock: Basic $ 1.04 $ 1.06 Diluted $ 1.03 $ 1.06

Note 18 - Other Comprehensive (

Note 18 - Other Comprehensive (Loss) Income	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 18. The following tables summarize the reclassifications out of accumulated other comprehensive income for the years ended December 31, 2022 2021 For the year Ended December 31, 2022 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income Statements of Income Available-for-sale debt securities: Reclassification adjustment for net losses reclassified into net income $ 223 Net loss on the sale of available-for-sale securities Taxes (47 ) Income taxes Net of tax amount $ 176 For the year Ended December 31, 2021 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (213 ) Net gain on the sale of available-for-sale securities Taxes 45 Income taxes Net of tax amount $ (168 ) The following table summarizes the changes in accumulated other comprehensive income, net of tax, for the years ended December 31, 2022 2021 : For the Year Ended December 31, (in thousands) 2022 2021 Balance, January 1, $ 6,352 $ 13,886 Other comprehensive loss before reclassifications (54,556 ) (7,366 ) Amounts reclassified from accumulated other comprehensive income 176 (168 ) Net other comprehensive loss during the period (54,380 ) (7,534 ) Balance, December 31, $ (48,028 ) $ 6,352

Note 19 - Condensed Financial I

Note 19 - Condensed Financial Information - Parent Company Only	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 19. — PARENT COMPANY ONLY The following tables present condensed parent company only financial information: Condensed Statements of Financial Condition December 31, (in thousands) 2022 2021 Assets: Cash $ 12,779 $ 11,423 Investment in statutory trust 442 431 Investment in subsidiary (equity method) 106,837 155,342 Equity securities, at fair value 6,937 4,016 Other assets 2,409 1,800 Total assets $ 129,404 $ 173,012 Liabilities and Shareholders Equity: Junior subordinated debentures $ 10,310 $ 10,310 Accrued interest payable 31 9 Other liabilities 114 236 Total liabilities 10,455 10,555 Shareholders’ equity 118,949 162,457 Total liabilities and shareholders’ equity $ 129,404 $ 173,012 Condensed Statements of Income For the Year Ended December 31, (in thousands) 2022 2021 Income: Dividends from subsidiaries $ 15,000 $ 10,000 Interest and dividend income 204 168 Gain on equity securities 92 728 Trust income 11 6 Other income - 5 Total income 15,307 10,907 Expense: Interest on junior subordinated debt 358 191 Other operating expenses 513 351 Total expenses 871 542 Income before income taxes 14,436 10,365 (Benefit) provision for income taxes (133 ) 170 Income before equity in undistributed net income of subsidiary 14,569 10,195 Equity in undistributed net income of subsidiary 5,876 11,176 Net income $ 20,445 $ 21,371 Condensed Statements of Cash Flows For the Year Ended December 31, (in thousands) 2022 2021 Cash flows from operating activities: Net income $ 20,445 $ 21,371 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income of subsidiary (5,876 ) (11,176 ) Equity in trust (11 ) (6 ) Gain on equity securities (92 ) (728 ) Increase in other assets (25 ) (548 ) Increase in accrued interest payable 22 - Decrease (increase) in other liabilities (122 ) 175 Net cash provided by operating activities 14,341 9,088 Cash flows from investing activities: Sale of equity securities 359 - Purchases of equity securities (3,188 ) (1,195 ) Net cash used in investing activities (2,829 ) (1,195 ) Cash flows from financing activities: Proceeds from issuance of common shares - 58 Repurchase of common shares (3,636 ) (2,397 ) Cash dividends paid (6,520 ) (5,427 ) Net cash used in financing activities (10,156 ) (7,766 ) Net increase in cash 1,356 127 Cash at beginning of year 11,423 11,296 Cash at end of year $ 12,779 $ 11,423

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements of FNCB are comprised of the accounts of FNCB Bancorp, Inc., and its wholly-owned subsidiary, FNCB Bank, as well as the Bank’s wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accounting and reporting policies of FNCB conform to accounting principles generally accepted in the United States of America (“GAAP”), Regulation S- X not The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to change in the near term are the allowance for loan and lease losses (“ALLL”), the valuation and impairment evaluation of FNCB's investments, and income taxes.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents For purposes of reporting cash flows, cash equivalents include cash on hand and amounts due from banks. FNCB maintains compensating balances at correspondent banks, most of which are not December 31, 2022 2021,
Marketable Securities, Policy [Policy Text Block]	Securities Debt Securities and Equity Securities with Readily Determinable Fair Values FNCB classifies its investments in debt securities as either available-for-sale or held-to-maturity at the time of purchase. Debt securities that are classified as available-for-sale are carried at fair value with unrealized holding gains and losses recognized as a component of shareholders’ equity in accumulated other comprehensive (loss) income, net of tax. Debt securities that are classified as held-to-maturity are carried at amortized cost when management has the positive intent and ability to hold them to maturity. Premiums on callable debt securities are amortized to the earliest call date. Amortization of premiums and accretion of discounts on noncallable debt securities is recognized over the life of the related security as an adjustment to yield using the interest method. Realized gains and losses on sales of debt securities are based on amortized cost using the specific identification method on the trade date. All of FNCB's debt securities were classified as available-for-sale at December 31, 2022 2021 Equity securities with readily determinable fair values are reported at fair value with net unrealized gains and losses recognized non-interest income in the consolidated statements of income. Fair values for debt securities and equity securities with readily determinable fair values are based upon quoted market prices, where available. If quoted market prices are not Restricted Stock Investments in restricted securities have limited marketability, are carried at cost and are evaluated for impairment based on FNCB’s determination of the ultimate recoverability of the par value of the stock. FNCB’s investment in restricted securities is comprised of stock in the Federal Home Loan Bank ("FHLB") of Pittsburgh and Atlantic Community Bankers Bank ("ACBB"). Equity Securities without Readily Determinable Fair Value Equity securities without readily determinable fair values generally consist of common and/or preferred stock of privately held financial institutions, which are carried at cost and included in other assets in the consolidated statements of financial condition. On a quarterly basis, management performs a qualitative assessment to determine if the securities are impaired. If the qualitative assessment indicates impairment, the security is written down to its fair value, with the charge for impairment included in net income. Evaluation for Other Than Temporary Impairment On a quarterly basis, management evaluates all securities in an unrealized loss position for other than temporary impairment (“OTTI”). An individual security is considered impaired when its current fair value is less than its amortized cost basis. As part of its evaluation, management considers the following factors, among other things, in determining whether the security’s impairment is other than temporary: ● the length of time and extent of the impairment; ● the causes of the decline in fair value, such as credit deterioration, interest rate fluctuations, or market volatility; ● adverse industry or geographic conditions; ● historical implied volatility; ● payment structure of the security and whether FNCB expects to receive all contractual cash flows; ● failure of the issuer to make contractual interest or principal payments in the past; and ● changes in the security’s rating. Based on current authoritative guidance, when a held-to-maturity or available-for-sale security is assessed for OTTI, management must first not one not two not
Financing Receivable [Policy Text Block]	Loans and Leases Loans and leases that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balance, net of unamortized deferred loan fees and costs, any unearned income and partial charge-offs. Loans and leases receivable are presented net of the allowance for loan and lease losses in the consolidated statements of financial condition. Interest income on all loans is recognized using the effective interest method. Nonrefundable loan origination fees, as well as certain direct loan origination costs, are deferred and the net amount amortized over the contractual life of the related loan as an adjustment to yield using the effective interest method. Amortization of deferred loan fees or costs is discontinued when a loan is placed on non-accrual status. Loans are placed on non-accrual status when a loan is specifically determined to be impaired or when management believes that the collection of interest or principal is doubtful. This generally occurs when a default of interest or principal has existed for 90 days or more, unless the loan is well secured and in the process of collection, or when management becomes aware of facts or circumstances that the loan would default before 90 first six no In accordance with federal regulations, prior to making, extending, renewing or advancing additional funds in excess of $ 500 third may
Troubled Debt Restructuring [Policy Text Block]	Troubled Debt Restructurings FNCB considers a loan to be a troubled debt restructuring (“TDR”) when it grants a concession to the borrower for legal or economic reasons related to the borrower’s financial difficulties that it would not six
Impaired Financing Receivable, Policy [Policy Text Block]	Loan Impairment A loan is considered impaired when it is probable that FNCB will be unable to collect all amounts due (including principal and interest) according to the contractual terms of the note and loan agreement. For purposes of the analysis, all TDRs, loan relationships with an aggregate outstanding balance greater than $100 not may Generally, all loans with balances of $100 thousand or less are considered within homogeneous pools and are not Impaired loans, or portions thereof, are charged-off upon determination that all or a portion of the loan balance is uncollectible and exceeds the fair value of the collateral. A loan is considered uncollectible when the borrower is delinquent with respect to principal or interest repayment and it is unlikely that the borrower will have the ability to pay the debt in a timely manner, collateral value is insufficient to cover the outstanding indebtedness and the guarantors (if applicable) do not
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan and Lease Losses Management evaluates the credit quality of FNCB’s loan portfolio on an ongoing basis and performs a formal review of the adequacy of the ALLL on a quarterly basis. The ALLL is established through a provision for loan losses charged to earnings and is maintained at a level that management considers adequate to absorb estimated probable losses inherent in the loan portfolio as of the evaluation date. Loans, or portions of loans, determined by management to be uncollectible are charged off against the ALLL, while recoveries of amounts previously charged off are credited to the ALLL. Determining the amount of the ALLL is considered a critical accounting estimate because it requires significant judgment and the use of estimates related to the amount and timing of expected future cash flows on impaired loans, estimated losses on pools of homogeneous loans based on historical loss experience, qualitative factors, and consideration of current economic trends and conditions, all of which may may FNCB's allowance methodology consists primarily of two $100 may may not When establishing the ALLL, management categorizes loans into the following loan segments that are based generally on the nature of the collateral and basis of repayment. The risk characteristics of FNCB’s loan segments are as follows: Construction, Land Acquisition and Development one four not 65%. 85% Commercial Real Estate not not 25 85%. Commercial and Industrial - may State and Political Subdivision Residential Real Estate 1 4 first 80% 80% 90% 15 Consumer
Liability for Off-balance-sheet Credit Related Financial Instruments, Policy [Policy Text Block]	Off-Balance-Sheet Credit-Related Financial Instruments FNCB is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing need of its customers. These financial instruments include commitments to extend credit, unused portions of lines of credit, including revolving HELOCs, and letters of credit. FNCB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument is represented by the contractual notional amount of these instruments. FNCB uses the same credit policies in making these commitments as it does for on-balance sheet instruments. In order to provide for probable losses inherent in these instruments, FNCB records a reserve for unfunded commitments, included in other liabilities on the consolidated statements of financial condition, with the offsetting expense recorded in other operating expenses in the consolidated statements of income.
Mortgage Banking Activity [Policy Text Block]	Mortgage Banking Activities, Loan Sales and Servicing Mortgage loans originated and held for sale are carried at the lower of aggregate cost or fair value determined on an individual loan basis. Net unrealized losses are recorded as a valuation allowance and charged to earnings. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold and include the value assigned to the rights to service the loan. FNCB may Servicing rights are recorded at fair value upon sale of the loan and reported in other assets on the consolidated statements of financial condition. Servicing rights are amortized in proportion to and over the period during which estimated servicing income will be received. Fair value is based on market prices for comparable servicing contracts, when available, or alternately, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing rights are evaluated for impairment at each reporting date based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If management later determines that all or a portion of the impairment no may
Other Real Estate Owned, Policy [Policy Text Block]	Other Real Estate Owned OREO consists of property acquired by foreclosure, abandonment or conveyance of deed in-lieu of foreclosure of a loan, and bank premises that are no no may
Property, Plant and Equipment, Policy [Policy Text Block]	Bank Premises and Equipment Land is stated at cost. Bank premises, equipment and leasehold improvements are stated at cost less accumulated depreciation. Costs for routine maintenance and repairs are expensed as incurred, while significant expenditures for improvements are capitalized. Depreciation expense is computed generally using the straight-line method over the following ranges of estimated useful lives, or in the case of leasehold improvements, to the expected terms of the leases, if shorter: Buildings and improvements (years) 5 to 40 Furniture, fixtures and equipment (years) 3 to 20 Leasehold improvements (years) 3 to 35
Income Tax, Policy [Policy Text Block]	Income Taxes FNCB recognizes income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more-likely-than- not not FNCB files a consolidated federal income tax return. Under tax sharing agreements, each subsidiary provides for and settles income taxes with FNCB as if it would have filed on a separate return basis. Interest and penalties, if any, as a result of a taxing authority examination are recognized within non-interest expense. FNCB is not no 2019. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more-likely-than- not not not 50% x December 31, 2022 2021
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share Earnings per share is calculated on the basis of the weighted-average number of common shares outstanding during the year. Basic earnings per share excludes dilution and is computed by dividing net income available to common shareholders by the weighted-average common shares outstanding during the period. Diluted earnings per share reflect additional shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation FNCB recognizes all share-based payments for compensation in the consolidated statements of income based on their fair values on the grant date. The fair value of shares of unrestricted and restricted stock and awarded under the Long Term Incentive Compensation Plan (“LTIP”) is determined using an average of the high and low prices for FNCB’s common stock for the 10
Bank Owned Life Insurance, Policy [Policy Text Block]	Bank-Owned Life Insurance Bank-owned life insurance (“BOLI”) represents the cash surrender value of life insurance policies on certain current and former directors and officers of FNCB. FNCB purchased the insurance as a tax-deferred investment and future source of funding for liabilities, including the payment of employee benefits such as health care. BOLI is carried in the consolidated statements of financial condition at its cash surrender value. Increases in the cash value of the policies, as well as proceeds received, are recorded in non-interest income. Under some of these policies, the beneficiaries receive a portion of the death benefit. The net present value of the future death benefits scheduled to be paid to the beneficiaries was $101 thousand and $99 thousand at December 31, 2022 2021
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurement FNCB uses fair value measurements to record fair value adjustments to certain financial assets and liabilities and to determine fair value disclosures. Available-for-sale debt securities and derivative contracts are recorded at fair value on a recurring basis. Additionally, from time to time, FNCB may Fair value is the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants at the measurement date. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not Accounting standards define fair value, establish a framework for measuring fair value, establish a three The three ● Level 1 ● Level 2 not ● Level 3 not
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition FNCB records revenue from contracts with customers in accordance with ASC 606, not 606. not 606 ● Deposit service charges - include general service fees for monthly account maintenance, account analysis fees, non-sufficient funds fees, wire transfer fees and other deposit account related fees. Revenue is recognized when FNCB’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for service charges on deposit accounts is received immediately or in the following month through a direct charge to customers’ accounts. Also included in deposit service charges is income from ATM surcharges and debit card services income. ATM surcharges are generated when an FNCB cardholder uses an ATM that is not ● Net gains (losses) on the sale of available-for-sale debt securities - Gains or losses realized from the sale of available-for-sale debt securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of equity securities - Gains or losses realized from the sale of equity securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of mortgage loans held for sale - Gains or losses realized on the sale of mortgages held for sale are recorded to non-interest income on the settlement date. ● Loan-related fees - include servicing fees received on loans sold for which FNCB has retained the servicing, net of amortization for mortgage servicing rights. ● Merchant services revenue - Merchant services fees represent interchange revenue generated from the processing of merchant card payments on behalf of certain business customers. Merchant services fee income is transactional in nature and is recognized in income monthly when FNCB’s performance obligation is complete, which is generally the time that payment is received. ● Other income – primarily includes wealth management fee income, interest rate swap revenue and title insurance revenue. Wealth management fee income represents fees received from a third third not no no
Comprehensive Income, Policy [Policy Text Block]	Comprehensive (Loss) Income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the shareholders’ equity section of the statement of financial condition, such items, along with net income, are components of comprehensive (loss) income.
New Accounting Pronouncements, Policy [Policy Text Block]	New Authoritative Accounting Guidance Accounting Standards Update ("ASU") 2016 13, 326 2016 13 not not June 17, 2016, 2016 13 not 2016 13 1934, December 15, 2019, may December 15, 2018, November 15, 2019, 2019 10, 326 815 842 not 2019 10 not December 15, 2022. January 1, 2023. third January 1, 2023. third 2016 13 ASU 2022 02, 326 326 20. 326 20 50 6, December 15, 2022, No. 2016 13, No. 2022 02 may 2022 02 2016 13. ASU 2020 01 321 323 815 321 321; 321 2020 01 December 15, 2020 December 15, 2021 January 1, 2022 not ASU 2020 04, 848 2020 04 January 7, 2021, 2021 01, 848 2020 04 not 2021 01 848. 2021 01 may not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment Useful Life [Table Text Block]	Buildings and improvements (years) 5 to 40 Furniture, fixtures and equipment (years) 3 to 20 Leasehold improvements (years) 3 to 35

