Quaint Oak Bancorp (QNTO) 10-K 28 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 26, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001391933
Entity Registrant Name	QUAINT OAK BANCORP, INC.
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	000-52694
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	35-2293957
Entity Address, Address Line One	501 Knowles Avenue
Entity Address, City or Town	Southampton
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18966
City Area Code	215
Local Phone Number	364-4059
Title of 12(g) Security	Common Stock, $.01 par value per share
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			$ 24,400,000
Entity Common Stock, Shares Outstanding		2,493,154
Auditor Name	S.R. Snodgrass, P.C.
Auditor Location	Cranberry Township, Pennsylvania
Auditor Firm ID	74

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Due from banks, non-interest-bearing	$ 767	$ 421
Due from banks, interest-bearing	61,360	3,472
Cash and cash equivalents	62,127	3,893
Investment in interest-earning time deposits	1,912	3,833
Investment securities available for sale	2,341	2,970
Loans held for sale	60,380	133,222
Loans receivable, net of allowance for credit losses (2023 $6,758; 2022 $7,678)	603,349	621,864
Accrued interest receivable	3,502	3,462
Investment in Federal Home Loan Bank stock, at cost	1,474	6,601
Bank-owned life insurance	4,329	4,226
Premises and equipment, net	2,933	2,775
Goodwill	2,573	2,573
Other intangible, net of accumulated amortization	125	174
Prepaid expenses and other assets	9,073	6,757
Total Assets	754,118	792,350
Liabilities
Non-interest bearing	92,215	88,728
Interest-bearing	539,484	460,520
Total	631,699	549,248
Federal Home Loan Bank short-term borrowings	0	93,200
Federal Home Loan Bank short-term borrowings	29,022	66,022
Federal Reserve Bank short-term borrowings	0	7,000
Other short-term borrowings	5,549	5,489
Subordinated debt	21,957	7,966
Accrued interest payable	1,106	584
Advances from borrowers for taxes and insurance	3,730	4,186
Accrued expenses and other liabilities	9,490	9,573
Total Liabilities	702,553	743,268
Stockholders’ Equity
Preferred stock – $0.01 par value, 1,000,000 shares authorized; none issued or outstanding	0	0
Common stock – $0.01 par value; 9,000,000 shares authorized; 2,895,675 and 2,777,250 issued as of December 31, 2023, and December 31, 2022, respectively; 2,407,048 and 2,167,613 outstanding at December 31, 2023 and 2022, respectively	29	28
Additional paid-in capital	20,299	17,906
Treasury stock, at cost: 488,627 and 609,637 shares at December 31, 2023 and 2022, respectively	(3,568)	(3,992)
Accumulated other comprehensive loss	(10)	(24)
Retained earnings	31,741	30,875
Total Quaint Oak Bancorp, Inc. Stockholders’ Equity	48,491	44,793
Noncontrolling Interest	3,074	4,289
Total Stockholders’ Equity	51,565	49,082
Total Liabilities and Stockholders’ Equity	$ 754,118	$ 792,350

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for Credit Loss	$ 6,758	$ 7,678
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	9,000,000	9,000,000
Common stock, shares issued (in shares)	2,895,675	2,777,250
Common stock, shares outstanding (in shares)	2,407,048	2,167,613
Treasury stock, at cost, shares (in shares)	488,627	609,637

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Interest and Dividend Income
Interest on loans, including fees	$ 43,361,000		$ 31,781,000
Interest and dividends on investment securities, interest-bearing deposits with others, and Federal Home Loan Bank stock	1,109,000		685,000
Total Interest and Dividend Income	44,470,000		32,466,000
Interest Expense
Interest on deposits	18,811,000		6,043,000
Interest on Federal Home Loan Bank short-term borrowings	3,907,000		737,000
Interest on Federal Home Loan Bank long-term borrowings	1,326,000		1,355,000
Interest on Federal Reserve Bank borrowings	34,000		15,000
Interest on other short-term borrowings	780,000		107,000
Interest on subordinated debt	1,449,000		520,000
Total Interest Expense	26,307,000		8,777,000
Net Interest Income	18,163,000		23,689,000
Recovery of Provision for Credit Losses	(45,000)	[1]	2,475,000
Provision for Off Balance Sheet Credit Exposures	202,000		0
Net Interest Income after Provision for Credit Losses	18,006,000		21,214,000
Non-Interest Income
Insurance commissions	663,000		593,000
Income from bank-owned life insurance	102,000		89,000
Net gain on loans held for sale	6,696,000		12,500,000
Gain on the sale of SBA loans	468,000		310,000
Total Non-Interest Income, net	15,332,000		19,411,000
Non-Interest Expense
Salaries and employee benefits	20,973,000		20,137,000
Directors’ fees and expenses	316,000		286,000
Occupancy and equipment	2,481,000		1,904,000
Data processing	1,051,000		690,000
Professional fees	1,058,000		748,000
FDIC deposit insurance assessment	867,000		658,000
Advertising	643,000		568,000
Amortization of other intangible	49,000		49,000
Other	3,002,000		2,220,000
Total Non-Interest Expense	30,440,000		27,260,000
Income before Income Taxes	2,898,000		13,365,000
Income Taxes	1,228,000		3,054,000
Net Income	1,670,000		10,311,000
Net Income Attributable to Noncontrolling Interest	(350,000)		2,448,000
Net Income Attributable to Quaint Oak Bancorp, Inc.	$ 2,020,000		$ 7,863,000
Earnings per share – basic (in dollars per share)	$ 0.9		$ 3.85
Average shares outstanding - basic (in shares)	2,254,444		2,042,740
Earnings per share - diluted (in dollars per share)	$ 0.89		$ 3.65
Average shares outstanding - diluted (in shares)	2,275,034		2,152,889
Mortgage Banking and Abstract Fees [Member]
Non-Interest Income
Non-interest revenue	$ 2,338,000		$ 3,103,000
Real Estate Sales Commissions [Member]
Non-Interest Income
Non-interest revenue	94,000		298,000
Other Fees and Services Fees [Member]
Non-Interest Income
Non-interest revenue	1,253,000		650,000
Loan Servicing Fee [Member]
Non-Interest Income
Non-interest revenue	$ 3,718,000		$ 1,868,000
[1]Provision included in the table only includes the portion related to loans receivable. For the year ended December 31, 2023, the total recovery of credit losses of $157,000 includes a recovery of $202,000 for off balance sheet credit exposure, which is reflected in other liabilities on the Consolidated Balance Sheet.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net Income	$ 1,670	$ 10,311
Other Comprehensive Income (Loss):
Unrealized gains (losses) on investment securities available for sale	17	(59)
Income tax effect	(3)	12
Total other comprehensive income (loss)	14	(47)
Total Comprehensive Income	1,684	10,264
Comprehensive (Loss) Income Attributable to Noncontrolling Interest	(350)	2,448
Comprehensive Income Attributable to Quaint Oak Bancorp, Inc.	$ 2,034	$ 7,816

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	The 401(k) Plan [Member] Common Stock Outstanding [Member]	The 401(k) Plan [Member] Additional Paid-in Capital [Member]	The 401(k) Plan [Member] Treasury Stock, Common [Member]	The 401(k) Plan [Member] AOCI Attributable to Parent [Member]	The 401(k) Plan [Member] Retained Earnings [Member]	The 401(k) Plan [Member] Noncontrolling Interest [Member]	The 401(k) Plan [Member]	The 2018 Stock Incentive Plan [Member] Common Stock Outstanding [Member]	The 2018 Stock Incentive Plan [Member] Additional Paid-in Capital [Member]	The 2018 Stock Incentive Plan [Member] Treasury Stock, Common [Member]	The 2018 Stock Incentive Plan [Member] AOCI Attributable to Parent [Member]	The 2018 Stock Incentive Plan [Member] Retained Earnings [Member]	The 2018 Stock Incentive Plan [Member] Noncontrolling Interest [Member]	The 2018 Stock Incentive Plan [Member]	The 2008 Stock Option Plan [Member] Common Stock Outstanding [Member]	The 2008 Stock Option Plan [Member] Additional Paid-in Capital [Member]	The 2008 Stock Option Plan [Member] Treasury Stock, Common [Member]	The 2008 Stock Option Plan [Member] AOCI Attributable to Parent [Member]	The 2008 Stock Option Plan [Member] Retained Earnings [Member]	The 2008 Stock Option Plan [Member] Noncontrolling Interest [Member]	The 2008 Stock Option Plan [Member]	Common Stock Outstanding [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2021																						2,011,313
Balance at Dec. 31, 2021																						$ 28,000	$ 15,685,000	$ (4,977,000)	$ 23,000	$ 24,030,000	$ 2,120,000	$ 36,909,000
Contribution of shares to ESOP from Treasury (in shares)																						16,000
Contribution of shares to ESOP from Treasury																							244,000	99,000				343,000
Reissuance of treasury stock (in shares)	4,420							9,123							23,000							105,904
Reissuance of treasury stock		$ 73,000	$ 27,000				$ 100,000		$ (57,000)	$ 57,000						$ 69,000	$ 192,000				$ 261,000		1,724,000	659,000				2,383,000
Treasury stock purchased (in shares)																						(2,147)
Treasury stock purchased																								(49,000)				(49,000)
Stock based compensation expense																							168,000					168,000
Net Income Attributable to Noncontrolling Interest																											2,448,000	2,448,000
Cash dividends declared, per share																										(1,018,000)		(1,018,000)
Noncontrolling interest distribution																											(279,000)	(279,000)
Net income																										7,863,000		7,863,000
Other comprehensive loss, net																									(47,000)			$ (47,000)
Balance (in shares) at Dec. 31, 2022																						2,167,613						2,167,613
Balance at Dec. 31, 2022																						$ 28,000	17,906,000	(3,992,000)	(24,000)	30,875,000	4,289,000	$ 49,082,000
Contribution of shares to ESOP from Treasury (in shares)																						11,320
Contribution of shares to ESOP from Treasury																							77,000	73,000				150,000
Reissuance of treasury stock (in shares)	18,492							9,122							104,403							118,425
Reissuance of treasury stock		$ 169,000	$ 120,000				$ 289,000		$ 57,000	$ 57,000				$ 0		$ 335,000	$ 607,000				$ 942,000	$ 1,000	1,644,000					1,645,000
Treasury stock purchased (in shares)																						(22,327)
Treasury stock purchased																								(433,000)				(433,000)
Stock based compensation expense																							225,000					225,000
Net Income Attributable to Noncontrolling Interest																											(350,000)	(350,000)
Cash dividends declared, per share																										(1,154,000)		(1,154,000)
Noncontrolling interest distribution																											(865,000)	(865,000)
Net income																										2,020,000		2,020,000
Other comprehensive loss, net																									14,000			$ 14,000
Balance (in shares) at Dec. 31, 2023																						2,407,048						2,407,048
Balance at Dec. 31, 2023																						$ 29,000	$ 20,299,000	$ (3,568,000)	$ (10,000)	$ 31,741,000	$ 3,074,000	$ 51,565,000

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash dividends declared, per share (in dollars per share)	$ 0.52	$ 0.5

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net income	$ 1,670,000	$ 10,311,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Provision for Loan, Lease, and Other Losses	157,000	2,475,000
Depreciation expense	530,000	437,000
Amortization, net	461,000	408,000
Accretion of deferred loan fees and costs, net	(564,000)	(1,944,000)
Deferred income taxes	351,000	(222,000)
Stock-based compensation expense	225,000	511,000
Net gain on loans sold	(6,696,000)	(12,500,000)
Loans held for sale-originations	(341,160,000)	(521,710,000)
Loans held for sale-proceeds	420,698,000	508,811,000
Gain on the sale of SBA loans	(468,000)	(310,000)
Increase in the cash surrender value of bank-owned life insurance	(103,000)	(89,000)
Changes in assets and liabilities which provided (used) cash:
Accrued interest receivable	(40,000)	(323,000)
Prepaid expenses and other assets	(2,835,000)	(2,085,000)
Accrued interest payable	522,000	410,000
Accrued expenses and other liabilities	(84,000)	3,582,000
Net Cash Provided by (Used in) Operating Activities	73,130,000	(12,238,000)
Cash Flows from Investing Activities
Purchase of interest-earning time deposits	(1,780,000)	(2,133,000)
Redemption of interest-earning time deposits	3,701,000	6,224,000
Principal repayments on investment securities available for sale	647,000	1,004,000
Net decrease (increase) in loans receivable	18,926,000	(218,119,000)
Purchase of Federal Home Loan Bank stock	(2,980,000)	(10,980,000)
Redemption of Federal Home Loan Bank stock	8,107,000	6,557,000
Purchase of premises and equipment	(688,000)	(560,000)
Net Cash Provided by (Used in) Investing Activities	25,933,000	(218,007,000)
Cash Flows from Financing Activities
Net increase in demand deposits, money markets, and savings accounts	64,559,000	84,041,000
Net increase in certificate accounts	17,892,000	18,041,000
(Decrease) increase in advances from borrowers for taxes and insurance	(456,000)	1,330,000
Proceed from (repayment of) Federal Home Loan Bank short-term borrowings	(93,140,000)	72,689,000
Proceeds from Federal Home Loan Bank long-term borrowings	20,000,000	79,000,000
Repayment of Federal Home Loan Bank long-term borrowings	(57,000,000)	(36,171,000)
(Repayment of) proceeds from Federal Reserve Bank short-term borrowings	(7,000,000)	3,105,000
Net proceeds from subordinated debt	13,742,000	0
Contribution of shares to ESOP	150,000	0
Proceeds from issuance unallocated shares from authorized shares	1,645,000	2,383,000
Purchase of treasury stock	(433,000)	(49,000)
Proceeds from the reissuance of treasury stock under 401(k) Plan	289,000	100,000
Proceeds from the exercise of stock options	932,000	261,000
Dividends paid	(1,154,000)	(1,018,000)
Noncontrolling interest capital distribution	(865,000)	(279,000)
Net Cash (Used in) Provided by Financing Activities	(40,829,000)	223,433,000
Net Increase (Decrease) in Cash and Cash Equivalents	58,234,000	(6,812,000)
Cash and Cash Equivalents – Beginning of Year	3,893,000	10,705,000
Cash and Cash Equivalents – End of Year	62,127,000	3,893,000
Supplementary Disclosure of Cash Flow and Non-Cash Information:
Cash payments for interest	25,785,000	8,367,000
Cash payments for income taxes	2,659,000	2,900,000
Initial recognition of operating lease right-of use assets	1,510,000	1,050,000
Initial recognition of operating lease obligations	$ 1,510,000	$ 1,050,000

Note 1 - Nature of Operations

Note 1 - Nature of Operations	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Nature of Operations [Text Block]	Note 1 The consolidated financial statements include the accounts of Quaint Oak Bancorp, Inc., a Pennsylvania chartered corporation (the “Company” or “Quaint Oak Bancorp”) and its wholly owned subsidiary, Quaint Oak Bank, a Pennsylvania chartered stock savings bank (the “Bank”), along with its wholly owned subsidiaries. At December 31, 2023, six July 2009. February, 2019, July 2012 August 2016 October 2021 January 4, 2021, second no The Bank is subject to regulation by the Pennsylvania Department of Banking and Securities and the Federal Deposit Insurance Corporation. Pursuant to the Bank’s election under Section 10 three

