FNCB Bancorp (FNCB) 10-Q 3 May 24 2024 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 03, 2024
Document Information [Line Items]
Entity Central Index Key	0001035976
Entity Registrant Name	FNCB BANCORP, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-38408
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2900790
Entity Address, Address Line One	102 E. Drinker St.
Entity Address, City or Town	Dunmore
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18512
City Area Code	570
Local Phone Number	346-7667
Title of 12(b) Security	Common stock, $1.25 par value
Trading Symbol	FNCB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		19,795,670

Consolidated Statements of Fina

Consolidated Statements of Financial Condition (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets [Abstract]
Cash and due from banks	$ 18,323	$ 27,819
Interest-bearing deposits in other banks	52,266	80,049
Total cash and cash equivalents	70,589	107,868
Available-for-sale debt securities, at fair value	442,120	450,814
Equity securities, at fair value	4,373	4,786
Total restricted securities, at cost	9,364	8,814
Loans and leases, net of allowance for credit losses of $12,455 and $11,986	1,237,770	1,208,279
Bank premises and equipment, net	14,256	14,546
Accrued interest receivable	7,590	7,085
Bank-owned life insurance	36,667	37,251
Other Assets	43,253	41,543
Total assets	1,865,982	1,880,986
Liabilities [Abstract]
Demand (non-interest bearing)	286,286	285,548
Interest-bearing	1,195,008	1,243,434
Total deposits	1,481,294	1,528,982
Borrowed funds:
Federal Home Loan Bank of Pittsburgh advances	194,546	164,962
Junior subordinated debentures	10,310	10,310
Total borrowed funds	229,856	200,272
Accrued interest payable	1,284	1,355
Other Liabilities	15,803	15,778
Total liabilities	1,728,237	1,746,387
Shareholders' equity
Preferred shares ($1.25 par) Authorized: 20,000,000 shares at March 31, 2024 and December 31, 2023 Issued and outstanding: 0 shares at March 31, 2024 and December 31, 2023	0	0
Common shares ($1.25 par) Authorized: 50,000,000 shares at March 31, 2024 and December 31, 2023 Issued and outstanding: 19,795,151 shares at March 31, 2024 and 19,787,031 shares at December 31, 2023	24,743	24,733
Additional paid-in capital	78,412	78,253
Retained earnings	73,522	71,782
Accumulated other comprehensive loss	(38,932)	(40,169)
Total shareholders' equity	137,745	134,599
Total liabilities and shareholders’ equity	1,865,982	1,880,986
Federal Reserve Discount Window Advances [Member]
Borrowed funds:
Federal Reserve Discount Window advances	$ 25,000	$ 25,000

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans, allowance for credit losses	$ 12,455	$ 11,986
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)	19,795,151	19,787,031
Common shares, outstanding (in shares)	19,795,151	19,787,031

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest and fees on loans and leases	$ 18,320	$ 14,565
Interest and dividends on securities:
Taxable	3,627	3,077
Tax-exempt	534	587
Dividends	226	273
Total interest and dividends on securities	4,387	3,937
Interest on interest-bearing deposits in other banks	178	177
Total interest income	22,885	18,679
Interest expense
Interest on deposits	7,543	4,377
Interest on borrowed funds:
Federal Reserve Discount Window advances	300
Federal Home Loan Bank of Pittsburgh advances	1,623	2,551
Junior subordinated debentures	190	166
Total interest on borrowed funds	2,113	2,717
Total interest expense	9,656	7,094
Net interest income before provision for credit losses - loans and leases	13,229	11,585
Provision for credit losses - loans and leases	1,486	975
Net interest income after provision for credit losses - loans and leases	11,743	10,610
Non-interest income
Deposit service charges	1,070	1,064
Net gain on the sale of available-for-sale debt securities	0	162
Net loss on equity securities	(413)	(508)
Income from cash surrender value of bank-owned life insurance	226	197
Wealth management services revenue	304	238
Other	441	518
Total non-interest income	1,628	1,671
Non-interest expense
Salaries and employee benefits	5,193	5,395
Occupancy expense	575	521
Equipment expense	238	272
Advertising expense	144	209
Data processing expense	969	998
Regulatory assessments	302	213
Bank shares tax	275	205
Professional fees	317	302
Credit to provision for unfunded commitments	(255)	(269)
Contributions	253	19
Merger and acquisition expenses	284
Other operating expenses	892	1,056
Total non-interest expense	9,187	8,921
Income before income tax expense	4,184	3,360
Income tax expense	652	697
Net income	$ 3,532	$ 2,663
Earnings per share
Basic (in dollars per share)	$ 0.18	$ 0.14
Diluted (in dollars per share)	0.18	0.14
Cash dividends declared per common share (in dollars per share)	$ 0.09	$ 0.09
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic (in shares)	19,793,235	19,682,357
Diluted (in shares)	19,795,213	19,690,859

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net income	$ 3,532	$ 2,663
Other comprehensive loss:
Unrealized (losses) gains on available-for-sale debt securities	(652)	8,774
Taxes	137	(1,842)
Net of tax amount	(515)	6,932
Reclassification adjustment gains included in net income	0	(162)
Taxes	0	34
Net of tax amount	0	(128)
Derivative adjustments	2,218	(1,716)
Taxes	(466)	360
Net of tax amount	1,752	(1,356)
Total other comprehensive income	1,237	5,448
Comprehensive income	$ 4,769	$ 8,111

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Dec. 31, 2022						19,681,644
Balances (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ 0	$ 0	$ 1,080		$ 1,080
Balances at Dec. 31, 2022						$ 24,602	$ 77,502	$ 64,873	$ (48,028)	$ 118,949
Net income for the period						0	0	2,663	0	2,663
Cash dividends						0	0	(1,771)	0	(1,771)
Restricted stock awards						$ 0	121	0	0	$ 121
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)						2,229				2,229
Common shares issued through dividend reinvestment/optional cash purchase plan						$ 2	13	(11)	0	$ 4
Other comprehensive income						$ 0	0	0	5,448	5,448
Balances (in shares) at Mar. 31, 2023						19,683,873
Balances at Mar. 31, 2023						$ 24,604	77,636	66,834	(42,580)	126,494
Balances (in shares) at Dec. 31, 2023						19,787,031
Balances at Dec. 31, 2023						$ 24,733	78,253	71,782	(40,169)	134,599
Net income for the period						0	0	3,532	0	3,532
Cash dividends						0	0	(1,782)	0	(1,782)
Restricted stock awards						$ 0	143	0	0	$ 143
Common shares issued through dividend reinvestment/optional cash purchase plan (in shares)						1,254				1,254
Common shares issued through dividend reinvestment/optional cash purchase plan						$ 1	6	(10)	0	$ (3)
Other comprehensive income						$ 0	0	0	1,237	1,237
Common shares issued in consideration of an asset purchase (in shares)						2,375
Common shares issued in consideration of an asset purchase						$ 3	16	0	0	19
Common shares issued under long-term incentive compensation plan (in shares)						4,491
Common shares issued under long-term incentive compensation plan						$ 6	(6)	0	0	0
Balances (in shares) at Mar. 31, 2024						19,795,151
Balances at Mar. 31, 2024						$ 24,743	$ 78,412	$ 73,522	$ (38,932)	$ 137,745

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash dividends declared, per share (in dollars per share)	$ 0.09	$ 0.09
Other comprehensive income (loss) , tax	$ 329	$ 1,448

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net income	$ 3,532	$ 2,663
Adjustments to reconcile net income to net cash provided by operating activities:
Investment securities amortization, net	445	484
Equity in trust	(6)	(5)
Depreciation of bank premises and equipment	294	352
Amortization of loan origination costs	294	160
Stock-based compensation expense	143	121
Provision for credit losses - loans and leases	1,486	975
Credit to provision for unfunded commitments	(255)	(269)
Net gain on the sale of available-for-sale debt securities	0	(162)
Net loss on equity securities	413	508
Net gain on the sale of mortgage loans held for sale	0	(1)
Net loss on sale of other assets	110	0
Bank-owned life insurance settlement	(200)	0
Income from cash surrender value of bank-owned life insurance	(226)	(197)
Proceeds from the sale of mortgage loans held for sale	0	61
Increase in accrued interest receivable	(505)	(186)
Increase in other assets	(347)	(443)
(Decrease) increase in accrued interest payable	(71)	677
Increase (decrease) in other liabilities	2,263	(3,514)
Total adjustments	3,838	(1,439)
Net cash provided by operating activities	7,370	1,224
Cash flows from investing activities:
Maturities, calls and principal payments of available-for-sale debt securities	9,612	5,708
Proceeds from the sale of available-for-sale debt securities	0	7,054
Purchases of available-for-sale debt securities	(2,015)	(1,500)
Purchases of equity securities	0	(160)
(Purchase) redemption of restricted stock	(549)	63
Net increase in loans and leases to customers	(32,212)	(39,862)
Proceeds received from bank-owned life insurance settlement	1,010	0
Investment in low-income housing tax credit program	(860)	0
Proceeds from the sale of other assets	258	0
Purchases of bank premises and equipment	(4)	(52)
Net cash used in investing activities	(24,760)	(28,749)
Cash flows from financing activities:
Net (decrease) increase in deposits	(47,688)	42,659
Net increase (decrease) in Federal Home Loan Bank of Pittsburgh advances - overnight	90,800	(49,900)
Proceeds from Federal Home Loan Bank of Pittsburgh advances - term	4,292	96,688
Repayment of Federal Home loan Bank of Pittsburgh advances - term	(65,508)	(32,500)
Repayment of Federal Reserve Discount Window advances	(25,000)	0
Net (discount) proceeds from issuance of common shares under dividend reinvestment/optional cash purchase plan	(3)	4
Cash dividends paid	(1,782)	(1,771)
Net cash (used in) provided by financing activities	(19,889)	55,180
Net (decrease) increase in cash and cash equivalents	(37,279)	27,655
Cash and cash equivalents at beginning of period	107,868	41,916
Cash and cash equivalents at end of period	70,589	69,571
Supplemental cash flow information
Interest	9,727	6,417
Taxes	0	1,200
Other transactions:
Common shares issued in consideration of an asset purchase	3	0
Federal Reserve Bank Advances [Member]
Cash flows from financing activities:
Proceeds from Federal Reserve Discount Window advances	$ 25,000	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. The consolidated financial statements of FNCB Bancorp, Inc. are comprised of the accounts of FNCB Bancorp, Inc., a registered bank holding company under the Bank Holding Company Act of 1956, 1st 10 10 01 X. not not three March 31, 2024 may not In addition, the preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to change in the near term are the allowance for credit losses (“ACL”), securities’ valuation and evaluation for credit impairment and income taxes. On June 5, 2023, 1st 2021 1st July 5, 2023, not 203 1965. October 1, 2023, 1st These consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in FNCB’s audited consolidated financial statements, included in the Annual Report filed on Form 10 December 31, 2023 2023 Agreement and Plan of Merger: On September 27, 2023, October 27, 2023, March 22, 2024 The Merger Agreement provides certain termination rights for both PFIS and FNCB and further provides that a termination fee of $4.8 million will be payable by either PFIS or FNCB, as applicable, upon termination of the Merger Agreement under certain circumstances. The foregoing summary is not 2.1 8 September 27, 2023. second 2024, no Subsequent Events: FNCB has evaluated events and transactions occurring subsequent to March 31, 2024, 12, 10

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies New Authoritative Accounting Guidance	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2. Summary of Significant Accounting Policies/ New Authoritative Accounting Guidance New Authoritative Accounting Guidance There were no March 31, 2024. 2, 2023 10

Note 3 - Securities

Note 3 - Securities	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3. Available-for-Sale Debt Securities The following tables present the amortized cost, gross unrealized gains and losses, and the fair value of FNCB’s available-for-sale debt securities at March 31, 2024 December 31, 2023 March 31, 2024 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 36,864 $ - $ 3,950 $ 32,914 Obligations of state and political subdivisions 217,185 25 21,470 195,740 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 85,865 - 13,062 72,803 Collateralized mortgage obligations - commercial 3,604 - 234 3,370 Mortgage-backed securities 18,241 2 2,712 15,531 Private collateralized mortgage obligations 72,680 54 6,432 66,302 Corporate debt securities 35,050 - 3,486 31,564 Asset-backed securities 23,127 134 47 23,214 Negotiable certificates of deposit 744 - 62 682 Total available-for-sale debt securities $ 493,360 $ 215 $ 51,455 $ 442,120 December 31, 2023 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 36,852 $ - $ 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 Except for securities of U.S. government and government-sponsored agencies, there were no securities of any individual issuer that exceeded 10.0% March 31, 2024 December 31, 2023 The following table presents the maturity information of FNCB’s available-for-sale debt securities at March 31, 2024 may not not March 31, 2024 Amortized Fair (in thousands) Cost Value Amounts maturing in: One year or less $ 19,976 $ 19,739 After one year through five years 74,125 68,842 After five years through ten years 90,604 78,344 After ten years 105,138 93,975 Collateralized mortgage obligations 162,149 142,475 Mortgage-backed securities 18,241 15,531 Asset-backed securities 23,127 23,214 Total available-for-sale debt securities $ 493,360 $ 442,120 The following table presents the gross proceeds received, and gross realized gains and losses, on sales of available-for-sale debt securities for the three March 31, 2024 2023 Three Months Ended March 31, (in thousands) 2024 2023 Available-for-sale debt securities: Gross proceeds received on sales $ - $ 7,054 Gross realized gains - 162 Gross realized losses - - The following tables present the number, fair value and gross unrealized losses of available-for-sale debt securities in an unrealized loss position at March 31, 2024 December 31, 2023 March 31, 2024 Less than 12 Months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. treasuries - $ - $ - 17 $ 32,914 $ 3,950 17 $ 32,914 $ 3,950 Obligations of state and political subdivisions - - - 192 193,356 21,470 192 193,356 21,470 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential - - - 42 72,803 13,062 42 72,803 13,062 Collateralized mortgage obligations - commercial - - - 3 3,370 234 3 3,370 234 Mortgage-backed securities - - - 12 15,440 2,712 12 15,440 2,712 Private collateralized mortgage obligations 5 4,551 23 51 56,630 6,409 56 61,181 6,432 Corporate debt securities - - - 29 30,564 3,486 29 30,564 3,486 Asset-backed securities - - - 8 6,057 47 8 6,057 47 Negotiable certificates of deposit - - - 3 682 62 3 682 62 Total available-for-sale debt securities 5 $ 4,551 $ 23 357 $ 411,816 $ 51,432 362 $ 416,367 $ 51,455 December 31, 2023 Less than 12 Months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. treasuries - $ - $ - 17 $ 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 available-for-sale debt securities 8 $ 16,540 $ 249 361 $ 417,474 $ 50,540 369 $ 434,014 $ 50,789 Evaluation for Credit Impairment Quarterly, or more frequently if market conditions warrant, management evaluates securities for impairment where there has been a decline in fair value of a security below its amortized cost basis to determine whether the decline in fair value has resulted from a credit loss, or if it is entirely the result of noncredit related factors. At March 31, 2024, 362 March 31, 2024, first not not not not no may March 31, 2024. not not March 31, 2024. Equity Securities Included in equity securities with readily determinable fair values at March 31, 2024 December 31, 2023 1 4 The following table presents unrealized and realized gains and losses recognized in net income on equity securities for the three March 31, 2024 2023 Three Months Ended March 31, (in thousands) 2024 2023 Net losses recognized on equity securities $ (413 ) $ (508 ) Less: net (losses) gains realized on equity securities sold - - Unrealized losses on equity securities $ (413 ) $ (508 ) Equity Securities without Readily Determinable Fair Values At March 31, 2024 December 31, 2023 not third March 31, 2024 December 31, 2023 no March 31, 2024 December 31, 2023 Restricted Stock The following table presents FNCB's investment in restricted stock at March 31, 2024 December 31, 2023 no March 31, 2024 December 31, 2023 March 31, December 31, (in thousands) 2024 2023 Stock in Federal Home Loan Bank of Pittsburgh $ 9,354 $ 8,804 Stock in Atlantic Community Bankers Bank 10 10 Total restricted securities, at cost $ 9,364 $ 8,814

