QNB (QNBC) 10-Q 7 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Oct. 27, 2023
Cover [Abstract]
Entity Registrant Name	QNB Corp.
Trading Symbol	QNBC
Title of 12(g) Security	Common Stock
Security Exchange Name	NONE
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		3,640,598
Amendment Flag	false
Entity Central Index Key	0000750558
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity File Number	0-17706
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2318082
Entity Address, Address Line One	15 North Third Street
Entity Address, Address Line Two	P.O. Box 9005
Entity Address, City or Town	Quakertown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18951-9005
City Area Code	215
Local Phone Number	538-5600

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 12,148,000	$ 14,657,000
Interest-bearing deposits in banks	42,993,000	1,242,000
Total cash and cash equivalents	55,141,000	15,899,000
Investments:
Available-for-sale (amortized cost $612,408 and $649,217)	505,390,000	546,525,000
Equity securities (cost of $5,454 and $12,091)	4,765,000	12,056,000
Restricted investment in stocks	2,730,000	5,193,000
Loans held-for-sale	446,000
Loans receivable	1,060,450,000	1,039,385,000
Allowance for credit losses on loans	(8,542,000)	(10,531,000)
Loans receivable, net	1,051,908,000	1,028,854,000
Bank-owned life insurance	11,871,000	11,625,000
Premises and equipment, net	15,256,000	15,463,000
Accrued interest receivable	5,590,000	5,038,000
Net deferred tax assets	23,859,000	23,077,000
Other assets	7,436,000	4,767,000
Total assets	1,684,392,000	1,668,497,000
Deposits
Demand, non-interest bearing	192,226,000	231,849,000
Interest-bearing demand	469,919,000	452,927,000
Money market	218,149,000	127,043,000
Savings	312,853,000	431,101,000
Time less than $100	137,043,000	91,329,000
Time $100 through $250	110,670,000	59,650,000
Time greater than $250	42,473,000	24,470,000
Total deposits	1,483,333,000	1,418,369,000
Short-term borrowings	96,703,000	161,327,000
Long-term debt	20,000,000	10,000,000
Accrued interest payable	3,278,000	467,000
Other liabilities	6,997,000	7,376,000
Total liabilities	1,610,311,000	1,597,539,000
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,849,284 shares and 3,796,948 shares issued; 3,640,598 and 3,588,262 shares outstanding	2,406,000	2,373,000
Surplus	26,096,000	24,798,000
Retained earnings	134,160,000	128,951,000
Accumulated other comprehensive loss, net of tax	(84,544,000)	(81,127,000)
Treasury stock, at cost; 208,686 and 208,686 shares	(4,037,000)	(4,037,000)
Total shareholders' equity	74,081,000	70,958,000
Total liabilities and shareholders' equity	$ 1,684,392,000	$ 1,668,497,000

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Available-for-sale, amortized cost	$ 612,408	$ 649,217
Equity securities, cost	$ 5,454	$ 12,091
Common stock, par value (in dollars per share)	$ 0.625	$ 0.625
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	3,849,284	3,796,948
Common stock, shares outstanding (in shares)	3,640,598	3,588,262
Treasury stock, shares (in shares)	208,686	208,686

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest income
Interest and fees on loans	$ 13,833	$ 10,624	$ 39,399	$ 29,018
Interest and dividends on available-for-sale & equity securities:
Taxable	3,443	2,376	8,179	7,065
Tax-exempt	362	485	1,101	1,504
Interest on interest-bearing balances and other interest income	859	61	1,146	95
Total interest income	18,497	13,546	49,825	37,682
Interest on deposits
Interest-bearing demand	2,437	818	5,390	1,346
Money market	1,527	170	2,913	401
Savings	1,038	608	3,208	1,312
Time less than $100	947	168	1,960	522
Time of $100 through $250	996	118	2,676	280
Time greater than $250	377	56	767	143
Interest on short-term borrowings	740	189	2,518	341
Interest on long-term debt	222	40	430	119
Total interest expense	8,284	2,167	19,862	4,464
Net interest income	10,213	11,379	29,963	33,218
Provision (reversal) for credit losses on loans	459		(1,137)
Net interest income after provision for loan losses	9,754	11,379	31,100	33,218
Non-interest income
Net gain on sales and calls of available-for-sale and equity securities	131		185	493
Unrealized loss on investment equity securities	(138)	(1,174)	(654)	(2,628)
Fees for services to customers	421	423	1,237	1,210
ATM and debit card	685	669	2,048	2,015
Retail brokerage and advisory	219	194	655	604
Bank-owned life insurance	81	121	245	277
Merchant	99	98	298	302
Net (loss) gain on sale of loans	4	6	5	6
Other	253	147	535	455
Total non-interest income	1,755	484	4,554	2,734
Non-interest expense
Salaries and employee benefits	4,971	4,371	14,309	12,842
Net occupancy	594	535	1,683	1,663
Furniture and equipment	910	779	2,665	2,190
Marketing	216	141	678	632
Third party services	592	582	1,837	1,839
Telephone, postage and supplies	134	187	434	555
State taxes	60	272	244	732
FDIC insurance premiums	274	177	745	574
Other	920	770	2,768	2,346
Total non-interest expense	8,671	7,814	25,363	23,373
Income before income taxes	2,838	4,049	10,291	12,579
Provision for income taxes	494	634	1,942	2,105
Net income	$ 2,344	$ 3,415	$ 8,349	$ 10,474
Earnings per share - basic	$ 0.65	$ 0.96	$ 2.32	$ 2.94
Earnings per share - diluted	0.65	0.96	2.32	2.94
Cash dividends per share	$ 0.37	$ 0.36	$ 1.11	$ 1.08

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income, Before tax amount		$ 2,838	$ 4,049	$ 10,291	$ 12,579
Unrealized holding losses arising during the period, Before tax amount		(19,229)	(35,419)	(15,206)	(108,518)
Reclassification adjustment for losses (gains) included in net income, Before tax amount	[1]			257	(4)
Unrealized holding gains arising during the period, Before tax amount		8,350		10,559
Reclassification adjustment for fair value remeasurements included in net income, Before tax amount	[2]	26		64
Other comprehensive loss, Before tax amount		(10,853)	(35,419)	(4,326)	(108,522)
Total comprehensive income (loss), Before tax amount		(8,015)	(31,370)	5,965	(95,943)
Tax expense (benefit)		494	634	1,942	2,105
Unrealized holding losses arising during the period, Tax expense (benefit)		(4,038)	(7,438)	(3,193)	(22,789)
Reclassification adjustment for losses (gains) included in net income, Tax expense (benefit)	[1]			54	(1)
Unrealized holding gains arising during the period, Tax expense (benefit)		1,753		2,217
Reclassification adjustment for losses (gains) included in net income, Tax expense (benefit)	[2]	5		13
Other comprehensive loss, Tax expense (benefit)		(2,280)	(7,438)	(909)	(22,790)
Total comprehensive income (loss), Tax expense (benefit)		(1,786)	(6,804)	1,033	(20,685)
Net income		2,344	3,415	8,349	10,474
Unrealized holding losses arising during the period, Net of tax amount		(15,191)	(27,981)	(12,013)	(85,729)
Reclassification adjustment for losses (gains) included in net income, Net of tax amount	[1]			203	(3)
Unrealized holding gains arising during the period, Net of tax amount		6,597		8,342
Reclassification adjustment for losses (gains) included in net income, Net of tax amount	[2]	21		51
Other comprehensive loss, Net of tax amount		(8,573)	(27,981)	(3,417)	(85,732)
Total comprehensive income (loss), Net of tax amount		$ (6,229)	$ (24,566)	$ 4,932	$ (75,258)
[1] Included in Net gain on sales and calls of available-for-sale and equity securities on the Consolidated Statements of Income Included in Interest and dividends on available-for-sale & equity securities on the Consolidated Statements of Income The accompanying notes are an integral part of the consolidated financial statements

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Treasury Stock [Member]	Treasury Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Balance at Dec. 31, 2021	$ 136,494			$ 2,350		$ 23,683		$ 118,163			$ (3,740)		$ (3,962)
Balance (in shares) at Dec. 31, 2021				3,553,629
Net income	10,474							10,474
Other comprehensive income (loss), net of tax	(85,732)										(85,732)
Cash dividends declared	(3,845)							(3,845)
Stock issued in connection with dividend reinvestment and stock purchase plan	684			$ 15		669
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				22,496
Stock issued for employee stock purchase plan	67			$ 1		66
Stock issued for employee stock purchase plan (in shares)				2,286
Stock-based compensation expense	57					57
Treasury stock purchase	(75)												(75)
Treasury stock purchase (in shares)				(2,000)
Balance at Sep. 30, 2022	58,124			$ 2,366		24,475		124,792			(89,472)		(4,037)
Balance (in shares) at Sep. 30, 2022				3,576,411
Balance at Jun. 30, 2022	83,738			$ 2,360		24,244		122,662			(61,491)		(4,037)
Balance (in shares) at Jun. 30, 2022				3,567,894
Net income	3,415							3,415
Other comprehensive income (loss), net of tax	(27,981)										(27,981)
Cash dividends declared	(1,285)							(1,285)
Stock issued in connection with dividend reinvestment and stock purchase plan	233			$ 6		227
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				8,517
Stock-based compensation expense	4					4
Balance at Sep. 30, 2022	58,124			$ 2,366		24,475		124,792			(89,472)		(4,037)
Balance (in shares) at Sep. 30, 2022				3,576,411
Balance at Dec. 31, 2022	$ 70,958	$ 857	$ 71,815	$ 2,373	$ 2,373	24,798	$ 24,798	128,951	$ 857	$ 129,808	(81,127)	$ (81,127)	(4,037)	$ (4,037)
Balance (in shares) at Dec. 31, 2022	3,588,262			3,588,262
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13 [Member]
Net income	$ 8,349							8,349
Other comprehensive income (loss), net of tax	(3,417)										(3,417)
Cash dividends declared	(3,997)							(3,997)
Stock issued in connection with dividend reinvestment and stock purchase plan	1,131			$ 30		1,101
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				47,409
Stock issued for employee stock purchase plan	66			$ 2		64
Stock issued for employee stock purchase plan (in shares)				3,187
Stock issued for Non-Employee Director Compensation				$ 1				(1)
Stock issued for Non-Employee Director Compensation (in shares)				1,740
Stock-based compensation expense	134					134
Balance at Sep. 30, 2023	$ 74,081			$ 2,406		26,096		134,160			(84,544)		(4,037)
Balance (in shares) at Sep. 30, 2023	3,640,598			3,640,598
Balance at Jun. 30, 2023	$ 80,945			$ 2,387		25,414		133,152			(75,971)		(4,037)
Balance (in shares) at Jun. 30, 2023				3,610,920
Net income	2,344							2,344
Other comprehensive income (loss), net of tax	(8,573)										(8,573)
Cash dividends declared	(1,336)							(1,336)
Stock issued in connection with dividend reinvestment and stock purchase plan	658			$ 18		640
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				27,938
Stock issued for Non-Employee Director Compensation				$ 1		(1)
Stock issued for Non-Employee Director Compensation (in shares)				1,740
Stock-based compensation expense	43					43
Balance at Sep. 30, 2023	$ 74,081			$ 2,406		$ 26,096		$ 134,160			$ (84,544)		$ (4,037)
Balance (in shares) at Sep. 30, 2023	3,640,598			3,640,598

Consolidated Statement of Sha_2

Consolidated Statement of Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Retained Earnings [Member]
Cash dividends declared, per share (in dollars per share)	$ 0.37	$ 0.36	$ 1.11	$ 1.08

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating Activities
Net income	$ 8,349,000	$ 10,474,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,246,000	1,268,000
Reversal of provision for credit losses	(1,137,000)
Net gain on calls and sales of debt and equity securities	(185,000)	(493,000)
Net unrealized loss on equity securities	654,000	2,628,000
Net gain on sale of loans	(5,000)	(6,000)
Proceeds from sales of residential mortgages held-for-sale	640,000	304,000
Origination of residential mortgages held-for-sale	(1,081,000)	(298,000)
Increase in cash surrender value of bank-owned life insurance	(245,000)	(277,000)
Stock-based compensation expense	134,000	57,000
Deferred income tax benefit	(102,000)	(646,000)
Net decrease in income taxes payable	(1,189,000)	(422,000)
Net increase in accrued interest receivable	(552,000)	478,000
Fair value remeasurements on interest rate swap	64,000
Amortization of mortgage servicing rights and change in valuation allowance	44,000	58,000
Net amortization of premiums and discounts on investment securities	1,289,000	1,721,000
Net increase (decrease) in accrued interest payable	2,812,000	(7,000)
Operating lease payments	(469,000)	(464,000)
Increase in other assets	(1,595,000)	(669,000)
Decrease in other liabilities	(247,000)	(843,000)
Net cash provided by operating activities	8,425,000	12,863,000
Investing Activities
Proceeds from payments, maturities and calls of investments available-for-sale	38,040,000	61,413,000
Proceeds from the sale of investments available-for-sale	9,081,000	0
Proceeds from the sale of equity securities	8,180,000	1,541,000
Purchases of investments available-for-sale	(11,922,000)	(35,001,000)
Purchases of equity securities	(1,101,000)	(1,715,000)
Proceeds from redemption of investment in restricted stock	7,629,000	7,476,000
Purchases of restricted stock	(5,166,000)	(9,019,000)
Net increase in loans	(20,847,000)	(81,682,000)
Net purchases of premises and equipment	(617,000)	(456,000)
Redemption of Bank Owned Life Insurance investment		234,000
Net cash provided by (used in) investing activities	23,277,000	(57,209,000)
Financing Activities
Net decrease in non-interest bearing deposits	(39,623,000)	(6,839,000)
Net increase in interest-bearing deposits	104,587,000	33,762,000
Net (decrease) increase in short-term borrowings	(64,624,000)	24,420,000
Proceeds from long-term debt	20,000,000
Repayment of long-term debt	(10,000,000)
Cash dividends paid, net of reinvestment	(3,485,000)	(3,379,000)
Purchase of treasury shares		(75,000)
Proceeds from issuance of common stock	685,000	285,000
Net cash provided by financing activities	7,540,000	48,174,000
Increase in cash and cash equivalents	39,242,000	3,828,000
Cash and cash equivalents at beginning of year	15,899,000	13,390,000
Cash and cash equivalents at end of period	55,141,000	17,218,000
Supplemental Cash Flow Disclosures
Interest paid	17,051,000	4,471,000
Net income taxes paid	3,232,000	3,174,000
Non-cash transactions:
Cumulative change in accounting principal	857,000
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 369,000	$ 43,000

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts of QNB Corp. and its wholly-owned subsidiary, QNB Bank (the “Bank”). The consolidated entity is referred to herein as “QNB” or the “Company”. All significant intercompany accounts and transactions are eliminated in the consolidated financial statements. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in QNB's 2022 Annual Report incorporated in the Form 10-K. Operating results for the three- and nine-month periods ended September 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. The unaudited consolidated financial statements reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of the results of operations for the period and are of a normal and recurring nature. Tabular information, other than share and per share data, is presented in thousands of dollars. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from such estimates. QNB has evaluated events and transactions occurring subsequent to the balance sheet date of September 30, 2023 for items that should potentially be recognized or disclosed in these consolidated financial statements.

Note 2 - Recent Accounting Pron

Note 2 - Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	2. RECENT ACCOUNTING PRONOUNCEMENTS On January 1, 2023, the Company adopted ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326), as amended ("ASU 326") , which replaces the incurred loss methodology with an expected credit losses (“CECL”) for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. The measurement under CECL is applicable to loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. Additionally, ASU 326 made changes to the accounting for available-for-sale debt securities, requiring credit losses to be presented as an allowance rather as a write-down on available-for-sale debt securities management does not intend to sell or believes it is more-likely-than-not they will be required to sell. The Company made an accounting policy election to exclude accrued interest receivable from the amortized cost basis of loans, available for sale securities, and held to maturity securities. Accrued interest receivable is reported as a component of accrued interest receivable on the Consolidated Statement of Financial Condition. The Company adopted CECL using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures. Results for reporting periods beginning after December 31, 2022 are presented under ASU 326 while prior period amounts continue to be reported in accordance with previously applicable US GAAP. The Company recorded a net increase of $ 857,000 to retained earnings as of January 1, 2023 for the cumulative effect of adopting ASU 326 . The following table illustrates the impact of ASC 326: January 1, 2023 As Reported under ASC 326 Pre- ASC 326 Adoption Impact of ASC 326 Adoption Assets: Commercial loans: Revolving real estate secured by 1-4 family properties $ 5,255 $ — $ 5,255 Retail loans: 1-4 family residential mortgages 105,524 105,654 ( 130 ) Construction-individual 130 — 130 Revolving home equity secured by 1-4 family properties 36,732 41,987 ( 5,255 ) Allowance for credit losses on loans (ACL): Commercial: Commercial and industrial ( 1,246 ) ( 1,316 ) 70 Construction and land development ( 745 ) ( 755 ) 10 Real estate secured by multi-family properties ( 1,679 ) ( 995 ) ( 684 ) Real estate secured by owner-occupied properties ( 1,175 ) ( 1,549 ) 374 Real estate secured by other commercial properties ( 1,330 ) ( 2,458 ) 1,128 Revolving real estate secured by 1-4 family properties-business ( 32 ) ( 25 ) ( 7 ) Real estate secured by 1st lien on 1-4 family properties-business ( 1,700 ) ( 1,210 ) ( 490 ) Real estate secured by junior lien on 1-4 family properties-business ( 16 ) ( 30 ) 14 State and political subdivisions ( 74 ) ( 94 ) 20 Retail: 1-4 family residential mortgages ( 486 ) ( 682 ) 196 Construction-individual ( 1 ) ( 1 ) — Revolving home equity secured by 1-4 family properties-personal ( 292 ) ( 299 ) 7 Real estate secured by 1st lien on 1-4 family properties-personal ( 72 ) ( 57 ) ( 15 ) Real estate secured by junior lien on 1-4 family properties-personal ( 84 ) ( 55 ) ( 29 ) Student loans ( 466 ) ( 454 ) ( 12 ) Overdrafts ( 11 ) ( 8 ) ( 3 ) Other consumer ( 33 ) ( 41 ) 8 Unallocated — ( 502 ) 502 Total ACL ( 9,442 ) ( 10,531 ) 1,089 Deferred tax assets 4,540 4,767 ( 227 ) Liabilities: Allowance for credit losses on unused commitments $ 122 $ 117 $ 5 Equity: Retained earnings $ 129,808 $ 128,951 $ 857 The Company adopted ASU 2022-01 Derivatives and Hedging (Topic 815): Fair Value Hedging--Portfolio Layer Method ("ASC 2022-01") as of the first fiscal year beginning after 12/15/2022. ASC 2022-01 allows for the use of an amortizing notional swap when entering a portfolio layer method hedge. This guidance now allows the interest rate swap to be considered a hedge of a single layer of portfolio.

Note 3 - Stock-based Compensati

Note 3 - Stock-based Compensation and Shareholders' Equity	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation and Shareholders Equity	3. STOCK-BASED COMPENSATION AND SHAREHOLDERS’ EQUITY QNB maintains a 2015 Stock Incentive Plan (the "2015 Plan"), administered by a Board committee (the “Committee”), under which both qualified and non-qualified stock options may be granted periodically to certain employees. Compensation cost has been measured using the fair value of an award on the grant date and is recognized over the service period, which is usually the vesting period. Stock-based compensation expense related to the 2015 Plan was $ 23,000 and $ 4,000 for the three months ended September 30, 2023 and 2022, respectively. Stock-based compensation expense related to the 2015 Plan was $ 67,000 and $ 50,000 for the nine months ended September 30, 2023 and 2022, respectively. At September 30, 2023, there was approximately $ 190,000 of unrecognized compensation cost related to unvested share-based compensation award grants that is expected to be recognized over the next 53 months. Options are granted to certain employees at prices equal to the market value of the stock on the date the options are granted. The 2015 Plan authorized the issuance of 300,000 shares. The time period during which any option is exercisable under the 2015 Plan is determined by the Committee but shall not commence before the expiration of six months after the date of grant or continue beyond the expiration of five years after the date the option is awarded. The granted options vest after a three-year period. The 2015 Plan was amended, effective January 1, 2023, to increase the maximum term of any options granted under the plan from five years to ten years , and to also require that awards granted under the Plan will vest 20 % each consecutive year commencing on the first anniversary date of the award unless otherwise specified in an award agreem ent. As of September 30, there were 212,550 options granted, 120,875 options forfeited, 20,825 options exercised, and 121,550 options outstanding under this Plan. Th e 2015 Plan expires on February 24, 2025. The following assumptions were used in the option pricing model in determining the fair value of options granted during the period: For the Nine Months Ended September 30, 2023 2022 Risk free interest rate 3.64 % 1.25 % Dividend yield 4.80 % 3.64 % Volatility 20.36 % 22.68 % Expected life (years) 8.35 4.05 The risk-free interest rate was selected based upon yields of U.S. Treasury securities with a term approximating the expected life of the option being valued. Historical information was the basis for the selection of the expected dividend yield, expected volatility and expected lives of the options. The fair market value of options granted in the nine months ended September 30, 2023 and 2022 was $ 4.11 and $ 5.20 , respectively. Stock option activity during the nine months ended September 30, 2023 and 2022 is as follows: Number Weighted Weighted Aggregate Outstanding at December 31, 2022 109,150 $ 37.65 Granted 35,000 29.51 Exercised — — Forfeited ( 22,600 ) 43.15 Outstanding at September 30, 2023 121,550 $ 34.29 4.09 $ — Exercisable at September 30, 2023 41,375 $ 37.37 0.85 $ — Number Weighted Weighted Aggregate Outstanding at December 31, 2021 113,950 $ 37.58 Granted 29,350 37.26 Exercised — — Forfeited ( 33,450 ) 36.99 Outstanding at September 30, 2022 109,850 $ 37.68 2.19 $ — Exercisable at September 30, 2022 43,925 $ 40.82 0.64 $ — QNB maintains a 2021 Employee Stock Purchase Plan (the "2021 ESPP") offering eligible employees an opportunity to purchase shares of QNB Corp. common stock at a 10 % discount from the lesser of fair market value on the first or last day of each offering period (as defined by the Plan). Stock-based compensation expense related to the 2021 ESPP was $ 7,000 and $ 7,000 for the nine months ended September 30, 2023 and 2022, respectively. The 2021 ESPP authorized the issuance of 30,000 shares. As of September 30, 2023, 10,451 shares were issued under the 2021 ESPP Plan. The 2021 ESPP Plan expires May 31, 2026 . The QNB Corp. 2023 Non-Employee Director Compensation Plan was approved by shareholders on May 23, 2023 (The "Director Compensation Plan"). The Director Compensation Plan authorized the issuance of 50,000 shares, is effective January 1, 2023 and expires on January 1, 2033. The Plan requires each non-employee director of the QNB, or any subsidiary of QNB designated by the Board (including QNB Bank), to receive $ 8,000 of their total annual compensation for service as a director in the form of the QNB’s common stock. Under the Director Compensation Plan, commencing with the six-month period ended June 30, 2023, each non-employee director will receive, in addition to any cash compensation otherwise payable, a semi-annual grant of such number of shares of the QNB’s common stock determined by dividing (i) the Semi-Annual Stock Payment Amount of $ 4,000 by (ii) the market value of a share of common stock determined as of June 30 or December 31 of any year, as applicable. Payments will be made under the Director Compensation Plan only to non-employee directors in office on the applicable payment date. As of September 30, 2023, 1,740 shares were issued to non-employee directors and there were 48,260 shares remaining under the Plan. Stock-based compensation expense related to the Director Compensation Plan was $ 20,000 for the three months ended September 30, 2023 and $ 60,000 for the nine months ended September 30, 2023.

