Plumas Bancorp (PLBC) 10-Q 10 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 05, 2021
Document Information [Line Items]
Entity Central Index Key	0001168455
Entity Registrant Name	Plumas Bancorp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	000-49883
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	75-2987096
Entity Address, Address Line One	5525 Kietzke Lane, Suite 100
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89511
City Area Code	775
Local Phone Number	786-0907
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	PLBC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		5,813,523

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 372,993	$ 184,909
Investment securities available for sale	275,061	179,613
Loans held for sale	28,364	693
Loans, less allowance for loan losses of $10,305 at September 30, 2021 and $9,902 at December 31, 2020	828,611	700,102
Real estate acquired through foreclosure	569	403
Premises and equipment, net	16,005	14,016
Bank owned life insurance	15,743	13,526
Goodwill	5,502	0
Accrued interest receivable and other assets	28,632	18,314
Total assets	1,571,480	1,111,576
Deposits:
Non-interest bearing	728,021	516,682
Interest bearing	676,425	457,292
Total deposits	1,404,446	973,974
Repurchase agreements	13,450	13,878
Accrued interest payable and other liabilities	13,741	8,260
Federal Home Loan Bank advances	0	5,000
Junior subordinated deferrable interest debentures	10,310	10,310
Total liabilities	1,441,947	1,011,422
Commitments and contingencies (Note 6)
Shareholders’ equity:
Common stock, no par value; 22,500,000 shares authorized; issued and outstanding – 5,810,556 shares at September 30, 2021 and 5,182,232 at December 31, 2020	26,705	7,656
Retained earnings	100,992	87,753
Accumulated other comprehensive income, net	1,836	4,745
Total shareholders’ equity	129,533	100,154
Total liabilities and shareholders’ equity	$ 1,571,480	$ 1,111,576

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Loans, allowance for loan losses	$ 10,305	$ 9,902
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	22,500,000	22,500,000
Common stock, shares issued (in shares)	5,810,556	5,182,232
Common stock, shares outsanding (in shares)	5,810,556	5,182,232

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest Income:
Interest and fees on loans	$ 12,603	$ 8,978	$ 31,470	$ 26,080
Interest on investment securities	1,157	799	3,103	2,615
Other	109	36	213	160
Total interest income	13,869	9,813	34,786	28,855
Interest Expense:
Interest on deposits	228	190	565	648
Interest on junior subordinated deferrable interest debentures	90	86	255	296
Other	1	2	6	7
Total interest expense	319	278	826	951
Net interest income before provision for loan losses	13,550	9,535	33,960	27,904
Provision for Loan Losses	250	800	875	2,800
Net interest income after provision for loan losses	13,300	8,735	33,085	25,104
Non-Interest Income:
Interchange revenue	839	799	2,367	1,894
Service charges	636	547	1,743	1,760
Gain on sale of loans	0	317	591	945
Other	526	498	1,530	1,710
Total non-interest income	2,001	2,161	6,231	6,309
Non-Interest Expenses:
Salaries and employee benefits	2,940	3,125	8,694	9,571
Occupancy and equipment	1,043	840	2,838	2,542
Other	2,618	1,839	6,693	5,257
Total non-interest expenses	6,601	5,804	18,225	17,370
Income before provision for income taxes	8,700	5,092	21,091	14,043
Provision for Income Taxes	2,122	1,400	5,585	3,850
Net income	$ 6,578	$ 3,692	$ 15,506	$ 10,193
Basic earnings per share (in dollars per share)	$ 1.13	$ 0.71	$ 2.87	$ 1.97
Diluted earnings per share (in dollars per share)	$ 1.12	$ 0.71	$ 2.83	$ 1.95

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income	$ 6,578	$ 3,692	$ 15,506	$ 10,193
Other comprehensive income:
Change in net unrealized gain on securities	(2,569)	(184)	(4,548)	3,243
Change in unrealized gain on cash flow hedge	29	54	418	(43)
Net unrealized holding gain (loss)	(2,540)	(130)	(4,130)	3,200
Related tax effect:
Change in net unrealized gain	760	54	1,344	(959)
Change in unrealized gain on cash flow hedge	(9)	(16)	(123)	13
Income tax effect	751	38	1,221	(946)
Other comprehensive (loss) income	(1,789)	(92)	(2,909)	2,254
Total comprehensive income	$ 4,789	$ 3,600	$ 12,597	$ 12,447

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2019	5,165,760
Balance at Dec. 31, 2019	$ 7,312	$ 75,144	$ 2,049	$ 84,505
Net income		10,193		10,193
Other comprehensive income (loss)			2,254	2,254
Cash dividends on common stock		(1,243)		(1,243)
Exercise of stock options and tax effect (in shares)	15,272
Exercise of stock options and tax effect	$ 79			79
Stock-based compensation expense	$ 195			195
Balance (in shares) at Sep. 30, 2020	5,181,032
Balance at Sep. 30, 2020	$ 7,586	84,094	4,303	95,983
Balance (in shares) at Dec. 31, 2020	5,182,232
Balance at Dec. 31, 2020	$ 7,656	87,753	4,745	100,154
Net income		15,506		15,506
Other comprehensive income (loss)			(2,909)	(2,909)
Cash dividends on common stock		(2,267)		(2,267)
Exercise of stock options and tax effect (in shares)	30,304
Exercise of stock options and tax effect	$ 216			216
Stock-based compensation expense	$ 176			176
Issuance of common stock (in shares)	598,020
Issuance of common stock	$ 18,657			18,657
Balance (in shares) at Sep. 30, 2021	5,810,556
Balance at Sep. 30, 2021	$ 26,705	$ 100,992	$ 1,836	$ 129,533

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Cash Flows from Operating Activities:
Net income	$ 6,578,000	$ 3,692,000	$ 15,506,000	$ 10,193,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for Loan Losses	250,000	800,000	875,000	2,800,000	$ 3,175,000
Change in deferred loan origination costs/fees, net			(1,488,000)	3,809,000
Depreciation and amortization			1,219,000	1,077,000
Stock-based compensation expense			176,000	195,000
Amortization of investment security premiums			832,000	776,000
Provision from change in OREO valuation			37,000	0
Loss on sale of other vehicles			0	11,000
Gain on sale of loans held for sale	0	(317,000)	(591,000)	(945,000)
Gain on sale of building			0	(218,000)
Loans originated for sale			(32,726,000)	(18,647,000)
Proceeds from loan sales			8,254,000	21,283,000
Earnings on bank-owned life insurance			(279,000)	(260,000)
Increase in accrued interest receivable and other assets			(2,346,000)	(2,959,000)
Increase (decrease) in accrued interest payable and other liabilities			1,030,000	(114,000)
Net cash provided by operating activities			(9,501,000)	17,001,000
Cash Flows from Investing Activities:
Proceeds from principal repayments from available-for-sale mortgage-backed securities			32,471,000	30,247,000
Proceeds from matured and called available-for-sale securities			500,000	380,000
Purchases of available-for-sale securities			(133,747,000)	(26,790,000)
Purchase of FHLB stock			(231,000)	(150,000)
Purchase of FRB stock			(706,000)	0
Net decrease (increase) in loans			29,340,000	(130,637,000)
Cash acquired in acquisition, net of consideration paid			23,631,000	0
Proceeds from sale of OREO			56,000	0
Proceeds from sale of other vehicles			180,000	370,000
Proceeds from sale of building			0	1,348,000
Purchase of premises and equipment			(190,000)	(1,367,000)
Net cash used in investing activities			(48,696,000)	(126,599,000)
Cash Flows from Financing Activities:
Net increase in demand, interest bearing and savings deposits			259,606,000	229,521,000
Net (decrease) increase in time deposits			(5,846,000)	684,000
Net decrease in securities sold under agreements to repurchase			(428,000)	(854,000)
Cash dividends paid on common stock			(2,267,000)	(1,243,000)
Proceeds from FHLB advances			0	10,000,000
Repayment of FHLB advances			(5,000,000)	0
Proceeds from exercise of stock options			216,000	79,000
Net cash provided by financing activities			246,281,000	238,187,000
Increase in cash and cash equivalents			188,084,000	128,589,000
Cash and Cash Equivalents at Beginning of Year			184,909,000	46,942,000	46,942,000
Cash and Cash Equivalents at End of Period	372,993,000	175,531,000	372,993,000	175,531,000	$ 184,909,000
Supplemental Disclosure of Cash Flow Information:
Interest expense			793,000	976,000
Income taxes			6,885,000	3,922,000
Assets acquired in acquisition plus goodwill recognized, net			204,960,000	0
Liabilities assumed in acquisition			181,565,000	0
Non-Cash Investing Activities:
Real estate and vehicles acquired through foreclosure	$ 431,000	$ 381,000	431,000	381,000
Common stock retired in connection with the exercise of stock options			$ 119,000	$ 46,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Nature of Operations [Text Block]	1. THE BUSINESS OF PLUMAS BANCORP During 2002, one September 26, 2002. September 28, 2005. The Bank operates twelve December 2015 first 2018