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	Note 2 Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The Company’s most significant estimates are the determination of the allowance for credit losses and valuation of deferred tax assets. Significant Group Concentrations of Credit Risk The Bank has a significant concentration of loans in Philadelphia County, Pennsylvania. The concentration of credit by type of loan is set forth in Note 7. December 31, 2023, one December 31, 2023, Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include non-interest earning and interest-earning demand deposits and money market accounts with various financial institutions, all of which mature within ninety Investment Securities Management determines the appropriate classification of debt securities at the time of purchase and reevaluates such designation as of each balance sheet date. Securities classified as available for sale are those securities that the Company intends to hold for an indefinite period of time but not Securities classified as held to maturity are those debt securities the Company has both the intent and ability to hold to maturity regardless of the changes in market conditions, liquidity needs, or changes in general economic conditions. These securities are carried at cost adjusted for amortization of premium and accretion of discount, which are recognized in interest income using the interest method over the terms of the securities. The Bank measures expected credit losses on available-for-sale debt securities when the Bank does not not not not not The Company follows the accounting guidance related to recognition and presentation of other-than-temporary impairment. This accounting guidance specifies that (a) if a company does not not not not not not not December 31, 2023 2022. Federal Home Loan Bank Stock Federal law requires a member institution of the Federal Home Loan Bank (FHLB) system to hold restricted stock of its district Federal Home Loan Bank according to a predetermined formula. FHLB stock is carried at cost and evaluated for impairment. When evaluating FHLB stock for impairment, its value is determined based on the ultimate recoverability of the par value of the stock. We evaluate our holdings of FHLB stock for impairment each reporting period. No impairment charges were recognized on FHLB stock during the years ended December 31, 2023 2022. Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees. Interest income is accrued on the unpaid principal balance. Loan origination fees and costs are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Bank is generally amortizing these amounts over the contractual life of the loan. The loans receivable portfolio is segmented into residential loans, commercial real estate loans, construction loans, commercial business, and consumer loans. The residential loan segment has two one four one four five Allowance for Credit Losses The Company adopted Accounting Standards Update (ASU) 2016 13 January 1, 2023 326, no January 1, 2023 326. Loans are stated at their principal amount outstanding, except for loans held for sale, which are carried at fair value. Interest income on loans is accrued as earned. In general, loans are placed on non-accrual status once they become 90 may 90 not may six A loan that is 90 may one Loans deemed to be a loss are written off through a charge against the allowance for credit losses (ACL). All loans are evaluated for possible charge-off when it is probable that the balance will not Loan Origination Fees and Costs. Allowance for Credit Losses. 326 January 1, 2023. 10 December 31, 2022. The Company has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on non-accrual status, any outstanding accrued interest is reversed against interest income. The ACL for loans is an estimate of the expected losses to be realized over the life of the loans in the portfolio. The ACL is determined for two 1 2 Loans Evaluated Collectively. Portfolio segment is defined as the level at which an entity develops and documents a systematic methodology to determine its ACL. The Company has designated eight one four one four Loans Evaluated Individually. may no December 31, 2023. Loans evaluated individually may one no may Management regularly reviews loans in the portfolio to assess credit quality indicators and to determine appropriate loan classification. For all loans, an internal risk rating process is used. The Company believes that internal risk ratings are the most relevant credit quality indicator for these types of loans. The migration of loans through the various internal risk rating categories is a significant component of the ACL methodology for these loans, which bases the probability of default on this migration. Assigning risk ratings involves judgment. Risk ratings may The following is a summary of the Company's internal risk rating categories: • Pass: These loans do not • Special Mention: These loans have a heightened credit risk, but not • Substandard: These loans are inadequately protected by current sound worth and paying capacity of the borrower. There exists a well-defined weakness or weaknesses that jeopardize the normal repayment of the debt. • Doubtful: These loans have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The allocation of the ACL is reviewed to evaluate its appropriateness in relation to the overall risk profile of the loan portfolio. The Company considers risk factors such as: local and national economic conditions; trends in delinquencies and non-accrual loans; the diversity of borrower industry types; and the composition of the portfolio by loan type. Qualitative and Other Adjustments to Allowance for Credit Losses: may not not not not not 36 Loans Held for Sale Loans originated by the Bank’s mortgage banking subsidiary, Quaint Oak Mortgage, LLC, are intended for sale in the secondary market and are carried at the lower of cost or fair value (LOCOM). Gains and losses on loan sales (sales proceeds minus carrying value) are recorded in noninterest income, and direct loan origination costs, commissions and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan. Oakmont Capital Holdings, LLC originates commercial business loans for the purchase of business essential equipment for sale primarily to other financial institutions and these are also classified as loans held for sale. Bank Owned Life Insurance ( BOLl ) The Company purchases bank owned life insurance as a mechanism for funding various employee benefit costs. The Company is the beneficiary of these policies that insure the lives of certain officers of its subsidiaries. The Company has recognized the cash surrender value under the insurance policies as an asset in the Consolidated Balance Sheets. Changes in the cash surrender value are recorded in non-interest income in the Consolidated Statements of Income. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed on the straight-line method over the expected useful lives of the related assets that range from three thirty-nine Goodwill and Other Intangible Assets Intangible assets on the consolidated balance sheets represent the acquisition by Quaint Oak Insurance Agency of the renewal rights to a book of business on August 1, 2016 ten January 2021. The Company performs a goodwill and other intangible asset impairment analysis at least on an annual basis or more often if events and circumstances indicate that there may Other Real Estate Owned Other real estate owned or foreclosed assets are comprised of property acquired through a foreclosure proceeding or acceptance of a deed in lieu of foreclosure and loans classified as in-substance foreclosures. A loan is classified as in-substance foreclosure when the Bank has taken possession of the collateral regardless of whether formal foreclosure proceedings take place. Other real estate properties are initially recorded at fair value, net of estimated selling costs at the date of foreclosure, establishing a new cost basis. After foreclosure, valuations are periodically performed by management and the real estate is carried at the lower of cost or fair value less estimated costs to sell. Net revenue and expenses from operations and additions to the valuation allowance are included in other expenses. The Company held no other real estate owned (OREO) at December 31, 2023 December 31, 2022. Mortgage Servicing Rights Included in other assets are mortgage servicing rights recognized as separate assets when mortgage loans are sold and the servicing rights are retained. These capitalized mortgage servicing rights are amortized into non-interest income in proportion to, and over the period of, the estimated future net servicing period of the underlying mortgage loans. Mortgage servicing rights totaled $382,000 and $330,000 at December 31, 2023 2022, December 31, 2023 2022, Advertising Costs The Company expenses all advertising costs as incurred. Advertising costs are included in non-interest expense on the Consolidated Statements of Income. Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when ( 1 2 3 not Income Taxes Deferred income taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not not The Company follows guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. A tax position is recognized as a benefit only if it is more likely than not 50 not not no no December 31, 2023 2022. no January 1, 2020. Comprehensive Income Accounting principles generally accepted in the United States of America require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the stockholders’ equity section of the balance sheet, such items, along with net income, are components of comprehensive income. Treasury Stock and Unallocated Common Stock The acquisition of treasury stock by the Company, including unallocated stock held by certain benefit plans, is recorded under the cost method. At the date of subsequent reissue, treasury stock is reduced by the cost of such stock based on an average cost method with any excess proceeds credited to additional paid-in capital. Share-Based Compensation Stock compensation accounting guidance requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost is measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock option and restricted share plans. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the closing price of the Company’s common stock on the grant date is used for restricted stock awards. At December 31, 2023, three 2013 2018 2023 May 2018 May 2023. 14. The Company also has an employee stock ownership plan (“ESOP”). This plan is more fully described in Note 14. Earnings Per Share Amounts reported in earnings per share reflect earnings available to common stockholders for the period divided by the weighted average number of shares of common stock outstanding during the period, exclusive of unearned ESOP shares, unvested restricted stock (RRP) shares and treasury shares. Stock options and unvested restricted stock are regarded as potential common stock and are considered in the diluted earnings per share calculations to the extent they would have a dilutive effect if converted to common stock, computed using the “treasury stock” method. Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers ( Topic 606 ) 606, The Company’s primary sources of revenue are derived from interest and dividends earned on loans and investment securities, mortgage banking revenue, including gains on the sale of mortgage loans, income from bank-owned life insurance, and other financial instruments that are not 606. Other Fees and Service Charges Abstract Title Fees Real Estate Sales Commissions, Net Insurance Commissions : not one no Off-Balance Sheet Financial Instruments In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit. Such financial instruments are recorded in the Consolidated Balance Sheet when they are funded. Reclassifications Certain items in the 2022 2023 not Accounting Pronouncements Adopted In June 2016, 2016 13, 2016 13 December 15, 2022, December 15, 2018. first In March 2022, 2022 02, 326 326 326 2016 13 December 15, 2022. As of January 1, 2023, 326 January 1, 2023 326, no January 1, 2023 326. In January 2020, 2020 04, Reference Rate Reform (Topic 848 March 2020 not not one December 31, 2022. December 2022, 2022 06, Reference Rate Reform (Topic 848 848 848 December 31, 2024. two 848 2022 06 In January 2021, 2021 01, Reference Rate Reform (Topic 848 848. 2021 01 848. 2021 01 may March 12, 2020, not December 31, 2022, December 31, 2022, December 31, 2022, Recent Accounting Pronouncements Not In November 2023, 2023 07, Segment Reporting (TOPIC 280 December 15, 2023, December 15, 2024. In December 2023, 2023 09, 740 December 15, 2024.

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 3 Earnings Per Share Earnings per share (“EPS”) consists of two not December 31, 2022, December 31, 2023, 2023 December 31, 2023, 2018 The following table sets forth the composition of the weighted average shares (denominator) used in the basic and dilutive earnings per share computations. For the Year Ended December 31, 2023 2022 Net Income $ 2,020,000 $ 7,863,000 Weighted average shares outstanding – basic 2,254,444 2,042,740 Effect of dilutive common stock equivalents 20,590 110,149 Adjusted weighted average shares outstanding – diluted 2,275,034 2,152,889 Basic earnings per share $ 0.90 $ 3.85 Diluted earnings per share $ 0.89 $ 3.65

Note 4 - Accumulated Other Comp

Note 4 - Accumulated Other Comprehensive (Loss) Income	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 4 Accumulated Other Comprehensive (Loss) Income The following table presents the changes in accumulated other comprehensive (loss) income by component, net of tax, for the years ended December 31, 2023 2022 Unrealized Losses on Investment Securities Available for Sale (1) 2023 2022 Balance beginning of the year $ (24 ) $ 23 Other comprehensive income (loss) before reclassifications 14 (47 ) Amount reclassified from accumulated other comprehensive income (loss) - - Total other comprehensive income (loss) 14 (47 ) Balance end of the year $ (10 ) $ (24 ) _______________________ ( 1 All amounts are net of tax. Amounts in parentheses indicate debits.

Note 5 - Investment in Interest

Note 5 - Investment in Interest-earning Time Deposits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Investments and Other Noncurrent Assets [Text Block]	Note 5 Investment in Interest-Earning Time Deposits The investment in interest-earning time deposits as of December 31, 2023 2022, 2023 2022 Due in one year or less $ 1,000 $ 2,541 Due after one year through five years 912 1,292 Total $ 1,912 $ 3,833

Note 6 - Investment Securities

Note 6 - 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]	Note 6 Investment Securities Available for Sale The amortized cost, gross unrealized gains and losses, and fair value of investment securities available for sale at December 31, 2023 2022 December 31, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair Value Available for Sale: Mortgage-backed securities: Government National Mortgage Association securities $ 2,281 $ - $ (13 ) $ 2,268 Federal National Mortgage Association securities 73 - - 73 Total available-for-sale-securities $ 2,354 $ - $ (13 ) $ 2,341 December 31, 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair Value Available for Sale: Mortgage-backed securities: Government National Mortgage Association securities $ 2,902 $ - $ (31 ) $ 2,871 Federal National Mortgage Association securities 98 1 - 99 Total available-for-sale-securities $ 3,000 $ 1 $ (31 ) $ 2,970 The amortized cost and fair value of mortgage-backed and debt securities at December 31, 2023, may Available for Sale Amortized Cost Fair Value Due after ten years $ 2,354 $ 2,341 Total $ 2,354 $ 2,341 The following tables show the Company’s gross unrealized losses and fair value, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position at December 31, 2023 2022 December 31, 2023 Less than Twelve Months Twelve Months or Greater Total Number of Securities Fair Value Gross Fair Value Gross Fair Value Gross Government National Mortgage Association securities 11 $ 2,268 $ (13 ) $ - $ - $ 2,268 $ (13 ) December 31, 2022 Less than Twelve Months Twelve Months or Greater Total Number of Fair Value Gross Fair Value Gross Fair Value Gross Government National Mortgage Association securities 11 $ 2,871 $ (31 ) $ - $ - $ 2,871 $ (31 ) Management believes that the estimated fair value of the securities disclosed above is primarily dependent on the movement of market interest rates. Management evaluated the extent to which the fair value has been less than cost and the financial condition and near-term prospects of the issuer, including any specific events which may December 31, 2023.

Note 7 - Loans Receivable, Net

Note 7 - Loans Receivable, Net and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Financing Receivables [Text Block]	Note 7 Loans Receivable, Net and Allowance for Credit Losses The composition of net loans receivable is as follows (in thousands): December 31, 2023 2022 Real estate loans: One-to-four family residential: Owner occupied $ 22,885 $ 18,070 Non-owner occupied 40,455 39,315 Total one-to-four family residential 63,340 57,385 Multi-family (five or more) residential 46,680 46,909 Commercial real estate 331,174 333,540 Construction 35,585 28,938 Home equity 6,162 4,918 Total real estate loans 482,941 471,690 Commercial business 127,868 159,069 Other consumer 69 2 Total Loans 610,878 630,761 Deferred loan fees and costs (771 ) (1,219 ) Allowance for credit losses (6,758 ) (7,678 ) Net Loans $ 603,349 $ 621,864 The following table summarizes designated internal risk categories by portfolio segment and loan class, by origination year, as of December 31, 2023 ( Term Loans Amortized Cost by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total One-to-four family residential owner occupied Risk rating Pass $ 6,044 $ 8,574 $ 3,840 $ 1,850 $ 571 $ 2,006 $ - $ 22,885 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total one-to-four family residential owner occupied $ 6,044 $ 8,574 $ 3,840 $ 1,850 $ 571 $ 2,006 $ - $ 22,885 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - One-to-four family residential non- owner occupied Risk rating Pass $ 2,195 $ 7,153 $ 12,362 $ 3,268 $ 1,026 $ 14,451 $ - $ 40,455 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total one-to-four family residential non-owner occupied $ 2,195 $ 7,153 $ 12,362 $ 3,268 $ 1,026 $ 14,451 $ - $ 40,455 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Multi-family residential Risk rating Pass $ 1,566 $ 15,542 $ 13,853 $ 4,483 $ 2,386 $ 8,850 $ - $ 46,680 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total multi-family residential $ 1,566 $ 15,542 $ 13,853 $ 4,483 $ 2,386 $ 8,850 $ - $ 46,680 Current period gross charge-offs $ - $ - $ - $ - $ - $ 2 $ - $ 2 Commercial real estate Risk rating Pass $ 61,338 $ 121,006 $ 64,684 $ 26,631 $ 16,571 $ 38,897 $ 1,996 $ 331,123 Special mention - - - - - - - - Substandard - - - - 51 - - 51 Doubtful - - - - - - - - Total commercial real estate $ 61,338 $ 121,006 $ 64,684 $ 26,631 $ 16,622 $ 38,897 $ 1,996 $ 331,174 Current period gross charge-offs $ - $ - $ - $ 134 $ - $ - $ - $ 134 Construction Risk rating Pass $ 14,777 $ 11,244 $ 7,417 $ - $ - $ - $ - $ 33,438 Special mention - - - - - - - - Substandard - - - - - 2,147 - 2,147 Doubtful - - - - - - - - Total construction $ 14,777 $ 11,244 $ 7,417 $ - $ - $ 2,147 $ - $ 35,585 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Term Loans Amortized Cost by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Home equity Risk rating Pass $ 1,062 $ 35 $ 122 $ - $ - $ 205 $ 4,738 $ 6,162 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total home equity $ 1,062 $ 35 $ 122 $ - $ - $ 205 $ 4,738 $ 6,162 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial business Risk rating Pass $ 6,441 $ 69,913 $ 27,022 $ 4,324 $ 1,955 $ 1,109 $ 13,593 $ 124,357 Special mention - - - - - - - - Substandard - - 1,946 - 1,242 323 - 3,511 Doubtful - - - - - - - - Total commercial business $ 6,441 $ 69,913 $ 28,967 $ 4,324 $ 3,197 $ 1,433 $ 13,593 $ 127,868 Current period gross charge-offs $ - $ 29 $ 613 $ 97 $ - $ - $ - $ 739 Other consumer Risk rating Pass $ 69 $ - $ - $ - $ - $ - $ - $ 69 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total other consumer $ 69 $ - $ - $ - $ - $ - $ - $ 69 Current period gross charge-offs Total $ - $ - $ - $ - $ - $ - $ - $ - Pass $ 93,492 $ 233,467 $ 129,300 $ 40,556 $ 22,509 $ 65,518 $ 20,327 $ 605,169 Special mention - - - - - - - - Substandard - - 1,946 - 1,293 2,470 - 5,709 Doubtful - - - - - - - - Total $ 93,492 $ 233,467 $ 131,246 $ 40,556 $ 23,802 $ 67,988 $ 20,327 $ 610,878 Current period gross charge-offs $ - $ 29 $ 613 $ 231 $ - $ 2 $ - $ 875 The information presented in the table above is not 326. December 31, 2022 ( December 31, 2022 Pass Special Mention Substandard Doubtful Total One-to-four family residential owner occupied $ 17,663 $ 407 $ - $ - $ 18,070 One-to-four family residential non-owner occupied 39,315 - - - 39,315 Multi-family residential 45,201 - 1,708 - 46,909 Commercial real estate 333,406 - 134 - 333,540 Construction 28,938 - - - 28,938 Home equity 4,918 - - - 4,918 Commercial business 153,746 2,908 2,415 - 159,069 Other consumer 2 - - - 2 Total $ 623,189 $ 3,315 $ 4,257 $ - $ 630,761 The following table presents non-accrual loans by classes of the loan portfolio as of December 31, 2023 December 31, 2022 ( December 31, 2023 December 31, 2022 Non-accrual loans With a Related Allowance Without a Related Allowance Total 90 Days or More Past Due and Accruing Total Non-Performing Total Non-Accrual Loans One-to-four family residential owner occupied $ - $ - $ - $ 401 $ 401 $ - Multi-family residential - - - - - 1,708 Commercial real estate - 51 51 - 51 134 Commercial business - - - - - 97 Total $ - $ 51 $ 51 $ 401 $ 452 $ 1,939 The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not December 31, 2022 December 31, 2022 With no related allowance recorded: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized One-to-four family residential owner occupied $ - $ - $ - $ - $ - One-to-four family residential non-owner occupied 7 9 - 7 - Multi-family residential 1,708 1,722 - 1,708 - Commercial real estate 129 129 - 130 12 Construction - - - - - Home equity - - - - - Commercial business - - - - - Other consumer - - - - - With an allowance recorded: One-to-four family residential owner occupied $ - $ - $ - $ - $ - One-to-four family residential non-owner occupied - - - - - Multi-family residential - - - - - Commercial real estate 134 134 118 136 9 Construction - - - - - Home equity - - - - - Commercial business 97 97 97 102 6 Other consumer - - - - - Total: One-to-four family residential owner occupied $ - $ - $ - $ - $ - One-to-four family residential non-owner occupied 7 9 - 7 - Multi-family residential 1,708 1,722 - 1,708 - Commercial real estate 263 263 118 266 21 Construction - - - - - Home equity - - - - - Commercial business 97 97 97 102 6 Other consumer - - - - - Total $ 2,075 $ 2,091 $ 215 $ 2,083 $ 27 Prior to the adoption of ASU 2022 02, Financial Instruments Credit Losses (Topic 326 December 31, 2022, December 31, 2022. December 31, 2023, December 31, 2022 As of December 31, 2023, may Following is a summary, by loan portfolio class, of changes in the allowance for credit losses for the year ended December 31, 2023 ( December 31, 2023 1-4 Family Residential Owner Occupied 1-4 Family Residential Non-Owner Occupied Multi-Family Residential Commercial Real Estate Construction Home Equity Commercial Business and Other Consumer Unallocated Total Allowance for credit losses: Beginning balance $ 123 $ 295 $ 451 $ 3,750 $ 304 $ 33 $ 2,422 $ 300 $ 7,678 Impact of ASU 326 - - - - - - - - - Charge-offs - - (2 ) (134 ) - - (739 ) - (875 ) Recoveries - - - - - - - - - Provision (1) 30 (76 ) (29 ) (832 ) 279 28 855 (300 ) (45 ) Ending balance $ 153 $ 219 $ 420 $ 2,784 $ 583 $ 61 $ 2,538 $ - $ 6,758 ( 1 Provision included in the table only includes the portion related to loans receivable. For the year ended December 31, 2023, The Bank allocated decreased allowance for credit loss provisions to the commercial real estate loan portfolio class for the year ended December 31, 2023, December 31, 2023, December 31, 2023, Following is a summary, by loan portfolio class, of changes in the allowance for loan losses for the year ended December 31, 2022 December 31, 2022 ( December 31, 2022 1-4 Family Residential Owner Occupied 1-4 Family Residential Non-Owner Occupied Multi-Family Residential Commercial Real Estate Construction Home Equity Commercial Business and Other Consumer Unallocated Total Allowance for loan losses: Beginning balance $ 73 $ 292 $ 249 $ 2,475 $ 119 $ 29 $ 1,625 $ 400 $ 5,262 Charge-offs - - - - - - (59 ) - (59 ) Recoveries - - - - - - - - - Provision 50 3 202 1,275 185 4 856 (100 ) 2,475 Ending balance $ 123 $ 295 $ 451 $ 3,750 $ 304 $ 33 $ 2,422 $ 300 $ 7,678 Ending balance evaluated for impairment: Individually $ - $ - $ - $ 118 $ - $ - $ 97 $ - $ 215 Collectively $ 123 $ 295 $ 451 $ 3,632 $ 304 $ 33 $ 2,325 $ 300 $ 7,463 Loans receivable: Ending balance $ 18,070 $ 39,315 $ 46,909 $ 333,540 $ 28,938 $ 4,918 $ 159,071 $ 630,761 Ending balance evaluated for impairment: Individually $ - $ 7 $ 1,708 $ 263 $ - $ - $ 97 $ 2,075 Collectively $ 18,070 $ 39,308 $ 45,201 $ 333,277 $ 28,938 $ 4,918 $ 158,974 $ 628,686 The Bank allocated increased allowance for loan loss provisions to the commercial real estate loan portfolio class for the year ended December 31, 2022, December 31, 2022, December 31, 2022, The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2023 December 31, 2022 ( December 31, 2023 30-89 Days Past Due 90 Days or More Past Due Current Total Loans Receivable One-to-four family residential owner occupied $ 136 $ 401 $ 22,348 $ 22,885 One-to-four family residential non-owner occupied 256 - 40,199 40,455 Multi-family residential 175 - 46,505 46,680 Commercial real estate 3,944 - 327,230 331,174 Construction - - 35,585 35,585 Home equity 403 - 5,759 6,162 Commercial business - - 127,868 127,868 Other consumer - - 69 69 Total $ 4,914 $ 401 $ 605,562 $ 610,878 December 31, 2022 30-89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable Loans Receivable 90 Days or More Past Due and Accruing One-to-four family residential owner occupied $ 407 $ - $ 407 $ 17,663 $ 18,070 $ - One-to-four family residential non-owner occupied 23 - 23 39,292 39,315 - Multi-family residential - 1,708 1,708 45,201 46,909 - Commercial real estate 2,895 134 3,029 330,511 333,540 - Construction 2,062 - 2,062 26,876 28,938 - Home equity 39 - 39 4,879 4,918 - Commercial business 10 97 107 158,962 159,069 51 Other consumer - - - 2 2 - Total $ 5,436 $ 1,939 $ 7,375 $ 623,386 $ 630,761 $ 51 Non-performing loans, which consist of non-accruing loans plus accruing loans 90 December 31, 2023 2022, For the years ended December 31, 2023 2022 December 31, 2023 December 31, 2022.

