FNCB Bancorp (FNCB) 10-K 8 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 08, 2024	Jun. 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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 96,406,863
Entity Common Stock, Shares Outstanding		19,794,996
Auditor Name	Baker Tilly US, LLP
Auditor Location	Iselin, New Jersey
Auditor Firm ID	23

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 27,819	$ 26,588
Interest-bearing deposits in other banks	80,049	15,328
Total cash and cash equivalents	107,868	41,916
Available-for-sale debt securities	450,814	476,091
Equity securities, at fair value	4,786	7,717
Restricted stock, at cost	8,814	8,545
Loans held for sale	0	60
Loans and leases, net of allowance for credit losses of $11,986 and $14,193	1,208,279	1,110,124
Bank premises and equipment, net	14,546	15,616
Accrued interest receivable	7,085	5,957
Bank-owned life insurance	37,251	36,499
Other assets	41,543	43,005
Total assets	1,880,986	1,745,530
Liabilities
Demand (non-interest-bearing)	285,548	305,850
Interest-bearing	1,243,434	1,114,797
Total deposits	1,528,982	1,420,647
Borrowed funds:
Federal Home Loan Bank of Pittsburgh advances	164,962	172,050
Junior subordinated debentures	10,310	10,310
Total	200,272	182,360
Accrued interest payable	1,355	171
Other liabilities	15,778	23,403
Total liabilities	1,746,387	1,626,581
Shareholders' equity
Preferred stock ($1.25 par) Authorized: 20,000,000 shares at December 31, 2023 and December 31, 2022 Issued and outstanding: 0 shares at December 31, 2023 and December 31, 2022	0	0
Common stock ($1.25 par) Authorized: 50,000,000 shares at December 31, 2023 and December 31, 2022 Issued and outstanding: 19,787,031 shares at December 31, 2023 and 19,681,644 shares at December 31, 2022	24,733	24,602
Additional paid-in capital	78,253	77,502
Retained earnings	71,782	64,873
Accumulated other comprehensive loss	(40,169)	(48,028)
Total shareholders' equity	134,599	118,949
Total liabilities and shareholders’ equity	1,880,986	1,745,530
Federal Reserve Discount Window Advances [Member]
Borrowed funds:
Federal Reserve Discount Window advances	$ 25,000	$ 0

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans, allowance for credit losses	$ 11,986	$ 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)	19,787,031	19,681,644
Common shares, outstanding (in shares)	19,787,031	19,681,644

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest and fees on loans and leases	$ 65,364	$ 47,193
Interest and dividends on securities:
Taxable	12,451	10,281
Tax-exempt	2,207	2,662
Dividends	991	549
Total interest and dividends on securities	15,649	13,492
Interest on interest-bearing deposits in other banks	1,011	91
Total interest income	82,024	60,776
Interest expense
Interest on deposits	24,461	3,970
Interest on borrowed funds:
Federal Reserve Bank Discount Window advances	308	3
Federal Home Loan Bank of Pittsburgh advances	8,634	2,401
Junior subordinated debentures	724	358
Total interest on borrowed funds	9,666	2,762
Total interest expense	34,127	6,732
Net interest income before provision for credit losses	47,897	54,044
Provision for credit losses	1,880	1,962
Net interest income after provision for credit losses	46,017	52,082
Non-interest income
Deposit service charges	4,537	4,415
Net gain (loss) on the sale of available-for-sale debt securities	252	(223)
Net loss on equity securities	(1,601)	(34)
Net gain on the sale of mortgage loans held for sale	6	205
Loan-related fees	398	243
Income from bank-owned life insurance	752	710
Bank-owned life insurance settlement	0	273
Merchant services revenue	592	712
Wealth management services revenue	944	564
Other	765	1,116
Total non-interest income	6,645	7,981
Non-interest expense
Salaries and employee benefits	20,234	19,283
Occupancy expense	2,156	2,093
Equipment expense	963	1,295
Advertising expense	836	801
Data processing expense	4,008	4,027
Regulatory assessments	1,115	811
Bank shares tax	509	915
Professional fees	1,093	1,273
(Credit) provision for unfunded commitments	(803)	366
Merger and acquisition expenses	1,480	0
Other operating expenses	5,331	4,610
Total non-interest expense	36,922	35,474
Income before income tax expense	15,740	24,589
Income tax expense	2,757	4,144
Net income	$ 12,983	$ 20,445
Earnings per share
Basic (in dollars per share)	$ 0.66	$ 1.04
Diluted (in dollars per share)	0.66	1.03
Cash dividends declared per common share (in dollars per share)	$ 0.36	$ 0.33
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic (in shares)	19,740,493	19,744,477
Diluted (in shares)	19,742,618	19,762,566

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 12,983	$ 20,445
Other comprehensive income (loss):
Unrealized gains (losses) on available-for-sale debt securities	11,485	(69,809)
Taxes	(2,412)	14,660
Net of tax amount	9,073	(55,149)
Reclassification adjustment for (gains) losses included in net income	(252)	223
Taxes	53	(47)
Net of tax amount	(199)	176
Derivative adjustments	(1,285)	750
Taxes	270	(157)
Net of tax amount	(1,015)	593
Total other comprehensive income (loss)	7,859	(54,380)
Comprehensive income (loss)	$ 20,842	$ (33,935)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - 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
Balance at Dec. 31, 2021						$ 24,987	$ 80,128	$ 50,990	$ 6,352	$ 162,457
Net income						0	0	20,445	0	20,445
Cash dividends						0	0	(6,520)	0	(6,520)
Restricted stock awards						$ 0	448	0	0	448
Repurchase of common shares (in shares)						(384,830)
Repurchase of common shares						$ (481)	(3,155)	0	0	(3,636)
Common shares issued under long-term incentive compensation plan (in shares)						71,510
Common shares issued under long-term incentive compensation plan						$ 89	46	0	0	$ 135
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)						5,089				5,089
Common shares issued through dividend reinvestment/optional cash purchase plan						$ 7	35	(42)	0	$ 0
Net other comprehensive income (loss) during the period						$ 0	0	0	(54,380)	(54,380)
Balances (in shares) at Dec. 31, 2022						19,681,644
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ 0	$ 0	$ 1,080	$ 0	$ 1,080
Balance at Dec. 31, 2022						$ 24,602	77,502	64,873	(48,028)	118,949
Net income						0	0	12,983	0	12,983
Cash dividends						0	0	(7,110)	0	(7,110)
Restricted stock awards						$ 0	583	0	0	583
Common shares issued under long-term incentive compensation plan (in shares)						85,165
Common shares issued under long-term incentive compensation plan						$ 106	57	0	0	$ 163
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)						13,348				13,348
Common shares issued through dividend reinvestment/optional cash purchase plan						$ 17	65	(44)	0	$ 38
Net other comprehensive income (loss) during the period						$ 0	0	0	7,859	7,859
Common shares issued as consideration for an asset purchase (in shares)						6,874
Common shares issued as consideration for an asset purchase						$ 8	46			54
Balances (in shares) at Dec. 31, 2023						19,787,031
Balance at Dec. 31, 2023						$ 24,733	$ 78,253	$ 71,782	$ (40,169)	$ 134,599

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash dividends declared, per share (in dollars per share)	$ 0.36	$ 0.33
Other comprehensive income (loss) , tax	$ 2,089	$ 14,456

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 12,983	$ 20,445
Adjustments to reconcile net income to net cash provided by operating activities:
Investment securities amortization, net	1,906	2,883
Equity in trust	(22)	(11)
Depreciation of bank premises and equipment	1,290	1,565
Amortization of loan origination fees	918	(466)
Valuation adjustment for loan servicing rights	0	(3)
Stock-based compensation expense	746	583
Provision for credit losses	1,880	1,962
(Credit) provision for unfunded commitments	(803)	366
Net (gain) loss on the sale of available-for-sale debt securities	(252)	223
Net loss on equity securities	1,601	34
Net gain on the sale of mortgage loans held for sale	(6)	(205)
Net gain on other real estate owned	0	(3)
Loss on the disposition of bank premises and equipment	25	0
Bank-owned life insurance settlement	0	(273)
Income from bank-owned life insurance	(752)	(710)
Proceeds from the sale of mortgage loans held for sale	426	9,444
Funds used to originate mortgage loans held for sale	(360)	(9,299)
Increase in net deferred tax assets	(129)	(573)
Increase in accrued interest receivable	(1,128)	(1,314)
Increase in other assets	(432)	(1,163)
Increase in accrued interest payable	1,184	122
Decrease in other liabilities	(3,252)	(3,637)
Total adjustments	2,840	(475)
Net cash provided by operating activities	15,823	19,970
Cash flows from investing activities:
Maturities, calls and principal payments of available-for-sale debt securities	41,612	37,876
Proceeds from the sale of available-for-sale debt securities	10,394	14,004
Purchases of available-for-sale debt securities	(17,150)	(78,097)
Purchase of equity securities	(160)	(3,188)
Purchase of restricted stock	(269)	(6,634)
Proceeds from the sale of equity securities	1,490	359
Net increase in loans and leases to customers	(98,108)	(144,506)
Proceeds from the sale of other real estate owned	0	695
Proceeds received from bank-owned life insurance settlement	0	978
Purchase of bank-owned life insurance	0	(3,000)
Investment in low-income housing tax credit program	(6,610)	(2,203)
Purchases of bank premises and equipment	(245)	(871)
Net cash used in investing activities	(69,046)	(184,587)
Cash flows from financing activities:
Net increase (decrease) in deposits	108,335	(34,381)
Repayment of Federal Reserve Discount Window advances	(25,000)
(Repayment) proceeds from Federal Home Loan Bank of Pittsburgh advances - overnight	(123,400)	139,400
Proceeds from Federal Home Loan Bank of Pittsburgh advances - term	452,015	42,650
Repayment of Federal Home Loan Bank of Pittsburgh advances - term	(335,703)	(30,000)
Repurchase of common shares	0	(3,636)
Proceeds from issuance of common shares, net of discount	38	0
Cash dividends paid	(7,110)	(6,520)
Net cash provided by financing activities	119,175	107,513
Net increase (decrease) in cash and cash equivalents	65,952	(57,104)
Cash and cash equivalents at beginning of year	41,916	99,020
Cash and cash equivalents at end of year	107,868	41,916
Supplemental cash flow information
Interest	32,943	6,610
Taxes	3,570	4,616
Other transactions:
Commitment in low-income housing tax credit program	0	8,811
OREO transferred to bank premises and equipment	0	228
Common shares issued as consideration for asset purchase	54	0
Lease liabilities arising from obtaining right-of-use assets	19	559
Federal Reserve Bank Advances [Member]
Cash flows from financing activities:
Proceeds from Federal Reserve Discount Window advances	$ 50,000	$ 0

Note 1 - Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. FNCB Bancorp, Inc. is a registered bank holding company under the Bank Holding Company Act of 1956, 1997. ’s wholly owned subsidiaries 1 st The Bank provides customary retail and commercial banking services to individuals, businesses and local governments and municipalities through its 16 full-service branch locations, as of December 31, 2023, FNCB Realty Company, Inc., FNCB Realty Company I, LLC, and FNCB Realty Company II, LLC, which were formed to hold real estate and/or operate businesses acquired in exchange for debt settlement or foreclosure, were inactive at December 31, 2023 2022 In December 2006, 810 10, not not On June 5, 2023, 1 st 2021 1 st July 5, 2023, not 203 1965, January 2, 2024. October 1, 2023, 1 st Agreement and Plan of Merger September 27, 2023, October 27, 2023, February 1, 2024. not 2.1 8 September 27, 2023. third 2024, no

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2. Basis of Presentation The consolidated financial statements of FNCB are comprised of the accounts of FNCB Bancorp, Inc., and its wholly-owned subsidiary, FNCB Bank, as well as the Bank’s wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accounting and reporting policies of FNCB conform to accounting principles generally accepted in the United States of America (“GAAP”), Regulation S- X not The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to change in the near term are the ACL, the valuation and impairment evaluation of FNCB's investments, and income taxes. Cash Equivalents For purposes of reporting cash flows, cash equivalents include cash on hand and amounts due from banks. FNCB maintains compensating balances at correspondent banks, most of which are not December 31, 2023 2022 Securities Debt Securities and Equity Securities with Readily Determinable Fair Values FNCB classifies its investments in debt securities as either available-for-sale or held-to-maturity at the time of purchase. Debt securities that are classified as available-for-sale are carried at fair value with unrealized holding gains and losses recognized as a component of shareholders’ equity in accumulated other comprehensive (loss) income, net of tax. Debt securities that are classified as held-to-maturity are carried at amortized cost when management has the positive intent and ability to hold them to maturity. Premiums on callable debt securities are amortized to the earliest call date. Amortization of premiums and accretion of discounts on noncallable debt securities is recognized over the life of the related security as an adjustment to yield using the interest method. Realized gains and losses on sales of debt securities are based on amortized cost using the specific identification method on the trade date. All of FNCB's debt securities were classified as available-for-sale at December 31, 2023 2022 Equity securities with readily determinable fair values are reported at fair value with net unrealized gains and losses recognized in non-interest income in the consolidated statements of income. Fair values for debt securities and equity securities with readily determinable fair values are based upon quoted market prices, where available. If quoted market prices are not Restricted Stock Investments in restricted securities have limited marketability, are carried at cost and are evaluated for impairment based on FNCB’s determination of the ultimate recoverability of the par value of the stock. FNCB’s investment in restricted securities is comprised of stock in the Federal Home Loan Bank ("FHLB") of Pittsburgh and Atlantic Community Bankers Bank ("ACBB"). Equity Securities without Readily Determinable Fair Value Equity securities without readily determinable fair values generally consist of common and/or preferred stock of privately held financial institutions, which are carried at cost and included in other assets in the consolidated statements of financial condition. On a quarterly basis, management performs a qualitative assessment to determine if the securities are impaired. If the qualitative assessment indicates impairment, the security is written down to its fair value, with the charge for impairment included in net income. ACL on Available-for-Sale Debt Securities January 1, 2023, first not not 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 Changes in the ACL are recorded as a provision for (or reversal of) credit losses in the consolidated statements of income. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale debt security is confirmed based on the above-described analysis or when either of the criteria regarding the intent or requirement to sell is met. As of December 31, 2023, January 1, 2023 2016 13 no Accrued interest receivable on available-for-sale debt securities, included in accrued interest receivable on the consolidated statements of condition, is excluded from the estimate of credit losses. Loans and Leases Loans and leases that FNCB has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balance, net of unamortized deferred loan fees and costs, unamortized premiums or discounts on loans purchased through third Loans are placed on non-accrual status generally, when the become 90 days past due and/or when management believes that the collection of principal and interest is doubtful. FNCB determines delinquency status based on the number of days since the date of the borrower’s last required contractual loan payment. When the interest accrual is discontinued, all unpaid interest income is reversed and charged back against current earnings. Any subsequent cash payments received are applied, first six no ACL on Loans and Leases The ACL on the loan portfolio is a significant accounting estimate used in the preparation of FNCB's consolidated financial statements. Upon adoption of ASU 2016 13, not not may When establishing the ACL, management categorizes loans into the following loan segments that are based generally on the nature of the collateral and basis of repayment. The risk characteristics of FNCB’s loan segments are as follows: Construction, Land Acquisition and Development one four not Commercial Real Estate not not Commercial and Industrial - may Commercial Equipment Financing 1 st third October 1, 2023, State and Political Subdivision Residential Real Estate 1 4 first Consumer FNCB estimates expected credit losses using the discounted cash flow ("DCF") method for all loan portfolio segments measured on a collective or pool basis. For each loan segment, a cash flow projection is generated at the loan level. Probability of default ("PD") and loss given default ("LGD") assumptions 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 loan 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). For LGD assumptions, 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. With regard to PD assumptions, 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 the following qualitative factors in its evaluation of expected credit losses for each of the major portfolio segments: (i) changes in the credit quality a respective segment which are measured by risk ratings for commercial loans and FICO scores for residential real estate loans and consumer loans, (ii) changes in independent third may no Accrued interest receivable on loans and leases, included in accrued interest receivable on the consolidated statements of condition, is excluded from the estimate of credit losses. Individually Evaluated Loans Prior to the adoption of ASU 2016 13 January 1, 2023, not With the adoption of ASU 2016 13, not may zero ACL for Unfunded Commitments The exposure is a component of other liabilities on FNCB’s consolidated statement of financial condition and represents the estimate for probable credit losses inherent in unfunded commitments to extend credit. Unfunded commitments to extend credit include unused portions of lines of credit, availability on construction and land development loans and standby and commercial letters of credit. The process used to determine the ACL for these exposures is consistent with the process for determining the allowance for loans, as adjusted for estimated funding probabilities or loan equivalency factors. A charge (credit) to provision for unfunded commitments on the consolidated statements of income is made to account for the change in the ACL on unfunded commitment exposures between reporting periods. Impact of Adoption of ASU 2016 13 The following table below presents the impact of the adoption 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 ) Shareholders' equity: Retained earnings $ (65,953 ) $ (64,873 ) $ (1,080 ) Concurrently with adopting ASU 2016 13, 2022 02, 326 2022 02 2022 02 326 20. 326 20 50 6, Mortgage Banking Activities, Loan Sales and Servicing FNCB originates 1 4 2023, third 1 4 FNCB may Servicing rights on 1 4 2023 Servicing rights are evaluated for impairment at each reporting date based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If management later determines that all or a portion of the impairment no may Other Real Estate Owned OREO consists of property acquired by foreclosure, abandonment or conveyance of deed in-lieu of foreclosure of a loan, and bank premises that are no no may December 31, 2023 2022. Bank Premises and Equipment Land is stated at cost. Bank premises, equipment and leasehold improvements are stated at cost less accumulated depreciation. Costs for routine maintenance and repairs are expensed as incurred, while significant expenditures for improvements are capitalized. Depreciation expense is computed generally using the straight-line method over the following ranges of estimated useful lives, or in the case of leasehold improvements, to the expected terms of the leases, if shorter: Buildings and improvements (years) 5 to 40 Furniture, fixtures and equipment (years) 3 to 20 Leasehold improvements (years) 3 to 35 Long-lived Assets Intangible assets and bank premises and equipment are reviewed by management at least annually for potential impairment and whenever events or circumstances indicate that carrying amounts may not Income Taxes FNCB recognizes income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not not FNCB files a consolidated federal income tax return. Under tax sharing agreements, each subsidiary provides for and settles income taxes with FNCB as if it would have filed on a separate return basis. Interest and penalties, if any, as a result of a taxing authority examination are recognized within non-interest expense. FNCB is not no 2020. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more-likely-than- not not not 50% x December 31, 2023 2022 Earnings per Share Earnings per share is calculated on the basis of the weighted-average number of common shares outstanding during the year. Basic earnings per share excludes dilution and is computed by dividing net income available to common shareholders by the weighted-average common shares outstanding during the period. Diluted earnings per share reflect additional shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may Stock-Based Compensation FNCB recognizes all share-based payments for compensation in the consolidated statements of income based on their fair values on the grant date. The fair value of shares of unrestricted and restricted stock and awarded under the FNCB Bancorp, Inc. Equity Incentive Plan ("EIP"), formerly the Long Term Incentive Compensation Plan (“LTIP”), is determined using an average of the high and low prices for FNCB’s common stock for the 10 Bank-Owned Life Insurance Bank-owned life insurance (“BOLI”) represents the cash surrender value of life insurance policies on certain current and former directors and officers of FNCB. FNCB purchased the insurance as a tax-deferred investment and future source of funding for liabilities, including the payment of employee benefits such as health care. BOLI is carried in the consolidated statements of financial condition at its cash surrender value. Increases in the cash value of the policies, as well as proceeds received, are recorded in non-interest income. Under some of these policies, the beneficiaries receive a portion of the death benefit. The net present value of the future death benefits scheduled to be paid to the beneficiaries was $104 thousand and $101 thousand at December 31, 2023 2022 Fair Value Measurement FNCB uses fair value measurements to record fair value adjustments to certain financial assets and liabilities and to determine fair value disclosures. Available-for-sale debt securities and derivative contracts are recorded at fair value on a recurring basis. Additionally, from time to time, FNCB may Fair value is the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants at the measurement date. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not Accounting standards define fair value, establish a framework for measuring fair value, establish a three The three ● Level 1 ● Level 2 not ● Level 3 not Revenue Recognition FNCB records revenue from contracts with customers in accordance with ASC 606, not 606. not 606 ● Deposit service charges - include general service fees for monthly account maintenance, account analysis fees, non-sufficient funds fees, wire transfer fees and other deposit account related fees. Revenue is recognized when FNCB’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for service charges on deposit accounts is received immediately or in the following month through a direct charge to customers’ accounts. Also included in deposit service charges is income from ATM surcharges and debit card services income. ATM surcharges are generated when an FNCB cardholder uses an ATM that is not ● Net gains (losses) on the sale of available-for-sale debt securities - Gains or losses realized from the sale of available-for-sale debt securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of equity securities - Gains or losses realized from the sale of equity securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of mortgage loans held for sale - Gains or losses realized on the sale of mortgages held for sale are recorded to non-interest income on the settlement date. ● Loan-related fees - include servicing fees received on loans sold for which FNCB has retained the servicing, net of amortization for mortgage servicing rights. ● Merchant services revenue - Merchant services fees represent interchange revenue generated from the processing of merchant card payments on behalf of certain business customers. Merchant services fee income is transactional in nature and is recognized in income monthly when FNCB’s performance obligation is complete, which is generally the time that payment is received. ● Wealth management services revenue - Wealth management services revenue represents fees received from a third third ● Other income – primarily includes interest rate swap revenue and title insurance revenue. Interest rate swap revenue represents net fees FNCB receives from a counterparty for completing loan swap transactions, which FNCB receives at the time the loan closes. Interest rate swap revenue is non-refundable, is not no no Comprehensive Income (Loss) Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the shareholders’ equity section of the statement of financial condition, such items, along with net income, are components of comprehensive income (loss). Recent Accounting Pronouncements Accounting Standards Update ("ASU") 2016 13, 326 2016 13 not not 2016 13 1934, December 15, 2019, may December 15, 2018, November 15, 2019, 2019 10, 326 815 842 not 2019 10 not December 15, 2022. January 1, 2023. 2016 13 third 2016 13 not ASU 2022 02, 326 326 20. 326 20 50 6, December 15, 2022, No. 2016 13, No. 2022 02 may 2022 02 January 1, 2023. not ASU No. 2023 02 323 2023 02” January 1, 2024. not ASU No. 2023 06 2023 06” No. 33 10532 2018. X not ASU No. 2023 07 280 2023 07” December 31, 2024 not ASU No. 2023 09 740 2023 09” January 1, 2025.

