Citizens Holding (CIZN) 10-K 16 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 10, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Registrant Name	CITIZENS HOLDING COMPANY
Document Type	10-K
Document, Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document, Transition Report	false
Entity, File Number	001-15375
Entity, Incorporation, State or Country Code	MS
Entity, Tax Identification Number	64-0666512
Entity, Address, Address Line One	521 Main Street
Entity, Address, City or Town	Philadelphia
Entity, Address, State or Province	MS
Entity, Address, Postal Zip Code	39350
City Area Code	601
Local Phone Number	656-4692
Title of 12(b) Security	Common Stock, $0.20 par value
Trading Symbol	CIZN
Security Exchange Name	NASDAQ
Entity, Well-known Seasoned Issuer	No
Entity, Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity, Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity, Public Float			$ 93,595,002
Entity, Common Stock Shares, Outstanding		5,607,438
dei_AuditorName	Horne LLP
dei_AuditorLocation	Memphis, TN
dei_AuditorFirmId	171
Amendment Flag	false
Entity Central Index Key	0001075706

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 26,948	$ 10,673
Interest bearing deposits with other banks	1,646	68,563
Cash and cash equivalents	28,594	79,236
Investment securities held-to-maturity, at amortized cost	406,590	0
Securities available for sale, at fair value	201,322	631,835
Loans held for investment ("LHFI"), net of unearned income	585,591	571,847
Less allowance for loan losses, LHFI	5,264	4,513
Net LHFI	580,327	567,334
Bank premises, furniture, fixtures and equipment, net	27,705	26,661
Other real estate owned, net	1,179	2,475
Accrued interest receivable	4,864	4,171
Cash surrender value of life insurance	25,724	25,679
Deferred tax assets, net	29,574	6,279
Identifiable intangible assets, net	13,442	13,551
Other assets	4,682	4,088
Total assets	1,324,003	1,361,309
Deposits
Non-interest bearing deposits	299,112	302,707
Interest bearing deposits	827,290	809,185
Total deposits	1,126,402	1,111,892
Securities sold under agreement to repurchase	127,574	112,760
Borrowings on secured line of credit	18,000	18,000
Accrued interest payable	732	328
Deferred compensation payable	9,868	9,543
Other liabilities	2,402	2,886
Total liabilities	1,284,978	1,255,409
Shareholders' equity
Common stock, $.20 par value, authorized 22,500,000 shares; 5,603,570 shares issued and outstanding at December 31, 2022 and 5,595,320 shares issued and outstanding at December 31, 2021	1,122	1,120
Additional paid-in capital	18,448	18,293
Accumulated other comprehensive (loss), net of tax benefit of $29,355 in 2022 and $3,921 in 2021	(83,070)	(11,795)
Retained earnings	102,525	98,282
Total shareholders' equity	39,025	105,900
Total liabilities and shareholders' equity	$ 1,324,003	$ 1,361,309

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.20	$ 0.20
Common Stock, Shares Authorized (in shares)	22,500,000	22,500,000
Common Stock, Shares, Issued (in shares)	5,603,570	5,595,320
Common Stock, Shares, Outstanding, Ending Balance (in shares)	5,603,570	5,595,320
AOCI Tax, Attributable to Parent	$ 29,355	$ 3,921

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest income
Interest and fees on loans	$ 27,198	$ 31,207	$ 30,941
Interest on securities
Taxable	8,075	4,440	7,837
Non-taxable	4,040	2,800	1,501
Other interest	388	62	282
Total interest income	39,701	38,509	40,561
Interest expense
Deposits	2,538	4,260	6,556
Other borrowed funds	2,254	755	871
Total interest expense	4,792	5,015	7,427
Net interest income	34,909	33,494	33,134
Provision for loan losses	124	1,409	1,485
Net interest income after provision for loan losses	34,785	32,085	31,649
Non-interest income
Net gains on sales of securities	0	1,378	829
Other income	2,721	3,030	2,673
Total non-interest income	10,885	12,188	10,460
Non-interest expense
Salaries and employee benefits	17,649	18,460	17,476
Occupancy expense	3,195	3,193	3,105
Equipment expense	4,216	3,942	4,255
Write down on other real estate	42	914	230
Other expense	9,067	8,839	8,360
Total non-interest expense	34,169	35,348	33,426
Income before income taxes	11,501	8,925	8,683
Income tax expense	1,881	1,431	1,752
Net income	$ 9,620	$ 7,494	$ 6,931
Net income per share – basic (in dollars per share)	$ 1.72	$ 1.34	$ 1.24
Net income per share – diluted (in dollars per share)	$ 1.72	$ 1.34	$ 1.24
Weighted average shares outstanding
Basic (in shares)	5,592,668	5,584,396	5,577,352
Diluted (in shares)	5,592,668	5,584,483	5,579,916
Deposit Account [Member]
Non-interest income
Service charges on deposit accounts	$ 3,896	$ 3,499	$ 3,352
Financial Service, Other [Member]
Non-interest income
Service charges on deposit accounts	$ 4,268	$ 4,281	$ 3,606

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net income	$ 9,620	$ 7,494	$ 6,931
Other comprehensive (loss) income
Unrealized holding (losses) gains on available-for-sale securities	(96,677)	(22,608)	5,736
Income tax effect	24,121	5,641	(1,431)
Net unrealized (losses) gains	(72,556)	(16,967)	4,305
Amortization of net unrealized losses transferred during the period	1,707	0	0
Income tax effect	(426)	0	0
Net unrealized losses	1,281	0	0
Reclassification adjustment for gains included in net income	0	1,378	829
Income tax effect	0	(344)	(207)
Net gains included in net income	0	1,034	622
Total other comprehensive (loss) income	(71,275)	(15,933)	4,927
Comprehensive (loss) income	$ (61,655)	$ (8,439)	$ 11,858

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2019	5,578,131
Balance at Dec. 31, 2019	$ 1,116	$ 17,883	$ (789)	$ 94,590	$ 112,800
Net income	0	0	0	6,931	6,931
Dividends paid ($0.96 per share)	$ 0	0	0	(5,363)	(5,363)
Options exercised (in shares)	5,189
Options exercised	$ 1	85	0	0	86
Restricted stock granted (in shares)	8,250
Restricted stock granted	$ 2	(2)	0	0	0
Restricted stock forfeited (in shares)	(4,500)
Restricted stock forfeited	$ (1)				0
Restricted stock forfeited		1
Stock compensation expense	0	167	0	0	167
Other comprehensive (loss) income, net	$ 0	0	4,927	0	4,927
Balance (in shares) at Dec. 31, 2020	5,587,070
Balance at Dec. 31, 2020	$ 1,118	18,134	4,138	96,158	119,548
Net income	0	0	0	7,494	7,494
Dividends paid ($0.96 per share)	$ 0	0	0	(5,370)	(5,370)
Restricted stock granted (in shares)	8,250
Restricted stock granted	$ 2	(2)	0	0	0
Stock compensation expense	0	161	0	0	161
Other comprehensive (loss) income, net	$ 0	0	(15,933)	0	(15,933)
Balance (in shares) at Dec. 31, 2021	5,595,320
Balance at Dec. 31, 2021	$ 1,120	18,293	(11,795)	98,282	105,900
Net income	0	0	0	9,620	9,620
Dividends paid ($0.96 per share)	$ 0	0	0	(5,377)	(5,377)
Restricted stock granted (in shares)	8,250
Restricted stock granted	$ 2	(2)	0	0	0
Stock compensation expense	0	157	0	0	157
Other comprehensive (loss) income, net	$ 0	0	(71,275)	0	(71,275)
Balance (in shares) at Dec. 31, 2022	5,603,570
Balance at Dec. 31, 2022	$ 1,122	$ 18,448	$ (83,070)	$ 102,525	$ 39,025

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)	$ 0.96	$ 0.96	$ 0.96
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)	$ 0.96	$ 0.96	$ 0.96

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net income	$ 9,620	$ 7,494	$ 6,931
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	1,275	1,173	1,121
Amortization of premiums and accretion of discounts on investment securities, net	(3,247)	(6,629)	(7,286)
Stock compensation expense	157	161	167
Provision for loan losses	124	1,409	1,485
Gain on sale of securities	0	1,378	829
Gain from death benefit proceeds on BOLI	(192)	(357)	0
(Gain) loss on sale of fixed assets	(322)	13	(74)
Impairment loss on fixed assets	208	0	0
Net gain on sale of other real estate owned	(27)	(323)	(105)
Deferred income tax expense	401	566	498
Writedown on other real estate owned	42	914	230
(Increase) decrease in accrued interest receivable	(694)	1,812	(1,802)
Increase in cash surrender value life insurance	(665)	(670)	(726)
Increase (decrease) in accrued interest payable	403	(194)	(606)
Increase (decrease) in deferred compensation liability	325	(122)	212
Net change in other operating assets and liabilities	142	(364)	(255)
Net cash provided by operating activities	13,760	17,491	14,043
Cash flows from investing activities
Proceeds from calls, paydowns and maturities of securities available-for-sale	39,399	150,879	237,705
Proceeds from calls, paydowns and maturities of securities held-to-maturity	8,371	0	0
Proceeds from sales of securities available-for-sale	0	500,685	188,324
Purchases of investment securities available-for-sale	(122,120)	(631,131)	(640,289)
Proceeds from sale of FHLB stock	0	4,447	2,913
Decrease in federal funds sold	0	0	1,600
Death benefit proceeds from bank-owned life insurance	812	1,162	0
Purchases of bank premises, furniture, fixtures and equipment	(2,642)	(2,599)	(2,019)
Proceeds from sales of bank premises, furniture, fixtures and equipment	546	492	124
Proceeds from sale of other real estate owned	1,331	3,257	1,899
Purchases of FHLB stock	(880)	(4,103)	(1,025)
Net change in loans	(13,166)	75,527	(77,239)
Net cash (used in) provided by investing activities	(88,349)	98,616	(288,007)
Cash flows from financing activities
Net change in deposits	14,510	16,703	196,193
Net increase (decrease) in securities sold under agreement to repurchase	14,814	(83,512)	25,862
Proceeds from borrowings on secured line of credit	0	18,000	0
Proceeds from exercise of stock options	0	0	86
Dividends paid to shareholders	(5,377)	(5,370)	(5,363)
Net (decrease) increase in FHLB advances	0	(25,000)	25,000
Net cash provided by (used in) financing activities	23,947	(79,179)	241,778
Net (decrease) increase in cash and due from banks	(50,642)	36,928	(32,186)
Cash and cash equivalents, beginning of year	79,236	42,308	74,494
Cash and cash equivalents, end of year	28,594	79,236	42,308
Supplemental disclosures of cash flow information
Interest	4,388	5,209	8,033
Income taxes	1,490	515	1,539
Noncash disclosures
Real estate acquired by foreclosure	$ 49	$ 3,250	$ 1,546

Note 1 - Nature of Business and

Note 1 - Nature of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	Note 1. Nature of Business and Summary of Significant Accounting Policies (in thousands, except share and per share data) Nature of Business Citizens Holding Company (referred to herein as the “Holding Company”) owns and operates The Citizens Bank of Philadelphia (the “Bank”). In addition to full service commercial banking, the Bank offers title insurance services through its affiliate, Title Services LLC. During 2022, Title Services LLC ceased operations. As a state bank, the Bank is subject to regulations of the Mississippi Department of Banking and Consumer Finance and the Federal Deposit Insurance Company. The Company is also subject to the regulations of the Federal Reserve. The area served by the Bank is east central Mississippi, along with southern and northern counties of Mississippi and their surrounding areas. Services are provided at multiple branch offices. Basis of Financial Statement Presentation The accounting policies of the Company and its subsidiary conform to generally accepted accounting principles (“GAAP”) in the United States of America and to general practices within the banking industry. The consolidated financial statements of the Company include the accounts of the Bank and its affiliate (collectively, the “Company”). All significant intercompany transactions have been eliminated in consolidation. Segment Reporting We have determined that all of our lending divisions meet the aggregation criteria of Accounting Standards Codification (“ASC”) 280, Segment Reporting, since all offer similar products and services, operate with similar processes, have similar customers and are collectively reviewed by the chief operating decision maker. No other services are material for presentation as a separate segment. Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses and the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans. In connection with the determination of the allowance for loan losses and valuation of foreclosed real estate, management obtains independent appraisals for significant properties. While management uses available information to recognize losses on loans and to value foreclosed real estate, future additions to the allowance or adjustments to the valuation may be necessary based on changes in local economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the Company’s allowance for loan losses and valuations of foreclosed real estate. Such agencies may require the Company to recognize additions to the allowance or to make adjustments to the valuation based on their judgments about information available to them at the time of their examination. Due to these factors, it is reasonably possible that the allowance for loan losses and valuation of foreclosed real estate may change materially in the near term. Cash, Due from Banks and Interest Bearing Deposits with Other Banks For the purpose of reporting cash flows, cash and due from banks includes cash on hand and demand deposits. Cash flows from loans originated by the Company, deposits, and federal funds purchased and sold are reported net in the statement of cash flows. The Company is required to maintain average reserve balances with the Federal Reserve Bank based on a percentage of deposits. Effective March 26, 2021, the Federal Reserve reduced reserve requirement ratios to zero percent, eliminating the reserve requirements for all depository institutions. Interest-bearing deposits with other banks mature within one Investment Securities In accordance with the investments topic of the ASC, securities are classified as “available-for-sale (“AFS”),” “held-to-maturity (“HTM”)” or “trading”. Fair values for securities are based on quoted market prices where available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments. Gains or losses on the sale of securities are determined using the specific identification method. Currently, the Company has no trading securities. Securities Available-for-Sale Securities that are held for indefinite periods of time or used as part of the Company’s asset/liability management strategy and that may be sold in response to interest rate changes, changes in prepayment risk, the need to increase regulatory capital and other similar factors are classified as AFS. Securities available-for-sale are reported at fair value, with unrealized gains and losses reported, net of related income tax effect, as a separate component of shareholders’ equity. The Company evaluates its investment portfolio for other-than-temporary-impairment (“OTTI”) on a quarterly basis in accordance with ASC 320, “Investments - Debt and Equity Securities.” Impairment is assessed at the individual security level. The Company considers an investment security impaired if the fair value of the security is less than its cost or amortized cost basis. Impairment is considered to be other-than-temporary if the Company intends to sell the investment security or if the Company does not expect to recover the entire amortized cost basis of the security before the Company is required to sell the security or the security’s maturity. When impairment of an equity security is considered to be other-than-temporary, the security is written down to its fair value and an impairment loss is recorded as a loss within noninterest income in the Consolidated Statements of Income. When impairment of a debt security is considered to be other-than-temporary, the security is written down to its fair value. The amount of OTTI recorded as a loss within noninterest income depends on whether an entity intends to sell the debt security and whether it is more likely than not that the entity will be required to sell the security before recovery of its amortized cost basis. If an entity intends to, or has decided to, sell the debt security or more likely than not will be required to sell the security before recovery of its amortized cost basis, OTTI must be recognized in earnings in an amount equal to the entire difference between the security’s amortized cost basis and its fair value. If an entity does not intend to sell the debt security and it is not more likely than not that the entity will be required to sell the security before recovery of its amortized cost basis, OTTI is separated into the amount representing credit loss and the amount related to all other market factors. The amount related to credit loss is recognized in earnings and is calculated as the difference between the estimate of discounted future cash flows and the amortized cost basis of the security. A number of qualitative and quantitative factors, including but not limited to the financial condition of the underlying issuer and current and projected deferrals or defaults, are considered by management in the estimate of the discounted future cash flows. The remaining difference between the fair value and the amortized cost basis of the security is considered the amount related to other market factors and is recognized in other comprehensive income, net of applicable taxes. Securities Held-to-Maturity HTM securities are carried at amortized cost and represent those securities that the Company both intends and has the ability to hold to maturity. LHFI and Allowance for Loan Losses LHFI are loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal amount outstanding, net of unearned income and an allowance for loan losses. The Company has no loans held-for-sale. Unearned income includes deferred fees net of deferred direct incremental loan origination cost. Unearned income attributable to loans held with a maturity of more than one year is recognized as income or expense over the life of the loan. Unearned discounts on installment loans are recognized as income over the terms of the loans by a method that approximates the interest method. Unearned income and interest on commercial loans are recognized based on the principal amount outstanding. For all other loans, interest is accrued daily on the outstanding balances. For impaired loans, interest is discontinued on a loan when management believes, after considering collection efforts and other factors, that the borrower’s financial condition is such that collection of interest is doubtful. Cash collections on impaired loans are credited to the loan receivable balance, and no interest income is recognized on those loans until the principal balance has been collected. The Company generally discontinues the accrual of interest income when a loan becomes 90 days past due as to principal or interest; however, management may elect to continue the accrual when the estimated net realizable value of collateral is sufficient to cover the principal balance and the accrued interest. Interest income on other nonaccrual loans is recognized only to the extent of interest payments. Upon discontinuance of the accrual of interest on a loan, any previously accrued but unpaid interest is reversed against interest income. A loan is impaired when management determines that it is probable the Company will be unable to collect all contractual principal and interest payments due in accordance with the terms of the loan agreement. Impaired loans are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate or, as a practical expedient, at the loan’s observable market price or the fair value of the collateral if the loan is collateral dependent. The amount of impairment, if any, and any subsequent changes are included in the allowance for loan losses. Troubled debt restructurings (“TDR”) are those for which concessions have been granted to the borrower due to a deterioration of the borrower’s financial condition. Such concessions may include reduction in interest rates or deferral of interest or principal payments. In evaluating whether to restructure a loan, management analyzes the long-term financial condition of the borrower, including guarantor and collateral support, to determine whether the proposed concessions will increase the likelihood of repayment of principal and interest. TDR are classified as performing, unless they are on nonaccrual status of 90 days or more delinquent, in which case they are considered nonperforming. The allowance for loan losses is established through a provision for loan losses charged against net income. Loans determined to be uncollectible are charged against the allowance for loan losses, and subsequent recoveries, if any, are credited to the allowance. The allowance represents an amount, which, in management’s judgment, will be adequate to absorb estimated probable losses on existing loans that may become uncollectible. In order to determine an adequate level of allowance, management utilizes a model that calculates the allowance for loan loss by applying an average historical charge-off percentage by loan segment over a 20-quarter period of time with the most current quarters weighted to show the effect of the most recent chargeoff activity to the current loan balances in the corresponding loan segment. Additionally, for substandard loan relationships with balances over $100, specific reserves on an individual loan basis may be applied. The specific reserve is then added to the general reserve calculated using the model. The general reserve is calculated only on loans that have not been individually assessed for a specific reserve. This specific reserve is determined by review of the borrower’s credit history, capacity to pay, adequacy of collateral and general economic conditions related to the respective loan. This specific reserve will stay in place until such time that the borrower’s obligation is satisfied or the loan is greatly improved. Large groups of small-balance homogenous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential loans for impairment disclosures. Business Combinations, Accounting for Credit-Deteriorated Purchased Loans and Related Assets Business combinations are accounted for by applying the acquisition method in accordance with ASC 805, “Business Combinations.” Under the acquisition method, identifiable assets acquired and liabilities assumed and any non-controlling interest in the acquiree at the acquisition date are measured at their fair values as of that date and are recognized separately from goodwill. Results of operations of the acquired entities are included in the Consolidated Statements of Income from the date of acquisition. Acquisition costs incurred by the Company are expensed as incurred. Loans purchased in business combinations with evidence of credit deterioration since origination and for which it is probable that all contractually required payments will not be collected are considered to be credit-impaired. Purchased credit deteriorated loans are accounted for in accordance with ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality” (“ASC 310-30”), and initially measured at fair value, which includes estimated future credit losses expected to be incurred over the life of the loans. Increases in expected cash flows to be collected on these loans are recognized as an adjustment of the loan’s yield over its remaining life, while decreases in expected cash flows are recognized as an impairment. Bank Premises, Furniture, Fixtures and Equipment The Company’s premises, furniture, fixtures and equipment are stated at cost less accumulated depreciation computed by straight-line methods over the estimated useful lives of the assets, which range from three forty Leases ASU 2016-02, “Leases (Topic 842),” became effective for the Company on January 1, 2020. The Company adopted FASB ASC Topic 842 utilizing the modified retrospective transition approach prescribed by ASU 2018-11, “Leases (Topic 842): Targeted Improvements”. The Company did not elect to adopt the package of practical expedients, which includes reassessing whether any expired or existing contracts are or contain leases, reassessing the lease classification and reassessing initial direct costs. Also, the Company did not elect to adopt the hindsight practical expedient therefore maintaining the lease terms previously determined under FASB ASC Topic 840, “Leases”. The Company made an accounting policy election to not recognize short-term leases (12 months or less) on the balance sheet. The Company accounts for the lease and nonlease components separately as such amounts are readily determinable. Once the Company identifies and determines certain contracts are leases according to FASB ASC Topic 842, the Company classifies it as an operating or a finance lease and recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease liability represents the present value of the lease payments that remain unpaid as of the commencement date and the right-of-use asset is the initial lease liability recognized for the lease plus any lease payments made to the lessor at or before the commencement date as well as any initial direct costs less any lease incentives received. The Company’s operating leases primarily consist of building and land leases. The Company recognizes lease rent expense on a straight-line basis over the term of the lease contract and records it as noninterest expense in net occupancy – premises for building and land leases. The Company’s amortization of the right-of-use asset is the difference between the straight-line lease expense and the interest expense recognized on the lease liability during the period. The Company’s lease liabilities are measured as the present value of the remaining lease payments throughout the lease term. In order to calculate its right-of-use assets and lease liabilities, FASB ASC Topic 842 requires the Company to use the rate of interest implicit in the lease when readily determinable. If the rate implicit in the lease is not readily determinable, the Company is required to use its incremental borrowing rate, which is the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment. Since the implicit interest rate for most of its building and land leases were not readily determinable, the Company used its incremental borrowing rate. The Company’s short-term leases primarily include automated teller machines. For short-term leases, the Company recognizes lease expense on a straight-line basis over the lease term. As previously stated, the Company has elected not to include short-term leases on its balance sheet. Other Real Estate Owned Other real estate owned (“OREO”) consists of properties repossessed by the Company on foreclosed loans. These assets are stated at fair value at the date acquired less estimated costs to sell. Losses arising from the acquisition of such property are charged against the allowance for loan losses. Declines in value resulting from subsequent revaluation of the property or losses resulting from disposition of such property are expensed as incurred. Revenue and expenses from operations of other real estate owned are reflected as other income (expense). Cash Surrender Value of Life Insurance The Company has purchased life insurance contracts on certain employees and directors. Certain of such policies were acquired to fund deferred compensation arrangements with employees and directors. The cash surrender value of the Company owned policies is carried at the actual cash surrender value of the policy at the balance sheet date. Changes in the value of the policies are classified in non-interest income. Intangible Assets Intangible assets include core deposits purchased and goodwill. Core deposit intangibles are amortized on a straight-line basis over their estimated economic lives ranging from 5 to 10 years. Goodwill and other intangible assets with indefinite lives are not amortized but are tested at least annually for impairment. Fair values are determined based on market valuation multiples for the Company and comparable businesses based on the assets and cash flow of the Bank, the Company’s only reportable segment. If impairment has occurred, the goodwill or other intangible asset is reduced to its estimated fair value through a charge to expense. Income Taxes Provisions for income taxes are based on taxes payable or refundable for the current year and the changes in deferred tax assets and liabilities, excluding components of other comprehensive income. Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Comprehensive (Loss) Income Comprehensive (loss) income includes net earnings reported in the consolidated statements of income, changes in unrealized gain (loss) on securities available-for-sale and the amount of unrealized losses recorded upon the transfer of AFS securities to HTM securities, net of amortization, reported as a component of shareholders’ equity. Unrealized gain (loss) on AFS securities, net of related income taxes, and unrealized losses from the transfer of AFS securities to HTM securities are the primary components of accumulated other comprehensive (loss) income for the Company. Net Income Per Share Net income per share-basic is computed by dividing net income by the weighted average number of common shares outstanding during the year. Net income per share-diluted is based on the weighted average number of shares of common stock outstanding for the periods, including the dilutive effect of the Company’s outstanding stock options and restricted stock grants. The effect of the dilutive shares for the years 2022, 2021 and 2020 is illustrated in the following table. 2022 2021 2020 Basic weighted average shares outstanding 5,592,668 5,584,396 5,577,352 Dilutive effect of stock options - 87 2,564 Dilutive weighted average shares outstanding 5,592,668 5,584,483 5,579,916 Net income $ 9,620 $ 7,494 $ 6,931 Net income per share-basic $ 1.72 $ 1.34 $ 1.24 Net income per share-diluted $ 1.72 $ 1.34 $ 1.24 Advertising Costs Advertising costs are charged to expense when incurred. Advertising expense was $610, $573 and $642 for the years ended December 31, 2022, 2021 and 2020, respectively. Securities Sold Under Agreements to Repurchase Securities sold under agreements to repurchase are accounted for as collateralized financing transactions and are recorded at the amounts at which the securities were sold. Securities, generally United States Government, federal agency and state county municipal securities, pledged as collateral under these financing arrangements cannot be sold or re-pledged by the secured party. Reclassifications Certain information for 2021 has been reclassified to conform to the financial presentation for 2022. Such reclassifications had no effect on net income or shareholders’ equity. Stock-Based Compensation At December 31, 2022, the Company had outstanding grants under two stock-based compensation plans, which are the 1999 Directors’ Stock Compensation Plan and the 2013 Incentive Compensation Plan. Compensation expense for option grants and restricted stock awards is determined based on the estimated fair value of the stock options and restricted stock on the applicable grant or award date. The Company has elected to account for forfeitures in compensation cost when they occur as permitted under the guidance in ASC 718, “Compensation - Stock Compensation” (“ASC 718”). Expense associated with the Company’s stock-based compensation is included under the line item “Salaries and benefits” on the Consolidated Statements of Income. The Company recognizes compensation expense for all share-based payments to employees in accordance with ASC 718. Subsequent Events The Company has evaluated, for consideration of recognition or disclosure, subsequent events that have occurred through the date of issuance of its financial statements, and has determined that no significant events occurred after December 31, 2022 but prior to the issuance of these financial statements that would have a material impact on its Consolidated Financial Statements. Adoption of New Accounting Standards There were no new accounting standards adopted by the Company during the year ended December 31, 2022. Newly Issued Accounting Standards In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments to information about past events and current conditions. Additionally, ASU 2016-13 amends the accounting for credit losses on debt securities and purchased financial assets with credit deterioration. The amendments in ASU 2016-13 were originally effective for fiscal years beginning after December 31, 2020, and interim periods within those years for public business entities that are SEC filers. However, in October 2020, the FASB approved deferral of the effective date for ASU 2016-13 for certain companies. The new effective date for the Company is January 1, 2023. ASU 2016-13 permits the use of estimation techniques that are practical and relevant to the Company’s circumstances, as long as they are applied consistently over time and faithfully estimate expected credit losses in accordance with the standard. The ASU lists several common credit loss methods that are acceptable such as a discounted cash flow method, loss-rate method and probability of default/loss given default (PD/LGD) method. Depending on the nature of each identified pool of financial assets with similar risk characteristics, the Company currently plans on implementing a PD/LGD method or a loss-rate method to estimate expected credit losses. The Company expects ASU 2016-13 to have a significant impact on the Company’s accounting policies, internal controls over financial reporting and footnote disclosures. The Company has chosen to utilize the loss-rate method for the majority of the loan portfolio, including commercial loans, residential real estate loans, commercial real estate loans and consumer loans. The Company will utilize the weighted average remaining maturity (“WARM”) method for the credit card and overdraft portfolios due to the nature of the loans being less complex. The Company continues to assess the impact of CECL on the financial statements but the initial impact is estimated to be between $1,000 and $1,500. This will be recorded as an adjustment to retained earnings during 2023 and the Company has elected to phase-in the impact for regulatory capital purposes over the next 3 years. In March 2022, the Financial Accounting Standards Board (“FASB) issued Accounting Standards Update No. 2022-02, Financial Instruments (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This amendment has two main provisions, (1) eliminates the accounting guidance for TDRs by creditors in Subtopic 310-40, Receivables-Troubled Debt Restructurings by Creditors and (2) requires the Company to disclose current-period gross writeoffs by year of origination. The effective date for the Company is January 1, 2023 and the Company does not believe this update will have a material impact on the financial statements.