Note 8 - Premises and Equipment

Note 8 - Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 8 The components of premises and equipment at December 31, 2023 2022 2023 2022 Land and land improvements $ 292 $ 292 Buildings 1,581 1,619 Leasehold improvements 699 649 Furniture, fixtures and equipment 3,568 2,892 6,140 5,452 Accumulated depreciation (3,207 ) (2,677 ) Premises and equipment, net $ 2,933 $ 2,775 Depreciation expense for the years ended December 31, 2023 2022

Note 9 - Goodwill and Other Int

Note 9 - Goodwill and Other Intangible, Net	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 9 Goodwill and Other Intangible, Net On January 4, 2021, second August 1, 2016, ten December 31, 2023 December 31, 2023 2022 Estimated amortization expense of other intangible for the remaining three 2024 $ 49 2025 49 2026 27 Total $ 125

Note 10 - Deposits

Note 10 - Deposits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 10 Deposits at December 31, 2023 2022 2023 2022 Non-interest bearing checking accounts $ 92,216 $ 88,728 Interest bearing checking accounts 104,274 - Savings accounts 841 1,597 Money market accounts 218,525 260,972 Certificate of deposit accounts 215,843 197,951 Total $ 631,699 $ 549,248 A summary of certificates of deposit by maturity at December 31, 2023 Years ending December 31: 2024 $ 113,732 2025 36,393 2026 12,156 2027 23,850 2028 29,712 Total $ 215,843 The aggregate amount of certificates of deposit with a minimum denomination of $250,000 December 31, 2023 2022,

Note 11 - Borrowings

Note 11 - Borrowings	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 11 As of December 31, 2023, December 31, 2023 2022, December 31, 2023, December 31, 2022. December 31, 2023, As of December 31, 2023, two two December 31, 2023. Short-term borrowings and the weighted interest rates consist of the following at December 31, 2023 2022 FHLB Short-Term Borrowings FRB Short-Term Borrowings At or For the Year At or For the Year Ended December 31, Ended December 31, 2023 2022 2023 2022 Average balance outstanding $ 72,566 $ 31,505 $ 711 $ 1,556 Maximum amount outstanding at any month-end during the period 116,200 93,200 7,000 7,000 Balance outstanding at end of period - 93,200 - 7,000 Average interest rate during the period 5.38 % 2.34 % 4.78 % 0.97 % Weighted average interest rate at end of period - % 4.45 % - % 4.45 % Other Short-Term Borrowings At or For the Year Ended December 31, 2023 2022 Average balance outstanding $ 9,291 $ 1,601 Maximum amount outstanding at any month-end during the period 14,508 5,489 Balance outstanding at end of period 5,549 5,489 Average interest rate during the period 8.40 % 6.68 % Weighted average interest rate at end of period 8.46 % 7.11 % Federal Home Loan Bank long-term borrowings and the weighted interest rate consist of the following at December 31, 2023 2022 December 31, 2023 December 31, 2022 Fixed rate borrowings maturing: Amount Weighted Interest Amount Weighted Interest 2023 $ - - % $ 57,000 2.22 % 2024 21,167 4.25 6,167 2.05 2025 7,855 3.40 2,855 1.25 Total FHLB long-term debt $ 29,022 4.02 % $ 66,022 2.16 %

Note 12 - Subordinated Debt

Note 12 - Subordinated Debt	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subordinated Borrowings Disclosure [Text Block]	Note 12 Subordinated Debt On December 27, 2018, December 31, 2028, first five five may, December 31, 2023, On March 2, 2023, March 15, 2025 ( March 16, 2023, March 15 September 15 September 15, 2023. March 15, 2025. March 15, 2024, 100% The balance and unamortized issuance costs of subordinated debt at December 31, 2023 Principal Unamortized Debt Issuance Costs Net 6.5 December 31, 2028 $ 8,000 $ - $ 8,000 8.5 March 15, 2025 $ 12,000 $ 37 $ 11,963 8.5 March 15, 2025 $ 2,000 $ 6 $ 1,994 All subordinated notes are not

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 13 The components of income tax expense for the years ended December 31, 2023 2022 2023 2022 Federal: Current $ 128 $ 2,263 Deferred 351 (221 ) Total federal 479 2,042 State, current 749 1,012 Total $ 1,228 $ 3,054 The following table presents the reconciliation between the reported income tax expense and the income tax expense which would be computed by applying the normal federal income tax rate of 21% December 31, 2023 2022, 2023 2022 Amount Rate Amount Rate Federal income tax at statutory rate $ 682 21.0 % $ 2,292 21.0 % State tax, net of federal benefit 592 18.2 800 7.4 Stock compensation expense (28 ) (0.9 ) (22 ) (0.2 ) Other (18 ) (0.5 ) (16 ) (0.2 ) Total $ 1,228 37.8 % $ 3,054 28.0 % The components of the net deferred tax asset at December 31, 2023 2022 2023 2022 Deferred tax assets: Allowance for credit losses $ 1,419 $ 1,612 Deferred loan fees 162 256 Stock-based compensation 11 7 Unrealized loss on investment securities available for sale 3 6 Interest on non-accrual loans 1 35 Total deferred tax assets 1,596 1,916 Deferred tax liabilities: Bank premises and equipment (249 ) (219 ) Intangible (28 ) (24 ) Total deferred tax liabilities (277 ) (243 ) Net Deferred Tax Asset $ 1,319 $ 1,673 The net deferred tax asset at December 31, 2023 2022 December 31, 2023 2022,

Note 14 - Stock Compensation Pl

Note 14 - Stock Compensation Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 14 Stock Compensation Plans Employee Stock Ownership Plan The Company maintains an Employee Stock Ownership Plan (ESOP) for the benefit of employees who meet the eligibility requirements of the plan. During the year ended December 31, 2023, December 31, 2022, four December 31, 2023 2022, Stock Incentive Plans – Share Awards In May 2013, 2013 “2013 2013 March 13, 2023, five May 9, 2023. In May 2018, 2018 “2018 2018 May 2018 may In May 2023, 2023 “2023 2023 May 2023 may As of December 31, 2023 2018 2023 2023 2018 2018 2023 five A summary of share award activity under the Company’s 2018 2023 December 31, 2023 December 31, 2023 2023 Number of Shares Weighted Average Grant Date Fair Value Unvested at the beginning of the year 9,122 $ 13.30 Granted 45,000 18.00 Vested (9,122 ) 13.30 Forfeited - - Unvested at the end of the year 45,000 $ 18.00 Compensation expense on the restricted stock awards is recognized ratably over the five December 31, 2023 2022, December 31, 2023 2022, December 31, 2023, Stock Option and Stock Incentive Plans – Stock Options In May 2008, 2008 February 13, 2018, 2013 10 May 2023. 2013 May 2013 March 13, 2023, 2018 May 2028, 2018 May 2018 may May 2023, 2023 2023 May 2023 may All incentive stock options issued under the Option Plan and the 2013, 2018 2023 422 five ten   As of December 31, 2023, 2013, 2018 2023 2023 none 2018 five ten A summary of option activity under the Company’s Option Plan and 2013, 2018 2023 December 31, 2023 December 31, 2023 2023 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Outstanding at the beginning of the year 195,936 $ 11.24 3.5 Granted 132,500 18.00 9.3 Exercised (104,403 ) 9.65 - Forfeited - - - Outstanding at the end of the period 224,033 $ 15.98 8.6 Exercisable at the end of the period 91,533 $ 13.30 4.4 The estimated fair value of the options granted in May 2023 Expected dividend yield 2.89% Risk-free interest rate 3.42% Expected life of options 6.5 years Expected stock-price volatility 20.35% The dividend yield was calculated on the dividend amount and stock price existing at the grant date. The risk free interest rate used was based on the rates of United States Treasury securities with maturities equal to the expected lives of the options. Although the contractual term of the options granted is ten may At December 31, 2023, December 31, 2022, December 31, 2023 December 31, 2022. During the years ended December 31, 2023 2022, December 31, 2023 December 31, 2022, December 31, 2023,

Note 15 - Transactions With Exe

Note 15 - Transactions With Executive Officers and Directors	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 15 Certain directors and executive officers of the Company, their families and their affiliates are customers of the Bank. Any transactions with such parties, including loans and commitments, are in the ordinary course of business at normal terms, including interest rate and collateralization, prevailing at the time and do not None December 31, 2023 2022,

Note 16 - Financial Instruments

Note 16 - Financial Instruments With Off-balance Sheet Risk	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 16 The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit. Those instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheet. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments as it does for on-balance sheet instruments. Quaint Oak Bancorp, Inc. Notes to Consolidated Financial Statements (Continued) Note 16 A summary of the Company’s financial instrument commitments at December 31, 2023 2022 2023 2022 Commitments to originate loans $ 30,346 $ 36,087 Unfunded commitments under lines of credit 54,163 49,881 Standby letters of credit 455 2,601 Commitments to extend credit are agreements to lend to a customer as long as there is no may not may The ACL for off balance sheet credit exposures is recorded in other liabilities on the Consolidated Balance Sheet. This ACL represents management’s estimate of expected losses in its unfunded loan commitments and other off balance sheet credit exposures, such as letters of credit and credit recourse on sold residential mortgage loans. The allowance for credit losses specific to unfunded commitments is determined by estimating future draws and applying the expected loss rates on those draws. Future draws are based on historical averages of utilization rates (i.e., the likelihood of draws taken). The ACL for off balance sheet credit exposures is increased or decreased by charges or reductions to expense, through the provision for credit losses. The balance of off balance sheet credit exposures is $202,000 at December 31, 2023.

Note 17 - Leases

Note 17 - Leases	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 17 The Company leases its office at 501 four 842 The Company has elected to account for the variable nonlease components, such as common area maintenance charges, utilities, real estate taxes, and insurance, separately from the lease component. Such variable nonlease components are reported in net occupancy expense on the Consolidated Statements of Income when paid. These variable nonlease components were excluded from the calculation of the present value of the remaining lease payments, therefore, they are not December 31, 2023 December 31, 2022. Certain of the Company’s leases contain options to renew the lease after the initial term. Management considers the Company’s historical pattern of exercising renewal options on leases and the positive performance of the leased locations, when determining whether it is reasonably certain that the leases will be renewed. If management concludes that there is reasonable certainty about the renewal option, it is included in the calculation of the remaining term of each applicable lease. The discount rate utilized in calculating the present value of the remaining lease payments for each lease was the Federal Home Loan Bank of Pittsburgh advance rate corresponding to the remaining maturity of the lease. The following table presents the weighted-average remaining lease term and discount rate for the leases outstanding at December 31, 2023. Operating Weighted average remaining term (years) 11.9 Weighted average discount rate 3.36 % The following table presents the undiscounted cash flows due related to operating leases as of December 31, 2023, Undiscounted cash flows due (In thousands): Operating 2024 $ 473 2025 481 2026 489 2027 443 2028 431 2029 and thereafter 3,059 Total undiscounted cash flows 5,376 Discount on cash flows (964 ) Total lease liabilities $ 4,412 Under Topic 842, not twelve not December 31, 2023, no twelve Rental expense under operating leases totaled approximately $531,000 in 2023 2022.

Note 18 - Regulatory Matters

Note 18 - Regulatory Matters	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 18 The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk-weightings and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth below) of total, Tier 1, 1 1 December 31, 2023, In July 2013 January 1, 2019. 1 1 1 January 1, 2015. 1 January 1, 2015. January 1, 2016 January 1, 2019. increase from 100% to 150% for certain acquisition, development and construction loans and more than 90 1 1 Bank holding companies are generally subject to statutory capital requirements, which were implemented by certain of the new capital regulations described above that became effective on January 1, 2015. On March 2, 2023, 12 March 16, 2023, 12 March, 2023, 1 November 2, 2023, December 31, 2023, not The Bank’s actual capital amounts and ratios at December 31, 2023 2022 Actual For Capital Adequacy Purposes To be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2023: Total capital (to risk-weighted assets) $ 75,800 12.30 % $ ≥49,285 ≥8.00 % $ ≥61,606 ≥10.00 % Tier 1 capital (to risk-weighted assets) 68,813 11.17 ≥36,964 ≥6.00 ≥49,285 ≥8.00 Common Equity Tier 1 capital (to risk-weighted assets) 68,813 11.17 ≥27,723 ≥4.50 ≥40,044 ≥6.50 Tier 1 capital (to average assets) 68,813 9.11 ≥30,205 ≥4.00 ≥37,756 ≥5.00 Actual For Capital Adequacy Purposes To be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022: Total capital (to risk-weighted assets) $ 60,820 8.49 % $ ≥ 57,313 ≥ 8.00 % $ ≥ 71,642 ≥ 0.00 % Tier 1 capital (to risk-weighted assets) 53,115 7.41 ≥ 42,985 ≥ 6.00 ≥ 57,313 ≥ 8.00 Common Equity Tier 1 capital (to risk-weighted assets) 53,115 7.41 ≥ 32,239 ≥ 4.50 ≥ 46,567 ≥ 6.50 Tier 1 capital (to average assets) 53,115 7.07 ≥ 30,032 ≥ 4.00 ≥ 37,540 ≥ 5.00 Under the Dodd-Frank Wall Street Reform and Consumer Protection Act the Board of Governors of the Federal Reserve System as the primary regulator for the Company is authorized to extend leverage capital requirements and risk based capital requirements applicable to depository institutions and bank holding companies to thrift holding companies. Legislation adopted in late 2014 Banking regulations place certain restrictions on dividends paid by the Bank to the Company. The Company is dependent upon dividends from the Bank to provide funds for the payment of dividends to the Company’s shareholders, interest payments on the subordinated debt and other general corporate purposes. The Bank’s ability to pay cash dividends directly or indirectly to the Company is governed by federal law, regulations and related guidance. These include the requirement that the Bank must receive approval to declare a dividend if the total amount of all dividends, including the proposed dividend, declared by the Bank in any current year exceeds the total of the Bank’s net income for the current year to date, combined with its retained net income for the previous two The Bank may not may The Bank did not 2023 2022. December 31, 2023, December 31, 2023 2022

Note 19 - Fair Value Measuremen

Note 19 - Fair Value Measurements and Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 19 Fair Value Measurements and Fair Values of Financial Instruments Fair value estimates are based on quoted market prices, if available, quoted market prices of similar assets or liabilities, or the present value of expected future cash flows and other valuation techniques. These valuations are significantly affected by discount rates, cash flow assumptions, and risk assumptions used. Therefore, fair values estimates may not not may Fair value is determined at one not not not not The following disclosures show the hierarchal disclosure framework associated with the level of pricing observations utilized in measuring assets and liabilities at fair value. The three Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are fair-valued using other financial instruments, the parameters of which can be directly observed. Level III: Valuations derived from valuation techniques in which one This hierarchy requires the use of observable market data when available. The methods of determining the fair value of assets and liabilities presented in this note are consistent with our methodologies disclosed in Note 19 10 December 31, 2022, 3 The following is a discussion of assets and liabilities measured at fair value on a recurring and non-recurring basis and valuation techniques applied: Investment Securities Available For Sale: 1 2 We may Individually Evaluated Loans: 3 The table below sets forth the financial assets and liabilities that were accounted for on a recurring and nonrecurring basis by level within the fair value hierarchy as of December 31, 2023 ( December 31, 2023 Fair Value Measurements Using: Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Recurring fair value measurements: Investment securities available for sale Government National Mortgage Association mortgage-backed securities $ 2,268 $ - $ 2,268 $ - Federal National Mortgage Association mortgage- backed securities 73 - 73 - Total investment securities available for sale $ 2,341 $ - $ 2,341 $ - Total recurring fair value measurements $ 2,341 $ - $ 2,341 $ - The table below sets forth the financial assets and liabilities that were accounted for on a recurring and nonrecurring basis by level within the fair value hierarchy as of December 31, 2022 ( December 31, 2022 Fair Value Measurements Using: Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Recurring fair value measurements: Investment securities available for sale Government National Mortgage Association mortgage-backed securities $ 2,871 $ - $ 2,871 $ - Federal National Mortgage Association mortgage- backed securities 99 - 99 - Total investment securities available for sale $ 2,970 $ - $ 2,970 $ - Total recurring fair value measurements $ 2,970 $ - $ 2,970 $ - Nonrecurring fair value measurements Impaired loans $ 1,860 $ - $ - $ 1,860 Total nonrecurring fair value measurements $ 1,860 $ - $ - $ 1,860 The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has used Level 3 December 31, 2022 ( December 31, 2022 Quantitative Information About Level 3 Fair Value Measurements Total Fair Value Valuation Techniques Unobservable Input Range (Weighted Average) Impaired loans $ 1,860 Appraisal of collateral (1) Appraisal adjustments (2) 10% (10%) _______________ ( 1 Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various Level 3 ( 2 Appraisals may The estimated fair values of the Company’s financial instruments that are not December 31, 2023 2022 Fair Value Measurements at December 31, 2023 Carrying Amount Fair Value Estimate Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Financial Assets Investment in interest-earning time deposits $ 1,912 $ 1,981 $ - $ - $ 1,981 Loans held for sale 60,380 62,072 - 62,072 - Loans receivable, net 603,349 584,842 - - 584,842 Financial Liabilities Deposits 631,699 636,946 415,855 - 221,091 FHLB long-term borrowings 29,022 29,001 - - 29,001 Subordinated debt 21,957 20,666 - - 20,666 Fair Value Measurements at December 31, 2022 Carrying Amount Fair Value Estimate Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Financial Assets Investment in interest-earning time deposits $ 3,833 $ 3,907 $ - $ - $ 3,907 Loans held for sale 133,222 137,253 - 137,253 - Loans receivable, net 621,864 600,186 - - 600,186 Financial Liabilities Deposits 549,248 551,157 351,297 - 199,860 FHLB long-term borrowings 66,022 65,846 - - 65,846 FRB long-term borrowings 7,000 6,981 - - 6,981 Subordinated debt 7,966 7,886 - - 7,886 For cash and cash equivalents, accrued interest receivable, investment in FHLB stock, bank-owned life insurance, FHLB short-term borrowings, accrued interest payable, and advances from borrowers for taxes and insurance, the carrying value is a reasonable estimate of the fair value and are considered Level 1

Note 20 - Operating Segments

Note 20 - Operating Segments	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 20 Operating Segments The Company's operations currently consist of two two The Banking Segment generates its revenues primarily from its lending, deposit gathering and fee business activities. The profitability of this segment's operations depends primarily on its net interest income after provision for credit losses, which is the difference between interest earned on interest earning assets and interest paid on interest bearing liabilities less provision for credit losses. The provision for credit losses is almost entirely dependent on changes in the Banking Segment's loan portfolio and management’s assessment of the collectability of the loan portfolio as well as prevailing economic and market conditions. The profitability of this segment’s operations also depends on the generation of non-interest income which includes fees and commissions generated by Quaint Oak Bank and its wholly-owned subsidiaries, Quaint Oak Mortgage, LLC, Quaint Oak Real Estate, LLC, Quaint Oak Abstract, LLC, Quaint Oak Insurance Agency, LLC, and Oakmont Commercial, LLC, which are included in the Banking Segment for segment reporting purposes. The Banking Segment is also subject to an extensive system of laws and regulations that are intended primarily for the protection of depositors and other customers, federal deposit insurance funds and the banking system as a whole. These laws and regulations govern such areas as capital, permissible activities, allowance for loan and lease losses, loans and investments, and rates of interest that can be charged on loans. For segment reporting purposes, Quaint Oak Bancorp, Inc. is included as part of the Company’s Banking segment. The Oakmont Capital Holdings, LLC Segment originates equipment loans which are generally sold to third no The following table present summary financial information for the reportable segments (in thousands): As of or for the Year Ended December 31, 2023 2022 Quaint Oak Bank(1) Oakmont Capital Holdings, LLC Consolidated Quaint Oak Bank(1) Oakmont Capital Holdings, LLC Consolidated Net Interest Income (Loss) $ 19,394 $ (1,231 ) $ 18,163 $ 24,114 $ (425 ) $ 23,689 Provision for Credit Losses 157 - 157 2,475 - 2,475 Net Interest Income (Loss) after Provision for Credit Losses 19,237 (1,231 ) 18,006 21,639 (425 ) 21,214 Non-Interest Income Mortgage banking, equipment lending and title abstract fees 599 1,739 2,338 757 2,346 3,103 Real estate sales commissions, net 94 - 94 298 - 298 Insurance commissions 663 - 663 593 - 593 Other fees and services charges 510 743 1,253 330 320 650 Net loan servicing income 235 3,483 3,718 13 1,855 1,868 Income from bank-owned life insurance 102 - 102 89 - 89 Net gain on loans held for sale 2,620 4,076 6,696 3,270 9,230 12,500 Gain on the sale of SBA loans 468 - 468 310 - 310 Total Non-Interest Income 5,291 10,041 15,332 5,660 13,751 19,411 Non-Interest Expense Salaries and employee benefits 13,850 7,123 20,973 13,828 6,309 20,137 Directors’ fees and expenses 316 - 316 286 - 286 Occupancy and equipment 1,656 825 2,481 1,274 630 1,904 Data processing 1,051 - 1,051 690 - 690 Professional fees 932 126 1,058 668 80 748 FDIC deposit insurance assessment 867 - 867 658 - 658 Advertising 284 359 643 186 382 568 Amortization of other intangible 49 - 49 49 - 49 Other 1,911 1,091 3,002 1,291 929 2,220 Total Non-Interest Expense 20,916 9,524 30,440 18,930 8,330 27,260 Pretax Segment Profit (Loss) $ 3,612 $ (714 ) $ 2,898 $ 8,369 $ 4,996 $ 13,365 Net (Loss) Income Attributable to Noncontrolling Interest $ (350 ) $ - $ (350 ) $ 2,448 $ - $ 2,448 Segment Assets $ 719,791 $ 34,327 $ 754,118 $ 757,688 $ 34,662 $ 792,350 ___________________ ( 1 Includes Quaint Oak Bancorp, Inc. and the Bank’s subsidiaries, Quaint Oak Mortgage, Quaint Oak Real Estate, Quaint Oak Abstract, Quaint Oak Insurance Agency, QOB Properties, and Oakmont Commercial.