Note 4 - Earnings Per Share & S

Note 4 - Earnings Per Share & Share Repurchase Plan	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share & Share Repurchase Plan	4. EARNINGS PER SHARE & SHARE REPURCHASE PLAN The following sets forth the computation of basic and diluted earnings per share: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2023 2022 2023 2022 Numerator for basic and diluted earnings per share - net income $ 2,344 $ 3,415 $ 8,349 $ 10,474 Denominator for basic earnings per share - weighted 3,613,230 3,567,987 3,600,137 3,560,064 Effect of dilutive securities - employee stock options — — — — Denominator for diluted earnings per share - adjusted 3,613,230 3,567,987 3,600,137 3,560,064 Earnings per share - basic $ 0.65 $ 0.96 $ 2.32 $ 2.94 Earnings per share - diluted 0.65 0.96 2.32 2.94 There were 121,550 and 109,850 stock options that were anti-dilutive for the three-month periods ended September 30, 2023 and 2022, respectively. There were 121,550 and 109,850 stock options that were anti-dilutive for the nine-month periods ended September 30, 2023 and 2022, respectively. These stock options were not included in the above calculation. QNB’s current stock repurchase plan was originally approved by the Board of Directors on January 21, 2008 , increased in amount on February 9, 2009 to 100,000 shares, and subsequently increased on April 29, 2021 to up to 200,000 shares of common stock in the open market or privately negotiated transactions. The repurchase authorization has no termination date. There were 0 and 2,000 shares repurchased during the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023, 102,000 shares were repurchased under this authorization at an average price of $ 24.93 and a total cost of approximately $ 2,543,000 .

Note 5 - Comprehensive Income (

Note 5 - Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2023
Other Comprehensive Loss, Tax [Abstract]
Comprehensive Income (Loss)	5. COMPREHENSIVE INCOME (LOSS) The following shows the components of accumulated other comprehensive loss at September 30, 2023 and December 31, 2022: September 30, December 31, 2023 2022 Unrealized net holding losses on available-for-sale $ ( 117,641 ) $ ( 102,692 ) Unrealized gains (losses) on available-for-sale securities — — Unrealized net holding gains (losses) on interest rate swaps 10,623 — Accumulated other loss ( 107,018 ) ( 102,692 ) Tax effect 22,474 21,565 Accumulated other comprehensive loss, net of tax $ ( 84,544 ) $ ( 81,127 ) The following table presents amounts reclassified out of accumulated other comprehensive loss for the three and nine months ended September 30, 2023 and 2022: For the Three Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2023 2022 Affected line item in statement of income Unrealized net holding (losses) gains on available-for-sale securities $ — $ — Net gain (loss) on sales of investments available-for-sale Other-than-temporary impairment on investment securities — — Net other-than-temporary impairment losses on investment securities Fair value remeasurements on fair value hedges ( 26 ) — Interest and dividends on available-for-sale & equity securities ( 26 ) — Tax effect 5 — Provision for income taxes Total reclassification out of accumulated other comprehensive loss, net of tax $ ( 21 ) $ — Net of tax For the Nine Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2023 2022 Affected line item in statement of income Unrealized net holding (losses) gains on available-for-sale securities $ ( 257 ) $ 4 Net gain (loss) on sales of investments available-for-sale Other-than-temporary impairment on investment securities — — Net other-than-temporary impairment losses on investment securities Fair value remeasurements on fair value hedges ( 64 ) — Interest and dividends on available-for-sale & equity securities ( 321 ) 4 Tax effect 67 ( 1 ) Provision for income taxes Total reclassification out of accumulated other comprehensive loss, net of tax $ ( 254 ) $ 3 Net of tax

Note 6 - Investment Securities

Note 6 - Investment Securities	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Investment Securities	6. INVESTMENT SECURITIES Available-For-Sale Securities The amortized cost and estimated fair values of investment securities available-for-sale at September 30, 2023 and December 31, 2022 were as follows: Fair Gross unrealized holding Gross unrealized holding Gross unrealized fair value hedge Amortized September 30, 2023 value gains losses gains (1) cost U.S. Treasury $ 6,922 $ — $ ( 2 ) $ — $ 6,924 U.S. Government agency 86,226 — ( 15,722 ) — 101,948 State and municipal 83,630 — ( 28,471 ) 3,041 109,060 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 233,361 — ( 52,645 ) 7,582 278,424 Collateralized mortgage obligations (CMOs) 89,185 — ( 20,154 ) — 109,339 Corporate debt and money market funds 6,066 — ( 647 ) — 6,713 Total investment debt securities available-for-sale $ 505,390 $ — $ ( 117,641 ) $ 10,623 $ 612,408 (1) See Footnote 13 Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2022 value gains losses cost U.S. Treasuries $ 301 $ 2 $ — $ 299 U.S. Government agency 86,709 — ( 15,233 ) 101,942 State and municipal 95,367 — ( 23,494 ) 118,861 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 256,161 — ( 45,303 ) 301,464 Collateralized mortgage obligations (CMOs) 101,672 — ( 18,338 ) 120,010 Corporate debt 6,315 — ( 326 ) 6,641 Total investment debt securities available-for-sale $ 546,525 $ 2 $ ( 102,694 ) $ 649,217 The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at September 30, 2023 is shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities are assigned to categories based on contractual maturity except for mortgage-backed securities and CMOs which are based on the estimated average life of these securities and municipal securities that have been pre-refunded. September 30, 2023 Fair value Amortized cost Due in one year or less $ 10,261 $ 10,417 Due after one year through five years 118,489 135,377 Due after five years through ten years 301,129 372,883 Due after ten years 75,511 93,731 Total investment debt securities available-for-sale $ 505,390 $ 612,408 There were no proceeds from the sale of investment securities available-for-sale for the three months ended September 30, 2023 and 2022. Proceeds from sales of investment securities available-for-sale were approximately $ 9,081,000 and $ 0 for the nine months ended September 30, 2023 and 2022, respectively. At September 30, 2023 and December 31, 2022, investment securities available-for-sale totaling approximately $ 294,104,000 and $ 237,645,000 , respectively, were pledged as collateral for repurchase agreements and deposits of public funds. The following table presents information related to the Company’s gains and losses on the sales and calls of securities available-for-sale, and losses recognized for the impairment of these investments. Gains and losses on available-for-sale securities are computed on the specific identification method and included in non-interest income. Gross realized losses on debt securities are net of impairment charges: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2023 2022 2023 2022 Gross realized gains $ — $ — $ — $ 4 Gross realized losses — — ( 257 ) — Impairment — — — — Total net gains (losses) on AFS securities $ — $ — $ ( 257 ) $ 4 The tax applicable to the net realized gains for both of the three-month periods ended September 30, 2023 and 2022 was $ 0 and $ 0 , respectively. The tax applicable to the net realized gains for both of the nine-month periods ended September 30, 2023 and 2022 was $ 54,000 and $ 1,000 , respectively. QNB recognizes impairment for debt securities classified as available-for-sale in accordance with FASB ASC 320, Investments – Debt and Equity Securities, which requires an assessment of whether QNB intends to sell or it is more likely than not that QNB will be required to sell a security before recovery of its amortized cost basis less any current-period credit losses. For debt securities that are considered other-than-temporarily impaired and that QNB does not intend to sell and will not be required to sell prior to recovery of our amortized cost basis, the amount of the impairment is separated into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is the difference between the security’s amortized cost basis and the present value of its expected future cash flows discounted at the security’s effective yield. The remaining difference between the security’s fair value and the present value of future expected cash flows is due to factors that are not credit related and, therefore, is not required to be recognized as a loss in the statement of income but is recognized in other comprehensive income. QNB believes that it will fully collect the carrying value of securities on which it has recorded a non-credit related impairment in other comprehensive income. No credit impairments were recognized on debt securities during the three or nine months ended September 30, 2023 and 2022, respectively. The following table indicates the length of time individual debt securities have been in a continuous unrealized loss position as of September 30, 2023 and December 31, 2022: Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2023 securities value losses value losses value losses U.S. Treasury 13 $ 6,922 $ ( 2 ) $ — $ — $ 6,922 $ ( 2 ) U.S. Government agency 46 — — 86,226 ( 15,722 ) 86,226 ( 15,722 ) State and municipal 192 369 ( 11 ) 80,254 ( 28,460 ) 80,623 ( 28,471 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 191 2 — 225,807 ( 52,645 ) 225,809 ( 52,645 ) Collateralized mortgage obligations (CMOs) 127 — — 89,185 ( 20,154 ) 89,185 ( 20,154 ) Corporate debt and money market funds 4 98 ( 7 ) 5,969 ( 640 ) 6,067 ( 647 ) Total 573 $ 7,391 $ ( 20 ) $ 487,441 $ ( 117,621 ) $ 494,832 $ ( 117,641 ) Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2022 securities value losses value losses value losses U.S. Government agency 46 $ 3,647 $ ( 353 ) $ 83,062 $ ( 14,880 ) $ 86,709 $ ( 15,233 ) State and municipal 216 50,156 ( 7,816 ) 45,210 ( 15,678 ) 95,366 ( 23,494 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 197 58,811 ( 6,775 ) 197,351 ( 38,528 ) 256,162 ( 45,303 ) Collateralized mortgage obligations (CMOs) 129 35,797 ( 3,983 ) 65,875 ( 14,355 ) 101,672 ( 18,338 ) Corporate debt 4 6,262 ( 318 ) 53 ( 8 ) 6,315 ( 326 ) Total 592 $ 154,673 $ ( 19,245 ) $ 391,551 $ ( 83,449 ) $ 546,224 $ ( 102,694 ) Management evaluates debt securities, which are comprised of U.S. Treasury, U.S. Government agencies, state and municipalities, mortgage-backed securities, CMOs and corporate debt securities, for other-than-temporary impairment and considers the current economic conditions, the length of time and the extent to which the fair value has been less than cost, interest rates and the bond rating of each security. The unrealized losses at September 30, 2023 in U.S. Treasury, U.S. Government agency securities, state and municipal securities, mortgage-backed securities, and CMOs are primarily the result of interest rate fluctuations. If held to maturity, these bonds will mature at par, and QNB will not realize a loss. QNB has the intent to hold the securities and does not believe it will be required to sell the securities before recovery occurs. QNB holds one pooled trust preferred security as of September 30, 2023. This security has a total amortized cost of approximately $ 60,000 and a fair value of $ 52,000 . The pooled trust preferred security is available-for-sale and is carried at fair value. Marketable Equity Securities The Company’s investment in marketable equity securities primarily consists of investments with readily determinable fair values in large cap stock companies. Changes in fair value is recorded in unrealized gain/(losses) in non-interest income. At September 30, 2023 and December 31, 2022, the Company had $ 4,765,000 and $ 12,056,000 , respectively, in equity securities recorded at fair value. The following is a summary of unrealized and realized gains and losses recognized in net income on equity securities during the three and nine months ended September 30, 2023 and 2022: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2023 2022 2023 2022 Net (loss) gains recognized during the period on equity securities $ ( 7 ) $ ( 1,174 ) $ ( 212 ) $ ( 2,139 ) Less: Net (losses) gains recognized during the period on equity securities sold during the period 131 — 442 489 Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ ( 138 ) $ ( 1,174 ) $ ( 654 ) $ ( 2,628 ) Taxes applicable to the net gains (losses) recognized for the three months ended September 30, 2023 resulted in an benefit of $ 2,000 compared to a benefit of $ 339,000 for the three months ended September 30, 2022. Taxes applicable to the net gains (losses) recognized for the nine months ended September 30, 2023 and 2022 was a benefit of $ 61,000 and a benefit of $ 618,000 , respectively. Proceeds from sales of investment equity securities were $ 8,180,000 and $ 1,541,000 for the nine months ended September 30, 2023 and 2022, respectively.

Note 7 - Restricted Investment

Note 7 - Restricted Investment in Stocks	9 Months Ended
	Sep. 30, 2023
Schedule of Investments [Abstract]
Restricted Investment in Stocks	7. RESTRICTED INVESTMENT IN STOCKS Restricted investment in stocks includes Federal Home Loan Bank of Pittsburgh (“FHLB”) with a carrying cost of $ 1,718,000 , Atlantic Community Bankers Bank (“ACBB”) stock with a carrying cost of $ 12,000 , VISA Class B stock with a carrying cost of $ 0 and Senior Housing Crime Prevention Investment Corporation ("SHCPFIC") preferred stock of $ 1,000,000 at September 30, 2023. FHLB and ACBB stock was issued to the Bank as a requirement to facilitate the Bank’s participation in borrowing and other banking services. The SHCPFIC stock was issued to the Bank to enable its participation in a Community Reinvestment Act qualified investment. The Bank’s investment in FHLB stock may fluctuate, as it is based on the member banks’ use of FHLB’s services. The Bank owns 6,502 shares of Visa Class B stock, which was necessary to participate in Visa services in support of the Bank’s credit card, debit card, and related payment programs (permissible activities under banking regulations) as a member institution. Following the resolution of Visa’s covered litigation, shares of Visa’s Class B stock will be converted to Visa Class A shares using a conversion factor ( 1.5875 as of September 28, 2023), which is periodically adjusted to reflect VISA’s ongoing litigation costs. There is a very limited market for this stock, as only current owne rs of Class B shares are permitted to transact in Class B. Due to the lack of orderly trades and public information of such trades, Visa Class B stock does not have a readily determinable fair value. The Bank owns 100 shares of preferred stock of SHCPFIC. These shares are not transferable without the consent of SHCPFIC and does not have a readily determinable fair value. These restricted investments are carried at cost and evaluated for impairment periodically. As of September 30, 2023, there was no impairment associated with these shares.