Note 3 - Securities (Tables)

Note 3 - Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	December 31, 2022 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,801 $ - $ 4,667 $ 32,134 Obligations of state and political subdivisions 250,244 90 29,552 220,782 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 93,577 - 13,170 80,407 Collateralized mortgage obligations - commercial 3,649 - 320 3,329 Mortgage-backed securities 23,332 1 2,670 20,663 Private collateralized mortgage obligations 80,648 - 8,141 72,507 Corporate debt securities 33,630 - 2,958 30,672 Asset-backed securities 15,287 5 351 14,941 Negotiable certificates of deposit 744 - 88 656 Total available-for-sale debt securities $ 537,912 $ 96 $ 61,917 $ 476,091 December 31, 2021 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,751 $ 1 $ 397 $ 36,355 Obligations of state and political subdivisions 235,489 9,651 768 244,372 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 101,321 1,158 1,769 100,710 Collateralized mortgage obligations - commercial 3,685 87 45 3,727 Mortgage-backed securities 25,467 263 224 25,506 Private collateralized mortgage obligations 68,137 60 1,032 67,165 Corporate debt securities 31,300 940 177 32,063 Asset-backed securities 11,907 42 17 11,932 Negotiable certificates of deposit 744 - 8 736 Total available-for-sale debt securities $ 514,801 $ 12,202 $ 4,437 $ 522,566
Investments Classified by Contractual Maturity Date [Table Text Block]	December 31, 2022 Amortized Fair (in thousands) Cost Value Available -for-sale debt securities: Amounts maturing in: One year or less $ 17,709 $ 17,535 After one year through five years 65,344 61,839 After five years through ten years 112,971 97,101 After ten years 125,395 107,769 Collateralized mortgage obligations 177,874 156,243 Mortgage-backed securities 23,332 20,663 Asset-backed securities 15,287 14,941 Total $ 537,912 $ 476,091
Gain (Loss) on Securities [Table Text Block]	Year Ended December 31, (in thousands) 2022 2021 Available-for-sale debt securities: Gross proceeds received on sales $ 14,004 $ 2,981 Gross proceeds received on redemption - 1,000 Gross realized gains on sales 78 213 Gross realized losses on sales (301 ) - Year Ended December 31, (in thousands) 2022 2021 Net (loss) gain recognized on equity securities $ (34 ) $ 701 Less: net gains recognized on equity securities sold/acquired 118 - Unrealized (loss) gain recognized on equity securities $ (152 ) $ 701
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2022 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries - $ - $ - 17 $ 32,134 $ 4,667 17 $ 32,134 $ 4,667 Obligations of state and political subdivisions 128 146,932 12,751 94 69,872 16,801 222 216,804 29,552 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 16 26,826 3,407 26 53,581 9,763 42 80,407 13,170 Collateralized mortgage obligations - commercial 2 1,911 94 1 1,418 226 3 3,329 320 Mortgage-backed securities 7 8,569 219 7 11,998 2,451 14 20,567 2,670 Private collateralized mortgage obligations 29 27,705 1,213 28 42,819 6,928 57 70,524 8,141 Corporate debt securities 18 21,325 1,805 11 9,347 1,153 29 30,672 2,958 Asset-backed securities 5 7,295 179 5 3,988 172 10 11,283 351 Negotiable certificates of deposit - - - 3 656 88 3 656 88 Total 205 $ 240,563 $ 19,668 192 $ 225,813 $ 42,249 397 $ 466,376 $ 61,917 December 31, 2021 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries 16 $ 35,394 $ 397 - $ - $ - 16 $ 35,394 $ 397 Obligations of state and political subdivisions 41 36,107 702 2 1,257 66 43 37,364 768 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 20 58,848 1,530 2 5,713 239 22 64,561 1,769 Collateralized mortgage obligations - commercial 1 1,632 45 - - - 1 1,632 45 Mortgage-backed securities 6 14,585 204 1 1,596 20 7 16,181 224 Private collateralized mortgage obligations 22 44,425 897 3 6,213 135 25 50,638 1,032 Corporate debt securities 9 7,643 107 2 2,180 70 11 9,823 177 Asset-backed securities 4 3,810 14 2 1,293 3 6 5,103 17 Negotiable certificates of deposit 3 736 8 - - - 3 736 8 Total 122 $ 203,180 $ 3,904 12 $ 18,252 $ 533 134 $ 221,432 $ 4,437
Investment [Table Text Block]	December 31, (in thousands) 2022 2021 Stock in Federal Home Loan Bank of Pittsburgh $ 8,535 $ 1,901 Stock in Atlantic Community Bankers Bank 10 10 Total restricted securities, at cost $ 8,545 $ 1,911

Note 4 - Loans and Leases (Tabl

Note 4 - Loans and Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, (in thousands) 2022 2021 Residential real estate $ 250,221 $ 234,113 Commercial real estate 376,976 366,009 Construction, land acquisition and development 66,555 41,646 Commercial and industrial 272,024 193,086 Consumer 92,612 85,522 State and political subdivisions 64,955 61,071 Total loans and leases, gross 1,123,343 981,447 Unearned income (810 ) (1,442 ) Net deferred origination fees 1,784 (566 ) Allowance for loan and lease losses (14,193 ) (12,416 ) Loans and leases, net $ 1,110,124 $ 967,023
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Allowance for Loan and Lease Losses by Loan Category December 31, 2022 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Consumer State and Political Subdivisions Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2022 $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Charge-offs (3 ) - - (69 ) (1,234 ) - - (1,306 ) Recoveries 3 293 10 30 785 - - 1,121 Provisions (credits) 134 (630 ) 345 1,468 597 48 - 1,962 Ending balance, December 31, 2022 $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 Specific reserve $ 17 $ 15 $ - $ 2 $ - $ - $ - $ 34 General reserve $ 2,198 $ 4,178 $ 747 $ 4,097 $ 1,307 $ 503 $ 1,129 $ 14,159 Loans and leases receivable: Individually evaluated for impairment $ 1,472 $ 5,766 $ - $ 362 $ - $ - $ - $ 7,600 Collectively evaluated for impairment 248,749 371,210 66,555 271,662 92,612 64,955 - 1,115,744 Total loans and leases, gross at December 31, 2022 $ 250,221 $ 376,976 $ 66,555 $ 272,024 $ 92,612 $ 64,955 $ - $ 1,123,343 Allowance for Loan and Lease Losses by Loan Category December 31, 2021 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Consumer State and Political Subdivisions Unallocated Total Allowance for loan and lease losses: Beginning balance, January 1, 2021 $ 1,715 $ 4,268 $ 538 $ 2,619 $ 1,319 $ 405 $ 1,086 $ 11,950 Charge-offs (14 ) (11 ) - (218 ) (543 ) - - (786 ) Recoveries 17 467 13 74 515 - - 1,086 Provisions (credits) 363 (194 ) (159 ) 195 (132 ) 50 43 166 Ending balance, December 31, 2021 $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Specific reserve $ 9 $ 6 $ - $ 11 $ - $ - $ - $ 26 General reserve $ 2,072 $ 4,524 $ 392 $ 2,659 $ 1,159 $ 455 $ 1,129 $ 12,390 Loans and leases receivable: Individually evaluated for impairment $ 1,681 $ 7,530 $ - $ 762 $ - $ - $ - $ 9,973 Collectively evaluated for impairment 232,432 358,479 41,646 192,324 85,522 61,071 - 971,474 Total loans and leases, gross at December 31, 2021 $ 234,113 $ 366,009 $ 41,646 $ 193,086 $ 85,522 $ 61,071 $ - $ 981,447
Financing Receivable Credit Quality Indicators [Table Text Block]	Credit Quality Indicators December 31, 2022 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 43,188 $ 434 $ 99 $ - $ - $ 43,721 $ 205,887 $ 613 $ 206,500 $ 250,221 Commercial real estate 367,866 7,082 2,028 - - 376,976 - - - 376,976 Construction, land acquisition and development 62,965 797 - - - 63,762 2,793 - 2,793 66,555 Commercial and industrial 260,358 829 8,875 - - 270,062 1,962 - 1,962 272,024 Consumer - - - - - - 92,251 361 92,612 92,612 State and political subdivisions 64,955 - - - - 64,955 - - - 64,955 Total $ 799,332 $ 9,142 $ 11,002 $ - $ - $ 819,476 $ 302,893 $ 974 $ 303,867 $ 1,123,343 Credit Quality Indicators December 31, 2021 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 42,028 $ 530 $ 77 $ - $ - $ 42,635 $ 190,919 $ 559 $ 191,478 $ 234,113 Commercial real estate 350,904 8,232 6,873 - - 366,009 - - - 366,009 Construction, land acquisition and development 34,869 - - - - 34,869 6,777 - 6,777 41,646 Commercial and industrial 187,554 1,877 1,343 - - 190,774 2,312 - 2,312 193,086 Consumer - - - - - - 85,291 231 85,522 85,522 State and political subdivisions 61,066 - - - - 61,066 5 - 5 61,071 Total $ 676,421 $ 10,639 $ 8,293 $ - $ - $ 695,353 $ 285,304 $ 790 $ 286,094 $ 981,447
Financing Receivable, Past Due [Table Text Block]	December 31, 2022 Delinquency Status 0-29 Days 30-59 Days 60-89 Days >/= 90 Days (in thousands) Past Due Past Due Past Due Past Due Total Performing (accruing) loans and leases: Residential real estate $ 248,953 $ 555 $ - $ - $ 249,508 Commercial real estate 375,431 - - - 375,431 Construction, land acquisition and development 66,555 - - - 66,555 Commercial and industrial 271,767 113 - - 271,880 Consumer 90,794 965 413 79 92,251 State and political subdivisions 64,955 - - - 64,955 Total performing (accruing) loans and leases 1,118,455 1,633 413 79 1,120,580 Non-accrual loans and leases: Residential real estate 156 84 16 457 713 Commercial real estate 218 - - 1,327 1,545 Construction, land acquisition and development - - - - - Commercial and industrial 144 - - - 144 Consumer 96 26 53 186 361 State and political subdivisions - - - - - Total non-accrual loans and leases 614 110 69 1,970 2,763 Total loans and leases receivable $ 1,119,069 $ 1,743 $ 482 $ 2,049 $ 1,123,343 December 31, 2021 Delinquency Status 0-29 Days 30-59 Days 60-89 Days >/= 90 Days (in thousands) Past Due Past Due Past Due Past Due Total Performing (accruing) loans and leases: Residential real estate $ 233,054 $ 406 $ 17 $ - $ 233,477 Commercial real estate 363,394 116 - - 363,510 Construction, land acquisition and development 41,646 - - - 41,646 Commercial and industrial 192,584 4 1 - 192,589 Consumer 84,333 754 204 - 85,291 State and political subdivisions 61,071 - - - 61,071 Total performing (accruing) loans and leases 976,082 1,280 222 - 977,584 Non-accrual loans and leases: Residential real estate 67 27 87 455 636 Commercial real estate 1,172 - - 1,327 2,499 Construction, land acquisition and development - - - - - Commercial and industrial 497 - - - 497 Consumer 117 85 15 14 231 State and political subdivisions - - - - - Total non-accrual loans and leases 1,853 112 102 1,796 3,863 Total loans and leases receivable $ 977,935 $ 1,392 $ 324 $ 1,796 $ 981,447
Impaired Financing Receivables [Table Text Block]	December 31, 2022 Recorded Unpaid Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 431 $ 509 $ - Commercial real estate 1,071 1,339 - Construction, land acquisition and development - - - Commercial and industrial 218 218 - Consumer - - - State and political subdivisions - - - Total impaired loans with no related allowance recorded 1,720 2,066 - With a related allowance recorded: Residential real estate 1,041 1,041 17 Commercial real estate 4,695 4,695 15 Construction, land acquisition and development - - - Commercial and industrial 144 362 2 Consumer - - - State and political subdivisions - - - Total impaired loans with a related allowance recorded 5,880 6,098 34 Total of impaired loans: Residential real estate 1,471 1,550 17 Commercial real estate 5,766 6,034 15 Construction, land acquisition and development - - - Commercial and industrial 363 580 2 Consumer - - - State and political subdivisions - - - Total impaired loans $ 7,600 $ 8,164 $ 34 December 31, 2021 Recorded Unpaid Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 395 $ 463 $ - Commercial real estate 2,499 4,230 - Construction, land acquisition and development - - - Commercial and industrial 314 347 - Consumer - - - State and political subdivisions - - - Total impaired loans with no related allowance recorded 3,208 5,040 - With a related allowance recorded: Residential real estate 1,286 1,285 9 Commercial real estate 5,031 5,031 6 Construction, land acquisition and development - - - Commercial and industrial 448 666 11 Consumer - - - State and political subdivisions - - - Total impaired loans with a related allowance recorded 6,765 6,982 26 Total of impaired loans: Residential real estate 1,681 1,748 9 Commercial real estate 7,530 9,261 6 Construction, land acquisition and development - - - Commercial and industrial 762 1,013 11 Consumer - - - State and political subdivisions - - - Total impaired loans $ 9,973 $ 12,022 $ 26
Schedule of Average Balance and Interest Income on Impaired Loans [Table Text Block]	Year Ended December 31, 2022 2021 Average Interest Average Interest (in thousands) Balance Income (1) Balance Income (1) Residential real estate $ 1,640 $ 65 $ 1,966 $ 71 Commercial real estate 6,614 251 8,052 223 Construction, land acquisition and development - - 33 2 Commercial and industrial 482 19 969 9 Consumer - - - - State and political subdivisions - - - - Total impaired loans $ 8,736 $ 335 $ 11,020 $ 305