Note 2 - Investment Securities

Note 2 - Investment Securities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 2. Investment Securities (in thousands) The amortized cost and estimated fair value of securities available-for-sale and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive (loss) income at December 31, 2022 and 2021 were as follows: Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value Securities available-for-sale Mortgage-backed securities $ 107,055 $ - $ 10,083 $ 96,972 State, County, Municipals 134,906 - 30,993 103,913 Other securities 500 - 63 437 Total $ 242,461 $ - $ 41,139 $ 201,322 Gross Gross Amortized Unrealized Unrealized 2021 Cost Gains Losses Fair Value Securities available-for-sale Obligations of U.S. Government agencies $ 4,969 $ - $ 269 $ 4,700 Mortgage-backed securities 411,729 42 12,180 399,591 State, County, Municipals 230,359 700 4,008 227,051 Other securities 500 - 7 493 Total $ 647,557 $ 742 $ 16,464 $ 631,835 The amortized cost and estimated fair value of securities HTM and the corresponding amounts of gross unrealized gains and losses at December 31, 2022 were as follows: Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value Securities held-to-maturity Obligations of U.S. Government agencies $ 4,002 $ - $ 367 $ 3,635 Mortgage-backed securities 309,748 - 24,654 285,094 State, County, Municipals 92,840 - 6,277 86,563 Total $ 406,590 $ - $ 31,298 $ 375,292 There were no The following tables show the gross unrealized losses and fair value of the Company’s investments classified as AFS and HTM investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2022 and 2021. A summary of unrealized loss information for AFS and HTM securities, categorized by security type follows: December 31, 2022 Available-for-sale Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage backed securities $ 70,652 $ 3,838 $ 26,320 $ 6,245 $ 96,972 $ 10,083 State, County, Municipal 45,200 9,027 58,713 21,966 103,913 30,993 Other securities - - 437 63 437 63 Total $ 115,852 $ 12,865 $ 85,470 $ 28,274 $ 201,322 $ 41,139 Held-to-maturity Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Government agencies $ - $ - $ 3,635 $ 367 $ 3,635 $ 367 Mortgage backed securities 17,882 1,333 267,212 23,321 285,094 24,654 State, County, Municipal 15,059 781 71,504 5,496 86,563 6,277 Total $ 32,941 $ 2,114 $ 342,351 $ 29,184 $ 375,292 $ 31,298 December 31, 2021 Available-for-sale Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Government agencies $ 4,700 $ 269 $ - $ - $ 4,700 $ 269 Mortgage backed securities 376,644 11,535 19,986 645 396,630 12,180 State, County, Municipal 175,520 4,008 119 - 175,639 4,008 Other securities - - 493 7 493 7 Total $ 556,864 $ 15,812 $ 20,598 $ 652 $ 577,462 $ 16,464 The unrealized losses shown above are due to increases in market rates over the yields available at the time of purchase of the underlying securities and not credit quality. The Company does not intend to sell any of the securities in an unrealized loss position, and it is more likely than not that the Company will not be required to sell any such security prior to the recovery of its amortized cost basis, which may be at maturity. None of the unrealized losses disclosed in the previous tables are related to credit deterioration. As such, the Company did not The amortized cost and estimated fair value of securities at December 31, 2022, by contractual maturity and investment type, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Available-for-sale Held-to-maturity Amortized Cost Fair Value Amortized Cost Fair Value Due in one year or less $ 721 $ 657 $ - $ - Due after one year through five years 3,152 3,042 - - Due after five years through ten years 5,275 4,853 - - Due after ten years 126,258 95,798 96,842 90,198 Residential mortgage backed securities 94,226 84,481 250,615 230,771 Commercial mortgage backed securities 12,829 12,491 59,133 54,323 Total $ 242,461 $ 201,322 $ 406,590 $ 375,292 Available-for-sale Held-to-maturity Amortized Cost Fair Value Amortized Cost Fair Value December 31, 2021 Due in one year or less $ 216 $ 217 $ - $ - Due after one year through five years 1,895 1,924 - - Due after five years through ten years 4,226 4,287 - - Due after ten years 229,491 225,816 - - Residential mortgage backed securities 332,779 323,736 - - Commercial mortgage backed securities 78,950 75,855 - - Total $ 647,557 $ 631,835 $ - $ - Investment securities with carrying amounts of $462,954 and $371,190 at December 31, 2022 and December 31, 2021, respectively, were pledged as collateral for public deposits and securities sold under agreement to repurchase. Gross realized gains and losses are included in net gains on sales of securities in the Consolidated Statements of Income. Total gross realized gains and gross realized losses from the sale of investment securities for each of the years ended December 31 were: 2022 2021 2020 Gross realized gains $ - $ 4,257 $ 1,656 Gross realized losses - 2,879 827 Net realized gains $ - $ 1,378 $ 829

Note 3 - Federal Home Loan Bank

Note 3 - Federal Home Loan Bank Stock	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Federal Home Loan Bank Advances, Disclosure [Text Block]	Note 3. Federal Home Loan Bank Stock (in thousands) The Company, as a member of the Federal Home Loan Bank of Dallas (“FHLB”) system, owns stock in the organization. No ready market exists for the stock, and it has no quoted market value. The Company’s investment in the FHLB is carried at cost of $1,786 and $889 at December 31, 2022 and December 31, 2021, respectively, and is included in other assets in the Consolidated Statements of Financial Condition. The Company purchased stock in 2022 and 2021 at the par value of $100 per share.

Note 4 - Loans

Note 4 - Loans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4. Loans (In Thousands, Except Number of Loans) The composition of LHFI, net at December 31, 2022 and 2021 is as follows: 2022 2021 Real Estate: Land Development and Construction $ 52,731 $ 71,898 Farmland 11,437 13,114 1-4 Family Mortgages 92,148 98,525 Commercial Real Estate 316,541 281,239 Total Real Estate Loans 472,857 464,776 Business Loans: Commercial and Industrial Loans (1) 96,500 92,501 Farm Production and Other Farm Loans 504 621 Total Business Loans 97,004 93,122 Consumer Loans: Credit Cards 2,738 1,963 Other Consumer Loans 12,992 11,986 Total Consumer Loans 15,730 13,949 Total Gross Loans 585,591 571,847 Unearned Income - - Allowance for Loan Losses (5,264 ) (4,513 ) Loans, net $ 580,327 $ 567,334 (1) Includes Paycheck Protection Program ("PPP") loans of $80 and $5,789 as of December 31, 2022 and December 31, 2021, respectively. footnote The Company has certain lending policies and procedures in place that are designed to maximize loan income within an acceptable level of risk. Management reviews these policies and procedures and submits them to the Company’s Board of Directors for its approval when needed, but no less frequently than annually. A reporting system supplements the review process by providing management with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and non-performing and potential problem loans. Diversification in the loan portfolio is a means of managing risk associated with fluctuations in economic conditions. The Company maintains an independent loan review department that reviews and validates the credit risk program on a periodic basis. Results of this review are presented to management with quarterly reports made to the board of directors. The loan review process complements and reinforces the risk identification and assessment decisions made by the lenders and credit personnel, as well as the Company’s policies and procedures. Loans are made principally to customers in the Company’s market. The Company’s lending policy provides that loans collateralized by real estate are normally made with loan-to-value (“LTV”) ratios of 80 percent or less. Commercial loans are typically collateralized by property, equipment, inventories or receivables with LTV ratios from 50 percent to 80 percent. Residential real estate mortgage loans are collateralized by personal residences with LTV ratios of 80 percent or less. Consumer loans are typically collateralized by real estate, vehicles and other consumer durable goods. Approximately $104,261 and $105,251 of the loans outstanding at December 31, 2022 and 2021, respectively, were variable rate loans. In the ordinary course of business, the Company has granted loans to certain directors, significant shareholders and their affiliates (collectively referred to as “related parties”). These loans were made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with other unaffiliated persons and do not involve more than normal risk of collectability. Activity in related party loans during 2022 is presented in the following table. Balance outstanding at December 31, 2021 $ 3,884 Principal additions 145 Principal reductions (3,106 ) Balance outstanding at December 31, 2022 $ 923 In addition to the loans outstanding above, the Company has an outstanding letter of credit with one of the Company’s directors with availability of $2,275 at December 31, 2022 and 2021. The letter of credit was not Loans are considered to be past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are placed on non-accrual status, when, in management’s opinion, the borrower may be unable to meet payment obligations as they become due, as well as when required by regulatory provisions. Loans may be placed on non-accrual status regardless of whether such loans are considered past due. When interest accruals are discontinued, all unpaid accrued interest is reversed. Interest income is subsequently recognized only to the extent cash payments are received in excess of principal due. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Year-end non-accrual loans, segregated by class of loans, were as follows: 2022 2021 Real Estate: Land Development and Construction $ - $ 171 Farmland 117 118 1-4 Family Mortgages 1,720 1,891 Commercial Real Estate 846 1,249 Total Real Estate Loans 2,683 3,429 Business Loans: Commercial and Industrial Loans 281 386 Farm Production and Other Farm Loans - 3 Total Business Loans 281 389 Consumer Loans: Other Consumer Loans 24 8 Total Consumer Loans 24 8 Total Non-accrual Loans $ 2,988 $ 3,826 In the event that non-accrual loans had performed in accordance with their original terms, the Company would have recognized additional interest income of approximately $354, $281 and $383 in 2022, 2021 and 2020, respectively. An age analysis of past due loans, segregated by class of loans, as of December 31, 2022 is as follows: Accruing Loans Loans Loans 90 or more 90 or more 30-89 Days Days Total Past Current Total Days Past Due Past Due Due Loans Loans Loans Past Due Real Estate: Land Development and Construction $ - $ 4 $ 4 $ 52,727 $ 52,731 $ 4 Farmland 38 30 68 11,369 11,437 - 1-4 Family Mortgages 1,799 439 2,238 89,910 92,148 95 Commercial Real Estate 933 486 1,419 315,122 316,541 - Total Real Estate Loans 2,770 959 3,729 469,128 472,857 99 Business Loans: Commercial and Industrial Loans 109 277 386 96,114 96,500 - Farm Production and Other Farm Loans 4 - 4 500 504 - Total Business Loans 113 277 390 96,614 97,004 - Consumer Loans: Credit Cards 56 12 68 2,670 2,738 12 Other Consumer Loans 66 23 89 12,903 12,992 - Total Consumer Loans 122 35 157 15,573 15,730 12 Total Loans $ 3,005 $ 1,271 $ 4,276 $ 581,315 $ 585,591 $ 111 An age analysis of past due loans, segregated by class of loans, as of December 31, 2021 is as follows: Accruing Loans Loans Loans 90 or more 90 or more 30-89 Days Days Total Past Current Total Days Past Due Past Due Due Loans Loans Loans Past Due Real Estate: Land Development and Construction $ 6 $ - $ 6 $ 71,892 $ 71,898 $ - Farmland 130 33 163 12,951 13,114 - 1-4 Family Mortgages 1,678 292 1,970 96,555 98,525 140 Commercial Real Estate 157 570 727 280,512 281,239 - Total Real Estate Loans 1,971 895 2,866 461,910 464,776 140 Business Loans: Commercial and Industrial Loans 205 376 581 91,920 92,501 - Farm Production and Other Farm Loans 3 - 3 618 621 - Total Business Loans 208 376 584 92,538 93,122 - Consumer Loans: Credit Cards 35 12 47 1,916 1,963 12 Other Consumer Loans 76 2 78 11,908 11,986 2 Total Consumer Loans 111 14 125 13,824 13,949 14 Total Loans $ 2,290 $ 1,285 $ 3,575 $ 568,272 $ 571,847 $ 154 Loans are considered impaired when, based on current information and events, it is probable the Company will be unable to collect all the amounts due in accordance with the original contractual terms of the loan agreement, including scheduled principal and interest payments. In determining which loans to evaluate for impairment, management looks at past due loans, bankruptcy filings and any situation that might lend itself to cause a borrower to be unable to repay the loan according to the original contract terms on those loans in excess of $100. If a loan is determined to be impaired and the collateral is deemed to be insufficient to fully repay the loan, a specific reserve will be established. Interest payments on impaired loans are typically applied to principal unless collectability of the principal amount is reasonably assured, in which case interest is recognized on a cash basis. Impaired loans or portions thereof, are charged-off when deemed uncollectible. Impaired loans as of December 31, by class of loans, are as follows: Recorded Recorded Unpaid Investment Investment Total Average Principal With No With Recorded Related Recorded 2022 Balance Allowance Allowance Investment Allowance Investment Real Estate: Land Development and Construction $ - $ - $ - $ - $ - $ 86 Farmland 30 30 - 30 - 32 1-4 Family Mortgages 190 190 - 190 - 479 Commercial Real Estate 3,023 795 2,066 2,861 116 1,996 Total Real Estate Loans 3,243 1,015 2,066 3,081 116 2,593 Business: Commercial and Industrial 304 196 - 196 - 214 Total Business Loans 304 196 - 196 - 214 Total Loans $ 3,547 $ 1,211 $ 2,066 $ 3,277 $ 116 $ 2,807 Recorded Recorded Unpaid Investment Investment Total Average Principal With No With Recorded Related Recorded 2021 Balance Allowance Allowance Investment Allowance Investment Real Estate: Land Development and Construction $ 171 $ 171 $ - $ 171 $ - $ 240 Farmland 33 33 - 33 - 72 1-4 Family Mortgages 767 767 - 767 - 892 Commercial Real Estate 1,294 1,019 112 1,131 3 3,479 Total Real Estate Loans 2,265 1,990 112 2,102 3 4,683 Business: Commercial and Industrial 304 72 160 232 36 323 Total Business Loans 304 72 160 232 36 323 Total Loans $ 2,569 $ 2,062 $ 272 $ 2,334 $ 39 $ 5,006 The Company classified one new commercial real estate loan as a TDR for the year ended December 31, 2022 and no Changes in the Company’s troubled debt restructurings are set forth in the table below: Number Recorded of Loans Investment Total at January 1, 2021 3 $ 2,495 Reductions due to: Principal paydowns (382 ) Total at December 31, 2021 3 2,113 Reductions due to: Reclassification to OREO 2 (1,788 ) Principal paydowns (112 ) Total at December 31, 2022 1 213 Additions 1 2,078 Reductions due to: Principal paydowns (109 ) Total at December 31, 2023 1 $ 2,182 The allocated allowance for loan losses attributable to restructured loans was $116 and -0- at December 31, 2022 and 2021, respectively. The Company had no The Company utilizes a risk grading matrix to assign a risk grade to each of its loans when originated and is updated as factors related to the strength of the loan changes. Loans are graded on a scale of 1 to 9. A description of the general characteristics of the 9 risk grades is as follows. Grade 1. MINIMAL RISK - These loans are without loss exposure to the Company. This classification is reserved for only the best, well secured loans to borrowers with significant capital strength, low leverage, stable earnings and growth and other readily available financing alternatives. This type of loan would also include loans secured by a program of the government. Grade 2. MODEST RISK - These loans include borrowers with solid credit quality and moderate risk of loss. These loans may be fully secured by certificates of deposit with another reputable financial institution, or secured by readily marketable securities with acceptable margins. Grade 3. AVERAGE RISK - This is the rating assigned to most of the loans held by the Company. This includes loans with average loss exposure and average overall quality. These loans should liquidate through possessing adequate collateral and adequate earnings of the borrower. In addition, these loans are properly documented and are in accordance with all aspects of the current loan policy. Grade 4. ACCEPTABLE RISK - Borrower generates sufficient cash flow to fund debt service but most working asset and capital expansion needs are provided from external sources. Profitability and key balance sheet ratios are usually close to peers but one or more may not align with peers. Grade 5. MANAGEMENT ATTENTION - Borrower has potential weaknesses resulting from performance trends or management concerns. The financial condition of the borrower has taken a negative turn and may be temporarily strained. Cash flow is weak but cash reserves remain adequate to meet debt service. Management weakness is evident. Grade 6. OTHER LOANS ESPECIALLY MENTIONED (“OLEM”) - Loans in this category are fundamentally sound but possess some weaknesses. OLEM loans have weaknesses, which may, if not checked or corrected, weaken the asset or inadequately protect the Bank's credit position at some future date. These loans have an identifiable weakness in credit, collateral, or repayment ability but there is no expectation of loss. Grade 7. SUBSTANDARD ASSETS - Assets classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Assets classified as substandard must have a well-defined weakness based upon objective evidence. Assets classified as substandard are characterized by the distinct possibility that the insured institution will sustain some loss if the deficiencies are not corrected. The possibility that liquidation would not be timely requires a substandard classification even if there is little likelihood of total loss. Grade 8. DOUBTFUL - A loan classified as doubtful has all the weaknesses of a substandard classification and the added characteristic that the weakness makes collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable or improbable. The possibility of loss is extremely high, but because of certain important and reasonable specific pending factors that may work to the advantage and strengthening of the asset, its classification as an estimated loss is deferred until its more exact status may be determined. A doubtful classification could reflect the fact that the primary source of repayment is gone and serious doubt exists as to the quality of a secondary source of repayment. Grade 9. LOSS - Loans classified loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the asset has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may occur in the future. Also included in this classification is the defined loss portion of loans rated substandard assets and doubtful assets. These internally assigned grades are updated on a continual basis throughout the course of the year and represent management’s most updated judgment regarding grades at December 31, 2022. The following table details the amount of gross loans by loan grade and class for the year ended December 31, 2022: Special Satisfactory Mention Substandard Doubtful Loss Total 1,2,3,4 5,6 7 8 9 Loans Real Estate: Land Development and Construction $ 50,015 $ 2,427 $ 289 $ - $ - $ 52,731 Farmland 10,832 269 336 - - 11,437 1-4 Family Mortgages 85,861 1,816 4,471 - - 92,148 Commercial Real Estate 274,901 7,975 33,665 - - 316,541 Total Real Estate Loans 421,609 12,487 38,761 - - 472,857 Business Loans: Commercial and Industrial Loans 91,016 4,902 577 - 5 96,500 Farm Production and Other Farm Loans 491 - 13 - - 504 Total Business Loans 91,507 4,902 590 - 5 97,004 Consumer Loans: Credit Cards 2,670 - 68 - - 2,738 Other Consumer Loans 12,934 7 51 - - 12,992 Total Consumer Loans 15,604 7 119 - - 15,730 Total Loans $ 528,720 $ 17,396 $ 39,470 $ - $ 5 $ 585,591 The following table details the amount of gross loans by loan grade and class for the year ended December 31, 2021: Special Satisfactory Mention Substandard Doubtful Loss Total 1,2,3,4 5,6 7 8 9 Loans Real Estate: Land Development and Construction $ 69,758 $ 1,547 $ 593 $ - $ - $ 71,898 Farmland 12,365 297 452 - - 13,114 1-4 Family Mortgages 89,120 3,590 5,815 - - 98,525 Commercial Real Estate 238,561 8,055 34,623 - - 281,239 Total Real Estate Loans 409,804 13,489 41,483 - - 464,776 Business Loans: Commercial and Industrial Loans 85,138 1,483 5,877 - 3 92,501 Farm Production and Other Farm Loans 606 - 12 - 3 621 Total Business Loans 85,744 1,483 5,889 - 6 93,122 Consumer Loans: Credit Cards 1,916 - 47 - - 1,963 Other Consumer Loans 11,903 20 58 3 2 11,986 Total Consumer Loans 13,819 20 105 3 2 13,949 Total Loans $ 509,367 $ 14,992 $ 47,477 $ 3 $ 8 $ 571,847