Note 21 - Quaint Oak Bancorp, I

Note 21 - Quaint Oak Bancorp, Inc. (Parent Company Only)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Note 21 Quaint Oak Bancorp, Inc. (Parent Company Only) Condensed financial statements of Quaint Oak Bancorp, Inc. are as follows (in thousands): Balance Sheets December 31, 2023 2022 Assets Cash and cash equivalents $ 1,436 $ 284 Investment in Quaint Oak Bank 67,859 50,966 Premises and equipment, net 1,388 1,432 Other assets - 77 Total Assets $ 70,683 $ 52,759 Liabilities and Stockholders’ Equity Subordinated debt $ 21,957 $ 7,966 Other liabilities 235 - Stockholders’ equity 48,491 44,793 Total Liabilities and Stockholders’ Equity $ 70,683 $ 52,759 Statements of Income For the Year Ended December 31, 2023 2022 Income Rental income $ 399 $ - Total Income 399 365 Expenses Occupancy and equipment expense 115 122 Interest on subordinated debt 1,449 520 Other expenses 556 158 Total Expenses 2,120 800 Net Income Before Income Taxes (1,721 ) (435 ) Equity in Undistributed Net Income of Subsidiary 3,380 8,207 Income Tax Benefit 361 91 Net Income $ 2,020 $ 7,863 Comprehensive Income $ 2,034 $ 7,816 Statements of Cash Flows For the Year Ended December 31, 2023 2022 Operating Activities Net income $ 2,020 $ 7,863 Adjustments to reconcile net income to net cash (used in) provided by operating activities: Undistributed net income in subsidiary (3,380 ) (8,207 ) Depreciation expense 50 53 Amortization of subordinated debt issuance costs 249 34 Stock-based compensation expense 225 511 Decrease (increase) in other assets 313 (62 ) Net cash (used in) provided by operating activities (523 ) 192 Investing Activities Investment in Quaint Oak Bank (13,500 ) - Purchase of property and equipment (6 ) (12 ) Net cash used in investing activities (13,506 ) (12 ) Financing Activities Dividends paid (1,154 ) (1,018 ) Proceeds from the issuance of Subordinate Debt 13,742 - Proceeds from the reissuance of treasury stock for capital raise - 2,383 Additional Paid-in Capital - (2,250 ) Contribution of shares to ESOP 150 - Proceeds from issuance of unallocated shares from authorized shares 1,645 - Purchase of treasury stock (433 ) (49 ) Proceeds from the reissuance of treasury stock under401(k) plan 289 100 Proceeds from the exercise of stock options 932 262 Net cash provided by (used in) financing activities 15,181 (572 ) Net Increase (Decrease) in Cash and Cash Equivalents 1,152 (392 ) Cash and Cash Equivalents-Beginning of Year 284 676 Cash and Cash Equivalents-End of Year $ 1,436 $ 284

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 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]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The Company’s most significant estimates are the determination of the allowance for credit losses and valuation of deferred tax assets.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Significant Group Concentrations of Credit Risk The Bank has a significant concentration of loans in Philadelphia County, Pennsylvania. The concentration of credit by type of loan is set forth in Note 7. December 31, 2023, one December 31, 2023,
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include non-interest earning and interest-earning demand deposits and money market accounts with various financial institutions, all of which mature within ninety
Investment, Policy [Policy Text Block]	Investment Securities Management determines the appropriate classification of debt securities at the time of purchase and reevaluates such designation as of each balance sheet date. Securities classified as available for sale are those securities that the Company intends to hold for an indefinite period of time but not Securities classified as held to maturity are those debt securities the Company has both the intent and ability to hold to maturity regardless of the changes in market conditions, liquidity needs, or changes in general economic conditions. These securities are carried at cost adjusted for amortization of premium and accretion of discount, which are recognized in interest income using the interest method over the terms of the securities. The Bank measures expected credit losses on available-for-sale debt securities when the Bank does not not not not not The Company follows the accounting guidance related to recognition and presentation of other-than-temporary impairment. This accounting guidance specifies that (a) if a company does not not not not not not not December 31, 2023 2022.
Federal Home Loan Bank Stock [Policy Text Block]	Federal Home Loan Bank Stock Federal law requires a member institution of the Federal Home Loan Bank (FHLB) system to hold restricted stock of its district Federal Home Loan Bank according to a predetermined formula. FHLB stock is carried at cost and evaluated for impairment. When evaluating FHLB stock for impairment, its value is determined based on the ultimate recoverability of the par value of the stock. We evaluate our holdings of FHLB stock for impairment each reporting period. No impairment charges were recognized on FHLB stock during the years ended December 31, 2023 2022.
Financing Receivable [Policy Text Block]	Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees. Interest income is accrued on the unpaid principal balance. Loan origination fees and costs are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Bank is generally amortizing these amounts over the contractual life of the loan. The loans receivable portfolio is segmented into residential loans, commercial real estate loans, construction loans, commercial business, and consumer loans. The residential loan segment has two one four one four five
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Credit Losses The Company adopted Accounting Standards Update (ASU) 2016 13 January 1, 2023 326, no January 1, 2023 326. Loans are stated at their principal amount outstanding, except for loans held for sale, which are carried at fair value. Interest income on loans is accrued as earned. In general, loans are placed on non-accrual status once they become 90 may 90 not may six A loan that is 90 may one Loans deemed to be a loss are written off through a charge against the allowance for credit losses (ACL). All loans are evaluated for possible charge-off when it is probable that the balance will not Loan Origination Fees and Costs. Allowance for Credit Losses. 326 January 1, 2023. 10 December 31, 2022. The Company has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on non-accrual status, any outstanding accrued interest is reversed against interest income. The ACL for loans is an estimate of the expected losses to be realized over the life of the loans in the portfolio. The ACL is determined for two 1 2 Loans Evaluated Collectively. Portfolio segment is defined as the level at which an entity develops and documents a systematic methodology to determine its ACL. The Company has designated eight one four one four Loans Evaluated Individually. may no December 31, 2023. Loans evaluated individually may one no may Management regularly reviews loans in the portfolio to assess credit quality indicators and to determine appropriate loan classification. For all loans, an internal risk rating process is used. The Company believes that internal risk ratings are the most relevant credit quality indicator for these types of loans. The migration of loans through the various internal risk rating categories is a significant component of the ACL methodology for these loans, which bases the probability of default on this migration. Assigning risk ratings involves judgment. Risk ratings may The following is a summary of the Company's internal risk rating categories: • Pass: These loans do not • Special Mention: These loans have a heightened credit risk, but not • Substandard: These loans are inadequately protected by current sound worth and paying capacity of the borrower. There exists a well-defined weakness or weaknesses that jeopardize the normal repayment of the debt. • Doubtful: These loans have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The allocation of the ACL is reviewed to evaluate its appropriateness in relation to the overall risk profile of the loan portfolio. The Company considers risk factors such as: local and national economic conditions; trends in delinquencies and non-accrual loans; the diversity of borrower industry types; and the composition of the portfolio by loan type. Qualitative and Other Adjustments to Allowance for Credit Losses: may not not not not not 36
Financing Receivable, Held-for-Sale [Policy Text Block]	Loans Held for Sale Loans originated by the Bank’s mortgage banking subsidiary, Quaint Oak Mortgage, LLC, are intended for sale in the secondary market and are carried at the lower of cost or fair value (LOCOM). Gains and losses on loan sales (sales proceeds minus carrying value) are recorded in noninterest income, and direct loan origination costs, commissions and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan. Oakmont Capital Holdings, LLC originates commercial business loans for the purchase of business essential equipment for sale primarily to other financial institutions and these are also classified as loans held for sale.
Bank Owned Life Insurance [Policy Text Block]	Bank Owned Life Insurance ( BOLl ) The Company purchases bank owned life insurance as a mechanism for funding various employee benefit costs. The Company is the beneficiary of these policies that insure the lives of certain officers of its subsidiaries. The Company has recognized the cash surrender value under the insurance policies as an asset in the Consolidated Balance Sheets. Changes in the cash surrender value are recorded in non-interest income in the Consolidated Statements of Income.
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 computed on the straight-line method over the expected useful lives of the related assets that range from three thirty-nine
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Intangible assets on the consolidated balance sheets represent the acquisition by Quaint Oak Insurance Agency of the renewal rights to a book of business on August 1, 2016 ten January 2021. The Company performs a goodwill and other intangible asset impairment analysis at least on an annual basis or more often if events and circumstances indicate that there may
Financing Receivable, Real Estate Acquired Through Foreclosure [Policy Text Block]	Other Real Estate Owned Other real estate owned or foreclosed assets are comprised of property acquired through a foreclosure proceeding or acceptance of a deed in lieu of foreclosure and loans classified as in-substance foreclosures. A loan is classified as in-substance foreclosure when the Bank has taken possession of the collateral regardless of whether formal foreclosure proceedings take place. Other real estate properties are initially recorded at fair value, net of estimated selling costs at the date of foreclosure, establishing a new cost basis. After foreclosure, valuations are periodically performed by management and the real estate is carried at the lower of cost or fair value less estimated costs to sell. Net revenue and expenses from operations and additions to the valuation allowance are included in other expenses. The Company held no other real estate owned (OREO) at December 31, 2023 December 31, 2022.
Mortgage Servicing Rights [Policy Text Block]	Mortgage Servicing Rights Included in other assets are mortgage servicing rights recognized as separate assets when mortgage loans are sold and the servicing rights are retained. These capitalized mortgage servicing rights are amortized into non-interest income in proportion to, and over the period of, the estimated future net servicing period of the underlying mortgage loans. Mortgage servicing rights totaled $382,000 and $330,000 at December 31, 2023 2022, December 31, 2023 2022,
Advertising Cost [Policy Text Block]	Advertising Costs The Company expenses all advertising costs as incurred. Advertising costs are included in non-interest expense on the Consolidated Statements of Income.
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when ( 1 2 3 not
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not not The Company follows guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. A tax position is recognized as a benefit only if it is more likely than not 50 not not no no December 31, 2023 2022. no January 1, 2020.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Accounting principles generally accepted in the United States of America require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the stockholders’ equity section of the balance sheet, such items, along with net income, are components of comprehensive income.
Treasury Stock and Unallocated Common Stock [Policy Text Block]	Treasury Stock and Unallocated Common Stock The acquisition of treasury stock by the Company, including unallocated stock held by certain benefit plans, is recorded under the cost method. At the date of subsequent reissue, treasury stock is reduced by the cost of such stock based on an average cost method with any excess proceeds credited to additional paid-in capital.
Share-Based Payment Arrangement [Policy Text Block]	Share-Based Compensation Stock compensation accounting guidance requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost is measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock option and restricted share plans. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the closing price of the Company’s common stock on the grant date is used for restricted stock awards. At December 31, 2023, three 2013 2018 2023 May 2018 May 2023. 14. The Company also has an employee stock ownership plan (“ESOP”). This plan is more fully described in Note 14.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share Amounts reported in earnings per share reflect earnings available to common stockholders for the period divided by the weighted average number of shares of common stock outstanding during the period, exclusive of unearned ESOP shares, unvested restricted stock (RRP) shares and treasury shares. Stock options and unvested restricted stock are regarded as potential common stock and are considered in the diluted earnings per share calculations to the extent they would have a dilutive effect if converted to common stock, computed using the “treasury stock” method.
Revenue from Contract with Customer [Policy Text Block]	Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers ( Topic 606 ) 606, The Company’s primary sources of revenue are derived from interest and dividends earned on loans and investment securities, mortgage banking revenue, including gains on the sale of mortgage loans, income from bank-owned life insurance, and other financial instruments that are not 606. Other Fees and Service Charges Abstract Title Fees Real Estate Sales Commissions, Net Insurance Commissions : not one no
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	Off-Balance Sheet Financial Instruments In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit. Such financial instruments are recorded in the Consolidated Balance Sheet when they are funded.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain items in the 2022 2023 not
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Adopted In June 2016, 2016 13, 2016 13 December 15, 2022, December 15, 2018. first In March 2022, 2022 02, 326 326 326 2016 13 December 15, 2022. As of January 1, 2023, 326 January 1, 2023 326, no January 1, 2023 326. In January 2020, 2020 04, Reference Rate Reform (Topic 848 March 2020 not not one December 31, 2022. December 2022, 2022 06, Reference Rate Reform (Topic 848 848 848 December 31, 2024. two 848 2022 06 In January 2021, 2021 01, Reference Rate Reform (Topic 848 848. 2021 01 848. 2021 01 may March 12, 2020, not December 31, 2022, December 31, 2022, December 31, 2022, Recent Accounting Pronouncements Not In November 2023, 2023 07, Segment Reporting (TOPIC 280 December 15, 2023, December 15, 2024. In December 2023, 2023 09, 740 December 15, 2024.

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (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, 2023 2022 Net Income $ 2,020,000 $ 7,863,000 Weighted average shares outstanding – basic 2,254,444 2,042,740 Effect of dilutive common stock equivalents 20,590 110,149 Adjusted weighted average shares outstanding – diluted 2,275,034 2,152,889 Basic earnings per share $ 0.90 $ 3.85 Diluted earnings per share $ 0.89 $ 3.65

Note 4 - Accumulated Other Co_2

Note 4 - Accumulated Other Comprehensive (Loss) Income (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized Losses on Investment Securities Available for Sale (1) 2023 2022 Balance beginning of the year $ (24 ) $ 23 Other comprehensive income (loss) before reclassifications 14 (47 ) Amount reclassified from accumulated other comprehensive income (loss) - - Total other comprehensive income (loss) 14 (47 ) Balance end of the year $ (10 ) $ (24 )

Note 5 - Investment in Intere_2

Note 5 - Investment in Interest-earning Time Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Investments in Interest-Earning Time Deposits by Contractual Maturity [Table Text Block]	2023 2022 Due in one year or less $ 1,000 $ 2,541 Due after one year through five years 912 1,292 Total $ 1,912 $ 3,833

Note 6 - Investment Securitie_2

Note 6 - Investment Securities Available for Sale (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Debt Securities, Available-for-Sale [Table Text Block]	December 31, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair Value Available for Sale: Mortgage-backed securities: Government National Mortgage Association securities $ 2,281 $ - $ (13 ) $ 2,268 Federal National Mortgage Association securities 73 - - 73 Total available-for-sale-securities $ 2,354 $ - $ (13 ) $ 2,341 December 31, 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized (Losses) Fair Value Available for Sale: Mortgage-backed securities: Government National Mortgage Association securities $ 2,902 $ - $ (31 ) $ 2,871 Federal National Mortgage Association securities 98 1 - 99 Total available-for-sale-securities $ 3,000 $ 1 $ (31 ) $ 2,970
Investments Classified by Contractual Maturity Date [Table Text Block]	Available for Sale Amortized Cost Fair Value Due after ten years $ 2,354 $ 2,341 Total $ 2,354 $ 2,341
Gain (Loss) on Securities [Table Text Block]	December 31, 2023 Less than Twelve Months Twelve Months or Greater Total Number of Securities Fair Value Gross Fair Value Gross Fair Value Gross Government National Mortgage Association securities 11 $ 2,268 $ (13 ) $ - $ - $ 2,268 $ (13 ) December 31, 2022 Less than Twelve Months Twelve Months or Greater Total Number of Fair Value Gross Fair Value Gross Fair Value Gross Government National Mortgage Association securities 11 $ 2,871 $ (31 ) $ - $ - $ 2,871 $ (31 )

