FNCB Bancorp (FNCB) 10-Q 5 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 30, 2023
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	Q1
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		19,683,873

Consolidated Statements of Fina

Consolidated Statements of Financial Condition (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 20,418	$ 26,588
Interest-bearing deposits in other banks	49,153	15,328
Total cash and cash equivalents	69,571	41,916
Available-for-sale debt securities, at fair value	473,119	476,091
Equity securities, at fair value	7,369	7,717
Total restricted securities, at cost	8,482	8,545
Loans held for sale	0	60
Loans and leases, net of allowance for credit losses of $12,279 and $14,193	1,151,510	1,110,124
Bank premises and equipment, net	15,316	15,616
Accrued interest receivable	6,143	5,957
Bank-owned life insurance	36,696	36,499
Other assets	41,275	43,005
Total assets	1,809,481	1,745,530
Liabilities
Demand (non-interest bearing)	281,114	305,850
Interest-bearing	1,182,192	1,114,797
Total deposits	1,463,306	1,420,647
Borrowed funds:
Federal Home Loan Bank of Pittsburgh advances	186,338	172,050
Junior subordinated debentures	10,310	10,310
Total borrowed funds	196,648	182,360
Accrued interest payable	848	171
Other liabilities	22,185	23,403
Total liabilities	1,682,987	1,626,581
Shareholders' equity
Preferred shares ($1.25 par), Authorized: 20,000,000 shares at June 30, 2022 and December 31, 2021, Issued and outstanding: 0 shares at June 30, 2022 and December 31, 2021	0	0
Common shares ($1.25 par), Authorized: 50,000,000 shares at June 30, 2022 and December 31, 2021 Issued and outstanding: 19,675,557 shares at June 30, 2022 and 19,989,875 shares at December 31, 2021	24,604	24,602
Additional paid-in capital	77,636	77,502
Retained earnings	66,834	64,873
Accumulated other comprehensive loss	(42,580)	(48,028)
Total shareholders' equity	126,494	118,949
Total liabilities and shareholders’ equity	$ 1,809,481	$ 1,745,530

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Loans, allowance for credit losses	$ 12,279	$ 14,193
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)	19,683,873	19,681,644
Common shares, outstanding (in shares)	19,683,873	19,681,644

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Interest income
Interest and fees on loans and leases	$ 14,565	$ 10,102
Interest and dividends on securities:
Taxable	3,077	2,390
Tax-exempt	587	612
Dividends	273	78
Total interest and dividends on securities	3,937	3,080
Interest on interest-bearing deposits in other banks	177	7
Total interest income	18,679	13,189
Interest expense
Interest on deposits	4,377	324
Interest on borrowed funds:
Federal Home Loan Bank of Pittsburgh advances	2,551	31
Junior subordinated debentures	166	51
Total interest on borrowed funds	2,717	82
Total interest expense	7,094	406
Net interest income before provision for credit losses	11,585	12,783
Provision for credit losses	975	759
Net interest income after provision for credit losses	10,610	12,024
Non-interest income
Deposit service charges	1,064	1,050
Net gain on the sale of available-for-sale debt securities	162	0
Net loss on equity securities	(508)	(125)
Net gain on the sale of mortgage loans held for sale	1	0
Loan-related fees	119	57
Income from bank-owned life insurance	197	145
Merchant services revenue	161	199
Wealth management services revenue	238	121
Other	237	343
Total non-interest income	1,671	1,790
Non-interest expense
Salaries and employee benefits	5,395	4,658
Occupancy expense	521	548
Equipment expense	272	324
Advertising expense	209	132
Data processing expense	998	1,063
Regulatory assessments	213	225
Bank shares tax	149	341
Professional fees	302	327
(Credit) provision for unfunded commitments	(269)	48
Other operating expenses	1,131	878
Total non-interest expense	8,921	8,544
Income before income tax expense	3,360	5,270
Income tax expense	697	917
Net income	$ 2,663	$ 4,353
Earnings per share
Basic (in dollars per share)	$ 0.14	$ 0.22
Diluted (in dollars per share)	0.14	0.22
Cash dividends declared per common share (in dollars per share)	$ 0.090	$ 0.075
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic (in shares)	19,682,357	19,935,288
Diluted (in shares)	19,690,859	19,972,113

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net income	$ 2,663	$ 4,353
Other comprehensive income (loss):
Unrealized gains (losses) on available-for-sale debt securities	8,774	(30,961)
Taxes	(1,842)	6,502
Net of tax amount	6,932	(24,459)
Reclassification adjustment gains included in net income	(162)	0
Taxes	34	0
Net of tax amount	(128)	0
Derivative adjustments	(1,716)	527
Taxes	360	(111)
Net of tax amount	(1,356)	416
Total other comprehensive income (loss)	5,448	(24,043)
Comprehensive income (loss)	$ 8,111	$ (19,690)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Dec. 31, 2021						19,989,875
Balances at Dec. 31, 2021						$ 24,987	$ 80,128	$ 50,990	$ 6,352	$ 162,457
Net income						0	0	4,353	0	4,353
Cash dividends						0	0	(1,499)	0	(1,499)
Restricted stock awards						$ 0	100	0	0	100
Repurchase of common shares (in shares)						(307,514)
Repurchase of common shares						$ (384)	(2,596)	0	0	$ (2,980)
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)						1,310				1,310
Common shares issued through dividend reinvestment/optional cash purchase plan						$ 1	10	(10)	0	$ 1
Other comprehensive income (loss), net of tax						$ 0	0	0	(24,043)	(24,043)
Balances (in shares) at Mar. 31, 2022						19,683,671
Balances at Mar. 31, 2022						$ 24,604	77,642	53,834	(17,691)	138,389
Balances (in shares) (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022
Balances (in shares) at Dec. 31, 2022						19,681,644
Balances (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022			$ 1,080		$ 1,080
Balances at Dec. 31, 2022						$ 24,602	77,502	64,873	(48,028)	118,949
Net income						0	0	2,663	0	2,663
Cash dividends						0	0	(1,771)	0	(1,771)
Restricted stock awards						$ 0	121	0	0	$ 121
Repurchase of common shares (in shares)										0
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)						2,229				2,229
Common shares issued through dividend reinvestment/optional cash purchase plan						$ 2	13	(11)	0	$ 4
Other comprehensive income (loss), net of tax						$ 0	0	0	5,448	5,448
Balances (in shares) at Mar. 31, 2023						19,683,873
Balances at Mar. 31, 2023						$ 24,604	$ 77,636	$ 66,834	$ (42,580)	$ 126,494

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash dividends declared, per share (in dollars per share)	$ 0.090	$ 0.075
Other comprehensive income (loss) , tax	$ 1,448	$ 6,391

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income	$ 2,663	$ 4,353
Adjustments to reconcile net income to net cash provided by operating activities:
Investment securities amortization, net	484	723
Equity in trust	(5)	(2)
Depreciation of bank premises and equipment	352	389
Amortization of loan origination fees	160	(562)
Valuation adjustment for loan servicing rights	0	(3)
Stock-based compensation expense	121	100
Provision for credit losses	975	759
Valuation adjustment for unfunded commitments	(269)	48
Net gain on the sale of available-for-sale debt securities	(162)	0
Net loss on equity securities	508	125
Net gain on the sale of mortgage loans held for sale	(1)	0
Net gain on the sale of other real estate owned	0	(3)
Income from bank-owned life insurance	(197)	(145)
Proceeds from the sale of mortgage loans held for sale	61	542
Funds used to originate mortgage loans held for sale	0	(542)
Increase in accrued interest receivable	(186)	(227)
Increase in other assets	(443)	(441)
Increase in accrued interest payable	677	8
Decrease in other liabilities	(3,514)	(5,115)
Total adjustments	(1,439)	(4,346)
Net cash provided by operating activities	1,224	7
Cash flows from investing activities:
Maturities, calls and principal payments of available-for-sale debt securities	5,708	11,216
Proceeds from the sale of available-for-sale debt securities	7,054	0
Purchases of available-for-sale debt securities	(1,500)	(33,921)
Purchases of equity securities	(160)	(221)
Redemption (purchase) of restricted stock	63	(2,109)
Net increase in loans and leases to customers	(39,862)	(56,420)
Proceeds from the sale of other real estate owned	0	695
Purchase of bank-owned life insurance	0	(3,000)
Purchases of bank premises and equipment	(52)	(202)
Net cash used in investing activities	(28,749)	(83,962)
Cash flows from financing activities:
Net increase (decrease) in deposits	42,659	(43,435)
Net (decrease) increase in Federal Home Loan Bank of Pittsburgh advances - overnight	(49,900)	66,950
Proceeds from Federal Home Loan Bank of Pittsburgh advances - term	96,688	10,000
Repayment of Federal Home loan Bank of Pittsburgh advances - term	(32,500)	(20,000)
Repurchase of common shares	0	(2,980)
Proceeds from issuance of common shares, net of discount	4	1
Cash dividends paid	(1,771)	(1,499)
Net cash provided by financing activities	55,180	9,037
Net increase (decrease) in cash and cash equivalents	27,655	(74,918)
Cash and cash equivalents at beginning of period	41,916	99,020
Cash and cash equivalents at end of period	69,571	24,102
Supplemental cash flow information
Interest	6,417	398
Taxes	1,200	1,100
Other transactions:
Available-for-sale debt securities purchased, not settled	$ 0	$ 546

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. The consolidated financial statements of FNCB Bancorp, Inc. are comprised of the accounts of FNCB Bancorp, Inc., a registered bank holding company under the Bank Holding Company Act of 1956, 10 10 01 X. not not three March 31, 2023 may 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 credit losses (“ACL”), securities’ valuation and evaluation for credit impairment and income taxes. FNCB has evaluated events and transactions occurring subsequent to March 31, 2023 12, These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in FNCB’s audited financial statements, included in the Annual Report filed on Form 10 December 31, 2022

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies / New Authoritative Accounting Guidance	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2. Summary of Significant Accounting Policies/ New Authoritative Accounting Guidance The disclosures below update and supplement the accounting policies previously disclosed in Note 2, 10 December 31, 2022 2016 13, 326 January 1, 2023. 2016 13 326 Allowance for Credit Loss ("ACL") on Debt Securities: March 31, 2023, no Upon adoption of ASU 2016 13, no 326 30, third not FNCB’s estimate of expected credit losses includes a measure of the expected risk of credit loss even if that risk is remote. However, FNCB does not not zero third zero one The allowance on available-for-sale debt securities may March 31, 2023 January 1, 2023 ( 2016 13 no Loans: third Generally, for originated loans, loan fees and certain direct origination costs are deferred and amortized into interest income over the contractual term of the loan using the level-yield method over the estimated lives of the related loans. When a loan is paid off, the unamortized portion of deferred fees or costs are recognized in interest income. Interest income on originated loans is accrued based upon the daily principal amount outstanding except for loans on non-accrual status. For purchased loans, interest income is accrued based upon the daily principal amount outstanding and is then further adjusted by the accretion of any discount or amortization of any premium associated with the loan that was recognized based on the acquisition date fair value. When a loan is paid off, the unamortized portion of any premiums or discounts on loans are recognized in interest income. ACL on Loans: 2016 13 not not may FNCB estimates expected credit losses using the DCF method for all loan portfolio segments measured on a collective (pool) basis. For each loan segment, a cash flow projection is generated at the instrument level. A default rate and loss given default assumption are applied to the pool’s projective model of cash flows taking into consideration the effects of prepayments and principal curtailment effects. The analysis produces expected cash flows for each instrument in the pool by pairing loan-level term information (maturity date, payment amount, interest rate, etc.) with top-down pool assumptions (default rates and prepayment speeds). Management has determined that peer loss experience provides the best basis for its assessment of expected credit losses to determine the ACL. FNCB utilizes peer call report data to measure historical credit loss experience with similar risk characteristics within the segments over an economic cycle. Management reviews the historical loss information to appropriately adjust for differences in current asset specific risk characteristics. Management also considered further adjustments to historical loss information for current conditions and reasonable and supportable forecasts that differ from the conditions that existed for the period over which historical information was evaluated. For all segment models for collectively evaluated loans, FNCB incorporates one four eight may Management also considers certain qualitative factors in its evaluation of expected credit losses, these factors include: (i) changes in the credit quality trends of a respective segment which may third may Individually Evaluated Loans: 2016 13 January 1, 2023, not With the adoption of ASU 2016 13, not may zero Accrued Interest: 2016 13 January 1, 2023, not ACL for Unfunded Commitments: New Authoritative Accounting Guidance On January 1, 2023, 2016 13. 2016 13 2016 13, 2013 16 not The following table below presents the impact of ASU 2016 13 January 1, 2023 (in thousands) As reported Under ASU 2016-13 Pre-ASU 2016-13 Impact of ASU 2016-13 Assets: ACL on loans and leases: Residential real estate $ (1,187 ) $ (2,215 ) $ 1,028 Commercial real estate (2,579 ) (4,193 ) $ 1,614 Construction, land acquisition and development (1,814 ) (747 ) $ (1,067 ) Commercial and industrial (3,887 ) (4,099 ) $ 212 Consumer (1,677 ) (1,307 ) $ (370 ) State and political subdivisions (413 ) (503 ) $ 90 Unallocated - (1,129 ) $ 1,129 Total ACL on loans (11,557 ) (14,193 ) 2,636 Deferred income taxes $ 15,759 $ 16,046 $ (287 ) Liabilities: Liability for credit losses for unfunded commitments $ (2,217 ) $ (948 ) $ (1,269 ) Shareholder's equity: Retained earnings $ (65,953 ) $ (64,873 ) $ (1,080 ) On January 1, 2023, 2022 02, 326 2022 02 326 20. 326 20 50 6, Refer to Note 2 10 December 31, 2022 ( "2022