Note 3 - Securities

Note 3 - Securities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3 Debt Securities The following tables present the amortized cost, gross unrealized gains and losses, and the fair value of FNCB’s available-for-sale debt securities at December 31, 2023 2022 December 31, 2023 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,852 $ - $ 3,675 $ 33,177 Obligations of state and political subdivisions 220,181 52 20,437 199,796 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 87,405 - 13,198 74,207 Collateralized mortgage obligations - commercial 3,613 - 227 3,386 Mortgage-backed securities 18,872 4 2,430 16,446 Private collateralized mortgage obligations 76,912 78 6,838 70,152 Corporate debt securities 35,055 - 3,769 31,286 Asset-backed securities 21,768 67 145 21,690 Negotiable certificates of deposit 744 - 70 674 Total available-for-sale debt securities $ 501,402 $ 201 $ 50,789 $ 450,814 December 31, 2022 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,801 $ - $ 4,667 $ 32,134 Obligations of state and political subdivisions 250,244 90 29,552 220,782 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 93,577 - 13,170 80,407 Collateralized mortgage obligations - commercial 3,649 - 320 3,329 Mortgage-backed securities 23,332 1 2,670 20,663 Private collateralized mortgage obligations 80,648 - 8,141 72,507 Corporate debt securities 33,630 - 2,958 30,672 Asset-backed securities 15,287 5 351 14,941 Negotiable certificates of deposit 744 - 88 656 Total available-for-sale debt securities $ 537,912 $ 96 $ 61,917 $ 476,091 Except for securities of U.S. government and government-sponsored agencies, there were no securities of any individual issuer that exceeded 10.0% December 31, 2023 2022 Investment securities with a carrying value of $326.9 million at December 31, 2023 December 31, 2022 December 31, 2023 2022 The following table presents the maturity information of FNCB’s available-for-sale debt securities at December 31, 2023 may not not December 31, 2023 Amortized Fair (in thousands) Cost Value Available -for-sale debt securities: Amounts maturing in: One year or less $ 16,143 $ 15,954 After one year through five years 80,109 75,005 After five years through ten years 90,632 78,161 After ten years 105,948 95,813 Collateralized mortgage obligations 167,930 147,745 Mortgage-backed securities 18,872 16,446 Asset-backed securities 21,768 21,690 Total $ 501,402 $ 450,814 The following table presents the gross proceeds received and gross realized gains and losses on the sale and redemption of available-for-sale debt securities for the years ended December 31, 2023 2022 Year Ended December 31, (in thousands) 2023 2022 Available-for-sale debt securities: Gross proceeds received on sales $ 10,394 $ 14,004 Gross realized gains on sales 252 78 Gross realized losses on sales - (301 ) The following tables present the number, fair value and gross unrealized losses of available-for-sale debt securities in an unrealized loss position at December 31, 2023 2022 December 31, 2023 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries - $ - $ - 17 $ 33,177 $ 3,675 17 $ 33,177 $ 3,675 Obligations of state and political subdivisions 1 2,121 16 193 195,153 20,421 194 197,274 20,437 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential - - - 42 74,207 13,198 42 74,207 13,198 Collateralized mortgage obligations - commercial - - - 3 3,386 227 3 3,386 227 Mortgage-backed securities 1 3,800 54 12 12,552 2,376 13 16,352 2,430 Private collateralized mortgage obligations 3 5,670 131 52 58,846 6,707 55 64,516 6,838 Corporate debt securities 1 1,467 33 29 29,819 3,736 30 31,286 3,769 Asset-backed securities 2 3,482 15 10 9,660 130 12 13,142 145 Negotiable certificates of deposit - - - 3 674 70 3 674 70 Total 8 $ 16,540 $ 249 361 $ 417,474 $ 50,540 369 $ 434,014 $ 50,789 December 31, 2022 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries - $ - $ - 17 $ 32,134 $ 4,667 17 $ 32,134 $ 4,667 Obligations of state and political subdivisions 128 146,932 12,751 94 69,872 16,801 222 216,804 29,552 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 16 26,826 3,407 26 53,581 9,763 42 80,407 13,170 Collateralized mortgage obligations - commercial 2 1,911 94 1 1,418 226 3 3,329 320 Mortgage-backed securities 7 8,569 219 7 11,998 2,451 14 20,567 2,670 Private collateralized mortgage obligations 29 27,705 1,213 28 42,819 6,928 57 70,524 8,141 Corporate debt securities 18 21,325 1,805 11 9,347 1,153 29 30,672 2,958 Asset-backed securities 5 7,295 179 5 3,988 172 10 11,283 351 Negotiable certificates of deposit - - - 3 656 88 3 656 88 Total 205 $ 240,563 $ 19,668 192 $ 225,813 $ 42,249 397 $ 466,376 $ 61,917 Evaluation for Credit Impairment - Available-for-Sale Debt Securities 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-related factors. At December 31, 2023, December 31, 2023, first not not not not no may December 31, 2023. not not December 31, 2023. Equity Securities Included in equity securities with readily determinable fair values at December 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 years ended December 31, 2023 2022 Year Ended December 31, (in thousands) 2023 2022 Net loss recognized on equity securities $ (1,601 ) $ (34 ) Less: net (loss) gain recognized on equity securities sold/acquired (278 ) 118 Unrealized loss recognized on equity securities $ (1,323 ) $ (152 ) Equity Securities and Equity Securities without Readily Determinable Fair Value At December 31, 2023 December 31, 2022 not third December 31, 2023 2022 no December 31, 2023 December 31, 2022 Restricted Stock The following table presents FNCB's investment in restricted securities at December 31, 2023 2022 no December 31, 2023 2022 December 31, (in thousands) 2023 2022 Stock in Federal Home Loan Bank of Pittsburgh $ 8,804 $ 8,535 Stock in Atlantic Community Bankers Bank 10 10 Total restricted securities, at cost $ 8,814 $ 8,545

Note 4 - Loans and Leases

Note 4 - Loans and Leases	12 Months Ended
	Dec. 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 December 31, 2023 2022. 2016 13, December 31, 2023, not December 31, 2023 2022, December 31, (in thousands) 2023 2022 Residential real estate $ 245,282 $ 250,221 Commercial real estate 408,135 376,976 Construction, land acquisition and development 59,876 66,555 Commercial and industrial 183,794 272,024 Commercial equipment financing 163,605 - Consumer 85,730 92,612 State and political subdivisions 73,843 64,955 Total loans and leases, gross 1,220,265 1,123,343 Unearned income - (810 ) Net deferred origination fees - 1,784 Allowance for credit losses (11,986 ) (14,193 ) Loans and leases, net $ 1,208,279 $ 1,110,124 In 2021, 1st October 1, 2023, 1 st 1 st December 31, 2023, October 1, 2023, December 31, 2022. December 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 12, For information about credit concentrations within FNCB’s loan portfolio, refer to Note 13, FNCB originates 1 4 2023, third 1 4 1 4 December 31, 2023 2023, 1 4 1 4 December 31, 2022 2023 2022 December 31, 2023 1 4 December 31, 2022 1 4 The unpaid principal balance of loans serviced for others, including residential mortgages and SBA-guaranteed loans were $75.8 December 31, 2023 2022 FNCB does not FNCB provides for loan and lease losses based on the consistent application of its documented ACL methodology. Loan and lease losses are charged to the ACL and recoveries are credited to it. Additions to the ACL are provided by charges against income based on various factors which, in management’s judgement, deserve current recognition of estimated probable losses. Loan and lease losses are charged-off in the period the loans, or portions thereof, are deemed uncollectible. Generally, FNCB will record a loan charge-off (including a partial charge-off) to reduce a loan to the estimated recoverable amount based on its methodology detailed below. Management regularly reviews the loan portfolio and makes adjustments for loan losses in order to maintain the ACL in accordance with GAAP. The ACL consists primarily of the following two ( 1 Specific allowances are established for loans and loan relationships in excess of $100 thousand, that do not no not ( 2 General allowances are established for loan losses on a pool basis for loans that are collectively evaluated for impairment. FNCB divides its portfolio into the previously defined seven For additional information about FNCB's ACL methodology, see Note 2, Management evaluates the credit quality of the loan portfolio on an ongoing basis and performs a formal review of the adequacy of the ACL on a quarterly basis. This evaluation is inherently subjective, as it requires material estimates that may may may may Credit Risk Profiles – Commercial Loans Management continuously monitors and evaluates the credit quality of FNCB’s commercial loans and leases by regularly reviewing certain credit quality indicators. Management utilizes credit risk ratings as the key credit quality indicator for evaluating the credit quality of FNCB’s loan and lease receivables. FNCB’s commercial loan classification and credit grading processes are part of the lending, underwriting, and credit administration functions to ensure an ongoing assessment of credit quality. FNCB maintains a formal, written loan classification and credit grading system that includes a discussion of the factors used to assign appropriate classifications of credit grades to loans. The risk grade groupings provide a mechanism to identify risk within the loan portfolio and provide management and the board of directors with periodic reports by risk category. The process also identifies groups of loans that warrant the special attention of management. Accurate and timely loan classification and credit grading is a critical component of loan portfolio management. Loan officers are required to review their loan portfolio risk ratings regularly for accuracy. In addition, the credit risk ratings play an important role in the loan review function, as well as the establishment and evaluation of the provision for credit losses and the ACL. The loan review function uses the same risk rating system in the loan review process. Quarterly, FNCB engages an independent third FNCB’s loan rating system assigns a degree of risk to commercial loans based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. Management analyzes these non-homogeneous loans individually by grading the loans as to credit risk and probability of collection for each type of loan. Commercial and industrial loans include commercial indirect auto loans which are not not 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. This analysis is performed on a quarterly basis using the following definitions for risk ratings: Pass – Assets rated 1 5 no 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, and commercial and municipal indirect auto loans are monitored on a pool basis due to their homogeneous nature. Loans that are delinquent 90 The following tables presents the credit risk profile of loans and leases summarized by portfolio segment and year of origination at December 31, 2023 Credit Risk Profiles For Year Ended December 31, 2023 Term Loans By Origination Fiscal Year Total (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Commercial real estate Risk rating Pass $ 35,520 $ 99,392 $ 75,005 $ 38,562 $ 66,065 $ 71,664 $ 7,102 $ 393,310 Special mention - - 4,703 99 27 4,552 1,776 11,157 Substandard 156 287 497 - - 2,728 - 3,668 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial real state 35,676 99,679 80,205 38,661 66,092 78,944 8,878 408,135 Construction, land acquisition and development Risk rating Pass 14,027 18,832 24,815 208 323 893 594 59,692 Special mention - - 184 - - - - 184 Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total construction, land acquisition and development 14,027 18,832 24,999 208 323 893 594 59,876 Commercial and industrial Risk rating Pass 42,104 20,644 22,898 9,522 10,730 10,098 55,939 171,935 Special mention 493 19 318 595 24 137 4,108 5,694 Substandard 45 2,588 - 1,200 - 211 2,121 6,165 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial and industrial 42,642 23,251 23,216 11,317 10,754 10,446 62,168 183,794 Commercial equipment financing Risk rating Pass 94,967 63,807 3,711 - - - - 162,485 Special mention 628 15 - - - - - 643 Substandard 342 135 - - - - - 477 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial equipment financing 95,937 63,957 3,711 - - - - 163,605 State and political subdivisions Risk rating Pass 16,025 11,659 21,606 2,389 15,852 4,279 2,033 73,843 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total state and political subdivisions 16,025 11,659 21,606 2,389 15,852 4,279 2,033 73,843 Credit Risk Profiles - Other Loans Residential real estate Performing 11,878 41,104 76,574 37,162 11,748 42,181 23,387 244,034 Non-performing - 67 142 - 229 699 111 1,248 Total residential real estate 11,878 41,171 76,716 37,162 11,977 42,880 23,498 245,282 Consumer Performing 27,180 30,098 18,994 3,060 1,609 4,401 35 85,377 Non-performing - 89 72 22 123 47 - 353 Total consumer 27,180 30,187 19,066 3,082 1,732 4,448 35 85,730 Total loans and leases $ 243,365 $ 288,736 $ 249,519 $ 92,819 $ 106,730 $ 141,890 $ 97,206 $ 1,220,265 The following table presents gross charge-offs by portfolio segment and year of origination at December 31, 2023: Gross Charge-Offs by Origination Year For the Year Ended December 31, 2023 (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Total Residential real estate $ - $ 63 $ - $ - $ - $ 4 $ - $ 67 Commercial real estate - - - - - - - - Construction land acquisition and development - - - - - - - - Commercial and industrial 284 108 - - - - 104 496 Commercial equipment financing 309 316 4 - - - - 629 Consumer 67 1,205 765 22 22 68 - 2,149 State and political subdivision loans - - - - - - - - Total gross charge-offs $ 660 $ 1,692 $ 769 $ 22 $ 22 $ 72 $ 104 $ 3,341 The following table presents the recorded investment in loans and leases receivable by major category and credit and credit quality indicators at December 31, 2022, 2016.13: Credit Quality Indicators December 31, 2022 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 43,188 $ 434 $ 99 $ - $ - $ 43,721 $ 205,887 $ 613 $ 206,500 $ 250,221 Commercial real estate 367,866 7,082 2,028 - - 376,976 - - - 376,976 Construction, land acquisition and development 62,965 797 - - - 63,762 2,793 - 2,793 66,555 Commercial and industrial 260,358 829 8,875 - - 270,062 1,962 - 1,962 272,024 Consumer - - - - - - 92,251 361 92,612 92,612 State and political subdivisions 64,955 - - - - 64,955 - - - 64,955 Total $ 799,332 $ 9,142 $ 11,002 $ - $ - $ 819,476 $ 302,893 $ 974 $ 303,867 $ 1,123,343 The following table summarizes activity in the ACL by major category for the years ended December 31, 2023 Allowance for Credit Losses by Loan Category December 31, 2023 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Commercial Equipment Financing Consumer State and Political Subdivisions Unallocated Total Allowance for credit losses: Beginning balance, January 1, 2023 $ 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 ) Reclassification (1) - - - (2,390 ) 2,390 - - - - Charge-offs (67 ) - - (496 ) (629 ) (2,149 ) - - (3,341 ) Recoveries - 495 - 148 - 1,247 - - 1,890 Provisions (credits) 37 (243 ) (660 ) 1,049 1,368 343 (14 ) - 1,880 Ending balance, December 31, 2023 $ 1,157 $ 2,831 $ 1,154 $ 2,198 $ 3,129 $ 1,118 $ 399 $ - $ 11,986 Specific reserve $ - $ 51 $ - $ - $ 70 $ - $ - $ - $ 121 General reserve $ 1,157 $ 2,780 $ 1,154 $ 2,198 $ 3,059 $ 1,118 $ 399 $ - $ 11,865 Loans and leases receivable: Individually evaluated for impairment $ 830 $ 2,663 $ - $ 104 $ 308 $ 337 $ - $ - $ 4,242 Collectively evaluated for impairment 244,452 405,472 59,876 183,690 163,297 85,393 73,843 - 1,216,023 Total loans and leases, gross at December 31, 2023 $ 245,282 $ 408,135 $ 59,876 $ 183,794 $ 163,605 $ 85,730 $ 73,843 $ - $ 1,220,265 ( 1 1 st 1 st October 1, 2023, The following table summarizes activity in the ALLL for the year ending December 31, 2022, December 31, 2022, 2016 13. Allowance for Loan and Lease Losses by Loan Category December 31, 2022 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Consumer State and Political Subdivisions Unallocated Total Allowance for credit losses: Beginning balance, January 1, 2022 $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Charge-offs (3 ) - - (69 ) (1,234 ) - - (1,306 ) Recoveries 3 293 10 30 785 - - 1,121 Provisions (credits) 134 (630 ) 345 1,468 597 48 - 1,962 Ending balance, December 31, 2022 $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 Specific reserve $ 17 $ 15 $ - $ 2 $ - $ - $ - $ 34 General reserve $ 2,198 $ 4,178 $ 747 $ 4,097 $ 1,307 $ 503 $ 1,129 $ 14,159 Loans and leases receivable: Individually evaluated for impairment $ 1,472 $ 5,766 $ - $ 362 $ - $ - $ - $ 7,600 Collectively evaluated for impairment 248,749 371,210 66,555 271,662 92,612 64,955 - 1,115,744 Total loans and leases, gross at December 31, 2022 $ 250,221 $ 376,976 $ 66,555 $ 272,024 $ 92,612 $ 64,955 $ - $ 1,123,343 The following table presents the amortized cost of collateral-dependent loans and leases by portfolio segment and type of collateral as of December 31, 2023: December 31, 2023 Type of Collateral (in thousands) Residential Real Estate Commercial Real Estate Business Assets Total Loans and leases: Residential real estate $ 830 $ - $ - $ 830 Commercial real estate - 2,663 - 2,663 Construction, land acquisition and development - - - - Commercial and industrial - - - - Commercial equipment financing - - 308 308 Consumer - - - - State and political subdivisions - - - - Total collateral dependent loans and leases $ 830 $ 2,663 $ 308 $ 3,801 The following tables present the delinquency status of past due and non-accrual loans and leases at December 31, 2023 2022 December 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 $ 580 $ - $ 1,248 $ 1,828 $ 243,454 $ 245,282 Commercial real estate 117 - 3,113 3,230 404,905 408,135 Construction, land acquisition and development - - - - 59,876 59,876 Commercial and industrial 211 - 148 359 183,435 183,794 Commercial equipment financing 1,811 - 477 2,288 161,317 163,605 Consumer 1,095 38 352 1,485 84,245 85,730 State and political subdivisions - - - - 73,843 73,843 Total loans and leases $ 3,814 $ 38 $ 5,338 $ 9,190 $ 1,211,075 $ 1,220,265 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 December 31, 2023 December 31, 2022 six no may may 90 90 December 31, 2023 December 31, 2022, third Total non-accrual loans, with balances less than the $100 31, 2023 31, 2022. The following tables present a distribution of the recorded investment, unpaid principal balance and the related allowance for FNCB’s impaired loans, which have been analyzed for impairment under ASC 310, 31, 2022, 2016 13 not not 450. December 31, 2022 Recorded Unpaid Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 431 $ 509 $ - Commercial real estate 1,071 1,339 - Construction, land acquisition and development - - - Commercial and industrial 218 218 - Consumer - - - State and political subdivisions - - - Total impaired loans with no related allowance recorded 1,720 2,066 - With a related allowance recorded: Residential real estate 1,041 1,041 17 Commercial real estate 4,695 4,695 15 Construction, land acquisition and development - - - Commercial and industrial 144 362 2 Consumer - - - State and political subdivisions - - - Total impaired loans with a related allowance recorded 5,880 6,098 34 Total of impaired loans: Residential real estate 1,471 1,550 17 Commercial real estate 5,766 6,034 15 Construction, land acquisition and development - - - Commercial and industrial 363 580 2 Consumer - - - State and political subdivisions - - - Total impaired loans $ 7,600 $ 8,164 $ 34 The following table presents the average balance and interest income by loan segment recognized on impaired loans for the year ended December 31, 2022: 2022 Average Interest (in thousands) Balance Income (1) Residential real estate $ 1,640 $ 65 Commercial real estate 6,614 251 Construction, land acquisition and development - - Commercial and industrial 482 19 Consumer - - State and political subdivisions - - Total impaired loans $ 8,736 $ 335 ( 1 The additional interest income that would have been earned on non-accrual and restructured loans had these loans performed in accordance with their original terms approximated to $175 thousand for year ended December 31, 2022. Loan Modifications to Borrowers Experiencing Financial Difficulty ASU 2022 02 no There was one December 31, 2023. 12 December 31, 2022. Residential Real Estate Loan Foreclosures There were three residential real estate loans with an aggregate recorded investment of $202 thousand that were in the process of foreclosure at December 31, 2023 December 31, 2022 not December 31, 2023 2022.

Note 5 - Bank Premises and Equi

Note 5 - Bank Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 5 The following table summarizes bank premises and equipment at December 31, 2023 2022 December 31, (in thousands) 2023 2022 Land $ 2,930 $ 2,930 Buildings and improvements 14,416 14,408 Furniture, fixtures and equipment 11,216 11,048 Leasehold improvements 3,328 3,328 Total 31,890 31,714 Accumulated depreciation (17,344 ) (16,098 ) Net $ 14,546 $ 15,616 Depreciation and amortization expense of premises and equipment amounted to $1.3 million for 2023 million for 2022.