Note 5 - Bank Premises and Eq_2

Note 5 - Bank Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Property Plant and Equipment Components [Table Text Block]	December 31, (in thousands) 2022 2021 Land $ 2,930 $ 2,776 Buildings and improvements 14,408 14,249 Furniture, fixtures and equipment 11,048 10,610 Leasehold improvements 3,328 2,980 Total 31,714 30,615 Accumulated depreciation (16,098 ) (14,533 ) Net $ 15,616 $ 16,082

Note 6 - Other Assets (Tables)

Note 6 - Other Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Other Assets [Table Text Block]	December 31, (in thousands) 2022 2021 Other real estate owned $ - $ 920 Investment in low-income housing tax credit program 11,014 - Right of use assets 3,226 2,955 Mortgage servicing rights 254 268 Interest rate swaps 1,946 371 Net deferred tax asset 16,826 1,797 Equity securities without readily determined fair value 500 500 Other assets 9,239 7,851 Total $ 43,005 $ 14,662

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Deposit Liabilities, Type [Table Text Block]	December 31, (in thousands) 2022 2021 Demand (non-interest bearing) $ 305,850 $ 320,089 Interest-bearing: Interest-bearing demand 808,497 857,849 Savings 148,426 134,224 Time ($250,000 and over) 24,902 26,531 Other time 132,972 116,335 Total interest-bearing 1,114,797 1,134,939 Total deposits $ 1,420,647 $ 1,455,028
Schedule of Maturities of Time Deposits [Table Text Block]	$250,000 Other (in thousands) and Over Time Deposits Total 2023 $ 21,895 $ 94,644 $ 116,539 2024 3,007 29,767 32,774 2025 - 4,582 4,582 2026 - 2,050 2,050 2027 - 1,929 1,929 Total $ 24,902 $ 132,972 $ 157,874

Note 8 - Borrowed Funds (Tables

Note 8 - Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	As of and for the Year Ended December 31, 2022 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term $ 32,650 $ 5,830 $ 32,650 4.51 % 4.45 % FHLB of Pittsburgh advances - overnight 139,400 93,309 170,350 2.56 4.45 Federal Reserve discount window BIC advances - 66 - 3.77 - Junior subordinated debentures 10,310 10,310 10,310 3.47 6.44 As of and for the Year Ended December 31, 2021 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term 20,000 $ 1,890 $ 20,000 0.33 % 0.07 % Federal funds - 28 - - - Junior subordinated debentures 10,310 10,310 10,310 1.85 1.87
Schedule of Maturities of Long-Term Debt [Table Text Block]	(in thousands) December 31, 2022 2023 $ 139,400 2024 12,650 2025 20,000 2026 - 2027 - 2028 and thereafter 10,310 Total $ 182,360

Note 9 - Derivative and Hedgi_2

Note 9 - Derivative and Hedging Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivative Assets Derivative Liabilities As of December 31, 2022 As of December 31, 2021 As of December 31, 2022 As of December 31, 2021 (in thousands) Notional Amount Balance Sheet Location Fair Value Balance Sheet Location Fair Value Notional Amount Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Cash flow hedges $ 20,000 Other assets $ 1,173 Other assets $ 271 $ - Other liabilities $ - Other liabilities $ 7 Total derivatives designated as hedging instruments 1,173 271 - 7 Derivatives not designated as hedging instruments Interest rate swaps 6,922 Other assets 931 Other assets 92 6,922 Other liabilities 931 Other liabilities 92 Risk participation transaction 2,486 - - - - Total derivatives not designated as hedging instruments 931 92 931 92 Net Derivatives on the Balance Sheet 2,104 363 931 98 Gross amounts not offset in the Statement of Financial Position Financial instruments - 18 - 18 Cash collateral (1) 1,946 300 - - Net derivative amounts $ 158 $ 45 $ 931 $ 80
Derivative Instruments, Gain (Loss) [Table Text Block]	Year Ended December 31, 2022 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 46 $ 46 $ - Interest expense $ 176 $ 176 $ - Total $ 46 $ 46 $ - $ 176 $ 176 $ - Year Ended December 31, 2021 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 168 $ 168 $ - Interest expense $ (22 ) $ (22 ) $ - Total $ 168 $ 168 $ - $ (22 ) $ (22 ) $ -
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Year Ended December 31, 2022 December 31, 2021 (in thousands) Interest Expense Interest Expense Total amounts of income and expense line items presented in the cash flow statement of financial performance in which the effects of fair value or hedges are recorded $ 176 $ (22 ) The effects of fair value and cash flow hedging: Gain or (loss) on cash flow hedging relationships in Subtopic 815-20 Interest contracts: Amount of gain or (loss) reclassified from accumulated other comprehensive income into income $ 176 $ (22 ) Amount of gain or (loss) reclassified from accumulated other comprehensive income into income as a result that a forecasted transaction is no longer probable of occurring $ - $ - Amount of gain or (loss) reclassified from accumulated OCI into income - included component $ 176 $ (22 ) Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component $ - $ -

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the Year Ended December 31, (in thousands) 2022 2021 Current $ 4,646 $ 4,250 Deferred (502 ) 406 Income tax expense $ 4,144 $ 4,656
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Year Ended December 31, 2022 2021 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 5,164 21.00 % $ 5,466 21.00 % Add (deduct): Tax effects of tax free interest income (874 ) (3.55 )% (733 ) (2.82 )% Non-deductible interest expense 85 0.35 % 32 0.12 % Bank-owned life insurance (206 ) (0.84 )% (114 ) (0.44 )% Other items, net (25 ) (0.11 )% 5 0.03 % Income tax provision $ 4,144 16.85 % $ 4,656 17.89 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, (in thousands) 2022 2021 Allowance for loan and lease losses $ 3,180 $ 2,730 Deferred compensation 650 697 Lease liability 736 659 Other real estate owned valuation 72 9 Employee benefits 352 340 Accrued interest 7 2 Charitable contribution carryover - 19 Accrued vacation - 54 Deferred income 29 47 Unrealized holding losses on securities available-for-sale 12,982 - Unrealized holding losses on equity securities 32 - Gross deferred tax assets 18,040 4,557 Deferred loan origination costs (137 ) (114 ) Unrealized holding gains on securities available-for-sale - (1,631 ) Unrealized holding gains on equity securities - (147 ) Right of use asset (677 ) (597 ) Prepaid expenses - (27 ) Derivative assets (215 ) (58 ) Mortgage servicing rights (53 ) (56 ) Depreciation (130 ) (122 ) Gross deferred tax liabilities (1,213 ) (2,752 ) Net deferred tax assets $ 16,827 $ 1,805

Note 12 - Related Party Trans_2

Note 12 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	For the Year Ended December 31, (in thousands) 2022 2021 Balance January 1, $ 71,437 $ 98,935 Additions, new loans and advances 96,978 123,717 Repayments (89,271 ) (127,558 ) Other (1) - (23,657 ) Balance December 31, $ 79,144 $ 71,437

Note 13 - Commitments, Contin_2

Note 13 - Commitments, Contingencies and Concentrations (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	(in thousands) December 31, 2022 2023 $ 416 2024 407 2025 385 2026 387 2027 388 2028 and thereafter 2,271 Total lease payments 4,254 Less: imputed interest 749 Present value of operating lease liabilities $ 3,505
Lease, Other Information Related to Operating Leases [Table Text Block]	(dollars in thousands) December 31, 2022 December 31, 2021 Weighted-average remaining lease term (in years) 9.9 12.2 Weighted-average discount rate 3.33 % 3.29 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 402 $ 401
Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]	December 31, (in thousands) 2022 2021 Commitments to extend credit $ 301,300 $ 273,883 Standby letters of credit 17,923 17,179
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	December 31, 2022 December 31, 2021 % of % of (in thousands) Amount Gross Loans Amount Gross Loans Retail space/shopping centers $ 54,461 4.85 % $ 48,590 4.95 % 1-4 family residential investment properties 113,746 10.13 % 92,745 9.45 %

Note 14 - Stock Compensation _2

Note 14 - Stock Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	For the Years Ended December 31, 2022 2021 Weighted- Weighted- Average Average Restricted Grant Date Restricted Grant Date Shares Fair Value Shares Fair Value Unvested restricted stock awards at January 1, 174,297 $ 7.37 159,913 $ 7.07 Awards granted 71,860 9.64 66,065 7.98 Forfeitures (5,503 ) 8.17 (7,443 ) 7.38 Vestings (54,689 ) 7.38 (44,238 ) 7.20 Unvested restricted stock awards at December 31, 185,965 $ 8.22 174,297 $ 7.37

Note 15 - Regulatory Matters__2

Note 15 - Regulatory Matters/Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	FNCB Bank Minimum Required For Capital Adequacy Purposes Minimum Required For Capital Adequacy Purposes with Conservation Buffer Minimum Required To Be Well Capitalized Under Prompt Corrective Action Regulations (dollars in thousands) Amount Ratio Ratio Ratio Ratio December 31, 2022 Total capital (to risk-weighted assets) $ 169,984 13.11 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 154,842 11.94 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 154,842 11.94 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 154,842 8.77 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,296,618 Total average assets 1,765,251 FNCB Bank Minimum Required For Capital Adequacy Purposes Minimum Required For Capital Adequacy Purposes with Conservation Buffer Minimum Required To Be Well Capitalized Under Prompt Corrective Action Regulations (dollars in thousands) Amount Ratio Ratio Ratio Ratio December 31, 2021 Total capital (to risk-weighted assets) $ 161,957 14.64 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 148,958 13.46 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 148,958 13.46 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 148,958 8.92 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,106,636 Total average assets 1,669,932

Note 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at December 31, 2022 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 32,134 $ - $ 32,134 $ - Obligations of state and political subdivisions 220,782 - 220,782 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 80,407 - 80,407 - Collateralized mortgage obligations - commercial 3,329 - 3,329 - Mortgage-backed securities 20,663 - 20,663 - Private collateralized mortgage obligations 72,507 - 72,507 - Corporate debt securities 30,672 - 22,736 7,936 Asset-backed securities 14,941 - 14,941 - Negotiable certificates of deposit 656 - 656 - Total available-for-sale debt securities 476,091 - 468,155 7,936 Equity securities, at fair value 7,717 7,717 - - Derivative assets 2,104 - 2,104 - Total financial assets $ 485,912 $ 7,717 $ 470,259 $ 7,936 Financial liabilities: Derivative liabilities $ 931 $ - $ 931 $ - Total financial liabilities $ 931 $ - $ 931 $ - Fair Value Measurements at December 31, 2021 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 36,355 $ - $ 36,355 $ - Obligations of state and political subdivisions 244,372 - 244,372 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 100,710 - 100,710 - Collateralized mortgage obligations - commercial 3,727 - 3,727 - Mortgage-backed securities 25,506 - 25,506 - Private collateralized mortgage obligations 67,165 - 67,165 - Corporate debt securities 32,063 - 19,718 12,345 Asset-backed securities 11,932 - 11,932 - Negotiable certificates of deposit 736 - 736 - Total available-for-sale debt securities 522,566 - 510,221 12,345 Equity Securities, at fair value 4,922 4,922 - - Derivative assets 363 - 363 - Total financial assets $ 527,851 $ 4,922 $ 510,584 $ 12,345 Financial liabilities: Derivative liabilities $ 99 $ - $ 99 $ - Total financial liabilities $ 99 $ - $ 99 $ -
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Year Ended December 31, (in thousands) 2022 2021 Balance at January 1, $ 12,345 $ 16,424 Additions - 4,500 Redemptions (2,066 ) (1,000 ) Transfer to Level 2 (756 ) (7,550 ) Total gains or losses (realized/unrealized): Included in earnings - - Included in other comprehensive income (1,587 ) (29 ) Balance at December 31, $ 7,936 $ 12,345
Fair Value Measurements, Nonrecurring [Table Text Block]	December 31, 2022 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Impaired loans - collateral dependent $ 1,902 $ 8 $ 1,894 Appraisal of collateral Selling costs 10.0% Impaired loans - other 5,698 26 5,672 Discounted cash flows Discount rate 3.00% - 10.25% December 31, 2021 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Impaired loans - collateral dependent $ 3,208 $ - $ 3,208 Appraisal of collateral Selling costs 10.0% Impaired loans - other 6,765 26 6,739 Discounted cash flows Discount rate 3.00% - 8.75% Other real estate owned 920 - 920 Appraisal of collateral Selling costs 1.0%
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value December 31, 2022 December 31, 2021 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and short term investments Level 1 $ 41,916 $ 41,916 $ 99,020 $ 99,020 Available-for-sale debt securities See previous table 476,091 476,091 522,566 522,566 Equity securities Level 1 7,717 7,717 4,922 4,922 Restricted stock Level 2 8,545 8,545 1,911 1,911 Loans held for sale Level 2 60 60 - - Loans, net Level 3 1,110,124 1,079,266 967,023 967,087 Accrued interest receivable Level 2 5,957 5,957 4,643 4,643 Servicing rights Level 3 254 621 268 526 Derivative assets Level 2 1,946 2,104 371 363 Financial liabilities: Deposits Level 2 1,420,647 1,416,272 1,455,028 1,454,812 Borrowed funds Level 2 182,360 182,108 30,310 30,310 Accrued interest payable Level 2 171 171 49 49 Derivative liabilities Level 2 921 931 96 99