Note 4 - Loans and Leases and A

Note 4 - Loans and Leases and Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4. The following table presents the amortized cost basis of loans and leases summarized by portfolio segment at March 31, 2024 December 31, 2023 March 31, December 31, (in thousands) 2024 2023 Residential real estate $ 243,351 $ 245,282 Commercial real estate 404,787 408,135 Construction, land acquisition and development 69,904 59,876 Commercial and industrial 203,682 183,794 Commercial equipment financing 169,469 163,605 Consumer 82,895 85,730 State and political subdivisions 76,137 73,843 Total loans and leases 1,250,225 1,220,265 Allowance for credit losses (12,455 ) (11,986 ) Net loans and leases $ 1,237,770 $ 1,208,279 The following table presents the balance of net deferred loan origination costs, unearned income and unamortized premiums on purchased loans at March 31, 2024 December 31, 2023. March 31, December 31, (in thousands) 2024 2023 Unamortized net loan origination costs $ 2,310 $ 2,421 Unearned income (1,138 ) (921 ) Unamortized premiums on purchased loans 140 170 Net loans and leases $ 1,312 $ 1,670 FNCB has granted loans, letters of credit and lines of credit to certain of its executive officers and directors as well as to certain of their related parties. For more information about related party transactions, refer to Note 9, The unpaid principal balance of loans serviced for others, which includes residential mortgages sold on the secondary market and SBA-guaranteed loans, was $75.1 million at March 31, 2024 December 31, 2023 Credit Risk Profiles – Commercial Loans Management continuously monitors and evaluates the credit quality of FNCB’s commercial loans by regularly reviewing certain credit risk profiles. Management utilizes credit risk ratings as the key credit quality indicator for evaluating the credit quality of FNCB’s commercial loan receivables. FNCB’s loan rating system assigns a degree of risk to commercial loans based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. Management analyzes these non-homogeneous loans individually by grading the loans as to credit risk and probability of collection for each type of loan. Commercial and industrial loans include commercial indirect auto loans which are not not 1. Minimal Risk 2. Above Average Credit Quality 3. Average Risk 4. Acceptable Risk 5. Pass - Watch 6. Special Mention 7. Substandard - Accruing 8. Substandard - Non-Accrual 9. Doubtful 10. Loss This analysis is performed on a quarterly basis using the following definitions for risk ratings: Pass – Assets rated 1 5 Special Mention – Assets classified as special mention do not not Substandard – Assets classified as substandard have well defined weaknesses based on objective evidence and are characterized by the distinct possibility that FNCB will sustain some loss if the deficiencies are not Doubtful – Assets classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that such weaknesses make collection or liquidation in full highly questionable and improbable based on current circumstances. Loss – Assets classified as loss are those considered uncollectible and of such little value that their continuance as assets is not Credit Risk Profiles – Other Loans Certain residential real estate loans, consumer loans, commercial and municipal indirect auto loans are monitored on a pool basis due to their homogeneous nature. Loans that are delinquent 90 Collateral Dependent Loans Loans that do not The following tables present the credit risk profile of loans and leases summarized by portfolio segment and year of origination at March 31, 2024 December 31, 2023: Credit Risk Profiles For the Three Months Ended March 31, 2024 Term Loans By Origination Fiscal Year Total (in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Credit Risk Profiles - Commercial Loans and Leases Commercial real estate Risk rating Pass $ 3,251 $ 35,404 $ 99,407 $ 74,060 $ 38,034 $ 134,935 $ 4,964 $ 390,055 Special mention - - - 4,628 97 4,547 1,849 11,121 Substandard - 155 287 497 - 2,672 - 3,611 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial real state 3,251 35,559 99,694 79,185 38,131 142,154 6,813 404,787 Construction, land acquisition and development Risk rating Pass 1,993 18,550 22,276 24,916 205 1,178 604 69,722 Special mention - - - 182 - - - 182 Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total construction, land acquisition and development 1,993 18,550 22,276 25,098 205 1,178 604 69,904 Commercial and industrial Risk rating Pass 12,650 39,452 19,812 21,863 8,643 19,645 67,217 189,282 Special mention - 493 18 280 581 150 7,087 8,609 Substandard - 42 2,481 - 1,093 162 2,013 5,791 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial and industrial 12,650 39,987 22,311 22,143 10,317 19,957 76,317 203,682 Commercial equipment financing Risk rating Pass 17,996 88,122 58,104 3,287 - - - 167,509 Special mention - 221 12 - - - - 233 Substandard - 1,366 361 - - - - 1,727 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial equipment financing 17,996 89,709 58,477 3,287 - - - 169,469 State and political subdivisions Risk rating Pass 3,563 15,868 11,348 21,535 2,350 19,823 1,650 76,137 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total state and political subdivisions 3,563 15,868 11,348 21,535 2,350 19,823 1,650 76,137 Credit Risk Profiles - Other Loans Residential real estate Performing 1,866 11,321 40,870 74,851 36,281 51,451 25,405 242,045 Non-performing - - 65 140 - 991 110 1,306 Total residential real estate 1,866 11,321 40,935 74,991 36,281 52,442 25,515 243,351 Consumer Performing 7,020 23,986 27,657 16,885 2,599 4,414 34 82,595 Non-performing - - 139 26 23 112 - 300 Total consumer 7,020 23,986 27,796 16,911 2,622 4,526 34 82,895 Total loans and leases $ 48,339 $ 234,980 $ 282,837 $ 243,150 $ 89,906 $ 240,080 $ 110,933 $ 1,250,225 Credit Risk Profiles For the Year Ended December 31, 2023 Term Loans By Origination Fiscal Year Total (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Credit Risk Profiles - Commercial Loans and Leases 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 Nonperforming - 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 Nonperforming - 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 for the three March 31, 2024 Gross Charge-Offs by Origination Year For the Three Months Ended March 31, 2024 (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Total Residential real estate $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - - - - - - - - Construction land acquisition and development - - - - - - - - Commercial and industrial - - - 44 - - 13 57 Commercial equipment financing 716 191 - - - - - 907 Consumer 24 209 102 18 19 19 - 391 State and political subdivision loans - - - - - - - - Total gross charge-offs $ 740 $ 400 $ 102 $ 62 $ 19 $ 19 $ 13 $ 1,355 The following table summarizes activity in the ACL by major category for the three March 31, 2024 2023 Construction, Land Commercial State and Residential Commercial Acquisition and Commercial Equipment Political (in thousands) Real Estate Real Estate Development and Industrial Financing (1) Consumer Subdivisions Unallocated Total Three months ended March 31, 2024 Allowance for credit losses: Beginning balance, January 1, 2024 $ 1,157 $ 2,831 $ 1,154 $ 2,198 $ 3,129 $ 1,118 $ 399 $ - $ 11,986 Charge-offs - - - (57 ) (907 ) (391 ) - - (1,355 ) Recoveries 1 18 - 10 60 249 - - 338 Provisions (credits) (20 ) 156 50 185 965 113 37 - 1,486 Ending balance, March 31, 2024 $ 1,138 $ 3,005 $ 1,204 $ 2,336 $ 3,247 $ 1,089 $ 436 $ - $ 12,455 Three months ended March 31, 2023 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 ) Charge-offs - - - (53 ) - (723 ) - - (776 ) Recoveries - 54 - 11 - 458 - - 523 Provisions (credits) (23 ) (124 ) (145 ) 1,083 - 185 (1 ) - 975 Ending balance, March 31, 2023 $ 1,164 $ 2,509 $ 1,669 $ 4,928 $ - $ 1,597 $ 412 $ - $ 12,279 ( 1 October 1, 2023, 1st 1st The following tables present ending loan and lease balances and related ACL by portfolio segment and impairment methodology at March 31, 2024 December 31, 2023: Residential Commercial Construction, Land Acquisition and Commercial Commercial Equipment State and Political (in thousands) Real Estate Real Estate Development and Industrial Financing Consumer Subdivisions Total March 31, 2024 Allowance for credit losses: Individually evaluated for impairment $ - $ 38 $ - $ - $ 234 $ - $ - $ 272 Collectively evaluated for impairment 1,138 2,967 1,204 2,336 3,013 1,089 436 12,183 Total $ 1,138 $ 3,005 $ 1,204 $ 2,336 $ 3,247 $ 1,089 $ 436 $ 12,455 Loans and leases receivable: Individually evaluated for impairment $ 813 $ 2,633 $ - $ - $ 863 $ 239 $ - $ 4,548 Collectively evaluated for impairment 242,538 402,154 69,904 203,682 168,606 82,656 76,137 1,245,677 Total $ 243,351 $ 404,787 $ 69,904 $ 203,682 $ 169,469 $ 82,895 $ 76,137 $ 1,250,225 Residential Commercial Construction, Land Acquisition and Commercial Commercial Equipment State and Political (in thousands) Real Estate Real Estate Development and Industrial Financing Consumer Subdivisions Total December 31, 2023 Allowance for credit losses: Individually evaluated for impairment $ - $ 51 $ - $ - $ 70 $ - $ - $ 121 Collectively evaluated for impairment 1,157 2,780 1,154 2,198 3,059 1,118 399 11,865 Total $ 1,157 $ 2,831 $ 1,154 $ 2,198 $ 3,129 $ 1,118 $ 399 $ 11,986 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 $ 245,282 $ 408,135 $ 59,876 $ 183,794 $ 163,605 $ 85,730 $ 73,843 $ 1,220,265 The following tables present the amortized cost of collateral-dependent loans and leases by portfolio segment and type of collateral as of March 31, 2024 December 31, 2023; March 31, 2024 Type of Collateral (in thousands) Residential Property Commercial Property Business Assets Total Loans and leases: Residential real estate $ 813 $ - $ - $ 813 Commercial real estate - 2,633 - 2,633 Construction, land acquisition and development - - - - Commercial and industrial - - - - Commercial equipment financing - 863 863 Consumer - - - - State and political subdivisions - - - - Total collateral dependent loans and leases $ 813 $ 2,633 $ 863 $ 4,309 December 31, 2023 Type of Collateral (in thousands) Residential Property Commercial Property 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 March 31, 2024 December 31, 2023 March 31, 2024 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 $ 384 $ - $ 1,306 $ 1,690 $ 241,661 $ 243,351 Commercial real estate 236 - 3,065 3,301 401,486 404,787 Construction, land acquisition and development - - - - 69,904 69,904 Commercial and industrial 996 - 95 1,091 202,591 203,682 Commercial equipment financing 1,009 - 1,214 2,223 167,246 169,469 Consumer 1,239 26 300 1,565 81,330 82,895 State and political subdivisions - - - - 76,137 76,137 Total loans and leases $ 3,864 $ 26 $ 5,980 $ 9,870 $ 1,240,355 $ 1,250,225 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 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 $6.0 million at March 31, 2024 December 31, 2023 six no may may 90 90 March 31, 2024 December 31, 2023, third Loan Modifications to Borrowers Experiencing Financial Difficulty ASU 2022 02 no There was one three March 31, 2024, December 11, 2025. March 31, 2024 March 31, 2024, March 31, 2024. one three March 31, 2023, 12 March 31, 2023. Residential Real Estate Loan Foreclosures There were three residential real estate properties with an aggregate recorded investment of $199 thousand that were in the process of foreclosure at March 31, 2024 March 31, 2023 no March 31, 2024 2023

Note 5 - Deposits

Note 5 - Deposits	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 5. The following table presents deposits by major category at March 31, 2024 December 31, 2023 March 31, December 31, (in thousands) 2024 2023 Demand (non-interest bearing) $ 286,286 $ 285,548 Interest-bearing: Interest-bearing demand 701,254 754,296 Savings 127,895 130,957 Time ($250,000 and over) 45,906 53,319 Other time 319,953 304,862 Total interest-bearing 1,195,008 1,243,434 Total deposits $ 1,481,294 $ 1,528,982 Included in other time deposits were brokered deposits of $181.8 million at March 31, 2024 December 31, 2023 The aggregate amount of deposits reclassified as loans was $90 thousand at March 31, 2024 December 31, 2023. three March 31, 2024 2023,

Note 6 - Borrowed Funds

Note 6 - Borrowed Funds	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 6. FNCB has an agreement with the FHLB of Pittsburgh which allows for borrowings, either overnight or term, up to a maximum borrowing capacity based on a percentage of qualifying loans pledged under a blanket pledge agreement. In addition to pledging loans, FNCB is required to purchase FHLB of Pittsburgh stock based upon the amount of credit extended. Loans that were pledged to collateralize borrowings under this agreement were $524.0 million at March 31, 2024 December 31, 2023 March 31, 2024 March 31, 2024, December 31, 2023. March 31, 2024 December 31, 2023. March 31, 2024 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, March 31, 2024 December 31, 2023. March 31, 2024, March 12, 2023, March 31, 2024, March 11, 2024. The following table presents borrowings, by type, outstanding, at March 31, 2024 December 31, 2023 March 31, December 31, (in thousands) 2024 2023 FHLB of Pittsburgh advances: FHLB of Pittsburgh - overnight $ 106,800 $ 16,000 FHLB of Pittsburgh - term 87,746 148,962 Subtotal FHLB of Pittsburgh advances 194,546 164,962 Federal Reserve discount window BTFP advances 25,000 25,000 Junior subordinated debentures 10,310 10,310 Total borrowed funds $ 229,856 $ 200,272