Note 8 - Loans & Allowance for

Note 8 - Loans & Allowance for Credit Losses on Loans	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Loans & Allowance for Credit Losses on Loans	8. LOANS & ALLOWANCE FOR CREDIT LOSSES ON LOANS Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the principal amount outstanding, net of deferred loan fees and costs. Interest income is accrued on the principal amount outstanding. Loan origination and commitment fees and related direct costs are deferred and amortized to income over the term of the respective loan and loan commitment period as a yield adjustment. Loans held-for-sale consists of residential mortgage loans that are carried at the lower of aggregate cost or fair value. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential mortgages held-for-sale are included in non-interest income. The Company maintains an allowance for credit losses on loans, which is intended to absorb probable known and inherent losses in the outstanding loan portfolio. The allowance is reduced by actual credit losses and is increased or decreased by the provision (reversal) for loan losses and increased by recoveries of previous losses. The provisions or reversals for credit losses are charged to earnings to bring the total allowance for loan losses to a level considered necessary by management. The allowance for credit losses is measured on a pool basis when similar risk characteristics exist; these pools are identified in the first table below. The Company establishes a general valuation allowance for performing loans, including non-accrual student loans. QNB calculates each segment's historical loss rate using a full economic cycle of loan balance and historical loss experienced. The level of the allowance is determined by assigning specific reserves to all non-accrual loans, except the homogeneous pool of student loans which are measured in the general reserve. An allowance on these non-accrual loans is established when the discounted cash flows (or collateral value) of the loan is lower than the carrying value of that loan. The portion of the allowance that is allocated to non-accrual loans is determined by estimating the inherent loss on each credit after giving consideration to the value of underlying collateral. The general component is adjusted for qualitative factors. These qualitative risk factors include: 1. Concentrations: The Company adjusts historic loss for concentrations in the current portfolio that were not present during the down-turn of economic cycle. 2. Economic Forecast: The Company utilizes an entire economic cycle of data to determine loss rates by segment. This approach reflects an inherent reversion to the historical losses during life of the loans within the pool considering prepayments and loss experience throughout an entire economic cycle. However, the Company feels it is prudent to maintain a floor in its model to assure that there is enough reserve on hand to sustain any losses upon an upcoming recession. Management emphasizes loan quality and close monitoring of potential problem credits. Credit risk identification and review processes are utilized in order to assess and monitor the degree of risk in the loan portfolio. The Company’s lending and credit administration staff are charged with reviewing the loan portfolio and identifying changes in the economy or in a borrower’s circumstances which may affect the ability to repay debt or the value of pledged collateral. A loan classification and review system exists that identifies those loans with a higher than normal risk of collectability. Each commercial loan is assigned a grade based upon an assessment of the borrower’s financial capacity to service the debt and the presence and value of collateral for the loan. An independent firm reviews risk assessment and evaluates the adequacy of the allowance for loan losses. Management meets monthly to review the credit quality of the loan portfolio and quarterly to review the allowance for loan losses. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the Company's allowance for credit losses on loans. Such agencies may require the Company to recognize additions to the allowance based on their judgments using information available to them at the time of their examination. Management believes that it uses the best information available to make determinations about the adequacy of the allowance and that it has established its existing allowance for credit losses on loans in accordance with U.S. GAAP. If circumstances differ substantially from the current calculation, future adjustments to the allowance for credit losses on loans may be necessary and results of operations could be affected. Because future events affecting borrowers and collateral cannot be predicted with certainty, there can be no assurance that increases to the allowance will not be necessary should the quality of any loans deteriorate. Major classes of loans are as follows: September 30, 2023 Commercial: Commercial and industrial $ 129,425 Construction and land development 99,958 Real estate secured by multi-family properties 106,644 Real estate secured by owner-occupied properties 163,163 Real estate secured by other commercial properties 261,539 Revolving real estate secured by 1-4 family properties-business 6,960 Real estate secured by 1st lien on 1-4 family properties-business 99,047 Real estate secured by junior lien on 1-4 family properties-business 3,457 State and political subdivisions 19,854 Retail: 1-4 family residential mortgages 108,304 Construction-individual 328 Revolving home equity secured by 1-4 family properties-personal 33,151 Real estate secured by 1st lien on 1-4 family properties-personal 11,651 Real estate secured by junior lien on 1-4 family properties-personal 13,522 Student loans 1,746 Overdrafts 171 Other consumer 1,773 Total loans 1,060,693 Net unearned (fees) costs ( 243 ) Allowance for credit losses on loans ( 8,542 ) Loans receivable, net $ 1,051,908 December 31, 2022 Commercial: Commercial and industrial $ 160,875 Construction 62,955 Secured by commercial real estate 518,070 Secured by residential real estate 103,419 State and political subdivisions 20,971 Retail: 1-4 family residential mortgages 105,654 Home equity loans and lines 63,580 Consumer 4,113 Total loans 1,039,637 Net unearned (fees) costs ( 252 ) Allowance for loan losses ( 10,531 ) Loans receivable, net $ 1,028,854 Overdrafts are reclassified as loans and at December 31, 2022 are included in consumer loans above and total loans receivable on the Consolidated Balance Sheets. At December 31, 2022, overdrafts were approximately $ 132,000 . Loans secured by commercial real estate include all loans collateralized at least in part by commercial real estate. These loans may not be for the express purpose of conducting commercial real estate transactions. QNB generally lends in Bucks, Lehigh, and Montgomery counties in southeastern Pennsylvania. To a large extent, QNB makes loans collateralized at least in part by real estate. Its lending activities could be affected by changes in the general economy, the regional economy, or real estate values. The Company engages in a variety of lending activities, including commercial, residential real estate and consumer transactions. The Company focuses its lending activities on individuals, professionals and small to medium sized businesses. Risks associated with lending activities include economic conditions and changes in interest rates, which can adversely impact both the ability of borrowers to repay their loans and the value of the associated collateral. Commercial and industrial loans, commercial real estate loans, construction loans and residential real estate loans with a business purpose are generally perceived as having more risk of default than residential real estate loans with a personal purpose and consumer loans. These types of loans involve larger loan balances to a single borrower or groups of related borrowers and are more susceptible to a risk of loss during a downturn in the business cycle. These loans may involve greater risk because the availability of funds to repay these loans depends on the successful operation of the borrower’s business. The assets financed are used within the business for its ongoing operation. Repayment of these kinds of loans generally comes from the cash flow of the business or the ongoing conversions of assets, such as accounts receivable and inventory, to cash. Typical collateral for commercial and industrial loans includes the borrower’s accounts receivable, inventory and machinery and equipment. Commercial real estate and residential real estate loans secured for a business purpose are originated primarily within the eastern Pennsylvania market area at conservative loan-to-value ratios and often backed by the individual guarantees of the borrowers or owners. Repayment of this kind of loan is dependent upon either the ongoing cash flow of the borrowing entity or the resale or lease of the subject property. Commercial real estate loans may be affected to a greater extent than residential loans by adverse conditions in real estate markets or the economy because commercial real estate borrowers’ ability to repay their loans depends on successful development of their properties, as well as the factors affecting residential real estate borrowers. Loans to state and political subdivisions are tax-exempt or taxable loans to municipalities, school districts and housing and industrial development authorities. These loans can be general obligations of the municipality or school district repaid through their taxing authority, revenue obligations repaid through the income generated by the operations of the authority, such as a water or sewer authority, or loans issued to a housing and industrial development agency, for which a private corporation is responsible for payments on the loans. The Company originates fixed-rate and adjustable-rate real estate-residential mortgage loans for personal purposes that are secured by first liens on the underlying 1-4 family residential properties. Credit risk exposure in this area of lending is minimized by the evaluation of the credit worthiness of the borrower, including debt-to-income ratios, credit scores and adherence to underwriting policies that emphasize conservative loan-to-value ratios of generally no more than 80%. Residential mortgage loans granted in excess of the 80 % loan-to-value ratio criterion are generally insured by private mortgage insurance. The real estate-home equity portfolio consists of fixed-rate home equity loans and variable-rate home equity lines of credit. Risks associated with loans secured by residential properties are generally lower than commercial loans and include general economic risks, such as the strength of the job market, employment stability and the strength of the housing market. Since most loans are secured by a primary or secondary residence, the borrower’s continued employment is the greatest risk to repayment. The Company offers a variety of loans to individuals for personal and household purposes. Consumer loans are generally considered to have greater risk than first or second mortgages on real estate because they may be unsecured, or, if they are secured, the value of the collateral may be difficult to assess and is more likely to decrease in value than real estate. Credit risk in this portfolio is controlled by conservative underwriting standards that consider debt-to-income levels and the creditworthiness of the borrower and, if secured, collateral values. The Company employs a ten-grade risk rating system related to the credit quality of commercial loans and loans to state and political subdivisions of which the first six categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. 1. Excellent - no apparent risk 2. Good - minimal risk 3. Acceptable - lower risk 4. Acceptable - average risk 5. Acceptable – higher risk 6. Pass watch 7. Special Mention - potential weaknesses 8. Substandard - well defined weaknesses 9. Doubtful - full collection unlikely 10. Loss - considered uncollectible The Company maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential problem loans. Each loan officer assigns a rating to all loans in the portfolio at the time the loan is originated. Loans with risk ratings of one through five are reviewed annually based on the borrower’s fiscal year. Loans with risk ratings of six are reviewed every six to twelve months based on the dollar amount of the relationship with the borrower. Loans with risk ratings of seven through ten are reviewed at least quarterly, and as often as monthly, at management’s discretion. The Company also utilizes an outside loan review firm to review the portfolio on a semi-annual basis to provide the Board of Directors and senior management an independent review of the Company’s loan portfolio on an ongoing basis. These reviews are designed to recognize deteriorating credits in their earliest stages in an effort to reduce and control risk in the lending function as well as identifying potential shifts in the quality of the loan portfolio. The examinations by the outside loan review firm include the review of lending activities with respect to underwriting and processing new loans, monitoring the risk of existing loans and to provide timely follow-up and corrective action for loans showing signs of deterioration in quality. In addition, the outside firm reviews the methodology for the allowance for loan losses to determine compliance to policy and regulatory guidance. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company’s internal risk rating system as of September 30, 2023 and December 31, 2022: Term Loans by Origination Year September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Commercial Loans Commercial and industrial: Risk rating Pass $ 11,675 $ 15,261 $ 9,197 $ 6,624 $ 6,179 $ 7,696 $ 71,556 $ 128,188 Special mention — — — — — — — — Substandard — — — — — — 1,237 1,237 Doubtful — — — — — — — — Total commercial and industrial $ 11,675 $ 15,261 $ 9,197 $ 6,624 $ 6,179 $ 7,696 $ 72,793 $ 129,425 Construction and land development: Risk rating Pass $ 32,038 $ 42,023 $ 14,091 $ 3,275 $ 4,078 $ 4,408 $ — $ 99,913 Special mention — — — — — — — — Substandard — — — — — 45 — 45 Doubtful — — — — — — — — Total construction and land development $ 32,038 $ 42,023 $ 14,091 $ 3,275 $ 4,078 $ 4,453 $ — $ 99,958 Real estate secured by multi-family properties: Risk rating Pass $ 7,358 $ 29,036 $ 23,565 $ 9,909 $ 5,848 $ 28,049 $ — $ 103,765 Special mention — — — — — — — — Substandard — — — — 709 2,170 — 2,879 Doubtful — — — — — — — — Total real estate secured by multi-family properties $ 7,358 $ 29,036 $ 23,565 $ 9,909 $ 6,557 $ 30,219 $ — $ 106,644 Real estate secured by owner-occupied properties: Risk rating Pass $ 12,648 $ 29,879 $ 28,325 $ 19,262 $ 12,158 $ 55,004 $ — $ 157,276 Special mention — — — — — — — — Substandard — — — — 5,887 — 5,887 Doubtful — — — — — — — — Total real estate secured by owner-occupied properties $ 12,648 $ 29,879 $ 28,325 $ 19,262 $ 12,158 $ 60,891 $ — $ 163,163 Real estate secured by other commercial properties: Term Loans by Origination Year September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Risk rating Pass $ 21,258 $ 44,999 $ 43,063 $ 19,829 $ 29,232 $ 102,282 $ — $ 260,663 Special mention — — — — — — — — Substandard — — — — — 876 — 876 Doubtful — — — — — — — — Total real estate secured by other commercial properties $ 21,258 $ 44,999 $ 43,063 $ 19,829 $ 29,232 $ 103,158 $ — $ 261,539 Revolving real estate secured by 1-4 family properties-business: Risk rating Pass $ — $ — $ — $ — $ — $ — $ 6,960 $ 6,960 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total revolving real estate secured by 1-4 family properties-business $ — $ — $ — $ — $ — $ — $ 6,960 $ 6,960 Real estate secured by 1st lien on 1-4 family properties-business: Risk rating Pass $ 7,685 $ 29,096 $ 21,313 $ 10,510 $ 8,771 $ 20,763 $ — $ 98,138 Special mention — — 138 — — — — 138 Substandard — 157 — — 277 337 — 771 Doubtful — — — — — — — — Total real estate secured by 1st lien on 1-4 family properties-business $ 7,685 $ 29,253 $ 21,451 $ 10,510 $ 9,048 $ 21,100 $ — $ 99,047 Real estate secured by junior lien on 1-4 family properties-business: Risk rating Pass $ 479 $ 611 $ 551 $ 592 $ 41 $ 964 $ — $ 3,238 Special mention — — — — — — — — Substandard — — — — — 219 — 219 Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 479 $ 611 $ 551 $ 592 $ 41 $ 1,183 $ — $ 3,457 State and political subdivisions: Risk rating Pass $ 678 $ — $ 4,565 $ 21 $ 5,931 $ 8,659 $ — $ 19,854 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 678 $ — $ 4,565 $ 21 $ 5,931 $ 8,659 $ — $ 19,854 Total Commercial Loans: Risk rating Pass $ 93,819 $ 190,905 $ 144,670 $ 70,022 $ 72,238 $ 227,825 $ 78,516 $ 877,995 Special mention — — 138 — — — — 138 Substandard — 157 — — 986 9,534 1,237 11,914 Doubtful — — — — — — — — Total Commercial loans $ 93,819 $ 191,062 $ 144,808 $ 70,022 $ 73,224 $ 237,359 $ 79,753 $ 890,047 December 31, 2022 Pass Special Substandard Doubtful Total Commercial: Commercial and industrial $ 157,914 $ 23 $ 2,938 $ — $ 160,875 Construction 62,955 — — — 62,955 Secured by commercial real estate 505,657 2,597 9,816 — 518,070 Secured by residential real estate 102,295 194 930 — 103,419 State and political subdivisions 20,971 — — — 20,971 Total $ 849,792 $ 2,814 $ 13,684 $ — $ 866,290 For retail loans, the Company evaluates credit quality based on the performance of the individual credits. The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of September 30, 2023 and December 2022: Term Loans by Origination Year September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Retail Loans 1-4 family residential mortgages: Payment performance Performing $ 10,775 $ 14,739 $ 30,773 $ 20,757 $ 4,567 $ 25,891 $ — $ 107,502 Nonperforming — — — — — 802 — 802 Total 1-4 family residential mortgages $ 10,775 $ 14,739 $ 30,773 $ 20,757 $ 4,567 $ 26,693 $ — $ 108,304 Construction-individual: Payment performance Performing $ — $ — $ 328 $ — $ — $ — $ — $ 328 Nonperforming — — — — — — — — Total construction-individual $ — $ — $ 328 $ — $ — $ — $ — $ 328 Revolving home equity secured by 1-4 family properties-personal: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 32,979 $ 32,979 Nonperforming — — — — — — 172 172 Total revolving home equity secured by 1-4 family properties-personal $ — $ — $ — $ — $ — $ — $ 33,151 $ 33,151 Real estate secured by 1st lien on 1-4 family properties-personal: Payment performance Performing $ 2,277 $ 1,657 $ 3,053 $ 1,095 $ 960 $ 2,488 $ — $ 11,530 Nonperforming — — — — — 121 — 121 Total real estate secured by 1st lien Real estate secured by 1st lien on 1-4 family properties-personal $ 2,277 $ 1,657 $ 3,053 $ 1,095 $ 960 $ 2,609 $ — $ 11,651 Real estate secured by junior lien on 1-4 family properties-personal: Payment performance Performing $ 4,029 $ 1,690 $ 2,357 $ 1,232 $ 721 $ 3,474 $ — $ 13,503 Nonperforming — 19 — — — — — 19 Total real estate secured by junior lien on 1-4 family properties-personal $ 4,029 $ 1,709 $ 2,357 $ 1,232 $ 721 $ 3,474 $ — $ 13,522 Student loans: Payment performance Performing $ — $ — $ — $ — $ — $ 1,729 $ — $ 1,729 Nonperforming — — — — — 17 — 17 Total student loans $ — $ — $ — $ — $ — $ 1,746 $ — $ 1,746 Overdrafts: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 171 $ 171 Nonperforming — — — — — — — — Total overdrafts $ — $ — $ — $ — $ — $ — $ 171 $ 171 Other consumer: Payment performance Performing $ 636 $ 329 $ 300 $ 107 $ 96 $ 52 $ 215 $ 1,735 Nonperforming — — — — — 38 — 38 Total other consumer $ 636 $ 329 $ 300 $ 107 $ 96 $ 90 $ 215 $ 1,773 Total Retail Loans: Payment performance Performing $ 17,717 $ 18,415 $ 36,811 $ 23,191 $ 6,344 $ 33,634 $ 33,365 $ 169,477 Nonperforming — 19 — — — 978 172 1,169 Total Retail Loans $ 17,717 $ 18,434 $ 36,811 $ 23,191 $ 6,344 $ 34,612 $ 33,537 $ 170,646 December 31, 2022 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 105,193 $ 461 $ 105,654 Home equity loans and lines 63,178 402 63,580 Consumer 4,051 62 4,113 Total $ 172,422 $ 925 $ 173,347 The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of September 30, 2023 and December 31, 2022: September 30, 2023 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ 83 $ — $ — $ 83 $ 129,342 $ 129,425 Construction and land development — — — — 99,958 99,958 Real estate secured by multi-family properties — — — — 106,644 106,644 Real estate secured by owner-occupied properties 226 — — 226 162,937 163,163 Real estate secured by other commercial properties 3,725 5,035 — 8,760 252,779 261,539 Revolving real estate secured by 1-4 family properties-business — — — — 6,960 6,960 Real estate secured by 1st lien on 1-4 family properties-business 231 — 1 232 98,815 99,047 Real estate secured by junior lien on 1-4 family properties-business 7 — — 7 3,450 3,457 State and political subdivisions — — — — 19,854 19,854 Retail: 1-4 family residential mortgages — 362 385 747 107,557 108,304 Construction-individual — — — — 328 328 Revolving home equity secured by 1-4 family properties-personal — 129 — 129 33,022 33,151 Real estate secured by 1st lien on 1-4 family properties-personal — — — — 11,651 11,651 Real estate secured by junior lien on 1-4 family properties-personal 18 — 19 37 13,485 13,522 Student loans — 14 — 14 1,732 1,746 Overdrafts 16 3 — 19 152 171 Other consumer 5 — — 5 1,768 1,773 Total $ 4,311 $ 5,543 $ 405 $ 10,259 $ 1,050,434 $ 1,060,693 December 31, 2022 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ — $ 1,157 $ — $ 1,157 $ 159,718 $ 160,875 Construction — — — — 62,955 62,955 Secured by commercial real estate — — — — 518,070 518,070 Secured by residential real estate — — 13 13 103,406 103,419 State and political subdivisions — — — — 20,971 20,971 Retail: 1-4 family residential mortgages 703 168 216 1,087 104,567 105,654 Home equity loans and lines 95 — — 95 63,485 63,580 Consumer 37 50 — 87 4,026 4,113 Total $ 835 $ 1,375 $ 229 $ 2,439 $ 1,037,198 $ 1,039,637 As previously discussed, the Company maintains a loan review system, which includes a continuous review of the loan portfolio by internal and external parties to aid in the early identification of potential impaired loans. 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 classified as impaired. When placing a loan on non-accrual status, management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. All non-accrual loans, except student loans, are individually evaluated for an allowance for credit losses ("ACL"). This ACL is measured using either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. An allowance for credit loss is established for a non-accrual loan if its carrying value exceeds its estimated fair value. The estimated fair values of the majority of the Company’s non-accrual loans are measured based on the estimated fair value of the loan’s collateral. For commercial loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes impaired, a decision is made regarding whether an updated certified appraisal of the real estate is necessary. This decision is based on various considerations, including the age of the most recent appraisal, the loan-to-value ratio based on the original appraisal and the condition of the property. Appraised values are discounted to arrive at the estimated selling price of the collateral, which is considered to be the estimated fair value. The discounts also include estimated costs to sell the property. For commercial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings or equipment appraisals or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The following table disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of September 30, 2023: September 30, 2023 90 Days or More Past Due-Still Accruing Nonaccrual With No Specifically-Related ACL Nonaccrual With Related ACL Total Nonaccrual Loans Commercial: Commercial and industrial $ — $ — $ 339 $ 339 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties — 188 — 188 Real estate secured by other commercial properties — — — — Revolving real estate secured by 1-4 family properties-business — — — — Real estate secured by 1st lien on 1-4 family properties-business — 1 — 1 Real estate secured by junior lien on 1-4 family properties-business — — 196 196 State and political subdivisions — — — — Retail: 1-4 family residential mortgages — 802 — 802 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal — 23 149 172 Real estate secured by 1st lien on 1-4 family properties-personal — 121 — 121 Real estate secured by junior lien on 1-4 family properties-personal — 19 — 19 Student loans — 17 — 17 Other consumer — 38 — 38 Total $ — $ 1,209 $ 684 $ 1,893 QNB recognized interest income of $ 557,000 on non-accrual loans during the nine months ended September 30, 2023. The following table presents the collateral-dependent loans by loan category at September 30, 2023: September 30, 2023 Real Estate Secured Other (1) Deficiency in Collateral Total Collateral Dependent Nonaccrual Loans Commercial: Commercial and industrial $ — $ 294 $ 45 $ 339 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties 188 — — 188 Real estate secured by other commercial properties — — — — Revolving real estate secured by 1-4 family properties-business — — — — Real estate secured by 1st lien on 1-4 family properties-business 1 1 Real estate secured by junior lien on 1-4 family properties-business — — 196 196 State and political subdivisions — — — — Retail: 1-4 family residential mortgages 802 — — 802 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal 66 — 106 172 Real estate secured by 1st lien on 1-4 family properties-personal 121 — — 121 Real estate secured by junior lien on 1-4 family properties-personal 19 — — 19 Other consumer — 38 — 38 Total $ 1,197 $ 332 $ 347 $ 1,876 (1) Secured by business assets, personal property and equipment or guarantees The following tables disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of December 31, 2022: December 31, 2022 90 days or Non-accrual Commercial: Commercial and industrial $ — $ 1,575 Construction — — Secured by commercial real estate — 2,031 Secured by residential real estate — 289 State and political subdivisions — — Retail: 1-4 family residential mortgages — 461 Home equity loans and lines — 402 Consumer — 62 Total $ — $ 4,820 The following table present the balance in the allowance for loan losses at December 31, 2022 disaggregated on the basis of the Company’s impairment method by class of loans receivable along with the balance of loans receivable by class, excluding unearned fees and costs, disaggregated on the basis of the Company’s impairment methodology: Allowance for Loan Losses Loans Receivable December 31, 2022 Balance Balance Balance Balance Balance Balance Commercial: Commercial and industrial $ 1,316 $ 125 $ 1,191 $ 160,875 $ 1,821 $ 159,054 Construction 755 — 755 62,955 — 62,955 Secured by commercial real estate 5,002 131 4,871 518,070 5,309 512,761 Secured by residential real estate 1,240 321 919 103,419 1,362 102,057 State and political subdivisions 94 — 94 20,971 — 20,971 Retail: 1-4 family residential mortgages 683 — 683 105,654 628 105,026 Home equity loans and lines 437 119 318 63,580 402 63,178 Consumer 502 — 502 4,113 45 4,068 Unallocated 502 N/A N/A N/A N/A N/A Total $ 10,531 $ 696 $ 9,333 $ 1,039,637 $ 9,567 $ 1,030,070 The following table summarizes additional information, in regards to impaired loans by loan portfolio class, as of December 31, 2022: December 31, 2022 Recorded Unpaid Related With no specific allowance recorded: Commercial: Commercial and industrial $ 1,402 $ 1,694 Construction — — Secured by commercial real estate 2,198 2,608 Secured by residential real estate 430 482 Retail: 1-4 family residential mortgages 628 678 Home equity loans and lines 240 296 Consumer 45 62 Total $ 4,943 $ 5,820 With an allowance recorded: Commercial: Commercial and industrial $ 419 $ 601 $ 125 Construction — — — Secured by commercial real estate 3,111 3,312 131 Secured by residential real estate 932 1,065 321 Retail: 1-4 family residential mortgages — — — Home equity loans and lines 162 191 119 Consumer — — — Total $ 4,624 $ 5,169 $ 696 Total: Commercial: Commercial and industrial $ 1,821 $ 2,295 $ 125 Construction — — — Secured by commercial real estate 5,309 5,920 131 Secured by residential real estate 1,362 1,547 321 Retail: 1-4 family residential mortgages 628 678 — Home equity loans and lines 402 487 119 Consumer 45 62 — Total $ 9,567 $ 10,989 $ 696 Activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2023 and 2022 are as follows: For the Three Months Ended September 30, 2023 Beginning balance prior to adoption of ASC 326 Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 795 $ 256 $ ( 273 ) $ 11 $ 789 Construction and land development 854 234 — — 1,088 Real estate secured by multi-family properties 1,624 85 — — 1,709 Real estate secured by owner-occupied properties 985 20 — — 1,005 Real estate secured by other commercial properties 1,228 ( 102 ) — — 1,126 Revolving real estate secured by 1-4 family properties-business 37 ( 1 ) — — 36 Real estate secured by 1st lien on 1-4 family properties-business 1,277 ( 2 ) — 3 1,278 Real estate secured by junior lien on 1-4 family properties-business 234 ( 24 ) — — 210 State and political subdivisions 51 5 — — 56 Retail: 1-4 family residential mortgages 433 ( 17 ) — — 416 Construction-individual — — — — — Revolving home equity secured by 1-4 family properties-personal 234 ( 103 ) — — 131 Real estate secured by 1st lien on 1-4 family properties-personal 67 3 — — 70 Real estate secured by junior lien on 1-4 family properties-personal 86 109 — 2 197 Student loans 418 ( 36 ) — 2 384 Overdrafts 13 15 ( 21 ) 7 14 Other consumer 29 10 ( 6 ) — 33 Total $ 8,365 $ 452 $ ( 300 ) $ 25 $ 8,542 For the Three Months En