Note 5 - Allowance for Loan Los

Note 5 - Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Allowance for Credit Losses [Text Block]	Note 5. Allowance for Loan Losses (in thousands) The allowance for loan losses is a reserve established through a provision for possible loan losses charged to expense, which represents management’s best estimate of probable losses that will occur within the existing portfolio of loans. The allowance, in the judgment of management, is necessary to reserve for estimated loan losses and risks inherent in the loan portfolio. The allowance on the majority of the loan portfolio is calculated using a historical chargeoff percentage applied to the current loan balances by loan segment. This historical period is the average of the previous 20 quarters with the most current quarters weighted to show the effect of the most recent chargeoff activity. This percentage is also adjusted for economic factors such as unemployment and general business conditions, both local and nationwide. The group of loans that are considered to be impaired are individually evaluated for possible loss and a specific reserve is established to cover any loss contingency. Loans that are determined to be a loss with no benefit of remaining in the portfolio are charged off to the allowance. These specific reserves are reviewed periodically for continued impairment and adequacy of the specific reserve and adjusted when necessary. The following table details activity in the allowance for loan losses by portfolio segment for the years ended December 31: Real Business 2022 Estate Loans Consumer Total Beginning Balance $ 3,622 $ 645 $ 246 $ 4,513 Provision for loan losses 279 96 (251 ) 124 Chargeoffs 8 61 110 179 Recoveries 261 33 512 806 Net chargeoffs (253 ) 28 (402 ) (627 ) Ending Balance $ 4,154 $ 713 $ 397 $ 5,264 Period end allowance allocated to: Loans individually evaluated for impairment $ 116 $ - $ - $ 116 Loans collectively evaluated for impairment 4,038 713 397 5,148 Ending Balance $ 4,154 $ 713 $ 397 $ 5,264 Real Business 2021 Estate Loans Consumer Total Beginning Balance $ 3,885 $ 611 $ 239 $ 4,735 Provision for loan losses 231 199 979 1,409 Chargeoffs 628 183 1,327 2,138 Recoveries 134 18 355 507 Net chargeoffs 494 165 972 1,631 Ending Balance $ 3,622 $ 645 $ 246 $ 4,513 Period end allowance allocated to: Loans individually evaluated for impairment $ 3 $ 36 $ - $ 39 Loans collectively evaluated for impairment 3,619 609 246 4,474 Ending Balance $ 3,622 $ 645 $ 246 $ 4,513 Real Business 2020 Estate Loans Consumer Total Beginning Balance $ 3,075 $ 371 $ 309 $ 2,334 Provision for loan losses 1,072 422 (9 ) 1,485 Chargeoffs 384 229 104 717 Recoveries 122 47 43 212 Net chargeoffs 262 182 61 505 Ending Balance $ 3,885 $ 611 $ 239 $ 4,735 Period end allowance allocated to: Loans individually evaluated for impairment $ 782 $ 125 $ - $ 907 Loans collectively evaluated for impairment 3,103 486 239 3,828 Ending Balance $ 3,885 $ 611 $ 239 $ 4,735 The Company’s recorded investment in loans as of December 31, 2022 and 2021 related to each balance in the allowance for loan losses by portfolio segment and disaggregated on the basis of the Company’s impairment methodology was as follows: Real Business 2022 Estate Loans Consumer Total Loans individually evaluated for impairment $ 3,081 $ 196 $ - $ 3,277 Loans collectively evaluated for impairment 469,776 96,808 15,730 582,314 $ 472,857 $ 97,004 $ 15,730 $ 585,591 Real Business 2021 Estate Loans Consumer Total Loans individually evaluated for impairment $ 2,102 $ 232 $ - $ 2,334 Loans collectively evaluated for impairment 462,674 92,890 13,949 569,513 $ 464,776 $ 93,122 $ 13,949 $ 571,847 Net chargeoffs (recoveries), segregated by class of loans, were as follows: 2022 2021 2020 Real Estate: Land Development and Construction $ (14 ) $ 27 $ (6 ) Farmland (1 ) (1 ) - 1-4 Family Mortgages (71 ) (76 ) 243 Commercial Real Estate (167 ) 544 25 Total Real Estate Loans (253 ) 494 262 Business Loans: Commercial and Industrial Loans 31 165 182 Farm Production and Other Farm Loans (3 ) - - Total Business Loans 28 165 182 Consumer Loans: Credit Cards 46 19 39 Other Consumer Loans (448 ) 953 22 Total Consumer Loans (402 ) 972 61 Total net (recoveries) chargeoffs $ (627 ) $ 1,631 $ 505

Note 6 - Bank Premises, Furnitu

Note 6 - Bank Premises, Furniture, Fixtures and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 6. Bank Premises, Furniture, Fixtures and Equipment (in thousands) Bank premises, furniture, fixtures and equipment consist of the following at December 31, 2022 and December 31, 2021: 2022 2021 Land and buildings $ 35,120 $ 35,108 Furniture, fixtures and equipment 8,522 6,911 43,642 42,019 Less accumulated depreciation 15,937 15,358 Total $ 27,705 $ 26,661 Depreciation expense for the years ended December 31, 2022, 2021 and 2020, respectively, was $1,166, $1,064, and $1,012. The Company leases certain premises and equipment under operating leases. At December 31, 2022, the Company had lease liabilities and right-of-use (“ROU”) assets totaling $316 related to these leases. Lease liabilities and ROU assets are reflected in other liabilities and other assets, respectively. For the year ended December 31, 2022, the weighted average remaining lease term for operating leases was 2.5 years and the weighted average discount rate used in the measurement of operating lease liabilities was 1.86%. Lease costs were as follows: December 31, 2022 December 31, 2021 (in thousands) Operating lease cost $ 144 $ 364 Short-term lease cost - 23 Variable lease cost - - $ 144 $ 387 There were no sale and leaseback transactions, leverage leases or lease transactions with related parties during the year ended December 31, 2022 and 2021. A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is as follows: December 31, 2022 Lease payments due: Within one year $ 62 After one year but within two years 64 After two years but within three years 65 After three year but within four years 66 After four years but within five years 67 After five years 6 Total undiscounted cash flows 330 Discount on cash flows (14 ) Total lease liability $ 316

Note 7 - Goodwill and Other Int

Note 7 - Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 7. Goodwill and Other Intangible Assets (in thousands) Changes in the carrying amount of goodwill during the years ended December 31, 2022 were as follows: Total Balance at December 31, 2020 $ 13,030 Addition to goodwill from acquisition - Balance at December 31, 2021 13,030 Addition to goodwill from acquisition - Balance at December 31, 2022 $ 13,030 There were no no The following table provides a summary of finite-lived intangible assets as of the dates presented: 2022 2021 Core deposit intangible $ 521 $ 630 Accumulated amortization (109 ) (109 ) Total finite-lived intangible assets $ 412 $ 521 Core deposit intangible amortization expense for the years ended December 31, 2022, 2021 and 2020 was $109, $109 and $27, respectively. The estimated amortization expense of finite-lived intangible assets for the five succeeding fiscal years is summarized as follows: Year Ending December 31, Amount 2023 109 2024 109 2025 109 2026 85 $ 412

Note 8 - Deposits

Note 8 - Deposits	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 8. Deposits (in thousands) The composition of deposits as of December 31, 2022 and December 31, 2021 is as follows: 2022 2021 Non-interest bearing $ 299,112 $ 302,707 NOW and money market accounts 515,337 451,809 Savings deposits 133,030 127,217 Time deposits, $250,000 or more 44,370 68,270 Other time deposits 134,553 161,889 Total $ 1,126,402 $ 1,111,892 The scheduled maturities of time deposits at December 31, 2022 are as follows: Year Ending December 31, Amount 2023 $ 108,238 2024 52,258 2025 12,101 2026 3,340 2027 2,986 $ 178,923

Note 9 - Short-term Borrowings

Note 9 - Short-term Borrowings	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Short-Term Debt [Text Block]	Note 9. Short-Term Borrowings (in thousands) Short-term borrowings as of December 31 are summarized as follows: 2022 2021 Securities sold under agreements to repurchase $ 127,574 $ 112,760 Federal funds purchased - - Federal Home Loan Bank short-term advances - - Total short-term borrowings $ 127,574 $ 112,760 Securities sold under agreements to repurchase (“repurchase agreements”) represent funds received from customers, generally on an overnight or continuous basis, which are collateralized by investment securities owned or, at times, borrowed and re-hypothecated by the Company. The securities used as collateral consist primarily of U.S. Government agency mortgage-backed securities, U.S. Government agency collateralized mortgage obligations, obligations of U.S. Government agencies, and obligations of states and political subdivisions. All securities are maintained by the Company’s safekeeping agents. These securities are reviewed by the Company on a daily basis, and the Company may be required to provide additional collateral due to changes in the fair market value of these securities. The terms of the Company’s repurchase agreements are continuous but may be canceled at any time by the Company or the customer. Federal funds purchased are short term borrowings, generally overnight borrowings, between financial institutions that are generally used to maintain reserve requirements at the Federal Reserve Bank or elsewhere. FHLB short-term advances are borrowings with original maturities of less than one year. Interest is payable monthly. Pursuant to collateral agreements with the FHLB, advances are collateralized by all of the Bank’s FHLB stock and qualifying first mortgages and other loans. As of December 31, 2022 and 2021, the balance in qualifying first mortgages and other loans was $160,488 and $221,088 respectively. The average balances and cost of funds of short-term borrowings for the years ending December 31 are summarized as follows: Average Balances Cost of Funds 2022 2021 2022 2021 Securities sold under agreements to repurchase $ 113,893 $ 129,207 1.06 % 0.30 % Federal funds purchased 779 19 2.70 % 0.72 % Federal Home Loan Bank short-term advances 7,111 6,056 1.50 % 0.14 % Total short-term borrowings $ 121,783 $ 135,282 1.10 % 0.30 %

Note 10 - Long-tern Debt

Note 10 - Long-tern Debt	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	Note 10. Long-Term Debt (in thousands) Long-term debt as of December 31, 2022 and 2021 is summarized as follows: 2022 2021 Secured line of credit $ 18,000 $ 18,000 Total long-term debt $ 18,000 $ 18,000 Secured line of credit On June 9, 2021, the Company obtained a secured revolving line of credit (“Line”) in the amount of $20,000 with First Horizon Bank. The proceeds of the Line were used to enhance the Bank’s capital structure. The Line bears interest at a floating interest rate linked to WSJ Prime Rate with an initial interest rate of 3.25%, which is payable quarterly on the first day of each calendar quarter, commencing on July 1, 2022, with the final installment of interest being due and payable concurrently on the same date that the principal balance is due. The Line also bears an unused line fee at a rate equal to 0.25%, applied to the unused balance of the Line. The Line is fully secured by the common stock of the Bank. The Line matures on June 9, 2023, at which time all unpaid interest and principal is due and payable. The Company had availability of $2,000 of unused funds of the secured line of credit at December 31, 2022. The aggregate stated maturities of long-term debt outstanding at December 31, 2022, are summarized as follows: Year Ending December 31, Amount 2023 $ 18,000 Thereafter - $ 18,000

Note 11 - Other Income and Othe

Note 11 - Other Income and Other Expense	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	Note 11. Other Income and Other Expense (in thousands) The following is a detail of the major income classifications that are included in other income under non-interest income on the income statement for the year ended December 31: Other Income 2022 2021 2020 BOLI Insurance $ 444 $ 517 $ 506 Mortgage Loan Origination Income 652 1,305 1,310 Other Income 1,625 1,208 857 Total Other Income $ 2,721 $ 3,030 $ 2,673 The following is a detail of the major expense classifications that comprise the other expense line item in the income statement for the years ended December 31: Other Expense 2022 2021 2020 Advertising $ 610 $ 573 $ 642 Office supplies 1,016 1,007 1,171 Professional fees 1,144 1,039 1,027 FDIC and state assessment 830 879 669 Technology expense 441 520 578 Postage and freight 588 618 548 Loan collection expense 28 89 236 Other losses 442 295 291 Debit card/ATM expense 799 733 612 Other expenses 3,169 3,086 2,586 Total Other Expense $ 9,067 $ 8,839 $ 8,360

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 12. Income Taxes (in thousands) Income tax expense consists of the following: 2022 2021 2020 Current payable Federal $ 993 $ 525 $ 872 State 487 340 382 1,480 865 1,254 Deferred tax expense 401 566 498 Income tax expense $ 1,881 $ 1,431 $ 1,752 The differences between income taxes calculated at the federal statutory rate and income tax expense were as follows: 2022 2021 2020 Federal taxes based on statutory rate $ 2,415 $ 1,874 $ 1,823 State income taxes, net of federal benefit 384 336 326 Tax-exempt investment interest (836 ) (593 ) (280 ) Income related to bank-owned life insurance (159 ) (218 ) (126 ) Other, net 77 32 9 Income tax expense $ 1,881 $ 1,431 $ 1,752 At December 31, 2022 and December 31, 2021, net deferred tax assets consist of the following: 2022 2021 Deferred tax assets Allowance for loan losses $ 1,313 $ 1,293 Deferred compensation liability 2,491 2,429 Net operating loss carryforward - 94 Other real estate owned 261 469 Acquisition fair value adjustments - 23 Unrealized loss on securities available-for-sale 27,617 3,921 Other 51 - Total 31,733 8,229 Deferred tax liabilities Premises and equipment 1,908 1,686 Core deposit intangible 102 130 Other 147 134 Total 2,159 1,950 Net deferred tax asset $ 29,574 $ 6,279 The Company has evaluated the need for a valuation allowance related to the above deferred tax assets and, based on the weight of the available evidence, has determined that it is more likely than not that all deferred tax assets will be realized. As of December 31, 2022, the Company has no not The Company and the Bank file a consolidated United States federal income tax return. The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the years ended December 31, 2019 2019 The Company acquired federal net operating losses as part of its Charter acquisition, with varying expiration periods. The federal net operating losses (“NOLs”) acquired were $2,302. The Company used $447 and $671 of the NOL during 2022 and 2021, respectively.

Note 13 - Summarized Financial

Note 13 - Summarized Financial Information of Citizens Holding Company	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 13. Summarized Financial Information of Citizens Holding Company Summarized financial information of Citizens Holding Company, excluding the Bank, at December 31, 2022 and December 31, 2021, and for the years ended December 31, 2022, 2021 and 2020, is as follows: Balance Sheets December 31, 2022 and 2021 2022 2021 Assets Cash (1) $ 526 $ 427 Investment in bank subsidiary (1) 56,373 123,140 Other assets (1) 444 333 Total assets $ 57,343 $ 123,900 Liabilities Secured line of credit $ 18,000 $ 18,000 Accrued interest payable 318 - Total liabilities $ 18,318 $ 18,000 Shareholders’ equity 39,025 105,900 Total liabilities and shareholders’ equity $ 57,343 $ 123,900 (1) Fully or partially eliminates in consolidation. Income Statements Years Ended December 31, 2022, 2021 and 2020 2022 2021 2020 Interest income (1) $ - $ 1 $ 2 Other income Dividends from bank subsidiary (1) 6,128 4,104 6,099 Equity in undistributed earnings of bank subsidiary (1) 4,546 3,995 1,260 Other income 21 - - Total other income 10,695 8,099 7,359 Other expense 1,417 820 526 Income before income taxes 9,278 7,280 6,835 Income tax benefit (342 ) (214 ) (96 ) Net income $ 9,620 $ 7,494 $ 6,931 (1) Eliminates in consolidation. Statements of Cash Flows Years Ended December 31, 2022, 2021 and 2020 2022 2021 2020 Cash flows from operating activities Net income $ 9,620 $ 7,494 $ 6,931 Adjustments to reconcile net income to net cash provided by operating activities Equity in undistributed earnings of the Bank (4,546 ) (3,995 ) (1,260 ) Stock compensation expense 157 161 167 Increase in other assets (94 ) (60 ) (100 ) Increase in other liabilities 318 - - Net cash provided by operating activities 5,455 3,600 5,738 Cash flows from investing activities Decrease (increase) in ownership in subsidiary $ 38 $ (18,000 ) $ - Increase in other real estate owned (38 ) - - Proceeds from sale of other real estate owned 21 - - Net cash provided by (used in) investing activities 21 (18,000 ) - Cash flows from financing activities Dividends paid to shareholders $ (5,377 ) $ (5,370 ) $ (5,363 ) Proceeds from borrowings on secured line of credit - 18,000 - Proceeds from stock options - - 86 Net cash (used in) provided by financing activities (5,377 ) 12,630 (5,277 ) Net increase (decrease) in cash 99 (1,770 ) 461 Cash, beginning of year 427 2,197 1,736 Cash, end of year $ 526 $ 427 $ 2,197 The Bank is required to obtain approval from state regulators before paying dividends.