Note 3 - Securities

Note 3 - Securities	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3. Available-for-Sale 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 March 31, 2023 December 31, 2022 March 31, 2023 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 36,813 $ - $ 3,968 $ 32,845 Obligations of state and political subdivisions 242,857 106 23,480 219,483 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 92,338 - 11,588 80,750 Collateralized mortgage obligations - commercial 3,640 - 282 3,358 Mortgage-backed securities 22,331 2 2,363 19,970 Private collateralized mortgage obligations 77,933 16 8,209 69,740 Corporate debt securities 35,110 - 3,070 32,040 Asset-backed securities 14,562 - 284 14,278 Negotiable certificates of deposit 744 - 89 655 Total available-for-sale debt securities $ 526,328 $ 124 $ 53,333 $ 473,119 December 31, 2022 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 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 Except for securities of U.S. government and government-sponsored agencies, there were no securities of any individual issuer that exceeded 10.0% March 31, 2023 December 31, 2022 The following table presents the maturity information of FNCB’s available-for-sale debt securities at March 31, 2023 may not not March 31, 2023 Amortized Fair (in thousands) Cost Value Amounts maturing in: One year or less $ 20,201 $ 20,043 After one year through five years 68,798 65,511 After five years through ten years 107,687 94,437 After ten years 118,838 105,032 Mortgage-backed securities 22,331 19,970 Collateralized mortgage obligations 173,911 153,848 Asset-backed securities 14,562 14,278 Total available-for-sale debt securities $ 526,328 $ 473,119 The following table presents the gross proceeds received, and gross realized gains and losses, on sales of available-for-sale debt securities for the three March 31, 2023 2022 no three March 31, 2022. Three Months Ended March 31, (in thousands) 2023 2022 Available-for-sale debt securities: Gross proceeds received on sales $ 7,054 $ - Gross realized gains 162 - Gross realized losses - - The following tables present the number, fair value and gross unrealized losses of available-for-sale debt securities with unrealized losses at March 31, 2023 December 31, 2022 March 31, 2023 Less than 12 Months 12 Months or Greater 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 $ 32,845 $ 3,968 17 $ 32,845 $ 3,968 Obligations of state and political subdivisions 36 35,281 547 176 178,908 22,933 212 214,189 23,480 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 1 296 12 41 80,453 11,576 42 80,749 11,588 Collateralized mortgage obligations - commercial - - - 3 3,358 282 3 3,358 282 Mortgage-backed securities 5 7,208 89 8 12,655 2,274 13 19,863 2,363 Private collateralized mortgage obligations 17 15,938 477 38 52,046 7,732 55 67,984 8,209 Corporate debt securities 13 15,921 1,379 17 16,119 1,691 30 32,040 3,070 Asset-backed securities 2 7,268 72 9 7,010 212 11 14,278 284 Negotiable certificates of deposit - - - 3 655 89 3 655 89 Total available-for-sale debt securities 74 $ 81,912 $ 2,576 312 $ 384,049 $ 50,757 386 $ 465,961 $ 53,333 December 31, 2022 Less than 12 Months 12 Months or Greater 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 available-for-sale debt securities 205 $ 240,563 $ 19,668 192 $ 225,813 $ 42,249 397 $ 466,376 $ 61,917 Evaluation for Credit Impairment Quarterly, or more frequently if market conditions warrant, management evaluates securities for impairment where there has been a decline in fair value of a security below its amortized cost basis to determine whether the decline in fair value has resulted from a credit loss, or if it is entirely the result of noncredit factors. At March 31, 2023, 386 not not not not Management performed a review of all securities in an unrealized loss position as of March 31, 2023 no may March 31, 2023 not not March 31, 2023. Equity Securities Included in equity securities with readily determinable fair values at March 31, 2023 December 31, 2022 1 4 The following table presents unrealized and realized gains and losses recognized in net income on equity securities for the three March 31, 2023 2022 Three Months Ended March 31, (in thousands) 2023 2022 Net losses recognized on equity securities $ (508 ) $ (125 ) Less: net gains (losses) realized on equity securities sold - - Unrealized losses on equity securities $ (508 ) $ (125 ) Equity Securities without Readily Determinable Fair Values At March 31, 2023 December 31, 2022 not third March 31, 2023 December 31, 2022, not no March 31, 2023 December 31, 2022 Restricted Stock The following table presents FNCB's investment in restricted stock at March 31, 2023 December 31, 2022 no March 31, 2023 December 31, 2022 March 31, December 31, (in thousands) 2023 2022 Stock in Federal Home Loan Bank of Pittsburgh $ 8,472 $ 8,535 Stock in Atlantic Community Banker's Bank 10 10 Total restricted securities, at cost $ 8,482 $ 8,545

Note 4 - Loans and Leases

Note 4 - Loans and Leases	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4. The following table summarizes loans and leases by portfolio segment at March 31, 2023 December 31, 2022 2016 13, March 31, 2023, March 31, December 31, (in thousands) 2023 2022 Residential real estate $ 246,428 $ 250,221 Commercial real estate 373,630 376,976 Construction, land acquisition and development 64,890 66,555 Commercial and industrial 317,830 272,024 Consumer 91,644 92,612 State and political subdivisions 69,367 64,955 Total loans and leases 1,163,789 1,123,343 Unearned income - (810 ) Net deferred origination fees - 1,784 Allowance for credit losses (12,279 ) (14,193 ) Net loans and leases $ 1,151,510 $ 1,110,124 FNCB's commercial credit product offerings include commercial equipment financing, operating under the brand 1st March 31, 2023 December 31, 2022. March 31, 2023 December 31, 2022. 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 9, FNCB originates 1 4 three March 31, 2023, 2022, 1 4 three March 31, 2023, three March 31, 2022. no 1 4 March 31, 2023 2022. The unpaid principal balance of loans serviced for others, which includes residential mortgages and SBA-guaranteed loans, was $77.0 million at March 31, 2023 December 31, 2022 Credit Risk Profiles– Commercial Loans Management continuously monitors and evaluates the credit quality of FNCB’s commercial loans by regularly reviewing certain credit risk profiles. Management utilizes credit risk ratings as the key credit quality indicator for evaluating the credit quality of FNCB’s commercial loan receivables. 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. Minimal Risk 2. Above Average Credit Quality 3. Average Risk 4. Acceptable Risk 5. Pass - Watch 6. Special Mention 7. Substandard - Accruing 8. Substandard - Non-Accrual 9. Doubtful 10. Loss This analysis is performed on a quarterly basis using the following definitions for risk ratings: Pass – Assets rated 1 5 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 Risk Profiles – Other Loans Certain residential real estate loans, consumer loans, 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 performing (accruing) versus non-performing (non-accrual) status as the credit quality indicator for these loan pools. Collateral Dependent Loans Loans that do not The following table presents the credit risk profile of loans and leases summarized by portfolio segment and year of origination at March 31, 2023 Credit Risk Profiles Term Loans By Origination Fiscal Year Total (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans March 31, 2023 Credit Risk Profiles - Commercial Loans and Leases Commercial real estate Risk rating Pass $ 3,520 $ 73,209 $ 84,144 $ 43,342 $ 68,524 $ 84,688 $ 6,270 $ 363,697 Special mention - - 2,309 - - 5,547 99 7,955 Substandard - - - - - 1,978 - 1,978 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial real state 3,520 73,209 86,453 43,342 68,524 92,213 6,369 373,630 Construction, land acquisition and development Risk rating Pass 1,381 32,118 26,674 1,230 387 997 1,402 64,189 Special mention 123 355 188 - - 35 - 701 Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total construction, land acquisition and development 1,504 32,473 26,862 1,230 387 1,032 1,402 64,890 Commercial and industrial Risk rating Pass 42,350 104,536 32,832 13,754 13,017 10,264 90,717 307,470 Special mention - 23 440 328 49 267 208 1,315 Substandard 157 2,915 30 1,266 - 524 4,153 9,045 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial and industrial 42,507 107,474 33,302 15,348 13,066 11,055 95,078 317,830 State and political subdivisions Risk rating Pass 6,565 15,894 22,139 2,495 16,423 5,851 - 69,367 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total state and political subdivisions 6,565 15,894 22,139 2,495 16,423 5,851 - 69,367 Credit Risk Profiles - Other Loans Residential real estate Performing 1,238 43,788 82,932 40,061 13,100 49,400 15,444 245,963 Non-performing - - - - 122 343 - 465 Total residential real estate 1,238 43,788 82,932 40,061 13,222 49,743 15,444 246,428 Consumer Performing 6,228 41,491 25,962 4,555 3,208 9,878 37 91,359 Non-performing - 43 56 18 60 108 - 285 Total consumer 6,228 41,534 26,018 4,573 3,268 9,986 37 91,644 Total loans and leases $ 61,562 $ 314,372 $ 277,706 $ 107,049 $ 114,890 $ 169,880 $ 118,330 $ 1,163,789 Gross charge-offs $ - $ 410 $ 304 $ - $ 6 $ 20 $ 36 $ 776 The following table presents the recorded investment in loans and leases receivable by major category and credit quality indicators at December 31, 2022, 2016 13: Credit Quality Indicators December 31, 2022 Commercial Loans and Leases 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 The following table summarizes activity in the ACL by major category for the three March 31, 2023 2022. Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total Three months ended March 31, 2023 Allowance for credit losses: Balance at beginning of period $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 Impact of ASU-2016-13 (1,028 ) (1,614 ) 1,067 (212 ) 370 (90 ) (1,129 ) (2,636 ) Charge-offs - - - (53 ) (723 ) - - (776 ) Recoveries - 54 - 11 458 - - 523 (Credits) provisions (23 ) (124 ) (145 ) 1,083 185 (1 ) - 975 Balance at end of period $ 1,164 $ 2,509 $ 1,669 $ 4,928 $ 1,597 $ 412 $ - $ 12,279 Three months ended March 31, 2022 Allowance for loan and lease losses: Balance at beginning of period $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Charge-offs (3 ) - - (19 ) (73 ) - - (95 ) Recoveries - - - 4 45 - - 49 Provisions (credits) 118 (106 ) 146 437 128 36 - 759 Balance at end of period $ 2,196 $ 4,424 $ 538 $ 3,092 $ 1,259 $ 491 $ 1,129 $ 13,129 The following table presents ending loan and lease balances and related ACL by portfolio segment and impairment methodology at March 31, 2023: Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total March 31, 2023 Allowance for credit losses: Individually evaluated for impairment $ - $ 8 $ - $ 32 $ - $ - $ - $ 40 Collectively evaluated for impairment 1,164 2,501 1669 4,896 1,597 412 - 12,239 Total $ 1,164 $ 2,509 $ 1,669 $ 4,928 $ 1,597 $ 412 $ - $ 12,279 Loans and leases receivable: Individually evaluated for impairment $ 229 $ 1,327 $ - $ 291 $ - $ - $ - $ 1,847 Collectively evaluated for impairment 246,199 372,303 64,890 317,539 91,644 69,367 - 1,161,942 Total $ 246,428 $ 373,630 $ 64,890 $ 317,830 $ 91,644 $ 69,367 $ - $ 1,163,789 The table presents ending loan balances and related ALLL by segment and impairment methodology at December 31, 2022, 2016 13: Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total December 31, 2022 Allowance for loan and lease losses: Individually evaluated for impairment $ 17 $ 15 $ - $ 2 $ - $ - $ - $ 34 Collectively evaluated for impairment 2,198 4,178 747 4,097 1,307 503 1,129 14,159 Total $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 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 - 1,115,743 Total $ 250,221 $ 376,976 $ 66,555 $ 272,024 $ 92,612 $ 64,955 $ - $ 1,123,343 The following table presents the amortized cost of collateral-dependent loans and leases by portfolio segment and type of collateral as of March 31, 2023: March 31, 2023 Type of Collateral (in thousands) Residential Property Commercial Property Business Assets Total Loans and leases: Residential real estate $ 229 $ - $ - $ 229 Commercial real estate - 1,327 - 1,327 Construction, land acquisition and development - - - - Commercial and industrial - - 157 157 Consumer - - - - State and political subdivisions - - - - Total collateral dependent loans and leases $ 229 $ 1,327 $ 157 $ 1,713 The following table presents the delinquency status of past due and non-accrual loans and leases at March 31, 2023 December 31, 2022: March 31, 2023 Delinquency Status 30-89 Days >/= 90 Days Nonaccrual Total (in thousands) Past Due Past Due Loans Past Due Current Total Loans and leases: Residential real estate $ 480 $ - $ 465 $ 945 $ 245,483 $ 246,428 Commercial real estate 7 - 1,529 1,536 372,094 373,630 Construction, land acquisition and development - - - - 64,890 64,890 Commercial and industrial 428 - 322 750 317,080 317,830 Consumer 1,204 52 285 1,541 90,103 91,644 State and political subdivisions - - - - 69,367 69,367 Total loans and leases $ 2,119 $ 52 $ 2,601 $ 4,772 $ 1,159,017 $ 1,163,789 December 31, 2022 Delinquency Status 30-89 Days >/= 90 Days Nonaccrual Total (in thousands) Past Due Past Due loans Past Due Current Total Loans and leases: Residential real estate $ 555 $ - $ 713 $ 1,268 $ 248,953 $ 250,221 Commercial real estate - - 1,545 1,545 375,431 376,976 Construction, land acquisition and development - - - - 66,555 66,555 Commercial and industrial 113 - 144 257 271,767 272,024 Consumer 1,378 79 361 1,818 90,794 92,612 State and political subdivisions - - - - 64,955 64,955 Total loans and leases $ 2,046 $ 79 $ 2,763 $ 4,888 $ 1,118,455 $ 1,123,343 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 $2.6 million and $2.8 million at March 31, 2023 December 31, 2022, six no may may 90 90 March 31, 2023 December 31, 2022 third The following tables present a distribution of the recorded investment and unpaid principal balance of impaired loans and the related allowance at December 31, 2022 2016 13. not not $100 December 31, 2022. December 31, 2022 Unpaid Recorded 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 impaired loans: Residential real estate 1,472 1,550 17 Commercial real estate 5,766 6,034 15 Construction, land acquisition and development - - - Commercial and industrial 362 580 2 Consumer - - - State and political subdivisions - - - Total impaired loans $ 7,600 $ 8,164 $ 34 The following table presents the average balance and interest income by loan segment recognized on impaired loans for the three March 31, 2022: For the Three Months Ended March 31, 2022 Average Interest (in thousands) Balance Income (1) Residential real estate $ 1,723 $ 15 Commercial real estate 7,450 54 Construction, land acquisition and development - - Commercial and industrial 735 4 Consumer - - State and political subdivisions - - Total impaired loans $ 9,908 $ 73 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 $43 thousand for the three March 31, 2022, Loan Modifications to Borrowers Experiencing Financial Difficulty ASU 2022 02 no There was one three March 31, 2023. 12 three March 31, 2022. There were no March 31, 2023 Residential Real Estate Loan Foreclosures There were three March 31, 2023, March 31, 2022. March 31, 2023 2022.