Note 2 - Business Combinations

Note 2 - Business Combinations - Acquisition of Feather River Bancorp, Inc.	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	2. Business Combinations - ACQUISITION OF Feather River Bancorp, Inc. On July 1, 2021, March 10, 2021 ( As part of its business strategy, the Company regularly reviews its business strategies and opportunities to enhance the value of its franchise, including through acquisitions. The Transaction is consistent with the Company’s business strategy, which will ( 1 2 3 Pursuant to the terms of the definitive merger agreement between the Company and FRB, each issued and outstanding share of common stock of FRB (the “Common Shares”), was converted into the right to receive, at the election of each holder of Common Shares, either (i) shares of common stock of the Company (“Plumas Common Stock”) or (ii) cash (the “Merger Consideration”). Shareholder elections were subject to proration such that aggregate Merger Consideration payable by the Company was comprised of (i) $4,738,583 in cash (the “Aggregate Cash Amount”) and (ii) 598,020 shares of Plumas Common Stock (the “Aggregate Plumas Share Amount”). Holders of Common Shares received either $19.14 in cash or 0.614 shares of Plumas Common Stock. The value of the total deal consideration was approximately $23.4 million, which is based upon volume-weighted average trading price of Plumas common stock for the 10 July 1, 2021, Immediately after the Transaction, the newly combined company, operating as Plumas Bancorp with its banking subsidiary, Plumas Bank, had total assets of approximately $1.5 billion. The following table reflects the estimated fair values of the assets acquired and liabilities assumed related to the FRB Acquisition as of July 1, 2021 ( Assets: Cash and cash equivalents $ 28,369 Loans 160,409 Core deposit intangible 1,037 Goodwill 5,502 Bank premises and equipment 2,657 Right of use asset 2,359 Other assets 4,627 Total assets acquired $ 204,960 Liabilities: Deposits: Non-interest bearing $ 89,479 Interest bearing Savings accounts 9,353 Money market accounts 45,600 Time accounts 32,279 Total deposits 176,711 Lease Liabilities 2,359 Deferred tax liability 402 Other liabilities 2,093 Total liabilities assumed $ 181,565 Merger consideration (cash payments of $4.7 $18.7 $ 23,395 The following table presents the net assets acquired from FRB and the estimated fair value adjustments as of July 1, 2021 ( Book value of net assets acquired from FRB $ 16,292 Fair value adjustments: Loans 2,453 Bank premises and equipment (1,218 ) Right of use asset 2,359 Lease liability (2,359 ) Core deposit intangible asset 1,037 Total purchase accounting adjustments $ 2,272 Deferred tax liabilities (tax effect of purchase accounting adjustments at 29.56% (671 ) Fair value of net assets acquired from FRB $ 17,893 Merger consideration 23,395 Less: fair value of net assets acquired from FRB (17,893 ) Goodwill 5,502 As a result of the Acquisition, we recorded $5.5 million in goodwill, which represents the excess of the total purchase price paid over the fair value of the assets acquired, net of the fair values of liabilities assumed. Goodwill mainly reflects expected value created through the combined operations of Plumas Bank and Bank of Feather River.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the Company’s financial position at September 30, 2021 three nine September 30, 2021 2020 December 31, 2020 The unaudited condensed consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim reporting on Form 10 not 2020 10 three nine September 30, 2021 may not S egment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all branches are located within the same economic environment and management does not 10 Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, 606” 606, not Most of the Company’s revenue-generating transactions are not 606, not 606 Loans Held for Sale Included in the loan portfolio are loans which are 75% to 90% guaranteed by the Small Business Administration (SBA), US Department of Agriculture Rural Business Cooperative Service (RBS) and Farm Services Agency (FSA). The guaranteed portion of these loans may third As of September 30, 2021 December 31, 2020 may Goodwill and Other Intangible Assets Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a purchase business combination and determined to have an indefinite useful life is not ten Pending Accounting Pronouncements In June 2016, No. 2016 13, No. 2016 13 1 2 not not No. 2016 13 October 16, 2019, No. 2016 13 December 31, 2022, not No 2016 1. second 2021 No. 2016 13

Note 4 - Investment Securities

Note 4 - Investment Securities Available for Sale	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	4. The amortized cost and estimated fair value of investment securities at September 30, 2021 December 31, 2020 Available-for-Sale September 30, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations - residential $ 145,653 $ 2,384 $ (1,000 ) $ 147,037 U.S. Government-agencies collateralized by mortgage obligations - commercial 43,821 14 (739 ) 43,096 Obligations of states and political subdivisions 83,540 2,105 (717 ) 84,928 $ 273,014 $ 4,503 $ (2,456 ) $ 275,061 Unrealized gains on available-for-sale investment securities totaling $2,047,000 were recorded, net of $605,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at September 30, 2021 nine September 30, 2021 Available-for-Sale December 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations - residential $ 106,942 $ 3,749 $ (17 ) $ 110,674 U.S. Government-agencies collateralized by mortgage obligations - commercial 10,400 72 - 10,472 Obligations of states and political subdivisions 55,676 2,792 (1 ) 58,467 $ 173,018 $ 6,613 $ (18 ) $ 179,613 Unrealized gains on available-for-sale investment securities totaling $6,595,000 were recorded, net of $1,950,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at December 31, 2020 No nine September 30, 2020 There were no nine September 30, 2021 twelve December 31, 2020 September 30, 2021 December 31, 2020 Investment securities with unrealized losses at September 30, 2021 December 31, 2020 September 30, 2021 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations - residential $ 71,856 $ 999 $ 37 $ 1 $ 71,893 $ 1,000 U.S. Government-agencies collateralized by mortgage obligations - commercial 34,161 739 - - 34,161 739 Obligations of states and political subdivisions 31,381 687 502 30 31,883 717 $ 137,398 $ 2,425 $ 539 $ 31 $ 137,937 $ 2,456 December 31, 2020 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations -residential $ - $ - $ 5,511 $ 17 $ 5,511 $ 17 U.S. Government-agencies collateralized by mortgage obligations - commercial - - - - - - Obligations of states and political subdivisions - - 531 1 531 1 $ - $ - $ 6,042 $ 18 $ 6,042 $ 18 At September 30, 2021 twelve 308 September 30, 2021 not not not September 30, 2021 The amortized cost and estimated fair value of investment in debt securities at September 30, 2021 Amortized Cost Estimated Fair Value Within one year $ - $ - After one year through five years 4,230 4,358 After five years through ten years 8,518 8,942 After ten years 70,792 71,628 Investment securities not due at a single maturity date: Government- agencies commercial mortgage-backed securities 43,821 43,096 Government-sponsored agencies residential mortage-backed securities 145,653 147,037 $ 273,014 $ 275,061 Expected maturities will differ from contractual maturities because the issuers of the securities may Investment securities with amortized costs totaling $136,365,000 and $97,972,000 and estimated fair values totaling $137,510,000 and $101,685,000 at September 30, 2021 December 31, 2020

Note 5 - Loans and the Allowanc

Note 5 - Loans and the Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5. Outstanding loans are summarized below, in thousands: September 30, December 31, 2021 2020 Commercial $ 124,254 $ 117,192 Agricultural 134,638 72,911 Real estate – residential 10,139 11,399 Real estate – commercial 402,921 352,027 Real estate – construction and land development 39,085 25,306 Equity lines of credit 33,254 34,744 Auto 90,439 91,080 Other 4,213 4,587 Total loans 838,943 709,246 Deferred loan (fees) costs, net (27 ) 758 Allowance for loan losses (10,305 ) (9,902 ) Total net loans $ 828,611 $ 700,102 Changes in the allowance for loan losses, in thousands, were as follows: September 30, December 31, 2021 2020 Balance, beginning of period $ 9,902 $ 7,243 Provision charged to operations 875 3,175 Losses charged to allowance (692 ) (787 ) Recoveries 220 271 Balance, end of period $ 10,305 $ 9,902 The recorded investment in impaired loans totaled $4,950,000 and $2,214,000 at September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 no September 30, 2021 December 31, 2020 nine September 30, 2021 September 30, 2020 nine September 30, 2021 2020 nine September 30, 2021 2020 Included in impaired loans are troubled debt restructurings. Section 4013 340 10. 541 2021, January 1, 2022. 36 2020 April 7, 2020 not 340 10. The Company evaluates loan extensions or modifications not 4013 36 2020 340 10 340 10, The carrying value of troubled debt restructurings at September 30, 2021 December 31, 2020 September 30, 2021 December 31, 2020 not September 30, 2021 December 31, 2020 There were no troubled debt restructurings that occurred during the nine September 30, 2021 September 30, 2020 twelve nine September 30, 2021 2020 At September 30, 2021 December 31, 2020 three September 30, 2020. three September 30, 2021. $325, 000 nine September 30, 2021 2020 90 September 30, 2021 December 31, 2020 Salaries and employee benefits totaling $866,000 and $588,000 have been deferred as loan origination costs during the three September 30, 2021 2020, nine September 30, 2021 2020 The Company assigns a risk rating to all loans and periodically, but not $100,000 The risk ratings can be grouped into three Special Mention may Substandard not not Doubtful Loans not Purchased Credit Impaired Loans (PCI): Upon the acquisition of FRB the Company acquired loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not September 30, 2021 Accretable yield, or income expected to be collected, is as follows: . (in thousands) Balance at December 31, 2020 $ - Additions 33 Removals 1 (1 ) Accretion (1 ) Balance at September 30, 2021 $ 31 1 The following table shows the loan portfolio allocated by management's internal risk ratings at the dates indicated, in thousands: September 30, 2021 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 124,115 $ 133,923 $ 10,043 $ 396,706 $ 39,013 $ 32,803 $ 736,603 Special Mention 139 182 - 1,211 - - 1,532 Substandard - 533 96 5,004 72 451 6,156 Doubtful - - - - - - - Total $ 124,254 $ 134,638 $ 10,139 $ 402,921 $ 39,085 $ 33,254 $ 744,291 December 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 116,824 $ 72,833 $ 11,208 $ 348,376 $ 25,229 $ 34,237 $ 608,707 Special Mention 211 78 - 2,779 - - 3,068 Substandard 157 - 191 872 77 507 1,804 Doubtful - - - - - - - Total $ 117,192 $ 72,911 $ 11,399 $ 352,027 $ 25,306 $ 34,744 $ 613,579 Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity September 30, 2021 December 31, 2020 Auto Other Total Auto Other Total Grade: Performing $ 90,002 $ 4,189 $ 94,191 $ 90,396 $ 4,539 $ 94,935 Non-performing 437 24 461 684 48 732 Total $ 90,439 $ 4,213 $ 94,652 $ 91,080 $ 4,587 $ 95,667 The following tables show the allocation of the allowance for loan losses at the dates indicated, in thousands: Nine Months Ended September 30, 2021: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (189 ) - - - - - (459 ) (44 ) (692 ) Recoveries 56 - 3 6 - 2 120 33 220 Provision 161 134 (37 ) 150 95 (66 ) 438 - 875 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Three Months Ended September 30, 2021: Beginning balance $ 883 $ 681 $ 131 $ 5,345 $ 606 $ 454 $ 1,910 $ 118 $ 10,128 Charge-offs (28 ) - - - - - (113 ) (7 ) (148 ) Recoveries 10 - 1 3 - - 43 18 75 Provision 113 210 (2 ) (103 ) 43 (19 ) 27 (19 ) 250 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Nine Months Ended September 30, 2020: Allowance for Loan Losses Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (457 ) (80 ) (668 ) Recoveries 21 - 3 6 - 3 185 7 225 Provision 450 93 8 1,345 87 94 642 81 2,800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Three Months Ended September 30, 2020: Allowance for Loan Losses Beginning balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Charge-offs - - - - - - (94 ) (39 ) (133 ) Recoveries 14 - 1 3 - 1 78 1 98 Provision 155 55 - 369 92 15 83 31 800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 September 30, 2021: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 24 $ - $ 5 $ - $ - $ - $ 29 Ending balance: collectively evaluated for impairment 978 891 106 5,245 644 435 1,867 110 10,276 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Loans Ending balance: individually evaluated for impairment $ - $ 239 $ 558 $ 3,781 $ 104 $ 268 $ - $ - $ 4,950 Ending balance: collectively evaluated for impairment 124,254 134,399 9,581 399,140 38,981 32,986 90,439 4,213 833,993 Ending balance $ 124,254 $ 134,638 $ 10,139 $ 402,921 $ 39,085 $ 33,254 $ 90,439 $ 4,213 $ 838,943 December 31, 2020: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 143 $ - $ 26 $ - $ 5 $ - $ - $ - $ 174 Ending balance: collectively evaluated for impairment 807 757 138 5,089 549 499 1,768 121 9,728 Ending Balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Loans Ending balance: individually evaluated for impairment $ 154 $ 243 $ 563 $ 859 $ 108 $ 288 $ - $ - $ 2,215 Ending balance: collectively evaluated for impairment 117,038 72,668 10,836 351,168 25,198 34,456 91,080 4,587 707,031 Ending balance $ 117,192 $ 72,911 $ 11,399 $ 352,027 $ 25,306 $ 34,744 $ 91,080 $ 4,587 $ 709,246 The following table shows an aging analysis of the loan portfolio by the time past due, in thousands: Total September 30, 2021 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 235 $ - $ - $ 235 $ 124,019 $ 124,254 Agricultural 1,546 - - 1,546 133,092 134,638 Real estate – residential - - 95 95 10,044 10,139 Real estate – commercial 616 - 3,794 4,410 398,511 402,921 Real estate - construction & land 1,065 - 72 1,137 37,948 39,085 Equity Lines of Credit 74 - 451 525 32,729 33,254 Auto 1,350 - 437 1,787 88,652 90,439 Other 57 - 24 81 4,132 4,213 Total $ 4,943 $ - $ 4,873 $ 9,816 $ 829,127 $ 838,943 Total December 31, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 16 $ - $ 157 $ 173 $ 117,019 $ 117,192 Agricultural - - - - 72,911 72,911 Real estate – residential 34 - 191 225 11,174 11,399 Real estate - commercial 56 - 872 928 351,099 352,027 Real estate - construction & land - - 77 77 25,229 25,306 Equity Lines of Credit 73 - 507 580 34,164 34,744 Auto 945 - 684 1,629 89,451 91,080 Other 28 - 48 76 4,511 4,587 Total $ 1,152 $ - $ 2,536 $ 3,688 $ 705,558 $ 709,246 The following tables show information related to impaired loans at September 30, 2021 Unpaid Average Interest Recorded Principal Related Recorded Income As of September 30, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 239 239 - 241 14 Real estate – residential 386 399 - 388 21 Real estate – commercial 3,781 3,874 - 1,424 - Real estate – construction & land - - - - - Equity Lines of Credit 268 306 - 278 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 172 172 24 173 5 Real estate – commercial - - - - - Real estate – construction & land 104 104 5 106 5 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 239 239 - 241 14 Real estate – residential 558 571 24 561 26 Real estate – commercial 3,781 3,874 - 1,424 - Real estate – construction & land 104 104 5 106 5 Equity Lines of Credit 268 306 - 278 - Auto - - - - - Other - - - - - Total $ 4,950 $ 5,094 $ 29 $ 2,610 $ 45 The following tables show information related to impaired loans at December 31, 2020 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 243 243 - 246 19 Real estate – residential 388 399 - 390 28 Real estate – commercial 859 955 - 762 - Real estate – construction & land - - - - - Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural - - - - - Real estate – residential 174 176 26 175 7 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural 243 243 - 246 19 Real estate – residential 562 575 26 565 35 Real estate – commercial 859 955 - 762 - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - Total $ 2,214 $ 2,352 $ 174 $ 1,996 $ 61