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 14. Related Party Transactions (in thousands) The Company had, and may have in the future, banking transactions in the ordinary course of business with directors, significant shareholders, principal officers, their immediate families, and affiliated companies in which they are principal shareholders (commonly referred to as related parties). In management’s opinion, such loans are made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with unrelated parties, and do not involve more than the normal risk of collectability at the time of the transaction. Activity in related party loans is detailed in tabular form in Note 4 of the notes to the Financial Statements. Deposits from related parties at December 31, 2022 and December 31, 2021 approximated $157,642 and $133,441, respectively. The Company and its subsidiary have business dealings with companies owned by directors and beneficial shareholders of the Company. One director is a partner of the law firm that provides general counsel to the Company. Legal and other fees paid to this law firm for the years ended December 31, 2022, 2021, and 2020 were $49, $128, and $79, respectively. Additionally, one director is associated with a business which provides insurance to the Company in which the amounts paid for this service in 2022, 2021, and 2020 were $273, $280, and $229, respectively.

Note 15 - Off-balance Sheet Fin

Note 15 - Off-balance Sheet Financial Instruments, Commitments and Contingencies and Concentrations of Risks	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Off-Balance Sheet Financial Instruments, Commitments and Contingencies and Concentrations of Risks [Text Block]	Note 15. Off-Balance Sheet Financial Instruments, Commitments and Contingencies and Concentrations of Risks (in thousands) Commitments to Extend Credit In the ordinary course of business, the Company makes various commitments and incurs certain contingent liabilities to fulfill the financing needs of its customers. These commitments and contingent liabilities include commitments to extend credit and issue standby letters of credit. They involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheets. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. At December 31, 2022 and December 31, 2021, commitments related to unused lines of credit were $75,602 and $112,292, respectively, and standby letters of credit were $5,438 and $4,432, respectively. The fair value of such commitments is not materially different than stated values. As some of these commitments are expected to expire without being drawn upon, the total commitment amount does not necessarily represent future cash requirements. The Company applies the same credit policies and standards as it does in the lending process when making these commitments. The collateral obtained is based upon the assessed credit worthiness of the borrower. Collateral held varies, but may include accounts receivable, crops, livestock, inventory, property and equipment, residential real estate and income-producing commercial properties. Interest Rate Risk The Company is principally engaged in providing short-term and medium-term installment, commercial and agricultural loans with interest rates that are fixed or fluctuate with the prime lending rate. These assets are primarily funded through short-term demand deposits and long-term certificates of deposit with variable and fixed rates. Accordingly, the Company is exposed to interest rate risk because in changing interest rate environments interest rate adjustments on assets and liabilities may not occur at the same time or in the same amount. The Company manages the overall rate sensitivity and mix of its asset and liability portfolio and attempts to minimize the effects that interest rate fluctuations will have on its net interest margin. Legal Proceedings We are a party to various legal proceedings such as claims and lawsuits arising in the course of our normal business activities. Although the ultimate outcome of all claims and lawsuits outstanding as of December 31, 2022 cannot be ascertained at this time, it is the opinion of management that these matters, when resolved, will not have a material adverse effect on our business, results of operations or financial condition. Concentration of Risk The Company makes commercial, residential and consumer loans throughout the state of Mississippi. A substantial portion of the customers’ abilities to honor their contracts is dependent on their business and the agricultural economy in the state. Although the Company’s loan portfolio is diversified, there is a relationship in this state and our operating regions between the agricultural economy and the economic performance of loans made to nonagricultural customers. The Company’s lending policies for agricultural and nonagricultural customers require loans to be well-collateralized and supported by cash flows. Credit losses from loans related to the agricultural economy are consistent with credit losses experienced in the portfolio as a whole. The concentration of credit in the regional agricultural economy is taken into consideration by management in determining the allowance for loan losses. See Note 4 for a summary of loans by type.

Note 16 - Benefit Plans

Note 16 - Benefit Plans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	Note 16. Benefit Plans (in thousands) The Company provides its employees with a profit sharing and savings plan, which allows employees to direct a percentage of their compensation into a tax deferred retirement account, subject to statutory limitations. To encourage participation, the Company provides a 50 percent matching contribution for up to a maximum of 3 percent of each participant’s compensation, plus discretionary non-matching contributions. Employees are eligible after one year of service. For 2022, 2021 and 2020, the Company’s contributions were $696, $720 and $712, respectively. Deferred Compensation Plans The Company provides a deferred compensation plan covering its directors. Participants in the deferred compensation plan can defer a portion of their compensation for payment after attaining age 70. Life insurance contracts have been purchased which may be used to fund payments under the plan. Expenses related to this plan were $162, $146 and $142 for the plan years ended December 31, 2022, 2021 and 2020, respectively. The Company has also entered into deferred compensation arrangements with certain officers that provide for payments to such officers or their survivors after retirement. Life insurance policies have been purchased that may be used to fund all or a portion of the payments under these arrangements. The obligations of the Company under both the directors and officers deferred compensation arrangements are expensed on a systematic basis over the remaining expected service period of the individual directors and officers. Expenses related to this plan were $725, $788 and $607 for the plan years ended December 31, 2022, 2021 and 2020, respectively.

Note 17 - Regulatory Matters

Note 17 - Regulatory Matters	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 17. Regulatory Matters (in thousands) The Company (on a consolidated basis) and the Bank are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet the minimum regulatory capital requirements can initiate certain mandatory and possible additional discretionary actions by regulators that, if undertaken, could have a direct material adverse effect on the Company. Under the regulatory capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must meet specific capital guidelines involving quantitative measures of the Company’s assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s capital amounts and classification under the prompt corrective action guidelines are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company to maintain minimum amounts and ratios of total capital and Tier I capital to risk-weighted assets (as defined in the regulations) and Tier I capital to average assets (as defined in the regulations). Management believes, as of December 31, 2022, that the Company and the Bank meet all capital adequacy requirements to which they are subject. The Federal Reserve Bank (“FRB”), Federal Deposit Insurance Corporation (“FDIC”) and other federal banking agencies have established risk-based capital adequacy guidelines. These guidelines are intended to provide a measure of a bank’s capital adequacy that reflects the degree of risk associated with a bank’s operations. A banking organization’s risk-based capital ratios are obtained by dividing its qualifying capital by its total risk-adjusted assets and off-balance sheet items. Since December 31, 1992, the federal banking agencies have required a minimum ratio of qualifying total capital to risk-adjusted assets and off-balance sheet items of 8%, and a minimum ratio of Tier 1 capital to risk-adjusted assets and off-balance sheet items of 4%. The Dodd-Frank Act requires the FRB, the Office of the Comptroller of the Currency (“OCC”) and the FDIC to adopt regulations imposing a continuing “floor” on the risk based capital requirements. In December 2010, the Basel Committee released a final framework for a strengthened set of capital requirements, known as "Basel III". In July 2013, each of the U.S. federal banking agencies adopted final rules relevant to us: (1) the Basel III regulatory capital reforms; and (2) the "standardized approach of Basel II for non-core banks and bank holding companies, such as the Bank and the Company. The capital framework under Basel III will replace the existing regulatory capital rules for all banks, savings associations and U.S. bank holding companies with greater than $500 million in total assets, and all savings and loan holding companies. Beginning January 1, 2015, the Bank began to comply with the Basel III rules, which became effective on January 1, 2020. Among other things, the Basel III rules impact regulatory capital ratios of banking organizations in the following manner: ● Create a new requirement to maintain a ratio of common equity Tier 1 capital to total risk-weighted assets of not less than 4.5%; ● Increase the minimum leverage ratio to 4% for all banking organizations (currently 3% for certain banking organizations); ● Increase the minimum Tier 1 risk-based capital ratio from 4% to 6%; and ● Maintain the minimum total risk-based capital ratio at 8%. In addition, the Basel III rules will subject a banking organization to certain limitations on capital distributions and discretionary bonus payments to executive officers if the organization did not maintain a capital conservation buffer of common equity Tier 1 capital in an amount greater than 2.5% of its total risk-weighted assets. The capital conservation buffer increases the minimum common equity Tier 1 capital ratio to 7%, the minimum Tier 1 risk-based capital ratio to 8.5% and the minimum total risk-based capital ratio to 10.5% for banking organizations seeking to avoid the limitations on capital distributions and discretionary bonus payments to executive officers. The Basel III rules also changed the capital categories for insured depository institutions for purposes of prompt corrective action. Under the rules, to be well capitalized, an insured depository institution must maintain a minimum common equity Tier 1 capital ratio of at least 6.5%, a Tier 1 risk-based capital ratio of at least 8%, a total risk-based capital ratio of at least 10.0%, and a leverage capital ratio of at least 5%. In addition, the Basel III rules established more conservative standards for including an instrument in regulatory capital and imposed certain deductions from and adjustments to the measure of common equity Tier 1 capital. As of December 31, 2022 and 2021, the most recent regulatory notification categorized the Bank as well capitalized. There have been no conditions or events that would cause changes to the capital structure of the Company since this notification. To continue to be categorized as well capitalized under the regulatory framework for prompt corrective action, the Company would have to maintain minimum total risk-based, Tier I risk-based, and Tier I leverage ratios as disclosed below, in comparison with actual capital amounts and ratios: Minimum Capital Minimum Capital Requirement to be Requirement to be Adequately Actual Well Capitalized Capitalized Amount Ratio Amount Ratio Amount Ratio December 31, 2022 Citizens Holding Company Tier 1 leverage ratio $ 108,756 7.96 % $ 68,352 5.00 % $ 54,682 4.00 % Common Equity tier 1 capital ratio 108,756 13.19 % 88,858 6.50 % 61,517 4.50 % Tier 1 risk-based capital ratio 108,756 13.19 % 65,951 8.00 % 49,463 6.00 % Total risk-based capital ratio 114,020 13.83 % 82,438 10.00 % 65,951 8.00 % The Citizens Bank of Philadelphia Tier 1 leverage ratio $ 126,105 9.23 % $ 68,333 5.00 % $ 54,667 4.00 % Common Equity tier 1 capital ratio 126,105 15.34 % 88,833 6.50 % 61,500 4.50 % Tier 1 risk-based capital ratio 126,105 15.34 % 65,759 8.00 % 49,320 6.00 % Total risk-based capital ratio 131,370 15.98 % 82,199 10.00 % 65,759 8.00 % December 31, 2021 Citizens Holding Company Tier 1 leverage ratio $ 104,181 7.80 % $ 66,789 5.00 % $ 53,431 4.00 % Common Equity tier 1 capital ratio 104,181 13.16 % 86,826 6.50 % 60,110 4.50 % Tier 1 risk-based capital ratio 104,181 13.16 % 63,322 8.00 % 47,492 6.00 % Total risk-based capital ratio 108,694 13.73 % 79,153 10.00 % 63,322 8.00 % The Citizens Bank of Philadelphia Tier 1 leverage ratio $ 121,421 9.09 % $ 66,776 5.00 % $ 53,421 4.00 % Common Equity tier 1 capital ratio 121,421 15.34 % 86,808 6.50 % 60,098 4.50 % Tier 1 risk-based capital ratio 121,421 15.34 % 63,314 8.00 % 47,486 6.00 % Total risk-based capital ratio 125,934 15.91 % 79,143 10.00 % 63,314 8.00 %

Note 18 - Fair Values of Financ

Note 18 - Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 18. Fair Values of Financial Instruments (in thousands) Under the authoritative guidance on fair value measurements, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various methods including market, income and cost approaches. Based on these approaches, the Company often utilizes certain assumptions about risk and or the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable inputs. The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. Based on the observability of the inputs used in the valuation techniques, the Company is required to provide the following information according to the fair value hierarchy. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value will be classified and disclosed in one of the three following categories: Level 1 Quoted prices in active markets for identical assets or liabilities; Level 2 Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; or Level 3 Unobservable inputs, such as discounted cash flow models or valuations. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company used the following methods and assumptions to estimate the fair value of financial instruments that are measured at fair value on a recurring basis: Investment Securities The fair values of debt securities available for sale are determined by third party matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2 inputs). The following table presents investment securities that are measured at fair value on a recurring basis as of December 31, 2022: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Totals Securities available for sale Mortgage-backed securities $ - $ 96,972 $ - $ 96,972 State, County, Municipals - 103,913 - 103,913 Other securities - 437 - 437 $ - $ 201,322 $ - $ 201,322 The following table presents investment securities that are measured at fair value on a recurring basis as of December 31, 2021: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Totals Securities available for sale Obligations of U.S. Government agencies $ - $ 4,700 $ - $ 4,700 Mortgage-backed securities - 399,591 - 399,591 State, County, Municipals - 227,051 - 227,051 Other securities - 493 - 493 $ - $ 631,835 $ - $ 631,835 Impaired Loans Loans considered impaired are reserved for at the time the loan is identified as impaired taking into account the fair value of the collateral less estimated selling costs. Collateral may be real estate and/or business assets including but not limited to, equipment, inventory and accounts receivable. The fair value of real estate is determined based on appraisals by qualified licensed appraisers. The fair value of the business assets is generally based on amounts reported on the business’s financial statements. Appraised and reported values may be adjusted based on management’s historical knowledge, changes in market conditions from the time of valuation and management knowledge of the client and the client’s business. Since not all valuation inputs are observable, these nonrecurring fair value determinations are classified Level 3. The unobservable inputs may vary depending on the individual assets with the fair value of real estate based on appraised value being the predominant approach. The Company reviews the certified appraisals for appropriateness and adjusts the value downward to consider selling, closing and liquidation costs, which typically approximates 25% of the appraised value. Impaired loans are reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors previously identified. Other real estate owned OREO is primarily comprised of real estate acquired in partial or full satisfaction of loans. OREO is recorded at its estimated fair value less estimated selling and closing costs at the date of transfer, with any excess of the related loan balance over the fair value less expected selling costs charged to the ALLL. Subsequent changes in fair value are reported as adjustments to the carrying amount and are recorded against earnings. The Company outsources the valuation of OREO with material balances to third party appraisers. The Company reviews the third-party appraisal for appropriateness and adjusts the value downward to consider selling and closing costs, which typically approximate 25% of the appraised value. The following table presents assets measured at fair value on a nonrecurring basis during December 31, 2022 and 2021 and were still held at those respective dates: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Totals December 31, 2022 Impaired loans $ - $ - $ 2,074 $ 2,074 $ - $ - $ 2,074 $ 2,074 December 31, 2021 Impaired loans $ - $ - $ 109 $ 109 Other real estate owned - - 1,121 1,121 $ - $ - $ 1,230 $ 1,230 Impaired loans with a carrying value of $2,190 and $112 had an allocated allowance for loan losses of $116 and $3 at December 31, 2022 and December 31, 2021, respectively. The allocated allowance is based on the carrying value of the impaired loan and the fair value of the underlying collateral less estimated costs to sell. After monitoring the carrying amounts for subsequent declines or impairment after foreclosure, management determined that a fair value adjustments to OREO in the amount of $-0- and $836 was necessary and recorded during the year ended December 31, 2022 and December 31, 2021, respectively. The following represents the carrying value and estimated fair value of the Company’s financial instruments at December 31, 2022 and December 31, 2021: Quoted Prices in Active Significant Markets for Other Significant Total Carrying Identical Observable Unobservable Fair Value Assets Inputs Inputs Value 2022 (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 26,948 $ 26,948 $ - $ - $ 26,948 Interest bearing deposits with banks 1,646 1,646 - - 1,646 Securities held-to-maturity 406,590 - 375,292 - 375,292 Securities available-for-sale 201,322 - 201,322 - 201,322 Net loans 580,327 - - 541,173 541,173 Financial liabilities Deposits 1,126,402 947,479 178,902 - 1,126,381 Securities Sold under Agreement to Repurchase 127,574 127,574 - - 127,574 Borrowings on secured line of credit 18,000 18,000 - - 18,000 Quoted Prices in Active Significant Markets for Other Significant Total Carrying Identical Observable Unobservable Fair Value Assets Inputs Inputs Value 2021 (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 10,673 $ 10,673 $ - $ - $ 10,673 Interest bearing deposits with banks 68,563 68,563 - - 68,563 Securities held-to-maturity - - - - - Securities available-for-sale 631,835 - 631,835 - 631,835 Net loans 567,334 - - 554,351 554,351 Financial liabilities Deposits 1,111,892 881,733 230,590 - 1,112,323 Securities Sold under Agreement to Repurchase 112,760 112,760 - - 112,760 Borrowings on secured line of credit 18,000 18,000 - - 18,000

Note 19 - Stock Based Compensat

Note 19 - Stock Based Compensation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 19. Stock Based Compensation (in thousands, except share data) The Company has a directors’ stock compensation plan and had an employees’ long-term incentive plan. Under the directors’ plan, the Company may grant options for up to 210,000 shares of common stock. The price of each option is equal to the market price determined as of the option grant date. Options granted are exercisable after six months and expire after 10 years. The employee plan expired on April 13, 2009, no options have been granted since this date and all previously granted options either expired or were exercised as of December 31, 2022. The options previously granted under the employee plan expire 10 years from the grant date. The exercise price is equal to the market price of the Company’s stock on the date of grant. The fair value of each option granted is estimated on the date of the grant using the Black-Sholes option-pricing model. No The Company has adopted the 2013 Incentive Compensation Plan (the “2013 Plan”), which the Company has used for all equity grants after the adoption and approval of the 2013 Plan. During 2022, the Company’s directors received restricted stock grants totaling 8,250 shares of common stock at a then market value of $19.05 per share and in 2021 received 8,250 shares of common stock at a then market value of $18.96 per share. These grants vest over a one-year one-year one-year During 2022 and 2021, the Company recorded expense of $157 and $161 related to all of the restricted shares. At December 31, 2022, there were 8,250 shares non-vested with $52 in unrecognized stock-based compensation expense related to the 2013 Plan. Following is a summary of the status of the stock options remaining under the plans for the years ending December 31, 2022, 2021 and 2020: Directors Plan Weighted Number Average of Exercise Shares Price Outstanding at January 1, 2020 40,500 $ 21.49 Granted - - Exercised (7,500 ) 19.26 Expired (13,500 ) 25.72 Outstanding at December 31, 2020 19,500 $ 19.42 Granted - - Exercised - - Expired (10,500 ) 20.02 Outstanding at December 31, 2021 9,000 $ 18.76 Granted - - Exercised - - Expired (9,000 ) 18.76 Outstanding at December 31, 2022 - $ - Options exercisable at: December 31, 2022 - $ - The intrinsic value of options outstanding under the Directors’ Plan at December 31, 2022 was $-0-. Additionally, the total intrinsic value of options exercised during 2022 and 2021 was $-0- and $-0-, respectively. There were no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature Of Business Policy [Policy Text Block]	Nature of Business
Basis of Accounting, Policy [Policy Text Block]	Basis of Financial Statement Presentation
Segment Reporting, Policy [Policy Text Block]	Segment Reporting
Use of Estimates, Policy [Policy Text Block]	Estimates
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Due from Banks and Interest Bearing Deposits with Other Banks one
Investment, Policy [Policy Text Block]	Investment Securities Securities Available-for-Sale Securities Held-to-Maturity
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	LHFI and Allowance for Loan Losses
Business Combinations Policy [Policy Text Block]	Business Combinations, Accounting for Credit-Deteriorated Purchased Loans and Related Assets
Property, Plant and Equipment, Policy [Policy Text Block]	Bank Premises, Furniture, Fixtures and Equipment three forty
Lessee, Leases [Policy Text Block]	Leases
Real Estate, Policy [Policy Text Block]	Other Real Estate Owned
Cash Surrender Value Of Life Insurance [Policy Text Block]	Cash Surrender Value of Life Insurance
Goodwill and Intangible Assets, Policy [Policy Text Block]	Intangible Assets
Income Tax, Policy [Policy Text Block]	Income Taxes
Comprehensive Income, Policy [Policy Text Block]	Comprehensive (Loss) Income
Earnings Per Share, Policy [Policy Text Block]	Net Income Per Share 2022 2021 2020 Basic weighted average shares outstanding 5,592,668 5,584,396 5,577,352 Dilutive effect of stock options - 87 2,564 Dilutive weighted average shares outstanding 5,592,668 5,584,483 5,579,916 Net income $ 9,620 $ 7,494 $ 6,931 Net income per share-basic $ 1.72 $ 1.34 $ 1.24 Net income per share-diluted $ 1.72 $ 1.34 $ 1.24
Advertising Cost [Policy Text Block]	Advertising Costs
Repurchase and Resale Agreements Policy [Policy Text Block]	Securities Sold Under Agreements to Repurchase
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation
Subsequent Events, Policy [Policy Text Block]	Subsequent Events
New Accounting Pronouncements, Policy [Policy Text Block]	Adoption of New Accounting Standards Newly Issued Accounting Standards Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Note 1 - Nature of Business a_2