Note 5 - Deposits

Note 5 - Deposits	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 5. The following table presents deposits by major category at March 31, 2023 December 31, 2022 March 31, December 31, (in thousands) 2023 2022 Demand (non-interest bearing) $ 281,114 $ 305,850 Interest-bearing: Interest-bearing demand 683,679 808,497 Savings 139,533 148,426 Time ($250,000 and over) 51,411 24,902 Other time 307,569 132,972 Total interest-bearing 1,182,192 1,114,797 Total deposits $ 1,463,306 $ 1,420,647

Note 6 - Borrowings

Note 6 - Borrowings	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 6. 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 $478.4 million at March 31, 2023 December 31, 2022. March 31, 2023. March 31, 2023 December 31, 2022. March 31, 2023 December 31, 2022. March 31, 2023, December 31, 2022. December 31, 2022, March 31, 2023. March 31, 2023. Advances through the Federal Reserve Bank Discount Window generally include short-term advances which are fully collateralized by certain pledged loans of $24.5 million under the Federal Reserve Bank's Borrower-in-Custody ("BIC") program. There were no advances under the BIC program outstanding at March 31, 2023 December 31, 2022. March 31, 2023. On March 12, 2023, March 31, 2023. March 31, 2023. The following table presents borrowings, by type, outstanding, at March 31, 2023 December 31, 2022 March 31, December 31, (in thousands) 2023 2022 FHLB of Pittsburgh - overnight $ 89,500 $ 139,400 FHLB of Pittsburgh - term 96,838 32,650 Subtotal FHLB of Pittsburgh advances 186,338 172,050 Junior subordinated debentures 10,310 10,310 Total borrowed funds $ 196,648 $ 182,360

Note 7 - Derivative and Hedging

Note 7 - Derivative and Hedging Transactions	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 7. 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, and 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 2023 2022. 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 March 31, 2023 December 31, 2022: Derivative Assets Derivative Liabilities March 31, 2023 December 31, 2022 March 31, 2023 December 31, 2022 (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 $ 951 Other assets $ 1,173 $ 50,000 Other liabilities $ 1,442 Other liabilities $ - Total derivatives designated as hedging instruments 951 1,173 1,442 - Derivatives not designated as hedging instruments Interest rate swaps $ 11,040 Other assets $ 761 Other assets $ 931 $ 11,040 Other liabilities $ 761 Other liabilities $ 931 Risk participation transaction 4,274 - - - - Total derivatives not designated as hedging instruments 761 931 761 931 Net Derivatives on the Balance Sheet 1,712 2,104 2,203 931 Gross amounts not offset in the Statement of Financial Position Financial instruments - - - - Cash collateral (1) 1,624 1,946 1,529 - Net derivative amounts $ 88 $ 158 $ 674 $ 931 ( 1 not Effect of Fair Value and Cash Flow Hedge Accounting on Accumulated Other Comprehensive Loss ("AOCL") The following table presents the effect of fair value and cash flow hedge accounting on AOCL as of March 31, 2023 2022. not Three Months Ended March 31, 2023 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 1,471 $ 1,471 $ - Interest expense $ 245 $ 245 $ - Total $ 1,471 $ 1,471 $ - $ 245 $ 245 $ - Three Months Ended March 31, 2022 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 514 $ 514 $ - Interest expense $ (12 ) $ (12 ) $ - Total $ 514 $ 514 $ - $ (12 ) $ (12 ) $ - 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 March 31, 2023 2022: Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three Months Ended Three Months Ended March 31, 2023 March 31, 2022 (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 $ 245 $ (12 ) 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 $ 245 $ (12 ) 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 $ 245 $ (12 ) Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component $ - $ - Effect of Derivatives Not Derivative financial instruments that are not no March 31, 2023, December 31, 2022. 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 March 31, 2023, December 31, 2022, no not

Note 8 - Income Taxes

Note 8 - Income Taxes	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 8. 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 three March 31, 2023 2022 For the Three Months Ended March 31, 2023 2022 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 706 21.00 % $ 1,107 21.00 % Add (deduct) tax effects of: Tax-free interest income (212 ) (6.31 )% (201 ) (3.81 )% Non-deductible interest expense 21 0.63 % 11 0.21 % Bank-owned life insurance (41 ) (1.22 )% (31 ) (0.59 )% Unrealized losses (gains) on equity securities 107 3.18 % 26 0.49 % Other items, net 116 3.45 % 5 0.10 % Income tax provision $ 697 20.74 % $ 917 17.40 % 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 March 31, 2023 March 31, 2023 December 31, 2022

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 9. 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 three March 31, 2023 2022 Three Months Ended March 31, (in thousands) 2023 2022 Balance, beginning of period $ 79,144 $ 71,437 Additions, new loans and advances 49,657 15,362 Repayments (39,638 ) (10,009 ) Balance, end of period $ 89,163 $ 76,790 At March 31, 2023 December 31, 2022, not Deposits from directors, executive officers and their related parties held by the Bank at March 31, 2023 December 31, 2022 three March 31, 2023 2022 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 three March 31, 2023 2022,

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 10 . Commitments and Contingencies 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 FNCB's 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 borrowing 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. As of March 31, 2023 Operating lease expense associated with bank branches and office space is included in occupancy expense, while operating lease expenses associated with automobiles and office equipment are included in equipment expense in the consolidated statements of income. Rental expense incurred for the three March 31, 2023 2022 The following table summarizes the maturity of remaining operating lease liabilities as of March 31, 2023 (in thousands) March 31, 2023 2023 $ 284 2024 407 2025 385 2026 387 2027 388 2028 and thereafter 2,271 Total lease payments 4,122 Less: imputed interest 711 Present value of operating lease liabilities $ 3,411 The following table presents other information related to our operating leases: (dollars in thousands) March 31, 2023 March 31, 2022 Weighted-average remaining lease term (in years) 11.3 12.0 Weighted-average discount rate 3.31 % 3.28 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 130 $ 125 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 11 - Stock Compensation Pl

Note 11 - Stock Compensation Plans	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 11 . Stock Compensation Plans FNCB has a Long-Term Incentive Compensation Plan (“LTIP”) for directors, executives 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. During the three March 31, 2023 2022 March 31, 2023 three March 31, 2023 2022 March 31, 2023 2022 The current LTIP expires on December 31, 2023. March 22, 2023, 2023 May 17, 2023. The following table summarizes the activity related to FNCB’s unvested restricted stock awards during the three March 31, 2023 2022 Three Months Ended March 31, 2023 2022 Weighted- Weighted- Average Average Restricted Grant Date Restricted Grant Date (dollars in thousands) Shares Fair Value Shares Fair Value Unvested restricted stock awards: Total outstanding, beginning of period 185,965 $ 8.22 174,297 $ 7.37 Awards granted 140,445 7.51 71,860 9.64 Forfeitures - - (1,382 ) 7.24 Shares vested - - - - Total outstanding, end of period 326,410 $ 7.91 244,775 $ 8.03

Note 12 - Regulatory Matters

Note 12 - Regulatory Matters	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 12 . Regulatory Matters FNCB’s ability to pay dividends to its shareholders is largely dependent on the Bank’s ability to pay dividends to FNCB. Bank regulations limit the amount of dividends that may three March 31, 2023 $0.075 three March 31, 2022. three March 31, 2023 2022 three March 31, 2023 three March 31, 2022. March 31, 2023 April 26, 2023 second 2023 June 15, 2023 June 1, 2023 . On January 25, 2023, may March 3, 2023, December 31, 2023, 10b5 1 not may no March 31, 2023, not The holding company is considered a small bank holding company and is exempt from risk-based capital and leverage rules, including Basel III. FNCB and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material adverse effect on FNCB’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, FNCB and the Bank must meet specific capital guidelines that involve quantitative measures of FNCB's and the Bank's assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. FNCB's and the Bank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Management believes, as of March 31, 2023 December 31, 2022 Current quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the tables 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 March 31, 2023 December 31, 2022 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 March 31, 2023 Total capital (to risk-weighted assets) $ 173,402 12.97 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 159,174 11.90 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 159,174 11.90 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 159,174 8.96 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,337,091 Total average assets 1,775,950 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

Note 13 - Fair Value Measuremen

Note 13 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 13 . Fair Value Measurements 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 three ● Level 1 ● Level 2 not ● Level 3 not A description of the valuation methodologies used for assets recorded at fair value is set forth below. Available-for-Sale Debt Securities The estimated fair values for FNCB’s investments in obligations of U.S Treasury securities, U.S. government agencies, obligations of state and political subdivisions, government-sponsored agency CMOs and mortgage-backed securities, private collateralized mortgage obligations, asset-backed securities and negotiable certificates of deposit 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 March 31, 2023 March 31, 2023, six not third March 31, 2023. 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 were measured at fair value on a recurring basis at March 31, 2023 December 31, 2022 Fair Value Measurements at March 31, 2023 Significant Significant Quoted Prices Other Other 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. treasuries $ 32,845 $ - $ 32,845 $ - Obligations of state and political subdivisions 219,483 - 219,483 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 80,750 - 80,750 - Collateralized mortgage obligations - commercial 3,358 - 3,358 - Mortgage-backed securities 19,970 - 19,970 - Private collateralized mortgage obligations 69,740 - 69,740 - Corporate debt securities 32,040 - 24,028 8,012 Asset-backed securities 14,278 - 14,278 - Negotiable certificates of deposit 655 - 655 - Subtotal available-for-sale debt securities 473,119 - 465,107 8,012 Equity securities, at fair value 7,369 7,369 - - Derivative assets 1,712 - 1,712 - Total financial assets $ 482,200 $ 7,369 $ 466,819 $ 8,012 Financial liabilities: Derivative liabilities $ 2,203 $ - $ 2,203 $ - Total financial liabilities $ 2,203 $ - $ 2,203 $ - Fair Value Measurements at December 31, 2022 Significant Significant Quoted Prices Other Other 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. treasuries $ 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 - Subtotal 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 $ - There were no securities transferred between hierarchy levels during the three March 31, 2023. one 3 2 three March 31, 2022. not third The following table presents a reconciliation and consolidated statement of operations classifications of gains and losses for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3 three March 31, 2023 2022 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Three Months Ended March 31, (in thousands) 2023 2022 Balance at January 1, $ 7,936 $ 12,345 Additions - - Redemptions - - Transfer to Level 2 - (756 ) Sales - - Total gains (losses) (realized/unrealized): Included in earnings - - Included in other comprehensive loss 76 (324 ) Balance at March 31, $ 8,012 $ 11,265 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 March 31, 2023 3 March 31, 2023 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Individually evaluated loans - collateral dependent $ 1,713 $ 40 $ 1,673 Appraisal of collateral Selling cost 10.0 % Individually evaluated loans - other 134 - 134 Discounted cash flows Discount rate 3.50% - 9.00% The following tables present assets and liabilities measured at fair value on a non-recurring basis at December 31, 2022, 2016 13, 3 December 31, 2022 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Individually evaluated loans - collateral dependent $ 1,902 $ 8 $ 1,894 Appraisal of collateral Selling cost 10.0 % Individually evaluated loans - other 5,698 26 5,672 Discounted cash flows Discount rate 3.00% - 10.25% 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 The following table summarizes the estimated fair values of FNCB’s financial instruments using an exit price notion at March 31, 2023 December 31, 2022 not not not may Fair Value March 31, 2023 December 31, 2022 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and cash equivalents Level 1 $ 69,571 $ 69,571 $ 41,916 $ 41,916 Available-for-sale debt securities See previous table 473,119 473,119 476,091 476,091 Equity securities Level 1 7,369 7,369 7,717 7,717 Restricted stock Level 2 8,482 8,482 8,545 8,545 Loans held for sale Level 2 - - 60 60 Loans and leases, net Level 3 1,151,510 1,113,514 1,110,124 1,079,266 Accrued interest receivable Level 2 6,143 6,143 5,957 5,957 Servicing rights Level 3 231 601 254 621 Derivative assets Level 2 1,526 1,712 1,946 2,104 Financial liabilities: Deposits Level 2 1,463,306 1,459,050 1,420,647 1,416,272 Borrowed funds Level 2 196,648 196,853 182,360 182,108 Accrued interest payable Level 2 848 848 171 171 Derivative liabilities Level 2 2,217 2,203 921 931

Note 14 - Earnings Per Share

Note 14 - Earnings Per Share	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 14. 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. For the three March 31, 2023 2022 The following table presents the calculation of both basic and diluted earnings per share of common stock for the three March 31, 2023 2022 Three Months Ended March 31, (in thousands, except share data) 2023 2022 Net income $ 2,663 $ 4,353 Basic weighted-average number of common shares outstanding 19,682,357 19,935,288 Plus: Common share equivalents 8,502 36,825 Diluted weighted-average number of common shares outstanding 19,690,859 19,972,113 Income per common share: Basic $ 0.14 $ 0.22 Diluted $ 0.14 $ 0.22

Note 15 - Other Comprehensive I

Note 15 - Other Comprehensive Income	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 15 . The following table summarizes the reclassifications out of accumulated other comprehensive income for the three March 31, 2023 2022 For the Three Months Ended March 31, 2023 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (162 ) Net gain on the sale of available-for-sale debt securities Taxes 34 Income taxes Net of tax amount $ (128 ) For the Three Months Ended March 31, 2022 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ - Net gain on the sale of available-for-sale debt securities Taxes - Income taxes Net of tax amount $ - The following table summarizes the changes in accumulated other comprehensive (loss) income, net of tax for the three March 31, 2023 2022 Three Months Ended March 31, (in thousands) 2023 2022 Balance, beginning of period $ (48,028 ) $ 6,352 Other comprehensive income (loss) before reclassifications 5,576 (24,043 ) Amount reclassified from accumulated other comprehensive income (128 ) - Net other comprehensive income (loss) during the period 5,448 (24,043 ) Balance, end of period $ (42,580 ) $ (17,691 )

