Plumas Bancorp (PLBC) 10-K 20 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 14, 2024	Jun. 30, 2023
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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	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
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	PLBC
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 193,000,000
Entity Common Stock, Shares Outstanding		5,894,395
Auditor Name	Eide Bailly, LLP
Auditor Location	San Ramon, California
Auditor Firm ID	286

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and cash equivalents	$ 85,655,000	$ 183,426,000
Investment securities available for sale	489,181,000	444,703,000
Loans held for sale	0	2,301,000
Loans, less allowance for credit losses of $12,867,000 in December 31, 2023 and $10,717,000 in 2022	948,604,000	903,968,000
Other real estate owned	357,000	0
Premises and equipment, net	18,948,000	18,100,000
Bank owned life insurance	16,110,000	16,020,000
Goodwill	5,502,000	5,502,000
Accrued interest receivable and other assets	46,059,000	47,024,000
Total assets	1,610,416,000	1,621,044,000
Deposits:
Non-interest bearing	692,768,000	766,549,000
Interest bearing	640,887,000	691,260,000
Total deposits	1,333,655,000	1,457,809,000
Repurchase agreements	23,054,000	18,624,000
Accrued interest payable and other liabilities	16,390,000	15,297,000
Borrowings	90,000,000	0
Junior subordinated deferrable interest debentures	0	10,310,000
Total liabilities	1,463,099,000	1,502,040,000
Commitments and contingencies (Note 12)
Shareholders' equity:
Serial preferred stock - no par value; 10,000,000 shares authorized; none outstanding	0	0
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,871,523 at December 31, 2023 and 5,850,216 at December 31, 2022	28,033,000	27,372,000
Retained earnings	151,748,000	128,388,000
Accumulated other comprehensive loss, net of taxes	(32,464,000)	(36,756,000)
Total shareholders' equity	147,317,000	119,004,000
Total liabilities and shareholders' equity	$ 1,610,416,000	$ 1,621,044,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for Credit Loss	$ 12,867,000	$ 10,717,000
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0	0
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)	5,871,523	5,850,216
Common stock, shares outstanding (in shares)	5,871,523	5,850,216

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income:
Interest and fees on loans	$ 54,950,000	$ 45,194,000	$ 42,487,000
Interest and fees on loans held for sale	49,000	510,000	826,000
Taxable	11,525,000	6,409,000	2,746,000
Exempt from Federal income taxes	3,681,000	2,722,000	1,666,000
Other	4,387,000	4,923,000	345,000
Total interest income	74,592,000	59,758,000	48,070,000
Interest expense:
Interest on deposits	3,730,000	823,000	780,000
Interest on junior subordinated deferrable interest debentures	141,000	359,000	348,000
Interest on borrowings	896,000	0	0
Other	31,000	67,000	8,000
Total interest expense	4,798,000	1,249,000	1,136,000
Net interest income before provision for credit losses	69,794,000	58,509,000	46,934,000
Provision for credit losses	2,775,000	1,300,000	1,125,000
Net interest income after provision for credit losses	67,019,000	57,209,000	45,809,000
Non-interest income:
Interchange revenue	3,419,000	3,401,000	3,279,000
Gain on termination of swaps	1,707,000	0	0
Earnings on bank owned life insurance policies, net	417,000	391,000	380,000
Gain on sale of loans held for sale	234,000	2,696,000	1,008,000
Loss on sale of investment securities	0	0	(209,000)
Other	1,256,000	1,205,000	1,057,000
Total non-interest income	10,722,000	11,050,000	8,716,000
Non-interest expenses:
Salaries and employee benefits	20,320,000	17,451,000	12,792,000
Occupancy and equipment	5,302,000	4,610,000	3,983,000
Other	11,908,000	10,529,000	9,263,000
Total non-interest expenses	37,530,000	32,590,000	26,038,000
Income before income taxes	40,211,000	35,669,000	28,487,000
Provision for income taxes	10,435,000	9,225,000	7,478,000
Net income	$ 29,776,000	$ 26,444,000	$ 21,009,000
Basic earnings per common share (in dollars per share)	$ 5.08	$ 4.53	$ 3.82
Diluted earnings per common share (in dollars per share)	5.02	4.47	3.76
Common dividends per share (in dollars per share)	$ 1	$ 0.64	$ 0.56
Service [Member]
Non-interest income:
Revenue	$ 2,789,000	$ 2,464,000	$ 2,349,000
Bank Servicing [Member]
Non-interest income:
Revenue	$ 900,000	$ 893,000	$ 852,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Income	$ 29,776,000	$ 26,444,000	$ 21,009,000
Other comprehensive income (loss):
Change in net unrealized income (loss) on securities	8,095,000	(55,849,000)	(5,138,000)
Change in unrealized gain on cash flow hedge	(295,000)	1,395,000	465,000
Less: reclassification adjustments for net (gain) loss included in net income	(1,707,000)	0	209,000
Net unrealized holding gain ( loss)	6,093,000	(54,454,000)	(4,464,000)
Related tax effect:
Change in net unrealized loss on securities	(2,393,000)	16,510,000	1,519,000
Change in unrealized gain on cash flow hedge	87,000	(412,000)	(138,000)
Reclassification of gain included in net income	(505,000)	0	62,000
Income tax effect	(1,801,000)	16,098,000	1,319,000
Other comprehensive income (loss)	4,292,000	(38,356,000)	(3,145,000)
Total comprehensive income (loss)	$ 34,068,000	$ (11,912,000)	$ 17,864,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2020			5,182,232
Balance at Dec. 31, 2020			$ 7,656,000	$ 87,753,000	$ 4,745,000	$ 100,154,000
Net Income				21,009,000		21,009,000
Other comprehensive income					(3,145,000)	(3,145,000)
Issuance of common stock (in shares)			598,020
Issuance of common stock			$ 18,657,000			18,657,000
Exercise of stock options (in shares)			36,739
Exercise of stock options			$ 265,000			265,000
Cash dividends on common stock				(3,081,000)		(3,081,000)
Stock-based compensation expense			$ 223,000			223,000
Balance (in shares) at Dec. 31, 2021			5,816,991
Balance at Dec. 31, 2021			$ 26,801,000	105,681,000	1,600,000	134,082,000
Net Income				26,444,000		26,444,000
Other comprehensive income					(38,356,000)	(38,356,000)
Exercise of stock options (in shares)			31,575
Exercise of stock options			$ 309,000			309,000
Cash dividends on common stock				(3,737,000)		(3,737,000)
Stock-based compensation expense			$ 262,000			262,000
Grants of restricted stock (in shares)			1,650
Grants of restricted stock						0
Balance (in shares) at Dec. 31, 2022			5,850,216
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ (554,000)	$ (554,000)
Balance at Dec. 31, 2022			$ 27,372,000	128,388,000	(36,756,000)	119,004,000
Net Income				29,776,000		29,776,000
Other comprehensive income					4,292,000	4,292,000
Exercise of stock options (in shares)			22,132
Exercise of stock options			$ 339,000			339,000
Cash dividends on common stock				(5,862,000)		(5,862,000)
Stock-based compensation expense			$ 322,000			322,000
Termination of restricted stock (in shares)			(825)
Balance (in shares) at Sep. 30, 2023			5,871,523
Balance at Sep. 30, 2023			$ 28,033,000	151,748,000	(32,464,000)	147,317,000
Balance (in shares) at Dec. 31, 2022			5,850,216
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ (554,000)	$ (554,000)
Balance at Dec. 31, 2022			$ 27,372,000	$ 128,388,000	(36,756,000)	119,004,000
Net Income						29,776,000
Other comprehensive income						4,292,000
Balance at Dec. 31, 2023					$ (32,464,000)	$ 147,317,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net Income	$ 29,776,000	$ 26,444,000	$ 21,009,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	2,775,000	1,300,000	1,125,000
Change in deferred loan origination costs/fees, net	(318,000)	(2,363,000)	(3,193,000)
Stock-based compensation expense	322,000	262,000	223,000
Depreciation and amortization	1,667,000	1,899,000	1,673,000
Amortization of investment security premiums	1,268,000	1,185,000	1,134,000
Accretion of discounts on investments	(761,000)	(331,000)	(71,000)
Loss on sale of investment securities	0	0	209,000
Gain on sale of loans held for sale	(234,000)	(2,696,000)	(1,008,000)
Loans originated for sale	(1,736,000)	(25,707,000)	(43,487,000)
Proceeds from loan sales	5,739,000	55,356,000	15,799,000
Provision from change in OREO valuation	0	0	37,000
Net (gain) loss on sale of OREO	(39,000)	37,000	2,000
Net loss on sale of other vehicles owned	28,000	54,000	1,000
Earnings on bank owned life insurance policies	(417,000)	(391,000)	(380,000)
Deferred income tax	(702,000)	1,033,000	(1,303,000)
Decrease (increase) in accrued interest receivable and other assets	335,000	(1,094,000)	(876,000)
Increase in accrued interest payable and other liabilities	635,000	1,897,000	688,000
Net cash provided by (used in) operating activities	38,338,000	56,885,000	(8,418,000)
Cash flows from investing activities:
Proceeds from matured and called available-for-sale investment securities	4,565,000	830,000	500,000
Proceeds from sale of available-for-sale securities	0	0	19,981,000
Purchases of available-for-sale investment securities	(73,111,000)	(227,070,000)	(196,161,000)
Proceeds from principal repayments from available-for-sale government-guaranteed mortgage-backed securities	31,656,000	30,748,000	43,178,000
Net (increase) decrease in loans	(49,764,000)	(72,883,000)	30,468,000
Cash acquired in acquisition, net of consideration paid	0	0	23,631,000
Proceeds from sale of vehicles	484,000	450,000	324,000
Proceeds from sale of other real estate	122,000	487,000	137,000
Purchases of FHLB stock	(2,540,000)	(514,000)	(231,000)
Purchase of FRB Stock	(8,000)	(6,000)	(706,000)
Proceeds from bank owned life insurance	322,000	215,000	0
Purchases of premises and equipment	(2,278,000)	(3,023,000)	(931,000)
Net cash used in investing activities	(90,552,000)	(270,766,000)	(79,810,000)
Cash flows from financing activities:
Net (decrease) increase in demand, interest-bearing and savings deposits	(166,620,000)	33,986,000	296,547,000
Net increase (decrease) in time deposits	42,466,000	(15,176,000)	(8,233,000)
Net increase in securities sold under agreements to repurchase	4,430,000	1,341,000	3,405,000
Cash dividends paid on common stock	(5,862,000)	(3,737,000)	(3,081,000)
Repayment of FHLB advances	0	0	(5,000,000)
Redemption of Trust Preferred Securities	(10,310,000)	0	0
Increase in other borrowings	90,000,000	0	0
Proceeds from exercise of stock options	339,000	309,000	265,000
Net cash (used in) provided by financing activities	(45,557,000)	16,723,000	283,903,000
(Decrease) increase in cash and cash equivalents	(97,771,000)	(197,158,000)	195,675,000
Cash and cash equivalents at beginning of year	183,426,000	380,584,000	184,909,000
Cash and cash equivalents at end of year	85,655,000	183,426,000	380,584,000
Supplemental disclosure of cash flow information:
Interest expense	3,628,000	1,246,000	1,127,000
Income taxes	12,261,000	6,900,000	9,190,000
Assets acquired in acquisition plus goodwill recognized, net	0	0	204,960,000
Liabilities assumed in acquisition	0	0	181,565,000
Non-Cash Investing Activities:
Real estate acquired through foreclosure	440,000	0	258,000
Vehicles acquired through repossession	632,000	512,000	342,000
Common stock retired in connection with the exercise of stock options	$ 154,000	$ 84,000	$ 119,000

Note 1 - The Business of Plumas

Note 1 - The Business of Plumas Bancorp	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Nature of Operations [Text Block]	1. THE BUSINESS OF PLUMAS BANCORP During 2002, one September 26, 2002. September 28, 2005. March 2023 The Bank operates thirteen April 2023 December 2015 first 2018

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. 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 December 31, 2022. December 31, 2022. March 2023 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. Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2023 no Segment 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 No 10 Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for credit losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change. Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one December 31, 2023 $7.1 m Investment Securities Investments are classified into one ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 2023 2022 not ● Trading, trading securities are bought and held principally for the purpose of selling in the near term and changes in the value of these securities are recorded through earnings. As of December 31, 2023 2022 not Management determines the appropriate classification of its investments at the time of purchase and may Sale of securities are computed on the specific identification method. Interest earned on investment securities is reported in interest income, net of applicable adjustments for accretion of discounts and amortization of premiums accounted for by the level yield method with no The Company evaluates available for sale debt securities in an unrealized loss position to determine whether the decline in the fair value below the amortized cost basis (impairment) is due to credit-related factors or noncredit-related factors. Any impairment that is not may not December 31, 2023, 2022 2021. Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2023 December 31, 2022 Federal Reserve Bank (FRB) Stock The Bank is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2023 December 31, 2022 Loans Held for Sale, Loan Sales and Servicing 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 December 31, 2023, December 31, 2022, may SBA Government guaranteed loans with unpaid balances of $113,176,000 133,927,000 December 31, 2023 2022 The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1 2 no may The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the time of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan. Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for credit losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. 90 not first Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to interest income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans. Allowance for Credit Losses To estimate expected losses the Company generally utilizes historical loss trends and the remaining contractual lives of the loan portfolios to determine estimated credit losses through a reasonable and supportable forecast period. Individual loan credit quality indicators including loan grade and borrower repayment performance have been statistically correlated with historical credit losses and various economic metrics, including California unemployment rates, California Housing Prices and California gross domestic product. Model forecasts may January 1, 2023, 326, December 31, 2023, four December 31, 2023, In determining the allowance for credit losses, accruing loans with similar risk characteristics are generally evaluated collectively. The Company's policy is that loans designated as nonaccrual no December 31, 2023, The implementation of CECL also impacted the Company's ACL on unfunded loan commitments, as the ACL now represents expected credit losses over the contractual life of commitments not 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 For other loans, which are primarily consumer loans and automobile loans the Company evaluates credit quality based on the aging status of the loan and by payment activity. The Company has identified the following portfolio segments to evaluate and measure the allowance for credit loss: Commercial – Agricultural – two Real Estate – Residential and Home Equity Lines of Credit – may Real Estate – Commercial – may Real Estate – Construction and Land Development – Automobile – may may Other – Although management believes the allowance to be adequate, ultimate losses may may Other Real Estate Owned Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations. At December 31, 2023 one December 31, 2022. There was one December 31, 2023 one December 31, 2022 December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 The following table provides a summary of the change in the OREO balance for the years ended December 31, 2023 2022 Year Ended December 31, 2023 2022 Beginning balance $ - $ 487,000 Additions 440,000 - Dispositions (83,000 ) (487,000 ) Write-downs - - Ending balance $ 357,000 $ - Goodwill and Intangible Assets Intangible assets consist of core deposit intangibles related to the acquisition of Feather River Bancorp branch acquisitions and are amortized on an accelerated basis method over ten no Aggregate amortization expense was $237,000, $284,000, and $246,000 for 2023, 2022 2021 . The gross carrying amount of intangible assets and accumulated amortization was: 2023 2022 Gross Carrying Accumulated Gross Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 2,263,000 $ 1,271,000 $ 2,263,000 $ 1,034,000 Estimated amortization expense for each of the next five Goodwill totaling $5,502,000 was recorded on July 1, 2021, not not December 31, 2023, 2022 2021. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty thirty two ten may not Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. 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 our revenue-generating transactions are not 606, not 606 Low Income Housing Tax Credits The Company accounts for low-income housing tax credits and the related qualified affordable housing projects using the proportional amortization method. Under the proportional amortization method, the Company amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense (benefit). Upon entering into a qualified affordable housing project, the Company records, in other liabilities, the entire amount that it has agreed to invest in the project, and an equal amount, in other assets, representing its investment in the project. As the Company disburses cash to satisfy its investment obligation, other liabilities are reduced. Over time, as the tax credits and other tax benefits of the project are realized by the Company, the investment recorded in other assets is reduced using the proportional amortization method. Income Taxes 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 Accounting for Uncertainty in Income Taxes 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 income statement. There have been no December 31, 2023 2022 Earnings Per Share Basic earnings per share (EPS), which excludes dilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS 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 EPS. Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale and unrealized gains on cash flow hedges which are also recognized as separate components of equity. The amount reclassified out of other accumulated comprehensive income relating to realized losses on securities available for sale was $0, $0 and $209,000 for 2023, 2022 2021 2023 Dividend Restrictions Banking regulations require maintaining certain capital levels and may Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates. Stock-Based Compensation Compensation expense related to the Company’s Stock based compensation plans, net of related tax benefit, recorded in 2023, 2022 2021 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. During 2022 2022 one 2023 2022 2023. 2022 Expected life of stock options (in years) 6.1 Risk free interest rate 2.96 % Annualized Volatility 31.8 % Dividend yields 2.06 % Weighted-average fair value of options granted during the year $ 8.85 No December 31, 2023. Accounting Standards Adopted in 2023 On January 1, 2023, 2016 03 Financial Instruments Credit Losses (Topic 326 not 326 The Company adopted ASC 326 January 1, 2023 326 326 310 30. not On January 1, 2023, 2020 04 Reference Rate Reform (Topic 848 no not 2020 04 December 2022, 2022 06, 848 848. 2022 06 2020 04 December 2024. not On January 1, 2023, 2022 02 Credit Losses (Topic 326 not

Note 3 - Fair Value Measurement

Note 3 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	3. FAIR VALUE MEASUREMENTS 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 December 31, 2023 Fair Value Measurements at December 31, 2023 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 85,655,000 $ 85,655,000 $ 85,655,000 Investment securities 489,181,000 $ 489,181,000 489,181,000 Loans, net 948,604,000 $ 923,500,000 923,500,000 FHLB stock 6,234,000 N/A FRB Stock 1,371,000 N/A Accrued interest receivable 8,227,000 30,000 2,739,000 5,458,000 8,227,000 Financial liabilities: Deposits 1,333,655,000 1,242,003,000 92,311,000 1,334,314,000 Repurchase agreements 23,054,000 23,054,000 23,054,000 Borrowings 90,000,000 86,100,000 86,100,000 Accrued interest payable 1,251,000 23,000 914,000 314,000 1,251,000 The carrying amounts and estimated fair values of financial instruments, at December 31, 2022 Fair Value Measurements at December 31, 2022 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 183,426,000 $ 183,426,000 $ 183,426,000 Investment securities 444,703,000 $ 444,703,000 444,703,000 Interest rate swaps 2,002,000 2,002,000 2,002,000 Loan, held for sale 2,301,000 2,301,000 2,301,000 Loans, net 903,968,000 $ 884,814,000 884,814,000 FHLB stock 4,964,000 N/A FRB Stock 1,364,000 N/A Accrued interest receivable 7,433,000 63,000 2,309,000 5,061,000 7,433,000 Financial liabilities: Deposits 1,457,809,000 1,408,623,000 49,627,000 1,458,250,000 Repurchase agreements 18,624,000 18,624,000 18,624,000 Junior subordinated deferrable interest debentures 10,310,000 7,770,000 7,770,000 Accrued interest payable 81,000 16,000 40,000 25,000 81,000 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 December 31, 2023 December 31, 2022 Assets and liabilities measured at fair value on a recurring basis at December 31, 2023 Fair Value Measurements at December 31, 2023 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Treasury securities $ 6,880,000 $ - $ 6,880,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 235,931,000 - 235,931,000 - U.S. Government agencies collateralized by mortgage obligations-commercial 115,952,000 - 115,952,000 - Obligations of states and political subdivisions 130,418,000 - 130,418,000 - $ 489,181,000 $ - $ 489,181,000 $ - Assets and liabilities measured at fair value on a recurring basis at December 31, 2022 Fair Value Measurements at December 31, 2022 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Treasury securities $ 9,707,000 $ - $ 9,707,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 214,408,000 - 214,408,000 - U.S. Government agencies collateralized by mortgage obligations-commercial 99,581,000 - 99,581,000 - Obligations of states and political subdivisions 121,007,000 - 121,007,000 - Interest rate swaps 2,002,000 - 2,002,000 - $ 446,705,000 $ - $ 446,705,000 $ - The fair value of securities available-for-sale equals quoted market price, if available. If quoted market prices are not no 2023 2022 Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2023, Fair Value Measurements at December 31, 2023 Using: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Losses Assets: Collateral-dependent loans Commercial $ 27 $ - $ - $ 27 $ 28 Other Real Estate: RE – Residential $ 357 $ - $ - $ 357 $ - There were no assets and liabilities measured at fair value on a non-recurring basis at 2022. The Company has no The following methods were used to estimate fair value. Collateral-Dependent Loans not third 3 December 31, 2020, Other Real Estate: third 3 Appraisals for both collateral-dependent 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 December 31, 2023 2022 Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 12/31/2023 12/31/2022 Technique Significant Unobservable Input 12/31/2023 12/31/2022 Collateral-dependent loans Commercial $27 - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 48 % Other Real Estate: RE – Residential $357 - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 11 %