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements and Disclosures	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements and Disclosures	9. FAIR VALUE MEASUREMENTS AND DISCLOSURES FASB ASC 820, Fair Value Measurements and Disclosures , defines fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants (fair values are not adjusted for transaction costs). ASC 820 also establishes a framework (fair value hierarchy) for measuring fair value under U.S. GAAP and expands disclosures about fair value measurements. ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The measurement of fair value should be consistent with one of the following valuation techniques: market approach, income approach, and/or cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (including a business). For example, valuation techniques consistent with the market approach often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering factors specific to the measurement (qualitative and quantitative). Valuation techniques consistent with the market approach include matrix pricing. Matrix pricing is a mathematical technique used principally to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the security’s relationship to other benchmark quoted securities. The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis and the fair value measurements by level within the fair value hierarchy as of September 30, 2023: September 30, 2023 Quoted prices Significant Significant Balance at end Recurring fair value measurements Available-for-sale securities: U.S. Treasury securities $ — $ 6,922 $ — $ 6,922 U.S. Government agency securities — 86,226 — 86,226 State and municipal securities (1) — 83,630 — 83,630 U.S. Government agencies and sponsored Mortgage-backed securities (1) — 233,361 — 233,361 Collateralized mortgage obligations (CMOs) — 89,185 — 89,185 Corporate debt securities and money market funds — 6,014 52 6,066 Total debt securities available-for-sale — 505,338 52 505,390 Equity securities 4,765 — — 4,765 Total recurring fair value measurements $ 4,765 $ 505,338 $ 52 $ 510,155 Nonrecurring fair value measurements* Loans individually evaluated for impairment $ — $ — $ 337 $ 337 Mortgage loans held-for-sale — — 446 446 Mortgage servicing rights — — 7 7 Total nonrecurring fair value measurements $ — $ — $ 790 $ 790 *Impairment (1) Includes derivatives designated as fair value hedging instruments as discussed in Footnote 13 December 31, 2022 Quoted prices Significant Significant Balance at end Recurring fair value measurements Debt securities available-for-sale U.S. Treasuries $ — $ 301 $ — $ 301 U.S. Government agency securities — 86,709 — 86,709 State and municipal securities — 95,367 — 95,367 U.S. Government agencies and sponsored Mortgage-backed securities — 256,161 — 256,161 Collateralized mortgage obligations (CMOs) — 101,672 — 101,672 Corporate debt securities — 6,262 53 6,315 Total debt securities available-for-sale — 546,472 53 546,525 Equity securities 12,056 — — 12,056 Total recurring fair value measurements $ 12,056 $ 546,472 $ 53 $ 558,581 Nonrecurring fair value measurements* Impaired loans $ — $ — $ 3,928 $ 3,928 Mortgage servicing rights — — 1 1 Total nonrecurring fair value measurements $ — $ — $ 3,929 $ 3,929 *Impairment There were no transfers in and out of Level 1, Level 2, or Level 3 fair value measurements during the three or nine months ended September 30, 2023. There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the three- or nine-month periods ended September 30, 2023. The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements September 30, 2023 Fair value Valuation Unobservable Value or range Loans individually evaluated for impairment $ 43 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % Loans individually evaluated for impairment 294 Financial statement values for UCC collateral Financial statement value discounts (4) - 30 % to - 100 % Mortgage servicing rights 7 Discounted cash flow Remaining term 2 to 27 years Prepayment speeds 96 % to 206 % Discount rate 12.0 % to 12.5 % Quantitative information about Level 3 fair value measurements December 31, 2022 Fair value Valuation Unobservable Value or range Impaired loans $ 3,634 Appraisal of collateral (1) Appraisal adjustments (2) - 15 % to - 100 % Liquidation expenses (3) - 10 % Impaired loans 294 Financial statement values for UCC collateral Financial statement value discounts (4) - 30 % to - 100 % Mortgage servicing rights 1 Discounted cash flow Remaining term 2 to 28 years Prepayment speeds 113 % to 235 % Discount rate 12.0 % to 12.5 % (1) Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various Level 3 inputs which are not always identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value. (3) Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value. (4) Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value. The following table presents additional information about the available-for-sale securities measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the nine months ended September 30, 2023 and 2022: Fair value measurements 2023 2022 Balance, January 1, $ 53 $ 75 Payments received ( 1 ) ( 21 ) Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive (loss) income — 1 Transfers in and/or out of Level 3 — — Balance, September 30, $ 52 $ 55 The Level 3 securities consist of one collateralized debt obligation security, the PreTSL security, which is backed by trust preferred securities issued by banks. The market for this security at September 30, 2023 was not active and markets for similar securities also are not active. The new issue market is also inactive and there are currently very few market participants who are willing and able to transact for these securities. Given conditions in the debt markets today and the absence of observable transactions in the secondary and new issue markets, we determined: • The few observable transactions and market quotations that are available are not reliable for purposes of determining fair value at September 30, 2023; • An income valuation approach technique (present value technique) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than the market approach valuation technique used at prior measurement dates; and • The PreTSL will be classified within Level 3 of the fair value hierarchy because significant adjustments are required to determine fair value at the measurement date. QNB used an independent third party to value this security using a discounted cash flow analysis. Based on management’s review of the bond’s three underlying issuers, there are no expected credit losses or prepayments; cashflows used were contractual based on the Bloomberg YA screen. The assumed cashflows have been discounted using an estimated market discount rate based on the 30 -year swap rate. The 30-year is used as the reference rate since it is indicative of market expectation for short-term rates in the future. This is consistent with the 30-year nature of the PreTSL security, which is priced using the 3-month LIBOR as a reference rate. The discount rate of 8.34 % includes the risk-free rate, a credit component and a spread for illiquidity. The following information should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only provided for a limited portion of QNB’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between QNB’s disclosures and those of other companies may not be meaningful. The following methods and assumptions were used to estimate the fair values of each major classification of financial instrument and non-financial asset at September 30, 2023 and December 31, 2022: Cash and cash equivalents, accrued interest receivable and accrued interest payable (carried at cost) : The carrying amounts reported in the balance sheet approximate those assets’ fair value. Investment securities (including derivative instruments) (carried at fair value) : The fair value of securities is primarily determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted prices. Level 2 debt securities are valued by a third-party pricing service commonly used in the banking industry. Level 2 fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution date, market consensus prepayment speeds, credit information and the security’s terms and conditions, among other things. For certain securities which are not traded in active markets or are subject to transfer restrictions, valuations are adjusted to reflect illiquidity and/or non-transferability, and such adjustments are generally based on available market evidence (Level 3). In the absence of such evidence, management’s best estimate is used. Management’s best estimate consists of both internal and external support on certain Level 3 investments. Cash flow models using a present value formula that includes assumptions market participants would use along with indicative exit pricing obtained from broker/dealers (where available) were used to support fair values of certain Level 3 investments. The fair value of derivatives instruments designated as fair value hedges are based on estimates QNB would receive or pay to terminate the contracts or agreement, taking into account current interest rates and when appropriate, the credit-worthiness of the counterparties; these values are included in Level 2. Restricted investment in stocks (carried at cost) : The fair value of stock in Atlantic Community Bankers Bank, the Federal Home Loan Bank, VISA Class B and SHCPFIC is the carrying amount, based on redemption provisions, and considers the limited marketability of and restrictions on such securities. Loans Held for Sale (carried at lower of cost or fair value) : The fair value of loans held for sale is determined, when possible, using quoted secondary market prices. If no such quoted prices exist, the fair value of a loan is determined using quoted prices for a similar loan or loans, adjusted for the specific attributes of that loan. Loans Receivable (carried at cost) : The fair values of loans are estimated using discounted cash flow analyses, using market rates at the balance sheet date that reflect the liquidity, credit and interest rate-risk inherent in the loans. Projected future cash flows are calculated based upon contractual maturity or call dates, projected repayments and prepayments of principal. Generally, for variable rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Impaired Loans (generally carried at fair value) : Impaired loans are loans for which the Company has measured impairment generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. Mortgage Servicing Rights (carried at lower of cost or fair value) : The fair value of mortgage servicing rights is based on a valuation model that calculates the present value of estimated net servicing income. The mortgage servicing rights are stratified into tranches based on predominant characteristics, such as interest rate, loan type and investor type. The valuation incorporates assumptions that market participants would use in estimating future net servicing income. Deposit liabilities (carried at cost) : The fair value of deposits with no stated maturity (e.g. demand deposits, interest-bearing demand accounts, money market accounts and savings accounts) are by definition, equal to the amount payable on demand at the reporting date (i.e. their carrying amounts). This approach to estimating fair value excludes the significant benefit that results from the low-cost funding provided by such deposit liabilities, as compared to alternative sources of funding. Deposits with a stated maturity (time deposits) have been valued using the present value of cash flows discounted at rates approximating the current market for similar deposits. Short-term borrowings (carried at cost) : The carrying amount of short-term borrowings approximates their fair values. Long-term debt (carried at cost) : Long-term debt has stated maturities and have been valued using the present value of cash flows discounted at rates approximating the current market for similar debt instruments. Off-balance-sheet instruments (disclosed at cost) : The fair values for QNB’s off-balance sheet instruments (lending commitments and letters of credit) are based on fees currently charged in the market to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties’ credit standing. Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Company could have realized in sales transaction on the dates indicated. The estimated fair value amounts have been measured as of the respective period ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. The estimated fair values and carrying amounts of the Company’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements September 30, 2023 Carrying Fair value Quoted Significant Significant Financial assets Cash and cash equivalents $ 55,141 $ 55,141 $ 55,141 $ — $ — Investment securities: Available-for-sale (1) 505,390 505,390 — 505,338 52 Equities 4,765 4,765 4,765 — — Restricted investment in stocks 2,730 2,730 — 2,730 — Loans held for sale 446 446 — 446 — Net loans 1,051,908 1,023,811 — — 1,023,811 Mortgage servicing rights 430 608 — — 608 Accrued interest receivable 5,590 5,590 — 5,590 — Financial liabilities Deposits with no stated maturities $ 1,193,147 $ 1,193,147 $ 1,193,147 $ — $ — Deposits with stated maturities 290,186 284,757 — 284,757 — Short-term borrowings 96,703 96,703 96,703 — — Long-term debt 20,000 19,718 19,718 — — Accrued interest payable 3,278 3,278 — 3,278 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 60 — 60 — (1) Includes derivatives designated as fair value hedging instruments as discussed in Footnote 13 Fair value measurements December 31, 2022 Carrying Fair value Quoted Significant Significant Financial assets Cash and cash equivalents $ 15,899 $ 15,899 $ 15,899 $ — $ — Investment securities: Available-for-sale 546,525 546,525 — 546,472 53 Equities 12,056 12,056 12,056 — — Restricted investment in stocks 5,193 5,193 — 5,193 — Net loans 1,028,854 1,001,103 — — 1,001,103 Mortgage servicing rights 469 638 — — 638 Accrued interest receivable 5,038 5,038 — 5,038 — Financial liabilities Deposits with no stated maturities $ 1,242,920 $ 1,242,920 $ 1,242,920 $ — $ — Deposits with stated maturities 175,449 168,554 — 168,554 — Short-term borrowings 161,327 161,327 161,327 — — Long-term debt 10,000 10,000 10,000 — — Accrued interest payable 467 467 — 467 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 69 — 69 —

Note 10 - Commitments And Conti

Note 10 - Commitments And Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	10. COMMITMENTS AND CONTINGENCIES Financial Instruments with off-balance sheet risk : In the normal course of business there are various legal proceedings, commitments, and contingent liabilities which are not reflected in the consolidated financial statements. Management does not anticipate any material losses as a result of these transactions and activities. They include, among other things, commitments to extend credit and standby letters of credit. The maximum exposure to credit loss, which represents the possibility of sustaining a loss due to the failure of the other parties to a financial instrument to perform according to the terms of the contract, is represented by the contractual amount of these instruments. QNB uses the same lending standards and policies in making credit commitments as it does for on-balance sheet instruments. The activity is controlled through credit approvals, control limits, and monitoring procedures. A summary of the Company's financial instrument commitments is as follows: September 30, December 31, 2023 2022 Commitments to extend credit and unused lines of credit $ 375,448 $ 339,312 Standby letters of credit 19,894 19,512 Total financial instrument commitments $ 395,342 $ 358,824 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require the payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. QNB evaluates each customer’s creditworthiness on a case-by-case basis. Standby letters of credit are conditional commitments issued by the Company to guarantee the financial or performance obligation of a customer to a third party. QNB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for standby letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making conditional obligations as it does for on-balance sheet instruments. Standby letters of credit of $ 14,817,000 will expire within one year . The credit risk involved in issuing letters of credit is essentially the same as that involved in extending other loan commitments. The Company requires collateral and personal guarantees supporting these letters of credit as deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of personal guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The amount of the liability as of September 30, 2023 and December 31, 2022 for guarantees under standby letters of credit issued is not material. The amount of collateral obtained for letters of credit and commitments to extend credit is based on management’s credit evaluation of the customer. Collateral varies, but may include real estate, accounts receivable, marketable securities, pledged deposits, inventory or equipment. Other commitments : QNB has committed to various operating leases for several of their branch and office facilities. Some of these leases include specific provisions relating to rent increases. Some of the leases contain renewal options to extend the initial terms of the lease for periods ranging from five to ten years and certain leases allow for multiple extensions. During the nine months ended September 30, 2023, QNB renewed one lease and recorded an additional right-of-use asset in exchange for an operating lease liability of $ 369,000 .

Note 11 - Regulatory Restrictio

Note 11 - Regulatory Restrictions	9 Months Ended
	Sep. 30, 2023
Regulated Operations [Abstract]
Regulatory Restrictions	11. REGULATORY RESTRICTIONS Dividends payable by QNB and the Bank are subject to various limitations imposed by statutes, regulations and policies adopted by bank regulatory agencies. Under Federal and Pennsylvania banking law, the Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval. Under Federal Reserve regulations, the Bank is limited as to the amount it may lend affiliates, including QNB, unless such loans are collateralized by specific obligations. Both QNB and the Bank are subject to regulatory capital requirements administered by Federal banking agencies. Failure to meet minimum capital requirements can initiate actions by regulators that could have an effect on the financial statements. Under the framework for prompt corrective action, the Bank must meet capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items. The capital amounts and classification are also subject to qualitative judgments by the regulators. Management believes, as of September 30, 2023, that QNB and the Bank met capital adequacy requirements to which they were subject. As of the most recent notification, the primary regulator of the Bank considered it to be “well capitalized” under the regulatory framework. There are no conditions or events since that notification that management believes have changed the classification. To be categorized as well capitalized, bank holding companies and insured depository institutions must maintain minimum ratios as set forth in the following table below. The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized September 30, 2023 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): The Company $ 167,262 13.31 % $ 100,569 8.00 % $ 125,711 10.00 % Bank 154,116 12.41 99,353 8.00 124,191 10.00 Tier 1 capital (to risk-weighted assets): The Company $ 158,617 12.62 75,427 6.00 75,427 6.00 Bank 145,471 11.71 74,515 6.00 99,353 8.00 Common equity tier 1 capital (to risk-weighted The Company 158,617 12.62 56,570 4.50 N/A N/A Bank 145,471 11.71 55,886 4.50 80,724 6.50 Tier 1 capital (to average assets): The Company 158,617 8.95 70,925 4.00 N/A N/A Bank 145,471 8.25 70,515 4.00 88,144 5.00 Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2022 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): The Company $ 162,725 13.19 % $ 98,701 8.00 % $ 123,376 10.00 % Bank 149,908 12.52 95,796 8.00 119,746 10.00 Tier 1 capital (to risk-weighted assets): The Company 152,077 12.33 74,025 6.00 74,025 6.00 Bank 139,260 11.63 71,847 6.00 95,896 8.00 Common equity tier 1 capital (to risk-weighted The Company 152,077 12.33 55,519 4.50 N/A N/A Bank 139,260 11.63 53,886 4.50 77,835 6.50 Tier 1 capital (to average assets): The Company 152,077 8.75 69,507 4.00 N/A N/A Bank 139,260 8.07 69,009 4.00 86,261 5.00

Note 12 - Revenue Recognition f

Note 12 - Revenue Recognition from Contracts with Customers	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition from Contracts with Customers	12. REVENUE RECOGNITION FROM CONTRACTS WITH CUSTOMERS The Company generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. The main types of revenue contracts included in non-interest income within the consolidated statements of operations are as follows: • Fees for services to customers—fees include service charges on deposits which are included as liabilities in the consolidated statement of financial position and consist of transaction-based fees, stop payment fees, Automated Clearing House (ACH) fees, account maintenance fees, and overdraft services fees for various retail and business checking customers. These fees are charged as earned on the day of the transaction or within the month of the service, with the exception of Enhanced Account Analysis Fees, which are calculated on the previous month’s activity and assessed on the following month. The Enhanced Account Analysis Fees are currently being accrued; the revenue is currently being recorded in the month it is earned. Service charges on deposits are withdrawn directly from the customer’s account balance. • ATM and debit card – fees are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer’s request. • Retail brokerage and advisory—fee income and related expenses are accrued monthly to properly record the revenues in the month they are earned. Advisory fees are collected in advance on a quarterly basis. These advisory fees are recorded in the first month of the quarter for which the service is being performed. Fees that are transaction based are recognized at the point in time that the transaction is executed (i.e. trade date). • Merchant – QNB earns interchange fees from credit/debit cardholder transactions conducted through VISA/MasterCard payment networks. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized monthly, concurrently with the transaction processing services provided to the cardholder within the month. • Other—includes credit card fees, sales of checks to depositors, miscellaneous fees and gain/losses on sale of OREO. • Credit card fees are recognized monthly, concurrently with the transaction processing services provided to the cardholder within the month. • Sales of checks to depositors are commissions earned from a third-party who provides checks to QNB’s customers. There is a pre-paid incentive with the third party which is recognized over the term of the contract. Other commissions on the sales of checks are recorded weekly. • Miscellaneous fees, such as wire, cashier check and garnishment fees, are charged as earned on the day of the transaction. • Gain (loss) on sales of OREO – QNB records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When QNB finances the sale of OREO to the buyer, QNB assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, QNB adjusts the transaction prices and related gain (loss) on sale if a significant financing component is present.

Note 13 - Derivatives and Hedgi

Note 13 - Derivatives and Hedging Activities	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities	13. DERIVATIVES AND HEDGING ACTIVITIES QNB's risk management objective with respect to derivative financial instruments is to hedge the risk of changes in the fair value of certain fixed-rate investment securities, included in a closed portfolio, for changes in the Secured Overnight Financing Rate ("SOFR"). T he effective and ineffective portions of changes in the fair value of each derivative financial instrument is reported in accumulated other comprehensive (loss) income, net of tax, and are reclassified to interest income as interest payments are made or received on the hedged portfolios. QNB assesses the effectiveness of each hedging relationship using a regression analysis of prior periodic changes in fair value of both the hedge and the hedged item. In the assessment of hedge effectiveness, QNB will consider the likelihood of the counterparty's compliance with the contractual terms of the hedging derivative that could require the counterparty to make payments (counterparty default risk). If the likelihood that the counterparty will not default ceases to be probable, the hedge may no longer be highly effective and hedge ineffectiveness due to counterparty payment risk will be assessed. The following table presents the notional amounts of derivatives designated as fair value hedging instruments at September 30, 2023. QNB pledges cash or securities to cover the negative fair value of derivatives instruments. Cash collateral associated with the derivative instruments are not added to or netted against the fair value amounts. QNB did not have any derivatives designated as fair value hedging instruments at December 31, 2022. At September 30, 2023 Interest Rate Swaps-Fair Value Hedges Balance Sheet Classification Notional Amount Fair Value Investment Securities Available-for-sale: State and municipal securities $ 75,000 $ 3,041 U.S. Government agencies and GSE mortgage backed securities 225,000 7,582 Total $ 300,000 $ 10,623 The following table presents amounts included in the Consolidated Statements on Income for derivatives designated as fair value hedging instruments for the three and nine months ended September 30, 2023. For the Three Months Ended September 30, For the Nine Months Ended September 30, Income Sheet Classification 2023 2023 Interest and dividends on available-for-sale and equity securities: Taxable $ 1,190 $ 1,370 Total $ 1,190 $ 1,370 The following table presents amounts included in accumulated other comprehensive (loss) income for derivatives designated as fair value hedging instruments at September 30, 2023. Balance Sheet Classification At September 30, 2023 Accumulated other comprehensive loss, net of tax $ 8,392 Total $ 8,392

Note 2 - Recent Accounting Pr_2

Note 2 - Recent Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Impact of Adoption	The following table illustrates the impact of ASC 326: January 1, 2023 As Reported under ASC 326 Pre- ASC 326 Adoption Impact of ASC 326 Adoption Assets: Commercial loans: Revolving real estate secured by 1-4 family properties $ 5,255 $ — $ 5,255 Retail loans: 1-4 family residential mortgages 105,524 105,654 ( 130 ) Construction-individual 130 — 130 Revolving home equity secured by 1-4 family properties 36,732 41,987 ( 5,255 ) Allowance for credit losses on loans (ACL): Commercial: Commercial and industrial ( 1,246 ) ( 1,316 ) 70 Construction and land development ( 745 ) ( 755 ) 10 Real estate secured by multi-family properties ( 1,679 ) ( 995 ) ( 684 ) Real estate secured by owner-occupied properties ( 1,175 ) ( 1,549 ) 374 Real estate secured by other commercial properties ( 1,330 ) ( 2,458 ) 1,128 Revolving real estate secured by 1-4 family properties-business ( 32 ) ( 25 ) ( 7 ) Real estate secured by 1st lien on 1-4 family properties-business ( 1,700 ) ( 1,210 ) ( 490 ) Real estate secured by junior lien on 1-4 family properties-business ( 16 ) ( 30 ) 14 State and political subdivisions ( 74 ) ( 94 ) 20 Retail: 1-4 family residential mortgages ( 486 ) ( 682 ) 196 Construction-individual ( 1 ) ( 1 ) — Revolving home equity secured by 1-4 family properties-personal ( 292 ) ( 299 ) 7 Real estate secured by 1st lien on 1-4 family properties-personal ( 72 ) ( 57 ) ( 15 ) Real estate secured by junior lien on 1-4 family properties-personal ( 84 ) ( 55 ) ( 29 ) Student loans ( 466 ) ( 454 ) ( 12 ) Overdrafts ( 11 ) ( 8 ) ( 3 ) Other consumer ( 33 ) ( 41 ) 8 Unallocated — ( 502 ) 502 Total ACL ( 9,442 ) ( 10,531 ) 1,089 Deferred tax assets 4,540 4,767 ( 227 ) Liabilities: Allowance for credit losses on unused commitments $ 122 $ 117 $ 5 Equity: Retained earnings $ 129,808 $ 128,951 $ 857

Note 3 - Stock-based Compensa_2

Note 3 - Stock-based Compensation and Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Assumptions Used in Option Pricing Model	The following assumptions were used in the option pricing model in determining the fair value of options granted during the period: For the Nine Months Ended September 30, 2023 2022 Risk free interest rate 3.64 % 1.25 % Dividend yield 4.80 % 3.64 % Volatility 20.36 % 22.68 % Expected life (years) 8.35 4.05
Stock Option Activity	Stock option activity during the nine months ended September 30, 2023 and 2022 is as follows: Number Weighted Weighted Aggregate Outstanding at December 31, 2022 109,150 $ 37.65 Granted 35,000 29.51 Exercised — — Forfeited ( 22,600 ) 43.15 Outstanding at September 30, 2023 121,550 $ 34.29 4.09 $ — Exercisable at September 30, 2023 41,375 $ 37.37 0.85 $ — Number Weighted Weighted Aggregate Outstanding at December 31, 2021 113,950 $ 37.58 Granted 29,350 37.26 Exercised — — Forfeited ( 33,450 ) 36.99 Outstanding at September 30, 2022 109,850 $ 37.68 2.19 $ — Exercisable at September 30, 2022 43,925 $ 40.82 0.64 $ —

Note 4 - Earnings Per Share &_2

Note 4 - Earnings Per Share & Share Repurchase Plan (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following sets forth the computation of basic and diluted earnings per share: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2023 2022 2023 2022 Numerator for basic and diluted earnings per share - net income $ 2,344 $ 3,415 $ 8,349 $ 10,474 Denominator for basic earnings per share - weighted 3,613,230 3,567,987 3,600,137 3,560,064 Effect of dilutive securities - employee stock options — — — — Denominator for diluted earnings per share - adjusted 3,613,230 3,567,987 3,600,137 3,560,064 Earnings per share - basic $ 0.65 $ 0.96 $ 2.32 $ 2.94 Earnings per share - diluted 0.65 0.96 2.32 2.94