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Marketable Securities, Policy [Policy Text Block]	Allowance for Credit Loss ("ACL") on Debt Securities: March 31, 2023, no Upon adoption of ASU 2016 13, no 326 30, third not FNCB’s estimate of expected credit losses includes a measure of the expected risk of credit loss even if that risk is remote. However, FNCB does not not zero third zero one The allowance on available-for-sale debt securities may March 31, 2023 January 1, 2023 ( 2016 13 no
Financing Receivable [Policy Text Block]	Loans: third Generally, for originated loans, loan fees and certain direct origination costs are deferred and amortized into interest income over the contractual term of the loan using the level-yield method over the estimated lives of the related loans. When a loan is paid off, the unamortized portion of deferred fees or costs are recognized in interest income. Interest income on originated loans is accrued based upon the daily principal amount outstanding except for loans on non-accrual status. For purchased loans, interest income is accrued based upon the daily principal amount outstanding and is then further adjusted by the accretion of any discount or amortization of any premium associated with the loan that was recognized based on the acquisition date fair value. When a loan is paid off, the unamortized portion of any premiums or discounts on loans are recognized in interest income.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	ACL on Loans: 2016 13 not not may FNCB estimates expected credit losses using the DCF method for all loan portfolio segments measured on a collective (pool) basis. For each loan segment, a cash flow projection is generated at the instrument level. A default rate and loss given default assumption are applied to the pool’s projective model of cash flows taking into consideration the effects of prepayments and principal curtailment effects. The analysis produces expected cash flows for each instrument in the pool by pairing loan-level term information (maturity date, payment amount, interest rate, etc.) with top-down pool assumptions (default rates and prepayment speeds). Management has determined that peer loss experience provides the best basis for its assessment of expected credit losses to determine the ACL. FNCB utilizes peer call report data to measure historical credit loss experience with similar risk characteristics within the segments over an economic cycle. Management reviews the historical loss information to appropriately adjust for differences in current asset specific risk characteristics. Management also considered further adjustments to historical loss information for current conditions and reasonable and supportable forecasts that differ from the conditions that existed for the period over which historical information was evaluated. For all segment models for collectively evaluated loans, FNCB incorporates one four eight may Management also considers certain qualitative factors in its evaluation of expected credit losses, these factors include: (i) changes in the credit quality trends of a respective segment which may third may
Impaired Financing Receivable, Policy [Policy Text Block]	Individually Evaluated Loans: 2016 13 January 1, 2023, not With the adoption of ASU 2016 13, not may zero
Financing Receivable, Fee and Interest Income [Policy Text Block]	Accrued Interest: 2016 13 January 1, 2023, not
Liability for Off-balance-sheet Credit Related Financial Instruments, Policy [Policy Text Block]	ACL for Unfunded Commitments:
New Accounting Pronouncements, Policy [Policy Text Block]	New Authoritative Accounting Guidance On January 1, 2023, 2016 13. 2016 13 2016 13, 2013 16 not The following table below presents the impact of ASU 2016 13 January 1, 2023 (in thousands) As reported Under ASU 2016-13 Pre-ASU 2016-13 Impact of ASU 2016-13 Assets: ACL on loans and leases: Residential real estate $ (1,187 ) $ (2,215 ) $ 1,028 Commercial real estate (2,579 ) (4,193 ) $ 1,614 Construction, land acquisition and development (1,814 ) (747 ) $ (1,067 ) Commercial and industrial (3,887 ) (4,099 ) $ 212 Consumer (1,677 ) (1,307 ) $ (370 ) State and political subdivisions (413 ) (503 ) $ 90 Unallocated - (1,129 ) $ 1,129 Total ACL on loans (11,557 ) (14,193 ) 2,636 Deferred income taxes $ 15,759 $ 16,046 $ (287 ) Liabilities: Liability for credit losses for unfunded commitments $ (2,217 ) $ (948 ) $ (1,269 ) Shareholder's equity: Retained earnings $ (65,953 ) $ (64,873 ) $ (1,080 ) On January 1, 2023, 2022 02, 326 2022 02 326 20. 326 20 50 6, Refer to Note 2 10 December 31, 2022 ( "2022

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies / New Authoritative Accounting Guidance (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Accounting Standards Update and Change in Accounting Principle [Table Text Block]	January 1, 2023 (in thousands) As reported Under ASU 2016-13 Pre-ASU 2016-13 Impact of ASU 2016-13 Assets: ACL on loans and leases: Residential real estate $ (1,187 ) $ (2,215 ) $ 1,028 Commercial real estate (2,579 ) (4,193 ) $ 1,614 Construction, land acquisition and development (1,814 ) (747 ) $ (1,067 ) Commercial and industrial (3,887 ) (4,099 ) $ 212 Consumer (1,677 ) (1,307 ) $ (370 ) State and political subdivisions (413 ) (503 ) $ 90 Unallocated - (1,129 ) $ 1,129 Total ACL on loans (11,557 ) (14,193 ) 2,636 Deferred income taxes $ 15,759 $ 16,046 $ (287 ) Liabilities: Liability for credit losses for unfunded commitments $ (2,217 ) $ (948 ) $ (1,269 ) Shareholder's equity: Retained earnings $ (65,953 ) $ (64,873 ) $ (1,080 )

Note 3 - Securities (Tables)

Note 3 - Securities (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	March 31, 2023 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 36,813 $ - $ 3,968 $ 32,845 Obligations of state and political subdivisions 242,857 106 23,480 219,483 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 92,338 - 11,588 80,750 Collateralized mortgage obligations - commercial 3,640 - 282 3,358 Mortgage-backed securities 22,331 2 2,363 19,970 Private collateralized mortgage obligations 77,933 16 8,209 69,740 Corporate debt securities 35,110 - 3,070 32,040 Asset-backed securities 14,562 - 284 14,278 Negotiable certificates of deposit 744 - 89 655 Total available-for-sale debt securities $ 526,328 $ 124 $ 53,333 $ 473,119 December 31, 2022 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 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
Investments Classified by Contractual Maturity Date [Table Text Block]	March 31, 2023 Amortized Fair (in thousands) Cost Value Amounts maturing in: One year or less $ 20,201 $ 20,043 After one year through five years 68,798 65,511 After five years through ten years 107,687 94,437 After ten years 118,838 105,032 Mortgage-backed securities 22,331 19,970 Collateralized mortgage obligations 173,911 153,848 Asset-backed securities 14,562 14,278 Total available-for-sale debt securities $ 526,328 $ 473,119
Gain (Loss) on Securities [Table Text Block]	Three Months Ended March 31, (in thousands) 2023 2022 Available-for-sale debt securities: Gross proceeds received on sales $ 7,054 $ - Gross realized gains 162 - Gross realized losses - - Three Months Ended March 31, (in thousands) 2023 2022 Net losses recognized on equity securities $ (508 ) $ (125 ) Less: net gains (losses) realized on equity securities sold - - Unrealized losses on equity securities $ (508 ) $ (125 )
Schedule of Unrealized Loss on Investments [Table Text Block]	March 31, 2023 Less than 12 Months 12 Months or Greater 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 $ 32,845 $ 3,968 17 $ 32,845 $ 3,968 Obligations of state and political subdivisions 36 35,281 547 176 178,908 22,933 212 214,189 23,480 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 1 296 12 41 80,453 11,576 42 80,749 11,588 Collateralized mortgage obligations - commercial - - - 3 3,358 282 3 3,358 282 Mortgage-backed securities 5 7,208 89 8 12,655 2,274 13 19,863 2,363 Private collateralized mortgage obligations 17 15,938 477 38 52,046 7,732 55 67,984 8,209 Corporate debt securities 13 15,921 1,379 17 16,119 1,691 30 32,040 3,070 Asset-backed securities 2 7,268 72 9 7,010 212 11 14,278 284 Negotiable certificates of deposit - - - 3 655 89 3 655 89 Total available-for-sale debt securities 74 $ 81,912 $ 2,576 312 $ 384,049 $ 50,757 386 $ 465,961 $ 53,333 December 31, 2022 Less than 12 Months 12 Months or Greater 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 available-for-sale debt securities 205 $ 240,563 $ 19,668 192 $ 225,813 $ 42,249 397 $ 466,376 $ 61,917
Investment [Table Text Block]	March 31, December 31, (in thousands) 2023 2022 Stock in Federal Home Loan Bank of Pittsburgh $ 8,472 $ 8,535 Stock in Atlantic Community Banker's Bank 10 10 Total restricted securities, at cost $ 8,482 $ 8,545

Note 4 - Loans and Leases (Tabl

Note 4 - Loans and Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, December 31, (in thousands) 2023 2022 Residential real estate $ 246,428 $ 250,221 Commercial real estate 373,630 376,976 Construction, land acquisition and development 64,890 66,555 Commercial and industrial 317,830 272,024 Consumer 91,644 92,612 State and political subdivisions 69,367 64,955 Total loans and leases 1,163,789 1,123,343 Unearned income - (810 ) Net deferred origination fees - 1,784 Allowance for credit losses (12,279 ) (14,193 ) Net loans and leases $ 1,151,510 $ 1,110,124
Financing Receivable Credit Quality Indicators [Table Text Block]	Credit Risk Profiles Term Loans By Origination Fiscal Year Total (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans March 31, 2023 Credit Risk Profiles - Commercial Loans and Leases Commercial real estate Risk rating Pass $ 3,520 $ 73,209 $ 84,144 $ 43,342 $ 68,524 $ 84,688 $ 6,270 $ 363,697 Special mention - - 2,309 - - 5,547 99 7,955 Substandard - - - - - 1,978 - 1,978 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial real state 3,520 73,209 86,453 43,342 68,524 92,213 6,369 373,630 Construction, land acquisition and development Risk rating Pass 1,381 32,118 26,674 1,230 387 997 1,402 64,189 Special mention 123 355 188 - - 35 - 701 Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total construction, land acquisition and development 1,504 32,473 26,862 1,230 387 1,032 1,402 64,890 Commercial and industrial Risk rating Pass 42,350 104,536 32,832 13,754 13,017 10,264 90,717 307,470 Special mention - 23 440 328 49 267 208 1,315 Substandard 157 2,915 30 1,266 - 524 4,153 9,045 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial and industrial 42,507 107,474 33,302 15,348 13,066 11,055 95,078 317,830 State and political subdivisions Risk rating Pass 6,565 15,894 22,139 2,495 16,423 5,851 - 69,367 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total state and political subdivisions 6,565 15,894 22,139 2,495 16,423 5,851 - 69,367 Credit Risk Profiles - Other Loans Residential real estate Performing 1,238 43,788 82,932 40,061 13,100 49,400 15,444 245,963 Non-performing - - - - 122 343 - 465 Total residential real estate 1,238 43,788 82,932 40,061 13,222 49,743 15,444 246,428 Consumer Performing 6,228 41,491 25,962 4,555 3,208 9,878 37 91,359 Non-performing - 43 56 18 60 108 - 285 Total consumer 6,228 41,534 26,018 4,573 3,268 9,986 37 91,644 Total loans and leases $ 61,562 $ 314,372 $ 277,706 $ 107,049 $ 114,890 $ 169,880 $ 118,330 $ 1,163,789 Gross charge-offs $ - $ 410 $ 304 $ - $ 6 $ 20 $ 36 $ 776 Credit Quality Indicators December 31, 2022 Commercial Loans and Leases 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
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total Three months ended March 31, 2023 Allowance for credit losses: Balance at beginning of period $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 Impact of ASU-2016-13 (1,028 ) (1,614 ) 1,067 (212 ) 370 (90 ) (1,129 ) (2,636 ) Charge-offs - - - (53 ) (723 ) - - (776 ) Recoveries - 54 - 11 458 - - 523 (Credits) provisions (23 ) (124 ) (145 ) 1,083 185 (1 ) - 975 Balance at end of period $ 1,164 $ 2,509 $ 1,669 $ 4,928 $ 1,597 $ 412 $ - $ 12,279 Three months ended March 31, 2022 Allowance for loan and lease losses: Balance at beginning of period $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Charge-offs (3 ) - - (19 ) (73 ) - - (95 ) Recoveries - - - 4 45 - - 49 Provisions (credits) 118 (106 ) 146 437 128 36 - 759 Balance at end of period $ 2,196 $ 4,424 $ 538 $ 3,092 $ 1,259 $ 491 $ 1,129 $ 13,129 Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total March 31, 2023 Allowance for credit losses: Individually evaluated for impairment $ - $ 8 $ - $ 32 $ - $ - $ - $ 40 Collectively evaluated for impairment 1,164 2,501 1669 4,896 1,597 412 - 12,239 Total $ 1,164 $ 2,509 $ 1,669 $ 4,928 $ 1,597 $ 412 $ - $ 12,279 Loans and leases receivable: Individually evaluated for impairment $ 229 $ 1,327 $ - $ 291 $ - $ - $ - $ 1,847 Collectively evaluated for impairment 246,199 372,303 64,890 317,539 91,644 69,367 - 1,161,942 Total $ 246,428 $ 373,630 $ 64,890 $ 317,830 $ 91,644 $ 69,367 $ - $ 1,163,789 Construction, Land State and Residential Commercial Acquisition and Commercial Political (in thousands) Real Estate Real Estate Development and Industrial Consumer Subdivisions Unallocated Total December 31, 2022 Allowance for loan and lease losses: Individually evaluated for impairment $ 17 $ 15 $ - $ 2 $ - $ - $ - $ 34 Collectively evaluated for impairment 2,198 4,178 747 4,097 1,307 503 1,129 14,159 Total $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 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 - 1,115,743 Total $ 250,221 $ 376,976 $ 66,555 $ 272,024 $ 92,612 $ 64,955 $ - $ 1,123,343
Schedule of Collateralized Financing Receivables [Table Text Block]	March 31, 2023 Type of Collateral (in thousands) Residential Property Commercial Property Business Assets Total Loans and leases: Residential real estate $ 229 $ - $ - $ 229 Commercial real estate - 1,327 - 1,327 Construction, land acquisition and development - - - - Commercial and industrial - - 157 157 Consumer - - - - State and political subdivisions - - - - Total collateral dependent loans and leases $ 229 $ 1,327 $ 157 $ 1,713
Financing Receivable, Past Due [Table Text Block]	March 31, 2023 Delinquency Status 30-89 Days >/= 90 Days Nonaccrual Total (in thousands) Past Due Past Due Loans Past Due Current Total Loans and leases: Residential real estate $ 480 $ - $ 465 $ 945 $ 245,483 $ 246,428 Commercial real estate 7 - 1,529 1,536 372,094 373,630 Construction, land acquisition and development - - - - 64,890 64,890 Commercial and industrial 428 - 322 750 317,080 317,830 Consumer 1,204 52 285 1,541 90,103 91,644 State and political subdivisions - - - - 69,367 69,367 Total loans and leases $ 2,119 $ 52 $ 2,601 $ 4,772 $ 1,159,017 $ 1,163,789 December 31, 2022 Delinquency Status 30-89 Days >/= 90 Days Nonaccrual Total (in thousands) Past Due Past Due loans Past Due Current Total Loans and leases: Residential real estate $ 555 $ - $ 713 $ 1,268 $ 248,953 $ 250,221 Commercial real estate - - 1,545 1,545 375,431 376,976 Construction, land acquisition and development - - - - 66,555 66,555 Commercial and industrial 113 - 144 257 271,767 272,024 Consumer 1,378 79 361 1,818 90,794 92,612 State and political subdivisions - - - - 64,955 64,955 Total loans and leases $ 2,046 $ 79 $ 2,763 $ 4,888 $ 1,118,455 $ 1,123,343
Impaired Financing Receivables [Table Text Block]	December 31, 2022 Unpaid Recorded 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 impaired loans: Residential real estate 1,472 1,550 17 Commercial real estate 5,766 6,034 15 Construction, land acquisition and development - - - Commercial and industrial 362 580 2 Consumer - - - State and political subdivisions - - - Total impaired loans $ 7,600 $ 8,164 $ 34
Schedule of Average Balance and Interest Income on Impaired Loans [Table Text Block]	For the Three Months Ended March 31, 2022 Average Interest (in thousands) Balance Income (1) Residential real estate $ 1,723 $ 15 Commercial real estate 7,450 54 Construction, land acquisition and development - - Commercial and industrial 735 4 Consumer - - State and political subdivisions - - Total impaired loans $ 9,908 $ 73

Note 5 - Deposits (Tables)

Note 5 - Deposits (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Deposit Liabilities, Type [Table Text Block]	March 31, December 31, (in thousands) 2023 2022 Demand (non-interest bearing) $ 281,114 $ 305,850 Interest-bearing: Interest-bearing demand 683,679 808,497 Savings 139,533 148,426 Time ($250,000 and over) 51,411 24,902 Other time 307,569 132,972 Total interest-bearing 1,182,192 1,114,797 Total deposits $ 1,463,306 $ 1,420,647