Note 1 - Nature of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2022 2021 2020 Basic weighted average shares outstanding 5,592,668 5,584,396 5,577,352 Dilutive effect of stock options - 87 2,564 Dilutive weighted average shares outstanding 5,592,668 5,584,483 5,579,916 Net income $ 9,620 $ 7,494 $ 6,931 Net income per share-basic $ 1.72 $ 1.34 $ 1.24 Net income per share-diluted $ 1.72 $ 1.34 $ 1.24

Note 2 - Investment Securities

Note 2 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Debt Securities, Available-for-Sale [Table Text Block]	Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value Securities available-for-sale Mortgage-backed securities $ 107,055 $ - $ 10,083 $ 96,972 State, County, Municipals 134,906 - 30,993 103,913 Other securities 500 - 63 437 Total $ 242,461 $ - $ 41,139 $ 201,322 Gross Gross Amortized Unrealized Unrealized 2021 Cost Gains Losses Fair Value Securities available-for-sale Obligations of U.S. Government agencies $ 4,969 $ - $ 269 $ 4,700 Mortgage-backed securities 411,729 42 12,180 399,591 State, County, Municipals 230,359 700 4,008 227,051 Other securities 500 - 7 493 Total $ 647,557 $ 742 $ 16,464 $ 631,835
Debt Securities, Held-to-Maturity [Table Text Block]	Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value Securities held-to-maturity Obligations of U.S. Government agencies $ 4,002 $ - $ 367 $ 3,635 Mortgage-backed securities 309,748 - 24,654 285,094 State, County, Municipals 92,840 - 6,277 86,563 Total $ 406,590 $ - $ 31,298 $ 375,292
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2022 Available-for-sale Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Mortgage backed securities $ 70,652 $ 3,838 $ 26,320 $ 6,245 $ 96,972 $ 10,083 State, County, Municipal 45,200 9,027 58,713 21,966 103,913 30,993 Other securities - - 437 63 437 63 Total $ 115,852 $ 12,865 $ 85,470 $ 28,274 $ 201,322 $ 41,139 Held-to-maturity Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Government agencies $ - $ - $ 3,635 $ 367 $ 3,635 $ 367 Mortgage backed securities 17,882 1,333 267,212 23,321 285,094 24,654 State, County, Municipal 15,059 781 71,504 5,496 86,563 6,277 Total $ 32,941 $ 2,114 $ 342,351 $ 29,184 $ 375,292 $ 31,298 December 31, 2021 Available-for-sale Less than 12 months 12 months or more Total Description of Securities Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Government agencies $ 4,700 $ 269 $ - $ - $ 4,700 $ 269 Mortgage backed securities 376,644 11,535 19,986 645 396,630 12,180 State, County, Municipal 175,520 4,008 119 - 175,639 4,008 Other securities - - 493 7 493 7 Total $ 556,864 $ 15,812 $ 20,598 $ 652 $ 577,462 $ 16,464
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-sale Held-to-maturity Amortized Cost Fair Value Amortized Cost Fair Value Due in one year or less $ 721 $ 657 $ - $ - Due after one year through five years 3,152 3,042 - - Due after five years through ten years 5,275 4,853 - - Due after ten years 126,258 95,798 96,842 90,198 Residential mortgage backed securities 94,226 84,481 250,615 230,771 Commercial mortgage backed securities 12,829 12,491 59,133 54,323 Total $ 242,461 $ 201,322 $ 406,590 $ 375,292 Available-for-sale Held-to-maturity Amortized Cost Fair Value Amortized Cost Fair Value December 31, 2021 Due in one year or less $ 216 $ 217 $ - $ - Due after one year through five years 1,895 1,924 - - Due after five years through ten years 4,226 4,287 - - Due after ten years 229,491 225,816 - - Residential mortgage backed securities 332,779 323,736 - - Commercial mortgage backed securities 78,950 75,855 - - Total $ 647,557 $ 631,835 $ - $ -
Schedule of Realized Gain (Loss) [Table Text Block]	2022 2021 2020 Gross realized gains $ - $ 4,257 $ 1,656 Gross realized losses - 2,879 827 Net realized gains $ - $ 1,378 $ 829

Note 4 - Loans (Tables)

Note 4 - Loans (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule Of Loans To Related Parties [Table Text Block]	Balance outstanding at December 31, 2021 $ 3,884 Principal additions 145 Principal reductions (3,106 ) Balance outstanding at December 31, 2022 $ 923
Financing Receivable, Nonaccrual [Table Text Block]	2022 2021 Real Estate: Land Development and Construction $ - $ 171 Farmland 117 118 1-4 Family Mortgages 1,720 1,891 Commercial Real Estate 846 1,249 Total Real Estate Loans 2,683 3,429 Business Loans: Commercial and Industrial Loans 281 386 Farm Production and Other Farm Loans - 3 Total Business Loans 281 389 Consumer Loans: Other Consumer Loans 24 8 Total Consumer Loans 24 8 Total Non-accrual Loans $ 2,988 $ 3,826
Impaired Financing Receivables [Table Text Block]	Recorded Recorded Unpaid Investment Investment Total Average Principal With No With Recorded Related Recorded 2022 Balance Allowance Allowance Investment Allowance Investment Real Estate: Land Development and Construction $ - $ - $ - $ - $ - $ 86 Farmland 30 30 - 30 - 32 1-4 Family Mortgages 190 190 - 190 - 479 Commercial Real Estate 3,023 795 2,066 2,861 116 1,996 Total Real Estate Loans 3,243 1,015 2,066 3,081 116 2,593 Business: Commercial and Industrial 304 196 - 196 - 214 Total Business Loans 304 196 - 196 - 214 Total Loans $ 3,547 $ 1,211 $ 2,066 $ 3,277 $ 116 $ 2,807 Recorded Recorded Unpaid Investment Investment Total Average Principal With No With Recorded Related Recorded 2021 Balance Allowance Allowance Investment Allowance Investment Real Estate: Land Development and Construction $ 171 $ 171 $ - $ 171 $ - $ 240 Farmland 33 33 - 33 - 72 1-4 Family Mortgages 767 767 - 767 - 892 Commercial Real Estate 1,294 1,019 112 1,131 3 3,479 Total Real Estate Loans 2,265 1,990 112 2,102 3 4,683 Business: Commercial and Industrial 304 72 160 232 36 323 Total Business Loans 304 72 160 232 36 323 Total Loans $ 2,569 $ 2,062 $ 272 $ 2,334 $ 39 $ 5,006
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	Number Recorded of Loans Investment Total at January 1, 2021 3 $ 2,495 Reductions due to: Principal paydowns (382 ) Total at December 31, 2021 3 2,113 Reductions due to: Reclassification to OREO 2 (1,788 ) Principal paydowns (112 ) Total at December 31, 2022 1 213 Additions 1 2,078 Reductions due to: Principal paydowns (109 ) Total at December 31, 2023 1 $ 2,182
Financial Assets Non Purchased Loans [Member]
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	2022 2021 Real Estate: Land Development and Construction $ 52,731 $ 71,898 Farmland 11,437 13,114 1-4 Family Mortgages 92,148 98,525 Commercial Real Estate 316,541 281,239 Total Real Estate Loans 472,857 464,776 Business Loans: Commercial and Industrial Loans (1) 96,500 92,501 Farm Production and Other Farm Loans 504 621 Total Business Loans 97,004 93,122 Consumer Loans: Credit Cards 2,738 1,963 Other Consumer Loans 12,992 11,986 Total Consumer Loans 15,730 13,949 Total Gross Loans 585,591 571,847 Unearned Income - - Allowance for Loan Losses (5,264 ) (4,513 ) Loans, net $ 580,327 $ 567,334
Financing Receivable, Past Due [Table Text Block]	Accruing Loans Loans Loans 90 or more 90 or more 30-89 Days Days Total Past Current Total Days Past Due Past Due Due Loans Loans Loans Past Due Real Estate: Land Development and Construction $ - $ 4 $ 4 $ 52,727 $ 52,731 $ 4 Farmland 38 30 68 11,369 11,437 - 1-4 Family Mortgages 1,799 439 2,238 89,910 92,148 95 Commercial Real Estate 933 486 1,419 315,122 316,541 - Total Real Estate Loans 2,770 959 3,729 469,128 472,857 99 Business Loans: Commercial and Industrial Loans 109 277 386 96,114 96,500 - Farm Production and Other Farm Loans 4 - 4 500 504 - Total Business Loans 113 277 390 96,614 97,004 - Consumer Loans: Credit Cards 56 12 68 2,670 2,738 12 Other Consumer Loans 66 23 89 12,903 12,992 - Total Consumer Loans 122 35 157 15,573 15,730 12 Total Loans $ 3,005 $ 1,271 $ 4,276 $ 581,315 $ 585,591 $ 111 Accruing Loans Loans Loans 90 or more 90 or more 30-89 Days Days Total Past Current Total Days Past Due Past Due Due Loans Loans Loans Past Due Real Estate: Land Development and Construction $ 6 $ - $ 6 $ 71,892 $ 71,898 $ - Farmland 130 33 163 12,951 13,114 - 1-4 Family Mortgages 1,678 292 1,970 96,555 98,525 140 Commercial Real Estate 157 570 727 280,512 281,239 - Total Real Estate Loans 1,971 895 2,866 461,910 464,776 140 Business Loans: Commercial and Industrial Loans 205 376 581 91,920 92,501 - Farm Production and Other Farm Loans 3 - 3 618 621 - Total Business Loans 208 376 584 92,538 93,122 - Consumer Loans: Credit Cards 35 12 47 1,916 1,963 12 Other Consumer Loans 76 2 78 11,908 11,986 2 Total Consumer Loans 111 14 125 13,824 13,949 14 Total Loans $ 2,290 $ 1,285 $ 3,575 $ 568,272 $ 571,847 $ 154
Financing Receivable Credit Quality Indicators [Table Text Block]	Special Satisfactory Mention Substandard Doubtful Loss Total 1,2,3,4 5,6 7 8 9 Loans Real Estate: Land Development and Construction $ 50,015 $ 2,427 $ 289 $ - $ - $ 52,731 Farmland 10,832 269 336 - - 11,437 1-4 Family Mortgages 85,861 1,816 4,471 - - 92,148 Commercial Real Estate 274,901 7,975 33,665 - - 316,541 Total Real Estate Loans 421,609 12,487 38,761 - - 472,857 Business Loans: Commercial and Industrial Loans 91,016 4,902 577 - 5 96,500 Farm Production and Other Farm Loans 491 - 13 - - 504 Total Business Loans 91,507 4,902 590 - 5 97,004 Consumer Loans: Credit Cards 2,670 - 68 - - 2,738 Other Consumer Loans 12,934 7 51 - - 12,992 Total Consumer Loans 15,604 7 119 - - 15,730 Total Loans $ 528,720 $ 17,396 $ 39,470 $ - $ 5 $ 585,591 Special Satisfactory Mention Substandard Doubtful Loss Total 1,2,3,4 5,6 7 8 9 Loans Real Estate: Land Development and Construction $ 69,758 $ 1,547 $ 593 $ - $ - $ 71,898 Farmland 12,365 297 452 - - 13,114 1-4 Family Mortgages 89,120 3,590 5,815 - - 98,525 Commercial Real Estate 238,561 8,055 34,623 - - 281,239 Total Real Estate Loans 409,804 13,489 41,483 - - 464,776 Business Loans: Commercial and Industrial Loans 85,138 1,483 5,877 - 3 92,501 Farm Production and Other Farm Loans 606 - 12 - 3 621 Total Business Loans 85,744 1,483 5,889 - 6 93,122 Consumer Loans: Credit Cards 1,916 - 47 - - 1,963 Other Consumer Loans 11,903 20 58 3 2 11,986 Total Consumer Loans 13,819 20 105 3 2 13,949 Total Loans $ 509,367 $ 14,992 $ 47,477 $ 3 $ 8 $ 571,847

Note 5 - Allowance for Loan L_2

Note 5 - Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Real Business 2022 Estate Loans Consumer Total Beginning Balance $ 3,622 $ 645 $ 246 $ 4,513 Provision for loan losses 279 96 (251 ) 124 Chargeoffs 8 61 110 179 Recoveries 261 33 512 806 Net chargeoffs (253 ) 28 (402 ) (627 ) Ending Balance $ 4,154 $ 713 $ 397 $ 5,264 Period end allowance allocated to: Loans individually evaluated for impairment $ 116 $ - $ - $ 116 Loans collectively evaluated for impairment 4,038 713 397 5,148 Ending Balance $ 4,154 $ 713 $ 397 $ 5,264 Real Business 2021 Estate Loans Consumer Total Beginning Balance $ 3,885 $ 611 $ 239 $ 4,735 Provision for loan losses 231 199 979 1,409 Chargeoffs 628 183 1,327 2,138 Recoveries 134 18 355 507 Net chargeoffs 494 165 972 1,631 Ending Balance $ 3,622 $ 645 $ 246 $ 4,513 Period end allowance allocated to: Loans individually evaluated for impairment $ 3 $ 36 $ - $ 39 Loans collectively evaluated for impairment 3,619 609 246 4,474 Ending Balance $ 3,622 $ 645 $ 246 $ 4,513 Real Business 2020 Estate Loans Consumer Total Beginning Balance $ 3,075 $ 371 $ 309 $ 2,334 Provision for loan losses 1,072 422 (9 ) 1,485 Chargeoffs 384 229 104 717 Recoveries 122 47 43 212 Net chargeoffs 262 182 61 505 Ending Balance $ 3,885 $ 611 $ 239 $ 4,735 Period end allowance allocated to: Loans individually evaluated for impairment $ 782 $ 125 $ - $ 907 Loans collectively evaluated for impairment 3,103 486 239 3,828 Ending Balance $ 3,885 $ 611 $ 239 $ 4,735
Impairment Evaluation of Financing Receivables [Table Text Block]	Real Business 2022 Estate Loans Consumer Total Loans individually evaluated for impairment $ 3,081 $ 196 $ - $ 3,277 Loans collectively evaluated for impairment 469,776 96,808 15,730 582,314 $ 472,857 $ 97,004 $ 15,730 $ 585,591 Real Business 2021 Estate Loans Consumer Total Loans individually evaluated for impairment $ 2,102 $ 232 $ - $ 2,334 Loans collectively evaluated for impairment 462,674 92,890 13,949 569,513 $ 464,776 $ 93,122 $ 13,949 $ 571,847
Financing Receivable, Allowance for Credit Loss, Net Charge-offs [Table Text Block]	2022 2021 2020 Real Estate: Land Development and Construction $ (14 ) $ 27 $ (6 ) Farmland (1 ) (1 ) - 1-4 Family Mortgages (71 ) (76 ) 243 Commercial Real Estate (167 ) 544 25 Total Real Estate Loans (253 ) 494 262 Business Loans: Commercial and Industrial Loans 31 165 182 Farm Production and Other Farm Loans (3 ) - - Total Business Loans 28 165 182 Consumer Loans: Credit Cards 46 19 39 Other Consumer Loans (448 ) 953 22 Total Consumer Loans (402 ) 972 61 Total net (recoveries) chargeoffs $ (627 ) $ 1,631 $ 505

Note 6 - Bank Premises, Furni_2

Note 6 - Bank Premises, Furniture, Fixtures and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	2022 2021 Land and buildings $ 35,120 $ 35,108 Furniture, fixtures and equipment 8,522 6,911 43,642 42,019 Less accumulated depreciation 15,937 15,358 Total $ 27,705 $ 26,661
Lease, Cost [Table Text Block]	December 31, 2022 December 31, 2021 (in thousands) Operating lease cost $ 144 $ 364 Short-term lease cost - 23 Variable lease cost - - $ 144 $ 387
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	December 31, 2022 Lease payments due: Within one year $ 62 After one year but within two years 64 After two years but within three years 65 After three year but within four years 66 After four years but within five years 67 After five years 6 Total undiscounted cash flows 330 Discount on cash flows (14 ) Total lease liability $ 316

Note 7 - Goodwill and Other I_2

Note 7 - Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Goodwill [Table Text Block]	Total Balance at December 31, 2020 $ 13,030 Addition to goodwill from acquisition - Balance at December 31, 2021 13,030 Addition to goodwill from acquisition - Balance at December 31, 2022 $ 13,030
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2022 2021 Core deposit intangible $ 521 $ 630 Accumulated amortization (109 ) (109 ) Total finite-lived intangible assets $ 412 $ 521
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year Ending December 31, Amount 2023 109 2024 109 2025 109 2026 85 $ 412

Note 8 - Deposits (Tables)

Note 8 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Deposit Liabilities, Type [Table Text Block]	2022 2021 Non-interest bearing $ 299,112 $ 302,707 NOW and money market accounts 515,337 451,809 Savings deposits 133,030 127,217 Time deposits, $250,000 or more 44,370 68,270 Other time deposits 134,553 161,889 Total $ 1,126,402 $ 1,111,892
Time Deposit Maturities [Table Text Block]	Year Ending December 31, Amount 2023 $ 108,238 2024 52,258 2025 12,101 2026 3,340 2027 2,986 $ 178,923

Note 9 - Short-term Borrowings

Note 9 - Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Short-Term Debt [Table Text Block]	2022 2021 Securities sold under agreements to repurchase $ 127,574 $ 112,760 Federal funds purchased - - Federal Home Loan Bank short-term advances - - Total short-term borrowings $ 127,574 $ 112,760 Average Balances Cost of Funds 2022 2021 2022 2021 Securities sold under agreements to repurchase $ 113,893 $ 129,207 1.06 % 0.30 % Federal funds purchased 779 19 2.70 % 0.72 % Federal Home Loan Bank short-term advances 7,111 6,056 1.50 % 0.14 % Total short-term borrowings $ 121,783 $ 135,282 1.10 % 0.30 %

Note 10 - Long-tern Debt (Table

Note 10 - Long-tern Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	2022 2021 Secured line of credit $ 18,000 $ 18,000 Total long-term debt $ 18,000 $ 18,000
Schedule of Maturities of Long-Term Debt [Table Text Block]	Year Ending December 31, Amount 2023 $ 18,000 Thereafter - $ 18,000

Note 11 - Other Income and Ot_2

Note 11 - Other Income and Other Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Other Nonoperating Income, by Component [Table Text Block]	Other Income 2022 2021 2020 BOLI Insurance $ 444 $ 517 $ 506 Mortgage Loan Origination Income 652 1,305 1,310 Other Income 1,625 1,208 857 Total Other Income $ 2,721 $ 3,030 $ 2,673
Schedule of Other Nonoperating Expense, by Component [Table Text Block]	Other Expense 2022 2021 2020 Advertising $ 610 $ 573 $ 642 Office supplies 1,016 1,007 1,171 Professional fees 1,144 1,039 1,027 FDIC and state assessment 830 879 669 Technology expense 441 520 578 Postage and freight 588 618 548 Loan collection expense 28 89 236 Other losses 442 295 291 Debit card/ATM expense 799 733 612 Other expenses 3,169 3,086 2,586 Total Other Expense $ 9,067 $ 8,839 $ 8,360

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2022 2021 2020 Current payable Federal $ 993 $ 525 $ 872 State 487 340 382 1,480 865 1,254 Deferred tax expense 401 566 498 Income tax expense $ 1,881 $ 1,431 $ 1,752
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2022 2021 2020 Federal taxes based on statutory rate $ 2,415 $ 1,874 $ 1,823 State income taxes, net of federal benefit 384 336 326 Tax-exempt investment interest (836 ) (593 ) (280 ) Income related to bank-owned life insurance (159 ) (218 ) (126 ) Other, net 77 32 9 Income tax expense $ 1,881 $ 1,431 $ 1,752
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2022 2021 Deferred tax assets Allowance for loan losses $ 1,313 $ 1,293 Deferred compensation liability 2,491 2,429 Net operating loss carryforward - 94 Other real estate owned 261 469 Acquisition fair value adjustments - 23 Unrealized loss on securities available-for-sale 27,617 3,921 Other 51 - Total 31,733 8,229 Deferred tax liabilities Premises and equipment 1,908 1,686 Core deposit intangible 102 130 Other 147 134 Total 2,159 1,950 Net deferred tax asset $ 29,574 $ 6,279