Note 5 - Comprehensive Income_2

Note 5 - Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2023
Other Comprehensive Loss, Tax [Abstract]
Components of Accumulated Other Comprehensive Loss	The following shows the components of accumulated other comprehensive loss at September 30, 2023 and December 31, 2022: September 30, December 31, 2023 2022 Unrealized net holding losses on available-for-sale $ ( 117,641 ) $ ( 102,692 ) Unrealized gains (losses) on available-for-sale securities — — Unrealized net holding gains (losses) on interest rate swaps 10,623 — Accumulated other loss ( 107,018 ) ( 102,692 ) Tax effect 22,474 21,565 Accumulated other comprehensive loss, net of tax $ ( 84,544 ) $ ( 81,127 )
Amounts Reclassified Out of Accumulated Other Comprehensive Loss	The following table presents amounts reclassified out of accumulated other comprehensive loss for the three and nine months ended September 30, 2023 and 2022: For the Three Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2023 2022 Affected line item in statement of income Unrealized net holding (losses) gains on available-for-sale securities $ — $ — Net gain (loss) on sales of investments available-for-sale Other-than-temporary impairment on investment securities — — Net other-than-temporary impairment losses on investment securities Fair value remeasurements on fair value hedges ( 26 ) — Interest and dividends on available-for-sale & equity securities ( 26 ) — Tax effect 5 — Provision for income taxes Total reclassification out of accumulated other comprehensive loss, net of tax $ ( 21 ) $ — Net of tax For the Nine Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2023 2022 Affected line item in statement of income Unrealized net holding (losses) gains on available-for-sale securities $ ( 257 ) $ 4 Net gain (loss) on sales of investments available-for-sale Other-than-temporary impairment on investment securities — — Net other-than-temporary impairment losses on investment securities Fair value remeasurements on fair value hedges ( 64 ) — Interest and dividends on available-for-sale & equity securities ( 321 ) 4 Tax effect 67 ( 1 ) Provision for income taxes Total reclassification out of accumulated other comprehensive loss, net of tax $ ( 254 ) $ 3 Net of tax

Note 6 - Investment Securities

Note 6 - Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Debt Securities Available-for-sale	The amortized cost and estimated fair values of investment securities available-for-sale at September 30, 2023 and December 31, 2022 were as follows: Fair Gross unrealized holding Gross unrealized holding Gross unrealized fair value hedge Amortized September 30, 2023 value gains losses gains (1) cost U.S. Treasury $ 6,922 $ — $ ( 2 ) $ — $ 6,924 U.S. Government agency 86,226 — ( 15,722 ) — 101,948 State and municipal 83,630 — ( 28,471 ) 3,041 109,060 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 233,361 — ( 52,645 ) 7,582 278,424 Collateralized mortgage obligations (CMOs) 89,185 — ( 20,154 ) — 109,339 Corporate debt and money market funds 6,066 — ( 647 ) — 6,713 Total investment debt securities available-for-sale $ 505,390 $ — $ ( 117,641 ) $ 10,623 $ 612,408 (1) See Footnote 13 Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2022 value gains losses cost U.S. Treasuries $ 301 $ 2 $ — $ 299 U.S. Government agency 86,709 — ( 15,233 ) 101,942 State and municipal 95,367 — ( 23,494 ) 118,861 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 256,161 — ( 45,303 ) 301,464 Collateralized mortgage obligations (CMOs) 101,672 — ( 18,338 ) 120,010 Corporate debt 6,315 — ( 326 ) 6,641 Total investment debt securities available-for-sale $ 546,525 $ 2 $ ( 102,694 ) $ 649,217
Investment Securities by Contractual Maturity	The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at September 30, 2023 is shown in the following table. September 30, 2023 Fair value Amortized cost Due in one year or less $ 10,261 $ 10,417 Due after one year through five years 118,489 135,377 Due after five years through ten years 301,129 372,883 Due after ten years 75,511 93,731 Total investment debt securities available-for-sale $ 505,390 $ 612,408
Realized Gain (Loss) on Investments	The following table presents information related to the Company’s gains and losses on the sales and calls of securities available-for-sale, and losses recognized for the impairment of these investments. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2023 2022 2023 2022 Gross realized gains $ — $ — $ — $ 4 Gross realized losses — — ( 257 ) — Impairment — — — — Total net gains (losses) on AFS securities $ — $ — $ ( 257 ) $ 4
Debt Securities in a Continuous Unrealized Loss Position	The following table indicates the length of time individual debt securities have been in a continuous unrealized loss position as of September 30, 2023 and December 31, 2022: Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2023 securities value losses value losses value losses U.S. Treasury 13 $ 6,922 $ ( 2 ) $ — $ — $ 6,922 $ ( 2 ) U.S. Government agency 46 — — 86,226 ( 15,722 ) 86,226 ( 15,722 ) State and municipal 192 369 ( 11 ) 80,254 ( 28,460 ) 80,623 ( 28,471 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 191 2 — 225,807 ( 52,645 ) 225,809 ( 52,645 ) Collateralized mortgage obligations (CMOs) 127 — — 89,185 ( 20,154 ) 89,185 ( 20,154 ) Corporate debt and money market funds 4 98 ( 7 ) 5,969 ( 640 ) 6,067 ( 647 ) Total 573 $ 7,391 $ ( 20 ) $ 487,441 $ ( 117,621 ) $ 494,832 $ ( 117,641 ) Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2022 securities value losses value losses value losses U.S. Government agency 46 $ 3,647 $ ( 353 ) $ 83,062 $ ( 14,880 ) $ 86,709 $ ( 15,233 ) State and municipal 216 50,156 ( 7,816 ) 45,210 ( 15,678 ) 95,366 ( 23,494 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 197 58,811 ( 6,775 ) 197,351 ( 38,528 ) 256,162 ( 45,303 ) Collateralized mortgage obligations (CMOs) 129 35,797 ( 3,983 ) 65,875 ( 14,355 ) 101,672 ( 18,338 ) Corporate debt 4 6,262 ( 318 ) 53 ( 8 ) 6,315 ( 326 ) Total 592 $ 154,673 $ ( 19,245 ) $ 391,551 $ ( 83,449 ) $ 546,224 $ ( 102,694 )
Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities	The following is a summary of unrealized and realized gains and losses recognized in net income on equity securities during the three and nine months ended September 30, 2023 and 2022: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2023 2022 2023 2022 Net (loss) gains recognized during the period on equity securities $ ( 7 ) $ ( 1,174 ) $ ( 212 ) $ ( 2,139 ) Less: Net (losses) gains recognized during the period on equity securities sold during the period 131 — 442 489 Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ ( 138 ) $ ( 1,174 ) $ ( 654 ) $ ( 2,628 )

Note 8 - Loans & Allowance fo_2

Note 8 - Loans & Allowance for Credit Losses on Loans (Tables)	9 Months Ended
	Sep. 30, 2023
Troubled Debt Restructuring [Member]
Allowance for Loan Losses	September 30, 2023 December 31, 2022 Unpaid Related Unpaid Related Legacy TDRs with no specific allowance recorded $ 4,052 $ — $ 1,272 $ — Legacy TDRs with an allowance recorded 196 245 3,400 392 Total $ 4,248 $ 245 $ 4,672 $ 392
Retail and Commercial Loans [Member]
Major Classes of Loans	Major classes of loans are as follows: September 30, 2023 Commercial: Commercial and industrial $ 129,425 Construction and land development 99,958 Real estate secured by multi-family properties 106,644 Real estate secured by owner-occupied properties 163,163 Real estate secured by other commercial properties 261,539 Revolving real estate secured by 1-4 family properties-business 6,960 Real estate secured by 1st lien on 1-4 family properties-business 99,047 Real estate secured by junior lien on 1-4 family properties-business 3,457 State and political subdivisions 19,854 Retail: 1-4 family residential mortgages 108,304 Construction-individual 328 Revolving home equity secured by 1-4 family properties-personal 33,151 Real estate secured by 1st lien on 1-4 family properties-personal 11,651 Real estate secured by junior lien on 1-4 family properties-personal 13,522 Student loans 1,746 Overdrafts 171 Other consumer 1,773 Total loans 1,060,693 Net unearned (fees) costs ( 243 ) Allowance for credit losses on loans ( 8,542 ) Loans receivable, net $ 1,051,908 December 31, 2022 Commercial: Commercial and industrial $ 160,875 Construction 62,955 Secured by commercial real estate 518,070 Secured by residential real estate 103,419 State and political subdivisions 20,971 Retail: 1-4 family residential mortgages 105,654 Home equity loans and lines 63,580 Consumer 4,113 Total loans 1,039,637 Net unearned (fees) costs ( 252 ) Allowance for loan losses ( 10,531 ) Loans receivable, net $ 1,028,854
Internal Risk Ratings and Payment Activity	Term Loans by Origination Year September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Commercial Loans Commercial and industrial: Risk rating Pass $ 11,675 $ 15,261 $ 9,197 $ 6,624 $ 6,179 $ 7,696 $ 71,556 $ 128,188 Special mention — — — — — — — — Substandard — — — — — — 1,237 1,237 Doubtful — — — — — — — — Total commercial and industrial $ 11,675 $ 15,261 $ 9,197 $ 6,624 $ 6,179 $ 7,696 $ 72,793 $ 129,425 Construction and land development: Risk rating Pass $ 32,038 $ 42,023 $ 14,091 $ 3,275 $ 4,078 $ 4,408 $ — $ 99,913 Special mention — — — — — — — — Substandard — — — — — 45 — 45 Doubtful — — — — — — — — Total construction and land development $ 32,038 $ 42,023 $ 14,091 $ 3,275 $ 4,078 $ 4,453 $ — $ 99,958 Real estate secured by multi-family properties: Risk rating Pass $ 7,358 $ 29,036 $ 23,565 $ 9,909 $ 5,848 $ 28,049 $ — $ 103,765 Special mention — — — — — — — — Substandard — — — — 709 2,170 — 2,879 Doubtful — — — — — — — — Total real estate secured by multi-family properties $ 7,358 $ 29,036 $ 23,565 $ 9,909 $ 6,557 $ 30,219 $ — $ 106,644 Real estate secured by owner-occupied properties: Risk rating Pass $ 12,648 $ 29,879 $ 28,325 $ 19,262 $ 12,158 $ 55,004 $ — $ 157,276 Special mention — — — — — — — — Substandard — — — — 5,887 — 5,887 Doubtful — — — — — — — — Total real estate secured by owner-occupied properties $ 12,648 $ 29,879 $ 28,325 $ 19,262 $ 12,158 $ 60,891 $ — $ 163,163 Real estate secured by other commercial properties: Term Loans by Origination Year September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Risk rating Pass $ 21,258 $ 44,999 $ 43,063 $ 19,829 $ 29,232 $ 102,282 $ — $ 260,663 Special mention — — — — — — — — Substandard — — — — — 876 — 876 Doubtful — — — — — — — — Total real estate secured by other commercial properties $ 21,258 $ 44,999 $ 43,063 $ 19,829 $ 29,232 $ 103,158 $ — $ 261,539 Revolving real estate secured by 1-4 family properties-business: Risk rating Pass $ — $ — $ — $ — $ — $ — $ 6,960 $ 6,960 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total revolving real estate secured by 1-4 family properties-business $ — $ — $ — $ — $ — $ — $ 6,960 $ 6,960 Real estate secured by 1st lien on 1-4 family properties-business: Risk rating Pass $ 7,685 $ 29,096 $ 21,313 $ 10,510 $ 8,771 $ 20,763 $ — $ 98,138 Special mention — — 138 — — — — 138 Substandard — 157 — — 277 337 — 771 Doubtful — — — — — — — — Total real estate secured by 1st lien on 1-4 family properties-business $ 7,685 $ 29,253 $ 21,451 $ 10,510 $ 9,048 $ 21,100 $ — $ 99,047 Real estate secured by junior lien on 1-4 family properties-business: Risk rating Pass $ 479 $ 611 $ 551 $ 592 $ 41 $ 964 $ — $ 3,238 Special mention — — — — — — — — Substandard — — — — — 219 — 219 Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 479 $ 611 $ 551 $ 592 $ 41 $ 1,183 $ — $ 3,457 State and political subdivisions: Risk rating Pass $ 678 $ — $ 4,565 $ 21 $ 5,931 $ 8,659 $ — $ 19,854 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 678 $ — $ 4,565 $ 21 $ 5,931 $ 8,659 $ — $ 19,854 Total Commercial Loans: Risk rating Pass $ 93,819 $ 190,905 $ 144,670 $ 70,022 $ 72,238 $ 227,825 $ 78,516 $ 877,995 Special mention — — 138 — — — — 138 Substandard — 157 — — 986 9,534 1,237 11,914 Doubtful — — — — — — — — Total Commercial loans $ 93,819 $ 191,062 $ 144,808 $ 70,022 $ 73,224 $ 237,359 $ 79,753 $ 890,047 December 31, 2022 Pass Special Substandard Doubtful Total Commercial: Commercial and industrial $ 157,914 $ 23 $ 2,938 $ — $ 160,875 Construction 62,955 — — — 62,955 Secured by commercial real estate 505,657 2,597 9,816 — 518,070 Secured by residential real estate 102,295 194 930 — 103,419 State and political subdivisions 20,971 — — — 20,971 Total $ 849,792 $ 2,814 $ 13,684 $ — $ 866,290 Term Loans by Origination Year September 30, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Retail Loans 1-4 family residential mortgages: Payment performance Performing $ 10,775 $ 14,739 $ 30,773 $ 20,757 $ 4,567 $ 25,891 $ — $ 107,502 Nonperforming — — — — — 802 — 802 Total 1-4 family residential mortgages $ 10,775 $ 14,739 $ 30,773 $ 20,757 $ 4,567 $ 26,693 $ — $ 108,304 Construction-individual: Payment performance Performing $ — $ — $ 328 $ — $ — $ — $ — $ 328 Nonperforming — — — — — — — — Total construction-individual $ — $ — $ 328 $ — $ — $ — $ — $ 328 Revolving home equity secured by 1-4 family properties-personal: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 32,979 $ 32,979 Nonperforming — — — — — — 172 172 Total revolving home equity secured by 1-4 family properties-personal $ — $ — $ — $ — $ — $ — $ 33,151 $ 33,151 Real estate secured by 1st lien on 1-4 family properties-personal: Payment performance Performing $ 2,277 $ 1,657 $ 3,053 $ 1,095 $ 960 $ 2,488 $ — $ 11,530 Nonperforming — — — — — 121 — 121 Total real estate secured by 1st lien Real estate secured by 1st lien on 1-4 family properties-personal $ 2,277 $ 1,657 $ 3,053 $ 1,095 $ 960 $ 2,609 $ — $ 11,651 Real estate secured by junior lien on 1-4 family properties-personal: Payment performance Performing $ 4,029 $ 1,690 $ 2,357 $ 1,232 $ 721 $ 3,474 $ — $ 13,503 Nonperforming — 19 — — — — — 19 Total real estate secured by junior lien on 1-4 family properties-personal $ 4,029 $ 1,709 $ 2,357 $ 1,232 $ 721 $ 3,474 $ — $ 13,522 Student loans: Payment performance Performing $ — $ — $ — $ — $ — $ 1,729 $ — $ 1,729 Nonperforming — — — — — 17 — 17 Total student loans $ — $ — $ — $ — $ — $ 1,746 $ — $ 1,746 Overdrafts: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 171 $ 171 Nonperforming — — — — — — — — Total overdrafts $ — $ — $ — $ — $ — $ — $ 171 $ 171 Other consumer: Payment performance Performing $ 636 $ 329 $ 300 $ 107 $ 96 $ 52 $ 215 $ 1,735 Nonperforming — — — — — 38 — 38 Total other consumer $ 636 $ 329 $ 300 $ 107 $ 96 $ 90 $ 215 $ 1,773 Total Retail Loans: Payment performance Performing $ 17,717 $ 18,415 $ 36,811 $ 23,191 $ 6,344 $ 33,634 $ 33,365 $ 169,477 Nonperforming — 19 — — — 978 172 1,169 Total Retail Loans $ 17,717 $ 18,434 $ 36,811 $ 23,191 $ 6,344 $ 34,612 $ 33,537 $ 170,646 December 31, 2022 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 105,193 $ 461 $ 105,654 Home equity loans and lines 63,178 402 63,580 Consumer 4,051 62 4,113 Total $ 172,422 $ 925 $ 173,347
Past Due Loans	September 30, 2023 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ 83 $ — $ — $ 83 $ 129,342 $ 129,425 Construction and land development — — — — 99,958 99,958 Real estate secured by multi-family properties — — — — 106,644 106,644 Real estate secured by owner-occupied properties 226 — — 226 162,937 163,163 Real estate secured by other commercial properties 3,725 5,035 — 8,760 252,779 261,539 Revolving real estate secured by 1-4 family properties-business — — — — 6,960 6,960 Real estate secured by 1st lien on 1-4 family properties-business 231 — 1 232 98,815 99,047 Real estate secured by junior lien on 1-4 family properties-business 7 — — 7 3,450 3,457 State and political subdivisions — — — — 19,854 19,854 Retail: 1-4 family residential mortgages — 362 385 747 107,557 108,304 Construction-individual — — — — 328 328 Revolving home equity secured by 1-4 family properties-personal — 129 — 129 33,022 33,151 Real estate secured by 1st lien on 1-4 family properties-personal — — — — 11,651 11,651 Real estate secured by junior lien on 1-4 family properties-personal 18 — 19 37 13,485 13,522 Student loans — 14 — 14 1,732 1,746 Overdrafts 16 3 — 19 152 171 Other consumer 5 — — 5 1,768 1,773 Total $ 4,311 $ 5,543 $ 405 $ 10,259 $ 1,050,434 $ 1,060,693 December 31, 2022 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ — $ 1,157 $ — $ 1,157 $ 159,718 $ 160,875 Construction — — — — 62,955 62,955 Secured by commercial real estate — — — — 518,070 518,070 Secured by residential real estate — — 13 13 103,406 103,419 State and political subdivisions — — — — 20,971 20,971 Retail: 1-4 family residential mortgages 703 168 216 1,087 104,567 105,654 Home equity loans and lines 95 — — 95 63,485 63,580 Consumer 37 50 — 87 4,026 4,113 Total $ 835 $ 1,375 $ 229 $ 2,439 $ 1,037,198 $ 1,039,637
Non-accrual Loans	September 30, 2023 90 Days or More Past Due-Still Accruing Nonaccrual With No Specifically-Related ACL Nonaccrual With Related ACL Total Nonaccrual Loans Commercial: Commercial and industrial $ — $ — $ 339 $ 339 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties — 188 — 188 Real estate secured by other commercial properties — — — — Revolving real estate secured by 1-4 family properties-business — — — — Real estate secured by 1st lien on 1-4 family properties-business — 1 — 1 Real estate secured by junior lien on 1-4 family properties-business — — 196 196 State and political subdivisions — — — — Retail: 1-4 family residential mortgages — 802 — 802 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal — 23 149 172 Real estate secured by 1st lien on 1-4 family properties-personal — 121 — 121 Real estate secured by junior lien on 1-4 family properties-personal — 19 — 19 Student loans — 17 — 17 Other consumer — 38 — 38 Total $ — $ 1,209 $ 684 $ 1,893 The following tables disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of December 31, 2022: December 31, 2022 90 days or Non-accrual Commercial: Commercial and industrial $ — $ 1,575 Construction — — Secured by commercial real estate — 2,031 Secured by residential real estate — 289 State and political subdivisions — — Retail: 1-4 family residential mortgages — 461 Home equity loans and lines — 402 Consumer — 62 Total $ — $ 4,820
Allowance for Loan Losses	Activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2023 and 2022 are as follows: For the Three Months Ended September 30, 2023 Beginning balance prior to adoption of ASC 326 Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 795 $ 256 $ ( 273 ) $ 11 $ 789 Construction and land development 854 234 — — 1,088 Real estate secured by multi-family properties 1,624 85 — — 1,709 Real estate secured by owner-occupied properties 985 20 — — 1,005 Real estate secured by other commercial properties 1,228 ( 102 ) — — 1,126 Revolving real estate secured by 1-4 family properties-business 37 ( 1 ) — — 36 Real estate secured by 1st lien on 1-4 family properties-business 1,277 ( 2 ) — 3 1,278 Real estate secured by junior lien on 1-4 family properties-business 234 ( 24 ) — — 210 State and political subdivisions 51 5 — — 56 Retail: 1-4 family residential mortgages 433 ( 17 ) — — 416 Construction-individual — — — — — Revolving home equity secured by 1-4 family properties-personal 234 ( 103 ) — — 131 Real estate secured by 1st lien on 1-4 family properties-personal 67 3 — — 70 Real estate secured by junior lien on 1-4 family properties-personal 86 109 — 2 197 Student loans 418 ( 36 ) — 2 384 Overdrafts 13 15 ( 21 ) 7 14 Other consumer 29 10 ( 6 ) — 33 Total $ 8,365 $ 452 $ ( 300 ) $ 25 $ 8,542 For the Three Months Ended September 30, 2022 Balance, Provision for Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 2,710 $ ( 503 ) $ ( 30 ) $ 83 $ 2,260 Construction 687 ( 297 ) — — 390 Secured by commercial real estate 4,336 834 — — 5,170 Secured by residential real estate 1,181 50 — 36 1,267 State and political subdivisions 77 12 — — 89 Retail: 1-4 family residential mortgages 680 7 — — 687 Home equity loans and lines 412 51 — 2 465 Consumer 482 69 ( 62 ) 12 501 Unallocated 732 ( 223 ) N/A N/A 509 Total $ 11,297 $ — $ ( 92 ) $ 133 $ 11,338 For the Nine Months Ended September 30, 2023 Beginning balance prior to adoption of ASC 326 Impact of adopting ASC 326 Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 1,316 $ ( 70 ) $ ( 759 ) $ ( 313 ) $ 615 $ 789 Construction and land development 755 ( 10 ) 343 — — 1,088 Real estate secured by multi-family properties 995 684 30 — — 1,709 Real estate secured by owner-occupied properties 1,549 ( 374 ) ( 170 ) — — 1,005 Real estate secured by other commercial properties 2,458 ( 1,128 ) ( 204 ) — — 1,126 Revolving real estate secured by 1-4 family properties-business 25 7 4 — — 36 Real estate secured by 1st lien on 1-4 family properties-business 1,210 490 ( 430 ) — 8 1,278 Real estate secured by junior lien on 1-4 family properties-business 30 ( 14 ) 194 — — 210 State and political subdivisions 94 ( 20 ) ( 18 ) — — 56 Retail: 1-4 family residential mortgages 682 ( 196 ) ( 70 ) — — 416 Construction-individual 1 - ( 1 ) — — — Revolving home equity secured by 1-4 family properties-personal 299 ( 7 ) ( 161 ) — — 131 Real estate secured by 1st lien on 1-4 family properties-personal 57 15 ( 2 ) — — 70 Real estate secured by junior lien on 1-4 family properties-personal 55 29 107 — 6 197 Student loans 454 12 ( 45 ) ( 43 ) 6 384 Overdrafts 8 3 54 ( 73 ) 22 14 Other consumer 41 ( 8 ) 9 ( 9 ) — 33 Unallocated 502 ( 502 ) — N/A N/A — Total $ 10,531 $ ( 1,089 ) $ ( 1,119 ) $ ( 438 ) $ 657 $ 8,542 For the Nine Months Ended September 30, 2022 Balance, Provision for Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 3,368 $ ( 1,295 ) $ ( 38 ) $ 225 $ 2,260 Construction 363 27 — — 390 Secured by commercial real estate 4,280 890 — — 5,170 Secured by residential real estate 1,035 190 — 42 1,267 State and political subdivisions 69 20 — — 89 Retail: 1-4 family residential mortgages 646 41 — — 687 Home equity loans and lines 376 85 — 4 465 Consumer 542 38 ( 109 ) 30 501 Unallocated 505 4 N/A N/A 509 Total $ 11,184 $ — $ ( 147 ) $ 301 $ 11,338 Since the implementation of ASU 326 on January 1, 2023, the Company measures loan modifications to borrowers in financial distress as a troubled debt modification ("TDM"). A TDM could involve principal forgiveness, term extension, an other-than-insignificant payment delay, interest rate reduction or exchanging or paying off existing debt for new debt with the Company . Any amount forgiven would be charged to the allowance for credit losses. There were no TDMs in 2023.
Collateral-dependent Loans By Loan Category	The following table presents the collateral-dependent loans by loan category at September 30, 2023: September 30, 2023 Real Estate Secured Other (1) Deficiency in Collateral Total Collateral Dependent Nonaccrual Loans Commercial: Commercial and industrial $ — $ 294 $ 45 $ 339 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties 188 — — 188 Real estate secured by other commercial properties — — — — Revolving real estate secured by 1-4 family properties-business — — — — Real estate secured by 1st lien on 1-4 family properties-business 1 1 Real estate secured by junior lien on 1-4 family properties-business — — 196 196 State and political subdivisions — — — — Retail: 1-4 family residential mortgages 802 — — 802 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal 66 — 106 172 Real estate secured by 1st lien on 1-4 family properties-personal 121 — — 121 Real estate secured by junior lien on 1-4 family properties-personal 19 — — 19 Other consumer — 38 — 38 Total $ 1,197 $ 332 $ 347 $ 1,876 (1) Secured by business assets, personal property and equipment or guarantees
Loans Disaggregated by Impairment Method	Allowance for Loan Losses Loans Receivable December 31, 2022 Balance Balance Balance Balance Balance Balance Commercial: Commercial and industrial $ 1,316 $ 125 $ 1,191 $ 160,875 $ 1,821 $ 159,054 Construction 755 — 755 62,955 — 62,955 Secured by commercial real estate 5,002 131 4,871 518,070 5,309 512,761 Secured by residential real estate 1,240 321 919 103,419 1,362 102,057 State and political subdivisions 94 — 94 20,971 — 20,971 Retail: 1-4 family residential mortgages 683 — 683 105,654 628 105,026 Home equity loans and lines 437 119 318 63,580 402 63,178 Consumer 502 — 502 4,113 45 4,068 Unallocated 502 N/A N/A N/A N/A N/A Total $ 10,531 $ 696 $ 9,333 $ 1,039,637 $ 9,567 $ 1,030,070
Impaired Loans	December 31, 2022 Recorded Unpaid Related With no specific allowance recorded: Commercial: Commercial and industrial $ 1,402 $ 1,694 Construction — — Secured by commercial real estate 2,198 2,608 Secured by residential real estate 430 482 Retail: 1-4 family residential mortgages 628 678 Home equity loans and lines 240 296 Consumer 45 62 Total $ 4,943 $ 5,820 With an allowance recorded: Commercial: Commercial and industrial $ 419 $ 601 $ 125 Construction — — — Secured by commercial real estate 3,111 3,312 131 Secured by residential real estate 932 1,065 321 Retail: 1-4 family residential mortgages — — — Home equity loans and lines 162 191 119 Consumer — — — Total $ 4,624 $ 5,169 $ 696 Total: Commercial: Commercial and industrial $ 1,821 $ 2,295 $ 125 Construction — — — Secured by commercial real estate 5,309 5,920 131 Secured by residential real estate 1,362 1,547 321 Retail: 1-4 family residential mortgages 628 678 — Home equity loans and lines 402 487 119 Consumer 45 62 — Total $ 9,567 $ 10,989 $ 696