Note 6 - Borrowings (Tables)

Note 6 - Borrowings (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	March 31, December 31, (in thousands) 2023 2022 FHLB of Pittsburgh - overnight $ 89,500 $ 139,400 FHLB of Pittsburgh - term 96,838 32,650 Subtotal FHLB of Pittsburgh advances 186,338 172,050 Junior subordinated debentures 10,310 10,310 Total borrowed funds $ 196,648 $ 182,360

Note 7 - Derivative and Hedgi_2

Note 7 - Derivative and Hedging Transactions (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivative Assets Derivative Liabilities March 31, 2023 December 31, 2022 March 31, 2023 December 31, 2022 (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 $ 951 Other assets $ 1,173 $ 50,000 Other liabilities $ 1,442 Other liabilities $ - Total derivatives designated as hedging instruments 951 1,173 1,442 - Derivatives not designated as hedging instruments Interest rate swaps $ 11,040 Other assets $ 761 Other assets $ 931 $ 11,040 Other liabilities $ 761 Other liabilities $ 931 Risk participation transaction 4,274 - - - - Total derivatives not designated as hedging instruments 761 931 761 931 Net Derivatives on the Balance Sheet 1,712 2,104 2,203 931 Gross amounts not offset in the Statement of Financial Position Financial instruments - - - - Cash collateral (1) 1,624 1,946 1,529 - Net derivative amounts $ 88 $ 158 $ 674 $ 931
Derivative Instruments, Gain (Loss) [Table Text Block]	Three Months Ended March 31, 2023 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 1,471 $ 1,471 $ - Interest expense $ 245 $ 245 $ - Total $ 1,471 $ 1,471 $ - $ 245 $ 245 $ - Three Months Ended March 31, 2022 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 514 $ 514 $ - Interest expense $ (12 ) $ (12 ) $ - Total $ 514 $ 514 $ - $ (12 ) $ (12 ) $ -
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 Three Months Ended Three Months Ended March 31, 2023 March 31, 2022 (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 $ 245 $ (12 ) 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 $ 245 $ (12 ) 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 $ 245 $ (12 ) Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component $ - $ -

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Three Months Ended March 31, 2023 2022 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 706 21.00 % $ 1,107 21.00 % Add (deduct) tax effects of: Tax-free interest income (212 ) (6.31 )% (201 ) (3.81 )% Non-deductible interest expense 21 0.63 % 11 0.21 % Bank-owned life insurance (41 ) (1.22 )% (31 ) (0.59 )% Unrealized losses (gains) on equity securities 107 3.18 % 26 0.49 % Other items, net 116 3.45 % 5 0.10 % Income tax provision $ 697 20.74 % $ 917 17.40 %

Note 9 - Related Party Transa_2

Note 9 - Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended March 31, (in thousands) 2023 2022 Balance, beginning of period $ 79,144 $ 71,437 Additions, new loans and advances 49,657 15,362 Repayments (39,638 ) (10,009 ) Balance, end of period $ 89,163 $ 76,790

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(in thousands) March 31, 2023 2023 $ 284 2024 407 2025 385 2026 387 2027 388 2028 and thereafter 2,271 Total lease payments 4,122 Less: imputed interest 711 Present value of operating lease liabilities $ 3,411
Lease, Other Information Related to Operating Leases [Table Text Block]	(dollars in thousands) March 31, 2023 March 31, 2022 Weighted-average remaining lease term (in years) 11.3 12.0 Weighted-average discount rate 3.31 % 3.28 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 130 $ 125

Note 11 - Stock Compensation _2

Note 11 - Stock Compensation Plans (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Three Months Ended March 31, 2023 2022 Weighted- Weighted- Average Average Restricted Grant Date Restricted Grant Date (dollars in thousands) Shares Fair Value Shares Fair Value Unvested restricted stock awards: Total outstanding, beginning of period 185,965 $ 8.22 174,297 $ 7.37 Awards granted 140,445 7.51 71,860 9.64 Forfeitures - - (1,382 ) 7.24 Shares vested - - - - Total outstanding, end of period 326,410 $ 7.91 244,775 $ 8.03

Note 12 - Regulatory Matters (T

Note 12 - Regulatory Matters (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 Total capital (to risk-weighted assets) $ 173,402 12.97 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 159,174 11.90 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 159,174 11.90 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 159,174 8.96 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,337,091 Total average assets 1,775,950 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

Note 13 - Fair Value Measurem_2

Note 13 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at March 31, 2023 Significant Significant Quoted Prices Other Other 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. treasuries $ 32,845 $ - $ 32,845 $ - Obligations of state and political subdivisions 219,483 - 219,483 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 80,750 - 80,750 - Collateralized mortgage obligations - commercial 3,358 - 3,358 - Mortgage-backed securities 19,970 - 19,970 - Private collateralized mortgage obligations 69,740 - 69,740 - Corporate debt securities 32,040 - 24,028 8,012 Asset-backed securities 14,278 - 14,278 - Negotiable certificates of deposit 655 - 655 - Subtotal available-for-sale debt securities 473,119 - 465,107 8,012 Equity securities, at fair value 7,369 7,369 - - Derivative assets 1,712 - 1,712 - Total financial assets $ 482,200 $ 7,369 $ 466,819 $ 8,012 Financial liabilities: Derivative liabilities $ 2,203 $ - $ 2,203 $ - Total financial liabilities $ 2,203 $ - $ 2,203 $ - Fair Value Measurements at December 31, 2022 Significant Significant Quoted Prices Other Other 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. treasuries $ 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 - Subtotal 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, 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 Three Months Ended March 31, (in thousands) 2023 2022 Balance at January 1, $ 7,936 $ 12,345 Additions - - Redemptions - - Transfer to Level 2 - (756 ) Sales - - Total gains (losses) (realized/unrealized): Included in earnings - - Included in other comprehensive loss 76 (324 ) Balance at March 31, $ 8,012 $ 11,265
Fair Value Measurements, Nonrecurring [Table Text Block]	March 31, 2023 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Individually evaluated loans - collateral dependent $ 1,713 $ 40 $ 1,673 Appraisal of collateral Selling cost 10.0 % Individually evaluated loans - other 134 - 134 Discounted cash flows Discount rate 3.50% - 9.00% December 31, 2022 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Individually evaluated loans - collateral dependent $ 1,902 $ 8 $ 1,894 Appraisal of collateral Selling cost 10.0 % Individually evaluated loans - other 5,698 26 5,672 Discounted cash flows Discount rate 3.00% - 10.25%
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value March 31, 2023 December 31, 2022 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and cash equivalents Level 1 $ 69,571 $ 69,571 $ 41,916 $ 41,916 Available-for-sale debt securities See previous table 473,119 473,119 476,091 476,091 Equity securities Level 1 7,369 7,369 7,717 7,717 Restricted stock Level 2 8,482 8,482 8,545 8,545 Loans held for sale Level 2 - - 60 60 Loans and leases, net Level 3 1,151,510 1,113,514 1,110,124 1,079,266 Accrued interest receivable Level 2 6,143 6,143 5,957 5,957 Servicing rights Level 3 231 601 254 621 Derivative assets Level 2 1,526 1,712 1,946 2,104 Financial liabilities: Deposits Level 2 1,463,306 1,459,050 1,420,647 1,416,272 Borrowed funds Level 2 196,648 196,853 182,360 182,108 Accrued interest payable Level 2 848 848 171 171 Derivative liabilities Level 2 2,217 2,203 921 931

Note 14 - Earnings Per Share (T

Note 14 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, (in thousands, except share data) 2023 2022 Net income $ 2,663 $ 4,353 Basic weighted-average number of common shares outstanding 19,682,357 19,935,288 Plus: Common share equivalents 8,502 36,825 Diluted weighted-average number of common shares outstanding 19,690,859 19,972,113 Income per common share: Basic $ 0.14 $ 0.22 Diluted $ 0.14 $ 0.22

Note 15 - Other Comprehensive_2

Note 15 - Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	For the Three Months Ended March 31, 2023 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (162 ) Net gain on the sale of available-for-sale debt securities Taxes 34 Income taxes Net of tax amount $ (128 ) For the Three Months Ended March 31, 2022 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ - Net gain on the sale of available-for-sale debt securities Taxes - Income taxes Net of tax amount $ -
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Three Months Ended March 31, (in thousands) 2023 2022 Balance, beginning of period $ (48,028 ) $ 6,352 Other comprehensive income (loss) before reclassifications 5,576 (24,043 ) Amount reclassified from accumulated other comprehensive income (128 ) - Net other comprehensive income (loss) during the period 5,448 (24,043 ) Balance, end of period $ (42,580 ) $ (17,691 )

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies / New Authoritative Accounting Guidance (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss	$ 12,279	$ (11,557)	$ 14,193	$ 13,129	$ 12,416
Off-Balance-Sheet, Credit Loss, Liability		2,217
Deferred Tax Assets, Net of Valuation Allowance		15,759
Retained Earnings (Accumulated Deficit)	$ 66,834	(65,953)	64,873
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss		(2,600)	$ (2,636)
Off-Balance-Sheet, Credit Loss, Liability		1,300
Deferred Tax Assets, Net of Valuation Allowance		(287)
Retained Earnings (Accumulated Deficit)		$ 1,100

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies / New Authoritative Guidance - Impact of ASU 2016-13 (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans, allowance for credit losses	$ 12,279	$ (11,557)	$ 14,193	$ 13,129	$ 12,416
Deferred income taxes		15,759
Liability for credit losses for unfunded commitments		(2,217)
Retained earnings	66,834	(65,953)	64,873
Previously Reported [Member]
Loans, allowance for credit losses		(14,193)
Deferred income taxes		16,046
Liability for credit losses for unfunded commitments		(948)
Retained earnings		(64,873)
Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		2,636
Deferred income taxes		(287)
Liability for credit losses for unfunded commitments		(1,269)
Retained earnings		(1,080)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, allowance for credit losses	1,164	(1,187)	2,215	2,196	2,081
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(2,215)
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		1,028
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, allowance for credit losses	2,509	(2,579)	4,193	4,424	4,530
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(4,193)
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		1,614
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, allowance for credit losses	1,669	(1,814)	747	538	392
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(747)
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		(1,067)
Commercial and Industrial [Member]
Loans, allowance for credit losses	4,928		4,099	3,092	2,670
Commercial and Industrial [Member] | Real Estate Loan [Member]
Loans, allowance for credit losses		(3,887)
Commercial and Industrial [Member] | Real Estate Loan [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(4,099)
Commercial and Industrial [Member] | Real Estate Loan [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		212
Consumer Portfolio Segment [Member]
Loans, allowance for credit losses	1,597	(1,677)	1,307	1,259	1,159
Consumer Portfolio Segment [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(1,307)
Consumer Portfolio Segment [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		(370)
State and Political Subdivisions [Member]
Loans, allowance for credit losses	412	(413)	503	491	455
State and Political Subdivisions [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(503)
State and Political Subdivisions [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		90
Unallocated Financing Receivables [Member]
Loans, allowance for credit losses	$ 0	0	$ 1,129	$ 1,129	$ 1,129
Unallocated Financing Receivables [Member] | Previously Reported [Member]
Loans, allowance for credit losses		(1,129)
Unallocated Financing Receivables [Member] | Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loans, allowance for credit losses		$ 1,129

Note 3 - Securities (Details Te

Note 3 - Securities (Details Textual) $ in Millions	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Non-government Securities of Any Individual Issuer Exceeding 10 Percent of Shareholders' Equity	0	0
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	Mar. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities, amortized cost	$ 526,328	$ 537,912
Available-for-sale debt securities, gross unrealized holding gains	124	96
Available-for-sale debt securities, gross unrealized holding losses	53,333	61,917
Available-for-sale debt securities, at fair value	473,119	476,091
US Treasury Securities [Member]
Available-for-sale debt securities, amortized cost	36,813	36,801
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	3,968	4,667
Available-for-sale debt securities, at fair value	32,845	32,134
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, amortized cost	242,857	250,244
Available-for-sale debt securities, gross unrealized holding gains	106	90
Available-for-sale debt securities, gross unrealized holding losses	23,480	29,552
Available-for-sale debt securities, at fair value	219,483	220,782
Residential Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	92,338	93,577
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	11,588	13,170
Available-for-sale debt securities, at fair value	80,750	80,407
Commercial Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	3,640	3,649
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	282	320
Available-for-sale debt securities, at fair value	3,358	3,329
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	22,331	23,332
Available-for-sale debt securities, gross unrealized holding gains	2	1
Available-for-sale debt securities, gross unrealized holding losses	2,363	2,670
Available-for-sale debt securities, at fair value	19,970	20,663
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, amortized cost	77,933	80,648
Available-for-sale debt securities, gross unrealized holding gains	16	0
Available-for-sale debt securities, gross unrealized holding losses	8,209	8,141
Available-for-sale debt securities, at fair value	69,740	72,507
Corporate Debt Securities [Member]
Available-for-sale debt securities, amortized cost	35,110	33,630
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	3,070	2,958
Available-for-sale debt securities, at fair value	32,040	30,672
Asset-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	14,562	15,287
Available-for-sale debt securities, gross unrealized holding gains	0	5
Available-for-sale debt securities, gross unrealized holding losses	284	351
Available-for-sale debt securities, at fair value	14,278	14,941
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	89	88
Available-for-sale debt securities, at fair value	$ 655	$ 656

Note 3 - Securities - Availab_2

Note 3 - Securities - Available-for-sale Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
One year or less, amortized cost	$ 20,201
One year or less, fair value	20,043
After one year through five years, amortized cost	68,798
After one year through five years, fair value	65,511
After five years through ten years, amortized cost	107,687
After five years through ten years, fair value	94,437
After ten years, amortized cost	118,838
After ten years, fair value	105,032
Available-for-sale debt securities, amortized cost	526,328	$ 537,912
Available-for-sale debt securities, at fair value	473,119	476,091
Collateralized Mortgage-Backed Securities [Member]
Securities without a single maturity, amortized cost	22,331
Securities without a single maturity, fair value	19,970
Available-for-sale debt securities, amortized cost	22,331	23,332
Available-for-sale debt securities, at fair value	19,970	20,663
Collateralized Mortgage Obligations [Member]
Securities without a single maturity, amortized cost	173,911
Securities without a single maturity, fair value	153,848
Asset-Backed Securities [Member]
Securities without a single maturity, amortized cost	14,562
Securities without a single maturity, fair value	14,278
Available-for-sale debt securities, amortized cost	14,562	15,287
Available-for-sale debt securities, at fair value	$ 14,278	$ 14,941

