First Capital (FCAP) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 06, 2024
Document Information [Line Items]
Entity Central Index Key	0001070296
Entity Registrant Name	FIRST CAPITAL 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	0-25023
Entity Incorporation, State or Country Code	IN
Entity Tax Identification Number	35-2056949
Entity Address, Address Line One	220 Federal Drive NW
Entity Address, City or Town	Corydon
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	47112
City Area Code	812
Local Phone Number	738-2198
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	FCAP
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		3,353,332

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets [Abstract]
Cash and due from banks	$ 19,707	$ 20,008
Interest bearing deposits with banks	1,717	3,171
Federal funds sold	20,668	15,491
Total cash and cash equivalents	42,092	38,670
Interest-bearing time deposits	3,185	3,920
Securities available for sale, at fair value	428,144	437,271
Securities held to maturity, amortized cost	7,000	7,000
Loans held for sale	759	800
Loans, net of allowance for credit losses of $8,230 ($8,005 in 2023)	621,377	614,409
Federal Home Loan Bank and other stock, at cost	1,836	1,836
Premises and equipment	14,344	14,413
Interest Receivable	4,442	4,788
Cash value of life insurance	9,153	9,105
Goodwill	6,472	6,472
Core deposit intangible	196	232
Other assets	17,555	18,964
Total Assets	1,156,555	1,157,880
LIABILITIES
Noninterest-bearing	209,328	205,535
Interest-bearing	800,764	819,676
Total deposits	1,010,092	1,025,211
Borrowed funds - Bank Term Funding Program ("BTFP")	33,625	21,500
Accrued interest payable	1,398	1,209
Accrued expenses and other liabilities	5,600	4,615
Total liabilities	1,050,715	1,052,535
EQUITY
Preferred stock of $.01 par value per share Authorized 1,000,000 shares; none issued	0	0
Common stock of $.01 par value per share Authorized 7,500,000 shares; issued 3,806,983 shares (3,803,833 in 2023); outstanding 3,353,810 (3,350,660 in 2023)	38	38
Additional paid-in capital	41,676	41,588
Retained earnings-substantially restricted	99,152	97,105
Unearned stock compensation	(259)	(249)
Accumulated other comprehensive loss	(25,666)	(24,033)
Less treasury stock, at cost - 453,173 shares	(9,216)	(9,216)
Total First Capital, Inc. stockholders' equity	105,725	105,233
Noncontrolling interest in subsidiary	115	112
Total equity	105,840	105,345
Total Liabilities and Equity	$ 1,156,555	$ 1,157,880

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-Sale, Amortized Cost	$ 461,495	$ 468,549
Held-to-Maturity, Fair Value	4,405	4,446
Allowance for Credit Loss, loans	$ 8,230	$ 8,005
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	7,500,000	7,500,000
Common stock, shares issued (in shares)	3,806,983	3,803,833
Common stock, shares outstanding (in shares)	3,353,810	3,350,660
Treasury Shares (in shares)	453,173	453,173

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Loans, including fees	$ 9,238	$ 7,638
Securities:
Taxable	1,629	1,301
Tax-exempt	704	865
Dividends	12	11
Federal funds sold and other income	254	372
Total interest income	11,837	10,187
INTEREST EXPENSE
Deposits	2,806	996
Advances - Federal Home Loan Bank ("FHLB")	48	0
Borrowed funds - BTFP	383	0
Total interest expense	3,237	996
Net interest income	8,600	9,191
Provision for credit losses	280	193
Net interest income after provision for credit losses	8,320	8,998
NONINTEREST INCOME
Noninterest income, financial service	1,701	1,694
Gain on sale of securities	32	0
Unrealized (loss) gain on equity securities	(68)	137
Gain on sale of loans	101	86
Increase in cash surrender value of life insurance	48	45
Other income	120	62
Total noninterest income	1,899	1,991
NONINTEREST EXPENSE
Compensation and benefits	3,843	3,789
Occupancy and equipment	463	447
Data processing	1,076	1,031
Professional fees	259	186
Advertising	88	83
Other expenses	1,028	865
Total noninterest expense	6,757	6,401
Income before income taxes	3,462	4,588
Income tax expense	507	769
Net Income	2,955	3,819
Less: net income attributable to noncontrolling interest in subsidiary	3	3
Net Income Attributable to First Capital, Inc.	$ 2,952	$ 3,816
Earnings per common share attributable to First Capital, Inc.:
Basic (in dollars per share)	$ 0.88	$ 1.14
Diluted (in dollars per share)	0.88	1.14
Dividends per share (in dollars per share)	$ 0.27	$ 0.27
Deposit Account [Member]
NONINTEREST INCOME
Noninterest income, financial service	$ 593	$ 562
ATM and Debit Card Fees [Member]
NONINTEREST INCOME
Noninterest income, financial service	1,060	1,087
Investment Advisory, Management and Administrative Service [Member]
NONINTEREST INCOME
Noninterest income, financial service	$ 13	$ 12

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net income	$ 2,955	$ 3,819
OTHER COMPREHENSIVE (LOSS) INCOME
Unrealized holding (losses) gains arising during the period	(2,041)	8,813
Income tax benefit (expense)	433	(2,068)
Net of tax amount	(1,608)	6,745
Less: reclassification adjustment for realized gains included in net income	(32)	0
Income tax expense	7	0
Net of tax amount	(25)	0
Other Comprehensive (Loss) Income, net of tax	(1,633)	6,745
Comprehensive Income	1,322	10,564
Less: comprehensive income attributable to the noncontrolling interest in subsidiary	3	3
Comprehensive Income Attributable to First Capital, Inc.	$ 1,319	$ 10,561

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' 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] Deferred Compensation, Share-Based Payments [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Treasury Stock, Common [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Deferred Compensation, Share-Based Payments [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Treasury Stock, Common [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Deferred Compensation, Share-Based Payments [Member]	Treasury Stock, Common [Member]	Noncontrolling Interest [Member]	Total
Balances (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ 0	$ 0	$ (529)	$ 0	$ 0	$ 0	$ 0	$ (529)	$ 38	$ 41,636	$ 87,936	$ (35,741)	$ (549)	$ (8,691)	$ 112	$ 84,741
Balances at Dec. 31, 2022																	$ 38	$ 41,636	$ 88,465	$ (35,741)	$ (549)	$ (8,691)	$ 112	$ 85,270
Net income																	0	0	3,816	0	0	0	3	3,819
Other comprehensive income																	0	0	0	6,745	0	0	0	6,745
Cash dividends																	0	0	(907)	0	0	0	0	(907)
Stock compensation expense																	0	0	0	0	84	0	0	84
Purchase of treasury shares																	0	0	0	0	0	(327)	0	(327)
Balances at Mar. 31, 2023																	38	41,636	90,845	(28,996)	(465)	(9,018)	115	94,155
Balances at Dec. 31, 2023																	38	41,588	97,105	(24,033)	(249)	(9,216)	112	105,345
Net income																	0	0	2,952	0	0	0	3	2,955
Other comprehensive income																	0	0	0	(1,633)	0	0	0	(1,633)
Cash dividends																	0	0	(905)	0	0	0	0	(905)
Stock compensation expense																	0	0	0	0	78	0	0	78
Restricted stock grant grants																	0	88	0	0	(88)	0	0	0
Balances at Mar. 31, 2024																	$ 38	$ 41,676	$ 99,152	$ (25,666)	$ (259)	$ (9,216)	$ 115	$ 105,840

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2023
Net income	$ 2,955,000	$ 3,819,000	$ 3,819,000
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Amortization of premiums and accretion of discounts on securities, net	312,000		429,000
Depreciation and amortization expense	265,000		254,000
Deferred income taxes	(207,000)		(51,000)
Stock compensation expense	78,000		84,000
Increase in cash value of life insurance	(48,000)		(45,000)
Gain on sale of securities	(32,000)		0
Provision for credit losses	280,000		193,000
Proceeds from sales of loans	6,311,000		6,035,000
Loans originated for sale	(6,169,000)		(5,732,000)
Gain on sale of loans	(101,000)		(86,000)
Amortization of tax credit investment	577,000		89,000
Unrealized loss (gain) on equity securities	68,000		(137,000)
Decrease in accrued interest receivable	346,000		129,000
Increase in accrued interest payable	189,000		95,000
Net change in other assets/liabilities	2,395,000		178,000
Net Cash Provided By Operating Activities	7,219,000		5,254,000
CASH FLOWS FROM INVESTING ACTIVITIES
Net decrease in interest-bearing time deposits	735,000		1,000
Purchase of securities available for sale	(27,030,000)		(6,289,000)
Purchase of securities held to maturity	0		0
Proceeds from maturities of securities available for sale	9,475,000		1,480,000
Proceeds from sales of securities available for sale	19,189,000		0
Principal collected on mortgage-backed obligations	5,140,000		3,921,000
Proceeds from sale of equity securities	0		0
Net increase in loans receivable	(7,248,000)		(8,372,000)
Investment in technology fund	0		(100,000)
Purchase of premises and equipment	(159,000)		(132,000)
Net Cash Provided By (Used In) Investing Activities	102,000		(9,491,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Net decrease in deposits	(15,119,000)		(24,946,000)
Advances from FHLB and BTFP	107,750,000		0
Repayment of advances from the FHLB and BTFP	(95,625,000)		0
Purchase of treasury stock	0		(327,000)
Dividends paid	(905,000)		(907,000)
Net Cash Used In Financing Activities	(3,899,000)		(26,180,000)
Net Increase (Decrease) in Cash and Cash Equivalents	3,422,000		(30,417,000)
Cash and cash equivalents at beginning of period	38,670,000		66,298,000
Cash and Cash Equivalents at End of Period	$ 42,092,000	$ 35,881,000	$ 35,881,000

Note 1 - Presentation of Interi

Note 1 - Presentation of Interim Information	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Presentation of Interim Information First Capital, Inc. (“Company”) is the financial holding company of First Harrison Bank (“Bank”), an Indiana chartered commercial bank and wholly owned subsidiary. First Harrison Investments, Inc. and First Harrison Holdings, Inc. are wholly-owned Nevada corporate subsidiaries of the Bank that jointly own First Harrison, LLC, a Nevada limited liability corporation that holds and manages an investment portfolio. First Harrison REIT, Inc. (“REIT”) is a wholly-owned subsidiary of First Harrison Holdings, Inc. that holds a portion of the Bank’s real estate mortgage loan portfolio. FHB Risk Mitigation Services, Inc. (the “Captive”) was a wholly-owned insurance subsidiary of the Company that provided property and casualty insurance coverage to the Company, the Bank and the Bank’s subsidiaries, and reinsurance to nine third not 13 Captive Subsidiary In the opinion of management, the unaudited consolidated financial statements include all adjustments considered necessary to present fairly the financial position as of March 31, 2024, three March 31, 2024 2023 three March 31, 2024 2023. not The accompanying unaudited consolidated financial statements and notes have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial statements and are presented as permitted by the instructions to Form 10 not December 31, 2023 10 The unaudited consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform with the current period presentation. The reclassifications had no

Note 2 - Recent Accounting Pron

Note 2 - Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	2. Recent Accounting Pronouncements Recently Adopted Accounting Guidance In June 2022, No. 2022 03, Fair Value Measurements (Topic 820 not not December 15, 2023, not In March 2023, No. 2023 02, Investments Equity Method and Joint Ventures (Topic 323 December 15, 2023, 2023 02 6 not Recently Issued but Not In November 2023, 2023 07, Segment Reporting: Improvements to Reportable Segment Disclosures December 15, 2023, December 15, 2024. not In December 2023, 2023 09, Income Taxes (Topic 740 1 2 five five December 15, 2024. not The Company has determined that all other recently issued accounting pronouncements will not not

Note 3 - Investment Securities

Note 3 - Investment Securities - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Assets [Abstract]
Interest Receivable	$ 4,442	$ 4,788
Notes to Financial Statements
Investments in Debt and Equity Instruments, Cash and Cash Equivalents, Unrealized and Realized Gains (Losses) [Text Block]	3. Investment Securities Investment securities have been classified in the consolidated balance sheets according to management’s intent. Investment securities at March 31, 2024 December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair (In thousands) Cost Gains Losses Value March 31, 2024 Securities available for sale: Agency mortgage-backed securities $ 77,981 $ - $ 9,511 $ 68,470 Agency CMO 48,276 54 613 47,717 Other debt securities: Agency notes and bonds 135,931 7 8,671 127,267 Treasury notes and bonds 59,756 - 1,394 58,362 Municipal obligations 139,551 208 13,431 126,328 Total securities available for sale $ 461,495 $ 269 $ 33,620 $ 428,144 Securities held to maturity: Other debt securities: Corporate notes $ 7,000 $ - $ 2,595 $ 4,405 Total securities held to maturity $ 7,000 $ - $ 2,595 $ 4,405 December 31, 2023 Securities available for sale: Agency mortgage-backed securities $ 81,166 $ - $ 9,122 $ 72,044 Agency CMO 25,402 94 323 25,173 Other debt securities: Agency notes and bonds 138,174 38 8,707 129,505 Treasury notes and bonds 64,758 - 1,674 63,084 Municipal obligations 159,049 655 12,239 147,465 Total securities available for sale $ 468,549 $ 787 $ 32,065 $ 437,271 Securities held to maturity: Other debt securities: Corporate notes $ 7,000 $ - $ 2,554 $ 4,446 Total securities held to maturity $ 7,000 $ - $ 2,554 $ 4,446 Agency notes and bonds, agency mortgage-backed securities and agency collateralized mortgage obligations (“CMO”) include securities issued by the Government National Mortgage Association (“GNMA”), a U.S. government agency, and the Federal National Mortgage Association (“FNMA”), the Federal Home Loan Mortgage Corporation (“FHLMC”), the Federal Farm Credit Bank (“FFCB”) and the Federal Home Loan Bank (“FHLB”), which are government-sponsored enterprises. Corporate notes classified as held to maturity include subordinated debt obligations issued by other bank holding companies. The amortized cost and fair value of debt securities as of March 31, 2024, may may Securities Available for Sale Securities Held to Maturity Amortized Fair Amortized Fair Cost Value Cost Value (In thousands) Due in one year or less $ 67,535 $ 65,951 $ - $ - Due after one year through five years 149,731 140,052 - - Due after five years through ten years 41,277 38,658 2,000 1,270 Due after ten years 76,695 67,296 5,000 3,135 335,238 311,957 7,000 4,405 Mortgage-backed securities and CMO 126,257 116,187 - - $ 461,495 $ 428,144 $ 7,000 $ 4,405 Information pertaining to investment securities with gross unrealized losses at March 31, 2024, Number of Gross Investment Fair Unrealized Positions Value Losses (Dollars in thousands) March 31, 2024: Securities available for sale: Continuous loss position less than twelve months: Agency CMO 12 $ 29,646 $ 256 Agency notes and bonds 6 4,586 47 Muncipal obligations 80 33,199 2,603 Total less than twelve months 98 67,431 2,906 Continuous loss position more than twelve months: Agency mortgage-backed securities 95 68,470 9,511 Agency CMO 22 4,675 357 Agency notes and bonds 52 121,127 8,624 Treasury notes and bonds 20 58,362 1,394 Muncipal obligations 129 77,625 10,828 Total more than twelve months 318 330,259 30,714 Total securities available for sale 416 $ 397,690 $ 33,620 Securities held to maturity: Continuous loss position more than twelve months: Corporate notes 4 $ 4,405 $ 2,595 Total more than twelve months 4 4,405 2,595 Total securities held to maturity 4 $ 4,405 $ 2,595 Information pertaining to investment securities with gross unrealized losses at December 31, 2023, December 31, 2023: Securities available for sale: Continuous loss position less than twelve months: Agency CMO 3 $ 8,019 $ 30 Agency notes and bonds 3 2,754 12 Muncipal obligations 74 32,124 2,405 Total less than twelve months 80 42,897 2,447 Continuous loss position more than twelve months: Agency mortgage-backed securities 96 72,044 9,122 Agency CMO 22 4,998 293 Agency notes and bonds 52 123,416 8,695 Treasury notes and bonds 21 63,084 1,674 Muncipal obligations 130 79,643 9,834 Total more than twelve months 321 343,185 29,618 Total securities available for sale 401 $ 386,082 $ 32,065 Securities held to maturity: Continuous loss position more than twelve months: Corporate notes 4 $ 4,446 $ 2,554 Total more than twelve months 4 4,446 2,554 Total securities held to maturity 4 $ 4,446 $ 2,554 The Company has not not March 31, 2024, no In addition, management assesses held to maturity securities for credit losses on a quarterly basis. The assessment includes review of performance metrics, identification of delinquency and evaluation of market factors. Based on this analysis, management concludes the decline in fair value is due to changes in interest rates and other market factors. Accordingly, no credit loss provision was recorded in earnings for the three March 31, 2024. At March 31, 2024, first March 31, 2024, no As of March 31, 2024 December 31, 2023, While management does not March 31, 2024, may During the three March 31, 2024, three March 31, 2023. At March 31, 2024 December 31, 2023, no one 10% Accrued interest receivable on available for sale debt securities totaled $2.0 million and $2.4 million at March 31, 2024 December 31, 2023, accrued interest receivable Accrued interest receivable on held to maturity debt securities totaled $18,000 at both March 31, 2024 December 31, 2023, accrued interest receivable Equity Securities In September 2018, three March 31, 2024, three March 31, 2023, March 31, 2024 December 31, 2023, In October 2021, March 31, 2024 December 31, 2023, March 31, 2024 December 31, 2023 2026. three March 31, 2024 2023.