Note 4 - Investment Securities

Note 4 - Investment Securities Available for Sale	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	4. INVESTMENT SECURITIES The amortized cost and estimated fair value of investment securities at December 31, 2023 2022 Available-for-Sale 2023 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Treasury securities $ 6,978,000 $ - $ (98,000 ) $ 6,880,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 256,694,000 351,000 (21,114,000 ) 235,931,000 U.S. Government agencies collateralized by mortgage obligations-commercial 129,321,000 465,000 (13,834,000 ) 115,952,000 Obligations of states and political subdivisions 142,276,000 1,067,000 (12,925,000 ) 130,418,000 $ 535,269,000 $ 1,883,000 $ (47,971,000 ) $ 489,181,000 Unrealized losses on available-for-sale investment securities totaling $46,088,000 were recorded, net of $13,624,000 in tax benefits, as accumulated other comprehensive loss within shareholders' equity at December 31, 2023. December 31, 2023. Available-for-Sale 2022 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Treasury securities $ 9,950,000 $ - $ (243,000 ) $ 9,707,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 238,253,000 214,000 (24,059,000 ) 214,408,000 U.S. Government agencies collateralized by mortgage obligations-commercial 112,142,000 143,000 (12,704,000 ) 99,581,000 Obligations of states and political subdivisions 138,541,000 243,000 (17,777,000 ) 121,007,000 $ 498,886,000 $ 600,000 $ (54,783,000 ) $ 444,703,000 Unrealized losses on available-for-sale investment securities totaling $54,183,000 were recorded, net of $16,017,000 in tax benefits, as accumulated other comprehensive loss within shareholders' equity at December 31, 2022. No December 31, 2022. Unrealized gain on available-for-sale investment securities totaling $1,666,000 were recorded, net of $493,000 in tax expense, as accumulated other comprehensive income within shareholders' equity at December 31, 2021. December 31, 2021 Investment securities with unrealized losses at December 31, 2023 December 31, 2023 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. Treasury securities $ - $ - $ 6,880,000 $ 98,000 $ 6,880,000 $ 98,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 43,924,000 279,000 160,383,000 20,835,000 204,307,000 21,114,000 U.S. Government agencies collateralized by mortgage obligations-commercial 16,533,000 295,000 71,782,000 13,539,000 88,315,000 13,834,000 Obligations of states and political subdivisions 9,306,000 151,000 82,764,000 12,774,000 92,070,000 12,925,000 $ 69,763,000 $ 725,000 $ 321,809,000 $ 47,246,000 $ 391,572,000 $ 47,971,000 Investment securities with unrealized losses at December 31, 2022 December 31, 2022 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. Treasury securities $ 9,707,000 $ 243,000 $ - $ - $ 9,707,000 $ 243,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 140,117,000 12,070,000 54,017,000 11,989,000 194,134,000 24,059,000 U.S. Government agencies collateralized by mortgage obligations-commercial 42,799,000 2,845,000 42,363,000 9,859,000 85,162,000 12,704,000 Obligations of states and political subdivisions 89,092,000 11,421,000 16,768,000 6,356,000 105,860,000 17,777,000 $ 281,715,000 $ 26,579,000 $ 113,148,000 $ 28,204,000 $ 394,863,000 $ 54,783,000 At December 31, 2023, twelve twelve Unrealized losses on investments in obligations of U.S. government agencies and U.S. government sponsored agencies are caused by interest rate increases. Because the decline in fair value is attributable to changes in interest rates and not not not not not Obligations of states and political subdivisions: The unrealized losses on investments in obligations of states and political subdivisions were caused by increases in required yields by investors in these types of securities. Because the decline in fair value is attributable to changes in interest rates and not not not not not The amortized cost and estimated fair value of investment securities at December 31, 2023 may Amortized Estimated Fair Cost Value Under one year $ 8,721,000 $ 8,620,000 After one year through five years 5,448,000 5,390,000 After five years through ten years 14,525,000 14,091,000 After ten years 120,560,000 109,197,000 Investment securities not due at a single maturity date: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 256,694,000 235,931,000 U.S. Government agencies collateralized by mortgage obligations-commercial 129,321,000 115,952,000 $ 535,269,000 $ 489,181,000 Investment securities with amortized costs totaling $316,733,000 and $189,358,000 and estimated fair values totaling $285,534,000 and $166,728,000 at December 31, 2023 2022 There were no December 31, 2023 2022 2021 December 31, 2023 December 31, 2022

Note 5 - Loans and the Allowanc

Note 5 - Loans and the Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5. LOANS AND THE ALLOWANCE FOR CREDIT LOSSES Outstanding loans are summarized below: December 31, 2023 2022 Commercial $ 74,271,000 $ 76,680,000 Agricultural 129,389,000 122,873,000 Real estate – residential 11,914,000 15,324,000 Real estate – commercial 544,339,000 516,107,000 Real estate – construction & land development 57,717,000 43,420,000 Equity lines of credit 37,871,000 35,891,000 Auto 98,132,000 96,750,000 Other 4,931,000 4,904,000 Subtotal 958,564,000 911,949,000 Deferred loan costs, net 2,907,000 2,736,000 Loans, amortized cost basis 961,471,000 914,685,000 Allowance for credit losses (12,867,000 ) (10,717,000 ) Loans, net $ 948,604,000 $ 903,968,000 Changes in the allowance for credit losses were as follows: Year Ended December 31, 2023 2022 Balance, beginning of year $ 10,717,000 $ 10,352,000 Cumulative change from adoption of ASU 2016-13 529,000 - Provision charged to operations 2,575,000 1,300,000 Losses charged to allowance (1,802,000 ) (1,461,000 ) Recoveries 848,000 526,000 Balance, end of year $ 12,867,000 $ 10,717,000 Salaries and employee benefits totaling $2,283,000, $3,445,000 and $3,506,000 have been deferred as loan origination costs during the years ended December 31, 2023, 2022 2021 The following table shows the loan portfolio allocated by management's internal risk ratings or payment activity at December 31, 2023: Term Loans - Amortized Cost Basis by Origination Year and Risk Grades - As of December 31, 2023 (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Book Amortized Cost Basis Revolving Loans Converted to Term Amortized Cost Basis Total - Amortized Cost Basis Commercial Pass $ 15,549 $ 18,995 $ 11,603 $ 3,472 $ 4,291 $ 5,165 $ 13,079 $ - $ 72,154 Special Mention - - 302 - 31 68 170 - 571 Substandard - 1,532 289 340 - 24 23 - 2,208 Total Commercial loans $ 15,549 $ 20,527 $ 12,194 $ 3,812 $ 4,322 $ 5,257 $ 13,272 $ - $ 74,933 Current period gross charge-offs $ - $ 34 $ 40 $ 14 $ - $ 10 $ 25 $ - $ 123 Agricultural Pass $ 12,028 $ 17,382 $ 13,182 $ 15,550 $ 11,495 $ 20,704 $ 18,925 $ - $ 109,266 Special Mention 1,852 813 97 1,017 16 817 621 - 5,233 Substandard 6,226 6,878 1,075 - 752 248 - - 15,179 Total Agricultural $ 20,106 $ 25,073 $ 14,354 $ 16,567 $ 12,263 $ 21,769 $ 19,546 $ - $ 129,678 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Real Estate - Residential Pass $ 1,127 $ - $ 2,143 $ 2,447 $ 524 $ 4,676 $ 201 $ - $ 11,118 Substandard - - - - 59 765 - - 824 Total Real Estate - Residential $ 1,127 $ - $ 2,143 $ 2,447 $ 583 $ 5,441 $ 201 $ - $ 11,942 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Real Estate -Commercial Pass $ 74,595 $ 115,890 $ 90,436 $ 76,401 $ 40,256 $ 133,958 $ 6,246 $ - $ 537,782 Special Mention - - - 199 - 3,316 - - 3,515 Substandard - 12 - 281 353 2,271 - - 2,917 Total Real Estate -Commercial $ 74,595 $ 115,902 $ 90,436 $ 76,881 $ 40,609 $ 139,545 $ 6,246 $ - $ 544,214 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Real Estate -Construction Pass $ 18,878 $ 30,825 $ 3,717 $ 1,672 $ 619 $ 281 $ 1,368 $ - $ 57,360 Total Real Estate -Construction $ 18,878 $ 30,825 $ 3,717 $ 1,672 $ 619 $ 281 $ 1,368 $ - $ 57,360 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Equity LOC Pass $ - $ - $ - $ - $ - $ 35,122 $ 3,018 $ 38,140 Substandard - - - - - 319 254 573 Total Equity LOC $ - $ - $ - $ - $ - $ - $ 35,441 $ 3,272 $ 38,713 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Pass $ 122,177 $ 183,092 $ 121,081 $ 99,542 $ 57,185 $ 164,784 $ 74,941 $ 3,018 $ 825,820 Special Mention 1,852 813 399 1,216 47 4,201 791 - 9,319 Substandard 6,226 8,422 1,364 621 1,164 3,308 342 254 21,701 Total $ 130,255 $ 192,327 $ 122,844 $ 101,379 $ 58,396 $ 172,293 $ 76,074 $ 3,272 $ 856,840 Current period gross charge-offs $ - $ 34 $ 40 $ 14 $ - $ 10 $ 25 $ - $ 123 Auto Performing $ 31,880 $ 31,913 $ 16,246 $ 8,554 $ 6,329 $ 3,689 $ - $ - $ 98,611 Non-performing 167 228 179 210 228 37 - - 1,049 Total Auto $ 32,047 $ 32,141 $ 16,425 $ 8,764 $ 6,557 $ 3,726 $ - $ - $ 99,660 Current period gross charge-offs $ - $ 367 $ 569 $ 237 $ 255 $ 122 $ - $ - $ 1,550 Other Performing $ 2,411 $ 1,354 $ 719 $ 252 $ 57 $ 15 $ 159 $ - $ 4,967 Non-performing - 4 - - - - - - 4 Total Other $ 2,411 $ 1,358 $ 719 $ 252 $ 57 $ 15 $ 159 $ - $ 4,971 Current period gross charge-offs $ - $ 70 $ 33 $ 9 $ 12 $ 3 $ 2 $ - $ 129 Total Performing $ 34,291 $ 33,267 $ 16,965 $ 8,806 $ 6,386 $ 3,704 $ 159 $ - $ 103,578 Non-performing 167 232 179 210 228 37 - - 1,053 Total $ 34,458 $ 33,499 $ 17,144 $ 9,016 $ 6,614 $ 3,741 $ 159 $ - $ 104,631 Total Loans $ 164,713 $ 225,826 $ 139,988 $ 110,395 $ 65,010 $ 176,034 $ 76,233 $ 3,272 $ 961,471 Total gross charge-offs $ - $ 471 $ 642 $ 260 $ 267 $ 135 $ 27 $ - $ 1,802 The following table shows the ending balance of nonaccrual loans by loan category as of the date indicated: Non Performing Loans December 31, 2023 December 31, 2022 (in thousands) Nonaccrual with no allowance for credit losses Total nonaccrual Past due 90 days or more and still accruing Nonaccrual with no allowance for credit losses Total nonaccrual Past due 90 days or more and still accruing Commercial $ 75 $ 132 $ - $ - $ - $ - Agricultural 2,066 2,066 - - - - Real estate – residential 223 223 - 211 211 - Real estate – commercial 774 774 - 9 9 - Real estate – construction & land development - - - 83 83 - Equity lines of credit 572 572 - 417 417 - Auto 1,049 1,049 - 452 452 - Other 4 4 - - - - Total Gross Loans $ 4,763 $ 4,820 $ - $ 1,172 $ 1,172 $ - The Company places loans 90 not 90 90 At December 31, 2023, one twelve December 31, 2023, December 31, 2022. The following tables present the amortized cost basis of collateral dependent loans by class of loans at December 31, 2023, Commercial -1st SFR-1st SFR-2nd Auto Auto Equipment Crops Deed Deed Deed Inventory New Used Total Commercial $ 64 $ - $ - $ - $ - $ 45 $ - $ - $ 109 Agricultural - 2,066 - - - - - - 2,066 Real estate – residential - - - 223 - - - - 223 Real estate – commercial - - 279 454 41 - - - 774 Real estate - construction & land - - - - - - - - - Equity Lines of Credit - - - 208 365 - - - 573 Auto - - - - - - 755 294 1,049 Other - - - - - - - - - Total $ 64 $ 2,066 $ 279 $ 885 $ 406 $ 45 $ 755 $ 294 $ 4,794 The following table presents the amortized cost basis of loans on December 31, 2023, twelve December 31, 2023, Term Extension (in thousands) Amortized Cost Basis Total Class of Financing Receivable Commercial $ 1,531 2.04 % Agricultural 5,715 4.41 % Real Estate - Residential 0.00 % Real Estate - Commercial 0.00 % Real Estate - Construction 0.00 % Equity LOC 0.00 % Auto 0.00 % Other 0.00 % Total $ 7,246 0.75 % The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty as of December 31, 2023: Weighted-Average Term Extension (in months) Commercial 6 Agricultural 9 Real Estate - Residential Real Estate - Commercial Real Estate - Construction Equity LOC Auto Other Total 8.4 The following tables show an aging analysis of the loan portfolio by the time past due, in thousands: Total December 31, 2023 90 Days Past Due 30-59 Days 60-89 Days and Still and Past Due Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 21 $ 254 $ - $ 132 $ 407 $ 74,526 $ 74,933 Agricultural 82 - - 2,066 2,148 127,530 129,678 Real estate – residential 348 423 - 223 994 10,948 11,942 Real estate – commercial 587 - - 774 1,361 542,853 544,214 Real estate - construction & land - - - - - 57,360 57,360 Equity Lines of Credit 473 53 - 572 1,098 37,615 38,713 Auto 1,729 405 - 1,049 3,183 96,477 99,660 Other 19 3 - 4 26 4,945 4,971 Total $ 3,259 $ 1,138 $ - $ 4,820 $ 9,217 $ 952,254 $ 961,471 Total December 31, 2022 90 Days Past Due 30-89 Days 60-89 Days and Still and Past Due Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 750 $ 195 $ - $ - $ 945 $ 75,735 $ 76,680 Agricultural 877 - - - 877 121,996 122,873 Real estate – residential 437 - - 211 648 14,676 15,324 Real estate - commercial 3,255 - - 9 3,264 512,843 516,107 Real estate - construction & land - - - 83 83 43,337 43,420 Equity Lines of Credit 665 53 - 417 1,135 34,756 35,891 Auto 1,862 693 - 452 3,007 93,743 96,750 Other 1 14 - - 15 4,889 4,904 Total $ 7,847 $ 955 $ - $ 1,172 $ 9,974 $ 901,975 $ 911,949 The following table shows the loan portfolio allocated by management's internal risk ratings or payment activity at December 31, 2022: December 31, 2022 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Real Real Real Estate- Estate- Estate- Equity Commercial Agricultural Residential Commercial Construction LOC Total Grade: Pass $ 68,577 $ 111,276 $ 14,932 $ 510,504 $ 43,337 $ 35,475 $ 784,101 Special Mention 8,047 10,651 161 3,934 - - 22,793 Substandard 56 946 231 1,669 83 416 3,401 Doubtful - - - - - - - Total $ 76,680 $ 122,873 $ 15,324 $ 516,107 $ 43,420 $ 35,891 $ 810,295 Consumer Credit Exposure Credit Risk Profile Based on Payment Activity December 31, 2022 Auto Other Total Grade: Performing $ 96,298 $ 4,904 $ 101,202 Non-performing 452 0 452 Total $ 96,750 $ 4,904 $ 101,654 The following tables show the allocation of the allowance for credit losses at the dates indicated, in thousands: Commercial Agricultural Real Estate Residential Real Estate Commercial Real Estate Construction Equity LOC Auto Other Total Year ended 12/31/23: Allowance for credit losses Beginning balance $ 892 $ 1,086 $ 138 $ 4,980 $ 1,500 $ 687 $ 1,289 $ 145 $ 10,717 Impact of CECL Adoption 354 148 2 1,488 (951 ) (421 ) 9 (100 ) 529 Charge-offs (123 ) - - - - - (1,550 ) (129 ) (1,802 ) Recoveries 44 - 3 1 - - 746 54 848 Provision (33 ) 504 (6 ) 209 248 173 1,371 109 2,575 Ending balance $ 1,134 $ 1,738 $ 137 $ 6,678 $ 797 $ 439 $ 1,865 $ 79 $ 12,867 Year ended 12/31/22: Allowance for credit losses Beginning balance $ 1,074 $ 791 $ 168 $ 4,549 $ 1,325 $ 426 $ 1,911 $ 108 $ 10,352 Charge-offs (207 ) - - (19 ) - - (1,195 ) (40 ) (1,461 ) Recoveries 27 - 3 2 - - 482 12 526 Provision (2 ) 295 (33 ) 448 175 261 91 65 1,300 Ending balance $ 892 $ 1,086 $ 138 $ 4,980 $ 1,500 $ 687 $ 1,289 $ 145 $ 10,717 Year ended 12/31/21: Allowance for credit losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (188 ) - - - - - (703 ) (47 ) (938 ) Recoveries 72 - 3 8 - 4 136 40 263 Provision 240 34 1 (548 ) 771 (77 ) 710 (6 ) 1,125 Ending balance $ 1,074 $ 791 $ 168 $ 4,549 $ 1,325 $ 426 $ 1,911 $ 108 $ 10,352 December 31, 2022: Allowance for credit losses Ending balance: individually evaluated for impairment $ - $ - $ 20 $ - $ - $ - $ - $ - $ 20 Ending balance: collectively evaluated for impairment 892 1,086 118 4,980 1,500 687 1,289 145 10,697 Ending balance $ 892 $ 1,086 $ 138 $ 4,980 $ 1,500 $ 687 $ 1,289 $ 145 $ 10,717 Loans Ending balance: individually evaluated for impairment $ - $ 232 $ 678 $ - $ 94 $ 244 $ - $ - $ 1,248 Ending balance: collectively evaluated for impairment 76,680 122,641 14,646 516,107 43,326 35,647 96,750 4,904 910,701 Ending balance $ 76,680 $ 122,873 $ 15,324 $ 516,107 $ 43,420 $ 35,891 $ 96,750 $ 4,904 $ 911,949 The following tables show information related to impaired loans at the dates indicated, in thousands: Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2022: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 232 232 - 235 17 Real estate – residential 509 541 - 514 29 Real estate – commercial - - - - - Real estate – construction & land 94 94 - 98 6 Equity Lines of Credit 244 301 - 254 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 169 169 20 170 7 Real estate – commercial - - - - - Real estate – construction & land - - - - - Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 232 232 - 235 17 Real estate – residential 678 710 20 684 36 Real estate – commercial - - - - - Real estate – construction & land 94 94 - 98 6 Equity Lines of Credit 244 301 - 254 - Auto - - - - - Other - - - - - Total $ 1,248 $ 1,337 $ 20 $ 1,271 $ 59 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 238 238 - 241 18 Real estate – residential 386 399 - 387 29 Real estate – commercial 3,697 3,834 - 2,188 - Real estate – construction & land - - - - - Equity Lines of Credit 263 304 - 275 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 171 171 23 173 7 Real estate – commercial - - - - - Real estate – construction & land 102 102 5 105 6 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 238 238 - 241 18 Real estate – residential 557 570 23 560 36 Real estate – commercial 3,697 3,834 - 2,188 - Real estate – construction & land 102 102 5 105 6 Equity Lines of Credit 263 304 - 275 - Auto - - - - - Other - - - - - Total $ 4,857 $ 5,048 $ 28 $ 3,369 $ 60

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6. PREMISES AND EQUIPMENT Premises and equipment consisted of the following: December 31, 2023 2022 Land $ 4,570,000 $ 4,570,000 Premises 23,359,000 21,474,000 Furniture, equipment and leasehold improvements 7,630,000 7,873,000 Total 35,559,000 33,917,000 Less accumulated depreciation and amortization (16,611,000 ) (15,817,000 ) Premises and equipment, net $ 18,948,000 $ 18,100,000 Depreciation and amortization included in occupancy and equipment expense totaled $1,430,000, $1,347,000 and $1,182,000 for the years ended December 31, 2023, 2022 2021

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	7. DEPOSITS Interest-bearing deposits consisted of the following: December 31, 2023 2022 Money market $ 214,185,000 $ 237,924,000 Savings 335,050,000 404,150,000 Time, $250,000 or more 37,607,000 10,802,000 Other Time 54,045,000 38,384,000 Interest-bearing deposits $ 640,887,000 $ 691,260,000 At December 31, 2023 Year Ending December 31, 2024 $ 84,750,000 2025 5,015,000 2026 1,181,000 2027 514,000 2028 152,000 thereafter 40,000 $ 91,652,000 Deposit overdrafts reclassified as loan balances were $309,000 and $391,000 at December 31, 2023 2022 PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)

Note 8 - Securities Sold Under

Note 8 - Securities Sold Under Agreements to Repurchase	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	8. SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE Securities sold under agreements to repurchase totaling $23,054,000 and $18,624,000 at December 31, 2023 2022 December 31, 2023 2022 Securities sold under agreements to repurchase are financing arrangements that mature within two 2023 2022 2023 2022 Average daily balance during the year $ 18,572,000 $ 12,325,000 Average interest rate during the year 0.15 % 0.04 % Maximum month-end balance during the year $ 23,054,000 $ 18,624,000 Weighted average interest rate at year-end 0.20 % 0.05 %

Note 9 - Borrowing Arrangements

Note 9 - Borrowing Arrangements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	9. BORROWING ARRANGEMENTS The Company is a member of the Federal Home Loan Bank of San Francisco (FHLB) and can borrow up to $215 million from the FHLB secured by commercial and residential mortgage loans with carrying values totaling $396 million. The Company is required to hold FHLB stock as a condition of membership. At December 31, 2023, The Company is also eligible to participate in the Bank Term Lending Program. The Federal Reserve Board, on March 12, 2023, one December 31, 2023, December 18, 2024, twelve December 31, 2023, In addition to its FHLB borrowing line and the BTFP, the Company has unsecured short-term borrowing agreements with two no December 31, 2023, December 31, 2022. On January 25, 2022 January 25, 2035 three four no first 5 eight not 1 1.25X not may March 2023 December 31, 2023. twelve December 31, 2023, There were no borrowings on the Term Note or the Company's prior $15 million line of credit facility during 2022.