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurements and Disclosures (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis	The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis and the fair value measurements by level within the fair value hierarchy as of September 30, 2023: September 30, 2023 Quoted prices Significant Significant Balance at end Recurring fair value measurements Available-for-sale securities: U.S. Treasury securities $ — $ 6,922 $ — $ 6,922 U.S. Government agency securities — 86,226 — 86,226 State and municipal securities (1) — 83,630 — 83,630 U.S. Government agencies and sponsored Mortgage-backed securities (1) — 233,361 — 233,361 Collateralized mortgage obligations (CMOs) — 89,185 — 89,185 Corporate debt securities and money market funds — 6,014 52 6,066 Total debt securities available-for-sale — 505,338 52 505,390 Equity securities 4,765 — — 4,765 Total recurring fair value measurements $ 4,765 $ 505,338 $ 52 $ 510,155 Nonrecurring fair value measurements* Loans individually evaluated for impairment $ — $ — $ 337 $ 337 Mortgage loans held-for-sale — — 446 446 Mortgage servicing rights — — 7 7 Total nonrecurring fair value measurements $ — $ — $ 790 $ 790 *Impairment (1) Includes derivatives designated as fair value hedging instruments as discussed in Footnote 13 December 31, 2022 Quoted prices Significant Significant Balance at end Recurring fair value measurements Debt securities available-for-sale U.S. Treasuries $ — $ 301 $ — $ 301 U.S. Government agency securities — 86,709 — 86,709 State and municipal securities — 95,367 — 95,367 U.S. Government agencies and sponsored Mortgage-backed securities — 256,161 — 256,161 Collateralized mortgage obligations (CMOs) — 101,672 — 101,672 Corporate debt securities — 6,262 53 6,315 Total debt securities available-for-sale — 546,472 53 546,525 Equity securities 12,056 — — 12,056 Total recurring fair value measurements $ 12,056 $ 546,472 $ 53 $ 558,581 Nonrecurring fair value measurements* Impaired loans $ — $ — $ 3,928 $ 3,928 Mortgage servicing rights — — 1 1 Total nonrecurring fair value measurements $ — $ — $ 3,929 $ 3,929 *Impairment
Quantitative Information about Assets Measured at Fair Value	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements September 30, 2023 Fair value Valuation Unobservable Value or range Loans individually evaluated for impairment $ 43 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % Loans individually evaluated for impairment 294 Financial statement values for UCC collateral Financial statement value discounts (4) - 30 % to - 100 % Mortgage servicing rights 7 Discounted cash flow Remaining term 2 to 27 years Prepayment speeds 96 % to 206 % Discount rate 12.0 % to 12.5 % Quantitative information about Level 3 fair value measurements December 31, 2022 Fair value Valuation Unobservable Value or range Impaired loans $ 3,634 Appraisal of collateral (1) Appraisal adjustments (2) - 15 % to - 100 % Liquidation expenses (3) - 10 % Impaired loans 294 Financial statement values for UCC collateral Financial statement value discounts (4) - 30 % to - 100 % Mortgage servicing rights 1 Discounted cash flow Remaining term 2 to 28 years Prepayment speeds 113 % to 235 % Discount rate 12.0 % to 12.5 % (1) Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various Level 3 inputs which are not always identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value. (3) Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value. (4) Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value.
Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs	The following table presents additional information about the available-for-sale securities measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the nine months ended September 30, 2023 and 2022: Fair value measurements 2023 2022 Balance, January 1, $ 53 $ 75 Payments received ( 1 ) ( 21 ) Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive (loss) income — 1 Transfers in and/or out of Level 3 — — Balance, September 30, $ 52 $ 55
Financial and Off-balance Sheet Instruments	The estimated fair values and carrying amounts of the Company’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements September 30, 2023 Carrying Fair value Quoted Significant Significant Financial assets Cash and cash equivalents $ 55,141 $ 55,141 $ 55,141 $ — $ — Investment securities: Available-for-sale (1) 505,390 505,390 — 505,338 52 Equities 4,765 4,765 4,765 — — Restricted investment in stocks 2,730 2,730 — 2,730 — Loans held for sale 446 446 — 446 — Net loans 1,051,908 1,023,811 — — 1,023,811 Mortgage servicing rights 430 608 — — 608 Accrued interest receivable 5,590 5,590 — 5,590 — Financial liabilities Deposits with no stated maturities $ 1,193,147 $ 1,193,147 $ 1,193,147 $ — $ — Deposits with stated maturities 290,186 284,757 — 284,757 — Short-term borrowings 96,703 96,703 96,703 — — Long-term debt 20,000 19,718 19,718 — — Accrued interest payable 3,278 3,278 — 3,278 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 60 — 60 — (1) Includes derivatives designated as fair value hedging instruments as discussed in Footnote 13 Fair value measurements December 31, 2022 Carrying Fair value Quoted Significant Significant Financial assets Cash and cash equivalents $ 15,899 $ 15,899 $ 15,899 $ — $ — Investment securities: Available-for-sale 546,525 546,525 — 546,472 53 Equities 12,056 12,056 12,056 — — Restricted investment in stocks 5,193 5,193 — 5,193 — Net loans 1,028,854 1,001,103 — — 1,001,103 Mortgage servicing rights 469 638 — — 638 Accrued interest receivable 5,038 5,038 — 5,038 — Financial liabilities Deposits with no stated maturities $ 1,242,920 $ 1,242,920 $ 1,242,920 $ — $ — Deposits with stated maturities 175,449 168,554 — 168,554 — Short-term borrowings 161,327 161,327 161,327 — — Long-term debt 10,000 10,000 10,000 — — Accrued interest payable 467 467 — 467 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 69 — 69 —

Note 10 - Commitments And Con_2

Note 10 - Commitments And Contingencies (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Financial Instrument Commitments	A summary of the Company's financial instrument commitments is as follows: September 30, December 31, 2023 2022 Commitments to extend credit and unused lines of credit $ 375,448 $ 339,312 Standby letters of credit 19,894 19,512 Total financial instrument commitments $ 395,342 $ 358,824

Note 11 - Regulatory Restrict_2

Note 11 - Regulatory Restrictions (Tables)	9 Months Ended
	Sep. 30, 2023
Regulated Operations [Abstract]
Capital Ratios and Regulatory Minimum Requirements	The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized September 30, 2023 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): The Company $ 167,262 13.31 % $ 100,569 8.00 % $ 125,711 10.00 % Bank 154,116 12.41 99,353 8.00 124,191 10.00 Tier 1 capital (to risk-weighted assets): The Company $ 158,617 12.62 75,427 6.00 75,427 6.00 Bank 145,471 11.71 74,515 6.00 99,353 8.00 Common equity tier 1 capital (to risk-weighted The Company 158,617 12.62 56,570 4.50 N/A N/A Bank 145,471 11.71 55,886 4.50 80,724 6.50 Tier 1 capital (to average assets): The Company 158,617 8.95 70,925 4.00 N/A N/A Bank 145,471 8.25 70,515 4.00 88,144 5.00 Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2022 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): The Company $ 162,725 13.19 % $ 98,701 8.00 % $ 123,376 10.00 % Bank 149,908 12.52 95,796 8.00 119,746 10.00 Tier 1 capital (to risk-weighted assets): The Company 152,077 12.33 74,025 6.00 74,025 6.00 Bank 139,260 11.63 71,847 6.00 95,896 8.00 Common equity tier 1 capital (to risk-weighted The Company 152,077 12.33 55,519 4.50 N/A N/A Bank 139,260 11.63 53,886 4.50 77,835 6.50 Tier 1 capital (to average assets): The Company 152,077 8.75 69,507 4.00 N/A N/A Bank 139,260 8.07 69,009 4.00 86,261 5.00

Note 13 - Derivatives and Hed_2

Note 13 - Derivatives and Hedging Activities (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Derivative Instruments	The following table presents the notional amounts of derivatives designated as fair value hedging instruments at September 30, 2023. QNB pledges cash or securities to cover the negative fair value of derivatives instruments. Cash collateral associated with the derivative instruments are not added to or netted against the fair value amounts. QNB did not have any derivatives designated as fair value hedging instruments at December 31, 2022. At September 30, 2023 Interest Rate Swaps-Fair Value Hedges Balance Sheet Classification Notional Amount Fair Value Investment Securities Available-for-sale: State and municipal securities $ 75,000 $ 3,041 U.S. Government agencies and GSE mortgage backed securities 225,000 7,582 Total $ 300,000 $ 10,623
Schedule of Derivative Designated as Fair Value Hedging Instruments of Statements on Income	The following table presents amounts included in the Consolidated Statements on Income for derivatives designated as fair value hedging instruments for the three and nine months ended September 30, 2023. For the Three Months Ended September 30, For the Nine Months Ended September 30, Income Sheet Classification 2023 2023 Interest and dividends on available-for-sale and equity securities: Taxable $ 1,190 $ 1,370 Total $ 1,190 $ 1,370
Schedule of Derivative Designated as Fair Value Hedging Instruments of Accumulated Other Comprehensive (Loss) Income	The following table presents amounts included in accumulated other comprehensive (loss) income for derivatives designated as fair value hedging instruments at September 30, 2023. Balance Sheet Classification At September 30, 2023 Accumulated other comprehensive loss, net of tax $ 8,392 Total $ 8,392

Note 2 - Recent Accounting Pr_3

Note 2 - Recent Accounting Pronouncements (Details Textual) - USD ($)		9 Months Ended
	Jan. 01, 2023	Sep. 30, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings	$ 129,808,000	$ 134,160,000	$ 128,951,000
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13 [Member]	Accounting Standards Update 2016-13 [Member]
Cumulative Effect, Period of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings	$ 857,000

Note 2 - Recent Accounting Pr_4

Note 2 - Recent Accounting Pronouncements - Impact of Adoption (Details) - USD ($) $ in Thousands		9 Months Ended
	Jan. 01, 2023	Sep. 30, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2016-13 [Member]	Accounting Standards Update 2016-13 [Member]
Loans		$ 1,060,693	$ 1,039,637
Allowance for credit losses on loans (ACL)	$ (9,442)
Deferred tax assets	4,540
Liabilities:
Allowance for credit losses on unused commitments	122
Equity:
Retained earnings	129,808	134,160	128,951
Commercial Portfolio Segment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		890,047
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		129,425	160,875
Allowance for credit losses on loans (ACL)	(1,246)
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		99,958
Allowance for credit losses on loans (ACL)	(745)
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		106,644
Allowance for credit losses on loans (ACL)	(1,679)
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		163,163
Allowance for credit losses on loans (ACL)	1,175
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		261,539
Allowance for credit losses on loans (ACL)	1,330
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		6,960
Allowance for credit losses on loans (ACL)	(32)
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		99,047
Allowance for credit losses on loans (ACL)	(1,700)
Commercial Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		3,457
Allowance for credit losses on loans (ACL)	(16)
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		19,854	$ 20,971
Allowance for credit losses on loans (ACL)	(74)
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		108,304
Allowance for credit losses on loans (ACL)	(486)
Retail Portfolio Segment [Member] | Construction-individual [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		328
Allowance for credit losses on loans (ACL)	(1)
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		33,151
Allowance for credit losses on loans (ACL)	(292)
Retail Portfolio Segment [Member] | Real Estate Secured By First Lien on One to Four Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		11,651
Allowance for credit losses on loans (ACL)	(72)
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		13,522
Allowance for credit losses on loans (ACL)	(84)
Retail Portfolio Segment [Member] | Student Loans [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		1,746
Allowance for credit losses on loans (ACL)	(466)
Retail Portfolio Segment [Member] | Overdrafts [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		171
Allowance for credit losses on loans (ACL)	(11)
Retail Portfolio Segment [Member] | Other Consumer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		$ 1,773
Allowance for credit losses on loans (ACL)	(33)
Unallocated Financing Receivables [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	0
Commercial Loans [Member] | Revolving Real Estate Secured by One to Four Family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	5,255
Retail Loans [Member] | 1-4 Family Residential Mortgages [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	105,524
Retail Loans [Member] | Construction-individual [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	130
Retail Loans [Member] | Revolving Home Equity Secured by 1-4 Family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	36,732
Pre-ASC 326 Adoption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(10,531)
Deferred tax assets	4,767
Liabilities:
Allowance for credit losses on unused commitments	117
Equity:
Retained earnings	128,951
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(1,316)
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(755)
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(995)
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	1,549
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	2,458
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(25)
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(1,210)
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(30)
Pre-ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(94)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	105,654
Allowance for credit losses on loans (ACL)	(682)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Construction-individual [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(1)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(299)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Real Estate Secured By First Lien on One to Four Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(57)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(55)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Student Loans [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(454)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Overdrafts [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(8)
Pre-ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Other Consumer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(41)
Pre-ASC 326 Adoption [Member] | Unallocated Financing Receivables [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(502)
Pre-ASC 326 Adoption [Member] | Retail Loans [Member] | Revolving Home Equity Secured by 1-4 Family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	41,987
Impact of ASC 326 Adoption [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	1,089
Deferred tax assets	(227)
Liabilities:
Allowance for credit losses on unused commitments	5
Equity:
Retained earnings	857
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	70
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	10
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(684)
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(374)
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(1,128)
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(7)
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(490)
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	14
Impact of ASC 326 Adoption [Member] | Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	20
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	196
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Construction-individual [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	0
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	7
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Real Estate Secured By First Lien on One to Four Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(15)
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(29)
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Student Loans [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(12)
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Overdrafts [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	(3)
Impact of ASC 326 Adoption [Member] | Retail Portfolio Segment [Member] | Other Consumer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	8
Impact of ASC 326 Adoption [Member] | Unallocated Financing Receivables [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses on loans (ACL)	502
Impact of ASC 326 Adoption [Member] | Commercial Loans [Member] | Revolving Real Estate Secured by One to Four Family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	5,255
Impact of ASC 326 Adoption [Member] | Retail Loans [Member] | 1-4 Family Residential Mortgages [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	(130)
Impact of ASC 326 Adoption [Member] | Retail Loans [Member] | Construction-individual [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	130
Impact of ASC 326 Adoption [Member] | Retail Loans [Member] | Revolving Home Equity Secured by 1-4 Family Properties [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans	$ (5,255)

Note 3 - Stock-based Compensa_3

Note 3 - Stock-based Compensation and Shareholders' Equity (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense	$ 23,000	$ 4,000	$ 67,000	$ 50,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized	$ 190,000		$ 190,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition			53 months
Share-based compensation arrangement by share-based payment award, options, grants in period, gross			35,000	29,350
Share-based compensation arrangement by share-based payment award, options, forfeitures in period			22,600	33,450
Share-based compensation arrangement by share-based payment award, options, outstanding, number	121,550	109,850	121,550	109,850	109,150	113,950
Share-based compensation arrangement by share-based payment award, options, grants in period, weighted average grant date fair value			$ 4.11	$ 5.2
Non-Employee [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized	50,000		50,000
Share-based compensation arrangement by share-based payment award, shares issued			1,740
Stock repurchase program remaining number of shares	48,260		48,260
Annual stock based compensation service fee			$ 8,000,000
Semi annual stock based compensation payment			$ 4,000,000
The 2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized	300,000		300,000
Share-based compensation arrangement by share-based payment award, options, grants in period, gross			212,550
Share-based compensation arrangement by share-based payment award, options, forfeitures in period			120,875
Share-based compensation arrangement by share-based payment award, options, exercises in period			20,825
Share-based compensation arrangement by share-based payment award, options, outstanding, number	121,550		121,550
Employee Stock Purchase Plan 2021 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense			$ 7,000	$ 7,000
Share-based compensation arrangement by share-based payment award, number of shares authorized	30,000		30,000
Share-based compensation arrangement by share-based payment award, shares issued			10,451
Discount rate on common stock			10%
Expiration date			May 31, 2026
Director Compensation Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense	$ 20,000		$ 60,000
Employee Stock Option [Member] | The 2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, period options can be exercised after grant date			6 months
Share-based compensation arrangement by share-based payment award, expiration period			5 years
Share-based compensation arrangement by share-based payment award, award vesting period			3 years
Employee Stock Option [Member] | The 2015 Plan [Member] | First Anniversary [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage			20%
Employee Stock Option [Member] | The 2015 Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, expiration period			10 years

Note 3 - Assumptions Used in Op

Note 3 - Assumptions Used in Option Pricing Model (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Risk free interest rate	3.64%	1.25%
Dividend yield	4.80%	3.64%
Volatility	20.36%	22.68%
Expected life (years)	8 years 4 months 6 days	4 years 18 days