Note 4 - Loans and Allowance fo

Note 4 - Loans and Allowance for Loan Losses	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Loans and Allowance for Credit Losses Loans at March 31, 2024 December 31, 2023 March 31, December 31, (In thousands) 2024 2023 1-4 Family Residential Mortgage $ 133,409 $ 133,480 Home Equity and Second Mortgage 59,774 62,070 Multifamily Residential 43,616 39,963 1-4 Family Residential Construction 15,920 15,667 Other Construction, Development and Land 78,116 76,713 Commercial Real Estate 174,956 168,757 Commercial Business 67,666 68,223 Consumer and Other 55,020 56,373 Principal loan balance 628,477 621,246 Deferred loan origination fees and costs, net 1,130 1,168 Allowance for credit losses (8,230 ) (8,005 ) Loans, net $ 621,377 $ 614,409 The Allowance for Credit Losses (“ACL”) on loans is measured on a collective (pooled) basis when similar risk characteristics exist. The Company’s pools/segments are largely determined based on loan types as defined by Call Report instructions. The Company has identified and utilizes the following portfolio segments: 1–4 1–4 1 4 1st may Home Equity and Second Mortgage – Home Equity and Second Mortgage loans and lines of credit are primarily secured by 1 4 may 1–4 Multi-family Residential – Multi-family Residential loans are primarily secured by properties such as apartment complexes and other multi-tenant properties within the Company’s market area. In some situations, the collateral may may 1–4 1–4 1 4 may Other Construction, Development and Land – Other Construction, Development and Land loans include loans secured by multi-family properties, commercial projects, and vacant land. This portfolio includes both owner-occupied and speculative investment properties. Risks inherent in construction lending are related to the market value of the property held as collateral, the cost and timing of constructing or improving a property, the borrower’s ability to use funds generated by a project to service a loan until a project is completed, movements in interest rates and the real estate market during the construction phase, and the ability of the borrower to obtain permanent financing. Commercial Real Estate – Commercial Real Estate loans are comprised of loans secured by various types of collateral including warehouses, retail space, and mixed-use buildings, among others, located in the Company’s primary lending area. Risks related to commercial real estate lending are related to the market value of the property taken as collateral, the underlying cash flows, and general economic condition of the local real estate market. Repayment of these loans is generally dependent on the ability of the borrower to attract tenants at lease rates that provide for adequate debt service and can be impacted by local economic conditions which impact vacancy rates. The Company generally obtains loan guarantees from financially capable parties for Commercial Real Estate loans. To a lesser degree, this segment also includes loans secured by farmland. The risks associated with loans secured by farmland are related to the market value of the property taken as collateral and the underlying cash flows from farming operations and general economic conditions. Commercial Business – Commercial Business loans include lines of credit to businesses, term loans and letters of credit secured by business assets such as equipment, accounts receivable, inventory, or other assets excluding real estate. Loans in this portfolio may Consumer and Other Loans – Consumer and Other Loans consist mainly of loans secured by new and used automobiles and trucks, recreational vehicles such as boats and RVs, mobile homes and secured and unsecured loans to individuals. The risks associated with these loans are related to local economic conditions including the unemployment level. To a lesser degree, this segment also includes loans secured by lawn and farm equipment, well as farm output and loans secured by marketable securities. The risks associated with these loans are related to local economic conditions including the unemployment level, general economic conditions impacting crop prices, the supply chain and the fair value of the security collateral. Loans that do not not The following table provides the components of the Company’s amortized cost basis in loans at March 31, 2024: 1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) Amortized Cost Basis in Loans: Principal loan balance $ 133,409 $ 59,774 $ 43,616 $ 15,920 $ 78,116 $ 174,956 $ 67,666 $ 55,020 $ 628,477 Net deferred loan origination fees and costs 114 1,218 (16 ) - (37 ) (139 ) (10 ) - 1,130 Amortized cost basis in loans $ 133,523 $ 60,992 $ 43,600 $ 15,920 $ 78,079 $ 174,817 $ 67,656 $ 55,020 $ 629,607 The following table provides the components of the Company’s amortized cost basis in loans at December 31, 2023: 1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) Amortized Cost Basis in Loans: Principal loan balance $ 133,480 $ 62,070 $ 39,963 $ 15,667 $ 76,713 $ 168,757 $ 68,223 $ 56,373 $ 621,246 Net deferred loan origination fees and costs 121 1,231 (17 ) - (44 ) (112 ) (11 ) - 1,168 Amortized cost basis in loans $ 133,601 $ 63,301 $ 39,946 $ 15,667 $ 76,669 $ 168,645 $ 68,212 $ 56,373 $ 622,414 An analysis of the changes in the ACL on loans for the three March 31, 2024 1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) ACL on Loans: Beginning balance, $ 1,490 $ 406 $ 332 $ 208 $ 804 $ 2,119 $ 1,431 $ 1,215 $ 8,005 Provision for credit losses (152 ) 35 91 (16 ) 7 634 (129 ) (190 ) 280 Charge-offs (1 ) - - - - - - (99 ) (100 ) Recoveries 1 3 - - - 1 - 40 45 Ending balance $ 1,338 $ 444 $ 423 $ 192 $ 811 $ 2,754 $ 1,302 $ 966 $ 8,230 An analysis of the changes in the ACL on loans for the three March 31, 2023 1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) ACL on Loans: Beginning balance, prior to adoption of ASC 326 $ 1,036 $ 531 $ 346 $ 206 $ 587 $ 2,029 $ 1,156 $ 881 $ 6,772 Impact of adopting ASC 326 423 (26 ) (3 ) (9 ) 13 (130 ) (142 ) 435 561 Provision for credit losses (43 ) (139 ) 38 (10 ) (111 ) 291 220 (53 ) 193 Charge-offs (2 ) - - - - - (155 ) (118 ) (275 ) Recoveries - - - - - - 5 67 72 Ending balance $ 1,414 $ 366 $ 381 $ 187 $ 489 $ 2,190 $ 1,084 $ 1,212 $ 7,323 Accrued interest on loans of $2.4 million and $2.3 million at March 31, 2024 December 31, 2023, The Company utilizes a combination of the Open Pool/Snapshot and Weighted Average Remaining Maturity (“WARM”) methods in determining expected future credit losses. The Open Pool/Snapshot method takes a snapshot of a loan portfolio at a point in time in history and tracks that loan portfolio’s performance in the subsequent periods until its ultimate disposition. The WARM method uses average annual charge-off rates and the remaining life of the loan to estimate the ACL. For the Company’s loan portfolios, the remaining contractual life for each loan is adjusted by the expected scheduled payments and estimated prepayments. The average annual charge-off rate is applied to the amortization adjusted remaining life of the loan to determine the unadjusted lifetime historical charge-off rate. The Company’s expected loss estimate is anchored in historical credit loss experience, with an emphasis on all available portfolio data. The Company’s historical look-back periods for the loan portfolio range from one 10 The Company estimates the ACL on loans using relevant available information from internal and external sources relating to past events, current conditions, and reasonable and supportable forecasts. Reasonable and supportable forecasts typically utilize a 12 Qualitative adjustments reflect management’s overall estimate of the extent to which current expected credit losses on collectively evaluated loans will differ from historical loss experience. The analysis takes into consideration industry and collateral concentrations, acquired loan portfolio characteristics and other credit-related analytics as deemed appropriate. Management exercises significant judgment in evaluating the relevant historical loss experience and the qualitative factors. Management also monitors the differences between estimated and actual incurred loan losses in order to evaluate the effectiveness of the estimation process and make any changes in the methodology as necessary. Collateral dependent loans are loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. There have been no March 31, 2024 December 31, 2023: March 31, 2024 December 31, 2023 Real ACL Real ACL Estate Equipment Other Total Allocation Estate Other Total Allocation (In thousands) (In thousands) 1-4 Family Residential Mortgage $ 1,506 $ - $ - $ 1,506 $ - $ 1,651 $ - $ 1,651 $ 9 Home Equity and Second Mortgage 540 - - 540 - 548 - 548 - Multifamily Residential - - - - - - - - - 1-4 Family Residential Construction 86 - - 86 49 87 - 87 60 Other Construction, Development and Land 54 - - 54 - 54 - 54 - Commercial Real Estate 2,632 - - 2,632 - 1,055 - 1,055 - Commercial Business - 2,029 146 2,175 - - 38 38 - Consumer and Other - - - - - - - - - $ 4,818 $ 2,029 $ 146 $ 6,993 $ 49 $ 3,395 $ 38 $ 3,433 $ 69 Nonperforming loans consists of nonaccrual loans and loans past due and still accruing interest. The following table presents the amortized cost basis of loans on nonaccrual status and loans 90 March 31, 2024: Nonaccrual Loans with No ACL Nonaccrual Loans with An ACL Total Nonaccrual Loans 90+ Days Past Due Still Accruing Total Nonperforming Loans (In thousands) 1-4 Family Residential Mortgage $ 1,094 $ - $ 1,094 $ - $ 1,094 Home Equity and Second Mortgage 446 - 446 - 446 Multifamily Residential - - - - - 1-4 Family Residential Construction - 86 86 - 86 Other Construction, Development and Land 54 - 54 - 54 Commercial Real Estate - - - - - Commercial Business - - - - - Consumer and Other - - - - - Total $ 1,594 $ 86 $ 1,680 $ - $ 1,680 The following table presents the amortized cost basis of loans on nonaccrual status and loans 90 December 31, 2023: Nonaccrual Loans with No ACL Nonaccrual Loans with An ACL Total Nonaccrual Loans 90+ Days Past Due Still Accruing Total Nonperforming Loans (In thousands) 1-4 Family Residential Mortgage $ 1,120 $ 36 $ 1,156 $ - $ 1,156 Home Equity and Second Mortgage 454 - 454 - 454 Multifamily Residential - - - - - 1-4 Family Residential Construction - 87 87 - 87 Other Construction, Development and Land 54 - 54 - 54 Commercial Real Estate - - - - - Commercial Business - - - - - Consumer and Other - - - - - Total $ 1,628 $ 123 $ 1,751 $ - $ 1,751 No interest income was recognized on nonaccrual loans during the three March 31, 2024 2023. The following table presents the aging of the amortized cost basis in loans at March 31, 2024: 30-59 Days 60-89 Days 90 Days or More Total Total Past Due Past Due Past Due Past Due Current Loans (In thousands) 1-4 Family Residential Mortgage $ 2,024 $ 467 $ 696 $ 3,187 $ 130,336 $ 133,523 Home Equity and Second Mortgage 321 24 - 345 60,647 60,992 Multifamily Residential - - - - 43,600 43,600 1-4 Family Residential Construction - 86 - 86 15,834 15,920 Other Construction, Development and Land 140 - 54 194 77,885 78,079 Commercial Real Estate 1,145 - - 1,145 173,672 174,817 Commercial Business 146 - - 146 67,510 67,656 Consumer and Other 186 45 - 231 54,789 55,020 Total $ 3,962 $ 622 $ 750 $ 5,334 $ 624,273 $ 629,607 The following table presents the aging of the amortized cost basis in loans at December 31, 2023: 30-59 Days 60-89 Days 90 Days or More Total Total Past Due Past Due Past Due Past Due Current Loans (In thousands) 1-4 Family Residential Mortgage $ 2,104 $ 335 $ 482 $ 2,921 $ 130,680 $ 133,601 Home Equity and Second Mortgage 396 70 - 466 62,835 63,301 Multifamily Residential - - - - 39,946 39,946 1-4 Family Residential Construction - - - - 15,667 15,667 Other Construction, Development and Land 162 - 54 216 76,453 76,669 Commercial Real Estate 834 - - 834 167,811 168,645 Commercial Business - - - - 68,212 68,212 Consumer and Other 302 51 - 353 56,020 56,373 Total $ 3,798 $ 456 $ 536 $ 4,790 $ 617,624 $ 622,414 Occasionally, the Company modifies loans to borrowers in financial distress by providing principal forgiveness, a term extension, an other-than-insignificant payment delay or an interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the ACL on loans. In some cases, the Company may one one may During the three March 31, 2024, three three No no no none March 31, 2024. three March 31, 2023. 12 three March 31, 2024 2023. no March 31, 2024 December 31, 2023. Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, public information, historical payment experience, credit documentation, and current economic trends, among other factors. The Company classifies loans based on credit risk at least quarterly. The Company uses the following regulatory definitions for risk ratings: Special Mention: Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may Substandard: Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not Doubtful: Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loss: Loans classified as loss are considered uncollectible and of such little value that their continuance on the institution’s books as an asset is not Loans not Based on the analysis performed at March 31, 2024 December 31, 2023, Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Total March 31, 2024: (In thousands) 1-4 Family Residential Mortgage Pass $ 4,599 $ 33,843 $ 29,954 $ 24,957 $ 6,675 $ 31,576 $ - $ 131,604 Special Mention - - - - - 335 - 335 Substandard - - - - 74 416 - 490 Doubtful - - 46 159 77 812 - 1,094 $ 4,599 $ 33,843 $ 30,000 $ 25,116 $ 6,826 $ 33,139 $ - $ 133,523 Current period gross write-offs $ - $ - $ - $ - $ - $ 1 $ - $ 1 Home Equity and Second Mortgage Pass $ 608 $ 5,073 $ 4,172 $ 485 $ 214 $ 421 $ 49,418 $ 60,391 Special Mention - - - - - - 61 61 Substandard - - - - - - 94 94 Doubtful - - - - - 446 - 446 $ 608 $ 5,073 $ 4,172 $ 485 $ 214 $ 867 $ 49,573 $ 60,992 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Multifamily Residential Pass $ - $ 3,359 $ 13,373 $ 12,660 $ 7,878 $ 6,330 $ - $ 43,600 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - $ - $ 3,359 $ 13,373 $ 12,660 $ 7,878 $ 6,330 $ - $ 43,600 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Total March 31, 2024: (In thousands) 1-4 Family Residential Construction Pass $ 1,352 $ 8,733 $ 3,671 $ 631 $ 292 $ 1,155 $ - $ 15,834 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - 86 - - - 86 $ 1,352 $ 8,733 $ 3,671 $ 717 $ 292 $ 1,155 $ - $ 15,920 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Other Construction, Development and Land Pass $ 1,882 $ 31,037 $ 34,947 $ 3,900 $ 2,355 $ 3,856 $ - $ 77,977 Special Mention - - - - - 48 - 48 Substandard - - - - - - - - Doubtful - - - - - 54 - 54 $ 1,882 $ 31,037 $ 34,947 $ 3,900 $ 2,355 $ 3,958 $ - $ 78,079 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial Real Estate Pass $ 8,022 $ 17,337 $ 40,382 $ 28,846 $ 19,189 $ 52,967 $ 826 $ 167,569 Special Mention - 98 - - 1,610 2,659 250 4,617 Substandard 312 719 - 568 218 814 - 2,631 Doubtful - - - - - - - - $ 8,334 $ 18,154 $ 40,382 $ 29,414 $ 21,017 $ 56,440 $ 1,076 $ 174,817 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial Business Pass $ 2,798 $ 14,531 $ 12,190 $ 10,301 $ 5,481 $ 8,443 $ 11,055 $ 64,799 Special Mention 41 65 87 98 48 158 185 682 Substandard - 109 2,029 - - 37 - 2,175 Doubtful - - - - - - - - $ 2,839 $ 14,705 $ 14,306 $ 10,399 $ 5,529 $ 8,638 $ 11,240 $ 67,656 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Total March 31, 2024: (In thousands) Consumer and Other Pass $ 5,509 $ 20,973 $ 12,212 $ 6,466 $ 2,003 $ 5,558 $ 2,221 $ 54,942 Special Mention - - - - - - - - Substandard - - - - - - 78 78 Doubtful - - - - - - - - $ 5,509 $ 20,973 $ 12,212 $ 6,466 $ 2,003 $ 5,558 $ 2,299 $ 55,020 Current period gross write-offs $ - $ 21 $ 43 $ 15 $ 4 $ 2 $ 14 $ 99 Total Loans Pass $ 24,770 $ 134,886 $ 150,901 $ 88,246 $ 44,087 $ 110,306 $ 63,520 $ 616,716 Special Mention 41 163 87 98 1,658 3,200 496 5,743 Substandard 312 828 2,029 568 292 1,267 172 5,468 Doubtful - - 46 245 77 1,312 - 1,680 $ 25,123 $ 135,877 $ 153,063 $ 89,157 $ 46,114 $ 116,085 $ 64,188 $ 629,607 Current period gross write-offs $ - $ 21 $ 43 $ 15 $ 4 $ 3 $ 14 $ 100 Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Total December 31, 2023: (In thousands) 1-4 Family Residential Mortgage Pass $ 34,344 $ 31,551 $ 25,846 $ 6,913 $ 9,525 $ 23,628 $ - $ 131,807 Special Mention - - - - - 144 - 144 Substandard - - - 75 265 155 - 495 Doubtful - 48 192 78 - 837 - 1,155 $ 34,344 $ 31,599 $ 26,038 $ 7,066 $ 9,790 $ 24,764 $ - $ 133,601 Home Equity and Second Mortgage Pass $ 5,267 $ 4,380 $ 529 $ 232 $ 163 $ 327 $ 51,794 $ 62,692 Special Mention - - - - - - 61 61 Substandard - - - - - - 94 94 Doubtful - - - - 264 190 - 454 $ 5,267 $ 4,380 $ 529 $ 232 $ 427 $ 517 $ 51,949 $ 63,301 Multifamily Residential Pass $ 3,374 $ 10,495 $ 9,534 $ 7,943 $ 4,137 $ 4,463 $ - $ 39,946 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - $ 3,374 $ 10,495 $ 9,534 $ 7,943 $ 4,137 $ 4,463 $ - $ 39,946 1-4 Family Residential Construction Pass $ 9,193 $ 4,180 $ 831 $ 1,119 $ - $ 257 $ - $ 15,580 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - 87 - - - - 87 $ 9,193 $ 4,180 $ 918 $ 1,119 $ - $ 257 $ - $ 15,667 Other Construction, Development and Land Pass $ 26,717 $ 35,673 $ 7,495 $ 2,655 $ 1,231 $ 2,795 $ - $ 76,566 Special Mention - - - - - 49 - 49 Substandard - - - - - - - - Doubtful - - - - - 54 - 54 $ 26,717 $ 35,673 $ 7,495 $ 2,655 $ 1,231 $ 2,898 $ - $ 76,669 Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Total December 31, 2023: (In thousands) Commercial Real Estate Pass $ 14,818 $ 40,675 $ 29,656 $ 19,589 $ 18,231 $ 38,818 $ 1,755 $ 163,542 Special Mention 823 - 573 1,622 417 62 550 4,047 Substandard - - - 231 - 825 - 1,056 Doubtful - - - - - - - - $ 15,641 $ 40,675 $ 30,229 $ 21,442 $ 18,648 $ 39,705 $ 2,305 $ 168,645 Commercial Business Pass $ 14,717 $ 12,603 $ 11,049 $ 5,706 $ 5,312 $ 3,646 $ 12,384 $ 65,417 Special Mention 208 2,097 106 48 160 - 138 2,757 Substandard - - - - 38 - - 38 Doubtful - - - - - - - - $ 14,925 $ 14,700 $ 11,155 $ 5,754 $ 5,510 $ 3,646 $ 12,522 $ 68,212 Consumer and Other Pass $ 23,335 $ 13,906 $ 7,662 $ 2,604 $ 846 $ 5,446 $ 2,484 $ 56,283 Special Mention - - - - - - - - Substandard - - - - - - 90 90 Doubtful - - - - - - - - $ 23,335 $ 13,906 $ 7,662 $ 2,604 $ 846 $ 5,446 $ 2,574 $ 56,373 Total Loans Pass $ 131,765 $ 153,463 $ 92,602 $ 46,761 $ 39,445 $ 79,380 $ 68,417 $ 611,833 Special Mention 1,031 2,097 679 1,670 577 255 749 7,058 Substandard - - - 306 303 980 184 1,773 Doubtful - 48 279 78 264 1,081 - 1,750 $ 132,796 $ 155,608 $ 93,560 $ 48,815 $ 40,589 $ 81,696 $ 69,350 $ 622,414 The Company held no foreclosed real estate at either March 31, 2024 December 31, 2023. March 31, 2024 December 31, 2023, ACL on Off-Balance-Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The ACL for off-balance-sheet credit exposures was $131,000 at both March 31, 2024 December 31, 2023. three March 31, 2024.

