Eagle Bancorp Montana (EBMT) 10-K 8 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 28, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0001478454
Entity Registrant Name	Eagle Bancorp Montana, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	1-34682
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-1449820
Entity Address, Address Line One	1400 Prospect Avenue
Entity Address, City or Town	Helena
Entity Address, State or Province	MT
Entity Address, Postal Zip Code	59601
City Area Code	406
Local Phone Number	442-3080
Title of 12(b) Security	Common Stock par value $0.01 per share
Trading Symbol	EBMT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 145,646,000
Entity Common Stock, Shares Outstanding		8,006,033
Auditor Firm ID	659
Auditor Name	Moss Adams LLP
Auditor Location	Everett, Washington

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($)		Dec. 31, 2022	Dec. 31, 2021
ASSETS:
Cash and due from banks		$ 19,321,000	$ 10,938,000
Interest-bearing deposits in banks		2,490,000	43,669,000
Federal funds sold		0	6,827,000
Total cash and cash equivalents		21,811,000	61,434,000
Securities available-for-sale		349,495,000	271,262,000
Federal Home Loan Bank ("FHLB") stock		5,089,000	1,702,000
Federal Reserve Bank ("FRB") stock		4,131,000	2,974,000
Mortgage loans held-for-sale, at fair value		8,250,000	25,819,000
Loans receivable, net of allowance for loan losses of $14,000 and $12,500 at December 31, 2022 and 2021, respectively		1,339,678,000	920,639,000
Accrued interest and dividends receivable		11,284,000	5,751,000
Mortgage servicing rights, net		15,412,000	13,693,000
Assets held-for-sale, at fair value		1,305,000	0
Premises and equipment, net	[1]	84,323,000	67,266,000
Cash surrender value of life insurance, net		47,724,000	36,474,000
Goodwill		34,740,000	20,798,000
Core deposit intangible, net		7,459,000	1,780,000
Deferred tax asset, net		10,808,000	0
Other assets		6,875,000	6,334,000
Total assets		1,948,384,000	1,435,926,000
LIABILITIES:
Noninterest-bearing		468,955,000	368,846,000
Interest-bearing		1,166,317,000	853,703,000
Total deposits		1,635,272,000	1,222,549,000
Accrued expenses and other liabilities		26,458,000	21,131,000
Deferred tax liability, net		0	648,000
FHLB advances and other borrowings		69,394,000	5,000,000
Other long-term debt:
Principal amount		60,155,000	30,155,000
Unamortized debt issuance costs		(1,311,000)	(286,000)
Total other long-term debt, net		58,844,000	29,869,000
Total liabilities		1,789,968,000	1,279,197,000
COMMITMENTS AND CONTINGENCIES (NOTE 11)
SHAREHOLDERS' EQUITY:
Preferred stock (par value $0.01 per share; 1,000,000 shares authorized; no shares issued or outstanding)		0	0
Common stock ($0.01 par value; 20,000,000 shares authorized; 8,507,429 and 7,110,833 shares issued at December 31, 2022 and 2021 respectively; 8,006,033 and 6,794,811 shares outstanding at December 31, 2022 and 2021, respectively)		85,000	71,000
Additional paid-in capital		109,164,000	80,832,000
Unallocated common stock held by Employee Stock Ownership Plan ("ESOP")		(5,156,000)	(5,729,000)
Treasury stock, at cost (501,396 and 316,022 shares at December 31, 2022 and 2021, respectively)		(11,343,000)	(7,321,000)
Retained earnings		92,023,000	85,383,000
Accumulated other comprehensive (loss) income, net of tax		(26,357,000)	3,493,000
Total shareholders' equity		158,416,000	156,729,000
Total liabilities and shareholders' equity		$ 1,948,384,000	$ 1,435,926,000
[1]Excluding right of use assets.

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Allowance for loan losses	$ 14	$ 12.5
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, share 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)	20,000,000	20,000,000
Common stock, shares issued (in shares)	8,507,429	7,110,833
Common stock, shares outstanding (in shares)	8,006,033	6,794,811
Treasury stock, shares (in shares)	501,396	316,022

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INTEREST AND DIVIDEND INCOME:
Interest and fees on loans	$ 60,353,000	$ 45,134,000
Securities available-for-sale	8,579,000	4,238,000
FHLB and FRB dividends	302,000	255,000
Other interest income	228,000	120,000
Total interest and dividend income	69,462,000	49,747,000
INTEREST EXPENSE:
Deposits	3,124,000	1,474,000
FHLB advances and other borrowings	514,000	175,000
Other long-term debt	2,512,000	1,558,000
Total interest expense	6,150,000	3,207,000
NET INTEREST INCOME	63,312,000	46,540,000
Loan loss provision	2,001,000	861,000
NET INTEREST INCOME AFTER LOAN LOSS PROVISION	61,311,000	45,679,000
NONINTEREST INCOME:
Appreciation in cash surrender value of life insurance	1,035,000	721,000
Other noninterest income	1,653,000	1,232,000
Total noninterest income	26,220,000	46,183,000
NONINTEREST EXPENSE:
Salaries and employee benefits	44,521,000	48,766,000
Occupancy and equipment expense	7,601,000	6,448,000
Data processing	5,995,000	5,035,000
Advertising	1,419,000	1,276,000
Amortization	1,334,000	573,000
Loan costs	2,036,000	2,736,000
Federal Deposit Insurance Corporation ("FDIC") insurance premiums	559,000	332,000
Professional and examination fees	1,469,000	1,756,000
Acquisition costs	2,296,000	761,000
Other noninterest expense	6,453,000	4,897,000
Total noninterest expense	73,683,000	72,580,000
INCOME BEFORE PROVISION FOR INCOME TAXES	13,848,000	19,282,000
Provision for income taxes	3,147,000	4,863,000
NET INCOME	$ 10,701,000	$ 14,419,000
BASIC EARNINGS PER COMMON SHARE (in dollars per share)	$ 1.45	$ 2.17
DILUTED EARNINGS PER COMMON SHARE (in dollars per share)	$ 1.45	$ 2.17
Deposit Account [Member]
NONINTEREST INCOME:
Noninterest income revenue	$ 1,668,000	$ 1,213,000
Bank Servicing [Member]
NONINTEREST INCOME:
Noninterest income revenue	19,489,000	41,035,000
Debit Card [Member]
NONINTEREST INCOME:
Noninterest income revenue	$ 2,375,000	$ 1,982,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 10,701	$ 14,419
OTHER ITEMS OF COMPREHENSIVE (LOSS) INCOME BEFORE TAX:
Change in fair value of investment securities available-for-sale	(40,526)	(3,178)
Reclassification for net realized losses (gains) on investment securities available-for-sale	6	(23)
Total other comprehensive loss	(40,520)	(3,201)
Income tax benefit related to securities available-for-sale	10,670	843
COMPREHENSIVE (LOSS) INCOME	$ (19,149)	$ 12,061

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Dutch Auction Tender Offer [Member] Preferred Stock [Member]	Dutch Auction Tender Offer [Member] Common Stock [Member]	Dutch Auction Tender Offer [Member] Additional Paid-in Capital [Member]	Dutch Auction Tender Offer [Member] Unallocated ESOP Shares [Member]	Dutch Auction Tender Offer [Member] Treasury Stock [Member]	Dutch Auction Tender Offer [Member] Retained Earnings [Member]	Dutch Auction Tender Offer [Member] AOCI Attributable to Parent [Member]	Dutch Auction Tender Offer [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Unallocated ESOP Shares [Member]	Treasury Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2020									$ 0	$ 71	$ 77,602	$ (145)	$ (4,423)	$ 73,982	$ 5,851	$ 152,938
Net income									0	0	0	0	0	14,419	0	14,419
Other comprehensive income (loss)									0	0	0	0	0	0	(2,358)	(2,358)
Dividends paid									0	0	0	0	0	(3,018)	0	(3,018)
Stock compensation expense									0	0	439	0	0	0	0	439
Treasury stock reissued for compensation									0	0	(310)	0	310	0	0	0
ESOP shares allocated									0	0	172	416	0	0	0	588
Treasury stock purchased	$ 0	$ 0	$ 0	$ 0	$ (6,279)	$ 0	$ 0	$ (6,279)
Sale of shares to ESOP											2,929	(6,000)	3,071
Balance at Dec. 31, 2021									0	71	80,832	(5,729)	(7,321)	85,383	3,493	156,729
Net income									0	0	0	0	0	10,701	0	10,701
Other comprehensive income (loss)									0	0	0	0	0	0	(29,850)	(29,850)
Dividends paid									0	0	0	0	0	(4,061)	0	(4,061)
Stock issued in connection with First Community Bancorp, Inc. acquisition										14	28,337					28,351
Stock compensation expense									0	0	491	0	0	0	0	491
Treasury stock reissued for compensation									0	0	(408)	0	408	0	0	0
ESOP shares allocated									0	0	(88)	573	0	0	0	485
Treasury stock purchased									0	0	0	0	(4,430)	0	0	(4,430)
Balance at Dec. 31, 2022									$ 0	$ 85	$ 109,164	$ (5,156)	$ (11,343)	$ 92,023	$ (26,357)	$ 158,416

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - $ / shares		1 Months Ended		12 Months Ended
	Jun. 23, 2021	Jun. 30, 2021	Apr. 30, 2010	Dec. 31, 2022	Dec. 31, 2021
Dutch Auction Tender Offer [Member]
Treasury stock purchased, shares (in shares)		250,000
Treasury stock, average cost per share (in dollars per share)		$ 25.12
Dividends paid, per share (in dollars per share)				$ 0.525	$ 0.445
ESOP shares issued (in shares)	251,256
ESOP average price per share (in dollars per share)	$ 23.88		$ 10

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 10,701,000	$ 14,419,000
Adjustments to reconcile net income to net cash provided by operating activities:
Loan loss provision	2,001,000	861,000
Recovery of servicing rights	(56,000)	(736,000)
Depreciation	3,576,000	2,917,000
Net amortization of investment securities premiums and discounts	1,486,000	1,264,000
Amortization of mortgage servicing rights	2,118,000	3,709,000
Amortization of right-of-use assets	681,000	628,000
Amortization	1,334,000	573,000
Compensation expense related to restricted stock awards	491,000	439,000
ESOP compensation expense for allocated shares	485,000	588,000
Deferred income tax provision	2,069,000	1,034,000
Net gain on sale of loans	(18,610,000)	(46,086,000)
Originations of loans held-for-sale	(532,558,000)	(1,040,753,000)
Proceeds from sales of loans held-for-sale	568,737,000	1,115,635,000
Net gain on sale of real estate owned and other repossessed assets	(203,000)	(23,000)
Net gain on sale/disposal of premises and equipment	(105,000)	(70,000)
Net appreciation in cash surrender value of life insurance	(1,035,000)	(721,000)
Net change in:
Accrued interest and dividends receivable	(2,779,000)	14,000
Other assets	14,000	3,899,000
Accrued expenses and other liabilities	3,564,000	(1,137,000)
Net cash provided by operating activities	41,911,000	56,454,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Sales	43,794,000	4,921,000
Maturities, principal payments and calls	39,157,000	11,333,000
Purchases	(77,073,000)	(132,180,000)
FHLB stock (purchased) redeemed	(2,762,000)	358,000
FRB stock purchased	(317,000)	0
Net cash received from acquisitions	13,397,000	0
Loan origination and principal collection, net	(234,255,000)	(98,666,000)
Purchases of bank owned life insurance	(1,600,000)	(8,000,000)
Proceeds from sale of real estate and other repossessed assets acquired in settlement of loans	535,000	152,000
Proceeds from sale of premises and equipment	845,000	1,379,000
Purchases of premises and equipment, net	(16,762,000)	(12,218,000)
Net cash used in investing activities	(235,041,000)	(232,921,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	91,616,000	189,466,000
Net decrease in repurchase agreements	(22,853,000)	0
Net short-term advances from FHLB and other borrowings	69,394,000	0
Payments on long-term FHLB and other borrowings	(5,000,000)	(12,070,000)
Proceeds from issuance of subordinated debentures	40,000,000	0
Repayment of subordinated debentures	(10,000,000)	0
Payments for debt issuance costs	(1,159,000)	0
Purchase of treasury stock	(4,430,000)	(6,279,000)
Dividends paid	(4,061,000)	(3,018,000)
Net cash provided by financing activities	153,507,000	168,099,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	(39,623,000)	(8,368,000)
CASH AND CASH EQUIVALENTS, beginning of period	61,434,000	69,802,000
CASH AND CASH EQUIVALENTS, end of period	21,811,000	61,434,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid during the year for interest	4,951,000	3,467,000
Cash paid during the year for income taxes	2,930,000	4,440,000
Acquisitions:
Assets acquired, excluding cash	346,739,000	0
Liabilities assumed	345,727,000	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Decrease in fair value of securities available-for-sale	(40,520,000)	(3,201,000)
Mortgage servicing rights recognized	3,781,000	6,561,000
Right-of-use assets obtained in exchange for lease liabilities	204,000	1,140,000
Loans transferred to real estate and other assets acquired in foreclosure	328,000	108,000
Stock issued in connection with acquisitions	28,351,000	0
Sale of shares from Eagle to ESOP in exchange for loan	$ 0	$ 6,000,000

Note 1 - Organization and Summa

Note 1 - Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1: Organization and Summary of Significant Accounting Policies O rganization Eagle Bancorp Montana, Inc. (“Eagle” or the “Company”), is a Delaware corporation that holds 100% of the capital stock of Opportunity Bank of Montana (“OBMT” or the “Bank”), formerly American Federal Savings Bank (“AFSB”). The Bank was founded in 1922 1975, October 2014 Eagle Bancorp Statutory Trust I (the “Trust”) was established in September 2005 In September 2021, April 30, 2022. nine In March 2021, 10 On January 1, 2020, one The Bank is headquartered in Helena, Montana, and has additional branches in Ashland, Big Timber, Billings, Bozeman, Butte, Choteau, Culbertson, Denton, Dutton, Froid, Glasgow, Great Falls, Hamilton, Hinsdale, Livingston, Missoula, Sheridan, Three Forks, Townsend, Twin Bridges, Winifred and Wolf Point, Montana. The Bank’s principal business is accepting deposits and, together with funds generated from operations and borrowings, investing in various types of loans and securities. Basis of Financial Statement Presentation and Use of Estimates The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). In preparing consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated statement of financial condition and reported amounts of revenues and expenses during the reporting period. Actual results could differ from estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, mortgage servicing rights, the fair value of financial instruments, the fair value of assets acquired and liabilities assumed for acquisitions, the valuation of goodwill and deferred tax assets and liabilities. Principles of Consolidation The consolidated financial statements include Eagle, the Bank, the Trust, WFS and OHF. All significant intercompany transactions and balances have been eliminated in consolidation. Reclassifications Certain prior period amounts were reclassified to conform to the presentation for 2022 no Subsequent Events The Company has evaluated events and transactions subsequent to December 31, 2022 Significant Group Concentrations of Credit Risk Most of the Company’s business activity is with customers located within Montana. Note 3: 4: not one Cash and Cash Equivalents For the purpose of presentation in the consolidated statements of cash flows, cash and cash equivalents are defined as those amounts included in the statements of financial condition captions “cash and due from banks,” “interest-bearing deposits in banks” an d federal funds sold, ninety Investment Securities The Company can designate debt and equity securities as held-to-maturity, available-for-sale or trading. At December 31, 2022 2021 Held - to - M aturity Available - for - S ale may Trading Management evaluates securities for other-than-temporary impairment (“OTTI”) at least quarterly, and more frequently when economic or market concerns warrant such evaluation. The Company considers, among other things, the length of time and the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer and the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Declines in the fair value of individual securities below their cost that are other than temporary are recognized by write-downs of the individual securities to their fair value. Such write-downs would be included in earnings as realized losses. Federal Home Loan Bank Stock The Company’s investment in Federal Home Loan Bank (“FHLB”) of Des Moines stock is a restricted investment carried at cost ($100 per share par value), which approximates its fair value. As a member of the FHLB system, the Company is required to maintain a minimum level of investment in FHLB stock based on total assets and a specific percentage of its outstanding FHLB advances. The Company had 50,888 and 17,019 December 31, 2022 2021 Federal Reserve Bank Stock The Company’s investment in FRB stock is a restricted investment carried at cost, which approximates its fair value. Although the par value of the stock is $100 per share, banks pay only $50 per share at the time of purchase, with the understanding that the other half of the subscription amount is subject to call at any time. As a member of the Federal Reserve System, the Company is required to maintain a minimum level of investment in FRB stock based on a specific percentage of its capital and surplus. The Company had 82,618 December 31, 2022 2021 Mortgage Loans Held-for-Sale Mortgage loans originated and intended for sale in the secondary market are carried at fair value. Mortgage loans held-for-sale are sold with mortgage servicing rights either released or retained by the Bank. Fair value for loans held-for-sale is determined by commitments from investors or current secondary market prices for loans with similar coupons and maturities. Loan origination fees and costs are recognized in earnings at the time of origination. Loans The Bank originates mortgage, commercial, agricultural and consumer loans primarily to customers located in Montana. The ability of the Bank’s debtors to honor their contracts is dependent upon the general economic conditions in this area. Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding unpaid principal balances net of any unearned income, allowance for loan losses, and unamortized deferred fees or costs on originated loans and unamortized premiums or unaccreted discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs are deferred and amortized over the contractual life of the loan, and recorded as an adjustment to the yield, using the interest method. Nonaccrual and Past Due Loans not may not may 90 not may not A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not Residential 1 4 Loans 1 4 may 1 4 30 Commercial Real Estate Loans may Construction Loans no may may no Agricultural Loans may Home Equity Loans may may not first 1 4 Consumer Loans Commercial Loans Payroll Protection Program ("PPP") loans typically have a 24 may Allowance for Loan Losses The Bank mitigates the risks inherent in lending by focusing on businesses and individuals with demonstrated payment history, historically favorable profitability trends and stable cash flows. In addition to these primary sources of repayment, the Bank considers tangible collateral and personal guarantees as secondary sources of repayment. Lending officers are provided with detailed underwriting policies covering all lending activities in which the Bank is engaged and require all lenders to obtain appropriate approvals for the extension of credit. The Bank also maintains documentation requirements and extensive credit quality assurance practices in order to identify credit portfolio weaknesses as early as possible so any exposures that are discovered may A reporting system supplements the loan review process by providing management with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and nonperforming and potential problem loans. Diversification in the loan portfolio is a means of managing risk associated with fluctuations in economic conditions. The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is probable. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management's periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may The allowance consists of specific and general components. For such loans that are classified as impaired, a specific allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not Troubled Debt Restructured Loans A troubled debt restructured (“TDR”) loan is a loan in which the Bank grants a concession to the borrower that it would not not 19; not 30 December 31, 2019; March 1, 2020 December 31, 2020 60 19 January 1, 2022. Mortgage Servicing Rights Servicing assets are recognized as separate assets when rights are acquired through sale of financial assets. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the servicing right based on relative fair value. Fair value is based on a market price valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that the fair value is less than the capitalized amount for the tranches. If the Company later determines that all or a portion of the impairment no may Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Premises and Equipment Land is carried at cost. Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the expected useful lives of the assets, ranging from 3 to 40 years. The costs of maintenance and repairs are expensed as incurred, while major expenditures for renewals and betterments are capitalized. The Company leases certain premises from third not 12 not Cash Surrender Value of Bank Owned Life Insurance Bank Owned Life Insurance (“BOLI”) policies are reflected on the consolidated statements of financial condition at cash surrender value, net of other charges or amounts due that are probable at settlement. Changes in the net cash surrender value of the policies, as well as insurance proceeds received, are reflected in noninterest income on the consolidated statements of income and are not Real Estate and Other Repossessed Assets Assets acquired through, or in lieu of, loan foreclosure are initially recorded at fair value less estimated selling cost at the date of foreclosure, establishing a new carrying value. All write-downs based on the asset’s fair value at the date of acquisition are charged to the allowance for loan losses. Costs of significant property improvements are capitalized, whereas costs relating to holding property are expensed. Valuations are periodically performed by management, and any subsequent write-downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of its cost or fair value less cost to sell. Real estate and other repossessed properties was $0 and $4,000 at December 31, 2022 2021 Revenue Recognition The majority of our revenue-generating transactions are not 606, 606 606 Service Charges on Deposit Accounts may December 31, 2022 2021 Interchange and ATM Fees – December 31, 2022 2021 Commodity Sales Income 606. not Commodity sales income and the corresponding commodity sales expense were $4,279,000 and $1,586,000 for the years ended December 31, 2022 2021 $0 Income Taxes The Company adopted authoritative 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. The Company’s income tax expense consists of the following components: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, not 50 not 50 not not not not The Company recognizes income tax related penalties and interest, if any, in the provision for income taxes in the consolidated statements of income. Based on management's analysis, the Company did not December 31, 2022 2021 no 2019 2019 Compensation expense recognized for the Company’s Employee Stock Ownership Plan (“ESOP”) equals the fair value of shares that have been allocated or committed to be released for allocation to participants during the year. Any difference between the fair value of the shares at the time and the ESOP’s original acquisition cost is charged or credited to shareholders’ equity (additional paid-in capital). The cost of ESOP shares that have not Treasury Stock Treasury stock is accounted for on the cost method. Advertising Costs The Company expenses advertising costs as they are incurred. Advertising costs were $1,419,000 and $1,276,000 for the years ended December 31, 2022 2021 Stock-Based Compensation Compensation cost is recognized for restricted stock awards, based on the fair value of the awards at the grant date. Compensation cost is recognized over the required service period, generally defined as the vesting period. Shares of restricted stock granted through the 2011 five one 2020 one Earnings Per Common Share Basic earnings per common share is computed by dividing net earnings allocated to common stock by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per common share is computed using the weighted-average number of shares determined for the basic earnings per common share computation plus the dilutive effect of stock compensation using the treasury stock method. Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income and other comprehensive income (loss). Other comprehensive income (loss) includes items recorded directly to equity, such as unrealized holding gains and losses on securities available-for-sale. Loan Commitments and Related Financial Instruments Financial instruments include off-balance-sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. Derivatives The Company’s derivatives are primarily the result of its mortgage banking activities and are in the form of interest rate lock commitments (“IRLCs), To-Be-Announced (“TBA”) mortgage-backed securities and bulk mandatory forward loan sale commitments. The derivatives are accounted for as free-standing or economic derivatives and are measured at fair value. The derivatives are recognized as either assets or liabilities on the consolidated statements of financial condition and the changes in the fair value of the derivatives are recorded in noninterest income on the consolidated statements of income within mortgage banking. Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect the estimates. See Note 18. Transfers of Financial Assets Transfers of an entire financial asset, a group of entire financial assets, or participating interest in an entire financial asset 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 Goodwill and Other Intangible Assets Goodwill is recorded upon completion of a business combination as the difference between the purchase price and the fair value of net identifiable assets acquired. Subsequent to initial recognition, the Company tests goodwill for impairment annually, or more often if events or circumstances, such as adverse changes in the business climate indicate there may irment. Our annual impairment tests as of October 31, 2022 October 31, 2021 not Goodwill recorded for the FCB acquisition during the second 2022 Goodwill related to acquisitions prior to 2022 Segment Reporting While management monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the operations are considered by management to be aggregated in one Recently Issued Accounting Pronouncements In June 2016, No. 2016 13, 326 In February 2022, No. 2022 02, No. 2016 13. The Company believes the amendments in these updates will have an impact on the Company's consolidated financial statements and is finalizing its evaluation of the adoption. In that regard, we have established a working group composed of individuals from the finance and credit administration areas of the Company. We have developed a current expected credit losses ("CECL") model with the assistance of a third January 1, 2023. In January 2017, No. 2017 04, 350 2 January 1, 2023 not In March 2020 , the FASB issued ASU No. 2020 04 , Reference Rate Reform (Topic 848 December 31, 2024 . The Company evaluated this guidance and identified substitution rates for impacted loans. In January 2021, No. 2021 01, 848 848 No. 2021 01 December 31, 2024. No. 2021 01 not not