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	6. The Company is party to claims and legal proceedings arising in the ordinary course of business. In the opinion of the Company’s management, the amount of ultimate liability with respect to such proceedings will not In the normal course of business, there are various outstanding commitments to extend credit, which are not September 30, 2021 December 31, 2020 Of the loan commitments outstanding at September 30, 2021 twelve not may Stand-by letters of credit are conditional commitments written to guarantee the performance of a customer to a third not September 30, 2021 December 31, 2020

Note 7 - Earnings Per Share

Note 7 - Earnings Per Share	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	7. Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted earnings per share. For the Three Months Ended For the Nine Months Ended September 30, September 30, (In thousands, except per share data) 2021 2020 2021 2020 Net Income: Net income $ 6,578 $ 3,692 $ 15,506 $ 10,193 Earnings Per Share: Basic earnings per share $ 1.13 $ 0.71 $ 2.87 $ 1.97 Diluted earnings per share $ 1.12 $ 0.71 $ 2.83 $ 1.95 Weighted Average Number of Shares Outstanding: Basic shares 5,800 5,179 5,397 5,176 Diluted shares 5,885 5,230 5,477 5,229 Shares of common stock issuable under stock options for which the exercise prices were greater than the average market prices were not not not three nine September 30, 2021 three nine September 30, 2021 2020

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	8. In May 2013, 2013 September 30, 2021 2013 may not nine not ten No options were granted during the nine September 30, 2021. nine September 30, 2020 The fair value of each option was estimated on the date of grant using the following assumptions. 2020 Expected life of stock options (in years) 5.1 Risk free interest rate 1.68 % Daily Volatility 1.64 % Dividend yields 1.29 % Weighted-average fair value of options granted during the nine months ended September 30, 2020 $ 5.92 The Company determines the fair value of options on the date of grant using a Black-Scholes-Merton option pricing model that uses assumptions based on expected option life, expected stock volatility and the risk-free interest rate. The expected volatility assumptions used by the Company are based on the historical volatility of the Company’s common stock over the most recent period commensurate with the estimated expected life of the Company’s stock options. The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees. The risk-free rate is based on the U.S. Treasury yield curve for the periods within the contractual life of the options in effect at the time of the grant. A summary of the activity within the 2013 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2021 272,085 $ 18.25 Options cancelled (2,600 ) 22.36 Options exercised (34,033 ) 9.85 Options outstanding at September 30, 2021 235,452 $ 19.42 4.8 $ 2,863,096 Options exercisable at September 30, 2021 126,152 $ 17.18 3.9 $ 1,816,589 Expected to vest after September 30, 2021 93,591 $ 21.85 5.8 $ 910,542 As of September 30, 2021 The total fair value of options vested during the nine September 30, 2021 2020 nine September 30, 2021 2020 Compensation cost related to stock options recognized in operating results under the stock option plans was $176,000 and $195,000 for the nine September 30, 2021 2020 nine September 30, 2021 2020, three September 30, 2021 2020, three September 30, 2021 2020. Cash received from option exercises under the plan for the nine September 30, 2021 2020 nine September 30, 2021 2020

Note 9 - Income Taxes

Note 9 - Income Taxes	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	9. The Company files its income taxes on a consolidated basis with its subsidiary. Income tax expense is the total of current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized for the tax consequences of temporary differences between the reported amount of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. A valuation allowance is recognized if, based on the weight of available evidence management believes it is more likely than not not When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not not not 50 Interest expense and penalties associated with unrecognized tax benefits, if any, are classified as income tax expense in the consolidated statements of income. There have been no nine September 30, 2021

Note 10 - Fair Value Measuremen

Note 10 - Fair Value Measurement	9 Months Ended
	Sep. 30, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	10. The Company measures fair value under the fair value hierarchy described below. Level 1: Level 2: not Level 3: one not may In certain cases, the inputs used to measure fair value may Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may one Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings. Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments, at September 30, 2021 Fair Value Measurements at September 30, 2021, Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 372,993 $ 372,993 $ - $ - $ 372,993 Investment securities 275,061 - 275,061 - 275,061 Interest rate swaps 559 - 559 - 559 Loan, held for sale 28,364 - 31,017 - 31,017 Loans, net 828,611 - - 823,039 823,039 FHLB stock 4,450 - - - N/A FRB Stock 1,358 - - - N/A Accrued interest receivable 5,902 28 984 4,890 5,902 Financial liabilities: Deposits 1,404,446 1,337,697 66,296 - 1,403,993 Repurchase agreements 13,450 - 13,450 - 13,450 Junior subordinated deferrable interest debentures 10,310 - - 7,289 7,289 Accrued interest payable 102 8 87 7 102 The carrying amounts and estimated fair values of financial instruments, at December 31, 2020 Fair Value Measurements at December 31, 2020 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 184,909 $ 184,909 $ - $ - $ 184,909 Investment securities 179,613 - 179,613 - 179,613 Interest rate swaps 141 - 141 - 141 Loans held for sale 693 - 693 - 693 Loans, net 700,102 - - 716,375 716,375 FHLB stock 3,667 - - - N/A FRB Stock 651 - - - N/A Accrued interest receivable 5,402 10 633 4,759 5,402 Financial liabilities: Deposits 973,974 933,658 41,891 - 975,549 Repurchase agreements 13,878 - 13,878 - 13,878 FHLB advances 5,000 - 4,996 - 4,996 Junior subordinated deferrable interest debentures 10,310 - - 7,340 7,340 Accrued interest payable 69 9 44 16 69 Because no 3. These estimates do not one not The following tables present information about the Company’s assets and liabilities measured at fair value on a recurring and non-recurring basis as of September 30, 2021 December 31, 2020 Assets and liabilities measured at fair value on a recurring basis at September 30, 2021 Fair Value Measurements at September 30, 2021 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 147,037 $ - $ 147,037 $ - U.S. Government-agencies collateralized by mortgage obligations-commercial 43,096 - 43,096 - Obligations of states and political subdivisions 84,928 - 84,928 - Interest rate swaps 559 - 559 - $ 275,620 $ - $ 275,620 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2020 Fair Value Measurements at December 31, 2020 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 110,674 $ - $ 110,674 $ - U.S. Government agencies collateralized by mortgage obligations-commercial 10,472 - 10,472 - Obligations of states and political subdivisions 58,467 - 58,467 - Interest rate swaps 141 - 141 - $ 179,754 $ - $ 179,754 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not no 2021 2020 Assets and liabilities measured at fair value on a non-recurring basis at September 30, 2021 Fair Value Measurements at September 30, 2021 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2021 Assets: Other real estate: Real estate – commercial $ 487 $ - $ - $ 487 $ 37 Real estate - residential 82 - - 82 - Total other real estate $ 569 $ - $ - $ 569 $ 37 Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2020 Fair Value Measurements at December 31, 2020 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2020 Assets: Impaired loans: Real estate – commercial $ 11 $ - $ - $ 11 $ - Other real estate: Real estate – commercial 347 - - 347 - Real estate - residential 56 - - 56 - Total other real estate 403 - - 403 - Total $ 414 $ - $ - $ 414 $ - The Company has no The following methods were used to estimate fair value. Collateral-Dependent Impaired Loans not third 3 No nine September 30, 2021 2020 Other Real Estate: third 3 Appraisals for both collateral-dependent impaired loans and other real estate are performed by certified general appraisers (for commercial properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Loan Administration Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On a quarterly basis, the Company compares the actual selling price of similar collateral that has been liquidated to the most recent appraised value for unsold properties to determine what additional adjustment, if any, should be made to the appraisal value to arrive at fair value. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. The following table presents quantitative information about Level 3 September 30, 2021 December 31, 2020 Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 9/30/2021 12/31/2020 Technique Significant Unobservable Input 9/30/2021 12/31/2020 Impaired Loans: RE – Commercial - $ 11 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 28% 80% (61 )% Other Real Estate: RE – Commercial $ 487 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 17% - 51% (34.0 )% 16% - 17% (16 )% RE – Residential $ 82 $ 56 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10 % (10 )% 47 % (47 )%