Note 7 - Loans Receivable, Ne_2

Note 7 - Loans Receivable, Net and 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 Real estate loans: One-to-four family residential: Owner occupied $ 22,885 $ 18,070 Non-owner occupied 40,455 39,315 Total one-to-four family residential 63,340 57,385 Multi-family (five or more) residential 46,680 46,909 Commercial real estate 331,174 333,540 Construction 35,585 28,938 Home equity 6,162 4,918 Total real estate loans 482,941 471,690 Commercial business 127,868 159,069 Other consumer 69 2 Total Loans 610,878 630,761 Deferred loan fees and costs (771 ) (1,219 ) Allowance for credit losses (6,758 ) (7,678 ) Net Loans $ 603,349 $ 621,864
Financing Receivable, Internal Risk Categories [Table Text Block]	Term Loans Amortized Cost by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total One-to-four family residential owner occupied Risk rating Pass $ 6,044 $ 8,574 $ 3,840 $ 1,850 $ 571 $ 2,006 $ - $ 22,885 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total one-to-four family residential owner occupied $ 6,044 $ 8,574 $ 3,840 $ 1,850 $ 571 $ 2,006 $ - $ 22,885 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - One-to-four family residential non- owner occupied Risk rating Pass $ 2,195 $ 7,153 $ 12,362 $ 3,268 $ 1,026 $ 14,451 $ - $ 40,455 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total one-to-four family residential non-owner occupied $ 2,195 $ 7,153 $ 12,362 $ 3,268 $ 1,026 $ 14,451 $ - $ 40,455 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Multi-family residential Risk rating Pass $ 1,566 $ 15,542 $ 13,853 $ 4,483 $ 2,386 $ 8,850 $ - $ 46,680 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total multi-family residential $ 1,566 $ 15,542 $ 13,853 $ 4,483 $ 2,386 $ 8,850 $ - $ 46,680 Current period gross charge-offs $ - $ - $ - $ - $ - $ 2 $ - $ 2 Commercial real estate Risk rating Pass $ 61,338 $ 121,006 $ 64,684 $ 26,631 $ 16,571 $ 38,897 $ 1,996 $ 331,123 Special mention - - - - - - - - Substandard - - - - 51 - - 51 Doubtful - - - - - - - - Total commercial real estate $ 61,338 $ 121,006 $ 64,684 $ 26,631 $ 16,622 $ 38,897 $ 1,996 $ 331,174 Current period gross charge-offs $ - $ - $ - $ 134 $ - $ - $ - $ 134 Construction Risk rating Pass $ 14,777 $ 11,244 $ 7,417 $ - $ - $ - $ - $ 33,438 Special mention - - - - - - - - Substandard - - - - - 2,147 - 2,147 Doubtful - - - - - - - - Total construction $ 14,777 $ 11,244 $ 7,417 $ - $ - $ 2,147 $ - $ 35,585 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Term Loans Amortized Cost by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Home equity Risk rating Pass $ 1,062 $ 35 $ 122 $ - $ - $ 205 $ 4,738 $ 6,162 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total home equity $ 1,062 $ 35 $ 122 $ - $ - $ 205 $ 4,738 $ 6,162 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial business Risk rating Pass $ 6,441 $ 69,913 $ 27,022 $ 4,324 $ 1,955 $ 1,109 $ 13,593 $ 124,357 Special mention - - - - - - - - Substandard - - 1,946 - 1,242 323 - 3,511 Doubtful - - - - - - - - Total commercial business $ 6,441 $ 69,913 $ 28,967 $ 4,324 $ 3,197 $ 1,433 $ 13,593 $ 127,868 Current period gross charge-offs $ - $ 29 $ 613 $ 97 $ - $ - $ - $ 739 Other consumer Risk rating Pass $ 69 $ - $ - $ - $ - $ - $ - $ 69 Special mention - - - - - - - - Substandard - - - - - - - - Doubtful - - - - - - - - Total other consumer $ 69 $ - $ - $ - $ - $ - $ - $ 69 Current period gross charge-offs Total $ - $ - $ - $ - $ - $ - $ - $ - Pass $ 93,492 $ 233,467 $ 129,300 $ 40,556 $ 22,509 $ 65,518 $ 20,327 $ 605,169 Special mention - - - - - - - - Substandard - - 1,946 - 1,293 2,470 - 5,709 Doubtful - - - - - - - - Total $ 93,492 $ 233,467 $ 131,246 $ 40,556 $ 23,802 $ 67,988 $ 20,327 $ 610,878 Current period gross charge-offs $ - $ 29 $ 613 $ 231 $ - $ 2 $ - $ 875
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2022 Pass Special Mention Substandard Doubtful Total One-to-four family residential owner occupied $ 17,663 $ 407 $ - $ - $ 18,070 One-to-four family residential non-owner occupied 39,315 - - - 39,315 Multi-family residential 45,201 - 1,708 - 46,909 Commercial real estate 333,406 - 134 - 333,540 Construction 28,938 - - - 28,938 Home equity 4,918 - - - 4,918 Commercial business 153,746 2,908 2,415 - 159,069 Other consumer 2 - - - 2 Total $ 623,189 $ 3,315 $ 4,257 $ - $ 630,761
Financing Receivable, Nonaccrual [Table Text Block]	December 31, 2023 December 31, 2022 Non-accrual loans With a Related Allowance Without a Related Allowance Total 90 Days or More Past Due and Accruing Total Non-Performing Total Non-Accrual Loans One-to-four family residential owner occupied $ - $ - $ - $ 401 $ 401 $ - Multi-family residential - - - - - 1,708 Commercial real estate - 51 51 - 51 134 Commercial business - - - - - 97 Total $ - $ 51 $ 51 $ 401 $ 452 $ 1,939
Impaired Financing Receivables [Table Text Block]	December 31, 2022 With no related allowance recorded: Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized One-to-four family residential owner occupied $ - $ - $ - $ - $ - One-to-four family residential non-owner occupied 7 9 - 7 - Multi-family residential 1,708 1,722 - 1,708 - Commercial real estate 129 129 - 130 12 Construction - - - - - Home equity - - - - - Commercial business - - - - - Other consumer - - - - - With an allowance recorded: One-to-four family residential owner occupied $ - $ - $ - $ - $ - One-to-four family residential non-owner occupied - - - - - Multi-family residential - - - - - Commercial real estate 134 134 118 136 9 Construction - - - - - Home equity - - - - - Commercial business 97 97 97 102 6 Other consumer - - - - - Total: One-to-four family residential owner occupied $ - $ - $ - $ - $ - One-to-four family residential non-owner occupied 7 9 - 7 - Multi-family residential 1,708 1,722 - 1,708 - Commercial real estate 263 263 118 266 21 Construction - - - - - Home equity - - - - - Commercial business 97 97 97 102 6 Other consumer - - - - - Total $ 2,075 $ 2,091 $ 215 $ 2,083 $ 27
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	December 31, 2023 1-4 Family Residential Owner Occupied 1-4 Family Residential Non-Owner Occupied Multi-Family Residential Commercial Real Estate Construction Home Equity Commercial Business and Other Consumer Unallocated Total Allowance for credit losses: Beginning balance $ 123 $ 295 $ 451 $ 3,750 $ 304 $ 33 $ 2,422 $ 300 $ 7,678 Impact of ASU 326 - - - - - - - - - Charge-offs - - (2 ) (134 ) - - (739 ) - (875 ) Recoveries - - - - - - - - - Provision (1) 30 (76 ) (29 ) (832 ) 279 28 855 (300 ) (45 ) Ending balance $ 153 $ 219 $ 420 $ 2,784 $ 583 $ 61 $ 2,538 $ - $ 6,758 December 31, 2022 1-4 Family Residential Owner Occupied 1-4 Family Residential Non-Owner Occupied Multi-Family Residential Commercial Real Estate Construction Home Equity Commercial Business and Other Consumer Unallocated Total Allowance for loan losses: Beginning balance $ 73 $ 292 $ 249 $ 2,475 $ 119 $ 29 $ 1,625 $ 400 $ 5,262 Charge-offs - - - - - - (59 ) - (59 ) Recoveries - - - - - - - - - Provision 50 3 202 1,275 185 4 856 (100 ) 2,475 Ending balance $ 123 $ 295 $ 451 $ 3,750 $ 304 $ 33 $ 2,422 $ 300 $ 7,678 Ending balance evaluated for impairment: Individually $ - $ - $ - $ 118 $ - $ - $ 97 $ - $ 215 Collectively $ 123 $ 295 $ 451 $ 3,632 $ 304 $ 33 $ 2,325 $ 300 $ 7,463 Loans receivable: Ending balance $ 18,070 $ 39,315 $ 46,909 $ 333,540 $ 28,938 $ 4,918 $ 159,071 $ 630,761 Ending balance evaluated for impairment: Individually $ - $ 7 $ 1,708 $ 263 $ - $ - $ 97 $ 2,075 Collectively $ 18,070 $ 39,308 $ 45,201 $ 333,277 $ 28,938 $ 4,918 $ 158,974 $ 628,686
Financing Receivable, Past Due [Table Text Block]	December 31, 2023 30-89 Days Past Due 90 Days or More Past Due Current Total Loans Receivable One-to-four family residential owner occupied $ 136 $ 401 $ 22,348 $ 22,885 One-to-four family residential non-owner occupied 256 - 40,199 40,455 Multi-family residential 175 - 46,505 46,680 Commercial real estate 3,944 - 327,230 331,174 Construction - - 35,585 35,585 Home equity 403 - 5,759 6,162 Commercial business - - 127,868 127,868 Other consumer - - 69 69 Total $ 4,914 $ 401 $ 605,562 $ 610,878 December 31, 2022 30-89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable Loans Receivable 90 Days or More Past Due and Accruing One-to-four family residential owner occupied $ 407 $ - $ 407 $ 17,663 $ 18,070 $ - One-to-four family residential non-owner occupied 23 - 23 39,292 39,315 - Multi-family residential - 1,708 1,708 45,201 46,909 - Commercial real estate 2,895 134 3,029 330,511 333,540 - Construction 2,062 - 2,062 26,876 28,938 - Home equity 39 - 39 4,879 4,918 - Commercial business 10 97 107 158,962 159,069 51 Other consumer - - - 2 2 - Total $ 5,436 $ 1,939 $ 7,375 $ 623,386 $ 630,761 $ 51

Note 8 - Premises and Equipme_2

Note 8 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	2023 2022 Land and land improvements $ 292 $ 292 Buildings 1,581 1,619 Leasehold improvements 699 649 Furniture, fixtures and equipment 3,568 2,892 6,140 5,452 Accumulated depreciation (3,207 ) (2,677 ) Premises and equipment, net $ 2,933 $ 2,775

Note 9 - Goodwill and Other I_2

Note 9 - Goodwill and Other Intangible, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2024 $ 49 2025 49 2026 27 Total $ 125

Note 10 - Deposits (Tables)

Note 10 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Deposit Liabilities, Type [Table Text Block]	2023 2022 Non-interest bearing checking accounts $ 92,216 $ 88,728 Interest bearing checking accounts 104,274 - Savings accounts 841 1,597 Money market accounts 218,525 260,972 Certificate of deposit accounts 215,843 197,951 Total $ 631,699 $ 549,248
Certificate of Deposit by Maturity [Table Text Block]	Years ending December 31: 2024 $ 113,732 2025 36,393 2026 12,156 2027 23,850 2028 29,712 Total $ 215,843

Note 11 - Borrowings (Tables)

Note 11 - Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Short-Term Debt [Table Text Block]	FHLB Short-Term Borrowings FRB Short-Term Borrowings At or For the Year At or For the Year Ended December 31, Ended December 31, 2023 2022 2023 2022 Average balance outstanding $ 72,566 $ 31,505 $ 711 $ 1,556 Maximum amount outstanding at any month-end during the period 116,200 93,200 7,000 7,000 Balance outstanding at end of period - 93,200 - 7,000 Average interest rate during the period 5.38 % 2.34 % 4.78 % 0.97 % Weighted average interest rate at end of period - % 4.45 % - % 4.45 % Other Short-Term Borrowings At or For the Year Ended December 31, 2023 2022 Average balance outstanding $ 9,291 $ 1,601 Maximum amount outstanding at any month-end during the period 14,508 5,489 Balance outstanding at end of period 5,549 5,489 Average interest rate during the period 8.40 % 6.68 % Weighted average interest rate at end of period 8.46 % 7.11 %
Federal Home Loan Bank Advances [Member]
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2023 December 31, 2022 Fixed rate borrowings maturing: Amount Weighted Interest Amount Weighted Interest 2023 $ - - % $ 57,000 2.22 % 2024 21,167 4.25 6,167 2.05 2025 7,855 3.40 2,855 1.25 Total FHLB long-term debt $ 29,022 4.02 % $ 66,022 2.16 %

Note 12 - Subordinated Debt (Ta

Note 12 - Subordinated Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	Principal Unamortized Debt Issuance Costs Net 6.5 December 31, 2028 $ 8,000 $ - $ 8,000 8.5 March 15, 2025 $ 12,000 $ 37 $ 11,963 8.5 March 15, 2025 $ 2,000 $ 6 $ 1,994

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2023 2022 Federal: Current $ 128 $ 2,263 Deferred 351 (221 ) Total federal 479 2,042 State, current 749 1,012 Total $ 1,228 $ 3,054
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2023 2022 Amount Rate Amount Rate Federal income tax at statutory rate $ 682 21.0 % $ 2,292 21.0 % State tax, net of federal benefit 592 18.2 800 7.4 Stock compensation expense (28 ) (0.9 ) (22 ) (0.2 ) Other (18 ) (0.5 ) (16 ) (0.2 ) Total $ 1,228 37.8 % $ 3,054 28.0 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2023 2022 Deferred tax assets: Allowance for credit losses $ 1,419 $ 1,612 Deferred loan fees 162 256 Stock-based compensation 11 7 Unrealized loss on investment securities available for sale 3 6 Interest on non-accrual loans 1 35 Total deferred tax assets 1,596 1,916 Deferred tax liabilities: Bank premises and equipment (249 ) (219 ) Intangible (28 ) (24 ) Total deferred tax liabilities (277 ) (243 ) Net Deferred Tax Asset $ 1,319 $ 1,673

Note 14 - Stock Compensation _2

Note 14 - Stock Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Activity [Table Text Block]	2023 Number of Shares Weighted Average Grant Date Fair Value Unvested at the beginning of the year 9,122 $ 13.30 Granted 45,000 18.00 Vested (9,122 ) 13.30 Forfeited - - Unvested at the end of the year 45,000 $ 18.00
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	2023 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Outstanding at the beginning of the year 195,936 $ 11.24 3.5 Granted 132,500 18.00 9.3 Exercised (104,403 ) 9.65 - Forfeited - - - Outstanding at the end of the period 224,033 $ 15.98 8.6 Exercisable at the end of the period 91,533 $ 13.30 4.4

Note 16 - Financial Instrumen_2

Note 16 - Financial Instruments With Off-balance Sheet Risk (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Financial Instrument Commitments [Table Text Block]	2023 2022 Commitments to originate loans $ 30,346 $ 36,087 Unfunded commitments under lines of credit 54,163 49,881 Standby letters of credit 455 2,601

Note 17 - Leases (Tables)

Note 17 - Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Operating Weighted average remaining term (years) 11.9 Weighted average discount rate 3.36 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Undiscounted cash flows due (In thousands): Operating 2024 $ 473 2025 481 2026 489 2027 443 2028 431 2029 and thereafter 3,059 Total undiscounted cash flows 5,376 Discount on cash flows (964 ) Total lease liabilities $ 4,412

Note 18 - Regulatory Matters (T

Note 18 - Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Actual For Capital Adequacy Purposes To be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2023: Total capital (to risk-weighted assets) $ 75,800 12.30 % $ ≥49,285 ≥8.00 % $ ≥61,606 ≥10.00 % Tier 1 capital (to risk-weighted assets) 68,813 11.17 ≥36,964 ≥6.00 ≥49,285 ≥8.00 Common Equity Tier 1 capital (to risk-weighted assets) 68,813 11.17 ≥27,723 ≥4.50 ≥40,044 ≥6.50 Tier 1 capital (to average assets) 68,813 9.11 ≥30,205 ≥4.00 ≥37,756 ≥5.00 Actual For Capital Adequacy Purposes To be Well Capitalized Under Prompt Corrective Action Provisions Amount Ratio Amount Ratio Amount Ratio As of December 31, 2022: Total capital (to risk-weighted assets) $ 60,820 8.49 % $ ≥ 57,313 ≥ 8.00 % $ ≥ 71,642 ≥ 0.00 % Tier 1 capital (to risk-weighted assets) 53,115 7.41 ≥ 42,985 ≥ 6.00 ≥ 57,313 ≥ 8.00 Common Equity Tier 1 capital (to risk-weighted assets) 53,115 7.41 ≥ 32,239 ≥ 4.50 ≥ 46,567 ≥ 6.50 Tier 1 capital (to average assets) 53,115 7.07 ≥ 30,032 ≥ 4.00 ≥ 37,540 ≥ 5.00

Note 19 - Fair Value Measurem_2

Note 19 - Fair Value Measurements and Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	December 31, 2023 Fair Value Measurements Using: Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Recurring fair value measurements: Investment securities available for sale Government National Mortgage Association mortgage-backed securities $ 2,268 $ - $ 2,268 $ - Federal National Mortgage Association mortgage- backed securities 73 - 73 - Total investment securities available for sale $ 2,341 $ - $ 2,341 $ - Total recurring fair value measurements $ 2,341 $ - $ 2,341 $ - December 31, 2022 Fair Value Measurements Using: Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Recurring fair value measurements: Investment securities available for sale Government National Mortgage Association mortgage-backed securities $ 2,871 $ - $ 2,871 $ - Federal National Mortgage Association mortgage- backed securities 99 - 99 - Total investment securities available for sale $ 2,970 $ - $ 2,970 $ - Total recurring fair value measurements $ 2,970 $ - $ 2,970 $ - Nonrecurring fair value measurements Impaired loans $ 1,860 $ - $ - $ 1,860 Total nonrecurring fair value measurements $ 1,860 $ - $ - $ 1,860
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	December 31, 2022 Quantitative Information About Level 3 Fair Value Measurements Total Fair Value Valuation Techniques Unobservable Input Range (Weighted Average) Impaired loans $ 1,860 Appraisal of collateral (1) Appraisal adjustments (2) 10% (10%)
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at December 31, 2023 Carrying Amount Fair Value Estimate Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Financial Assets Investment in interest-earning time deposits $ 1,912 $ 1,981 $ - $ - $ 1,981 Loans held for sale 60,380 62,072 - 62,072 - Loans receivable, net 603,349 584,842 - - 584,842 Financial Liabilities Deposits 631,699 636,946 415,855 - 221,091 FHLB long-term borrowings 29,022 29,001 - - 29,001 Subordinated debt 21,957 20,666 - - 20,666 Fair Value Measurements at December 31, 2022 Carrying Amount Fair Value Estimate Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Unobservable Inputs (Level 3) Financial Assets Investment in interest-earning time deposits $ 3,833 $ 3,907 $ - $ - $ 3,907 Loans held for sale 133,222 137,253 - 137,253 - Loans receivable, net 621,864 600,186 - - 600,186 Financial Liabilities Deposits 549,248 551,157 351,297 - 199,860 FHLB long-term borrowings 66,022 65,846 - - 65,846 FRB long-term borrowings 7,000 6,981 - - 6,981 Subordinated debt 7,966 7,886 - - 7,886

Note 20 - Operating Segments (T

Note 20 - Operating Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	As of or for the Year Ended December 31, 2023 2022 Quaint Oak Bank(1) Oakmont Capital Holdings, LLC Consolidated Quaint Oak Bank(1) Oakmont Capital Holdings, LLC Consolidated Net Interest Income (Loss) $ 19,394 $ (1,231 ) $ 18,163 $ 24,114 $ (425 ) $ 23,689 Provision for Credit Losses 157 - 157 2,475 - 2,475 Net Interest Income (Loss) after Provision for Credit Losses 19,237 (1,231 ) 18,006 21,639 (425 ) 21,214 Non-Interest Income Mortgage banking, equipment lending and title abstract fees 599 1,739 2,338 757 2,346 3,103 Real estate sales commissions, net 94 - 94 298 - 298 Insurance commissions 663 - 663 593 - 593 Other fees and services charges 510 743 1,253 330 320 650 Net loan servicing income 235 3,483 3,718 13 1,855 1,868 Income from bank-owned life insurance 102 - 102 89 - 89 Net gain on loans held for sale 2,620 4,076 6,696 3,270 9,230 12,500 Gain on the sale of SBA loans 468 - 468 310 - 310 Total Non-Interest Income 5,291 10,041 15,332 5,660 13,751 19,411 Non-Interest Expense Salaries and employee benefits 13,850 7,123 20,973 13,828 6,309 20,137 Directors’ fees and expenses 316 - 316 286 - 286 Occupancy and equipment 1,656 825 2,481 1,274 630 1,904 Data processing 1,051 - 1,051 690 - 690 Professional fees 932 126 1,058 668 80 748 FDIC deposit insurance assessment 867 - 867 658 - 658 Advertising 284 359 643 186 382 568 Amortization of other intangible 49 - 49 49 - 49 Other 1,911 1,091 3,002 1,291 929 2,220 Total Non-Interest Expense 20,916 9,524 30,440 18,930 8,330 27,260 Pretax Segment Profit (Loss) $ 3,612 $ (714 ) $ 2,898 $ 8,369 $ 4,996 $ 13,365 Net (Loss) Income Attributable to Noncontrolling Interest $ (350 ) $ - $ (350 ) $ 2,448 $ - $ 2,448 Segment Assets $ 719,791 $ 34,327 $ 754,118 $ 757,688 $ 34,662 $ 792,350