Note 2 - Mergers and Acquisitio

Note 2 - Mergers and Acquisitions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 2: Mergers and Acquisitions Effective April 30, 2022, This transaction was accounted for under the acquisition method of accounting. All of the assets acquired and liabilities assumed were recognized at their acquisition-date fair value, while transaction costs and restructuring costs associated with the business combination were expensed as incurred. Determining the fair value of assets and liabilities is a complicated process involving significant judgment regarding methods and assumptions used to calculate estimated fair values. The excess of the acquisition consideration over the fair value of assets acquired and liabilities assumed, if any, is allocated to goodwill. The goodwill recorded is not The following table summarizes the fair values of the assets acquired and liabilities assumed, consideration paid and the resulting goodwill. FCB April 30, 2022 (In Thousands) Assets acquired: Cash and cash equivalents $ 23,623 Securities available-for-sale 126,123 Loans receivable 190,894 Premises and equipment 6,393 Cash surrender value of life insurance 8,638 Core deposit intangible 7,004 Other assets 7,687 Total assets acquired $ 370,362 Liabilities assumed: Deposits $ 321,107 Accrued expenses and other liabilities 1,767 Other borrowings 22,853 Total liabilities assumed $ 345,727 Net assets acquired $ 24,635 Consideration paid: Cash $ 10,226 Common stock issued ( 1,396,596 28,351 Total consideration paid $ 38,577 Goodwill resulting from acquisition $ 13,942 FCB investments were written down an additional $4,559,000 to fair value on the date of acquisition based on market prices obtained from an independent third For acquisitions, the fair value analysis of the loan portfolios resulted in a valuation adjustment for each loan based on an amortization schedule of expected cash flow. Individual amortization schedules were used for each loan over a certain amount and those with specifically identified loss exposure. The remainder of the loans were grouped by type and risk rating into loan pools (based on loans type, fixed or variable interest rate, revolving or term payments and risk rating). Yield inputs for the amortization schedules included contractual interest rates, estimated prepayment speeds, liquidity adjustments and market yields. Credit inputs for the amortization schedules included probability of payment default, loss given default rates and individually identified loss exposure. The total accretable discount on FCB acquired loans was $5,416,000 as of April 30, 2022. April 30, 2022 December 31, 2022, $1,297,000. T December 31, 2022. April 30, 2022. Fair value adjustments recorded for FCB related to premises and equipment were insignificant overall. The Company used independent third Core deposit intangible assets of $7,004,000 were recorded for FCB and are being amortized using an accelerated method over the estimated useful lives of the related deposits of 10 years from the date of acquisition. For acquisitions, the core deposit intangible value is a function of the difference between the cost of the acquired core deposits and the alternative cost of funds. These cash flow streams were discounted to present value. The fair value of other deposit accounts acquired were valued by estimating future cash flows to be received or paid from individual or homogenous groups of assets and liabilities and then discounting those cash flows to a present value using rates of return that were available in financial markets for similar financial instruments on or near the acquisition date. Direct costs related to the acquisitions were expensed as incurred. The Company recorded acquisition costs related to FCB of $2,296,000 d December 31, 2022. Operations of acquired entities have been included in the consolidated financial statements since date of acquisition. The Company does not not December 31, 2022 The accompanying consolidated statements of income include the results of operations of FCB since the April 30, 2022 December 31, 2022 January 1, 2022. not January 1, 2022. not December 31, 2022. Year Ended December 31, 2021 (Dollars in Thousands, Except Per Share Data) Pro forma net income (1) Net interest income after loan loss provision $ 59,016 Noninterest income 54,142 Noninterest expense 87,381 Income before income taxes 25,777 Income tax provision 6,444 Net income $ 19,333 Pro forma earnings per common share (1) Basic earnings per common share $ 2.91 Diluted earnings per common share $ 2.90 Weighted average shares outstanding, basic 6,653,935 Weighted average shares outstanding, diluted 6,655,735 ( 1

Note 3 - Investment Securities

Note 3 - Investment Securities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 3: Investment Securities The amortized cost and fair values of securities, together with unrealized gains and losses, were as follows: December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (In Thousands) Available-for-sale: U.S. government and agency obligations $ 2,575 $ 2 $ (187 ) $ 2,390 U.S. treasury obligations 58,715 - (6,764 ) 51,951 Municipal obligations 190,811 77 (18,039 ) 172,849 Corporate obligations 7,240 1 (251 ) 6,990 Mortgage-backed securities 31,553 - (1,900 ) 29,653 Collateralized mortgage obligations 90,812 - (8,681 ) 82,131 Asset-backed securities 3,569 - (38 ) 3,531 Total $ 385,275 $ 80 $ (35,860 ) $ 349,495 December 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (In Thousands) Available-for-sale: U.S. government obligations $ 1,618 $ 15 $ - $ 1,633 U.S. treasury obligations 52,707 580 (104 ) 53,183 Municipal obligations 119,381 4,616 (330 ) 123,667 Corporate obligations 9,251 103 (18 ) 9,336 Mortgage-backed securities 14,662 92 (118 ) 14,636 Collateralized mortgage obligations 63,286 416 (635 ) 63,067 Asset-backed securities 5,617 123 - 5,740 Total $ 266,522 $ 5,945 $ (1,205 ) $ 271,262 Proceeds from sales of available-for-sale securities and the associated gross realized gains and losses were as follows: Years Ended December 31, 2022 2021 (In Thousands) Proceeds from sale of available-for-sale securities $ 43,794 $ 4,921 Gross realized gain on sale of available-for-sale securities $ - $ 23 Gross realized loss on sale of available-for-sale securities (6 ) - Net realized gain on sale of available-for-sale securities $ (6 ) $ 23 The amortized cost and fair value of securities by contractual maturity are shown below. Expected maturities will differ from contractual maturities because borrowers may December 31, 2022 Amortized Fair Cost Value (In Thousands) Due in one year or less $ 14,253 $ 14,197 Due from one to five years 18,962 18,545 Due from five to ten years 92,716 81,316 Due after ten years 136,979 123,653 262,910 237,711 Mortgage-backed securities 31,553 29,653 Collateralized mortgage obligations 90,812 82,131 Total $ 385,275 $ 349,495 At December 31, 2022 2021 and $22,245,000 The Company’s investment securities that have been in a continuous unrealized loss position for less than 12 12 December 31, 2022 Less than 12 Months 12 Months or Longer Gross Gross Fair Unrealized Fair Unrealized Value Losses Value Losses (In Thousands) U.S. government and agency obligations $ 1,773 $ (187 ) $ - $ - U.S. treasury obligations 10,969 (196 ) 40,982 (6,568 ) Municipal obligations 128,036 (8,781 ) 33,092 (9,258 ) Corporate obligations 4,994 (246 ) 995 (5 ) Mortgage-backed securities and collateralized mortgage obligations 67,310 (3,647 ) 44,444 (6,934 ) Asset-backed securities 3,531 (38 ) - - Total $ 216,613 $ (13,095 ) $ 119,513 $ (22,765 ) December 31, 2021 Less than 12 months 12 months or Longer Gross Gross Fair Unrealized Fair Unrealized Value Losses Value Losses (In Thousands) U.S. government and agency obligations $ - $ - $ - $ - U.S. treasury obligations 19,301 (104 ) - - Municipal obligations 17,973 (330 ) - - Corporate obligations 2,982 (18 ) - - Mortgage-backed securities and collateralized mortgage obligations 50,002 (741 ) 1,296 (12 ) Asset-backed securities - - - - Total $ 90,258 $ (1,193 ) $ 1,296 $ (12 ) Unrealized losses associated with investments are believed to be caused by changes in market interest rates or the widening of market spreads subsequent to the initial purchase of the securities and not not not December 31, 2022 2021. December 31, 2022 2021, 388 and 43 not

Note 4 - Loans

Note 4 - Loans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4 : Loans Loans receivable consisted of the following: December 31, 2022 2021 (In Thousands) Real estate loans: Residential 1-4 family $ 195,703 $ 146,815 Commercial real estate 826,549 569,976 Other loans: Home equity 74,271 51,748 Consumer 27,609 18,455 Commercial 231,291 147,870 Total 1,355,423 934,864 Deferred loan fees, net (1,745 ) (1,725 ) Allowance for loan losses (14,000 ) (12,500 ) Total loans, net $ 1,339,678 $ 920,639 Included in the above are loans guaranteed by U.S. government agencies totaling $24,605,000 and $25,730,000 at December 31, 2022 and December 31, 2021 , respectively. Allowance for loan losses activity was as follows: Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Balance, January 1, 2022 $ 1,596 $ 7,470 $ 533 $ 365 $ 2,536 $ 12,500 Charge-offs (199 ) - (32 ) (31 ) (299 ) (561 ) Recoveries 4 30 - 4 22 60 Provision 71 1,537 8 4 381 2,001 Balance, December 31, 2022 $ 1,472 $ 9,037 $ 509 $ 342 $ 2,640 $ 14,000 Balance, December 31, 2022 allocated to loans individually evaluated for impairment $ - $ - $ - $ - $ 150 $ 150 Balance, December 31, 2022 allocated to loans collectively evaluated for impairment $ 1,472 $ 9,037 $ 509 $ 342 $ 2,490 $ 13,850 Loans receivable: Balance, December 31, 2022 $ 195,703 $ 826,549 $ 74,271 $ 27,609 $ 231,291 $ 1,355,423 Balance, December 31, 2022 of loans individually evaluated for impairment $ 483 $ 4,368 $ 107 $ 25 $ 1,719 $ 6,702 Balance, December 31, 2022 of loans collectively evaluated for impairment $ 195,220 $ 822,181 $ 74,164 $ 27,584 $ 229,572 $ 1,348,721 Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Balance, January 1, 2021 $ 1,506 $ 6,951 $ 515 $ 364 $ 2,264 $ 11,600 Charge-offs - (35 ) - (16 ) (6 ) (57 ) Recoveries - 21 - 8 67 96 Provision 90 533 18 9 211 861 Balance, December 31, 2021 $ 1,596 $ 7,470 $ 533 $ 365 $ 2,536 $ 12,500 Balance, December 31, 2021 allocated to loans individually evaluated for impairment $ 199 $ - $ - $ - $ 401 $ 600 Balance, December 31, 2021 allocated to loans collectively evaluated for impairment $ 1,397 $ 7,470 $ 533 $ 365 $ 2,135 $ 11,900 Loans receivable: Balance, December 31, 2021 $ 146,815 $ 569,976 $ 51,748 $ 18,455 $ 147,870 $ 934,864 Balance, December 31, 2021 of loans individually evaluated for impairment $ 953 $ 3,654 $ 115 $ 62 $ 2,275 $ 7,059 Balance, December 31, 2021 of loans collectively evaluated for impairment $ 145,862 $ 566,322 $ 51,633 $ 18,393 $ 145,595 $ 927,805 The Company utilizes an 8 Loans R ated Pass 1 5 Loans R ated Special Mention 6 may Loans R ated Substandard 7 not Loans R ated Doubtful 8 Loans R ated Loss not 8 not not no not may Internal classification of the loan portfolio was as follows: December 31, 2022 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 135,079 $ 515 $ 353 $ - $ - $ 135,947 Residential 1-4 family construction 59,756 - - - - 59,756 Commercial real estate 520,505 16,833 1,732 - - 539,070 Commercial construction and development 150,101 1,044 - - - 151,145 Farmland 131,646 2,232 2,456 - - 136,334 Other loans: Home equity 74,147 - 124 - - 74,271 Consumer 27,560 10 39 - - 27,609 Commercial 125,035 1,476 736 8 - 127,255 Agricultural 101,441 311 2,182 102 - 104,036 Total $ 1,325,270 $ 22,421 $ 7,622 $ 110 $ - $ 1,355,423 December 31, 2021 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 100,680 $ - $ 301 $ 199 $ - $ 101,180 Residential 1-4 family construction 45,298 - 337 - - 45,635 Commercial real estate 406,896 1,527 2,145 - - 410,568 Commercial construction and development 92,403 - - - - 92,403 Farmland 65,037 177 1,744 47 - 67,005 Other loans: Home equity 51,614 - 134 - - 51,748 Consumer 18,392 - 63 - - 18,455 Commercial 100,881 130 524 - - 101,535 Agricultural 44,550 332 1,444 9 - 46,335 Total $ 925,751 $ 2,166 $ 6,692 $ 255 $ - $ 934,864 The following tables include information regarding delinquencies within the loan portfolio. December 31, 2022 Loans Past Due and Still Accruing 90 Days 30-89 Days and Non-Accrual Current Total Past Due Greater Total Loans Loans Loans (In Thousands) Real estate loans: Residential 1-4 family $ 1,798 $ 330 $ 2,128 $ 483 $ 133,336 $ 135,947 Residential 1-4 family construction 500 - 500 - 59,256 59,756 Commercial real estate 780 - 780 350 537,940 539,070 Commercial construction and development - - - - 151,145 151,145 Farmland 1,620 - 1,620 754 133,960 136,334 Other loans: Home equity 226 - 226 107 73,938 74,271 Consumer 93 - 93 25 27,491 27,609 Commercial 597 746 1,343 44 125,868 127,255 Agricultural - - - 1,535 102,501 104,036 Total $ 5,614 $ 1,076 $ 6,690 $ 3,298 $ 1,345,435 $ 1,355,423 December 31, 2021 Loans Past Due and Still Accruing 90 Days 30-89 Days and Non-Accrual Current Total Past Due Greater Total Loans Loans Loans (In Thousands) Real estate loans: Residential 1-4 family $ 21 $ - $ 21 $ 616 $ 100,543 $ 101,180 Residential 1-4 family construction - - - 337 45,298 45,635 Commercial real estate 788 - 788 497 409,283 410,568 Commercial construction and development - - - - 92,403 92,403 Farmland 61 - 61 1,630 65,314 67,005 Other loans: Home equity - - - 115 51,633 51,748 Consumer 55 - 55 62 18,338 18,455 Commercial 6 - 6 516 101,013 101,535 Agricultural - - - 1,718 44,617 46,335 Total $ 931 $ - $ 931 $ 5,491 $ 928,442 $ 934,864 The following tables include information regarding impaired loans. December 31, 2022 Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment (In Thousands) Real estate loans: Residential 1-4 family $ 483 $ 585 $ - $ 550 Residential 1-4 family construction - - - 169 Commercial real estate 3,614 3,697 - 2,818 Commercial construction and development - - - - Farmland 754 866 - 1,192 Other loans: Home equity 107 133 - 111 Consumer 25 30 - 44 Commercial 184 232 35 350 Agricultural 1,535 1,633 115 1,647 Total $ 6,702 $ 7,176 $ 150 $ 6,881 December 31, 2021 Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment (In Thousands) Real estate loans: Residential 1-4 family $ 616 $ 703 $ 199 $ 910 Residential 1-4 family construction 337 387 - 337 Commercial real estate 2,024 2,078 - 2,143 Commercial construction and development - - - 25 Farmland 1,630 1,721 - 1,937 Other loans: Home equity 115 139 - 113 Consumer 62 73 - 107 Commercial 516 639 101 527 Agricultural 1,759 1,862 300 1,731 Total $ 7,059 $ 7,602 $ 600 $ 7,830 Interest income recognized on impaired loans for the years ended December 31, 2022 2021 December 31, 2022 2021 As of December 31, 2022 2021 , TDR loans totaled $ and $ , respectively. During the year ended December 31, 2022 , there were eight eight During the year ended December 31, 2021 , there were four four , $391,000 and $70,000. The fourth December 31, 2021 . At December 31, 2021, December 31, 2022 There were two December 31, 2022 12 no December 31, 2022. As of December 31, 2022 had no commitments Loans are granted to directors and officers of the Company in the ordinary course of business on substantially the same terms as those prevailing at the time for comparable transactions with other persons. Loans receivable (including loans sold and serviced for others) from related parties, including directors and executive officers were as follows: (In Thousands) Balance, January 1, 2021 $ 2,363 Principal additions 1,487 Principal payments (1,925 ) Balance, December 31, 2021 $ 1,925 Principal additions 241 Principal payments (282 ) Balance, December 31, 2022 $ 1,884 December 31, 2022 2021 (In Thousands) Loans serviced, for the benefit of others, for directors, executive officers and their related parties $ 1,480 $ 1,583 Years Ended December 31, 2022 2021 (In Thousands) Interest income from loans owned for directors, executive officers and their related parties $ 67 $ 20

Note 5 - Mortgage Servicing Rig

Note 5 - Mortgage Servicing Rights	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Transfers and Servicing of Financial Assets [Text Block]	NOTE 5: Mortg age Servicing Rights The Company is servicing mortgage loans for the benefit of others which are not and $1,835,561,000 at December 31, 2022 2021 , respectively. Servicing loans for others generally consists of collecting mortgage payments, maintaining escrow accounts, disbursing payments to investors and foreclosure processing. Mortgage loan servicing fees were $ and $4,101,000 for the years ended December 31, 2022 2021 , respectively. These fees, net of amortization, are included in mortgage banking, net which is a component of noninterest income on the consolidated statements of income. Custodial balances maintained in connection with the foregoing loan servicing are included in noninterest checking deposits and were $ an December 31, 2022 2021 The following table is a summary of activity in mortgage servicing rights: Years Ended December 31, 2022 2021 (In Thousands) Mortgage servicing rights: Beginning balance $ 13,749 $ 10,897 Mortgage servicing rights capitalized 3,781 6,561 Amortization of mortgage servicing rights (2,118 ) (3,709 ) Ending balance 15,412 13,749 Valuation allowance: Beginning balance (56 ) (792 ) Recovery (impairment) of mortgage servicing rights 56 736 Ending balance - (56 ) Mortgage servicing rights, net $ 15,412 $ 13,693 Recovery of servicing rights is included in other noninterest expense on the consolidated statements of income. The fair values of these rights were $19,288,000 an December 31, 2022 2021 December 31, 2022 2021 Key assumptions: Discount rate 12% 12% Prepayment speed range 116-210% 184-265% Weighted average prepayment speed 131% 204%

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 6 : Premises and Equipment The cost and accumulated depreciation of premises and equipment was as follows: December 31, 2022 2021 (In Thousands) Land $ 13,070 $ 9,656 Buildings and improvements 66,371 52,469 Furniture and equipment 15,575 13,305 Construction in progress 10,435 8,911 105,451 84,341 Accumulated depreciation (24,088 ) (20,512 ) Premises and equipment, net, excluding right-of-use assets 81,363 63,829 Right-of-use assets 2,960 3,437 Premises and equipment, net $ 84,323 $ 67,266 Depreciation expense was $3,576,000 a December 31, 2022 2021 The Company leases four two 12 not 2023 2028, The following table summarizes the Company’s leases: December 31 2022 2021 (In Thousands) Right-of-use assets, net of amortization $ 2,960 $ 3,437 Lease liabilities 1,984 2,292 Weighted average remaining lease term (years) 5.12 6.05 Weighted average discount rate 2.70 % 2.45 % The components of lease cost, which were included in occupancy and equipment expense on the consolidated statements of income, were as follows: December 31 2022 2021 (In Thousands) Operating lease cost $ 734 $ 679 Short-term lease cost 1,767 40 Total lease cost $ 2,501 $ 719 The following table presents the maturities of lease liabilities at December 31, 2022 (In Thousands) 2023 $ 531 2024 368 2025 342 2026 342 2027 298 Thereafter 238 Total lease payments 2,119 Less imputed interest (135 ) Present value of lease liabilities $ 1,984 The Company also leases office space to third December 31, 2022 2021 not

Note 7 - Other Intangible Asset

Note 7 - Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 7 : Other Intangible Assets The components of core deposit intangible assets were as follows: December 31, 2022 2021 (In Thousands) Core deposit intangible $ 11,840 $ 4,836 Accumulated amortization (4,381 ) (3,056 ) Core deposit intangible, net $ 7,459 $ 1,780 Core deposit intangible assets are amortized on an accelerated basis over their estimated life of 10 years. Amortization expense related to intangible asse ts was an December 31, 2022 2021 December 31, 2022 Years ending December 31: (In Thousands) 2023 $ 1,578 2024 1,382 2025 1,185 2026 989 2027 792 Thereafter 1,533 Total $ 7,459

Note 8 - Deposits

Note 8 - Deposits	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	NOTE 8 : Deposits Deposits are summarized as follows: December 31, 2022 2021 Weighted Weighted Average Average Balance Rate Balance Rate (Dollars in Thousands) Noninterest checking $ 468,955 0.00 % $ 368,846 0.00 % Interest-bearing checking 252,922 0.11 203,410 0.02 Savings 273,790 0.06 223,069 0.06 Money market 387,947 1.12 277,469 0.25 Time certificates of deposits 251,658 1.41 149,755 0.39 Total $ 1,635,272 0.50 % $ 1,222,549 0.12 % Time certificates of deposits include $247,000 and $0 related to fixed rate brokered certificates through the Certificate of Deposit Account Registry Services ("CDARS") at December 31, 2022 2021 At December 31, 2022 2021 d $642,017,000 $250,000 Time certificates of deposits with balances of $250,000 December 31, 2022 2021 At December 31, 2022 Years ending December 31: (In Thousands) 2023 $ 199,186 2024 40,238 2025 4,134 2026 4,403 2027 3,693 Thereafter 4 Total $ 251,658 Interest expense on deposits was as follows: Years Ended December 31, 2022 2021 (In Thousands) Checking $ 173 $ 47 Savings 99 78 Money market 1,711 545 Time certificates of deposits 1,141 804 Total $ 3,124 $ 1,474 At December 31, 2022 2021 , the Company reclassified $ and $178,000, respectively, in overdrawn deposits as loans. Related party deposits, including directors’ and executive officers’ deposit accounts at December 31, 2022 2021 were $5,326,000 and $ , respectively.