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation and Basis of Presentation The consolidated financial statements include the accounts of the Company and the consolidated accounts of its wholly-owned subsidiary, Plumas Bank. All significant intercompany balances and transactions have been eliminated. Plumas Statutory Trust I and Trust II are not The accounting and reporting policies of Plumas Bancorp and subsidiary conform with accounting principles generally accepted in the United States of America and prevailing practices within the banking industry. In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments (consisting of only normal recurring adjustments) necessary to present fairly the Company’s financial position at September 30, 2021 three nine September 30, 2021 2020 December 31, 2020 The unaudited condensed consolidated financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim reporting on Form 10 not 2020 10 three nine September 30, 2021 may not
Segment Reporting, Policy [Policy Text Block]	S egment Information Management has determined that since all of the banking products and services offered by the Company are available in each branch of the Bank, all branches are located within the same economic environment and management does not 10
Revenue [Policy Text Block]	Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, 606” 606, not Most of the Company’s revenue-generating transactions are not 606, not 606
Loans Held-for-sale, Policy [Policy Text Block]	Loans Held for Sale Included in the loan portfolio are loans which are 75% to 90% guaranteed by the Small Business Administration (SBA), US Department of Agriculture Rural Business Cooperative Service (RBS) and Farm Services Agency (FSA). The guaranteed portion of these loans may third As of September 30, 2021 December 31, 2020 may
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Goodwill arises from business combinations and is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill acquired in a purchase business combination and determined to have an indefinite useful life is not ten
New Accounting Pronouncements, Policy [Policy Text Block]	Pending Accounting Pronouncements In June 2016, No. 2016 13, No. 2016 13 1 2 not not No. 2016 13 October 16, 2019, No. 2016 13 December 31, 2022, not No 2016 1. second 2021 No. 2016 13

Note 2 - Business Combination_2

Note 2 - Business Combinations - Acquisition of Feather River Bancorp, Inc. (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Assets: Cash and cash equivalents $ 28,369 Loans 160,409 Core deposit intangible 1,037 Goodwill 5,502 Bank premises and equipment 2,657 Right of use asset 2,359 Other assets 4,627 Total assets acquired $ 204,960 Liabilities: Deposits: Non-interest bearing $ 89,479 Interest bearing Savings accounts 9,353 Money market accounts 45,600 Time accounts 32,279 Total deposits 176,711 Lease Liabilities 2,359 Deferred tax liability 402 Other liabilities 2,093 Total liabilities assumed $ 181,565 Merger consideration (cash payments of $4.7 $18.7 $ 23,395 Book value of net assets acquired from FRB $ 16,292 Fair value adjustments: Loans 2,453 Bank premises and equipment (1,218 ) Right of use asset 2,359 Lease liability (2,359 ) Core deposit intangible asset 1,037 Total purchase accounting adjustments $ 2,272 Deferred tax liabilities (tax effect of purchase accounting adjustments at 29.56% (671 ) Fair value of net assets acquired from FRB $ 17,893 Merger consideration 23,395 Less: fair value of net assets acquired from FRB (17,893 ) Goodwill 5,502

Note 4 - Investment Securitie_2

Note 4 - Investment Securities Available for Sale (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Available-for-Sale September 30, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations - residential $ 145,653 $ 2,384 $ (1,000 ) $ 147,037 U.S. Government-agencies collateralized by mortgage obligations - commercial 43,821 14 (739 ) 43,096 Obligations of states and political subdivisions 83,540 2,105 (717 ) 84,928 $ 273,014 $ 4,503 $ (2,456 ) $ 275,061 Available-for-Sale December 31, 2020 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations - residential $ 106,942 $ 3,749 $ (17 ) $ 110,674 U.S. Government-agencies collateralized by mortgage obligations - commercial 10,400 72 - 10,472 Obligations of states and political subdivisions 55,676 2,792 (1 ) 58,467 $ 173,018 $ 6,613 $ (18 ) $ 179,613
Schedule of Unrealized Loss on Investments [Table Text Block]	September 30, 2021 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations - residential $ 71,856 $ 999 $ 37 $ 1 $ 71,893 $ 1,000 U.S. Government-agencies collateralized by mortgage obligations - commercial 34,161 739 - - 34,161 739 Obligations of states and political subdivisions 31,381 687 502 30 31,883 717 $ 137,398 $ 2,425 $ 539 $ 31 $ 137,937 $ 2,456 December 31, 2020 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Debt securities: U.S. Government-sponsored agencies collateralized by mortgage obligations -residential $ - $ - $ 5,511 $ 17 $ 5,511 $ 17 U.S. Government-agencies collateralized by mortgage obligations - commercial - - - - - - Obligations of states and political subdivisions - - 531 1 531 1 $ - $ - $ 6,042 $ 18 $ 6,042 $ 18
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Cost Estimated Fair Value Within one year $ - $ - After one year through five years 4,230 4,358 After five years through ten years 8,518 8,942 After ten years 70,792 71,628 Investment securities not due at a single maturity date: Government- agencies commercial mortgage-backed securities 43,821 43,096 Government-sponsored agencies residential mortage-backed securities 145,653 147,037 $ 273,014 $ 275,061