Note 13 - Summarized Financia_2

Note 13 - Summarized Financial Information of Citizens Holding Company (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Condensed Balance Sheet [Table Text Block]	2022 2021 Assets Cash (1) $ 526 $ 427 Investment in bank subsidiary (1) 56,373 123,140 Other assets (1) 444 333 Total assets $ 57,343 $ 123,900 Liabilities Secured line of credit $ 18,000 $ 18,000 Accrued interest payable 318 - Total liabilities $ 18,318 $ 18,000 Shareholders’ equity 39,025 105,900 Total liabilities and shareholders’ equity $ 57,343 $ 123,900
Condensed Income Statement [Table Text Block]	2022 2021 2020 Interest income (1) $ - $ 1 $ 2 Other income Dividends from bank subsidiary (1) 6,128 4,104 6,099 Equity in undistributed earnings of bank subsidiary (1) 4,546 3,995 1,260 Other income 21 - - Total other income 10,695 8,099 7,359 Other expense 1,417 820 526 Income before income taxes 9,278 7,280 6,835 Income tax benefit (342 ) (214 ) (96 ) Net income $ 9,620 $ 7,494 $ 6,931
Condensed Cash Flow Statement [Table Text Block]	2022 2021 2020 Cash flows from operating activities Net income $ 9,620 $ 7,494 $ 6,931 Adjustments to reconcile net income to net cash provided by operating activities Equity in undistributed earnings of the Bank (4,546 ) (3,995 ) (1,260 ) Stock compensation expense 157 161 167 Increase in other assets (94 ) (60 ) (100 ) Increase in other liabilities 318 - - Net cash provided by operating activities 5,455 3,600 5,738 Cash flows from investing activities Decrease (increase) in ownership in subsidiary $ 38 $ (18,000 ) $ - Increase in other real estate owned (38 ) - - Proceeds from sale of other real estate owned 21 - - Net cash provided by (used in) investing activities 21 (18,000 ) - Cash flows from financing activities Dividends paid to shareholders $ (5,377 ) $ (5,370 ) $ (5,363 ) Proceeds from borrowings on secured line of credit - 18,000 - Proceeds from stock options - - 86 Net cash (used in) provided by financing activities (5,377 ) 12,630 (5,277 ) Net increase (decrease) in cash 99 (1,770 ) 461 Cash, beginning of year 427 2,197 1,736 Cash, end of year $ 526 $ 427 $ 2,197

Note 17 - Regulatory Matters (T

Note 17 - Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Minimum Capital Minimum Capital Requirement to be Requirement to be Adequately Actual Well Capitalized Capitalized Amount Ratio Amount Ratio Amount Ratio December 31, 2022 Citizens Holding Company Tier 1 leverage ratio $ 108,756 7.96 % $ 68,352 5.00 % $ 54,682 4.00 % Common Equity tier 1 capital ratio 108,756 13.19 % 88,858 6.50 % 61,517 4.50 % Tier 1 risk-based capital ratio 108,756 13.19 % 65,951 8.00 % 49,463 6.00 % Total risk-based capital ratio 114,020 13.83 % 82,438 10.00 % 65,951 8.00 % The Citizens Bank of Philadelphia Tier 1 leverage ratio $ 126,105 9.23 % $ 68,333 5.00 % $ 54,667 4.00 % Common Equity tier 1 capital ratio 126,105 15.34 % 88,833 6.50 % 61,500 4.50 % Tier 1 risk-based capital ratio 126,105 15.34 % 65,759 8.00 % 49,320 6.00 % Total risk-based capital ratio 131,370 15.98 % 82,199 10.00 % 65,759 8.00 % December 31, 2021 Citizens Holding Company Tier 1 leverage ratio $ 104,181 7.80 % $ 66,789 5.00 % $ 53,431 4.00 % Common Equity tier 1 capital ratio 104,181 13.16 % 86,826 6.50 % 60,110 4.50 % Tier 1 risk-based capital ratio 104,181 13.16 % 63,322 8.00 % 47,492 6.00 % Total risk-based capital ratio 108,694 13.73 % 79,153 10.00 % 63,322 8.00 % The Citizens Bank of Philadelphia Tier 1 leverage ratio $ 121,421 9.09 % $ 66,776 5.00 % $ 53,421 4.00 % Common Equity tier 1 capital ratio 121,421 15.34 % 86,808 6.50 % 60,098 4.50 % Tier 1 risk-based capital ratio 121,421 15.34 % 63,314 8.00 % 47,486 6.00 % Total risk-based capital ratio 125,934 15.91 % 79,143 10.00 % 63,314 8.00 %

Note 18 - Fair Values of Fina_2

Note 18 - Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Totals Securities available for sale Mortgage-backed securities $ - $ 96,972 $ - $ 96,972 State, County, Municipals - 103,913 - 103,913 Other securities - 437 - 437 $ - $ 201,322 $ - $ 201,322 Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Totals Securities available for sale Obligations of U.S. Government agencies $ - $ 4,700 $ - $ 4,700 Mortgage-backed securities - 399,591 - 399,591 State, County, Municipals - 227,051 - 227,051 Other securities - 493 - 493 $ - $ 631,835 $ - $ 631,835
Fair Value Measurements, Nonrecurring [Table Text Block]	Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Totals December 31, 2022 Impaired loans $ - $ - $ 2,074 $ 2,074 $ - $ - $ 2,074 $ 2,074 December 31, 2021 Impaired loans $ - $ - $ 109 $ 109 Other real estate owned - - 1,121 1,121 $ - $ - $ 1,230 $ 1,230
Fair Value, by Balance Sheet Grouping [Table Text Block]	Quoted Prices in Active Significant Markets for Other Significant Total Carrying Identical Observable Unobservable Fair Value Assets Inputs Inputs Value 2022 (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 26,948 $ 26,948 $ - $ - $ 26,948 Interest bearing deposits with banks 1,646 1,646 - - 1,646 Securities held-to-maturity 406,590 - 375,292 - 375,292 Securities available-for-sale 201,322 - 201,322 - 201,322 Net loans 580,327 - - 541,173 541,173 Financial liabilities Deposits 1,126,402 947,479 178,902 - 1,126,381 Securities Sold under Agreement to Repurchase 127,574 127,574 - - 127,574 Borrowings on secured line of credit 18,000 18,000 - - 18,000 Quoted Prices in Active Significant Markets for Other Significant Total Carrying Identical Observable Unobservable Fair Value Assets Inputs Inputs Value 2021 (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 10,673 $ 10,673 $ - $ - $ 10,673 Interest bearing deposits with banks 68,563 68,563 - - 68,563 Securities held-to-maturity - - - - - Securities available-for-sale 631,835 - 631,835 - 631,835 Net loans 567,334 - - 554,351 554,351 Financial liabilities Deposits 1,111,892 881,733 230,590 - 1,112,323 Securities Sold under Agreement to Repurchase 112,760 112,760 - - 112,760 Borrowings on secured line of credit 18,000 18,000 - - 18,000

Note 19 - Stock Based Compens_2

Note 19 - Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Directors Plan Weighted Number Average of Exercise Shares Price Outstanding at January 1, 2020 40,500 $ 21.49 Granted - - Exercised (7,500 ) 19.26 Expired (13,500 ) 25.72 Outstanding at December 31, 2020 19,500 $ 19.42 Granted - - Exercised - - Expired (10,500 ) 20.02 Outstanding at December 31, 2021 9,000 $ 18.76 Granted - - Exercised - - Expired (9,000 ) 18.76 Outstanding at December 31, 2022 - $ - Options exercisable at: December 31, 2022 - $ -

Note 1 - Nature of Business a_3

Note 1 - Nature of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2023
Interest Bearing Deposits Maturity Period (Year)	1 year
Minimum Period for Loans on Nonaccrual Status To Be Considered Nonperforming (Day)	90 days
Minimum Default Loan Limit To Be Considered For Individually Evaluation Of Impaired Financing Receivable	$ 100
Advertising Expense	610	$ 573	$ 642
Retained Earnings (Accumulated Deficit), Total	$ 102,525	$ 98,282
Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Finite-Lived Intangible Asset, Useful Life	5 years
Minimum [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Retained Earnings (Accumulated Deficit), Total				$ 1,000
Maximum [Member]
Property, Plant and Equipment, Useful Life	40 years
Finite-Lived Intangible Asset, Useful Life	10 years
Maximum [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Retained Earnings (Accumulated Deficit), Total				$ 1,500

Note 1 - Nature of Business a_4

Note 1 - Nature of Business and Summary of Significant Accounting Policies - Effect of Dilutive Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic (in shares)	5,592,668	5,584,396	5,577,352
Dilutive effect of stock options (in shares)	0	87	2,564
Dilutive weighted average shares outstanding (in shares)	5,592,668	5,584,483	5,579,916
Net income	$ 9,620	$ 7,494	$ 6,931
Net income per share – basic (in dollars per share)	$ 1.72	$ 1.34	$ 1.24
Net income per share – diluted (in dollars per share)	$ 1.72	$ 1.34	$ 1.24

Note 2 - Investment Securitie_2

Note 2 - Investment Securities (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss, Total		$ 0
Other than Temporary Impairment Losses on Investments	$ 0	0
US Government Securities, at Carrying Value	$ 462,954	$ 371,190

Note 2 - Investment Securitie_3

Note 2 - Investment Securities - Amortized Cost and Estimated Fair Value of Securities Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized cost	$ 242,461	$ 647,557
Gross unrealized gains	0	742
Gross unrealized losses	41,139	16,464
Fair value	201,322	631,835
US Government Agencies Debt Securities [Member]
Amortized cost		4,969
Gross unrealized gains		0
Gross unrealized losses		269
Fair value		4,700
Collateralized Mortgage-Backed Securities [Member]
Amortized cost	107,055	411,729
Gross unrealized gains	0	42
Gross unrealized losses	10,083	12,180
Fair value	96,972	399,591
State, County and Municipal [Member]
Amortized cost	134,906	230,359
Gross unrealized gains	0	700
Gross unrealized losses	30,993	4,008
Fair value	103,913	227,051
Other Debt Obligations [Member]
Amortized cost	500	500
Gross unrealized gains	0	0
Gross unrealized losses	63	7
Fair value	$ 437	$ 493

Note 2 - Investment Securitie_4

Note 2 - Investment Securities - Summary of Held-to-maturity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized cost	$ 406,590	$ 0
Gross unrealized gains	0
Gross unrealized losses	31,298
Fair value	375,292	$ 0
US Government Agencies Debt Securities [Member]
Amortized cost	4,002
Gross unrealized gains	0
Gross unrealized losses	367
Fair value	3,635
Collateralized Mortgage-Backed Securities [Member]
Amortized cost	309,748
Gross unrealized gains	0
Gross unrealized losses	24,654
Fair value	285,094
State, County and Municipal [Member]
Amortized cost	92,840
Gross unrealized gains	0
Gross unrealized losses	6,277
Fair value	$ 86,563

Note 2 - Investment Securitie_5

Note 2 - Investment Securities - Summary of Unrealized Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available for sale, unrealized loss position, less than 12 months, fair value	$ 115,852	$ 556,864
Held to maturity, unrealized loss position, less than 12 months, fair value	32,941
Available for sale securities, Less than 12 months Fair Value	115,852	556,864
Available for sale, unrealized loss position, less than 12 months, unrealized losses	12,865	15,812
Held to maturity, unrealized loss position, less than 12 months, unrealized losses	2,114
Available for sale securities, Less than 12 months Unrealized Losses	12,865	15,812
Available for sale, unrealized loss position, 12 months or more, fair value	85,470
Held to maturity, unrealized loss position, 12 months or more, fair value	342,351
Available for sale securities, 12 months or more Fair Value		20,598
Available for sale, unrealized loss position, 12 months or more, unrealized losses	28,274	652
Held to maturity, unrealized loss position, 12 months or more, unrealized losses	29,184
Available for sale securities, 12 months or more Unrealized Losses	28,274	652
Available for sale, unrealized loss position, fair value	201,322	577,462
Held to maturity, unrealized loss position, fair value	375,292
Available for sale securities, Total Fair Value	201,322	577,462
Available for sale, unrealized loss position, unrealized losses	41,139	16,464
Held to maturity, unrealized loss position, unrealized losses	31,298
Available for sale securities, Total Unrealized Losses	41,139	16,464
Collateralized Mortgage-Backed Securities [Member]
Available for sale, unrealized loss position, less than 12 months, fair value	70,652	376,644
Held to maturity, unrealized loss position, less than 12 months, fair value	17,882
Available for sale securities, Less than 12 months Fair Value	70,652	376,644
Available for sale, unrealized loss position, less than 12 months, unrealized losses	3,838	11,535
Held to maturity, unrealized loss position, less than 12 months, unrealized losses	1,333
Available for sale securities, Less than 12 months Unrealized Losses	3,838	11,535
Available for sale, unrealized loss position, 12 months or more, fair value	26,320
Held to maturity, unrealized loss position, 12 months or more, fair value	267,212
Available for sale securities, 12 months or more Fair Value		19,986
Available for sale, unrealized loss position, 12 months or more, unrealized losses	6,245	645
Held to maturity, unrealized loss position, 12 months or more, unrealized losses	23,321
Available for sale securities, 12 months or more Unrealized Losses	6,245	645
Available for sale, unrealized loss position, fair value	96,972	396,630
Held to maturity, unrealized loss position, fair value	285,094
Available for sale securities, Total Fair Value	96,972	396,630
Available for sale, unrealized loss position, unrealized losses	10,083	12,180
Held to maturity, unrealized loss position, unrealized losses	24,654
Available for sale securities, Total Unrealized Losses	10,083	12,180
US Government Agencies Debt Securities [Member]
Available for sale, unrealized loss position, less than 12 months, fair value		4,700
Held to maturity, unrealized loss position, less than 12 months, fair value	0
Available for sale securities, Less than 12 months Fair Value		4,700
Available for sale, unrealized loss position, less than 12 months, unrealized losses		269
Held to maturity, unrealized loss position, less than 12 months, unrealized losses	0
Available for sale securities, Less than 12 months Unrealized Losses		269
Held to maturity, unrealized loss position, 12 months or more, fair value	3,635
Available for sale securities, 12 months or more Fair Value		0
Available for sale, unrealized loss position, 12 months or more, unrealized losses		0
Held to maturity, unrealized loss position, 12 months or more, unrealized losses	367
Available for sale securities, 12 months or more Unrealized Losses		0
Available for sale, unrealized loss position, fair value		4,700
Held to maturity, unrealized loss position, fair value	3,635
Available for sale securities, Total Fair Value		4,700
Available for sale, unrealized loss position, unrealized losses		269
Held to maturity, unrealized loss position, unrealized losses	367
Available for sale securities, Total Unrealized Losses		269
State, County and Municipal [Member]
Available for sale, unrealized loss position, less than 12 months, fair value	45,200	175,520
Held to maturity, unrealized loss position, less than 12 months, fair value	15,059
Available for sale securities, Less than 12 months Fair Value	45,200	175,520
Available for sale, unrealized loss position, less than 12 months, unrealized losses	9,027	4,008
Held to maturity, unrealized loss position, less than 12 months, unrealized losses	781
Available for sale securities, Less than 12 months Unrealized Losses	9,027	4,008
Available for sale, unrealized loss position, 12 months or more, fair value	58,713
Held to maturity, unrealized loss position, 12 months or more, fair value	71,504
Available for sale securities, 12 months or more Fair Value		119
Available for sale, unrealized loss position, 12 months or more, unrealized losses	21,966	0
Held to maturity, unrealized loss position, 12 months or more, unrealized losses	5,496
Available for sale securities, 12 months or more Unrealized Losses	21,966	0
Available for sale, unrealized loss position, fair value	103,913	175,639
Held to maturity, unrealized loss position, fair value	86,563
Available for sale securities, Total Fair Value	103,913	175,639
Available for sale, unrealized loss position, unrealized losses	30,993	4,008
Held to maturity, unrealized loss position, unrealized losses	6,277
Available for sale securities, Total Unrealized Losses	30,993	4,008
Other Securities [Member]
Available for sale, unrealized loss position, less than 12 months, fair value	0	0
Available for sale securities, Less than 12 months Fair Value	0	0
Available for sale, unrealized loss position, less than 12 months, unrealized losses	0	0
Available for sale securities, Less than 12 months Unrealized Losses	0	0
Available for sale, unrealized loss position, 12 months or more, fair value	437
Available for sale securities, 12 months or more Fair Value		493
Available for sale, unrealized loss position, 12 months or more, unrealized losses	63	7
Available for sale securities, 12 months or more Unrealized Losses	63	7
Available for sale, unrealized loss position, fair value	437	493
Available for sale securities, Total Fair Value	437	493
Available for sale, unrealized loss position, unrealized losses	63	7
Available for sale securities, Total Unrealized Losses	$ 63	$ 7

Note 2 - Investment Securitie_6

Note 2 - Investment Securities - Amortized Cost and Estimated Fair Value of Securities by Contractual Maturity ( (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Due in one year or less, available for sale, amortized cost	$ 721	$ 216
Due in one year or less, available for sale, fair value	657	217
Due in one year or less, held to maturity, amortized cost	0	0
Due in one year or less, held to maturity, fair value	0	0
Due after one year through five years, available for sale, amortized cost	3,152	1,895
Due after one year through five years, available for sale, fair value	3,042	1,924
Due after one year through five years, held to maturity, amortized cost	0	0
Due after one year through five years, held to maturity, fair value	0
Due after five years through ten years, available for sale, amortized cost	5,275	4,226
Due after five years through ten years, held to maturity, amortized cost	0	0
Due after five years through ten years, available for sale, fair value	4,853	0
Available-for-sale, Due after five years through ten years, fair value		4,287
Due after ten years, available for sale, amortized cost	126,258	229,491
Due after ten years, available for sale, fair value	95,798	225,816
Due after ten years, held to maturity, amortized cost	96,842	0
Due after ten years, held to maturity, fair value	90,198	0
Amortized cost	242,461	647,557
Fair value	201,322	631,835
Available-for-sale, amortized cost	242,461	647,557
Amortized cost	406,590	0
Available-for-sale, fair value	201,322	631,835
Fair value	375,292	0
Held-to-maturity, amortized cost		0
Held-to-maturity, fair value	375,292	0
Residential Mortgage-Backed Securities [Member]
Amortized cost	94,226	332,779
Fair value	84,481	323,736
Available-for-sale, amortized cost	94,226	332,779
Amortized cost	250,615
Available-for-sale, fair value	84,481	323,736
Fair value	230,771	0
Held-to-maturity, amortized cost		0
Held-to-maturity, fair value	230,771	0
Commercial Mortgage-Backed Securities [Member]
Amortized cost	12,829	78,950
Fair value	12,491	75,855
Available-for-sale, amortized cost	12,829	78,950
Amortized cost	59,133
Available-for-sale, fair value	12,491	75,855
Fair value	54,323	0
Held-to-maturity, amortized cost		0
Held-to-maturity, fair value	$ 54,323	$ 0

Note 2 - Investment Securitie_7

Note 2 - Investment Securities - Total Gross Realized Gains and Gross Realized Losses from Sale of Investment Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Gross realized gains	$ 0	$ 4,257	$ 1,656
Gross realized losses	0	2,879	827
Net realized gains	$ 0	$ 1,378	$ 829

Note 3 - Federal Home Loan Ba_2

Note 3 - Federal Home Loan Bank Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Federal Home Loan Bank Stock	$ 1,786	$ 889
Preferred Stock, Redemption Price Per Share	$ 100	$ 100

Note 4 - Loans (Details Textual

Note 4 - Loans (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Loans Receivable with Variable Rates of Interest	$ 104,261	$ 105,251
Loans and Leases Receivable, Related Parties, Ending Balance	923	3,884
Interest Income Forgone on Loans	354	$ 281	$ 383
Minimum Default Loan Limit To Be Considered For Individually Evaluation Of Impaired Financing Receivable	100
Financing Receivable, Modifications, Number of Contracts		0	0
Financing Receivable, Allowance for Credit Loss, Ending Balance	5,264	$ 4,513	$ 4,735	$ 2,334
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	$ 0
Maximum [Member]
Loan To Value Ratio	0.80
Restructured Loans [Member]
Financing Receivable, Allowance for Credit Loss, Ending Balance	$ 116	0
Paycheck Protection Program Loans [Member ] | Real Estate Loan [Member] | Financial Assets Non Purchased Loans [Member]
Loans and Leases Receivable Business		5,789
Paycheck Protection Program Loans [Member ] | Real Estate Loan [Member] | Financial Assets Non Purchased Loans [Member]
Loans and Leases Receivable Business	$ 80
Consumer Loan [Member] | Maximum [Member]
Loan To Value Ratio	0.80
Commercial Real Estate [Member] | Maximum [Member]
Loan To Value Ratio	0.80
Commercial Real Estate [Member] | Minimum [Member]
Loan To Value Ratio	0.50
Letter of Credit [Member] | Director [Member]
Commitment to Extend Letter of Credit, Maximum Availability	$ 2,275	2,275
Loans and Leases Receivable, Related Parties, Ending Balance	$ 0	$ 0