Note 10 - Junior Subordinated D

Note 10 - Junior Subordinated Deferrable Interest Debentures	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subordinated Borrowings Disclosure [Text Block]	10. JUNIOR SUBORDINATED DEFERRABLE INTEREST DEBENTURES During 2002, 2005, On February 9, 2023, 2032 2035 The trust preferred securities of Plumas Statutory Trust II were redeemed on March 15, 2023 March 27, 2023. Interest expense, net of the effect of interest rate swaps, recognized by the Company for the years ended December 31, 2023, 2022 2021

Note 11 - Derivatives

Note 11 - Derivatives	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	11. DERIVATIVES Interest Rate Swaps Designated as Cash Flow Hedges: May 26, 2020 two no no January 2023 Summary information about the interest-rate swaps designated as cash flow hedges as of December 31, 2022, 2022 Notional amounts $ 10,000,000 Weighted average pay rates 3.38 % Weighted average remaining maturity (in years) 7.5 Unrealized gains $ 2,002,000 Interest income recorded on these swap transactions totaled $25,000 for the year ended December 31, 2023, 2022

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	12. COMMITMENTS AND CONTINGENCIES Leases The Company leases two two three two not not two one December 31, 2023 2022, December 31, 2023 2022, As our leases do not The following table presents a maturity analysis of the operating lease liability at December 31, 2023 Maturities of Lease Liabilities Year ended December 31, 2024 $ 481,000 Year ended December 31, 2025 385,000 Year ended December 31, 2026 263,000 Year ended December 31, 2027 232,000 Year ended December 31, 2028 146,000 Thereafter 2,684,000 4,191,000 Less: Present value discount (1,190,000 ) Lease Liability December 31, 2023 $ 3,001,000 The weighted-average remaining lease term is 16.1 years. Total lease costs for the year ended December 31, 2023 December 31, 2022 December 31, 2021 December 31, 2023 2022, Rental expense included in occupancy and equipment expense totaled $599,000, $585,000 and $492,000 for the years ended December 31, 2023, 2022 2021 Financial Instruments With Off-Balance-Sheet Risk The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business in order to meet the financing needs of its customers. These financial instruments include commitments to extend credit and letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Company's exposure to credit loss in the event of nonperformance by the other party for commitments to extend credit and letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and letters of credit as it does for loans included on the consolidated balance sheet. The following financial instruments represent off-balance-sheet credit risk: December 31, 2023 2022 Commitments to extend credit $ 174,621 $ 178,729 Letters of credit $ 108 $ - Commitments to extend credit are agreements to lend to a customer as long as there is no may not may Letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third not December 31, 2023 2022 At December 31, 2023 not Concentrations of Credit Risk The Company grants real estate mortgage, real estate construction, commercial, agricultural and consumer loans to customers throughout Plumas, Nevada, Placer, Lassen, Sierra, Shasta, Sutter and Modoc counties in California and Washoe and Carson City counties in Northern Nevada. Although the Company has a diversified loan portfolio, a substantial portion of its portfolio is secured by commercial and residential real estate. A continued substantial decline in the economy in general, or a continued decline in real estate values in the Company’s primary market areas in particular, could have an adverse impact on the collectability of these loans. However, personal and business income represents the primary source of repayment for a majority of these loans. Contingencies The Company is subject to legal proceedings and claims which arise in the ordinary course of business. In the opinion of management, the amount of ultimate liability with respect to such actions will not

Note 13 - Shareholders' Equity

Note 13 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	13. SHAREHOLDERS' EQUITY Dividend Restrictions The Company's ability to pay cash dividends is dependent on dividends paid to it by the Bank and limited by California corporation law. Under California law, the holders of common stock of the Company are entitled to receive dividends when and as declared by the Board of Directors, out of funds legally available, subject to certain restrictions. The California General Corporation Law permits a California corporation such as the Company to make a distribution to its shareholders if its retained earnings equal at least the amount of the proposed distribution or if after giving effect to the distribution, the value of the corporation’s assets exceed the amount of its liabilities plus the amount of shareholders preferences, if any, and certain other conditions are met. Dividends from the Bank to the Company are restricted under California law to the lesser of the Bank's retained earnings or the Bank's net income for the latest three December 31, 2023, February 15, 2023, May 15, 2023, August 15, 2023, November 15, 2023, February 15, 2022, May 16, 2022, August 15, 2022, November 15, 2022, February 15, 2021, May 17, 2021, November 15, 2021. Earnings Per Share 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 Year Ended December 31, (In thousands, except per share data) 2023 2022 2021 Net Income: Net income $ 29,776 $ 26,444 $ 21,009 Earnings Per Share: Basic earnings per share $ 5.08 $ 4.53 $ 3.82 Diluted earnings per share $ 5.02 $ 4.47 $ 3.76 Weighted Average Number of Shares Outstanding: Basic shares 5,863 5,840 5,502 Diluted shares 5,934 5,912 5,583 Shares of common stock issuable under stock options and warrants for which the exercise prices were greater than the average market prices were not not not December 31, 2023, 2022 2021 Stock Options In May 2022, the 2022 “2022 2013 2022 2022 may 2022 In May 2013, 2013 2022 no may 2013 There were no options granted during the year ended December 31, 2023, 2022 December 31, 2022, 2022 December 31, 2022, 2021 2013 A summary of the activity within the 2013 Weighted Average Weighted Remaining Average Contractual Exercise Term in Intrinsic Shares Price Years Value Options outstanding at January 1, 2021 272,085 $ 18.25 Options cancelled (8,000 ) $ 21.75 Options exercised (40,468 ) $ 9.48 Options outstanding at December 31, 2021 223,617 $ 19.71 Options exercised (33,700 ) $ 11.66 Options outstanding at December 31, 2022 189,917 $ 21.14 Options exercised (24,400 ) $ 18.59 Options outstanding at December 31, 2023 165,517 $ 21.52 3.0 $ 3,282,202 Options exercisable at December 31, 2023 164,267 $ 21.48 3.0 $ 3,263,985 Expected to vest after December 31, 2023 1,250 $ 26.42 4.0 $ 18,663 A summary of the activity within the 2022 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2022 - - Options granted 117,200 $ 31.00 Options outstanding at December 31, 2022 117,200 $ 31.00 9.3 Options cancelled (10,400 ) $ 31.00 Options exercised (1,300 ) $ 31.00 Options outstanding at December 31, 2023 105,500 $ 31.00 8.3 $ 1,091,925 Options exercisable at December 31, 2023 23,100 $ 31.00 8.3 $ 239,085 Expected to vest after December 31, 2023 72,900 $ 31.00 8.3 $ 754,515 The following information relates to the two As of December 31, 2023, 2022 December 31, 2023, 2013 Compensation cost related to stock options recognized in operating results under the plans was $318,000, $241,000 and $223,000 for the years ended December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 The total fair value of options vested was $349,000 and $228,000 for the years ended December 31, 2023 2022 December 31, 2023 2022 December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 Restricted Stock During 2022 one 2023 December 31, 2023. twelve December 31, 2023, 2022, 4,000 and $21,000, respectively. As of December 31, 2023, Regulatory Capital The Bank is subject to certain regulatory capital requirements administered by the FDIC. Failure to meet these minimum capital requirements can initiate certain mandatory and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company's consolidated financial statements. Under capital adequacy guidelines, the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. These quantitative measures are established by regulation and require that minimum amounts and ratios of total and Tier 1 1 The Bank is also subject to additional capital guidelines under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain total risk-based, Tier 1 1 In July 2013, 1 1 1 1 1 2.5%, 1 7.0%; 1 8.5%, 10.5%. December 31, 2023, Under the FRB’s Small Bank Holding Company and Savings and Loan Holding Company Policy Statement (the “Policy Statement”), qualifying bank holding companies with less than $3 billion in consolidated assets are exempt from the consolidated capital rules. The Company qualifies for treatment under the Policy Statement and is not In 2019, 1 $10 may 9%. January 1, 2020. not The following table sets forth the Bank's actual capital amounts and ratios (dollar amounts in thousands): Minimum Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes (1) Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2023 Common Equity Tier 1 Ratio $ 179,194 15.7 % $ 51,294 4.5 % $ 74,092 6.5 % Tier 1 Leverage Ratio 179,194 10.8 % 66,348 4.0 % 82,935 5.0 % Tier 1 Risk-Based Capital Ratio 179,194 15.7 % 68,392 6.0 % 91,190 8.0 % Total Risk-Based Capital Ratio 192,860 16.9 % 91,190 8.0 % 113,987 10.0 % December 31, 2022 Common Equity Tier 1 Ratio $ 157,361 14.7 % $ 48,218 4.5 % $ 69,648 6.5 % Tier 1 Leverage Ratio 157,361 9.2 % 68,078 4.0 % 85,098 5.0 % Tier 1 Risk-Based Capital Ratio 157,361 14.7 % 64,291 6.0 % 85,721 8.0 % Total Risk-Based Capital Ratio 168,419 15.7 % 85,721 8.0 % 107,151 10.0 % ( 1 not The current and projected capital positions of the Company and the Bank and the impact of capital plans and long-term strategies are reviewed regularly by management. The Company policy is to maintain the Bank’s ratios above the prescribed well-capitalized ratios at all times. Management believes that the Bank currently meets all its capital adequacy requirements.

Note 14 - Other Expenses

Note 14 - Other Expenses	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	14. OTHER EXPENSES Other expenses consisted of the following: Year Ended December 31, 2023 2022 2021 Outside service fees $ 4,496,000 $ 4,057,000 $ 3,753,000 Professional fees 1,258,000 1,282,000 1,311,000 Advertising and promotion 941,000 673,000 431,000 Telephone and data communications 806,000 770,000 746,000 Armored car and courier 767,000 675,000 498,000 Director compensation, education and retirement 763,000 606,000 498,000 Deposit insurance 737,000 528,000 455,000 Business development 615,000 506,000 343,000 Loan collection costs 423,000 274,000 284,000 Amortization of Core Deposit Intangible 237,000 284,000 246,000 Other operating expense 865,000 874,000 698,000 Other non-interest expense $ 11,908,000 $ 10,529,000 $ 9,263,000

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. INCOME TAXES The provision for income taxes for the years ended December 31, 2023, 2022 2021 2023 Federal State Total Current $ 7,310,000 $ 3,827,000 $ 11,137,000 Deferred (582,000 ) (120,000 ) (702,000 ) Provision for income taxes $ 6,728,000 $ 3,707,000 $ 10,435,000 2022 Federal State Total Current $ 5,398,000 $ 2,794,000 $ 8,192,000 Deferred 686,000 347,000 1,033,000 Provision for income taxes $ 6,084,000 $ 3,141,000 $ 9,225,000 2021 Federal State Total Current $ 6,112,000 $ 2,669,000 $ 8,781,000 Deferred (964,000 ) (339,000 ) (1,303,000 ) Provision for income taxes $ 5,148,000 $ 2,330,000 $ 7,478,000 Deferred tax assets (liabilities) consisted of the following: December 31, 2023 2022 Deferred tax assets: Allowance for credit losses $ 3,449,000 $ 3,014,000 Deferred compensation 1,127,000 1,078,000 State taxes 804,000 595,000 Premises and equipment 619,000 505,000 Unrealized loss on available-for-sale investment securities 13,625,000 16,017,000 Other 1,046,000 877,000 Total deferred tax assets 20,670,000 22,086,000 Deferred tax liabilities: Deferred loan costs (1,259,000 ) (1,155,000 ) Purchase accounting adjustments (306,000 ) (380,000 ) Unrealized gain on cash flow hedge - (592,000 ) Other (354,000 ) (342,000 ) Total deferred tax liabilities (1,919,000 ) (2,469,000 ) Net deferred tax assets $ 18,751,000 $ 19,617,000 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 measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The determination of the amount of deferred income tax assets which are more likely than not may not" not not" 50% At December 31, 2023 not" December 31, 2023 2022 The Company recognized, as components of tax expense, tax credits and other tax benefits, and amortization expense relating to our investment in Qualified Affordable House Projects as follows: December 31, 2023 December 31, 2022 Tax credits and other tax benefits - decrease in tax expense $ 142,691 $ 33,305 Amortizaton - increase in tax expense $ 93,012 $ 19,474 The carrying value of Low Income Housing Tax Credit Funds was $2,388,000 and $2,481,000 as of December 31, 2023, 2022, December 31, 2023, The provision for income taxes differs from amounts computed by applying the statutory Federal income tax rate to operating income before income taxes. The significant items comprising these differences consisted of the following: 2023 2022 2021 Federal income tax, at statutory rate 21.0 % 21.0 % 21.0 % State franchise tax, net of Federal tax effect 7.0 7.0 6.5 Interest on obligations of states and political subdivisions (1.8 ) (1.6 ) (1.2 ) Net increase in cash surrender value of bank owned life insurance (0.2 ) (0.2 ) (0.3 ) Other - (0.3 ) 0.2 Effective tax rate 26.0 % 25.9 % 26.2 % The Company and its subsidiary file income tax returns in the U.S. federal and applicable state jurisdictions. The Company conducts all of its business activities in the states of California, Nevada and Oregon. There are currently no With few exceptions, the Company is no December 31, 2020, December 31, 2019. The unrecognized tax benefits December 31, 2023 2022 not not twelve

Note 16 - Related Party Transac

Note 16 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	16. RELATED PARTY TRANSACTIONS During the normal course of business, the Company enters into transactions with related parties, including executive officers and directors. The following is a summary of the aggregate activity involving related party borrowers during 2023 Balance, January 1, 2023 $ 4,742,000 Disbursements 1,952,000 Amounts repaid (2,122,000 ) Other (46,000 ) Balance, December 31, 2023 $ 4,526,000 Undisbursed commitments to related parties, December 31, 2023 $ 220,000 Other represents loans to a former director who is no

Note 17 - Employee Benefit Plan

Note 17 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	17. EMPLOYEE BENEFIT PLANS Profit Sharing Plan The Plumas Bank Profit Sharing Plan commenced April 1, 1988 December 31, 2023, 2022 2021 Salary Continuation and Retirement Agreements Salary continuation and retirement agreements are in place for the Company’s president, its current executive vice presidents, eight ten fifteen December 31, 2023, 2022 2021 December 31, 2023 2022 In connection with some of these agreements, the Bank purchased single premium life insurance policies with cash surrender values totaling $16,110,000 and $16,020,000 at December 31, 2023 2022 December 31, 2023, 2022 2021

Note 18 - Comprehensive Income

Note 18 - Comprehensive Income	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	18. COMPREHENSIVE INCOME The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the twelve December 31, 2023, 2022 Unrealized Unrealized Other Accumulated Gains (Losses) Gain Comprehensive on AFS Securities Cash Flow Hedge Income (Loss), net of tax Beginning Balance, January 1, 2022 $ 1,666 $ 607 $ 1,600 Current year-to-date other comprehensive loss (55,849 ) 1,395 (38,356 ) Ending balance, December 31, 2022 $ (54,183 ) $ 2,002 $ (36,756 ) Current year-to-date other comprehensive income (loss) 8,095 (2,002 ) 4,292 Ending balance, December 31, 2023 $ (46,088 ) $ - $ (32,464 ) The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the twelve December 31, 2023 2022 Amounts Reclassified from Accumulated Other Comprehensive Loss Details about Accumulated Other Comprehensive (Loss) Components Year Ended December 31, 2023 Year Ended December 31, 2022 Affected Line Item on the Statement of Income Cash flow hedge Termination of cash flow hedge $ 1,707 $ - Non-Interest Income Tax effect (505 ) - Provision for income taxes Total reclassifications for the period $ 1,202 $ - Net income

Note 19 - Parent Only Condensed

Note 19 - Parent Only Condensed Financial Statements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	19. PARENT ONLY CONDENSED FINANCIAL STATEMENTS CONDENSED BALANCE SHEETS December 31, 2023 2022 2023 2022 ASSETS Cash and cash equivalents $ 3,608,000 $ 964,000 Investment in bank subsidiary 153,636,000 126,498,000 Interest rate swaps - 2,002,000 Other assets 256,000 810,000 Total assets $ 157,500,000 $ 130,274,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 183,000 $ 960,000 Borrowings 10,000,000 - Junior subordinated deferrable interest debentures - 10,310,000 Total liabilities 10,183,000 11,270,000 Shareholders' equity: Common stock 28,033,000 27,372,000 Retained earnings 151,748,000 128,388,000 Accumulated other comprehensive income (32,464,000 ) (36,756,000 ) Total shareholders' equity 147,317,000 119,004,000 Total liabilities and shareholders' equity $ 157,500,000 $ 130,274,000 CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the Years Ended December 31, 2023, 2022 2021 2023 2022 2021 Income: Dividends declared by bank subsidiary $ 7,500,000 $ 4,000,000 $ 8,035,000 Gain on termination of swaps 1,707,000 - - Earnings from investment in Plumas Statutory Trust I and II 5,000 14,000 9,000 Total income 9,212,000 4,014,000 8,044,000 Expenses: Interest on junior subordinated deferrable interest debentures 141,000 359,000 348,000 Interest on borrowings 369,000 - - Other expenses 523,000 556,000 399,000 Total expenses 1,033,000 915,000 747,000 Income before equity in undistributed income of subsidiary 8,179,000 3,099,000 7,297,000 Equity in undistributed income of subsidiary 21,746,000 23,039,000 13,442,000 Income before income taxes 29,925,000 26,138,000 20,739,000 Income tax (expense) benefit (149,000 ) 306,000 270,000 Net income $ 29,776,000 $ 26,444,000 $ 21,009,000 Total comprehensive income (loss) $ 34,068,000 $ (11,912,000 ) $ 17,864,000 CONDENSED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2023, 2022 2021 2023 2022 2021 Cash flows from operating activities: Net income $ 29,776,000 $ 26,444,000 $ 21,009,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed income of subsidiary (21,746,000 ) (23,039,000 ) (13,442,000 ) Stock-based compensation expense 78,000 78,000 52,000 Decrease (increase) in other assets 554,000 (88,000 ) (14,000 ) (Decrease) increase in other liabilities (185,000 ) (65,000 ) 596,000 Net cash provided by operating activities 8,477,000 3,330,000 8,201,000 Cash flows from investing activities: Cash paid in acquisition - - (4,738,000 ) Cash flows from financing activities: Cash dividends paid on common stock (5,862,000 ) (3,737,000 ) (3,081,000 ) Redemption of Trust Preferred Securities (10,310,000 ) - - Increase in other borrowings 10,000,000 - - Proceeds from exercise of stock options 339,000 309,000 265,000 Net cash used in financing activities (5,833,000 ) (3,428,000 ) (2,816,000 ) Increase (decrease) in cash and cash equivalents 2,644,000 (98,000 ) 647,000 Cash and cash equivalents at beginning of year 964,000 1,062,000 415,000 Cash and cash equivalents at end of year $ 3,608,000 $ 964,000 $ 1,062,000

Note 20 - Subsequent Events

Note 20 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	20. SUBSEQUENT EVENTS On January 19, 2024, two Eleven One Sale Agreement provides for the sale to Mountainseed of up to nine second three September 16, 2024. Under the Sale Agreements, the parties have agreed, concurrently with the closing of the sale of the Properties, to enter into triple net lease agreements (the “Lease Agreements”) pursuant to which the Bank will lease each of the Properties sold. Each Lease Agreement will have an initial term of fifteen one two two The branch portion of the sale was completed on February 14, 2024.

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. Not
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
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 December 31, 2022. December 31, 2022. March 2023 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.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior years’ balances to conform to the classifications used in 2023 no
Segment Reporting, Policy [Policy Text Block]	Segment 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 No 10
Use of Estimates, Policy [Policy Text Block]	Use of Estimates To prepare financial statements in conformity with accounting principles generally accepted in the United States of America management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. The allowance for credit losses, loan servicing rights, deferred tax assets, and fair values of financial instruments are particularly subject to change.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and due from banks and Federal funds sold are considered to be cash equivalents. Generally, Federal funds are sold for one December 31, 2023 $7.1 m
Investment, Policy [Policy Text Block]	Investment Securities Investments are classified into one ● Available-for-sale securities reported at fair value, with unrealized gains and losses excluded from earnings and reported, net of taxes, as accumulated other comprehensive income (loss) within shareholders' equity. ● Held-to-maturity securities, which management has the positive intent and ability to hold, reported at amortized cost, adjusted for the accretion of discounts and amortization of premiums. As of December 31, 2023 2022 not ● Trading, trading securities are bought and held principally for the purpose of selling in the near term and changes in the value of these securities are recorded through earnings. As of December 31, 2023 2022 not Management determines the appropriate classification of its investments at the time of purchase and may Sale of securities are computed on the specific identification method. Interest earned on investment securities is reported in interest income, net of applicable adjustments for accretion of discounts and amortization of premiums accounted for by the level yield method with no The Company evaluates available for sale debt securities in an unrealized loss position to determine whether the decline in the fair value below the amortized cost basis (impairment) is due to credit-related factors or noncredit-related factors. Any impairment that is not may not December 31, 2023, 2022 2021.
Investment in Federal Home Loan Bank Stock, Policy [Policy Text Block]	Federal Home Loan Bank Stock As a member of the Federal Home Loan Bank (FHLB) System, the Bank is required to maintain an investment in the capital stock of the FHLB. The investment is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2023 December 31, 2022
Federal Reserve Bank Stock [Policy Text Block]	Federal Reserve Bank (FRB) Stock The Bank is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. At December 31, 2023 December 31, 2022
Financing Receivable, Held-for-Sale [Policy Text Block]	Loans Held for Sale, Loan Sales and Servicing 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 December 31, 2023, December 31, 2022, may SBA Government guaranteed loans with unpaid balances of $113,176,000 133,927,000 December 31, 2023 2022 The Company accounts for the transfer and servicing of financial assets based on the fair value of financial and servicing assets it controls and liabilities it has assumed, derecognizes financial assets when control has been surrendered, and derecognizes liabilities when extinguished. Servicing rights acquired through 1 2 no may The Company's investment in the loan is allocated between the retained portion of the loan and the sold portion of the loan based on their fair values on the date the loan is sold. The gain on the sold portion of the loan is recognized as income at the time of sale. The carrying value of the retained portion of the loan is discounted based on the estimated value of a comparable non-guaranteed loan.
Financing Receivable, Held-for-Investment [Policy Text Block]	Loans Loans that management has the intent and ability to hold for foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of purchase premiums or discounts, deferred loan fees and costs, and an allowance for credit losses. Loans, if any, that are transferred from loans held for sale are carried at the lower of principal balance or market value at the date of transfer, adjusted for accretion of discounts. Interest is accrued daily based upon outstanding loan balances. 90 not first Loan origination fees, commitment fees, direct loan origination costs and purchased premiums and discounts on loans are deferred and recognized as an adjustment of yield, to be amortized to interest income over the contractual term of the loan. The unamortized balance of deferred fees and costs is reported as a component of net loans.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Credit Losses To estimate expected losses the Company generally utilizes historical loss trends and the remaining contractual lives of the loan portfolios to determine estimated credit losses through a reasonable and supportable forecast period. Individual loan credit quality indicators including loan grade and borrower repayment performance have been statistically correlated with historical credit losses and various economic metrics, including California unemployment rates, California Housing Prices and California gross domestic product. Model forecasts may January 1, 2023, 326, December 31, 2023, four December 31, 2023, In determining the allowance for credit losses, accruing loans with similar risk characteristics are generally evaluated collectively. The Company's policy is that loans designated as nonaccrual no December 31, 2023, The implementation of CECL also impacted the Company's ACL on unfunded loan commitments, as the ACL now represents expected credit losses over the contractual life of commitments not 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 For other loans, which are primarily consumer loans and automobile loans the Company evaluates credit quality based on the aging status of the loan and by payment activity. The Company has identified the following portfolio segments to evaluate and measure the allowance for credit loss: Commercial – Agricultural – two Real Estate – Residential and Home Equity Lines of Credit – may Real Estate – Commercial – may Real Estate – Construction and Land Development – Automobile – may may Other – Although management believes the allowance to be adequate, ultimate losses may may
Financing Receivable, Held-for-Investment, Foreclosed Asset [Policy Text Block]	Other Real Estate Owned Other real estate owned relates to real estate acquired in full or partial settlement of loan obligations. At December 31, 2023 one December 31, 2022. There was one December 31, 2023 one December 31, 2022 December 31, 2023, 2022 2021 December 31, 2023, 2022 2021 The following table provides a summary of the change in the OREO balance for the years ended December 31, 2023 2022 Year Ended December 31, 2023 2022 Beginning balance $ - $ 487,000 Additions 440,000 - Dispositions (83,000 ) (487,000 ) Write-downs - - Ending balance $ 357,000 $ -
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Goodwill and Intangible Assets Intangible assets consist of core deposit intangibles related to the acquisition of Feather River Bancorp branch acquisitions and are amortized on an accelerated basis method over ten no Aggregate amortization expense was $237,000, $284,000, and $246,000 for 2023, 2022 2021 . The gross carrying amount of intangible assets and accumulated amortization was: 2023 2022 Gross Carrying Accumulated Gross Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 2,263,000 $ 1,271,000 $ 2,263,000 $ 1,034,000 Estimated amortization expense for each of the next five Goodwill totaling $5,502,000 was recorded on July 1, 2021, not not December 31, 2023, 2022 2021.
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is determined using the straight-line method over the estimated useful lives of the related assets. The useful lives of premises are estimated to be twenty thirty two ten may not
Bank Owned Life Insurance, policy [Policy Text Block]	Bank Owned Life Insurance The Company has purchased life insurance policies on certain key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
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 our revenue-generating transactions are not 606, not 606
Income Tax, Policy [Policy Text Block]	Low Income Housing Tax Credits The Company accounts for low-income housing tax credits and the related qualified affordable housing projects using the proportional amortization method. Under the proportional amortization method, the Company amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense (benefit). Upon entering into a qualified affordable housing project, the Company records, in other liabilities, the entire amount that it has agreed to invest in the project, and an equal amount, in other assets, representing its investment in the project. As the Company disburses cash to satisfy its investment obligation, other liabilities are reduced. Over time, as the tax credits and other tax benefits of the project are realized by the Company, the investment recorded in other assets is reduced using the proportional amortization method. Income Taxes 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
Income Tax Uncertainties, Policy [Policy Text Block]	Accounting for Uncertainty in Income Taxes 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 income statement. There have been no December 31, 2023 2022
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share Basic earnings per share (EPS), which excludes dilution, is computed by dividing income available to common stockholders (net income plus discount on redemption of preferred stock less preferred dividends and accretion) by the weighted-average number of common shares outstanding for the period. Diluted EPS 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 EPS.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Comprehensive income consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale and unrealized gains on cash flow hedges which are also recognized as separate components of equity. The amount reclassified out of other accumulated comprehensive income relating to realized losses on securities available for sale was $0, $0 and $209,000 for 2023, 2022 2021 2023
Dividends, policy [Policy Text Block]	Dividend Restrictions Banking regulations require maintaining certain capital levels and may
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation Compensation expense related to the Company’s Stock based compensation plans, net of related tax benefit, recorded in 2023, 2022 2021 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. During 2022 2022 one 2023 2022 2023. 2022 Expected life of stock options (in years) 6.1 Risk free interest rate 2.96 % Annualized Volatility 31.8 % Dividend yields 2.06 % Weighted-average fair value of options granted during the year $ 8.85 No December 31, 2023.
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Standards Adopted in 2023 On January 1, 2023, 2016 03 Financial Instruments Credit Losses (Topic 326 not 326 The Company adopted ASC 326 January 1, 2023 326 326 310 30. not On January 1, 2023, 2020 04 Reference Rate Reform (Topic 848 no not 2020 04 December 2022, 2022 06, 848 848. 2022 06 2020 04 December 2024. not On January 1, 2023, 2022 02 Credit Losses (Topic 326 not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Other Real Estate Foreclosed [Table Text Block]	Year Ended December 31, 2023 2022 Beginning balance $ - $ 487,000 Additions 440,000 - Dispositions (83,000 ) (487,000 ) Write-downs - - Ending balance $ 357,000 $ -
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2023 2022 Gross Carrying Accumulated Gross Carrying Accumulated Amount Amortization Amount Amortization Core deposit intangibles $ 2,263,000 $ 1,271,000 $ 2,263,000 $ 1,034,000
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2022 Expected life of stock options (in years) 6.1 Risk free interest rate 2.96 % Annualized Volatility 31.8 % Dividend yields 2.06 % Weighted-average fair value of options granted during the year $ 8.85