Note 3 - Securities - Gross Pro

Note 3 - Securities - Gross Proceeds Received and Realized Gain (Loss) on Sale of Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Proceeds from the sale of available-for-sale debt securities	$ 7,054	$ 0
Gross realized gains	162	0
Gross realized losses	0	0
Net losses recognized on equity securities	(508)	(125)
Less: net gains (losses) realized on equity securities sold	0	0
Unrealized losses on equity securities	$ (508)	$ (125)

Note 3 - Securities - Availab_3

Note 3 - Securities - Available-for-sale Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Less than 12 months, number of securities	74	205
Less than 12 months, fair value	$ 81,912	$ 240,563
Less than 12 months, gross unrealized losses	$ 2,576	$ 19,668
12 months or longer, number of securities	312	192
12 months or longer, fair value	$ 384,049	$ 225,813
12 months or longer, gross unrealized losses	$ 50,757	$ 42,249
Total, number of securities	386	397
Total, fair value	$ 465,961	$ 466,376
Total, gross unrealized losses	$ 53,333	$ 61,917
US Treasury Securities [Member]
Less than 12 months, number of securities	0	0
Less than 12 months, fair value	$ 0	$ 0
Less than 12 months, gross unrealized losses	$ 0	$ 0
12 months or longer, number of securities	17	17
12 months or longer, fair value	$ 32,845	$ 32,134
12 months or longer, gross unrealized losses	$ 3,968	$ 4,667
Total, number of securities	17	17
Total, fair value	$ 32,845	$ 32,134
Total, gross unrealized losses	$ 3,968	$ 4,667
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, number of securities	36	128
Less than 12 months, fair value	$ 35,281	$ 146,932
Less than 12 months, gross unrealized losses	$ 547	$ 12,751
12 months or longer, number of securities	176	94
12 months or longer, fair value	$ 178,908	$ 69,872
12 months or longer, gross unrealized losses	$ 22,933	$ 16,801
Total, number of securities	212	222
Total, fair value	$ 214,189	$ 216,804
Total, gross unrealized losses	$ 23,480	$ 29,552
Residential Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	1	16
Less than 12 months, fair value	$ 296	$ 26,826
Less than 12 months, gross unrealized losses	$ 12	$ 3,407
12 months or longer, number of securities	41	26
12 months or longer, fair value	$ 80,453	$ 53,581
12 months or longer, gross unrealized losses	$ 11,576	$ 9,763
Total, number of securities	42	42
Total, fair value	$ 80,749	$ 80,407
Total, gross unrealized losses	$ 11,588	$ 13,170
Commercial Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	0	2
Less than 12 months, fair value	$ 0	$ 1,911
Less than 12 months, gross unrealized losses	$ 0	$ 94
12 months or longer, number of securities	3	1
12 months or longer, fair value	$ 3,358	$ 1,418
12 months or longer, gross unrealized losses	$ 282	$ 226
Total, number of securities	3	3
Total, fair value	$ 3,358	$ 3,329
Total, gross unrealized losses	$ 282	$ 320
Collateralized Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	5	7
Less than 12 months, fair value	$ 7,208	$ 8,569
Less than 12 months, gross unrealized losses	$ 89	$ 219
12 months or longer, number of securities	8	7
12 months or longer, fair value	$ 12,655	$ 11,998
12 months or longer, gross unrealized losses	$ 2,274	$ 2,451
Total, number of securities	13	14
Total, fair value	$ 19,863	$ 20,567
Total, gross unrealized losses	$ 2,363	$ 2,670
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Less than 12 months, number of securities	17	29
Less than 12 months, fair value	$ 15,938	$ 27,705
Less than 12 months, gross unrealized losses	$ 477	$ 1,213
12 months or longer, number of securities	38	28
12 months or longer, fair value	$ 52,046	$ 42,819
12 months or longer, gross unrealized losses	$ 7,732	$ 6,928
Total, number of securities	55	57
Total, fair value	$ 67,984	$ 70,524
Total, gross unrealized losses	$ 8,209	$ 8,141
Corporate Debt Securities [Member]
Less than 12 months, number of securities	13	18
Less than 12 months, fair value	$ 15,921	$ 21,325
Less than 12 months, gross unrealized losses	$ 1,379	$ 1,805
12 months or longer, number of securities	17	11
12 months or longer, fair value	$ 16,119	$ 9,347
12 months or longer, gross unrealized losses	$ 1,691	$ 1,153
Total, number of securities	30	29
Total, fair value	$ 32,040	$ 30,672
Total, gross unrealized losses	$ 3,070	$ 2,958
Asset-Backed Securities [Member]
Less than 12 months, number of securities	2	5
Less than 12 months, fair value	$ 7,268	$ 7,295
Less than 12 months, gross unrealized losses	$ 72	$ 179
12 months or longer, number of securities	9	5
12 months or longer, fair value	$ 7,010	$ 3,988
12 months or longer, gross unrealized losses	$ 212	$ 172
Total, number of securities	11	10
Total, fair value	$ 14,278	$ 11,283
Total, gross unrealized losses	$ 284	$ 351
Negotiable Certificates of Deposit [Member]
Less than 12 months, number of securities	0	0
Less than 12 months, fair value	$ 0	$ 0
Less than 12 months, gross unrealized losses	$ 0	$ 0
12 months or longer, number of securities	3	3
12 months or longer, fair value	$ 655	$ 656
12 months or longer, gross unrealized losses	$ 89	$ 88
Total, number of securities	3	3
Total, fair value	$ 655	$ 656
Total, gross unrealized losses	$ 89	$ 88

Note 3 - Securities - Restricte

Note 3 - Securities - Restricted Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Stock in Atlantic Community Banker's Bank	$ 10	$ 10
Total restricted securities, at cost	8,482	8,545
Federal Home Loan Bank of Pittsburgh [Member]
Stock in Federal Home Loan Bank of Pittsburgh	$ 8,472	$ 8,535

Note 4 - Loans and Leases (Deta

Note 4 - Loans and Leases (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Financing Receivable, Unamortized Loan Cost (Fee)	$ 1,900
Loans and Leases Receivable, Deferred Income	877
Financing Receivable, Unamortized Purchase Premium (Discount)	257
Financing Receivable, Year One, Originated, Current Fiscal Year	61,562
Gain (Loss) on Sales of Loans, Net	$ 1	$ 0
Loans Still Classified as Non-accrual Status, Period of Past Due (Day)	90 days
Financing Receivable, Nonaccrual	$ 2,601		$ 2,763
Financing Receivable, 90 Days or More Past Due, Still Accruing	52		79
Evaluated Individually for Impairment, Non-accrued Loans Other Than TDRs, Threshold			100
Financing Receivable, Collectively Evaluated for Impairment	$ 1,161,942		1,115,743
Financing Receivable, Nonaccrual, Interest Income		$ 43
Financing Receivable, Modifications, Number of Contracts	0	0
Number of Real Estate Properties, Foreclosed	0	0
Nonaccrual Loans [Member]
Financing Receivable, Collectively Evaluated for Impairment			700
Small Business Administration [Member]
Loans Serviced for Others, Unpaid Principal Balance	$ 77,000		78,700
One- to Four-family Mortgages [Member]
Recorded Investment of Mortgage Loans Sold	100	$ 500
Gain (Loss) on Sales of Loans, Net	$ 1	$ 0
Residential Portfolio Segment [Member]
Financing Receivable, Modifications, Number of Contracts	1
Financing Receivable, Modifications	$ 79
Number of Real Estate Properties in OREO	3	2
Mortgage Loans in Process of Foreclosure, Amount	$ 212	$ 98
Commercial Equipment Financing [Member] | Simple Loans [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	108,000		79,300
Commercial Equipment Financing [Member] | Municipal Leases [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 4,800		$ 4,400

Note 4 - Loans and Leases - Loa

Note 4 - Loans and Leases - Loans Receivable, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans, gross	$ 1,163,789		$ 1,123,343
Unearned income	0		(810)
Net deferred origination fees	0		1,784
Allowance for credit losses	(12,279)	$ 11,557	(14,193)	$ (13,129)	$ (12,416)
Net loans and leases	1,151,510		1,110,124
Residential Portfolio Segment [Member]
Loans, gross	246,428		250,221
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	373,630		376,976
Construction, Land Acquisition and Development [Member]
Loans, gross	64,890		66,555
Commercial and Industrial [Member]
Loans, gross	317,830		272,024
Allowance for credit losses	(4,928)		(4,099)	(3,092)	(2,670)
Consumer Portfolio Segment [Member]
Loans, gross	91,644		92,612
Allowance for credit losses	(1,597)	1,677	(1,307)	(1,259)	(1,159)
State and Political Subdivisions [Member]
Loans, gross	69,367		64,955
Allowance for credit losses	$ (412)	$ 413	$ (503)	$ (491)	$ (455)

Note 4 - Loans and Leases - L_2

Note 4 - Loans and Leases - Loans By Credit Quality Indicators (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Originated current year	$ 61,562
Originated prior year	314,372
Originated two years prior	277,706
Originated three years prior	107,049
Originated four years prior	114,890
Originated years prior	169,880
Revolving	118,330
Loans, gross	1,163,789		$ 1,123,343
Gross charge-offs, current year	0
Gross charge-offs, prior year	410
Gross charge-offs, two years prior	304
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	6
Gross charge-offs, years prior	20
Gross charge-offs, revolving	36
Gross charge-offs	776	$ 95
Commercial Loans [Member]
Loans, gross			819,476
Accruing Loans [Member]
Loans, gross			302,893
Nonaccrual Loans [Member]
Loans, gross			974
Subtotal, Other Loans [Member]
Loans, gross			303,867
Pass [Member] | Commercial Loans [Member]
Loans, gross			799,332
Special Mention [Member] | Commercial Loans [Member]
Loans, gross			9,142
Substandard [Member] | Commercial Loans [Member]
Loans, gross			11,002
Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			0
Residential Portfolio Segment [Member]
Loans, gross	246,428		250,221
Residential Portfolio Segment [Member] | Commercial Loans [Member]
Loans, gross			43,721
Residential Portfolio Segment [Member] | Accruing Loans [Member]
Loans, gross			205,887
Residential Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans, gross			613
Residential Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans, gross			206,500
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Originated current year	1,238
Originated prior year	43,788
Originated two years prior	82,932
Originated three years prior	40,061
Originated four years prior	13,222
Originated years prior	49,743
Revolving	15,444
Loans, gross	246,428		250,221
Gross charge-offs	0	3
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Originated current year	1,238
Originated prior year	43,788
Originated two years prior	82,932
Originated three years prior	40,061
Originated four years prior	13,100
Originated years prior	49,400
Revolving	15,444
Loans, gross	245,963
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	122
Originated years prior	343
Revolving	0
Loans, gross	465
Residential Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross			43,188
Residential Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross			434
Residential Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross			99
Residential Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
Residential Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			0
Commercial Real Estate Portfolio Segment [Member]
Originated current year	3,520
Originated prior year	73,209
Originated two years prior	86,453
Originated three years prior	43,342
Originated four years prior	68,524
Originated years prior	92,213
Revolving	6,369
Loans, gross	373,630		376,976
Commercial Real Estate Portfolio Segment [Member] | Commercial Loans [Member]
Loans, gross			376,976
Commercial Real Estate Portfolio Segment [Member] | Accruing Loans [Member]
Loans, gross			0
Commercial Real Estate Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans, gross			0
Commercial Real Estate Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans, gross			0
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	373,630		376,976
Gross charge-offs	0	0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Originated current year	3,520
Originated prior year	73,209
Originated two years prior	84,144
Originated three years prior	43,342
Originated four years prior	68,524
Originated years prior	84,688
Revolving	6,270
Loans, gross	363,697
Commercial Real Estate Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross			367,866
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	2,309
Originated three years prior	0
Originated four years prior	0
Originated years prior	5,547
Revolving	99
Loans, gross	7,955
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross			7,082
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	1,978
Revolving	0
Loans, gross	1,978
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross			2,028
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
Commercial Real Estate Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Commercial Real Estate Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			0
Construction, Land Acquisition and Development [Member]
Originated current year	1,504
Originated prior year	32,473
Originated two years prior	26,862
Originated three years prior	1,230
Originated four years prior	387
Originated years prior	1,032
Revolving	1,402
Loans, gross	64,890		66,555
Construction, Land Acquisition and Development [Member] | Commercial Loans [Member]
Loans, gross			63,762
Construction, Land Acquisition and Development [Member] | Accruing Loans [Member]
Loans, gross			2,793
Construction, Land Acquisition and Development [Member] | Nonaccrual Loans [Member]
Loans, gross			0
Construction, Land Acquisition and Development [Member] | Subtotal, Other Loans [Member]
Loans, gross			2,793
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, gross	64,890		66,555
Gross charge-offs	0	0
Construction, Land Acquisition and Development [Member] | Pass [Member]
Originated current year	1,381
Originated prior year	32,118
Originated two years prior	26,674
Originated three years prior	1,230
Originated four years prior	387
Originated years prior	997
Revolving	1,402
Loans, gross	64,189
Construction, Land Acquisition and Development [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross			62,965
Construction, Land Acquisition and Development [Member] | Special Mention [Member]
Originated current year	123
Originated prior year	355
Originated two years prior	188
Originated three years prior	0
Originated four years prior	0
Originated years prior	35
Revolving	0
Loans, gross	701
Construction, Land Acquisition and Development [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross			797
Construction, Land Acquisition and Development [Member] | Substandard [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Construction, Land Acquisition and Development [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross			0
Construction, Land Acquisition and Development [Member] | Doubtful [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Construction, Land Acquisition and Development [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
Construction, Land Acquisition and Development [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Construction, Land Acquisition and Development [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			0
Commercial and Industrial [Member]
Originated current year	42,507
Originated prior year	107,474
Originated two years prior	33,302
Originated three years prior	15,348
Originated four years prior	13,066
Originated years prior	11,055
Revolving	95,078
Loans, gross	317,830		272,024
Gross charge-offs	53	19
Commercial and Industrial [Member] | Commercial Loans [Member]
Loans, gross			270,062
Commercial and Industrial [Member] | Accruing Loans [Member]
Loans, gross			1,962
Commercial and Industrial [Member] | Nonaccrual Loans [Member]
Loans, gross			0
Commercial and Industrial [Member] | Subtotal, Other Loans [Member]
Loans, gross			1,962
Commercial and Industrial [Member] | Pass [Member]
Originated current year	42,350
Originated prior year	104,536
Originated two years prior	32,832
Originated three years prior	13,754
Originated four years prior	13,017
Originated years prior	10,264
Revolving	90,717
Loans, gross	307,470
Commercial and Industrial [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross			260,358
Commercial and Industrial [Member] | Special Mention [Member]
Originated current year	0
Originated prior year	23
Originated two years prior	440
Originated three years prior	328
Originated four years prior	49
Originated years prior	267
Revolving	208
Loans, gross	1,315
Commercial and Industrial [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross			829
Commercial and Industrial [Member] | Substandard [Member]
Originated current year	157
Originated prior year	2,915
Originated two years prior	30
Originated three years prior	1,266
Originated four years prior	0
Originated years prior	524
Revolving	4,153
Loans, gross	9,045
Commercial and Industrial [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross			8,875
Commercial and Industrial [Member] | Doubtful [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Commercial and Industrial [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			0
Consumer Portfolio Segment [Member]
Loans, gross	91,644		92,612
Gross charge-offs	723	73
Consumer Portfolio Segment [Member] | Commercial Loans [Member]
Loans, gross			0
Consumer Portfolio Segment [Member] | Accruing Loans [Member]
Loans, gross			92,251
Consumer Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans, gross			361
Consumer Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans, gross			92,612
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Originated current year	6,228
Originated prior year	41,534
Originated two years prior	26,018
Originated three years prior	4,573
Originated four years prior	3,268
Originated years prior	9,986
Revolving	37
Loans, gross	91,644
Consumer Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Originated current year	6,228
Originated prior year	41,491
Originated two years prior	25,962
Originated three years prior	4,555
Originated four years prior	3,208
Originated years prior	9,878
Revolving	37
Loans, gross	91,359
Consumer Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Originated current year	0
Originated prior year	43
Originated two years prior	56
Originated three years prior	18
Originated four years prior	60
Originated years prior	108
Revolving	0
Loans, gross	285
Consumer Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross			0
Consumer Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross			0
Consumer Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross			0
Consumer Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
Consumer Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member]
Originated current year	6,565
Originated prior year	15,894
Originated two years prior	22,139
Originated three years prior	2,495
Originated four years prior	16,423
Originated years prior	5,851
Revolving	0
Loans, gross	69,367		64,955
Gross charge-offs	0	$ 0
State and Political Subdivisions [Member] | Commercial Loans [Member]
Loans, gross			64,955
State and Political Subdivisions [Member] | Accruing Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member] | Nonaccrual Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member] | Subtotal, Other Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member] | Pass [Member]
Originated current year	6,565
Originated prior year	15,894
Originated two years prior	22,139
Originated three years prior	2,495
Originated four years prior	16,423
Originated years prior	5,851
Revolving	0
Loans, gross	69,367
State and Political Subdivisions [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross			64,955
State and Political Subdivisions [Member] | Special Mention [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
State and Political Subdivisions [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member] | Substandard [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
State and Political Subdivisions [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member] | Doubtful [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	0
State and Political Subdivisions [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross			0
State and Political Subdivisions [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	$ 0
State and Political Subdivisions [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross			$ 0