Note 17 - Earnings Per Share (T

Note 17 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Year Ended December 31, (in thousands, except share data) 2022 2021 Net income $ 20,445 $ 21,371 Basic weighted-average number of common stock outstanding 19,744,477 20,111,430 Plus: common share equivalents 18,089 15,423 Diluted weighted-average number of common stock outstanding 19,762,566 20,126,853 Income per share of common stock: Basic $ 1.04 $ 1.06 Diluted $ 1.03 $ 1.06

Note 18 - Other Comprehensive_2

Note 18 - Other Comprehensive (Loss) Income (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	For the year Ended December 31, 2022 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income Statements of Income Available-for-sale debt securities: Reclassification adjustment for net losses reclassified into net income $ 223 Net loss on the sale of available-for-sale securities Taxes (47 ) Income taxes Net of tax amount $ 176 For the year Ended December 31, 2021 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (213 ) Net gain on the sale of available-for-sale securities Taxes 45 Income taxes Net of tax amount $ (168 )
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	For the Year Ended December 31, (in thousands) 2022 2021 Balance, January 1, $ 6,352 $ 13,886 Other comprehensive loss before reclassifications (54,556 ) (7,366 ) Amounts reclassified from accumulated other comprehensive income 176 (168 ) Net other comprehensive loss during the period (54,380 ) (7,534 ) Balance, December 31, $ (48,028 ) $ 6,352

Note 19 - Condensed Financial_2

Note 19 - Condensed Financial Information - Parent Company Only (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Condensed Balance Sheet [Table Text Block]	December 31, (in thousands) 2022 2021 Assets: Cash $ 12,779 $ 11,423 Investment in statutory trust 442 431 Investment in subsidiary (equity method) 106,837 155,342 Equity securities, at fair value 6,937 4,016 Other assets 2,409 1,800 Total assets $ 129,404 $ 173,012 Liabilities and Shareholders Equity: Junior subordinated debentures $ 10,310 $ 10,310 Accrued interest payable 31 9 Other liabilities 114 236 Total liabilities 10,455 10,555 Shareholders’ equity 118,949 162,457 Total liabilities and shareholders’ equity $ 129,404 $ 173,012
Condensed Income Statement [Table Text Block]	For the Year Ended December 31, (in thousands) 2022 2021 Income: Dividends from subsidiaries $ 15,000 $ 10,000 Interest and dividend income 204 168 Gain on equity securities 92 728 Trust income 11 6 Other income - 5 Total income 15,307 10,907 Expense: Interest on junior subordinated debt 358 191 Other operating expenses 513 351 Total expenses 871 542 Income before income taxes 14,436 10,365 (Benefit) provision for income taxes (133 ) 170 Income before equity in undistributed net income of subsidiary 14,569 10,195 Equity in undistributed net income of subsidiary 5,876 11,176 Net income $ 20,445 $ 21,371
Condensed Cash Flow Statement [Table Text Block]	For the Year Ended December 31, (in thousands) 2022 2021 Cash flows from operating activities: Net income $ 20,445 $ 21,371 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income of subsidiary (5,876 ) (11,176 ) Equity in trust (11 ) (6 ) Gain on equity securities (92 ) (728 ) Increase in other assets (25 ) (548 ) Increase in accrued interest payable 22 - Decrease (increase) in other liabilities (122 ) 175 Net cash provided by operating activities 14,341 9,088 Cash flows from investing activities: Sale of equity securities 359 - Purchases of equity securities (3,188 ) (1,195 ) Net cash used in investing activities (2,829 ) (1,195 ) Cash flows from financing activities: Proceeds from issuance of common shares - 58 Repurchase of common shares (3,636 ) (2,397 ) Cash dividends paid (6,520 ) (5,427 ) Net cash used in financing activities (10,156 ) (7,766 ) Net increase in cash 1,356 127 Cash at beginning of year 11,423 11,296 Cash at end of year $ 12,779 $ 11,423

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Jan. 01, 2023	Dec. 31, 2021	Dec. 31, 2020
Cash and Due from Banks, Total	$ 26,588		$ 16,651
Loans Still Classified as Non-accrual Status, Period of Past Due (Day)	90 days
Financing Receivable Performance Period Under Loan Terms for Reclassification from Non-accrual Status (Month)	6 months
Outstanding Loans Balances That Are Considered to Be Within Homogeneous Pools and Not Individually Evaluated for Impairment, Maximum	$ 100
Minimum Balance of Impaired Loan Relationships That Are Individually Evaluated for Impairment	100
Unrecognized Tax Benefits, Ending Balance	0		0
Financing Receivable, Allowance for Credit Loss, Ending Balance	14,193		12,416	$ 11,950
Stockholders' Equity Attributable to Parent, Ending Balance	118,949		162,457	$ 155,860
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Subsequent Event [Member] | Minimum [Member]
Financing Receivable, Allowance for Credit Loss, Ending Balance		$ 11,500
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member] | Subsequent Event [Member] | Maximum [Member]
Financing Receivable, Allowance for Credit Loss, Ending Balance		11,800
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Subsequent Event [Member] | Minimum [Member]
Financing Receivable, Allowance for Credit Loss, Ending Balance		(2,400)
Stockholders' Equity Attributable to Parent, Ending Balance		1,900
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Subsequent Event [Member] | Maximum [Member]
Financing Receivable, Allowance for Credit Loss, Ending Balance		(2,600)
Stockholders' Equity Attributable to Parent, Ending Balance		$ 2,100
Other Liabilities [Member] | Guaranteed Minimum Death Benefit [Member]
Net Amount at Risk by Product and Guarantee, Net Amount at Risk	101		99
Compensating Balances at Correspondent Banks to Offset Specific Charges for Services [Member]
Cash and Due from Banks, Total	$ 2,100		$ 1,700

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment Useful Life (Details)	12 Months Ended
	Dec. 31, 2022
Building and Building Improvements [Member] | Minimum [Member]
Buildings and improvements (Year)	5 years
Building and Building Improvements [Member] | Maximum [Member]
Buildings and improvements (Year)	40 years
Furniture and Fixtures [Member] | Minimum [Member]
Buildings and improvements (Year)	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Buildings and improvements (Year)	20 years
Leasehold Improvements [Member] | Minimum [Member]
Buildings and improvements (Year)	3 years
Leasehold Improvements [Member] | Maximum [Member]
Buildings and improvements (Year)	35 years

Note 3 - Securities (Details Te

Note 3 - Securities (Details Textual) $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Non-government Securities of Any Individual Issuer Exceeding 10 Percent of Shareholders' Equity	0	0
Equity Securities without Readily Determinable Fair Value, Amount	$ 0.5	$ 0.5
Preferred Stock of Privately-held Bank Holding Company [Member]
Equity Securities without Readily Determinable Fair Value, Dividend Rate	8.25%
Preferred Stock of Privately-held Bank Holding Company [Member] | Other Assets [Member]
Equity Securities without Readily Determinable Fair Value, Amount	$ 0.5	$ 0.5

Note 3 - Securities - Available

Note 3 - Securities - Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale debt securities, amortized cost	$ 537,912	$ 514,801
Available-for-sale debt securities, gross unrealized holding gains	96	12,202
Available-for-sale debt securities, gross unrealized holding losses	61,917	4,437
Available-for-sale debt securities	476,091	522,566
US Treasury Securities [Member]
Available-for-sale debt securities, amortized cost	36,801	36,751
Available-for-sale debt securities, gross unrealized holding gains	0	1
Available-for-sale debt securities, gross unrealized holding losses	4,667	397
Available-for-sale debt securities	32,134	36,355
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, amortized cost	250,244	235,489
Available-for-sale debt securities, gross unrealized holding gains	90	9,651
Available-for-sale debt securities, gross unrealized holding losses	29,552	768
Available-for-sale debt securities	220,782	244,372
Residential Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	93,577	101,321
Available-for-sale debt securities, gross unrealized holding gains	0	1,158
Available-for-sale debt securities, gross unrealized holding losses	13,170	1,769
Available-for-sale debt securities	80,407	100,710
Commercial Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	3,649	3,685
Available-for-sale debt securities, gross unrealized holding gains	0	87
Available-for-sale debt securities, gross unrealized holding losses	320	45
Available-for-sale debt securities	3,329	3,727
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	23,332	25,467
Available-for-sale debt securities, gross unrealized holding gains	1	263
Available-for-sale debt securities, gross unrealized holding losses	2,670	224
Available-for-sale debt securities	20,663	25,506
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, amortized cost	80,648	68,137
Available-for-sale debt securities, gross unrealized holding gains	0	60
Available-for-sale debt securities, gross unrealized holding losses	8,141	1,032
Available-for-sale debt securities	72,507	67,165
Corporate Debt Securities [Member]
Available-for-sale debt securities, amortized cost	33,630	31,300
Available-for-sale debt securities, gross unrealized holding gains	0	940
Available-for-sale debt securities, gross unrealized holding losses	2,958	177
Available-for-sale debt securities	30,672	32,063
Asset-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	15,287	11,907
Available-for-sale debt securities, gross unrealized holding gains	5	42
Available-for-sale debt securities, gross unrealized holding losses	351	17
Available-for-sale debt securities	14,941	11,932
Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities, amortized cost	744	744
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	88	8
Available-for-sale debt securities	$ 656	$ 736

Note 3 - Securities - Availab_2

Note 3 - Securities - Available-for-sale Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
One year or less, amortized cost	$ 17,709
One year or less, fair value	17,535
After one year through five years, amortized cost	65,344
After one year through five years, fair value	61,839
After five years through ten years, amortized cost	112,971
After five years through ten years, fair value	97,101
After ten years, amortized cost	125,395
After ten years, fair value	107,769
Available-for-sale debt securities, amortized cost	537,912	$ 514,801
Available-for-sale debt securities	476,091	522,566
Collateralized Mortgage Obligations [Member]
Securities without a single maturity, amortized cost	177,874
Securities without a single maturity, fair value	156,243
Collateralized Mortgage-Backed Securities [Member]
Securities without a single maturity, amortized cost	23,332
Securities without a single maturity, fair value	20,663
Available-for-sale debt securities, amortized cost	23,332	25,467
Available-for-sale debt securities	20,663	25,506
Asset-Backed Securities [Member]
Securities without a single maturity, amortized cost	15,287
Securities without a single maturity, fair value	14,941
Available-for-sale debt securities, amortized cost	15,287	11,907
Available-for-sale debt securities	$ 14,941	$ 11,932

Note 3 - Securities - Gross Pro

Note 3 - Securities - Gross Proceeds Received and Realized Gain (Loss) on Sale of Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Proceeds from the sale of available-for-sale debt securities	$ 14,004	$ 2,981
Gross proceeds received on redemption	0	1,000
Gross realized gains on sales	78	213
Gross realized losses on sales	(301)	0
Net (loss) gain recognized on equity securities	(34)	701
Less: net gains recognized on equity securities sold/acquired	118	0
Unrealized (loss) gain recognized on equity securities	$ (152)	$ 701