Note 9 - Advances From the Fede

Note 9 - Advances From the Federal Home Loan Bank and Other Borrowings	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Federal Home Loan Bank Advances, Disclosure [Text Block]	NOTE 9: Advances from the Federal Home Loan Bank and O ther B orrowings At December 31, 2022 Years ending December 31: (In Thousands) 2023 $ 69,394 2024 - 2025 - 2026 - 2027 - Thereafter - Total $ 69,394 Federal Home Loan Bank Advances FHLB advances include both fixed and amortizing advan ces. Fixed advances are due at maturity. Advances are subject to prepayment penalties. Interest rates on these advances are fixed. Advances are collateralized by a blanket pledge of the Bank’s loan portfolio. The Company’s investment in FHLB stock is also pledged as collateral on these advances. The total FHLB funding available to the Company at December 31, 2022 , was 45.00 % of total Bank assets as determined by FHLB, or approximately $ . The balance of advances was $ and $5,000,000 at December 31, 2022 2021 , respectively. The Bank also has a contingent letter of credit with FHLB for $ at both December 31, 2022 2021 . Other Borrowings During the year ended December 31, 2021, as $0 December 31, 2022 2021. Federal Funds Purchased At December 31, 2022 d $85,000,000 i ines of credit was $0 at both December 31, 2022 2021 The Bank had a $20,000,000 Federal funds line of credit with Zions Bank, which terminated during the year ended December 31, 2021. All Borrowings Outstanding For all borrowings outstanding the weighted average interest rate for advances at December 31, 2022 2021 was % and 1.81%, respectively. The average amount outstanding was and $9,410,000 for 2022 and 2021 , respectively. The maximum amount outstanding at any month-end was and $16,917,000 for 2022 and 2021 , respectively.

Note 10 - Other Long-term Debt

Note 10 - Other Long-term Debt	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	NOTE 1 0 : Other Long-Term Debt Other long-term debt consisted of the following: December 31, 2022 2021 Unamortized Unamortized Debt Debt Principal Issuance Principal Issuance Amount Costs Amount Costs (In Thousands) Senior notes fixed at 5.75% 2022 $ - $ - $ 10,000 $ (4 ) Subordinated debentures fixed at 5.50 2030 15,000 (249 ) 15,000 (282 ) Subordinated debentures fixed at 3.50 2032 40,000 (1,062 ) - - Subordinated debentures variable at 3-Month Libor plus 1.42 2035 5,155 - 5,155 - Total other long-term debt $ 60,155 $ (1,311 ) $ 30,155 $ (286 ) In January 2022, 2032 February 1, 2027, three February 1, 2027. 2 February 2022. In June 2020, 2030 July 1, 2025, three July 1, 2025. 2 In February 2017, 5.75% 2022. not February 15, 2022. In September 2005, December 15, 2005. 6.02% December 2010 3 1.42%, December 31, 2022 2021 may five December 2035 1 For 2022 2021 term debt was and

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 1 1 : Commitments and Contingencies Financial Instruments and Off-Balance-Sheet Activities All financial instruments held or issued by the Company are held or issued for purposes other than trading. In the ordinary course of business, the Bank enters into off-balance-sheet financial instruments consisting of commitments to extend credit and forward delivery commitments for the sale of whole loans to the secondary market. In response to marketplace demands, the Bank routinely makes commitments to extend credit for fixed rate and variable rate loans with or without rate lock guarantees. When rate lock guarantees are made to customers, the Bank becomes subject to market risk for changes in interest rates that occur between the rate lock date and the date that a firm commitment to purchase the loan is made by a secondary market investor. Commitments to extend credit are agreements to lend to a customer as long as the borrower satisfies the Bank’s underwriting standards and related provisions of the borrowing agreements. Commitments generally have fixed expiration dates or other termination clauses. The Bank uses the same credit policies in making commitments to extend credit as it does for on-balance-sheet instruments. Collateral is required for substantially all loans, and normally consists of real property. The Bank’s experience has been that substantially all loan commitments are completed or terminated by the borrower within 3 to 12 months. Commitments are summarized as follows: December 31, 2022 2021 (In Thousands) Commitments to extend credit $ 367,494 $ 252,485 Letters of credit 10,563 4,129 Employment Contracts The Company has entered into change of control agreements with its executive officers other than the Chief Executive Officer. four 18 two one 60 1985 twelve no Legal Proceedings Various legal claims also arise from time to time in the normal course of business which, in the opinion of management, will have no

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 12: Income Taxes The components of the Company’s income tax provision (benefit) were as follows: Years Ended December 31, 2022 2021 (In Thousands) Current U.S. federal $ 535 $ 2,717 Montana 543 1,112 Total current income tax provision 1,078 3,829 Deferred U.S. federal 1,650 825 Montana 419 209 Total deferred income tax provision 2,069 1,034 Total income tax provision $ 3,147 $ 4,863 The nature and components of deferred tax assets and liabilities were as follows: December 31, 2022 2021 (In Thousands) Deferred tax assets: Loans receivable $ 3,687 $ 3,292 Deferred loan fees 460 454 Lease liability 523 604 Deferred compensation 1,817 1,495 Employee benefits 533 435 Unrealized losses on securities available-for-sale 9,423 - Acquisition costs 167 202 Acquisition fair value adjustments 3,513 345 Other 257 903 Total deferred tax assets 20,380 7,730 Deferred tax liabilities: Premises and equipment 757 891 Right-of-use asset 779 905 FHLB stock 130 25 Mortgage servicing rights 4,059 3,606 Unrealized gains on securities available-for-sale - 1,247 Goodwill 1,242 1,119 Intangibles 1,964 464 Other 641 121 Total deferred tax liabilities 9,572 8,378 Net deferred tax asset (liability) $ 10,808 $ (648 ) The Company believes, based upon the available evidence, that all deferred tax assets will be realized in the normal course of operations. Accordingly, these assets have not A reconciliation of the Company’s effective income tax provision (benefit) to the statutory federal income tax rate was as follows: Years Ended December 31, 2022 2021 % of % of Pretax Pretax Amount Income Amount Income (Dollars in Thousands) Federal income taxes at the statutory rate $ 2,908 21.00% $ 4,049 21.00% State income taxes 738 5.33 1,047 5.43 Tax-exempt interest income (605 ) -4.37 (292 ) -1.51 Transaction costs 241 1.74 160 0.83 Income from bank-owned life insurance (217 ) -1.57 (151 ) -0.78 Other, net 82 0.60 50 0.25 Actual tax expense and effective tax rate $ 3,147 22.73% $ 4,863 25.22%

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 1 3 : Accumulated Other Comprehensive Income (Loss) The following table includes information regarding the activity in accumulated other comprehensive income (loss): Unrealized Gains (Losses) on Securities Available for Sale (In Thousands) Balance, January 1, 2022 $ 3,493 Other comprehensive loss, before reclassifications and income taxes (40,526 ) Amounts reclassified from accumulated other comprehensive loss, before income taxes 6 Income tax benefit 10,670 Total other comprehensive loss (29,850 ) Balance, December 31, 2022 $ (26,357 ) Balance, January 1, 2021 $ 5,851 Other comprehensive loss, before reclassifications and income taxes (3,178 ) Amounts reclassified from accumulated other comprehensive income, before income taxes (23 ) Income tax benefit 843 Total other comprehensive loss (2,358 ) Balance, December 31, 2021 $ 3,493

Note 14 - Earnings Per Common S

Note 14 - Earnings Per Common Share	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 14: Earnings Per Common Share The computations of basic and diluted earnings per common share are below. Years Ended December 31, 2022 2021 (Dollars in Thousands, Except for Per Share Data) Basic weighted average shares outstanding 7,376,275 6,653,935 Dilutive effect of stock compensation 9,978 1,800 Diluted weighted average shares outstanding 7,386,253 6,655,735 Net income available to common shareholders $ 10,701 $ 14,419 Basic earnings per common share $ 1.45 $ 2.17 Diluted earnings per common share $ 1.45 $ 2.17 There were an insignificant number of weighted average shares outstanding that were not December 31, 2022 . There were no anti-dilutive shares at December 31, 2021 .

Note 15 - Capital Management an

Note 15 - Capital Management and Regulatory Matters	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	NOTE 15: Capital Management and Regulatory Matters Federal regulations require Federal Reserve member banks, such as Opportunity Bank of Montana and all other FDIC insured depository institutions, to meet several minimum capital standards: a common equity Tier 1 4.5%, 1 6.0%, 8.0%, 1 4.0%. not In addition to establishing the minimum regulatory capital requirements, the regulations limit capital distributions and certain discretionary bonus payments to management if the institution does not 2.5% 1 1 7.0%, 1 8.5% 10.5%. Management believes that, as of December 31, 2022 the Company and the Bank meet all capital adequacy requirements. As of December 31, 2022 no December 31, 2022 1 2.50%: Minimum To Be Well Minimum Required Capitalized Under for Capital Adequacy Prompt Corrective Actual Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) December 31, 2022: Total risk-based capital to risk weighted assets Consolidated $ 219,595 14.10 % $ 163,560 10.50 % N/A N/A Bank 202,905 13.04 163,444 10.50 155,661 10.00 % Tier 1 capital to risk weighted assets Consolidated 150,595 9.67 132,406 8.50 N/A N/A Bank 188,905 12.14 132,312 8.50 124,529 8.00 Common equity Tier 1 capital to risk weighted assets Consolidated 145,594 9.35 109,040 7.00 N/A N/A Bank 188,905 12.14 108,962 7.00 101,179 6.50 Tier 1 capital to adjusted total average assets Consolidated 150,595 7.78 77,422 4.00 N/A N/A Bank 188,905 9.82 76,947 4.00 96,184 5.00 The Company's and the Bank’s actual capital amounts and ratios as of December 31, 2021 1 2.50%. Minimum To Be Well Minimum Required Capitalized Under for Capital Adequacy Prompt Corrective Actual Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) December 31, 2021: Total risk-based capital to risk weighted assets Consolidated $ 164,639 15.18 % $ 113,904 10.50 % N/A N/A Bank 165,786 15.32 113,591 10.50 108,182 10.00 % Tier 1 capital to risk weighted assets Consolidated 137,139 12.64 92,208 8.50 N/A N/A Bank 153,286 14.17 91,955 8.50 86,546 8.00 Common equity Tier 1 capital to risk weighted assets Consolidated 132,139 12.18 75,936 7.00 N/A N/A Bank 153,286 14.17 75,727 7.00 70,318 6.50 Tier 1 capital to adjusted total average assets Consolidated 137,139 9.75 56,290 4.00 N/A N/A Bank 153,286 10.96 55,929 4.00 69,911 5.00 Dividend Limitations Under State of Montana banking regulation, member banks such as the Bank generally may two December 31, 2022 2021 nds of $0.525 and $0.445 per share to its shareholders during the years ended December 31, 2022 2021 Tender Offer The Company completed a modified "Dutch auction" tender offer (the "Tender Offer") in June 2021. Stock Repurchase Program On April 21, 2022, may December 31, 2022 April 21, 2023. On July 22, 2021, December 31, 2021 first 2022. July 22, 2022. On July 23, 2020, December 31, 2021 July 23, 2021. Liquidation Rights Eagle Bancorp Montana, Inc. holds a liquidation account for the benefit of certain depositors of the Bank who remain depositors of the Bank at the time of liquidation. The liquidation account is designed to provide payments to these depositors of their liquidation interests in the event of a liquidation of Eagle and the Bank, or the Bank alone. In the unlikely event that Eagle and the Bank were to liquidate in the future, all claims of creditors, including those of depositors, would be paid first, followed by distribution to depositors as of November 30, 2008 ( After two 2010 not no not

Note 16 - Benefit Plans

Note 16 - Benefit Plans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE 16: Benefit Plans Profit Sharing Plan The Company provides a noncontributory profit sharing plan for eligible employees who have completed one December 31, 2022 2021 The Company’s profit sharing plan includes a 401 may December 31, 2022 2021 Deferred Compensation Plans The Company has entered into deferred compensation contracts with current key employees. The contracts provide fixed benefits payable in equal annual installments upon retirement. The Company purchased life insurance contracts that may December 31, 2022 2021 December 31, 2022 2021 Employee Stock Ownership Plan The Company established an ESOP in 2000 April 2010, twelve December 31, 2021 The Company sold 251,256 shares of common stock to the ESOP at a price of $23.88 per share in June 2021. ten ten Shares purchased by the ESOP are held in a suspense account by the plan trustee until allocated to participant accounts. Shares released from the suspense account are allocated to participants on the basis of their relative compensation in the year of allocation. Participants become vested in the allocated shares over a period not seven Total ESOP expenses of $359,000 and $520,000 were recognized for the years ended December 31, 2022 2021 The following table shows the components of the ESOP shares: December 31, 2022 2021 Allocated shares 235,340 225,947 Unallocated shares 215,912 239,902 Total ESOP shares 451,252 465,849 Fair value of unallocated shares (in thousands) $ 3,489 $ 5,513 Stock Incentive Plans The Company adopted the stock incentive plan on November 1, 2011. may 2015, 2017, 2020 2022 December 31, 2022 The following table shows the activity of the restricted stock awards granted under this plan: Number of Shares Unvested awards as of January 1, 2021 58,337 Awards granted 43,515 Awards vested (16,084 ) Awards forfeited (3,816 ) Unvested awards as of December 31, 2021 81,952 Awards granted 13,450 Awards vested (23,983 ) Awards forfeited (1,058 ) Unvested awards as of December 31, 2022 70,361 At December 31, 2022 November 2027 may The Company established a nonemployee director award plan effective April 23, 2020. may December 31, 2022. The following table shows the activity of the restricted stock awards granted under this plan: Number of Shares Unvested awards as of January 1, 2021 2,024 Awards granted 1,768 Awards vested (2,024 ) Awards forfeited - Unvested awards as of December 31, 2021 1,768 Awards granted 8,520 Awards vested (1,768 ) Awards forfeited - Unvested awards as of December 31, 2022 8,520 At December 31, 2022 November 2023 The Company recognized total compensation expense of $491,000 and $439,000 for these plans during the years ended December 31, 2022 2021

Note 17 - Derivatives and Hedgi

Note 17 - Derivatives and Hedging Activities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 17 : D erivatives and Hedging Activities The Company enters into commitments to originate and sell mortgage loans. The Bank uses derivatives to hedge the risk of changes in fair values of interest rate lock commitments and mortgage loans held-for-sale. An optimal amount of mortgage loans are sold directly into bulk commitments with investors at the time an interest rate is locked, other loans are sold on an individual best efforts basis at the time an interest rate is locked, and the remaining balance of locked loans are hedged using TBA mortgage-backed securities or bulk mandatory forward loan sale commitments. Derivatives are accounted for as free-standing or economic derivatives and are measured at fair value. Derivatives are recorded as either other assets or other liabilities on the consolidated statements of condition. Derivatives are summarized as follows: December 31, 2022 December 31, 2021 Notional Fair Value Notional Fair Value Amount Asset Liability Amount Asset Liability (In Thousands) Interest rate lock commitments $ 18,603 $ - $ 81 $ 84,674 $ 1,218 $ - Forward TBA mortgage-backed securities 13,000 11 - 51,000 - 94 Changes in the fair value of the derivatives are recorded in mortgage banking, net within noninterest income on the consolidated statements of income. A net loss December 31, 2022 2021,

Note 18 - Fair Value of Financi

Note 18 - Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	NOTE 18 : Fair Value of Financial Instruments Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Assets and liabilities that are measured at fair value are grouped in three The fair value hierarchy is as follows: ■ Level 1 ■ Level 2 not ■ Level 3 may A description of the valuation methodologies used for assets and liabilities measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy at the reporting date, is set forth below. Available-for-Sale Securities – 1 2 2 may not Loans Held-for-Sale not 2. Derivative Instruments 3 2. Impaired Loans not 3 R eal Estate and Other R epossessed Assets third 3 Mortgage Servicing Rights third 3 The following table summarizes financial assets and liabilities measured at fair value on a recurring basis, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: December 31, 2022 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Financial assets: Available-for-sale securities U.S. government and agency obligations $ - $ 2,390 $ - $ 2,390 U.S. treasury obligations 51,951 - - 51,951 Municipal obligations - 172,849 - 172,849 Corporate obligations - 6,990 - 6,990 Mortgage-backed securities - 29,653 - 29,653 Collateralized mortgage obligations - 82,131 - 82,131 Asset-backed securities - 3,531 - 3,531 Loans held-for-sale - 8,250 - 8,250 Forward TBA mortgage-backed securities - 11 - 11 Financial liabilities: Interest rate lock commitments - - 81 81 December 31, 2021 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Financial assets: Available-for-sale securities U.S. government obligations $ - $ 1,633 $ - $ 1,633 U.S. treasury obligations 53,183 - - 53,183 Municipal obligations - 123,667 - 123,667 Corporate obligations - 9,336 - 9,336 Mortgage-backed securities - 14,636 - 14,636 Collateralized mortgage obligations - 63,067 - 63,067 Asset-backed securities - 5,740 - 5,740 Loans held-for-sale - 25,819 - 25,819 Interest rate lock commitments - - 1,218 1,218 Financial liabilities: Forward TBA mortgage-backed securities - 94 - 94 Certain financial assets may The following tables summarize financial assets measured at fair value on a nonrecurring basis for which a nonrecurring change in fair value has been recorded during the reporting periods presented: December 31, 2022 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Impaired loans $ - $ - $ 281 $ 281 Real estate and other repossessed assets - - - - Mortgage servicing rights - - 1,346 1,346 December 31, 2021 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Impaired loans $ - $ - $ 376 $ 376 Real estate and other repossessed assets - - 4 4 Mortgage servicing rights - - 14,686 14,686 The following table represents the Bank's financial assets and liabilities measured at fair value on a recurring and nonrecurring basis, the valuation techniques used to measure the fair value of those assets and liabilities, and the significant unobservable inputs and the ranges of values for those inputs: Principal Significant Range of Valuation Unobservable Significant Input Instrument Technique Inputs Values Impaired loans Fair value of underlying collateral Discount applied to the obtained appraisal 10 - 30% Real estate and other repossessed assets Fair value of collateral Discount applied to the obtained appraisal 10 - 30% Mortgage servicing rights Discounted cash flows Discount rate 10 - 15% Prepayment speeds 110-265% Interest rate lock commitments Internal pricing model Pull-through expectations 80 - 95% The following table provides a reconciliation of assets and liabilities measured at fair value using significant unobservable inputs (Level 3 December 31, 2022 December 31, 2022 December 31, 2021 Interest Rate Lock Commitments (In Thousands) Balance, January 1, 2022 $ 1,218 $ 6,017 Purchases and issuances 227 12,408 Sales and settlements (1,526 ) (17,207 ) Balance, December 31, 2022 $ (81 ) $ 1,218 Unrealized losses relating to items held at end of period $ (1,299 ) $ (4,799 ) The tables below summarize the estimated fair values of financial instruments of the Company, whether or not December 31, 2022 Level 1 Level 2 Level 3 Total Carrying Inputs Inputs Inputs Fair Value Amount (In Thousands) Financial assets: Cash and cash equivalents $ 21,811 $ - $ - $ 21,811 $ 21,811 FHLB stock - 5,089 - 5,089 5,089 FRB stock - 4,131 - 4,131 4,131 Loans receivable, gross - - 1,322,814 1,322,814 1,353,678 Accrued interest and dividends receivable 11,284 - - 11,284 11,284 Mortgage servicing rights - - 19,288 19,288 Financial liabilities: Non-maturing interest-bearing deposits - 914,659 - 914,659 914,659 Noninterest-bearing deposits 468,955 - - 468,955 468,955 Time certificates of deposit - - 246,348 246,348 251,658 Accrued expenses and other liabilities 26,377 - - 26,377 26,377 FHLB advances and other borrowings - - 69,373 69,373 69,394 Other long-term debt - - 56,721 56,721 60,155 December 31, 2021 Level 1 Level 2 Level 3 Total Carrying Inputs Inputs Inputs Fair Value Amount (In Thousands) Financial assets: Cash and cash equivalents $ 61,434 $ - $ - $ 61,434 $ 61,434 FHLB stock - 1,702 - 1,702 1,702 FRB stock - 2,974 - 2,974 2,974 Loans receivable, gross - - 939,204 939,204 933,139 Accrued interest and dividends receivable 5,751 - - 5,751 5,751 Mortgage servicing rights - - 14,686 14,686 13,693 Financial liabilities: Non-maturing interest-bearing deposits - 703,948 - 703,948 703,948 Noninterest-bearing deposits 368,846 - - 368,846 368,846 Time certificates of deposit - - 149,605 149,605 149,755 Accrued expenses and other liabilities 21,037 - - 21,037 21,037 FHLB advances and other borrowings - - 5,003 5,003 5,000 Other long-term debt - - 29,299 29,299 30,155