Note 21 - Quaint Oak Bancorp,_2

Note 21 - Quaint Oak Bancorp, Inc. (Parent Company Only) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	December 31, 2023 2022 Assets Cash and cash equivalents $ 1,436 $ 284 Investment in Quaint Oak Bank 67,859 50,966 Premises and equipment, net 1,388 1,432 Other assets - 77 Total Assets $ 70,683 $ 52,759 Liabilities and Stockholders’ Equity Subordinated debt $ 21,957 $ 7,966 Other liabilities 235 - Stockholders’ equity 48,491 44,793 Total Liabilities and Stockholders’ Equity $ 70,683 $ 52,759
Condensed Income Statement [Table Text Block]	For the Year Ended December 31, 2023 2022 Income Rental income $ 399 $ - Total Income 399 365 Expenses Occupancy and equipment expense 115 122 Interest on subordinated debt 1,449 520 Other expenses 556 158 Total Expenses 2,120 800 Net Income Before Income Taxes (1,721 ) (435 ) Equity in Undistributed Net Income of Subsidiary 3,380 8,207 Income Tax Benefit 361 91 Net Income $ 2,020 $ 7,863 Comprehensive Income $ 2,034 $ 7,816
Condensed Cash Flow Statement [Table Text Block]	For the Year Ended December 31, 2023 2022 Operating Activities Net income $ 2,020 $ 7,863 Adjustments to reconcile net income to net cash (used in) provided by operating activities: Undistributed net income in subsidiary (3,380 ) (8,207 ) Depreciation expense 50 53 Amortization of subordinated debt issuance costs 249 34 Stock-based compensation expense 225 511 Decrease (increase) in other assets 313 (62 ) Net cash (used in) provided by operating activities (523 ) 192 Investing Activities Investment in Quaint Oak Bank (13,500 ) - Purchase of property and equipment (6 ) (12 ) Net cash used in investing activities (13,506 ) (12 ) Financing Activities Dividends paid (1,154 ) (1,018 ) Proceeds from the issuance of Subordinate Debt 13,742 - Proceeds from the reissuance of treasury stock for capital raise - 2,383 Additional Paid-in Capital - (2,250 ) Contribution of shares to ESOP 150 - Proceeds from issuance of unallocated shares from authorized shares 1,645 - Purchase of treasury stock (433 ) (49 ) Proceeds from the reissuance of treasury stock under401(k) plan 289 100 Proceeds from the exercise of stock options 932 262 Net cash provided by (used in) financing activities 15,181 (572 ) Net Increase (Decrease) in Cash and Cash Equivalents 1,152 (392 ) Cash and Cash Equivalents-Beginning of Year 284 676 Cash and Cash Equivalents-End of Year $ 1,436 $ 284

Note 1 - Nature of Operations (

Note 1 - Nature of Operations (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Wholly-Owned Subsidiaries	6
Oakmont Capital Holdings, LLC [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner	51%

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)			12 Months Ended
	Jan. 04, 2021 USD ($)	Aug. 01, 2016 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021
Other than Temporary Impairment Losses, Investments			$ 0	$ 0
Impairment of Federal Home Loan Bank Stock			0	0
Number of Properties, Other Real Estate					0
Amortization of Mortgage Servicing Rights (MSRs)			$ 62,000	58,000
Number of Share-Based Plans			3
Mortgage Servicing Rights [Member]
Servicing Asset			$ 382,000	$ 330,000
Signature Insurance Services, LLC [Member]
Payments to Acquire Businesses, Gross		$ 1,000,000
Goodwill, Acquired During Period		515,000
Signature Insurance Services, LLC [Member] | Other Intangible Assets [Member]
Finite-lived Intangible Assets Acquired		$ 485,000
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Oakmont Capital Holdings, LLC [Member]
Goodwill, Acquired During Period	$ 2,100,000
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)			3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)			39 years
Credit Concentration Risk [Member] | Loans Sold [Member]
Number of Investors			1
Percentage of Loans Sold From Mortgage Loans Held for Sale			33%
Percentage Gains on Loans Sold From Mortgage Loans Held for Sale			30%
Percentage of Loans Sold From Equipment Loans Held for Sale			48%
Percentage Gains on Loans Sold From Equipment Loans Held for Sale			45%

Note 3 - Earnings Per Share - W

Note 3 - Earnings Per Share - Weighted Average Shares Used in Basic and Dilutive Earnings Per Share Computations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net Income	$ 2,020,000	$ 7,863,000
Weighted average shares outstanding – basic (in shares)	2,254,444	2,042,740
Effect of dilutive common stock equivalents (in shares)	20,590	110,149
Adjusted weighted average shares outstanding – diluted (in shares)	2,275,034	2,152,889
Basic earnings per share (in dollars per share)	$ 0.9	$ 3.85
Diluted earnings per share (in dollars per share)	$ 0.89	$ 3.65

Note 4 - Accumulated Other Co_3

Note 4 - Accumulated Other Comprehensive (Loss) Income - Changes in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Balance beginning of the year		$ 44,793
Total other comprehensive income (loss)		14	$ (47)
Balance end of the year		48,491	44,793
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance beginning of the year	[1]	(24)	23
Other comprehensive income (loss) before reclassifications	[1]	14	(47)
Amount reclassified from accumulated other comprehensive income (loss)	[1]	0	0
Total other comprehensive income (loss)	[1]	14	(47)
Balance end of the year	[1]	$ (10)	$ (24)
[1]All amounts are net of tax. Amounts in parentheses indicate debits.

Note 5 - Investment in Intere_3

Note 5 - Investment in Interest-earning Time Deposits - Investment in Interest-earnings Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Due in one year or less	$ 1,000	$ 2,541
Due after one year through five years	912	1,292
Total	$ 1,912	$ 3,833

Note 6 - Investment Securitie_3

Note 6 - Investment Securities Available for Sale (Details Textual) $ in Thousands	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale, Allowance for Credit Loss	$ 0

Note 6 - Investment Securitie_4

Note 6 - Investment Securities Available for Sale - Amortized Cost and Fair Value of Investment Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amortized cost	$ 2,354	$ 3,000
Gross unrealized gains	0	1
Gross unrealized losses	(13)	(31)
Fair value	2,341	2,970
Government National Mortgage Association (GNMA) [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Amortized cost	2,281	2,902
Gross unrealized gains	0	0
Gross unrealized losses	(13)	(31)
Fair value	2,268	2,871
Federal National Mortgage Association (FNMA) [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Amortized cost	73	98
Gross unrealized gains	0	1
Gross unrealized losses	0	0
Fair value	$ 73	$ 99

Note 6 - Investment Securitie_5

Note 6 - Investment Securities Available for Sale - Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Due after ten years, amortized cost	$ 2,354
Due after ten years, fair value	2,341
Total, amortized cost	2,354	$ 3,000
Total, fair value	$ 2,341	$ 2,970

Note 6 - Investment Securitie_6

Note 6 - Investment Securities Available for Sale - Gross Unrealized Losses and Fair Value (Details) - Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] - Government National Mortgage Association (GNMA) [Member] $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of securities	11	11,000
Fair value, less than twelve months	$ 2,268	$ 2,871
Gross unrealized losses, less than twelve months	(13)	(31)
Fair value, twelve months or greater	0
Gross unrealized losses, twelve months or greater	0
Fair value	2,268	2,871
Gross unrealized losses	$ (13)	$ (31)

Note 7 - Loans Receivable, Ne_3

Note 7 - Loans Receivable, Net and Allowance for Credit Losses (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Troubled Debt Restructuring, Number of Contracts	0	2
Financing Receivable, Modified, Accumulated		$ 136,000
Financing Receivable, Modified, Commitment to Lend		0
Provision for Loan, Lease, and Other Losses	$ 157,000	2,475,000
Off-Balance-Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)	202,000	0
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	610,878,000	630,761,000
Financing Receivable, Nonaccrual, Interest Income	0	0
Financing Receivable, Nonaccrual, Interest Income, Foregone	9,000	167,000
Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 452,000	$ 2,000,000

Note 7 - Loans Receivable, Ne_4

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Composition of Net Loans Receivable (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans		$ 610,878	$ 630,761
Deferred loan fees and costs		(771)	(1,219)
Allowance for credit losses		(6,758)	(7,678)	$ (5,262)
Net Loans		603,349	621,864
Real Estate Portfolio Segment [Member]
Loans		482,941	471,690
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Loans		22,885	18,070
Allowance for credit losses		(153)	(123)	(73)
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member]
Loans		40,455	39,315
Allowance for credit losses		(219)	(295)	(292)
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Loans [Member]
Loans		63,340	57,385
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member]
Loans		46,680	46,909
Allowance for credit losses		(420)	(451)	(249)
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Loans		331,174	333,540
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans		35,585	28,938
Allowance for credit losses		(583)	(304)	(119)
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans		6,162	4,918
Allowance for credit losses		(61)	(33)	$ (29)
Commercial Portfolio Segment [Member]
Loans	[1]	127,868	159,069
Consumer Portfolio Segment [Member]
Loans		$ 69	$ 2
[1]Includes $163,000 and $214,000 of PPP loans at March 31, 2023 and December 31, 2022, respectively.

Note 7 - Loans Receivable, Ne_5

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Internal Risk Categories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Year One	$ 93,492
Financing Receivable, Year Two	233,467
Financing Receivable, Year Three	131,246
Financing Receivable, Year Four	40,556
Financing Receivable, Year Five	23,802
Financing Receivable, Prior	67,988
Financing Receivable, Revolving	20,327
Financing Receivable, Total	610,878
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	29
Current period gross charge-offs, Year Three	613
Current period gross charge-offs, Year Four	231
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	2
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	875	$ 59
Current period gross charge-offs	613
Pass [Member]
Financing Receivable, Year One	93,492
Financing Receivable, Year Two	233,467
Financing Receivable, Year Three	129,300
Financing Receivable, Year Four	40,556
Financing Receivable, Year Five	22,509
Financing Receivable, Prior	65,518
Financing Receivable, Revolving	20,327
Financing Receivable, Total	605,169
Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	1,946
Financing Receivable, Year Four	0
Financing Receivable, Year Five	1,293
Financing Receivable, Prior	2,470
Financing Receivable, Revolving	0
Financing Receivable, Total	5,709
Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Financing Receivable, Year One	6,044
Financing Receivable, Year Two	8,574
Financing Receivable, Year Three	3,840
Financing Receivable, Year Four	1,850
Financing Receivable, Year Five	571
Financing Receivable, Prior	2,006
Financing Receivable, Revolving	0
Financing Receivable, Total	22,885
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	0
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	0
Current period gross charge-offs	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Pass [Member]
Financing Receivable, Year One	6,044
Financing Receivable, Year Two	8,574
Financing Receivable, Year Three	3,840
Financing Receivable, Year Four	1,850
Financing Receivable, Year Five	571
Financing Receivable, Prior	2,006
Financing Receivable, Revolving	0
Financing Receivable, Total	22,885
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member]
Financing Receivable, Year One	2,195
Financing Receivable, Year Two	7,153
Financing Receivable, Year Three	12,362
Financing Receivable, Year Four	3,268
Financing Receivable, Year Five	1,026
Financing Receivable, Prior	14,451
Financing Receivable, Revolving	0
Financing Receivable, Total	40,455
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	0
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	0
Current period gross charge-offs	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Pass [Member]
Financing Receivable, Year One	2,195
Financing Receivable, Year Two	7,153
Financing Receivable, Year Three	12,362
Financing Receivable, Year Four	3,268
Financing Receivable, Year Five	1,026
Financing Receivable, Prior	14,451
Financing Receivable, Revolving	0
Financing Receivable, Total	40,455
Residential Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member]
Financing Receivable, Year One	1,566
Financing Receivable, Year Two	15,542
Financing Receivable, Year Three	13,853
Financing Receivable, Year Four	4,483
Financing Receivable, Year Five	2,386
Financing Receivable, Prior	8,850
Financing Receivable, Revolving	0
Financing Receivable, Total	46,680
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	0
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	2
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	2
Current period gross charge-offs	0
Residential Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Pass [Member]
Financing Receivable, Year One	1,566
Financing Receivable, Year Two	15,542
Financing Receivable, Year Three	13,853
Financing Receivable, Year Four	4,483
Financing Receivable, Year Five	2,386
Financing Receivable, Prior	8,850
Financing Receivable, Revolving	0
Financing Receivable, Total	46,680
Residential Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Residential Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Current period gross charge-offs, Total	0	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Financing Receivable, Year One	1,062
Financing Receivable, Year Two	35
Financing Receivable, Year Three	122
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	205
Financing Receivable, Revolving	4,738
Financing Receivable, Total	6,162
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	0
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	0	0
Current period gross charge-offs	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Pass [Member]
Financing Receivable, Year One	1,062
Financing Receivable, Year Two	35
Financing Receivable, Year Three	122
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	205
Financing Receivable, Revolving	4,738
Financing Receivable, Total	6,162
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member]
Current period gross charge-offs, Total	0	0
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member]
Current period gross charge-offs, Total	2	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Year One	61,338
Financing Receivable, Year Two	121,006
Financing Receivable, Year Three	64,684
Financing Receivable, Year Four	26,631
Financing Receivable, Year Five	16,622
Financing Receivable, Prior	38,897
Financing Receivable, Revolving	1,996
Financing Receivable, Total	331,174
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	134
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	134
Current period gross charge-offs	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Pass [Member]
Financing Receivable, Year One	61,338
Financing Receivable, Year Two	121,006
Financing Receivable, Year Three	64,684
Financing Receivable, Year Four	26,631
Financing Receivable, Year Five	16,571
Financing Receivable, Prior	38,897
Financing Receivable, Revolving	1,996
Financing Receivable, Total	331,123
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	51
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	51
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable, Year One	14,777
Financing Receivable, Year Two	11,244
Financing Receivable, Year Three	7,417
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	2,147
Financing Receivable, Revolving	0
Financing Receivable, Total	35,585
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	0
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	0	$ 0
Current period gross charge-offs	0
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Financing Receivable, Year One	14,777
Financing Receivable, Year Two	11,244
Financing Receivable, Year Three	7,417
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	33,438
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	2,147
Financing Receivable, Revolving	0
Financing Receivable, Total	2,147
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Commercial Portfolio Segment [Member] | Commercial Loan [Member]
Financing Receivable, Year One	6,441
Financing Receivable, Year Two	69,913
Financing Receivable, Year Three	28,967
Financing Receivable, Year Four	4,324
Financing Receivable, Year Five	3,197
Financing Receivable, Prior	1,433
Financing Receivable, Revolving	13,593
Financing Receivable, Total	127,868
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	29
Current period gross charge-offs, Year Three	613
Current period gross charge-offs, Year Four	97
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	739
Current period gross charge-offs	613
Commercial Portfolio Segment [Member] | Commercial Loan [Member] | Pass [Member]
Financing Receivable, Year One	6,441
Financing Receivable, Year Two	69,913
Financing Receivable, Year Three	27,022
Financing Receivable, Year Four	4,324
Financing Receivable, Year Five	1,955
Financing Receivable, Prior	1,109
Financing Receivable, Revolving	13,593
Financing Receivable, Total	124,357
Commercial Portfolio Segment [Member] | Commercial Loan [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Commercial Portfolio Segment [Member] | Commercial Loan [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	1,946
Financing Receivable, Year Four	0
Financing Receivable, Year Five	1,242
Financing Receivable, Prior	323
Financing Receivable, Revolving	0
Financing Receivable, Total	3,511
Commercial Portfolio Segment [Member] | Commercial Loan [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Consumer Portfolio Segment [Member] | Commercial Loan [Member]
Financing Receivable, Year One	69
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	69
Current period gross charge-offs, Year One	0
Current period gross charge-offs, Year Two	0
Current period gross charge-offs, Year Three	0
Current period gross charge-offs, Year Four	0
Current period gross charge-offs, Year Five	0
Current period gross charge-offs, Prior	0
Current period gross charge-offs, Revolving	0
Current period gross charge-offs, Total	0
Current period gross charge-offs	0
Consumer Portfolio Segment [Member] | Commercial Loan [Member] | Pass [Member]
Financing Receivable, Year One	69
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	69
Consumer Portfolio Segment [Member] | Commercial Loan [Member] | Special Mention [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Consumer Portfolio Segment [Member] | Commercial Loan [Member] | Substandard [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	0
Consumer Portfolio Segment [Member] | Commercial Loan [Member] | Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	0
Financing Receivable, Total	$ 0

Note 7 - Loans Receivable, Ne_6

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Loan Portfolio by Credit Rating (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Loans		$ 610,878	$ 630,761
Pass [Member]
Loans			623,189
Special Mention [Member]
Loans			3,315
Substandard [Member]
Loans			4,257
Doubtful [Member]
Loans			0
Real Estate Portfolio Segment [Member]
Loans		482,941	471,690
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Loans		22,885	18,070
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Pass [Member]
Loans			17,663
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Special Mention [Member]
Loans			407
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Substandard [Member]
Loans			0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Doubtful [Member]
Loans			0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member]
Loans		40,455	39,315
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Pass [Member]
Loans			39,315
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Special Mention [Member]
Loans			0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Substandard [Member]
Loans			0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Doubtful [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member]
Loans		46,680	46,909
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Pass [Member]
Loans			45,201
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Special Mention [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Substandard [Member]
Loans			1,708
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Doubtful [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Loans		331,174	333,540
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Pass [Member]
Loans			333,406
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Special Mention [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Substandard [Member]
Loans			134
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Doubtful [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans		35,585	28,938
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Loans			28,938
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans		6,162	4,918
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Pass [Member]
Loans			4,918
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Special Mention [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Substandard [Member]
Loans			0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Doubtful [Member]
Loans			0
Commercial Portfolio Segment [Member]
Loans	[1]	127,868	159,069
Commercial Portfolio Segment [Member] | Pass [Member]
Loans			153,746
Commercial Portfolio Segment [Member] | Special Mention [Member]
Loans			2,908
Commercial Portfolio Segment [Member] | Substandard [Member]
Loans			2,415
Commercial Portfolio Segment [Member] | Doubtful [Member]
Loans			0
Consumer Portfolio Segment [Member]
Loans		$ 69	2
Consumer Portfolio Segment [Member] | Pass [Member]
Loans			2
Consumer Portfolio Segment [Member] | Special Mention [Member]
Loans			0
Consumer Portfolio Segment [Member] | Substandard [Member]
Loans			0
Consumer Portfolio Segment [Member] | Doubtful [Member]
Loans			$ 0
[1]Includes $163,000 and $214,000 of PPP loans at March 31, 2023 and December 31, 2022, respectively.