Note 3 - Securities - Availab_3

Note 3 - Securities - Available-for-sale Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Less than 12 months, number of securities	205	122
Less than 12 months, fair value	$ 240,563	$ 203,180
Less than 12 months, gross unrealized losses	$ 19,668	$ 3,904
12 months or longer, number of securities	192	12
12 months or longer, fair value	$ 225,813	$ 18,252
12 months or longer, gross unrealized losses	$ 42,249	$ 533
Total, number of securities	397	134
Total, fair value	$ 466,376	$ 221,432
Total, gross unrealized losses	$ 61,917	$ 4,437
US Treasury Securities [Member]
Less than 12 months, number of securities	0	16
Less than 12 months, fair value	$ 0	$ 35,394
Less than 12 months, gross unrealized losses	$ 0	$ 397
12 months or longer, number of securities	17	0
12 months or longer, fair value	$ 32,134	$ 0
12 months or longer, gross unrealized losses	$ 4,667	$ 0
Total, number of securities	17	16
Total, fair value	$ 32,134	$ 35,394
Total, gross unrealized losses	$ 4,667	$ 397
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, number of securities	128	41
Less than 12 months, fair value	$ 146,932	$ 36,107
Less than 12 months, gross unrealized losses	$ 12,751	$ 702
12 months or longer, number of securities	94	2
12 months or longer, fair value	$ 69,872	$ 1,257
12 months or longer, gross unrealized losses	$ 16,801	$ 66
Total, number of securities	222	43
Total, fair value	$ 216,804	$ 37,364
Total, gross unrealized losses	$ 29,552	$ 768
Residential Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	16	20
Less than 12 months, fair value	$ 26,826	$ 58,848
Less than 12 months, gross unrealized losses	$ 3,407	$ 1,530
12 months or longer, number of securities	26	2
12 months or longer, fair value	$ 53,581	$ 5,713
12 months or longer, gross unrealized losses	$ 9,763	$ 239
Total, number of securities	42	22
Total, fair value	$ 80,407	$ 64,561
Total, gross unrealized losses	$ 13,170	$ 1,769
Commercial Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	2	1
Less than 12 months, fair value	$ 1,911	$ 1,632
Less than 12 months, gross unrealized losses	$ 94	$ 45
12 months or longer, number of securities	1	0
12 months or longer, fair value	$ 1,418	$ 0
12 months or longer, gross unrealized losses	$ 226	$ 0
Total, number of securities	3	1
Total, fair value	$ 3,329	$ 1,632
Total, gross unrealized losses	$ 320	$ 45
Collateralized Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	7	6
Less than 12 months, fair value	$ 8,569	$ 14,585
Less than 12 months, gross unrealized losses	$ 219	$ 204
12 months or longer, number of securities	7	1
12 months or longer, fair value	$ 11,998	$ 1,596
12 months or longer, gross unrealized losses	$ 2,451	$ 20
Total, number of securities	14	7
Total, fair value	$ 20,567	$ 16,181
Total, gross unrealized losses	$ 2,670	$ 224
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Less than 12 months, number of securities	29	22
Less than 12 months, fair value	$ 27,705	$ 44,425
Less than 12 months, gross unrealized losses	$ 1,213	$ 897
12 months or longer, number of securities	28	3
12 months or longer, fair value	$ 42,819	$ 6,213
12 months or longer, gross unrealized losses	$ 6,928	$ 135
Total, number of securities	57	25
Total, fair value	$ 70,524	$ 50,638
Total, gross unrealized losses	$ 8,141	$ 1,032
Corporate Debt Securities [Member]
Less than 12 months, number of securities	18	9
Less than 12 months, fair value	$ 21,325	$ 7,643
Less than 12 months, gross unrealized losses	$ 1,805	$ 107
12 months or longer, number of securities	11	2
12 months or longer, fair value	$ 9,347	$ 2,180
12 months or longer, gross unrealized losses	$ 1,153	$ 70
Total, number of securities	29	11
Total, fair value	$ 30,672	$ 9,823
Total, gross unrealized losses	$ 2,958	$ 177
Asset-Backed Securities [Member]
Less than 12 months, number of securities	5	4
Less than 12 months, fair value	$ 7,295	$ 3,810
Less than 12 months, gross unrealized losses	$ 179	$ 14
12 months or longer, number of securities	5	2
12 months or longer, fair value	$ 3,988	$ 1,293
12 months or longer, gross unrealized losses	$ 172	$ 3
Total, number of securities	10	6
Total, fair value	$ 11,283	$ 5,103
Total, gross unrealized losses	$ 351	$ 17
Negotiable Certificates of Deposit [Member]
Less than 12 months, number of securities	0	3
Less than 12 months, fair value	$ 0	$ 736
Less than 12 months, gross unrealized losses	$ 0	$ 8
12 months or longer, number of securities	3	0
12 months or longer, fair value	$ 656	$ 0
12 months or longer, gross unrealized losses	$ 88	$ 0
Total, number of securities	3	3
Total, fair value	$ 656	$ 736
Total, gross unrealized losses	$ 88	$ 8

Note 3 - Securities - Restricte

Note 3 - Securities - Restricted Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Stock in Atlantic Community Bankers Bank	$ 10	$ 10
Restricted stock, at cost	8,545	1,911
Federal Home Loan Bank of Pittsburgh [Member]
Stock in Federal Home Loan Bank of Pittsburgh	$ 8,535	$ 1,901

Note 4 - Loans and Leases (Deta

Note 4 - Loans and Leases (Details Textual) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Loans and Leases Receivable, Gross	$ 1,123,343	$ 1,123,343	$ 981,447
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	1,784	1,784	(566)
Loans and Leases Receivable, Allowance, Ending Balance	14,193	14,193	12,416
Gain (Loss) on Sales of Loans, Net, Total		205	352
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance, Ending Balance	60	$ 60	0
Loans Still Classified as Non-accrual Status, Period of Past Due (Day)		90 days
Financing Receivable, Nonaccrual	2,800	$ 2,800	3,900
Financing Receivable, 90 Days or More Past Due, Still Accruing	79	79	0
Evaluated Individually for Impairment, Non-accrued Loans Other Than TDRs, Threshold	100	100
Financing Receivable, Collectively Evaluated for Impairment	1,115,744	1,115,744	971,474
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans		175	215
Financing Receivable, Troubled Debt Restructuring	5,700	5,700	6,900
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	$ 0	$ 0	$ 0
Financing Receivable, Modifications, Number of Contracts	0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts		0	0
Number of Real Estate Properties, Foreclosed		0	0
Real Estate Owned, Transfer to Real Estate Owned		$ 0	$ 138
Troubled Debt Restructuring [Member]
Loans and Leases Receivable, Allowance, Ending Balance	$ 26	26	26
Nonaccrual Loans [Member]
Financing Receivable, Collectively Evaluated for Impairment	700	700	600
Performing Financial Instruments [Member]
Financing Receivable, Troubled Debt Restructuring	5,500	5,500	6,700
Nonperforming Financial Instruments [Member]
Financing Receivable, Troubled Debt Restructuring	200	200	200
One- to Four-family Mortgages [Member]
Recorded Investment of Mortgage Loans Sold		9,200	9,400
Gain (Loss) on Sales of Loans, Net, Total		205	352
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance, Ending Balance	60	60	0
Small Business Administration [Member]
Loans Serviced for Others, Unpaid Principal Balance	78,700	78,700	77,200
Commercial and Industrial [Member]
Loans and Leases Receivable, Gross	272,024	272,024	193,086
Financing Receivable, Collectively Evaluated for Impairment	271,662	271,662	$ 192,324
Financing Receivable, Modifications, Number of Contracts			1
Financing Receivable, Troubled Debt Restructuring, Premodification			$ 235
Commercial and Industrial [Member] | SBA CARES Act Paycheck Protection Program [Member]
Loans and Leases Receivable, Gross	1,300	1,300	21,900
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	40,000	40,000	1,000
Loans and Leases Receivable, Allowance, Ending Balance	0	0	0
Simple Loans [Member] | Commercial Equipment Financing [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	79,300	79,300	7,900
Municipal Leases [Member] | Commercial Equipment Financing [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,400	4,400	2,400
Residential Portfolio Segment [Member]
Loans and Leases Receivable, Gross	$ 250,221	$ 250,221	$ 234,113
Number of Real Estate Properties in OREO	3	3	2
Mortgage Loans in Process of Foreclosure, Amount	$ 215	$ 215	$ 98
Real Estate Investment Property, Foreclosed			138
Selling Price of Property Under Agreement of Sale			205
Real Estate Owned, Transfer to Real Estate Owned			178
Residential Portfolio Segment [Member] | Noninterest Income [Member]
Fair Value Adjustment of Foreclosed Asset Held for Sale			$ 40

Note 4 - Loans and Leases - Loa

Note 4 - Loans and Leases - Loans Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans, gross	$ 1,123,343	$ 981,447
Unearned income	(810)	(1,442)
Net deferred origination fees	1,784	(566)
Allowance for loan and lease losses	(14,193)	(12,416)
Loans and leases, net	1,110,124	967,023
Residential Portfolio Segment [Member]
Loans, gross	250,221	234,113
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	376,976	366,009
Construction, Land Acquisition and Development [Member]
Loans, gross	66,555	41,646
Commercial and Industrial [Member]
Loans, gross	272,024	193,086
Consumer Portfolio Segment [Member]
Loans, gross	92,612	85,522
State and Political Subdivisions [Member]
Loans, gross	$ 64,955	$ 61,071

Note 4 - Loans and Leases - Act

Note 4 - Loans and Leases - Activity in the Allowance for Loan Losses, by Loan Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 12,416	$ 11,950
Charge-offs	(1,306)	(786)
Recoveries	1,121	1,086
Provision for loan and lease losses	1,962	166
Balance	14,193	12,416
Specific reserve	34	26
General reserve	14,159	12,390
Individually evaluated for impairment	7,600	9,973
Financing Receivable, Collectively Evaluated for Impairment	1,115,744	971,474
Total loans and leases, gross	1,123,343	981,447
Residential Portfolio Segment [Member]
Total loans and leases, gross	250,221	234,113
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance	2,081	1,715
Charge-offs	(3)	(14)
Recoveries	3	17
Provision for loan and lease losses	134	363
Balance	2,215	2,081
Specific reserve	17	9
General reserve	2,198	2,072
Individually evaluated for impairment	1,472	1,681
Financing Receivable, Collectively Evaluated for Impairment	248,749	232,432
Total loans and leases, gross	250,221	234,113
Commercial Real Estate Portfolio Segment [Member]
Total loans and leases, gross	376,976	366,009
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Balance	4,530	4,268
Charge-offs	0	(11)
Recoveries	293	467
Provision for loan and lease losses	(630)	(194)
Balance	4,193	4,530
Specific reserve	15	6
General reserve	4,178	4,524
Individually evaluated for impairment	5,766	7,530
Financing Receivable, Collectively Evaluated for Impairment	371,210	358,479
Total loans and leases, gross	376,976	366,009
Construction, Land Acquisition and Development [Member]
Total loans and leases, gross	66,555	41,646
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Balance	392	538
Charge-offs	0	0
Recoveries	10	13
Provision for loan and lease losses	345	(159)
Balance	747	392
Specific reserve	0	0
General reserve	747	392
Individually evaluated for impairment	0	0
Financing Receivable, Collectively Evaluated for Impairment	66,555	41,646
Total loans and leases, gross	66,555	41,646
Commercial and Industrial [Member]
Balance	2,670	2,619
Charge-offs	(69)	(218)
Recoveries	30	74
Provision for loan and lease losses	1,468	195
Balance	4,099	2,670
Specific reserve	2	11
General reserve	4,097	2,659
Individually evaluated for impairment	362	762
Financing Receivable, Collectively Evaluated for Impairment	271,662	192,324
Total loans and leases, gross	272,024	193,086
Consumer Portfolio Segment [Member]
Balance	1,159	1,319
Charge-offs	(1,234)	(543)
Recoveries	785	515
Provision for loan and lease losses	597	(132)
Balance	1,307	1,159
Specific reserve	0	0
General reserve	1,307	1,159
Individually evaluated for impairment	0	0
Financing Receivable, Collectively Evaluated for Impairment	92,612	85,522
Total loans and leases, gross	92,612	85,522
State and Political Subdivisions [Member]
Balance	455	405
Charge-offs	0	0
Recoveries	0	0
Provision for loan and lease losses	48	50
Balance	503	455
Specific reserve	0	0
General reserve	503	455
Individually evaluated for impairment	0	0
Financing Receivable, Collectively Evaluated for Impairment	64,955	61,071
Total loans and leases, gross	64,955	61,071
Unallocated Financing Receivables [Member]
Balance	1,129	1,086
Charge-offs	0	0
Recoveries	0	0
Provision for loan and lease losses	0	43
Balance	1,129	1,129
Specific reserve	0	0
General reserve	1,129	1,129
Individually evaluated for impairment	0	0
Financing Receivable, Collectively Evaluated for Impairment	0	0
Total loans and leases, gross	$ 0	$ 0

Note 4 - Loans and Leases - L_2

Note 4 - Loans and Leases - Loans by Credit Quality Indicator (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans	$ 1,123,343	$ 981,447
Commercial Loans [Member]
Loans	819,476	695,353
Accruing Loans [Member]
Loans	302,893	285,304
Nonaccrual Loans [Member]
Loans	974	790
Subtotal, Other Loans [Member]
Loans	303,867	286,094
Pass [Member] | Commercial Loans [Member]
Loans	799,332	676,421
Special Mention [Member] | Commercial Loans [Member]
Loans	9,142	10,639
Substandard [Member] | Commercial Loans [Member]
Loans	11,002	8,293
Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	0	0
Residential Portfolio Segment [Member]
Loans	250,221	234,113
Residential Portfolio Segment [Member] | Commercial Loans [Member]
Loans	43,721	42,635
Residential Portfolio Segment [Member] | Accruing Loans [Member]
Loans	205,887	190,919
Residential Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans	613	559
Residential Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans	206,500	191,478
Residential Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans	43,188	42,028
Residential Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans	434	530
Residential Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans	99	77
Residential Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
Residential Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member]
Loans	376,976	366,009
Commercial Real Estate Portfolio Segment [Member] | Commercial Loans [Member]
Loans	376,976	366,009
Commercial Real Estate Portfolio Segment [Member] | Accruing Loans [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans	367,866	350,904
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans	7,082	8,232
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans	2,028	6,873
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	0	0
Construction, Land Acquisition and Development [Member]
Loans	66,555	41,646
Construction, Land Acquisition and Development [Member] | Commercial Loans [Member]
Loans	63,762	34,869
Construction, Land Acquisition and Development [Member] | Accruing Loans [Member]
Loans	2,793	6,777
Construction, Land Acquisition and Development [Member] | Nonaccrual Loans [Member]
Loans	0	0
Construction, Land Acquisition and Development [Member] | Subtotal, Other Loans [Member]
Loans	2,793	6,777
Construction, Land Acquisition and Development [Member] | Pass [Member] | Commercial Loans [Member]
Loans	62,965	34,869
Construction, Land Acquisition and Development [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans	797	0
Construction, Land Acquisition and Development [Member] | Substandard [Member] | Commercial Loans [Member]
Loans	0	0
Construction, Land Acquisition and Development [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
Construction, Land Acquisition and Development [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	0	0
Commercial and Industrial [Member]
Loans	272,024	193,086
Commercial and Industrial [Member] | Commercial Loans [Member]
Loans	270,062	190,774
Commercial and Industrial [Member] | Accruing Loans [Member]
Loans	1,962	2,312
Commercial and Industrial [Member] | Nonaccrual Loans [Member]
Loans	0	0
Commercial and Industrial [Member] | Subtotal, Other Loans [Member]
Loans	1,962	2,312
Commercial and Industrial [Member] | Pass [Member] | Commercial Loans [Member]
Loans	260,358	187,554
Commercial and Industrial [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans	829	1,877
Commercial and Industrial [Member] | Substandard [Member] | Commercial Loans [Member]
Loans	8,875	1,343
Commercial and Industrial [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	0	0
Consumer Portfolio Segment [Member]
Loans	92,612	85,522
Consumer Portfolio Segment [Member] | Commercial Loans [Member]
Loans	0	0
Consumer Portfolio Segment [Member] | Accruing Loans [Member]
Loans	92,251	85,291
Consumer Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans	361	231
Consumer Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans	92,612	85,522
Consumer Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans	0	0
Consumer Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans	0	0
Consumer Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans	0	0
Consumer Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
Consumer Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	0	0
State and Political Subdivisions [Member]
Loans	64,955	61,071
State and Political Subdivisions [Member] | Commercial Loans [Member]
Loans	64,955	61,066
State and Political Subdivisions [Member] | Accruing Loans [Member]
Loans	0	5
State and Political Subdivisions [Member] | Nonaccrual Loans [Member]
Loans	0	0
State and Political Subdivisions [Member] | Subtotal, Other Loans [Member]
Loans	0	5
State and Political Subdivisions [Member] | Pass [Member] | Commercial Loans [Member]
Loans	64,955	61,066
State and Political Subdivisions [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans	0	0
State and Political Subdivisions [Member] | Substandard [Member] | Commercial Loans [Member]
Loans	0	0
State and Political Subdivisions [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans	0	0
State and Political Subdivisions [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans	$ 0	$ 0