Note 7 - Derivative and Hedging

Note 7 - Derivative and Hedging Transactions	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 7. Risk Management Objective of Using Derivatives FNCB is exposed to certain risks arising from both its business operations and economic conditions. It principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. FNCB manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, FNCB enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future unknown and uncertain cash amounts, the value of which are determined by interest rates. Derivative financial instruments are used to manage differences in the amount, timing, and duration of known or expected cash payments primarily related to FNCB's borrowings. FNCB's existing credit derivatives result from loan participations arrangements and, therefore, are not Cash Flow Hedges of Interest Rate Risk FNCB's objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, FNCB primarily uses interest rate swaps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in exchange for FNCB making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. Such derivatives were used to hedge the variable cash flows associated with forecasted issuances of debt in 2024 2023. For derivatives that are designated and qualify as cash flow hedges of interest rate risk, the gain or loss on the derivative is recorded in accumulated other comprehensive income and subsequently reclassified into interest expense in the same period during which the hedged transaction affects earnings. Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest expense as interest payments are made on FNCB's variable-rate debt. During the next twelve 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 that are designated and 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 of hedged assets and cumulative basis adjustment for fair value hedges at March 31, 2024 December 31, 2023: Line Item in the Statement of Financial Condition in Which the Hedged Item is Included Carrying Amount of the Hedged Assets (Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets (Liabilities) March 31, December 31, March 31, December 31, 2024 2023 2024 2023 Fixed-rate securities $ 287,218 - $ (1,340 ) - Fixed-rate loans (1) 35,039 35,549 39 549 Total $ 322,257 35,549 $ (1,301 ) 549 Interest rate swaps notional amounts $ 235,000 - (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 March 31, 2024, the amortized cost basis of the closed portfolios used in these hedging relationships was $87.1 million; the cumulative basis adjustments associated with these hedging relationships was $39 thousand; and the amounts of the designated hedged items were $35.0 million. 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 $35.0 million. Non-designated Hedges Derivatives not not third not not not not Fair Values of Derivative Instruments on the Consolidated Statements of Financial Condition The following table presents the fair value of FNCB's derivative financial instruments and the classification on the consolidated statements of financial condition at March 31, 2024 December 31, 2023 Derivative Assets Derivative Liabilities March 31, 2024 December 31, 2023 March 31, 2024 December 31, 2023 (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 $ 260,000 Other assets $ 2,542 Other assets $ 650 $ 35,000 Other liabilities $ 22 Other liabilities $ 1,253 Total derivatives designated as hedging instruments 2,542 650 22 1,253 Derivatives not designated as hedging instruments Interest rate swaps $ 44,035 Other assets $ 1,628 Other assets $ 1,438 $ 44,035 Other liabilities $ 1,628 Other liabilities $ 1,438 Risk participation transaction 15,986 - - - - Total derivatives not designated as hedging instruments 1,628 1,438 1,628 1,438 Net Derivatives on the statements of financial condition 4,170 2,088 1,650 2,691 Gross amounts not offset in the statements of financial condition Financial instruments - - - - Cash collateral (1) 3,040 - - - Net derivative amounts $ 1,130 $ 2,088 $ 1,650 $ 2,691 ( 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 AOCL for the three March 31, 2024 2023 not For the Three Months Ended March 31, 2024 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 1,175 $ 1,175 $ - Interest expense $ 297 $ 297 $ - Total $ 1,175 $ 1,175 $ - $ 297 $ 297 $ - Derivatives in fair value hedging relationships Interest rate products $ 1,175 $ 1,175 $ - Interest expense $ 297 $ 297 $ - Total $ 1,175 $ 1,175 $ - $ 297 $ 297 $ - For the Three Months Ended March 31, 2023 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 1,471 $ 1,471 $ - Interest expense $ 245 $ 245 $ - Total $ 1,471 $ 1,471 $ - $ 245 $ 245 $ - Effect of Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income The following table presents the effect of the FNCB's derivative financial instruments on the consolidated statements of income for the three March 31, 2024 2023 Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three Months Ended Three Months Ended March 31, 2024 March 31, 2023 (in thousands) Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of financial performance in which the effects of fair value or cash flow hedges are recorded $ 548 $ 297 $ - $ 245 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 $ (1,850 ) $ 297 $ - $ 245 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 $ 2,398 $ - $ - $ - Amount of gain or (loss) reclassified from accumulated OCI into income - included component $ - $ 297 $ - $ 245 Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component $ - $ - $ - $ - Effect of Derivatives Not Derivative financial instruments that are not no three March 31, 2024 2023 Credit-risk-related Contingent Features FNCB has agreements with each of its derivative counterparties that contain a provision where if FNCB defaults or is capable of being declared in default on any of its indebtedness, then it could also be declared in its derivative obligations. FNCB has agreements with certain of its derivatives counterparties that contain a provision where if it fails to maintain its status as a well-capitalized institution, then it could be required to post additional collateral. FNCB has minimum collateral posting thresholds with certain of its derivative counterparties for derivatives in a net liability position. As of March 31, 2024 December 31, 2023 not

Note 8 - Income Taxes

Note 8 - Income Taxes	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 8. The following table presents a reconciliation between the effective income tax expense and the income tax expense that would have been provided at the federal statutory tax rate of 21.0% for the three March 31, 2024 2023 For the Three Months Ended March 31, 2024 2023 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 879 21.00 % $ 706 21.00 % Add (deduct): Tax effects of tax-free interest income (263 ) (6.30 )% (212 ) (6.31 )% Non-deductible interest expense 113 2.70 % 21 0.63 % Bank-owned life insurance (90 ) (2.16 )% (41 ) (1.22 )% Unrealized losses on equity securities 87 2.07 % 107 3.18 % Other items, net (74 ) (1.73 )% 116 3.45 % Income tax provision $ 652 15.58 % $ 697 20.74 % Management evaluates the carrying amount of its deferred tax assets on a quarterly basis, or more frequently, if necessary, in accordance with guidance set forth in ASC Topic 740 not not March 31, 2024 March 31, 2024 December 31, 2023

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 9. In conducting its business, FNCB has engaged in, and intends to continue to engage in, banking and financial transactions with directors, executive officers and their related parties. FNCB has granted loans, letters of credit and lines of credit to directors, executive officers and their related parties. The following table summarizes the changes in the total amounts of such outstanding loans, advances under lines of credit, net of any participations sold, as well as repayments during the three March 31, 2024 2023 Three Months Ended March 31, (in thousands) 2024 2023 Balance, beginning of period $ 79,327 $ 79,144 Additions, new loans and advances 52,038 49,657 Repayments (37,987 ) (39,638 ) Balance, end of period $ 93,378 $ 89,163 At March 31, 2024 December 31, 2023 not Deposits from directors, executive officers and their related parties held by the Bank at March 31, 2024 December 31, 2023 three March 31, 2024 2023 In the course of its operations, FNCB acquires goods and services from, and transacts business with, various companies of related parties, which include, but are not three March 31, 2024 three March 31, 2023.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Assets [Abstract]
Other Assets	$ 43,253	$ 41,543
Liabilities [Abstract]
Other Liabilities	$ 15,803	$ 15,778
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 10 . Commitments and Contingencies Leases FNCB is obligated under operating leases for certain bank branches, office space, automobiles and equipment. Operating lease right of use ("ROU") assets represent FNCB's right to use an underlying asset during the lease term, and operating liabilities represent FNCB's obligation to make lease payments under the lease agreement. ROU assets and operating lease liabilities are recognized at lease commencement based on the present value of the remaining lease payments using a discount rate that represents FNCB's incremental borrowing rate at the commencement date. ROU assets are included in other assets other liabilities March 31, 2024 Operating lease expense associated with bank branches and office space is included in occupancy expense, while operating lease expenses associated with automobiles and office equipment are included in equipment expense in the consolidated statements of income. Rental expense incurred for each of the three March 31, 2024 2023 The following table summarizes the maturity of remaining operating lease liabilities as of March 31, 2024 (in thousands) March 31, 2024 2024 $ 310 2025 388 2026 387 2027 388 2028 370 2029 and thereafter 1,904 Total lease payments 3,747 Less: imputed interest 617 Present value of operating lease liabilities $ 3,130 The following table presents other information related to our operating leases: (dollars in thousands) March 31, 2024 March 31, 2023 Weighted-average remaining lease term (in years) 10.5 11.3 Weighted-average discount rate 3.25 % 3.31 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 104 $ 130 Litigation FNCB has been subject to tax audits, and is also a party to routine litigation involving various aspects of its business, such as employment practice claims, workers compensation claims, claims to enforce liens, condemnation proceedings on properties in which FNCB holds security interests, claims involving the making and servicing of real property loans and other issues incident to its business, none

Note 11 - Stock Compensation Pl

Note 11 - Stock Compensation Plans	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 11 . Stock Compensation Plans 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 three March 31, 2023, no On March 22, 2023, 2023 May 17, 2023. three March 31, 2024, three March 31, 2024 2023 March 31, 2024 2023 At March 31, 2024, The following table summarizes the activity related to FNCB’s unvested restricted stock awards during the three March 31, 2024 2023 Three Months Ended March 31, 2024 2023 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 261,753 $ 7.89 185,965 $ 8.22 Awards granted 143,185 5.87 140,445 7.51 Forfeitures (1,795 ) 7.51 - - Shares vested (4,491 ) 8.12 - - Total outstanding, end of period 398,652 $ 7.16 326,410 $ 7.91

Note 12 - Regulatory Matters

Note 12 - Regulatory Matters	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 12 . Regulatory Matters FNCB’s ability to pay dividends to its shareholders is largely dependent on the Bank’s ability to pay dividends to FNCB. Regulations with respect to the banking industry limit the amount of dividends that may three March 31, 2024 2023. three March 31, 2024 2023 three March 31, 2024 2023 March 31, 2024 April 24, 2024, second 2024 June 17, 2024 June 3, 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, as of March 31, 2024 December 31, 2023 Current quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the tables below) of Total capital, Tier I capital, and Tier I common equity (as defined in the regulations) to risk-weighted assets (as defined), and of Tier I capital (as defined) to average assets (as defined). The following tables present summary information regarding the Bank’s risk-based capital and related ratios at March 31, 2024 December 31, 2023 FNCB Bank Minimum Required For Capital Adequacy Purposes Minimum Required For Capital Adequacy Purposes with Conservation Buffer Minimum Required To Be Well Capitalized Under Prompt Corrective Action Regulations (dollars in thousands) Amount Ratio Ratio Ratio Ratio March 31, 2024 Total capital (to risk-weighted assets) $ 189,786 13.45 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 176,172 12.49 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 176,172 12.49 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 176,172 9.47 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,410,755 Total average assets 1,861,189 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

Note 13 - Fair Value Measuremen

Note 13 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 13 . Fair Value Measurements In determining fair value, FNCB uses various valuation approaches, including market, income and cost approaches. Accounting standards establish a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability, which are developed based on market data obtained from sources independent of FNCB. Unobservable inputs reflect FNCB’s knowledge about the assumptions the market participants would use in pricing an asset or liability, which are developed based on the best information available in the circumstances. The fair value hierarchy gives the highest priority to unadjusted quoted market prices in active markets for identical assets or liabilities (Level 1 3 three ● Level 1 ● Level 2 not ● Level 3 not A description of the valuation methodologies used for assets recorded at fair value is set forth below. Available-for-Sale Debt Securities The estimated fair values for FNCB’s investments in obligations of U.S Treasury securities, U.S. government agencies, obligations of state and political subdivisions, government-sponsored agency CMOs and mortgage-backed securities, private collateralized mortgage obligations, asset-backed securities and negotiable certificates of deposit are obtained by FNCB from a nationally recognized pricing service. This pricing service develops estimated fair values by analyzing like securities and applying available market information through processes such as benchmark curves, benchmarking of like securities, sector groupings and matrix pricing (Level 2 may 2 2 not not 2 For those securities for which the inputs used by an independent pricing service were derived from unobservable market information, FNCB evaluated the appropriateness and quality of each price. Management reviewed the volume and level of activity for all classes of securities and attempted to identify transactions which may not may 3 third At March 31, 2024 March 31, 2024 four not third March 31, 2024 3 third Equity Securities The estimated fair values of equity securities are determined by obtaining quoted prices on nationally recognized exchanges (Level 1 Derivative Contracts FNCB's derivative liabilities are reported at fair value utilizing Level 2 may Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present the financial assets and liabilities that were measured at fair value on a recurring basis at March 31, 2024 December 31, 2023 Fair Value Measurements at March 31, 2024 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. treasuries $ 32,914 $ - $ 32,914 $ - Obligations of state and political subdivisions 195,740 - 195,740 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 72,803 - 72,803 - Collateralized mortgage obligations - commercial 3,370 - 3,370 - Mortgage-backed securities 15,531 - 15,531 - Private collateralized mortgage obligations 66,302 - 66,302 - Corporate debt securities 31,564 - 24,456 7,108 Asset-backed securities 23,214 - 23,214 - Negotiable certificates of deposit 682 - 682 - Subtotal available-for-sale debt securities 442,120 - 435,012 7,108 Equity securities, at fair value 4,373 4,373 - - Derivative assets 4,170 - 4,170 - Total financial assets $ 450,663 $ 4,373 $ 439,182 $ 7,108 Financial liabilities: Derivative liabilities $ 1,650 $ - $ 1,650 $ - Total financial liabilities $ 1,650 $ - $ 1,650 $ - Fair Value Measurements at December 31, 2023 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. treasuries $ 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 - Subtotal 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 $ - There were no three March 31, 2024 2023. The following table presents a reconciliation and consolidated statement of operations classifications of gains and losses for all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3 three three March 31, 2024 2023 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Three Months Ended March 31, (in thousands) 2024 2023 Balance, beginning of period $ 6,974 $ 7,936 Additions - - Redemptions - - Transfer to Level 2 - - Sales - - Total gains (losses) (realized/unrealized): Included in earnings - - Included in other comprehensive loss 134 76 Balance at March 31, $ 7,108 $ 8,012 Assets Measured at Fair Value on a Non-Recurring Basis The following tables present assets and liabilities measured at fair value on a non-recurring basis at March 31, 2024 December 31, 2023, 3 March 31, 2024 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Individually evaluated loans - collateral dependent $ 4,309 $ 272 $ 4,037 Appraisal of collateral Selling costs 10.00 % Individually evaluated loans - other 239 - 239 Discounted cash flows Discount rate 3.13% - 16.06% Repossessed assets 499 - 499 Discounted cash flows Discount rate 10.00 % 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 10.00 % Individually evaluated loans - other 441 - 441 Discounted cash flows Discount rate 0.00% - 16.06% Repossessed assets 420 - 420 Discounted cash flows Discount rate 10.00 % The fair value of collateral-dependent impaired loans is determined through independent appraisals or other reasonable offers, which generally include various Level 3 not may not The following table summarizes the estimated fair values of FNCB’s financial instruments using an exit price notion at March 31, 2024 December 31, 2023 not not not may Fair Value March 31, 2024 December 31, 2023 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and cash equivalents Level 1 $ 70,589 $ 70,589 $ 107,868 $ 107,868 Available-for-sale debt securities See previous table 442,120 442,120 450,814 450,814 Equity securities Level 1 4,373 4,373 4,786 4,786 Restricted stock Level 2 9,364 9,364 8,814 8,814 Loans and leases, net Level 3 1,237,770 1,174,433 1,208,279 1,152,257 Accrued interest receivable Level 2 7,590 7,590 7,085 7,085 Servicing rights Level 3 158 570 175 570 Derivative assets Level 2 3,501 4,170 1,919 2,088 Financial liabilities: Deposits Level 2 1,481,294 1,478,585 1,528,982 1,526,672 Borrowed funds Level 2 229,856 228,818 200,272 200,724 Accrued interest payable Level 2 1,284 1,284 1,355 1,355 Derivative liabilities Level 2 1,623 1,650 2,726 2,691

Note 14 - Earnings Per Share

Note 14 - Earnings Per Share	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 14. For FNCB, the numerator of both the basic and diluted earnings per share of common stock is net income available to common shareholders. The weighted-average number of common shares outstanding used in the denominator for basic earnings per common share is increased to determine the denominator used for diluted earnings per common share by the effect of potentially dilutive common share equivalents utilizing the treasury stock method. For the three March 31, 2024 2023 The following table presents the calculation of both basic and diluted earnings per share of common stock for the three March 31, 2024 2023 Three Months Ended March 31, (in thousands, except share data) 2024 2023 Net income $ 3,532 $ 2,663 Basic weighted-average number of common shares outstanding 19,793,235 19,682,357 Plus: Common share equivalents 1,978 8,502 Diluted weighted-average number of common shares outstanding 19,795,213 19,690,859 Income per common share: Basic $ 0.18 $ 0.14 Diluted $ 0.18 $ 0.14