Note 5 - Qualified Affordable H

Note 5 - Qualified Affordable Housing Project Investment	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Investment [Text Block]	5. Qualified Affordable Housing Project Investment On January 19, 2018, March 31, 2024 December 31, 2023, March 31, 2024 December 31, 2023, 2029. The investment is accounted for using the proportional amortization method. During the three March 31, 2024 2023, three March 31, 2024 2023,

Note 6 - Renewable Energy Tax C

Note 6 - Renewable Energy Tax Credit Investment	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Renewable Energy Tax Credit Investment [Text Block]	6. Renewable Energy Tax Credit Investment On April 17, 2024 April 21, 2023, March 31, 2024 December 31, 2023, March 31, 2024 December 31, 2024. December 31, 2023. The investment is accounted for using the proportional amortization method. During the three March 31, 2024, three March 31, 2024,

Note 7 - Borrowed Funds

Note 7 - Borrowed Funds	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Short-Term Debt [Text Block]	7. Borrowed Funds At March 31, 2024, December 31, 2023, three March 31, 2023. On March 12, 2023, one not January 2024, one March 31, 2024, March 11, 2024, FHLB advances are secured under a blanket collateral agreement. At March 31, 2024, March 31, 2024, On February 28, 2024, not February 28, 2025. March 31, 2024, During the three March 31, 2024, seven The following table sets forth information on the short-term FHLB advances and BTFP borrowings during the three March 31, 2024: (Dollars in thousands) FHLB variable-rate advances Maximum balance at any month end $ - Average balance 1,192 Period end balance - Weighted average interest rate (annualized): At end of period 0.00 % During the period 5.78 % FHLB fixed-rate bullet advances Maximum balance at any month end $ 13,000 Average balance 2,220 Period end balance - Weighted average interest rate (annualized): At end of period 0.00 % During the period 5.63 % BTFP borrowings: Maximum balance at any month end $ 33,625 Average balance 31,908 Period end balance 33,625 Weighted average interest rate (annualized): At end of period 4.85 % During the period 4.81 %

Note 8 - Supplemental Disclosur

Note 8 - Supplemental Disclosure for Earnings Per Share	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	8. Supplemental Disclosure for Earnings Per Share Three Months Ended March 31, (In thousands, except per share data) 2024 2023 Basic Earnings: Net income attributable to First Capital, Inc. $ 2,952 $ 3,816 Shares: Weighted average common shares outstanding 3,345,060 3,353,623 Net income attributable to First Capital, Inc. per common share, basic $ 0.88 $ 1.14 Diluted Earnings: Net income attributable to First Capital, Inc. $ 2,952 $ 3,816 Shares: Weighted average common shares outstanding 3,345,060 3,353,623 Add: Dilutive effect of restricted stock - - Weighted average common shares outstanding, as adjusted 3,345,060 3,353,623 Net income attributable to First Capital, Inc. per common share, diluted $ 0.88 $ 1.14 Nonvested restricted stock shares are not three March 31, 2024. three March 31, 2023.

Note 9 - Stock-based Compensati

Note 9 - Stock-based Compensation Plan	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	9. Stock-Based Compensation Plan On May 20, 2009, 2009 “2009 May 20, 2019. 2009 2009 not 2009 On May 22, 2019, 2019 “2019 2019 2019 may not 2009 not 2019 no 2009 2009 2019 At March 31, 2024, 2019 may may not ten may first not may not 2019 may 2019 2019 As of March 31, 2024, Compensation expense is measured based on the fair market value of the restricted stock at the grant date and is recognized ratably over the period during which the shares are earned (the vesting period). The Company accounts for any forfeitures when they occur, and any previously recognized compensation for an award is reversed in the period the award is forfeited. Compensation expense related to restricted stock recognized for the three March 31, 2024 2023 three March 31, 2024 2023, A summary of the Company’s nonvested restricted shares under the Plan as of March 31, 2024 three Weighted Number Average of Grant-Date Shares Fair Value Nonvested at beginning of year 5,600 $ 63.60 Granted 3,150 28.00 Vested - - Forfeited - - Nonvested at end of year 8,750 $ 50.78 There were no restricted shares that vested during the three March 31, 2024 2023. March 31, 2024,

Note 10 - Supplemental Disclosu

Note 10 - Supplemental Disclosures of Cash Flow Information	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	10. Supplemental Disclosures of Cash Flow Information Three Months Ended March 31, (In thousands) 2024 2023 Cash payments for: Interest $ 3,047 $ 900 Income taxes (net of refunds received) - - Noncash investing activities: Agreement to invest in renewable energy tax credit facility $ 2,000 $ -