Note 6 - Other Assets

Note 6 - Other Assets	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Assets Disclosure [Text Block]	Note 6 The following table summarizes the major components of other assets at December 31, 2023 2022 December 31, (in thousands) 2023 2022 Investment in low-income housing tax credit program $ 11,014 $ 11,014 Right of use assets 2,933 3,226 Mortgage servicing rights 175 254 Interest rate swaps 1,919 1,946 Net deferred tax assets 14,579 16,827 Equity securities without readily determined fair value 500 500 Repossessed assets 420 - Other assets 10,003 9,238 Total $ 41,543 $ 43,005

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 7 The following table summarizes deposits by major category at December 31, 2023 2022 December 31, (in thousands) 2023 2022 Demand (non-interest bearing) $ 285,548 $ 305,850 Interest-bearing: Interest-bearing demand 754,296 808,497 Savings 130,957 148,426 Time ($250,000 and over) 53,319 24,902 Other time 304,862 132,972 Total interest-bearing 1,243,434 1,114,797 Total deposits $ 1,528,982 $ 1,420,647 Included in other time deposits were brokered deposits of $148.7 million at December 31, 2023 December 31, 2022. The aggregate amount of deposits reclassified as loans was $75 thousand at December 31, 2023 December 31, 2022. 2023 2022, The following table summarizes scheduled maturities of time deposits, including certificates of deposit and individual retirement accounts, at December 31, 2023 : $250,000 Other (in thousands) and Over Time Deposits Total 2024 $ 52,653 $ 208,053 $ 260,706 2025 666 59,190 59,856 2026 - 15,303 15,303 2027 - 12,093 12,093 2028 - 10,223 10,223 Total $ 53,319 $ 304,862 $ 358,181

Note 8 - Borrowed Funds

Note 8 - Borrowed Funds	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 8 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 $506.2 million at December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2023 2022 December 31, 2023 December 31, 2022, December 31, 2023. Advances through the Federal Reserve Bank Discount Window generally include short-term advances which are fully collateralized by certain pledged loans under the Federal Reserve Bank's Borrower-in-Custody ("BIC") program. At December 31, 2023, December 31, 2023 2022. December 31, 2023, March 12, 2023, December 31, 2023, January 24, 2024, March 11, 2024. The following tables present borrowings, by type, outstanding at December 31, 2023 2022. As of and for the Year Ended December 31, 2023 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term $ 148,962 $ 109,979 $ 148,962 4.78 % 5.01 % FHLB of Pittsburgh advances - overnight 16,000 69,792 196,900 5.20 5.68 Federal Reserve discount window BIC advances - 85 - 4.98 - Federal Reserve discount window BTFP advances 25,000 1,164 25,000 4.89 4.89 Junior subordinated debentures 10,310 10,310 10,310 7.02 7.32 As of and for the Year Ended December 31, 2022 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term $ 32,650 $ 5,830 $ 32,650 4.51 % 4.45 % FHLB of Pittsburgh advances - overnight 139,400 93,309 170,350 2.56 4.45 Federal Reserve discount window BIC advances - 66 - 3.77 - Junior subordinated debentures 10,310 10,310 10,310 3.47 6.44 On December 14, 2006, December 15, 2036. Issuing Trust. The proceeds from the issue were invested in $10.3 million, 7.02% Junior Subordinated Debentures (the “Debentures”) issued by FNCB. The interest rate on the Trust Securities and the Debentures resets quarterly to 3 2023 2022 twenty December 15, 2011. December 31, 2023 2022 December 31, 2023 2022 December 31, 2023 2022 The following table presents the contractual maturities of borrowed funds at December 31, 2023 (in thousands) December 31, 2023 2024 $ 118,850 2025 29,567 2026 5,000 2027 22,357 2028 14,188 2029 and thereafter 10,310 Total $ 200,272

Note 9 - Derivative and Hedging

Note 9 - Derivative and Hedging Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 9. Risk Management Objective of Using Derivatives FNCB is exposed to certain risks arising from both its business operations and economic conditions. It principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. FNCB manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, FNCB enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future unknown and uncertain cash amounts, the value of which are determined by interest rates. Derivative financial instruments are used to manage differences in the amount, timing, and duration of known or expected cash payments primarily related to FNCB's borrowings. FNCB's existing credit derivatives result from loan participations arrangements, therefore, are not Cash Flow Hedges of Interest Rate Risk FNCB's objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, FNCB primarily uses interest rate swaps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in exchange for FNCB making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount, such derivatives were used to hedge the variable cash flows associated with forecasted issuances of debt in 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 loss 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 Fair Value Hedges of Interest Rate Risk FNCB is exposed to changes in the fair value of pools of fixed-rate assets due to changes in benchmark interest rates. FNCB uses interest rate swaps to manage its exposure to changes in fair value on these instruments attributable to changes in the designated benchmark interest rate. Interest rate swaps designated as fair value hedges involve the payment of fixed-rate amounts to a counterparty in exchange for FNCB receiving variable-rate payments over the life of the agreements without the exchange of the underlying notional amount. For derivatives designated and that qualify as fair value hedges, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in interest income. The following table presents amounts recorded in the consolidated statements of financial condition related to the carrying amount and cumulative basis adjustment for fair value hedges at December 31, 2023: Carrying Amount of the Hedged Assets (Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets (Liabilities) December 31, December 31, (in thousands) 2023 2022 2023 2022 Line Item in the Statement of Financial Condition in Which the Hedged Item is Included Fixed Rate Loans (1) $ 35,549 - $ 549 - Total $ 35,549 - $ 549 - (1) These amounts include the amortized cost basis of closed portfolios of fixed rate loans used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At December 31, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $90.0 million; the cumulative basis adjustments associated with these hedging relationships was $549 thousand; and the amounts of the designated hedged items were $35 million. There were no such hedging relationships at December 31, 2022. Non-designated Hedges Derivatives not not third not not not not Fair Values of Derivative Instruments on the Balance Sheet The following table presents the fair value of FNCB's derivative financial instruments and the classification on the consolidated statements of financial condition at December 31, 2023 December 31, 2022 Derivative Assets Derivative Liabilities As of December 31, 2023 As of December 31, 2022 As of December 31, 2023 As of 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 Interest rate products $ 10,000 Other assets $ 650 Other assets $ 1,173 $ 85,000 Other liabilities $ 1,253 Other liabilities $ - Total derivatives designated as hedging instruments 650 1,173 1,253 - Derivatives not designated as hedging instruments Interest rate swaps $ 38,828 Other assets 1,438 Other assets 931 $ 38,828 Other liabilities 1,438 Other liabilities 931 Risk participation transaction $ 13,672 - - - - Total derivatives not designated as hedging instruments 1,438 931 1,438 931 Net Derivatives on the Balance Sheet 2,088 2,104 2,691 931 Gross amounts not offset in the Statement of Financial Position Financial instruments - - - - Cash collateral (1) - 1,946 - - Net derivative amounts $ 2,088 $ 158 $ 2,691 $ 931 ( 1 not Effect of Fair Value and Cash Flow Hedge Accounting on Accumulated Other Comprehensive Income The following table presents the effect of fair value and cash flow hedge accounting on accumulated other comprehensive income as of December 31, 2023 2022 not Year Ended December 31, 2023 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ (1,513 ) $ (1,513 ) $ - Interest expense $ 302 $ 302 $ - Total $ (1,513 ) $ (1,513 ) $ - $ 302 $ 302 $ - Year Ended December 31, 2022 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 46 $ 46 $ - Interest expense $ 176 $ 176 $ - Total $ 46 $ 46 $ - $ 176 $ 176 $ - Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Income The following table presents the effect of the FNCB's derivative financial instruments on the consolidated statements of income for the years ended December 31, 2023 2022 Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Year Ended December 31, 2023 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 $ 302 $ 176 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 302 176 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 302 176 Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component - - Effect of Derivatives Not Derivative financial instruments that are not no December 31, 2023 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 December 31, 2023 December 31, 2023. December 31, 2022, not

Note 10 - Benefit Plans

Note 10 - Benefit Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 10 The Bank has a defined contribution profit sharing plan (“Profit Sharing Plan”) which includes the provision under section 401 “401 401 may 2023 2022 401 2023 2022 The Bank has an unfunded non-qualified deferred compensation plan covering all eligible Bank officers and directors as defined by the plan. This plan permits eligible participants to elect to defer a portion of their compensation. Elective deferred compensation and accrued earnings, included in other liabilities in the accompanying consolidated statements of financial condition, aggregated to $1.1 million and $1.3 million at December 31, 2023 December 31, 2022 The Bank has a Supplemental Executive Retirement Plan (“SERP”) for a select group of management or highly compensated employees within the meaning of Sections 201 2 301 3 401 1 1974. 2023 2022 December 31, 2023 December 31, 2022

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11. The following table summarizes the current and deferred amounts of the provision for income tax expense (benefit) for each of the two December 31, 2023 2022 For the Year Ended December 31, (in thousands) 2023 2022 Current tax provision Federal $ 2,785 $ 4,569 State 101 77 Total current tax provision 2,886 4,646 Deferred tax expense (benefit) Federal 23 (502 ) State (152 ) - Total deferred tax benefit (129 ) (502 ) Total tax expense $ 2,757 $ 4,144 The following table presents a reconciliation between the effective income tax expense and the income tax expense that would have been provided at the federal statutory tax rate of 21.0% for the years ended December 31, 2023 December 31, 2022 For the Year Ended December 31, 2023 2022 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 3,305 21.00 % $ 5,164 21.00 % Add (deduct): Tax effects of tax free interest income (819 ) (5.20 )% (874 ) (3.55 )% Non-deductible interest expense 408 2.59 % 85 0.35 % Bank-owned life insurance (158 ) (1.00 )% (206 ) (0.84 )% Other items, net 21 0.13 % (25 ) (0.11 )% Income tax provision $ 2,757 17.52 % $ 4,144 16.85 % The following table summarizes the components of net deferred tax assets at December 31, 2023 2022 December 31, (in thousands) 2023 2022 Allowance for credit losses $ 2,814 $ 3,180 Deferred compensation 756 650 Lease liability 672 736 Other real estate owned valuation 72 72 Employee benefits 22 352 Accrued interest 7 7 Deferred income 5 29 Derivative liabilities 54 - Unrealized holding losses on securities available-for-sale 10,624 12,982 Unrealized holding losses on equity securities 278 32 Other deferred tax assets 184 - Gross deferred tax assets 15,488 18,040 Deferred loan origination costs (149 ) (137 ) Right of use asset (616 ) (677 ) Derivative assets - (215 ) Mortgage servicing rights (37 ) (53 ) Depreciation (107 ) (130 ) Gross deferred tax liabilities (909 ) (1,213 ) Net deferred tax assets $ 14,579 $ 16,827 Management evaluates the carrying amount of its deferred tax assets on a quarterly basis, or more frequently if necessary, in accordance with guidance set forth in ASC Topic 740 not not 31, 2023 December 31, 2023 December 31, 2022

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 12. In conducting its business, FNCB has engaged in, and intends to continue to engage in, banking and financial transactions with directors, executive officers and their related parties. FNCB has granted loans, letters of credit and lines of credit to directors, executive officers and their related parties. The following table summarizes the changes in the total amounts of such outstanding loans, advances under lines of credit, net of any participations sold, as well as repayments during the years ended December 31, 2023 2022 For the Year Ended December 31, (in thousands) 2023 2022 Balance January 1, $ 79,144 $ 71,437 Additions, new loans and advances 229,481 96,978 Repayments (229,298 ) (89,271 ) Balance December 31, $ 79,327 $ 79,144 Advances and repayments on commercial lines of credit to related parties are presented gross in the above table. At December 31, 2023 2022 not Deposits from directors, executive officers and their related parties held by the Bank at December 31, 2023 2022 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 2022 31, 2023 2022

Note 13 - Commitments, Continge

Note 13 - Commitments, Contingencies and Concentrations	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13. Leases FNCB is obligated under operating leases for certain bank branches, office space, automobiles and equipment. Operating lease right of use ("ROU") assets represent FNCB's right to use an underlying asset during the lease term and operating liabilities represent its obligation to make lease payments under the lease agreement. ROU assets and operating lease liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents FNCB's incremental borrowings rate at the commencement date. ROU assets are included in other assets and operating lease liabilities are included in other liabilities in the consolidated statements of financial condition. ROU assets and lease liabilities were $2.9 million and $3.2 million, respectively, at December 31, 2023 December 31, 2022 Operating lease expense associated with bank branches and office space is included in occupancy expense, while operating lease expense associated with automobiles and office equipment is included in equipment expense in the consolidated statements of income. Total rental expense under leases amounted to $408 thousand and $391 thousand, respectively, at December 31, 2023 2022 The following table summarizes the maturity of remaining operating lease liabilities as of December 31, 2023 (in thousands) December 31, 2023 2024 $ 417 2025 388 2026 387 2027 388 2028 370 2029 and thereafter 1,901 Total lease payments 3,851 Less: imputed interest 649 Present value of operating lease liabilities $ 3,202 The following table presents other information related to FNCB's operating leases: (dollars in thousands) December 31, 2023 December 31, 2022 Weighted-average remaining lease term (in years) 10.7 9.9 Weighted-average discount rate 3.26 % 3.33 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 423 $ 402 Commitments On October 1, 2022, 42 1986, fourth 2022, 2023, December 31, 2023, 6 Financial Instruments with unfunded commitments FNCB is a party to financial instruments with unfunded commitments risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit that involve varying degrees of credit, interest rate or liquidity risk in excess of the amount recognized in the consolidated statements of financial condition. FNCB ’s exposure to credit loss from nonperformance by the other party to the financial instruments for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The following table summarizes financial instruments whose contract amounts represent credit risk at December 31, 2023 2022 : December 31, (in thousands) 2023 2022 Commitments to extend credit $ 335,032 $ 301,300 Standby letters of credit 16,908 17,923 In order to provide for probable losses inherent in these instruments, FNCB established reserves for unfunded commitments of $1.4 million and $949 thousand at December 31, 2023 2022 2023 2022. Commitments to extend credit are agreements to lend to customers in accordance with contractual provisions. These commitments usually are for specific periods or contain termination clauses and may not Letters of credit and financial guarantees are agreements whereby FNCB guarantees the performance of a customer to a third may ’s evaluation of the creditworthiness of each customer. The credit exposure assumed in issuing letters of credit is essentially equal to that in other lending activities. Federal Home Loan Bank — Mortgage Partnership Finance (“MPF”) Program Under a secondary market loan servicing program with the FHLB, FNCB, in exchange for a monthly fee, provides a credit enhancement guarantee to the FHLB for foreclosure losses in excess of a defined First Loss Account (“FLA”) balance, up to specified amounts. At December 31, 2023 first December 31, 2023 no December 31, 2023 2022 Concentrations of Credit Risk Cash Concentrations: The Bank maintains cash balances at several correspondent banks. FNCB engages in a primary correspondent banking relationship with PNC Bank. At December 31, 2023 2022 no $250 December 31, 2023 2022 Loan and Lease Concentrations: FNCB attempts to limit its exposure to concentrations of credit risk by diversifying its loan and lease portfolios and closely monitoring any concentrations of credit risk. The commercial real estate and construction, land acquisition and development portfolios comprised $468.0 million, or 38.4% of total outstanding loans and leases at December 31, 2023 December 31, 2022. Northeastern Pennsylvania December 31, 2023 December 31, 2022. FNCB considers an industry concentration within the loan portfolio to exist if the aggregate loan balance outstanding for that industry exceeds 25.0% ’s loan portfolio by industry at December 31, 2023 2022 December 31, 2023 December 31, 2022 % of % of (in thousands) Amount Gross Loans Amount Gross Loans General freight trucking $ 48,477 3.97 % $ 25,052 2.23 % Retail space/shopping centers 58,517 4.80 % 54,461 4.85 % 1-4 family residential investment properties 119,393 9.78 % 113,746 10.13 % Litigation FNCB has been subject to tax audits, and is also a party to routine litigation involving various aspects of its business, such as employment practice claims, workers compensation claims, claims to enforce liens, condemnation proceedings on properties in which FNCB holds security interests, claims involving the making and servicing of real property loans and other issues incident to its business, none

Note 14 - Stock Compensation Pl

Note 14 - Stock Compensation Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 14. FNCB had a Long-Term Incentive Compensation Plan (“LTIP”) for directors, executive officers and key employees that authorized 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 units, performance units and performance shares. During the years ended December 31, 2023 2022, no December 31, 2023 2022, December 31, 2023 2022, On March 22, 2023, . May 17, 2023. On July 3, 2023, ten July 3, 2023. In addition, on July 3, 2023, twenty-two July 3, 2023. At December 31, 2023, The following table summarizes the activity related to FNCB ’s unvested restricted stock awards during the years ended December 31, 2023 2022 For the Years Ended December 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 (6,232 ) 7.87 (5,503 ) 8.17 Shares vested (58,425 ) 8.01 (54,689 ) 7.38 Total outstanding, end of period 261,753 $ 7.89 185,965 $ 8.22

Note 15 - Regulatory Matters

Note 15 - Regulatory Matters	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 15. FNCB’s ability to pay dividends to its shareholders, or repurchase shares of its common stock, is largely dependent on the Bank’s ability to pay dividends to FNCB. Bank regulations limit the amount of dividends that may may 2023 2022 31, 2023 2022, December 31, 2023 2022 December 31, 2023 January 24, 2024, March 15, 2024 March 1, 2024 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 that as of December 31, 2023 Current quantitative measures established by regulation to ensure capital adequacy require FNCB Bank to maintain minimum amounts and ratios (set forth in the table below) of Total capital, Tier I capital, and Tier I common equity (as defined in the regulations) to risk-weighted assets (as defined), and of Tier I capital (as defined) to average assets (as defined). The following tables present summary information regarding the Bank’s risk-based capital and related ratios at December 31, 2023 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 December 31, 2023 Total capital (to risk-weighted assets) $ 175,296 12.66 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 161,896 11.69 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 161,896 11.69 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 161,896 8.76 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,384,710 Total average assets 1,848,752 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 16 - Fair Value Measuremen

Note 16 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 16. In determining fair value, FNCB uses various valuation approaches, including market, income and cost approaches. Accounting standards establish a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability, which are developed based on market data obtained from sources independent of FNCB. Unobservable inputs reflect FNCB ’s knowledge about the assumptions the market participants would use in pricing an asset or liability, which are developed based on the best information available in the circumstances. The fair value hierarchy gives the highest priority to unadjusted quoted market prices in active markets for identical assets or liabilities (Level 1 3 A financial asset or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is broken down into three ● Level 1 valuation is based upon unadjusted quoted market prices for identical instruments traded in active markets; ● Level 2 r instruments traded in markets that are not ● Level 3 ologies including discounted cash flow models and similar techniques that use significant assumptions not A description of the valuation methodologies used for assets recorded at fair value, and for estimating fair value of financial instruments not Available-for-Sale Debt Securities The estimated fair values for FNCB’s investments in obligations of the U.S. government, obligations of state and political subdivisions, government-sponsored agency CMOs and mortgage-backed securities, private collateralized mortgage obligations, asset-backed securities, negotiable certificates of deposit and certain corporate debt securities are obtained by FNCB from a nationally-recognized pricing service. This pricing service develops estimated fair values by analyzing like securities and applying available market information through processes such as benchmark curves, benchmarking of like securities, sector groupings and matrix pricing (Level 2 may 2 2 not not 2 For those securities for which the inputs used by an independent pricing service were derived from unobservable market information, FNCB evaluated the appropriateness and quality of each price. Management reviewed the volume and level of activity for all classes of securities and attempted to identify transactions which may not may 3 third At December 31, 2023 , FNCB owned four December 31, 2023 not not third 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 are measured at fair value on a recurring basis at December 31, 2023 2022 , and the fair value hierarchy of the respective valuation techniques utilized to determine the fair value: Fair Value Measurements at December 31, 2023 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 33,177 $ - $ 33,177 $ - Obligations of state and political subdivisions 199,796 - 199,796 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 74,207 - 74,207 - Collateralized mortgage obligations - commercial 3,386 - 3,386 - Mortgage-backed securities 16,446 - 16,446 - Private collateralized mortgage obligations 70,151 - 70,151 - Corporate debt securities 31,286 - 24,312 6,974 Asset-backed securities 21,690 - 21,690 - Negotiable certificates of deposit 674 - 674 - Total available-for-sale debt securities 450,814 - 443,840 6,974 Equity securities, at fair value 4,786 4,786 - - Derivative assets 2,088 - 2,088 - Total financial assets $ 457,688 $ 4,786 $ 445,928 $ 6,974 Financial liabilities: Derivative liabilities $ 2,691 $ - $ 2,691 $ - Total financial liabilities $ 2,691 $ - $ 2,691 $ - Fair Value Measurements at December 31, 2022 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 32,134 $ - $ 32,134 $ - Obligations of state and political subdivisions 220,782 - 220,782 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 80,407 - 80,407 - Collateralized mortgage obligations - commercial 3,329 - 3,329 - Mortgage-backed securities 20,663 - 20,663 - Private collateralized mortgage obligations 72,507 - 72,507 - Corporate debt securities 30,672 - 22,736 7,936 Asset-backed securities 14,941 - 14,941 - Negotiable certificates of deposit 656 - 656 - Total available-for-sale debt securities 476,091 - 468,155 7,936 Equity Securities, at fair value 7,717 7,717 - - Derivative assets 2,104 - 2,104 - Total financial assets $ 485,912 $ 7,717 $ 470,259 $ 7,936 Financial liabilities: Derivative liabilities $ 931 $ - $ 931 $ - Total financial liabilities $ 931 $ - $ 931 $ - There were two 3 2 December 31, 2023 one 3 2 December 31, 2022. 3 2, not third The following table presents a reconciliation and statement of operations classification of gains and losses for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3 December 31, 2023 2022 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Year Ended December 31, (in thousands) 2023 2022 Balance at January 1, $ 7,936 $ 12,345 Additions - - Redemptions - (2,066 ) Transfer to Level 2 (853 ) (756 ) Total gains or losses (realized/unrealized): Included in earnings - - Included in other comprehensive income (109 ) (1,587 ) Balance at December 31, $ 6,974 $ 7,936 Assets Measured at Fair Value on a Non-Recurring Basis The following tables present assets and liabilities measured at fair value on a non-recurring basis at December 31, 2023 and additional quantitative information about the valuation techniques and inputs utilized by FNCB to determine fair value. All such assets and liabilities were measured using Level 3 December 31, 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 $ 3,801 $ 121 $ 3,680 Appraisal of collateral Selling costs 10.0% Individually evaluated loans - other 441 - 441 Discounted cash flows Discount rate 0.00% - 16.06% Repossessed assets 420 - 420 Discounted cash flows Discount rate 10.0% The following table presents assets and liabilities measured at fair value on a non-recurring basis at December 31, 2022, 2016 3, 3 December 31, 2022 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Impaired loans - collateral dependent $ 1,902 $ 8 $ 1,894 Appraisal of collateral Selling costs 10.0% Impaired loans - other 5,698 26 5,672 Discounted cash flows Discount rate 3.00% - 10.25% 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 Repossessed assets include business assets and equipment and are recorded at the liquidation value, less estimated cost to sell, obtained from an independent third third Subsequent to acquisition of the assets, the balance may The following table summarizes the estimated fair values of FNCB ’s financial instruments at December 31, 2023 2022 not not not may Fair Value December 31, 2023 December 31, 2022 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and short term investments Level 1 $ 107,868 $ 107,868 $ 41,916 $ 41,916 Available-for-sale debt securities See previous table 450,814 450,814 476,091 476,091 Equity securities Level 1 4,786 4,786 7,717 7,717 Restricted stock Level 2 8,814 8,814 8,545 8,545 Loans held for sale Level 2 - - 60 60 Loans, net Level 3 1,208,279 1,152,257 1,110,124 1,079,266 Accrued interest receivable Level 2 7,085 7,085 5,957 5,957 Servicing rights Level 3 175 570 254 621 Derivative assets Level 2 1,919 2,088 1,946 2,104 Financial liabilities: Deposits Level 2 1,528,982 1,526,672 1,420,647 1,416,272 Borrowed funds Level 2 200,272 200,724 182,360 182,108 Accrued interest payable Level 2 1,355 1,355 171 171 Derivative liabilities Level 2 2,726 2,691 921 931

Note 17 - Earnings Per Share

Note 17 - Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 17. For FNCB, the numerator of both the basic and diluted earnings per share of common stock is net income available to common shareholders. The weighted average number of common shares outstanding used in the denominator for basic earnings per common share is increased to determine the denominator used for diluted earnings per common share by the effect of potentially dilutive common share equivalents utilizing the treasury stock method. December 31, 2023 2022 common stock equivalents reflected in the table above were related entirely to the incremental shares of unvested restricted stock. The following table presents the calculation of both basic and diluted earnings per share of common stock for the years ended December 31, 2023 2022 For the Year Ended December 31, (in thousands, except share data) 2023 2022 Net income $ 12,983 $ 20,445 Basic weighted-average number of common stock outstanding 19,740,493 19,744,477 Plus: common share equivalents 2,125 18,089 Diluted weighted-average number of common stock outstanding 19,742,618 19,762,566 Income per share of common stock: Basic $ 0.66 $ 1.04 Diluted $ 0.66 $ 1.03

Note 18 - Other Comprehensive I

Note 18 - Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 18. The following tables summarize the reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2023 2022 For the year Ended December 31, 2023 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income (Loss) Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (252 ) Net gain (loss) on the sale of available-for-sale securities Taxes 53 Income taxes Net of tax amount $ (199 ) For the year Ended December 31, 2022 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income (Loss) Statements of Income Available-for-sale debt securities: Reclassification adjustment for net losses reclassified into net income $ 223 Net gain (loss) on the sale of available-for-sale securities Taxes (47 ) Income taxes Net of tax amount $ 176 The following table summarizes the changes in accumulated other comprehensive income (loss), net of tax, for the years ended December 31, 2023 2022 : For the Year Ended December 31, (in thousands) 2023 2022 Balance, January 1, $ (48,028 ) $ 6,352 Other comprehensive income (loss) before reclassifications 8,058 (54,556 ) Amounts reclassified from accumulated other comprehensive income (loss) (199 ) 176 Net other comprehensive income (loss) during the period 7,859 (54,380 ) Balance, December 31, $ (40,169 ) $ (48,028 )