Note 5 - Loans and the Allowa_2

Note 5 - Loans and the Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, December 31, 2021 2020 Commercial $ 124,254 $ 117,192 Agricultural 134,638 72,911 Real estate – residential 10,139 11,399 Real estate – commercial 402,921 352,027 Real estate – construction and land development 39,085 25,306 Equity lines of credit 33,254 34,744 Auto 90,439 91,080 Other 4,213 4,587 Total loans 838,943 709,246 Deferred loan (fees) costs, net (27 ) 758 Allowance for loan losses (10,305 ) (9,902 ) Total net loans $ 828,611 $ 700,102
Financing Receivable, Allowance for Credit Loss [Table Text Block]	September 30, December 31, 2021 2020 Balance, beginning of period $ 9,902 $ 7,243 Provision charged to operations 875 3,175 Losses charged to allowance (692 ) (787 ) Recoveries 220 271 Balance, end of period $ 10,305 $ 9,902
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	(in thousands) Balance at December 31, 2020 $ - Additions 33 Removals 1 (1 ) Accretion (1 ) Balance at September 30, 2021 $ 31
Financing Receivable Credit Quality Indicators [Table Text Block]	September 30, 2021 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 124,115 $ 133,923 $ 10,043 $ 396,706 $ 39,013 $ 32,803 $ 736,603 Special Mention 139 182 - 1,211 - - 1,532 Substandard - 533 96 5,004 72 451 6,156 Doubtful - - - - - - - Total $ 124,254 $ 134,638 $ 10,139 $ 402,921 $ 39,085 $ 33,254 $ 744,291 December 31, 2020 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Grade: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Total Pass $ 116,824 $ 72,833 $ 11,208 $ 348,376 $ 25,229 $ 34,237 $ 608,707 Special Mention 211 78 - 2,779 - - 3,068 Substandard 157 - 191 872 77 507 1,804 Doubtful - - - - - - - Total $ 117,192 $ 72,911 $ 11,399 $ 352,027 $ 25,306 $ 34,744 $ 613,579
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	Nine Months Ended September 30, 2021: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (189 ) - - - - - (459 ) (44 ) (692 ) Recoveries 56 - 3 6 - 2 120 33 220 Provision 161 134 (37 ) 150 95 (66 ) 438 - 875 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Three Months Ended September 30, 2021: Beginning balance $ 883 $ 681 $ 131 $ 5,345 $ 606 $ 454 $ 1,910 $ 118 $ 10,128 Charge-offs (28 ) - - - - - (113 ) (7 ) (148 ) Recoveries 10 - 1 3 - - 43 18 75 Provision 113 210 (2 ) (103 ) 43 (19 ) 27 (19 ) 250 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Nine Months Ended September 30, 2020: Allowance for Loan Losses Beginning balance $ 617 $ 653 $ 163 $ 3,426 $ 481 $ 393 $ 1,409 $ 101 $ 7,243 Charge-offs (131 ) - - - - - (457 ) (80 ) (668 ) Recoveries 21 - 3 6 - 3 185 7 225 Provision 450 93 8 1,345 87 94 642 81 2,800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 Three Months Ended September 30, 2020: Allowance for Loan Losses Beginning balance $ 788 $ 691 $ 173 $ 4,405 $ 476 $ 474 $ 1,712 $ 116 $ 8,835 Charge-offs - - - - - - (94 ) (39 ) (133 ) Recoveries 14 - 1 3 - 1 78 1 98 Provision 155 55 - 369 92 15 83 31 800 Ending balance $ 957 $ 746 $ 174 $ 4,777 $ 568 $ 490 $ 1,779 $ 109 $ 9,600 September 30, 2021: Allowance for Loan Losses Ending balance: individually evaluated for impairment $ - $ - $ 24 $ - $ 5 $ - $ - $ - $ 29 Ending balance: collectively evaluated for impairment 978 891 106 5,245 644 435 1,867 110 10,276 Ending balance $ 978 $ 891 $ 130 $ 5,245 $ 649 $ 435 $ 1,867 $ 110 $ 10,305 Loans Ending balance: individually evaluated for impairment $ - $ 239 $ 558 $ 3,781 $ 104 $ 268 $ - $ - $ 4,950 Ending balance: collectively evaluated for impairment 124,254 134,399 9,581 399,140 38,981 32,986 90,439 4,213 833,993 Ending balance $ 124,254 $ 134,638 $ 10,139 $ 402,921 $ 39,085 $ 33,254 $ 90,439 $ 4,213 $ 838,943 December 31, 2020: Commercial Agricultural Real Estate-Residential Real Estate-Commercial Real Estate-Construction Equity LOC Auto Other Total Allowance for Loan Losses Ending balance: individually evaluated for impairment $ 143 $ - $ 26 $ - $ 5 $ - $ - $ - $ 174 Ending balance: collectively evaluated for impairment 807 757 138 5,089 549 499 1,768 121 9,728 Ending Balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Loans Ending balance: individually evaluated for impairment $ 154 $ 243 $ 563 $ 859 $ 108 $ 288 $ - $ - $ 2,215 Ending balance: collectively evaluated for impairment 117,038 72,668 10,836 351,168 25,198 34,456 91,080 4,587 707,031 Ending balance $ 117,192 $ 72,911 $ 11,399 $ 352,027 $ 25,306 $ 34,744 $ 91,080 $ 4,587 $ 709,246
Financing Receivable, Past Due [Table Text Block]	Total September 30, 2021 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 235 $ - $ - $ 235 $ 124,019 $ 124,254 Agricultural 1,546 - - 1,546 133,092 134,638 Real estate – residential - - 95 95 10,044 10,139 Real estate – commercial 616 - 3,794 4,410 398,511 402,921 Real estate - construction & land 1,065 - 72 1,137 37,948 39,085 Equity Lines of Credit 74 - 451 525 32,729 33,254 Auto 1,350 - 437 1,787 88,652 90,439 Other 57 - 24 81 4,132 4,213 Total $ 4,943 $ - $ 4,873 $ 9,816 $ 829,127 $ 838,943 Total December 31, 2020 90 Days Past Due 30-89 Days and Still and Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 16 $ - $ 157 $ 173 $ 117,019 $ 117,192 Agricultural - - - - 72,911 72,911 Real estate – residential 34 - 191 225 11,174 11,399 Real estate - commercial 56 - 872 928 351,099 352,027 Real estate - construction & land - - 77 77 25,229 25,306 Equity Lines of Credit 73 - 507 580 34,164 34,744 Auto 945 - 684 1,629 89,451 91,080 Other 28 - 48 76 4,511 4,587 Total $ 1,152 $ - $ 2,536 $ 3,688 $ 705,558 $ 709,246
Impaired Financing Receivables [Table Text Block]	Unpaid Average Interest Recorded Principal Related Recorded Income As of September 30, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 239 239 - 241 14 Real estate – residential 386 399 - 388 21 Real estate – commercial 3,781 3,874 - 1,424 - Real estate – construction & land - - - - - Equity Lines of Credit 268 306 - 278 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 172 172 24 173 5 Real estate – commercial - - - - - Real estate – construction & land 104 104 5 106 5 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 239 239 - 241 14 Real estate – residential 558 571 24 561 26 Real estate – commercial 3,781 3,874 - 1,424 - Real estate – construction & land 104 104 5 106 5 Equity Lines of Credit 268 306 - 278 - Auto - - - - - Other - - - - - Total $ 4,950 $ 5,094 $ 29 $ 2,610 $ 45 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2020: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 243 243 - 246 19 Real estate – residential 388 399 - 390 28 Real estate – commercial 859 955 - 762 - Real estate – construction & land - - - - - Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural - - - - - Real estate – residential 174 176 26 175 7 Real estate – commercial - - - - - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ 154 $ 154 $ 143 $ 16 $ - Agricultural 243 243 - 246 19 Real estate – residential 562 575 26 565 35 Real estate – commercial 859 955 - 762 - Real estate – construction & land 108 108 5 109 7 Equity Lines of Credit 288 317 - 298 - Auto - - - - - Other - - - - - Total $ 2,214 $ 2,352 $ 174 $ 1,996 $ 61
Consumer Portfolio Segment [Member]
Notes Tables
Financing Receivable Credit Quality Indicators [Table Text Block]	Consumer Credit Exposure Consumer Credit Exposure Credit Risk Profile Based on Payment Activity Credit Risk Profile Based on Payment Activity September 30, 2021 December 31, 2020 Auto Other Total Auto Other Total Grade: Performing $ 90,002 $ 4,189 $ 94,191 $ 90,396 $ 4,539 $ 94,935 Non-performing 437 24 461 684 48 732 Total $ 90,439 $ 4,213 $ 94,652 $ 91,080 $ 4,587 $ 95,667

Note 7 - Earnings Per Share (Ta

Note 7 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Nine Months Ended September 30, September 30, (In thousands, except per share data) 2021 2020 2021 2020 Net Income: Net income $ 6,578 $ 3,692 $ 15,506 $ 10,193 Earnings Per Share: Basic earnings per share $ 1.13 $ 0.71 $ 2.87 $ 1.97 Diluted earnings per share $ 1.12 $ 0.71 $ 2.83 $ 1.95 Weighted Average Number of Shares Outstanding: Basic shares 5,800 5,179 5,397 5,176 Diluted shares 5,885 5,230 5,477 5,229

Note 8 - Stock-based Compensa_2

Note 8 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2020 Expected life of stock options (in years) 5.1 Risk free interest rate 1.68 % Daily Volatility 1.64 % Dividend yields 1.29 % Weighted-average fair value of options granted during the nine months ended September 30, 2020 $ 5.92
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2021 272,085 $ 18.25 Options cancelled (2,600 ) 22.36 Options exercised (34,033 ) 9.85 Options outstanding at September 30, 2021 235,452 $ 19.42 4.8 $ 2,863,096 Options exercisable at September 30, 2021 126,152 $ 17.18 3.9 $ 1,816,589 Expected to vest after September 30, 2021 93,591 $ 21.85 5.8 $ 910,542

Note 10 - Fair Value Measurem_2

Note 10 - Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at September 30, 2021, Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 372,993 $ 372,993 $ - $ - $ 372,993 Investment securities 275,061 - 275,061 - 275,061 Interest rate swaps 559 - 559 - 559 Loan, held for sale 28,364 - 31,017 - 31,017 Loans, net 828,611 - - 823,039 823,039 FHLB stock 4,450 - - - N/A FRB Stock 1,358 - - - N/A Accrued interest receivable 5,902 28 984 4,890 5,902 Financial liabilities: Deposits 1,404,446 1,337,697 66,296 - 1,403,993 Repurchase agreements 13,450 - 13,450 - 13,450 Junior subordinated deferrable interest debentures 10,310 - - 7,289 7,289 Accrued interest payable 102 8 87 7 102 Fair Value Measurements at December 31, 2020 Using: Carrying Value Level 1 Level 2 Level 3 Total Fair Value Financial assets: Cash and cash equivalents $ 184,909 $ 184,909 $ - $ - $ 184,909 Investment securities 179,613 - 179,613 - 179,613 Interest rate swaps 141 - 141 - 141 Loans held for sale 693 - 693 - 693 Loans, net 700,102 - - 716,375 716,375 FHLB stock 3,667 - - - N/A FRB Stock 651 - - - N/A Accrued interest receivable 5,402 10 633 4,759 5,402 Financial liabilities: Deposits 973,974 933,658 41,891 - 975,549 Repurchase agreements 13,878 - 13,878 - 13,878 FHLB advances 5,000 - 4,996 - 4,996 Junior subordinated deferrable interest debentures 10,310 - - 7,340 7,340 Accrued interest payable 69 9 44 16 69
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at September 30, 2021 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations- residential $ 147,037 $ - $ 147,037 $ - U.S. Government-agencies collateralized by mortgage obligations-commercial 43,096 - 43,096 - Obligations of states and political subdivisions 84,928 - 84,928 - Interest rate swaps 559 - 559 - $ 275,620 $ - $ 275,620 $ - Fair Value Measurements at December 31, 2020 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Assets: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential $ 110,674 $ - $ 110,674 $ - U.S. Government agencies collateralized by mortgage obligations-commercial 10,472 - 10,472 - Obligations of states and political subdivisions 58,467 - 58,467 - Interest rate swaps 141 - 141 - $ 179,754 $ - $ 179,754 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at September 30, 2021 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2021 Assets: Other real estate: Real estate – commercial $ 487 $ - $ - $ 487 $ 37 Real estate - residential 82 - - 82 - Total other real estate $ 569 $ - $ - $ 569 $ 37 Fair Value Measurements at December 31, 2020 Using Quoted Prices in Total Active Significant Losses Markets for Other Significant Nine Months Identical Observable Unobservable Ended Assets Inputs Inputs September 30, Total Fair Value (Level 1) (Level 2) (Level 3) 2020 Assets: Impaired loans: Real estate – commercial $ 11 $ - $ - $ 11 $ - Other real estate: Real estate – commercial 347 - - 347 - Real estate - residential 56 - - 56 - Total other real estate 403 - - 403 - Total $ 414 $ - $ - $ 414 $ -
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 9/30/2021 12/31/2020 Technique Significant Unobservable Input 9/30/2021 12/31/2020 Impaired Loans: RE – Commercial - $ 11 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 28% 80% (61 )% Other Real Estate: RE – Commercial $ 487 $ 347 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 17% - 51% (34.0 )% 16% - 17% (16 )% RE – Residential $ 82 $ 56 Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 10 % (10 )% 47 % (47 )%