Note 15 - Other Comprehensive I

Note 15 - Other Comprehensive Income	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 15 . The following tables summarize the reclassifications out of accumulated other comprehensive loss for the three March 31, 2024 2023 Three Months Ended March 31, 2024 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ - Net gain on the sale of available-for-sale debt securities Taxes - Income taxes Net of tax amount $ - Three Months Ended March 31, 2023 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (162) Net gain on the sale of available-for-sale debt securities Taxes 34 Income taxes Net of tax amount $ (128) The following table summarizes the changes in accumulated other comprehensive loss, net of tax for the three March 31, 2024 2023 Three Months Ended March 31, (in thousands) 2024 2023 Balance, beginning of period $ (40,169 ) $ (48,028 ) Other comprehensive income before reclassifications 1,237 5,576 Amount reclassified from accumulated other comprehensive income - (128 ) Net other comprehensive income during the period 1,237 5,448 Balance, end of period $ (38,932 ) $ (42,580 )

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	5 (a) None. (b) None. (c) During the three March 31, 2024, no 10b5 1 10b5 1 408
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)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	New Authoritative Accounting Guidance There were no March 31, 2024. 2, 2023 10

Note 3 - Securities (Tables)

Note 3 - Securities (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	March 31, 2024 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 36,864 $ - $ 3,950 $ 32,914 Obligations of state and political subdivisions 217,185 25 21,470 195,740 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 85,865 - 13,062 72,803 Collateralized mortgage obligations - commercial 3,604 - 234 3,370 Mortgage-backed securities 18,241 2 2,712 15,531 Private collateralized mortgage obligations 72,680 54 6,432 66,302 Corporate debt securities 35,050 - 3,486 31,564 Asset-backed securities 23,127 134 47 23,214 Negotiable certificates of deposit 744 - 62 682 Total available-for-sale debt securities $ 493,360 $ 215 $ 51,455 $ 442,120 December 31, 2023 Gross Gross Unrealized Unrealized Amortized Holding Holding Fair (in thousands) Cost Gains Losses Value Available-for-sale debt securities: U.S. treasuries $ 36,852 $ - $ 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
Investments Classified by Contractual Maturity Date [Table Text Block]	March 31, 2024 Amortized Fair (in thousands) Cost Value Amounts maturing in: One year or less $ 19,976 $ 19,739 After one year through five years 74,125 68,842 After five years through ten years 90,604 78,344 After ten years 105,138 93,975 Collateralized mortgage obligations 162,149 142,475 Mortgage-backed securities 18,241 15,531 Asset-backed securities 23,127 23,214 Total available-for-sale debt securities $ 493,360 $ 442,120
Realized Gain (Loss) on Investments [Table Text Block]	Three Months Ended March 31, (in thousands) 2024 2023 Available-for-sale debt securities: Gross proceeds received on sales $ - $ 7,054 Gross realized gains - 162 Gross realized losses - - Three Months Ended March 31, (in thousands) 2024 2023 Net losses recognized on equity securities $ (413 ) $ (508 ) Less: net (losses) gains realized on equity securities sold - - Unrealized losses on equity securities $ (413 ) $ (508 )
Gain (Loss) on Securities [Table Text Block]	March 31, 2024 Less than 12 Months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. treasuries - $ - $ - 17 $ 32,914 $ 3,950 17 $ 32,914 $ 3,950 Obligations of state and political subdivisions - - - 192 193,356 21,470 192 193,356 21,470 U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential - - - 42 72,803 13,062 42 72,803 13,062 Collateralized mortgage obligations - commercial - - - 3 3,370 234 3 3,370 234 Mortgage-backed securities - - - 12 15,440 2,712 12 15,440 2,712 Private collateralized mortgage obligations 5 4,551 23 51 56,630 6,409 56 61,181 6,432 Corporate debt securities - - - 29 30,564 3,486 29 30,564 3,486 Asset-backed securities - - - 8 6,057 47 8 6,057 47 Negotiable certificates of deposit - - - 3 682 62 3 682 62 Total available-for-sale debt securities 5 $ 4,551 $ 23 357 $ 411,816 $ 51,432 362 $ 416,367 $ 51,455 December 31, 2023 Less than 12 Months 12 Months or Greater Total Number Gross Number Gross Number Gross of Fair Unrealized of Fair Unrealized of Fair Unrealized (dollars in thousands) Securities Value Losses Securities Value Losses Securities Value Losses U.S. treasuries - $ - $ - 17 $ 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 available-for-sale debt securities 8 $ 16,540 $ 249 361 $ 417,474 $ 50,540 369 $ 434,014 $ 50,789
Investment [Table Text Block]	March 31, December 31, (in thousands) 2024 2023 Stock in Federal Home Loan Bank of Pittsburgh $ 9,354 $ 8,804 Stock in Atlantic Community Bankers Bank 10 10 Total restricted securities, at cost $ 9,364 $ 8,814

Note 4 - Loans and Leases and_2

Note 4 - Loans and Leases and Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, December 31, (in thousands) 2024 2023 Residential real estate $ 243,351 $ 245,282 Commercial real estate 404,787 408,135 Construction, land acquisition and development 69,904 59,876 Commercial and industrial 203,682 183,794 Commercial equipment financing 169,469 163,605 Consumer 82,895 85,730 State and political subdivisions 76,137 73,843 Total loans and leases 1,250,225 1,220,265 Allowance for credit losses (12,455 ) (11,986 ) Net loans and leases $ 1,237,770 $ 1,208,279
Information on Purchased Loans [Table Text Block]	March 31, December 31, (in thousands) 2024 2023 Unamortized net loan origination costs $ 2,310 $ 2,421 Unearned income (1,138 ) (921 ) Unamortized premiums on purchased loans 140 170 Net loans and leases $ 1,312 $ 1,670
Financing Receivable Credit Quality Indicators [Table Text Block]	Credit Risk Profiles For the Three Months Ended March 31, 2024 Term Loans By Origination Fiscal Year Total (in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Credit Risk Profiles - Commercial Loans and Leases Commercial real estate Risk rating Pass $ 3,251 $ 35,404 $ 99,407 $ 74,060 $ 38,034 $ 134,935 $ 4,964 $ 390,055 Special mention - - - 4,628 97 4,547 1,849 11,121 Substandard - 155 287 497 - 2,672 - 3,611 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial real state 3,251 35,559 99,694 79,185 38,131 142,154 6,813 404,787 Construction, land acquisition and development Risk rating Pass 1,993 18,550 22,276 24,916 205 1,178 604 69,722 Special mention - - - 182 - - - 182 Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total construction, land acquisition and development 1,993 18,550 22,276 25,098 205 1,178 604 69,904 Commercial and industrial Risk rating Pass 12,650 39,452 19,812 21,863 8,643 19,645 67,217 189,282 Special mention - 493 18 280 581 150 7,087 8,609 Substandard - 42 2,481 - 1,093 162 2,013 5,791 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial and industrial 12,650 39,987 22,311 22,143 10,317 19,957 76,317 203,682 Commercial equipment financing Risk rating Pass 17,996 88,122 58,104 3,287 - - - 167,509 Special mention - 221 12 - - - - 233 Substandard - 1,366 361 - - - - 1,727 Doubtful - - - - - - - - Loss - - - - - - - - Total commercial equipment financing 17,996 89,709 58,477 3,287 - - - 169,469 State and political subdivisions Risk rating Pass 3,563 15,868 11,348 21,535 2,350 19,823 1,650 76,137 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Loss - - - - - - - - Total state and political subdivisions 3,563 15,868 11,348 21,535 2,350 19,823 1,650 76,137 Credit Risk Profiles - Other Loans Residential real estate Performing 1,866 11,321 40,870 74,851 36,281 51,451 25,405 242,045 Non-performing - - 65 140 - 991 110 1,306 Total residential real estate 1,866 11,321 40,935 74,991 36,281 52,442 25,515 243,351 Consumer Performing 7,020 23,986 27,657 16,885 2,599 4,414 34 82,595 Non-performing - - 139 26 23 112 - 300 Total consumer 7,020 23,986 27,796 16,911 2,622 4,526 34 82,895 Total loans and leases $ 48,339 $ 234,980 $ 282,837 $ 243,150 $ 89,906 $ 240,080 $ 110,933 $ 1,250,225 Credit Risk Profiles For the Year Ended December 31, 2023 Term Loans By Origination Fiscal Year Total (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Credit Risk Profiles - Commercial Loans and Leases 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 Nonperforming - 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 Nonperforming - 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 Three Months Ended March 31, 2024 (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Total Residential real estate $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - - - - - - - - Construction land acquisition and development - - - - - - - - Commercial and industrial - - - 44 - - 13 57 Commercial equipment financing 716 191 - - - - - 907 Consumer 24 209 102 18 19 19 - 391 State and political subdivision loans - - - - - - - - Total gross charge-offs $ 740 $ 400 $ 102 $ 62 $ 19 $ 19 $ 13 $ 1,355
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Construction, Land Commercial State and Residential Commercial Acquisition and Commercial Equipment Political (in thousands) Real Estate Real Estate Development and Industrial Financing (1) Consumer Subdivisions Unallocated Total Three months ended March 31, 2024 Allowance for credit losses: Beginning balance, January 1, 2024 $ 1,157 $ 2,831 $ 1,154 $ 2,198 $ 3,129 $ 1,118 $ 399 $ - $ 11,986 Charge-offs - - - (57 ) (907 ) (391 ) - - (1,355 ) Recoveries 1 18 - 10 60 249 - - 338 Provisions (credits) (20 ) 156 50 185 965 113 37 - 1,486 Ending balance, March 31, 2024 $ 1,138 $ 3,005 $ 1,204 $ 2,336 $ 3,247 $ 1,089 $ 436 $ - $ 12,455 Three months ended March 31, 2023 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 ) Charge-offs - - - (53 ) - (723 ) - - (776 ) Recoveries - 54 - 11 - 458 - - 523 Provisions (credits) (23 ) (124 ) (145 ) 1,083 - 185 (1 ) - 975 Ending balance, March 31, 2023 $ 1,164 $ 2,509 $ 1,669 $ 4,928 $ - $ 1,597 $ 412 $ - $ 12,279 Residential Commercial Construction, Land Acquisition and Commercial Commercial Equipment State and Political (in thousands) Real Estate Real Estate Development and Industrial Financing Consumer Subdivisions Total March 31, 2024 Allowance for credit losses: Individually evaluated for impairment $ - $ 38 $ - $ - $ 234 $ - $ - $ 272 Collectively evaluated for impairment 1,138 2,967 1,204 2,336 3,013 1,089 436 12,183 Total $ 1,138 $ 3,005 $ 1,204 $ 2,336 $ 3,247 $ 1,089 $ 436 $ 12,455 Loans and leases receivable: Individually evaluated for impairment $ 813 $ 2,633 $ - $ - $ 863 $ 239 $ - $ 4,548 Collectively evaluated for impairment 242,538 402,154 69,904 203,682 168,606 82,656 76,137 1,245,677 Total $ 243,351 $ 404,787 $ 69,904 $ 203,682 $ 169,469 $ 82,895 $ 76,137 $ 1,250,225 Residential Commercial Construction, Land Acquisition and Commercial Commercial Equipment State and Political (in thousands) Real Estate Real Estate Development and Industrial Financing Consumer Subdivisions Total December 31, 2023 Allowance for credit losses: Individually evaluated for impairment $ - $ 51 $ - $ - $ 70 $ - $ - $ 121 Collectively evaluated for impairment 1,157 2,780 1,154 2,198 3,059 1,118 399 11,865 Total $ 1,157 $ 2,831 $ 1,154 $ 2,198 $ 3,129 $ 1,118 $ 399 $ 11,986 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 $ 245,282 $ 408,135 $ 59,876 $ 183,794 $ 163,605 $ 85,730 $ 73,843 $ 1,220,265
Schedule of Collateralized Financing Receivables [Table Text Block]	March 31, 2024 Type of Collateral (in thousands) Residential Property Commercial Property Business Assets Total Loans and leases: Residential real estate $ 813 $ - $ - $ 813 Commercial real estate - 2,633 - 2,633 Construction, land acquisition and development - - - - Commercial and industrial - - - - Commercial equipment financing - 863 863 Consumer - - - - State and political subdivisions - - - - Total collateral dependent loans and leases $ 813 $ 2,633 $ 863 $ 4,309 December 31, 2023 Type of Collateral (in thousands) Residential Property Commercial Property 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]	March 31, 2024 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 $ 384 $ - $ 1,306 $ 1,690 $ 241,661 $ 243,351 Commercial real estate 236 - 3,065 3,301 401,486 404,787 Construction, land acquisition and development - - - - 69,904 69,904 Commercial and industrial 996 - 95 1,091 202,591 203,682 Commercial equipment financing 1,009 - 1,214 2,223 167,246 169,469 Consumer 1,239 26 300 1,565 81,330 82,895 State and political subdivisions - - - - 76,137 76,137 Total loans and leases $ 3,864 $ 26 $ 5,980 $ 9,870 $ 1,240,355 $ 1,250,225 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

Note 5 - Deposits (Tables)

Note 5 - Deposits (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Deposit Liabilities, Type [Table Text Block]	March 31, December 31, (in thousands) 2024 2023 Demand (non-interest bearing) $ 286,286 $ 285,548 Interest-bearing: Interest-bearing demand 701,254 754,296 Savings 127,895 130,957 Time ($250,000 and over) 45,906 53,319 Other time 319,953 304,862 Total interest-bearing 1,195,008 1,243,434 Total deposits $ 1,481,294 $ 1,528,982

Note 6 - Borrowed Funds (Tables

Note 6 - Borrowed Funds (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Debt [Table Text Block]	March 31, December 31, (in thousands) 2024 2023 FHLB of Pittsburgh advances: FHLB of Pittsburgh - overnight $ 106,800 $ 16,000 FHLB of Pittsburgh - term 87,746 148,962 Subtotal FHLB of Pittsburgh advances 194,546 164,962 Federal Reserve discount window BTFP advances 25,000 25,000 Junior subordinated debentures 10,310 10,310 Total borrowed funds $ 229,856 $ 200,272