Note 11 - Fair Value Measuremen

Note 11 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	11. Fair Value Measurements FASB ASC Topic 820 , Fair Value Measurements, 1 3 three 820 Level 1: Inputs to the valuation methodology are quoted prices, unadjusted, for identical assets or liabilities in active markets. A quoted market price in an active market provides the most reliable evidence of fair value and shall be used to measure fair value whenever available. Level 2: Inputs to the valuation methodology include quoted market prices for similar assets or liabilities in active markets; quoted market prices for identical or similar assets or liabilities in markets that are not Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Level 3 A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. The table below presents the balances of assets measured at fair value on a recurring and nonrecurring basis as of March 31, 2024 December 31, 2023. March 31, 2024 December 31, 2023. Carrying Value (In thousands) Level 1 Level 2 Level 3 Total March 31, 2024 Assets Measured on a Recurring Basis Securities available for sale: Agency mortgage-backed securities $ - $ 68,470 $ - $ 68,470 Agency CMO - 47,717 - 47,717 Agency notes and bonds - 127,267 - 127,267 Treasury notes and bonds 58,362 - - 58,362 Municipal obligations - 126,328 - 126,328 Total securities available for sale $ 58,362 $ 369,782 $ - $ 428,144 Equity securities $ 1,193 $ - $ - 1,193 Assets Measured on a Nonrecurring Basis Collateral dependent loans: 1-4 Family Residential Construction $ - $ - $ 37 $ 37 Total collateral dependent loans $ - $ - $ 37 $ 37 December 31, 2023 Assets Measured on a Recurring Basis Securities available for sale: Agency mortgage-backed securities $ - $ 72,044 $ - $ 72,044 Agency CMO - 25,173 - 25,173 Agency notes and bonds - 129,505 - 129,505 Treasury notes and bonds 63,084 - - 63,084 Municipal obligations - 147,465 - 147,465 Total securities available for sale $ 63,084 $ 374,187 $ - $ 437,271 Equity securities $ 1,260 $ - $ - 1,260 Assets Measured on a Nonrecurring Basis Collateral dependent loans: 1-4 Family Residential Mortgage $ - $ - $ 27 $ 27 1-4 Family Residential Construction - - 27 27 Total collateral dependent loans $ - $ - $ 54 $ 54 Fair value is based upon quoted market prices, where available. If quoted market prices are not third may may may may not Securities Available for Sale and Equity Securities . 1 third not 2 may third not 3 Loans Held for Sale. 2 March 31, 2024 December 31, 2023, not Collateral Dependent Loans 3 Collateral dependent loans with specific allocations of ACL are measured at the fair value of the collateral less estimated costs to sell. Collateral may At March 31, 2024, three March 31, 2024 2023 There have been no three March 31, 2024 2023. no 3 three March 31, 2024 2023. GAAP requires disclosure of the fair value of financial assets and financial liabilities, whether or not not not not Carrying Fair Fair Value Measurements Using (In thousands) Value Value Level 1 Level 2 Level 3 March 31, 2024 Financial assets: Cash and cash equivalents $ 42,092 $ 42,092 $ 42,092 $ - $ - Interest-bearing time deposits 3,185 3,178 - 3,178 - Securities available for sale 428,144 428,144 58,362 369,782 - Securities held to maturity 7,000 4,405 - 4,405 - Loans held for sale 759 765 - 765 - Loans, net 621,377 618,055 - - 618,055 FHLB and other restricted stock 1,836 N/A N/A N/A N/A Accrued interest receivable 4,442 4,442 - 4,442 - Equity securities (included in other assets) 1,193 1,193 1,193 - - Financial liabilities: Deposits 1,010,092 1,008,683 - - 1,008,683 Borrowed funds 33,625 33,509 - 33,509 - Accrued interest payable 1,398 1,398 - 1,398 - December 31, 2023 Financial assets: Cash and cash equivalents $ 38,670 $ 38,670 $ 38,670 $ - $ - Interest-bearing time deposits 3,920 3,925 - 3,925 - Securities available for sale 437,271 437,271 63,084 374,187 - Securities held to maturity 7,000 4,446 - 4,446 - Loans held for sale 800 811 - 811 - Loans, net 614,409 609,243 - - 609,243 FHLB and other restricted stock 1,836 N/A N/A N/A N/A Accrued interest receivable 4,788 4,788 - 4,788 - Equity securities (included in other assets) 1,260 1,260 1,260 - - Financial liabilities: Deposits 1,025,211 1,023,813 - - 1,023,813 Borrowed funds 21,500 21,470 - 21,470 - Accrued interest payable 1,209 1,209 - 1,209 - The methods and assumptions used to estimate fair value are described as follows: Carrying amount is the estimated fair value for cash and cash equivalents, accrued interest receivable and payable, demand deposits and other transactions accounts. The fair value of securities and interest-bearing time deposits in other financial institutions is based on quoted market prices (where available) or values obtained from an independent pricing service. The fair value of loans, excluding loans held for sale, fixed-maturity certificates of deposit and borrowed funds is based on discounted cash flows using current market rates applied to the estimated life and credit risk of the instrument. The fair value of loans held for sale is based on specific prices of underlying contracts for sales to investors. It is not March 31, 2024 December 31, 2023 may

Note 12 - Revenue From Contract

Note 12 - Revenue From Contracts With Customers	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	12. Revenue from Contracts with Customers Substantially all of the Company’s revenue from contracts with customers in the scope of FASB ASC 606 three March 31, 2024 2023: Three Months Ended March, 31 (In thousands) 2024 2023 In Scope for ASC 606 Service charges on deposit accounts $ 593 $ 562 ATM and debit card fees 1,060 1,087 Investment advisory income 13 12 Other 35 33 Revenue from contracts with customers 1,701 1,694 Out of Scope for ASC 606 Net gains on loans and investments 65 223 Increase in cash value of life insurance 48 45 Other 85 29 Other noninterest income 198 297 Total noninterest income $ 1,899 $ 1,991 A description of the Company’s revenue streams accounted for under FASB ASC 606 Service Charges on Deposit Accounts ATM and Debit Card Fees Investment Advisory Income Other Income:

Note 13 - Captive Subsidiary

Note 13 - Captive Subsidiary	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Contingencies Disclosure [Text Block]	13. Captive Subsidiary As described in Note 1, nine third may not April 10, 2023, 2023 74 may not December 31, 2023. December 31, 2023.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 5. Other Information None
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 3 - Investment Securities

Note 3 - Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Marketable Securities [Table Text Block]	Gross Gross Amortized Unrealized Unrealized Fair (In thousands) Cost Gains Losses Value March 31, 2024 Securities available for sale: Agency mortgage-backed securities $ 77,981 $ - $ 9,511 $ 68,470 Agency CMO 48,276 54 613 47,717 Other debt securities: Agency notes and bonds 135,931 7 8,671 127,267 Treasury notes and bonds 59,756 - 1,394 58,362 Municipal obligations 139,551 208 13,431 126,328 Total securities available for sale $ 461,495 $ 269 $ 33,620 $ 428,144 Securities held to maturity: Other debt securities: Corporate notes $ 7,000 $ - $ 2,595 $ 4,405 Total securities held to maturity $ 7,000 $ - $ 2,595 $ 4,405 December 31, 2023 Securities available for sale: Agency mortgage-backed securities $ 81,166 $ - $ 9,122 $ 72,044 Agency CMO 25,402 94 323 25,173 Other debt securities: Agency notes and bonds 138,174 38 8,707 129,505 Treasury notes and bonds 64,758 - 1,674 63,084 Municipal obligations 159,049 655 12,239 147,465 Total securities available for sale $ 468,549 $ 787 $ 32,065 $ 437,271 Securities held to maturity: Other debt securities: Corporate notes $ 7,000 $ - $ 2,554 $ 4,446 Total securities held to maturity $ 7,000 $ - $ 2,554 $ 4,446
Investments Classified by Contractual Maturity Date [Table Text Block]	Securities Available for Sale Securities Held to Maturity Amortized Fair Amortized Fair Cost Value Cost Value (In thousands) Due in one year or less $ 67,535 $ 65,951 $ - $ - Due after one year through five years 149,731 140,052 - - Due after five years through ten years 41,277 38,658 2,000 1,270 Due after ten years 76,695 67,296 5,000 3,135 335,238 311,957 7,000 4,405 Mortgage-backed securities and CMO 126,257 116,187 - - $ 461,495 $ 428,144 $ 7,000 $ 4,405
Schedule of Unrealized Loss on Investments [Table Text Block]	Number of Gross Investment Fair Unrealized Positions Value Losses (Dollars in thousands) March 31, 2024: Securities available for sale: Continuous loss position less than twelve months: Agency CMO 12 $ 29,646 $ 256 Agency notes and bonds 6 4,586 47 Muncipal obligations 80 33,199 2,603 Total less than twelve months 98 67,431 2,906 Continuous loss position more than twelve months: Agency mortgage-backed securities 95 68,470 9,511 Agency CMO 22 4,675 357 Agency notes and bonds 52 121,127 8,624 Treasury notes and bonds 20 58,362 1,394 Muncipal obligations 129 77,625 10,828 Total more than twelve months 318 330,259 30,714 Total securities available for sale 416 $ 397,690 $ 33,620 Securities held to maturity: Continuous loss position more than twelve months: Corporate notes 4 $ 4,405 $ 2,595 Total more than twelve months 4 4,405 2,595 Total securities held to maturity 4 $ 4,405 $ 2,595 December 31, 2023: Securities available for sale: Continuous loss position less than twelve months: Agency CMO 3 $ 8,019 $ 30 Agency notes and bonds 3 2,754 12 Muncipal obligations 74 32,124 2,405 Total less than twelve months 80 42,897 2,447 Continuous loss position more than twelve months: Agency mortgage-backed securities 96 72,044 9,122 Agency CMO 22 4,998 293 Agency notes and bonds 52 123,416 8,695 Treasury notes and bonds 21 63,084 1,674 Muncipal obligations 130 79,643 9,834 Total more than twelve months 321 343,185 29,618 Total securities available for sale 401 $ 386,082 $ 32,065 Securities held to maturity: Continuous loss position more than twelve months: Corporate notes 4 $ 4,446 $ 2,554 Total more than twelve months 4 4,446 2,554 Total securities held to maturity 4 $ 4,446 $ 2,554