Note 2 - Business Combination_3

Note 2 - Business Combinations - Acquisition of Feather River Bancorp, Inc. (Details Textual)	Jul. 01, 2021USD ($)$ / sharesshares	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Assets, Total	$ 1,500,000,000	$ 1,571,480,000	$ 1,111,576,000
Goodwill, Ending Balance		$ 5,502,000	$ 0
Feather River Bancorp, Inc. [Member]
Payments to Acquire Businesses, Gross	$ 4,738,583
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares	598,020
Business Combination, Consideration Option, Cash, Per Share Price (in dollars per share) | $ / shares	$ 19.14
Business Combination, Consideration Option, Share, Per Share Price	0.614
Business Combination, Consideration Transferred, Total	$ 23,395,000
Goodwill, Ending Balance	$ 5,502,000

Note 2 - Business Combination_4

Note 2 - Business Combinations - Acquisition of Feather River Bancorp, Inc. - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jul. 01, 2021	Sep. 30, 2021	Dec. 31, 2020
Goodwill		$ 5,502	$ 0
Feather River Bancorp, Inc. [Member]
Cash and cash equivalents	$ 28,369
Loans	160,409
Core deposit intangible	1,037
Goodwill	5,502
Bank premises and equipment	2,657
Right of use asset	2,359
Other assets	4,627
Total assets acquired	204,960
Non-interest bearing	89,479
Savings accounts	9,353
Money market accounts	45,600
Time accounts	32,279
Total deposits	176,711
Lease Liabilities	2,359
Deferred tax liability	402
Other liabilities	2,093
Total liabilities assumed	181,565
Merger consideration (cash payments of $4.7 million and $18.7 million in stock)	23,395
Assets acquired	17,893
Lease liability	(2,359)
Deferred tax liabilities (tax effect of purchase accounting adjustments at 29.56%)	(402)
Merger consideration	23,395
Assets acquired	(17,893)
Feather River Bancorp, Inc. [Member] | Reported Value by Acquiree [Member]
Assets acquired	16,292
Assets acquired	(16,292)
Feather River Bancorp, Inc. [Member] | Fair Value Adjustments [Member]
Loans	2,453
Core deposit intangible	1,037
Bank premises and equipment	(1,218)
Right of use asset	2,359
Lease Liabilities	2,359
Deferred tax liability	671
Lease liability	(2,359)
Total purchase accounting adjustments	2,272
Deferred tax liabilities (tax effect of purchase accounting adjustments at 29.56%)	$ (671)

Note 2 - Business Combination_5

Note 2 - Business Combinations - Acquisition of Feather River Bancorp, Inc. - Assets Acquired and Liabilities Assumed (Details) (Parentheticals) - Feather River Bancorp, Inc. [Member]	Jul. 01, 2021USD ($)
Cash payments	$ 4,738,583
Equity issued	$ 18,700,000
Tax effect of purchase accounting adjustments	29.56%

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Details Textual)	9 Months Ended
	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Number of Major Customers	0
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance, Ending Balance	$ 28,364,000	$ 693,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
SBA, RBS and FSA [Member] | Minimum [Member]
Loans Held-for-sale, Percent Guaranteed	75.00%
SBA, RBS and FSA [Member] | Maximum [Member]
Loans Held-for-sale, Percent Guaranteed	90.00%
SBA [Member]
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance, Ending Balance	$ 28,400,000	$ 693,000
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	363,000
Plumas Statutory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments	$ 183,000

Note 4 - Investment Securitie_3

Note 4 - Investment Securities Available for Sale (Details Textual)	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020	Dec. 31, 2020USD ($)
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain (Loss), before Tax, Total	$ 2,047,000		$ 6,595,000
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses	$ 605,000		1,950,000
Number of Securities Sold During Period	0	0
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss, Total	$ 0		0
Number of Investment Securities	308
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	95
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis	$ 136,365,000		97,972,000
Collateral Pledged [Member]
Debt Securities, Available-for-sale, Restricted	$ 137,510,000		$ 101,685,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Number of Investment Securities	117
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Number of Investment Securities	16
US States and Political Subdivisions Debt Securities [Member]
Number of Investment Securities	175

Note 4 - Investment Securitie_4

Note 4 - Investment Securities Available for Sale - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Investment securities available for sale, amortized cost	$ 273,014	$ 173,018
Investment securities available for sale, gross unrealized gains	4,503	6,613
Investment securities available for sale, gross unrealized losses	(2,456)	(18)
Estimated fair value	275,061	179,613
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost		10,400
Investment securities available for sale, gross unrealized gains		72
Investment securities available for sale, gross unrealized losses		0
Estimated fair value		10,472
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	145,653	106,942
Investment securities available for sale, gross unrealized gains	2,384	3,749
Investment securities available for sale, gross unrealized losses	(1,000)	(17)
Estimated fair value	147,037	110,674
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost	43,821
Investment securities available for sale, gross unrealized gains	14
Investment securities available for sale, gross unrealized losses	(739)
Estimated fair value	43,096
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	83,540	55,676
Investment securities available for sale, gross unrealized gains	2,105	2,792
Investment securities available for sale, gross unrealized losses	(717)	(1)
Estimated fair value	$ 84,928	$ 58,467

Note 4 - Investment Securitie_5

Note 4 - Investment Securities Available for Sale - Investment Securities With Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Less than 12 months fair value	$ 137,398	$ 0
Less than 12 months unrealized losses	2,425	0
12 months or more fair value	539	6,042
12 months or more unrealized losses	31	18
Total fair value	137,937	6,042
Total unrealized losses	2,456	18
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	71,856	0
Less than 12 months unrealized losses	999	0
12 months or more fair value	37	5,511
12 months or more unrealized losses	1	17
Total fair value	71,893	5,511
Total unrealized losses	1,000	17
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Less than 12 months fair value	34,161	0
Less than 12 months unrealized losses	739	0
12 months or more fair value	0	0
12 months or more unrealized losses	0	0
Total fair value	34,161	0
Total unrealized losses	739	0
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	31,381	0
Less than 12 months unrealized losses	687	0
12 months or more fair value	502	531
12 months or more unrealized losses	30	1
Total fair value	31,883	531
Total unrealized losses	$ 717	$ 1

Note 4 - Investment Securitie_6

Note 4 - Investment Securities Available for Sale - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Within one year, amortized cost	$ 0
Within one year, estimated fair value	0
After one year through five years, amortized cost	4,230
After one year through five years, estimated fair value	4,358
After five years through ten years, amortized cost	8,518
After five years through ten years, estimated fair value	8,942
After ten years, amortized cost	70,792
After ten years, estimated fair value	71,628
Amortized Cost	273,014	$ 173,018
Estimated fair value	275,061	179,613
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities not due at a single maturity date, amortized cost	43,821
Investment securities not due at a single maturity date, estimated fair value	43,096
Amortized Cost	145,653	106,942
Estimated fair value	147,037	$ 110,674
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities not due at a single maturity date, amortized cost	145,653
Investment securities not due at a single maturity date, estimated fair value	147,037
Amortized Cost	43,821
Estimated fair value	$ 43,096

Note 5 - Loans and the Allowa_3

Note 5 - Loans and the Allowance for Loan Losses (Details Textual) Pure in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Impaired Financing Receivable, Recorded Investment, Total	$ 4,950,000		$ 4,950,000		$ 2,214,000
Impaired Financing Receivable, Related Allowance	29,000		29,000		174,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment	276,000		276,000		436,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	4,674,000		4,674,000		1,778,000
Impaired Financing Receivable, Average Recorded Investment, Total			2,610,000	$ 2,111,000	1,996,000
Impaired Financing Receivable, Interest Income, Accrual Method, Total			45,000	45,000	61,000
Impaired Financing Receivable, Interest Income, Cash Basis Method, Total			0	$ 0
Financing Receivable, Troubled Debt Restructuring	901,000		901,000		914,000
Financing Receivable Modifications Related Allowances	29,000		29,000		31,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	0		$ 0		0
Financing Receivable, Modifications, Number of Contracts			0	0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts			0	0
Financing Receivable, Nonaccrual	4,873,000		$ 4,873,000		$ 2,536,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	22,000		$ 325,000	$ 85,000
Loans and Leases Receivable, Impaired, Interest Recovery on Nonaccrual Loans	$ 4,000
Number of Loans, 90 Days Past Due and Still Accruing	0		0		0
Deferred Loan Origination Costs	$ 866,000	$ 588,000	$ 2,379,000	$ 1,788,000
Financial Asset Acquired with Credit Deterioration [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net	507,000		507,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance, Total	528,000		528,000
Certain Loans Acquired in Transfer, Nonaccretable Difference	$ 21,000		$ 21,000

Note 5 - Loans and the Allowa_4

Note 5 - Loans and the Allowance for Loan Losses - Outstanding Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Loans	$ 838,943		$ 709,246
Deferred loan (fees) costs, net	(27)		758
Allowance for loan losses	(10,305)	$ (10,128)	(9,902)	$ (9,600)	$ (8,835)	$ (7,243)
Total net loans	828,611		700,102
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	124,254		117,192
Allowance for loan losses	(978)	(883)	(950)	(957)	(788)	(617)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	134,638		72,911
Allowance for loan losses	(891)	(681)	(757)	(746)	(691)	(653)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	402,921		352,027
Allowance for loan losses	(5,245)	(5,345)	(5,089)	(4,777)	(4,405)	(3,426)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	39,085		25,306
Allowance for loan losses	(649)	(606)	(554)	(568)	(476)	(481)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,139		11,399
Allowance for loan losses	(130)	(131)	(164)	(174)	(173)	(163)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	33,254		34,744
Allowance for loan losses	(435)	(454)	(499)	(490)	(474)	(393)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	90,439		91,080
Allowance for loan losses	(1,867)	(1,910)	(1,768)	(1,779)	(1,712)	(1,409)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,213		4,587
Allowance for loan losses	$ (110)	$ (118)	$ (121)	$ (109)	$ (116)	$ (101)

Note 5 - Loans and the Allowa_5

Note 5 - Loans and the Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Beginning balance	$ 10,128	$ 8,835	$ 9,902	$ 7,243	$ 7,243
Provision charged to operations	250	800	875	2,800	3,175
Losses charged to allowance	(148)	(133)	(692)	(668)	(787)
Recoveries	75	98	220	225	271
Ending balance	$ 10,305	$ 9,600	$ 10,305	$ 9,600	$ 9,902

Note 5 - Loans and the Allowa_6

Note 5 - Loans and the Allowance for Loan Losses - Accretable Yield (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Balance at December 31, 2020	$ 0
Additions	33
Removals 1	(1)	[1]
Accretion	(1)
Balance at September 30, 2021	$ 31
[1]	Represents the accretable difference that is relieved when a loan exits the PCI population due to payoff, full charge-off, or transfer to repossessed assets, etc.