Note 19 - Condensed Parent Comp

Note 19 - Condensed Parent Company Financial Statements	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	NOTE 19 : Condensed Parent Company Financial Statements Included below are the condensed financial statements of the Parent Company, Eagle Bancorp Montana, Inc.: December 31, 2022 2021 (In Thousands) Assets: Cash and cash equivalents $ 5,038 $ 980 Securities available-for-sale 5,851 4,078 Investment in Eagle Bancorp Statutory Trust I 155 155 Investment in Subsidiaries 201,734 177,892 Other assets 5,526 4,203 Total assets $ 218,304 $ 187,308 Liabilities and Shareholders' Equity: Accounts payable and accrued expenses $ 1,044 $ 710 Other long-term debt 58,844 29,869 Shareholders' equity 158,416 156,729 Total liabilities and shareholders' equity $ 218,304 $ 187,308 Years Ended December 31, 2022 2021 (In Thousands) Interest income $ 137 $ 118 Interest expense (2,598 ) (1,560 ) Noninterest income - 7 Noninterest expense (3,015 ) (1,514 ) Loss before income taxes (5,476 ) (2,949 ) Income tax benefit (1,139 ) (579 ) Loss before equity in undistributed earnings of Subsidiaries (4,337 ) (2,370 ) Equity in undistributed earnings of Subsidiaries 15,038 16,789 Net income $ 10,701 $ 14,419 Years Ended December 31, 2022 2021 (In Thousands) Cash Flows from Operating Activities: Net income $ 10,701 $ 14,419 Adjustments to reconcile net income to net cash used in operating activities: Equity in undistributed earnings of Subsidiaries (15,038 ) (16,789 ) Other adjustments, net (997 ) (706 ) Net cash used in operating activities (5,334 ) (3,076 ) Cash Flows from Investing Activities: Cash contributions from Opportunity Bank of Montana - 5,800 Cash paid for acquisitions, net of cash received (10,227 ) - Activity in available-for-sale securities: Sales - 387 Maturities, principal payments and calls 18,118 557 Purchases (20,158 ) - Net cash (used in) provided by investing activities (12,267 ) 6,744 Cash Flows from Financing Activities: Proceeds from issuance of subordinated debentures 40,000 - Repayment of subordinated debentures (10,000 ) - Payments for debt issuance costs (918 ) - ESOP payments and dividends 585 425 Payments to purchase treasury stock (4,430 ) (6,279 ) Treasury shares reissued for compensation 484 409 Dividends paid (4,062 ) (3,018 ) Net cash provided by (used in) financing activities 21,659 (8,463 ) Net Increase (Decrease) in Cash and Cash Equivalents 4,058 (4,795 ) Cash and Cash Equivalents, beginning of period 980 5,775 Cash and Cash Equivalents, end of period $ 5,038 $ 980

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	O rganization Eagle Bancorp Montana, Inc. (“Eagle” or the “Company”), is a Delaware corporation that holds 100% of the capital stock of Opportunity Bank of Montana (“OBMT” or the “Bank”), formerly American Federal Savings Bank (“AFSB”). The Bank was founded in 1922 1975, October 2014 Eagle Bancorp Statutory Trust I (the “Trust”) was established in September 2005 In September 2021, April 30, 2022. nine In March 2021, 10 On January 1, 2020, one The Bank is headquartered in Helena, Montana, and has additional branches in Ashland, Big Timber, Billings, Bozeman, Butte, Choteau, Culbertson, Denton, Dutton, Froid, Glasgow, Great Falls, Hamilton, Hinsdale, Livingston, Missoula, Sheridan, Three Forks, Townsend, Twin Bridges, Winifred and Wolf Point, Montana. The Bank’s principal business is accepting deposits and, together with funds generated from operations and borrowings, investing in various types of loans and securities.
Basis of Presentation and Use of Estimates [Policy Text Block]	Basis of Financial Statement Presentation and Use of Estimates The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). In preparing consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated statement of financial condition and reported amounts of revenues and expenses during the reporting period. Actual results could differ from estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, mortgage servicing rights, the fair value of financial instruments, the fair value of assets acquired and liabilities assumed for acquisitions, the valuation of goodwill and deferred tax assets and liabilities.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain prior period amounts were reclassified to conform to the presentation for 2022 no
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company has evaluated events and transactions subsequent to December 31, 2022
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Significant Group Concentrations of Credit Risk Most of the Company’s business activity is with customers located within Montana. Note 3: 4: not one
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For the purpose of presentation in the consolidated statements of cash flows, cash and cash equivalents are defined as those amounts included in the statements of financial condition captions “cash and due from banks,” “interest-bearing deposits in banks” an d federal funds sold, ninety
Marketable Securities, Policy [Policy Text Block]	Investment Securities The Company can designate debt and equity securities as held-to-maturity, available-for-sale or trading. At December 31, 2022 2021 Held - to - M aturity Available - for - S ale may Trading Management evaluates securities for other-than-temporary impairment (“OTTI”) at least quarterly, and more frequently when economic or market concerns warrant such evaluation. The Company considers, among other things, the length of time and the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer and the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Declines in the fair value of individual securities below their cost that are other than temporary are recognized by write-downs of the individual securities to their fair value. Such write-downs would be included in earnings as realized losses.
Federal Home Loan Bank Stock, Policy [Policy Text Block]	Federal Home Loan Bank Stock The Company’s investment in Federal Home Loan Bank (“FHLB”) of Des Moines stock is a restricted investment carried at cost ($100 per share par value), which approximates its fair value. As a member of the FHLB system, the Company is required to maintain a minimum level of investment in FHLB stock based on total assets and a specific percentage of its outstanding FHLB advances. The Company had 50,888 and 17,019 December 31, 2022 2021
Federal Reserve Bank Stock [Policy Text Block]	Federal Reserve Bank Stock The Company’s investment in FRB stock is a restricted investment carried at cost, which approximates its fair value. Although the par value of the stock is $100 per share, banks pay only $50 per share at the time of purchase, with the understanding that the other half of the subscription amount is subject to call at any time. As a member of the Federal Reserve System, the Company is required to maintain a minimum level of investment in FRB stock based on a specific percentage of its capital and surplus. The Company had 82,618 December 31, 2022 2021
Financing Receivable, Held-for-sale [Policy Text Block]	Mortgage Loans Held-for-Sale Mortgage loans originated and intended for sale in the secondary market are carried at fair value. Mortgage loans held-for-sale are sold with mortgage servicing rights either released or retained by the Bank. Fair value for loans held-for-sale is determined by commitments from investors or current secondary market prices for loans with similar coupons and maturities. Loan origination fees and costs are recognized in earnings at the time of origination.
Financing Receivable, Held-for-investment [Policy Text Block]	Loans The Bank originates mortgage, commercial, agricultural and consumer loans primarily to customers located in Montana. The ability of the Bank’s debtors to honor their contracts is dependent upon the general economic conditions in this area. Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding unpaid principal balances net of any unearned income, allowance for loan losses, and unamortized deferred fees or costs on originated loans and unamortized premiums or unaccreted discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs are deferred and amortized over the contractual life of the loan, and recorded as an adjustment to the yield, using the interest method. Nonaccrual and Past Due Loans not may not may 90 not may not A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not Residential 1 4 Loans 1 4 may 1 4 30 Commercial Real Estate Loans may Construction Loans no may may no Agricultural Loans may Home Equity Loans may may not first 1 4 Consumer Loans Commercial Loans Payroll Protection Program ("PPP") loans typically have a 24 may
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses The Bank mitigates the risks inherent in lending by focusing on businesses and individuals with demonstrated payment history, historically favorable profitability trends and stable cash flows. In addition to these primary sources of repayment, the Bank considers tangible collateral and personal guarantees as secondary sources of repayment. Lending officers are provided with detailed underwriting policies covering all lending activities in which the Bank is engaged and require all lenders to obtain appropriate approvals for the extension of credit. The Bank also maintains documentation requirements and extensive credit quality assurance practices in order to identify credit portfolio weaknesses as early as possible so any exposures that are discovered may A reporting system supplements the loan review process by providing management with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and nonperforming and potential problem loans. Diversification in the loan portfolio is a means of managing risk associated with fluctuations in economic conditions. The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is probable. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management's periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may The allowance consists of specific and general components. For such loans that are classified as impaired, a specific allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not
Troubled Debt Restructuring [Policy Text Block]	Troubled Debt Restructured Loans A troubled debt restructured (“TDR”) loan is a loan in which the Bank grants a concession to the borrower that it would not not 19; not 30 December 31, 2019; March 1, 2020 December 31, 2020 60 19 January 1, 2022.
Transfers and Servicing of Financial Assets, Servicing of Financial Assets, Policy [Policy Text Block]	Mortgage Servicing Rights Servicing assets are recognized as separate assets when rights are acquired through sale of financial assets. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the servicing right based on relative fair value. Fair value is based on a market price valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that the fair value is less than the capitalized amount for the tranches. If the Company later determines that all or a portion of the impairment no may Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income.
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the expected useful lives of the assets, ranging from 3 to 40 years. The costs of maintenance and repairs are expensed as incurred, while major expenditures for renewals and betterments are capitalized. The Company leases certain premises from third not 12 not
Bank Owned Life Insurance [Policy Text Block]	Cash Surrender Value of Bank Owned Life Insurance Bank Owned Life Insurance (“BOLI”) policies are reflected on the consolidated statements of financial condition at cash surrender value, net of other charges or amounts due that are probable at settlement. Changes in the net cash surrender value of the policies, as well as insurance proceeds received, are reflected in noninterest income on the consolidated statements of income and are not
Real Estate, Policy [Policy Text Block]	Real Estate and Other Repossessed Assets Assets acquired through, or in lieu of, loan foreclosure are initially recorded at fair value less estimated selling cost at the date of foreclosure, establishing a new carrying value. All write-downs based on the asset’s fair value at the date of acquisition are charged to the allowance for loan losses. Costs of significant property improvements are capitalized, whereas costs relating to holding property are expensed. Valuations are periodically performed by management, and any subsequent write-downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of its cost or fair value less cost to sell. Real estate and other repossessed properties was $0 and $4,000 at December 31, 2022 2021
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The majority of our revenue-generating transactions are not 606, 606 606 Service Charges on Deposit Accounts may December 31, 2022 2021 Interchange and ATM Fees – December 31, 2022 2021 Commodity Sales Income 606. not Commodity sales income and the corresponding commodity sales expense were $4,279,000 and $1,586,000 for the years ended December 31, 2022 2021 $0
Income Tax, Policy [Policy Text Block]	Income Taxes The Company adopted authoritative 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. The Company’s income tax expense consists of the following components: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, not 50 not 50 not not not not The Company recognizes income tax related penalties and interest, if any, in the provision for income taxes in the consolidated statements of income. Based on management's analysis, the Company did not December 31, 2022 2021 no 2019 2019 Compensation expense recognized for the Company’s Employee Stock Ownership Plan (“ESOP”) equals the fair value of shares that have been allocated or committed to be released for allocation to participants during the year. Any difference between the fair value of the shares at the time and the ESOP’s original acquisition cost is charged or credited to shareholders’ equity (additional paid-in capital). The cost of ESOP shares that have not
Stockholders' Equity, Policy [Policy Text Block]	Treasury Stock Treasury stock is accounted for on the cost method.
Advertising Cost [Policy Text Block]	Advertising Costs The Company expenses advertising costs as they are incurred. Advertising costs were $1,419,000 and $1,276,000 for the years ended December 31, 2022 2021
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation Compensation cost is recognized for restricted stock awards, based on the fair value of the awards at the grant date. Compensation cost is recognized over the required service period, generally defined as the vesting period. Shares of restricted stock granted through the 2011 five one 2020 one
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Common Share Basic earnings per common share is computed by dividing net earnings allocated to common stock by the weighted-average number of common shares outstanding during the applicable period. Diluted earnings per common share is computed using the weighted-average number of shares determined for the basic earnings per common share computation plus the dilutive effect of stock compensation using the treasury stock method.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income and other comprehensive income (loss). Other comprehensive income (loss) includes items recorded directly to equity, such as unrealized holding gains and losses on securities available-for-sale.
Loan Commitments, Policy [Policy Text Block]	Loan Commitments and Related Financial Instruments Financial instruments include off-balance-sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.
Derivatives, Policy [Policy Text Block]	Derivatives The Company’s derivatives are primarily the result of its mortgage banking activities and are in the form of interest rate lock commitments (“IRLCs), To-Be-Announced (“TBA”) mortgage-backed securities and bulk mandatory forward loan sale commitments. The derivatives are accounted for as free-standing or economic derivatives and are measured at fair value. The derivatives are recognized as either assets or liabilities on the consolidated statements of financial condition and the changes in the fair value of the derivatives are recorded in noninterest income on the consolidated statements of income within mortgage banking.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect the estimates. See Note 18.
Transfers and Servicing of Financial Assets, Transfers of Financial Assets, Sales, Policy [Policy Text Block]	Transfers of Financial Assets Transfers of an entire financial asset, a group of entire financial assets, or participating interest in an entire financial asset 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
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Goodwill is recorded upon completion of a business combination as the difference between the purchase price and the fair value of net identifiable assets acquired. Subsequent to initial recognition, the Company tests goodwill for impairment annually, or more often if events or circumstances, such as adverse changes in the business climate indicate there may irment. Our annual impairment tests as of October 31, 2022 October 31, 2021 not Goodwill recorded for the FCB acquisition during the second 2022 Goodwill related to acquisitions prior to 2022
Segment Reporting, Policy [Policy Text Block]	Segment Reporting While management monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the operations are considered by management to be aggregated in one
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In June 2016, No. 2016 13, 326 In February 2022, No. 2022 02, No. 2016 13. The Company believes the amendments in these updates will have an impact on the Company's consolidated financial statements and is finalizing its evaluation of the adoption. In that regard, we have established a working group composed of individuals from the finance and credit administration areas of the Company. We have developed a current expected credit losses ("CECL") model with the assistance of a third January 1, 2023. In January 2017, No. 2017 04, 350 2 January 1, 2023 not In March 2020 , the FASB issued ASU No. 2020 04 , Reference Rate Reform (Topic 848 December 31, 2024 . The Company evaluated this guidance and identified substitution rates for impacted loans. In January 2021, No. 2021 01, 848 848 No. 2021 01 December 31, 2024. No. 2021 01 not not

Note 2 - Mergers and Acquisit_2

Note 2 - Mergers and Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	FCB April 30, 2022 (In Thousands) Assets acquired: Cash and cash equivalents $ 23,623 Securities available-for-sale 126,123 Loans receivable 190,894 Premises and equipment 6,393 Cash surrender value of life insurance 8,638 Core deposit intangible 7,004 Other assets 7,687 Total assets acquired $ 370,362 Liabilities assumed: Deposits $ 321,107 Accrued expenses and other liabilities 1,767 Other borrowings 22,853 Total liabilities assumed $ 345,727 Net assets acquired $ 24,635 Consideration paid: Cash $ 10,226 Common stock issued ( 1,396,596 28,351 Total consideration paid $ 38,577 Goodwill resulting from acquisition $ 13,942
Business Acquisition, Pro Forma Information [Table Text Block]	Year Ended December 31, 2021 (Dollars in Thousands, Except Per Share Data) Pro forma net income (1) Net interest income after loan loss provision $ 59,016 Noninterest income 54,142 Noninterest expense 87,381 Income before income taxes 25,777 Income tax provision 6,444 Net income $ 19,333 Pro forma earnings per common share (1) Basic earnings per common share $ 2.91 Diluted earnings per common share $ 2.90 Weighted average shares outstanding, basic 6,653,935 Weighted average shares outstanding, diluted 6,655,735

Note 3 - Investment Securities

Note 3 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Marketable Securities [Table Text Block]	December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (In Thousands) Available-for-sale: U.S. government and agency obligations $ 2,575 $ 2 $ (187 ) $ 2,390 U.S. treasury obligations 58,715 - (6,764 ) 51,951 Municipal obligations 190,811 77 (18,039 ) 172,849 Corporate obligations 7,240 1 (251 ) 6,990 Mortgage-backed securities 31,553 - (1,900 ) 29,653 Collateralized mortgage obligations 90,812 - (8,681 ) 82,131 Asset-backed securities 3,569 - (38 ) 3,531 Total $ 385,275 $ 80 $ (35,860 ) $ 349,495 December 31, 2021 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (In Thousands) Available-for-sale: U.S. government obligations $ 1,618 $ 15 $ - $ 1,633 U.S. treasury obligations 52,707 580 (104 ) 53,183 Municipal obligations 119,381 4,616 (330 ) 123,667 Corporate obligations 9,251 103 (18 ) 9,336 Mortgage-backed securities 14,662 92 (118 ) 14,636 Collateralized mortgage obligations 63,286 416 (635 ) 63,067 Asset-backed securities 5,617 123 - 5,740 Total $ 266,522 $ 5,945 $ (1,205 ) $ 271,262
Schedule of Realized Gain (Loss) [Table Text Block]	Years Ended December 31, 2022 2021 (In Thousands) Proceeds from sale of available-for-sale securities $ 43,794 $ 4,921 Gross realized gain on sale of available-for-sale securities $ - $ 23 Gross realized loss on sale of available-for-sale securities (6 ) - Net realized gain on sale of available-for-sale securities $ (6 ) $ 23
Investments Classified by Contractual Maturity Date [Table Text Block]	December 31, 2022 Amortized Fair Cost Value (In Thousands) Due in one year or less $ 14,253 $ 14,197 Due from one to five years 18,962 18,545 Due from five to ten years 92,716 81,316 Due after ten years 136,979 123,653 262,910 237,711 Mortgage-backed securities 31,553 29,653 Collateralized mortgage obligations 90,812 82,131 Total $ 385,275 $ 349,495
Schedule of Unrealized Loss on Investments [Table Text Block]	December 31, 2022 Less than 12 Months 12 Months or Longer Gross Gross Fair Unrealized Fair Unrealized Value Losses Value Losses (In Thousands) U.S. government and agency obligations $ 1,773 $ (187 ) $ - $ - U.S. treasury obligations 10,969 (196 ) 40,982 (6,568 ) Municipal obligations 128,036 (8,781 ) 33,092 (9,258 ) Corporate obligations 4,994 (246 ) 995 (5 ) Mortgage-backed securities and collateralized mortgage obligations 67,310 (3,647 ) 44,444 (6,934 ) Asset-backed securities 3,531 (38 ) - - Total $ 216,613 $ (13,095 ) $ 119,513 $ (22,765 ) December 31, 2021 Less than 12 months 12 months or Longer Gross Gross Fair Unrealized Fair Unrealized Value Losses Value Losses (In Thousands) U.S. government and agency obligations $ - $ - $ - $ - U.S. treasury obligations 19,301 (104 ) - - Municipal obligations 17,973 (330 ) - - Corporate obligations 2,982 (18 ) - - Mortgage-backed securities and collateralized mortgage obligations 50,002 (741 ) 1,296 (12 ) Asset-backed securities - - - - Total $ 90,258 $ (1,193 ) $ 1,296 $ (12 )

Note 4 - Loans (Tables)