Note 4 - Loans and Leases - Per

Note 4 - Loans and Leases - Performing and Non-performing Loan Delinquency Status (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans	$ 1,123,343	$ 981,447
Residential Portfolio Segment [Member]
Loans	250,221	234,113
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	250,221	234,113
Commercial Real Estate Portfolio Segment [Member]
Loans	376,976	366,009
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	376,976	366,009
Construction, Land Acquisition and Development [Member]
Loans	66,555	41,646
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans	66,555	41,646
Commercial and Industrial [Member]
Loans	272,024	193,086
Consumer Portfolio Segment [Member]
Loans	92,612	85,522
State and Political Subdivisions [Member]
Loans	64,955	61,071
Financial Asset, 1 to 29 Days Past Due [Member]
Loans	1,119,069	977,935
Financial Asset, 1 to 29 Days Past Due [Member] | Performing Financial Instruments [Member]
Loans	1,118,455	976,082
Financial Asset, 1 to 29 Days Past Due [Member] | Nonperforming Financial Instruments [Member]
Loans	614	1,853
Financial Asset, 1 to 29 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	248,953	233,054
Financial Asset, 1 to 29 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	156	67
Financial Asset, 1 to 29 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	375,431	363,394
Financial Asset, 1 to 29 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	66,555	41,646
Financial Asset, 1 to 29 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 1 to 29 Days Past Due [Member] | Commercial and Industrial [Member] | Performing Financial Instruments [Member]
Loans	271,767	192,584
Financial Asset, 1 to 29 Days Past Due [Member] | Commercial and Industrial [Member] | Nonperforming Financial Instruments [Member]
Loans	144	497
Financial Asset, 1 to 29 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	90,794	84,333
Financial Asset, 1 to 29 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	96	117
Financial Asset, 1 to 29 Days Past Due [Member] | State and Political Subdivisions [Member] | Performing Financial Instruments [Member]
Loans	64,955	61,071
Financial Asset, 1 to 29 Days Past Due [Member] | State and Political Subdivisions [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 1 to 29 Days Past Due [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	218	1,172
Financial Asset, 30 to 59 Days Past Due [Member]
Loans	1,743	1,392
Financial Asset, 30 to 59 Days Past Due [Member] | Performing Financial Instruments [Member]
Loans	1,633	1,280
Financial Asset, 30 to 59 Days Past Due [Member] | Nonperforming Financial Instruments [Member]
Loans	110	112
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	555	406
Financial Asset, 30 to 59 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	84	27
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	116
Financial Asset, 30 to 59 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial [Member] | Performing Financial Instruments [Member]
Loans	113	4
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	965	754
Financial Asset, 30 to 59 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	26	85
Financial Asset, 30 to 59 Days Past Due [Member] | State and Political Subdivisions [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | State and Political Subdivisions [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member]
Loans	482	324
Financial Asset, 60 to 89 Days Past Due [Member] | Performing Financial Instruments [Member]
Loans	413	222
Financial Asset, 60 to 89 Days Past Due [Member] | Nonperforming Financial Instruments [Member]
Loans	69	102
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	17
Financial Asset, 60 to 89 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	16	87
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial [Member] | Performing Financial Instruments [Member]
Loans	0	1
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	413	204
Financial Asset, 60 to 89 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	53	15
Financial Asset, 60 to 89 Days Past Due [Member] | State and Political Subdivisions [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | State and Political Subdivisions [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans	2,049	1,796
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Performing Financial Instruments [Member]
Loans	79	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Nonperforming Financial Instruments [Member]
Loans	1,970	1,796
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	457	455
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial and Industrial [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial and Industrial [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	79	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	186	14
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | State and Political Subdivisions [Member] | Performing Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | State and Political Subdivisions [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	1,327	1,327
Financial Asset, Past Due [Member]
Loans	1,123,343	981,447
Financial Asset, Past Due [Member] | Performing Financial Instruments [Member]
Loans	1,120,580	977,584
Financial Asset, Past Due [Member] | Nonperforming Financial Instruments [Member]
Loans	2,763	3,863
Financial Asset, Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	249,508	233,477
Financial Asset, Past Due [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	713	636
Financial Asset, Past Due [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	375,431	363,510
Financial Asset, Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Loans	66,555	41,646
Financial Asset, Past Due [Member] | Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, Past Due [Member] | Commercial and Industrial [Member] | Performing Financial Instruments [Member]
Loans	271,880	192,589
Financial Asset, Past Due [Member] | Commercial and Industrial [Member] | Nonperforming Financial Instruments [Member]
Loans	144	497
Financial Asset, Past Due [Member] | Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	92,251	85,291
Financial Asset, Past Due [Member] | Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	361	231
Financial Asset, Past Due [Member] | State and Political Subdivisions [Member] | Performing Financial Instruments [Member]
Loans	64,955	61,071
Financial Asset, Past Due [Member] | State and Political Subdivisions [Member] | Nonperforming Financial Instruments [Member]
Loans	0	0
Financial Asset, Past Due [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	$ 1,545	$ 2,499

Note 4 - Loans and Leases - Imp

Note 4 - Loans and Leases - Impaired Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Recorded investment, with no allowance recorded	$ 1,720	$ 3,208
Unpaid principal balance, with no allowance recorded	2,066	5,040
Recorded investment, with a related allowance recorded	5,880	6,765
Unpaid principal balance, with a related allowance recorded	6,098	6,982
Related allowance	34	26
Recorded investment	7,600	9,973
Unpaid principal balance	8,164	12,022
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment, with no allowance recorded	431	395
Unpaid principal balance, with no allowance recorded	509	463
Recorded investment, with a related allowance recorded	1,041	1,286
Unpaid principal balance, with a related allowance recorded	1,041	1,285
Related allowance	17	9
Recorded investment	1,471	1,681
Unpaid principal balance	1,550	1,748
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment, with no allowance recorded	1,071	2,499
Unpaid principal balance, with no allowance recorded	1,339	4,230
Recorded investment, with a related allowance recorded	4,695	5,031
Unpaid principal balance, with a related allowance recorded	4,695	5,031
Related allowance	15	6
Recorded investment	5,766	7,530
Unpaid principal balance	6,034	9,261
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Recorded investment, with no allowance recorded	0	0
Unpaid principal balance, with no allowance recorded	0	0
Recorded investment, with a related allowance recorded	0	0
Unpaid principal balance, with a related allowance recorded	0	0
Related allowance	0	0
Recorded investment	0	0
Unpaid principal balance	0	0
Commercial and Industrial [Member]
Recorded investment, with no allowance recorded	218	314
Unpaid principal balance, with no allowance recorded	218	347
Recorded investment, with a related allowance recorded	144	448
Unpaid principal balance, with a related allowance recorded	362	666
Related allowance	2	11
Recorded investment	363	762
Unpaid principal balance	580	1,013
Consumer Portfolio Segment [Member]
Recorded investment, with no allowance recorded	0	0
Unpaid principal balance, with no allowance recorded	0	0
Recorded investment, with a related allowance recorded	0	0
Unpaid principal balance, with a related allowance recorded	0	0
Related allowance	0	0
Recorded investment	0	0
Unpaid principal balance	0	0
State and Political Subdivisions [Member]
Recorded investment, with no allowance recorded	0	0
Unpaid principal balance, with no allowance recorded	0	0
Recorded investment, with a related allowance recorded	0	0
Unpaid principal balance, with a related allowance recorded	0	0
Related allowance	0	0
Recorded investment	0	0
Unpaid principal balance	$ 0	$ 0

Note 4 - Loans and Leases - Ave

Note 4 - Loans and Leases - Average Balance and Interest Income by Loan Category Recognized on Impaired Loans (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Average balance		$ 8,736	$ 11,020
Interest income	[1]	335	305
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Average balance		1,640	1,966
Interest income	[1]	65	71
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Average balance		6,614	8,052
Interest income	[1]	251	223
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Average balance		0	33
Interest income	[1]	0	2
Commercial and Industrial [Member]
Average balance		482	969
Interest income	[1]	19	9
Consumer Portfolio Segment [Member]
Average balance		0	0
Interest income	[1]	0	0
State and Political Subdivisions [Member]
Average balance		0	0
Interest income	[1]	$ 0	$ 0
[1]Interest income represents income recognized on performing TDRs.

Note 5 - Bank Premises and Eq_3

Note 5 - Bank Premises and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total		$ 1,600
Other Operating Expenses [Member]
Gain (Loss) on Transfer to OREO	$ 0	$ (242)

Note 5 - Bank Premises and Eq_4

Note 5 - Bank Premises and Equipment - Property, Plant, and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, plant, and equipment, gross	$ 31,714	$ 30,615
Accumulated depreciation	(16,098)	(14,533)
Net	15,616	16,082
Land [Member]
Property, plant, and equipment, gross	2,930	2,776
Building and Building Improvements [Member]
Property, plant, and equipment, gross	14,408	14,249
Furniture and Fixtures [Member]
Property, plant, and equipment, gross	11,048	10,610
Leasehold Improvements [Member]
Property, plant, and equipment, gross	$ 3,328	$ 2,980

Note 6 - Other Assets - Compone

Note 6 - Other Assets - Components of Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other real estate owned	$ 0	$ 920
Investment in low-income housing tax credit program	11,014	0
Right of use assets	3,226	2,955
Mortgage servicing rights	254	268
Interest rate swaps	1,946	371
Net deferred tax asset	16,826	1,797
Equity securities without readily determined fair value	500	500
Other assets	9,239	7,851
Total	$ 43,005	$ 14,662

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposit Liabilities Reclassified as Loans Receivable	$ 124	$ 83
Deposit Liabilities Received on Terms Other than Normal Business	0	0
Investment Securities Pledged as Collateral for Municipal Deposits	357,200	410,500
Federal Home Loan Bank of Pittsburgh [Member]
Letters of Credit Outstanding, Amount	$ 47,500	$ 7,500

Note 7 - Deposits - Summary of

Note 7 - Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Demand (non-interest-bearing)	$ 305,850	$ 320,089
Interest-bearing demand	808,497	857,849
Savings	148,426	134,224
Time ($250,000 and over)	24,902	26,531
Other time	132,972	116,335
Total interest-bearing	1,114,797	1,134,939
Total deposits	$ 1,420,647	$ 1,455,028

Note 7 - Deposits - Summary o_2

Note 7 - Deposits - Summary of Maturities of Time Deposits (Details) $ in Thousands	Dec. 31, 2022 USD ($)
2023	$ 116,539
2024	32,774
2025	4,582
2026	2,050
2027	1,929
Total	157,874
Time Deposits $250,000 and Over [Member]
2023	21,895
2024	3,007
2025	0
2026	0
2027	0
Total	24,902
Time Deposits Less Than $250,000 [Member]
2023	94,644
2024	29,767
2025	4,582
2026	2,050
2027	1,929
Total	$ 132,972

Note 8 - Borrowed Funds (Detail

Note 8 - Borrowed Funds (Details Textual) - USD ($) $ in Thousands			12 Months Ended
	Jun. 30, 2023	Dec. 14, 2006	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Advance from Federal Home Loan Bank, Total			$ 172,050	$ 20,000
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Total			10,310	10,310
Interest Payable			171	49
Trust Preferred Securities [Member] | First National Community Statutory Trust 1 [Member]
Proceeds from Issuance of Trust Preferred Securities		$ 10,000
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate		7.02%
Junior Subordinated Debt [Member] | First National Community Statutory Trust 1 [Member]
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Total		$ 10,300	$ 10,300	$ 10,300
Debt Instrument, Interest Rate, Stated Percentage		7.02%
Junior Subordinated Debt [Member] | First National Community Statutory Trust 1 [Member] | Forecast [Member]
Debt Instrument, Spread Point on Variable Rate	0.26161%
Junior Subordinated Debt [Member] | First National Community Statutory Trust 1 [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.67%
Junior Subordinated Debt [Member] | First National Community Statutory Trust 1 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Forecast [Member]
Debt Instrument, Basis Spread on Variable Rate	1.67%
Debentures [Member]
Debt Instrument, Interest Rate During Period			3.47%	1.85%
Interest Payable			$ 31		$ 9
Federal Home Loan Bank of Pittsburgh [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged			482,100	$ 478,300
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available			394,500
Letters of Credit Outstanding, Amount			47,500	7,500
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Advance from Federal Home Loan Bank, Total			139,400
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Term [Member]
Advance from Federal Home Loan Bank, Total			32,700	20,000
Federal Funds Purchased [Member]
Line of Credit Facility, Maximum Borrowing Capacity			75,000	72,000
Short-Term Debt, Total			0	0
Federal Reserve Bank Advances [Member]
Line of Credit Facility, Maximum Borrowing Capacity			19,000
Short-Term Debt, Total			0
Federal Reserve Bank Advances [Member] | Borrower-in-custody Program [Member]
Short-Term Debt, Total			0	$ 0
Federal Reserve Bank Advances [Member] | Borrower-in-custody Program [Member] | Asset Pledged as Collateral [Member]
Short-Term Debt, Total			$ 25,800