Note 19 - Condensed Financial I

Note 19 - Condensed Financial Information - Parent Company Only	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 19. — PARENT COMPANY ONLY The following tables present condensed parent company only financial information: Condensed Statements of Financial Condition December 31, (in thousands) 2023 2022 Assets: Cash $ 15,515 $ 12,779 Investment in statutory trust 464 442 Investment in subsidiary (equity method) 121,742 106,837 Equity securities, at fair value 3,996 6,937 Other assets 3,850 2,409 Total assets $ 145,567 $ 129,404 Liabilities and Shareholders’ Equity: Junior subordinated debentures $ 10,310 $ 10,310 Accrued interest payable 36 31 Other liabilities 622 114 Total liabilities 10,968 10,455 Shareholders’ equity 134,599 118,949 Total liabilities and shareholders’ equity $ 145,567 $ 129,404 Condensed Statements of Income For the Year Ended December 31, (in thousands) 2023 2022 Income: Dividends from subsidiaries $ 10,000 $ 15,000 Interest and dividend income 680 204 (Losses) gains on equity securities (1,611 ) 92 Trust income 22 11 Other income 49 - Total income 9,140 15,307 Expense: Interest on junior subordinated debt 724 358 Merger and acquisition expenses 1,480 - Other operating expenses 536 513 Total expenses 2,740 871 Income before income tax benefit 6,400 14,436 Income tax benefit (616 ) (133 ) Income before equity in undistributed net income of subsidiary 7,016 14,569 Equity in undistributed net income of subsidiary 5,967 5,876 Net income $ 12,983 $ 20,445 Condensed Statements of Cash Flows For the Year Ended December 31, (in thousands) 2023 2022 Cash flows from operating activities: Net income $ 12,983 $ 20,445 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income of subsidiary (5,967 ) (5,876 ) Equity in trust (22 ) (11 ) Loss (gain) on equity securities 1,611 (92 ) Increase in other assets (694 ) (25 ) Increase in accrued interest payable 5 22 Increase (decrease) in other liabilities 562 (122 ) Net cash provided by operating activities 8,478 14,341 Cash flows from investing activities: Sale of equity securities 1,490 359 Purchases of equity securities (160 ) (3,188 ) Net cash provided by (used in) investing activities 1,330 (2,829 ) Cash flows from financing activities: Proceeds from issuance of common shares 38 - Repurchase of common shares - (3,636 ) Cash dividends paid (7,110 ) (6,520 ) Net cash used in financing activities (7,072 ) (10,156 ) Net increase in cash 2,736 1,356 Cash at beginning of year 12,779 11,423 Cash at end of year $ 15,515 $ 12,779

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. Other Information (a) None (b) None
Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements of FNCB are comprised of the accounts of FNCB Bancorp, Inc., and its wholly-owned subsidiary, FNCB Bank, as well as the Bank’s wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accounting and reporting policies of FNCB conform to accounting principles generally accepted in the United States of America (“GAAP”), Regulation S- X not The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to change in the near term are the ACL, the valuation and impairment evaluation of FNCB's investments, and income taxes.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents For purposes of reporting cash flows, cash equivalents include cash on hand and amounts due from banks. FNCB maintains compensating balances at correspondent banks, most of which are not December 31, 2023 2022
Marketable Securities, Policy [Policy Text Block]	Securities Debt Securities and Equity Securities with Readily Determinable Fair Values FNCB classifies its investments in debt securities as either available-for-sale or held-to-maturity at the time of purchase. Debt securities that are classified as available-for-sale are carried at fair value with unrealized holding gains and losses recognized as a component of shareholders’ equity in accumulated other comprehensive (loss) income, net of tax. Debt securities that are classified as held-to-maturity are carried at amortized cost when management has the positive intent and ability to hold them to maturity. Premiums on callable debt securities are amortized to the earliest call date. Amortization of premiums and accretion of discounts on noncallable debt securities is recognized over the life of the related security as an adjustment to yield using the interest method. Realized gains and losses on sales of debt securities are based on amortized cost using the specific identification method on the trade date. All of FNCB's debt securities were classified as available-for-sale at December 31, 2023 2022 Equity securities with readily determinable fair values are reported at fair value with net unrealized gains and losses recognized in non-interest income in the consolidated statements of income. Fair values for debt securities and equity securities with readily determinable fair values are based upon quoted market prices, where available. If quoted market prices are not Restricted Stock Investments in restricted securities have limited marketability, are carried at cost and are evaluated for impairment based on FNCB’s determination of the ultimate recoverability of the par value of the stock. FNCB’s investment in restricted securities is comprised of stock in the Federal Home Loan Bank ("FHLB") of Pittsburgh and Atlantic Community Bankers Bank ("ACBB"). Equity Securities without Readily Determinable Fair Value Equity securities without readily determinable fair values generally consist of common and/or preferred stock of privately held financial institutions, which are carried at cost and included in other assets in the consolidated statements of financial condition. On a quarterly basis, management performs a qualitative assessment to determine if the securities are impaired. If the qualitative assessment indicates impairment, the security is written down to its fair value, with the charge for impairment included in net income.
Debt Securities, Available for Sale, Allowance for Credit Losses [Policy Text Block]	ACL on Available-for-Sale Debt Securities January 1, 2023, first not not 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 Changes in the ACL are recorded as a provision for (or reversal of) credit losses in the consolidated statements of income. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale debt security is confirmed based on the above-described analysis or when either of the criteria regarding the intent or requirement to sell is met. As of December 31, 2023, January 1, 2023 2016 13 no Accrued interest receivable on available-for-sale debt securities, included in accrued interest receivable on the consolidated statements of condition, is excluded from the estimate of credit losses.
Financing Receivable [Policy Text Block]	Loans and Leases Loans and leases that FNCB has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balance, net of unamortized deferred loan fees and costs, unamortized premiums or discounts on loans purchased through third Loans are placed on non-accrual status generally, when the become 90 days past due and/or when management believes that the collection of principal and interest is doubtful. FNCB determines delinquency status based on the number of days since the date of the borrower’s last required contractual loan payment. When the interest accrual is discontinued, all unpaid interest income is reversed and charged back against current earnings. Any subsequent cash payments received are applied, first six no
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	ACL on Loans and Leases The ACL on the loan portfolio is a significant accounting estimate used in the preparation of FNCB's consolidated financial statements. Upon adoption of ASU 2016 13, not not may When establishing the ACL, management categorizes loans into the following loan segments that are based generally on the nature of the collateral and basis of repayment. The risk characteristics of FNCB’s loan segments are as follows: Construction, Land Acquisition and Development one four not Commercial Real Estate not not Commercial and Industrial - may Commercial Equipment Financing 1 st third October 1, 2023, State and Political Subdivision Residential Real Estate 1 4 first Consumer FNCB estimates expected credit losses using the discounted cash flow ("DCF") method for all loan portfolio segments measured on a collective or pool basis. For each loan segment, a cash flow projection is generated at the loan level. Probability of default ("PD") and loss given default ("LGD") assumptions 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 loan 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). For LGD assumptions, 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. With regard to PD assumptions, 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 the following qualitative factors in its evaluation of expected credit losses for each of the major portfolio segments: (i) changes in the credit quality a respective segment which are measured by risk ratings for commercial loans and FICO scores for residential real estate loans and consumer loans, (ii) changes in independent third may no Accrued interest receivable on loans and leases, included in accrued interest receivable on the consolidated statements of condition, is excluded from the estimate of credit losses.
Individually Evaluated Loans [Policy Text Block]	Individually Evaluated Loans Prior to the adoption of ASU 2016 13 January 1, 2023, not With the adoption of ASU 2016 13, not may zero
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	ACL for Unfunded Commitments The exposure is a component of other liabilities on FNCB’s consolidated statement of financial condition and represents the estimate for probable credit losses inherent in unfunded commitments to extend credit. Unfunded commitments to extend credit include unused portions of lines of credit, availability on construction and land development loans and standby and commercial letters of credit. The process used to determine the ACL for these exposures is consistent with the process for determining the allowance for loans, as adjusted for estimated funding probabilities or loan equivalency factors. A charge (credit) to provision for unfunded commitments on the consolidated statements of income is made to account for the change in the ACL on unfunded commitment exposures between reporting periods.
Credit Loss, Financial Instrument [Policy Text Block]	Impact of Adoption of ASU 2016 13 The following table below presents the impact of the adoption 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 ) Shareholders' equity: Retained earnings $ (65,953 ) $ (64,873 ) $ (1,080 ) Concurrently with adopting ASU 2016 13, 2022 02, 326 2022 02 2022 02 326 20. 326 20 50 6,
Mortgage Banking Activity [Policy Text Block]	Mortgage Banking Activities, Loan Sales and Servicing FNCB originates 1 4 2023, third 1 4 FNCB may Servicing rights on 1 4 2023 Servicing rights are evaluated for impairment at each reporting date based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If management later determines that all or a portion of the impairment no may
Financing Receivable, Real Estate Acquired Through Foreclosure [Policy Text Block]	Other Real Estate Owned OREO consists of property acquired by foreclosure, abandonment or conveyance of deed in-lieu of foreclosure of a loan, and bank premises that are no no may December 31, 2023 2022.
Property, Plant and Equipment, Policy [Policy Text Block]	Bank Premises and Equipment Land is stated at cost. Bank premises, equipment and leasehold improvements are stated at cost less accumulated depreciation. Costs for routine maintenance and repairs are expensed as incurred, while significant expenditures for improvements are capitalized. Depreciation expense is computed generally using the straight-line method over the following ranges of estimated useful lives, or in the case of leasehold improvements, to the expected terms of the leases, if shorter: Buildings and improvements (years) 5 to 40 Furniture, fixtures and equipment (years) 3 to 20 Leasehold improvements (years) 3 to 35
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-lived Assets Intangible assets and bank premises and equipment are reviewed by management at least annually for potential impairment and whenever events or circumstances indicate that carrying amounts may not
Income Tax, Policy [Policy Text Block]	Income Taxes FNCB recognizes income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not not FNCB files a consolidated federal income tax return. Under tax sharing agreements, each subsidiary provides for and settles income taxes with FNCB as if it would have filed on a separate return basis. Interest and penalties, if any, as a result of a taxing authority examination are recognized within non-interest expense. FNCB is not no 2020. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more-likely-than- not not not 50% x December 31, 2023 2022
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share Earnings per share is calculated on the basis of the weighted-average number of common shares outstanding during the year. Basic earnings per share excludes dilution and is computed by dividing net income available to common shareholders by the weighted-average common shares outstanding during the period. Diluted earnings per share reflect additional shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation FNCB recognizes all share-based payments for compensation in the consolidated statements of income based on their fair values on the grant date. The fair value of shares of unrestricted and restricted stock and awarded under the FNCB Bancorp, Inc. Equity Incentive Plan ("EIP"), formerly the Long Term Incentive Compensation Plan (“LTIP”), is determined using an average of the high and low prices for FNCB’s common stock for the 10
Bank Owned Life Insurance, Policy [Policy Text Block]	Bank-Owned Life Insurance Bank-owned life insurance (“BOLI”) represents the cash surrender value of life insurance policies on certain current and former directors and officers of FNCB. FNCB purchased the insurance as a tax-deferred investment and future source of funding for liabilities, including the payment of employee benefits such as health care. BOLI is carried in the consolidated statements of financial condition at its cash surrender value. Increases in the cash value of the policies, as well as proceeds received, are recorded in non-interest income. Under some of these policies, the beneficiaries receive a portion of the death benefit. The net present value of the future death benefits scheduled to be paid to the beneficiaries was $104 thousand and $101 thousand at December 31, 2023 2022
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurement FNCB uses fair value measurements to record fair value adjustments to certain financial assets and liabilities and to determine fair value disclosures. Available-for-sale debt securities and derivative contracts are recorded at fair value on a recurring basis. Additionally, from time to time, FNCB may Fair value is the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants at the measurement date. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not Accounting standards define fair value, establish a framework for measuring fair value, establish a three The three ● Level 1 ● Level 2 not ● Level 3 not
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition FNCB records revenue from contracts with customers in accordance with ASC 606, not 606. not 606 ● Deposit service charges - include general service fees for monthly account maintenance, account analysis fees, non-sufficient funds fees, wire transfer fees and other deposit account related fees. Revenue is recognized when FNCB’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for service charges on deposit accounts is received immediately or in the following month through a direct charge to customers’ accounts. Also included in deposit service charges is income from ATM surcharges and debit card services income. ATM surcharges are generated when an FNCB cardholder uses an ATM that is not ● Net gains (losses) on the sale of available-for-sale debt securities - Gains or losses realized from the sale of available-for-sale debt securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of equity securities - Gains or losses realized from the sale of equity securities are recorded to non-interest income on the settlement date. ● Net gains (losses) on the sale of mortgage loans held for sale - Gains or losses realized on the sale of mortgages held for sale are recorded to non-interest income on the settlement date. ● Loan-related fees - include servicing fees received on loans sold for which FNCB has retained the servicing, net of amortization for mortgage servicing rights. ● Merchant services revenue - Merchant services fees represent interchange revenue generated from the processing of merchant card payments on behalf of certain business customers. Merchant services fee income is transactional in nature and is recognized in income monthly when FNCB’s performance obligation is complete, which is generally the time that payment is received. ● Wealth management services revenue - Wealth management services revenue represents fees received from a third third ● Other income – primarily includes interest rate swap revenue and title insurance revenue. Interest rate swap revenue represents net fees FNCB receives from a counterparty for completing loan swap transactions, which FNCB receives at the time the loan closes. Interest rate swap revenue is non-refundable, is not no no
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss) Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the shareholders’ equity section of the statement of financial condition, such items, along with net income, are components of comprehensive income (loss).
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Accounting Standards Update ("ASU") 2016 13, 326 2016 13 not not 2016 13 1934, December 15, 2019, may December 15, 2018, November 15, 2019, 2019 10, 326 815 842 not 2019 10 not December 15, 2022. January 1, 2023. 2016 13 third 2016 13 not ASU 2022 02, 326 326 20. 326 20 50 6, December 15, 2022, No. 2016 13, No. 2022 02 may 2022 02 January 1, 2023. not ASU No. 2023 02 323 2023 02” January 1, 2024. not ASU No. 2023 06 2023 06” No. 33 10532 2018. X not ASU No. 2023 07 280 2023 07” December 31, 2024 not ASU No. 2023 09 740 2023 09” January 1, 2025.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 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 ) Shareholders' equity: Retained earnings $ (65,953 ) $ (64,873 ) $ (1,080 )
Property, Plant and Equipment Useful Life [Table Text Block]	Buildings and improvements (years) 5 to 40 Furniture, fixtures and equipment (years) 3 to 20 Leasehold improvements (years) 3 to 35

Note 3 - Securities (Tables)

Note 3 - Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	December 31, 2023 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,852 $ - $ 3,675 $ 33,177 Obligations of state and political subdivisions 220,181 52 20,437 199,796 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 87,405 - 13,198 74,207 Collateralized mortgage obligations - commercial 3,613 - 227 3,386 Mortgage-backed securities 18,872 4 2,430 16,446 Private collateralized mortgage obligations 76,912 78 6,838 70,152 Corporate debt securities 35,055 - 3,769 31,286 Asset-backed securities 21,768 67 145 21,690 Negotiable certificates of deposit 744 - 70 674 Total available-for-sale debt securities $ 501,402 $ 201 $ 50,789 $ 450,814 December 31, 2022 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. Treasury $ 36,801 $ - $ 4,667 $ 32,134 Obligations of state and political subdivisions 250,244 90 29,552 220,782 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 93,577 - 13,170 80,407 Collateralized mortgage obligations - commercial 3,649 - 320 3,329 Mortgage-backed securities 23,332 1 2,670 20,663 Private collateralized mortgage obligations 80,648 - 8,141 72,507 Corporate debt securities 33,630 - 2,958 30,672 Asset-backed securities 15,287 5 351 14,941 Negotiable certificates of deposit 744 - 88 656 Total available-for-sale debt securities $ 537,912 $ 96 $ 61,917 $ 476,091
Investments Classified by Contractual Maturity Date [Table Text Block]	December 31, 2023 Amortized Fair (in thousands) Cost Value Available -for-sale debt securities: Amounts maturing in: One year or less $ 16,143 $ 15,954 After one year through five years 80,109 75,005 After five years through ten years 90,632 78,161 After ten years 105,948 95,813 Collateralized mortgage obligations 167,930 147,745 Mortgage-backed securities 18,872 16,446 Asset-backed securities 21,768 21,690 Total $ 501,402 $ 450,814
Realized Gain (Loss) on Investments [Table Text Block]	Year Ended December 31, (in thousands) 2023 2022 Available-for-sale debt securities: Gross proceeds received on sales $ 10,394 $ 14,004 Gross realized gains on sales 252 78 Gross realized losses on sales - (301 ) Year Ended December 31, (in thousands) 2023 2022 Net loss recognized on equity securities $ (1,601 ) $ (34 ) Less: net (loss) gain recognized on equity securities sold/acquired (278 ) 118 Unrealized loss recognized on equity securities $ (1,323 ) $ (152 )
Gain (Loss) on Securities [Table Text Block]	December 31, 2023 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries - $ - $ - 17 $ 33,177 $ 3,675 17 $ 33,177 $ 3,675 Obligations of state and political subdivisions 1 2,121 16 193 195,153 20,421 194 197,274 20,437 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential - - - 42 74,207 13,198 42 74,207 13,198 Collateralized mortgage obligations - commercial - - - 3 3,386 227 3 3,386 227 Mortgage-backed securities 1 3,800 54 12 12,552 2,376 13 16,352 2,430 Private collateralized mortgage obligations 3 5,670 131 52 58,846 6,707 55 64,516 6,838 Corporate debt securities 1 1,467 33 29 29,819 3,736 30 31,286 3,769 Asset-backed securities 2 3,482 15 10 9,660 130 12 13,142 145 Negotiable certificates of deposit - - - 3 674 70 3 674 70 Total 8 $ 16,540 $ 249 361 $ 417,474 $ 50,540 369 $ 434,014 $ 50,789 December 31, 2022 Less than 12 Months 12 Months or Longer Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. Treasuries - $ - $ - 17 $ 32,134 $ 4,667 17 $ 32,134 $ 4,667 Obligations of state and political subdivisions 128 146,932 12,751 94 69,872 16,801 222 216,804 29,552 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 16 26,826 3,407 26 53,581 9,763 42 80,407 13,170 Collateralized mortgage obligations - commercial 2 1,911 94 1 1,418 226 3 3,329 320 Mortgage-backed securities 7 8,569 219 7 11,998 2,451 14 20,567 2,670 Private collateralized mortgage obligations 29 27,705 1,213 28 42,819 6,928 57 70,524 8,141 Corporate debt securities 18 21,325 1,805 11 9,347 1,153 29 30,672 2,958 Asset-backed securities 5 7,295 179 5 3,988 172 10 11,283 351 Negotiable certificates of deposit - - - 3 656 88 3 656 88 Total 205 $ 240,563 $ 19,668 192 $ 225,813 $ 42,249 397 $ 466,376 $ 61,917
Investment [Table Text Block]	December 31, (in thousands) 2023 2022 Stock in Federal Home Loan Bank of Pittsburgh $ 8,804 $ 8,535 Stock in Atlantic Community Bankers Bank 10 10 Total restricted securities, at cost $ 8,814 $ 8,545