Note 4 - Loans (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, 2022 2021 (In Thousands) Real estate loans: Residential 1-4 family $ 195,703 $ 146,815 Commercial real estate 826,549 569,976 Other loans: Home equity 74,271 51,748 Consumer 27,609 18,455 Commercial 231,291 147,870 Total 1,355,423 934,864 Deferred loan fees, net (1,745 ) (1,725 ) Allowance for loan losses (14,000 ) (12,500 ) Total loans, net $ 1,339,678 $ 920,639
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Balance, January 1, 2022 $ 1,596 $ 7,470 $ 533 $ 365 $ 2,536 $ 12,500 Charge-offs (199 ) - (32 ) (31 ) (299 ) (561 ) Recoveries 4 30 - 4 22 60 Provision 71 1,537 8 4 381 2,001 Balance, December 31, 2022 $ 1,472 $ 9,037 $ 509 $ 342 $ 2,640 $ 14,000 Balance, December 31, 2022 allocated to loans individually evaluated for impairment $ - $ - $ - $ - $ 150 $ 150 Balance, December 31, 2022 allocated to loans collectively evaluated for impairment $ 1,472 $ 9,037 $ 509 $ 342 $ 2,490 $ 13,850 Loans receivable: Balance, December 31, 2022 $ 195,703 $ 826,549 $ 74,271 $ 27,609 $ 231,291 $ 1,355,423 Balance, December 31, 2022 of loans individually evaluated for impairment $ 483 $ 4,368 $ 107 $ 25 $ 1,719 $ 6,702 Balance, December 31, 2022 of loans collectively evaluated for impairment $ 195,220 $ 822,181 $ 74,164 $ 27,584 $ 229,572 $ 1,348,721 Residential Commercial Home 1-4 Family Real Estate Equity Consumer Commercial Total (In Thousands) Allowance for loan losses: Balance, January 1, 2021 $ 1,506 $ 6,951 $ 515 $ 364 $ 2,264 $ 11,600 Charge-offs - (35 ) - (16 ) (6 ) (57 ) Recoveries - 21 - 8 67 96 Provision 90 533 18 9 211 861 Balance, December 31, 2021 $ 1,596 $ 7,470 $ 533 $ 365 $ 2,536 $ 12,500 Balance, December 31, 2021 allocated to loans individually evaluated for impairment $ 199 $ - $ - $ - $ 401 $ 600 Balance, December 31, 2021 allocated to loans collectively evaluated for impairment $ 1,397 $ 7,470 $ 533 $ 365 $ 2,135 $ 11,900 Loans receivable: Balance, December 31, 2021 $ 146,815 $ 569,976 $ 51,748 $ 18,455 $ 147,870 $ 934,864 Balance, December 31, 2021 of loans individually evaluated for impairment $ 953 $ 3,654 $ 115 $ 62 $ 2,275 $ 7,059 Balance, December 31, 2021 of loans collectively evaluated for impairment $ 145,862 $ 566,322 $ 51,633 $ 18,393 $ 145,595 $ 927,805
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2022 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 135,079 $ 515 $ 353 $ - $ - $ 135,947 Residential 1-4 family construction 59,756 - - - - 59,756 Commercial real estate 520,505 16,833 1,732 - - 539,070 Commercial construction and development 150,101 1,044 - - - 151,145 Farmland 131,646 2,232 2,456 - - 136,334 Other loans: Home equity 74,147 - 124 - - 74,271 Consumer 27,560 10 39 - - 27,609 Commercial 125,035 1,476 736 8 - 127,255 Agricultural 101,441 311 2,182 102 - 104,036 Total $ 1,325,270 $ 22,421 $ 7,622 $ 110 $ - $ 1,355,423 December 31, 2021 Special Pass Mention Substandard Doubtful Loss Total (In Thousands) Real estate loans: Residential 1-4 family $ 100,680 $ - $ 301 $ 199 $ - $ 101,180 Residential 1-4 family construction 45,298 - 337 - - 45,635 Commercial real estate 406,896 1,527 2,145 - - 410,568 Commercial construction and development 92,403 - - - - 92,403 Farmland 65,037 177 1,744 47 - 67,005 Other loans: Home equity 51,614 - 134 - - 51,748 Consumer 18,392 - 63 - - 18,455 Commercial 100,881 130 524 - - 101,535 Agricultural 44,550 332 1,444 9 - 46,335 Total $ 925,751 $ 2,166 $ 6,692 $ 255 $ - $ 934,864
Financing Receivable, Past Due [Table Text Block]	December 31, 2022 Loans Past Due and Still Accruing 90 Days 30-89 Days and Non-Accrual Current Total Past Due Greater Total Loans Loans Loans (In Thousands) Real estate loans: Residential 1-4 family $ 1,798 $ 330 $ 2,128 $ 483 $ 133,336 $ 135,947 Residential 1-4 family construction 500 - 500 - 59,256 59,756 Commercial real estate 780 - 780 350 537,940 539,070 Commercial construction and development - - - - 151,145 151,145 Farmland 1,620 - 1,620 754 133,960 136,334 Other loans: Home equity 226 - 226 107 73,938 74,271 Consumer 93 - 93 25 27,491 27,609 Commercial 597 746 1,343 44 125,868 127,255 Agricultural - - - 1,535 102,501 104,036 Total $ 5,614 $ 1,076 $ 6,690 $ 3,298 $ 1,345,435 $ 1,355,423 December 31, 2021 Loans Past Due and Still Accruing 90 Days 30-89 Days and Non-Accrual Current Total Past Due Greater Total Loans Loans Loans (In Thousands) Real estate loans: Residential 1-4 family $ 21 $ - $ 21 $ 616 $ 100,543 $ 101,180 Residential 1-4 family construction - - - 337 45,298 45,635 Commercial real estate 788 - 788 497 409,283 410,568 Commercial construction and development - - - - 92,403 92,403 Farmland 61 - 61 1,630 65,314 67,005 Other loans: Home equity - - - 115 51,633 51,748 Consumer 55 - 55 62 18,338 18,455 Commercial 6 - 6 516 101,013 101,535 Agricultural - - - 1,718 44,617 46,335 Total $ 931 $ - $ 931 $ 5,491 $ 928,442 $ 934,864
Impaired Financing Receivables [Table Text Block]	December 31, 2022 Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment (In Thousands) Real estate loans: Residential 1-4 family $ 483 $ 585 $ - $ 550 Residential 1-4 family construction - - - 169 Commercial real estate 3,614 3,697 - 2,818 Commercial construction and development - - - - Farmland 754 866 - 1,192 Other loans: Home equity 107 133 - 111 Consumer 25 30 - 44 Commercial 184 232 35 350 Agricultural 1,535 1,633 115 1,647 Total $ 6,702 $ 7,176 $ 150 $ 6,881 December 31, 2021 Unpaid Average Recorded Principal Related Recorded Investment Balance Allowance Investment (In Thousands) Real estate loans: Residential 1-4 family $ 616 $ 703 $ 199 $ 910 Residential 1-4 family construction 337 387 - 337 Commercial real estate 2,024 2,078 - 2,143 Commercial construction and development - - - 25 Farmland 1,630 1,721 - 1,937 Other loans: Home equity 115 139 - 113 Consumer 62 73 - 107 Commercial 516 639 101 527 Agricultural 1,759 1,862 300 1,731 Total $ 7,059 $ 7,602 $ 600 $ 7,830
Directors, Senior Officers and their Related Parties [Member]
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(In Thousands) Balance, January 1, 2021 $ 2,363 Principal additions 1,487 Principal payments (1,925 ) Balance, December 31, 2021 $ 1,925 Principal additions 241 Principal payments (282 ) Balance, December 31, 2022 $ 1,884 December 31, 2022 2021 (In Thousands) Loans serviced, for the benefit of others, for directors, executive officers and their related parties $ 1,480 $ 1,583 Years Ended December 31, 2022 2021 (In Thousands) Interest income from loans owned for directors, executive officers and their related parties $ 67 $ 20

Note 5 - Mortgage Servicing R_2

Note 5 - Mortgage Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Activities in Mortgage Servicing Rights [Table Text Block]	Years Ended December 31, 2022 2021 (In Thousands) Mortgage servicing rights: Beginning balance $ 13,749 $ 10,897 Mortgage servicing rights capitalized 3,781 6,561 Amortization of mortgage servicing rights (2,118 ) (3,709 ) Ending balance 15,412 13,749 Valuation allowance: Beginning balance (56 ) (792 ) Recovery (impairment) of mortgage servicing rights 56 736 Ending balance - (56 ) Mortgage servicing rights, net $ 15,412 $ 13,693
Mortgage Servicing Rights [Member]
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	December 31, 2022 2021 Key assumptions: Discount rate 12% 12% Prepayment speed range 116-210% 184-265% Weighted average prepayment speed 131% 204%

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2022 2021 (In Thousands) Land $ 13,070 $ 9,656 Buildings and improvements 66,371 52,469 Furniture and equipment 15,575 13,305 Construction in progress 10,435 8,911 105,451 84,341 Accumulated depreciation (24,088 ) (20,512 ) Premises and equipment, net, excluding right-of-use assets 81,363 63,829 Right-of-use assets 2,960 3,437 Premises and equipment, net $ 84,323 $ 67,266
Lease, Cost [Table Text Block]	December 31 2022 2021 (In Thousands) Right-of-use assets, net of amortization $ 2,960 $ 3,437 Lease liabilities 1,984 2,292 Weighted average remaining lease term (years) 5.12 6.05 Weighted average discount rate 2.70 % 2.45 % December 31 2022 2021 (In Thousands) Operating lease cost $ 734 $ 679 Short-term lease cost 1,767 40 Total lease cost $ 2,501 $ 719
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	(In Thousands) 2023 $ 531 2024 368 2025 342 2026 342 2027 298 Thereafter 238 Total lease payments 2,119 Less imputed interest (135 ) Present value of lease liabilities $ 1,984

Note 7 - Other Intangible Ass_2

Note 7 - Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2022 2021 (In Thousands) Core deposit intangible $ 11,840 $ 4,836 Accumulated amortization (4,381 ) (3,056 ) Core deposit intangible, net $ 7,459 $ 1,780
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	Years ending December 31: (In Thousands) 2023 $ 1,578 2024 1,382 2025 1,185 2026 989 2027 792 Thereafter 1,533 Total $ 7,459

Note 8 - Deposits (Tables)

Note 8 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Deposit Liabilities, Type [Table Text Block]	December 31, 2022 2021 Weighted Weighted Average Average Balance Rate Balance Rate (Dollars in Thousands) Noninterest checking $ 468,955 0.00 % $ 368,846 0.00 % Interest-bearing checking 252,922 0.11 203,410 0.02 Savings 273,790 0.06 223,069 0.06 Money market 387,947 1.12 277,469 0.25 Time certificates of deposits 251,658 1.41 149,755 0.39 Total $ 1,635,272 0.50 % $ 1,222,549 0.12 %
Schedule of Maturities of Time Deposits [Table Text Block]	Years ending December 31: (In Thousands) 2023 $ 199,186 2024 40,238 2025 4,134 2026 4,403 2027 3,693 Thereafter 4 Total $ 251,658
Schedule of Interest Expense on Deposits [Table Text Block]	Years Ended December 31, 2022 2021 (In Thousands) Checking $ 173 $ 47 Savings 99 78 Money market 1,711 545 Time certificates of deposits 1,141 804 Total $ 3,124 $ 1,474

Note 9 - Advances From the Fe_2

Note 9 - Advances From the Federal Home Loan Bank and Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Advances from Federal Home Loan Bank and Other Borrowings Maturities [Table Text Block]	Years ending December 31: (In Thousands) 2023 $ 69,394 2024 - 2025 - 2026 - 2027 - Thereafter - Total $ 69,394

Note 10 - Other Long-term Debt

Note 10 - Other Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2022 2021 Unamortized Unamortized Debt Debt Principal Issuance Principal Issuance Amount Costs Amount Costs (In Thousands) Senior notes fixed at 5.75% 2022 $ - $ - $ 10,000 $ (4 ) Subordinated debentures fixed at 5.50 2030 15,000 (249 ) 15,000 (282 ) Subordinated debentures fixed at 3.50 2032 40,000 (1,062 ) - - Subordinated debentures variable at 3-Month Libor plus 1.42 2035 5,155 - 5,155 - Total other long-term debt $ 60,155 $ (1,311 ) $ 30,155 $ (286 )

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]	December 31, 2022 2021 (In Thousands) Commitments to extend credit $ 367,494 $ 252,485 Letters of credit 10,563 4,129

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years Ended December 31, 2022 2021 (In Thousands) Current U.S. federal $ 535 $ 2,717 Montana 543 1,112 Total current income tax provision 1,078 3,829 Deferred U.S. federal 1,650 825 Montana 419 209 Total deferred income tax provision 2,069 1,034 Total income tax provision $ 3,147 $ 4,863
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2022 2021 (In Thousands) Deferred tax assets: Loans receivable $ 3,687 $ 3,292 Deferred loan fees 460 454 Lease liability 523 604 Deferred compensation 1,817 1,495 Employee benefits 533 435 Unrealized losses on securities available-for-sale 9,423 - Acquisition costs 167 202 Acquisition fair value adjustments 3,513 345 Other 257 903 Total deferred tax assets 20,380 7,730 Deferred tax liabilities: Premises and equipment 757 891 Right-of-use asset 779 905 FHLB stock 130 25 Mortgage servicing rights 4,059 3,606 Unrealized gains on securities available-for-sale - 1,247 Goodwill 1,242 1,119 Intangibles 1,964 464 Other 641 121 Total deferred tax liabilities 9,572 8,378 Net deferred tax asset (liability) $ 10,808 $ (648 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Years Ended December 31, 2022 2021 % of % of Pretax Pretax Amount Income Amount Income (Dollars in Thousands) Federal income taxes at the statutory rate $ 2,908 21.00% $ 4,049 21.00% State income taxes 738 5.33 1,047 5.43 Tax-exempt interest income (605 ) -4.37 (292 ) -1.51 Transaction costs 241 1.74 160 0.83 Income from bank-owned life insurance (217 ) -1.57 (151 ) -0.78 Other, net 82 0.60 50 0.25 Actual tax expense and effective tax rate $ 3,147 22.73% $ 4,863 25.22%

Note 13 - Accumulated Other C_2

Note 13 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Unrealized Gains (Losses) on Securities Available for Sale (In Thousands) Balance, January 1, 2022 $ 3,493 Other comprehensive loss, before reclassifications and income taxes (40,526 ) Amounts reclassified from accumulated other comprehensive loss, before income taxes 6 Income tax benefit 10,670 Total other comprehensive loss (29,850 ) Balance, December 31, 2022 $ (26,357 ) Balance, January 1, 2021 $ 5,851 Other comprehensive loss, before reclassifications and income taxes (3,178 ) Amounts reclassified from accumulated other comprehensive income, before income taxes (23 ) Income tax benefit 843 Total other comprehensive loss (2,358 ) Balance, December 31, 2021 $ 3,493

Note 14 - Earnings Per Common_2

Note 14 - Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2022 2021 (Dollars in Thousands, Except for Per Share Data) Basic weighted average shares outstanding 7,376,275 6,653,935 Dilutive effect of stock compensation 9,978 1,800 Diluted weighted average shares outstanding 7,386,253 6,655,735 Net income available to common shareholders $ 10,701 $ 14,419 Basic earnings per common share $ 1.45 $ 2.17 Diluted earnings per common share $ 1.45 $ 2.17

Note 15 - Capital Management _2

Note 15 - Capital Management and Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Minimum To Be Well Minimum Required Capitalized Under for Capital Adequacy Prompt Corrective Actual Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) December 31, 2022: Total risk-based capital to risk weighted assets Consolidated $ 219,595 14.10 % $ 163,560 10.50 % N/A N/A Bank 202,905 13.04 163,444 10.50 155,661 10.00 % Tier 1 capital to risk weighted assets Consolidated 150,595 9.67 132,406 8.50 N/A N/A Bank 188,905 12.14 132,312 8.50 124,529 8.00 Common equity Tier 1 capital to risk weighted assets Consolidated 145,594 9.35 109,040 7.00 N/A N/A Bank 188,905 12.14 108,962 7.00 101,179 6.50 Tier 1 capital to adjusted total average assets Consolidated 150,595 7.78 77,422 4.00 N/A N/A Bank 188,905 9.82 76,947 4.00 96,184 5.00 Minimum To Be Well Minimum Required Capitalized Under for Capital Adequacy Prompt Corrective Actual Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) December 31, 2021: Total risk-based capital to risk weighted assets Consolidated $ 164,639 15.18 % $ 113,904 10.50 % N/A N/A Bank 165,786 15.32 113,591 10.50 108,182 10.00 % Tier 1 capital to risk weighted assets Consolidated 137,139 12.64 92,208 8.50 N/A N/A Bank 153,286 14.17 91,955 8.50 86,546 8.00 Common equity Tier 1 capital to risk weighted assets Consolidated 132,139 12.18 75,936 7.00 N/A N/A Bank 153,286 14.17 75,727 7.00 70,318 6.50 Tier 1 capital to adjusted total average assets Consolidated 137,139 9.75 56,290 4.00 N/A N/A Bank 153,286 10.96 55,929 4.00 69,911 5.00

Note 16 - Benefit Plans (Tables

Note 16 - Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Employee Stock Ownership Plan (ESOP) Disclosures [Table Text Block]	December 31, 2022 2021 Allocated shares 235,340 225,947 Unallocated shares 215,912 239,902 Total ESOP shares 451,252 465,849 Fair value of unallocated shares (in thousands) $ 3,489 $ 5,513
Share-Based Payment Arrangement, Activity [Table Text Block]	Number of Shares Unvested awards as of January 1, 2021 58,337 Awards granted 43,515 Awards vested (16,084 ) Awards forfeited (3,816 ) Unvested awards as of December 31, 2021 81,952 Awards granted 13,450 Awards vested (23,983 ) Awards forfeited (1,058 ) Unvested awards as of December 31, 2022 70,361 Number of Shares Unvested awards as of January 1, 2021 2,024 Awards granted 1,768 Awards vested (2,024 ) Awards forfeited - Unvested awards as of December 31, 2021 1,768 Awards granted 8,520 Awards vested (1,768 ) Awards forfeited - Unvested awards as of December 31, 2022 8,520

Note 17 - Derivatives and Hed_2

Note 17 - Derivatives and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Derivative Instruments [Table Text Block]	December 31, 2022 December 31, 2021 Notional Fair Value Notional Fair Value Amount Asset Liability Amount Asset Liability (In Thousands) Interest rate lock commitments $ 18,603 $ - $ 81 $ 84,674 $ 1,218 $ - Forward TBA mortgage-backed securities 13,000 11 - 51,000 - 94

Note 18 - Fair Value of Finan_2

Note 18 - Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	December 31, 2022 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Financial assets: Available-for-sale securities U.S. government and agency obligations $ - $ 2,390 $ - $ 2,390 U.S. treasury obligations 51,951 - - 51,951 Municipal obligations - 172,849 - 172,849 Corporate obligations - 6,990 - 6,990 Mortgage-backed securities - 29,653 - 29,653 Collateralized mortgage obligations - 82,131 - 82,131 Asset-backed securities - 3,531 - 3,531 Loans held-for-sale - 8,250 - 8,250 Forward TBA mortgage-backed securities - 11 - 11 Financial liabilities: Interest rate lock commitments - - 81 81 December 31, 2021 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Financial assets: Available-for-sale securities U.S. government obligations $ - $ 1,633 $ - $ 1,633 U.S. treasury obligations 53,183 - - 53,183 Municipal obligations - 123,667 - 123,667 Corporate obligations - 9,336 - 9,336 Mortgage-backed securities - 14,636 - 14,636 Collateralized mortgage obligations - 63,067 - 63,067 Asset-backed securities - 5,740 - 5,740 Loans held-for-sale - 25,819 - 25,819 Interest rate lock commitments - - 1,218 1,218 Financial liabilities: Forward TBA mortgage-backed securities - 94 - 94
Fair Value Measurements, Nonrecurring [Table Text Block]	December 31, 2022 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Impaired loans $ - $ - $ 281 $ 281 Real estate and other repossessed assets - - - - Mortgage servicing rights - - 1,346 1,346 December 31, 2021 Level 1 Level 2 Level 3 Total Fair Inputs Inputs Inputs Value (In Thousands) Impaired loans $ - $ - $ 376 $ 376 Real estate and other repossessed assets - - 4 4 Mortgage servicing rights - - 14,686 14,686
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	December 31, 2022 December 31, 2021 Interest Rate Lock Commitments (In Thousands) Balance, January 1, 2022 $ 1,218 $ 6,017 Purchases and issuances 227 12,408 Sales and settlements (1,526 ) (17,207 ) Balance, December 31, 2022 $ (81 ) $ 1,218 Unrealized losses relating to items held at end of period $ (1,299 ) $ (4,799 )
Fair Value, by Balance Sheet Grouping [Table Text Block]	December 31, 2022 Level 1 Level 2 Level 3 Total Carrying Inputs Inputs Inputs Fair Value Amount (In Thousands) Financial assets: Cash and cash equivalents $ 21,811 $ - $ - $ 21,811 $ 21,811 FHLB stock - 5,089 - 5,089 5,089 FRB stock - 4,131 - 4,131 4,131 Loans receivable, gross - - 1,322,814 1,322,814 1,353,678 Accrued interest and dividends receivable 11,284 - - 11,284 11,284 Mortgage servicing rights - - 19,288 19,288 Financial liabilities: Non-maturing interest-bearing deposits - 914,659 - 914,659 914,659 Noninterest-bearing deposits 468,955 - - 468,955 468,955 Time certificates of deposit - - 246,348 246,348 251,658 Accrued expenses and other liabilities 26,377 - - 26,377 26,377 FHLB advances and other borrowings - - 69,373 69,373 69,394 Other long-term debt - - 56,721 56,721 60,155 December 31, 2021 Level 1 Level 2 Level 3 Total Carrying Inputs Inputs Inputs Fair Value Amount (In Thousands) Financial assets: Cash and cash equivalents $ 61,434 $ - $ - $ 61,434 $ 61,434 FHLB stock - 1,702 - 1,702 1,702 FRB stock - 2,974 - 2,974 2,974 Loans receivable, gross - - 939,204 939,204 933,139 Accrued interest and dividends receivable 5,751 - - 5,751 5,751 Mortgage servicing rights - - 14,686 14,686 13,693 Financial liabilities: Non-maturing interest-bearing deposits - 703,948 - 703,948 703,948 Noninterest-bearing deposits 368,846 - - 368,846 368,846 Time certificates of deposit - - 149,605 149,605 149,755 Accrued expenses and other liabilities 21,037 - - 21,037 21,037 FHLB advances and other borrowings - - 5,003 5,003 5,000 Other long-term debt - - 29,299 29,299 30,155
Impaired Loans and Real Estate and Other Repossessed Assets [Member]
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Principal Significant Range of Valuation Unobservable Significant Input Instrument Technique Inputs Values Impaired loans Fair value of underlying collateral Discount applied to the obtained appraisal 10 - 30% Real estate and other repossessed assets Fair value of collateral Discount applied to the obtained appraisal 10 - 30% Mortgage servicing rights Discounted cash flows Discount rate 10 - 15% Prepayment speeds 110-265% Interest rate lock commitments Internal pricing model Pull-through expectations 80 - 95%