Note 4 - Loans and Allowance _2

Note 4 - Loans and Allowance for Loan 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 1-4 Family Residential Mortgage $ 133,409 $ 133,480 Home Equity and Second Mortgage 59,774 62,070 Multifamily Residential 43,616 39,963 1-4 Family Residential Construction 15,920 15,667 Other Construction, Development and Land 78,116 76,713 Commercial Real Estate 174,956 168,757 Commercial Business 67,666 68,223 Consumer and Other 55,020 56,373 Principal loan balance 628,477 621,246 Deferred loan origination fees and costs, net 1,130 1,168 Allowance for credit losses (8,230 ) (8,005 ) Loans, net $ 621,377 $ 614,409
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) ACL on Loans: Beginning balance, $ 1,490 $ 406 $ 332 $ 208 $ 804 $ 2,119 $ 1,431 $ 1,215 $ 8,005 Provision for credit losses (152 ) 35 91 (16 ) 7 634 (129 ) (190 ) 280 Charge-offs (1 ) - - - - - - (99 ) (100 ) Recoveries 1 3 - - - 1 - 40 45 Ending balance $ 1,338 $ 444 $ 423 $ 192 $ 811 $ 2,754 $ 1,302 $ 966 $ 8,230 1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) ACL on Loans: Beginning balance, prior to adoption of ASC 326 $ 1,036 $ 531 $ 346 $ 206 $ 587 $ 2,029 $ 1,156 $ 881 $ 6,772 Impact of adopting ASC 326 423 (26 ) (3 ) (9 ) 13 (130 ) (142 ) 435 561 Provision for credit losses (43 ) (139 ) 38 (10 ) (111 ) 291 220 (53 ) 193 Charge-offs (2 ) - - - - - (155 ) (118 ) (275 ) Recoveries - - - - - - 5 67 72 Ending balance $ 1,414 $ 366 $ 381 $ 187 $ 489 $ 2,190 $ 1,084 $ 1,212 $ 7,323
Financing Receivable, Collateral Dependent Loans [Table Text Block]	March 31, 2024 December 31, 2023 Real ACL Real ACL Estate Equipment Other Total Allocation Estate Other Total Allocation (In thousands) (In thousands) 1-4 Family Residential Mortgage $ 1,506 $ - $ - $ 1,506 $ - $ 1,651 $ - $ 1,651 $ 9 Home Equity and Second Mortgage 540 - - 540 - 548 - 548 - Multifamily Residential - - - - - - - - - 1-4 Family Residential Construction 86 - - 86 49 87 - 87 60 Other Construction, Development and Land 54 - - 54 - 54 - 54 - Commercial Real Estate 2,632 - - 2,632 - 1,055 - 1,055 - Commercial Business - 2,029 146 2,175 - - 38 38 - Consumer and Other - - - - - - - - - $ 4,818 $ 2,029 $ 146 $ 6,993 $ 49 $ 3,395 $ 38 $ 3,433 $ 69
Financing Receivable, Nonaccrual [Table Text Block]	Nonaccrual Loans with No ACL Nonaccrual Loans with An ACL Total Nonaccrual Loans 90+ Days Past Due Still Accruing Total Nonperforming Loans (In thousands) 1-4 Family Residential Mortgage $ 1,094 $ - $ 1,094 $ - $ 1,094 Home Equity and Second Mortgage 446 - 446 - 446 Multifamily Residential - - - - - 1-4 Family Residential Construction - 86 86 - 86 Other Construction, Development and Land 54 - 54 - 54 Commercial Real Estate - - - - - Commercial Business - - - - - Consumer and Other - - - - - Total $ 1,594 $ 86 $ 1,680 $ - $ 1,680 Nonaccrual Loans with No ACL Nonaccrual Loans with An ACL Total Nonaccrual Loans 90+ Days Past Due Still Accruing Total Nonperforming Loans (In thousands) 1-4 Family Residential Mortgage $ 1,120 $ 36 $ 1,156 $ - $ 1,156 Home Equity and Second Mortgage 454 - 454 - 454 Multifamily Residential - - - - - 1-4 Family Residential Construction - 87 87 - 87 Other Construction, Development and Land 54 - 54 - 54 Commercial Real Estate - - - - - Commercial Business - - - - - Consumer and Other - - - - - Total $ 1,628 $ 123 $ 1,751 $ - $ 1,751
Financing Receivable, Past Due [Table Text Block]	30-59 Days 60-89 Days 90 Days or More Total Total Past Due Past Due Past Due Past Due Current Loans (In thousands) 1-4 Family Residential Mortgage $ 2,024 $ 467 $ 696 $ 3,187 $ 130,336 $ 133,523 Home Equity and Second Mortgage 321 24 - 345 60,647 60,992 Multifamily Residential - - - - 43,600 43,600 1-4 Family Residential Construction - 86 - 86 15,834 15,920 Other Construction, Development and Land 140 - 54 194 77,885 78,079 Commercial Real Estate 1,145 - - 1,145 173,672 174,817 Commercial Business 146 - - 146 67,510 67,656 Consumer and Other 186 45 - 231 54,789 55,020 Total $ 3,962 $ 622 $ 750 $ 5,334 $ 624,273 $ 629,607 30-59 Days 60-89 Days 90 Days or More Total Total Past Due Past Due Past Due Past Due Current Loans (In thousands) 1-4 Family Residential Mortgage $ 2,104 $ 335 $ 482 $ 2,921 $ 130,680 $ 133,601 Home Equity and Second Mortgage 396 70 - 466 62,835 63,301 Multifamily Residential - - - - 39,946 39,946 1-4 Family Residential Construction - - - - 15,667 15,667 Other Construction, Development and Land 162 - 54 216 76,453 76,669 Commercial Real Estate 834 - - 834 167,811 168,645 Commercial Business - - - - 68,212 68,212 Consumer and Other 302 51 - 353 56,020 56,373 Total $ 3,798 $ 456 $ 536 $ 4,790 $ 617,624 $ 622,414
Financing Receivable Credit Quality Indicators [Table Text Block]	Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Total March 31, 2024: (In thousands) 1-4 Family Residential Mortgage Pass $ 4,599 $ 33,843 $ 29,954 $ 24,957 $ 6,675 $ 31,576 $ - $ 131,604 Special Mention - - - - - 335 - 335 Substandard - - - - 74 416 - 490 Doubtful - - 46 159 77 812 - 1,094 $ 4,599 $ 33,843 $ 30,000 $ 25,116 $ 6,826 $ 33,139 $ - $ 133,523 Current period gross write-offs $ - $ - $ - $ - $ - $ 1 $ - $ 1 Home Equity and Second Mortgage Pass $ 608 $ 5,073 $ 4,172 $ 485 $ 214 $ 421 $ 49,418 $ 60,391 Special Mention - - - - - - 61 61 Substandard - - - - - - 94 94 Doubtful - - - - - 446 - 446 $ 608 $ 5,073 $ 4,172 $ 485 $ 214 $ 867 $ 49,573 $ 60,992 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Multifamily Residential Pass $ - $ 3,359 $ 13,373 $ 12,660 $ 7,878 $ 6,330 $ - $ 43,600 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - $ - $ 3,359 $ 13,373 $ 12,660 $ 7,878 $ 6,330 $ - $ 43,600 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Total March 31, 2024: (In thousands) 1-4 Family Residential Construction Pass $ 1,352 $ 8,733 $ 3,671 $ 631 $ 292 $ 1,155 $ - $ 15,834 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - 86 - - - 86 $ 1,352 $ 8,733 $ 3,671 $ 717 $ 292 $ 1,155 $ - $ 15,920 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Other Construction, Development and Land Pass $ 1,882 $ 31,037 $ 34,947 $ 3,900 $ 2,355 $ 3,856 $ - $ 77,977 Special Mention - - - - - 48 - 48 Substandard - - - - - - - - Doubtful - - - - - 54 - 54 $ 1,882 $ 31,037 $ 34,947 $ 3,900 $ 2,355 $ 3,958 $ - $ 78,079 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial Real Estate Pass $ 8,022 $ 17,337 $ 40,382 $ 28,846 $ 19,189 $ 52,967 $ 826 $ 167,569 Special Mention - 98 - - 1,610 2,659 250 4,617 Substandard 312 719 - 568 218 814 - 2,631 Doubtful - - - - - - - - $ 8,334 $ 18,154 $ 40,382 $ 29,414 $ 21,017 $ 56,440 $ 1,076 $ 174,817 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial Business Pass $ 2,798 $ 14,531 $ 12,190 $ 10,301 $ 5,481 $ 8,443 $ 11,055 $ 64,799 Special Mention 41 65 87 98 48 158 185 682 Substandard - 109 2,029 - - 37 - 2,175 Doubtful - - - - - - - - $ 2,839 $ 14,705 $ 14,306 $ 10,399 $ 5,529 $ 8,638 $ 11,240 $ 67,656 Current period gross write-offs $ - $ - $ - $ - $ - $ - $ - $ - Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Total March 31, 2024: (In thousands) Consumer and Other Pass $ 5,509 $ 20,973 $ 12,212 $ 6,466 $ 2,003 $ 5,558 $ 2,221 $ 54,942 Special Mention - - - - - - - - Substandard - - - - - - 78 78 Doubtful - - - - - - - - $ 5,509 $ 20,973 $ 12,212 $ 6,466 $ 2,003 $ 5,558 $ 2,299 $ 55,020 Current period gross write-offs $ - $ 21 $ 43 $ 15 $ 4 $ 2 $ 14 $ 99 Total Loans Pass $ 24,770 $ 134,886 $ 150,901 $ 88,246 $ 44,087 $ 110,306 $ 63,520 $ 616,716 Special Mention 41 163 87 98 1,658 3,200 496 5,743 Substandard 312 828 2,029 568 292 1,267 172 5,468 Doubtful - - 46 245 77 1,312 - 1,680 $ 25,123 $ 135,877 $ 153,063 $ 89,157 $ 46,114 $ 116,085 $ 64,188 $ 629,607 Current period gross write-offs $ - $ 21 $ 43 $ 15 $ 4 $ 3 $ 14 $ 100 Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Total December 31, 2023: (In thousands) 1-4 Family Residential Mortgage Pass $ 34,344 $ 31,551 $ 25,846 $ 6,913 $ 9,525 $ 23,628 $ - $ 131,807 Special Mention - - - - - 144 - 144 Substandard - - - 75 265 155 - 495 Doubtful - 48 192 78 - 837 - 1,155 $ 34,344 $ 31,599 $ 26,038 $ 7,066 $ 9,790 $ 24,764 $ - $ 133,601 Home Equity and Second Mortgage Pass $ 5,267 $ 4,380 $ 529 $ 232 $ 163 $ 327 $ 51,794 $ 62,692 Special Mention - - - - - - 61 61 Substandard - - - - - - 94 94 Doubtful - - - - 264 190 - 454 $ 5,267 $ 4,380 $ 529 $ 232 $ 427 $ 517 $ 51,949 $ 63,301 Multifamily Residential Pass $ 3,374 $ 10,495 $ 9,534 $ 7,943 $ 4,137 $ 4,463 $ - $ 39,946 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - $ 3,374 $ 10,495 $ 9,534 $ 7,943 $ 4,137 $ 4,463 $ - $ 39,946 1-4 Family Residential Construction Pass $ 9,193 $ 4,180 $ 831 $ 1,119 $ - $ 257 $ - $ 15,580 Special Mention - - - - - - - - Substandard - - - - - - - - Doubtful - - 87 - - - - 87 $ 9,193 $ 4,180 $ 918 $ 1,119 $ - $ 257 $ - $ 15,667 Other Construction, Development and Land Pass $ 26,717 $ 35,673 $ 7,495 $ 2,655 $ 1,231 $ 2,795 $ - $ 76,566 Special Mention - - - - - 49 - 49 Substandard - - - - - - - - Doubtful - - - - - 54 - 54 $ 26,717 $ 35,673 $ 7,495 $ 2,655 $ 1,231 $ 2,898 $ - $ 76,669 Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Total December 31, 2023: (In thousands) Commercial Real Estate Pass $ 14,818 $ 40,675 $ 29,656 $ 19,589 $ 18,231 $ 38,818 $ 1,755 $ 163,542 Special Mention 823 - 573 1,622 417 62 550 4,047 Substandard - - - 231 - 825 - 1,056 Doubtful - - - - - - - - $ 15,641 $ 40,675 $ 30,229 $ 21,442 $ 18,648 $ 39,705 $ 2,305 $ 168,645 Commercial Business Pass $ 14,717 $ 12,603 $ 11,049 $ 5,706 $ 5,312 $ 3,646 $ 12,384 $ 65,417 Special Mention 208 2,097 106 48 160 - 138 2,757 Substandard - - - - 38 - - 38 Doubtful - - - - - - - - $ 14,925 $ 14,700 $ 11,155 $ 5,754 $ 5,510 $ 3,646 $ 12,522 $ 68,212 Consumer and Other Pass $ 23,335 $ 13,906 $ 7,662 $ 2,604 $ 846 $ 5,446 $ 2,484 $ 56,283 Special Mention - - - - - - - - Substandard - - - - - - 90 90 Doubtful - - - - - - - - $ 23,335 $ 13,906 $ 7,662 $ 2,604 $ 846 $ 5,446 $ 2,574 $ 56,373 Total Loans Pass $ 131,765 $ 153,463 $ 92,602 $ 46,761 $ 39,445 $ 79,380 $ 68,417 $ 611,833 Special Mention 1,031 2,097 679 1,670 577 255 749 7,058 Substandard - - - 306 303 980 184 1,773 Doubtful - 48 279 78 264 1,081 - 1,750 $ 132,796 $ 155,608 $ 93,560 $ 48,815 $ 40,589 $ 81,696 $ 69,350 $ 622,414
Financing Receivable [Member]
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) Amortized Cost Basis in Loans: Principal loan balance $ 133,409 $ 59,774 $ 43,616 $ 15,920 $ 78,116 $ 174,956 $ 67,666 $ 55,020 $ 628,477 Net deferred loan origination fees and costs 114 1,218 (16 ) - (37 ) (139 ) (10 ) - 1,130 Amortized cost basis in loans $ 133,523 $ 60,992 $ 43,600 $ 15,920 $ 78,079 $ 174,817 $ 67,656 $ 55,020 $ 629,607 1-4 Family Residential Mortgage Home Equity and Second Mortgage Multifamily Residential 1-4 Family Residential Construction Other Construction, Development and Land Commercial Real Estate Commercial Business Consumer and Other Total (In thousands) Amortized Cost Basis in Loans: Principal loan balance $ 133,480 $ 62,070 $ 39,963 $ 15,667 $ 76,713 $ 168,757 $ 68,223 $ 56,373 $ 621,246 Net deferred loan origination fees and costs 121 1,231 (17 ) - (44 ) (112 ) (11 ) - 1,168 Amortized cost basis in loans $ 133,601 $ 63,301 $ 39,946 $ 15,667 $ 76,669 $ 168,645 $ 68,212 $ 56,373 $ 622,414

Note 7 - Borrowed Funds (Tables

Note 7 - Borrowed Funds (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Debt [Table Text Block]	(Dollars in thousands) FHLB variable-rate advances Maximum balance at any month end $ - Average balance 1,192 Period end balance - Weighted average interest rate (annualized): At end of period 0.00 % During the period 5.78 % FHLB fixed-rate bullet advances Maximum balance at any month end $ 13,000 Average balance 2,220 Period end balance - Weighted average interest rate (annualized): At end of period 0.00 % During the period 5.63 % BTFP borrowings: Maximum balance at any month end $ 33,625 Average balance 31,908 Period end balance 33,625 Weighted average interest rate (annualized): At end of period 4.85 % During the period 4.81 %

Note 8 - Supplemental Disclos_2

Note 8 - Supplemental Disclosure for 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 per share data) 2024 2023 Basic Earnings: Net income attributable to First Capital, Inc. $ 2,952 $ 3,816 Shares: Weighted average common shares outstanding 3,345,060 3,353,623 Net income attributable to First Capital, Inc. per common share, basic $ 0.88 $ 1.14 Diluted Earnings: Net income attributable to First Capital, Inc. $ 2,952 $ 3,816 Shares: Weighted average common shares outstanding 3,345,060 3,353,623 Add: Dilutive effect of restricted stock - - Weighted average common shares outstanding, as adjusted 3,345,060 3,353,623 Net income attributable to First Capital, Inc. per common share, diluted $ 0.88 $ 1.14

Note 9 - Stock-based Compensa_2

Note 9 - Stock-based Compensation Plan (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Weighted Number Average of Grant-Date Shares Fair Value Nonvested at beginning of year 5,600 $ 63.60 Granted 3,150 28.00 Vested - - Forfeited - - Nonvested at end of year 8,750 $ 50.78

Note 10 - Supplemental Disclo_2

Note 10 - Supplemental Disclosures of Cash Flow Information (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Three Months Ended March 31, (In thousands) 2024 2023 Cash payments for: Interest $ 3,047 $ 900 Income taxes (net of refunds received) - - Noncash investing activities: Agreement to invest in renewable energy tax credit facility $ 2,000 $ -

Note 11 - Fair Value Measurem_2

Note 11 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]	Carrying Value (In thousands) Level 1 Level 2 Level 3 Total March 31, 2024 Assets Measured on a Recurring Basis Securities available for sale: Agency mortgage-backed securities $ - $ 68,470 $ - $ 68,470 Agency CMO - 47,717 - 47,717 Agency notes and bonds - 127,267 - 127,267 Treasury notes and bonds 58,362 - - 58,362 Municipal obligations - 126,328 - 126,328 Total securities available for sale $ 58,362 $ 369,782 $ - $ 428,144 Equity securities $ 1,193 $ - $ - 1,193 Assets Measured on a Nonrecurring Basis Collateral dependent loans: 1-4 Family Residential Construction $ - $ - $ 37 $ 37 Total collateral dependent loans $ - $ - $ 37 $ 37 December 31, 2023 Assets Measured on a Recurring Basis Securities available for sale: Agency mortgage-backed securities $ - $ 72,044 $ - $ 72,044 Agency CMO - 25,173 - 25,173 Agency notes and bonds - 129,505 - 129,505 Treasury notes and bonds 63,084 - - 63,084 Municipal obligations - 147,465 - 147,465 Total securities available for sale $ 63,084 $ 374,187 $ - $ 437,271 Equity securities $ 1,260 $ - $ - 1,260 Assets Measured on a Nonrecurring Basis Collateral dependent loans: 1-4 Family Residential Mortgage $ - $ - $ 27 $ 27 1-4 Family Residential Construction - - 27 27 Total collateral dependent loans $ - $ - $ 54 $ 54
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying Fair Fair Value Measurements Using (In thousands) Value Value Level 1 Level 2 Level 3 March 31, 2024 Financial assets: Cash and cash equivalents $ 42,092 $ 42,092 $ 42,092 $ - $ - Interest-bearing time deposits 3,185 3,178 - 3,178 - Securities available for sale 428,144 428,144 58,362 369,782 - Securities held to maturity 7,000 4,405 - 4,405 - Loans held for sale 759 765 - 765 - Loans, net 621,377 618,055 - - 618,055 FHLB and other restricted stock 1,836 N/A N/A N/A N/A Accrued interest receivable 4,442 4,442 - 4,442 - Equity securities (included in other assets) 1,193 1,193 1,193 - - Financial liabilities: Deposits 1,010,092 1,008,683 - - 1,008,683 Borrowed funds 33,625 33,509 - 33,509 - Accrued interest payable 1,398 1,398 - 1,398 - December 31, 2023 Financial assets: Cash and cash equivalents $ 38,670 $ 38,670 $ 38,670 $ - $ - Interest-bearing time deposits 3,920 3,925 - 3,925 - Securities available for sale 437,271 437,271 63,084 374,187 - Securities held to maturity 7,000 4,446 - 4,446 - Loans held for sale 800 811 - 811 - Loans, net 614,409 609,243 - - 609,243 FHLB and other restricted stock 1,836 N/A N/A N/A N/A Accrued interest receivable 4,788 4,788 - 4,788 - Equity securities (included in other assets) 1,260 1,260 1,260 - - Financial liabilities: Deposits 1,025,211 1,023,813 - - 1,023,813 Borrowed funds 21,500 21,470 - 21,470 - Accrued interest payable 1,209 1,209 - 1,209 -

Note 12 - Revenue From Contra_2

Note 12 - Revenue From Contracts With Customers (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended March, 31 (In thousands) 2024 2023 In Scope for ASC 606 Service charges on deposit accounts $ 593 $ 562 ATM and debit card fees 1,060 1,087 Investment advisory income 13 12 Other 35 33 Revenue from contracts with customers 1,701 1,694 Out of Scope for ASC 606 Net gains on loans and investments 65 223 Increase in cash value of life insurance 48 45 Other 85 29 Other noninterest income 198 297 Total noninterest income $ 1,899 $ 1,991

Note 3 - Investment Securitie_2

Note 3 - Investment Securities (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Sep. 30, 2018	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Assets [Abstract]
Interest Receivable		$ 4,442,000		$ 4,788,000
Debt Securities, Available-for-Sale and Held-to-Maturity, Allowance for Credit Loss		$ 0
Available-for-Sale, Securities in Unrealized Loss Positions, Depreciation from Amortized Cost Percentage		7.80%
Held-to-maturity, Securities in Unrealized Loss Positions, Depreciation from Amortized Cost Percentage		37.10%
Debt Securities, Available-for-Sale, Realized Gain		$ 133,000
Debt Securities, Available-for-Sale, Realized Loss		101,000
Proceeds from Sale of Debt Securities, Available-for-Sale		19,189,000	$ 0
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss		$ 2,000,000		$ 2,400,000
Debt Securities, Held-to-Maturity, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]		Interest Receivable		Interest Receivable
Debt Securities, Held-to-Maturity, Accrued Interest, after Allowance for Credit Loss		$ 18,000		$ 18,000
Investment, Number of Shares Acquired (in shares)	90,000
Investment Ownership Percentage	5%
Payments to Acquire Other Investments	$ 1,900,000
Equity Securities, FV-NI, Unrealized Gain (Loss)		(68,000)	137,000
Equity Securities, FV-NI, Current		1,200,000		1,300,000
Investment Company, Financial Support to Investee Contractually Required, Not Provided, Amount		530,000
Limited Partnership Interest, Technology Fund [Member]
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount		0	$ 0
Limited Partnership Interest, Technology Fund [Member] | Other Assets [Member]
Equity Securities without Readily Determinable Fair Value, Amount		$ 1,000,000		$ 1,000,000