Note 4 - Loans and Leases (Tabl

Note 4 - Loans and Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, (in thousands) 2023 2022 Residential real estate $ 245,282 $ 250,221 Commercial real estate 408,135 376,976 Construction, land acquisition and development 59,876 66,555 Commercial and industrial 183,794 272,024 Commercial equipment financing 163,605 - Consumer 85,730 92,612 State and political subdivisions 73,843 64,955 Total loans and leases, gross 1,220,265 1,123,343 Unearned income - (810 ) Net deferred origination fees - 1,784 Allowance for credit losses (11,986 ) (14,193 ) Loans and leases, net $ 1,208,279 $ 1,110,124
Financing Receivable Credit Quality Indicators [Table Text Block]	Credit Risk Profiles For Year Ended December 31, 2023 Term Loans By Origination Fiscal Year Total (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Commercial real estate Risk rating Pass $ 35,520 $ 99,392 $ 75,005 $ 38,562 $ 66,065 $ 71,664 $ 7,102 $ 393,310 Special mention - - 4,703 99 27 4,552 1,776 11,157 Substandard 156 287 497 - - 2,728 - 3,668 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial real state 35,676 99,679 80,205 38,661 66,092 78,944 8,878 408,135 Construction, land acquisition and development Risk rating Pass 14,027 18,832 24,815 208 323 893 594 59,692 Special mention - - 184 - - - - 184 Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total construction, land acquisition and development 14,027 18,832 24,999 208 323 893 594 59,876 Commercial and industrial Risk rating Pass 42,104 20,644 22,898 9,522 10,730 10,098 55,939 171,935 Special mention 493 19 318 595 24 137 4,108 5,694 Substandard 45 2,588 - 1,200 - 211 2,121 6,165 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial and industrial 42,642 23,251 23,216 11,317 10,754 10,446 62,168 183,794 Commercial equipment financing Risk rating Pass 94,967 63,807 3,711 - - - - 162,485 Special mention 628 15 - - - - - 643 Substandard 342 135 - - - - - 477 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial equipment financing 95,937 63,957 3,711 - - - - 163,605 State and political subdivisions Risk rating Pass 16,025 11,659 21,606 2,389 15,852 4,279 2,033 73,843 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total state and political subdivisions 16,025 11,659 21,606 2,389 15,852 4,279 2,033 73,843 Credit Risk Profiles - Other Loans Residential real estate Performing 11,878 41,104 76,574 37,162 11,748 42,181 23,387 244,034 Non-performing - 67 142 - 229 699 111 1,248 Total residential real estate 11,878 41,171 76,716 37,162 11,977 42,880 23,498 245,282 Consumer Performing 27,180 30,098 18,994 3,060 1,609 4,401 35 85,377 Non-performing - 89 72 22 123 47 - 353 Total consumer 27,180 30,187 19,066 3,082 1,732 4,448 35 85,730 Total loans and leases $ 243,365 $ 288,736 $ 249,519 $ 92,819 $ 106,730 $ 141,890 $ 97,206 $ 1,220,265 Gross Charge-Offs by Origination Year For the Year Ended December 31, 2023 (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Total Residential real estate $ - $ 63 $ - $ - $ - $ 4 $ - $ 67 Commercial real estate - - - - - - - - Construction land acquisition and development - - - - - - - - Commercial and industrial 284 108 - - - - 104 496 Commercial equipment financing 309 316 4 - - - - 629 Consumer 67 1,205 765 22 22 68 - 2,149 State and political subdivision loans - - - - - - - - Total gross charge-offs $ 660 $ 1,692 $ 769 $ 22 $ 22 $ 72 $ 104 $ 3,341 Credit Quality Indicators December 31, 2022 Commercial Loans Other Loans Special Subtotal Accruing Non-accrual Subtotal Total (in thousands) Pass Mention Substandard Doubtful Loss Commercial Loans Loans Other Loans Residential real estate $ 43,188 $ 434 $ 99 $ - $ - $ 43,721 $ 205,887 $ 613 $ 206,500 $ 250,221 Commercial real estate 367,866 7,082 2,028 - - 376,976 - - - 376,976 Construction, land acquisition and development 62,965 797 - - - 63,762 2,793 - 2,793 66,555 Commercial and industrial 260,358 829 8,875 - - 270,062 1,962 - 1,962 272,024 Consumer - - - - - - 92,251 361 92,612 92,612 State and political subdivisions 64,955 - - - - 64,955 - - - 64,955 Total $ 799,332 $ 9,142 $ 11,002 $ - $ - $ 819,476 $ 302,893 $ 974 $ 303,867 $ 1,123,343
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Allowance for Credit Losses by Loan Category December 31, 2023 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Commercial Equipment Financing Consumer State and Political Subdivisions Unallocated Total Allowance for credit losses: Beginning balance, January 1, 2023 $ 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 ) Reclassification (1) - - - (2,390 ) 2,390 - - - - Charge-offs (67 ) - - (496 ) (629 ) (2,149 ) - - (3,341 ) Recoveries - 495 - 148 - 1,247 - - 1,890 Provisions (credits) 37 (243 ) (660 ) 1,049 1,368 343 (14 ) - 1,880 Ending balance, December 31, 2023 $ 1,157 $ 2,831 $ 1,154 $ 2,198 $ 3,129 $ 1,118 $ 399 $ - $ 11,986 Specific reserve $ - $ 51 $ - $ - $ 70 $ - $ - $ - $ 121 General reserve $ 1,157 $ 2,780 $ 1,154 $ 2,198 $ 3,059 $ 1,118 $ 399 $ - $ 11,865 Loans and leases receivable: Individually evaluated for impairment $ 830 $ 2,663 $ - $ 104 $ 308 $ 337 $ - $ - $ 4,242 Collectively evaluated for impairment 244,452 405,472 59,876 183,690 163,297 85,393 73,843 - 1,216,023 Total loans and leases, gross at December 31, 2023 $ 245,282 $ 408,135 $ 59,876 $ 183,794 $ 163,605 $ 85,730 $ 73,843 $ - $ 1,220,265 Allowance for Loan and Lease Losses by Loan Category December 31, 2022 (in thousands) Residential Real Estate Commercial Real Estate Construction, Land Acquisition and Development Commercial and Industrial Consumer State and Political Subdivisions Unallocated Total Allowance for credit losses: Beginning balance, January 1, 2022 $ 2,081 $ 4,530 $ 392 $ 2,670 $ 1,159 $ 455 $ 1,129 $ 12,416 Charge-offs (3 ) - - (69 ) (1,234 ) - - (1,306 ) Recoveries 3 293 10 30 785 - - 1,121 Provisions (credits) 134 (630 ) 345 1,468 597 48 - 1,962 Ending balance, December 31, 2022 $ 2,215 $ 4,193 $ 747 $ 4,099 $ 1,307 $ 503 $ 1,129 $ 14,193 Specific reserve $ 17 $ 15 $ - $ 2 $ - $ - $ - $ 34 General reserve $ 2,198 $ 4,178 $ 747 $ 4,097 $ 1,307 $ 503 $ 1,129 $ 14,159 Loans and leases receivable: Individually evaluated for impairment $ 1,472 $ 5,766 $ - $ 362 $ - $ - $ - $ 7,600 Collectively evaluated for impairment 248,749 371,210 66,555 271,662 92,612 64,955 - 1,115,744 Total loans and leases, gross at December 31, 2022 $ 250,221 $ 376,976 $ 66,555 $ 272,024 $ 92,612 $ 64,955 $ - $ 1,123,343
Schedule of Collateralized Financing Receivables [Table Text Block]	December 31, 2023 Type of Collateral (in thousands) Residential Real Estate Commercial Real Estate Business Assets Total Loans and leases: Residential real estate $ 830 $ - $ - $ 830 Commercial real estate - 2,663 - 2,663 Construction, land acquisition and development - - - - Commercial and industrial - - - - Commercial equipment financing - - 308 308 Consumer - - - - State and political subdivisions - - - - Total collateral dependent loans and leases $ 830 $ 2,663 $ 308 $ 3,801
Financing Receivable, Past Due [Table Text Block]	December 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 $ 580 $ - $ 1,248 $ 1,828 $ 243,454 $ 245,282 Commercial real estate 117 - 3,113 3,230 404,905 408,135 Construction, land acquisition and development - - - - 59,876 59,876 Commercial and industrial 211 - 148 359 183,435 183,794 Commercial equipment financing 1,811 - 477 2,288 161,317 163,605 Consumer 1,095 38 352 1,485 84,245 85,730 State and political subdivisions - - - - 73,843 73,843 Total loans and leases $ 3,814 $ 38 $ 5,338 $ 9,190 $ 1,211,075 $ 1,220,265 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 Recorded Unpaid Principal Related (in thousands) Investment Balance Allowance With no allowance recorded: Residential real estate $ 431 $ 509 $ - Commercial real estate 1,071 1,339 - Construction, land acquisition and development - - - Commercial and industrial 218 218 - Consumer - - - State and political subdivisions - - - Total impaired loans with no related allowance recorded 1,720 2,066 - With a related allowance recorded: Residential real estate 1,041 1,041 17 Commercial real estate 4,695 4,695 15 Construction, land acquisition and development - - - Commercial and industrial 144 362 2 Consumer - - - State and political subdivisions - - - Total impaired loans with a related allowance recorded 5,880 6,098 34 Total of impaired loans: Residential real estate 1,471 1,550 17 Commercial real estate 5,766 6,034 15 Construction, land acquisition and development - - - Commercial and industrial 363 580 2 Consumer - - - State and political subdivisions - - - Total impaired loans $ 7,600 $ 8,164 $ 34
Schedule of Average Balance and Interest Income on Impaired Loans [Table Text Block]	2022 Average Interest (in thousands) Balance Income (1) Residential real estate $ 1,640 $ 65 Commercial real estate 6,614 251 Construction, land acquisition and development - - Commercial and industrial 482 19 Consumer - - State and political subdivisions - - Total impaired loans $ 8,736 $ 335

Note 5 - Bank Premises and Eq_2

Note 5 - Bank Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Property Plant and Equipment Components [Table Text Block]	December 31, (in thousands) 2023 2022 Land $ 2,930 $ 2,930 Buildings and improvements 14,416 14,408 Furniture, fixtures and equipment 11,216 11,048 Leasehold improvements 3,328 3,328 Total 31,890 31,714 Accumulated depreciation (17,344 ) (16,098 ) Net $ 14,546 $ 15,616

Note 6 - Other Assets (Tables)

Note 6 - Other Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Other Assets [Table Text Block]	December 31, (in thousands) 2023 2022 Investment in low-income housing tax credit program $ 11,014 $ 11,014 Right of use assets 2,933 3,226 Mortgage servicing rights 175 254 Interest rate swaps 1,919 1,946 Net deferred tax assets 14,579 16,827 Equity securities without readily determined fair value 500 500 Repossessed assets 420 - Other assets 10,003 9,238 Total $ 41,543 $ 43,005

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Deposit Liabilities, Type [Table Text Block]	December 31, (in thousands) 2023 2022 Demand (non-interest bearing) $ 285,548 $ 305,850 Interest-bearing: Interest-bearing demand 754,296 808,497 Savings 130,957 148,426 Time ($250,000 and over) 53,319 24,902 Other time 304,862 132,972 Total interest-bearing 1,243,434 1,114,797 Total deposits $ 1,528,982 $ 1,420,647
Schedule of Maturities of Time Deposits [Table Text Block]	$250,000 Other (in thousands) and Over Time Deposits Total 2024 $ 52,653 $ 208,053 $ 260,706 2025 666 59,190 59,856 2026 - 15,303 15,303 2027 - 12,093 12,093 2028 - 10,223 10,223 Total $ 53,319 $ 304,862 $ 358,181

Note 8 - Borrowed Funds (Tables

Note 8 - Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	As of and for the Year Ended December 31, 2023 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term $ 148,962 $ 109,979 $ 148,962 4.78 % 5.01 % FHLB of Pittsburgh advances - overnight 16,000 69,792 196,900 5.20 5.68 Federal Reserve discount window BIC advances - 85 - 4.98 - Federal Reserve discount window BTFP advances 25,000 1,164 25,000 4.89 4.89 Junior subordinated debentures 10,310 10,310 10,310 7.02 7.32 As of and for the Year Ended December 31, 2022 Weighted Weighted Maximum Average Average Ending Average Month-End Rate for Rate at (dollars in thousands) Balance Balance Balance the Year Period End FHLB of Pittsburgh advances - term $ 32,650 $ 5,830 $ 32,650 4.51 % 4.45 % FHLB of Pittsburgh advances - overnight 139,400 93,309 170,350 2.56 4.45 Federal Reserve discount window BIC advances - 66 - 3.77 - Junior subordinated debentures 10,310 10,310 10,310 3.47 6.44
Schedule of Maturities of Long-Term Debt [Table Text Block]	(in thousands) December 31, 2023 2024 $ 118,850 2025 29,567 2026 5,000 2027 22,357 2028 14,188 2029 and thereafter 10,310 Total $ 200,272

Note 9 - Derivative and Hedgi_2

Note 9 - Derivative and Hedging Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	Carrying Amount of the Hedged Assets (Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets (Liabilities) December 31, December 31, (in thousands) 2023 2022 2023 2022 Line Item in the Statement of Financial Condition in Which the Hedged Item is Included Fixed Rate Loans (1) $ 35,549 - $ 549 - Total $ 35,549 - $ 549 - (1) These amounts include the amortized cost basis of closed portfolios of fixed rate loans used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At December 31, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $90.0 million; the cumulative basis adjustments associated with these hedging relationships was $549 thousand; and the amounts of the designated hedged items were $35 million. There were no such hedging relationships at December 31, 2022.
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivative Assets Derivative Liabilities As of December 31, 2023 As of December 31, 2022 As of December 31, 2023 As of 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 Interest rate products $ 10,000 Other assets $ 650 Other assets $ 1,173 $ 85,000 Other liabilities $ 1,253 Other liabilities $ - Total derivatives designated as hedging instruments 650 1,173 1,253 - Derivatives not designated as hedging instruments Interest rate swaps $ 38,828 Other assets 1,438 Other assets 931 $ 38,828 Other liabilities 1,438 Other liabilities 931 Risk participation transaction $ 13,672 - - - - Total derivatives not designated as hedging instruments 1,438 931 1,438 931 Net Derivatives on the Balance Sheet 2,088 2,104 2,691 931 Gross amounts not offset in the Statement of Financial Position Financial instruments - - - - Cash collateral (1) - 1,946 - - Net derivative amounts $ 2,088 $ 158 $ 2,691 $ 931
Derivative Instruments, Gain (Loss) [Table Text Block]	Year Ended December 31, 2023 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ (1,513 ) $ (1,513 ) $ - Interest expense $ 302 $ 302 $ - Total $ (1,513 ) $ (1,513 ) $ - $ 302 $ 302 $ - Year Ended December 31, 2022 (in thousands) Amount of Gain or (Loss) Recognized in OCI on Derivative Amount of Gain or (Loss) Recognized in OCI Included Component Amount of Gain or (Loss) Recognized in OCI Excluded Component Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 46 $ 46 $ - Interest expense $ 176 $ 176 $ - Total $ 46 $ 46 $ - $ 176 $ 176 $ -
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Year Ended December 31, 2023 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 $ 302 $ 176 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 302 176 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 302 176 Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component - -

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the Year Ended December 31, (in thousands) 2023 2022 Current tax provision Federal $ 2,785 $ 4,569 State 101 77 Total current tax provision 2,886 4,646 Deferred tax expense (benefit) Federal 23 (502 ) State (152 ) - Total deferred tax benefit (129 ) (502 ) Total tax expense $ 2,757 $ 4,144
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Year Ended December 31, 2023 2022 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 3,305 21.00 % $ 5,164 21.00 % Add (deduct): Tax effects of tax free interest income (819 ) (5.20 )% (874 ) (3.55 )% Non-deductible interest expense 408 2.59 % 85 0.35 % Bank-owned life insurance (158 ) (1.00 )% (206 ) (0.84 )% Other items, net 21 0.13 % (25 ) (0.11 )% Income tax provision $ 2,757 17.52 % $ 4,144 16.85 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, (in thousands) 2023 2022 Allowance for credit losses $ 2,814 $ 3,180 Deferred compensation 756 650 Lease liability 672 736 Other real estate owned valuation 72 72 Employee benefits 22 352 Accrued interest 7 7 Deferred income 5 29 Derivative liabilities 54 - Unrealized holding losses on securities available-for-sale 10,624 12,982 Unrealized holding losses on equity securities 278 32 Other deferred tax assets 184 - Gross deferred tax assets 15,488 18,040 Deferred loan origination costs (149 ) (137 ) Right of use asset (616 ) (677 ) Derivative assets - (215 ) Mortgage servicing rights (37 ) (53 ) Depreciation (107 ) (130 ) Gross deferred tax liabilities (909 ) (1,213 ) Net deferred tax assets $ 14,579 $ 16,827

Note 12 - Related Party Trans_2

Note 12 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	For the Year Ended December 31, (in thousands) 2023 2022 Balance January 1, $ 79,144 $ 71,437 Additions, new loans and advances 229,481 96,978 Repayments (229,298 ) (89,271 ) Balance December 31, $ 79,327 $ 79,144

Note 13 - Commitments, Contin_2

Note 13 - Commitments, Contingencies and Concentrations (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(in thousands) December 31, 2023 2024 $ 417 2025 388 2026 387 2027 388 2028 370 2029 and thereafter 1,901 Total lease payments 3,851 Less: imputed interest 649 Present value of operating lease liabilities $ 3,202
Lease, Other Information Related to Operating Leases [Table Text Block]	(dollars in thousands) December 31, 2023 December 31, 2022 Weighted-average remaining lease term (in years) 10.7 9.9 Weighted-average discount rate 3.26 % 3.33 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 423 $ 402
Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]	December 31, (in thousands) 2023 2022 Commitments to extend credit $ 335,032 $ 301,300 Standby letters of credit 16,908 17,923
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	December 31, 2023 December 31, 2022 % of % of (in thousands) Amount Gross Loans Amount Gross Loans General freight trucking $ 48,477 3.97 % $ 25,052 2.23 % Retail space/shopping centers 58,517 4.80 % 54,461 4.85 % 1-4 family residential investment properties 119,393 9.78 % 113,746 10.13 %

Note 14 - Stock Compensation _2

Note 14 - Stock Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	For the Years Ended December 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 (6,232 ) 7.87 (5,503 ) 8.17 Shares vested (58,425 ) 8.01 (54,689 ) 7.38 Total outstanding, end of period 261,753 $ 7.89 185,965 $ 8.22

Note 15 - Regulatory Matters (T

Note 15 - Regulatory Matters (Tables)	12 Months Ended
	Dec. 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 December 31, 2023 Total capital (to risk-weighted assets) $ 175,296 12.66 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 161,896 11.69 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 161,896 11.69 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 161,896 8.76 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,384,710 Total average assets 1,848,752 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 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at December 31, 2023 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 33,177 $ - $ 33,177 $ - Obligations of state and political subdivisions 199,796 - 199,796 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 74,207 - 74,207 - Collateralized mortgage obligations - commercial 3,386 - 3,386 - Mortgage-backed securities 16,446 - 16,446 - Private collateralized mortgage obligations 70,151 - 70,151 - Corporate debt securities 31,286 - 24,312 6,974 Asset-backed securities 21,690 - 21,690 - Negotiable certificates of deposit 674 - 674 - Total available-for-sale debt securities 450,814 - 443,840 6,974 Equity securities, at fair value 4,786 4,786 - - Derivative assets 2,088 - 2,088 - Total financial assets $ 457,688 $ 4,786 $ 445,928 $ 6,974 Financial liabilities: Derivative liabilities $ 2,691 $ - $ 2,691 $ - Total financial liabilities $ 2,691 $ - $ 2,691 $ - Fair Value Measurements at December 31, 2022 Quoted Prices Significant Significant in Active Markets Observable Unobservable for Identical Assets Inputs Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. Treasury securities $ 32,134 $ - $ 32,134 $ - Obligations of state and political subdivisions 220,782 - 220,782 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 80,407 - 80,407 - Collateralized mortgage obligations - commercial 3,329 - 3,329 - Mortgage-backed securities 20,663 - 20,663 - Private collateralized mortgage obligations 72,507 - 72,507 - Corporate debt securities 30,672 - 22,736 7,936 Asset-backed securities 14,941 - 14,941 - Negotiable certificates of deposit 656 - 656 - Total available-for-sale debt securities 476,091 - 468,155 7,936 Equity Securities, at fair value 7,717 7,717 - - Derivative assets 2,104 - 2,104 - Total financial assets $ 485,912 $ 7,717 $ 470,259 $ 7,936 Financial liabilities: Derivative liabilities $ 931 $ - $ 931 $ - Total financial liabilities $ 931 $ - $ 931 $ -
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Year Ended December 31, (in thousands) 2023 2022 Balance at January 1, $ 7,936 $ 12,345 Additions - - Redemptions - (2,066 ) Transfer to Level 2 (853 ) (756 ) Total gains or losses (realized/unrealized): Included in earnings - - Included in other comprehensive income (109 ) (1,587 ) Balance at December 31, $ 6,974 $ 7,936
Fair Value Measurements, Nonrecurring [Table Text Block]	December 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 $ 3,801 $ 121 $ 3,680 Appraisal of collateral Selling costs 10.0% Individually evaluated loans - other 441 - 441 Discounted cash flows Discount rate 0.00% - 16.06% Repossessed assets 420 - 420 Discounted cash flows Discount rate 10.0% December 31, 2022 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Impaired loans - collateral dependent $ 1,902 $ 8 $ 1,894 Appraisal of collateral Selling costs 10.0% Impaired loans - other 5,698 26 5,672 Discounted cash flows Discount rate 3.00% - 10.25%
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value December 31, 2023 December 31, 2022 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and short term investments Level 1 $ 107,868 $ 107,868 $ 41,916 $ 41,916 Available-for-sale debt securities See previous table 450,814 450,814 476,091 476,091 Equity securities Level 1 4,786 4,786 7,717 7,717 Restricted stock Level 2 8,814 8,814 8,545 8,545 Loans held for sale Level 2 - - 60 60 Loans, net Level 3 1,208,279 1,152,257 1,110,124 1,079,266 Accrued interest receivable Level 2 7,085 7,085 5,957 5,957 Servicing rights Level 3 175 570 254 621 Derivative assets Level 2 1,919 2,088 1,946 2,104 Financial liabilities: Deposits Level 2 1,528,982 1,526,672 1,420,647 1,416,272 Borrowed funds Level 2 200,272 200,724 182,360 182,108 Accrued interest payable Level 2 1,355 1,355 171 171 Derivative liabilities Level 2 2,726 2,691 921 931

Note 17 - Earnings Per Share (T

Note 17 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Year Ended December 31, (in thousands, except share data) 2023 2022 Net income $ 12,983 $ 20,445 Basic weighted-average number of common stock outstanding 19,740,493 19,744,477 Plus: common share equivalents 2,125 18,089 Diluted weighted-average number of common stock outstanding 19,742,618 19,762,566 Income per share of common stock: Basic $ 0.66 $ 1.04 Diluted $ 0.66 $ 1.03

Note 18 - Other Comprehensive_2

Note 18 - Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	For the year Ended December 31, 2023 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income (Loss) Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (252 ) Net gain (loss) on the sale of available-for-sale securities Taxes 53 Income taxes Net of tax amount $ (199 ) For the year Ended December 31, 2022 Amount Reclassified from Accumulated Affected Line Item Other Comprehensive in the Consolidated (in thousands) Income (Loss) Statements of Income Available-for-sale debt securities: Reclassification adjustment for net losses reclassified into net income $ 223 Net gain (loss) on the sale of available-for-sale securities Taxes (47 ) Income taxes Net of tax amount $ 176
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	For the Year Ended December 31, (in thousands) 2023 2022 Balance, January 1, $ (48,028 ) $ 6,352 Other comprehensive income (loss) before reclassifications 8,058 (54,556 ) Amounts reclassified from accumulated other comprehensive income (loss) (199 ) 176 Net other comprehensive income (loss) during the period 7,859 (54,380 ) Balance, December 31, $ (40,169 ) $ (48,028 )

Note 19 - Condensed Financial_2

Note 19 - Condensed Financial Information - Parent Company Only (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	December 31, (in thousands) 2023 2022 Assets: Cash $ 15,515 $ 12,779 Investment in statutory trust 464 442 Investment in subsidiary (equity method) 121,742 106,837 Equity securities, at fair value 3,996 6,937 Other assets 3,850 2,409 Total assets $ 145,567 $ 129,404 Liabilities and Shareholders’ Equity: Junior subordinated debentures $ 10,310 $ 10,310 Accrued interest payable 36 31 Other liabilities 622 114 Total liabilities 10,968 10,455 Shareholders’ equity 134,599 118,949 Total liabilities and shareholders’ equity $ 145,567 $ 129,404
Condensed Income Statement [Table Text Block]	For the Year Ended December 31, (in thousands) 2023 2022 Income: Dividends from subsidiaries $ 10,000 $ 15,000 Interest and dividend income 680 204 (Losses) gains on equity securities (1,611 ) 92 Trust income 22 11 Other income 49 - Total income 9,140 15,307 Expense: Interest on junior subordinated debt 724 358 Merger and acquisition expenses 1,480 - Other operating expenses 536 513 Total expenses 2,740 871 Income before income tax benefit 6,400 14,436 Income tax benefit (616 ) (133 ) Income before equity in undistributed net income of subsidiary 7,016 14,569 Equity in undistributed net income of subsidiary 5,967 5,876 Net income $ 12,983 $ 20,445
Condensed Cash Flow Statement [Table Text Block]	For the Year Ended December 31, (in thousands) 2023 2022 Cash flows from operating activities: Net income $ 12,983 $ 20,445 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income of subsidiary (5,967 ) (5,876 ) Equity in trust (22 ) (11 ) Loss (gain) on equity securities 1,611 (92 ) Increase in other assets (694 ) (25 ) Increase in accrued interest payable 5 22 Increase (decrease) in other liabilities 562 (122 ) Net cash provided by operating activities 8,478 14,341 Cash flows from investing activities: Sale of equity securities 1,490 359 Purchases of equity securities (160 ) (3,188 ) Net cash provided by (used in) investing activities 1,330 (2,829 ) Cash flows from financing activities: Proceeds from issuance of common shares 38 - Repurchase of common shares - (3,636 ) Cash dividends paid (7,110 ) (6,520 ) Net cash used in financing activities (7,072 ) (10,156 ) Net increase in cash 2,736 1,356 Cash at beginning of year 12,779 11,423 Cash at end of year $ 15,515 $ 12,779