Note 19 - Condensed Parent Co_2

Note 19 - Condensed Parent Company Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Condensed Balance Sheet [Table Text Block]	December 31, 2022 2021 (In Thousands) Assets: Cash and cash equivalents $ 5,038 $ 980 Securities available-for-sale 5,851 4,078 Investment in Eagle Bancorp Statutory Trust I 155 155 Investment in Subsidiaries 201,734 177,892 Other assets 5,526 4,203 Total assets $ 218,304 $ 187,308 Liabilities and Shareholders' Equity: Accounts payable and accrued expenses $ 1,044 $ 710 Other long-term debt 58,844 29,869 Shareholders' equity 158,416 156,729 Total liabilities and shareholders' equity $ 218,304 $ 187,308
Condensed Income Statement [Table Text Block]	Years Ended December 31, 2022 2021 (In Thousands) Interest income $ 137 $ 118 Interest expense (2,598 ) (1,560 ) Noninterest income - 7 Noninterest expense (3,015 ) (1,514 ) Loss before income taxes (5,476 ) (2,949 ) Income tax benefit (1,139 ) (579 ) Loss before equity in undistributed earnings of Subsidiaries (4,337 ) (2,370 ) Equity in undistributed earnings of Subsidiaries 15,038 16,789 Net income $ 10,701 $ 14,419
Condensed Cash Flow Statement [Table Text Block]	Years Ended December 31, 2022 2021 (In Thousands) Cash Flows from Operating Activities: Net income $ 10,701 $ 14,419 Adjustments to reconcile net income to net cash used in operating activities: Equity in undistributed earnings of Subsidiaries (15,038 ) (16,789 ) Other adjustments, net (997 ) (706 ) Net cash used in operating activities (5,334 ) (3,076 ) Cash Flows from Investing Activities: Cash contributions from Opportunity Bank of Montana - 5,800 Cash paid for acquisitions, net of cash received (10,227 ) - Activity in available-for-sale securities: Sales - 387 Maturities, principal payments and calls 18,118 557 Purchases (20,158 ) - Net cash (used in) provided by investing activities (12,267 ) 6,744 Cash Flows from Financing Activities: Proceeds from issuance of subordinated debentures 40,000 - Repayment of subordinated debentures (10,000 ) - Payments for debt issuance costs (918 ) - ESOP payments and dividends 585 425 Payments to purchase treasury stock (4,430 ) (6,279 ) Treasury shares reissued for compensation 484 409 Dividends paid (4,062 ) (3,018 ) Net cash provided by (used in) financing activities 21,659 (8,463 ) Net Increase (Decrease) in Cash and Cash Equivalents 4,058 (4,795 ) Cash and Cash Equivalents, beginning of period 980 5,775 Cash and Cash Equivalents, end of period $ 5,038 $ 980

Note 1 - Organization and Sum_2

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual) - USD ($)		3 Months Ended		12 Months Ended
	Apr. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Investment in Federal Home Loan Bank Stock, Par Value Per Share (in dollars per share)				$ 100
Investment in Federal Reserve Bank Stock, Par Value Per Share (in dollars per share)				100
Investment in Federal Reserve Bank Stock, Purchase Price Per Share (in dollars per share)				$ 50
Percentage of Dividend Rate				6%
Repossessed Assets, Total				$ 0	$ 4,000
Unrecognized Tax Benefits, Ending Balance				0	0
Advertising Expense				1,419,000	1,276,000
Goodwill, Impairment Loss			$ 0
Goodwill, Ending Balance				$ 34,740,000	20,798,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)				10 years
First Community Bancorp [Member]
Goodwill, Acquired During Period		$ 13,942,000
Goodwill, Ending Balance	$ 13,942,000
First Community Bancorp [Member] | Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)				5 years
Deposit Account [Member]
Revenue from Contract with Customer, Including Assessed Tax				$ 1,668,000	1,213,000
Debit Card [Member]
Revenue from Contract with Customer, Including Assessed Tax				2,375,000	1,982,000
Commodity Sales [Member]
Revenue from Contract with Customer, Including Assessed Tax				4,279,000	1,586,000
Cost of Revenue, Total				4,279,000	1,586,000
Gross Profit, Total				$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)				3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)				40 years
Residential Portfolio Segment [Member]
Loan to Appraised Value Percentage				80%
Home Equity Portfolio Segment [Member]
Loan to Appraised Value Percentage				85%
Federal Home Loan Bank Advances [Member]
Shares, Outstanding, Ending Balance (in shares)				50,888	17,019
Federal Reserve Bank Advances [Member]
Shares, Outstanding, Ending Balance (in shares)				82,618	59,472
Opportunity Bank of Montana [Member]
Noncontrolling Interest, Ownership Percentage by Parent				100%
Eagle Bancorp Statutory Trust I [Member]
Noncontrolling Interest, Ownership Percentage by Parent				100%

Note 2 - Mergers and Acquisit_3

Note 2 - Mergers and Acquisitions (Details Textual) - USD ($)		8 Months Ended	12 Months Ended
	Apr. 30, 2022	Dec. 31, 2022	Dec. 31, 2022	Dec. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net, Ending Balance		$ 7,459,000	$ 7,459,000		$ 1,780,000
Business Combination, Acquisition Related Costs			$ 2,296,000		$ 761,000
Effective Income Tax Rate Reconciliation, Percent, Total			22.73%		25.22%
Core Deposits [Member]
Finite-Lived Intangible Assets, Net, Ending Balance		7,459,000	$ 7,459,000		$ 1,780,000
Finite-Lived Intangible Asset, Useful Life (Year)			10 years
First Community Bancorp [Member]
Business Combination, Consideration Transferred, Total	$ 38,577,000
Payments to Acquire Businesses, Gross	10,226,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	28,351,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Investments	(4,559,000)
Business Combination, Acquired Loans Discount	5,416,000	4,119,000	$ 4,119,000
Business Combination, Accretion of Loan Discount		$ 1,297,000
Business Combination, Acquisition Related Costs			$ 2,296,000
Effective Income Tax Rate Reconciliation, Percent, Total				25%
First Community Bancorp [Member] | Core Deposits [Member]
Finite-Lived Intangible Assets, Net, Ending Balance	$ 7,004,000
Finite-Lived Intangible Asset, Useful Life (Year)	10 years

Note 2 - Mergers and Acquisit_4

Note 2 - Mergers and Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($)	Apr. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Total liabilities assumed		$ 345,727,000	$ 0
Goodwill resulting from acquisition		$ 34,740,000	$ 20,798,000
First Community Bancorp [Member]
Cash and cash equivalents	$ 23,623,000
Securities available-for-sale	126,123,000
Loans receivable	190,894,000
Premises and equipment	6,393,000
Cash surrender value of life insurance	8,638,000
Core deposit intangible	7,004,000
Other assets	7,687,000
Total assets acquired	370,362,000
Deposits	321,107,000
Accrued expenses and other liabilities	1,767,000
Other borrowings	22,853,000
Total liabilities assumed	345,727,000
Net assets acquired	24,635,000
Cash	10,226,000
Common stock issued (1,396,596 shares)	28,351,000
Total consideration paid	38,577,000
Goodwill resulting from acquisition	$ 13,942,000

Note 2 - Mergers and Acquisit_5

Note 2 - Mergers and Acquisitions - Assets Acquired and Liabilities Assumed (Details) (Parentheticals)	Apr. 30, 2022 shares
First Community Bancorp [Member]
Common stock issued, shares (in shares)	1,396,596

Note 2 - Mergers and Acquisit_6

Note 2 - Mergers and Acquisitions - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Net interest income after loan loss provision		$ 61,311	$ 45,679
Noninterest income		26,220	46,183
Noninterest expense		73,683	72,580
INCOME BEFORE PROVISION FOR INCOME TAXES		13,848	19,282
Income tax provision		3,147	4,863
NET INCOME		$ 10,701	$ 14,419
BASIC EARNINGS PER COMMON SHARE (in dollars per share)		$ 1.45	$ 2.17
DILUTED EARNINGS PER COMMON SHARE (in dollars per share)		$ 1.45	$ 2.17
Basic weighted average shares outstanding (in shares)		7,376,275	6,653,935
Weighted average shares outstanding, diluted (in shares)		7,386,253	6,655,735
First Community Bancorp [Member] | Pro Forma [Member]
Net interest income after loan loss provision	[1]		$ 59,016
Noninterest income	[1]		54,142
Noninterest expense	[1]		87,381
INCOME BEFORE PROVISION FOR INCOME TAXES			25,777
Income tax provision	[1]		6,444
NET INCOME	[1]		$ 19,333
BASIC EARNINGS PER COMMON SHARE (in dollars per share)	[1]		$ 2.91
DILUTED EARNINGS PER COMMON SHARE (in dollars per share)			$ 2.90
Basic weighted average shares outstanding (in shares)			6,653,935
Weighted average shares outstanding, diluted (in shares)			6,655,735
[1]Significant assumptions utilized include the acquisition cost noted above and a 25.00% effective tax rate.

Note 3 - Investment Securitie_2

Note 3 - Investment Securities (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Other-than-temporary Impairment Loss, Debt Securities, Available-for-sale, Total	$ 0	$ 0
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions	388	43
Asset Pledged as Collateral without Right [Member]
Debt Securities, Total	$ 58,942,000	$ 22,245,000

Note 3 - Investment Securitie_3

Note 3 - Investment Securities - Summary of Investment Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Securities available-for-sale, amortized cost	$ 385,275	$ 266,522
Securities available-for-sale, gross unrealized gains	80	5,945
Securities available-for-sale, gross unrealized losses	(35,860)	(1,205)
Securities available-for-sale	349,495	271,262
US Government Agencies Debt Securities [Member]
Securities available-for-sale, amortized cost	2,575	1,618
Securities available-for-sale, gross unrealized gains	2	15
Securities available-for-sale, gross unrealized losses	(187)	0
Securities available-for-sale	2,390	1,633
US Treasury and Government [Member]
Securities available-for-sale, amortized cost	58,715	52,707
Securities available-for-sale, gross unrealized gains	0	580
Securities available-for-sale, gross unrealized losses	(6,764)	(104)
Securities available-for-sale	51,951	53,183
US States and Political Subdivisions Debt Securities [Member]
Securities available-for-sale, amortized cost	190,811	119,381
Securities available-for-sale, gross unrealized gains	77	4,616
Securities available-for-sale, gross unrealized losses	(18,039)	(330)
Securities available-for-sale	172,849	123,667
Corporate Debt Securities [Member]
Securities available-for-sale, amortized cost	7,240	9,251
Securities available-for-sale, gross unrealized gains	1	103
Securities available-for-sale, gross unrealized losses	(251)	(18)
Securities available-for-sale	6,990	9,336
Collateralized Mortgage-Backed Securities [Member]
Securities available-for-sale, amortized cost	31,553	14,662
Securities available-for-sale, gross unrealized gains	0	92
Securities available-for-sale, gross unrealized losses	(1,900)	(118)
Securities available-for-sale	29,653	14,636
Collateralized Mortgage Obligations [Member]
Securities available-for-sale, amortized cost	90,812	63,286
Securities available-for-sale, gross unrealized gains	0	416
Securities available-for-sale, gross unrealized losses	(8,681)	(635)
Securities available-for-sale	82,131	63,067
Asset-Backed Securities [Member]
Securities available-for-sale, amortized cost	3,569	5,617
Securities available-for-sale, gross unrealized gains	0	123
Securities available-for-sale, gross unrealized losses	(38)	0
Securities available-for-sale	$ 3,531	$ 5,740

Note 3 - Investment Securitie_4

Note 3 - Investment Securities - Proceeds From Sale of Available-for-sale Securities and the Associated Gross Realized Gains and Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Proceeds from sale of available-for-sale securities	$ 43,794	$ 4,921
Gross realized gain on sale of available-for-sale securities	0	23
Gross realized loss on sale of available-for-sale securities	(6)	0
Net realized gain on sale of available-for-sale securities	$ (6)	$ 23

Note 3 - Investment Securitie_5

Note 3 - Investment Securities - Amortized Cost and Fair Value of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available for sale securities, due in one year or less, amortized cost	$ 14,253
Available for sale securities, due in one year or less, fair value	14,197
Available for sale securities, due from one to five years, amortized cost	18,962
Available for sale securities, due from one to five years, fair value	18,545
Available for sale securities, due from five to ten years, amortized cost	92,716
Available for sale securities, due from five to ten years, fair value	81,316
Available for sale securities, due after ten years, amortized cost	136,979
Available for sale securities, due after ten years, fair value	123,653
Total available for sale securities debt maturities, amortized cost	262,910
Total available for sale securities, debt maturities, fair value	237,711
Securities available-for-sale, amortized cost	385,275	$ 266,522
Securities available-for-sale	349,495	271,262
Collateralized Mortgage-Backed Securities [Member]
Available for sale securities, without single maturity, amortized cost	31,553
Available for sale securities, without single maturity, fair value	29,653
Securities available-for-sale, amortized cost	31,553	14,662
Securities available-for-sale	29,653	14,636
Collateralized Mortgage Obligations [Member]
Available for sale securities, without single maturity, amortized cost	90,812
Available for sale securities, without single maturity, fair value	82,131
Securities available-for-sale, amortized cost	90,812	63,286
Securities available-for-sale	$ 82,131	$ 63,067

Note 3 - Investment Securitie_6

Note 3 - Investment Securities - Investment Securities in a Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	$ 216,613	$ 90,258
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(13,095)	(1,193)
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	119,513	1,296
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	(22,765)	(12)
US Government Agencies Debt Securities [Member]
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	1,773	0
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(187)	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	0	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	0	0
US Treasury and Government [Member]
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	10,969	19,301
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(196)	(104)
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	40,982	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	(6,568)	0
US States and Political Subdivisions Debt Securities [Member]
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	128,036	17,973
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(8,781)	(330)
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	33,092	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	(9,258)	0
Corporate Debt Securities [Member]
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	4,994	2,982
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(246)	(18)
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	995	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	(5)	0
Mortgage-backed Securities and Collateralized Mortgage Obligations [Member]
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	67,310	50,002
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(3,647)	(741)
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	44,444	1,296
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	(6,934)	(12)
Asset-Backed Securities [Member]
Available for sale debt securities, continuous unrealized loss position less than 12 months, fair value	3,531	0
Available for sale debt securities, continuous unrealized loss position less than 12 months, gross unrealized losses	(38)	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, fair value	0	0
Available for sale debt securities, continuous unrealized loss position for 12 months or longer, gross unrealized losses	$ 0	$ 0

Note 4 - Loans (Details Textual

Note 4 - Loans (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Loans and Leases Receivable, Gross	$ 1,355,423,000	$ 934,864,000
Interest Received on Past Due Loans, Applied to Principal	415,000	405,000
Financing Receivable, Troubled Debt Restructuring	$ 4,502,000	$ 2,224,000
Financing Receivable, Modifications, Number of Contracts	8	4
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	$ 0
Commercial Real Estate Portfolio Segment [Member]
Loans and Leases Receivable, Gross	$ 826,549,000	$ 569,976,000
Financing Receivable, Modifications, Number of Contracts	4
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	$ 0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans and Leases Receivable, Gross	539,070,000	410,568,000
Financing Receivable, Troubled Debt Restructuring, Premodification	471,000	115,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down		0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan 2 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification	1,552,000
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan 3 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification	812,000
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan 4 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 429,000
Commercial Real Estate Portfolio Segment [Member] | Agricultural Loan [Member]
Financing Receivable, Modifications, Number of Contracts	2
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	$ 0
Commercial Real Estate Portfolio Segment [Member] | Agricultural Loan 1 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification	145,000
Commercial Real Estate Portfolio Segment [Member] | Agricultural Loan 2 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification	331,000
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan 1 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification		180,000
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan 2 [Member]
Financing Receivable, Troubled Debt Restructuring	366,000	391,000
Financing Receivable, Troubled Debt Restructuring, Premodification		391,000
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan 3 [Member]
Financing Receivable, Troubled Debt Restructuring	65,000	70,000
Financing Receivable, Troubled Debt Restructuring, Premodification		70,000
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans and Leases Receivable, Gross	136,334,000	67,005,000
Financing Receivable, Troubled Debt Restructuring	$ 180,000	180,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	2
Commercial Portfolio Segment [Member]
Loans and Leases Receivable, Gross	$ 231,291,000	147,870,000
Financing Receivable, Modifications, Number of Contracts	2
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down	$ 0
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans and Leases Receivable, Gross	127,255,000	101,535,000
Financing Receivable, Troubled Debt Restructuring, Premodification	6,000
Commercial Portfolio Segment [Member] | Commercial Loan 2 [Member]
Financing Receivable, Troubled Debt Restructuring, Premodification	134,000
Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans and Leases Receivable, Gross	104,036,000	46,335,000
US Government Agency Insured Loans [Member]
Loans and Leases Receivable, Gross	$ 24,605,000	$ 25,730,000

Note 4 - Loans - Summary of Loa

Note 4 - Loans - Summary of Loans Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans receivable	$ 1,355,423	$ 934,864
Deferred loan fees, net	(1,745)	(1,725)
Allowance for loan losses	(14,000)	(12,500)	$ (11,600)
Total loans, net	1,339,678	920,639
Residential Portfolio Segment [Member]
Loans receivable	195,703	146,815
Allowance for loan losses	(1,472)	(1,596)	(1,506)
Commercial Real Estate Portfolio Segment [Member]
Loans receivable	826,549	569,976
Allowance for loan losses	(9,037)	(7,470)	(6,951)
Home Equity Portfolio Segment [Member]
Loans receivable	74,271	51,748
Allowance for loan losses	(509)	(533)	(515)
Consumer Portfolio Segment [Member]
Loans receivable	27,609	18,455
Allowance for loan losses	(342)	(365)	(364)
Commercial Portfolio Segment [Member]
Loans receivable	231,291	147,870
Allowance for loan losses	$ (2,640)	$ (2,536)	$ (2,264)

Note 4 - Loans - Allowance for

Note 4 - Loans - Allowance for Loan Losses Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Allowance for loan losses, beginning balance	$ 12,500	$ 11,600
Charge-offs	(561)	(57)
Recoveries	60	96
Provision	2,001	861
Allowance for loan losses, ending balance	14,000	12,500
Allowance for loan losses, ending balance, allocated to loans individually evaluated for impairment	150	600
Allowance for loan losses, ending balance, allocated to loans collectively evaluated for impairment	13,850	11,900
Loans receivable	1,355,423	934,864
Loans receivable, ending balance, loans individually evaluated for impairment	6,702	7,059
Loans receivable, ending balance, loans collectively evaluated for impairment	1,348,721	927,805
Residential Portfolio Segment [Member]
Allowance for loan losses, beginning balance	1,596	1,506
Charge-offs	(199)	0
Recoveries	4	0
Provision	71	90
Allowance for loan losses, ending balance	1,472	1,596
Allowance for loan losses, ending balance, allocated to loans individually evaluated for impairment	0	199
Allowance for loan losses, ending balance, allocated to loans collectively evaluated for impairment	1,472	1,397
Loans receivable	195,703	146,815
Loans receivable, ending balance, loans individually evaluated for impairment	483	953
Loans receivable, ending balance, loans collectively evaluated for impairment	195,220	145,862
Commercial Real Estate Portfolio Segment [Member]
Allowance for loan losses, beginning balance	7,470	6,951
Charge-offs	0	(35)
Recoveries	30	21
Provision	1,537	533
Allowance for loan losses, ending balance	9,037	7,470
Allowance for loan losses, ending balance, allocated to loans individually evaluated for impairment	0	0
Allowance for loan losses, ending balance, allocated to loans collectively evaluated for impairment	9,037	7,470
Loans receivable	826,549	569,976
Loans receivable, ending balance, loans individually evaluated for impairment	4,368	3,654
Loans receivable, ending balance, loans collectively evaluated for impairment	822,181	566,322
Home Equity Portfolio Segment [Member]
Allowance for loan losses, beginning balance	533	515
Charge-offs	(32)	0
Recoveries	0	0
Provision	8	18
Allowance for loan losses, ending balance	509	533
Allowance for loan losses, ending balance, allocated to loans individually evaluated for impairment	0	0
Allowance for loan losses, ending balance, allocated to loans collectively evaluated for impairment	509	533
Loans receivable	74,271	51,748
Loans receivable, ending balance, loans individually evaluated for impairment	107	115
Loans receivable, ending balance, loans collectively evaluated for impairment	74,164	51,633
Consumer Portfolio Segment [Member]
Allowance for loan losses, beginning balance	365	364
Charge-offs	(31)	(16)
Recoveries	4	8
Provision	4	9
Allowance for loan losses, ending balance	342	365
Allowance for loan losses, ending balance, allocated to loans individually evaluated for impairment	0	0
Allowance for loan losses, ending balance, allocated to loans collectively evaluated for impairment	342	365
Loans receivable	27,609	18,455
Loans receivable, ending balance, loans individually evaluated for impairment	25	62
Loans receivable, ending balance, loans collectively evaluated for impairment	27,584	18,393
Commercial Portfolio Segment [Member]
Allowance for loan losses, beginning balance	2,536	2,264
Charge-offs	(299)	(6)
Recoveries	22	67
Provision	381	211
Allowance for loan losses, ending balance	2,640	2,536
Allowance for loan losses, ending balance, allocated to loans individually evaluated for impairment	150	401
Allowance for loan losses, ending balance, allocated to loans collectively evaluated for impairment	2,490	2,135
Loans receivable	231,291	147,870
Loans receivable, ending balance, loans individually evaluated for impairment	1,719	2,275
Loans receivable, ending balance, loans collectively evaluated for impairment	$ 229,572	$ 145,595