Note 3 - Stock Option Activity

Note 3 - Stock Option Activity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Outstanding-Number of options (in shares)	109,150	113,950
Granted-Number of options (in shares)	35,000	29,350
Forfeited-Number of options (in shares)	(22,600)	(33,450)
Outstanding ending-Number of options (in shares)	121,550	109,850
Exercisable-Number of options (in shares)	41,375	43,925
Outstanding-Weighted average exercise price (in dollars per share)	$ 37.65	$ 37.58
Granted-Weighted average exercise price (in dollars per share)	29.51	37.26
Forfeited-Weighted average exercise price (in dollars per share)	43.15	36.99
Outstanding ending-Weighted average exercise price (in dollars per share)	34.29	37.68
Exercisable-Weighted average exercise price (in dollars per share)	$ 37.37	$ 40.82
Outstanding ending-Weighted average remaining contractual term	4 years 1 month 2 days	2 years 2 months 8 days
Exercisable-Weighted average remaining contractual term	10 months 6 days	7 months 20 days

Note 4 - Computation of Basic a

Note 4 - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income	$ 2,344	$ 3,415	$ 8,349	$ 10,474
Denominator for basic earnings per share - weighted average shares outstanding	3,613,230	3,567,987	3,600,137	3,560,064
Denominator for diluted earnings per share - adjusted weighted average shares outstanding	3,613,230	3,567,987	3,600,137	3,560,064
Earnings per share - basic	$ 0.65	$ 0.96	$ 2.32	$ 2.94
Earnings per share - diluted	$ 0.65	$ 0.96	$ 2.32	$ 2.94

Note 4 - Earnings Per Share &_3

Note 4 - Earnings Per Share & Share Repurchase Plan (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Apr. 29, 2021	Feb. 09, 2009
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, shares	208,686		208,686		208,686
Treasury stock, value				$ 75
Board of Directors [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Stock repurchase plan approved date			Jan. 21, 2008
Share Repurchase Program 1 [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, shares, acquired			0	2,000
Treasury stock, shares	102,000		102,000
Treasury stock shares average price per share acquired			$ 24.93
Treasury stock, value			$ 2,543,000
Share Repurchase Program 1 [Member] | Maximum [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Stock repurchase program, number of shares authorized to be repurchased						200,000	100,000
Employee Stock Option [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	121,550	109,850	121,550	109,850

Note 5 - Components of Accumula

Note 5 - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Loss [Line Items]
Accumulated other loss	$ (107,018)	$ (102,692)
Tax effect	22,474	21,565
Accumulated other comprehensive loss, net of tax	(84,544)	(81,127)
Unrealized Net Holding Losses on Available-for-sale Securities [Member]
Accumulated Other Comprehensive Loss [Line Items]
Accumulated other loss	(117,641)	$ (102,692)
Unrealized Net Holding Gains (Losses) on Interest Rate Swaps [Member]
Accumulated Other Comprehensive Loss [Line Items]
Accumulated other loss	$ 10,623

Note 5 - Amounts Reclassified O

Note 5 - Amounts Reclassified Out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment Out Of Accumulated Other Comprehensive Loss [Line Items]
Income before income taxes	$ 2,838	$ 4,049	$ 10,291	$ 12,579
Tax effect	(494)	(634)	(1,942)	(2,105)
Net income	2,344	$ 3,415	8,349	10,474
Reclassification out of Accumulated Other Comprehensive Loss
Reclassification Adjustment Out Of Accumulated Other Comprehensive Loss [Line Items]
Unrealized net holding gains on available-for-sale securities			(257)	4
Fair value remeasurements on fair value hedges	(26)		(64)
Income before income taxes	(26)		(321)	4
Tax effect	5		67	(1)
Net income	$ (21)		$ (254)	$ 3

Note 6 - Available-for-Sale (De

Note 6 - Available-for-Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	$ 505,390	$ 546,525
Investment securities available-for-sale, debt securities gross unrealized holding gains		2
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains	10,623
Investment securities available-for-sale, debt securities gross unrealized holding losses	(117,641)	(102,694)
Investment securities available-for-sale, debt securities amortized cost	612,408	649,217
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	6,922	301
Investment securities available-for-sale, debt securities gross unrealized holding gains		2
Investment securities available-for-sale, debt securities gross unrealized holding losses	(2)
Investment securities available-for-sale, debt securities amortized cost	6,924	299
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	86,226	86,709
Investment securities available-for-sale, debt securities gross unrealized holding losses	(15,722)	(15,233)
Investment securities available-for-sale, debt securities amortized cost	101,948	101,942
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	83,630	95,367
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains	3,041
Investment securities available-for-sale, debt securities gross unrealized holding losses	(28,471)	(23,494)
Investment securities available-for-sale, debt securities amortized cost	109,060	118,861
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	233,361	256,161
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains	7,582
Investment securities available-for-sale, debt securities gross unrealized holding losses	(52,645)	(45,303)
Investment securities available-for-sale, debt securities amortized cost	278,424	301,464
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	89,185	101,672
Investment securities available-for-sale, debt securities gross unrealized holding losses	(20,154)	(18,338)
Investment securities available-for-sale, debt securities amortized cost	109,339	120,010
Corporate Debt Securities and Money Market Funds [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	6,066
Investment securities available-for-sale, debt securities gross unrealized holding losses	(647)
Investment securities available-for-sale, debt securities amortized cost	$ 6,713
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities		6,315
Investment securities available-for-sale, debt securities gross unrealized holding losses		(326)
Investment securities available-for-sale, debt securities amortized cost		$ 6,641

Note 6 - Investment Securitie_2

Note 6 - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Due in one year or less, Fair value	$ 10,261
Due after one year through five years, Fair value	118,489
Due after five years through ten years, Fair value	301,129
Due after ten years, Fair value	75,511
Investment debt securities available-for-sale, Fair value	505,390	$ 546,525
Due in one year or less, Amortized cost	10,417
Due after one year through five years, Amortized cost	135,377
Due after five years through ten years, Amortized cost	372,883
Due after ten years, Amortized cost	93,731
Investment securities available-for-sale, debt securities amortized cost	$ 612,408	$ 649,217

Note 6 - Investment Securitie_3

Note 6 - Investment Securities (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) Security	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) Security	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Investment Securities [Line Items]
Proceeds from sale of investment securities			$ 9,081,000	$ 0
Available-for-sale securities pledged as collateral	$ 294,104,000		$ 294,104,000		$ 237,645,000
Debt Securities, Available-for-Sale, Restriction Type [Extensible Enumeration]	us-gaap:AssetPledgedAsCollateralMember		us-gaap:AssetPledgedAsCollateralMember		us-gaap:AssetPledgedAsCollateralMember
Other than temporary impairment, credit losses recognized in earnings	$ 0	$ 0	$ 0	0
Available-for-sale, amortized cost	612,408,000		612,408,000		$ 649,217,000
Available-for-sale	505,390,000		505,390,000		546,525,000
Investment equity securities	$ 4,765,000		4,765,000		$ 12,056,000
Proceeds from sale of investment equity securities			$ 8,180,000	1,541,000
Pooled Trust Preferred Security [Member]
Investment Securities [Line Items]
Number of trust preferred securities | Security	1		1
Available-for-sale, amortized cost	$ 60,000		$ 60,000
Available-for-sale	52,000		52,000
Equity Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net recognized gains (losses) on sales of securities	(2,000)	(339,000)	(61,000)	(618,000)
Debt Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ 0	$ 0	$ 54,000	$ 1,000

Note 6 - Realized Gain (Loss) o

Note 6 - Realized Gain (Loss) on Investments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Gross realized gains	$ 0	$ 0	$ 0	$ 4
Gross realized losses	0	0	(257)	0
Other-than-temporary impairment	0	0	0	0
Total net gains (losses) on AFS securities	$ 0	$ 0	$ (257)	$ 4

Note 6 - Debt Securities in a C

Note 6 - Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Sep. 30, 2023 USD ($) Security	Dec. 31, 2022 USD ($) Security
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	573	592
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 7,391	$ 154,673
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(20)	(19,245)
Debt Securities in an unrealized loss position 12 months or longer, fair value	487,441	391,551
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(117,621)	(83,449)
Debt Securities in an unrealized loss position, fair value	494,832	546,224
Debt Securities in an unrealized loss position, unrealized losses	$ (117,641)	$ (102,694)
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	13
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 6,922
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(2)
Debt Securities in an unrealized loss position 12 months or longer, fair value	0
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	0
Debt Securities in an unrealized loss position, fair value	6,922
Debt Securities in an unrealized loss position, unrealized losses	$ (2)
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	46	46
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 3,647
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	(353)
Debt Securities in an unrealized loss position 12 months or longer, fair value	86,226	83,062
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(15,722)	(14,880)
Debt Securities in an unrealized loss position, fair value	86,226	86,709
Debt Securities in an unrealized loss position, unrealized losses	$ (15,722)	$ (15,233)
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	192	216
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 369	$ 50,156
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(11)	(7,816)
Debt Securities in an unrealized loss position 12 months or longer, fair value	80,254	45,210
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(28,460)	(15,678)
Debt Securities in an unrealized loss position, fair value	80,623	95,366
Debt Securities in an unrealized loss position, unrealized losses	$ (28,471)	$ (23,494)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	191	197
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 2	$ 58,811
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	(6,775)
Debt Securities in an unrealized loss position 12 months or longer, fair value	225,807	197,351
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(52,645)	(38,528)
Debt Securities in an unrealized loss position, fair value	225,809	256,162
Debt Securities in an unrealized loss position, unrealized losses	$ (52,645)	$ (45,303)
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	127	129
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 35,797
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	(3,983)
Debt Securities in an unrealized loss position 12 months or longer, fair value	89,185	65,875
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(20,154)	(14,355)
Debt Securities in an unrealized loss position, fair value	89,185	101,672
Debt Securities in an unrealized loss position, unrealized losses	$ (20,154)	$ (18,338)
Corporate Debt Securities and Money Market Funds [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	4
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 98
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(7)
Debt Securities in an unrealized loss position 12 months or longer, fair value	5,969
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(640)
Debt Securities in an unrealized loss position, fair value	6,067
Debt Securities in an unrealized loss position, unrealized losses	$ (647)
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security		4
Debt Securities in an unrealized loss position less than 12 months, fair value		$ 6,262
Debt Securities in an unrealized loss position less than 12 months, unrealized losses		(318)
Debt Securities in an unrealized loss position 12 months or longer, fair value		53
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses		(8)
Debt Securities in an unrealized loss position, fair value		6,315
Debt Securities in an unrealized loss position, unrealized losses		$ (326)

Note 6 - Summary of Unrealized

Note 6 - Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Equity Securities [Abstract]
Net (loss) gains recognized during the period on equity securities	$ (7)	$ (1,174)	$ (212)	$ (2,139)
Less: Net (losses) gains recognized during the period on equity securities sold during the period	131		442	489
Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date	$ (138)	$ (1,174)	$ (654)	$ (2,628)

Note 7 - Restricted Investmen_2

Note 7 - Restricted Investment in Stocks (Details Textual)	9 Months Ended
	Sep. 30, 2023 USD ($) shares	Sep. 28, 2023	Dec. 31, 2022 USD ($)
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 2,730,000		$ 5,193,000
Other than temporary impairment charge of restricted investment	0
Investment in Federal Home Loan Bank Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	1,718,000
Investment in Atlantic Community Bankers Bank Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	12,000
Investment In SHCPFIC Preferred Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 1,000,000
Number of shares owned | shares	100
VISA Class B Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 0
Number of shares owned | shares	6,502
VISA Class A Stock [Member]
Schedule of Investments [Line Items]
Conversion factor per share		1.5875

Note 8 - Loans & Allowance fo_3

Note 8 - Loans & Allowance for Credit Losses on Loans (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) Loan Contract	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring	$ 4,248,000		$ 4,248,000		$ 4,672,000
Over drafts reclassified as loans receivables					132,000
Loans and leases receivable, impaired, commitment to lend	14,000		14,000		5,000
Financing receivables, impaired, troubled debt restructuring, write-down	0	$ 0	$ 0	$ 0
Financing receivable, modifications, subsequent default, number of contracts | Contract			0
Interest income on non-accrual loans			$ 557,000
Performing Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring	3,979,000		3,979,000		4,301,000
Nonperforming Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring	$ 269,000		$ 269,000		$ 371,000
Residential Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Mortgage loan on real estate number of loan in foreclosure | Loan			0
Residential Portfolio Segment [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Loan to value ratio			80%

Note 8 - Major Classes of Loans

Note 8 - Major Classes of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 1,060,693	$ 1,039,637
Net unearned (fees) costs	(243)	(252)
Allowance for credit losses on loans	(8,542)	(10,531)
Loans receivable, net	1,051,908	1,028,854
Commercial Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	890,047
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	129,425	160,875
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	99,958
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	106,644
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	163,163
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	261,539
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	6,960
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	99,047
Commercial Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	3,457
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	19,854	20,971
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		62,955
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		518,070
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		103,419
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		4,113
Retail Portfolio Segment [Member] | Construction-Individual [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	328
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	33,151
Retail Portfolio Segment [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	11,651
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	13,522
Retail Portfolio Segment [Member] | Student Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	1,746
Retail Portfolio Segment [Member] | Overdrafts [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	171
Retail Portfolio Segment [Member] | Other Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	1,773
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 108,304	105,654
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		$ 63,580

Note 8 - Internal Risk Ratings

Note 8 - Internal Risk Ratings and Payment Activity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Total	$ 1,060,693	$ 1,039,637
Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		866,290
Pass [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		849,792
Special Mention [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		2,814
Substandard [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		13,684
Doubtful [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
2023	93,819
2022	191,062
2021	144,808
2020	70,022
2019	73,224
Prior	237,359
Revolving	79,753
Total	890,047
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	11,675
2022	15,261
2021	9,197
2020	6,624
2019	6,179
Prior	7,696
Revolving	72,793
Total	129,425	160,875
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	32,038
2022	42,023
2021	14,091
2020	3,275
2019	4,078
Prior	4,453
Revolving	0
Total	99,958
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	7,358
2022	29,036
2021	23,565
2020	9,909
2019	6,557
Prior	30,219
Revolving	0
Total	106,644
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	12,648
2022	29,879
2021	28,325
2020	19,262
2019	12,158
Prior	60,891
Revolving	0
Total	163,163
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	21,258
2022	44,999
2021	43,063
2020	19,829
2019	29,232
Prior	103,158
Revolving	0
Total	261,539
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	6,960
Total	6,960
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	7,685
2022	29,253
2021	21,451
2020	10,510
2019	9,048
Prior	21,100
Revolving	0
Total	99,047
Commercial Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	479
2022	611
2021	551
2020	592
2019	41
Prior	1,183
Revolving	0
Total	3,457
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	678
2022	0
2021	4,565
2020	21
2019	5,931
Prior	8,659
Revolving	0
Total	19,854	20,971
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		62,955
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		518,070
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		103,419
Commercial Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	93,819
2022	190,905
2021	144,670
2020	70,022
2019	72,238
Prior	227,825
Revolving	78,516
Total	877,995
Commercial Portfolio Segment [Member] | Pass [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	11,675
2022	15,261
2021	9,197
2020	6,624
2019	6,179
Prior	7,696
Revolving	71,556
Total	128,188	157,914
Commercial Portfolio Segment [Member] | Pass [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	32,038
2022	42,023
2021	14,091
2020	3,275
2019	4,078
Prior	4,408
Revolving	0
Total	99,913
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	7,358
2022	29,036
2021	23,565
2020	9,909
2019	5,848
Prior	28,049
Revolving	0
Total	103,765
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	12,648
2022	29,879
2021	28,325
2020	19,262
2019	12,158
Prior	55,004
Revolving	0
Total	157,276
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	21,258
2022	44,999
2021	43,063
2020	19,829
2019	29,232
Prior	102,282
Revolving	0
Total	260,663
Commercial Portfolio Segment [Member] | Pass [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	6,960
Total	6,960
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	7,685
2022	29,096
2021	21,313
2020	10,510
2019	8,771
Prior	20,763
Revolving	0
Total	98,138
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	479
2022	611
2021	551
2020	592
2019	41
Prior	964
Revolving	0
Total	3,238
Commercial Portfolio Segment [Member] | Pass [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	678
2022	0
2021	4,565
2020	21
2019	5,931
Prior	8,659
Revolving	0
Total	19,854
Commercial Portfolio Segment [Member] | Pass [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		62,955
Commercial Portfolio Segment [Member] | Pass [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		505,657
Commercial Portfolio Segment [Member] | Pass [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		102,295
Commercial Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	138
2020	0
2019	0
Prior	0
Revolving	0
Total	138
Commercial Portfolio Segment [Member] | Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0	23
Commercial Portfolio Segment [Member] | Special Mention [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	138
2020	0
2019	0
Prior	0
Revolving	0
Total	138
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		2,597
Commercial Portfolio Segment [Member] | Special Mention [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		194
Commercial Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	157
2021	0
2020	0
2019	986
Prior	9,534
Revolving	1,237
Total	11,914
Commercial Portfolio Segment [Member] | Substandard [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	1,237
Total	1,237	2,938
Commercial Portfolio Segment [Member] | Substandard [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	45
Revolving	0
Total	45
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	709
Prior	2,170
Revolving	0
Total	2,879
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2020	0
2019	0
Prior	5,887
Revolving	0
Total	5,887
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	876
Revolving	0
Total	876
Commercial Portfolio Segment [Member] | Substandard [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	157
2021	0
2020	0
2019	277
Prior	337
Revolving	0
Total	771
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	219
Revolving	0
Total	219
Commercial Portfolio Segment [Member] | Substandard [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Substandard [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
Commercial Portfolio Segment [Member] | Substandard [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		9,816
Commercial Portfolio Segment [Member] | Substandard [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		930
Commercial Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	$ 0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Total		20,971
State and Political Subdivisions Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Total		20,971
State and Political Subdivisions Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
State and Political Subdivisions Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Total		0
State and Political Subdivisions Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Total		$ 0

Note 8 - Retail Loans by Credit

Note 8 - Retail Loans by Credit Quality (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Total	$ 1,060,693	$ 1,039,637
Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		173,347
Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		172,422
Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		925
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		4,113
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,775
2022	14,739
2021	30,773
2020	20,757
2019	4,567
Prior	26,693
Revolving	0
Total	108,304	105,654
Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	328
2020	0
2019	0
Prior	0
Revolving	0
Total	328
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	33,151
Total	33,151
Retail Portfolio Segment [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	2,277
2022	1,657
2021	3,053
2020	1,095
2019	960
Prior	2,609
Revolving	0
Total	11,651
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	4,029
2022	1,709
2021	2,357
2020	1,232
2019	721
Prior	3,474
Revolving	0
Total	13,522
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1,746
Revolving	0
Total	1,746
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	171
Total	171
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	636
2022	329
2021	300
2020	107
2019	96
Prior	90
Revolving	215
Total	1,773
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Total		63,580
Retail Portfolio Segment [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	17,717
2022	18,434
2021	36,811
2020	23,191
2019	6,344
Prior	34,612
Revolving	33,537
Total	170,646
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		4,051
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,775
2022	14,739
2021	30,773
2020	20,757
2019	4,567
Prior	25,891
Revolving	0
Total	107,502	105,193
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	328
2020	0
2019	0
Prior	0
Revolving	0
Total	328
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	32,979
Total	32,979
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	2,277
2022	1,657
2021	3,053
2020	1,095
2019	960
Prior	2,488
Revolving	0
Total	11,530
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	4,029
2022	1,690
2021	2,357
2020	1,232
2019	721
Prior	3,474
Revolving	0
Total	13,503
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1,729
Revolving	0
Total	1,729
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	171
Total	171
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	636
2022	329
2021	300
2020	107
2019	96
Prior	52
Revolving	215
Total	1,735
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Total		63,178
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	17,717
2022	18,415
2021	36,811
2020	23,191
2019	6,344
Prior	33,634
Revolving	33,365
Total	169,477
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		62
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	802
Revolving	0
Total	802	461
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	172
Total	172
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	121
Revolving	0
Total	121
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	19
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	19
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	17
Revolving	0
Total	17
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	0
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	38
Revolving	0
Total	38
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Total		$ 402
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	19
2021	0
2020	0
2019	0
Prior	978
Revolving	172
Total	$ 1,169

Note 8 - Past Due Loans (Detail

Note 8 - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 1,060,693	$ 1,039,637
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,311	835
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,543	1,375
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	405	229
Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10,259	2,439
Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,050,434	1,037,198
Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	890,047
Commercial Portfolio Segment [Member] | Commercial and industrial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	129,425	160,875
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	83	0
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	1,157
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	83	1,157
Commercial Portfolio Segment [Member] | Commercial and industrial | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	129,342	159,718
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	99,958
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	99,958
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	106,644
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	106,644
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	163,163
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	226
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	226
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	162,937
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	261,539
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,725
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,035
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	8,760
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	252,779
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	6,960
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	6,960
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	99,047
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	231
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	232
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	98,815
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,457
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,450
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19,854	20,971
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19,854
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		62,955
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		62,955
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		518,070
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		518,070
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		103,419
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		13
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		13
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		103,406
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		20,971
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
State and Political Subdivisions Portfolio Segment [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		20,971
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		4,113
Retail Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		37
Retail Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		50
Retail Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Retail Portfolio Segment [Member] | Financing Receivables, Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		87
Retail Portfolio Segment [Member] | Current Loans [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		4,026
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	108,304
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	362
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	385
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	747
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	107,557
Retail Portfolio Segment [Member] | Construction-individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	328
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	328
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	33,151
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	129
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	129
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	33,022
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,651
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,651
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	13,522
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	18
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	37
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	13,485
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,746
Retail Portfolio Segment [Member] | Student Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Student Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	14
Retail Portfolio Segment [Member] | Student Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Student Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	14
Retail Portfolio Segment [Member] | Student Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,732
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	171
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	16
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19
Retail Portfolio Segment [Member] | Overdrafts [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	152
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,773
Retail Portfolio Segment [Member] | Other Consumer [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5
Retail Portfolio Segment [Member] | Other Consumer [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Other Consumer [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Other Consumer [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5
Retail Portfolio Segment [Member] | Other Consumer [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,768
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 108,304	105,654
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		703
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		168
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		216
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		1,087
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		104,567
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		63,580
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		95
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		0
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		95
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		$ 63,485