Note 1 - Organization (Details

Note 1 - Organization (Details Textual) $ in Millions	Oct. 01, 2023 USD ($)	Sep. 27, 2023 USD ($)	Dec. 31, 2023
Number of Full-service Branch Locations			16
Peoples Financial Services Corp. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Fixed Exchange Ratio		0.146%
Business Acquisition, Termination Fee		$ 4.8
The 1st Equipment Finance [Member]
Capital Contributed to Subsidiaries for Outstanding Loans, Leases and Fixes Assets	$ 158.5

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash and Due from Banks	$ 27,819		$ 26,588
Loans Still Classified as Non-accrual Status, Period of Past Due (Day)	90 days
Financing Receivable Performance Period Under Loan Terms for Reclassification from Non-accrual Status (Day)	6 days
Other Real Estate	$ 0		0
Open Tax Year	2020 2021 2022 2023
Unrecognized Tax Benefits	$ 0		0
Financing Receivable, Allowance for Credit Loss	11,986	$ (11,557)	14,193	$ 12,416
Off-Balance-Sheet, Credit Loss, Liability		2,217
Deferred Tax Assets, Net of Valuation Allowance		15,759
Retained Earnings (Accumulated Deficit)	71,782	(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
Other Liabilities [Member] | Guaranteed Minimum Death Benefit [Member]
Net Amount at Risk by Product and Guarantee, Net Amount at Risk	104		101
Construction, Land Acquisition and Development [Member]
Financing Receivable, Allowance for Credit Loss	$ 1,154		747	$ 392
Construction, Land Acquisition and Development [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss			1,067
Construction, Land Acquisition and Development [Member] | Undeveloped Real Estate [Member] | Maximum [Member]
Loan to Value Ratio	65%
Construction, Land Acquisition and Development [Member] | Construction Loans [Member] | Maximum [Member]
Loan to Value Ratio	85%
Commercial Real Estate Portfolio Segment [Member] | Maximum [Member]
Loan to Value Ratio	85%
Financing Receivable, Term (Year)	25 years
Residential Portfolio Segment [Member] | Residential Mortgages [Member] | Maximum [Member]
Loan to Value Ratio	80%
Residential Portfolio Segment [Member] | Home Equity Loan [Member] | Maximum [Member]
Loan to Value Ratio	90%
Financing Receivable, Term (Year)	15 years
Compensating Balances at Correspondent Banks to Offset Specific Charges for Services [Member]
Cash and Due from Banks	$ 1,600		$ 2,100

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	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans, allowance for credit losses	$ 11,986	$ (11,557)	$ 14,193	$ 12,416
Deferred income taxes		15,759
Liability for credit losses for unfunded commitments		(2,217)
Retained earnings	71,782	(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	1,157	(1,187)	2,215	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	2,831	(2,579)	4,193	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]
Loans, allowance for credit losses	1,154		747	392
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, allowance for credit losses		(1,814)
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	2,198		4,099	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	1,118	(1,677)	1,307	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	399	(413)	503	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
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 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment Useful Life (Details)	Dec. 31, 2023
Building and Building Improvements [Member] | Minimum [Member]
Bank premises and equipment, life (Year)	5 years
Building and Building Improvements [Member] | Maximum [Member]
Bank premises and equipment, life (Year)	40 years
Furniture and Fixtures [Member] | Minimum [Member]
Bank premises and equipment, life (Year)	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Bank premises and equipment, life (Year)	20 years
Leasehold Improvements [Member] | Minimum [Member]
Bank premises and equipment, life (Year)	3 years
Leasehold Improvements [Member] | Maximum [Member]
Bank premises and equipment, life (Year)	35 years

Note 3 - Securities (Details Te

Note 3 - Securities (Details Textual)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Non-government Securities of Any Individual Issuer Exceeding 10 Percent of Shareholders' Equity	0	0
Debt Securities, Available-for-Sale	$ 450,814,000	$ 476,091,000
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions	369	397
Equity Securities without Readily Determinable Fair Value, Amount	$ 500,000	$ 500,000
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	$ 500,000	500,000
Federal Home Loan Bank of Pittsburgh [Member]
Letters of Credit Outstanding, Amount	91,500,000	47,500,000
Asset Pledged as Collateral [Member] | Deposits [Member]
Debt Securities, Available-for-Sale	326,900,000	357,200,000
Asset Pledged as Collateral [Member] | Deposits [Member] | Federal Home Loan Bank of Pittsburgh [Member]
Letters of Credit Outstanding, Amount	$ 91,500	$ 47,500

Note 3 - Securities - Available

Note 3 - Securities - Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities, amortized cost	$ 501,402	$ 537,912
Available-for-sale debt securities, gross unrealized holding gains	201	96
Available-for-sale debt securities, gross unrealized holding losses	50,789	61,917
Available-for-sale debt securities	450,814	476,091
US Treasury Securities [Member]
Available-for-sale debt securities, amortized cost	36,852	36,801
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	3,675	4,667
Available-for-sale debt securities	33,177	32,134
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, amortized cost	220,181	250,244
Available-for-sale debt securities, gross unrealized holding gains	52	90
Available-for-sale debt securities, gross unrealized holding losses	20,437	29,552
Available-for-sale debt securities	199,796	220,782
Residential Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	87,405	93,577
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	13,198	13,170
Available-for-sale debt securities	74,207	80,407
Commercial Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	3,613	3,649
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	227	320
Available-for-sale debt securities	3,386	3,329
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	18,872	23,332
Available-for-sale debt securities, gross unrealized holding gains	4	1
Available-for-sale debt securities, gross unrealized holding losses	2,430	2,670
Available-for-sale debt securities	16,446	20,663
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, amortized cost	76,912	80,648
Available-for-sale debt securities, gross unrealized holding gains	78	0
Available-for-sale debt securities, gross unrealized holding losses	6,838	8,141
Available-for-sale debt securities	70,152	72,507
Corporate Debt Securities [Member]
Available-for-sale debt securities, amortized cost	35,055	33,630
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	3,769	2,958
Available-for-sale debt securities	31,286	30,672
Asset-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	21,768	15,287
Available-for-sale debt securities, gross unrealized holding gains	67	5
Available-for-sale debt securities, gross unrealized holding losses	145	351
Available-for-sale debt securities	21,690	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	70	88
Available-for-sale debt securities	$ 674	$ 656

Note 3 - Securities - Availab_2

Note 3 - Securities - Available-for-sale Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
One year or less, amortized cost	$ 16,143
One year or less, fair value	15,954
After one year through five years, amortized cost	80,109
After one year through five years, fair value	75,005
After five years through ten years, amortized cost	90,632
After five years through ten years, fair value	78,161
After ten years, amortized cost	105,948
After ten years, fair value	95,813
Available -for-sale debt securities, amortized cost	501,402	$ 537,912
Available -for-sale debt securities, fair value	450,814	476,091
Collateralized Mortgage Obligations [Member]
Securities without a single maturity, amortized cost	167,930
Securities without a single maturity, fair value	147,745
Collateralized Mortgage-Backed Securities [Member]
Securities without a single maturity, amortized cost	18,872
Securities without a single maturity, fair value	16,446
Available -for-sale debt securities, amortized cost	18,872	23,332
Available -for-sale debt securities, fair value	16,446	20,663
Asset-Backed Securities [Member]
Securities without a single maturity, amortized cost	21,768
Securities without a single maturity, fair value	21,690
Available -for-sale debt securities, amortized cost	21,768	15,287
Available -for-sale debt securities, fair value	$ 21,690	$ 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	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Proceeds from the sale of available-for-sale debt securities	$ 10,394	$ 14,004
Gross realized gains on sales	252	78
Gross realized losses on sales	0	(301)
Net loss recognized on equity securities	(1,601)	(34)
Less: net (loss) gain recognized on equity securities sold/acquired	(278)	118
Unrealized loss recognized on equity securities	$ (1,323)	$ (152)

Note 3 - Securities - Availab_3

Note 3 - Securities - Available-for-sale Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Less than 12 months, number of securities	8	205
Less than 12 months, fair value	$ 16,540	$ 240,563
Less than 12 months, gross unrealized losses	$ 249	$ 19,668
12 months or longer, number of securities	361	192
12 months or longer, fair value	$ 417,474	$ 225,813
12 months or longer, gross unrealized losses	$ 50,540	$ 42,249
Total, number of securities	369	397
Total, fair value	$ 434,014	$ 466,376
Total, gross unrealized losses	$ 50,789	$ 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	$ 33,177	$ 32,134
12 months or longer, gross unrealized losses	$ 3,675	$ 4,667
Total, number of securities	17	17
Total, fair value	$ 33,177	$ 32,134
Total, gross unrealized losses	$ 3,675	$ 4,667
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, number of securities	1	128
Less than 12 months, fair value	$ 2,121	$ 146,932
Less than 12 months, gross unrealized losses	$ 16	$ 12,751
12 months or longer, number of securities	193	94
12 months or longer, fair value	$ 195,153	$ 69,872
12 months or longer, gross unrealized losses	$ 20,421	$ 16,801
Total, number of securities	194	222
Total, fair value	$ 197,274	$ 216,804
Total, gross unrealized losses	$ 20,437	$ 29,552
Residential Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	0	16
Less than 12 months, fair value	$ 0	$ 26,826
Less than 12 months, gross unrealized losses	$ 0	$ 3,407
12 months or longer, number of securities	42	26
12 months or longer, fair value	$ 74,207	$ 53,581
12 months or longer, gross unrealized losses	$ 13,198	$ 9,763
Total, number of securities	42	42
Total, fair value	$ 74,207	$ 80,407
Total, gross unrealized losses	$ 13,198	$ 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	$ 3,386	$ 1,418
12 months or longer, gross unrealized losses	$ 227	$ 226
Total, number of securities	3	3
Total, fair value	$ 3,386	$ 3,329
Total, gross unrealized losses	$ 227	$ 320
Collateralized Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	1	7
Less than 12 months, fair value	$ 3,800	$ 8,569
Less than 12 months, gross unrealized losses	$ 54	$ 219
12 months or longer, number of securities	12	7
12 months or longer, fair value	$ 12,552	$ 11,998
12 months or longer, gross unrealized losses	$ 2,376	$ 2,451
Total, number of securities	13	14
Total, fair value	$ 16,352	$ 20,567
Total, gross unrealized losses	$ 2,430	$ 2,670
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Less than 12 months, number of securities	3	29
Less than 12 months, fair value	$ 5,670	$ 27,705
Less than 12 months, gross unrealized losses	$ 131	$ 1,213
12 months or longer, number of securities	52	28
12 months or longer, fair value	$ 58,846	$ 42,819
12 months or longer, gross unrealized losses	$ 6,707	$ 6,928
Total, number of securities	55	57
Total, fair value	$ 64,516	$ 70,524
Total, gross unrealized losses	$ 6,838	$ 8,141
Corporate Debt Securities [Member]
Less than 12 months, number of securities	1	18
Less than 12 months, fair value	$ 1,467	$ 21,325
Less than 12 months, gross unrealized losses	$ 33	$ 1,805
12 months or longer, number of securities	29	11
12 months or longer, fair value	$ 29,819	$ 9,347
12 months or longer, gross unrealized losses	$ 3,736	$ 1,153
Total, number of securities	30	29
Total, fair value	$ 31,286	$ 30,672
Total, gross unrealized losses	$ 3,769	$ 2,958
Asset-Backed Securities [Member]
Less than 12 months, number of securities	2	5
Less than 12 months, fair value	$ 3,482	$ 7,295
Less than 12 months, gross unrealized losses	$ 15	$ 179
12 months or longer, number of securities	10	5
12 months or longer, fair value	$ 9,660	$ 3,988
12 months or longer, gross unrealized losses	$ 130	$ 172
Total, number of securities	12	10
Total, fair value	$ 13,142	$ 11,283
Total, gross unrealized losses	$ 145	$ 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	$ 674	$ 656
12 months or longer, gross unrealized losses	$ 70	$ 88
Total, number of securities	3	3
Total, fair value	$ 674	$ 656
Total, gross unrealized losses	$ 70	$ 88

Note 3 - Securities - Restricte

Note 3 - Securities - Restricted Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Stock in Atlantic Community Bankers Bank	$ 10	$ 10
Restricted stock, at cost	8,814	8,545
Federal Home Loan Bank of Pittsburgh [Member]
Stock in Federal Home Loan Bank of Pittsburgh	$ 8,804	$ 8,535

Note 4 - Loans and Leases (Deta

Note 4 - Loans and Leases (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Oct. 01, 2023 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2021 USD ($)
Financing Receivable, Unamortized Loan Cost (Fee)	$ 2,400
Loans and Leases Receivable, Unearned Income	921
Financing Receivable, Unamortized Purchase Premium (Discount)	170
Financing Receivable, Accrued Interest, after Allowance for Credit Loss	3,600	$ 2,600
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	1,220,265	1,123,343
Financing Receivable, Allowance for Credit Loss	11,986	14,193		$ (11,557)	$ 12,416
Financing Receivable, Year One, Originated, Current Fiscal Year	243,365
Gain (Loss) on Sales of Loans, Net	6	205
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance	0	60
Evaluated Individually for Impairment, Non-accrued Loans Other Than TDRs, Threshold	100
Financing Receivable, Nonaccrual	$ 5,338	2,763
Loans Still Classified as Non-accrual Status, Period of Past Due (Day)	90 days
Financing Receivable Performance Period Under Loan Terms for Reclassification from Non-accrual Status (Day)	6 days
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 38	79
Financing Receivable, Collectively Evaluated for Impairment	$ 1,216,023	1,115,744
Financing Receivable, Nonaccrual, Interest Income		$ 175
Financing Receivable, Modifications, Number of Contracts		0
Number of Real Estate Properties, Foreclosed	0	0
Nonaccrual Loans [Member]
Financing Receivable, Collectively Evaluated for Impairment	$ 1,100	$ 700
Small Business Administration [Member]
Loans Serviced for Others, Unpaid Principal Balance	75,800	78,700
One- to Four-family Mortgages [Member]
Recorded Investment of Mortgage Loans Sold	400	9,200
Gain (Loss) on Sales of Loans, Net	6	205
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance	0	60
Residential Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 245,282	$ 250,221
Financing Receivable, Modifications, Number of Contracts	1
Financing Receivable, Modifications	$ 79
Number of Real Estate Properties in OREO	3	3
Mortgage Loans in Process of Foreclosure, Amount	$ 202	$ 215
Commercial Equipment Financing [Member] | Simple Loans [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	163,600	79,300
Commercial Equipment Financing [Member] | Municipal Leases [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 4,700	$ 4,400
The 1st Equipment Finance [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process			$ 160,500
Financing Receivable, Allowance for Credit Loss			$ 2,400

Note 4 - Loans and Leases - Loa

Note 4 - Loans and Leases - Loans Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans, gross	$ 1,220,265		$ 1,123,343
Unearned income	0		(810)
Net deferred origination fees	0		1,784
Allowance for credit losses	(11,986)	$ 11,557	(14,193)	$ (12,416)
Loans and leases, net	1,208,279		1,110,124
Residential Portfolio Segment [Member]
Loans, gross	245,282		250,221
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	408,135		376,976
Construction, Land Acquisition and Development [Member]
Loans, gross	59,876		66,555
Allowance for credit losses	(1,154)		(747)	(392)
Commercial and Industrial [Member]
Loans, gross	183,794		272,024
Allowance for credit losses	(2,198)		(4,099)	(2,670)
Commercial Equipment Financing [Member]
Loans, gross	163,605		0
Allowance for credit losses	(3,129)		0
Consumer Portfolio Segment [Member]
Loans, gross	85,730		92,612
Allowance for credit losses	(1,118)	1,677	(1,307)	(1,159)
State and Political Subdivisions [Member]
Loans, gross	73,843		64,955
Allowance for credit losses	$ (399)	$ 413	$ (503)	$ (455)

Note 4 - Loans and Leases - L_2

Note 4 - Loans and Leases - Loans By Credit Quality Indicators (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Originated current year	$ 243,365
Originated prior year	288,736
Originated two years prior	249,519
Originated three years prior	92,819
Originated four years prior	106,730
Originated years prior	141,890
Revolving	97,206
Loans, gross	1,220,265	$ 1,123,343
Loans, gross	1,220,265	1,123,343
Gross charge-offs, current year	660
Gross charge-offs, one year prior	1,692
Gross charge-offs, two years prior	769
Gross charge-offs, three years prior	22
Gross charge-offs, four years prior	22
Gross charge-offs, prior	72
Gross charge-offs, revolving	104
Gross charge-offs	3,341	1,306
Commercial Loans [Member]
Loans, gross		819,476
Loans, gross		819,476
Accruing Loans [Member]
Loans, gross		302,893
Loans, gross		302,893
Nonaccrual Loans [Member]
Loans, gross		974
Loans, gross		974
Subtotal, Other Loans [Member]
Loans, gross		303,867
Loans, gross		303,867
Commercial Equipment Financing [Member]
Gross charge-offs, current year	309
Gross charge-offs, one year prior	316
Gross charge-offs, two years prior	4
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	0
Gross charge-offs, prior	0
Gross charge-offs, revolving	0
Gross charge-offs	629
State and Political Subdivisions [Member]
Gross charge-offs, current year	0
Gross charge-offs, one year prior	0
Gross charge-offs, two years prior	0
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	0
Gross charge-offs, prior	0
Gross charge-offs, revolving	0
Gross charge-offs	0
Pass [Member] | Commercial Loans [Member]
Loans, gross		799,332
Loans, gross		799,332
Special Mention [Member] | Commercial Loans [Member]
Loans, gross		9,142
Loans, gross		9,142
Substandard [Member] | Commercial Loans [Member]
Loans, gross		11,002
Loans, gross		11,002
Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Residential Portfolio Segment [Member]
Loans, gross	245,282	250,221
Loans, gross	245,282	250,221
Gross charge-offs, current year	0
Gross charge-offs, one year prior	63
Gross charge-offs, two years prior	0
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	0
Gross charge-offs, prior	4
Gross charge-offs, revolving	0
Gross charge-offs	67
Residential Portfolio Segment [Member] | Commercial Loans [Member]
Loans, gross		43,721
Loans, gross		43,721
Residential Portfolio Segment [Member] | Accruing Loans [Member]
Loans, gross		205,887
Loans, gross		205,887
Residential Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans, gross		613
Loans, gross		613
Residential Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans, gross		206,500
Loans, gross		206,500
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Originated current year	11,878
Originated prior year	41,171
Originated two years prior	76,716
Originated three years prior	37,162
Originated four years prior	11,977
Originated years prior	42,880
Revolving	23,498
Loans, gross	245,282	250,221
Loans, gross	245,282	250,221
Gross charge-offs	67	3
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Originated current year	11,878
Originated prior year	41,104
Originated two years prior	76,574
Originated three years prior	37,162
Originated four years prior	11,748
Originated years prior	42,181
Revolving	23,387
Loans, gross	244,034
Loans, gross	244,034
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Originated current year	0
Originated prior year	67
Originated two years prior	142
Originated three years prior	0
Originated four years prior	229
Originated years prior	699
Revolving	111
Loans, gross	1,248
Loans, gross	1,248
Residential Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross		43,188
Loans, gross		43,188
Residential Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross		434
Loans, gross		434
Residential Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross		99
Loans, gross		99
Residential Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Residential Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial Real Estate Portfolio Segment [Member]
Originated current year	35,676
Originated prior year	99,679
Originated two years prior	80,205
Originated three years prior	38,661
Originated four years prior	66,092
Originated years prior	78,944
Revolving	8,878
Loans, gross	408,135	376,976
Loans, gross	408,135	376,976
Gross charge-offs, current year	0
Gross charge-offs, one year prior	0
Gross charge-offs, two years prior	0
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	0
Gross charge-offs, prior	0
Gross charge-offs, revolving	0
Gross charge-offs	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Loans [Member]
Loans, gross		376,976
Loans, gross		376,976
Commercial Real Estate Portfolio Segment [Member] | Accruing Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial Real Estate Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial Real Estate Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	408,135	376,976
Loans, gross	408,135	376,976
Gross charge-offs	0	0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Originated current year	35,520
Originated prior year	99,392
Originated two years prior	75,005
Originated three years prior	38,562
Originated four years prior	66,065
Originated years prior	71,664
Revolving	7,102
Loans, gross	393,310
Loans, gross	393,310
Commercial Real Estate Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross		367,866
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	4,703
Originated three years prior	99
Originated four years prior	27
Originated years prior	4,552
Revolving	1,776
Loans, gross	11,157
Loans, gross	11,157
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross		7,082
Loans, gross		7,082
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Originated current year	156
Originated prior year	287
Originated two years prior	497
Originated three years prior	0
Originated four years prior	0
Originated years prior	2,728
Revolving	0
Loans, gross	3,668
Loans, gross	3,668
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross		2,028
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
Loans, gross	0
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
Commercial Real Estate Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Construction, Land Acquisition and Development [Member]
Originated current year	14,027
Originated prior year	18,832
Originated two years prior	24,999
Originated three years prior	208
Originated four years prior	323
Originated years prior	893
Revolving	594
Loans, gross	59,876	66,555
Loans, gross	59,876	66,555
Gross charge-offs, current year	0
Gross charge-offs, one year prior	0
Gross charge-offs, two years prior	0
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	0
Gross charge-offs, prior	0
Gross charge-offs, revolving	0
Gross charge-offs	0	0
Construction, Land Acquisition and Development [Member] | Commercial Loans [Member]
Loans, gross		63,762
Loans, gross		63,762
Construction, Land Acquisition and Development [Member] | Accruing Loans [Member]
Loans, gross		2,793
Loans, gross		2,793
Construction, Land Acquisition and Development [Member] | Nonaccrual Loans [Member]
Loans, gross		0
Loans, gross		0
Construction, Land Acquisition and Development [Member] | Subtotal, Other Loans [Member]
Loans, gross		2,793
Loans, gross		2,793
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, gross	59,876	66,555
Loans, gross	59,876	66,555
Construction, Land Acquisition and Development [Member] | Pass [Member]
Originated current year	14,027
Originated prior year	18,832
Originated two years prior	24,815
Originated three years prior	208
Originated four years prior	323
Originated years prior	893
Revolving	594
Loans, gross	59,692
Loans, gross	59,692
Construction, Land Acquisition and Development [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross		62,965
Loans, gross		62,965
Construction, Land Acquisition and Development [Member] | Special Mention [Member]
Originated current year	0
Originated prior year	0
Originated two years prior	184
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	184
Loans, gross	184
Construction, Land Acquisition and Development [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross		797
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
Loans, gross	0
Construction, Land Acquisition and Development [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
Construction, Land Acquisition and Development [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
Construction, Land Acquisition and Development [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial and Industrial [Member]
Originated current year	42,642
Originated prior year	23,251
Originated two years prior	23,216
Originated three years prior	11,317
Originated four years prior	10,754
Originated years prior	10,446
Revolving	62,168
Loans, gross	183,794	272,024
Loans, gross	183,794	272,024
Gross charge-offs, current year	284
Gross charge-offs, one year prior	108
Gross charge-offs, two years prior	0
Gross charge-offs, three years prior	0
Gross charge-offs, four years prior	0
Gross charge-offs, prior	0
Gross charge-offs, revolving	104
Gross charge-offs	496	69
Commercial and Industrial [Member] | Commercial Loans [Member]
Loans, gross		270,062
Loans, gross		270,062
Commercial and Industrial [Member] | Accruing Loans [Member]
Loans, gross		1,962
Loans, gross		1,962
Commercial and Industrial [Member] | Nonaccrual Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial and Industrial [Member] | Subtotal, Other Loans [Member]
Loans, gross		1,962
Loans, gross		1,962
Commercial and Industrial [Member] | Pass [Member]
Originated current year	42,104
Originated prior year	20,644
Originated two years prior	22,898
Originated three years prior	9,522
Originated four years prior	10,730
Originated years prior	10,098
Revolving	55,939
Loans, gross	171,935
Loans, gross	171,935
Commercial and Industrial [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross		260,358
Loans, gross		260,358
Commercial and Industrial [Member] | Special Mention [Member]
Originated current year	493
Originated prior year	19
Originated two years prior	318
Originated three years prior	595
Originated four years prior	24
Originated years prior	137
Revolving	4,108
Loans, gross	5,694
Loans, gross	5,694
Commercial and Industrial [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross		829
Loans, gross		829
Commercial and Industrial [Member] | Substandard [Member]
Originated current year	45
Originated prior year	2,588
Originated two years prior	0
Originated three years prior	1,200
Originated four years prior	0
Originated years prior	211
Revolving	2,121
Loans, gross	6,165
Loans, gross	6,165
Commercial and Industrial [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross		8,875
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
Loans, gross	0
Commercial and Industrial [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Consumer Portfolio Segment [Member]
Loans, gross	85,730	92,612
Loans, gross	85,730	92,612
Gross charge-offs, current year	67
Gross charge-offs, one year prior	1,205
Gross charge-offs, two years prior	765
Gross charge-offs, three years prior	22
Gross charge-offs, four years prior	22
Gross charge-offs, prior	68
Gross charge-offs, revolving	0
Gross charge-offs	2,149	1,234
Consumer Portfolio Segment [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Consumer Portfolio Segment [Member] | Accruing Loans [Member]
Loans, gross		92,251
Loans, gross		92,251
Consumer Portfolio Segment [Member] | Nonaccrual Loans [Member]
Loans, gross		361
Loans, gross		361
Consumer Portfolio Segment [Member] | Subtotal, Other Loans [Member]
Loans, gross		92,612
Loans, gross		92,612
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Originated current year	27,180
Originated prior year	30,187
Originated two years prior	19,066
Originated three years prior	3,082
Originated four years prior	1,732
Originated years prior	4,448
Revolving	35
Loans, gross	85,730
Loans, gross	85,730
Consumer Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Originated current year	27,180
Originated prior year	30,098
Originated two years prior	18,994
Originated three years prior	3,060
Originated four years prior	1,609
Originated years prior	4,401
Revolving	35
Loans, gross	85,377
Loans, gross	85,377
Consumer Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Originated current year	0
Originated prior year	89
Originated two years prior	72
Originated three years prior	22
Originated four years prior	123
Originated years prior	47
Revolving	0
Loans, gross	353
Loans, gross	353
Consumer Portfolio Segment [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Consumer Portfolio Segment [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Consumer Portfolio Segment [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Consumer Portfolio Segment [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Consumer Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
State and Political Subdivisions [Member]
Originated current year	16,025
Originated prior year	11,659
Originated two years prior	21,606
Originated three years prior	2,389
Originated four years prior	15,852
Originated years prior	4,279
Revolving	2,033
Loans, gross	73,843	64,955
Loans, gross	73,843	64,955
Gross charge-offs	0	0
State and Political Subdivisions [Member] | Commercial Loans [Member]
Loans, gross		64,955
Loans, gross		64,955
State and Political Subdivisions [Member] | Accruing Loans [Member]
Loans, gross		0
Loans, gross		0
State and Political Subdivisions [Member] | Nonaccrual Loans [Member]
Loans, gross		0
Loans, gross		0
State and Political Subdivisions [Member] | Subtotal, Other Loans [Member]
Loans, gross		0
Loans, gross		0
State and Political Subdivisions [Member] | Pass [Member]
Originated current year	16,025
Originated prior year	11,659
Originated two years prior	21,606
Originated three years prior	2,389
Originated four years prior	15,852
Originated years prior	4,279
Revolving	2,033
Loans, gross	73,843
Loans, gross	73,843
State and Political Subdivisions [Member] | Pass [Member] | Commercial Loans [Member]
Loans, gross		64,955
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
Loans, gross	0
State and Political Subdivisions [Member] | Special Mention [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
State and Political Subdivisions [Member] | Substandard [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
State and Political Subdivisions [Member] | Doubtful [Member] | Commercial Loans [Member]
Loans, gross		0
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
Loans, gross	0
State and Political Subdivisions [Member] | Unlikely to be Collected Financing Receivable [Member] | Commercial Loans [Member]
Loans, gross		0
Loans, gross		0
Commercial Equipment Financing [Member]
Originated current year	95,937
Originated prior year	63,957
Originated two years prior	3,711
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	163,605	0
Loans, gross	163,605	$ 0
Gross charge-offs	629
Commercial Equipment Financing [Member] | Pass [Member]
Originated current year	94,967
Originated prior year	63,807
Originated two years prior	3,711
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	162,485
Loans, gross	162,485
Commercial Equipment Financing [Member] | Special Mention [Member]
Originated current year	628
Originated prior year	15
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	643
Loans, gross	643
Commercial Equipment Financing [Member] | Substandard [Member]
Originated current year	342
Originated prior year	135
Originated two years prior	0
Originated three years prior	0
Originated four years prior	0
Originated years prior	0
Revolving	0
Loans, gross	477
Loans, gross	477
Commercial Equipment Financing [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
Loans, gross	0
Commercial Equipment Financing [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
Loans, gross	$ 0