Note 3 - Fair Value Measureme_2

Note 3 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at December 31, 2023 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 85,655,000 $ 85,655,000 $ 85,655,000 Investment securities 489,181,000 $ 489,181,000 489,181,000 Loans, net 948,604,000 $ 923,500,000 923,500,000 FHLB stock 6,234,000 N/A FRB Stock 1,371,000 N/A Accrued interest receivable 8,227,000 30,000 2,739,000 5,458,000 8,227,000 Financial liabilities: Deposits 1,333,655,000 1,242,003,000 92,311,000 1,334,314,000 Repurchase agreements 23,054,000 23,054,000 23,054,000 Borrowings 90,000,000 86,100,000 86,100,000 Accrued interest payable 1,251,000 23,000 914,000 314,000 1,251,000 Fair Value Measurements at December 31, 2022 Using: Total Fair Carrying Value Level 1 Level 2 Level 3 Value Financial assets: Cash and cash equivalents $ 183,426,000 $ 183,426,000 $ 183,426,000 Investment securities 444,703,000 $ 444,703,000 444,703,000 Interest rate swaps 2,002,000 2,002,000 2,002,000 Loan, held for sale 2,301,000 2,301,000 2,301,000 Loans, net 903,968,000 $ 884,814,000 884,814,000 FHLB stock 4,964,000 N/A FRB Stock 1,364,000 N/A Accrued interest receivable 7,433,000 63,000 2,309,000 5,061,000 7,433,000 Financial liabilities: Deposits 1,457,809,000 1,408,623,000 49,627,000 1,458,250,000 Repurchase agreements 18,624,000 18,624,000 18,624,000 Junior subordinated deferrable interest debentures 10,310,000 7,770,000 7,770,000 Accrued interest payable 81,000 16,000 40,000 25,000 81,000
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at December 31, 2023 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Treasury securities $ 6,880,000 $ - $ 6,880,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 235,931,000 - 235,931,000 - U.S. Government agencies collateralized by mortgage obligations-commercial 115,952,000 - 115,952,000 - Obligations of states and political subdivisions 130,418,000 - 130,418,000 - $ 489,181,000 $ - $ 489,181,000 $ - Fair Value Measurements at December 31, 2022 Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Fair Assets Inputs Inputs Value (Level 1) (Level 2) (Level 3) Assets: U.S. Treasury securities $ 9,707,000 $ - $ 9,707,000 $ - U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 214,408,000 - 214,408,000 - U.S. Government agencies collateralized by mortgage obligations-commercial 99,581,000 - 99,581,000 - Obligations of states and political subdivisions 121,007,000 - 121,007,000 - Interest rate swaps 2,002,000 - 2,002,000 - $ 446,705,000 $ - $ 446,705,000 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at December 31, 2023 Using: Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Total Assets Inputs Inputs Total Fair Value (Level 1) (Level 2) (Level 3) Losses Assets: Collateral-dependent loans Commercial $ 27 $ - $ - $ 27 $ 28 Other Real Estate: RE – Residential $ 357 $ - $ - $ 357 $ -
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Range Range Fair Value Fair Value Valuation (Weighted Average) (Weighted Average) Description 12/31/2023 12/31/2022 Technique Significant Unobservable Input 12/31/2023 12/31/2022 Collateral-dependent loans Commercial $27 - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 48 % Other Real Estate: RE – Residential $357 - Third Party appraisals Management Adjustments to Reflect Current Conditions and Selling Costs 11 %

Note 4 - Investment Securitie_2

Note 4 - Investment Securities Available for Sale (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	Available-for-Sale 2023 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Treasury securities $ 6,978,000 $ - $ (98,000 ) $ 6,880,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 256,694,000 351,000 (21,114,000 ) 235,931,000 U.S. Government agencies collateralized by mortgage obligations-commercial 129,321,000 465,000 (13,834,000 ) 115,952,000 Obligations of states and political subdivisions 142,276,000 1,067,000 (12,925,000 ) 130,418,000 $ 535,269,000 $ 1,883,000 $ (47,971,000 ) $ 489,181,000 Available-for-Sale 2022 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses Value Debt securities: U.S. Treasury securities $ 9,950,000 $ - $ (243,000 ) $ 9,707,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 238,253,000 214,000 (24,059,000 ) 214,408,000 U.S. Government agencies collateralized by mortgage obligations-commercial 112,142,000 143,000 (12,704,000 ) 99,581,000 Obligations of states and political subdivisions 138,541,000 243,000 (17,777,000 ) 121,007,000 $ 498,886,000 $ 600,000 $ (54,783,000 ) $ 444,703,000
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [Table Text Block]	December 31, 2023 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. Treasury securities $ - $ - $ 6,880,000 $ 98,000 $ 6,880,000 $ 98,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 43,924,000 279,000 160,383,000 20,835,000 204,307,000 21,114,000 U.S. Government agencies collateralized by mortgage obligations-commercial 16,533,000 295,000 71,782,000 13,539,000 88,315,000 13,834,000 Obligations of states and political subdivisions 9,306,000 151,000 82,764,000 12,774,000 92,070,000 12,925,000 $ 69,763,000 $ 725,000 $ 321,809,000 $ 47,246,000 $ 391,572,000 $ 47,971,000 December 31, 2022 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. Treasury securities $ 9,707,000 $ 243,000 $ - $ - $ 9,707,000 $ 243,000 U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 140,117,000 12,070,000 54,017,000 11,989,000 194,134,000 24,059,000 U.S. Government agencies collateralized by mortgage obligations-commercial 42,799,000 2,845,000 42,363,000 9,859,000 85,162,000 12,704,000 Obligations of states and political subdivisions 89,092,000 11,421,000 16,768,000 6,356,000 105,860,000 17,777,000 $ 281,715,000 $ 26,579,000 $ 113,148,000 $ 28,204,000 $ 394,863,000 $ 54,783,000
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Estimated Fair Cost Value Under one year $ 8,721,000 $ 8,620,000 After one year through five years 5,448,000 5,390,000 After five years through ten years 14,525,000 14,091,000 After ten years 120,560,000 109,197,000 Investment securities not due at a single maturity date: U.S. Government-sponsored agencies collateralized by mortgage obligations-residential 256,694,000 235,931,000 U.S. Government agencies collateralized by mortgage obligations-commercial 129,321,000 115,952,000 $ 535,269,000 $ 489,181,000

Note 5 - Loans and the Allowa_2

Note 5 - Loans and the Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2023 2022 Commercial $ 74,271,000 $ 76,680,000 Agricultural 129,389,000 122,873,000 Real estate – residential 11,914,000 15,324,000 Real estate – commercial 544,339,000 516,107,000 Real estate – construction & land development 57,717,000 43,420,000 Equity lines of credit 37,871,000 35,891,000 Auto 98,132,000 96,750,000 Other 4,931,000 4,904,000 Subtotal 958,564,000 911,949,000 Deferred loan costs, net 2,907,000 2,736,000 Loans, amortized cost basis 961,471,000 914,685,000 Allowance for credit losses (12,867,000 ) (10,717,000 ) Loans, net $ 948,604,000 $ 903,968,000
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Year Ended December 31, 2023 2022 Balance, beginning of year $ 10,717,000 $ 10,352,000 Cumulative change from adoption of ASU 2016-13 529,000 - Provision charged to operations 2,575,000 1,300,000 Losses charged to allowance (1,802,000 ) (1,461,000 ) Recoveries 848,000 526,000 Balance, end of year $ 12,867,000 $ 10,717,000
Financing Receivable Credit Quality Indicators [Table Text Block]	Term Loans - Amortized Cost Basis by Origination Year and Risk Grades - As of December 31, 2023 (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Book Amortized Cost Basis Revolving Loans Converted to Term Amortized Cost Basis Total - Amortized Cost Basis Commercial Pass $ 15,549 $ 18,995 $ 11,603 $ 3,472 $ 4,291 $ 5,165 $ 13,079 $ - $ 72,154 Special Mention - - 302 - 31 68 170 - 571 Substandard - 1,532 289 340 - 24 23 - 2,208 Total Commercial loans $ 15,549 $ 20,527 $ 12,194 $ 3,812 $ 4,322 $ 5,257 $ 13,272 $ - $ 74,933 Current period gross charge-offs $ - $ 34 $ 40 $ 14 $ - $ 10 $ 25 $ - $ 123 Agricultural Pass $ 12,028 $ 17,382 $ 13,182 $ 15,550 $ 11,495 $ 20,704 $ 18,925 $ - $ 109,266 Special Mention 1,852 813 97 1,017 16 817 621 - 5,233 Substandard 6,226 6,878 1,075 - 752 248 - - 15,179 Total Agricultural $ 20,106 $ 25,073 $ 14,354 $ 16,567 $ 12,263 $ 21,769 $ 19,546 $ - $ 129,678 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Real Estate - Residential Pass $ 1,127 $ - $ 2,143 $ 2,447 $ 524 $ 4,676 $ 201 $ - $ 11,118 Substandard - - - - 59 765 - - 824 Total Real Estate - Residential $ 1,127 $ - $ 2,143 $ 2,447 $ 583 $ 5,441 $ 201 $ - $ 11,942 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Real Estate -Commercial Pass $ 74,595 $ 115,890 $ 90,436 $ 76,401 $ 40,256 $ 133,958 $ 6,246 $ - $ 537,782 Special Mention - - - 199 - 3,316 - - 3,515 Substandard - 12 - 281 353 2,271 - - 2,917 Total Real Estate -Commercial $ 74,595 $ 115,902 $ 90,436 $ 76,881 $ 40,609 $ 139,545 $ 6,246 $ - $ 544,214 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Real Estate -Construction Pass $ 18,878 $ 30,825 $ 3,717 $ 1,672 $ 619 $ 281 $ 1,368 $ - $ 57,360 Total Real Estate -Construction $ 18,878 $ 30,825 $ 3,717 $ 1,672 $ 619 $ 281 $ 1,368 $ - $ 57,360 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Equity LOC Pass $ - $ - $ - $ - $ - $ 35,122 $ 3,018 $ 38,140 Substandard - - - - - 319 254 573 Total Equity LOC $ - $ - $ - $ - $ - $ - $ 35,441 $ 3,272 $ 38,713 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Pass $ 122,177 $ 183,092 $ 121,081 $ 99,542 $ 57,185 $ 164,784 $ 74,941 $ 3,018 $ 825,820 Special Mention 1,852 813 399 1,216 47 4,201 791 - 9,319 Substandard 6,226 8,422 1,364 621 1,164 3,308 342 254 21,701 Total $ 130,255 $ 192,327 $ 122,844 $ 101,379 $ 58,396 $ 172,293 $ 76,074 $ 3,272 $ 856,840 Current period gross charge-offs $ - $ 34 $ 40 $ 14 $ - $ 10 $ 25 $ - $ 123 Auto Performing $ 31,880 $ 31,913 $ 16,246 $ 8,554 $ 6,329 $ 3,689 $ - $ - $ 98,611 Non-performing 167 228 179 210 228 37 - - 1,049 Total Auto $ 32,047 $ 32,141 $ 16,425 $ 8,764 $ 6,557 $ 3,726 $ - $ - $ 99,660 Current period gross charge-offs $ - $ 367 $ 569 $ 237 $ 255 $ 122 $ - $ - $ 1,550 Other Performing $ 2,411 $ 1,354 $ 719 $ 252 $ 57 $ 15 $ 159 $ - $ 4,967 Non-performing - 4 - - - - - - 4 Total Other $ 2,411 $ 1,358 $ 719 $ 252 $ 57 $ 15 $ 159 $ - $ 4,971 Current period gross charge-offs $ - $ 70 $ 33 $ 9 $ 12 $ 3 $ 2 $ - $ 129 Total Performing $ 34,291 $ 33,267 $ 16,965 $ 8,806 $ 6,386 $ 3,704 $ 159 $ - $ 103,578 Non-performing 167 232 179 210 228 37 - - 1,053 Total $ 34,458 $ 33,499 $ 17,144 $ 9,016 $ 6,614 $ 3,741 $ 159 $ - $ 104,631 Total Loans $ 164,713 $ 225,826 $ 139,988 $ 110,395 $ 65,010 $ 176,034 $ 76,233 $ 3,272 $ 961,471 Total gross charge-offs $ - $ 471 $ 642 $ 260 $ 267 $ 135 $ 27 $ - $ 1,802 December 31, 2022 Commercial Credit Exposure Credit Risk Profile by Internally Assigned Grade Real Real Real Estate- Estate- Estate- Equity Commercial Agricultural Residential Commercial Construction LOC Total Grade: Pass $ 68,577 $ 111,276 $ 14,932 $ 510,504 $ 43,337 $ 35,475 $ 784,101 Special Mention 8,047 10,651 161 3,934 - - 22,793 Substandard 56 946 231 1,669 83 416 3,401 Doubtful - - - - - - - Total $ 76,680 $ 122,873 $ 15,324 $ 516,107 $ 43,420 $ 35,891 $ 810,295
Financing Receivable, Balance of Nonaccrual Loans by Loan Category [Table Text Block]	Non Performing Loans December 31, 2023 December 31, 2022 (in thousands) Nonaccrual with no allowance for credit losses Total nonaccrual Past due 90 days or more and still accruing Nonaccrual with no allowance for credit losses Total nonaccrual Past due 90 days or more and still accruing Commercial $ 75 $ 132 $ - $ - $ - $ - Agricultural 2,066 2,066 - - - - Real estate – residential 223 223 - 211 211 - Real estate – commercial 774 774 - 9 9 - Real estate – construction & land development - - - 83 83 - Equity lines of credit 572 572 - 417 417 - Auto 1,049 1,049 - 452 452 - Other 4 4 - - - - Total Gross Loans $ 4,763 $ 4,820 $ - $ 1,172 $ 1,172 $ -
Financing Receivable, Collateral Dependent Loans [Table Text Block]	Commercial -1st SFR-1st SFR-2nd Auto Auto Equipment Crops Deed Deed Deed Inventory New Used Total Commercial $ 64 $ - $ - $ - $ - $ 45 $ - $ - $ 109 Agricultural - 2,066 - - - - - - 2,066 Real estate – residential - - - 223 - - - - 223 Real estate – commercial - - 279 454 41 - - - 774 Real estate - construction & land - - - - - - - - - Equity Lines of Credit - - - 208 365 - - - 573 Auto - - - - - - 755 294 1,049 Other - - - - - - - - - Total $ 64 $ 2,066 $ 279 $ 885 $ 406 $ 45 $ 755 $ 294 $ 4,794
Financing Receivable, Modified [Table Text Block]	Term Extension (in thousands) Amortized Cost Basis Total Class of Financing Receivable Commercial $ 1,531 2.04 % Agricultural 5,715 4.41 % Real Estate - Residential 0.00 % Real Estate - Commercial 0.00 % Real Estate - Construction 0.00 % Equity LOC 0.00 % Auto 0.00 % Other 0.00 % Total $ 7,246 0.75 %
Financing Receivable, Modified, Financial Effect [Table Text Block]	Weighted-Average Term Extension (in months) Commercial 6 Agricultural 9 Real Estate - Residential Real Estate - Commercial Real Estate - Construction Equity LOC Auto Other Total 8.4
Financing Receivable, Past Due [Table Text Block]	Total December 31, 2023 90 Days Past Due 30-59 Days 60-89 Days and Still and Past Due Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 21 $ 254 $ - $ 132 $ 407 $ 74,526 $ 74,933 Agricultural 82 - - 2,066 2,148 127,530 129,678 Real estate – residential 348 423 - 223 994 10,948 11,942 Real estate – commercial 587 - - 774 1,361 542,853 544,214 Real estate - construction & land - - - - - 57,360 57,360 Equity Lines of Credit 473 53 - 572 1,098 37,615 38,713 Auto 1,729 405 - 1,049 3,183 96,477 99,660 Other 19 3 - 4 26 4,945 4,971 Total $ 3,259 $ 1,138 $ - $ 4,820 $ 9,217 $ 952,254 $ 961,471 Total December 31, 2022 90 Days Past Due 30-89 Days 60-89 Days and Still and Past Due Past Due Accruing Nonaccrual Nonaccrual Current Total Commercial $ 750 $ 195 $ - $ - $ 945 $ 75,735 $ 76,680 Agricultural 877 - - - 877 121,996 122,873 Real estate – residential 437 - - 211 648 14,676 15,324 Real estate - commercial 3,255 - - 9 3,264 512,843 516,107 Real estate - construction & land - - - 83 83 43,337 43,420 Equity Lines of Credit 665 53 - 417 1,135 34,756 35,891 Auto 1,862 693 - 452 3,007 93,743 96,750 Other 1 14 - - 15 4,889 4,904 Total $ 7,847 $ 955 $ - $ 1,172 $ 9,974 $ 901,975 $ 911,949
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	Commercial Agricultural Real Estate Residential Real Estate Commercial Real Estate Construction Equity LOC Auto Other Total Year ended 12/31/23: Allowance for credit losses Beginning balance $ 892 $ 1,086 $ 138 $ 4,980 $ 1,500 $ 687 $ 1,289 $ 145 $ 10,717 Impact of CECL Adoption 354 148 2 1,488 (951 ) (421 ) 9 (100 ) 529 Charge-offs (123 ) - - - - - (1,550 ) (129 ) (1,802 ) Recoveries 44 - 3 1 - - 746 54 848 Provision (33 ) 504 (6 ) 209 248 173 1,371 109 2,575 Ending balance $ 1,134 $ 1,738 $ 137 $ 6,678 $ 797 $ 439 $ 1,865 $ 79 $ 12,867 Year ended 12/31/22: Allowance for credit losses Beginning balance $ 1,074 $ 791 $ 168 $ 4,549 $ 1,325 $ 426 $ 1,911 $ 108 $ 10,352 Charge-offs (207 ) - - (19 ) - - (1,195 ) (40 ) (1,461 ) Recoveries 27 - 3 2 - - 482 12 526 Provision (2 ) 295 (33 ) 448 175 261 91 65 1,300 Ending balance $ 892 $ 1,086 $ 138 $ 4,980 $ 1,500 $ 687 $ 1,289 $ 145 $ 10,717 Year ended 12/31/21: Allowance for credit losses Beginning balance $ 950 $ 757 $ 164 $ 5,089 $ 554 $ 499 $ 1,768 $ 121 $ 9,902 Charge-offs (188 ) - - - - - (703 ) (47 ) (938 ) Recoveries 72 - 3 8 - 4 136 40 263 Provision 240 34 1 (548 ) 771 (77 ) 710 (6 ) 1,125 Ending balance $ 1,074 $ 791 $ 168 $ 4,549 $ 1,325 $ 426 $ 1,911 $ 108 $ 10,352 December 31, 2022: Allowance for credit losses Ending balance: individually evaluated for impairment $ - $ - $ 20 $ - $ - $ - $ - $ - $ 20 Ending balance: collectively evaluated for impairment 892 1,086 118 4,980 1,500 687 1,289 145 10,697 Ending balance $ 892 $ 1,086 $ 138 $ 4,980 $ 1,500 $ 687 $ 1,289 $ 145 $ 10,717 Loans Ending balance: individually evaluated for impairment $ - $ 232 $ 678 $ - $ 94 $ 244 $ - $ - $ 1,248 Ending balance: collectively evaluated for impairment 76,680 122,641 14,646 516,107 43,326 35,647 96,750 4,904 910,701 Ending balance $ 76,680 $ 122,873 $ 15,324 $ 516,107 $ 43,420 $ 35,891 $ 96,750 $ 4,904 $ 911,949
Impaired Financing Receivables [Table Text Block]	Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2022: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 232 232 - 235 17 Real estate – residential 509 541 - 514 29 Real estate – commercial - - - - - Real estate – construction & land 94 94 - 98 6 Equity Lines of Credit 244 301 - 254 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 169 169 20 170 7 Real estate – commercial - - - - - Real estate – construction & land - - - - - Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 232 232 - 235 17 Real estate – residential 678 710 20 684 36 Real estate – commercial - - - - - Real estate – construction & land 94 94 - 98 6 Equity Lines of Credit 244 301 - 254 - Auto - - - - - Other - - - - - Total $ 1,248 $ 1,337 $ 20 $ 1,271 $ 59 Unpaid Average Interest Recorded Principal Related Recorded Income As of December 31, 2021: Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural 238 238 - 241 18 Real estate – residential 386 399 - 387 29 Real estate – commercial 3,697 3,834 - 2,188 - Real estate – construction & land - - - - - Equity Lines of Credit 263 304 - 275 - Auto - - - - - Other - - - - - With an allowance recorded: Commercial $ - $ - $ - $ - $ - Agricultural - - - - - Real estate – residential 171 171 23 173 7 Real estate – commercial - - - - - Real estate – construction & land 102 102 5 105 6 Equity Lines of Credit - - - - - Auto - - - - - Other - - - - - Total: Commercial $ - $ - $ - $ - $ - Agricultural 238 238 - 241 18 Real estate – residential 557 570 23 560 36 Real estate – commercial 3,697 3,834 - 2,188 - Real estate – construction & land 102 102 5 105 6 Equity Lines of Credit 263 304 - 275 - Auto - - - - - Other - - - - - Total $ 4,857 $ 5,048 $ 28 $ 3,369 $ 60
Consumer Portfolio Segment [Member]
Notes Tables
Financing Receivable Credit Quality Indicators [Table Text Block]	Consumer Credit Exposure Credit Risk Profile Based on Payment Activity December 31, 2022 Auto Other Total Grade: Performing $ 96,298 $ 4,904 $ 101,202 Non-performing 452 0 452 Total $ 96,750 $ 4,904 $ 101,654