Note 8 - Borrowed Funds - Compo

Note 8 - Borrowed Funds - Components of Borrowed Funds (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Long-term borrowed funds, ending balance	$ 182,360	$ 30,310
Junior Subordinated Debt [Member]
Long-term borrowed funds, ending balance	10,310	10,310
Long-term borrowed funds, average balance	10,310	10,310
Long-term borrowed funds, maximum month-end balance	$ 10,310	$ 10,310
Long-term borrowed funds, weighted average rate for the year	3.47%	1.85%
Long-term borrowed funds, weighted average rate at year end	6.44%	1.87%
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Term [Member]
Short-term borrowed funds, ending balance	$ 32,650	$ 20,000
Short-term borrowed funds, average balance	5,830	1,890
Short-term borrowed funds, maximum month-end balance	$ 32,650	$ 20,000
Short-term borrowed funds, weighted average rate for the year	4.51%	0.33%
Short-term borrowed funds, weighted average rate at year end	4.45%	0.07%
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Short-term borrowed funds, ending balance	$ 139,400
Short-term borrowed funds, average balance	93,309
Short-term borrowed funds, maximum month-end balance	$ 170,350
Short-term borrowed funds, weighted average rate for the year	2.56%
Short-term borrowed funds, weighted average rate at year end	4.45%
Federal Funds Purchased [Member]
Short-term borrowed funds, ending balance	$ 0	$ 0
Short-term borrowed funds, average balance		28
Short-term borrowed funds, maximum month-end balance		$ 0
Short-term borrowed funds, weighted average rate for the year		0%
Short-term borrowed funds, weighted average rate at year end		0%
Federal Reserve Bank Advances [Member]
Short-term borrowed funds, ending balance	0
Short-term borrowed funds, average balance	66
Short-term borrowed funds, maximum month-end balance	$ 0
Short-term borrowed funds, weighted average rate for the year	3.77%
Short-term borrowed funds, weighted average rate at year end	0%

Note 8 - Borrowed Funds - Borro

Note 8 - Borrowed Funds - Borrowed Funds by Maturity Date (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2026, amount	$ 0
2027, amount	0
Total, Amount	182,360	$ 30,310
Borrowed Funds [Member]
2023, amount	139,400
2024, amount	12,650
2025, amount	20,000
2028 and thereafter, amount	10,310
Total, Amount	$ 182,360

Note 9 - Derivative and Hedgi_3

Note 9 - Derivative and Hedging Transactions (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Interest Rate Swap [Member] | Interest Expense [Member]
Cash Flow Hedge Gain (Loss) to be Reclassified within 12 Months	$ 604

Note 9 - Derivative and Hedgi_4

Note 9 - Derivative and Hedging Transactions - Fair Values of Derivative Instruments on the Balance Sheet (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Derivative assets		$ 2,104	$ 363
Derivative Liabilities		931	98
Financial instruments		0	18
Financial instruments		0	18
Cash collateral (1)	[1]	1,946	300
Cash collateral (1)		0	0
Net derivative amounts		158	45
Net derivative amounts		931	80
Designated as Hedging Instrument [Member]
Derivative assets		1,173	271
Derivative Liabilities		0	7
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		20,000
Derivative Liability, Notional Amount		0
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		1,173	271
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		0	7
Not Designated as Hedging Instrument [Member]
Derivative assets		931	92
Derivative Liabilities		931	92
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		6,922
Derivative Liability, Notional Amount		6,922
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		931	92
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		931	92
Not Designated as Hedging Instrument [Member] | Risk Participation Transaction [Member]
Derivative Asset, Notional Amount		2,486
Derivative assets		0	0
Derivative Liabilities		$ 0	$ 0
[1]Other collateral represents the amount that cannot be used to offset our derivative assets and liabilities from a gross basis to a net basis in accordance with the applicable accounting guidance. The other collateral consist of securities and is exchanged under bilateral collateral and master netting agreements that allow us to offset the net derivative position with the related collateral. The application of the other collateral cannot reduce the net derivative position below zero. Therefore, excess other collateral, if any, is not reflected above.

Note 9 - Derivative and Hedgi_5

Note 9 - Derivative and Hedging Transactions - Effect of Hedge Accounting on Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amount of Gain or (Loss) Recognized in OCI on Derivative	$ 46	$ 168
Amount of Gain or (Loss) Recognized in OCI Included Component	46	168
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	176	(22)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	176	(22)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	0	0
Interest Rate Swap [Member] | Interest Expense [Member]
Amount of Gain or (Loss) Recognized in OCI on Derivative	46	168
Amount of Gain or (Loss) Recognized in OCI Included Component	46	168
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	176	(22)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	176	(22)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 9 - Derivative and Hedgi_6

Note 9 - Derivative and Hedging Transactions - Effect of Hedge Accounting on the Consolidated Statements of Income and Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	$ (176)	$ 22
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	0	0
Interest Rate Contract [Member] | Interest Expense [Member]
Total amounts of income and expense line items presented in the cash flow statement of financial performance in which the effects of fair value or hedges are recorded	176	(22)
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	176	(22)
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income as a result that a forecasted transaction is no longer probable of occurring	0	0
Amount of gain or (loss) reclassified from accumulated OCI into income - included component	176	(22)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 10 - Benefit Plans (Detail

Note 10 - Benefit Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Liability, Current and Noncurrent, Total	$ 1,300	$ 1,900
Profit Sharing Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	0	0
Pension Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	481	385
Supplemental Executive Retirement Plan [Member]
Retirement Plan, Annual, Accrued Unfunded Contributions	370	387
Liability, Other Retirement Benefits	$ 1,500	$ 1,100

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Valuation Allowance, Total	$ 0	$ 0

Note 11 - Income Taxes - Compon

Note 11 - Income Taxes - Components of Income Tax (Benefit) Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current	$ 4,646	$ 4,250
Deferred	(502)	406
Income tax expense	$ 4,144	$ 4,656

Note 11 - Income Taxes - Effect

Note 11 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Provision at statutory tax rates	$ 5,164	$ 5,466
Provision at statutory tax rates, percentage	21%	21%
Tax effects of tax free interest income	$ (874)	$ (733)
Tax effects of tax free interest income, percentage	(3.55%)	(2.82%)
Non-deductible interest expense	$ 85	$ 32
Non-deductible interest expense, percentage	0.35%	0.12%
Bank-owned life insurance	$ (206)	$ (114)
Bank-owned life insurance, percentage	(0.84%)	(0.44%)
Other items, net	$ (25)	$ 5
Other items, net, percentage	(0.11%)	0.03%
Income tax expense	$ 4,144	$ 4,656
Income tax provision, percentage	16.85%	17.89%

Note 11 - Income Taxes - Net De

Note 11 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Allowance for loan and lease losses	$ 3,180	$ 2,730
Deferred compensation	650	697
Lease liability	736	659
Other real estate owned valuation	72	9
Employee benefits	352	340
Accrued interest	7	2
Charitable contribution carryover	0	19
Accrued vacation	0	54
Deferred income	29	47
Unrealized holding losses on securities available-for-sale	12,982	0
Unrealized holding losses on equity securities	32	0
Gross deferred tax assets	18,040	4,557
Deferred loan origination costs	(137)	(114)
Unrealized holding gains on securities available-for-sale	0	(1,631)
Unrealized holding gains on equity securities	0	(147)
Right of use asset	(677)	(597)
Prepaid expenses	0	(27)
Derivative assets	(215)	(58)
Mortgage servicing rights	(53)	(56)
Depreciation	(130)	(122)
Gross deferred tax liabilities	(1,213)	(2,752)
Net deferred tax assets	$ 16,827	$ 1,805

Note 12 - Related Party Trans_3

Note 12 - Related Party Transactions (Details Textual) - Directors, Executive Officers and Their Related Parties [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Deposit Liabilities	$ 133,000	$ 152,600
Related Party Transactions, Interest Paid on Deposits	502	290
Related Party Transaction, Expenses from Transactions with Related Party	$ 500	2,000
Nonperforming Financial Instruments [Member]
Due from Related Parties, Total		$ 0

Note 12 - Related Party Trans_4

Note 12 - Related Party Transactions - Related Party Loans (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Balance January 1,		$ 71,437	$ 98,935
Additions, new loans and advances		96,978	123,717
Repayments		(89,271)	(127,558)
Other	[1]	0	(23,657)
Balance December 31,		$ 79,144	$ 71,437
[1]Other represents loans to related parties that ceased being related parties

Note 13 - Commitments, Contin_3

Note 13 - Commitments, Contingencies and Concentrations (Details Textual) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating Lease, Right-of-Use Asset		$ 3,226	$ 3,226	$ 2,955
Operating Lease, Expense			391	389
Qualified Affordable Housing Project Investments, Commitment	$ 11,000
Federal Low-income Housing Tax Credits, Qualification, Percent	100%
Payments for Affordable Housing Programs		2,200	2,203	0
Reserves for Unfunded Commitments		949	949	583
Payments Serviced for Federal Home Loan Bank			12,900
Maximum Obligation for Guarantees to Federal Home Loan Bank if Aggregate Foreclosure Losses on Pool of Loans Exceeds Specified Amount		655	655
Maximum Amount of Aggregate Foreclosure Losses on Entire Pool of Loans			65
Cash and Due from Banks, Total		26,588	26,588	16,651
Loans and Leases Receivable, Gross		1,123,343	1,123,343	981,447
Commercial Real Estate, Construction Land Acquisition, and Development Loans Portfolio [Member] | Financing Receivable [Member] | Credit Concentration Risk [Member]
Loans and Leases Receivable, Gross		443,500	$ 443,500
Loans and Leases Receivable as Percentage of Aggregate Gross Loans and Leases Receivable			39.50%
Commercial Real Estate, Construction Land Acquisition, and Development Loans Portfolio [Member] | Financing Receivable [Member] | Geographic Concentration Risk [Member]
Loans and Leases Receivable, Gross		123,400	$ 123,400
Loans and Leases Receivable as Percentage of Aggregate Gross Loans and Leases Receivable			11%
Compass Bank [Member]
Cash and Due from Banks, Total		1,700	$ 1,700	1,600
Other Assets [Member]
Operating Lease, Right-of-Use Asset		3,200	3,200	3,000
Other Liabilities [Member]
Operating Lease, Liability, Total		3,505	3,505	$ 3,200
Qualified Affordable Housing Project Investments, Commitment		$ 8,800	$ 8,800

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies - Maturity of Remaining Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 416
2024	407
2025	385
2026	387
2027	388
2028 and thereafter	2,271
Total lease payments	4,254
Less: imputed interest	749
Other Liabilities [Member]
Present value of operating lease liabilities	$ 3,505	$ 3,200

Note 13 - Commitments, Contin_4

Note 13 - Commitments, Contingencies and Concentrations - Other Information Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Weighted-average remaining lease term (in years) (Year)	9 years 10 months 24 days	12 years 2 months 12 days
Weighted-average discount rate	3.33%	3.29%
Operating cash flows from operating leases	$ 402	$ 401

Note 13 - Commitments, Contin_5

Note 13 - Commitments, Contingencies and Concentrations - Fair Value of Off-balance Sheet Risks (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commitments to Extend Credit [Member]
Off-balance sheet risks, fair value	$ 301,300	$ 273,883
Standby Letters of Credit [Member]
Off-balance sheet risks, fair value	$ 17,923	$ 17,179

Note 13 - Commitments, Contin_6

Note 13 - Commitments, Contingencies and Concentrations - Summary of Loan Concentration Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans, gross	$ 1,123,343	$ 981,447
Credit Concentration Risk [Member] | Retail Space/Shopping Centers [Member]
Loans, gross	$ 54,461	$ 48,590
Loans and Leases receivable, Percentage of Gross Loans	4.85%	4.95%
Credit Concentration Risk [Member] | The 1-4 Family Residential Investment Properties [Member]
Loans, gross	$ 113,746	$ 92,745
Loans and Leases receivable, Percentage of Gross Loans	10.13%	9.45%

Note 14 - Stock Compensation _3

Note 14 - Stock Compensation Plans (Details Textual) - Long-Term Incentive Compensation Plan [Member] - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jul. 01, 2022	Jul. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			1,200,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			71,860	66,065
Share-Based Payment Arrangement, Expense			$ 448	$ 376
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 1,200	992
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			3 years 6 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)			596,029
Share-Based Payment Arrangement, Nonemployee [Member] | Each of Bank's Nine Non-employee Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	1,869	2,062
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 8.03	$ 7.28
Share-Based Payment Arrangement, Nonemployee [Member] | Banks Nine Non Employee Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	16,821	18,558
Share-Based Payment Arrangement, Nonemployee [Member] | Director [Member]
Share-Based Payment Arrangement, Expense			$ 135	$ 135