Note 4 - Loans and Leases - Act

Note 4 - Loans and Leases - Activity in the Allowance for Loan Losses, by Loan Category (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Balance		$ 14,193	$ 12,416
Reclassification (1)	[1]	0
Charge-offs		(3,341)	(1,306)
Recoveries		1,890	1,121
Provisions (credits)		1,880	1,962
Balance		11,986	14,193
Specific reserve		121	34
General reserve		11,865	14,159
Individually evaluated for impairment		4,242	7,600
Financing Receivable, Collectively Evaluated for Impairment		1,216,023	1,115,744
Total loans and leases, gross		1,220,265	1,123,343
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		(2,636)
Balance			(2,636)
Residential Portfolio Segment [Member]
Charge-offs		(67)
Total loans and leases, gross		245,282	250,221
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance		2,215	2,081
Reclassification (1)	[1]	0
Charge-offs		(67)	(3)
Recoveries		0	3
Provisions (credits)		37	134
Balance		1,157	2,215
Specific reserve		0	17
General reserve		1,157	2,198
Individually evaluated for impairment		830	1,472
Financing Receivable, Collectively Evaluated for Impairment		244,452	248,749
Total loans and leases, gross		245,282	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)
Balance			(1,028)
Commercial Real Estate Portfolio Segment [Member]
Charge-offs		0
Total loans and leases, gross		408,135	376,976
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Balance		4,193	4,530
Reclassification (1)	[1]	0
Charge-offs		0	0
Recoveries		495	293
Provisions (credits)		(243)	(630)
Balance		2,831	4,193
Specific reserve		51	15
General reserve		2,780	4,178
Individually evaluated for impairment		2,663	5,766
Financing Receivable, Collectively Evaluated for Impairment		405,472	371,210
Total loans and leases, gross		408,135	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)
Balance			(1,614)
Construction, Land Acquisition and Development [Member]
Balance		747	392
Reclassification (1)	[1]	0
Charge-offs		0	0
Recoveries		0	10
Provisions (credits)		(660)	345
Balance		1,154	747
Specific reserve		0	0
General reserve		1,154	747
Individually evaluated for impairment		0	0
Financing Receivable, Collectively Evaluated for Impairment		59,876	66,555
Total loans and leases, gross		59,876	66,555
Construction, Land Acquisition and Development [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		1,067
Balance			1,067
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Total loans and leases, gross		59,876	66,555
Commercial and Industrial [Member]
Balance		4,099	2,670
Reclassification (1)	[1]	(2,390)
Charge-offs		(496)	(69)
Recoveries		148	30
Provisions (credits)		1,049	1,468
Balance		2,198	4,099
Specific reserve		0	2
General reserve		2,198	4,097
Individually evaluated for impairment		104	362
Financing Receivable, Collectively Evaluated for Impairment		183,690	271,662
Total loans and leases, gross		183,794	272,024
Commercial and Industrial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		(212)
Balance			(212)
Commercial Equipment Financing [Member]
Balance		0
Reclassification (1)	[1]	2,390
Charge-offs		(629)
Recoveries		0
Provisions (credits)		1,368
Balance		3,129	0
Specific reserve		70
General reserve		3,059
Individually evaluated for impairment		308
Financing Receivable, Collectively Evaluated for Impairment		163,297
Total loans and leases, gross		163,605	0
Commercial Equipment Financing [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		0
Balance			0
Consumer Portfolio Segment [Member]
Balance		1,307	1,159
Reclassification (1)	[1]	0
Charge-offs		(2,149)	(1,234)
Recoveries		1,247	785
Provisions (credits)		343	597
Balance		1,118	1,307
Specific reserve		0	0
General reserve		1,118	1,307
Individually evaluated for impairment		337	0
Financing Receivable, Collectively Evaluated for Impairment		85,393	92,612
Total loans and leases, gross		85,730	92,612
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		370
Balance			370
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Total loans and leases, gross		85,730
State and Political Subdivisions [Member]
Balance		503	455
Reclassification (1)	[1]	0
Charge-offs		0	0
Recoveries		0	0
Provisions (credits)		(14)	48
Balance		399	503
Specific reserve		0	0
General reserve		399	503
Individually evaluated for impairment		0	0
Financing Receivable, Collectively Evaluated for Impairment		73,843	64,955
Total loans and leases, gross		73,843	64,955
State and Political Subdivisions [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		(90)
Balance			(90)
Unallocated Financing Receivables [Member]
Balance		1,129	1,129
Reclassification (1)	[1]	0
Charge-offs		0	0
Recoveries		0	0
Provisions (credits)		0	0
Balance		0	1,129
Specific reserve		0	0
General reserve		0	1,129
Individually evaluated for impairment		0	0
Financing Receivable, Collectively Evaluated for Impairment		0	0
Total loans and leases, gross		0	0
Unallocated Financing Receivables [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		$ (1,129)
Balance			$ (1,129)
[1]Represents ACL associated with loans and leases originated under the brand, 1st Equipment Finance, and included in capital contributed to 1st Equipment Finance, Inc. on October 1, 2023, the date it was established as a wholly-owned subsidiary of the Bank.

Note 4 - Loans and Leases - Sch

Note 4 - Loans and Leases - Schedule of Collateral Dependent Loans (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Residential Real Estate [Member]
Loans, gross	$ 830
Commercial Real Estate [Member]
Loans, gross	2,663
Business Assets [Member]
Loans, gross	308
Collateral Pledged [Member]
Loans, gross	3,801
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	0
Commercial and Industrial [Member] | Collateral Pledged [Member]
Loans, gross	0
Commercial Equipment Financing [Member] | Residential Real Estate [Member]
Loans, gross	0
Commercial Equipment Financing [Member] | Commercial Real Estate [Member]
Loans, gross	0
Commercial Equipment Financing [Member] | Business Assets [Member]
Loans, gross	308
Commercial Equipment Financing [Member] | Collateral Pledged [Member]
Loans, gross	308
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	830
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	830
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	2,663
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	2,663
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	Dec. 31, 2023	Dec. 31, 2022
Loans, gross	$ 1,220,265	$ 1,123,343
90 days past due	38	79
Nonaccrual loans	5,338	2,763
Between 30 and 89 Days Past Due [Member]
Loans, gross	3,814	2,046
Financial Asset, Past Due [Member]
Loans, gross	9,190	4,888
Financial Asset, Not Past Due [Member]
Loans, gross	1,211,075	1,118,455
Residential Portfolio Segment [Member]
Loans, gross	245,282	250,221
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	245,282	250,221
90 days past due	0	0
Nonaccrual loans	1,248	713
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	580	555
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,828	1,268
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	243,454	248,953
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	408,135	376,976
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	408,135	376,976
90 days past due	0	0
Nonaccrual loans	3,113	1,545
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	117	0
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	3,230	1,545
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	404,905	375,431
Construction, Land Acquisition and Development [Member]
Loans, gross	59,876	66,555
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, gross	59,876	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	59,876	66,555
Commercial and Industrial [Member]
Loans, gross	183,794	272,024
90 days past due	0	0
Nonaccrual loans	148	144
Commercial and Industrial [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	211	113
Commercial and Industrial [Member] | Financial Asset, Past Due [Member]
Loans, gross	359	257
Commercial and Industrial [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	183,435	271,767
Consumer Portfolio Segment [Member]
Loans, gross	85,730	92,612
90 days past due	38	79
Nonaccrual loans	352	361
Consumer Portfolio Segment [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	1,095	1,378
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,485	1,818
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	84,245	90,794
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	85,730
State and Political Subdivisions [Member]
Loans, gross	73,843	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	73,843	64,955
Commercial Equipment Financing [Member]
Loans, gross	163,605	$ 0
90 days past due	0
Nonaccrual loans	477
Commercial Equipment Financing [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	1,811
Commercial Equipment Financing [Member] | Financial Asset, Past Due [Member]
Loans, gross	2,288
Commercial Equipment Financing [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	$ 161,317

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	1,471
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	363
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	12 Months Ended
	Dec. 31, 2022 USD ($)
Average balance	$ 8,736
Interest income	335	[1]
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Average balance	1,640
Interest income	65	[1]
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Average balance	6,614
Interest income	251	[1]
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Average balance	0
Interest income	0	[1]
Commercial and Industrial [Member]
Average balance	482
Interest income	19	[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 - Bank Premises and Eq_3

Note 5 - Bank Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 1.3	$ 1.6

Note 5 - Bank Premises and Eq_4

Note 5 - Bank Premises and Equipment - Property, Plant, and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, plant, and equipment, gross	$ 31,890	$ 31,714
Accumulated depreciation	(17,344)	(16,098)
Net	14,546	15,616
Land [Member]
Property, plant, and equipment, gross	2,930	2,930
Building and Building Improvements [Member]
Property, plant, and equipment, gross	14,416	14,408
Furniture and Fixtures [Member]
Property, plant, and equipment, gross	11,216	11,048
Leasehold Improvements [Member]
Property, plant, and equipment, gross	$ 3,328	$ 3,328

Note 6 - Other Assets - Compone

Note 6 - Other Assets - Components of Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investment in low-income housing tax credit program	$ 11,014	$ 11,014
Right of use assets	2,933	3,226
Mortgage servicing rights	175	254
Interest rate swaps	1,919	1,946
Net deferred tax assets	14,579	16,827
Equity securities without readily determined fair value	500	500
Repossessed assets	420	0
Other assets	10,003	9,238
Total	$ 41,543	$ 43,005

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest-Bearing Domestic Deposit, Brokered	$ 148,700	$ 23,900
Deposit Liabilities Reclassified as Loans Receivable	75	124
Deposit Liabilities Received on Terms Other than Normal Business	$ 0	$ 0

Note 7 - Deposits - Summary of

Note 7 - Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Demand (non-interest-bearing)	$ 285,548	$ 305,850
Interest-bearing demand	754,296	808,497
Savings	130,957	148,426
Time ($250,000 and over)	53,319	24,902
Other time	304,862	132,972
Total interest-bearing	1,243,434	1,114,797
Total deposits	$ 1,528,982	$ 1,420,647

Note 7 - Deposits - Summary o_2

Note 7 - Deposits - Summary of Maturities of Time Deposits (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 260,706
2025	59,856
2026	15,303
2027	12,093
2028	10,223
Total	358,181
Time Deposits $250,000 and Over [Member]
2024	52,653
2025	666
2026	0
2027	0
2028	0
Total	53,319
Time Deposits Less Than $250,000 [Member]
2024	208,053
2025	59,190
2026	15,303
2027	12,093
2028	10,223
Total	$ 304,862

Note 8 - Borrowed Funds (Detail

Note 8 - Borrowed Funds (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	Dec. 14, 2006	Dec. 31, 2023	Dec. 31, 2022
Advance from Federal Home Loan Bank		$ 164,962	$ 172,050
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust		10,310	10,310
Interest Payable		$ 1,355	171
First National Community Statutory Trust 1 [Member]
Subsidiary, Ownership Percentage, Parent		100%
Trust Preferred Securities [Member] | First National Community Statutory Trust 1 [Member]
Proceeds from Issuance of Trust Preferred Securities	$ 10,000
Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate	7.02%
Junior Subordinated Debt [Member] | First National Community Statutory Trust 1 [Member]
Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate	7.02%
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust	$ 10,300	$ 10,300	10,300
Junior Subordinated Debt [Member] | First National Community Statutory Trust 1 [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Spread Point on Variable Rate	0.26161%
Debt Instrument, Basis Spread on Variable Rate	1.67%
Federal Reserve Bank Advances [Member]
Short-Term Debt			0
Borrower-in-custody Program [Member] | Federal Reserve Bank Advances [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged		187,000
Short-Term Debt		0	$ 0
Bank Term Funding Program [Member] | Federal Reserve Bank Advances [Member]
Short-Term Debt		25,000
Line of Credit Facility, Maximum Borrowing Capacity		158,400
Debt Instrument, Collateral Amount		$ 27,800
Debentures [Member]
Debt Instrument, Interest Rate During Period		7.02%	3.47%
Interest Payable		$ 36	$ 31
Federal Home Loan Bank of Pittsburgh [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged		506,200	482,100
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available		373,600
Letters of Credit Outstanding, Amount		91,500	47,500
Line of Credit Facility, Remaining Borrowing Capacity		115,700
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Advance from Federal Home Loan Bank		16,000	139,400
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Term [Member]
Advance from Federal Home Loan Bank		$ 149,000	$ 32,700

Note 8 - Borrowed Funds - Compo

Note 8 - Borrowed Funds - Components of Borrowed Funds (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Long-term borrowed funds, ending balance	$ 200,272	$ 182,360
Junior Subordinated Debt [Member]
Long-term borrowed funds, ending balance	10,310	10,310
Long-term borrowed funds, average balance	10,310	10,310
Long-term borrowed funds, maximum month-end balance	$ 10,310	$ 10,310
Long-term borrowed funds, weighted average rate for the year	7.02%	3.47%
Long-term borrowed funds, weighted average rate at year end	7.32%	6.44%
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Term [Member]
Federal Reserve Discount Window advances	$ 148,962	$ 32,650
Short-term borrowed funds, average balance	109,979	5,830
Short-term borrowed funds, maximum month-end balance	$ 148,962	$ 32,650
Short-term borrowed funds, weighted average rate for the year	4.78%	4.51%
Short-term borrowed funds, weighted average rate at year end	5.01%	4.45%
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Federal Reserve Discount Window advances	$ 16,000	$ 139,400
Short-term borrowed funds, average balance	69,792	93,309
Short-term borrowed funds, maximum month-end balance	$ 196,900	$ 170,350
Short-term borrowed funds, weighted average rate for the year	5.20%	2.56%
Short-term borrowed funds, weighted average rate at year end	5.68%	4.45%
Federal Reserve Bank Advances [Member]
Federal Reserve Discount Window advances		$ 0
Short-term borrowed funds, average balance		66
Short-term borrowed funds, maximum month-end balance		$ 0
Short-term borrowed funds, weighted average rate for the year		3.77%
Short-term borrowed funds, weighted average rate at year end		0%
Federal Reserve Bank Advances [Member] | Borrower-in-custody Program [Member]
Federal Reserve Discount Window advances	$ 0	$ 0
Short-term borrowed funds, average balance	85
Short-term borrowed funds, maximum month-end balance	$ 0
Short-term borrowed funds, weighted average rate for the year	4.98%
Short-term borrowed funds, weighted average rate at year end	0%
Federal Reserve Bank Advances [Member] | Bank Term Funding Program [Member]
Federal Reserve Discount Window advances	$ 25,000
Short-term borrowed funds, average balance	1,164
Short-term borrowed funds, maximum month-end balance	$ 25,000
Short-term borrowed funds, weighted average rate for the year	4.89%
Short-term borrowed funds, weighted average rate at year end	4.89%

Note 8 - Borrowed Funds - Borro

Note 8 - Borrowed Funds - Borrowed Funds by Maturity Date (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2026	$ 5,000
2027	22,357
2028	14,188
Total	200,272	$ 182,360
Borrowed Funds [Member]
2024	118,850
2025	29,567
2029 and thereafter	10,310
Total	$ 200,272

Note 9 - Derivative and Hedgi_3

Note 9 - Derivative and Hedging Transactions (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest Rate Swap [Member] | Interest Expense [Member]
Cash Flow Hedge Gain (Loss) to be Reclassified within 12 Months	$ 604
Derivatives Subject to Thresholds [Member]
Derivative Liability	259	$ 0
Derivative Liability, Subject to Master Netting Arrangement, Collateral, Right to Reclaim Cash Not Offset	$ 400

Note 9 - Derivative and Hedgi_4

Note 9 - Derivative and Hedging Transactions - Summary of Fair Value Hedges (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Fair Value Hedges, carry amount		$ 35,549	$ 0
Fair Value Hedges, cumulative amount		549	0
Fixed Rate Loans [Member]
Fair Value Hedges, carry amount	[1]	35,549	0
Fair Value Hedges, cumulative amount	[1]	549	0
Closed portfolio, amortized cost		90,000	$ 0
Cumulative basis adjustment		549
Hedged asset		$ 35,000
[1]These amounts include the amortized cost basis of closed portfolios of fixed rate loans used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At December 31, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $90.0 million; the cumulative basis adjustments associated with these hedging relationships was $549 thousand; and the amounts of the designated hedged items were $35 million. There were no such hedging relationships at December 31, 2022.

Note 9 - Derivative and Hedgi_5

Note 9 - Derivative and Hedging Transactions - Fair Values of Derivative Instruments on the Balance Sheet (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Derivative assets		$ 2,088	$ 2,104
Derivative Liabilities		2,691	931
Financial instruments		0	0
Financial instruments		0	0
Cash collateral (1)	[1]	0	1,946
Cash collateral (1)	[1]	0	0
Net derivative amounts		2,088	158
Net derivative amounts		2,691	931
Designated as Hedging Instrument [Member]
Derivative assets		650	1,173
Derivative Liabilities		1,253	0
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		10,000
Derivative Liability, Notional Amount		85,000
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		650	1,173
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		1,253	0
Not Designated as Hedging Instrument [Member]
Derivative assets		1,438	931
Derivative Liabilities		1,438	931
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		38,828
Derivative Liability, Notional Amount		38,828
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		1,438	931
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		1,438	931
Not Designated as Hedging Instrument [Member] | Risk Participation Transaction [Member]
Derivative Asset, Notional Amount		13,672
Derivative assets		0	0
Derivative Liabilities		$ 0	$ 0
[1]Cash 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. Cash collateral 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 collateral cannot reduce the net derivative position below zero. Therefore, excess other collateral, if any, is not reflected above.