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2023 2022 Land $ 4,570,000 $ 4,570,000 Premises 23,359,000 21,474,000 Furniture, equipment and leasehold improvements 7,630,000 7,873,000 Total 35,559,000 33,917,000 Less accumulated depreciation and amortization (16,611,000 ) (15,817,000 ) Premises and equipment, net $ 18,948,000 $ 18,100,000

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule Of Interest Bearing Deposits [Table Text Block]	December 31, 2023 2022 Money market $ 214,185,000 $ 237,924,000 Savings 335,050,000 404,150,000 Time, $250,000 or more 37,607,000 10,802,000 Other Time 54,045,000 38,384,000 Interest-bearing deposits $ 640,887,000 $ 691,260,000
Schedule of Maturities of Time Deposits [Table Text Block]	Year Ending December 31, 2024 $ 84,750,000 2025 5,015,000 2026 1,181,000 2027 514,000 2028 152,000 thereafter 40,000 $ 91,652,000

Note 8 - Securities Sold Unde_2

Note 8 - Securities Sold Under Agreements to Repurchase (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Securities Financing Transactions [Table Text Block]	2023 2022 Average daily balance during the year $ 18,572,000 $ 12,325,000 Average interest rate during the year 0.15 % 0.04 % Maximum month-end balance during the year $ 23,054,000 $ 18,624,000 Weighted average interest rate at year-end 0.20 % 0.05 %

Note 11 - Derivatives (Tables)

Note 11 - Derivatives (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Derivative Instruments [Table Text Block]	2022 Notional amounts $ 10,000,000 Weighted average pay rates 3.38 % Weighted average remaining maturity (in years) 7.5 Unrealized gains $ 2,002,000

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Maturities of Lease Liabilities Year ended December 31, 2024 $ 481,000 Year ended December 31, 2025 385,000 Year ended December 31, 2026 263,000 Year ended December 31, 2027 232,000 Year ended December 31, 2028 146,000 Thereafter 2,684,000 4,191,000 Less: Present value discount (1,190,000 ) Lease Liability December 31, 2023 $ 3,001,000
Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]	December 31, 2023 2022 Commitments to extend credit $ 174,621 $ 178,729 Letters of credit $ 108 $ -

Note 13 - Shareholders' Equity

Note 13 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Year Ended December 31, (In thousands, except per share data) 2023 2022 2021 Net Income: Net income $ 29,776 $ 26,444 $ 21,009 Earnings Per Share: Basic earnings per share $ 5.08 $ 4.53 $ 3.82 Diluted earnings per share $ 5.02 $ 4.47 $ 3.76 Weighted Average Number of Shares Outstanding: Basic shares 5,863 5,840 5,502 Diluted shares 5,934 5,912 5,583
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Weighted Remaining Average Contractual Exercise Term in Intrinsic Shares Price Years Value Options outstanding at January 1, 2021 272,085 $ 18.25 Options cancelled (8,000 ) $ 21.75 Options exercised (40,468 ) $ 9.48 Options outstanding at December 31, 2021 223,617 $ 19.71 Options exercised (33,700 ) $ 11.66 Options outstanding at December 31, 2022 189,917 $ 21.14 Options exercised (24,400 ) $ 18.59 Options outstanding at December 31, 2023 165,517 $ 21.52 3.0 $ 3,282,202 Options exercisable at December 31, 2023 164,267 $ 21.48 3.0 $ 3,263,985 Expected to vest after December 31, 2023 1,250 $ 26.42 4.0 $ 18,663 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term in Years Intrinsic Value Options outstanding at January 1, 2022 - - Options granted 117,200 $ 31.00 Options outstanding at December 31, 2022 117,200 $ 31.00 9.3 Options cancelled (10,400 ) $ 31.00 Options exercised (1,300 ) $ 31.00 Options outstanding at December 31, 2023 105,500 $ 31.00 8.3 $ 1,091,925 Options exercisable at December 31, 2023 23,100 $ 31.00 8.3 $ 239,085 Expected to vest after December 31, 2023 72,900 $ 31.00 8.3 $ 754,515
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Minimum Amount of Capital Required To be Well-Capitalized For Capital Under Prompt Actual Adequacy Purposes (1) Corrective Provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2023 Common Equity Tier 1 Ratio $ 179,194 15.7 % $ 51,294 4.5 % $ 74,092 6.5 % Tier 1 Leverage Ratio 179,194 10.8 % 66,348 4.0 % 82,935 5.0 % Tier 1 Risk-Based Capital Ratio 179,194 15.7 % 68,392 6.0 % 91,190 8.0 % Total Risk-Based Capital Ratio 192,860 16.9 % 91,190 8.0 % 113,987 10.0 % December 31, 2022 Common Equity Tier 1 Ratio $ 157,361 14.7 % $ 48,218 4.5 % $ 69,648 6.5 % Tier 1 Leverage Ratio 157,361 9.2 % 68,078 4.0 % 85,098 5.0 % Tier 1 Risk-Based Capital Ratio 157,361 14.7 % 64,291 6.0 % 85,721 8.0 % Total Risk-Based Capital Ratio 168,419 15.7 % 85,721 8.0 % 107,151 10.0 %

Note 14 - Other Expenses (Table

Note 14 - Other Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Other Operating Cost and Expense, by Component [Table Text Block]	Year Ended December 31, 2023 2022 2021 Outside service fees $ 4,496,000 $ 4,057,000 $ 3,753,000 Professional fees 1,258,000 1,282,000 1,311,000 Advertising and promotion 941,000 673,000 431,000 Telephone and data communications 806,000 770,000 746,000 Armored car and courier 767,000 675,000 498,000 Director compensation, education and retirement 763,000 606,000 498,000 Deposit insurance 737,000 528,000 455,000 Business development 615,000 506,000 343,000 Loan collection costs 423,000 274,000 284,000 Amortization of Core Deposit Intangible 237,000 284,000 246,000 Other operating expense 865,000 874,000 698,000 Other non-interest expense $ 11,908,000 $ 10,529,000 $ 9,263,000

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2023 Federal State Total Current $ 7,310,000 $ 3,827,000 $ 11,137,000 Deferred (582,000 ) (120,000 ) (702,000 ) Provision for income taxes $ 6,728,000 $ 3,707,000 $ 10,435,000 2022 Federal State Total Current $ 5,398,000 $ 2,794,000 $ 8,192,000 Deferred 686,000 347,000 1,033,000 Provision for income taxes $ 6,084,000 $ 3,141,000 $ 9,225,000 2021 Federal State Total Current $ 6,112,000 $ 2,669,000 $ 8,781,000 Deferred (964,000 ) (339,000 ) (1,303,000 ) Provision for income taxes $ 5,148,000 $ 2,330,000 $ 7,478,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2023 2022 Deferred tax assets: Allowance for credit losses $ 3,449,000 $ 3,014,000 Deferred compensation 1,127,000 1,078,000 State taxes 804,000 595,000 Premises and equipment 619,000 505,000 Unrealized loss on available-for-sale investment securities 13,625,000 16,017,000 Other 1,046,000 877,000 Total deferred tax assets 20,670,000 22,086,000 Deferred tax liabilities: Deferred loan costs (1,259,000 ) (1,155,000 ) Purchase accounting adjustments (306,000 ) (380,000 ) Unrealized gain on cash flow hedge - (592,000 ) Other (354,000 ) (342,000 ) Total deferred tax liabilities (1,919,000 ) (2,469,000 ) Net deferred tax assets $ 18,751,000 $ 19,617,000
Activity in Affordable Housing Program Obligation [Table Text Block]	December 31, 2023 December 31, 2022 Tax credits and other tax benefits - decrease in tax expense $ 142,691 $ 33,305 Amortizaton - increase in tax expense $ 93,012 $ 19,474
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2023 2022 2021 Federal income tax, at statutory rate 21.0 % 21.0 % 21.0 % State franchise tax, net of Federal tax effect 7.0 7.0 6.5 Interest on obligations of states and political subdivisions (1.8 ) (1.6 ) (1.2 ) Net increase in cash surrender value of bank owned life insurance (0.2 ) (0.2 ) (0.3 ) Other - (0.3 ) 0.2 Effective tax rate 26.0 % 25.9 % 26.2 %

Note 16 - Related Party Trans_2

Note 16 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Balance, January 1, 2023 $ 4,742,000 Disbursements 1,952,000 Amounts repaid (2,122,000 ) Other (46,000 ) Balance, December 31, 2023 $ 4,526,000 Undisbursed commitments to related parties, December 31, 2023 $ 220,000

Note 18 - Comprehensive Income

Note 18 - Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized Unrealized Other Accumulated Gains (Losses) Gain Comprehensive on AFS Securities Cash Flow Hedge Income (Loss), net of tax Beginning Balance, January 1, 2022 $ 1,666 $ 607 $ 1,600 Current year-to-date other comprehensive loss (55,849 ) 1,395 (38,356 ) Ending balance, December 31, 2022 $ (54,183 ) $ 2,002 $ (36,756 ) Current year-to-date other comprehensive income (loss) 8,095 (2,002 ) 4,292 Ending balance, December 31, 2023 $ (46,088 ) $ - $ (32,464 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Amounts Reclassified from Accumulated Other Comprehensive Loss Details about Accumulated Other Comprehensive (Loss) Components Year Ended December 31, 2023 Year Ended December 31, 2022 Affected Line Item on the Statement of Income Cash flow hedge Termination of cash flow hedge $ 1,707 $ - Non-Interest Income Tax effect (505 ) - Provision for income taxes Total reclassifications for the period $ 1,202 $ - Net income

Note 19 - Parent Only Condens_2

Note 19 - Parent Only Condensed Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	2023 2022 ASSETS Cash and cash equivalents $ 3,608,000 $ 964,000 Investment in bank subsidiary 153,636,000 126,498,000 Interest rate swaps - 2,002,000 Other assets 256,000 810,000 Total assets $ 157,500,000 $ 130,274,000 LIABILITIES AND SHAREHOLDERS' EQUITY Other liabilities $ 183,000 $ 960,000 Borrowings 10,000,000 - Junior subordinated deferrable interest debentures - 10,310,000 Total liabilities 10,183,000 11,270,000 Shareholders' equity: Common stock 28,033,000 27,372,000 Retained earnings 151,748,000 128,388,000 Accumulated other comprehensive income (32,464,000 ) (36,756,000 ) Total shareholders' equity 147,317,000 119,004,000 Total liabilities and shareholders' equity $ 157,500,000 $ 130,274,000
Condensed Income Statement [Table Text Block]	2023 2022 2021 Income: Dividends declared by bank subsidiary $ 7,500,000 $ 4,000,000 $ 8,035,000 Gain on termination of swaps 1,707,000 - - Earnings from investment in Plumas Statutory Trust I and II 5,000 14,000 9,000 Total income 9,212,000 4,014,000 8,044,000 Expenses: Interest on junior subordinated deferrable interest debentures 141,000 359,000 348,000 Interest on borrowings 369,000 - - Other expenses 523,000 556,000 399,000 Total expenses 1,033,000 915,000 747,000 Income before equity in undistributed income of subsidiary 8,179,000 3,099,000 7,297,000 Equity in undistributed income of subsidiary 21,746,000 23,039,000 13,442,000 Income before income taxes 29,925,000 26,138,000 20,739,000 Income tax (expense) benefit (149,000 ) 306,000 270,000 Net income $ 29,776,000 $ 26,444,000 $ 21,009,000 Total comprehensive income (loss) $ 34,068,000 $ (11,912,000 ) $ 17,864,000
Condensed Cash Flow Statement [Table Text Block]	2023 2022 2021 Cash flows from operating activities: Net income $ 29,776,000 $ 26,444,000 $ 21,009,000 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed income of subsidiary (21,746,000 ) (23,039,000 ) (13,442,000 ) Stock-based compensation expense 78,000 78,000 52,000 Decrease (increase) in other assets 554,000 (88,000 ) (14,000 ) (Decrease) increase in other liabilities (185,000 ) (65,000 ) 596,000 Net cash provided by operating activities 8,477,000 3,330,000 8,201,000 Cash flows from investing activities: Cash paid in acquisition - - (4,738,000 ) Cash flows from financing activities: Cash dividends paid on common stock (5,862,000 ) (3,737,000 ) (3,081,000 ) Redemption of Trust Preferred Securities (10,310,000 ) - - Increase in other borrowings 10,000,000 - - Proceeds from exercise of stock options 339,000 309,000 265,000 Net cash used in financing activities (5,833,000 ) (3,428,000 ) (2,816,000 ) Increase (decrease) in cash and cash equivalents 2,644,000 (98,000 ) 647,000 Cash and cash equivalents at beginning of year 964,000 1,062,000 415,000 Cash and cash equivalents at end of year $ 3,608,000 $ 964,000 $ 1,062,000

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)		12 Months Ended
	Jan. 01, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Jul. 01, 2021 USD ($)
Cash, Uninsured Amount		$ 7,100,000
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss		0	$ 0	$ 0
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss		0	0	0
Debt Securities, Trading			0	0
Debt Securities, Trading			0	0
Debt Securities, Available-for-Sale, Allowance for Credit Loss, Not to Sell before Recovery, Credit Loss, Previously Recorded, Expense (Reversal)		0	0	0
Debt Securities, Available-for-Sale, Allowance for Credit Loss, Not to Sell before Recovery, Credit Loss, Previously Recorded, Expense (Reversal)		0	0	0
Federal Home Loan Bank Stock		6,234,000	4,964,000
Federal Reserve Bank Stock		1,371,000	1,364,000
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance		0	2,301,000
Real Estate Acquired Through Foreclosure		$ 357,000	$ 0	487,000
Number of Mortgage Loans in Process of Foreclosure		1	1
Mortgage Loans in Process of Foreclosure, Amount		$ 122,000	$ 83,000
Proceeds from Sale of Other Real Estate		122,000	487,000	137,000
Gains (Losses) on Sales of Other Real Estate		39,000	(37,000)	(2,000)
Amortization of Intangible Assets		237,000	284,000	246,000
Finite-Lived Intangible Asset, Expected Amortization, Year One		201,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two		172,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three		153,000
Finite-Lived Intangible Asset, Expected Amortization, Year Four		138,000
Finite-Lived Intangible Asset, Expected Amortization, Year Five		120,000
Goodwill, Ending Balance		5,502,000	5,502,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax		0	0	209,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax		0	0	62,000
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax		1,707,000	0	(209,000)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax		505,000	0	(62,000)
Share-Based Payment Arrangement, Expense, after Tax		$ 300,000	$ 224,000	$ 208,000
Allocated Share Based Compensation Expense Net of Tax Per Diluted Share (in dollars per share) | $ / shares		$ 0.05	$ 0.04	$ 0.04
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares) | shares		0	117,000
Share-Based Payment Arrangement, Expense		$ 318,000	$ 241,000	$ 223,000
Financing Receivable, Allowance for Credit Loss		$ 12,867,000	10,717,000	10,352,000
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss	$ 529,000		$ 529,000	0
Financing Receivable, Allowance for Credit Loss, Income Tax Effect for Change in Accounting Principle	156,000
Off-Balance-Sheet, Credit Loss, Liability	257,000
Provision for Off Balance Sheet Commitments, Income Tax Effect for Change in Accounting Principle.	$ 76,000
Restricted Stock [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures (in shares) | shares		1,650	1,650
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares			$ 31
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)			1 year
Share-Based Payment Arrangement, Expense		$ 4,000	$ 21,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares) | shares		825
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited (in shares) | shares		825
Feather River Bancorp, Inc. [Member]
Goodwill, Impairment Loss		$ 0	0	0
Feather River Bancorp, Inc. [Member]
Goodwill, Ending Balance					$ 5,502,000
Core Deposits [Member]
Amortization of Intangible Assets		$ 237,000	284,000	$ 246,000
Core Deposits [Member] | Feather River Bancorp, Inc. [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Other Real Estate, Residential Real Estate [Member]
Number of Real Estate Properties		1
Minimum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life (Year)		20 years
Minimum [Member] | Furniture and Fixtures [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		2 years
Maximum [Member] | Building [Member]
Property, Plant and Equipment, Useful Life (Year)		30 years
Maximum [Member] | Furniture and Fixtures [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
SBA, RBS and FSA [Member] | Minimum [Member]
Loans Held-for-sale, Percent Guaranteed		75%
SBA, RBS and FSA [Member] | Maximum [Member]
Loans Held-for-sale, Percent Guaranteed		90%
SBA [Member]
Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance		$ 0	2,300,000
Guaranteed Loans With Unpaid Balance		$ 113,176,000	133,927,000
Plumas Statutory Trust I [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments			374,000
Plumas Statutory Trust II [Member] | Accrued Interest Receivable and Other Assets [Member]
Equity Method Investments			$ 188,000

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Change in Other Real Estate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 0	$ 487,000
Additions	440,000	0
Dispositions	(83,000)	(487,000)
Write-downs	0	0
Balance	$ 357,000	$ 0

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Intangible Assets (Details) - Core Deposits [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Gross carrying amount	$ 2,263,000	$ 2,263,000
Accumulated amortization	$ 1,271,000	$ 1,034,000

Note 2 -Summary of Significant

Note 2 -Summary of Significant Accounting Policies - Weighted Average Fair Value Assumptions (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Weighted-average fair value of options granted during the year (in dollars per share)	$ 8.85
Share-Based Payment Arrangement, Option [Member]
Expected life of stock options (Year)	6 years 1 month 6 days
Risk free interest rate	2.96%
Annualized Volatility	31.80%
Dividend yields	2.06%

Note 3 - Fair Value Measureme_3

Note 3 - Fair Value Measurements (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022
Impairment of Collateral Dependent Loans	$ 28,000
Fair Value, Nonrecurring [Member]
Assets, Fair Value Disclosure		$ 0
Liabilities, Fair Value Disclosure		$ 0

Note 3 - Fair Value Measureme_4

Note 3 - Fair Value Measurement - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Investment securities	$ 489,181,000	$ 444,703,000
Reported Value Measurement [Member]
Cash and cash equivalents	85,655,000	183,426,000
Investment securities	489,181,000	444,703,000
Loans, net	948,604,000	903,968,000
FHLB stock	6,234,000	4,964,000
FRB Stock	1,371,000	1,364,000
Accrued interest receivable	8,227,000	7,433,000
Deposits	1,333,655,000	1,457,809,000
Repurchase agreements	23,054,000	18,624,000
Borrowings	90,000,000
Accrued interest payable	1,251,000	81,000
Loan, held for sale		2,301,000
Junior subordinated deferrable interest debentures		10,310,000
Reported Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps		2,002,000
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	85,655,000	183,426,000
Investment securities	489,181,000	444,703,000
Loans, net	923,500,000	884,814,000
Accrued interest receivable	8,227,000	7,433,000
Deposits	1,334,314,000	1,458,250,000
Repurchase agreements	23,054,000	18,624,000
Borrowings	86,100,000
Accrued interest payable	1,251,000	81,000
Loan, held for sale		2,301,000
Junior subordinated deferrable interest debentures		7,770,000
Estimate of Fair Value Measurement [Member] | Interest Rate Swap [Member]
Interest rate swaps		2,002,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	85,655,000	183,426,000
Accrued interest receivable	30,000	63,000
Deposits	1,242,003,000	1,408,623,000
Accrued interest payable	23,000	16,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities	489,181,000	444,703,000
Accrued interest receivable	2,739,000	2,309,000
Deposits	92,311,000	49,627,000
Repurchase agreements	23,054,000	18,624,000
Accrued interest payable	914,000	40,000
Loan, held for sale		2,301,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps		2,002,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Loans, net	923,500,000	884,814,000
Accrued interest receivable	5,458,000	5,061,000
Borrowings	86,100,000
Accrued interest payable	$ 314,000	25,000
Junior subordinated deferrable interest debentures		$ 7,770,000

Note 3 - Fair Value Measureme_5

Note 3 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Estimated fair value	$ 489,181,000	$ 444,703,000
US Treasury Securities [Member]
Estimated fair value	6,880,000	9,707,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Estimated fair value	235,931,000	214,408,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Estimated fair value	115,952,000	99,581,000
US States and Political Subdivisions Debt Securities [Member]
Estimated fair value	130,418,000	121,007,000
Fair Value, Recurring [Member]
Estimated fair value	489,181,000	446,705,000,000
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Interest rate swaps		2,002,000,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Interest rate swaps		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	489,181,000	446,705,000,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Interest rate swaps		2,002,000,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Interest Rate Swap [Member]
Interest rate swaps		0
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Estimated fair value	6,880,000	9,707,000,000
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Estimated fair value	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	6,880,000	9,707,000,000
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Estimated fair value	0
Fair Value, Recurring [Member] | Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Estimated fair value	235,931,000	214,408,000,000
Fair Value, Recurring [Member] | Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 1 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	235,931,000	214,408,000,000
Fair Value, Recurring [Member] | Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 3 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Estimated fair value	115,952,000	99,581,000,000
Fair Value, Recurring [Member] | Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Inputs, Level 1 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	115,952,000	99,581,000,000
Fair Value, Recurring [Member] | Commercial Mortgage Backed Securities Issued by US Government Agencies [Member] | Fair Value, Inputs, Level 3 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Estimated fair value	130,418,000	121,007,000,000
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Estimated fair value	0	0
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Estimated fair value	130,418,000	121,007,000,000
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Estimated fair value	$ 0	$ 0