Note 7 - Loans Receivable, Ne_7

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Non-accrual Loans by Class of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual, With Allowance	$ 0
Financing Receivable, Nonaccrual, No Allowance	51
Financing Receivable, Nonaccrual	51	$ 1,939
Loans > 90 days and accruing	401	51
Nonperforming Financial Instruments [Member]
Financing Receivable, Nonaccrual	452
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Financing Receivable, Nonaccrual, With Allowance	0
Financing Receivable, Nonaccrual, No Allowance	0
Financing Receivable, Nonaccrual	0	0
Loans > 90 days and accruing	401
Residential Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Nonaccrual	401
Residential Portfolio Segment [Member] | Multifamily [Member]
Financing Receivable, Nonaccrual, With Allowance	0
Financing Receivable, Nonaccrual, No Allowance	0
Financing Receivable, Nonaccrual	0	1,708
Loans > 90 days and accruing	0
Residential Portfolio Segment [Member] | Multifamily [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Nonaccrual	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Loan [Member]
Financing Receivable, Nonaccrual, With Allowance	0
Financing Receivable, Nonaccrual, No Allowance	51
Financing Receivable, Nonaccrual	51	134
Loans > 90 days and accruing	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Nonaccrual	51
Commercial Portfolio Segment [Member]
Loans > 90 days and accruing		51
Commercial Portfolio Segment [Member] | Commercial Loan [Member]
Financing Receivable, Nonaccrual, With Allowance	0
Financing Receivable, Nonaccrual, No Allowance	0
Financing Receivable, Nonaccrual	0	$ 97
Loans > 90 days and accruing	0
Commercial Portfolio Segment [Member] | Commercial Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, Nonaccrual	$ 0

Note 7 - Loans Receivable, Ne_8

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Impaired Loans by Loan Portfolio Class (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Related allowance	$ 215
Recorded investment	2,075
Unpaid principal balance	2,091
Average recorded investment	2,083
Interest income recognized	27
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Recorded investment, with no related allowance recorded	0
Unpaid principal balance, with no related allowance recorded	0
Average recorded investment, with no related allowance recorded	0
Interest income recognized, with no related allowance recorded	0
Recorded investment	0
Unpaid principal balance	0
Average recorded investment	0
Interest income recognized	0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member]
Recorded investment, with no related allowance recorded	7
Unpaid principal balance, with no related allowance recorded	9
Average recorded investment, with no related allowance recorded	7
Interest income recognized, with no related allowance recorded	0
Recorded investment	7
Unpaid principal balance	9
Average recorded investment	7
Interest income recognized	0
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member]
Recorded investment, with no related allowance recorded	1,708
Unpaid principal balance, with no related allowance recorded	1,722
Average recorded investment, with no related allowance recorded	1,708
Recorded investment	1,708
Unpaid principal balance	1,722
Average recorded investment	1,708
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Recorded investment, with no related allowance recorded	129
Unpaid principal balance, with no related allowance recorded	129
Average recorded investment, with no related allowance recorded	130
Interest income recognized, with no related allowance recorded	12
Recorded investment, with an allowance recorded	134
Unpaid principal balance, with an allowance recorded	134
Related allowance	118
Average recorded investment, with an allowance recorded	136
Interest income recognized, with an allowance recorded	9
Recorded investment	263
Unpaid principal balance	263
Average recorded investment	266
Interest income recognized	21
Commercial Portfolio Segment [Member]
Average recorded investment, with no related allowance recorded	0
Recorded investment, with an allowance recorded	97
Unpaid principal balance, with an allowance recorded	97
Related allowance	97
Average recorded investment, with an allowance recorded	102
Interest income recognized, with an allowance recorded	6
Recorded investment	97
Unpaid principal balance	97
Average recorded investment	102
Interest income recognized	$ 6

Note 7 - Loans Receivable, Ne_9

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Changes in the Allowance for Loan Losses and Recorded Investment in Loans Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Allowance for loan losses, beginning balance	$ 7,678		$ 5,262
Charge-offs	(875)		(59)
Recoveries	0		0
Provision(1)	(45)	[1]	2,475
Allowance for loan losses, ending balance	6,758		7,678
Charge-offs	(875)		(59)
Individually			215
Collectively			7,463
Ending balance	610,878		630,761
Individually			2,075
Collectively			628,686
Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
Real Estate Portfolio Segment [Member]
Ending balance	482,941		471,690
Commercial and Consumer Portfolio Segments [Member]
Allowance for loan losses, beginning balance	2,422		1,625
Charge-offs	(739)		(59)
Recoveries	0		0
Provision(1)	855	[1]	856
Allowance for loan losses, ending balance	2,538		2,422
Charge-offs	(739)		(59)
Individually			97
Collectively			2,325
Ending balance			159,071
Individually			97
Collectively			158,974
Commercial and Consumer Portfolio Segments [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
Unallocated Financing Receivables [Member]
Allowance for loan losses, beginning balance	300		400
Charge-offs	0		0
Recoveries	0		0
Provision(1)	(300)	[1]	(100)
Allowance for loan losses, ending balance	0		300
Charge-offs	0		0
Individually			0
Collectively			300
Ending balance
Individually
Collectively
Unallocated Financing Receivables [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
One-to-four Family Residential Owner Occupied Loans [Member] | Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	123		73
Charge-offs	0		0
Recoveries	0		0
Provision(1)	30	[1]	50
Allowance for loan losses, ending balance	153		123
Charge-offs	0		0
Individually			0
Collectively			123
Ending balance	22,885		18,070
Individually			0
Collectively			18,070
One-to-four Family Residential Owner Occupied Loans [Member] | Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
One-to-four Family Residential Non-owner Occupied Loans [Member] | Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	295		292
Charge-offs	0		0
Recoveries	0		0
Provision(1)	(76)	[1]	3
Allowance for loan losses, ending balance	219		295
Charge-offs	0		0
Individually			0
Collectively			295
Ending balance	40,455		39,315
Individually			7
Collectively			39,308
One-to-four Family Residential Non-owner Occupied Loans [Member] | Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
Multi-family (Five Or More) Residential Loans [Member] | Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	451		249
Charge-offs	(2)		0
Recoveries	0		0
Provision(1)	(29)	[1]	202
Allowance for loan losses, ending balance	420		451
Charge-offs	(2)		0
Individually			0
Collectively			451
Ending balance	46,680		46,909
Individually			1,708
Collectively			45,201
Multi-family (Five Or More) Residential Loans [Member] | Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
Commercial Real Estate and Lines of Credit [Member] | Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	3,750		2,475
Charge-offs	(134)		0
Recoveries	0		0
Provision(1)	(832)	[1]	1,275
Allowance for loan losses, ending balance	2,784		3,750
Charge-offs	(134)		0
Individually			118
Collectively			3,632
Ending balance			333,540
Individually			263
Collectively			333,277
Commercial Real Estate and Lines of Credit [Member] | Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
Construction Loans [Member] | Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	304		119
Charge-offs	0		0
Recoveries	0		0
Provision(1)	279	[1]	185
Allowance for loan losses, ending balance	583		304
Charge-offs	0		0
Individually			0
Collectively			304
Ending balance	35,585		28,938
Individually			0
Collectively			28,938
Construction Loans [Member] | Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	0
Allowance for loan losses, ending balance			0
Home Equity Loan [Member] | Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	33		29
Charge-offs	0		0
Recoveries	0		0
Provision(1)	28	[1]	4
Allowance for loan losses, ending balance	61		33
Charge-offs	0		0
Individually			0
Collectively			33
Ending balance	6,162		4,918
Individually			0
Collectively			4,918
Home Equity Loan [Member] | Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses, beginning balance	$ 0
Allowance for loan losses, ending balance			$ 0
[1]Provision included in the table only includes the portion related to loans receivable. For the year ended December 31, 2023, the total recovery of credit losses of $157,000 includes a recovery of $202,000 for off balance sheet credit exposure, which is reflected in other liabilities on the Consolidated Balance Sheet.

Note 7 - Loans Receivable, N_10

Note 7 - Loans Receivable, Net and Allowance for Credit Losses - Loan Portfolio Summarized by Past Due Status (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Loans		$ 610,878	$ 630,761
Loans > 90 days and accruing		401	51
The 30 to 89 Days Delinquent [Member]
Loans		4,914	5,436
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		401	1,939
Financial Asset, Past Due [Member]
Loans		605,562	7,375
Financial Asset, Not Past Due [Member]
Loans		610,878	623,386
Real Estate Portfolio Segment [Member]
Loans		482,941	471,690
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member]
Loans		22,885	18,070
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | The 30 to 89 Days Delinquent [Member]
Loans		136	407
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		401	0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Financial Asset, Past Due [Member]
Loans		22,348	407
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Owner Occupied Loans [Member] | Financial Asset, Not Past Due [Member]
Loans		22,885	17,663
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member]
Loans		40,455	39,315
Loans > 90 days and accruing			0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | The 30 to 89 Days Delinquent [Member]
Loans		256	23
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	0
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Financial Asset, Past Due [Member]
Loans		40,199	23
Real Estate Portfolio Segment [Member] | One-to-four Family Residential Non-owner Occupied Loans [Member] | Financial Asset, Not Past Due [Member]
Loans		40,455	39,292
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member]
Loans		46,680	46,909
Loans > 90 days and accruing			0
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | The 30 to 89 Days Delinquent [Member]
Loans		175	0
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	1,708
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Financial Asset, Past Due [Member]
Loans		46,505	1,708
Real Estate Portfolio Segment [Member] | Multi-family (Five Or More) Residential Loans [Member] | Financial Asset, Not Past Due [Member]
Loans		46,680	45,201
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Loans		331,174	333,540
Loans > 90 days and accruing			0
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | The 30 to 89 Days Delinquent [Member]
Loans		3,944	2,895
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	134
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Financial Asset, Past Due [Member]
Loans		327,230	3,029
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member] | Financial Asset, Not Past Due [Member]
Loans		331,174	330,511
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans		35,585	28,938
Loans > 90 days and accruing			0
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | The 30 to 89 Days Delinquent [Member]
Loans		0	2,062
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	0
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Past Due [Member]
Loans		35,585	2,062
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Not Past Due [Member]
Loans		35,585	26,876
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans		6,162	4,918
Loans > 90 days and accruing			0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | The 30 to 89 Days Delinquent [Member]
Loans		403	39
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, Past Due [Member]
Loans		5,759	39
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, Not Past Due [Member]
Loans		6,162	4,879
Commercial Portfolio Segment [Member]
Loans	[1]	127,868	159,069
Loans > 90 days and accruing			51
Commercial Portfolio Segment [Member] | The 30 to 89 Days Delinquent [Member]
Loans		0	10
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	97
Commercial Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans		127,868	107
Commercial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans		127,868	158,962
Consumer Portfolio Segment [Member]
Loans		69	2
Loans > 90 days and accruing			0
Consumer Portfolio Segment [Member] | The 30 to 89 Days Delinquent [Member]
Loans		0	0
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans		0	0
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans		69	0
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans		$ 69	$ 2
[1]Includes $163,000 and $214,000 of PPP loans at March 31, 2023 and December 31, 2022, respectively.

Note 8 - Premises and Equipme_3

Note 8 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 530,000	$ 437,000

Note 8 - Premises and Equipme_4

Note 8 - Premises and Equipment - Components of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Premises and equipment	$ 6,140	$ 5,452
Accumulated depreciation	(3,207)	(2,677)
Premises and equipment, net	2,933	2,775
Land and Land Improvements [Member]
Premises and equipment	292	292
Building [Member]
Premises and equipment	1,581	1,619
Leasehold Improvements [Member]
Premises and equipment	699	649
Furniture and Fixtures [Member]
Premises and equipment	$ 3,568	$ 2,892

Note 9 - Goodwill and Other I_3

Note 9 - Goodwill and Other Intangible, Net (Details Textual) - USD ($)			12 Months Ended
	Jan. 04, 2021	Aug. 01, 2016	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets, Net			$ 125,000	$ 174,000
Amortization of Intangible Assets			49,000	$ 49,000
Other Intangible Assets [Member]
Finite-Lived Intangible Assets, Net			125,000
Finite-Lived Intangible Assets, Accumulated Amortization			$ 360,000
Oakmont Capital Holdings, LLC [Member]
Goodwill, Acquired During Period	$ 2,100,000
Signature Insurance Services, LLC [Member]
Goodwill, Acquired During Period		$ 515,000
Payments to Acquire Businesses, Gross		1,000,000
Signature Insurance Services, LLC [Member] | Other Intangible Assets [Member]
Finite-lived Intangible Assets Acquired		$ 485,000
Finite-Lived Intangible Asset, Useful Life (Year)		10 years

Note 9 - Goodwill and Other I_4

Note 9 - Goodwill and Other Intangible, Net - Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 49
2025	49
2026	27
Total	$ 125	$ 174

Note 10 - Deposits (Details Tex

Note 10 - Deposits (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Time Deposits, at or Above FDIC Insurance Limit	$ 40.8	$ 30.4

Note 10 - Deposits - Summary of

Note 10 - Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Non-interest bearing checking accounts	$ 92,216	$ 88,728
Interest bearing checking accounts	104,274	0
Money market accounts	218,525	260,972
Certificate of deposit accounts	215,843	197,951
Total	631,699	549,248
Savings Accounts [Member]
Interest-bearing deposits, amount	$ 841	$ 1,597

Note 10 - Deposits - Certificat

Note 10 - Deposits - Certificate of Deposit by Maturity (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 113,732
2025	36,393
2026	12,156
2027	23,850
2028	29,712
Total	$ 215,843

Note 11 - Borrowings (Details T

Note 11 - Borrowings (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Borrowings	$ 5,500
Oakmont Capital Holdings, LLC Lines of Credit to Fund Equipment Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity	15,000
Line of Credit [Member] | Federal Home Loan Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity	316,800
Long-Term Line of Credit	29,000	$ 159,200
Line of Credit [Member] | Federal Reserve Bank of Philadelphia [Member]
Line of Credit Facility, Maximum Borrowing Capacity		12,000
Long-Term Line of Credit	$ 0	$ 7,000

Note 11 - Borrowings - Federal

Note 11 - Borrowings - Federal Home Loan Bank Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Average balance outstanding	$ 72,566	$ 31,505
Maximum amount outstanding at any month-end during the period	116,200	93,200
Federal Home Loan Bank short-term borrowings	$ 0	$ 93,200
Average interest rate during the period	5.38%	2.34%
Weighted average interest rate at end of period	0%	4.45%
Federal Reserve Bank Advances [Member]
Short-term debt, average balance outstanding	$ 711	$ 1,556
Short-term debt, maximum amount outstanding at any month- end during the period	7,000	7,000
Short-term debt, balance outstanding at end of period, balance outstanding at end of period	$ 0	$ 7,000
Short-term debt, average interest rate during the period	4.78%	0.97%
Short-term debt, weighted average interest rate at end of period	0%	4.45%
Line of Credit [Member]
Short-term debt, average balance outstanding	$ 9,291	$ 1,601
Short-term debt, maximum amount outstanding at any month- end during the period	14,508	5,489
Short-term debt, balance outstanding at end of period, balance outstanding at end of period	$ 5,549	$ 5,489
Short-term debt, average interest rate during the period	8.40%	6.68%
Short-term debt, weighted average interest rate at end of period	8.46%	7.11%

Note 11 - Borrowings - Federa_2

Note 11 - Borrowings - Federal Home Loan Bank Long-term Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2023, amount	$ 0	$ 57,000
2023, weighted interest rate	0%	2.22%
2024, amount	$ 21,167	$ 6,167
2024, weighted interest rate	4.25%	2.05%
2025, amount	$ 7,855	$ 2,855
2025, weighted interest rate	3.40%	1.25%
Total FHLB long-term debt, amount	$ 29,022	$ 66,022
Total FHLB long-term debt, weighted interest rate	4.02%	2.16%

Note 12 - Subordinated Debt (De

Note 12 - Subordinated Debt (Details Textual) - Subordinated Debt [Member] - USD ($) $ in Millions	Dec. 31, 2023	Mar. 16, 2023	Mar. 02, 2023	Dec. 27, 2018
Debt Instrument, Face Amount		$ 2	$ 12	$ 8
Debt Instrument, Interest Rate, Stated Percentage	8.50%			6.50%

Note 12 - Subordinated Debt - S

Note 12 - Subordinated Debt - Schedule of Subordinated Debt (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Subordinated Debt Due December 31, 2028 [Member]
Principal	$ 8,000
Unamortized Debt Issuance Costs	0
Net	8,000
Subordinated Debt Due March 15, 2025 [Member]
Principal	12,000
Unamortized Debt Issuance Costs	37
Net	11,963
Subordinated Debt Due March 15, 2025, 2 [Member]
Principal	2,000
Unamortized Debt Issuance Costs	6
Net	$ 1,994

Note 12 - Subordinated Debt -_2

Note 12 - Subordinated Debt - Schedule of Subordinated Debt (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2023
Subordinated Debt Due December 31, 2028 [Member]
Interest rate	6.50%
Maturity Date	Dec. 31, 2028
Subordinated Debt Due March 15, 2025 [Member]
Interest rate	8.50%
Maturity Date	Mar. 15, 2025
Subordinated Debt Due March 15, 2025, 2 [Member]
Interest rate	8.50%
Maturity Date	Mar. 15, 2025

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets, Net	$ 1,319	$ 1,673
Deferred Tax Assets, Valuation Allowance	$ 0	$ 0

Note 13 - Income Taxes - Compon

Note 13 - Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current	$ 128	$ 2,263
Deferred	351	(221)
Total federal	479	2,042
State, current	749	1,012
Total	$ 1,228	$ 3,054

Note 13 - Income Taxes - Effect

Note 13 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal income tax at statutory rate, amount	$ 682	$ 2,292
Federal income tax at statutory rate, percentage	21%	21%
State tax, net of federal benefit, amount	$ 592	$ 800
State tax, net of federal benefit, percentage	18.20%	7.40%
Stock compensation expense, amount	$ (28)	$ (22)
Stock compensation expense, percentage	(0.90%)	(0.20%)
Other, amount	$ (18)	$ (16)
Other, percentage	(0.50%)	(0.20%)
Total	$ 1,228	$ 3,054
Total, percentage	37.80%	28%

Note 13 - Income Taxes - Deferr

Note 13 - Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for credit losses	$ 1,419	$ 1,612
Deferred loan fees	162	256
Stock-based compensation	11	7
Unrealized loss on investment securities available for sale	3	6
Interest on non-accrual loans	1	35
Total deferred tax assets	1,596	1,916
Bank premises and equipment	(249)	(219)
Intangible	(28)	(24)
Total deferred tax liabilities	(277)	(243)
Net Deferred Tax Asset	$ 1,319	$ 1,673

Note 14 - Stock Compensation _3

Note 14 - Stock Compensation Plans (Details Textual) - USD ($)	1 Months Ended			3 Months Ended	12 Months Ended
	May 31, 2023	May 31, 2018	May 31, 2013	Mar. 31, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Stock Ownership Plan (ESOP), Compensation Expense					$ 150,000	$ 343,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 3.26
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	2.89%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.42%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)	6 years 6 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	20.35%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value						2,100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value						1,900,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				10 years	10 years
Share-Based Payment Arrangement, Expense, after Tax					$ 70,000	44,000
Share-Based Payment Arrangement, Expense, Tax Benefit					$ 5,000	2,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					4 years 4 months 24 days
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount					$ 352,000
Share-Based Payment Arrangement, Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)				5 years	5 years
The 2013 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)			5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					5 years
The 2018 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		155,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					0
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					5 years
Share-Based Payment Arrangement, Expense, after Tax					$ 155,000		$ 124,000
Share-Based Payment Arrangement, Expense, Tax Benefit					33,000	$ 26,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					$ 709,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					4 years 4 months 24 days
The 2018 Stock Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		38,750
Percentage of Shares May Be Granted As Restricted Stock Awards		25%
The 2018 Stock Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		116,250
The 2023 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	175,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					10,500
The 2023 Stock Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	43,750
Percentage of Shares May Be Granted As Restricted Stock Awards	25%
The 2023 Stock Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	131,250
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					36,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)					224,033
The 2018 and 2023 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)					45,000
The 2008 Stock Option Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					0
Employee Stock Ownership Plan [Member]
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP (in shares)					11,320	16,000
Employee Stock Ownership Plan (ESOP), Compensation Expense					$ 73,000	$ 99,000

Note 14 - Stock Compensation _4

Note 14 - Stock Compensation Plans - Status of Shares Under the RRP and Stock Incentive Plan (Details) - The RRP and Stock Incentive Plan [Member] - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Unvested at the beginning of the year (in shares) | shares	9,122
Unvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 13.3
Granted, number of shares (in shares) | shares	45,000
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 18
Vested, number of shares (in shares) | shares	(9,122)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 13.3
Forfeited, number of shares (in shares) | shares	0
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Unvested at the end of the year (in shares) | shares	45,000
Unvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 18

Note 14 - Stock Compensation _5

Note 14 - Stock Compensation Plans - Summary of Option Activity (Details) - Share-Based Payment Arrangement, Option [Member] - The Option Plan and Stock Incentive Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Outstanding (in shares)	195,936
Outstanding, weighted average (in dollars per share)	$ 11.24
Outstanding at end of period, weighted average remaining contractual life (Year)	8 years 7 months 6 days	3 years 6 months
Granted, number of shares (in shares)	132,500
Granted, weighted average exercise price (in dollars per share)	$ 18
Granted, weighted average remaining contractual life (Year)	9 years 3 months 18 days
Exercised, number of shares (in shares)	(104,403)
Exercised, weighted average exercise price (in dollars per share)	$ 9.65
Forfeited, number of shares (in shares)	0
Forfeited, weighted average exercise price (in dollars per share)	$ 0
Outstanding (in shares)	224,033	195,936
Outstanding, weighted average (in dollars per share)	$ 15.98	$ 11.24
Exercisable at the end of the period (in shares)	91,533
Exercisable at end of period, weighted average exercise price (in dollars per share)	$ 13.3
Exercisable at end of period, weighted average remaining contractual life (Year)	4 years 4 months 24 days