Note 14 - Stock Compensation _4

Note 14 - Stock Compensation Plans - Stock Compensation Plans (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unvested restricted stock awards at January 1, (in shares)	174,297
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 7.37
Unvested restricted stock awards at December 31, (in shares)	185,965	174,297
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 8.22	$ 7.37
Restricted Stock [Member]
Unvested restricted stock awards at January 1, (in shares)	174,297	159,913
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 7.37	$ 7.07
Awards granted (in shares)	71,860	66,065
Awards granted, weighted average grant date fair value (in dollars per share)	$ 9.64	$ 7.98
Forfeitures (in shares)	(5,503)	(7,443)
Forfeitures, weighted average grant date fair value (in dollars per share)	$ 8.17	$ 7.38
Vestings (in shares)	(54,689)	(44,238)
Vestings, weighted average grant date fair value (in dollars per share)	$ 7.38	$ 7.20
Unvested restricted stock awards at December 31, (in shares)		174,297
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)		$ 7.37

Note 15 - Regulatory Matters__3

Note 15 - Regulatory Matters/Subsequent Events (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 25, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 26, 2022
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.33	$ 0.27
Stock Issued During Period, Shares, Dividend Reinvestment Plan (in shares)		5,089	12,189
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)				750,000
Stock Repurchased and Retired During Period, Shares (in shares)		384,830
Stock Repurchased and Retired During Period, Weighted Average Cost Per Share (in dollars per share)		$ 9.45
Payments for Repurchase of Common Stock		$ 3,636	$ 2,397
Subsequent Event [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 0.090
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)	750,000
Dividends Payable, Date to be Paid	Mar. 15, 2023
Dividends Payable, Date of Record	Mar. 01, 2023

Note 15 - Regulatory Matters__4

Note 15 - Regulatory Matters/Subsequent Events - Risk-based Capital and Related Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Total capital (to risk-weighted assets), Amount	$ 169,984	$ 161,957
Total capital (to risk-weighted assets), Ratio	0.1311	0.1464
Total capital (to risk-weighted assets), Minimum required for capital adequacy purposes	0.0800	0.0800
Total capital (to risk-weighted assets), Minimum required for capital adequacy purposes with conservation buffer	0.1050	0.1050
Total capital (to risk-weighted assets), To be well capitalized under prompt corrective action	0.1000	0.1000
Tier I capital (to risk-weighted assets), Amount	$ 154,842	$ 148,958
Tier I capital (to risk-weighted assets), Ratio	0.1194	0.1346
Tier I capital (to risk-weighted assets), Minimum required for capital adequacy purposes	0.0600	0.0600
Tier I capital (to risk-weighted assets), Minimum required for capital adequacy purposes with conservation buffer	0.0850	0.0850
Tier I capital (to risk-weighted assets), To be well capitalized under prompt corrective action	0.0800	0.0800
Tier I common equity (to risk-weighted assets), Amount	$ 154,842	$ 148,958
Tier I common equity (to risk-weighted assets), Ratio	0.1194	0.1346
Tier I common equity (to risk-weighted assets), Minimum required for capital adequacy purposes	0.0450	0.0450
Tier I common equity (to risk-weighted assets), Minimum required for capital adequacy purposes with conservation buffer	0.0700	0.0700
Tier I common equity (to risk-weighted assets), To be well capitalized under prompt corrective action	0.0650	0.0650
Tier I capital (to average assets), Amount	$ 154,842	$ 148,958
Tier I capital (to average assets), Ratio	0.0877	0.0892
Tier I capital (to average assets), Minimum required for capital adequacy purposes	0.0400	0.0400
Tier I capital (to average assets), Minimum required for capital adequacy purposes with conservation buffer	0.0400	0.0400
Tier I capital (to average assets), To be well capitalized under prompt corrective action	0.0500	0.0500
Total risk-weighted assets, Amount	$ 1,296,618	$ 1,106,636
Total average assets, Amount	$ 1,765,251	$ 1,669,932

Note 16 - Fair Value Measurem_3

Note 16 - Fair Value Measurements (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-Sale, Amortized Cost, Total	$ 537,912	$ 514,801
Debt Securities, Available-for-Sale, Total	$ 476,091	522,566
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	29
Debt Securities, Available-for-Sale, Amortized Cost, Total	$ 33,630	31,300
Debt Securities, Available-for-Sale, Total	$ 30,672	$ 32,063
Debt Securities, Available-for-sale, Level 3 to Level 2 Transfers	1	8
Inactive Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	6

Note 16 - Fair Value Measurem_4

Note 16 - Fair Value Measurements - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale debt securities	$ 476,091	$ 522,566
Equity securities, at fair value	7,717	4,922
Interest rate swaps	1,946	371
US Treasury Securities [Member]
Available-for-sale debt securities	32,134	36,355
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities	220,782	244,372
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities	20,663	25,506
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities	72,507	67,165
Corporate Debt Securities [Member]
Available-for-sale debt securities	30,672	32,063
Asset-Backed Securities [Member]
Available-for-sale debt securities	14,941	11,932
Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities	656	736
Fair Value, Recurring [Member]
Available-for-sale debt securities	476,091	522,566
Equity securities, at fair value	7,717	4,922
Interest rate swaps	2,104	363
Total financial assets	485,912	527,851
Derivative liabilities	931	99
Total financial liabilities	931	99
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Equity securities, at fair value	7,717	4,922
Interest rate swaps	0	0
Total financial assets	7,717	4,922
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	468,155	510,221
Equity securities, at fair value	0	0
Interest rate swaps	2,104	363
Total financial assets	470,259	510,584
Derivative liabilities	931	99
Total financial liabilities	931	99
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	7,936	12,345
Equity securities, at fair value	0	0
Interest rate swaps	0	0
Total financial assets	7,936	12,345
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Available-for-sale debt securities	32,134	36,355
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	32,134	36,355
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities	220,782	244,372
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	220,782	244,372
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member]
Available-for-sale debt securities	80,407	100,710
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	80,407	100,710
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member]
Available-for-sale debt securities	3,329	3,727
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	3,329	3,727
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities	20,663	25,506
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	20,663	25,506
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities	72,507	67,165
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	72,507	67,165
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale debt securities	30,672	32,063
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	22,736	19,718
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	7,936	12,345
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Available-for-sale debt securities	14,941	11,932
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	14,941	11,932
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities	656	736
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	656	736
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	$ 0	$ 0

Note 16 - Fair Value Measurem_5

Note 16 - Fair Value Measurements - Changes in Fair Value Assets (Details) - Corporate Debt Securities [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 12,345	$ 16,424
Additions	0	4,500
Redemptions	(2,066)	(1,000)
Transfer to Level 2	(756)	(7,550)
Included in earnings	0	0
Included in other comprehensive income	(1,587)	(29)
Balance	$ 7,936	$ 12,345

Note 16 - Fair Value Measurem_6

Note 16 - Fair Value Measurements - Assets Measured At Fair Value on a Non-recurring Basis and Quantitative Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Recorded investment	$ 7,600	$ 9,973
Related allowance	34	26
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Valuation, Market Approach [Member]
Other real estate owned, recorded investment		920
Other real estate owned, allowance		0
Other real estate owned, fair value		920
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Valuation, Market Approach [Member] | Impaired Loans, Collateral Dependent [Member]
Recorded investment	1,902	3,208
Related allowance	8	0
Fair Value	$ 1,894	$ 3,208
Selling Cost	10%	10%
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Valuation, Market Approach [Member] | Other Real Estate Owned [Member]
Selling Cost		1%
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member]
Recorded investment	$ 5,698	$ 6,765
Related allowance	26	26
Fair Value	$ 5,672	$ 6,739
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member] | Minimum [Member]
Discount Rate	3%	3%
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member] | Maximum [Member]
Discount Rate	10.25%	8.75%

Note 16 - Fair Value Measurem_7

Note 16 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale debt securities	$ 476,091	$ 522,566
Equity securities, at fair value	7,717	4,922
Derivative assets	1,946	371
Reported Value Measurement [Member]
Available-for-sale debt securities	476,091	522,566
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and short term investments	41,916	99,020
Equity securities, at fair value	7,717	4,922
Reported Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Restricted stock	8,545	1,911
Loans held for sale	60	0
Accrued interest receivable	5,957	4,643
Derivative assets	1,946	371
Deposits	1,420,647	1,455,028
Borrowed funds	182,360	30,310
Accrued interest payable	171	49
Derivative liabilities	921	96
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	1,110,124	967,023
Servicing rights	254	268
Estimate of Fair Value Measurement [Member]
Available-for-sale debt securities	476,091	522,566
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and short term investments	41,916	99,020
Equity securities, at fair value	7,717	4,922
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Restricted stock	8,545	1,911
Loans held for sale	60	0
Accrued interest receivable	5,957	4,643
Derivative assets	2,104	363
Deposits	1,416,272	1,454,812
Borrowed funds	182,108	30,310
Accrued interest payable	171	49
Derivative liabilities	931	99
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	1,079,266	967,087
Servicing rights	$ 621	$ 526

Note 17 - Earnings Per Share -

Note 17 - Earnings Per Share - Calculation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 20,445	$ 21,371
Basic weighted-average number of common stock outstanding (in shares)	19,744,477	20,111,430
Plus: common share equivalents (in shares)	18,089	15,423
Diluted weighted-average number of common stock outstanding (in shares)	19,762,566	20,126,853
Basic (in dollars per share)	$ 1.04	$ 1.06
Diluted (in dollars per share)	$ 1.03	$ 1.06

Note 18 - Other Comprehensive_3

Note 18 - Other Comprehensive (Loss) Income - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reclassification adjustment for losses (gains) included in net income	$ 223	$ (213)
Income tax expense	4,144	4,656
Net of tax amount	(176)	168
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification adjustment for losses (gains) included in net income	223	(213)
Income tax expense	(47)	45
Net of tax amount	$ 176	$ (168)

Note 18 - Other Comprehensive_4

Note 18 - Other Comprehensive (Loss) Income - Changes in Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 162,457	$ 155,860
Other comprehensive loss before reclassifications	(54,556)	(7,366)
Total other comprehensive loss	(54,380)	(7,534)
Balance	118,949	162,457
AOCI Attributable to Parent [Member]
Balance	6,352	13,886
Amounts reclassified from accumulated other comprehensive income	176	(168)
Total other comprehensive loss	(54,380)	(7,534)
Balance	$ (48,028)	$ 6,352

Note 19 - Condensed Financial_3

Note 19 - Condensed Financial Information - Parent Company Only - Condensed Statements of Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity securities, at fair value	$ 7,717	$ 4,922
Other assets	43,005	14,662
Total assets	1,745,530	1,664,323
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Total	10,310	10,310
Accrued interest payable	171	49
Other liabilities	23,403	16,479
Total liabilities	1,626,581	1,501,866
Shareholders’ equity	118,949	162,457	$ 155,860
Total liabilities and shareholders’ equity	1,745,530	1,664,323
Parent Company [Member]
Cash	12,779	11,423
Investment in statutory trust	442	431
Investment in subsidiary (equity method)	106,837	155,342
Equity securities, at fair value	6,937	4,016
Other assets	2,409	1,800
Total assets	129,404	173,012
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Total	10,310	10,310
Accrued interest payable	31	9
Other liabilities	114	236
Total liabilities	10,455	10,555
Shareholders’ equity	118,949	162,457
Total liabilities and shareholders’ equity	$ 129,404	$ 173,012

Note 19 - Condensed Financial_4

Note 19 - Condensed Financial Information - Parent Company Only - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest and dividend income	$ 60,776	$ 51,699
Net (loss) gain on equity securities	(34)	701
Trust income	11	6
Junior subordinated debentures	358	191
Other operating expenses	4,976	4,336
Total expenses	35,474	31,069
Income before income taxes	24,589	26,027
Income tax expense	4,144	4,656
Income before equity in undistributed net income of subsidiary	20,445	21,371
Parent Company [Member]
Dividends from subsidiaries	15,000	10,000
Interest and dividend income	204	168
Net (loss) gain on equity securities	92	728
Trust income	11	6
Other income	0	5
Total income	15,307	10,907
Junior subordinated debentures	358	191
Other operating expenses	513	351
Total expenses	871	542
Income before income taxes	14,436	10,365
Income tax expense	(133)	170
Income before equity in undistributed net income of subsidiary	14,569	10,195
Equity in undistributed net income of subsidiary	5,876	11,176
Net income	$ 20,445	$ 21,371

Note 19 - Condensed Financial_5

Note 19 - Condensed Financial Information - Parent Company Only - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity in trust	$ (11)	$ (6)
Net (loss) gain on equity securities	34	(701)
Increase (decrease) in accrued interest payable	122	(59)
(Decrease) increase in other liabilities	(3,637)	3,536
Net cash provided by operating activities	19,970	24,158
Proceeds from the sale of equity securities	359	0
Purchase of equity securities	(3,188)	(1,195)
Net cash used in investing activities	(184,587)	(260,763)
Proceeds from issuance of common shares, net of discount	0	58
Repurchase of common shares	(3,636)	(2,397)
Cash dividends paid	(6,520)	(5,427)
Net cash provided by financing activities	107,513	179,814
Net decrease in cash and cash equivalents	(57,104)	(56,791)
Cash and cash equivalents at beginning of year	99,020	155,811
Cash and cash equivalents at end of year	41,916	99,020
Parent Company [Member]
Net income	20,445	21,371
Equity in undistributed income of subsidiary	(5,876)	(11,176)
Equity in trust	(11)	(6)
Net (loss) gain on equity securities	(92)	(728)
Increase in other assets	(25)	(548)
Increase (decrease) in accrued interest payable	22	0
(Decrease) increase in other liabilities	(122)	175
Net cash provided by operating activities	14,341	9,088
Proceeds from the sale of equity securities	359	0
Purchase of equity securities	(3,188)	(1,195)
Net cash used in investing activities	(2,829)	(1,195)
Proceeds from issuance of common shares, net of discount	0	58
Repurchase of common shares	(3,636)	(2,397)
Cash dividends paid	(6,520)	(5,427)
Net cash provided by financing activities	(10,156)	(7,766)
Net decrease in cash and cash equivalents	1,356	127
Cash and cash equivalents at beginning of year	11,423	11,296
Cash and cash equivalents at end of year	$ 12,779	$ 11,423