Note 3 - Fair Value Measureme_6

Note 3 - Fair Value Measurement - Assets and Liabilities Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Commercial Loans [Member]
Commercial	$ 27
Fair value adjustment	28
Commercial Loans [Member] | Fair Value, Inputs, Level 1 [Member]
Commercial	0
Commercial Loans [Member] | Fair Value, Inputs, Level 2 [Member]
Commercial	0
Commercial Loans [Member] | Fair Value, Inputs, Level 3 [Member]
Commercial	27
Real Estate Loan [Member]
RE – Residential	0
Real Estate Loan [Member] | Residential Portfolio Segment [Member]
RE – Residential	357
Real Estate Loan [Member] | Fair Value, Inputs, Level 1 [Member]
RE – Residential	0
Real Estate Loan [Member] | Fair Value, Inputs, Level 2 [Member]
RE – Residential	0
Real Estate Loan [Member] | Fair Value, Inputs, Level 3 [Member]
RE – Residential	$ 357

Note 3 - Fair Value Measureme_7

Note 3 - Fair Value Measurement - Quantitative Information About Level 3 Fair Value Measurements for Financial Instruments Measured at Fair Value on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] $ in Thousands	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Commercial Loans [Member]
Commercial		$ 27
Fair Value, Inputs, Level 3 [Member] | Commercial Loans [Member]
Commercial		27
Fair Value, Inputs, Level 3 [Member] | Real Estate Loan [Member]
RE – Residential		$ 357
Third Party Appraisals [Member] | Fair Value, Inputs, Level 3 [Member] | Commercial Loans [Member]
Commercial	$ 27		$ 0
Third Party Appraisals [Member] | Fair Value, Inputs, Level 3 [Member] | Commercial Loans [Member] | Measurement Input, Manager Adjustments [Member]
Commercial	48
Third Party Appraisals [Member] | Fair Value, Inputs, Level 3 [Member] | Real Estate Loan [Member]
RE – Residential	$ 357		$ 0
Third Party Appraisals [Member] | Fair Value, Inputs, Level 3 [Member] | Real Estate Loan [Member] | Measurement Input, Manager Adjustments [Member] | Maximum [Member]
RE – Residential	11

Note 4 - Investment Securitie_3

Note 4 - Investment Securities Available for Sale (Details Textual)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain (Loss), before Tax		$ 46,088,000	$ 54,183,000	$ 1,666,000
Available-for-sale Securities Income Tax Expense (Benefit) on Accumulated Gross Unrealized Gains Losses		$ 13,624,000	16,017,000	$ 493,000
Number of Securities Sold During Period	0	0		29
Proceeds from Sale of Debt Securities, Available-for-Sale		$ 0	0	$ 19,981,000
Debt Securities, Available-for-Sale, Realized Gain (Loss)				$ (209,000)
Number of Securities Sold for Gain				25
Debt Securities, Available-for-Sale, Realized Gain				$ 166,000
Number of Securities Sold for Loss				4
Debt Securities, Available-for-Sale, Realized Loss				$ 375,000
Number of Investment Securities		423
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions		47
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions		303
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions		350
Debt Securities Available for Sale Impairment		$ 0
Available-for-sale Debt Securities Pledged to Secure Deposits and Repurchase Agreements Amortized Cost Basis		316,733,000	189,358,000
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss		0	0	$ 0
Asset Pledged as Collateral [Member] | Deposits [Member]
Debt Securities, Available-for-Sale, Restricted		$ 285,534,000	$ 166,728,000
US Treasury Securities [Member]
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions		2
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions		121
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions		39
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions		188

Note 4 - Investment Securitie_4

Note 4 - Investment Securities Available for Sale - Amortized Cost and Estimated Fair Value of Investment Securities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Investment securities available for sale, amortized cost	$ 535,269,000	$ 498,886,000
Investment securities available for sale, gross unrealized gains	1,883,000	600,000
Investment securities available for sale, gross unrealized losses	(47,971,000)	(54,783,000)
Estimated fair value	489,181,000	444,703,000
US Treasury Securities [Member]
Investment securities available for sale, amortized cost	6,978,000	9,950,000
Investment securities available for sale, gross unrealized gains	0	0
Investment securities available for sale, gross unrealized losses	(98,000)	(243,000)
Estimated fair value	6,880,000	9,707,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities available for sale, amortized cost	256,694,000	238,253,000
Investment securities available for sale, gross unrealized gains	351,000	214,000
Investment securities available for sale, gross unrealized losses	(21,114,000)	(24,059,000)
Estimated fair value	235,931,000	214,408,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities available for sale, amortized cost	129,321,000	112,142,000
Investment securities available for sale, gross unrealized gains	465,000	143,000
Investment securities available for sale, gross unrealized losses	(13,834,000)	(12,704,000)
Estimated fair value	115,952,000	99,581,000
US States and Political Subdivisions Debt Securities [Member]
Investment securities available for sale, amortized cost	142,276,000	138,541,000
Investment securities available for sale, gross unrealized gains	1,067,000	243,000
Investment securities available for sale, gross unrealized losses	(12,925,000)	(17,777,000)
Estimated fair value	$ 130,418,000	$ 121,007,000

Note 4 - Investment Securitie_5

Note 4 - Investment Securities Available for Sale - Investment Securities With Unrealized Losses (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Less than 12 months fair value	$ 69,763,000	$ 281,715,000
Less than 12 months unrealized losses	725,000	26,579,000
12 months or more fair value	321,809,000	113,148,000
12 months or more unrealized losses	47,246,000	28,204,000
Total fair value	391,572,000	394,863,000
Total unrealized losses	47,971,000	54,783,000
US Treasury Securities [Member]
Less than 12 months fair value	0	9,707,000
Less than 12 months unrealized losses	0	243,000
12 months or more fair value	6,880,000	0
12 months or more unrealized losses	98,000	0
Total fair value	6,880,000	9,707,000
Total unrealized losses	98,000	243,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Less than 12 months fair value	43,924,000	140,117,000
Less than 12 months unrealized losses	279,000	12,070,000
12 months or more fair value	160,383,000	54,017,000
12 months or more unrealized losses	20,835,000	11,989,000
Total fair value	204,307,000	194,134,000
Total unrealized losses	21,114,000	24,059,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Less than 12 months fair value	16,533,000	42,799,000
Less than 12 months unrealized losses	295,000	2,845,000
12 months or more fair value	71,782,000	42,363,000
12 months or more unrealized losses	13,539,000	9,859,000
Total fair value	88,315,000	85,162,000
Total unrealized losses	13,834,000	12,704,000
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months fair value	9,306,000	89,092,000
Less than 12 months unrealized losses	151,000	11,421,000
12 months or more fair value	82,764,000	16,768,000
12 months or more unrealized losses	12,774,000	6,356,000
Total fair value	92,070,000	105,860,000
Total unrealized losses	$ 12,925,000	$ 17,777,000

Note 4 - Investment Securitie_6

Note 4 - Investment Securities Available for Sale - Investment Securities by Contractual Maturity (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Under one year, amortized cost	$ 8,721,000
Under one year, fair value	8,620,000
After one year through five years, amortized cost	5,448,000
After one year through five years, estimated fair value	5,390,000
After five years through ten years, amortized cost	14,525,000
After five years through ten years, estimated fair value	14,091,000
After ten years, amortized cost	120,560,000
After ten years, estimated fair value	109,197,000
Amortized Cost	535,269,000	$ 498,886,000
Estimated fair value	489,181,000	444,703,000
Residential Mortgage Backed Securities Issued by US Government Sponsored Enterprises [Member]
Investment securities not due at a single maturity date, amortized cost	256,694,000
Investment securities not due at a single maturity date, estimated fair value	235,931,000
Amortized Cost	256,694,000	238,253,000
Estimated fair value	235,931,000	214,408,000
Commercial Mortgage Backed Securities Issued by US Government Agencies [Member]
Investment securities not due at a single maturity date, amortized cost	129,321,000
Investment securities not due at a single maturity date, estimated fair value	115,952,000
Amortized Cost	129,321,000	112,142,000
Estimated fair value	$ 115,952,000	$ 99,581,000

Note 5 - Loans and the Allowa_3

Note 5 - Loans and the Allowance for Credit Losses (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Loan Origination Costs	$ 2,283,000	$ 3,445,000	$ 3,506,000
Financing Receivable, Nonaccrual	4,820,000	1,172,000
Financing Receivable, Allowance for Credit Loss, Nonaccrual Loans	28,000
Nonaccrual, Specific Reserves [Member]
Financing Receivable, Nonaccrual	57,000
Nonaccrual, Interest Income, Cash Basis Method [Member]
Financing Receivable, Nonaccrual, Interest Income	$ 0	$ 0

Note 5 - Loans and the Allowa_4

Note 5 - Loans and the Allowance for Credit Losses - Outstanding Loans (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans	$ 958,564,000	$ 911,949,000
Deferred loan costs, net	2,907,000	2,736,000
Loans, amortized cost basis	961,471,000	914,685,000
Allowance for credit losses	(12,867,000)	(10,717,000)	$ (10,352,000)
Loans, net	948,604,000	903,968,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans	74,271,000	76,680,000
Loans, amortized cost basis	74,933,000
Allowance for credit losses	(1,134,000)	(892,000)	(1,074,000)	$ (950,000)
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Loans	129,389,000	122,873,000
Loans, amortized cost basis	129,678,000
Allowance for credit losses	(1,738,000)	(1,086,000)	(791,000)	(757,000)
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	544,339,000	516,107,000
Loans, amortized cost basis	544,214,000
Allowance for credit losses	(6,678,000)	(4,980,000)	(4,549,000)	(5,089,000)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Loans	57,717,000	43,420,000
Loans, amortized cost basis	57,360,000
Allowance for credit losses	(797,000)	(1,500,000)	(1,325,000)	(554,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Loans	11,914,000	15,324,000
Loans, amortized cost basis	11,942,000
Allowance for credit losses	(137,000)	(138,000)	(168,000)	(164,000)
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Loans	37,871,000	35,891,000
Loans, amortized cost basis	38,713,000
Allowance for credit losses	(439,000)	(687,000)	(426,000)	(499,000)
Consumer Portfolio Segment [Member]
Loans, amortized cost basis	104,631,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	98,132,000	96,750,000
Loans, amortized cost basis	99,660,000
Allowance for credit losses	(1,865,000)	(1,289,000)	(1,911,000)	(1,768,000)
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	4,931,000	4,904,000
Loans, amortized cost basis	4,971,000
Allowance for credit losses	$ (79,000)	$ (145,000)	$ (108,000)	$ (121,000)

Note 5 - Loans and the Allowa_5

Note 5 - Loans and the Allowance for Credit Losses - Allowance for Credit Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance, beginning of year	$ 10,717,000	$ 10,352,000
Provision charged to operations	2,575,000	1,300,000
Losses charged to allowance	(1,802,000)	(1,461,000)
Recoveries	848,000	526,000
Balance, end of year	12,867,000	10,717,000
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	$ 529,000	0
Balance, end of year		$ 529,000

Note 5 - Loans and the Allowa_6

Note 5 - Loans and the Allowance for Credit Losses - Loan Portfolio Allocated by Internal Risk Ratings (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Year one	$ 164,713,000
Year two	225,826,000
Year three	139,988,000
Year four	110,395,000
Year five	65,010,000
Before five years prior	176,034,000
Revolving loans	76,233,000
Revolving loans converted to term loan	3,272,000
Total, gross	961,471,000	$ 914,685,000
Year one, write off	0
Year two, write off	471,000
Year three, write off	642,000
Year four, write off	260,000
Year five, write off	267,000
Before five years prior, write off	135,000
Revolving loans, write off	27,000
Revolving loans converted to term loan, write off	0
Total, gross, write off	1,802,000	1,461,000
Loans	958,564,000	911,949,000
Performing Financial Instruments [Member]
Year one	34,291,000
Year two	33,267,000
Year three	16,965,000
Year four	8,806,000
Year five	6,386,000
Before five years prior	3,704,000
Revolving loans	159,000
Revolving loans converted to term loan	0
Total, gross	103,578,000
Nonperforming Financial Instruments [Member]
Year one	167,000
Year two	232,000
Year three	179,000
Year four	210,000
Year five	228,000
Before five years prior	37,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	1,053,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Year one	15,549,000
Year two	20,527,000
Year three	12,194,000
Year four	3,812,000
Year five	4,322,000
Before five years prior	5,257,000
Revolving loans	13,272,000
Revolving loans converted to term loan	0
Total, gross	74,933,000
Year one, write off	0
Year two, write off	34,000
Year three, write off	40,000
Year four, write off	14,000
Year five, write off	0
Before five years prior, write off	10,000
Revolving loans, write off	25,000
Revolving loans converted to term loan, write off	0
Total, gross, write off	123,000	207,000	$ 188,000
Loans	74,271,000	76,680,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Pass [Member]
Year one	15,549,000
Year two	18,995,000
Year three	11,603,000
Year four	3,472,000
Year five	4,291,000
Before five years prior	5,165,000
Revolving loans	13,079,000
Revolving loans converted to term loan	0
Total, gross	72,154,000
Loans		68,577,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Special Mention [Member]
Year one	0
Year two	0
Year three	302,000
Year four	0
Year five	31,000
Before five years prior	68,000
Revolving loans	170,000
Revolving loans converted to term loan	0
Total, gross	571,000
Loans		8,047,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Substandard [Member]
Year one	0
Year two	1,532,000
Year three	289,000
Year four	340,000
Year five	0
Before five years prior	24,000
Revolving loans	23,000
Revolving loans converted to term loan	0
Total, gross	2,208,000
Loans		56,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Doubtful [Member]
Loans		0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Year one	20,106,000
Year two	25,073,000
Year three	14,354,000
Year four	16,567,000
Year five	12,263,000
Before five years prior	21,769,000
Revolving loans	19,546,000
Revolving loans converted to term loan	0
Total, gross	129,678,000
Year one, write off	0
Year two, write off	0
Year three, write off	0
Year four, write off	0
Year five, write off	0
Before five years prior, write off	0
Revolving loans, write off	0
Revolving loans converted to term loan, write off	0
Total, gross, write off	0	0	0
Loans	129,389,000	122,873,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Pass [Member]
Year one	12,028,000
Year two	17,382,000
Year three	13,182,000
Year four	15,550,000
Year five	11,495,000
Before five years prior	20,704,000
Revolving loans	18,925,000
Revolving loans converted to term loan	0
Total, gross	109,266,000
Loans		111,276,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Special Mention [Member]
Year one	1,852,000
Year two	813,000
Year three	97,000
Year four	1,017,000
Year five	16,000
Before five years prior	817,000
Revolving loans	621,000
Revolving loans converted to term loan	0
Total, gross	5,233,000
Loans		10,651,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Substandard [Member]
Year one	6,226,000
Year two	6,878,000
Year three	1,075,000
Year four	0
Year five	752,000
Before five years prior	248,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	15,179,000
Loans		946,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Doubtful [Member]
Loans		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Year one	74,595,000
Year two	115,902,000
Year three	90,436,000
Year four	76,881,000
Year five	40,609,000
Before five years prior	139,545,000
Revolving loans	6,246,000
Revolving loans converted to term loan	0
Total, gross	544,214,000
Year one, write off	0
Year two, write off	0
Year three, write off	0
Year four, write off	0
Year five, write off	0
Before five years prior, write off	0
Revolving loans, write off	0
Revolving loans converted to term loan, write off	0
Total, gross, write off	0	19,000	0
Loans	544,339,000	516,107,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Pass [Member]
Year one	74,595,000
Year two	115,890,000
Year three	90,436,000
Year four	76,401,000
Year five	40,256,000
Before five years prior	133,958,000
Revolving loans	6,246,000
Revolving loans converted to term loan	0
Total, gross	537,782,000
Loans		510,504,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Special Mention [Member]
Year one	0
Year two	0
Year three	0
Year four	199,000
Year five	0
Before five years prior	3,316,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	3,515,000
Loans		3,934,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Substandard [Member]
Year one	0
Year two	12,000
Year three	0
Year four	281,000
Year five	353,000
Before five years prior	2,271,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	2,917,000
Loans		1,669,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Doubtful [Member]
Loans		0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Year one	18,878,000
Year two	30,825,000
Year three	3,717,000
Year four	1,672,000
Year five	619,000
Before five years prior	281,000
Revolving loans	1,368,000
Revolving loans converted to term loan	0
Total, gross	57,360,000
Year one, write off	0
Year two, write off	0
Year three, write off	0
Year four, write off	0
Year five, write off	0
Before five years prior, write off	0
Revolving loans, write off	0
Revolving loans converted to term loan, write off	0
Total, gross, write off	0	0	0
Loans	57,717,000	43,420,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Year one	18,878,000
Year two	30,825,000
Year three	3,717,000
Year four	1,672,000
Year five	619,000
Before five years prior	281,000
Revolving loans	1,368,000
Revolving loans converted to term loan	0
Total, gross	57,360,000
Loans		43,337,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Loans		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Loans		83,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Loans		0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Year one	1,127,000
Year two	0
Year three	2,143,000
Year four	2,447,000
Year five	583,000
Before five years prior	5,441,000
Revolving loans	201,000
Revolving loans converted to term loan	0
Total, gross	11,942,000
Year one, write off	0
Year two, write off	0
Year three, write off	0
Year four, write off	0
Year five, write off	0
Before five years prior, write off	0
Revolving loans, write off	0
Revolving loans converted to term loan, write off	0
Total, gross, write off	0	0	0
Loans	11,914,000	15,324,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Pass [Member]
Year one	1,127,000
Year two	0
Year three	2,143,000
Year four	2,447,000
Year five	524,000
Before five years prior	4,676,000
Revolving loans	201,000
Revolving loans converted to term loan	0
Total, gross	11,118,000
Loans		14,932,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Special Mention [Member]
Loans		161,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Substandard [Member]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	59,000
Before five years prior	765,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	824,000
Loans		231,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Doubtful [Member]
Loans		0
Residential Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	0
Revolving loans	319,000
Revolving loans converted to term loan	254,000
Total, gross	573,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	0
Before five years prior	0
Revolving loans	35,441,000
Revolving loans converted to term loan	3,272,000
Total, gross	38,713,000
Year one, write off	0
Year two, write off	0
Year three, write off	0
Year four, write off	0
Year five, write off	0
Before five years prior, write off	0
Revolving loans, write off	0
Revolving loans converted to term loan, write off	0
Total, gross, write off	0	0	0
Loans	37,871,000	35,891,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Pass [Member]
Year one	0
Year two	0
Year three	0
Year four	0
Year five	0
Revolving loans	35,122,000
Revolving loans converted to term loan	3,018,000
Total, gross	38,140,000
Loans		35,475,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Special Mention [Member]
Loans		0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Substandard [Member]
Loans		416,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Doubtful [Member]
Loans		0
Commercial and Residential Portfolio Segments [Member]
Year one	130,255,000
Year two	192,327,000
Year three	122,844,000
Year four	101,379,000
Year five	58,396,000
Before five years prior	172,293,000
Revolving loans	76,074,000
Revolving loans converted to term loan	3,272,000
Total, gross	856,840,000
Year one, write off	0
Year two, write off	34,000
Year three, write off	40,000
Year four, write off	14,000
Year five, write off	0
Before five years prior, write off	10,000
Revolving loans, write off	25,000
Revolving loans converted to term loan, write off	0
Total, gross, write off	123,000
Loans		810,295,000
Commercial and Residential Portfolio Segments [Member] | Pass [Member]
Year one	122,177,000
Year two	183,092,000
Year three	121,081,000
Year four	99,542,000
Year five	57,185,000
Before five years prior	164,784,000
Revolving loans	74,941,000
Revolving loans converted to term loan	3,018,000
Total, gross	825,820,000
Loans		784,101,000
Commercial and Residential Portfolio Segments [Member] | Special Mention [Member]
Year one	1,852,000
Year two	813,000
Year three	399,000
Year four	1,216,000
Year five	47,000
Before five years prior	4,201,000
Revolving loans	791,000
Revolving loans converted to term loan	0
Total, gross	9,319,000
Loans		22,793,000
Commercial and Residential Portfolio Segments [Member] | Substandard [Member]
Year one	6,226,000
Year two	8,422,000
Year three	1,364,000
Year four	621,000
Year five	1,164,000
Revolving loans	342,000
Revolving loans converted to term loan	254,000
Total, gross	21,701,000
Loans		3,401,000
Commercial and Residential Portfolio Segments [Member] | Doubtful [Member]
Loans		0
Consumer Portfolio Segment [Member]
Year one	34,458,000
Year two	33,499,000
Year three	17,144,000
Year four	9,016,000
Year five	6,614,000
Before five years prior	3,741,000
Revolving loans	159,000
Revolving loans converted to term loan	0
Total, gross	104,631,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans		101,202,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans		452,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Year one	32,047,000
Year two	32,141,000
Year three	16,425,000
Year four	8,764,000
Year five	6,557,000
Before five years prior	3,726,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	99,660,000
Year one, write off	0
Year two, write off	367,000
Year three, write off	569,000
Year four, write off	237,000
Year five, write off	255,000
Before five years prior, write off	122,000
Revolving loans, write off	0
Revolving loans converted to term loan, write off	0
Total, gross, write off	1,550,000	1,195,000	703,000
Loans	98,132,000	96,750,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Year one	31,880,000
Year two	31,913,000
Year three	16,246,000
Year four	8,554,000
Year five	6,329,000
Before five years prior	3,689,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	98,611,000
Loans		96,298,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Year one	167,000
Year two	228,000
Year three	179,000
Year four	210,000
Year five	228,000
Before five years prior	37,000
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	1,049,000
Loans		452,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Year one	2,411,000
Year two	1,358,000
Year three	719,000
Year four	252,000
Year five	57,000
Before five years prior	15,000
Revolving loans	159,000
Revolving loans converted to term loan	0
Total, gross	4,971,000
Year one, write off	0
Year two, write off	70,000
Year three, write off	33,000
Year four, write off	9,000
Year five, write off	12,000
Before five years prior, write off	3,000
Revolving loans, write off	2,000
Revolving loans converted to term loan, write off	0
Total, gross, write off	129,000	40,000	$ 47,000
Loans	4,931,000	4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Year one	2,411,000
Year two	1,354,000
Year three	719,000
Year four	252,000
Year five	57,000
Before five years prior	15,000
Revolving loans	159,000
Revolving loans converted to term loan	0
Total, gross	4,967,000
Loans		4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Year one	0
Year two	4,000
Year three	0
Year four	0
Year five	0
Before five years prior	0
Revolving loans	0
Revolving loans converted to term loan	0
Total, gross	$ 4,000
Loans		$ 0