Note 15 - Transactions With E_2

Note 15 - Transactions With Executive Officers and Directors (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable, Related Parties	$ 0	$ 0

Note 16 - Financial Instrumen_3

Note 16 - Financial Instruments With Off-balance Sheet Risk (Details Textual)	Dec. 31, 2023 USD ($)
Off-Balance-Sheet, Credit Loss, Liability	$ 202,000

Note 16 - Financial Instrumen_4

Note 16 - Financial Instruments with Off-balance Sheet Risk - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loan Origination Commitments [Member]
Contractual obligations	$ 30,346	$ 36,087
Unfunded Commitments Under Lines of Credit [Member]
Contractual obligations	54,163	49,881
Standby Letters of Credit [Member]
Contractual obligations	$ 455	$ 2,601

Note 17 - Leases (Details Textu

Note 17 - Leases (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Cost	$ 274,000	$ 184,000
Operating Lease, Expense	$ 531,000	$ 438,000

Note 17 - Leases - Lease Inform

Note 17 - Leases - Lease Information (Details)	Dec. 31, 2023
Weighted average remaining term (Year)	11 years 10 months 24 days
Weighted average discount rate	3.36%

Note 17 - Leases - Undiscounted

Note 17 - Leases - Undiscounted Cash Flows Due to Operating Leases (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 473
2025	481
2026	489
2027	443
2028	431
2029 and thereafter	3,059
Total undiscounted cash flows	5,376
Discount on cash flows	(964)
Other Liabilities [Member]
Total lease liabilities	$ 4,412

Note 18 - Regulatory Matters (D

Note 18 - Regulatory Matters (Details Textual) $ / shares in Units, $ in Thousands		12 Months Ended
	Nov. 02, 2023 USD ($) $ / shares shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2023 USD ($)	Mar. 16, 2023 USD ($)	Mar. 02, 2023 USD ($)	Dec. 27, 2018 USD ($)	Jan. 01, 2015	Dec. 31, 2014
Common Equity Tier 1 Required For Capital Adequacy To Risk Weighted Assets		4.50%	4.50%					4.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		0.06	0.06					0.06	0.04
Capital Conservation Buffer			2.50%
Risk Weighting for Certain Assets								150%	100%
Common Equity Tier 1 Capital				$ 13,500
Payments of Dividends		$ 1,154	$ 1,018
Retained Earnings (Accumulated Deficit)		31,741	30,875
Quaint Oak Bank [Member]
Payments of Dividends		0	0
Retained Earnings (Accumulated Deficit)		$ 11,600	$ 11,600
Private Placement [Member] | ItalBank [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares	117,125
Shares Issued, Price Per Share (in dollars per share) | $ / shares	$ 13.87
Stock Issued During Period, Value, New Issues	$ 1,600
Subordinated Debt [Member]
Debt Instrument, Face Amount					$ 2,000	$ 12,000	$ 8,000

Note 18 - Regulatory Matters -

Note 18 - Regulatory Matters - Compliance With Regulatory Capital Requirements Under Banking Regulations (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2015	Dec. 31, 2014
Total capital (to risk-weighted assets), actual, amount	$ 75,800	$ 60,820
Total capital (to risk-weighted assets), actual, ratio	0.123	0.0849
Total capital (to risk-weighted assets), for capital adequacy, amount	$ 49,285	$ 57,313
Total capital (to risk-weighted assets), for capital adequacy, ratio	0.08	0.08
Total capital (to risk-weighted assets), to be well capitalized, amount	$ 61,606	$ 71,642
Total capital (to risk-weighted assets), to be well capitalized, ratio	0.10
Tier 1 capital (to risk-weighted assets), actual, amount	$ 68,813	$ 53,115
Tier 1 capital (to risk-weighted assets), actual, ratio	0.1117	0.0741
Tier 1 capital (to risk-weighted assets), for capital adequacy, amount	$ 36,964	$ 42,985
Tier 1 capital (to risk-weighted assets), for capital adequacy, ratio	0.06	0.06	0.06	0.04
Tier 1 capital (to risk-weighted assets), to be well capitalized, amount	$ 49,285	$ 57,313
Tier 1 capital (to risk-weighted assets), to be well capitalized, ratio	0.08	0.08
Common Equity Tier 1 capital (to risk-weighted assets), actual, amount	$ 68,813	$ 53,115
Common Equity Tier 1 capital (to risk-weighted assets), actual, ratio	0.1117	0.0741
Common Equity Tier 1 capital (to risk-weighted assets), for capital adequacy, amount	$ 27,723	$ 32,239
Common Equity Tier 1 capital (to risk-weighted assets), for capital adequacy, ratio	4.50%	4.50%	4.50%
Common Equity Tier 1 capital (to risk-weighted assets), to be well capitalized, amount	$ 40,044	$ 46,567
Common Equity Tier 1 capital (to risk-weighted assets), to be well capitalized, ratio	6.50%	6.50%
Tier 1 capital (to average assets), actual, amount	$ 68,813	$ 53,115
Tier 1 capital (to average assets), actual, ratio	0.0911	0.0707
Tier 1 capital (to average assets), for capital adequacy, amount	$ 30,205	$ 30,032
Tier 1 capital (to average assets), for capital adequacy, ratio	0.04	0.04
Tier 1 capital (to average assets), to be well capitalized, amount	$ 37,756	$ 37,540
Tier 1 capital (to average assets), to be well capitalized, ratio	0.05	0.05

Note 19 - Fair Value Measurem_3

Note 19 - Fair Value Measurements and Fair Values of Financial Instruments - Financial Assets and Liabilities on a Recurring and Nonrecurring (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investment securities available for sale	$ 2,341	$ 2,970
Fair Value, Recurring [Member]
Investment securities available for sale	2,341	2,970
Total fair value measurements	2,341	2,970
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Investment securities available for sale	0	0
Total fair value measurements	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities available for sale	2,341	2,970
Total fair value measurements	2,341	2,970
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Investment securities available for sale	0	0
Total fair value measurements	0	0
Fair Value, Nonrecurring [Member]
Total fair value measurements		1,860
Impaired loans		1,860
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total fair value measurements		0
Impaired loans		0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total fair value measurements		0
Impaired loans		0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total fair value measurements		1,860
Impaired loans		1,860
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Government National Mortgage Association (GNMA) [Member]
Investment securities available for sale	2,268	2,871
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Government National Mortgage Association (GNMA) [Member] | Fair Value, Recurring [Member]
Investment securities available for sale	2,268	2,871
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Government National Mortgage Association (GNMA) [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Investment securities available for sale	0	0
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Government National Mortgage Association (GNMA) [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities available for sale	2,268	2,871
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Government National Mortgage Association (GNMA) [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Investment securities available for sale	0	0
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Federal National Mortgage Association (FNMA) [Member]
Investment securities available for sale	73	99
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Federal National Mortgage Association (FNMA) [Member] | Fair Value, Recurring [Member]
Investment securities available for sale	73	99
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Federal National Mortgage Association (FNMA) [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Investment securities available for sale	0	0
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Federal National Mortgage Association (FNMA) [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investment securities available for sale	73	99
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] | Federal National Mortgage Association (FNMA) [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Investment securities available for sale	$ 0	$ 0

Note 19 - Fair Value Measurem_4

Note 19 - Fair Value Measurements and Fair Values of Financial Instruments - Additional Information on Assets Measured at Fair Value on a Nonrecurring Basis (Details) - Appraisal of Collateral [Member] - Fair Value, Inputs, Level 3 [Member] - Meaurement Input, Appraisal Adjustments Rate [Member] $ in Thousands	Dec. 31, 2022 USD ($)
Impaired loans, fair value	$ 1,860
Impaired Loans [Member]
Unobservable input, range	0.10	[1],[2]
[1]Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal.[2]Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various Level 3 inputs which are identifiable.

Note 19 - Fair Value Measurem_5

Note 19 - Fair Value Measurements and Fair Values of Financial Instruments - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Reported Value Measurement [Member]
Investment in interest-earning time deposits	$ 1,912	$ 3,833
Loans held for sale	60,380	133,222
Loans receivable, net	603,349	621,864
Deposits	631,699	549,248
FHLB long-term borrowings	29,022	66,022
Subordinated debt	21,957	7,966
FRB long-term borrowings		7,000
Estimate of Fair Value Measurement [Member]
Investment in interest-earning time deposits	1,981	3,907
Loans held for sale	62,072	137,253
Loans receivable, net	584,842	600,186
Deposits	636,946	551,157
FHLB long-term borrowings	29,001	65,846
Subordinated debt	20,666	7,886
FRB long-term borrowings		6,981
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Investment in interest-earning time deposits	0	0
Loans held for sale	0	0
Loans receivable, net	0	0
Deposits	415,855	351,297
FHLB long-term borrowings	0	0
Subordinated debt	0	0
FRB long-term borrowings		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Investment in interest-earning time deposits	0	0
Loans held for sale	62,072	137,253
Loans receivable, net	0	0
Deposits	0	0
FHLB long-term borrowings	0	0
Subordinated debt	0	0
FRB long-term borrowings		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Investment in interest-earning time deposits	1,981	3,907
Loans held for sale	0	0
Loans receivable, net	584,842	600,186
Deposits	221,091	199,860
FHLB long-term borrowings	29,001	65,846
Subordinated debt	$ 20,666	7,886
FRB long-term borrowings		$ 6,981

Note 20 - Operating Segments (D

Note 20 - Operating Segments (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Reportable Segments	2
Oakmont Capital Holdings, LLC [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner	51%

Note 20 - Operating Segments -

Note 20 - Operating Segments - Summary of Financial Information for the Reportable Segments (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Net Interest Income (Loss)		$ 18,163,000	$ 23,689,000
Provision for Loan, Lease, and Other Losses		157,000	2,475,000
Net Interest Income (Loss) after Provision for Credit Losses		18,006,000	21,214,000
Insurance commissions		663,000	593,000
Income from bank-owned life insurance		102,000	89,000
Net gain on loans held for sale		6,696,000	12,500,000
Gain on the sale of SBA loans		468,000	310,000
Total Non-Interest Income		15,332,000	19,411,000
Salaries and employee benefits		20,973,000	20,137,000
Directors’ fees and expenses		316,000	286,000
Occupancy and equipment		2,481,000	1,904,000
Data processing		1,051,000	690,000
Professional fees		1,058,000	748,000
FDIC deposit insurance assessment		867,000	658,000
Advertising		643,000	568,000
Amortization of Intangible Assets		49,000	49,000
Other		3,002,000	2,220,000
Total Non-Interest Expense		30,440,000	27,260,000
Pretax Segment Profit (Loss)		2,898,000	13,365,000
Net (Loss) Income Attributable to Noncontrolling Interest		(350,000)	2,448,000
Segment Assets		754,118,000	792,350,000
Mortgage Banking and Abstract Fees [Member]
Non-interest revenue		2,338,000	3,103,000
Real Estate Sales Commissions [Member]
Non-interest revenue		94,000	298,000
Other Fees and Services Fees [Member]
Non-interest revenue		1,253,000	650,000
Loan Servicing Fee [Member]
Non-interest revenue		3,718,000	1,868,000
Quaint Oak Bank [Member]
Net Interest Income (Loss)	[1]	19,394,000	24,114,000
Provision for Loan, Lease, and Other Losses		157,000	2,475,000
Net Interest Income (Loss) after Provision for Credit Losses		19,237,000	21,639,000
Insurance commissions	[1]	663,000	593,000
Income from bank-owned life insurance	[1]	102,000	89,000
Net gain on loans held for sale	[1]	2,620,000	3,270,000
Gain on the sale of SBA loans	[1]	468,000	310,000
Total Non-Interest Income	[1]	5,291,000	5,660,000
Salaries and employee benefits	[1]	13,850,000	13,828,000
Directors’ fees and expenses	[1]	316,000	286,000
Occupancy and equipment	[1]	1,656,000	1,274,000
Data processing	[1]	1,051,000	690,000
Professional fees	[1]	932,000	668,000
FDIC deposit insurance assessment	[1]	867,000	658,000
Advertising	[1]	284,000	186,000
Amortization of Intangible Assets	[1]	49,000	49,000
Other	[1]	1,911,000	1,291,000
Total Non-Interest Expense	[1]	20,916,000	18,930,000
Pretax Segment Profit (Loss)	[1]	3,612,000	8,369,000
Net (Loss) Income Attributable to Noncontrolling Interest		(350,000)	2,448,000
Segment Assets	[1]	719,791,000	757,688,000
Quaint Oak Bank [Member] | Mortgage Banking and Abstract Fees [Member]
Non-interest revenue		599,000	757,000
Quaint Oak Bank [Member] | Real Estate Sales Commissions [Member]
Non-interest revenue	[1]	94,000	298,000
Quaint Oak Bank [Member] | Other Fees and Services Fees [Member]
Non-interest revenue	[1]	510,000	330,000
Quaint Oak Bank [Member] | Loan Servicing Fee [Member]
Non-interest revenue		235,000	13,000
Quaint Oak Bank, Mortgage [Member]
Net Interest Income (Loss)		(1,231,000)	(425,000)
Provision for Loan, Lease, and Other Losses		0	0
Net Interest Income (Loss) after Provision for Credit Losses		(1,231,000)	(425,000)
Insurance commissions		0	0
Income from bank-owned life insurance		0	0
Net gain on loans held for sale		4,076,000	9,230,000
Gain on the sale of SBA loans		0	0
Total Non-Interest Income		10,041,000	13,751,000
Salaries and employee benefits		7,123,000	6,309,000
Directors’ fees and expenses		0	0
Occupancy and equipment		825,000	630,000
Data processing		0	0
Professional fees		126,000	80,000
FDIC deposit insurance assessment		0	0
Advertising		359,000	382,000
Amortization of Intangible Assets		0	0
Other		1,091,000	929,000
Total Non-Interest Expense		9,524,000	8,330,000
Pretax Segment Profit (Loss)		(714,000)	4,996,000
Net (Loss) Income Attributable to Noncontrolling Interest		0	0
Segment Assets		34,327,000	34,662,000
Quaint Oak Bank, Mortgage [Member] | Mortgage Banking and Abstract Fees [Member]
Non-interest revenue		1,739,000	2,346,000
Quaint Oak Bank, Mortgage [Member] | Real Estate Sales Commissions [Member]
Non-interest revenue		0	0
Quaint Oak Bank, Mortgage [Member] | Other Fees and Services Fees [Member]
Non-interest revenue		743,000	320,000
Quaint Oak Bank, Mortgage [Member] | Loan Servicing Fee [Member]
Non-interest revenue		$ 3,483,000	1,855,000
Mortgage Banking and Abstract Fees [Member]
Non-interest revenue			$ 3,103,000
[1]Includes Quaint Oak Bancorp, Inc. and the Bank’s subsidiaries, Quaint Oak Mortgage, Quaint Oak Real Estate, Quaint Oak Abstract, Quaint Oak Insurance Agency, QOB Properties, and Oakmont Commercial.

Note 21 - Quaint Oak Bancorp,_3

Note 21 - Quaint Oak Bancorp, Inc. (Parent Company Only) - Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 62,127	$ 3,893
Premises and equipment, net	2,933	2,775
Other assets	9,073	6,757
Total Assets	754,118	792,350
Subordinated debt	21,957	7,966
Stockholders’ equity	48,491	44,793
Total Liabilities and Stockholders’ Equity	754,118	792,350
Parent Company [Member]
Cash and cash equivalents	1,436	284
Investment in Quaint Oak Bank	67,859	50,966
Premises and equipment, net	1,388	1,432
Other assets	0	77
Total Assets	70,683	52,759
Subordinated debt	21,957	7,966
Other liabilities	235	0
Stockholders’ equity	48,491	44,793
Total Liabilities and Stockholders’ Equity	$ 70,683	$ 52,759

Note 21 - Quaint Oak Bancorp,_4

Note 21 - Quaint Oak Bancorp, Inc. (Parent Company Only) - Statements of Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Occupancy and equipment	$ 2,481,000	$ 1,904,000
Interest on subordinated debt	1,449,000	520,000
Other	3,002,000	2,220,000
Total Expenses	30,440,000	27,260,000
Income Tax Benefit	(1,228,000)	(3,054,000)
Net Income	2,020,000	7,863,000
Comprehensive Income	2,034,000	7,816,000
Parent Company [Member]
Rental income	399,000	0
Total Income	399,000	365,000
Occupancy and equipment	115,000	122,000
Interest on subordinated debt	1,449,000	520,000
Other	556,000	158,000
Total Expenses	2,120,000	800,000
Net Income Before Income Taxes	(1,721,000)	(435,000)
Equity in Undistributed Net Income of Subsidiary	3,380,000	8,207,000
Income Tax Benefit	361,000	91,000
Net Income	2,020,000	7,863,000
Comprehensive Income	$ 2,034,000	$ 7,816,000

Note 21 - Quaint Oak Bancorp,_5

Note 21 - Quaint Oak Bancorp, Inc. (Parent Company Only) - Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net Income	$ 2,020,000	$ 7,863,000
Depreciation expense	530,000	437,000
Stock-based compensation expense	225,000	511,000
Net cash (used in) provided by operating activities	73,130,000	(12,238,000)
Investing Activities
Net cash used in investing activities	25,933,000	(218,007,000)
Dividends paid	(1,154,000)	(1,018,000)
Proceeds from the issuance of Subordinate Debt	13,742,000	0
Proceeds from the reissuance of treasury stock under 401(k) Plan	289,000	100,000
Contribution of shares to ESOP	150,000	0
Proceeds from issuance unallocated shares from authorized shares	1,645,000	2,383,000
Purchase of treasury stock	(433,000)	(49,000)
Proceeds from the exercise of stock options	932,000	261,000
Net cash provided by (used in) financing activities	(40,829,000)	223,433,000
Net Increase (Decrease) in Cash and Cash Equivalents	58,234,000	(6,812,000)
Cash and Cash Equivalents – Beginning of Year	3,893,000	10,705,000
Cash and Cash Equivalents – End of Year	62,127,000	3,893,000
Parent Company [Member]
Net Income	2,020,000	7,863,000
Undistributed net income in subsidiary	(3,380,000)	(8,207,000)
Depreciation expense	50,000	53,000
Amortization of subordinated debt issuance costs	249,000	34,000
Stock-based compensation expense	225,000	511,000
Decrease (increase) in other assets	313,000
Net cash (used in) provided by operating activities	(523,000)	192,000
Investing Activities
Investment in Quaint Oak Bank	(13,500,000)	0
Purchase of property and equipment	(6,000)	(12,000)
Net cash used in investing activities	(13,506,000)	(12,000)
Dividends paid	(1,154,000)	(1,018,000)
Proceeds from the issuance of Subordinate Debt	13,742,000	0
Additional Paid-in Capital	0	(2,250,000)
Contribution of shares to ESOP	150,000	0
Proceeds from issuance unallocated shares from authorized shares	1,645,000	0
Purchase of treasury stock	(433,000)	(49,000)
Proceeds from the exercise of stock options	932,000	262,000
Net cash provided by (used in) financing activities	15,181,000	(572,000)
Net Increase (Decrease) in Cash and Cash Equivalents	1,152,000	(392,000)
Cash and Cash Equivalents – Beginning of Year	284,000	676,000
Cash and Cash Equivalents – End of Year	1,436,000	284,000
Parent Company [Member] | The 401(k) Plan [Member]
Investing Activities
Proceeds from the reissuance of treasury stock under 401(k) Plan	$ 289,000	100,000
Parent Company [Member] | Stock for Capital Raise [Member]
Investing Activities
Proceeds from the reissuance of treasury stock under 401(k) Plan		$ 2,383,000