Note 4 - Loans - Composition of

Note 4 - Loans - Composition of Net Loans (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Loans		$ 585,591	$ 571,847
Allowance for Loan Losses		(5,264)	(4,513)
Consumer Portfolio Segment [Member]
Loans		15,730	13,949
Financial Assets Non Purchased Loans [Member]
Loans		585,591	571,847
Unearned Income		0	0
Allowance for Loan Losses		(5,264)	(4,513)
Loans, net		580,327	567,334
Financial Assets Non Purchased Loans [Member] | Real Estate Segment [Member]
Loans		472,857	464,776
Financial Assets Non Purchased Loans [Member] | Real Estate Segment [Member] | Land Development And Construction Loans [Member]
Loans		52,731	71,898
Financial Assets Non Purchased Loans [Member] | Real Estate Segment [Member] | Farmland Loan [Member]
Loans		11,437	13,114
Financial Assets Non Purchased Loans [Member] | Real Estate Segment [Member] | Family Mortgages 1-4 [Member]
Loans		92,148	98,525
Financial Assets Non Purchased Loans [Member] | Real Estate Segment [Member] | Commercial Real Estate [Member]
Loans		316,541	281,239
Financial Assets Non Purchased Loans [Member] | Business Loans [Member]
Loans		97,004	93,122
Financial Assets Non Purchased Loans [Member] | Business Loans [Member] | Commercial and Industrial Loans [Member]
Loans	[1]	96,500	92,501
Financial Assets Non Purchased Loans [Member] | Business Loans [Member] | Farm Production and Other Farm Loans [Member]
Loans		504	621
Financial Assets Non Purchased Loans [Member] | Consumer Portfolio Segment [Member]
Loans		15,730	13,949
Financial Assets Non Purchased Loans [Member] | Consumer Portfolio Segment [Member] | Credit Card Receivable [Member]
Loans		2,738	1,963
Financial Assets Non Purchased Loans [Member] | Consumer Portfolio Segment [Member] | Other Consumer Loans [Member]
Loans		$ 12,992	$ 11,986
[1]Includes Paycheck Protection Program ("PPP") loans of

Note 4 - Loans - Activity in Re

Note 4 - Loans - Activity in Related Party Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Balance	$ 3,884
Principal additions	145
Principal reductions	(3,106)
Balance	$ 923

Note 4 - Loans - Period-End Non

Note 4 - Loans - Period-End Non-Accrual Loans, Segregated by Class (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Non-accrual Loans	$ 2,988	$ 3,826
Real Estate Segment [Member]
Non-accrual Loans	2,683	3,429
Business Loans [Member]
Non-accrual Loans	281	389
Consumer Portfolio Segment [Member]
Non-accrual Loans	24	8
Land Development And Construction Loans [Member] | Real Estate Segment [Member]
Non-accrual Loans	0	171
Farmland Loan [Member] | Real Estate Segment [Member]
Non-accrual Loans	117	118
Family Mortgages 1-4 [Member] | Real Estate Segment [Member]
Non-accrual Loans	1,720	1,891
Commercial Real Estate Portfolio Segment [Member] | Real Estate Segment [Member]
Non-accrual Loans	846	1,249
Commercial and Industrial Loans [Member] | Business Loans [Member]
Non-accrual Loans	281	386
Farm Production and Other Farm Loans [Member] | Business Loans [Member]
Non-accrual Loans	0	3
Other Consumer Loan [Member] | Consumer Portfolio Segment [Member]
Non-accrual Loans	$ 24	$ 8

Note 4 - Loans - Aging Analysis

Note 4 - Loans - Aging Analysis of Past Due Loans, Segregated by Class (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Loans		$ 585,591	$ 571,847
Financial Assets Non Purchased Loans [Member]
Loans		585,591	571,847
Accruing loans 90 or more days past due		111	154
Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		3,005	2,290
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		1,271	1,285
Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4,276	3,575
Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		581,315	568,272
Real Estate Segment [Member] | Financial Assets Non Purchased Loans [Member]
Loans		472,857	464,776
Accruing loans 90 or more days past due		99	140
Real Estate Segment [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,770	1,971
Real Estate Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		959	895
Real Estate Segment [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		3,729	2,866
Real Estate Segment [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		469,128	461,910
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		52,731	71,898
Accruing loans 90 or more days past due		4	0
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	6
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4	0
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4	6
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		52,727	71,892
Real Estate Segment [Member] | Farmland Loan [Member] | Financial Assets Non Purchased Loans [Member]
Loans		11,437	13,114
Accruing loans 90 or more days past due		0	0
Real Estate Segment [Member] | Farmland Loan [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		38	130
Real Estate Segment [Member] | Farmland Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		30	33
Real Estate Segment [Member] | Farmland Loan [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		68	163
Real Estate Segment [Member] | Farmland Loan [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		11,369	12,951
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Financial Assets Non Purchased Loans [Member]
Loans		92,148	98,525
Accruing loans 90 or more days past due		95	140
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		1,799	1,678
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		439	292
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,238	1,970
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		89,910	96,555
Real Estate Segment [Member] | Commercial Real Estate [Member] | Financial Assets Non Purchased Loans [Member]
Loans		316,541	281,239
Accruing loans 90 or more days past due		0	0
Real Estate Segment [Member] | Commercial Real Estate [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		933	157
Real Estate Segment [Member] | Commercial Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		486	570
Real Estate Segment [Member] | Commercial Real Estate [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		1,419	727
Real Estate Segment [Member] | Commercial Real Estate [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		315,122	280,512
Business Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		97,004	93,122
Accruing loans 90 or more days past due		0	0
Business Loans [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		113	208
Business Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		277	376
Business Loans [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		390	584
Business Loans [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		96,614	92,538
Business Loans [Member] | Commercial and Industrial Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans	[1]	96,500	92,501
Accruing loans 90 or more days past due		0	0
Business Loans [Member] | Commercial and Industrial Loans [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		109	205
Business Loans [Member] | Commercial and Industrial Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		277	376
Business Loans [Member] | Commercial and Industrial Loans [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		386	581
Business Loans [Member] | Commercial and Industrial Loans [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		96,114	91,920
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		504	621
Accruing loans 90 or more days past due		0	0
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4	3
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4	3
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		500	618
Consumer Portfolio Segment [Member]
Loans		15,730	13,949
Consumer Portfolio Segment [Member] | Financial Assets Non Purchased Loans [Member]
Loans		15,730	13,949
Accruing loans 90 or more days past due		12	14
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		122	111
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		35	14
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		157	125
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		15,573	13,824
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,738	1,963
Accruing loans 90 or more days past due		12	12
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		56	35
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		12	12
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		68	47
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,670	1,916
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		12,992	11,986
Accruing loans 90 or more days past due		0	2
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Asset, 30 to 89 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		66	76
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		23	2
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Asset, Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		89	78
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Asset, Not Past Due [Member] | Financial Assets Non Purchased Loans [Member]
Loans		$ 12,903	$ 11,908
[1]Includes Paycheck Protection Program ("PPP") loans of

Note 4 - Loans - Impaired Loans

Note 4 - Loans - Impaired Loans, Segregated by Class of Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unpaid principal balance	$ 3,547	$ 2,569
Recorded investment with no allowance	1,211	2,062
Recorded investment with allowance	2,066	272
Recorded investment	3,277	2,334
Related allowance	116	39
Average recorded investment	2,807	5,006
Real Estate Segment [Member]
Unpaid principal balance	3,243	2,265
Recorded investment with no allowance	1,015	1,990
Recorded investment with allowance	2,066	112
Recorded investment	3,081	2,102
Related allowance	116	3
Average recorded investment	2,593	4,683
Business Loans [Member]
Unpaid principal balance	304	304
Recorded investment with no allowance	196	72
Recorded investment with allowance	0	160
Recorded investment	196	232
Related allowance	0	36
Average recorded investment	214	323
Land Development And Construction Loans [Member] | Real Estate Segment [Member]
Unpaid principal balance	0	171
Recorded investment with no allowance	0	171
Recorded investment with allowance	0	0
Recorded investment	0	171
Related allowance	0	0
Average recorded investment	86	240
Farmland Loan [Member] | Real Estate Segment [Member]
Unpaid principal balance	30	33
Recorded investment with no allowance	30	33
Recorded investment with allowance	0	0
Recorded investment	30	33
Related allowance	0	0
Average recorded investment	32	72
Family Mortgages 1-4 [Member] | Real Estate Segment [Member]
Unpaid principal balance	190	767
Recorded investment with no allowance	190	767
Recorded investment with allowance	0	0
Recorded investment	190	767
Related allowance	0	0
Average recorded investment	479	892
Commercial Real Estate Portfolio Segment [Member] | Real Estate Segment [Member]
Unpaid principal balance	3,023	1,294
Recorded investment with no allowance	795	1,019
Recorded investment with allowance	2,066	112
Recorded investment	2,861	1,131
Related allowance	116	3
Average recorded investment	1,996	3,479
Commercial and Industrial Loans [Member] | Business Loans [Member]
Unpaid principal balance	304	304
Recorded investment with no allowance	196	72
Recorded investment with allowance	0	160
Recorded investment	196	232
Related allowance	0	36
Average recorded investment	$ 214	$ 323

Note 4 - Loans - Changes in Tro

Note 4 - Loans - Changes in Troubled Debt Restructurings ( (Details) $ in Thousands		12 Months Ended
	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Number of loans	1	3	3
Total recorded investment	$ 213	$ 2,113	$ 2,495
Principal paydowns		$ (112)	$ (382)
Reclassification to OREO		2
Reclassification to OREO, recorded investment		$ (1,788)
Financing Receivable, Modifications, Number of Contracts			0	0
Number of loans		1	3	3
Total recorded investment		$ 213	$ 2,113	$ 2,495
Subsequent Event [Member]
Principal paydowns	$ (109)
Financing Receivable, Modifications, Number of Contracts	1
Additions, recorded investment	$ 2,078
Number of loans	1
Total recorded investment	$ 2,182

Note 4 - Loans - Detailed Amoun

Note 4 - Loans - Detailed Amount of Gross Loans Segregated by Loan Grade and Class (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Loans		$ 585,591	$ 571,847
Financial Assets Non Purchased Loans [Member]
Loans		585,591	571,847
Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		528,720	509,367
Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		17,396	14,992
Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		39,470	47,477
Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	3
Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		5	8
Real Estate Segment [Member] | Financial Assets Non Purchased Loans [Member]
Loans		472,857	464,776
Real Estate Segment [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		421,609	409,804
Real Estate Segment [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		12,487	13,489
Real Estate Segment [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		38,761	41,483
Real Estate Segment [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		52,731	71,898
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		50,015	69,758
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,427	1,547
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		289	593
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Land Development And Construction Loans [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Farmland Loan [Member] | Financial Assets Non Purchased Loans [Member]
Loans		11,437	13,114
Real Estate Segment [Member] | Farmland Loan [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		10,832	12,365
Real Estate Segment [Member] | Farmland Loan [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		269	297
Real Estate Segment [Member] | Farmland Loan [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		336	452
Real Estate Segment [Member] | Farmland Loan [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Farmland Loan [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Financial Assets Non Purchased Loans [Member]
Loans		92,148	98,525
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		85,861	89,120
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		1,816	3,590
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4,471	5,815
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Family Mortgages 1-4 [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Commercial Real Estate [Member] | Financial Assets Non Purchased Loans [Member]
Loans		316,541	281,239
Real Estate Segment [Member] | Commercial Real Estate [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		274,901	238,561
Real Estate Segment [Member] | Commercial Real Estate [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		7,975	8,055
Real Estate Segment [Member] | Commercial Real Estate [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		33,665	34,623
Real Estate Segment [Member] | Commercial Real Estate [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Real Estate Segment [Member] | Commercial Real Estate [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0
Business Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		97,004	93,122
Business Loans [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		91,507	85,744
Business Loans [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4,902	1,483
Business Loans [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		590	5,889
Business Loans [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Business Loans [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		5	6
Business Loans [Member] | Commercial and Industrial Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans	[1]	96,500	92,501
Business Loans [Member] | Commercial and Industrial Loans [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		91,016	85,138
Business Loans [Member] | Commercial and Industrial Loans [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		4,902	1,483
Business Loans [Member] | Commercial and Industrial Loans [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		577	5,877
Business Loans [Member] | Commercial and Industrial Loans [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Business Loans [Member] | Commercial and Industrial Loans [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		5	3
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		504	621
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		491	606
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		13	12
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Business Loans [Member] | Farm Production and Other Farm Loans [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	3
Consumer Portfolio Segment [Member]
Loans		15,730	13,949
Consumer Portfolio Segment [Member] | Financial Assets Non Purchased Loans [Member]
Loans		15,730	13,949
Consumer Portfolio Segment [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		15,604	13,819
Consumer Portfolio Segment [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		7	20
Consumer Portfolio Segment [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		119	105
Consumer Portfolio Segment [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	3
Consumer Portfolio Segment [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	2
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,738	1,963
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		2,670	1,916
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		68	47
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	0
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Assets Non Purchased Loans [Member]
Loans		12,992	11,986
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Pass [Member] | Financial Assets Non Purchased Loans [Member]
Loans		12,934	11,903
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Special Mention [Member] | Financial Assets Non Purchased Loans [Member]
Loans		7	20
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Substandard [Member] | Financial Assets Non Purchased Loans [Member]
Loans		51	58
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Doubtful [Member] | Financial Assets Non Purchased Loans [Member]
Loans		0	3
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Unlikely to be Collected Financing Receivable [Member] | Financial Assets Non Purchased Loans [Member]
Loans		$ 0	$ 2
[1]Includes Paycheck Protection Program ("PPP") loans of

Note 5 - Allowance for Loan L_3

Note 5 - Allowance for Loan Losses - Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Beginning Balance	$ 4,513	$ 4,735	$ 2,334
Provision for loan losses	124	1,409	1,485
Chargeoffs	179	2,138	717
Recoveries	806	507	212
Net chargeoffs	(627)	1,631	505
Ending Balance	5,264	4,513	4,735
Loans individually evaluated for impairment	116	39	907
Loans collectively evaluated for impairment	5,148	4,474	3,828
Financing Receivable, Allowance for Credit Loss, Ending Balance	5,264	4,513	4,735
Commercial Real Estate Portfolio Segment [Member]
Beginning Balance	3,622	3,885	3,075
Provision for loan losses	279	231	1,072
Chargeoffs	8	628	384
Recoveries	261	134	122
Net chargeoffs	(253)	494	262
Ending Balance	4,154	3,622	3,885
Loans individually evaluated for impairment	116	3	782
Loans collectively evaluated for impairment	4,038	3,619	3,103
Financing Receivable, Allowance for Credit Loss, Ending Balance	4,154	3,622	3,885
Commercial Portfolio Segment [Member]
Beginning Balance	645	611	371
Provision for loan losses	96	199	422
Chargeoffs	61	183	229
Recoveries	33	18	47
Net chargeoffs	28	165	182
Ending Balance	713	645	611
Loans individually evaluated for impairment	0	36	125
Loans collectively evaluated for impairment	713	609	486
Financing Receivable, Allowance for Credit Loss, Ending Balance	713	645	611
Consumer Portfolio Segment [Member]
Beginning Balance	246	239	309
Provision for loan losses	(251)	979	(9)
Chargeoffs	110	1,327	104
Recoveries	512	355	43
Net chargeoffs	(402)	972	61
Ending Balance	397	246	239
Loans individually evaluated for impairment	0	0	0
Loans collectively evaluated for impairment	397	246	239
Financing Receivable, Allowance for Credit Loss, Ending Balance	$ 397	$ 246	$ 239

Note 5 - Allowance for Loan L_4

Note 5 - Allowance for Loan Losses - Impairment Evaluation of Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans individually evaluated for impairment	$ 3,277	$ 2,334
Loans collectively evaluated for impairment	582,314	569,513
Loans and Leases Receivable, Gross	585,591	571,847
Commercial Real Estate Portfolio Segment [Member]
Loans individually evaluated for impairment	3,081	2,102
Loans collectively evaluated for impairment	469,776	462,674
Loans and Leases Receivable, Gross	472,857	464,776
Commercial Portfolio Segment [Member]
Loans individually evaluated for impairment	196	232
Loans collectively evaluated for impairment	96,808	92,890
Loans and Leases Receivable, Gross	97,004	93,122
Consumer Portfolio Segment [Member]
Loans individually evaluated for impairment	0	0
Loans collectively evaluated for impairment	15,730	13,949
Loans and Leases Receivable, Gross	$ 15,730	$ 13,949

Note 5 - Allowance for Loan L_5

Note 5 - Allowance for Loan Losses - Net Charge-offs (Recoveries) by Portfolio (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net chargeoffs	$ (627)	$ 1,631	$ 505
Commercial Real Estate Portfolio Segment [Member]
Net chargeoffs	(253)	494	262
Commercial Real Estate Portfolio Segment [Member] | Land Development And Construction Loans [Member]
Net chargeoffs	(14)	27	(6)
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Net chargeoffs	(1)	(1)	0
Commercial Real Estate Portfolio Segment [Member] | Family Mortgages 1-4 [Member]
Net chargeoffs	(71)	(76)	243
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Net chargeoffs	(167)	544	25
Commercial Portfolio Segment [Member]
Net chargeoffs	28	165	182
Commercial Portfolio Segment [Member] | Commercial and Industrial Loans [Member]
Net chargeoffs	31	165	182
Commercial Portfolio Segment [Member] | Farm Production and Other Farm Loans [Member]
Net chargeoffs	(3)	0	0
Consumer Portfolio Segment [Member]
Net chargeoffs	(402)	972	61
Consumer Portfolio Segment [Member] | Credit Cards [Member]
Net chargeoffs	46	19	39
Consumer Portfolio Segment [Member] | Other Consumer Loan [Member]
Net chargeoffs	$ (448)	$ 953	$ 22

Note 6 - Bank Premises, Furni_3

Note 6 - Bank Premises, Furniture, Fixtures and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Depreciation, Total	$ 1,166	$ 1,064	$ 1,012
Operating Lease, Weighted Average Remaining Lease Term (Year)	2 years 6 months
Operating Lease, Weighted Average Discount Rate, Percent	1.86%
Other Assets [Member]
Operating Lease, Right-of-Use Asset	$ 316
Other Liabilities [Member]
Operating Lease, Liability, Total	$ 316

Note 6 - Bank Premises, Furni_4

Note 6 - Bank Premises, Furniture, Fixtures and Equipment - Summary of Bank Premises, Furniture, Fixtures and Equipments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment, Gross	$ 43,642	$ 42,019
Less accumulated depreciation	15,937	15,358
Total	27,705	26,661
Land and Building [Member]
Property, Plant and Equipment, Gross	35,120	35,108
Furniture Fixtures and Equipment [Member]
Property, Plant and Equipment, Gross	$ 8,522	$ 6,911

Note 6 - Bank Premises, Furni_5

Note 6 - Bank Premises, Furniture, Fixtures and Equipment - Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating lease cost	$ 144	$ 364
Short-term lease cost	0	23
Variable lease cost	0	0
Lease, Cost, Total	$ 144	$ 387

Note 6 - Bank Premises, Furni_6

Note 6 - Bank Premises, Furniture, Fixtures and Equipment - Maturity of Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Within one year	$ 62
After one year but within two years	64
After two years but within three years	65
After three year but within four years	66
After four years but within five years	67
After five years	6
Total undiscounted cash flows	330
Discount on cash flows	(14)
Other Liabilities [Member]
Operating Lease, Liability, Total	$ 316

Note 7 - Goodwill and Other I_3

Note 7 - Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Period Increase (Decrease), Total	$ 0
Goodwill, Impairment Loss	0
Core Deposits [Member]
Amortization of Intangible Assets	$ 109	$ 109	$ 27

Note 7 - Goodwill and Other I_4

Note 7 - Goodwill and Other Intangible Assets - Changes in Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 13,030	$ 13,030
Addition to goodwill from acquisition	0	0
Balance	$ 13,030	$ 13,030

Note 7 - Goodwill and Other I_5

Note 7 - Goodwill and Other Intangible Assets - Summary of Finite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total finite-lived intangible assets	$ 412
Core Deposits [Member]
Core deposit intangible	521	$ 630
Accumulated amortization	(109)	(109)
Total finite-lived intangible assets	$ 412	$ 521

Note 7 - Goodwill and Other I_6

Note 7 - Goodwill and Other Intangible Assets - Estimated Amortization Expense of Finite-lived Intangible Assets (Details) $ in Thousands	Dec. 31, 2022 USD ($)
2023	$ 109
2024	109
2025	109
2026	85
Total finite-lived intangible assets	$ 412

Note 8 - Deposits - Composition

Note 8 - Deposits - Composition of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Non-interest bearing deposits	$ 299,112	$ 302,707
NOW and money market accounts	515,337	451,809
Savings deposits	133,030	127,217
Time deposits, $250,000 or more	44,370	68,270
Other time deposits	134,553	161,889
Total deposits	$ 1,126,402	$ 1,111,892