Note 3 - Investment Securitie_3

Note 3 - Investment Securities - Investment Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-Sale, Amortized Cost	$ 461,495	$ 468,549
Securities available for sale, gross unrealized gains	269	787
Securities available for sale, gross unrealized losses	33,620	32,065
Securities available for sale, at fair value	428,144	437,271
Securities held to maturity, amortized cost	7,000	7,000
Securities held to maturity, gross unrealized gains	0	0
Securities held to maturity, gross unrealized losses	2,595	2,554
Held-to-Maturity, Fair Value	4,405	4,446
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Available-for-Sale, Amortized Cost	77,981	81,166
Securities available for sale, gross unrealized gains	0	0
Securities available for sale, gross unrealized losses	9,511	9,122
Securities available for sale, at fair value	68,470	72,044
Agency Collateralized Mortgage Obligations [Member]
Available-for-Sale, Amortized Cost	48,276	25,402
Securities available for sale, gross unrealized gains	54	94
Securities available for sale, gross unrealized losses	613	323
Securities available for sale, at fair value	47,717	25,173
US Government Agencies Debt Securities [Member]
Available-for-Sale, Amortized Cost	135,931	138,174
Securities available for sale, gross unrealized gains	7	38
Securities available for sale, gross unrealized losses	8,671	8,707
Securities available for sale, at fair value	127,267	129,505
US Treasury and Government [Member]
Available-for-Sale, Amortized Cost	59,756	64,758
Securities available for sale, gross unrealized gains	0	0
Securities available for sale, gross unrealized losses	1,394	1,674
Securities available for sale, at fair value	58,362	63,084
Municipal Notes [Member]
Available-for-Sale, Amortized Cost	139,551	159,049
Securities available for sale, gross unrealized gains	208	655
Securities available for sale, gross unrealized losses	13,431	12,239
Securities available for sale, at fair value	126,328	147,465
Corporate Note Securities [Member]
Securities held to maturity, amortized cost	7,000	7,000
Securities held to maturity, gross unrealized gains	0	0
Securities held to maturity, gross unrealized losses	2,595	2,554
Held-to-Maturity, Fair Value	$ 4,405	$ 4,446

Note 3 - Investment Securitie_4

Note 3 - Investment Securities - Amortized Cost and Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Securities available for sale, amortized cost, due in one year or less	$ 67,535
Securities available for sale, fair value, due in one year or less	65,951
Securities held to maturity, amortized cost, due in one year or less	0
Securities held to maturity, fair value, due in one year or less	0
Securities available for sale, amortized cost, due after one year through five years	149,731
Securities available for sale, fair value, due after one year through five years	140,052
Securities held to maturity, amortized cost, due after one year through five years	0
Securities held to maturity, fair value, due after one year through five years	0
Securities available for sale, amortized cost, due after five years through ten year	41,277
Securities available for sale, fair value, due after five years through ten years	38,658
Securities held to maturity, amortized cost, due after five years through ten years	2,000
Securities held to maturity, fair value, due after five years through ten years	1,270
Securities available for sale, amortized cost, due after ten years	76,695
Securities available for sale, fair value, due after ten years	67,296
Securities held to maturity, amortized cost, due after ten years	5,000
Securities held to maturity, fair value, due after ten years	3,135
Securities available for sale, amortized cost, single maturity	335,238
Securities available for sale, fair value, single maturity	311,957
Securities held to maturity, amortized cost, single maturity	7,000
Securities held to maturity, fair value, single maturity	4,405
Mortgage-backed securities and CMO, amortized cost	126,257
Mortgage-backed securities and CMO, fair value	116,187
Mortgage-backed securities and CMO, amortized cost	0
Mortgage-backed securities and CMO, fair value	0
Securities available for sale, amortized cost	461,495	$ 468,549
Securities available for sale, fair value	428,144	437,271
Securities held to maturity, amortized cost	7,000	7,000
Securities held to maturity, fair value	$ 4,405	$ 4,446

Note 3 - Investment Securitie_5

Note 3 - Investment Securities - Investment Securities Continuous Unrealized Loss Position (Details) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Number of investment positions - less than twelve months, available for sale	98	80
Fair value - less than twelve months, available for sale	$ 67,431	$ 42,897
Gross unrealized losses - less than twelve months, available for sale	$ 2,906	$ 2,447
Number of investment positions - more than twelve months, available for sale	318	321
Fair value - more than twelve months, available for sale	$ 330,259	$ 343,185
Gross unrealized losses - more than twelve months, available for sale	$ 30,714	$ 29,618
Number of investment positions, available for sale	416	401
Fair value, available for sale	$ 397,690	$ 386,082
Gross unrealized losses, available for sale	33,620	32,065
Fair value - more than twelve months, held to maturity	4,405	4,446
Gross unrealized losses - more than twelve months, held to maturity	$ 2,595	$ 2,554
Total securities held to maturity	4	4
Total securities held to maturity, fair value	$ 4,405	$ 4,446
Total securities held to maturity, gross unrealized losses	$ 2,595	$ 2,554
Agency Collateralized Mortgage Obligations [Member]
Number of investment positions - less than twelve months, available for sale	12	3
Fair value - less than twelve months, available for sale	$ 29,646	$ 8,019
Gross unrealized losses - less than twelve months, available for sale	$ 256	$ 30
Number of investment positions - more than twelve months, available for sale	22	22
Fair value - more than twelve months, available for sale	$ 4,675	$ 4,998
Gross unrealized losses - more than twelve months, available for sale	$ 357	$ 293
US Government Agencies Debt Securities [Member]
Number of investment positions - less than twelve months, available for sale	6	3
Fair value - less than twelve months, available for sale	$ 4,586	$ 2,754
Gross unrealized losses - less than twelve months, available for sale	$ 47	$ 12
Number of investment positions - more than twelve months, available for sale	52	52
Fair value - more than twelve months, available for sale	$ 121,127	$ 123,416
Gross unrealized losses - more than twelve months, available for sale	$ 8,624	$ 8,695
US States and Political Subdivisions Debt Securities [Member]
Number of investment positions - less than twelve months, available for sale	80	74
Fair value - less than twelve months, available for sale	$ 33,199	$ 32,124
Gross unrealized losses - less than twelve months, available for sale	$ 2,603	$ 2,405
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Number of investment positions - less than twelve months, available for sale	95	96
Fair value - less than twelve months, available for sale	$ 68,470	$ 72,044
Gross unrealized losses - less than twelve months, available for sale	$ 9,511	$ 9,122
US Treasury and Government [Member]
Number of investment positions - less than twelve months, available for sale	20	21
Fair value - less than twelve months, available for sale	$ 58,362	$ 63,084
Gross unrealized losses - less than twelve months, available for sale	$ 1,394	$ 1,674
Municipal Notes [Member]
Number of investment positions - more than twelve months, available for sale	129	130
Fair value - more than twelve months, available for sale	$ 77,625	$ 79,643
Gross unrealized losses - more than twelve months, available for sale	$ 10,828	$ 9,834
Corporate Note Securities [Member]
Number of investment positions - more than twelve months, held to maturity	4	4
Fair value - more than twelve months, held to maturity	$ 4,405	$ 4,446
Gross unrealized losses - more than twelve months, held to maturity	$ 2,595	$ 2,554

Note 4 - Loans and Allowance _3

Note 4 - Loans and Allowance for Loan Losses (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Interest Receivable	$ 4,442,000		$ 4,788,000
Financing Receivable, Nonaccrual, Interest Income	0	$ 0
Financing Receivable, Modified in Period, Amount		0
Financing Receivable, Modified, Subsequent Default		$ 0
Mortgage Loans in Process of Foreclosure, Amount	0
Unfunded Loan Commitment [Member]
Off-Balance-Sheet, Credit Loss, Liability	131,000		131,000
Off-Balance-Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)	0
Residential Real Estate [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate, Foreclosure	2,000		1,000
Commercial Business [Member]
Financing Receivable, Modified in Period, Amount	$ 2,000,000
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage	3%
Financing Receivable, Modified, Payment Extension, Period (Month)	3 months
Financing Receivable Modification, Increase (Decrease) from Modification	$ 0
Financing Receivable, Modified, Payment Deferral, Period (Month)	0 months
Financing Receivable, Modified, Weighted Average Interest Rate Decrease from Modification	0%
Accrued Interest Receivable [Member]
Interest Receivable	$ 2,400,000		$ 2,300,000

Note 4 - Loans and Allowance _4

Note 4 - Loans and Allowance for Loan Losses - Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Principal loan balance	$ 628,477	$ 621,246
Deferred loan origination fees and costs, net	1,130	1,168
Allowance for credit losses	(8,230)	(8,005)	$ (7,323)
Loans, net	621,377	614,409
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member]
Principal loan balance	133,409	133,480
Deferred loan origination fees and costs, net	114	121
Allowance for credit losses	(1,338)	(1,490)	(1,414)
Residential Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Principal loan balance	59,774	62,070
Residential Portfolio Segment [Member] | Multifamily [Member]
Principal loan balance	43,616	39,963
Deferred loan origination fees and costs, net	(16)	(17)
Allowance for credit losses	(423)	(332)	(381)
Construction [Member] | One-to-four Family Residential Construction [Member]
Principal loan balance	15,920	15,667
Deferred loan origination fees and costs, net	0	0
Allowance for credit losses	(192)	(208)	(187)
Construction [Member] | Other Construction, Development and Land [Member]
Principal loan balance	78,116	76,713
Deferred loan origination fees and costs, net	(37)	(44)
Allowance for credit losses	(811)	(804)	(489)
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Principal loan balance	174,956	168,757
Deferred loan origination fees and costs, net	(139)	(112)
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Deferred loan origination fees and costs, net	1,218	1,231
Allowance for credit losses	(444)	(406)	(366)
Consumer Portfolio Segment [Member] | Commercial Business [Member]
Principal loan balance	67,666	68,223
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member]
Principal loan balance	55,020	56,373
Allowance for credit losses	$ (966)	$ (1,215)	$ (1,212)

Note 4 - Loans and Allowance _5

Note 4 - Loans and Allowance for Loan Losses - Recorded Investments in Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Principal loan balance	$ 628,477	$ 621,246
Deferred loan origination fees and costs, net	1,130	1,168
Amortized cost basis in loans	629,607	622,414
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member]
Principal loan balance	133,409	133,480
Deferred loan origination fees and costs, net	114	121
Amortized cost basis in loans	133,523	133,601
Residential Portfolio Segment [Member] | Multifamily [Member]
Principal loan balance	43,616	39,963
Deferred loan origination fees and costs, net	(16)	(17)
Amortized cost basis in loans	43,600	39,946
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Principal loan balance	59,774	62,070
Deferred loan origination fees and costs, net	1,218	1,231
Amortized cost basis in loans	60,992	63,301
Consumer Portfolio Segment [Member] | Other Consumer Loan [Member]
Principal loan balance	55,020	56,373
Deferred loan origination fees and costs, net	0	0
Amortized cost basis in loans	55,020	56,373
Construction [Member] | One-to-four Family Residential Construction [Member]
Principal loan balance	15,920	15,667
Deferred loan origination fees and costs, net	0	0
Amortized cost basis in loans	15,920	15,667
Construction [Member] | Other Construction, Development and Land [Member]
Principal loan balance	78,116	76,713
Deferred loan origination fees and costs, net	(37)	(44)
Amortized cost basis in loans	78,079	76,669
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Principal loan balance	174,956	168,757
Deferred loan origination fees and costs, net	(139)	(112)
Amortized cost basis in loans	174,817	168,645
Commercial Portfolio Segment [Member] | Commercial Business [Member]
Principal loan balance	67,666	68,223
Deferred loan origination fees and costs, net	(10)	(11)
Amortized cost basis in loans	$ 67,656	$ 68,212

Note 4 - Loans and Allowance _6

Note 4 - Loans and Allowance for Credit Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Beginning balance	$ 8,005
Provision for credit losses	280	$ 193
Charge-offs	(100)	(275)
Recoveries	45	72
Ending balance	8,230	7,323
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		561
Prior to Adoption of Asc 326 [Member]
Beginning balance		6,772
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member]
Beginning balance	1,490
Provision for credit losses	(152)	(43)
Charge-offs	(1)	(2)
Recoveries	1	0
Ending balance	1,338	1,414
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		423
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		1,036
Residential Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Charge-offs	0
Residential Portfolio Segment [Member] | Multifamily [Member]
Beginning balance	332
Provision for credit losses	91	38
Charge-offs	0	0
Recoveries	0	0
Ending balance	423	381
Residential Portfolio Segment [Member] | Multifamily [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		(3)
Residential Portfolio Segment [Member] | Multifamily [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		346
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Beginning balance	406
Provision for credit losses	35	(139)
Charge-offs	0	0
Recoveries	3	0
Ending balance	444	366
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		(26)
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		531
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member]
Beginning balance	1,215
Provision for credit losses	(190)	(53)
Charge-offs	(99)	(118)
Recoveries	40	67
Ending balance	966	1,212
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		435
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		881
Construction [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		13
Construction [Member] | One-to-four Family Residential Construction [Member]
Beginning balance	208
Provision for credit losses	(16)	(10)
Charge-offs	0	0
Recoveries	0	0
Ending balance	192	187
Construction [Member] | One-to-four Family Residential Construction [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		(9)
Construction [Member] | One-to-four Family Residential Construction [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		206
Construction [Member] | Other Construction, Development and Land [Member]
Beginning balance	804
Provision for credit losses	7	(111)
Charge-offs	0	0
Recoveries	0	0
Ending balance	811	489
Construction [Member] | Other Construction, Development and Land [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		587
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Beginning balance	2,119
Provision for credit losses	634	291
Charge-offs	0	0
Recoveries	1	0
Ending balance	2,754	2,190
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		(130)
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		2,029
Commercial Portfolio Segment [Member] | Commercial Business [Member]
Beginning balance	1,431
Provision for credit losses	(129)	220
Charge-offs	0	(155)
Recoveries	0	5
Ending balance	$ 1,302	1,084
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning balance		(142)
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Prior to Adoption of Asc 326 [Member]
Beginning balance		$ 1,156