Note 5 - Loans and the Allowa_7

Note 5 - Loans and the Allowance for Loan Losses - Loan Portfolio Allocated by Internal Risk Ratings (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Loans	$ 838,943	$ 709,246
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	124,254	117,192
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	134,638	72,911
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	402,921	352,027
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	39,085	25,306
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,139	11,399
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	33,254	34,744
Commercial and Residential Portfolio Segments [Member]
Loans	744,291	613,579
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	124,115	116,824
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	133,923	72,833
Pass [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	396,706	348,376
Pass [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	39,013	25,229
Pass [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,043	11,208
Pass [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	32,803	34,237
Pass [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	736,603	608,707
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	139	211
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	182	78
Special Mention [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	1,211	2,779
Special Mention [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Special Mention [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	0	0
Special Mention [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	1,532	3,068
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	0	157
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	533	0
Substandard [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	5,004	872
Substandard [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	72	77
Substandard [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	96	191
Substandard [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	451	507
Substandard [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	6,156	1,804
Doubtful [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	0	0
Doubtful [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	0	0
Doubtful [Member] | Commercial and Residential Portfolio Segments [Member]
Loans	$ 0	$ 0

Note 5 - Loans and the Allowa_8

Note 5 - Loans and the Allowance for Loan Losses - Credit Risk Profile by Internally Assigned Grade (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Loans	$ 838,943	$ 709,246
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	94,191	94,935
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	461	732
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	90,439	91,080
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans	90,002	90,396
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans	437	684
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,213	4,587
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans	4,189	4,539
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans	24	48
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans	$ 94,652
Consumer Portfolio Segment [Member] | Commercial Portfolio Segment [Member]
Loans		$ 95,667

Note 5 - Loans and the Allowa_9

Note 5 - Loans and the Allowance for Loan Losses - Allocation of the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Beginning balance	$ 10,128	$ 8,835	$ 9,902	$ 7,243	$ 7,243
Charge-offs	(148)	(133)	(692)	(668)	(787)
Recoveries	75	98	220	225	271
Provision	250	800	875	2,800	3,175
Allowance for loan losses, individually evaluated for impairment	29		29		174
Allowance for loan losses, collectively evaluated for impairment	10,276		10,276		9,728
Ending balance	10,305	9,600	10,305	9,600	9,902
Loans, individually evaluated for impairment	4,950		4,950		2,215
Loans, collectively evaluated for impairment	833,993		833,993		707,031
Loans	838,943		838,943		709,246
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Beginning balance	883	788	950	617	617
Charge-offs	(28)	0	(189)	(131)
Recoveries	10	14	56	21
Provision	113	155	161	450
Allowance for loan losses, individually evaluated for impairment	0		0		143
Allowance for loan losses, collectively evaluated for impairment	978		978		807
Ending balance	978	957	978	957	950
Loans, individually evaluated for impairment	0		0		154
Loans, collectively evaluated for impairment	124,254		124,254		117,038
Loans	124,254		124,254		117,192
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Beginning balance	681	691	757	653	653
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	210	55	134	93
Allowance for loan losses, individually evaluated for impairment	0		0		0
Allowance for loan losses, collectively evaluated for impairment	891		891		757
Ending balance	891	746	891	746	757
Loans, individually evaluated for impairment	239		239		243
Loans, collectively evaluated for impairment	134,399		134,399		72,668
Loans	134,638		134,638		72,911
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Beginning balance	5,345	4,405	5,089	3,426	3,426
Charge-offs	0	0	0	0
Recoveries	3	3	6	6
Provision	(103)	369	150	1,345
Allowance for loan losses, individually evaluated for impairment	0		0		0
Allowance for loan losses, collectively evaluated for impairment	5,245		5,245		5,089
Ending balance	5,245	4,777	5,245	4,777	5,089
Loans, individually evaluated for impairment	3,781		3,781		859
Loans, collectively evaluated for impairment	399,140		399,140		351,168
Loans	402,921		402,921		352,027
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Beginning balance	606	476	554	481	481
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	43	92	95	87
Allowance for loan losses, individually evaluated for impairment	5		5		5
Allowance for loan losses, collectively evaluated for impairment	644		644		549
Ending balance	649	568	649	568	554
Loans, individually evaluated for impairment	104		104		108
Loans, collectively evaluated for impairment	38,981		38,981		25,198
Loans	39,085		39,085		25,306
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Beginning balance	131	173	164	163	163
Charge-offs	0	0	0	0
Recoveries	1	1	3	3
Provision	(2)	0	(37)	8
Allowance for loan losses, individually evaluated for impairment	24		24		26
Allowance for loan losses, collectively evaluated for impairment	106		106		138
Ending balance	130	174	130	174	164
Loans, individually evaluated for impairment	558		558		563
Loans, collectively evaluated for impairment	9,581		9,581		10,836
Loans	10,139		10,139		11,399
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Beginning balance	454	474	499	393	393
Charge-offs	0	0	0	0
Recoveries	0	1	2	3
Provision	(19)	15	(66)	94
Allowance for loan losses, individually evaluated for impairment	0		0		0
Allowance for loan losses, collectively evaluated for impairment	435		435		499
Ending balance	435	490	435	490	499
Loans, individually evaluated for impairment	268		268		288
Loans, collectively evaluated for impairment	32,986		32,986		34,456
Loans	33,254		33,254		34,744
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Beginning balance	1,910	1,712	1,768	1,409	1,409
Charge-offs	(113)	(94)	(459)	(457)
Recoveries	43	78	120	185
Provision	27	83	438	642
Allowance for loan losses, individually evaluated for impairment	0		0		0
Allowance for loan losses, collectively evaluated for impairment	1,867		1,867		1,768
Ending balance	1,867	1,779	1,867	1,779	1,768
Loans, individually evaluated for impairment	0		0		0
Loans, collectively evaluated for impairment	90,439		90,439		91,080
Loans	90,439		90,439		91,080
Consumer Portfolio Segment [Member] | Other Loans [Member]
Beginning balance	118	116	121	101	101
Charge-offs	(7)	(39)	(44)	(80)
Recoveries	18	1	33	7
Provision	(19)	31	0	81
Allowance for loan losses, individually evaluated for impairment	0		0		0
Allowance for loan losses, collectively evaluated for impairment	110		110		121
Ending balance	110	$ 109	110	$ 109	121
Loans, individually evaluated for impairment	0		0		0
Loans, collectively evaluated for impairment	4,213		4,213		4,587
Loans	$ 4,213		$ 4,213		$ 4,587

Note 5 - Loans and the Allow_10

Note 5 - Loans and the Allowance for Loan Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Loans	$ 838,943,000	$ 709,246,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	4,873,000	2,536,000
Financing Receivables 30 to 89 Days Past Due [Member]
Loans	4,943,000	1,152,000
Financial Asset, Past Due [Member]
Loans	9,816,000	3,688,000
Financial Asset, Not Past Due [Member]
Loans	829,127,000	705,558,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	124,254,000	117,192,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	0	157,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	235,000	16,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Past Due [Member]
Loans	235,000	173,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Not Past Due [Member]
Loans	124,019,000	117,019,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	134,638,000	72,911,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	0	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	1,546,000	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset, Past Due [Member]
Loans	1,546,000	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset, Not Past Due [Member]
Loans	133,092,000	72,911,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	402,921,000	352,027,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	3,794,000	872,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	616,000	56,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans	4,410,000	928,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans	398,511,000	351,099,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	39,085,000	25,306,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	72,000	77,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	1,065,000	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Past Due [Member]
Loans	1,137,000	77,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Not Past Due [Member]
Loans	37,948,000	25,229,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	10,139,000	11,399,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	95,000	191,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	0	34,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans	95,000	225,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans	10,044,000	11,174,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	33,254,000	34,744,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	451,000	507,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	74,000	73,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financial Asset, Past Due [Member]
Loans	525,000	580,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financial Asset, Not Past Due [Member]
Loans	32,729,000	34,164,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	90,439,000	91,080,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	437,000	684,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	1,350,000	945,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, Past Due [Member]
Loans	1,787,000	1,629,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, Not Past Due [Member]
Loans	88,652,000	89,451,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,213,000	4,587,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	24,000	48,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans	57,000	28,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financial Asset, Past Due [Member]
Loans	81,000	76,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financial Asset, Not Past Due [Member]
Loans	$ 4,132,000	$ 4,511,000