Note 7 - Derivative and Hedgi_2

Note 7 - Derivative and Hedging Transactions (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	Line Item in the Statement of Financial Condition in Which the Hedged Item is Included Carrying Amount of the Hedged Assets (Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets (Liabilities) March 31, December 31, March 31, December 31, 2024 2023 2024 2023 Fixed-rate securities $ 287,218 - $ (1,340 ) - Fixed-rate loans (1) 35,039 35,549 39 549 Total $ 322,257 35,549 $ (1,301 ) 549 Interest rate swaps notional amounts $ 235,000 - (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 March 31, 2024, the amortized cost basis of the closed portfolios used in these hedging relationships was $87.1 million; the cumulative basis adjustments associated with these hedging relationships was $39 thousand; and the amounts of the designated hedged items were $35.0 million. 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 $35.0 million.
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivative Assets Derivative Liabilities March 31, 2024 December 31, 2023 March 31, 2024 December 31, 2023 (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 $ 260,000 Other assets $ 2,542 Other assets $ 650 $ 35,000 Other liabilities $ 22 Other liabilities $ 1,253 Total derivatives designated as hedging instruments 2,542 650 22 1,253 Derivatives not designated as hedging instruments Interest rate swaps $ 44,035 Other assets $ 1,628 Other assets $ 1,438 $ 44,035 Other liabilities $ 1,628 Other liabilities $ 1,438 Risk participation transaction 15,986 - - - - Total derivatives not designated as hedging instruments 1,628 1,438 1,628 1,438 Net Derivatives on the statements of financial condition 4,170 2,088 1,650 2,691 Gross amounts not offset in the statements of financial condition Financial instruments - - - - Cash collateral (1) 3,040 - - - Net derivative amounts $ 1,130 $ 2,088 $ 1,650 $ 2,691
Derivative Instruments, Gain (Loss) [Table Text Block]	For the Three Months Ended March 31, 2024 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 1,175 $ 1,175 $ - Interest expense $ 297 $ 297 $ - Total $ 1,175 $ 1,175 $ - $ 297 $ 297 $ - Derivatives in fair value hedging relationships Interest rate products $ 1,175 $ 1,175 $ - Interest expense $ 297 $ 297 $ - Total $ 1,175 $ 1,175 $ - $ 297 $ 297 $ - For the Three Months Ended March 31, 2023 (in thousands) Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Derivative Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Included Component Amount of Gain or (Loss) Recognized in Other Comprehensive Income (Loss) Excluded Component Location of Gain or (Loss) Recognized from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Amount of Gain or (Loss) Reclassified from AOCL into Income Included Component Amount of Gain or (Loss) Reclassified from AOCL into Income Excluded Component Derivatives in cash flow hedging relationships Interest rate products $ 1,471 $ 1,471 $ - Interest expense $ 245 $ 245 $ - Total $ 1,471 $ 1,471 $ - $ 245 $ 245 $ -
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Location and Amount of Gain or (Loss) Recognized in Income on Fair Value and Cash Flow Hedging Relationships Three Months Ended Three Months Ended March 31, 2024 March 31, 2023 (in thousands) Interest Income Interest Expense Interest Income Interest Expense Total amounts of income and expense line items presented in the consolidated statements of financial performance in which the effects of fair value or cash flow hedges are recorded $ 548 $ 297 $ - $ 245 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 $ (1,850 ) $ 297 $ - $ 245 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 $ 2,398 $ - $ - $ - Amount of gain or (loss) reclassified from accumulated OCI into income - included component $ - $ 297 $ - $ 245 Amount of gain or (loss) reclassified from accumulated OCI into income - excluded component $ - $ - $ - $ -

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Three Months Ended March 31, 2024 2023 (dollars in thousands) Amount % Amount % Provision at statutory tax rates $ 879 21.00 % $ 706 21.00 % Add (deduct): Tax effects of tax-free interest income (263 ) (6.30 )% (212 ) (6.31 )% Non-deductible interest expense 113 2.70 % 21 0.63 % Bank-owned life insurance (90 ) (2.16 )% (41 ) (1.22 )% Unrealized losses on equity securities 87 2.07 % 107 3.18 % Other items, net (74 ) (1.73 )% 116 3.45 % Income tax provision $ 652 15.58 % $ 697 20.74 %

Note 9 - Related Party Transa_2

Note 9 - Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended March 31, (in thousands) 2024 2023 Balance, beginning of period $ 79,327 $ 79,144 Additions, new loans and advances 52,038 49,657 Repayments (37,987 ) (39,638 ) Balance, end of period $ 93,378 $ 89,163

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(in thousands) March 31, 2024 2024 $ 310 2025 388 2026 387 2027 388 2028 370 2029 and thereafter 1,904 Total lease payments 3,747 Less: imputed interest 617 Present value of operating lease liabilities $ 3,130
Lease, Other Information Related to Operating Leases [Table Text Block]	(dollars in thousands) March 31, 2024 March 31, 2023 Weighted-average remaining lease term (in years) 10.5 11.3 Weighted-average discount rate 3.25 % 3.31 % Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 104 $ 130

Note 11 - Stock Compensation _2

Note 11 - Stock Compensation Plans (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Three Months Ended March 31, 2024 2023 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 261,753 $ 7.89 185,965 $ 8.22 Awards granted 143,185 5.87 140,445 7.51 Forfeitures (1,795 ) 7.51 - - Shares vested (4,491 ) 8.12 - - Total outstanding, end of period 398,652 $ 7.16 326,410 $ 7.91

Note 12 - Regulatory Matters (T

Note 12 - Regulatory Matters (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	FNCB Bank Minimum Required For Capital Adequacy Purposes Minimum Required For Capital Adequacy Purposes with Conservation Buffer Minimum Required To Be Well Capitalized Under Prompt Corrective Action Regulations (dollars in thousands) Amount Ratio Ratio Ratio Ratio March 31, 2024 Total capital (to risk-weighted assets) $ 189,786 13.45 % 8.00 % 10.50 % 10.00 % Tier I capital (to risk-weighted assets) 176,172 12.49 % 6.00 % 8.50 % 8.00 % Tier I common equity (to risk-weighted assets) 176,172 12.49 % 4.50 % 7.00 % 6.50 % Tier I capital (to average assets) 176,172 9.47 % 4.00 % 4.00 % 5.00 % Total risk-weighted assets 1,410,755 Total average assets 1,861,189 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

Note 13 - Fair Value Measurem_2

Note 13 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at March 31, 2024 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. treasuries $ 32,914 $ - $ 32,914 $ - Obligations of state and political subdivisions 195,740 - 195,740 - U.S. government/government-sponsored agencies: Collateralized mortgage obligations - residential 72,803 - 72,803 - Collateralized mortgage obligations - commercial 3,370 - 3,370 - Mortgage-backed securities 15,531 - 15,531 - Private collateralized mortgage obligations 66,302 - 66,302 - Corporate debt securities 31,564 - 24,456 7,108 Asset-backed securities 23,214 - 23,214 - Negotiable certificates of deposit 682 - 682 - Subtotal available-for-sale debt securities 442,120 - 435,012 7,108 Equity securities, at fair value 4,373 4,373 - - Derivative assets 4,170 - 4,170 - Total financial assets $ 450,663 $ 4,373 $ 439,182 $ 7,108 Financial liabilities: Derivative liabilities $ 1,650 $ - $ 1,650 $ - Total financial liabilities $ 1,650 $ - $ 1,650 $ - Fair Value Measurements at December 31, 2023 Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Other Unobservable Inputs (in thousands) Fair Value (Level 1) (Level 2) (Level 3) Financial assets: Available-for-sale debt securities: U.S. treasuries $ 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 - Subtotal 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, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Corporate Debt Securities For the Three Months Ended March 31, (in thousands) 2024 2023 Balance, beginning of period $ 6,974 $ 7,936 Additions - - Redemptions - - Transfer to Level 2 - - Sales - - Total gains (losses) (realized/unrealized): Included in earnings - - Included in other comprehensive loss 134 76 Balance at March 31, $ 7,108 $ 8,012
Fair Value Measurements, Nonrecurring [Table Text Block]	March 31, 2024 Fair Value Measurement Quantitative Information Recorded Valuation Fair Valuation Unobservable Value/ (in thousands) Investment Allowance Value Technique Inputs Range Individually evaluated loans - collateral dependent $ 4,309 $ 272 $ 4,037 Appraisal of collateral Selling costs 10.00 % Individually evaluated loans - other 239 - 239 Discounted cash flows Discount rate 3.13% - 16.06% Repossessed assets 499 - 499 Discounted cash flows Discount rate 10.00 % 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 10.00 % Individually evaluated loans - other 441 - 441 Discounted cash flows Discount rate 0.00% - 16.06% Repossessed assets 420 - 420 Discounted cash flows Discount rate 10.00 %
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value March 31, 2024 December 31, 2023 (in thousands) Measurement Carrying Value Fair Value Carrying Value Fair Value Financial assets: Cash and cash equivalents Level 1 $ 70,589 $ 70,589 $ 107,868 $ 107,868 Available-for-sale debt securities See previous table 442,120 442,120 450,814 450,814 Equity securities Level 1 4,373 4,373 4,786 4,786 Restricted stock Level 2 9,364 9,364 8,814 8,814 Loans and leases, net Level 3 1,237,770 1,174,433 1,208,279 1,152,257 Accrued interest receivable Level 2 7,590 7,590 7,085 7,085 Servicing rights Level 3 158 570 175 570 Derivative assets Level 2 3,501 4,170 1,919 2,088 Financial liabilities: Deposits Level 2 1,481,294 1,478,585 1,528,982 1,526,672 Borrowed funds Level 2 229,856 228,818 200,272 200,724 Accrued interest payable Level 2 1,284 1,284 1,355 1,355 Derivative liabilities Level 2 1,623 1,650 2,726 2,691

Note 14 - Earnings Per Share (T

Note 14 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, (in thousands, except share data) 2024 2023 Net income $ 3,532 $ 2,663 Basic weighted-average number of common shares outstanding 19,793,235 19,682,357 Plus: Common share equivalents 1,978 8,502 Diluted weighted-average number of common shares outstanding 19,795,213 19,690,859 Income per common share: Basic $ 0.18 $ 0.14 Diluted $ 0.18 $ 0.14

Note 15 - Other Comprehensive_2

Note 15 - Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Three Months Ended March 31, 2024 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ - Net gain on the sale of available-for-sale debt securities Taxes - Income taxes Net of tax amount $ - Three Months Ended March 31, 2023 (in thousands) Amount Reclassified from Accumulated Other Comprehensive Loss Affected Line Item in the Consolidated Statements of Income Available-for-sale debt securities: Reclassification adjustment for net gains reclassified into net income $ (162) Net gain on the sale of available-for-sale debt securities Taxes 34 Income taxes Net of tax amount $ (128)
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Three Months Ended March 31, (in thousands) 2024 2023 Balance, beginning of period $ (40,169 ) $ (48,028 ) Other comprehensive income before reclassifications 1,237 5,576 Amount reclassified from accumulated other comprehensive income - (128 ) Net other comprehensive income during the period 1,237 5,448 Balance, end of period $ (38,932 ) $ (42,580 )

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual) - USD ($) $ in Millions	Oct. 01, 2023	Sep. 27, 2023
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 3 - Securities (Details Te

Note 3 - Securities (Details Textual) $ in Millions	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Number of Non-government Securities of Any Individual Issuer Exceeding 10 Percent of Shareholders' Equity	0	0
Preferred Stock of Privately-held Bank Holding Company [Member]
Equity Securities without Readily Determinable Fair Value, Dividend Rate	8.25%
Preferred Stock of Privately-held Bank Holding Company [Member] | Other Assets [Member]
Equity Securities without Readily Determinable Fair Value, Amount	$ 0.5	$ 0.5

Note 3 - Securities - Available

Note 3 - Securities - Available-for-sale Debt Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-sale debt securities, amortized cost	$ 493,360	$ 501,402
Available-for-sale debt securities, gross unrealized holding gains	215	201
Available-for-sale debt securities, gross unrealized holding losses	51,455	50,789
Available-for-sale debt securities, at fair value	442,120	450,814
US Treasury Securities [Member]
Available-for-sale debt securities, amortized cost	36,864	36,852
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	3,950	3,675
Available-for-sale debt securities, at fair value	32,914	33,177
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, amortized cost	217,185	220,181
Available-for-sale debt securities, gross unrealized holding gains	25	52
Available-for-sale debt securities, gross unrealized holding losses	21,470	20,437
Available-for-sale debt securities, at fair value	195,740	199,796
Residential Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	85,865	87,405
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	13,062	13,198
Available-for-sale debt securities, at fair value	72,803	74,207
Commercial Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	3,604	3,613
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	234	227
Available-for-sale debt securities, at fair value	3,370	3,386
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	18,241	18,872
Available-for-sale debt securities, gross unrealized holding gains	2	4
Available-for-sale debt securities, gross unrealized holding losses	2,712	2,430
Available-for-sale debt securities, at fair value	15,531	16,446
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, amortized cost	72,680	76,912
Available-for-sale debt securities, gross unrealized holding gains	54	78
Available-for-sale debt securities, gross unrealized holding losses	6,432	6,838
Available-for-sale debt securities, at fair value	66,302	70,152
Corporate Debt Securities [Member]
Available-for-sale debt securities, amortized cost	35,050	35,055
Available-for-sale debt securities, gross unrealized holding gains	0	0
Available-for-sale debt securities, gross unrealized holding losses	3,486	3,769
Available-for-sale debt securities, at fair value	31,564	31,286
Asset-Backed Securities [Member]
Available-for-sale debt securities, amortized cost	23,127	21,768
Available-for-sale debt securities, gross unrealized holding gains	134	67
Available-for-sale debt securities, gross unrealized holding losses	47	145
Available-for-sale debt securities, at fair value	23,214	21,690
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	62	70
Available-for-sale debt securities, at fair value	$ 682	$ 674

Note 3 - Securities - Availab_2

Note 3 - Securities - Available-for-sale Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
One year or less, amortized cost	$ 19,976
One year or less, fair value	19,739
After one year through five years, amortized cost	74,125
After one year through five years, fair value	68,842
After five years through ten years, amortized cost	90,604
After five years through ten years, fair value	78,344
After ten years, amortized cost	105,138
After ten years, fair value	93,975
Available -for-sale debt securities, amortized cost	493,360	$ 501,402
Available -for-sale debt securities, fair value	442,120	450,814
Collateralized Mortgage Obligations [Member]
Securities without a single maturity, amortized cost	162,149
Securities without a single maturity, fair value	142,475
Collateralized Mortgage-Backed Securities [Member]
Securities without a single maturity, amortized cost	18,241
Securities without a single maturity, fair value	15,531
Available -for-sale debt securities, amortized cost	18,241	18,872
Available -for-sale debt securities, fair value	15,531	16,446
Asset-Backed Securities [Member]
Securities without a single maturity, amortized cost	23,127
Securities without a single maturity, fair value	23,214
Available -for-sale debt securities, amortized cost	23,127	21,768
Available -for-sale debt securities, fair value	$ 23,214	$ 21,690

Note 3 - Securities - Gross Pro

Note 3 - Securities - Gross Proceeds Received and Realized Gain (Loss) on Sale of Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Proceeds from the sale of available-for-sale debt securities	$ 0	$ 7,054
Gross realized gains	0	162
Gross realized losses	0	0
Net loss on equity securities	(413)	(508)
Less: net (losses) gains realized on equity securities sold	0	0
Unrealized losses on equity securities	$ (413)	$ (508)