Note 4 - Loans and Allowance _7

Note 4 - Loans and Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Real Estate [Member]
Collateral Dependent Loans	$ 4,818	$ 3,395
Equipment [Member]
Collateral Dependent Loans	2,029
Real Estate, Other [Member]
Collateral Dependent Loans	146	38
Collateral Pledged [Member]
Collateral Dependent Loans	6,993	3,433
Allowance for Credit Loss	49	69
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Real Estate [Member]
Collateral Dependent Loans	1,506	1,651
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Equipment [Member]
Collateral Dependent Loans	0
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	1,506	1,651
Allowance for Credit Loss	0	9
Residential Portfolio Segment [Member] | Multifamily [Member] | Real Estate [Member]
Collateral Dependent Loans	0	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Equipment [Member]
Collateral Dependent Loans	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	0	0
Allowance for Credit Loss	0	0
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Real Estate [Member]
Collateral Dependent Loans	540	548
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Equipment [Member]
Collateral Dependent Loans	0
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	540	548
Allowance for Credit Loss	0	0
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Real Estate [Member]
Collateral Dependent Loans	0	0
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Equipment [Member]
Collateral Dependent Loans	0
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	0	0
Allowance for Credit Loss	0	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Real Estate [Member]
Collateral Dependent Loans	86	87
Construction [Member] | One-to-four Family Residential Construction [Member] | Equipment [Member]
Collateral Dependent Loans	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	86	87
Allowance for Credit Loss	49	60
Construction [Member] | Other Construction, Development and Land [Member] | Real Estate [Member]
Collateral Dependent Loans	54	54
Construction [Member] | Other Construction, Development and Land [Member] | Equipment [Member]
Collateral Dependent Loans	0
Construction [Member] | Other Construction, Development and Land [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Construction [Member] | Other Construction, Development and Land [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	54	54
Allowance for Credit Loss	0	0
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Real Estate [Member]
Collateral Dependent Loans	2,632	1,055
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Equipment [Member]
Collateral Dependent Loans	0
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	0	0
Commercial Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	2,632	1,055
Allowance for Credit Loss	0	0
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Real Estate [Member]
Collateral Dependent Loans	0	0
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Equipment [Member]
Collateral Dependent Loans	2,029
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Real Estate, Other [Member]
Collateral Dependent Loans	146	38
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Collateral Pledged [Member]
Collateral Dependent Loans	2,175	38
Allowance for Credit Loss	$ 0	$ 0

Note 4 - Loans and Allowance _8

Note 4 - Loans and Allowance for Credit Losses - Recorded Investment in Nonperforming Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans	$ 621,377	$ 614,409
Nonperforming Financial Instruments [Member]
Nonaccrual, No Allowance	1,594	1,628
Nonaccrual, With an Allowance	86	123
Nonaccrual	1,680	1,751
Past Due, Still Accruing	0	0
Loans	1,680	1,751
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | One-to-four Family Loan [Member]
Nonaccrual, No Allowance	1,094	1,120
Nonaccrual, With an Allowance	0	36
Nonaccrual	1,094	1,156
Past Due, Still Accruing	0	0
Loans	1,094	1,156
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | Multifamily [Member]
Nonaccrual, No Allowance	0	0
Nonaccrual, With an Allowance	0	0
Nonaccrual	0	0
Past Due, Still Accruing	0	0
Loans	0	0
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Nonaccrual, No Allowance	446	454
Nonaccrual, With an Allowance	0	0
Nonaccrual	446	454
Past Due, Still Accruing	0	0
Loans	446	454
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member]
Nonaccrual, No Allowance	0	0
Nonaccrual, With an Allowance	0	0
Nonaccrual	0	0
Past Due, Still Accruing	0	0
Loans	0	0
Nonperforming Financial Instruments [Member] | Construction [Member] | One-to-four Family Residential Construction [Member]
Nonaccrual, No Allowance	0	0
Nonaccrual, With an Allowance	86	87
Nonaccrual	86	87
Past Due, Still Accruing	0	0
Loans	86	87
Nonperforming Financial Instruments [Member] | Construction [Member] | Other Construction, Development and Land [Member]
Nonaccrual, No Allowance	54	54
Nonaccrual, With an Allowance	0	0
Nonaccrual	54	54
Past Due, Still Accruing	0	0
Loans	54	54
Nonperforming Financial Instruments [Member] | Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Nonaccrual, No Allowance	0	0
Nonaccrual, With an Allowance	0	0
Nonaccrual	0	0
Past Due, Still Accruing	0	0
Loans	0	0
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member]
Nonaccrual, No Allowance	0	0
Nonaccrual, With an Allowance	0	0
Nonaccrual	0	0
Past Due, Still Accruing	0	0
Loans	$ 0	$ 0

Note 4 - Loans and Allowance _9

Note 4 - Loans and Allowance for Credit Losses - Aging of Recorded Investment in Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable	$ 629,607	$ 622,414
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	3,962	3,798
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	622	456
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	750	536
Financial Asset, Past Due [Member]
Financing Receivable	5,334	4,790
Financial Asset, Not Past Due [Member]
Financing Receivable	624,273	617,624
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member]
Financing Receivable	133,523	133,601
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	2,024	2,104
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	467	335
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	696	482
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable	3,187	2,921
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	130,336	130,680
Residential Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Financing Receivable	60,992	63,301
Residential Portfolio Segment [Member] | Multifamily [Member]
Financing Receivable	43,600	39,946
Residential Portfolio Segment [Member] | Multifamily [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	0	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	0	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	0	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Financial Asset, Past Due [Member]
Financing Receivable	0	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	43,600	39,946
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Financing Receivable	60,992	63,301
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	321	396
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	24	70
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	0	0
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset, Past Due [Member]
Financing Receivable	345	466
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	60,647	62,835
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member]
Financing Receivable	55,020	56,373
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	186	302
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	45	51
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	0	0
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset, Past Due [Member]
Financing Receivable	231	353
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	54,789	56,020
Construction [Member] | One-to-four Family Residential Construction [Member]
Financing Receivable	15,920	15,667
Construction [Member] | One-to-four Family Residential Construction [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	0	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	86	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	0	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Financial Asset, Past Due [Member]
Financing Receivable	86	0
Construction [Member] | One-to-four Family Residential Construction [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	15,834	15,667
Construction [Member] | Other Construction, Development and Land [Member]
Financing Receivable	78,079	76,669
Construction [Member] | Other Construction, Development and Land [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	140	162
Construction [Member] | Other Construction, Development and Land [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	0	0
Construction [Member] | Other Construction, Development and Land [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	54	54
Construction [Member] | Other Construction, Development and Land [Member] | Financial Asset, Past Due [Member]
Financing Receivable	194	216
Construction [Member] | Other Construction, Development and Land [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	77,885	76,453
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Financing Receivable	174,817	168,645
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	1,145	834
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	0	0
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	0	0
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable	1,145	834
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	173,672	167,811
Commercial Portfolio Segment [Member] | Commercial Business [Member]
Financing Receivable	67,656	68,212
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable	146	0
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable	0	0
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable	0	0
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Financial Asset, Past Due [Member]
Financing Receivable	146	0
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable	$ 67,510	$ 68,212

Note 4 - Loans and Allowance_10

Note 4 - Loans and Allowance for Credit Losses - Class of Loans Risk Category (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, Year One	$ 25,123		$ 132,796
Financing Receivable, Year Two	135,877		155,608
Financing Receivable, Year Three	153,063		93,560
Financing Receivable, Year Four	89,157		48,815
Financing Receivable, Year Five	46,114		40,589
Financing Receivable, Prior	116,085		81,696
Financing Receivable, Revolving	64,188		69,350
Financing Receivable, amortized cost	629,607		622,414
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	21
Current period gross write-offs, Year Three	43
Current period gross write-offs, Year Four	15
Current period gross write-offs, Year Five	4
Current period gross write-offs, Prior	3
Current period gross write-offs, Revolving	14
Current period gross write-offs, Total	100	$ 275
Pass [Member]
Financing Receivable, Year One	24,770		131,765
Financing Receivable, Year Two	134,886		153,463
Financing Receivable, Year Three	150,901		92,602
Financing Receivable, Year Four	88,246		46,761
Financing Receivable, Year Five	44,087		39,445
Financing Receivable, Prior	110,306		79,380
Financing Receivable, Revolving	63,520		68,417
Financing Receivable, amortized cost	616,716		611,833
Special Mention [Member]
Financing Receivable, Year One	41		1,031
Financing Receivable, Year Two	163		2,097
Financing Receivable, Year Three	87		679
Financing Receivable, Year Four	98		1,670
Financing Receivable, Year Five	1,658		577
Financing Receivable, Prior	3,200		255
Financing Receivable, Revolving	496		749
Financing Receivable, amortized cost	5,743		7,058
Substandard [Member]
Financing Receivable, Year One	312		0
Financing Receivable, Year Two	828		0
Financing Receivable, Year Three	2,029		0
Financing Receivable, Year Four	568		306
Financing Receivable, Year Five	292		303
Financing Receivable, Prior	1,267		980
Financing Receivable, Revolving	172		184
Financing Receivable, amortized cost	5,468		1,773
Doubtful [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		48
Financing Receivable, Year Three	46		279
Financing Receivable, Year Four	245		78
Financing Receivable, Year Five	77		264
Financing Receivable, Prior	1,312		1,081
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	1,680		1,750
One-to-four Family Loan [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	4,599		34,344
Financing Receivable, Year Two	33,843		31,599
Financing Receivable, Year Three	30,000		26,038
Financing Receivable, Year Four	25,116		7,066
Financing Receivable, Year Five	6,826		9,790
Financing Receivable, Prior	33,139		24,764
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	133,523		133,601
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	1
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	1	2
One-to-four Family Loan [Member] | Pass [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	4,599		34,344
Financing Receivable, Year Two	33,843		31,551
Financing Receivable, Year Three	29,954		25,846
Financing Receivable, Year Four	24,957		6,913
Financing Receivable, Year Five	6,675		9,525
Financing Receivable, Prior	31,576		23,628
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	131,604		131,807
One-to-four Family Loan [Member] | Special Mention [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	335		144
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	335		144
One-to-four Family Loan [Member] | Substandard [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		75
Financing Receivable, Year Five	74		265
Financing Receivable, Prior	416		155
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	490		495
One-to-four Family Loan [Member] | Doubtful [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		48
Financing Receivable, Year Three	46		192
Financing Receivable, Year Four	159		78
Financing Receivable, Year Five	77		0
Financing Receivable, Prior	812		837
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	1,094		1,155
One-to-four Family Residential Construction [Member] | Construction [Member]
Financing Receivable, Year One	1,352		9,193
Financing Receivable, Year Two	8,733		4,180
Financing Receivable, Year Three	3,671		918
Financing Receivable, Year Four	717		1,119
Financing Receivable, Year Five	292		0
Financing Receivable, Prior	1,155		257
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	15,920		15,667
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	0
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	0	0
One-to-four Family Residential Construction [Member] | Pass [Member] | Construction [Member]
Financing Receivable, Year One	1,352		9,193
Financing Receivable, Year Two	8,733		4,180
Financing Receivable, Year Three	3,671		831
Financing Receivable, Year Four	631		1,119
Financing Receivable, Year Five	292		0
Financing Receivable, Prior	1,155		257
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	15,834		15,580
One-to-four Family Residential Construction [Member] | Special Mention [Member] | Construction [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
One-to-four Family Residential Construction [Member] | Substandard [Member] | Construction [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
One-to-four Family Residential Construction [Member] | Doubtful [Member] | Construction [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		87
Financing Receivable, Year Four	86		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	86		87
Other Consumer Loan [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Year One	5,509		23,335
Financing Receivable, Year Two	20,973		13,906
Financing Receivable, Year Three	12,212		7,662
Financing Receivable, Year Four	6,466		2,604
Financing Receivable, Year Five	2,003		846
Financing Receivable, Prior	5,558		5,446
Financing Receivable, Revolving	2,299		2,574
Financing Receivable, amortized cost	55,020		56,373
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	21
Current period gross write-offs, Year Three	43
Current period gross write-offs, Year Four	15
Current period gross write-offs, Year Five	4
Current period gross write-offs, Prior	2
Current period gross write-offs, Revolving	14
Current period gross write-offs, Total	99
Other Consumer Loan [Member] | Pass [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Year One	5,509		23,335
Financing Receivable, Year Two	20,973		13,906
Financing Receivable, Year Three	12,212		7,662
Financing Receivable, Year Four	6,466		2,604
Financing Receivable, Year Five	2,003		846
Financing Receivable, Prior	5,558		5,446
Financing Receivable, Revolving	2,221		2,484
Financing Receivable, amortized cost	54,942		56,283
Other Consumer Loan [Member] | Special Mention [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
Other Consumer Loan [Member] | Substandard [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	78		90
Financing Receivable, amortized cost	78		90
Other Consumer Loan [Member] | Doubtful [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
Commercial Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Year One	8,334		15,641
Financing Receivable, Year Two	18,154		40,675
Financing Receivable, Year Three	40,382		30,229
Financing Receivable, Year Four	29,414		21,442
Financing Receivable, Year Five	21,017		18,648
Financing Receivable, Prior	56,440		39,705
Financing Receivable, Revolving	1,076		2,305
Financing Receivable, amortized cost	174,817		168,645
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	0
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	0
Commercial Real Estate Loan [Member] | Commercial Portfolio Segment [Member]
Current period gross write-offs, Total	0	0
Commercial Real Estate Loan [Member] | Pass [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Year One	8,022		14,818
Financing Receivable, Year Two	17,337		40,675
Financing Receivable, Year Three	40,382		29,656
Financing Receivable, Year Four	28,846		19,589
Financing Receivable, Year Five	19,189		18,231
Financing Receivable, Prior	52,967		38,818
Financing Receivable, Revolving	826		1,755
Financing Receivable, amortized cost	167,569		163,542
Commercial Real Estate Loan [Member] | Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Year One	0		823
Financing Receivable, Year Two	98		0
Financing Receivable, Year Three	0		573
Financing Receivable, Year Four	0		1,622
Financing Receivable, Year Five	1,610		417
Financing Receivable, Prior	2,659		62
Financing Receivable, Revolving	250		550
Financing Receivable, amortized cost	4,617		4,047
Commercial Real Estate Loan [Member] | Substandard [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Year One	312		0
Financing Receivable, Year Two	719		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	568		231
Financing Receivable, Year Five	218		0
Financing Receivable, Prior	814		825
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	2,631		1,056
Commercial Real Estate Loan [Member] | Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
Home Equity and Second Mortgage [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	608		5,267
Financing Receivable, Year Two	5,073		4,380
Financing Receivable, Year Three	4,172		529
Financing Receivable, Year Four	485		232
Financing Receivable, Year Five	214		427
Financing Receivable, Prior	867		517
Financing Receivable, Revolving	49,573		51,949
Financing Receivable, amortized cost	60,992		63,301
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	0
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	0
Home Equity and Second Mortgage [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, amortized cost	60,992		63,301
Current period gross write-offs, Total	0	0
Home Equity and Second Mortgage [Member] | Pass [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	608		5,267
Financing Receivable, Year Two	5,073		4,380
Financing Receivable, Year Three	4,172		529
Financing Receivable, Year Four	485		232
Financing Receivable, Year Five	214		163
Financing Receivable, Prior	421		327
Financing Receivable, Revolving	49,418		51,794
Financing Receivable, amortized cost	60,391		62,692
Home Equity and Second Mortgage [Member] | Special Mention [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	61		61
Financing Receivable, amortized cost	61		61
Home Equity and Second Mortgage [Member] | Substandard [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	94		94
Financing Receivable, amortized cost	94		94
Home Equity and Second Mortgage [Member] | Doubtful [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		264
Financing Receivable, Prior	446		190
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	446		454
Commercial Business [Member] | Commercial Portfolio Segment [Member]
Financing Receivable, Year One	2,839		14,925
Financing Receivable, Year Two	14,705		14,700
Financing Receivable, Year Three	14,306		11,155
Financing Receivable, Year Four	10,399		5,754
Financing Receivable, Year Five	5,529		5,510
Financing Receivable, Prior	8,638		3,646
Financing Receivable, Revolving	11,240		12,522
Financing Receivable, amortized cost	67,656		68,212
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	0
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	0	155
Commercial Business [Member] | Pass [Member] | Commercial Portfolio Segment [Member]
Financing Receivable, Year One	2,798		14,717
Financing Receivable, Year Two	14,531		12,603
Financing Receivable, Year Three	12,190		11,049
Financing Receivable, Year Four	10,301		5,706
Financing Receivable, Year Five	5,481		5,312
Financing Receivable, Prior	8,443		3,646
Financing Receivable, Revolving	11,055		12,384
Financing Receivable, amortized cost	64,799		65,417
Commercial Business [Member] | Special Mention [Member] | Commercial Portfolio Segment [Member]
Financing Receivable, Year One	41		208
Financing Receivable, Year Two	65		2,097
Financing Receivable, Year Three	87		106
Financing Receivable, Year Four	98		48
Financing Receivable, Year Five	48		160
Financing Receivable, Prior	158		0
Financing Receivable, Revolving	185		138
Financing Receivable, amortized cost	682		2,757
Commercial Business [Member] | Substandard [Member] | Commercial Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	109		0
Financing Receivable, Year Three	2,029		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		38
Financing Receivable, Prior	37		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	2,175		38
Commercial Business [Member] | Doubtful [Member] | Commercial Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
Other Construction, Development and Land [Member] | Construction [Member]
Financing Receivable, Year One	1,882		26,717
Financing Receivable, Year Two	31,037		35,673
Financing Receivable, Year Three	34,947		7,495
Financing Receivable, Year Four	3,900		2,655
Financing Receivable, Year Five	2,355		1,231
Financing Receivable, Prior	3,958		2,898
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	78,079		76,669
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	0
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	0	0
Other Construction, Development and Land [Member] | Pass [Member] | Construction [Member]
Financing Receivable, Year One	1,882		26,717
Financing Receivable, Year Two	31,037		35,673
Financing Receivable, Year Three	34,947		7,495
Financing Receivable, Year Four	3,900		2,655
Financing Receivable, Year Five	2,355		1,231
Financing Receivable, Prior	3,856		2,795
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	77,977		76,566
Other Construction, Development and Land [Member] | Special Mention [Member] | Construction [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	48		49
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	48		49
Other Construction, Development and Land [Member] | Substandard [Member] | Construction [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
Other Construction, Development and Land [Member] | Doubtful [Member] | Construction [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	54		54
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	54		54
Multifamily [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		3,374
Financing Receivable, Year Two	3,359		10,495
Financing Receivable, Year Three	13,373		9,534
Financing Receivable, Year Four	12,660		7,943
Financing Receivable, Year Five	7,878		4,137
Financing Receivable, Prior	6,330		4,463
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	43,600		39,946
Current period gross write-offs, Year One	0
Current period gross write-offs, Year Two	0
Current period gross write-offs, Year Three	0
Current period gross write-offs, Year Four	0
Current period gross write-offs, Year Five	0
Current period gross write-offs, Prior	0
Current period gross write-offs, Revolving	0
Current period gross write-offs, Total	0	$ 0
Multifamily [Member] | Pass [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		3,374
Financing Receivable, Year Two	3,359		10,495
Financing Receivable, Year Three	13,373		9,534
Financing Receivable, Year Four	12,660		7,943
Financing Receivable, Year Five	7,878		4,137
Financing Receivable, Prior	6,330		4,463
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	43,600		39,946
Multifamily [Member] | Special Mention [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	0		0
Multifamily [Member] | Substandard [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, amortized cost	0
Multifamily [Member] | Doubtful [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Year One	0		0
Financing Receivable, Year Two	0		0
Financing Receivable, Year Three	0		0
Financing Receivable, Year Four	0		0
Financing Receivable, Year Five	0		0
Financing Receivable, Prior	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, amortized cost	$ 0		$ 0