Note 4 - Loans - Activity in th

Note 4 - Loans - Activity in the Allowance for Loan Losses, by Loan Category (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jan. 01, 2023	Dec. 31, 2022
Balance	$ 14,193	$ 12,416
Charge-offs	(776)	(95)
Recoveries	523	49
(Credits) provisions	975	759
Balance	12,279	13,129
Individually evaluated for impairment, allowance	40			$ 34
Collectively evaluated for impairment, allowance	12,239			14,159
Total, allowance	12,279	13,129	$ (11,557)	14,193
Individually evaluated for impairment	1,847			7,600
Financing Receivable, Collectively Evaluated for Impairment	1,161,942			1,115,743
Total	1,163,789			1,123,343
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	(2,636)
Total, allowance			(2,600)	(2,636)
Residential Portfolio Segment [Member]
Total	246,428			250,221
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance	2,215	2,081
Charge-offs	0	(3)
Recoveries	0	0
(Credits) provisions	(23)	118
Balance	1,164	2,196
Individually evaluated for impairment, allowance	0			17
Collectively evaluated for impairment, allowance	1,164			2,198
Total, allowance	1,164	2,196	(1,187)	2,215
Individually evaluated for impairment	229			1,472
Financing Receivable, Collectively Evaluated for Impairment	246,199			248,749
Total	246,428			250,221
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	(1,028)
Total, allowance				(1,028)
Commercial Real Estate Portfolio Segment [Member]
Total	373,630			376,976
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Balance	4,193	4,530
Charge-offs	0	0
Recoveries	54	0
(Credits) provisions	(124)	(106)
Balance	2,509	4,424
Individually evaluated for impairment, allowance	8			15
Collectively evaluated for impairment, allowance	2,501			4,178
Total, allowance	2,509	4,424	(2,579)	4,193
Individually evaluated for impairment	1,327			5,766
Financing Receivable, Collectively Evaluated for Impairment	372,303			371,210
Total	373,630			376,976
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	(1,614)
Total, allowance				(1,614)
Construction, Land Acquisition and Development [Member]
Total	64,890			66,555
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Balance	747	392
Charge-offs	0	0
Recoveries	0	0
(Credits) provisions	(145)	146
Balance	1,669	538
Individually evaluated for impairment, allowance	0			0
Collectively evaluated for impairment, allowance	1,669			747
Total, allowance	1,669	538	(1,814)	747
Individually evaluated for impairment	0			0
Financing Receivable, Collectively Evaluated for Impairment	64,890			66,555
Total	64,890			66,555
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	1,067
Total, allowance				1,067
Commercial and Industrial [Member]
Balance	4,099	2,670
Charge-offs	(53)	(19)
Recoveries	11	4
(Credits) provisions	1,083	437
Balance	4,928	3,092
Individually evaluated for impairment, allowance	32			2
Collectively evaluated for impairment, allowance	4,896			4,097
Total, allowance	4,928	3,092		4,099
Individually evaluated for impairment	291			362
Financing Receivable, Collectively Evaluated for Impairment	317,539			271,662
Total	317,830			272,024
Commercial and Industrial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	(212)
Total, allowance				(212)
Commercial and Industrial [Member] | Real Estate Loan [Member]
Total, allowance			(3,887)
Consumer Portfolio Segment [Member]
Balance	1,307	1,159
Charge-offs	(723)	(73)
Recoveries	458	45
(Credits) provisions	185	128
Balance	1,597	1,259
Individually evaluated for impairment, allowance	0			0
Collectively evaluated for impairment, allowance	1,597			1,307
Total, allowance	1,597	1,259	(1,677)	1,307
Individually evaluated for impairment	0			0
Financing Receivable, Collectively Evaluated for Impairment	91,644			92,612
Total	91,644			92,612
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	370
Total, allowance				370
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Total	91,644
State and Political Subdivisions [Member]
Balance	503	455
Charge-offs	0	0
Recoveries	0	0
(Credits) provisions	(1)	36
Balance	412	491
Individually evaluated for impairment, allowance	0			0
Collectively evaluated for impairment, allowance	412			503
Total, allowance	412	491	(413)	503
Individually evaluated for impairment	0			0
Financing Receivable, Collectively Evaluated for Impairment	69,367			64,955
Total	69,367			64,955
State and Political Subdivisions [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	(90)
Total, allowance				(90)
Unallocated Financing Receivables [Member]
Balance	1,129	1,129
Charge-offs	0	0
Recoveries	0	0
(Credits) provisions	0	0
Balance	0	1,129
Individually evaluated for impairment, allowance	0			0
Collectively evaluated for impairment, allowance	0			1,129
Total, allowance	0	$ 1,129	$ 0	1,129
Individually evaluated for impairment	0			0
Financing Receivable, Collectively Evaluated for Impairment	0			0
Total	0			0
Unallocated Financing Receivables [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance	$ (1,129)
Total, allowance				$ (1,129)

Note 4 - Loans and Leases - Sch

Note 4 - Loans and Leases - Schedule of Collateral Dependent Loans (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Residential Real Estate [Member]
Loans, gross	$ 229
Commercial Real Estate [Member]
Loans, gross	1,327
Business Assets [Member]
Loans, gross	157
Collateral Pledged [Member]
Loans, gross	1,713
Commercial and Industrial [Member] | Residential Real Estate [Member]
Loans, gross	0
Commercial and Industrial [Member] | Commercial Real Estate [Member]
Loans, gross	0
Commercial and Industrial [Member] | Business Assets [Member]
Loans, gross	157
Commercial and Industrial [Member] | Collateral Pledged [Member]
Loans, gross	157
Consumer Portfolio Segment [Member] | Residential Real Estate [Member]
Loans, gross	0
Consumer Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	0
Consumer Portfolio Segment [Member] | Business Assets [Member]
Loans, gross	0
Consumer Portfolio Segment [Member] | Collateral Pledged [Member]
Loans, gross	0
State and Political Subdivisions [Member] | Residential Real Estate [Member]
Loans, gross	0
State and Political Subdivisions [Member] | Commercial Real Estate [Member]
Loans, gross	0
State and Political Subdivisions [Member] | Business Assets [Member]
Loans, gross	0
State and Political Subdivisions [Member] | Collateral Pledged [Member]
Loans, gross	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Residential Real Estate [Member]
Loans, gross	229
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Business Assets [Member]
Loans, gross	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Collateral Pledged [Member]
Loans, gross	229
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Residential Real Estate [Member]
Loans, gross	0
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	1,327
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Business Assets [Member]
Loans, gross	0
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Collateral Pledged [Member]
Loans, gross	1,327
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Residential Real Estate [Member]
Loans, gross	0
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Commercial Real Estate [Member]
Loans, gross	0
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Business Assets [Member]
Loans, gross	0
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Collateral Pledged [Member]
Loans, gross	$ 0

Note 4 - Loans and Leases - Pas

Note 4 - Loans and Leases - Past Due and Non-accrual Loans and Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Loans, gross	$ 1,163,789	$ 1,123,343
90 days past due	52	79
Nonaccrual loans	2,601	2,763
Between 30 and 89 Days Past Due [Member]
Loans, gross	2,119	2,046
Financial Asset, Past Due [Member]
Loans, gross	4,772	4,888
Financial Asset, Not Past Due [Member]
Loans, gross	1,159,017	1,118,455
Residential Portfolio Segment [Member]
Loans, gross	246,428	250,221
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	246,428	250,221
90 days past due	0	0
Nonaccrual loans	465	713
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	480	555
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	945	1,268
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	245,483	248,953
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	373,630	376,976
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	373,630	376,976
90 days past due	0	0
Nonaccrual loans	1,529	1,545
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	7	0
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,536	1,545
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	372,094	375,431
Construction, Land Acquisition and Development [Member]
Loans, gross	64,890	66,555
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, gross	64,890	66,555
90 days past due	0	0
Nonaccrual loans	0	0
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	0	0
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	0	0
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	64,890	66,555
Commercial and Industrial [Member]
Loans, gross	317,830	272,024
90 days past due	0	0
Nonaccrual loans	322	144
Commercial and Industrial [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	428	113
Commercial and Industrial [Member] | Financial Asset, Past Due [Member]
Loans, gross	750	257
Commercial and Industrial [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	317,080	271,767
Consumer Portfolio Segment [Member]
Loans, gross	91,644	92,612
90 days past due	52	79
Nonaccrual loans	285	361
Consumer Portfolio Segment [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	1,204	1,378
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,541	1,818
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	90,103	90,794
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	91,644
State and Political Subdivisions [Member]
Loans, gross	69,367	64,955
90 days past due	0	0
Nonaccrual loans	0	0
State and Political Subdivisions [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	0	0
State and Political Subdivisions [Member] | Financial Asset, Past Due [Member]
Loans, gross	0	0
State and Political Subdivisions [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	$ 69,367	$ 64,955

Note 4 - Loans and Leases - Imp

Note 4 - Loans and Leases - Impaired Loans (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Recorded investment, with no allowance recorded	$ 1,720
Unpaid principal balance, with no allowance recorded	2,066
Recorded investment, with a related allowance recorded	5,880
Unpaid principal balance, with a related allowance recorded	6,098
Related Allowance	34
Recorded Investment	7,600
Unpaid principal balance	8,164
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment, with no allowance recorded	431
Unpaid principal balance, with no allowance recorded	509
Recorded investment, with a related allowance recorded	1,041
Unpaid principal balance, with a related allowance recorded	1,041
Related Allowance	17
Recorded Investment	1,472
Unpaid principal balance	1,550
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment, with no allowance recorded	1,071
Unpaid principal balance, with no allowance recorded	1,339
Recorded investment, with a related allowance recorded	4,695
Unpaid principal balance, with a related allowance recorded	4,695
Related Allowance	15
Recorded Investment	5,766
Unpaid principal balance	6,034
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Recorded investment, with no allowance recorded	0
Unpaid principal balance, with no allowance recorded	0
Recorded investment, with a related allowance recorded	0
Unpaid principal balance, with a related allowance recorded	0
Related Allowance	0
Recorded Investment	0
Unpaid principal balance	0
Commercial and Industrial [Member]
Recorded investment, with no allowance recorded	218
Unpaid principal balance, with no allowance recorded	218
Recorded investment, with a related allowance recorded	144
Unpaid principal balance, with a related allowance recorded	362
Related Allowance	2
Recorded Investment	362
Unpaid principal balance	580
Consumer Portfolio Segment [Member]
Recorded investment, with no allowance recorded	0
Unpaid principal balance, with no allowance recorded	0
Recorded investment, with a related allowance recorded	0
Unpaid principal balance, with a related allowance recorded	0
Related Allowance	0
Recorded Investment	0
Unpaid principal balance	0
State and Political Subdivisions [Member]
Recorded investment, with no allowance recorded	0
Unpaid principal balance, with no allowance recorded	0
Recorded investment, with a related allowance recorded	0
Unpaid principal balance, with a related allowance recorded	0
Related Allowance	0
Recorded Investment	0
Unpaid principal balance	$ 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) $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($)
Average balance	$ 9,908
Interest income	73	[1]
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Average balance	1,723
Interest income	15	[1]
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Average balance	7,450
Interest income	54	[1]
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Average balance	0
Interest income	0	[1]
Commercial and Industrial [Member]
Average balance	735
Interest income	4	[1]
Consumer Portfolio Segment [Member]
Average balance	0
Interest income	0	[1]
State and Political Subdivisions [Member]
Average balance	0
Interest income	$ 0	[1]
[1]Interest income represents income recognized on performing TDRs.