Note 8 - Non-accrual Loans (Det

Note 8 - Non-accrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		$ 0
Loans receivable		4,820
Commercial Portfolio Segment [Member] | Commercial and industrial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0	0
Loans receivable	339	1,575
Commercial Portfolio Segment [Member] | Commercial and industrial | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Commercial and industrial | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	339
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	188
Commercial Portfolio Segment [Member] | Real Estate Secured by Owner-Occupied Properties [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	188
Commercial Portfolio Segment [Member] | Real Estate Secured by Owner-Occupied Properties [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	1
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	1
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	196
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	196
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		2,031
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		289
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		0
Retail Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	1,893
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		62
Retail Portfolio Segment [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	1,209
Retail Portfolio Segment [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	684
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	802
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	802
Retail Portfolio Segment [Member] | Construction-individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	172
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	23
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	149
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	121
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	121
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	19
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	19
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	17
Retail Portfolio Segment [Member] | Student Loans [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	17
Retail Portfolio Segment [Member] | Student Loans [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	38
Retail Portfolio Segment [Member] | Other Consumer [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	38
Retail Portfolio Segment [Member] | Other Consumer [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		461
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		$ 402

Note 8 - Collateral-dependent L

Note 8 - Collateral-dependent Loans (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Commercial Portfolio Segment [Member] | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Real Estate Secured	$ 0
Other	294
Deficiency in Collateral	45
Total Collateral Dependent Nonaccrual Loans	339
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties
Financing Receivable, Past Due [Line Items]
Real Estate Secured	188
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	188
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business
Financing Receivable, Past Due [Line Items]
Real Estate Secured	1
Total Collateral Dependent Nonaccrual Loans	1
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	196
Total Collateral Dependent Nonaccrual Loans	196
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	0
Retail Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	1,197
Other	332
Deficiency in Collateral	347
Total Collateral Dependent Nonaccrual Loans	1,876
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	802
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	802
Retail Portfolio Segment [Member] | Construction-individual [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable, Past Due [Line Items]
Real Estate Secured	66
Other	0
Deficiency in Collateral	106
Total Collateral Dependent Nonaccrual Loans	172
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal
Financing Receivable, Past Due [Line Items]
Real Estate Secured	121
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	121
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal
Financing Receivable, Past Due [Line Items]
Real Estate Secured	19
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	19
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	38
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	$ 38

Note 8 - Allowance for Loan Los

Note 8 - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		$ 11,297	$ 10,531	$ 11,184
Provision for (credit to) loan losses	$ 452	0	(1,119)	0
Charge-offs	(300)	(92)	(438)	(147)
Recoveries	25	133	657	301
Allowance for loan losses, end of period	8,542	11,338	8,542	11,338
Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	8,365		10,531
Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(1,089)
Commercial Portfolio Segment [Member] | Commercial And Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		2,710	1,316	3,368
Provision for (credit to) loan losses	256	(503)	(759)	(1,295)
Charge-offs	(273)	(30)	(313)	(38)
Recoveries	11	83	615	225
Allowance for loan losses, end of period	789	2,260	789	2,260
Commercial Portfolio Segment [Member] | Commercial And Industrial [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	795		1,316
Commercial Portfolio Segment [Member] | Commercial And Industrial [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(70)
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	234		343
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	1,088		1,088
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	854		755
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(10)
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	85		30
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	1,709		1,709
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,624		995
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			684
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	20		(170)
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	1,005		1,005
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	985		1,549
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(374)
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(102)		(204)
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	1,126		1,126
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,228		2,458
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(1,128)
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By Family Properties-business [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(1)		4
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	36		36
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By Family Properties-business [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	37		25
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By Family Properties-business [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			7
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lein On Family Properties-Business [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(2)		(430)
Charge-offs	0		0
Recoveries	3		8
Allowance for loan losses, end of period	1,278		1,278
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lein On Family Properties-Business [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,277		1,210
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lein On Family Properties-Business [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			490
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(24)		194
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	210		210
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	234		30
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(14)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		687	755	363
Provision for (credit to) loan losses		(297)		27
Charge-offs		0		0
Recoveries		0		0
Allowance for loan losses, end of period		390		390
Commercial Portfolio Segment [Member] | Secured By Commercial Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		4,336	5,002	4,280
Provision for (credit to) loan losses		834		890
Charge-offs		0		0
Recoveries		0		0
Allowance for loan losses, end of period		5,170		5,170
Commercial Portfolio Segment [Member] | Secured By Residential Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		1,181	1,240	1,035
Provision for (credit to) loan losses		50		190
Charge-offs		0		0
Recoveries		36		42
Allowance for loan losses, end of period		1,267		1,267
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		77	94	69
Provision for (credit to) loan losses	5	12	(18)	(20)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	56	89	56	89
State and Political Subdivisions Portfolio Segment [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	51		94
State and Political Subdivisions Portfolio Segment [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(20)
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		482	502	542
Provision for (credit to) loan losses		(69)		38
Charge-offs		(62)		(109)
Recoveries		12		30
Allowance for loan losses, end of period		501		501
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		680	683	646
Provision for (credit to) loan losses	(17)	7	(70)	41
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	416	687	416	687
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	433		682
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(196)
Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	0		(1)
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	0		0
Retail Portfolio Segment [Member] | Construction - Individual [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	0		1
Retail Portfolio Segment [Member] | Construction - Individual [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			0
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(103)		(161)
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	131		131
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	234		299
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(7)
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	3		(2)
Charge-offs	0		0
Recoveries	0		0
Allowance for loan losses, end of period	70		70
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	67		57
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			15
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lein On 1-4 Family Properties-Personal [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	109		107
Charge-offs	0		0
Recoveries	2		6
Allowance for loan losses, end of period	197		197
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lein On 1-4 Family Properties-Personal [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	86		55
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lein On 1-4 Family Properties-Personal [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			29
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(36)		(45)
Charge-offs	0		(43)
Recoveries	2		6
Allowance for loan losses, end of period	384		384
Retail Portfolio Segment [Member] | Student Loans [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	418		454
Retail Portfolio Segment [Member] | Student Loans [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			12
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	15		54
Charge-offs	(21)		(73)
Recoveries	7		22
Allowance for loan losses, end of period	14		14
Retail Portfolio Segment [Member] | Overdrafts [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	13		8
Retail Portfolio Segment [Member] | Overdrafts [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			3
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	10		9
Charge-offs	(6)		(9)
Recoveries	0		0
Allowance for loan losses, end of period	33		33
Retail Portfolio Segment [Member] | Other Consumer [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	29		41
Retail Portfolio Segment [Member] | Other Consumer [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			(8)
Retail Portfolio Segment [Member] | Home Equity Loans And Lines [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		412	437	376
Provision for (credit to) loan losses		51		85
Charge-offs		0		0
Recoveries		2		4
Allowance for loan losses, end of period		465		465
Unallocated Financing Receivables [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period		732	502	505
Provision for (credit to) loan losses		(223)	0	4
Charge-offs		0	0	0
Recoveries		0	0	0
Allowance for loan losses, end of period	$ 0	$ 509	0	$ 509
Unallocated Financing Receivables [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			502
Unallocated Financing Receivables [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period			$ (502)

Note 8 - Specific Reserve for L

Note 8 - Specific Reserve for Loans Modified as TDR's (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Legacy TDRs with no specific allowance recorded - unpaid principal balance	$ 4,052	$ 1,272
Legacy TDRs with an allowance recorded - unpaid principal balance	196	3,400
Unpaid principal balance	4,248	4,672
Legacy TDRs with an allowance recorded - related allowance	$ 245	$ 392

Note 8 - Loans Disaggregated by

Note 8 - Loans Disaggregated by Impairment Method (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 8,542	$ 10,531	$ 11,338	$ 11,297	$ 11,184
Allowance for loan losses - individually evaluated for impairment		696
Allowance for loan losses - collectively evaluated for impairment		9,333
Loans and leases receivable		1,039,637
Loans - individually evaluated for impairment		9,567
Loans - collectively evaluated for impairment		1,030,070
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	789	1,316	2,260	2,710	3,368
Allowance for loan losses - individually evaluated for impairment		125
Allowance for loan losses - collectively evaluated for impairment		1,191
Loans and leases receivable		160,875
Loans - individually evaluated for impairment		1,821
Loans - collectively evaluated for impairment		159,054
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses		755	390	687	363
Allowance for loan losses - individually evaluated for impairment		0
Allowance for loan losses - collectively evaluated for impairment		755
Loans and leases receivable		62,955
Loans - individually evaluated for impairment		0
Loans - collectively evaluated for impairment		62,955
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses		5,002	5,170	4,336	4,280
Allowance for loan losses - individually evaluated for impairment		131
Allowance for loan losses - collectively evaluated for impairment		4,871
Loans and leases receivable		518,070
Loans - individually evaluated for impairment		5,309
Loans - collectively evaluated for impairment		512,761
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses		1,240	1,267	1,181	1,035
Allowance for loan losses - individually evaluated for impairment		321
Allowance for loan losses - collectively evaluated for impairment		919
Loans and leases receivable		103,419
Loans - individually evaluated for impairment		1,362
Loans - collectively evaluated for impairment		102,057
State and Political Subdivisions Portfolio Segment [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	56	94	89	77	69
Allowance for loan losses - individually evaluated for impairment		0
Allowance for loan losses - collectively evaluated for impairment		94
Loans and leases receivable		20,971
Loans - individually evaluated for impairment		0
Loans - collectively evaluated for impairment		20,971
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses		502	501	482	542
Allowance for loan losses - individually evaluated for impairment		0
Allowance for loan losses - collectively evaluated for impairment		502
Loans and leases receivable		4,113
Loans - individually evaluated for impairment		45
Loans - collectively evaluated for impairment		4,068
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	416	683	687	680	646
Allowance for loan losses - individually evaluated for impairment		0
Allowance for loan losses - collectively evaluated for impairment		683
Loans and leases receivable		105,654
Loans - individually evaluated for impairment		628
Loans - collectively evaluated for impairment		105,026
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses		437	465	412	376
Allowance for loan losses - individually evaluated for impairment		119
Allowance for loan losses - collectively evaluated for impairment		318
Loans and leases receivable		63,580
Loans - individually evaluated for impairment		402
Loans - collectively evaluated for impairment		63,178
Unallocated Financing Receivables [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 0	$ 502	$ 509	$ 732	$ 505

Note 8 - Impaired Loans (Detail

Note 8 - Impaired Loans (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	$ 4,943
Unpaid principal balance - with no specific allowance	5,820
Recorded investment - with an allowance	4,624
Unpaid principal balance - with an allowance	5,169
Related allowance	696
Unpaid principal balance	10,989
Recorded investment	9,567
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	1,402
Unpaid principal balance - with no specific allowance	1,694
Recorded investment - with an allowance	419
Unpaid principal balance - with an allowance	601
Related allowance	125
Unpaid principal balance	2,295
Recorded investment	1,821
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	0
Unpaid principal balance - with no specific allowance	0
Recorded investment - with an allowance	0
Unpaid principal balance - with an allowance	0
Related allowance	0
Unpaid principal balance	0
Recorded investment	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	2,198
Unpaid principal balance - with no specific allowance	2,608
Recorded investment - with an allowance	3,111
Unpaid principal balance - with an allowance	3,312
Related allowance	131
Unpaid principal balance	5,920
Recorded investment	5,309
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	430
Unpaid principal balance - with no specific allowance	482
Recorded investment - with an allowance	932
Unpaid principal balance - with an allowance	1,065
Related allowance	321
Unpaid principal balance	1,547
Recorded investment	1,362
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	45
Unpaid principal balance - with no specific allowance	62
Recorded investment - with an allowance	0
Unpaid principal balance - with an allowance	0
Related allowance	0
Unpaid principal balance	62
Recorded investment	45
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	628
Unpaid principal balance - with no specific allowance	678
Recorded investment - with an allowance	0
Unpaid principal balance - with an allowance	0
Related allowance	0
Unpaid principal balance	678
Recorded investment	628
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	240
Unpaid principal balance - with no specific allowance	296
Recorded investment - with an allowance	162
Unpaid principal balance - with an allowance	191
Related allowance	119
Unpaid principal balance	487
Recorded investment	$ 402

Note 9 - Financial Assets Measu

Note 9 - Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	$ 505,390,000	$ 546,525,000
Equity securities	4,765,000	12,056,000
US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	6,922,000	301,000
US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	86,226,000	86,709,000
US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	83,630,000	95,367,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	233,361,000	256,161,000
Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	89,185,000	101,672,000
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale		6,315,000
Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	6,066,000
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity securities	4,765,000	12,056,000
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	505,338,000	546,472,000
Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	6,922,000	301,000
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	86,226,000	86,709,000
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	83,630,000	95,367,000
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	233,361,000	256,161,000
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	89,185,000	101,672,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale		6,262,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	6,014,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	52,000	53,000
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale		53,000
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	52,000
Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	510,155,000	558,581,000
Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	4,765,000	12,056,000
Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	505,338,000	546,472,000
Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	52,000	53,000
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	790,000	3,929,000
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements		3,928,000
Nonrecurring [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	337,000
Nonrecurring [Member] | Mortgage loans held-for-sale [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	446,000
Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	7,000	1,000
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	790,000	3,929,000
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements		3,928,000
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	337,000
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage loans held-for-sale [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	446,000
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	$ 7,000	$ 1,000

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurements and Disclosures (Details Textual)	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($) Issuer Security	Sep. 30, 2023 USD ($) Issuer Security	Sep. 30, 2022 USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number of underlying issuers | Issuer	3	3
Expected credit losses or prepayments		$ 0
Swap rate period		30 years
Measurement Input, Discount Rate [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Discount rate	8.34	8.34
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, asset, gain (loss) included in earnings		$ 0	$ 0
Fair Value, Inputs, Level 3 [Member] | Collateralized Debt Obligations [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number of trust preferred securities | Security	1	1
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, asset, gain (loss) included in earnings	$ 0	$ 0

Note 9 - Quantitative Informati

Note 9 - Quantitative Information about Assets Measured at Fair Value (Details) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Loans held-for-sale		$ 446
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		790	$ 3,929
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements			3,928
Nonrecurring [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		337
Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		7	1
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		790	3,929
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements			3,928
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		337
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		$ 7	$ 1
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value liquidation inputs	[1],[2]		(10.00%)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value liquidation inputs	[1],[2]	(10.00%)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [Member] | Minimum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]		(0.15)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [Member] | Minimum [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]	(0.20)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [Member] | Maximum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]		(1)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [Member] | Maximum [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]	(1)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[2]		$ 3,634
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Nonrecurring [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[2]	$ 43
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Minimum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]		(30.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Minimum [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	(30.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Maximum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]		(100.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Maximum [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	(100.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[4]		$ 294
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Nonrecurring [Member] | Loans Individually Evaluated for Impairment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[4]	$ 294
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value expected term		2 years	2 years
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value expected term		27 years	28 years
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Discount Rate [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12%	12%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12.50%	12.50%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Speeds [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		96%	113%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Speeds [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		206%	235%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		$ 7	$ 1
[1] Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value. Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various Level 3 inputs which are not always identifiable. Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value. Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value.

Note 9 - Available-for-sale Sec

Note 9 - Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, beginning of year	$ 53	$ 75
Payments received	(1)	(21)
Included in earnings	0	0
Included in other comprehensive (loss) income	0	1
Transfers in and/or out of Level 3	0	0
Balance, end of year	$ 52	$ 55

Note 9 - Financial and Off-bala

Note 9 - Financial and Off-balance Sheet Instruments (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 55,141,000	$ 15,899,000
Available-for-sale	505,390,000	546,525,000
Equity securities	4,765,000	12,056,000
Restricted investment in stocks	2,730,000	5,193,000
Loans held for sale	446,000
Net loans	1,051,908,000	1,028,854,000
Mortgage servicing rights	430,000	469,000
Accrued interest receivable	5,590,000	5,038,000
Deposits	1,483,333,000	1,418,369,000
Short-term borrowings	96,703,000	161,327,000
Long-term debt	20,000,000	10,000,000
Accrued interest payable	3,278,000	467,000
Cash and cash equivalents	55,141,000	15,899,000
Restricted investment in stocks	2,730,000	5,193,000
Loans held for sale	446,000
Net loans	1,023,811,000	1,001,103,000
Mortgage servicing rights	608,000	638,000
Accrued interest receivable	5,590,000	5,038,000
Short-term borrowings	96,703,000	161,327,000
Long-term debt	19,718,000	10,000,000
Accrued interest payable	3,278,000	467,000
Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Equity securities	4,765,000	12,056,000
Cash and cash equivalents	55,141,000	15,899,000
Short-term borrowings	96,703,000	161,327,000
Long-term debt	19,718,000	10,000,000
Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	505,338,000	546,472,000
Restricted investment in stocks	2,730,000	5,193,000
Loans held for sale	446,000
Accrued interest receivable	5,590,000	5,038,000
Accrued interest payable	3,278,000	467,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	52,000	53,000
Net loans	1,023,811,000	1,001,103,000
Mortgage servicing rights	608,000	638,000
Standby Letters of Credit [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commitments to extend credit	60,000	69,000
Standby Letters of Credit [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commitments to extend credit	60,000	69,000
With No Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,193,147,000	1,242,920,000
Deposits	1,193,147,000	1,242,920,000
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,193,147,000	1,242,920,000
With Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	290,186,000	175,449,000
Deposits	284,757,000	168,554,000
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	$ 284,757,000	$ 168,554,000

Note 10 - Financial Instrument

Note 10 - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 395,342	$ 358,824
Commitments to Extend Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	375,448	339,312
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 19,894	$ 19,512

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Commitments And Contingencies Disclosure [Line Items]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 369,000	$ 43,000
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Financial instrument commitments expire within one year	$ 14,817,000
Maximum [Member]
Commitments And Contingencies Disclosure [Line Items]
Standby letters of credit expiration period	1 year
Lessee leasing arrangements, operating leases, renewal term	10 years
Minimum [Member]
Commitments And Contingencies Disclosure [Line Items]
Lessee leasing arrangements, operating leases, renewal term	5 years

Note 11 - Capital Ratios and Re

Note 11 - Capital Ratios and Regulatory Minimum Requirements (Details) $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
The Company [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 167,262	$ 162,725
Tier 1 capital	158,617	152,077
Common equity tier 1 capital	158,617	152,077
Tier 1 leverage capital	$ 158,617	$ 152,077
Capital to risk-weighted assets	0.1331	0.1319
Tier 1 capital to risk-weighted assets	0.1262	0.1233
Common equity tier 1 capital to risk-weighted assets	12.62%	12.33%
Tier 1 leverage capital to average assets	0.0895	0.0875
Capital required for capital adequacy	$ 100,569	$ 98,701
Tier 1 capital required for capital adequacy	75,427	74,025
Common equity tier 1 capital required for capital adequacy	56,570	55,519
Tier 1 leverage capital required for capital adequacy	$ 70,925	$ 69,507
Capital required for capital adequacy to risk-weighted assets	0.0800	0.0800
Tier 1 capital required for capital adequacy to risk-weighted assets	0.0600	0.0600
Common equity tier 1 capital required for capital adequacy to risk-weighted assets	4.50%	4.50%
Tier 1 leverage capital required for capital adequacy to average assets	0.04	0.0400
Capital required to be well capitalized	$ 125,711	$ 123,376
Tier 1 capital required to be well capitalized	$ 75,427	$ 74,025
Capital required to be well capitalized to risk-weighted assets	0.1000	0.1000
Tier 1 capital required to be well capitalized to risk-weighted assets	0.0600	0.0600
Bank [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 154,116	$ 149,908
Tier 1 capital	145,471	139,260
Common equity tier 1 capital	145,471	139,260
Tier 1 leverage capital	$ 145,471	$ 139,260
Capital to risk-weighted assets	0.1241	0.1252
Tier 1 capital to risk-weighted assets	0.1171	0.1163
Common equity tier 1 capital to risk-weighted assets	11.71%	11.63%
Tier 1 leverage capital to average assets	0.0825	0.0807
Capital required for capital adequacy	$ 99,353	$ 95,796
Tier 1 capital required for capital adequacy	74,515	71,847
Common equity tier 1 capital required for capital adequacy	55,886	53,886
Tier 1 leverage capital required for capital adequacy	$ 70,515	$ 69,009
Capital required for capital adequacy to risk-weighted assets	0.08	0.0800
Tier 1 capital required for capital adequacy to risk-weighted assets	0.06	0.0600
Common equity tier 1 capital required for capital adequacy to risk-weighted assets	4.50%	4.50%
Tier 1 leverage capital required for capital adequacy to average assets	0.04	0.0400
Capital required to be well capitalized	$ 124,191	$ 119,746
Tier 1 capital required to be well capitalized	99,353	95,896
Common equity tier 1 capital required to be well capitalized	80,724	77,835
Tier 1 leverage capital required to be well capitalized	$ 88,144	$ 86,261
Capital required to be well capitalized to risk-weighted assets	0.10	0.1000
Tier 1 capital required to be well capitalized to risk-weighted assets	0.08	0.0800
Common equity tier 1 capital required to be well capitalized to risk-weighted assets	6.50%	6.50%
Tier 1 leverage capital required to be well capitalized to average assets	0.05	0.0500

Note 13 - Schedule of Notional

Note 13 - Schedule of Notional Amounts of Derivative Instruments (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] $ in Thousands	Sep. 30, 2023 USD ($)
Derivative [Line Items]
Notional amount	$ 300,000
Fair value	10,623
State and Municipal Securities [Member]
Derivative [Line Items]
Notional amount	75,000
Fair value	3,041
U.S. Government agencies and GSE mortgage backed securities
Derivative [Line Items]
Notional amount	225,000
Fair value	$ 7,582

Note 13 - Schedule of Derivativ

Note 13 - Schedule of Derivative Designated as Fair Value Hedging Instruments of Statements on Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative [Line Items]
Taxable	$ 3,443	$ 2,376	$ 8,179	$ 7,065
Total	18,497	$ 13,546	49,825	$ 37,682
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Taxable	1,190		1,370
Total	$ 1,190		$ 1,370

Note 13 - Schedule of Derivat_2

Note 13 - Schedule of Derivative Designated as Fair Value Hedging Instruments of Accumulated Other Comprehensive (Loss) Income (Details) - Designated as Hedging Instrument [Member] $ in Thousands	Sep. 30, 2023 USD ($)
Derivative [Line Items]
Total	$ 8,392
Accumulated Other Comprehensive Income (Loss) [Member]
Derivative [Line Items]
Total	$ 8,392