Note 4 - Loans - Internal Class

Note 4 - Loans - Internal Classification of the Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans receivable	$ 1,355,423	$ 934,864
Residential Portfolio Segment [Member]
Loans receivable	195,703	146,815
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	135,947	101,180
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	59,756	45,635
Commercial Real Estate Portfolio Segment [Member]
Loans receivable	826,549	569,976
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	539,070	410,568
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	151,145	92,403
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	136,334	67,005
Home Equity Portfolio Segment [Member]
Loans receivable	74,271	51,748
Consumer Portfolio Segment [Member]
Loans receivable	27,609	18,455
Commercial Portfolio Segment [Member]
Loans receivable	231,291	147,870
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	127,255	101,535
Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	104,036	46,335
Pass [Member]
Loans receivable	1,325,270	925,751
Pass [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	135,079	100,680
Pass [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	59,756	45,298
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	520,505	406,896
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	150,101	92,403
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	131,646	65,037
Pass [Member] | Home Equity Portfolio Segment [Member]
Loans receivable	74,147	51,614
Pass [Member] | Consumer Portfolio Segment [Member]
Loans receivable	27,560	18,392
Pass [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	125,035	100,881
Pass [Member] | Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	101,441	44,550
Special Mention [Member]
Loans receivable	22,421	2,166
Special Mention [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	515	0
Special Mention [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	0	0
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	16,833	1,527
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	1,044	0
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	2,232	177
Special Mention [Member] | Home Equity Portfolio Segment [Member]
Loans receivable	0	0
Special Mention [Member] | Consumer Portfolio Segment [Member]
Loans receivable	10	0
Special Mention [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	1,476	130
Special Mention [Member] | Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	311	332
Substandard [Member]
Loans receivable	7,622	6,692
Substandard [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	353	301
Substandard [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	0	337
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	1,732	2,145
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	0	0
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	2,456	1,744
Substandard [Member] | Home Equity Portfolio Segment [Member]
Loans receivable	124	134
Substandard [Member] | Consumer Portfolio Segment [Member]
Loans receivable	39	63
Substandard [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	736	524
Substandard [Member] | Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	2,182	1,444
Doubtful [Member]
Loans receivable	110	255
Doubtful [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	0	199
Doubtful [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	0	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	0	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	0	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	0	47
Doubtful [Member] | Home Equity Portfolio Segment [Member]
Loans receivable	0	0
Doubtful [Member] | Consumer Portfolio Segment [Member]
Loans receivable	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	8	0
Doubtful [Member] | Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	102	9
Unlikely to be Collected Financing Receivable [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Home Equity Portfolio Segment [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Consumer Portfolio Segment [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	0	0
Unlikely to be Collected Financing Receivable [Member] | Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	$ 0	$ 0

Note 4 - Loans - Delinquencies

Note 4 - Loans - Delinquencies Within the Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans receivable	$ 1,355,423	$ 934,864
Non-accrual Loans	3,298	5,491
Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	5,614	931
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	1,076	0
Financial Asset, Past Due [Member]
Loans receivable	6,690	931
Financial Asset, Not Past Due [Member]
Loans receivable	1,345,435	928,442
Residential Portfolio Segment [Member]
Loans receivable	195,703	146,815
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Loans receivable	135,947	101,180
Non-accrual Loans	483	616
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	1,798	21
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	330	0
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member] | Financial Asset, Past Due [Member]
Loans receivable	2,128	21
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	133,336	100,543
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Loans receivable	59,756	45,635
Non-accrual Loans	0	337
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	500	0
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member] | Financial Asset, Past Due [Member]
Loans receivable	500	0
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	59,256	45,298
Commercial Real Estate Portfolio Segment [Member]
Loans receivable	826,549	569,976
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Loans receivable	539,070	410,568
Non-accrual Loans	350	497
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	780	788
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, Past Due [Member]
Loans receivable	780	788
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	537,940	409,283
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans receivable	151,145	92,403
Non-accrual Loans	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Past Due [Member]
Loans receivable	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	151,145	92,403
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Loans receivable	136,334	67,005
Non-accrual Loans	754	1,630
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	1,620	61
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member] | Financial Asset, Past Due [Member]
Loans receivable	1,620	61
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	133,960	65,314
Home Equity Portfolio Segment [Member]
Loans receivable	74,271	51,748
Non-accrual Loans	107	115
Home Equity Portfolio Segment [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	226	0
Home Equity Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Home Equity Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans receivable	226	0
Home Equity Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	73,938	51,633
Consumer Portfolio Segment [Member]
Loans receivable	27,609	18,455
Non-accrual Loans	25	62
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	93	55
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans receivable	93	55
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	27,491	18,338
Commercial Portfolio Segment [Member]
Loans receivable	231,291	147,870
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Loans receivable	127,255	101,535
Non-accrual Loans	44	516
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	597	6
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	746	0
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Past Due [Member]
Loans receivable	1,343	6
Commercial Portfolio Segment [Member] | Commercial Loans [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	125,868	101,013
Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Loans receivable	104,036	46,335
Non-accrual Loans	1,535	1,718
Commercial Portfolio Segment [Member] | Agricultural Loan [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Agricultural Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Agricultural Loan [Member] | Financial Asset, Past Due [Member]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Agricultural Loan [Member] | Financial Asset, Not Past Due [Member]
Loans receivable	$ 102,501	$ 44,617

Note 4 - Loans - Impaired Loans

Note 4 - Loans - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Recorded investment	$ 6,702	$ 7,059
Unpaid principal balance	7,176	7,602
Related allowance	150	600
Average recorded investment	6,881	7,830
Residential Portfolio Segment [Member] | One-to-Four Family Loans [Member]
Recorded investment	483	616
Unpaid principal balance	585	703
Related allowance	0	199
Average recorded investment	550	910
Residential Portfolio Segment [Member] | One-to-Four Family Construction [Member]
Recorded investment	0	337
Unpaid principal balance	0	387
Related allowance	0	0
Average recorded investment	169	337
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Recorded investment	3,614	2,024
Unpaid principal balance	3,697	2,078
Related allowance	0	0
Average recorded investment	2,818	2,143
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment	0	0
Unpaid principal balance	0	0
Related allowance	0	0
Average recorded investment	0	25
Commercial Real Estate Portfolio Segment [Member] | Farmland Loan [Member]
Recorded investment	754	1,630
Unpaid principal balance	866	1,721
Related allowance	0	0
Average recorded investment	1,192	1,937
Home Equity Portfolio Segment [Member]
Recorded investment	107	115
Unpaid principal balance	133	139
Related allowance	0	0
Average recorded investment	111	113
Consumer Portfolio Segment [Member]
Recorded investment	25	62
Unpaid principal balance	30	73
Related allowance	0	0
Average recorded investment	44	107
Commercial Portfolio Segment [Member] | Commercial Loans [Member]
Recorded investment	184	516
Unpaid principal balance	232	639
Related allowance	35	101
Average recorded investment	350	527
Commercial Portfolio Segment [Member] | Agricultural Loan [Member]
Recorded investment	1,535	1,759
Unpaid principal balance	1,633	1,862
Related allowance	115	300
Average recorded investment	$ 1,647	$ 1,731

Note 4 - Loans - Schedule of Re

Note 4 - Loans - Schedule of Related Parties Loans (Details) - Directors, Senior Officers and their Related Parties [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Beginning balance	$ 1,925	$ 2,363
Principal additions	241	1,487
Principal payments	(282)	(1,925)
Ending balance	1,884	1,925
Loans serviced, for the benefit of others, for directors, executive officers and their related parties	1,480	1,583
Interest income from loans owned for directors, executive officers and their related parties	$ 67	$ 20

Note 5 - Mortgage Servicing R_3

Note 5 - Mortgage Servicing Rights (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans Serviced During the Period	$ 2,022,066,000	$ 1,835,561,000
Fees and Commissions, Mortgage Banking and Servicing	4,839,000	4,101,000
Escrow Deposit	11,912,000	11,613,000
Mortgage Servicing Rights Measured at Fair Value	$ 19,288,000	$ 14,686,000

Note 5 - Mortgage Servicing R_4

Note 5 - Mortgage Servicing Rights - Schedule of Activity in Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Mortgage servicing rights, net	$ 15,412	$ 13,693
Mortgage Servicing Rights [Member]
Beginning balance	13,749	10,897
Mortgage servicing rights capitalized	3,781	6,561
Amortization of mortgage servicing rights	(2,118)	(3,709)
Ending balance	15,412	13,749
Beginning balance	(56)	(792)
Recovery (impairment) of mortgage servicing rights	56	736
Ending balance	0	(56)
Mortgage servicing rights, net	$ 15,412	$ 13,693

Note 5 - Mortgage Servicing R_5

Note 5 - Mortgage Servicing Rights - Fair Value of Servicing Rights (Details) - Mortgage Servicing Rights [Member]	Dec. 31, 2022	Dec. 31, 2021
Measurement Input, Discount Rate [Member]
Valuation assumptions	0.12	0.12
Measurement Input, Prepayment Rate [Member] | Minimum [Member]
Valuation assumptions	1.16	1.84
Measurement Input, Prepayment Rate [Member] | Maximum [Member]
Valuation assumptions	2.10	2.65
Measurement Input, Weighted Average Prepayment Rate [Member]
Valuation assumptions	1.31	2.04

Note 6 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total	$ 3,576,000	$ 2,917,000
Lessee, Operating Lease, Renewal Term (Year)	10 years

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment - Schedule of Premises and Equipment (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Premises and equipment, gross		$ 105,451	$ 84,341
Accumulated depreciation		(24,088)	(20,512)
Premises and equipment, net, excluding right-of-use assets		81,363	63,829
Right-of-use assets		2,960	3,437
Premises and equipment, net	[1]	84,323	67,266
Land [Member]
Premises and equipment, gross		13,070	9,656
Building and Building Improvements [Member]
Premises and equipment, gross		66,371	52,469
Furniture and Fixtures [Member]
Premises and equipment, gross		15,575	13,305
Construction in Progress [Member]
Premises and equipment, gross		$ 10,435	$ 8,911
[1]Excluding right of use assets.

Note 6 - Premises and Equipme_5

Note 6 - Premises and Equipment - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Right-of-use assets	$ 2,960	$ 3,437
Weighted average remaining lease term (Year)	5 years 1 month 13 days	6 years 18 days
Weighted average discount rate	2.70%	2.45%
Operating lease cost	$ 734	$ 679
Short-term lease cost	1,767	40
Total lease cost	2,501	719
Premises and Equipment, Net [Member]
Right-of-use assets	2,960	3,437
Accrued Expenses and Other Liabilities [Member]
Lease liabilities	$ 1,984	$ 2,292

Note 6 - Premises and Equipme_6

Note 6 - Premises and Equipment - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 531
2024	368
2025	342
2026	342
2027	298
Thereafter	238
Total lease payments	2,119
Less imputed interest	(135)
Accrued Expenses and Other Liabilities [Member]
Present value of lease liabilities	$ 1,984	$ 2,292

Note 7 - Other Intangible Ass_3

Note 7 - Other Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amortization of Intangible Assets	$ 1,334,000	$ 573,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Amortization of Intangible Assets	$ 1,325,000	$ 563,000

Note 7 - Other Intangible Ass_4

Note 7 - Other Intangible Assets - Components of Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total	$ 7,459	$ 1,780
Core Deposits [Member]
Gross intangible assets	11,840	4,836
Accumulated amortization	(4,381)	(3,056)
Total	$ 7,459	$ 1,780

Note 7 - Other Intangible Ass_5

Note 7 - Other Intangible Assets - Core Deposit Intangible Assets Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total	$ 7,459	$ 1,780
Core Deposits [Member]
2023	1,578
2024	1,382
2025	1,185
2026	989
2027	792
Thereafter	1,533
Total	$ 7,459	$ 1,780

Note 8 - Deposits (Details Text

Note 8 - Deposits (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Time Deposits, Total	$ 251,658,000	$ 149,755,000
Time Deposits, at or Above FDIC Insurance Limit	642,017,000	444,891,000
Deposit Liabilities Reclassified as Loans Receivable	436,000	178,000
Related Party Deposit Liabilities	5,326,000	7,554,000
Certificates of Deposit [Member]
Time Deposits, at or Above FDIC Insurance Limit	65,203,000	24,472,000
Brokered Deposits through CDARS [Member]
Time Deposits, Total	$ 247,000	$ 0

Note 8 - Deposits - Summary of

Note 8 - Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Noninterest checking	$ 468,955	$ 368,846
Noninterest checking, weighted average rate	0%	0%
Interest-bearing checking	$ 252,922	$ 203,410
Interest bearing checking, weighted average rate	0.11%	0.02%
Savings	$ 273,790	$ 223,069
Savings, weighted average rate	0.06%	0.06%
Money market	$ 387,947	$ 277,469
Money market, weighted average rate	1.12%	0.25%
Time Deposits, Total	$ 251,658	$ 149,755
Time certificates of deposits, weighted average rate	1.41%	0.39%
Total deposits	$ 1,635,272	$ 1,222,549
Weighted average rate	0.50%	0.12%

Note 8 - Deposits - Schedule of

Note 8 - Deposits - Schedule of Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 199,186
2024	40,238
2025	4,134
2026	4,403
2027	3,693
Thereafter	4
Total	$ 251,658	$ 149,755

Note 8 - Deposits - Interest Ex

Note 8 - Deposits - Interest Expense on Deposits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Checking	$ 173	$ 47
Savings	99	78
Money market	1,711	545
Time certificates of deposits	1,141	804
Total	$ 3,124	$ 1,474

Note 9 - Advances From the Fe_3

Note 9 - Advances From the Federal Home Loan Bank and Other Borrowings (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal Home Loan Bank Advances Funding Available as Percent of Assets	45%
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	$ 860,071,000
Advance from Federal Home Loan Bank, Total	69,394,000	$ 5,000,000
Contingent Letter of Credit with Federal Home Loan Bank, Amount Available	520,000	520,000
Line of Credit Facility, Maximum Borrowing Capacity	85,000,000
Federal Funds Purchased	0	0
Short-Term Debt, Average Outstanding Amount	14,518,000	9,410,000
Short-Term Debt, Maximum Month-end Outstanding Amount	$ 69,394,000	$ 16,917,000
Total Borrowings Outstanding [Member]
Debt, Weighted Average Interest Rate	4.52%	1.81%
Bell Bank [Member]
Line of Credit, Current		$ 10,000,000
Line of Credit Facility, Maximum Amount Outstanding During Period	$ 0	0
Zions Bank [Member]
Federal Funds Purchased		$ 20,000,000

Note 9 - Advances From the Fe_4

Note 9 - Advances From the Federal Home Loan Bank and Other Borrowings - Schedule of Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 69,394
2024	0
2025	0
2026	0
2027	0
Thereafter	0
Total	$ 69,394	$ 5,000

Note 10 - Other Long-term Deb_2

Note 10 - Other Long-term Debt (Details Textual) - USD ($)	1 Months Ended					12 Months Ended
	Feb. 28, 2022	Jan. 31, 2022	Jun. 30, 2020	Feb. 28, 2017	Dec. 31, 2010	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2005
Debt Instrument, Face Amount						$ 60,155,000	$ 30,155,000
Repayments of Senior Debt, Total	$ 10,000,000
Interest Expense, Long-Term Debt, Total						2,512,000	1,558,000
Amortization of Debt Issuance Costs						$ 134,000	$ 78,000
First Tennessee Bank, N.A. [Member]
Temporary Equity, Liquidation Preference								$ 5,155,000
Trust Preferred Securities, Maximum Dividend Deferring Period (Year)						5 years
Eagle Bancorp Statutory Trust I [Member] | Subordinated Debt [Member]
Debt Instrument, Interest Rate, Stated Percentage								6.02%
London Interbank Offered Rate (LIBOR) [Member] | Eagle Bancorp Statutory Trust I [Member] | Variable Interest Rate Subordinated Debentures Due in 2035 [Member]
Debt Instrument, Basis Spread on Variable Rate					1.42%
Debt Instrument, Interest Rate, Effective Percentage						6.20%	1.63%
3.50% Subordinated Notes Due in 2032 [Member]
Debt Instrument, Face Amount		$ 40,000,000				$ 40,000	$ 0
Debt Instrument, Interest Rate, Stated Percentage		3.50%				3.50%
Debt Instrument, Maturity Year						2032
3.50% Subordinated Notes Due in 2032 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		2.18%
5.50% Subordinated Notes Due in 2030 [Member]
Debt Instrument, Face Amount			$ 15,000,000			$ 15,000,000	$ 15,000,000
Debt Instrument, Interest Rate, Stated Percentage			5.50%			5.50%	5.50%
Debt Instrument, Maturity Year						2030	2030
5.50% Subordinated Notes Due in 2030 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			5.09%
5.75% Senior Unsecured Notes Due February 15, 2022 [Member]
Debt Instrument, Face Amount				$ 10,000,000		$ 0	$ 10,000,000
Debt Instrument, Interest Rate, Stated Percentage				5.75%			5.75%
Debt Instrument, Maturity Year				2022			2022
Eagle Bancorp Statutory Trust I [Member]
Subordinated Debt, Ending Balance								$ 5,155,000

Note 10 - Other Long-term Deb_3

Note 10 - Other Long-term Debt - Summary of Other Long-term Debt (Details) - USD ($)	Dec. 31, 2022	Jan. 31, 2022	Dec. 31, 2021	Jun. 30, 2020	Feb. 28, 2017
Principal amount	$ 60,155,000		$ 30,155,000
Unamortized debt issuance costs	(1,311,000)		(286,000)
5.75% Senior Unsecured Notes Due February 15, 2022 [Member]
Principal amount	0		10,000,000		$ 10,000,000
Unamortized debt issuance costs	0		(4,000)
5.50% Subordinated Notes Due in 2030 [Member]
Principal amount	15,000,000		15,000,000	$ 15,000,000
Unamortized debt issuance costs	(249,000)		(282,000)
3.50% Subordinated Notes Due in 2032 [Member]
Principal amount	40,000	$ 40,000,000	0
Unamortized debt issuance costs	(1,062)
Variable Interest Rate Subordinated Debentures Due in 2035 [Member]
Principal amount	5,155,000		5,155,000
Unamortized debt issuance costs	$ 0		$ 0

Note 10 - Other Long-term Deb_4

Note 10 - Other Long-term Debt - Summary of Other Long-term Debt (Details) (Parentheticals)	1 Months Ended	12 Months Ended
	Feb. 28, 2017	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2022	Jun. 30, 2020
5.75% Senior Unsecured Notes Due February 15, 2022 [Member]
Debt instrument, fixed interest rate	5.75%		5.75%
Debt instrument, maturity year	2022		2022
5.50% Subordinated Notes Due in 2030 [Member]
Debt instrument, fixed interest rate		5.50%	5.50%		5.50%
Debt instrument, maturity year		2030	2030
3.50% Subordinated Notes Due in 2032 [Member]
Debt instrument, fixed interest rate		3.50%		3.50%
Debt instrument, maturity year		2032
Variable Interest Rate Subordinated Debentures Due in 2035 [Member]
Debt instrument, maturity year		2035	2035
Variable Interest Rate Subordinated Debentures Due in 2035 [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt instrument, interest rate at 3-month LIBOR		1.42%	1.42%

Note 11 - Commitments and Con_3

Note 11 - Commitments and Contingencies (Details Textual)	12 Months Ended
	Dec. 31, 2022
Minimum [Member]
Commitments to Extend Credit Estimated Completion or Termination Period (Month)	3 months
Maximum [Member]
Commitments to Extend Credit Estimated Completion or Termination Period (Month)	12 months

Note 11 - Commitments and Con_4

Note 11 - Commitments and Contingencies - Off-balance Sheet Activities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commitments to Extend Credit [Member]
Off-balance sheet commitments	$ 367,494	$ 252,485
Letters of Credit [Member]
Off-balance sheet commitments	$ 10,563	$ 4,129

Note 12 - Income Taxes - Schedu

Note 12 - Income Taxes - Schedule of Components of Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current
U.S. federal	$ 535	$ 2,717
Montana	543	1,112
Total current income tax provision	1,078	3,829
Deferred
U.S. federal	1,650	825
Montana	419	209
Total deferred income tax provision	2,069	1,034
Total income tax provision	$ 3,147	$ 4,863

Note 12 - Income Taxes - Net De

Note 12 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Loans receivable	$ 3,687	$ 3,292
Deferred loan fees	460	454
Lease liability	523	604
Deferred compensation	1,817	1,495
Employee benefits	533	435
Unrealized losses on securities available-for-sale	9,423	0
Acquisition costs	167	202
Acquisition fair value adjustments	3,513	345
Other	257	903
Total deferred tax assets	20,380	7,730
Deferred tax liabilities:
Premises and equipment	757	891
Right-of-use asset	779	905
FHLB stock	130	25
Mortgage servicing rights	4,059	3,606
Unrealized gains on securities available-for-sale	0	1,247
Goodwill	1,242	1,119
Intangibles	1,964	464
Other	641	121
Total deferred tax liabilities	9,572	8,378
Net deferred tax asset (liability)	$ 10,808
Net deferred tax asset (liability)		$ (648)

Note 12 - Income Taxes - Reconc

Note 12 - Income Taxes - Reconciliation of Effective Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal income taxes at the statutory rate	$ 2,908	$ 4,049
Federal income taxes at the statutory rate, percent	21%	21%
State income taxes	$ 738	$ 1,047
State income taxes, percent	5.33%	5.43%
Tax-exempt interest income	$ (605)	$ (292)
Tax-exempt interest income, percent	(4.37%)	(1.51%)
Transaction costs	$ 241	$ 160
Transaction costs, percent	1.74%	0.83%
Income from bank-owned life insurance	$ (217)	$ (151)
Income from bank-owned life insurance, percent	(1.57%)	(0.78%)
Other, net	$ 82	$ 50
Other, net, percent	0.60%	0.25%
Total income tax provision	$ 3,147	$ 4,863
Actual tax expense and effective tax rate, percent	22.73%	25.22%

Note 13 - Accumulated Other C_3

Note 13 - Accumulated Other Comprehensive Income (Loss) - Activity in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 156,729	$ 152,938
Balance	158,416	156,729
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	3,493	5,851
Other comprehensive income (loss), before reclassifications and income taxes	(40,526)	(3,178)
Amounts reclassified from accumulated other comprehensive loss, before income taxes	6	(23)
Income tax provision (benefit)	10,670	843
Total other comprehensive loss	(29,850)	(2,358)
Balance	$ (26,357)	$ 3,493

Note 14 - Earnings Per Common_3

Note 14 - Earnings Per Common Share (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0