Note 5 - Qualified Affordable_2

Note 5 - Qualified Affordable Housing Project Investment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Investment Program, Proportional Amortization Method, Applied, Amortization Expense	$ 72,000	$ 89,000
Investment Program, Proportional Amortization Method, Elected, Income Tax Credit and Other Income Tax Benefit, before Amortization Expense	102,000	$ 104,000
Other Assets [Member]
Investments	1,800,000		$ 1,900,000
Other Liabilities [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	$ 168,000		$ 168,000

Note 6 - Renewable Energy Tax_2

Note 6 - Renewable Energy Tax Credit Investment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Amortization of Solar Energy Tax Credit Investment	$ 505,000
Income Tax Credits and Adjustments	596,000
Financial Standby Letter of Credit [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	2,000,000
Investment Tax Credit Carryforward [Member]
Tax Credit, Committed Investment in the Tax Credit Producing Entity	$ 1,800,000	$ 306,000

Note 7 - Borrowed Funds (Detail

Note 7 - Borrowed Funds (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Jan. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Feb. 28, 2024	Dec. 31, 2023
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available			$ 49,300
Residential Mortgage Segment [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged			44,200
US Treasury Securities [Member]
Investment Owned, Face Amount			30,200
Overdraft Line Of Credit Expiring February 28, 2025 [Member]
Federal Home Loan Bank Overdraft, Line of Credit				$ 10,000
Federal Home Loan Bank, Overdraft, Line Of Credit, Borrowings Outstanding			0
Federal Reserve Bank Advances [Member]
Short-Term Debt			33,600		$ 21,500
Federal Home Loan Bank, Advance, Maturity, Year One			0		$ 0
Proceeds from Short-Term Debt	$ 33,600	$ 0
Debt Instrument, Interest Rate, Stated Percentage	4.85%
Debt Instrument, Term (Year)	1 year
Federal Reserve Bank Advances [Member] | Asset Pledged as Collateral [Member]
Investment Owned, Balance, Principal Amount			48,900
Investment Owned, Fair Value			$ 45,900

Note 7 - Borrowed Funds - Short

Note 7 - Borrowed Funds - Short Term FHLB Advances (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Variable Rate Advances [Member]
Maximum balance at any month end	$ 0
Average balance	1,192
Period end balance	$ 0
At end of period	0%
During the period	5.78%
Fixed Rate Advances [Member]
Maximum balance at any month end	$ 13,000
Average balance	2,220
Period end balance	$ 0
At end of period	0%
During the period	5.63%
Bank Term Funding Program [Member]
Maximum balance at any month end	$ 33,625
Average balance	31,908
Period end balance	$ 33,625
At end of period	4.85%
During the period	4.81%

Note 8 - Supplemental Disclos_3

Note 8 - Supplemental Disclosure for Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	8,750	12,550

Note 8 - Supplemental Disclos_4

Note 8 - Supplemental Disclosure for Earnings Per Share - Supplemental Disclosure for Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net income attributable to First Capital, Inc.	$ 2,952	$ 3,816
Weighted average common shares outstanding (in shares)	3,345,060	3,353,623
Net income attributable to First Capital, Inc. per common share, basic (in dollars per share)	$ 0.88	$ 1.14
Net income attributable to First Capital, Inc.	$ 2,952	$ 3,816
Weighted average common shares outstanding (in shares)	3,345,060	3,353,623
Add: Dilutive effect of restricted stock (in shares)	0	0
Weighted average common shares outstanding, as adjusted (in shares)	3,345,060	3,353,623
Net income attributable to First Capital, Inc. per common share, diluted (in dollars per share)	$ 0.88	$ 1.14

Note 9 - Stock-based Compensa_3

Note 9 - Stock-based Compensation Plan (Details Textual) - USD ($)		3 Months Ended
	May 22, 2019	Mar. 31, 2024	Mar. 31, 2023	May 20, 2019	May 20, 2009
Restricted Stock [Member]
Share-Based Payment Arrangement, Expense		$ 78,000	$ 84,000
Share-Based Payment Arrangement, Expense, Tax Benefit		$ 18,000	$ 20,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		0	0
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 259,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		2 years 4 months 24 days
Equity Incentive Plan 2009 [Member] | Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)					223,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)				176,150
Equity Incentive Plan 2019 [Member]
Maximum Fair Value of First Exercisable Stock Incentive Options					$ 100,000
Equity Incentive Plan 2019 [Member] | Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	176,150
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)		159,650
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Equity Incentive Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)		0

Note 9 - Stock-based Compensa_4

Note 9 - Stock-based Compensation Plan - Summary of Nonvested Restricted Shares (Details) - Restricted Stock [Member] - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Nonvested, number of shares (in shares)	5,600
Nonvested, weight average grant date fair value (in dollars per share)	$ 63.6
Granted, number of shares (in shares)	3,150
Granted, weight average grant date fair value (in dollars per share)	$ 28
Vested, number of shares (in shares)	0	0
Vested, weight average grant date fair value (in dollars per share)	$ 0
Forfeited, number of shares (in shares)	0
Forfeited, weight average grant date fair value (in dollars per share)	$ 0
Nonvested, number of shares (in shares)	8,750
Nonvested, weight average grant date fair value (in dollars per share)	$ 50.78

Note 10 - Supplemental Disclo_3

Note 10 - Supplemental Disclosures of Cash Flow Information - Supplemental Disclosures of Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest	$ 3,047	$ 900
Income taxes (net of refunds received)	0	0
Financial Standby Letter of Credit [Member]
Agreement to invest in renewable energy tax credit facility	$ 2,000	$ 0

Note 11 - Fair Value Measurem_3

Note 11 - Fair Value Measurements (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Liabilities, Fair Value Disclosure	$ 0		$ 0
Impaired Loan [Member]
Provision for Loan, Lease, and Other Losses	$ 11,000	$ 40,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Inputs, Estimated Selling Costs	20%

Note 11 - Fair Value Measurem_4

Note 11 - Fair Value Measurements - Assets Measured at Fair Value on Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Securities available for sale	$ 428,144	$ 437,271
Equity securities (included in other assets)	1,200	1,300
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Securities available for sale	68,470	72,044
Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	47,717	25,173
US Government Agencies Debt Securities [Member]
Securities available for sale	127,267	129,505
US Treasury and Government [Member]
Securities available for sale	58,362	63,084
Municipal Notes [Member]
Securities available for sale	126,328	147,465
Fair Value, Recurring [Member]
Securities available for sale	428,144	437,271
Equity securities (included in other assets)	1,193	1,260
Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Securities available for sale	68,470	72,044
Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	47,717	25,173
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	127,267	129,505
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	58,362	63,084
Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	126,328	147,465
Fair Value, Nonrecurring [Member]
Impaired Loans	37	54
Fair Value, Nonrecurring [Member] | Residential Construction Segment [Member]
Impaired Loans	37	27
Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired Loans		27
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Securities available for sale	58,362	63,084
Equity securities (included in other assets)	1,193	1,260
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	58,362	63,084
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member]
Impaired Loans	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Residential Construction Segment [Member]
Impaired Loans	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired Loans		0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Securities available for sale	369,782	374,187
Equity securities (included in other assets)	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Securities available for sale	68,470	72,044
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	47,717	25,173
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	127,267	129,505
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	126,328	147,465
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member]
Impaired Loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Residential Construction Segment [Member]
Impaired Loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired Loans		0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Securities available for sale	0	0
Equity securities (included in other assets)	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Impaired Loans	37	54
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Residential Construction Segment [Member]
Impaired Loans	$ 37	27
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired Loans		$ 27

Note 11 - Fair Value Measurem_5

Note 11 - Fair Value Measurements - Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Securities available for sale	$ 428,144	$ 437,271
Equity securities (included in other assets)	1,200	1,300
Reported Value Measurement [Member]
Cash and cash equivalents	42,092	38,670
Interest-bearing time deposits	3,185	3,920
Securities available for sale	428,144	437,271
Securities held to maturity	7,000	7,000
Loans held for sale	759	800
Loans, net	621,377	614,409
FHLB and other restricted stock	1,836	1,836
Accrued interest receivable	4,442	4,788
Equity securities (included in other assets)	1,193	1,260
Deposits	1,010,092	1,025,211
Borrowed funds	33,625	21,500
Accrued interest payable	1,398	1,209
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	42,092	38,670
Interest-bearing time deposits	3,178	3,925
Securities available for sale	428,144	437,271
Securities held to maturity	4,405	4,446
Loans held for sale	765	811
Loans, net	618,055	609,243
Accrued interest receivable	4,442	4,788
Equity securities (included in other assets)	1,193	1,260
Deposits	1,008,683	1,023,813
Borrowed funds	33,509	21,470
Accrued interest payable	1,398	1,209
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	42,092	38,670
Interest-bearing time deposits	0	0
Securities available for sale	58,362	63,084
Securities held to maturity	0	0
Loans held for sale	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Equity securities (included in other assets)	1,193	1,260
Deposits	0	0
Borrowed funds	0	0
Accrued interest payable	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Interest-bearing time deposits	3,178	3,925
Securities available for sale	369,782	374,187
Securities held to maturity	4,405	4,446
Loans held for sale	765	811
Loans, net	0	0
Accrued interest receivable	4,442	4,788
Equity securities (included in other assets)	0	0
Deposits	0	0
Borrowed funds	33,509	21,470
Accrued interest payable	1,398	1,209
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Interest-bearing time deposits	0	0
Securities available for sale	0	0
Securities held to maturity	0	0
Loans held for sale	0	0
Loans, net	618,055	609,243
Accrued interest receivable	0	0
Equity securities (included in other assets)	0	0
Deposits	1,008,683	1,023,813
Borrowed funds	0	0
Accrued interest payable	$ 0	$ 0

Note 12 - Revenue From Contra_3

Note 12 - Revenue From Contracts With Customers - Noninterest Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Noninterest income, financial service	$ 1,701	$ 1,694
Net gains on loans and investments	65	223
Increase in cash value of life insurance	48	45
Other	85	29
Other noninterest income	198	297
Total noninterest income	1,899	1,991
Deposit Account [Member]
Noninterest income, financial service	593	562
ATM and Debit Card Fees [Member]
Noninterest income, financial service	1,060	1,087
Investment Advisory, Management and Administrative Service [Member]
Noninterest income, financial service	13	12
Product and Service, Other [Member]
Noninterest income, financial service	$ 35	$ 33