Note 5 - Deposits - Summary of

Note 5 - Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Demand (non-interest bearing)	$ 281,114	$ 305,850
Interest-bearing demand	683,679	808,497
Savings	139,533	148,426
Time ($250,000 and over)	51,411	24,902
Other time	307,569	132,972
Total interest-bearing	1,182,192	1,114,797
Total deposits	$ 1,463,306	$ 1,420,647

Note 6 - Borrowings (Details Te

Note 6 - Borrowings (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Advance from Federal Home Loan Bank	$ 186,338	$ 172,050
Federal Reserve Bank Advances [Member]
Line of Credit Facility, Maximum Borrowing Capacity	17,900
Borrower-in-custody Program [Member] | Federal Reserve Bank Advances [Member]
Short-Term Debt	0		$ 0
Borrower-in-custody Program [Member] | Federal Reserve Bank Advances [Member] | Asset Pledged as Collateral [Member]
Short-Term Debt	24,500
Bank Term Funding Program [Member] | Federal Reserve Bank Advances [Member]
Line of Credit Facility, Maximum Borrowing Capacity	25,300
Short-Term Debt	0
Federal Home Loan Bank of Pittsburgh [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	478,400	482,100
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	391,500
Letters of Credit Outstanding, Amount	47,500	0
Line of Credit Facility, Maximum Borrowing Capacity	205,200
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Advance from Federal Home Loan Bank	89,500	139,400
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Term [Member]
Advance from Federal Home Loan Bank	96,800	32,700
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Term [Member] | Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Advance from Federal Home Loan Bank	$ 50,000	$ 0

Note 6 - Borrowings - Component

Note 6 - Borrowings - Components of Borrowed Funds (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Long-term borrowed funds, ending balance	$ 196,648	$ 182,360
Total borrowed funds	196,648	182,360
Junior Subordinated Debt [Member]
Long-term borrowed funds, ending balance	10,310	10,310
Federal Home Loan Bank Advances [Member]
Short-term borrowed funds, ending balance	186,338	172,050
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Short-term borrowed funds, ending balance	89,500	139,400
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Term [Member]
Short-term borrowed funds, ending balance	$ 96,838	$ 32,650

Note 7 - Derivative and Hedgi_3

Note 7 - Derivative and Hedging Transactions (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Interest Rate Swap [Member] | Interest Expense [Member]
Cash Flow Hedge Gain (Loss) to be Reclassified within 12 Months	$ 765

Note 7 - Derivative and Hedgi_4

Note 7 - Derivative and Hedging Transactions - Fair Values of Derivative Instruments on the Balance Sheet (Details) - USD ($) $ in Thousands		Mar. 31, 2023	Dec. 31, 2022
Derivative assets		$ 1,712	$ 2,104
Derivative Liabilities		2,203	931
Financial instruments		0	0
Financial instruments		0	0
Cash collateral (1)	[1]	1,624	1,946
Cash collateral (1)		1,529	0
Net derivative amounts		88	158
Net derivative amounts		674	931
Designated as Hedging Instrument [Member]
Derivative assets		951	1,173
Derivative Liabilities		1,442	0
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		20,000
Derivative Liability, Notional Amount		50,000
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		951	1,173
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		1,442	0
Not Designated as Hedging Instrument [Member]
Derivative assets		761	931
Derivative Liabilities		761	931
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		11,040
Derivative Liability, Notional Amount		11,040
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		761	931
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		761	931
Not Designated as Hedging Instrument [Member] | Risk Participation Transaction [Member]
Derivative Asset, Notional Amount		4,274
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 7 - Derivative and Hedgi_5

Note 7 - Derivative and Hedging Transactions - Effect of Hedge Accounting on Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Amount of Gain or (Loss) Recognized in OCI on Derivative	$ 1,471	$ 514
Amount of Gain or (Loss) Recognized in OCI Included Component	1,471	514
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	245	(12)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	245	(12)
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	1,471	514
Amount of Gain or (Loss) Recognized in OCI Included Component	1,471	514
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	245	(12)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	245	(12)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 7 - Derivative and Hedgi_6

Note 7 - Derivative and Hedging Transactions - Effect of Hedge Accounting on the Consolidated Statements of Income and Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	$ (245)	$ 12
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	245	(12)
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	245	(12)
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	245	(12)
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Valuation Allowance, Total	$ 0		$ 0

Note 8 - Income Taxes - Effecti

Note 8 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Provision at statutory tax rates	$ 706	$ 1,107
Provision at statutory tax rates, percentage	21%	21%
Tax-free interest income	$ (212)	$ (201)
Tax-free interest income	(6.31%)	(3.81%)
Non-deductible interest expense	$ 21	$ 11
Non-deductible interest expense, percentage	0.63%	0.21%
Bank-owned life insurance	$ (41)	$ (31)
Bank-owned life insurance, percentage	(1.22%)	(0.59%)
Unrealized losses (gains) on equity securities	$ 107	$ 26
Unrealized losses (gains) on equity securities	3.18%	0.49%
Other items, net	$ 116	$ 5
Other items, net, percentage	3.45%	0.10%
Income tax provision	$ 697	$ 917
Income tax provision, percentage	20.74%	17.40%

Note 9 - Related Party Transa_3

Note 9 - Related Party Transactions (Details Textual) - Directors, Executive Officers and Their Related Parties [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Deposit Liabilities	$ 127,900		$ 133,000
Related Party Transactions, Interest Paid on Deposits	452	$ 37
Costs and Expenses, Related Party	37	$ 90
Nonperforming Financial Instruments [Member] | Related Party [Member]
Notes Payable	$ 0		$ 0

Note 9 - Related Party Transa_4

Note 9 - Related Party Transactions - Related Party Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Balance, beginning of period	$ 79,144	$ 71,437
Additions, new loans and advances	49,657	15,362
Repayments	(39,638)	(10,009)
Balance, end of period	$ 89,163	$ 76,790

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Operating Lease, Expense	$ 100	$ 94
Other Assets [Member]
Operating Lease, Right-of-Use Asset	$ 3,200		$ 3,400

Note 10 - Commitments and Con_4

Note 10 - Commitments and Contingencies - Maturity of Remaining Operating Lease Liabilities (Details) $ in Thousands	Mar. 31, 2023 USD ($)
2023	$ 284
2024	407
2025	385
2026	387
2027	388
2028 and thereafter	2,271
Total lease payments	4,122
Less: imputed interest	711
Other Liabilities [Member]
Present value of operating lease liabilities	$ 3,411

Note 10 - Commitments and Con_5

Note 10 - Commitments and Contingencies - Other Information Related to Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Weighted-average remaining lease term (in years) (Year)	11 years 3 months 18 days	12 years
Weighted-average discount rate	3.31%	3.28%
Operating cash flows from operating leases	$ 130	$ 125

Note 11 - Stock Compensation _3

Note 11 - Stock Compensation Plans (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 22, 2023
Long-Term Incentive Compensation Plan [Member]
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)	140,445	71,860
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	455,584
Share-Based Payment Arrangement, Expense	$ 121	$ 100
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 2,100	$ 1,600
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	4 years 3 months 18 days
The 2023 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			2,000,000

Note 11 - Stock Compensation _4

Note 11 - Stock Compensation Plans - Stock Compensation Plans (Details) - Restricted Stock [Member] - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Total outstanding, beginning of period (in shares)	185,965	174,297
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 8.22	$ 7.37
Awards granted (in shares)	140,445	71,860
Awards granted, weighted average grant date fair value (in dollars per share)	$ 7.51	$ 9.64
Forfeitures (in shares)	0	(1,382)
Forfeitures, weighted average grant date fair value (in dollars per share)	$ 0	$ 7.24
Shares vested (in shares)	0	0
Shares vested, weighted average grant date fair value (in dollars per share)	$ 0	$ 0
Total outstanding, end of period (in shares)	326,410	244,775
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 7.91	$ 8.03

Note 12 - Regulatory Matters (D

Note 12 - Regulatory Matters (Details Textual) - $ / shares		3 Months Ended
	Apr. 26, 2023	Mar. 31, 2023	Mar. 31, 2022	Jan. 25, 2023
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.090	$ 0.075
Stock Issued During Period, Shares, Dividend Reinvestment Plan (in shares)		2,229	1,310
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)				750,000
Stock Repurchased and Retired During Period, Shares (in shares)		0
Subsequent Event [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 0.090
Dividends Payable, Date to be Paid	Jun. 15, 2023
Dividends Payable, Date of Record	Jun. 01, 2023

Note 12 - Regulatory Matters -

Note 12 - Regulatory Matters - Risk-based Capital and Related Ratios (Details) $ in Thousands	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Total capital (to risk-weighted assets), Amount	$ 173,402	$ 169,984
Total capital (to risk-weighted assets), Ratio	0.1297	0.1311
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	$ 159,174	$ 154,842
Tier I capital (to risk-weighted assets), Ratio	0.1190	0.1194
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	$ 159,174	$ 154,842
Tier I common equity (to risk-weighted assets), Ratio	0.1190	0.1194
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	$ 159,174	$ 154,842
Tier I capital (to average assets), Ratio	0.0896	0.0877
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	$ 1,337,091	$ 1,296,618
Total average assets, Amount	$ 1,775,950	$ 1,765,251

Note 13 - Fair Value Measurem_3

Note 13 - Fair Value Measurements (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-Sale, Amortized Cost	$ 526,328		$ 537,912
Debt Securities, Available-for-Sale	$ 473,119		476,091
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	30
Debt Securities, Available-for-Sale, Amortized Cost	$ 35,110		33,630
Debt Securities, Available-for-Sale	$ 32,040		$ 30,672
Debt Securities, Available-for-sale, Level 3 to Level 2 Transfers	0	1
Inactive Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	6
Debt Securities, Available-for-Sale, Amortized Cost	$ 9,000
Debt Securities, Available-for-Sale	$ 8,000

Note 13 - Fair Value Measurem_4

Note 13 - Fair Value Measurements - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities, at fair value	$ 473,119	$ 476,091
Equity securities, at fair value	7,369	7,717
US Treasury Securities [Member]
Available-for-sale debt securities, at fair value	32,845	32,134
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, at fair value	219,483	220,782
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, at fair value	19,970	20,663
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, at fair value	69,740	72,507
Corporate Debt Securities [Member]
Available-for-sale debt securities, at fair value	32,040	30,672
Asset-Backed Securities [Member]
Available-for-sale debt securities, at fair value	14,278	14,941
Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities, at fair value	655	656
Fair Value, Recurring [Member]
Available-for-sale debt securities, at fair value	473,119	476,091
Equity securities, at fair value	7,369	7,717
Derivative assets	1,712	2,104
Total financial assets	482,200	485,912
Derivative liabilities	2,203	931
Total financial liabilities	2,203	931
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Equity securities, at fair value	7,369	7,717
Derivative assets	0	0
Total financial assets	7,369	7,717
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	465,107	468,155
Equity securities, at fair value	0	0
Derivative assets	1,712	2,104
Total financial assets	466,819	470,259
Derivative liabilities	2,203	931
Total financial liabilities	2,203	931
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	8,012	7,936
Equity securities, at fair value	0	0
Derivative assets	0
Total financial assets	8,012	7,936
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Available-for-sale debt securities, at fair value	32,845	32,134
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	32,845	32,134
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, at fair value	219,483	220,782
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	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, at fair value	219,483	220,782
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member]
Available-for-sale debt securities, at fair value	80,750	80,407
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	80,750	80,407
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member]
Available-for-sale debt securities, at fair value	3,358	3,329
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	3,358	3,329
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, at fair value	19,970	20,663
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	19,970	20,663
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, at fair value	69,740	72,507
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	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, at fair value	69,740	72,507
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale debt securities, at fair value	32,040	30,672
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	24,028	22,736
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	8,012	7,936
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Available-for-sale debt securities, at fair value	14,278	14,941
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	14,278	14,941
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities, at fair value	655	656
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	655	656
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	$ 0	$ 0

Note 13 - Fair Value Measurem_5

Note 13 - Fair Value Measurements - Changes in Fair Value Assets (Details) - Corporate Debt Securities [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Balance	$ 7,936	$ 12,345
Additions	0	0
Redemptions	0	0
Transfer to Level 2	0	(756)
Sales	0	0
Included in earnings	0	0
Included in other comprehensive loss	76	(324)
Balance	$ 8,012	$ 11,265

Note 13 - Fair Value Measurem_6

Note 13 - Fair Value Measurements - Assets Measured At Fair Value on a Non-recurring Basis and Quantitative Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Recorded Investment		$ 7,600
Related Allowance		34
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Market Approach [Member] | Impaired Loans, Collateral Dependent [Member]
Recorded Investment	$ 1,713	1,902
Related Allowance	40	8
Fair Value	$ 1,673	$ 1,894
Selling Cost	10%	10%
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Impaired Loans, Other [Member]
Recorded Investment	$ 134	$ 5,698
Related Allowance	0	26
Fair Value	$ 134	$ 5,672
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Impaired Loans, Other [Member] | Minimum [Member]
Discount Rate	3.50%	3%
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Impaired Loans, Other [Member] | Maximum [Member]
Discount Rate	9%	10.25%

Note 13 - Fair Value Measurem_7

Note 13 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Information (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities	$ 473,119	$ 476,091
Equity securities, at fair value	7,369	7,717
Reported Value Measurement [Member]
Available-for-sale debt securities	473,119	476,091
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	69,571	41,916
Equity securities, at fair value	7,369	7,717
Reported Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Restricted stock	8,482	8,545
Loans held for sale	0	60
Loans and leases, net	1,151,510	1,110,124
Accrued interest receivable	6,143	5,957
Derivative assets	1,526	1,946
Deposits	1,463,306	1,420,647
Borrowed funds	196,648	182,360
Accrued interest payable	848	171
Derivative liabilities	2,217	921
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Servicing rights	231	254
Estimate of Fair Value Measurement [Member]
Available-for-sale debt securities	473,119	476,091
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	69,571	41,916
Equity securities, at fair value	7,369	7,717
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Restricted stock	8,482	8,545
Loans held for sale	0	60
Loans and leases, net	1,113,514	1,079,266
Accrued interest receivable	6,143	5,957
Derivative assets	1,712	2,104
Deposits	1,459,050	1,416,272
Borrowed funds	196,853	182,108
Accrued interest payable	848	171
Derivative liabilities	2,203	931
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Servicing rights	$ 601	$ 621

Note 14 - Earnings Per Share -

Note 14 - Earnings Per Share - Calculation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net income	$ 2,663	$ 4,353
Basic weighted-average number of common shares outstanding (in shares)	19,682,357	19,935,288
Plus: Common share equivalents (in shares)	8,502	36,825
Diluted weighted-average number of common shares outstanding (in shares)	19,690,859	19,972,113
Basic (in dollars per share)	$ 0.14	$ 0.22
Diluted (in dollars per share)	$ 0.14	$ 0.22

Note 15 - Other Comprehensive_3

Note 15 - Other Comprehensive Income - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Reclassification adjustment gains included in net income	$ (162)	$ 0
Income tax expense	697	917
Net of tax amount	128	0
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification adjustment gains included in net income	(162)	0
Income tax expense	34	0
Net of tax amount	$ (128)	$ 0

Note 15 - Other Comprehensive_4

Note 15 - Other Comprehensive Income - Changes in Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Balances	$ 118,949	$ 162,457
Total other comprehensive income (loss)	5,448	(24,043)
Balances	126,494	138,389
AOCI Attributable to Parent [Member]
Balances	(48,028)	6,352
Other comprehensive income (loss) before reclassifications	5,576	(24,043)
Amount reclassified from accumulated other comprehensive income	(128)	0
Total other comprehensive income (loss)	5,448	(24,043)
Balances	$ (42,580)	$ (17,691)