Note 5 - Loans and the Allowa_7

Note 5 - Loans and the Allowance for Credit Losses - Balance of Nonaccrual Loans By Loan Category (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total nonaccrual	$ 4,820	$ 1,172
Past due 90 days or more and still accruing	0	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Total nonaccrual	132	0
Past due 90 days or more and still accruing	0	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Total nonaccrual	2,066	0
Past due 90 days or more and still accruing	0	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Total nonaccrual	774	9
Past due 90 days or more and still accruing	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Total nonaccrual	0	83
Past due 90 days or more and still accruing	0	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Total nonaccrual	223	211
Past due 90 days or more and still accruing	0	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Total nonaccrual	572	417
Past due 90 days or more and still accruing	0	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Total nonaccrual	1,049	452
Past due 90 days or more and still accruing	0	0
Consumer Portfolio Segment [Member] | Other Loans [Member]
Total nonaccrual	4	0
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member]
Nonaccrual with no allowance for credit losses	4,763	1,172
Total nonaccrual	4,820	1,172
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Nonaccrual with no allowance for credit losses	75	0
Total nonaccrual	132	0
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Nonaccrual with no allowance for credit losses	2,066	0
Total nonaccrual	2,066	0
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Nonaccrual with no allowance for credit losses	774	9
Total nonaccrual	774	9
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Commercial Portfolio Segment [Member] | Construction Loans [Member]
Nonaccrual with no allowance for credit losses	0	83
Total nonaccrual	0	83
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Nonaccrual with no allowance for credit losses	223	211
Total nonaccrual	223	211
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Nonaccrual with no allowance for credit losses	572	417
Total nonaccrual	572	417
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Nonaccrual with no allowance for credit losses	1,049	452
Total nonaccrual	1,049	452
Past due 90 days or more and still accruing	0	0
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member] | Other Loans [Member]
Nonaccrual with no allowance for credit losses	4	0
Total nonaccrual	4	0
Past due 90 days or more and still accruing	$ 0	$ 0

Note 5 - Loans and the Allowa_8

Note 5 - Loans and the Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 958,564,000	$ 911,949,000
Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	64,000
Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	2,066,000
Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	279,000
S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	885,000
S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	406,000
Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	45,000
Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	755,000
Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	294,000
Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	4,794,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	74,271,000	76,680,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	64,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	45,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	109,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	129,389,000	122,873,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	2,066,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	2,066,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	544,339,000	516,107,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	279,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	454,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	41,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	774,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	57,717,000	43,420,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	11,914,000	15,324,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	223,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	223,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	37,871,000	35,891,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	208,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	365,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	573,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	98,132,000	96,750,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	755,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	294,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	1,049,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	4,931,000	$ 4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Equipment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Crops [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Commercial 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | S F R 1st Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | S F R 2nd Deed [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Inventory [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Automobiles New [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Automobiles Used [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	0
Consumer Portfolio Segment [Member] | Other Loans [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 0

Note 5 - Loans and the Allowa_9

Note 5 - Loans and the Allowance for Credit Losses - Loan Modifications (Details) - Extended Maturity [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
% of total segment financing receivables	0.75%
Modified	$ 7,246
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Modified	$ 1,531
% of total segment financing receivables	2.04%
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Modified	$ 5,715
% of total segment financing receivables	4.41%
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
% of total segment financing receivables	0%
Commercial Portfolio Segment [Member] | Construction Loans [Member]
% of total segment financing receivables	0%
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
% of total segment financing receivables	0%
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
% of total segment financing receivables	0%
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
% of total segment financing receivables	0%
Consumer Portfolio Segment [Member] | Other Loans [Member]
% of total segment financing receivables	0%

Note 5 - Loans and the Allow_10

Note 5 - Loans and the Allowance for Credit Losses - Financial Effect of Loan Modifications (Details)	12 Months Ended
	Dec. 31, 2023
Weighted average term extension (Month)	8 months 12 days
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Weighted average term extension (Month)	6 months
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Weighted average term extension (Month)	9 months

Note 5 - Loans and the Allow_11

Note 5 - Loans and the Allowance for Credit Losses - Aging Analysis of the Loan Portfolio (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Total, gross	$ 961,471,000	$ 914,685,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	4,820,000	1,172,000
Ending balance	958,564,000	911,949,000
Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	3,259,000
Ending balance		7,847,000
Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	1,138,000
Ending balance		955,000
Financial Asset, Past Due [Member]
Total, gross	9,217,000
Ending balance		9,974,000
Financial Asset, Not Past Due [Member]
Total, gross	952,254,000
Ending balance		901,975,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Total, gross	74,933,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	132,000	0
Ending balance	74,271,000	76,680,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	21,000
Ending balance		750,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	254,000
Ending balance		195,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Past Due [Member]
Total, gross	407,000
Ending balance		945,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Not Past Due [Member]
Total, gross	74,526,000
Ending balance		75,735,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Total, gross	129,678,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	2,066,000	0
Ending balance	129,389,000	122,873,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	82,000
Ending balance		877,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	0
Ending balance		0
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset, Past Due [Member]
Total, gross	2,148,000
Ending balance		877,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Financial Asset, Not Past Due [Member]
Total, gross	127,530,000
Ending balance		121,996,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Total, gross	544,214,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	774,000	9,000
Ending balance	544,339,000	516,107,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	587,000
Ending balance		3,255,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	0
Ending balance		0
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Total, gross	1,361,000
Ending balance		3,264,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Total, gross	542,853,000
Ending balance		512,843,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Total, gross	57,360,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	0	83,000
Ending balance	57,717,000	43,420,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	0
Ending balance		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	0
Ending balance		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Past Due [Member]
Total, gross	0
Ending balance		83,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Not Past Due [Member]
Total, gross	57,360,000
Ending balance		43,337,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Total, gross	11,942,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	223,000	211,000
Ending balance	11,914,000	15,324,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	348,000
Ending balance		437,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	423,000
Ending balance		0
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Total, gross	994,000
Ending balance		648,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Total, gross	10,948,000
Ending balance		14,676,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Total, gross	38,713,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	572,000	417,000
Ending balance	37,871,000	35,891,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	473,000
Ending balance		665,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	53,000
Ending balance		53,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financial Asset, Past Due [Member]
Total, gross	1,098,000
Ending balance		1,135,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Financial Asset, Not Past Due [Member]
Total, gross	37,615,000
Ending balance		34,756,000
Consumer Portfolio Segment [Member]
Total, gross	104,631,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Total, gross	99,660,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	1,049,000	452,000
Ending balance	98,132,000	96,750,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	1,729,000
Ending balance		1,862,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	405,000
Ending balance		693,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, Past Due [Member]
Total, gross	3,183,000
Ending balance		3,007,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, Not Past Due [Member]
Total, gross	96,477,000
Ending balance		93,743,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Total, gross	4,971,000
90 Days and Still Accruing	0	0
Financing Receivable, Nonaccrual	4,000	0
Ending balance	4,931,000	4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total, gross	19,000
Ending balance		1,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total, gross	3,000
Ending balance		14,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financial Asset, Past Due [Member]
Total, gross	26,000
Ending balance		15,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Financial Asset, Not Past Due [Member]
Total, gross	$ 4,945,000
Ending balance		$ 4,889,000

Note 5 - Loans and the Allow_12

Note 5 - Loans and the Allowance for Credit Losses - Credit Risk Profile by Internally Assigned Grade (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Loans	$ 958,564,000	$ 911,949,000
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans		101,202,000
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans		452,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Loans	98,132,000	96,750,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Performing Financial Instruments [Member]
Loans		96,298,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Nonperforming Financial Instruments [Member]
Loans		452,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Loans	$ 4,931,000	4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Performing Financial Instruments [Member]
Loans		4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Nonperforming Financial Instruments [Member]
Loans		0
Consumer Portfolio Segment [Member] | Residential Portfolio Segment [Member]
Loans		$ 101,654,000

Note 5 - Loans and the Allow_13

Note 5 - Loans and the Allowance for Credit Losses - Allocation of the Allowance for Credit Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance, beginning of year	$ 10,717,000	$ 10,352,000
Charge-offs	(1,802,000)	(1,461,000)
Recoveries	848,000	526,000
Provision	2,575,000	1,300,000
Balance, end of year	12,867,000	10,717,000	$ 10,352,000
Provision	2,775,000	1,300,000	1,125,000
Ending balance	958,564,000	911,949,000
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	529,000	0
Balance, end of year		529,000	0
Loans, Net of Unfunded Commitments [Member]
Balance, beginning of year	10,717,000	10,352,000	9,902,000
Charge-offs	(1,802,000)	(1,461,000)	(938,000)
Recoveries	848,000	526,000	263,000
Provision	2,575,000		1,125,000
Balance, end of year	12,867,000	10,717,000	10,352,000
Provision		1,300,000
Allowance for Loan Losses: individually evaluated for impairment		20,000
Allowance for Loan Losses: collectively evaluated for impairment		10,697,000
Ending balance: individually evaluated for impairment		1,248,000
Ending balance: collectively evaluated for impairment		910,701,000
Ending balance		911,949,000
Loans, Net of Unfunded Commitments [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	529,000
Balance, end of year		529,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Balance, beginning of year	892,000	1,074,000	950,000
Charge-offs	(123,000)	(207,000)	(188,000)
Recoveries	44,000	27,000	72,000
Provision	(33,000)		240,000
Balance, end of year	1,134,000	892,000	1,074,000
Provision		(2,000)
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		892,000
Ending balance: individually evaluated for impairment		0
Ending balance: collectively evaluated for impairment		76,680,000
Ending balance	74,271,000	76,680,000
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	354,000
Balance, end of year		354,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Balance, beginning of year	1,086,000	791,000	757,000
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	504,000		34,000
Balance, end of year	1,738,000	1,086,000	791,000
Provision		295,000
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		1,086,000
Ending balance: individually evaluated for impairment		232,000
Ending balance: collectively evaluated for impairment		122,641,000
Ending balance	129,389,000	122,873,000
Commercial Portfolio Segment [Member] | Agricultural Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	148,000
Balance, end of year		148,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	4,980,000	4,549,000	5,089,000
Charge-offs	0	(19,000)	0
Recoveries	1,000	2,000	8,000
Provision	209,000		(548,000)
Balance, end of year	6,678,000	4,980,000	4,549,000
Provision		448,000
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		4,980,000
Ending balance: individually evaluated for impairment		0
Ending balance: collectively evaluated for impairment		516,107,000
Ending balance	544,339,000	516,107,000
Commercial Portfolio Segment [Member] | Real Estate Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	1,488,000
Balance, end of year		1,488,000
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Balance, beginning of year	1,500,000	1,325,000	554,000
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	248,000		771,000
Balance, end of year	797,000	1,500,000	1,325,000
Provision		175,000
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		1,500,000
Ending balance: individually evaluated for impairment		94,000
Ending balance: collectively evaluated for impairment		43,326,000
Ending balance	57,717,000	43,420,000
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	(951,000)
Balance, end of year		(951,000)
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Balance, beginning of year	138,000	168,000	164,000
Charge-offs	0	0	0
Recoveries	3,000	3,000	3,000
Provision	(6,000)		1,000
Balance, end of year	137,000	138,000	168,000
Provision		(33,000)
Allowance for Loan Losses: individually evaluated for impairment		20,000
Allowance for Loan Losses: collectively evaluated for impairment		118,000
Ending balance: individually evaluated for impairment		678,000
Ending balance: collectively evaluated for impairment		14,646,000
Ending balance	11,914,000	15,324,000
Residential Portfolio Segment [Member] | Real Estate Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	2,000
Balance, end of year		2,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Balance, beginning of year	687,000	426,000	499,000
Charge-offs	0	0	0
Recoveries	0	0	4,000
Provision	173,000		(77,000)
Balance, end of year	439,000	687,000	426,000
Provision		261,000
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		687,000
Ending balance: individually evaluated for impairment		244,000
Ending balance: collectively evaluated for impairment		35,647,000
Ending balance	37,871,000	35,891,000
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	(421,000)
Balance, end of year		(421,000)
Consumer Portfolio Segment [Member] | Automobile Loan [Member]
Balance, beginning of year	1,289,000	1,911,000	1,768,000
Charge-offs	(1,550,000)	(1,195,000)	(703,000)
Recoveries	746,000	482,000	136,000
Provision	1,371,000		710,000
Balance, end of year	1,865,000	1,289,000	1,911,000
Provision		91,000
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		1,289,000
Ending balance: individually evaluated for impairment		0
Ending balance: collectively evaluated for impairment		96,750,000
Ending balance	98,132,000	96,750,000
Consumer Portfolio Segment [Member] | Automobile Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	9,000
Balance, end of year		9,000
Consumer Portfolio Segment [Member] | Other Loans [Member]
Balance, beginning of year	145,000	108,000	121,000
Charge-offs	(129,000)	(40,000)	(47,000)
Recoveries	54,000	12,000	40,000
Provision	109,000		(6,000)
Balance, end of year	79,000	145,000	$ 108,000
Provision		65,000
Allowance for Loan Losses: individually evaluated for impairment		0
Allowance for Loan Losses: collectively evaluated for impairment		145,000
Ending balance: individually evaluated for impairment		0
Ending balance: collectively evaluated for impairment		4,904,000
Ending balance	4,931,000	4,904,000
Consumer Portfolio Segment [Member] | Other Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance, beginning of year	$ (100,000)
Balance, end of year		$ (100,000)

Note 5 - Loans and the Allow_14

Note 5 - Loans and the Allowance for Loan Losses - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Allowance	$ 20	$ 28
Recorded investment	1,248	4,857
Unpaid principal balance	1,337	5,048
Average recorded investment	1,271	3,369
Interest income recognized	59	60
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	0
Unpaid principal balance with allowance	0	0
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
Commercial Portfolio Segment [Member] | Agricultural Loans [Member]
Recorded investment with no related allowance recorded	232	238
Unpaid principal balance with no related allowance recorded	232	238
Average recorded investment with no related allowance recorded	235	241
Interest income recognized with no related allowance recorded	17	18
Recorded investment with an allowance	0	0
Unpaid principal balance with allowance	0	0
Related Allowance	0	0
Average recorded investment with an allowance	0	0
Interest income recognized with an allowance	0	0
Recorded investment	232	238
Unpaid principal balance	232	238
Average recorded investment	235	241
Interest income recognized	17	18
Commercial Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	0	3,697
Unpaid principal balance with no related allowance recorded	0	3,834
Average recorded investment with no related allowance recorded	0	2,188
Interest income recognized with no related allowance recorded	0	0
Recorded investment with an allowance	0	0
Unpaid principal balance with allowance	0	0
Related Allowance	0	0
Average recorded investment with an allowance	0	0
Interest income recognized with an allowance	0	0
Recorded investment	0	3,697
Unpaid principal balance	0	3,834
Average recorded investment	0	2,188
Interest income recognized	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no related allowance recorded	94	0
Unpaid principal balance with no related allowance recorded	94	0
Average recorded investment with no related allowance recorded	98	0
Interest income recognized with no related allowance recorded	6	0
Recorded investment with an allowance	0	102
Unpaid principal balance with allowance	0	102
Related Allowance	0	5
Average recorded investment with an allowance	0	105
Interest income recognized with an allowance	0	6
Recorded investment	94	102
Unpaid principal balance	94	102
Average recorded investment	98	105
Interest income recognized	6	6
Residential Portfolio Segment [Member] | Real Estate Loan [Member]
Recorded investment with no related allowance recorded	509	386
Unpaid principal balance with no related allowance recorded	541	399
Average recorded investment with no related allowance recorded	514	387
Interest income recognized with no related allowance recorded	29	29
Recorded investment with an allowance	169	171
Unpaid principal balance with allowance	169	171
Related Allowance	20	23
Average recorded investment with an allowance	170	173
Interest income recognized with an allowance	7	7
Recorded investment	678	557
Unpaid principal balance	710	570
Average recorded investment	684	560
Interest income recognized	36	36
Residential Portfolio Segment [Member] | Equity Lines of Credit [Member]
Recorded investment with no related allowance recorded	244	263
Unpaid principal balance with no related allowance recorded	301	304
Average recorded investment with no related allowance recorded	254	275
Interest income recognized with no related allowance recorded	0	0
Recorded investment with an allowance	0	0
Unpaid principal balance with allowance	0	0
Related Allowance	0	0
Average recorded investment with an allowance	0	0
Interest income recognized with an allowance	0	0
Recorded investment	244	263
Unpaid principal balance	301	304
Average recorded investment	254	275
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
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
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 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Depletion and Amortization	$ 1,430,000	$ 1,347,000	$ 1,182,000

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment - Premises and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Premises and equipment	$ 35,559,000	$ 33,917,000
Less accumulated depreciation and amortization	(16,611,000)	(15,817,000)
Premises and equipment, net	18,948,000	18,100,000
Land [Member]
Premises and equipment	4,570,000	4,570,000
Building [Member]
Premises and equipment	23,359,000	21,474,000
Furniture Equipment And Leasehold Improvements [Member]
Premises and equipment	$ 7,630,000	$ 7,873,000

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deposit Liabilities Reclassified as Loans Receivable	$ 309,000	$ 391,000

Note 7 - Deposits - Interest-be

Note 7 - Deposits - Interest-bearing Deposits (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Money market	$ 214,185,000	$ 237,924,000
Savings	335,050,000	404,150,000
Time, $250,000 or more	37,607,000	10,802,000
Other Time	54,045,000	38,384,000
Interest-bearing deposits	$ 640,887,000	$ 691,260,000

Note 7 - Deposits - Maturities

Note 7 - Deposits - Maturities of Time Deposits (Details)	Dec. 31, 2023 USD ($)
2024	$ 84,750,000
2025	5,015,000
2026	1,181,000
2027	514,000
2028	152,000
thereafter	40,000
Time Deposits	$ 91,652,000

Note 8 - Securities Sold Unde_3

Note 8 - Securities Sold Under Agreements to Repurchase (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Securities Sold under Agreements to Repurchase	$ 23,054,000	$ 18,624,000
Assets Sold under Agreements to Repurchase, Carrying Amount	$ 34,100,000	$ 29,595,000
Securities Sold Under Agreements to Repurchase, Term (Year)	2 years

Note 8 - Securities Sold Unde_4

Note 8 - Securities Sold Under Agreements to Repurchase - Securities Sold Under Agreements to Repurchase (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Average daily balance during the year	$ 18,572,000	$ 12,325,000
Average interest rate during the year	0.15%	0.04%
Maximum month-end balance during the year	$ 23,054,000	$ 18,624,000
Weighted average interest rate at year-end	0.20%	0.05%

Note 9 - Borrowing Arrangemen_2

Note 9 - Borrowing Arrangements (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023	Jan. 25, 2022
Federal Home Loan Bank Stock	$ 6,234,000	$ 4,964,000
Interest Expense, Debt	896,000	0	$ 0
Loan Agreement and Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage					3.85%
Interest Expense, Debt	369,000
Debt Instrument, Covenant, Maximum Debt Outstanding					$ 15,000,000
Debt Instrument, Loan Fee					187,500
Long-Term Debt		0		$ 10,000,000
Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 15,000,000
Long-Term Line of Credit		15,000,000
Lender Bank One [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing	50,000,000
Lender Bank Two [Member]
Unsecured Short-term Borrowing Agreement, Amount Available for Borrowing	20,000,000
Lender Banks [Member]
Short-Term Debt	0	$ 0
Federal Reserve Bank Advances [Member]
Short-Term Debt	$ 80,000,000
Debt Instrument, Interest Rate, Stated Percentage	4.96%
Interest Expense, Debt	$ 527,000
Federal Reserve Bank Advances [Member] | Asset Pledged as Collateral [Member] | Bank Term Lending Program [Member]
Debt Instrument, Collateral Amount	107,000,000
Federal Home Loan Bank of San Francisco [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	215,000,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	396,000,000
Federal Home Loan Bank Stock	$ 6,200,000

Note 10 - Junior Subordinated_2

Note 10 - Junior Subordinated Deferrable Interest Debentures (Details Textual) - USD ($)			12 Months Ended
	Mar. 27, 2023	Feb. 09, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2005	Dec. 31, 2002
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust			$ 0	$ 10,310,000
Interest Expense, Junior Subordinated Debentures			$ 141,000	$ 359,000	$ 348,000
Plumas Statutory Trust 1 [Member]
Trust Preferred Securities Issued, Number (in shares)							6,000
Trust Preferred Securities, Liquidation Amount per Preferred Security (in dollars per share)							$ 1,000
Proceeds from Issuance of Trust Preferred Securities							$ 6,000,000
Amount Invested in Subordinated Debentures by Trust							$ 6,186,000
Plumas Statutory Trust 1 [Member] | Junior Subordinated Debt [Member]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		100%
Plumas Statutory Trust 1 [Member] | Trust Preferred Securities Subject to Mandatory Redemption [Member]
Trust Preferred Securities, Redeemed		$ 6,000,000
Plumas Statutory Trust II [Member]
Trust Preferred Securities Issued, Number (in shares)						4,000
Trust Preferred Securities, Liquidation Amount per Preferred Security (in dollars per share)						$ 1,000
Proceeds from Issuance of Trust Preferred Securities						$ 4,000,000
Amount Invested in Subordinated Debentures by Trust						$ 4,124,000
Plumas Statutory Trust II [Member] | Junior Subordinated Debt [Member]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		100%
Plumas Statutory Trust II [Member] | Trust Preferred Securities Subject to Mandatory Redemption [Member]
Trust Preferred Securities, Redeemed		$ 4,000,000
Plumas Statutory Trust I and II [Member]
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust	$ 10,000,000
Financial Instruments Subject to Mandatory Redemption, Percentage of Amount Redeemed (in dollars per share)	$ 100
Plumas Statutory Trust I and II [Member] | Junior Subordinated Debt [Member]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed	100%
Plumas Statutory Trust I and II [Member] | Common Stock Subject to Mandatory Redemption [Member]
Stock Redeemed or Called During Period, Value		$ 310,000

Note 11 - Derivatives (Details

Note 11 - Derivatives (Details Textual) - USD ($)		12 Months Ended
	May 26, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest Expense		$ 4,798,000	$ 1,249,000	$ 1,136,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative, Notional Amount	$ 10,000,000	10,000,000
Derivative, Amount of Hedged Item	$ 10,000,000
Derivative, Term of Contract (Year)	10 years
Derivative, Net Hedge Ineffectiveness Gain (Loss)			0
Proceeds from Derivative Instrument, Investing Activities		1,700,000
Interest Expense		$ 25,000	$ 104,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | London Interbank Offered Rate (LIBOR) 1 [Member]
Derivative, Basis Spread on Variable Rate	0.75%

Note 11 - Derivatives - Summary

Note 11 - Derivatives - Summary of Derivatives (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	May 26, 2020
Notional amounts	$ 10,000,000	$ 10,000,000
Weighted average pay rates	3.38%
Weighted average remaining maturity (in years) (Year)	7 years 6 months
Unrealized gains	$ 2,002,000

Note 12 - Commitments and Con_3

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Lease, Weighted Average Discount Rate, Percent	4.20%
Operating Lease, Weighted Average Remaining Lease Term (Year)	16 years 1 month 6 days
Lease, Cost	$ 635,000	$ 611,000	$ 507,000
Operating Lease, Cost	564,000	535,000	440,000
Short-Term Lease, Cost	35,000	50,000	52,000
Variable Lease, Cost	36,000	26,000	15,000
Operating Lease, Payments	$ 539,000	507,000
Consumer Loan Commitments as Percentage of Aggregate Commitments	5%
Commercial and Agricultural Loan Commitments as Percentage of Aggregate Commitments	30%
Real Estate Loan Commitments as Percentage of Aggregate Commitments	65%
Maximum Loan to Value Ratio	80%
Occupancy and Equipment Expense [Member]
Operating Lease, Expense	$ 599,000	585,000	$ 492,000
Other Assets [Member]
Operating Lease, Right-of-Use Asset	2,926,000	3,345,000
Other Liabilities [Member]
Operating Lease, Liability	$ 3,001,000	$ 3,396,000

Note 12 - Commitments and Con_4

Note 12 - Commitments and Contingencies - Maturity Analysis of Operating Lease Liability (Details)	Dec. 31, 2023 USD ($)
Year ended December 31, 2024	$ 481,000
Year ended December 31, 2025	385,000
Year ended December 31, 2026	263,000
Year ended December 31, 2027	232,000
Year ended December 31, 2028	146,000
Thereafter	2,684,000
Lessee, Operating Lease, Liability, to be Paid	4,191,000
Less: Present value discount	(1,190,000)
Liabilities [Member]
Lease Liability	$ 3,001,000

Note 12 - Commitments and Con_5

Note 12 - Commitments and Contingencies - Financial Instruments Representing Off-balance-sheet Credit Risk (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Commitments to extend credit	$ 174,621	$ 178,729
Letters of credit	$ 108	$ 0

Note 13 - Shareholders' Equit_2

Note 13 - Shareholders' Equity (Details Textual) - USD ($)					12 Months Ended
		Feb. 15, 2023	Feb. 15, 2022	Feb. 15, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 31, 2013
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval					$ 58,197,000
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)		$ 0.25	$ 0.16	$ 0.14
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)					101,994	118,850	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)					0	117,000
Share-Based Payment Arrangement, Expense					$ 318,000	$ 241,000	$ 223,000
Share-Based Payment Arrangement, Expense, Tax Benefit					22,000	17,000	15,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value					349,000	228,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value					484,000	840,000
Proceeds from Stock Options Exercised					339,000	309,000	265,000
Share-Based Payment Arrangement, Exercise of Option, Tax Benefit					$ 75,000	$ 58,000	$ 70,000
Common Equity Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	[1]				4.50%	4.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	[1]				0.06	0.06
Capital Required for Capital Adequacy to Risk Weighted Assets	[1]				0.08	0.08
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	[1]				0.04	0.04
Common Equity Tier One Risk Based Capital Required to Be Well Capitalized to Risk Weighted Assets					6.50%	6.50%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets					0.08	0.08
Capital Required to be Well Capitalized to Risk Weighted Assets					0.10	0.10
Tier One Leverage Capital Required to be Well Capitalized to Average Assets					0.05	0.05
Capital Conservation Buffer					2.50%
Asset Threshold to Qualify for the Policy Statement after Adopted Final Amendments to the Small Bank Holding Company Policy Statment					$ 3,000,000,000
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					0
Share-Based Payment Arrangement, Expense					$ 4,000	$ 21,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						1,650
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)						$ 31
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)						1 year
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited (in shares)					825
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)					825
Stock Option Plan 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)						576,550
Common Stock, Capital Shares Reserved for Future Issuance (in shares)								189,917
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)					0	117,200
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					$ 648,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					3 years 6 months
Stock Option Plan 2013 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)						126,550
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)						0
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						$ 616
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						14 days
[1]Does not include amounts required under the capital conservation buffer discussed above.