Note 3 - Securities - Availab_3

Note 3 - Securities - Available-for-sale Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Less than 12 months, number of securities	5	8
Less than 12 months, fair value	$ 4,551	$ 16,540
Less than 12 months, gross unrealized losses	$ 23	$ 249
12 months or longer, number of securities	357	361
12 months or longer, fair value	$ 411,816	$ 417,474
12 months or longer, gross unrealized losses	$ 51,432	$ 50,540
Total, number of securities	362	369
Total, fair value	$ 416,367	$ 434,014
Total, gross unrealized losses	$ 51,455	$ 50,789
US Treasury Securities [Member]
Less than 12 months, number of securities	0	0
Less than 12 months, fair value	$ 0	$ 0
Less than 12 months, gross unrealized losses	$ 0	$ 0
12 months or longer, number of securities	17	17
12 months or longer, fair value	$ 32,914	$ 33,177
12 months or longer, gross unrealized losses	$ 3,950	$ 3,675
Total, number of securities	17	17
Total, fair value	$ 32,914	$ 33,177
Total, gross unrealized losses	$ 3,950	$ 3,675
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, number of securities	0	1
Less than 12 months, fair value	$ 0	$ 2,121
Less than 12 months, gross unrealized losses	$ 0	$ 16
12 months or longer, number of securities	192	193
12 months or longer, fair value	$ 193,356	$ 195,153
12 months or longer, gross unrealized losses	$ 21,470	$ 20,421
Total, number of securities	192	194
Total, fair value	$ 193,356	$ 197,274
Total, gross unrealized losses	$ 21,470	$ 20,437
Residential Mortgage-Backed 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	42	42
12 months or longer, fair value	$ 72,803	$ 74,207
12 months or longer, gross unrealized losses	$ 13,062	$ 13,198
Total, number of securities	42	42
Total, fair value	$ 72,803	$ 74,207
Total, gross unrealized losses	$ 13,062	$ 13,198
Commercial Mortgage-Backed 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	3	3
12 months or longer, fair value	$ 3,370	$ 3,386
12 months or longer, gross unrealized losses	$ 234	$ 227
Total, number of securities	3	3
Total, fair value	$ 3,370	$ 3,386
Total, gross unrealized losses	$ 234	$ 227
Collateralized Mortgage-Backed Securities [Member]
Less than 12 months, number of securities	0	1
Less than 12 months, fair value	$ 0	$ 3,800
Less than 12 months, gross unrealized losses	$ 0	$ 54
12 months or longer, number of securities	12	12
12 months or longer, fair value	$ 15,440	$ 12,552
12 months or longer, gross unrealized losses	$ 2,712	$ 2,376
Total, number of securities	12	13
Total, fair value	$ 15,440	$ 16,352
Total, gross unrealized losses	$ 2,712	$ 2,430
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Less than 12 months, number of securities	5	3
Less than 12 months, fair value	$ 4,551	$ 5,670
Less than 12 months, gross unrealized losses	$ 23	$ 131
12 months or longer, number of securities	51	52
12 months or longer, fair value	$ 56,630	$ 58,846
12 months or longer, gross unrealized losses	$ 6,409	$ 6,707
Total, number of securities	56	55
Total, fair value	$ 61,181	$ 64,516
Total, gross unrealized losses	$ 6,432	$ 6,838
Corporate Debt Securities [Member]
Less than 12 months, number of securities	0	1
Less than 12 months, fair value	$ 0	$ 1,467
Less than 12 months, gross unrealized losses	$ 0	$ 33
12 months or longer, number of securities	29	29
12 months or longer, fair value	$ 30,564	$ 29,819
12 months or longer, gross unrealized losses	$ 3,486	$ 3,736
Total, number of securities	29	30
Total, fair value	$ 30,564	$ 31,286
Total, gross unrealized losses	$ 3,486	$ 3,769
Asset-Backed Securities [Member]
Less than 12 months, number of securities	0	2
Less than 12 months, fair value	$ 0	$ 3,482
Less than 12 months, gross unrealized losses	$ 0	$ 15
12 months or longer, number of securities	8	10
12 months or longer, fair value	$ 6,057	$ 9,660
12 months or longer, gross unrealized losses	$ 47	$ 130
Total, number of securities	8	12
Total, fair value	$ 6,057	$ 13,142
Total, gross unrealized losses	$ 47	$ 145
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	$ 682	$ 674
12 months or longer, gross unrealized losses	$ 62	$ 70
Total, number of securities	3	3
Total, fair value	$ 682	$ 674
Total, gross unrealized losses	$ 62	$ 70

Note 3 - Securities - Restricte

Note 3 - Securities - Restricted Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Stock in Atlantic Community Bankers Bank	$ 10	$ 10
Total restricted securities, at cost	9,364	8,814
Federal Home Loan Bank of Pittsburgh [Member]
Stock in Federal Home Loan Bank of Pittsburgh	$ 9,354	$ 8,804

Note 4 - Loans and Leases and_3

Note 4 - Loans and Leases and Allowance for Credit Losses (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)
Financing Receivable, Nonaccrual	$ 5,980		$ 5,338
Loans Still Classified as Non-accrual Status, Period of Past Due (Day)	90 days
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 26		38
Number of Real Estate Properties, Foreclosed	0	0
Commercial Portfolio Segment [Member] | Main Street Lending Program [Member]
Financing Receivable, Modifications	$ 16,400
Financing Receivable, Percent Guaranteed	95%
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 777
Residential Portfolio Segment [Member]
Financing Receivable, Modifications		$ 79
Financing Receivable, Modifications, Number of Contracts		1
Number of Real Estate Properties in OREO	3	3
Mortgage Loans in Process of Foreclosure, Amount	$ 199	$ 212
Small Business Administration [Member]
Loans Serviced for Others, Unpaid Principal Balance	$ 75,100		$ 75,800

Note 4 - Loans and Leases and_4

Note 4 - Loans and Leases and Allowance for Credit Losses - Loans Receivable, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans, gross	$ 1,250,225	$ 1,220,265
Allowance for credit losses	(12,455)	(11,986)	$ (12,279)	$ (14,193)
Net loans and leases	1,237,770	1,208,279
Residential Portfolio Segment [Member]
Loans, gross	243,351	245,282
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	404,787	408,135
Construction, Land Acquisition and Development [Member]
Loans, gross	69,904	59,876
Commercial and Industrial [Member]
Loans, gross	203,682	183,794
Allowance for credit losses	(2,336)	(2,198)	(4,928)	(4,099)
Commercial Equipment Financing [Member]
Loans, gross	169,469	163,605
Allowance for credit losses	(3,247)	(3,129)	0	0
Consumer Portfolio Segment [Member]
Loans, gross	82,895	85,730
Allowance for credit losses	(1,089)	(1,118)	(1,597)	(1,307)
State and Political Subdivisions [Member]
Loans, gross	76,137	73,843
Allowance for credit losses	$ (436)	$ (399)	$ (412)	$ (503)

Note 4 - Loans and Leases and_5

Note 4 - Loans and Leases and Allowance for Credit Losses - Unearned Income and Unamortized Premiums on Purchased Loans (Details) - Financial Asset Acquired and No Credit Deterioration [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Unamortized net loan origination costs	$ 2,310	$ 2,421
Unearned income	(1,138)	(921)
Unamortized premiums on purchased loans	140	170
Net loans and leases	$ 1,312	$ 1,670

Note 4 - Loans and Leases and_6

Note 4 - Loans and Leases and Allowance for Credit Losses - Loans By Credit Quality Indicators (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Originated current year	$ 48,339		$ 243,365
Originated prior year	234,980		288,736
Originated two years prior	282,837		249,519
Originated three years prior	243,150		92,819
Originated four years prior	89,906		106,730
Originated years prior	240,080		141,890
Revolving	110,933		97,206
Loans, gross	1,250,225		1,220,265
Loans, gross	1,250,225		1,220,265
Gross charge-offs, current year	740
Gross charge-offs, one year prior	400
Gross charge-offs, two years prior	102
Gross charge-offs, three years prior	62
Gross charge-offs, four years prior	19
Gross charge-offs, prior	19
Gross charge-offs, revolving	13
Gross charge-offs	1,355	$ 776
Commercial Equipment Financing [Member]
Gross charge-offs, current year	716
Gross charge-offs, one year prior	191
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	907
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
Commercial Real Estate Portfolio Segment [Member]
Originated current year	3,251		35,676
Originated prior year	35,559		99,679
Originated two years prior	99,694		80,205
Originated three years prior	79,185		38,661
Originated four years prior	38,131		66,092
Originated years prior	142,154		78,944
Revolving	6,813		8,878
Loans, gross	404,787		408,135
Loans, gross	404,787		408,135
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] | Real Estate Loan [Member]
Loans, gross	404,787		408,135
Loans, gross	404,787		408,135
Gross charge-offs	0	0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Originated current year	3,251		35,520
Originated prior year	35,404		99,392
Originated two years prior	99,407		75,005
Originated three years prior	74,060		38,562
Originated four years prior	38,034		66,065
Originated years prior	134,935		71,664
Revolving	4,964		7,102
Loans, gross	390,055		393,310
Loans, gross	390,055		393,310
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		4,703
Originated three years prior	4,628		99
Originated four years prior	97		27
Originated years prior	4,547		4,552
Revolving	1,849		1,776
Loans, gross	11,121		11,157
Loans, gross	11,121		11,157
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Originated current year	0		156
Originated prior year	155		287
Originated two years prior	287		497
Originated three years prior	497		0
Originated four years prior	0		0
Originated years prior	2,672		2,728
Revolving	0		0
Loans, gross	3,611		3,668
Loans, gross	3,611		3,668
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Commercial Real Estate Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Residential Portfolio Segment [Member]
Loans, gross	243,351		245,282
Loans, gross	243,351		245,282
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
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Originated current year	1,866		11,878
Originated prior year	11,321		41,171
Originated two years prior	40,935		76,716
Originated three years prior	74,991		37,162
Originated four years prior	36,281		11,977
Originated years prior	52,442		42,880
Revolving	25,515		23,498
Loans, gross	243,351		245,282
Loans, gross	243,351		245,282
Gross charge-offs	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Originated current year	1,866		11,878
Originated prior year	11,321		41,104
Originated two years prior	40,870		76,574
Originated three years prior	74,851		37,162
Originated four years prior	36,281		11,748
Originated years prior	51,451		42,181
Revolving	25,405		23,387
Loans, gross	242,045		244,034
Loans, gross	242,045		244,034
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Originated current year	0		0
Originated prior year	0		67
Originated two years prior	65		142
Originated three years prior	140		0
Originated four years prior	0		229
Originated years prior	991		699
Revolving	110		111
Loans, gross	1,306		1,248
Loans, gross	1,306		1,248
Construction, Land Acquisition and Development [Member]
Originated current year	1,993		14,027
Originated prior year	18,550		18,832
Originated two years prior	22,276		24,999
Originated three years prior	25,098		208
Originated four years prior	205		323
Originated years prior	1,178		893
Revolving	604		594
Loans, gross	69,904		59,876
Loans, gross	69,904		59,876
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
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, gross	69,904		59,876
Loans, gross	69,904		59,876
Gross charge-offs	0	0
Construction, Land Acquisition and Development [Member] | Pass [Member]
Originated current year	1,993		14,027
Originated prior year	18,550		18,832
Originated two years prior	22,276		24,815
Originated three years prior	24,916		208
Originated four years prior	205		323
Originated years prior	1,178		893
Revolving	604		594
Loans, gross	69,722		59,692
Loans, gross	69,722		59,692
Construction, Land Acquisition and Development [Member] | Special Mention [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		184
Originated three years prior	182		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	182		184
Loans, gross	182		184
Construction, Land Acquisition and Development [Member] | Substandard [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Construction, Land Acquisition and Development [Member] | Doubtful [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Construction, Land Acquisition and Development [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Commercial and Industrial [Member]
Originated current year	12,650		42,642
Originated prior year	39,987		23,251
Originated two years prior	22,311		23,216
Originated three years prior	22,143		11,317
Originated four years prior	10,317		10,754
Originated years prior	19,957		10,446
Revolving	76,317		62,168
Loans, gross	203,682		183,794
Loans, gross	203,682		183,794
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	44
Gross charge-offs, four years prior	0
Gross charge-offs, prior	0
Gross charge-offs, revolving	13
Gross charge-offs	57	53
Commercial and Industrial [Member] | Pass [Member]
Originated current year	12,650		42,104
Originated prior year	39,452		20,644
Originated two years prior	19,812		22,898
Originated three years prior	21,863		9,522
Originated four years prior	8,643		10,730
Originated years prior	19,645		10,098
Revolving	67,217		55,939
Loans, gross	189,282		171,935
Loans, gross	189,282		171,935
Commercial and Industrial [Member] | Special Mention [Member]
Originated current year	0		493
Originated prior year	493		19
Originated two years prior	18		318
Originated three years prior	280		595
Originated four years prior	581		24
Originated years prior	150		137
Revolving	7,087		4,108
Loans, gross	8,609		5,694
Loans, gross	8,609		5,694
Commercial and Industrial [Member] | Substandard [Member]
Originated current year	0		45
Originated prior year	42		2,588
Originated two years prior	2,481		0
Originated three years prior	0		1,200
Originated four years prior	1,093		0
Originated years prior	162		211
Revolving	2,013		2,121
Loans, gross	5,791		6,165
Loans, gross	5,791		6,165
Commercial and Industrial [Member] | Doubtful [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Consumer Portfolio Segment [Member]
Loans, gross	82,895		85,730
Loans, gross	82,895		85,730
Gross charge-offs, current year	24
Gross charge-offs, one year prior	209
Gross charge-offs, two years prior	102
Gross charge-offs, three years prior	18
Gross charge-offs, four years prior	19
Gross charge-offs, prior	19
Gross charge-offs, revolving	0
Gross charge-offs	391	723
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Originated current year	7,020		27,180
Originated prior year	23,986		30,187
Originated two years prior	27,796		19,066
Originated three years prior	16,911		3,082
Originated four years prior	2,622		1,732
Originated years prior	4,526		4,448
Revolving	34		35
Loans, gross	82,895		85,730
Loans, gross	82,895		85,730
Consumer Portfolio Segment [Member] | Real Estate Loan [Member] | Performing Financial Instruments [Member]
Originated current year	7,020		27,180
Originated prior year	23,986		30,098
Originated two years prior	27,657		18,994
Originated three years prior	16,885		3,060
Originated four years prior	2,599		1,609
Originated years prior	4,414		4,401
Revolving	34		35
Loans, gross	82,595		85,377
Loans, gross	82,595		85,377
Consumer Portfolio Segment [Member] | Real Estate Loan [Member] | Nonperforming Financial Instruments [Member]
Originated current year	0		0
Originated prior year	0		89
Originated two years prior	139		72
Originated three years prior	26		22
Originated four years prior	23		123
Originated years prior	112		47
Revolving	0		0
Loans, gross	300		353
Loans, gross	300		353
Commercial Equipment Financing [Member]
Originated current year	17,996		95,937
Originated prior year	89,709		63,957
Originated two years prior	58,477		3,711
Originated three years prior	3,287		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	169,469		163,605
Loans, gross	169,469		163,605
Gross charge-offs	907	0
Commercial Equipment Financing [Member] | Pass [Member]
Originated current year	17,996		94,967
Originated prior year	88,122		63,807
Originated two years prior	58,104		3,711
Originated three years prior	3,287		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	167,509		162,485
Loans, gross	167,509		162,485
Commercial Equipment Financing [Member] | Special Mention [Member]
Originated current year	0		628
Originated prior year	221		15
Originated two years prior	12		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	233		643
Loans, gross	233		643
Commercial Equipment Financing [Member] | Substandard [Member]
Originated current year	0		342
Originated prior year	1,366		135
Originated two years prior	361		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	1,727		477
Loans, gross	1,727		477
Commercial Equipment Financing [Member] | Doubtful [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
Commercial Equipment Financing [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
State and Political Subdivisions [Member]
Originated current year	3,563		16,025
Originated prior year	15,868		11,659
Originated two years prior	11,348		21,606
Originated three years prior	21,535		2,389
Originated four years prior	2,350		15,852
Originated years prior	19,823		4,279
Revolving	1,650		2,033
Loans, gross	76,137		73,843
Loans, gross	76,137		73,843
Gross charge-offs	0	$ 0
State and Political Subdivisions [Member] | Pass [Member]
Originated current year	3,563		16,025
Originated prior year	15,868		11,659
Originated two years prior	11,348		21,606
Originated three years prior	21,535		2,389
Originated four years prior	2,350		15,852
Originated years prior	19,823		4,279
Revolving	1,650		2,033
Loans, gross	76,137		73,843
Loans, gross	76,137		73,843
State and Political Subdivisions [Member] | Special Mention [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
State and Political Subdivisions [Member] | Substandard [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
State and Political Subdivisions [Member] | Doubtful [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	0		0
State and Political Subdivisions [Member] | Unlikely to be Collected Financing Receivable [Member]
Originated current year	0		0
Originated prior year	0		0
Originated two years prior	0		0
Originated three years prior	0		0
Originated four years prior	0		0
Originated years prior	0		0
Revolving	0		0
Loans, gross	0		0
Loans, gross	$ 0		$ 0