Note 5 - Loans and the Allow_11

Note 5 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Recorded investment with no related allowance recorded	$ 4,674,000		$ 1,778,000
Recorded investment with an allowance	276,000		436,000
Impaired Financing Receivable, Related Allowance	29,000		174,000
Recorded investment	4,950,000		2,214,000
Unpaid principal balance	5,094,000		2,352,000
Average recorded investment	2,610,000	$ 2,111,000	1,996,000
Interest income recognized	45,000	$ 45,000	61,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		154,000
Unpaid principal balance with allowance	0		154,000
Impaired Financing Receivable, Related Allowance	0		143,000
Average recorded investment with an allowance	0		16,000
Interest income recognized with an allowance	0		0
Recorded investment	0		154,000
Unpaid principal balance	0		154,000
Average recorded investment	0		16,000
Interest income recognized	0		0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	239,000		243,000
Unpaid principal balance with no related allowance recorded	239,000		243,000
Average recorded investment with no related allowance recorded	241,000		246,000
Interest income recognized with no related allowance recorded	14,000		19,000
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	239,000		243,000
Unpaid principal balance	239,000		243,000
Average recorded investment	241,000		246,000
Interest income recognized	14,000		19,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	3,781,000		859,000
Unpaid principal balance with no related allowance recorded	3,874,000		955,000
Average recorded investment with no related allowance recorded	1,424,000		762,000
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	3,781,000		859,000
Unpaid principal balance	3,874,000		955,000
Average recorded investment	1,424,000		762,000
Interest income recognized	0		0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	104,000		108,000
Unpaid principal balance with allowance	104,000		108,000
Impaired Financing Receivable, Related Allowance	5,000		5,000
Average recorded investment with an allowance	106,000		109,000
Interest income recognized with an allowance	5,000		7,000
Recorded investment	104,000		108,000
Unpaid principal balance	104,000		108,000
Average recorded investment	106,000		109,000
Interest income recognized	5,000		7,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	386,000		388,000
Unpaid principal balance with no related allowance recorded	399,000		399,000
Average recorded investment with no related allowance recorded	388,000		390,000
Interest income recognized with no related allowance recorded	21,000		28,000
Recorded investment with an allowance	172,000		174,000
Unpaid principal balance with allowance	172,000		176,000
Impaired Financing Receivable, Related Allowance	24,000		26,000
Average recorded investment with an allowance	173,000		175,000
Interest income recognized with an allowance	5,000		7,000
Recorded investment	558,000		562,000
Unpaid principal balance	571,000		575,000
Average recorded investment	561,000		565,000
Interest income recognized	26,000		35,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	268,000		288,000
Unpaid principal balance with no related allowance recorded	306,000		317,000
Average recorded investment with no related allowance recorded	278,000		298,000
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	268,000		288,000
Unpaid principal balance	306,000		317,000
Average recorded investment	278,000		298,000
Interest income recognized	0		0
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	0		0
Unpaid principal balance	0		0
Average recorded investment	0		0
Interest income recognized	0		0
Consumer Portfolio Segment [Member] | Other Loans [Member]
Recorded investment with no related allowance recorded	0		0
Unpaid principal balance with no related allowance recorded	0		0
Average recorded investment with no related allowance recorded	0		0
Interest income recognized with no related allowance recorded	0		0
Recorded investment with an allowance	0		0
Unpaid principal balance with allowance	0		0
Impaired Financing Receivable, Related Allowance	0		0
Average recorded investment with an allowance	0		0
Interest income recognized with an allowance	0		0
Recorded investment	0		0
Unpaid principal balance	0		0
Average recorded investment	0		0
Interest income recognized	$ 0		$ 0

Note 6 - Commitments and Cont_2

Note 6 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Unused Commitments to Extend Credit	$ 164,700	$ 144,400
Construction Loan Payable [Member]
Unused Commitments to Extend Credit	45,300
Standby Letters of Credit [Member]
Unused Commitments to Extend Credit	$ 452	$ 531

Note 7 - Earnings Per Share (De

Note 7 - Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	201,000	5,000	71,000

Note 7 - Earnings Per Share - C

Note 7 - Earnings Per Share - Calculation of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income	$ 6,578	$ 3,692	$ 15,506	$ 10,193
Basic earnings per share (in dollars per share)	$ 1.13	$ 0.71	$ 2.87	$ 1.97
Diluted earnings per share (in dollars per share)	$ 1.12	$ 0.71	$ 2.83	$ 1.95
Basic shares (in shares)	5,800	5,179	5,397	5,176
Diluted shares (in shares)	5,885	5,230	5,477	5,229

Note 8 - Stock-based Compensa_3

Note 8 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended			9 Months Ended		21 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021
Share-based Payment Arrangement, Expense	$ 58,000		$ 62,000	$ 176,000	$ 195,000
Share-based Payment Arrangement, Expense, Tax Benefit		$ 4,000	$ 4,000	12,000		$ 14,000
Proceeds from Stock Options Exercised				216,000	79,000
Share-based Payment Arrangement, Exercise of Option, Tax Benefit				$ 19,000	$ 10,000
Stock Option Plan 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				0	5,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 336,000			$ 336,000		$ 336,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value				$ 107,000	$ 186,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				$ 686,000	$ 285,000
Stock Option Plan 2013 [Member] | Share-based Payment Arrangement, Option [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	356,602			356,602		356,602
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	121,150			121,150		121,150
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)				10 years

Note 8 - Stock-based Compensa_4

Note 8 - Stock-based Compensation - Weighted Average Fair Value Assumptions (Details)	9 Months Ended
	Sep. 30, 2020$ / shares
Weighted-average fair value of options granted during the nine months ended September 30, 2020 (in dollars per share)	$ 5.92
Share-based Payment Arrangement, Option [Member]
Expected life of stock options (Year)	5 years 1 month 6 days
Risk free interest rate	1.68%
Daily Volatility	1.64%
Dividend yields	1.29%

Note 8 - Stock-based Compensa_5

Note 8 - Stock-based Compensation - Stock Option Activity (Details) - Stock Option Plan 2013 [Member]	9 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Options outstanding, shares (in shares) | shares	272,085
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 18.25
Options cancelled, shares (in shares) | shares	(2,600)
Options cancelled, weighted average exercise price (in dollars per share) | $ / shares	$ 22.36
Options exercised, shares (in shares) | shares	(34,033)
Options exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 9.85
Options outstanding, shares (in shares) | shares	235,452
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 19.42
Options outstanding, weighted average remaining contractual term (Year)	4 years 9 months 18 days
Options outstanding, intrinsic value | $	$ 2,863,096
Options exercisable, shares (in shares) | shares	126,152
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 17.18
Options exercisable, weighted average remaining contractual term (Year)	3 years 10 months 24 days
Options exercisable, intrinsic value | $	$ 1,816,589
Expected to vest, shares (in shares) | shares	93,591
Expected to vest, weighted average exercise price (in dollars per share) | $ / shares	$ 21.85
Expected to vest, weighted average remaining contractual term (Year)	5 years 9 months 18 days
Options expected to vest, intrinsic value | $	$ 910,542

Note 10 - Fair Value Measurem_3

Note 10 - Fair Value Measurement - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Investment securities	$ 275,061	$ 179,613
Reported Value Measurement [Member]
Cash and cash equivalents	372,993	184,909
Investment securities	275,061	179,613
Loan, held for sale	28,364	693
Loans, net	828,611	700,102
FHLB stock	4,450	3,667
FRB Stock	1,358	651
Accrued interest receivable	5,902	5,402
Deposits	1,404,446	973,974
Repurchase agreements	13,450	13,878
Junior subordinated deferrable interest debentures	10,310	10,310
Accrued interest payable	102	69
FHLB advances		5,000
Reported Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	559	141
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	372,993	184,909
Investment securities	275,061	179,613
Loan, held for sale	31,017	693
Loans, net	823,039	716,375
Accrued interest receivable	5,902	5,402
Deposits	1,403,993	975,549
Repurchase agreements	13,450	13,878
Junior subordinated deferrable interest debentures	7,289	7,340
Accrued interest payable	102	69
FHLB advances		4,996
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps	559	141
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	372,993	184,909
Accrued interest receivable	28	10
Deposits	1,337,697	933,658
Accrued interest payable	8	9
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities	275,061	179,613
Loan, held for sale	31,017	693
Accrued interest receivable	984	633
Deposits	66,296	41,891
Repurchase agreements	13,450	13,878
Accrued interest payable	87	44
FHLB advances		4,996
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	559	141
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	823,039	716,375
Accrued interest receivable	4,890	4,759
Junior subordinated deferrable interest debentures	7,289	7,340
Accrued interest payable	$ 7	$ 16

Note 10 - Fair Value Measurem_4

Note 10 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Investment securities	$ 275,061	$ 179,613
Fair Value, Recurring [Member]
Assets, Fair Value Disclosure	275,620	179,754
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Interest rate swaps	559	141
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure	275,620	179,754
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps	559	141
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities	147,037	110,674
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member]
Investment securities	147,037	110,674
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities	147,037	110,674
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities	43,096
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member]
Investment securities	43,096	10,472
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities	43,096	10,472
US States and Political Subdivisions Debt Securities [Member]
Investment securities	84,928	58,467
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Investment securities	84,928	58,467
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities	$ 84,928	$ 58,467

Note 10 - Fair Value Measurem_5

Note 10 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Other real estate	$ 569	$ 403
Other real estate, Total gain (loss)	37	0
Assets		414
Asset, Total gain (loss)		0
Fair Value, Inputs, Level 1 [Member]
Other real estate	0	0
Assets		0
Fair Value, Inputs, Level 2 [Member]
Other real estate	0	0
Assets		0
Fair Value, Inputs, Level 3 [Member]
Other real estate	569	403
Assets		414
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	487	347
Impaired loans, Total gain (loss)	37	0
Other real estate, Total gain (loss)		0
Impaired loans	0	11
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0	0
Impaired loans		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0	0
Impaired loans		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	487	347
Impaired loans		11
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	82	56
Other real estate, Total gain (loss)	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate	$ 82	$ 56

Note 10 - Fair Value Measurem_6

Note 10 - Fair Value Measurement - Quantitative Information About Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on a Non-recurring Basis (Details) $ in Thousands	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input		0.47
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Minimum [Member]
Impaired loans, Measurement Input		0.28
Other real estate, Measurement Input	0.17	0.16
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Maximum [Member]
Impaired loans, Measurement Input		0.80
Other real estate, Measurement Input	0.51	0.17
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Impaired loans, Measurement Input		0.61
Other real estate, Measurement Input	0.340	0.16
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member]
Other real estate, Measurement Input	0.10	0.47
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Measurement Input, Cost to Sell [Member] | Weighted Average [Member]
Other real estate, Measurement Input	0.10
Fair Value, Nonrecurring [Member]
Other real estate	$ 569	$ 403
Fair Value, Nonrecurring [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Impaired loans	0	11
Other real estate	487	347
Fair Value, Nonrecurring [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Other real estate	$ 82	$ 56