Note 13 - Shareholders' Equit_3

Note 13 - Shareholders' Equity - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Income:
Net Income	$ 29,776,000	$ 29,776,000	$ 26,444,000	$ 21,009,000
Earnings Per Share:
Basic earnings per common share (in dollars per share)		$ 5.08	$ 4.53	$ 3.82
Diluted earnings per common share (in dollars per share)		$ 5.02	$ 4.47	$ 3.76
Weighted Average Number of Shares Outstanding:
Basic shares (in shares)		5,863	5,840	5,502
Diluted shares (in shares)		5,934	5,912	5,583

Note 13 - Shareholders' Equit_4

Note 13 - Shareholders' Equity - Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Options outstanding, Weighted average remaining contractual term in years (Year)	3 years
Options outstanding, Intrinsic value	$ 3,282,202
Options exercisable, Weighted average remaining contractual term in years (Year)	3 years
Expected to vest, Weighted average remaining contractual term in years (Year)	4 years
Expected to vest, Intrinsic value	$ 18,663
Options granted, shares (in shares)	0	117,000
Stock Option Plan 2022 [Member]
Options outstanding, Shares (in shares)	117,200	0
Options outstanding, Weighted average exercise price (in dollars per share)	$ 31	$ 0
Options cancelled, Shares (in shares)	(10,400)
Options cancelled, Weighted average exercise price (in dollars per share)	$ 31
Options exercised, Shares (in shares)	(1,300)
Options exercised, Weighted average exercise price (in dollars per share)	$ 31
Options outstanding, Shares (in shares)	105,500	117,200	0
Options outstanding, Weighted average exercise price (in dollars per share)	$ 31	$ 31	$ 0
Options outstanding, Weighted average remaining contractual term in years (Year)	8 years 3 months 18 days	9 years 3 months 18 days
Options outstanding, Intrinsic value	$ 1,091,925
Options exercisable, Shares (in shares)	23,100
Options exercisable, Weighted average exercise price (in dollars per share)	$ 31
Options exercisable, Weighted average remaining contractual term in years (Year)	8 years 3 months 18 days
Options exercisable, Intrinsic value	$ 239,085
Expected to vest, Shares (in shares)	72,900
Expected to vest, Weighted average exercise price (in dollars per share)	$ 31
Expected to vest, Weighted average remaining contractual term in years (Year)	8 years 3 months 18 days
Expected to vest, Intrinsic value	$ 754,515
Options granted, shares (in shares)	0	117,200
Options granted (in dollars per share)		$ 31
Stock Option Plan 2013 [Member]
Options outstanding, Shares (in shares)	189,917	223,617	272,085
Options outstanding, Weighted average exercise price (in dollars per share)	$ 21.14	$ 19.71	$ 18.25
Options cancelled, Shares (in shares)			(8,000)
Options cancelled, Weighted average exercise price (in dollars per share)			$ 21.75
Options exercised, Shares (in shares)	(24,400)	(33,700)	(40,468)
Options exercised, Weighted average exercise price (in dollars per share)	$ 18.59	$ 11.66	$ 9.48
Options outstanding, Shares (in shares)	165,517	189,917	223,617
Options outstanding, Weighted average exercise price (in dollars per share)	$ 21.52	$ 21.14	$ 19.71
Options exercisable, Shares (in shares)	164,267
Options exercisable, Weighted average exercise price (in dollars per share)	$ 21.48
Options exercisable, Intrinsic value	$ 3,263,985
Expected to vest, Shares (in shares)	1,250
Expected to vest, Weighted average exercise price (in dollars per share)	$ 26.42
Options granted, shares (in shares)		0

Note 13 - Shareholders' Equit_5

Note 13 - Shareholders' Equity - Regulatory Capital (Details) $ in Thousands		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Common Equity Tier 1 Ratio, Actual amount		$ 179,194	$ 157,361
Common Equity Tier 1 Ratio, Actual ratio		0.157	0.147
Common Equity Tier 1 Ratio, For capital adequacy purposes amount	[1]	$ 51,294	$ 48,218
Common Equity Tier 1 Ratio, For capital adequacy purposes ratio	[1]	4.50%	4.50%
Common Equity Tier 1 Ratio, To be well-capitalized under prompt corrective provisions amount		$ 74,092	$ 69,648
Common Equity Tier 1 Ratio, To be well-capitalized under prompt corrective provisions ratio		6.50%	6.50%
Tier 1 Leverage Ratio, Actual amount		$ 179,194	$ 157,361
Tier 1 Leverage Ratio, Actual ratio		0.108	0.092
Tier 1 Leverage Ratio, For capital adequacy purposes amount	[1]	$ 66,348	$ 68,078
Tier 1 Leverage Ratio, For capital adequacy purposes ratio	[1]	0.04	0.04
Tier 1 Leverage Ratio, To be well-capitalized under prompt corrective provisions amount		$ 82,935	$ 85,098
Tier 1 Leverage Ratio, To be well-capitalized under prompt corrective provisions ratio		0.05	0.05
Tier 1 Risk-Based Capital Ratio, Actual amount		$ 179,194	$ 157,361
Tier 1 Risk-Based Capital Ratio, Actual ratio		0.157	0.147
Tier 1 Risk-Based Capital Ratio, For capital adequacy purposes amount	[1]	$ 68,392	$ 64,291
Tier 1 Risk-Based Capital Ratio, For capital adequacy purposes ratio	[1]	0.06	0.06
Tier 1 Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions amount		$ 91,190	$ 85,721
Tier 1 Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions ratio		0.08	0.08
Total Risk-Based Capital Ratio, Actual amount		$ 192,860	$ 168,419
Total Risk-Based Capital Ratio, Actual ratio		0.169	0.157
Total Risk-Based Capital Ratio, For capital adequacy purposes amount	[1]	$ 91,190	$ 85,721
Total Risk-Based Capital Ratio, For capital adequacy purposes ratio	[1]	0.08	0.08
Total Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions amount		$ 113,987	$ 107,151
Total Risk-Based Capital Ratio, To be well-capitalized under prompt corrective provisions ratio		0.10	0.10
[1]Does not include amounts required under the capital conservation buffer discussed above.

Note 14 - Other Expenses - Othe

Note 14 - Other Expenses - Other Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outside service fees	$ 4,496,000	$ 4,057,000	$ 3,753,000
Professional fees	1,258,000	1,282,000	1,311,000
Advertising and promotion	941,000	673,000	431,000
Telephone and data communications	806,000	770,000	746,000
Armored car and courier	767,000	675,000	498,000
Director compensation, education and retirement	763,000	606,000	498,000
Deposit insurance	737,000	528,000	455,000
Business development	615,000	506,000	343,000
Loan collection costs	423,000	274,000	284,000
Amortization of Core Deposit Intangible	237,000	284,000	246,000
Other operating expense	865,000	874,000	698,000
Other non-interest expense	$ 11,908,000	$ 10,529,000	$ 9,263,000

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Jan. 01, 2022
Deferred Tax Assets, Gross	$ 20,670,000	$ 20,670,000		$ 22,086,000
Deferred Tax Liabilities, Gross	1,919,000	1,919,000		2,469,000
Deferred Tax Assets, Net	18,751,000	$ 18,751,000		$ 19,617,000
Deferred Tax Assets, Valuation Allowance	0		$ 0
Amortization Method Qualified Affordable Housing Project Investments	2,388,000		$ 2,481,000
Qualified Affordable Housing Project Investments, Commitment	$ 1,856,000

Note 15 - Income Taxes - Provis

Note 15 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current, federal	$ 7,310,000	$ 5,398,000	$ 6,112,000
Current, State	3,827,000	2,794,000	2,669,000
Current, Total	11,137,000	8,192,000	8,781,000
Deferred, federal	(582,000)	686,000	(964,000)
Deferred, State	(120,000)	347,000	(339,000)
Deferred, Total	(702,000)	1,033,000	(1,303,000)
Provision for income taxes, federal	6,728,000	6,084,000	5,148,000
Provision for income taxes, State	3,707,000	3,141,000	2,330,000
Provision for income taxes, Total	$ 10,435,000	$ 9,225,000	$ 7,478,000

Note 15 - Income Taxes - Deferr

Note 15 - Income Taxes - Deferred Tax Assets & Liabilities (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Jan. 01, 2022
Deferred tax assets:
Allowance for credit losses		$ 3,449,000	$ 3,014,000
Deferred compensation		1,127,000	1,078,000
State taxes		804,000	595,000
Premises and equipment		619,000	505,000
Unrealized loss on available-for-sale investment securities		13,625,000	16,017,000
Other		1,046,000	877,000
Total deferred tax assets	$ 20,670,000	20,670,000	22,086,000
Deferred tax liabilities:
Deferred loan costs		(1,259,000)	(1,155,000)
Purchase accounting adjustments		(306,000)	(380,000)
Unrealized gain on cash flow hedge		0	(592,000)
Other		(354,000)	(342,000)
Total deferred tax liabilities	(1,919,000)	(1,919,000)	(2,469,000)
Net deferred tax assets	$ 18,751,000	$ 18,751,000	$ 19,617,000

Note 15 - Income Taxes - Qualif

Note 15 - Income Taxes - Qualified Affordable Housing Projects (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Tax credits and other tax benefits - decrease in tax expense	$ 142,691	$ 33,305
Amortizaton - increase in tax expense	$ 93,012	$ 19,474

Note 15 - Income Taxes - Income

Note 15 - Income Taxes - Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Federal income tax, at statutory rate	21%	21%	21%
State franchise tax, net of Federal tax effect	7%	7%	6.50%
Interest on obligations of states and political subdivisions	(1.80%)	(1.60%)	(1.20%)
Net increase in cash surrender value of bank owned life insurance	(0.20%)	(0.20%)	(0.30%)
Other	0%	(0.30%)	0.20%
Effective tax rate	26%	25.90%	26.20%

Note 16 - Related Party Trans_3

Note 16 - Related Party Transactions - Related Party Borrowers (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Balance	$ 4,742,000
Disbursements	1,952,000
Amounts repaid	(2,122,000)
Other	(46,000)
Balance	4,526,000
Undisbursed commitments to related parties, December 31, 2023	$ 220,000

Note 17 - Employee Benefit Pl_2

Note 17 - Employee Benefit Plans (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	30%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	3%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 351,000	$ 305,000	$ 260,000
Defined Contribution Plan, Cost	595,000	471,000	437,000
Employee-related Liabilities	4,013,000	3,831,000
Bank Owned Life Insurance	16,110,000	16,020,000
Bank Owned Life Insurance Income	$ 417,000	$ 391,000	$ 380,000
Minimum [Member]
Defined Contribution Plan, Salary Continuation Period (Year)	10 years
Maximum [Member]
Defined Contribution Plan, Salary Continuation Period (Year)	15 years
Director [Member]
Defined Contribution Plan, Number of Employees	8
Former Executives Officer [Member]
Defined Contribution Plan, Number of Employees	5
Former Director [Member]
Defined Contribution Plan, Number of Employees	3

Note 18 - Comprehensive Incom_2

Note 18 - Comprehensive Income - Changes in OCI (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 119,004,000	$ 134,082,000	$ 100,154,000
Current year-to-date other comprehensive income (loss)	34,068,000	(11,912,000)	17,864,000
Balance	147,317,000	119,004,000	134,082,000
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(54,183,000)	1,666,000
Current year-to-date other comprehensive income (loss)	8,095,000	(55,849,000)
Balance	(46,088,000)	(54,183,000)	1,666,000
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Balance	2,002,000	607,000
Current year-to-date other comprehensive income (loss)	(2,002,000)	1,395,000
Balance		2,002,000	607,000
AOCI Attributable to Parent [Member]
Balance	(36,756,000)	1,600,000	4,745,000
Current year-to-date other comprehensive income (loss)	4,292,000	(38,356,000)
Balance	$ (32,464,000)	$ (36,756,000)	$ 1,600,000

Note 18 - Comprehensive Incom_3

Note 18 - Comprehensive Income - Reclassifications of OCI (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Termination of cash flow hedge	$ 1,707,000	$ 0	$ (209,000)
Tax effect	505,000	$ 0	$ (62,000)
Total reclassifications for the period	$ 1,202,000

Note 19 - Parent Only Condens_3

Note 19 - Parent Only Condensed Financial Statements - Condensed Balance Sheets (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 85,655,000		$ 183,426,000
Total assets	1,610,416,000		1,621,044,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Borrowings	90,000,000		0
Junior subordinated deferrable interest debentures	0		10,310,000
Total liabilities	1,463,099,000		1,502,040,000
Shareholders' equity:
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,871,523 at December 31, 2023 and 5,850,216 at December 31, 2022	28,033,000		27,372,000
Retained earnings	151,748,000		128,388,000
Accumulated other comprehensive loss, net of taxes	(32,464,000)		(36,756,000)
Total shareholders' equity	147,317,000	$ 147,317,000	119,004,000	$ 134,082,000	$ 100,154,000
Total liabilities and shareholders' equity	1,610,416,000		1,621,044,000
Parent Company [Member]
ASSETS
Cash and cash equivalents	3,608,000		964,000
Investment in bank subsidiary	153,636,000		126,498,000
Interest rate swaps	0		2,002,000
Other assets	256,000		810,000
Total assets	157,500,000		130,274,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities	183,000		960,000
Borrowings	10,000,000		0
Junior subordinated deferrable interest debentures	0		10,310,000
Total liabilities	10,183,000		11,270,000
Shareholders' equity:
Common stock - no par value; 22,500,000 shares authorized; issued and outstanding – 5,871,523 at December 31, 2023 and 5,850,216 at December 31, 2022	28,033,000		27,372,000
Retained earnings	151,748,000		128,388,000
Accumulated other comprehensive loss, net of taxes	(32,464,000)		(36,756,000)
Total shareholders' equity	147,317,000		119,004,000
Total liabilities and shareholders' equity	$ 157,500,000		$ 130,274,000

Note 19 - Parent Only Condens_4

Note 19 - Parent Only Condensed Financial Statements - Condensed Statements of Income and Comprehensive Income (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gain on termination of swaps		$ 1,707,000	$ 0	$ 0
Interest on junior subordinated deferrable interest debentures		141,000	359,000	348,000
Interest on borrowings		896,000	0	0
Other expenses		31,000	67,000	8,000
Total interest expense		4,798,000	1,249,000	1,136,000
Income before income taxes		40,211,000	35,669,000	28,487,000
Income tax (expense) benefit		(10,435,000)	(9,225,000)	(7,478,000)
Net income	$ 29,776,000	29,776,000	26,444,000	21,009,000
Total comprehensive income (loss)		34,068,000	(11,912,000)	17,864,000
Parent Company [Member]
Dividends declared by bank subsidiary		7,500,000	4,000,000	8,035,000
Gain on termination of swaps		1,707,000	0	0
Earnings from investment in Plumas Statutory Trust I and II		5,000	14,000	9,000
Total income		9,212,000	4,014,000	8,044,000
Interest on junior subordinated deferrable interest debentures		141,000	359,000	348,000
Interest on borrowings		369,000	0	0
Other expenses		523,000	556,000	399,000
Total interest expense		1,033,000	915,000	747,000
Income before equity in undistributed income of subsidiary		8,179,000	3,099,000	7,297,000
Equity in undistributed income of subsidiary		21,746,000	23,039,000	13,442,000
Income before income taxes		29,925,000	26,138,000	20,739,000
Income tax (expense) benefit		(149,000)	306,000	270,000
Net income		29,776,000	26,444,000	21,009,000
Total comprehensive income (loss)		$ 34,068,000	$ (11,912,000)	$ 17,864,000

Note 19 - Parent Only Condens_5

Note 19 - Parent Only Condensed Financial Statements - Condensed Statements of Cash Flows (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Income	$ 29,776,000	$ 29,776,000	$ 26,444,000	$ 21,009,000
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation expense		322,000	262,000	223,000
Decrease (increase) in accrued interest receivable and other assets		335,000	(1,094,000)	(876,000)
Net cash provided by (used in) operating activities		38,338,000	56,885,000	(8,418,000)
Cash flows from financing activities:
Cash dividends paid on common stock		(5,862,000)	(3,737,000)	(3,081,000)
Redemption of Trust Preferred Securities		(10,310,000)	0	0
Increase in other borrowings		90,000,000	0	0
Proceeds from exercise of stock options		339,000	309,000	265,000
Net cash (used in) provided by financing activities		(45,557,000)	16,723,000	283,903,000
(Decrease) increase in cash and cash equivalents		(97,771,000)	(197,158,000)	195,675,000
Cash and cash equivalents at beginning of year	183,426,000	183,426,000	380,584,000	184,909,000
Cash and cash equivalents at end of year		85,655,000	183,426,000	380,584,000
Parent Company [Member]
Net Income		29,776,000	26,444,000	21,009,000
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed income of subsidiary		(21,746,000)	(23,039,000)	(13,442,000)
Stock-based compensation expense		78,000	78,000	52,000
Decrease (increase) in accrued interest receivable and other assets		554,000	(88,000)	(14,000)
(Decrease) increase in other liabilities		(185,000)	(65,000)	596,000
Net cash provided by (used in) operating activities		8,477,000	3,330,000	8,201,000
Cash flows from investing activities:
Cash paid in acquisition		0	0	(4,738,000)
Cash flows from financing activities:
Cash dividends paid on common stock		(5,862,000)	(3,737,000)	(3,081,000)
Redemption of Trust Preferred Securities		(10,310,000)	0	0
Increase in other borrowings		10,000,000	0	0
Proceeds from exercise of stock options		339,000	309,000	265,000
Net cash (used in) provided by financing activities		(5,833,000)	(3,428,000)	(2,816,000)
(Decrease) increase in cash and cash equivalents		2,644,000	(98,000)	647,000
Cash and cash equivalents at beginning of year	$ 964,000	964,000	1,062,000	415,000
Cash and cash equivalents at end of year		$ 3,608,000	$ 964,000	$ 1,062,000

Note 20 - Subsequent Events (De

Note 20 - Subsequent Events (Details Textual)			12 Months Ended
	Feb. 14, 2024 USD ($)	Jan. 19, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Gain (Loss) on Sale of Investments			$ 0	$ 0	$ (209,000)
Subsequent Event [Member] | Lease Agreements [Member]
Lessee, Operating Lease, Term of Contract (Year)		15 years
Lessee, Operating Lease, Renewal Term (Year)		15 years
Operating Lease, Expense		$ 3,100,000
Operating Lease, Term of Contract, Annual Rent Increase, Percentage		2%
Operating Lease, Renewal Term, Annual Rent Increase, Percentage		2%
Discontinued Operations, Disposed of by Sale [Member] | The Properties [Member] | Subsequent Event [Member]
Proceeds from Sale of Productive Assets		$ 33,600,000
Discontinued Operations, Disposed of by Sale [Member] | The Properties [Member] | Subsequent Event [Member] | NEVADA
Number of Real Estate Properties		1
Discontinued Operations, Disposed of by Sale [Member] | The Properties [Member] | Subsequent Event [Member] | CALIFORNIA
Number of Real Estate Properties		11
Discontinued Operations, Disposed of by Sale [Member] | The Branches [Member] | Subsequent Event [Member]
Number of Real Estate Properties	9
Proceeds from Sale of Productive Assets	$ 25,700,000	$ 25,700,000
Gain (Loss) on Disposition of Assets	19,800,000
Gain (Loss) on Sale of Investments	19,800,000
Proceeds from Sale, Maturity and Collection of Investments	$ 115,000,000
Discontinued Operations, Disposed of by Sale [Member] | Non-branch Offices [Member] | Subsequent Event [Member]
Number of Real Estate Properties		3
Proceeds from Sale of Productive Assets		$ 7,900,000
Maximum [Member] | Discontinued Operations, Disposed of by Sale [Member] | The Properties [Member] | Subsequent Event [Member]
Number of Real Estate Properties		12
Maximum [Member] | Discontinued Operations, Disposed of by Sale [Member] | The Branches [Member] | Subsequent Event [Member]
Number of Real Estate Properties		9