Note 4 - Loans and Leases and_7

Note 4 - Loans and Leases and Allowance for Credit Losses - Activity in the Allowance for Loan Losses, by Loan Category (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Balance	$ 11,986	$ 14,193
Charge-offs	(1,355)	(776)
Recoveries	338	523
Provision for credit losses - loans and leases	1,486	975
Balance	12,455	12,279
Individually evaluated for impairment, allowance	272		$ 121
Collectively evaluated for impairment, allowance	12,183		11,865
Total, allowance	12,455	12,279	11,986
Individually evaluated for impairment	4,548		4,242
Collectively evaluated for impairment	1,245,677		1,216,023
Total	1,250,225		1,220,265
Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(2,636)
Total, allowance
Residential Portfolio Segment [Member]
Charge-offs	0
Total	243,351		245,282
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance	1,157	2,215
Charge-offs	0	0
Recoveries	1	0
Provision for credit losses - loans and leases	(20)	(23)
Balance	1,138	1,164
Individually evaluated for impairment, allowance	0		0
Collectively evaluated for impairment, allowance	1,138		1,157
Total, allowance	1,138	1,164	1,157
Individually evaluated for impairment	813		830
Collectively evaluated for impairment	242,538		244,452
Total	243,351		245,282
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(1,028)
Total, allowance
Commercial Real Estate Portfolio Segment [Member]
Charge-offs	0
Total	404,787		408,135
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Balance	2,831	4,193
Charge-offs	0	0
Recoveries	18	54
Provision for credit losses - loans and leases	156	(124)
Balance	3,005	2,509
Individually evaluated for impairment, allowance	38		51
Collectively evaluated for impairment, allowance	2,967		2,780
Total, allowance	3,005	2,509	2,831
Individually evaluated for impairment	2,633		2,663
Collectively evaluated for impairment	402,154		405,472
Total	404,787		408,135
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(1,614)
Total, allowance
Construction, Land Acquisition and Development [Member]
Charge-offs	0
Total	69,904		59,876
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Balance	1,154	747
Charge-offs	0	0
Recoveries	0	0
Provision for credit losses - loans and leases	50	(145)
Balance	1,204	1,669
Individually evaluated for impairment, allowance	0		0
Collectively evaluated for impairment, allowance	1,204		1,154
Total, allowance	1,204	1,669	1,154
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	69,904		59,876
Total	69,904		59,876
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		1,067
Total, allowance
Commercial and Industrial [Member]
Balance	2,198	4,099
Charge-offs	(57)	(53)
Recoveries	10	11
Provision for credit losses - loans and leases	185	1,083
Balance	2,336	4,928
Individually evaluated for impairment, allowance	0		0
Collectively evaluated for impairment, allowance	2,336		2,198
Total, allowance	2,336	4,928	2,198
Individually evaluated for impairment	0		104
Collectively evaluated for impairment	203,682		183,690
Total	203,682		183,794
Commercial and Industrial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(212)
Total, allowance
Commercial Equipment Financing [Member]
Balance	3,129	0
Charge-offs	(907)	0
Recoveries	60	0
Provision for credit losses - loans and leases	965	0
Balance	3,247	0
Individually evaluated for impairment, allowance	234		70
Collectively evaluated for impairment, allowance	3,013		3,059
Total, allowance	3,247	0	3,129
Individually evaluated for impairment	863		308
Collectively evaluated for impairment	168,606		163,297
Total	169,469		163,605
Commercial Equipment Financing [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		0
Total, allowance
Consumer Portfolio Segment [Member]
Balance	1,118	1,307
Charge-offs	(391)	(723)
Recoveries	249	458
Provision for credit losses - loans and leases	113	185
Balance	1,089	1,597
Individually evaluated for impairment, allowance	0		0
Collectively evaluated for impairment, allowance	1,089		1,118
Total, allowance	1,089	1,597	1,118
Individually evaluated for impairment	239		337
Collectively evaluated for impairment	82,656		85,393
Total	82,895		85,730
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		370
Total, allowance
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Total	82,895		85,730
State and Political Subdivisions [Member]
Balance	399	503
Charge-offs	0	0
Recoveries	0	0
Provision for credit losses - loans and leases	37	(1)
Balance	436	412
Individually evaluated for impairment, allowance	0		0
Collectively evaluated for impairment, allowance	436		399
Total, allowance	436	412	399
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	76,137		73,843
Total	76,137		73,843
State and Political Subdivisions [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		(90)
Total, allowance
Unallocated Financing Receivables [Member]
Balance	0	1,129
Charge-offs	0	0
Recoveries	0	0
Provision for credit losses - loans and leases	0	0
Balance	0	0
Total, allowance	$ 0	0	$ 0
Unallocated Financing Receivables [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance		$ (1,129)
Total, allowance

Note 4 - Loans and Leases and_8

Note 4 - Loans and Leases and Allowance for Credit Losses - Schedule of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Residential Real Estate [Member]
Loans, gross	$ 813	$ 830
Commercial Real Estate [Member]
Loans, gross	2,633	2,663
Business Assets [Member]
Loans, gross	863	308
Collateral Pledged [Member]
Loans, gross	4,309	3,801
Commercial and Industrial [Member] | Residential Real Estate [Member]
Loans, gross	0	0
Commercial and Industrial [Member] | Commercial Real Estate [Member]
Loans, gross	0	0
Commercial and Industrial [Member] | Business Assets [Member]
Loans, gross	0	0
Commercial and Industrial [Member] | Collateral Pledged [Member]
Loans, gross	0	0
Commercial Equipment Financing [Member] | Residential Real Estate [Member]
Loans, gross	0	0
Commercial Equipment Financing [Member] | Commercial Real Estate [Member]
Loans, gross
Commercial Equipment Financing [Member] | Business Assets [Member]
Loans, gross	863	308
Commercial Equipment Financing [Member] | Collateral Pledged [Member]
Loans, gross	863	308
Consumer Portfolio Segment [Member] | Residential Real Estate [Member]
Loans, gross	0	0
Consumer Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	0	0
Consumer Portfolio Segment [Member] | Business Assets [Member]
Loans, gross	0	0
Consumer Portfolio Segment [Member] | Collateral Pledged [Member]
Loans, gross	0	0
State and Political Subdivisions [Member] | Residential Real Estate [Member]
Loans, gross	0	0
State and Political Subdivisions [Member] | Commercial Real Estate [Member]
Loans, gross	0	0
State and Political Subdivisions [Member] | Business Assets [Member]
Loans, gross	0	0
State and Political Subdivisions [Member] | Collateral Pledged [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Residential Real Estate [Member]
Loans, gross	813	830
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Business Assets [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member] | Collateral Pledged [Member]
Loans, gross	813	830
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Residential Real Estate [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	2,633	2,663
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Business Assets [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] | Collateral Pledged [Member]
Loans, gross	2,633	2,663
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Residential Real Estate [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Commercial Real Estate [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Business Assets [Member]
Loans, gross	0	0
Real Estate Loan [Member] | Construction, Land Acquisition and Development [Member] | Collateral Pledged [Member]
Loans, gross	$ 0	$ 0

Note 4 - Loans and Leases and_9

Note 4 - Loans and Leases and Allowance for Credit Losses - Past Due and Non-accrual Loans and Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans, gross	$ 1,250,225	$ 1,220,265
90 days past due	26	38
Nonaccrual loans	5,980	5,338
Between 30 and 89 Days Past Due [Member]
Loans, gross	3,864	3,814
Financial Asset, Past Due [Member]
Loans, gross	9,870	9,190
Financial Asset, Not Past Due [Member]
Loans, gross	1,240,355	1,211,075
Residential Portfolio Segment [Member]
Loans, gross	243,351	245,282
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	243,351	245,282
90 days past due	0	0
Nonaccrual loans	1,306	1,248
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	384	580
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,690	1,828
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	241,661	243,454
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	404,787	408,135
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	404,787	408,135
90 days past due	0	0
Nonaccrual loans	3,065	3,113
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	236	117
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	3,301	3,230
Commercial Real Estate Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	401,486	404,905
Construction, Land Acquisition and Development [Member]
Loans, gross	69,904	59,876
Construction, Land Acquisition and Development [Member] | Real Estate Loan [Member]
Loans, gross	69,904	59,876
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	69,904	59,876
Commercial and Industrial [Member]
Loans, gross	203,682	183,794
90 days past due	0	0
Nonaccrual loans	95	148
Commercial and Industrial [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	996	211
Commercial and Industrial [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,091	359
Commercial and Industrial [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	202,591	183,435
Commercial Equipment Financing [Member]
Loans, gross	169,469	163,605
90 days past due	0	0
Nonaccrual loans	1,214	477
Commercial Equipment Financing [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	1,009	1,811
Commercial Equipment Financing [Member] | Financial Asset, Past Due [Member]
Loans, gross	2,223	2,288
Commercial Equipment Financing [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	167,246	161,317
Consumer Portfolio Segment [Member]
Loans, gross	82,895	85,730
90 days past due	26	38
Nonaccrual loans	300	352
Consumer Portfolio Segment [Member] | Between 30 and 89 Days Past Due [Member]
Loans, gross	1,239	1,095
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans, gross	1,565	1,485
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	81,330	84,245
Consumer Portfolio Segment [Member] | Real Estate Loan [Member]
Loans, gross	82,895	85,730
State and Political Subdivisions [Member]
Loans, gross	76,137	73,843
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	$ 76,137	$ 73,843

Note 5 - Deposits (Details Text

Note 5 - Deposits (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Interest-Bearing Domestic Deposit, Brokered	$ 181,800	$ 148,700
Deposit Liabilities Reclassified as Loans Receivable	90	75
Deposit Liabilities Received on Terms Other than Normal Business	$ 0	$ 0

Note 5 - Deposits - Summary of

Note 5 - Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Demand (non-interest bearing)	$ 286,286	$ 285,548
Interest-bearing demand	701,254	754,296
Savings	127,895	130,957
Time ($250,000 and over)	45,906	53,319
Other time	319,953	304,862
Total interest-bearing	1,195,008	1,243,434
Total deposits	$ 1,481,294	$ 1,528,982

Note 6 - Borrowed Funds (Detail

Note 6 - Borrowed Funds (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Advance from Federal Home Loan Bank	$ 194,546	$ 164,962
Borrower-in-custody Program [Member] | Federal Reserve Bank Advances [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	162,800
Short-Term Debt	0	0
Bank Term Funding Program [Member] | Federal Reserve Bank Advances [Member]
Line of Credit Facility, Remaining Borrowing Capacity	134,900
Short-Term Debt	27,500	25,000
Federal Home Loan Bank of Pittsburgh [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	524,000	506,200
Line of Credit Facility, Maximum Borrowing Capacity	397,800
Letters of Credit Outstanding, Amount	75,000	91,500
Line of Credit Facility, Remaining Borrowing Capacity	128,300
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Advance from Federal Home Loan Bank	106,800	16,000
Federal Home Loan Bank of Pittsburgh [Member] | FHLB of Pittsburgh Advances - Term [Member]
Advance from Federal Home Loan Bank	$ 87,700	$ 149,000

Note 6 - Borrowed Funds - Compo

Note 6 - Borrowed Funds - Components of Borrowed Funds (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Long-term borrowed funds, ending balance	$ 229,856	$ 200,272
Total borrowed funds	229,856	200,272
Junior Subordinated Debt [Member]
Long-term borrowed funds, ending balance	10,310	10,310
Federal Home Loan Bank Advances [Member]
Short-term borrowed funds, ending balance	194,546	164,962
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Overnight [Member]
Short-term borrowed funds, ending balance	106,800	16,000
Federal Home Loan Bank Advances [Member] | FHLB of Pittsburgh Advances - Term [Member]
Short-term borrowed funds, ending balance	87,746	148,962
Federal Reserve Discount Window Advances [Member]
Short-term borrowed funds, ending balance	$ 25,000	$ 25,000

Note 7 - Derivative and Hedgi_3

Note 7 - Derivative and Hedging Transactions (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Interest Rate Swap [Member] | Interest Expense [Member]
Cash Flow Hedge Gain (Loss) to be Reclassified within 12 Months	$ 913
Derivatives Subject to Thresholds [Member]
Derivative Liability	$ 0	$ 0

Note 7 - Derivative and Hedgi_4

Note 7 - Derivative and Hedging Transactions - Summary of Fair Value Hedges (Details) - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Fair Value Hedges, carry amount		$ 322,257	$ 35,549
Fair Value Hedges, cumulative amount		(1,301)	549
Cumulative basis adjustment		39	549
Closed portfolio, amortized cost		87,100	90,000
Hedged asset		35,000	35,000
Interest Rate Swap [Member]
Interest rate swaps notional amounts		235,000	0
Fixed-rate Securities [Member]
Fair Value Hedges, carry amount		287,218	0
Fair Value Hedges, cumulative amount		(1,340)	0
Fixed Rate Loans [Member]
Fair Value Hedges, carry amount	[1]	35,039	35,549
Fair Value Hedges, cumulative amount	[1]	$ 39	$ 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 March 31, 2024, the amortized cost basis of the closed portfolios used in these hedging relationships was 87.1 million; the cumulative basis adjustments associated with these hedging relationships was 39 thousand; and the amounts of the designated hedged items were 35.0 million. 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 35.0 million.)