Note 9 - Derivative and Hedgi_6

Note 9 - Derivative and Hedging Transactions - Effect of Hedge Accounting on Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amount of Gain or (Loss) Recognized in OCI on Derivative	$ (1,513)	$ 46
Amount of Gain or (Loss) Recognized in OCI Included Component	(1,513)	46
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	302	176
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	302	176
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	(1,513)	46
Amount of Gain or (Loss) Recognized in OCI Included Component	(1,513)	46
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	302	176
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	302	176
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 9 - Derivative and Hedgi_7

Note 9 - Derivative and Hedging Transactions - Effect of Hedge Accounting on the Consolidated Statements of Income and Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	$ (302)	$ (176)
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	302	176
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	302	176
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	302	176
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 10 - Benefit Plans (Detail

Note 10 - Benefit Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred Compensation Liability, Current and Noncurrent	$ 1,100	$ 1,300
Profit Sharing Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	0	0
Pension Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	580	481
Supplemental Executive Retirement Plan [Member]
Retirement Plan, Annual, Accrued Unfunded Contributions	181	370
Liability, Other Retirement Benefits	$ 1,900	$ 1,500

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	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 11 - Income Taxes - Compon

Note 11 - Income Taxes - Components of Income Tax (Benefit) Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal	$ 2,785	$ 4,569
State	101	77
Total current tax provision	2,886	4,646
Federal	23	(502)
State	(152)	0
Total deferred tax benefit	(129)	(502)
Total tax expense	$ 2,757	$ 4,144

Note 11 - Income Taxes - Effect

Note 11 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Provision at statutory tax rates	$ 3,305	$ 5,164
Provision at statutory tax rates, percentage	21%	21%
Tax effects of tax free interest income	$ (819)	$ (874)
Tax effects of tax free interest income, percentage	(5.20%)	(3.55%)
Non-deductible interest expense	$ 408	$ 85
Non-deductible interest expense, percentage	2.59%	0.35%
Bank-owned life insurance	$ (158)	$ (206)
Bank-owned life insurance, percentage	(1.00%)	(0.84%)
Other items, net	$ 21	$ (25)
Other items, net, percentage	0.13%	(0.11%)
Total tax expense	$ 2,757	$ 4,144
Income tax provision, percentage	17.52%	16.85%

Note 11 - Income Taxes - Net De

Note 11 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for credit losses	$ 2,814	$ 3,180
Deferred compensation	756	650
Lease liability	672	736
Other real estate owned valuation	72	72
Employee benefits	22	352
Accrued interest	7	7
Deferred income	5	29
Derivative liabilities	54	0
Unrealized holding losses on securities available-for-sale	10,624	12,982
Unrealized holding losses on equity securities	278	32
Other deferred tax assets	184	0
Gross deferred tax assets	15,488	18,040
Deferred loan origination costs	(149)	(137)
Right of use asset	(616)	(677)
Derivative assets	0	(215)
Mortgage servicing rights	(37)	(53)
Depreciation	(107)	(130)
Gross deferred tax liabilities	(909)	(1,213)
Net deferred tax assets	$ 14,579	$ 16,827

Note 12 - Related Party Trans_3

Note 12 - Related Party Transactions (Details Textual) - Directors, Executive Officers and Their Related Parties [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Deposit Liabilities	$ 114,100	$ 133,000
Related Party Transactions, Interest Paid on Deposits	1,900	502
Costs and Expenses, Related Party	134	526
Nonperforming Financial Instruments [Member]
Notes Payable	$ 0	$ 0

Note 12 - Related Party Trans_4

Note 12 - Related Party Transactions - Related Party Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance January 1,	$ 79,144	$ 71,437
Additions, new loans and advances	229,481	96,978
Repayments	(229,298)	(89,271)
Balance December 31,	$ 79,327	$ 79,144

Note 13 - Commitments, Contin_3

Note 13 - Commitments, Contingencies and Concentrations (Details Textual) - USD ($)		3 Months Ended	12 Months Ended
	Oct. 01, 2022	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Right-of-Use Asset		$ 3,226,000	$ 2,933,000	$ 3,226,000
Operating Lease, Expense			408,000	391,000
Qualified Affordable Housing Project Investments, Commitment	$ 11,000,000
Federal Low-income Housing Tax Credits, Qualification, Percent	100%
Payments for Affordable Housing Programs		2,200,000	6,610,000	2,203,000
Reserves for Unfunded Commitments		949,000	1,400	949,000
Provision for Other Credit Losses			(803,000)	366,000
Payments Serviced for Federal Home Loan Bank			11,700,000
Maximum Obligation for Guarantees to Federal Home Loan Bank if Aggregate Foreclosure Losses on Pool of Loans Exceeds Specified Amount			655,000
Maximum Amount of Aggregate Foreclosure Losses on Entire Pool of Loans			70,000
Cash and Due from Banks		26,588,000	27,819,000	26,588,000
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		1,123,343,000	1,220,265,000	1,123,343,000
Commercial Real Estate, Construction Land Acquisition, and Development Loans Portfolio [Member] | Financing Receivable [Member] | Credit Concentration Risk [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		$ 443,500,000	$ 468,000,000	$ 443,500,000
Financing Receivable, before Allowance for Credit Loss, to Total, Percent		39.50%	38.40%	39.50%
Commercial Real Estate, Construction Land Acquisition, and Development Loans Portfolio [Member] | Financing Receivable [Member] | Geographic Concentration Risk [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		$ 123,400,000	$ 188,000,000	$ 123,400,000
Financing Receivable, before Allowance for Credit Loss, to Total, Percent		11%	15.40%	11%
Compass Bank [Member]
Cash and Due from Banks		$ 1,700,000	$ 1,400,000	$ 1,700,000
Other Assets [Member]
Operating Lease, Right-of-Use Asset		3,200,000	2,900,000	3,200,000
Other Liabilities [Member]
Operating Lease, Liability		$ 3,500,000	3,202,000	$ 3,500,000
Qualified Affordable Housing Project Investments, Commitment			$ 2,200,000

Note 13 - Commitments, Contin_4

Note 13 - Commitments, Contingencies and Concentrations - Maturity of Remaining Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 417
2025	388
2026	387
2027	388
2028	370
2029 and thereafter	1,901
Total lease payments	3,851
Less: imputed interest	649
Other Liabilities [Member]
Present value of operating lease liabilities	$ 3,202	$ 3,500

Note 13 - Commitments, Contin_5

Note 13 - Commitments, Contingencies and Concentrations - Other Information Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted-average remaining lease term (in years) (Year)	10 years 8 months 12 days	9 years 10 months 24 days
Weighted-average discount rate	3.26%	3.33%
Operating cash flows from operating leases	$ 423	$ 402

Note 13 - Commitments, Contin_6

Note 13 - Commitments, Contingencies and Concentrations - Fair Value of Off-balance Sheet Risks (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commitments to Extend Credit [Member]
Off-balance sheet risks, fair value	$ 335,032	$ 301,300
Standby Letters of Credit [Member]
Off-balance sheet risks, fair value	$ 16,908	$ 17,923

Note 13 - Commitments, Contin_7

Note 13 - Commitments, Contingencies and Concentrations - Summary of Loan Concentration Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans, gross	$ 1,220,265	$ 1,123,343
Credit Concentration Risk [Member] | General Freight Trucking [Member] | Financing Receivable [Member]
Loans, gross	$ 48,477	$ 25,052
% of gross loans	3.97%	2.23%
Credit Concentration Risk [Member] | Retail Space/Shopping Centers [Member] | Financing Receivable [Member]
Loans, gross	$ 58,517	$ 54,461
% of gross loans	4.80%	4.85%
Credit Concentration Risk [Member] | The 1-4 Family Residential Investment Properties [Member] | Financing Receivable [Member]
Loans, gross	$ 119,393	$ 113,746
% of gross loans	9.78%	10.13%

Note 14 - Stock Compensation _3

Note 14 - Stock Compensation Plans (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jul. 03, 2023	Dec. 31, 2023	Dec. 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 Payment Arrangement, Expense		$ 583	$ 448
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 1,600	$ 1,200
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 years 7 months 6 days
Common Stock, Capital Shares Reserved for Future Issuance (in shares)				455,584
The 2023 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)				2,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		2,435,076
The 2023 Equity Incentive Plan [Member] | Each of Bank's Twenty-two Advisory Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	100
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 6.11
The 2023 Equity Incentive Plan [Member] | Twenty-two Advisory Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	2,200
Share-Based Payment Arrangement, Expense	$ 13
The 2023 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Nonemployee [Member] | Each of Bank's Ten Non-employee Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	2,454
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 6.11
The 2023 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Nonemployee [Member] | Bank's Ten Non-employee Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	24,540
Share-Based Payment Arrangement, Expense	$ 150

Note 14 - Stock Compensation _4

Note 14 - Stock Compensation Plans - Stock Compensation Plans (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 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)	(6,232)	(5,503)
Forfeitures, weighted average grant date fair value (in dollars per share)	$ 7.87	$ 8.17
Shares vested (in shares)	(58,425)	(54,689)
Shares vested, weighted average grant date fair value (in dollars per share)	$ 8.01	$ 7.38
Total outstanding, end of period (in shares)	261,753	185,965
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 7.89	$ 8.22

Note 15 - Regulatory Matters (D

Note 15 - Regulatory Matters (Details Textual) - $ / shares		12 Months Ended
	Jan. 24, 2024	Dec. 31, 2023	Dec. 31, 2022
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.36	$ 0.33
Stock Issued During Period, Shares, Dividend Reinvestment Plan (in shares)		13,348	5,089
Subsequent Event [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 0.09
Dividends Payable, Date to be Paid	Mar. 15, 2024
Dividends Payable, Date of Record	Mar. 01, 2024

Note 15 - Regulatory Matters -

Note 15 - Regulatory Matters - Risk-based Capital and Related Ratios (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Total capital (to risk-weighted assets), Amount	$ 175,296	$ 169,984
Total capital (to risk-weighted assets), Ratio	0.1266	0.1311
Total capital (to risk-weighted assets), Minimum required for capital adequacy purposes	0.08	0.08
Total capital (to risk-weighted assets), Minimum required for capital adequacy purposes with conservation buffer	0.105	0.105
Total capital (to risk-weighted assets), To be well capitalized under prompt corrective action	0.10	0.10
Tier I capital (to risk-weighted assets), Amount	$ 161,896	$ 154,842
Tier I capital (to risk-weighted assets), Ratio	0.1169	0.1194
Tier I capital (to risk-weighted assets), Minimum required for capital adequacy purposes	0.06	0.06
Tier I capital (to risk-weighted assets), Minimum required for capital adequacy purposes with conservation buffer	0.085	0.085
Tier I capital (to risk-weighted assets), To be well capitalized under prompt corrective action	0.08	0.08
Tier I common equity (to risk-weighted assets), Amount	$ 161,896	$ 154,842
Tier I common equity (to risk-weighted assets), Ratio	0.1169	0.1194
Tier I common equity (to risk-weighted assets), Minimum required for capital adequacy purposes	0.045	0.045
Tier I common equity (to risk-weighted assets), Minimum required for capital adequacy purposes with conservation buffer	0.07	0.07
Tier I common equity (to risk-weighted assets), To be well capitalized under prompt corrective action	0.065	0.065
Tier I capital (to average assets), Amount	$ 161,896	$ 154,842
Tier I capital (to average assets), Ratio	0.0876	0.0877
Tier I capital (to average assets), Minimum required for capital adequacy purposes	0.04	0.04
Tier I capital (to average assets), Minimum required for capital adequacy purposes with conservation buffer	0.04	0.04
Tier I capital (to average assets), To be well capitalized under prompt corrective action	0.05	0.05
Total risk-weighted assets, Amount	$ 1,384,710	$ 1,296,618
Total average assets, Amount	$ 1,848,752	$ 1,765,251

Note 16 - Fair Value Measurem_3

Note 16 - Fair Value Measurements (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-Sale, Amortized Cost	$ 501,402	$ 537,912
Debt Securities, Available-for-Sale	$ 450,814	476,091
Debt Securities, Available-for-sale, Level 3 to Level 2 Transfers	2
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	30
Debt Securities, Available-for-Sale, Amortized Cost	$ 35,055	33,630
Debt Securities, Available-for-Sale	$ 31,286	$ 30,672
Debt Securities, Available-for-sale, Level 3 to Level 2 Transfers		1
Inactive Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	4

Note 16 - Fair Value Measurem_4

Note 16 - Fair Value Measurements - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities	$ 450,814	$ 476,091
Equity securities, at fair value	4,786	7,717
Interest rate swaps	1,919	1,946
US Treasury Securities [Member]
Available-for-sale debt securities	33,177	32,134
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities	199,796	220,782
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities	16,446	20,663
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities	70,152	72,507
Corporate Debt Securities [Member]
Available-for-sale debt securities	31,286	30,672
Asset-Backed Securities [Member]
Available-for-sale debt securities	21,690	14,941
Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities	674	656
Fair Value, Recurring [Member]
Available-for-sale debt securities	450,814	476,091
Equity securities, at fair value	4,786	7,717
Interest rate swaps	2,088	2,104
Total financial assets	457,688	485,912
Derivative liabilities	2,691	931
Total financial liabilities	2,691	931
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Equity securities, at fair value	4,786	7,717
Interest rate swaps	0	0
Total financial assets	4,786	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	443,840	468,155
Equity securities, at fair value	0	0
Interest rate swaps	2,088	2,104
Total financial assets	445,928	470,259
Derivative liabilities	2,691	931
Total financial liabilities	2,691	931
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	6,974	7,936
Equity securities, at fair value	0	0
Interest rate swaps	0	0
Total financial assets	6,974	7,936
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Available-for-sale debt securities	33,177	32,134
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	33,177	32,134
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities	199,796	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	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	199,796	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	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member]
Available-for-sale debt securities	74,207	80,407
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	74,207	80,407
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member]
Available-for-sale debt securities	3,386	3,329
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	3,386	3,329
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities	16,446	20,663
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	16,446	20,663
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities	70,151	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	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	70,151	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	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale debt securities	31,286	30,672
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	24,312	22,736
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	6,974	7,936
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Available-for-sale debt securities	21,690	14,941
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	21,690	14,941
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities	674	656
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities	674	656
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities	$ 0	$ 0

Note 16 - Fair Value Measurem_5

Note 16 - Fair Value Measurements - Changes in Fair Value Assets (Details) - Corporate Debt Securities [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 7,936	$ 12,345
Additions	0	0
Redemptions	0	(2,066)
Transfer to Level 2	(853)	(756)
Included in earnings	0	0
Included in other comprehensive income	(109)	(1,587)
Balance	$ 6,974	$ 7,936

Note 16 - Fair Value Measurem_6

Note 16 - Fair Value Measurements - Assets Measured At Fair Value on a Non-recurring Basis and Quantitative Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2023	Dec. 31, 2021
Loans, gross	$ 1,220,265	$ 1,123,343
Individually evaluated loans - collateral dependent	11,986	14,193	$ (11,557)	$ 12,416
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Collateral Dependent [Member]
Loans, gross	3,801
Individually evaluated loans - collateral dependent	121
Individually evaluated loans - collateral dependent	$ 3,680
Individually evaluated loans - collateral dependent	10%
Fair Value	$ 3,680
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member]
Loans, gross	441	5,698
Individually evaluated loans - collateral dependent	0	26
Individually evaluated loans - collateral dependent	441	5,672
Fair Value	$ 441	$ 5,672
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member] | Minimum [Member]
Individually evaluated loans - other	0%	3%
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member] | Maximum [Member]
Individually evaluated loans - other	16.06%	10.25%
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Market Approach [Member] | Impaired Loans, Collateral Dependent [Member]
Loans, gross		$ 1,902
Individually evaluated loans - collateral dependent		8
Individually evaluated loans - collateral dependent		$ 1,894
Individually evaluated loans - collateral dependent		10%
Fair Value		$ 1,894
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Repossessed Assets [Member]
Individually evaluated loans - other	10%
Repossessed assets	$ 420
Repossessed assets	0
Repossessed assets	$ 420

Note 16 - Fair Value Measurem_7

Note 16 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-sale debt securities	$ 450,814	$ 476,091
Equity securities, at fair value	4,786	7,717
Interest rate swaps	1,919	1,946
Reported Value Measurement [Member]
Available-for-sale debt securities	450,814	476,091
Estimate of Fair Value Measurement [Member]
Available-for-sale debt securities	450,814	476,091
Fair Value, Inputs, Level 1 [Member] | Reported Value Measurement [Member]
Cash and short term investments	107,868	41,916
Equity securities, at fair value	4,786	7,717
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Cash and short term investments	107,868	41,916
Equity securities, at fair value	4,786	7,717
Fair Value, Inputs, Level 2 [Member] | Reported Value Measurement [Member]
Restricted stock	8,814	8,545
Loans held for sale	0	60
Accrued interest receivable	7,085	5,957
Interest rate swaps	1,919	1,946
Deposits	1,528,982	1,420,647
Borrowed funds	200,272	182,360
Accrued interest payable	1,355	171
Derivative liabilities	2,726	921
Fair Value, Inputs, Level 2 [Member] | Estimate of Fair Value Measurement [Member]
Restricted stock	8,814	8,545
Loans held for sale	0	60
Accrued interest receivable	7,085	5,957
Interest rate swaps	2,088	2,104
Deposits	1,526,672	1,416,272
Borrowed funds	200,724	182,108
Accrued interest payable	1,355	171
Derivative liabilities	2,691	931
Fair Value, Inputs, Level 3 [Member] | Reported Value Measurement [Member]
Loans, net	1,208,279	1,110,124
Servicing rights	175	254
Fair Value, Inputs, Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Loans, net	1,152,257	1,079,266
Servicing rights	$ 570	$ 621

Note 17 - Earnings Per Share -

Note 17 - Earnings Per Share - Calculation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 12,983	$ 20,445
Basic weighted-average number of common stock outstanding (in shares)	19,740,493	19,744,477
Plus: common share equivalents (in shares)	2,125	18,089
Diluted weighted-average number of common stock outstanding (in shares)	19,742,618	19,762,566
Basic (in dollars per share)	$ 0.66	$ 1.04
Diluted (in dollars per share)	$ 0.66	$ 1.03

Note 18 - Other Comprehensive_3

Note 18 - Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reclassification adjustment for (gains) losses included in net income	$ (252)	$ 223
Income tax expense	2,757	4,144
Net of tax amount	199	(176)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification adjustment for (gains) losses included in net income	(252)	223
Income tax expense	53	(47)
Net of tax amount	$ (199)	$ 176

Note 18 - Other Comprehensive_4

Note 18 - Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 118,949	$ 162,457
Net other comprehensive income (loss) during the period	7,859	(54,380)
Balance	134,599	118,949
AOCI Attributable to Parent [Member]
Balance	(48,028)	6,352
Other comprehensive income (loss) before reclassifications	8,058	(54,556)
Amounts reclassified from accumulated other comprehensive income (loss)	(199)	176
Net other comprehensive income (loss) during the period	7,859	(54,380)
Balance	$ (40,169)	$ (48,028)

Note 19 - Condensed Financial_3

Note 19 - Condensed Financial Information - Parent Company Only - Condensed Statements of Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity securities, at fair value	$ 4,786	$ 7,717
Other assets	41,543	43,005
Total assets	1,880,986	1,745,530
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust	10,310	10,310
Accrued interest payable	1,355	171
Other liabilities	15,778	23,403
Total liabilities	1,746,387	1,626,581
Shareholders’ equity	134,599	118,949	$ 162,457
Total liabilities and shareholders’ equity	1,880,986	1,745,530
Parent Company [Member]
Cash	15,515	12,779
Investment in statutory trust	464	442
Investment in subsidiary (equity method)	121,742	106,837
Equity securities, at fair value	3,996	6,937
Other assets	3,850	2,409
Total assets	145,567	129,404
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust	10,310	10,310
Accrued interest payable	36	31
Other liabilities	622	114
Total liabilities	10,968	10,455
Shareholders’ equity	134,599	118,949
Total liabilities and shareholders’ equity	$ 145,567	$ 129,404

Note 19 - Condensed Financial_4

Note 19 - Condensed Financial Information - Parent Company Only - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest and dividend income	$ 82,024	$ 60,776
Net loss on equity securities	(1,601)	(34)
Trust income	22	11
Junior subordinated debentures	724	358
Merger and acquisition expenses	1,480	0
Other operating expenses	5,331	4,610
Total expenses	36,922	35,474
Income before income tax benefit	15,740	24,589
Income tax expense	2,757	4,144
Income before equity in undistributed net income of subsidiary	12,983	20,445
Parent Company [Member]
Dividends from subsidiaries	10,000	15,000
Interest and dividend income	680	204
Net loss on equity securities	(1,611)	92
Trust income	22	11
Other income	49	0
Total income	9,140	15,307
Junior subordinated debentures	724	358
Merger and acquisition expenses	1,480	0
Other operating expenses	536	513
Total expenses	2,740	871
Income before income tax benefit	6,400	14,436
Income tax expense	(616)	(133)
Income before equity in undistributed net income of subsidiary	7,016	14,569
Equity in undistributed net income of subsidiary	5,967	5,876
Net income	$ 12,983	$ 20,445

Note 19 - Condensed Financial_5

Note 19 - Condensed Financial Information - Parent Company Only - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity in trust	$ (22)	$ (11)
Net loss on equity securities	1,601	34
Increase in accrued interest payable	1,184	122
Decrease in other liabilities	(3,252)	(3,637)
Net cash provided by operating activities	15,823	19,970
Proceeds from the sale of equity securities	1,490	359
Purchase of equity securities	(160)	(3,188)
Net cash used in investing activities	(69,046)	(184,587)
Proceeds from issuance of common shares, net of discount	38	0
Repurchase of common shares	0	(3,636)
Cash dividends paid	(7,110)	(6,520)
Net cash provided by financing activities	119,175	107,513
Net increase (decrease) in cash and cash equivalents	65,952	(57,104)
Cash and cash equivalents at beginning of year	41,916	99,020
Cash and cash equivalents at end of year	107,868	41,916
Parent Company [Member]
Net income	12,983	20,445
Equity in undistributed income of subsidiary	(5,967)	(5,876)
Equity in trust	(22)	(11)
Net loss on equity securities	1,611	(92)
Increase in other assets	(694)	(25)
Increase in accrued interest payable	5	22
Decrease in other liabilities	562	(122)
Net cash provided by operating activities	8,478	14,341
Proceeds from the sale of equity securities	1,490	359
Purchase of equity securities	(160)	(3,188)
Net cash used in investing activities	1,330	(2,829)
Proceeds from issuance of common shares, net of discount	38	0
Repurchase of common shares	0	(3,636)
Cash dividends paid	(7,110)	(6,520)
Net cash provided by financing activities	(7,072)	(10,156)
Net increase (decrease) in cash and cash equivalents	2,736	1,356
Cash and cash equivalents at beginning of year	12,779	11,423
Cash and cash equivalents at end of year	$ 15,515	$ 12,779