Note 8 - Deposits - Scheduled M

Note 8 - Deposits - Scheduled Maturities of Time Deposits (Details) $ in Thousands	Dec. 31, 2022 USD ($)
2023	$ 108,238
2024	52,258
2025	12,101
2026	3,340
2027	2,986
Time Deposits, Total	$ 178,923

Note 9 - Short-term Borrowing_2

Note 9 - Short-term Borrowings (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	$ 160,488	$ 221,088

Note 9 - Short-term Borrowing_3

Note 9 - Short-term Borrowings - Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-term borrowings	$ 127,574	$ 112,760
Short-term borrowing, average balances	$ 121,783	$ 135,282
Short-term borrowing, cost of funds	1.10%	0.30%
Securities Sold under Agreements to Repurchase [Member]
Short-term borrowings	$ 127,574	$ 112,760
Short-term borrowing, average balances	$ 113,893	$ 129,207
Short-term borrowing, cost of funds	1.06%	0.30%
Federal Funds Purchased [Member]
Short-term borrowings	$ 0	$ 0
Short-term borrowing, average balances	$ 779	$ 19
Short-term borrowing, cost of funds	2.70%	0.72%
Federal Home Loan Bank Advances [Member]
Short-term borrowings	$ 0	$ 0
Short-term borrowing, average balances	$ 7,111	$ 6,056
Short-term borrowing, cost of funds	1.50%	0.14%

Note 10 - Long-tern Debt (Detai

Note 10 - Long-tern Debt (Details Textual) - Revolving Credit Facility [Member] - First Horizon Bank [Member] - USD ($) $ in Millions	Dec. 31, 2022	Jun. 09, 2021
Line of Credit Facility, Maximum Borrowing Capacity		$ 20
Line of Credit Facility, Interest Rate at Period End		3.25%
Percentage of Unusual Line Fee, Rate		0.25%
Line of Credit Facility, Remaining Borrowing Capacity	$ 2

Note 10 - Long-tern Debt - Long

Note 10 - Long-tern Debt - Long-term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Long-term debt	$ 18	$ 18
Line of Credit [Member]
Long-term debt	$ 18	$ 18

Note 10 - Long-tern Debt - Matu

Note 10 - Long-tern Debt - Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 18,000
Thereafter	0
Long-Term Debt, Total	$ 18,000	$ 18,000

Note 11 - Other Income and Ot_3

Note 11 - Other Income and Other Expense - Other Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
BOLI Insurance	$ 444	$ 517	$ 506
Mortgage Loan Origination Income	652	1,305	1,310
Other Income	1,625	1,208	857
Total Other Income	$ 2,721	$ 3,030	$ 2,673

Note 11 - Other Income and Ot_4

Note 11 - Other Income and Other Expense - Other Operating Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Advertising	$ 610	$ 573	$ 642
Office supplies	1,016	1,007	1,171
Professional fees	1,144	1,039	1,027
FDIC and state assessment	830	879	669
Technology expense	441	520	578
Postage and freight	588	618	548
Loan collection expense	28	89	236
Other losses	442	295	291
Debit card/ATM expense	799	733	612
Other expenses	3,169	3,086	2,586
Total Other Expense	$ 9,067	$ 8,839	$ 8,360

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unrecognized Tax Benefits, Ending Balance	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0
Domestic Tax Authority [Member]
Open Tax Year	2019 2020 2021
Operating Loss Carryforwards	$ 2,302
Net Operating Loss Utilized	$ 447	$ 671
State and Local Jurisdiction [Member]
Open Tax Year	2019 2020 2021

Note 12 - Income Taxes - Income

Note 12 - Income Taxes - Income Tax Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Federal	$ 993	$ 525	$ 872
State	487	340	382
Current Income Tax Expense (Benefit), Total	1,480	865	1,254
Deferred income tax expense	401	566	498
Income tax expense	$ 1,881	$ 1,431	$ 1,752

Note 12 - Income Taxes - Effect

Note 12 - Income Taxes - Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Federal taxes based on statutory rate	$ 2,415	$ 1,874	$ 1,823
State income taxes, net of federal benefit	384	336	326
Tax-exempt investment interest	(836)	(593)	(280)
Income related to bank-owned life insurance	(159)	(218)	(126)
Other, net	77	32	9
Income tax expense	$ 1,881	$ 1,431	$ 1,752

Note 12 - Income Taxes - Net De

Note 12 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Allowance for loan losses	$ 1,313	$ 1,293
Deferred compensation liability	2,491	2,429
Net operating loss carryforward	0	94
Other real estate owned	261	469
Acquisition fair value adjustments	0	23
Unrealized loss on securities available-for-sale	27,617	3,921
Other	51	0
Total	31,733	8,229
Premises and equipment	1,908	1,686
Core deposit intangible	102	130
Other	147	134
Total	2,159	1,950
Net deferred tax asset	$ 29,574	$ 6,279

Note 13 - Summarized Financia_3

Note 13 - Summarized Financial Information of Citizens Holding Company - Balance Sheets (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other assets		$ 4,682	$ 4,088
Total assets		1,324,003	1,361,309
Borrowings on secured line of credit		18,000	18,000
Accrued interest payable		732	328
Total liabilities		1,284,978	1,255,409
Shareholders’ equity		39,025	105,900	$ 119,548	$ 112,800
Total liabilities and shareholders’ equity		1,324,003	1,361,309
Parent Company [Member]
Cash (1)	[1]	526	427
Investment in bank subsidiary (1)	[1]	56,373	123,140
Other assets	[1]	444	333
Total assets		57,343	123,900
Borrowings on secured line of credit		18,000	18,000
Accrued interest payable		318	0
Total liabilities		18,318	18,000
Shareholders’ equity		39,025	105,900
Total liabilities and shareholders’ equity		$ 57,343	$ 123,900
[1]Fully or partially eliminates in consolidation.

Note 13 - Summarized Financia_4

Note 13 - Summarized Financial Information of Citizens Holding Company - Income Statement (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other income		$ 2,721	$ 3,030	$ 2,673
Total other income		10,885	12,188	10,460
Other expense		9,067	8,839	8,360
Income tax expense		1,881	1,431	1,752
Net income		9,620	7,494	6,931
Parent Company [Member]
Interest income(1)	[1]	0	1	2
Dividends from bank subsidiary(1)	[1]	6,128	4,104	6,099
Equity in undistributed earnings of bank subsidiary(1)	[1]	4,546	3,995	1,260
Other income		21	0	0
Total other income		10,695	8,099	7,359
Other expense		1,417	820	526
Income before income taxes		9,278	7,280	6,835
Income tax expense		(342)	(214)	(96)
Net income		$ 9,620	$ 7,494	$ 6,931
[1]Eliminates in consolidation.

Note 13 - Summarized Financia_5

Note 13 - Summarized Financial Information of Citizens Holding Company - Statements of Cash Flows (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net income		$ 9,620	$ 7,494	$ 6,931
Stock compensation expense		157	161	167
Net cash provided by operating activities		13,760	17,491	14,043
Proceeds from sale of other real estate owned		1,331	3,257	1,899
Net cash provided by (used in) investing activities		(88,349)	98,616	(288,007)
Dividends paid to shareholders		(5,377)	(5,370)	(5,363)
Proceeds from exercise of stock options		0	0	86
Net cash (used in) provided by financing activities		23,947	(79,179)	241,778
Net increase (decrease) in cash		(50,642)	36,928	(32,186)
Cash and cash equivalents, beginning of year		79,236	42,308	74,494
Cash and cash equivalents, end of year		28,594	79,236	42,308
Parent Company [Member]
Net income		9,620	7,494	6,931
Equity in undistributed earnings of the Bank	[1]	(4,546)	(3,995)	(1,260)
Stock compensation expense		157	161	167
Increase in other assets		(94)	(60)	(100)
Increase in other liabilities		318	0	0
Net cash provided by operating activities		5,455	3,600	5,738
Decrease (increase) in ownership in subsidiary		38	(18,000)	0
Increase in other real estate owned		(38)	0	0
Proceeds from sale of other real estate owned		21	0	0
Net cash provided by (used in) investing activities		21	(18,000)	0
Dividends paid to shareholders		(5,377)	(5,370)	(5,363)
Proceeds from borrowings on secured line of credit		0	18,000	0
Proceeds from exercise of stock options		0	0	86
Net cash (used in) provided by financing activities		(5,377)	12,630	(5,277)
Net increase (decrease) in cash		99	(1,770)	461
Cash and cash equivalents, beginning of year		427	2,197	1,736
Cash and cash equivalents, end of year		$ 526	$ 427	$ 2,197
[1]Eliminates in consolidation.

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Deposit Liabilities	$ 157,642	$ 133,441
Legal and Other Fees	49	128	$ 79
Insurance Service Fees	$ 273	$ 280	$ 229

Note 15 - Off-balance Sheet F_2

Note 15 - Off-balance Sheet Financial Instruments, Commitments and Contingencies and Concentrations of Risks (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Unused Commitments to Extend Credit	$ 75,602	$ 112,292
Letters of Credit Outstanding, Amount	$ 5,438	$ 4,432

Note 16 - Benefit Plans (Detail

Note 16 - Benefit Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50%
Defined Contribution Plan, Cost	$ 696	$ 720	$ 712
Director [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense	162	146	142
Officer [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 725	$ 788	$ 607
Maximum [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	3%

Note 17 - Regulatory Matters (D

Note 17 - Regulatory Matters (Details Textual) $ in Billions	Dec. 31, 2022 USD ($)
Basel Three [Member]
Common Equity, Tier One, Capital to Risk Weighted Assets	7%
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.085
Banking Regulation, Total Risk-Based Capital Ratio, Actual	0.105
Basel Three, Criteria 2 [Member]
Common Equity, Tier One, Capital to Risk Weighted Assets	6.50%
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.08
Banking Regulation, Total Risk-Based Capital Ratio, Actual	0.100
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.05
Minimum [Member]
Banking Regulation, Risk-Weighted Assets, Actual	$ 0.5
Minimum [Member] | Basel Three [Member]
Common Equity, Tier One, Capital to Risk Weighted Assets	2.50%

Note 17 - Regulatory Matters -

Note 17 - Regulatory Matters - Capital and Leverage Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Parent Company [Member]
Tier 1 leverage ratio, amount	$ 108,756	$ 104,181
Tier 1 leverage ratio, percent	0.0796	0.0780
Tier 1 leverage ratio, amount to be well capitalized	$ 68,352	$ 66,789
Tier 1 leverage ratio, percent to be well capitalized	0.0500	0.0500
Tier 1 leverage ratio, amount to be adequately capitalized	$ 54,682	$ 53,431
Tier 1 leverage ratio, percent to be adequately capitalized	0.0400	0.0400
Common Equity tier 1 capital ratio, amount	$ 108,756	$ 104,181
Common Equity tier 1 capital ratio, percent	0.1319	0.1316
Common Equity tier 1 capital ratio, amount to be well capitalized	$ 88,858	$ 86,826
Common Equity tier 1 capital ratio, percent to be well capitalized	6.50%	6.50%
Common Equity tier 1 capital ratio, amount to be adequately capitalized	$ 61,517	$ 60,110
Common Equity tier 1 capital ratio, percent to be adequately capitalized	4.50%	4.50%
Tier 1 risk-based capital ratio, amount	$ 108,756	$ 104,181
Tier 1 risk-based capital ratio, percent	0.1319	0.1316
Tier 1 risk-based capital ratio, amount to be well capitalized	$ 65,951	$ 63,322
Tier 1 risk-based capital ratio, percent to be well capitalized	0.0800	0.0800
Tier 1 risk-based capital ratio, amount to be adequately capitalized	$ 49,463	$ 47,492
Tier 1 risk-based capital ratio, percent to be adequately capitalized	0.0600	0.0600
Total risk-based capital ratio, amount	$ 114,020	$ 108,694
Total risk-based capital ratio, percent	0.1383	0.1373
Total risk-based capital ratio, amount to be well capitalized	$ 82,438	$ 79,153
Total risk-based capital ratio, percent to be well capitalized	0.1000	0.1000
Total risk-based capital ratio, amount to be adequately capitalized	$ 65,951	$ 63,322
Total risk-based capital ratio, percent to be adequately capitalized	0.0800	0.0800
Subsidiaries [Member]
Tier 1 leverage ratio, amount	$ 126,105	$ 121,421
Tier 1 leverage ratio, percent	0.0923	0.0909
Tier 1 leverage ratio, amount to be well capitalized	$ 68,333	$ 66,776
Tier 1 leverage ratio, percent to be well capitalized	0.0500	0.0500
Tier 1 leverage ratio, amount to be adequately capitalized	$ 54,667	$ 53,421
Tier 1 leverage ratio, percent to be adequately capitalized	0.0400	0.0400
Common Equity tier 1 capital ratio, amount	$ 126,105	$ 121,421
Common Equity tier 1 capital ratio, percent	0.1534	0.1534
Common Equity tier 1 capital ratio, amount to be well capitalized	$ 88,833	$ 86,808
Common Equity tier 1 capital ratio, percent to be well capitalized	6.50%	6.50%
Common Equity tier 1 capital ratio, amount to be adequately capitalized	$ 61,500	$ 60,098
Common Equity tier 1 capital ratio, percent to be adequately capitalized	4.50%	4.50%
Tier 1 risk-based capital ratio, amount	$ 126,105	$ 121,421
Tier 1 risk-based capital ratio, percent	0.1534	0.1534
Tier 1 risk-based capital ratio, amount to be well capitalized	$ 65,759	$ 63,314
Tier 1 risk-based capital ratio, percent to be well capitalized	0.0800	0.0800
Tier 1 risk-based capital ratio, amount to be adequately capitalized	$ 49,320	$ 47,486
Tier 1 risk-based capital ratio, percent to be adequately capitalized	0.0600	0.0600
Total risk-based capital ratio, amount	$ 131,370	$ 125,934
Total risk-based capital ratio, percent	0.1598	0.1591
Total risk-based capital ratio, amount to be well capitalized	$ 82,199	$ 79,143
Total risk-based capital ratio, percent to be well capitalized	0.1000	0.1000
Total risk-based capital ratio, amount to be adequately capitalized	$ 65,759	$ 63,314
Total risk-based capital ratio, percent to be adequately capitalized	0.0800	0.0800

Note 18 - Fair Values of Fina_3

Note 18 - Fair Values of Financial Instruments (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss, Ending Balance	$ 5,264	$ 4,513	$ 4,735	$ 2,334
Other Real Estate Owned, Fair Value Adjustment	0	836
Impaired Loans [Member]
Financing Receivable, before Allowance for Credit Loss, Total	2,190	112
Financing Receivable, Allowance for Credit Loss, Ending Balance	$ 116	$ 3

Note 18 - Fair Values of Fina_4

Note 18 - Fair Values of Financial Instruments - Investment Securities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale, fair value	$ 201,322	$ 631,835
US Government Agencies Debt Securities [Member]
Available-for-sale, fair value		4,700
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale, fair value	96,972	399,591
State, County and Municipal [Member]
Available-for-sale, fair value	103,913	227,051
Other Debt Obligations [Member]
Available-for-sale, fair value	437	493
Fair Value, Recurring [Member]
Available-for-sale, fair value	201,322	631,835
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale, fair value		4,700
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale, fair value	96,972	399,591
Fair Value, Recurring [Member] | State, County and Municipal [Member]
Available-for-sale, fair value	103,913	227,051
Fair Value, Recurring [Member] | Other Debt Obligations [Member]
Available-for-sale, fair value	437	493
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale, fair value		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | State, County and Municipal [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Other Debt Obligations [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale, fair value		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | State, County and Municipal [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other Debt Obligations [Member]
Available-for-sale, fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale, fair value	201,322	631,835
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale, fair value		4,700
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale, fair value	96,972	399,591
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | State, County and Municipal [Member]
Available-for-sale, fair value	103,913	227,051
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Other Debt Obligations [Member]
Available-for-sale, fair value	$ 437	$ 493

Note 18 - Fair Values of Fina_5

Note 18 - Fair Values of Financial Instruments - Assets Measured on Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Impaired loans	$ 0	$ 0
Assets, Fair Value Disclosure, Total	0	0
Other real estate owned		0
Fair Value, Inputs, Level 1 [Member]
Impaired loans	0	0
Assets, Fair Value Disclosure, Total	0	0
Other real estate owned		0
Fair Value, Inputs, Level 2 [Member]
Impaired loans	2,074	109
Assets, Fair Value Disclosure, Total	2,074	1,230
Other real estate owned		1,121
Fair Value, Inputs, Level 3 [Member]
Impaired loans	2,074	109
Assets, Fair Value Disclosure, Total	$ 2,074	1,230
Other real estate owned		$ 1,121

Note 18 - Fair Values of Fina_6

Note 18 - Fair Values of Financial Instruments - Carrying Value and Estimated Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale, fair value	$ 201,322	$ 631,835
Reported Value Measurement [Member]
Securities held-to-maturity	406,590	0
Available-for-sale, fair value	201,322	631,835
Net loans	580,327	567,334
Deposits	1,126,402	1,111,892
Securities Sold under Agreement to Repurchase	127,574	112,760
Borrowings on secured line of credit	18,000
Borrowings on secured line of credit		18,000
Reported Value Measurement [Member] | Cash [Member]
Cash and cash equivalents, fair value	26,948	10,673
Reported Value Measurement [Member] | Interest-Bearing Deposits [Member]
Cash and cash equivalents, fair value	1,646	68,563
Estimate of Fair Value Measurement [Member]
Securities held-to-maturity	375,292	0
Available-for-sale, fair value	201,322	631,835
Net loans	541,173	554,351
Deposits	1,126,381	1,112,323
Securities Sold under Agreement to Repurchase	127,574	112,760
Borrowings on secured line of credit	18,000
Borrowings on secured line of credit		18,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Securities held-to-maturity	0	0
Available-for-sale, fair value	0	0
Net loans	0	0
Deposits	947,479	881,733
Securities Sold under Agreement to Repurchase	127,574	112,760
Borrowings on secured line of credit	18,000
Borrowings on secured line of credit		18,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Securities held-to-maturity	375,292	0
Available-for-sale, fair value	201,322	631,835
Net loans	0	0
Deposits	178,902	230,590
Securities Sold under Agreement to Repurchase	0	0
Borrowings on secured line of credit	0
Borrowings on secured line of credit		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Securities held-to-maturity	0	0
Available-for-sale, fair value	0	0
Net loans	541,173	554,351
Deposits	0	0
Securities Sold under Agreement to Repurchase	0	0
Borrowings on secured line of credit	0
Borrowings on secured line of credit		0
Estimate of Fair Value Measurement [Member] | Cash [Member]
Cash and cash equivalents, fair value	26,948	10,673
Estimate of Fair Value Measurement [Member] | Cash [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents, fair value	26,948	10,673
Estimate of Fair Value Measurement [Member] | Cash [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents, fair value	0	0
Estimate of Fair Value Measurement [Member] | Cash [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents, fair value	0	0
Estimate of Fair Value Measurement [Member] | Interest-Bearing Deposits [Member]
Cash and cash equivalents, fair value	1,646	68,563
Estimate of Fair Value Measurement [Member] | Interest-Bearing Deposits [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents, fair value	1,646	68,563
Estimate of Fair Value Measurement [Member] | Interest-Bearing Deposits [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents, fair value	0	0
Estimate of Fair Value Measurement [Member] | Interest-Bearing Deposits [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents, fair value	$ 0	$ 0

Note 19 - Stock Based Compens_3

Note 19 - Stock Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	0	0
Incentive Compensation Plan 2013 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares, Ending Balance	8,250
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 52
Directors Stock Option Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	0	0	0
Share Based Compensation Arrangement by Share Based Payment Award, Options, Granted In Period, Intrinsic Value	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0
Directors Stock Option Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period	10 years
Directors Stock Option Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized	210,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period	10 years
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	8,250	8,250
Shares Issued, Price Per Share	$ 19.05	$ 18.96
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	1 year	1 year
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants in Period, Grant Date Fair Value	$ 157	$ 156
Share-Based Payment Arrangement, Expense	$ 157	$ 161

Note 19 - Stock Based Compens_4

Note 19 - Stock Based Compensation - Summary of Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Granted, number of shares (in shares)	0	0
Exercised, weighted average exercise price (in dollars per share)		$ 0	$ 19.26
Directors Stock Option Plan [Member]
Outstanding, number of shares (in shares)	9,000	19,500	40,500
Outstanding, weighted average exercise price (in dollars per share)	$ 18.76	$ 19.42	$ 21.49
Granted, number of shares (in shares)	0	0	0
Granted, weighted average exercise price (in dollars per share)	$ 0	$ 0	$ 0
Exercised, number of shares (in shares)	0	0	(7,500)
Exercised, weighted average exercise price (in dollars per share)	$ 0
Expired, number of shares (in shares)	(9,000)	(10,500)	(13,500)
Expired, weighted average exercise price (in dollars per share)	$ 18.76	$ 20.02	$ 25.72
Outstanding, number of shares (in shares)	0	9,000	19,500
Outstanding, weighted average exercise price (in dollars per share)	$ 0	$ 18.76	$ 19.42
Exercisable, number of shares (in shares)	0
Exercisable, weighted average exercise price (in dollars per share)	$ 0