Note 7 - Derivative and Hedgi_5

Note 7 - Derivative and Hedging Transactions - Fair Values of Derivative Instruments on the Balance Sheet (Details) - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Derivative assets		$ 4,170	$ 2,088
Derivative Liabilities		1,650	2,691
Net Derivatives on the statements of financial condition		4,170	2,088
Financial instruments		0	0
Financial instruments		0	0
Cash collateral (1)	[1]	3,040	0
Cash collateral (1)	[1]	0	0
Net derivative amounts		1,130	2,088
Net derivative amounts		1,650	2,691
Designated as Hedging Instrument [Member]
Derivative assets		2,542	650
Derivative Liabilities		22	1,253
Net Derivatives on the statements of financial condition		2,542	650
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		260,000
Derivative Liability, Notional Amount		35,000
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		2,542	650
Net Derivatives on the statements of financial condition		2,542	650
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		22	1,253
Not Designated as Hedging Instrument [Member]
Derivative assets		1,628	1,438
Derivative Liabilities		1,628	1,438
Net Derivatives on the statements of financial condition		1,628	1,438
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Asset, Notional Amount		44,035
Derivative Liability, Notional Amount		44,035
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets		1,628	1,438
Net Derivatives on the statements of financial condition		1,628	1,438
Not Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative Liabilities		1,628	1,438
Not Designated as Hedging Instrument [Member] | Risk Participation Transaction [Member]
Derivative Asset, Notional Amount		15,986
Derivative assets		0	0
Derivative Liabilities		0	0
Net Derivatives on the statements of financial condition		$ 0	$ 0
[1]Other collateral represents the amount that cannot be used to offset our derivative assets and liabilities from a gross basis to a net basis in accordance with the applicable accounting guidance. The other collateral consists of securities and is exchanged under bilateral collateral and master netting agreements that allow us to offset the net derivative position with the related collateral. The application of the other collateral cannot reduce the net derivative position below zero. Therefore, excess other collateral, if any, is not reflected above.

Note 7 - Derivative and Hedgi_6

Note 7 - Derivative and Hedging Transactions - Effect of Hedge Accounting on Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flow Hedging [Member]
Amount of Gain or (Loss) Recognized in OCI on Derivative	$ 1,175	$ 1,471
Amount of Gain or (Loss) Recognized in OCI Included Component	1,175	1,471
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	297	245
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	297	245
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	0	0
Fair Value Hedging [Member]
Amount of Gain or (Loss) Recognized in OCI on Derivative	1,175
Amount of Gain or (Loss) Recognized in OCI Included Component	1,175
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	297
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	297
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	0
Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Amount of Gain or (Loss) Recognized in OCI on Derivative	1,175	1,471
Amount of Gain or (Loss) Recognized in OCI Included Component	1,175	1,471
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	297	245
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	297	245
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	0	$ 0
Interest Rate Swap [Member] | Fair Value Hedging [Member]
Amount of Gain or (Loss) Recognized in OCI on Derivative	1,175
Amount of Gain or (Loss) Recognized in OCI Included Component	1,175
Amount of Gain or (Loss) Recognized in OCI Excluded Component	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	297
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Included Component	297
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0

Note 7 - Derivative and Hedgi_7

Note 7 - Derivative and Hedging Transactions - Effect of Hedge Accounting on the Consolidated Statements of Income and Comprehensive Income (Details) - Interest Rate Contract [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest Income [Member]
Total amounts of income and expense line items presented in the consolidated statements of financial performance in which the effects of fair value or cash flow hedges are recorded	$ 548	$ 0
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	(1,850)	0
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	2,398	0
Amount of gain or (loss) reclassified from accumulated OCI into income - included component	0	0
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	0	0
Interest Expense [Member]
Total amounts of income and expense line items presented in the consolidated statements of financial performance in which the effects of fair value or cash flow hedges are recorded	297	245
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income	297	245
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	297	245
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income Excluded Component	$ 0	$ 0

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Valuation Allowance, Total	$ 0		$ 0

Note 8 - Income Taxes - Effecti

Note 8 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Provision at statutory tax rates	$ 879	$ 706
Provision at statutory tax rates, percentage	21%	21%
Tax effects of tax-free interest income	$ (263)	$ (212)
Tax effects of tax free interest income, percentage	(6.30%)	(6.31%)
Non-deductible interest expense	$ 113	$ 21
Non-deductible interest expense, percentage	2.70%	0.63%
Bank-owned life insurance	$ (90)	$ (41)
Bank-owned life insurance, percentage	(2.16%)	(1.22%)
Unrealized losses on equity securities	$ 87	$ 107
Unrealized losses on equity securities, percentage	2.07%	3.18%
Other items, net	$ (74)	$ 116
Other items, net, percentage	(1.73%)	3.45%
Income tax provision	$ 652	$ 697
Income tax provision, percentage	15.58%	20.74%

Note 9 - Related Party Transa_3

Note 9 - Related Party Transactions (Details Textual) - Directors, Executive Officers and Their Related Parties [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Related Party Deposit Liabilities	$ 104,300		$ 114,100
Related Party Transactions, Interest Paid on Deposits	459	$ 452
Costs and Expenses, Related Party	35	$ 37
Nonperforming Financial Instruments [Member]
Notes Payable	$ 0		$ 0

Note 9 - Related Party Transa_4

Note 9 - Related Party Transactions - Related Party Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balance, beginning of period	$ 79,327	$ 79,144
Additions, new loans and advances	52,038	49,657
Repayments	(37,987)	(39,638)
Balance, end of period	$ 93,378	$ 89,163

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Assets [Abstract]
Other Assets	$ 43,253		$ 41,543
Liabilities [Abstract]
Other Liabilities	$ 15,803		$ 15,778
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities
Operating Lease, Right-of-Use Asset	$ 2,900
Operating Lease, Liability	3,130
Operating Lease, Expense	$ 100	$ 100

Note 10 - Commitments and Con_4

Note 10 - Commitments and Contingencies - Maturity of Remaining Operating Lease Liabilities (Details) $ in Thousands	Mar. 31, 2024 USD ($)
2024	$ 310
2025	388
2026	387
2027	388
2028	370
2029 and thereafter	1,904
Total lease payments	3,747
Less: imputed interest	617
Present value of operating lease liabilities	$ 3,130

Note 10 - Commitments, Continge

Note 10 - Commitments, Contingencies and Concentrations - Other Information Related to Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Weighted-average remaining lease term (in years) (Year)	10 years 6 months	11 years 3 months 18 days
Weighted-average discount rate	3.25%	3.31%
Operating cash flows from operating leases	$ 104	$ 130

Note 11 - Stock Compensation _3

Note 11 - Stock Compensation Plans (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	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)	143,185	140,445
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	2,293,686		455,584
Share-Based Payment Arrangement, Expense	$ 143	$ 121
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 2,300	$ 2,100
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	4 years 1 month 6 days
The 2023 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			2,000,000

Note 11 - Stock Compensation _4

Note 11 - Stock Compensation Plans - Stock Compensation Plans (Details) - Restricted Stock [Member] - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total outstanding, beginning 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
Awards granted (in shares)	143,185	140,445
Awards granted, weighted average grant date fair value (in dollars per share)	$ 5.87	$ 7.51
Forfeitures (in shares)	(1,795)	0
Forfeitures, weighted average grant date fair value (in dollars per share)	$ 7.51	$ 0
Shares vested (in shares)	(4,491)	0
Shares vested, weighted average grant date fair value (in dollars per share)	$ 8.12	$ 0
Total outstanding, end of period (in shares)	398,652	326,410
Unvested restricted stock awards, weighted average grant date fair value (in dollars per share)	$ 7.16	$ 7.91

Note 12 - Regulatory Matters (D

Note 12 - Regulatory Matters (Details Textual) - $ / shares		3 Months Ended
	Apr. 24, 2024	Mar. 31, 2024	Mar. 31, 2023
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.09	$ 0.09
Stock Issued During Period, Shares, Dividend Reinvestment Plan (in shares)		1,254	2,229
Subsequent Event [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 0.09
Dividends Payable, Date to be Paid	Jun. 17, 2024
Dividends Payable, Date of Record	Jun. 03, 2024

Note 12 - Regulatory Matters -

Note 12 - Regulatory Matters - Risk-based Capital and Related Ratios (Details) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Total capital (to risk-weighted assets), Amount	$ 189,786	$ 175,296
Total capital (to risk-weighted assets), Ratio	0.1345	0.1266
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	$ 176,172	$ 161,896
Tier I capital (to risk-weighted assets), Ratio	0.1249	0.1169
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	$ 176,172	$ 161,896
Tier I common equity (to risk-weighted assets), Ratio	0.1249	0.1169
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	$ 176,172	$ 161,896
Tier I capital (to average assets), Ratio	0.0947	0.0876
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	$ 1,410,755	$ 1,384,710
Total average assets, Amount	$ 1,861,189	$ 1,848,752

Note 13 - Fair Value Measurem_3

Note 13 - Fair Value Measurements (Details Textual) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale, Amortized Cost	$ 493,360	$ 501,402
Debt Securities, Available-for-Sale	$ 442,120	450,814
Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	30
Debt Securities, Available-for-Sale, Amortized Cost	$ 35,050	35,055
Debt Securities, Available-for-Sale	$ 31,564	$ 31,286
Inactive Corporate Debt Securities [Member]
Debt Securities, Available-for-sale, Number of Securities	4
Debt Securities, Available-for-Sale, Amortized Cost	$ 8,000
Debt Securities, Available-for-Sale	$ 7,100

Note 13 - Fair Value Measurem_4

Note 13 - Fair Value Measurements - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-sale debt securities, at fair value	$ 442,120	$ 450,814
Equity securities, at fair value	4,373	4,786
US Treasury Securities [Member]
Available-for-sale debt securities, at fair value	32,914	33,177
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, at fair value	195,740	199,796
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, at fair value	15,531	16,446
Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, at fair value	66,302	70,152
Corporate Debt Securities [Member]
Available-for-sale debt securities, at fair value	31,564	31,286
Asset-Backed Securities [Member]
Available-for-sale debt securities, at fair value	23,214	21,690
Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities, at fair value	682	674
Fair Value, Recurring [Member]
Available-for-sale debt securities, at fair value	442,120	450,814
Equity securities, at fair value	4,373	4,786
Derivative assets	4,170	2,088
Total financial assets	450,663	457,688
Derivative liabilities	1,650	2,691
Total financial liabilities	1,650	2,691
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Equity securities, at fair value	4,373	4,786
Derivative assets	0	0
Total financial assets	4,373	4,786
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	435,012	443,840
Equity securities, at fair value	0	0
Derivative assets	4,170	2,088
Total financial assets	439,182	445,928
Derivative liabilities	1,650	2,691
Total financial liabilities	1,650	2,691
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	7,108	6,974
Equity securities, at fair value	0	0
Derivative assets	0
Total financial assets	7,108	6,974
Derivative liabilities	0	0
Total financial liabilities	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Available-for-sale debt securities, at fair value	32,914	33,177
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	32,914	33,177
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale debt securities, at fair value	195,740	199,796
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	195,740	199,796
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member]
Available-for-sale debt securities, at fair value	72,803	74,207
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	72,803	74,207
Fair Value, Recurring [Member] | Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member]
Available-for-sale debt securities, at fair value	3,370	3,386
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	3,370	3,386
Fair Value, Recurring [Member] | Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale debt securities, at fair value	15,531	16,446
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	15,531	16,446
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member]
Available-for-sale debt securities, at fair value	66,302	70,151
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	66,302	70,151
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by Private Enterprises [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale debt securities, at fair value	31,564	31,286
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	24,456	24,312
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	7,108	6,974
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Available-for-sale debt securities, at fair value	23,214	21,690
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	23,214	21,690
Fair Value, Recurring [Member] | Asset-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member]
Available-for-sale debt securities, at fair value	682	674
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale debt securities, at fair value	0	0
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale debt securities, at fair value	682	674
Fair Value, Recurring [Member] | Negotiable Certificates of Deposit [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale debt securities, at fair value	$ 0	$ 0

Note 13 - Fair Value Measurem_5

Note 13 - Fair Value Measurements - Changes in Fair Value Assets (Details) - Corporate Debt Securities [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balance, beginning of period	$ 6,974	$ 7,936
Additions	0	0
Redemptions	0	0
Transfer to Level 2	0	0
Sales	0	0
Included in earnings	0	0
Included in other comprehensive loss	134	76
Balance at March 31,	$ 7,108	$ 8,012

Note 13 - Fair Value Measurem_6

Note 13 - Fair Value Measurements - Assets Measured At Fair Value on a Non-recurring Basis and Quantitative Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Loans, gross	$ 1,250,225		$ 1,220,265
Individually evaluated loans - collateral dependent	12,455	$ 12,279	$ 11,986	$ 14,193
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Collateral Dependent [Member]
Loans, gross	4,309	3,801
Individually evaluated loans - collateral dependent	272	121
Individually evaluated loans - collateral dependent	$ 4,037	$ 3,680
Individually evaluated loans - collateral dependent	10%	10%
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member]
Loans, gross	$ 239	$ 441
Individually evaluated loans - collateral dependent	0	0
Individually evaluated loans - collateral dependent	$ 239	$ 441
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation, Income Approach [Member] | Impaired Loans, Other [Member] | Minimum [Member]
Individually evaluated loans - other	3.13%	0%
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%	16.06%
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Technique, Discounted Cash Flow [Member] | Repossessed Assets [Member]
Individually evaluated loans - other	10%	10%
Repossessed assets	$ 499	$ 420
Repossessed assets	0	0
Repossessed assets	$ 499	$ 420

Note 13 - Fair Value Measurem_7

Note 13 - Fair Value Measurements - Estimated Fair Values of the Company's Financial Information (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-sale debt securities	$ 442,120	$ 450,814
Equity securities, at fair value	4,373	4,786
Reported Value Measurement [Member]
Available-for-sale debt securities	442,120	450,814
Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	70,589	107,868
Equity securities, at fair value	4,373	4,786
Reported Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Restricted stock	9,364	8,814
Accrued interest receivable	7,590	7,085
Derivative assets	3,501	1,919
Deposits	1,481,294	1,528,982
Borrowed funds	229,856	200,272
Accrued interest payable	1,284	1,355
Derivative liabilities	1,623	2,726
Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans and leases, net	1,237,770	1,208,279
Servicing rights	158	175
Estimate of Fair Value Measurement [Member]
Available-for-sale debt securities	442,120	450,814
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	70,589	107,868
Equity securities, at fair value	4,373	4,786
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Restricted stock	9,364	8,814
Accrued interest receivable	7,590	7,085
Derivative assets	4,170	2,088
Deposits	1,478,585	1,526,672
Borrowed funds	228,818	200,724
Accrued interest payable	1,284	1,355
Derivative liabilities	1,650	2,691
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans and leases, net	1,174,433	1,152,257
Servicing rights	$ 570	$ 570

Note 14 - Earnings Per Share -

Note 14 - Earnings Per Share - Calculation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net income	$ 3,532	$ 2,663
Basic weighted-average number of common shares outstanding (in shares)	19,793,235	19,682,357
Plus: Common share equivalents (in shares)	1,978	8,502
Diluted weighted-average number of common shares outstanding (in shares)	19,795,213	19,690,859
Basic (in dollars per share)	$ 0.18	$ 0.14
Diluted (in dollars per share)	$ 0.18	$ 0.14

Note 15 - Other Comprehensive_3

Note 15 - Other Comprehensive Income - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Reclassification adjustment gains included in net income	$ 0	$ (162)
Income tax expense	652	697
Net of tax amount	0	128
Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification adjustment gains included in net income	0	(162)
Income tax expense	0	34
Net of tax amount	$ 0	$ (128)

Note 15 - Other Comprehensive_4

Note 15 - Other Comprehensive Income - Changes in Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balances	$ 134,599	$ 118,949
Net other comprehensive income during the period	1,237	5,448
Balances	137,745	126,494
AOCI Attributable to Parent [Member]
Balances	(40,169)	(48,028)
Other comprehensive income before reclassifications	1,237	5,576
Amount reclassified from accumulated other comprehensive income	0	(128)
Net other comprehensive income during the period	1,237	5,448
Balances	$ (38,932)	$ (42,580)