Note 14 - Earnings Per Share -

Note 14 - Earnings Per Share - Computations of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Basic weighted average shares outstanding (in shares)	7,376,275	6,653,935
Dilutive effect of stock compensation (in shares)	9,978	1,800
Diluted weighted average shares outstanding (in shares)	7,386,253	6,655,735
Net income available to common shareholders	$ 10,701	$ 14,419
Basic earnings per common share (in dollars per share)	$ 1.45	$ 2.17
Diluted earnings per common share (in dollars per share)	$ 1.45	$ 2.17

Note 15 - Capital Management _3

Note 15 - Capital Management and Regulatory Matters (Details Textual)	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2021 USD ($) $ / shares shares	Dec. 31, 2021 shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Apr. 21, 2022 shares	Jul. 22, 2021 shares	Jul. 23, 2020 shares
Banking Regulation, Tier One Leverage Capital Ratio, Capital Adequacy, Minimum		0.0400	0.040	0.040	0.0400
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Consolidated Subsidiaries | $				$ 0	$ 5,800,000
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share) | $ / shares			$ 0.525		$ 0.445
Treasury Stock, Value, Acquired, Cost Method | $				4,430,000
Dutch Auction Tender Offer [Member]
Treasury Stock, Shares, Acquired (in shares)	250,000
Treasury Stock, Acquired, Cost per Share, Net of Fees (in dollars per share) | $ / shares	$ 24
Treasury Stock, Value, Acquired, Cost Method | $	$ 6,279,000				$ 6,279,000
Treasury Stock Acquired, Average Cost Per Share (in dollars per share) | $ / shares	$ 25.12
The 2020 Repurchase Program [Member]
Treasury Stock, Shares, Acquired (in shares)		0
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)						400,000	100,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $			$ 288,875	$ 288,875
The 2019 Share Repurchase Program [Member]
Treasury Stock, Shares, Acquired (in shares)					0
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)								100,000

Note 15 - Capital Management _4

Note 15 - Capital Management and Regulatory Matters - Schedule of the Bank's Actual Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Total risk-based capital to risk weighted assets, actual, amount	$ 219,595	$ 164,639
Total risk-based capital to risk weighted assets, actual, ratio	0.1410	0.1518
Total risk-based capital to risk weighted assets, minimum capital requirement, amount	$ 163,560	$ 113,904
Total risk-based capital to risk weighted assets, minimum capital requirement, ratio	0.1050	0.1050
Tier 1 Capital to risk weighted assets, actual amount	$ 150,595	$ 137,139
Tier 1 Capital to risk weighted assets, actual ratio	0.0967	0.1264
Tier 1 Capital to risk weighted assets, minimum capital requirement, amount	$ 132,406	$ 92,208
Tier 1 Capital to risk weighted assets, minimum capital requirement, ratio	0.0850	0.0850
Common equity tier 1 capital to risk weighted assets, actual, amount	$ 145,594	$ 132,139
Common equity tier 1 capital to risk weighted assets, actual, ratio	0.0935	0.1218
Common equity tier 1 capital to risk weighted assets, minimum capital requirements, amount	$ 109,040	$ 75,936
Common equity tier 1 capital to risk weighted assets, minimum capital requirements, ratio	7%	7%
Tier 1 Capital to adjusted total average assets, actual, amount	$ 150,595	$ 137,139
ier 1 Capital to adjusted total average assets, actual, ratio	0.0778	0.0975
ier 1 Capital to adjusted total average assets, minimum capital requirement, actual	$ 77,422	$ 56,290
Tier 1 Capital to adjusted total average assets, minimum capital requirement, ratio	0.040	0.0400
Opportunity Bank of Montana [Member]
Total risk-based capital to risk weighted assets, actual, amount	$ 202,905	$ 165,786
Total risk-based capital to risk weighted assets, actual, ratio	0.1304	0.1532
Total risk-based capital to risk weighted assets, minimum capital requirement, amount	$ 163,444	$ 113,591
Total risk-based capital to risk weighted assets, minimum capital requirement, ratio	0.1050	0.1050
Total risk-based capital to risk weighted assets, to be well capitalized, amount	$ 155,661	$ 108,182
Total risk-based capital to risk weighted assets, minimum to be well capitalized, ratio	0.1000	0.1000
Tier 1 Capital to risk weighted assets, actual amount	$ 188,905	$ 153,286
Tier 1 Capital to risk weighted assets, actual ratio	0.1214	0.1417
Tier 1 Capital to risk weighted assets, minimum capital requirement, amount	$ 132,312	$ 91,955
Tier 1 Capital to risk weighted assets, minimum capital requirement, ratio	0.0850	0.0850
Total risk-based capital to risk weighted assets, to be well capitalized, amount	$ 124,529	$ 86,546
Common equity tier 1 capital to risk weighted assets, minimum to be well capitalized, ratio	0.0800	0.0800
Common equity tier 1 capital to risk weighted assets, actual, amount	$ 188,905	$ 153,286
Common equity tier 1 capital to risk weighted assets, actual, ratio	0.1214	0.1417
Common equity tier 1 capital to risk weighted assets, minimum capital requirements, amount	$ 108,962	$ 75,727
Common equity tier 1 capital to risk weighted assets, minimum capital requirements, ratio	7%	7%
Common equity tier 1 capital to risk weighted assets, minimum to be well capitalized, amount	$ 101,179	$ 70,318
Common equity tier 1 capital to risk weighted assets, minimum to be well capitalized, ratio	6.50%	6.50%
Tier 1 Capital to adjusted total average assets, actual, amount	$ 188,905	$ 153,286
ier 1 Capital to adjusted total average assets, actual, ratio	0.0982	0.1096
ier 1 Capital to adjusted total average assets, minimum capital requirement, actual	$ 76,947	$ 55,929
Tier 1 Capital to adjusted total average assets, minimum capital requirement, ratio	0.0400	0.0400
Tier 1 Capital to adjusted total average assets, minimum to be well capitalized, actual	$ 96,184	$ 69,911
Tier 1 Capital to adjusted total average assets, minimum to be well capitalized, ratio	0.0500	0.0500

Note 16 - Benefit Plans (Detail

Note 16 - Benefit Plans (Details Textual) - USD ($)		1 Months Ended	12 Months Ended
	Jun. 23, 2021	Apr. 30, 2010	Dec. 31, 2022	Dec. 31, 2021	Apr. 23, 2020
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 1,039,000	$ 760,000
Deferred Compensation Arrangement with Individual, Recorded Liability			6,410,000	$ 5,215,000
Employee Stock Ownership Plan (ESOP), Debt Structure, Direct Loan, Amount		$ 1,971,000
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP (in shares)		197,142
Employee Stock Ownership Plan (ESOP), Weighted Average Purchase Price of Shares Purchased (in dollars per share)	$ 23.88	$ 10
Employee Stock Ownership Plan (ESOP), Debt Structure, Direct Loan Term (Year)				12 years
Employee Stock Ownership Plan ESOP Debt Structure Direct Loan Interest Rate				8%
Stock Issued During Period, Shares, Employee Stock Ownership Plan (in shares)	251,256
Stock Issued During Period, Value, Employee Stock Ownership Plan	$ 6,000,000
Employee Stock Ownership Plan (ESOP), Period for Allocation of Shares (Year)	10 years
Employee Stock Ownership Plan (ESOP), Compensation Expense			$ 359,000	$ 520,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)			0
Share-Based Payment Arrangement, Expense			$ 491,000	439,000
Debt Instrument, Face Amount			$ 60,155,000	30,155,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)			109,732
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 1,395,000
Restricted Stock [Member] | Nonemployee Director Award Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)					13,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)			688
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 133,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)			246,427
After Amendment [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			393,571
ESOP Loan [Member]
Debt Instrument, Term (Year)	10 years
Debt Instrument, Interest Rate, Stated Percentage	3%
Debt Instrument, Face Amount	$ 6,000,000
Profit Sharing Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount			$ 1,365,000	1,183,000
401 (k) Plan [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount			$ 575,000	$ 569,000
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay			50%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent			4%

Note 16 - Benefit Plans - Compo

Note 16 - Benefit Plans - Components of the Employee Stock Ownership Plan (ESOP) Shares (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Allocated shares (in shares)	235,340	225,947
Unallocated shares (in shares)	215,912	239,902
Total ESOP shares (in shares)	451,252	465,849
Fair value of unallocated shares (in thousands)	$ 3,489	$ 5,513

Note 16 - Benefit Plans - Activ

Note 16 - Benefit Plans - Activity of Awards Granted (Details) - Restricted Stock [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unvested awards (in shares)	81,952	58,337
Awards granted (in shares)	13,450	43,515
Awards vested (in shares)	(23,983)	(16,084)
Awards forfeited (in shares)	(1,058)	(3,816)
Unvested awards (in shares)	70,361	81,952
Nonemployee Director Award Plan [Member]
Unvested awards (in shares)	1,768	2,024
Awards granted (in shares)	8,520	1,768
Awards vested (in shares)	(1,768)	(2,024)
Awards forfeited (in shares)	0	0
Unvested awards (in shares)	8,520	1,768

Note 17 - Derivatives and Hed_3

Note 17 - Derivatives and Hedging Activities (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unrealized Gain (Loss) on Derivatives	$ 1,194,000	$ 3,836,000

Note 17 - Derivatives and Hed_4

Note 17 - Derivatives and Hedging Activities - Derivatives (Details) - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Interest Rate Lock Commitments [Member]
Notional amount	$ 18,603	$ 84,674
Fair value, asset	0	1,218
Fair value, liability	81	0
Interest Rate Forward Commitments [Member]
Notional amount	13,000	51,000
Fair value, asset	11	0
Fair value, liability	$ 0	$ 94

Note 18 - Fair Value of Finan_3

Note 18 - Fair Value of Financial Instruments - Financial Assets and Financial Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-sale securities	$ 349,495	$ 271,262
US Government Agencies Debt Securities [Member]
Available-for-sale securities	2,390	1,633
US Treasury and Government [Member]
Available-for-sale securities	51,951	53,183
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities	172,849	123,667
Corporate Debt Securities [Member]
Available-for-sale securities	6,990	9,336
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale securities	29,653	14,636
Collateralized Mortgage Obligations [Member]
Available-for-sale securities	82,131	63,067
Asset-Backed Securities [Member]
Available-for-sale securities	3,531	5,740
Fair Value, Recurring [Member]
Loans held-for-sale	8,250	25,819
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale securities	2,390	1,633
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Available-for-sale securities	51,951	53,183
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities	172,849	123,667
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Available-for-sale securities	6,990	9,336
Fair Value, Recurring [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale securities	29,653	14,636
Fair Value, Recurring [Member] | Collateralized Mortgage Obligations [Member]
Available-for-sale securities	82,131	63,067
Fair Value, Recurring [Member] | Asset-Backed Securities [Member]
Available-for-sale securities	3,531	5,740
Fair Value, Recurring [Member] | Forward TBA Mortgage-backed Securities [Member]
Derivative liabilities	11	94
Fair Value, Recurring [Member] | Interest Rate Lock Commitments [Member]
Interest rate lock commitments	81	1,218
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Loans held-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury and Government [Member]
Available-for-sale securities	51,951	53,183
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage Obligations [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Asset-Backed Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Forward TBA Mortgage-backed Securities [Member]
Derivative liabilities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Lock Commitments [Member]
Interest rate lock commitments	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Loans held-for-sale	8,250	25,819
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale securities	2,390	1,633
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury and Government [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities	172,849	123,667
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Available-for-sale securities	6,990	9,336
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale securities	29,653	14,636
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations [Member]
Available-for-sale securities	82,131	63,067
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Asset-Backed Securities [Member]
Available-for-sale securities	3,531	5,740
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Forward TBA Mortgage-backed Securities [Member]
Derivative liabilities	11	94
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Lock Commitments [Member]
Interest rate lock commitments	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Loans held-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Government Agencies Debt Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Treasury and Government [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage-Backed Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage Obligations [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Asset-Backed Securities [Member]
Available-for-sale securities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Forward TBA Mortgage-backed Securities [Member]
Derivative liabilities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Interest Rate Lock Commitments [Member]
Interest rate lock commitments	$ 81	$ 1,218

Note 18 - Fair Value of Finan_4

Note 18 - Fair Value of Financial Instruments - Financial Assets and Financial Liabilities Measured at Fair Value on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Impaired loans	$ 281	$ 376
Real estate and other repossessed assets	0	4
Mortgage servicing rights	1,346	14,686
Fair Value, Inputs, Level 1 [Member]
Impaired loans	0	0
Real estate and other repossessed assets	0	0
Mortgage servicing rights	0	0
Fair Value, Inputs, Level 2 [Member]
Impaired loans	0	0
Real estate and other repossessed assets	0	0
Mortgage servicing rights	0	0
Fair Value, Inputs, Level 3 [Member]
Impaired loans	281	376
Real estate and other repossessed assets	0	4
Mortgage servicing rights	$ 1,346	$ 14,686

Note 18 - Fair Value of Finan_5

Note 18 - Fair Value of Financial Instruments - Financial Assets and Liabilities, Valuation Techniques and Significant Unobservable Inputs (Details)	Dec. 31, 2022
Measurement Input, Discount Rate [Member] | Valuation, Market Approach [Member] | Minimum [Member]
Impaired loans, input	0.10
Real estate and other repossessed assets, input	0.10
Measurement Input, Discount Rate [Member] | Valuation, Market Approach [Member] | Maximum [Member]
Impaired loans, input	0.30
Real estate and other repossessed assets, input	0.30
Measurement Input, Discount Rate [Member] | Valuation Technique, Discounted Cash Flow [Member] | Minimum [Member]
Mortgage servicing rights, input	0.10
Measurement Input, Discount Rate [Member] | Valuation Technique, Discounted Cash Flow [Member] | Maximum [Member]
Mortgage servicing rights, input	0.15
Measurement Input, Prepayment Rate [Member] | Valuation Technique, Discounted Cash Flow [Member] | Minimum [Member]
Mortgage servicing rights, input	110
Measurement Input, Prepayment Rate [Member] | Valuation Technique, Discounted Cash Flow [Member] | Maximum [Member]
Mortgage servicing rights, input	265
Measurement Input, Pull-through Expectations [Member] | Valuation, Income Approach [Member] | Minimum [Member]
Interest rate lock commitments, input	0.80
Measurement Input, Pull-through Expectations [Member] | Valuation, Income Approach [Member] | Maximum [Member]
Interest rate lock commitments, input	0.95

Note 18 - Fair Value of Finan_6

Note 18 - Fair Value of Financial Instruments - Assets and Liabilities Measured at Fair Value Using Significant Unobservable Inputs on Recurring Basis (Details) - Interest Rate Lock Commitments [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 1,218	$ 6,017
Purchases and issuances	227	12,408
Sales and settlements	(1,526)	(17,207)
Balance	(81)	1,218
Unrealized losses relating to items held at end of period	$ (1,299)	$ (4,799)

Note 18 - Fair Value of Finan_7

Note 18 - Fair Value of Financial Instruments - Estimated Fair Value and Carrying Amounts of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	$ 21,811	$ 61,434
FHLB stock	5,089	1,702
FRB stock	4,131	2,974
Loans receivable, gross	1,322,814	939,204
Accrued interest and dividends receivable	11,284	5,751
Mortgage servicing rights	19,288	14,686
Non-maturing interest-bearing deposits	914,659	703,948
Noninterest-bearing deposits	468,955	368,846
Time certificates of deposit	246,348	149,605
Accrued expenses and other liabilities	26,377	21,037
FHLB advances and other borrowings	69,373	5,003
Other long-term debt	56,721	29,299
Reported Value Measurement [Member]
Cash and cash equivalents	21,811	61,434
FHLB stock	5,089	1,702
FRB stock	4,131	2,974
Loans receivable, gross	1,353,678	933,139
Accrued interest and dividends receivable	11,284	5,751
Mortgage servicing rights		13,693
Non-maturing interest-bearing deposits	914,659	703,948
Noninterest-bearing deposits	468,955	368,846
Time certificates of deposit	251,658	149,755
Accrued expenses and other liabilities	26,377	21,037
FHLB advances and other borrowings	69,394	5,000
Other long-term debt	60,155	30,155
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	21,811	61,434
FHLB stock	0	0
FRB stock	0	0
Loans receivable, gross	0	0
Accrued interest and dividends receivable	11,284	5,751
Mortgage servicing rights	0	0
Non-maturing interest-bearing deposits	0	0
Noninterest-bearing deposits	468,955	368,846
Time certificates of deposit	0	0
Accrued expenses and other liabilities	26,377	21,037
FHLB advances and other borrowings	0	0
Other long-term debt	0	0
Fair Value, Inputs, Level 2 [Member] | Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	0	0
FHLB stock	5,089	1,702
FRB stock	4,131	2,974
Loans receivable, gross	0	0
Accrued interest and dividends receivable	0	0
Mortgage servicing rights	0	0
Non-maturing interest-bearing deposits	914,659	703,948
Noninterest-bearing deposits	0	0
Time certificates of deposit	0	0
Accrued expenses and other liabilities	0	0
FHLB advances and other borrowings	0	0
Other long-term debt	0	0
Fair Value, Inputs, Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	0	0
FHLB stock	0	0
FRB stock	0	0
Loans receivable, gross	1,322,814	939,204
Accrued interest and dividends receivable	0	0
Mortgage servicing rights	19,288	14,686
Non-maturing interest-bearing deposits	0	0
Noninterest-bearing deposits	0	0
Time certificates of deposit	246,348	149,605
Accrued expenses and other liabilities	0	0
FHLB advances and other borrowings	69,373	5,003
Other long-term debt	$ 56,721	$ 29,299

Note 19 - Condensed Parent Co_3

Note 19 - Condensed Parent Company Financial Statements - Condensed Statements of Financial Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS:
Cash and cash equivalents	$ 21,811	$ 61,434
Securities available-for-sale	349,495	271,262
Other assets	6,875	6,334
Total assets	1,948,384	1,435,926
Liabilities and Shareholders' Equity:
Shareholders' equity	158,416	156,729	$ 152,938
Total liabilities and shareholders' equity	1,948,384	1,435,926
Parent Company [Member]
ASSETS:
Cash and cash equivalents	5,038	980	$ 5,775
Securities available-for-sale	5,851	4,078
Other assets	5,526	4,203
Total assets	218,304	187,308
Liabilities and Shareholders' Equity:
Accounts payable and accrued expenses	1,044	710
Other long-term debt	58,844	29,869
Shareholders' equity	158,416	156,729
Total liabilities and shareholders' equity	218,304	187,308
Parent Company [Member] | Eagle Bancorp Statutory Trust I [Member]
ASSETS:
Equity method investments	155	155
Parent Company [Member] | Opportunity Bank of Montana [Member]
ASSETS:
Equity method investments	$ 201,734	$ 177,892

Note 19 - Condensed Parent Co_4

Note 19 - Condensed Parent Company Financial Statements - Condensed Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest expense	$ (6,150)	$ (3,207)
Noninterest income	26,220	46,183
Noninterest expense	(73,683)	(72,580)
Income before income tax expense	13,848	19,282
Income tax benefit	3,147	4,863
NET INCOME	10,701	14,419
Parent Company [Member]
Interest income	137	118
Interest expense	(2,598)	(1,560)
Noninterest income	0	7
Noninterest expense	(3,015)	(1,514)
Income before income tax expense	(5,476)	(2,949)
Income tax benefit	(1,139)	(579)
Loss before equity in undistributed earnings of Subsidiaries	(4,337)	(2,370)
Equity in undistributed earnings of Subsidiaries	15,038	16,789
NET INCOME	$ 10,701	$ 14,419

Note 19 - Condensed Parent Co_5

Note 19 - Condensed Parent Company Financial Statements - Condensed Statements of Cash Flow (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 10,701,000	$ 14,419,000
Cash contributions from Opportunity Bank of Montana	0	5,800,000
Cash paid for acquisitions, net of cash received	13,397,000	0
Sales	43,794,000	4,921,000
Maturities, principal payments and calls	39,157,000	11,333,000
Purchases	(77,073,000)	(132,180,000)
Proceeds from issuance of subordinated debentures	40,000,000	0
Repayment of subordinated debentures	(10,000,000)	0
Payments for debt issuance costs	(1,159,000)	0
Payments to purchase treasury stock	(4,430,000)	(6,279,000)
Dividends paid	(4,061,000)	(3,018,000)
Net cash provided by (used in) financing activities	153,507,000	168,099,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	(39,623,000)	(8,368,000)
Cash and Cash Equivalents, beginning of period	61,434,000
Cash and Cash Equivalents, end of period	21,811,000	61,434,000
Parent Company [Member]
Net income	10,701,000	14,419,000
Equity in undistributed earnings of Subsidiaries	(15,038,000)	(16,789,000)
Other adjustments, net	(997,000)	(706,000)
Net cash used in operating activities	(5,334,000)	(3,076,000)
Cash contributions from Opportunity Bank of Montana	0	5,800,000
Cash paid for acquisitions, net of cash received	(10,227,000)	0
Sales	0	387,000
Maturities, principal payments and calls	18,118,000	557,000
Purchases	(20,158,000)	0
Net cash (used in) provided by investing activities	(12,267,000)	6,744,000
Proceeds from issuance of subordinated debentures	40,000,000	0
Repayment of subordinated debentures	(10,000,000)	0
Payments for debt issuance costs	(918,000)	0
ESOP payments and dividends	585,000	425,000
Payments to purchase treasury stock	(4,430,000)	(6,279,000)
Treasury shares reissued for compensation	484,000	409,000
Dividends paid	(4,062,000)	(3,018,000)
Net cash provided by (used in) financing activities	21,659,000	(8,463,000)
NET INCREASE IN CASH AND CASH EQUIVALENTS	4,058,000	(4,795,000)
Cash and Cash Equivalents, beginning of period	980,000	5,775,000
Cash and Cash Equivalents, end of period	$ 5,038,000	$ 980,000