QNB (QNBC) 10-K 15 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 29, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	QNB Corp.
Trading Symbol	QNBC
Security Exchange Name	NONE
Entity Interactive Data Current	Yes
Title of 12(g) Security	Common Stock
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
Document Annual Report	true
Document Transition Report	false
Entity Emerging Growth Company	false
Entity Small Business	true
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		3,654,784
Entity Public Float			$ 71,440,104
Amendment Flag	false
Entity Central Index Key	0000750558
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Auditor Firm ID	23
Auditor Name	Baker Tilly US, LLP
Auditor Location	Iselin, New Jersey
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of registrant’s Proxy Statement for the annual meeting of its shareholders to be held May 21, 2024 are incorporated by reference in Part III of this report.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 11,447,000	$ 14,657,000
Interest-bearing deposits in banks	51,210,000	1,242,000
Total cash and cash equivalents	62,657,000	15,899,000
Investment securities:
Available-for-sale (amortized cost $576,178 and $649,217)	490,182,000	546,525,000
Equity securities (cost of $5,695 and $12,091)	5,910,000	12,056,000
Restricted investment in bank stocks	2,730,000	5,193,000
Loans held-for-sale	549,000
Loans receivable	1,093,533,000	1,039,385,000
Allowance for loan losses	(8,852,000)	(10,531,000)
Net loans	1,084,681,000	1,028,854,000
Bank-owned life insurance	11,946,000	11,625,000
Premises and equipment, net	14,952,000	15,463,000
Accrued interest receivable	6,101,000	5,038,000
Net deferred tax assets	19,290,000	23,077,000
Other assets	7,320,000	4,767,000
Total assets	1,706,318,000	1,668,497,000
Deposits
Demand, non-interest bearing	185,098,000	231,849,000
Interest-bearing demand	462,712,000	452,927,000
Money market	222,843,000	127,043,000
Savings	303,079,000	431,101,000
Time less than $100	149,851,000	91,329,000
Time $100 through $250	121,793,000	59,650,000
Time greater than $250	43,337,000	24,470,000
Total deposits	1,488,713,000	1,418,369,000
Short-term borrowings	94,094,000	161,327,000
Long-term debt	20,000,000	10,000,000
Accrued interest payable	5,294,000	467,000
Other liabilities	7,393,000	7,376,000
Total liabilities	1,615,494,000	1,597,539,000
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,861,940 shares and 3,796,948 shares issued; 3,653,254 and 3,588,262 shares outstanding	2,414,000	2,373,000
Surplus	26,439,000	24,798,000
Retained earnings	133,945,000	128,951,000
Accumulated other comprehensive loss, net of tax	(67,937,000)	(81,127,000)
Treasury stock, at cost; 208,686 and 208,686 shares	(4,037,000)	(4,037,000)
Total shareholders' equity	90,824,000	70,958,000
Total liabilities and shareholders' equity	$ 1,706,318,000	$ 1,668,497,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Available-for-sale, amortized cost	$ 576,178	$ 649,217
Equity securities, cost	$ 5,695	$ 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)	3,861,940	3,796,948
Common stock, shares outstanding (in shares)	3,653,254	3,588,262
Treasury stock, shares (in shares)	208,686	208,686

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income
Interest and fees on loans	$ 53,884	$ 40,922	$ 38,330
Interest and dividends on investment securities (AFS & Equity):
Taxable	11,794	9,396	6,551
Tax-exempt	1,460	1,965	1,796
Interest on interest-bearing balances and other interest income	1,944	138	93
Total interest income	69,082	52,421	46,770
Interest on deposits
Interest-bearing demand	7,767	2,691	1,035
Money market	4,823	617	381
Savings	4,187	2,175	1,178
Time less than $100	3,194	723	921
Time $100 through $250	3,859	489	454
Time greater than $250	1,171	209	257
Interest on short-term borrowings	3,273	861	258
Interest on long-term debt	653	159	159
Total interest expense	28,927	7,924	4,643
Net interest income	40,155	44,497	42,127
Provision for credit losses	(844)	(850)	458
Net interest income after provision for loan losses	40,999	45,347	41,669
Non-interest income
Net unrealized gain (loss) on investment equity securities	250	(1,026)	926
Net (loss) gain on sale of investment securities	(2,077)	266	1,806
Net (loss) gain on investment securities	(1,827)	(760)	2,732
Fees for services to customers	1,651	1,614	1,326
ATM and debit card	2,735	2,719	2,682
Retail brokerage and advisory	862	788	786
Bank-owned life insurance	320	361	497
Merchant	394	394	451
Net gain on sale of loans	16	6	595
Other	686	609	712
Total non-interest income	4,837	5,731	9,781
Non-interest expense
Salaries and employee benefits	19,026	17,306	17,453
Net occupancy	2,223	2,195	2,228
Furniture and equipment	3,602	2,917	2,787
Marketing	964	870	922
Third party services	2,422	2,474	2,160
Telephone, postage and supplies	571	748	715
State taxes	367	1,004	1,013
FDIC insurance premiums	1,058	768	793
Other	3,876	3,210	2,926
Total non-interest expense	34,109	31,492	30,997
Income before income taxes	11,727	19,586	20,453
Provision for income taxes	2,244	3,665	3,961
Net income	$ 9,483	$ 15,921	$ 16,492
Earnings per share - basic	$ 2.63	$ 4.47	$ 4.64
Earnings per share - diluted	2.63	4.47	4.64
Cash dividends per share	$ 1.48	$ 1.44	$ 1.4

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income, Before tax amount	$ 11,727	$ 19,586	$ 20,453
Net unrealized holding gain/(loss) on available-for-sale securities:
Unrealized holding gain/(loss) arising during the period, Before tax amount	16,388	(98,097)	(11,867)
Reclassification adjustment for loss/(gain) included in net income, Before tax amount	2,058	139	(18)
Unrealized holding gain/(loss) arising during the period, Tax expense (benefit)	3,441	(20,600)	(2,492)
Reclassification adjustment for loss/(gain) included in net income, Tax expense (benefit)	432	29	(4)
Unrealized holding gain/(loss) arising during the period, Net of tax amount	12,947	(77,497)	(9,375)
Reclassification adjustment for loss/(gain) included in net income, Net of tax amount	1,626	110	(14)
Net unrealized holding loss on fair value hedge:
Unrealized holding loss arising during the period, Before tax amount	(1,693)
Unrealized holding loss arising during the period, Tax expense (benefit)	355
Unrealized holding loss arising during the period, Net of tax amount	(1,338)
Reclassification adjustment for fair value remeasurements included in net income, Before tax amount	(57)
Reclassification adjustment for fair value remeasurements included in net income, Tax expense (benefit)	(12)
Reclassification adjustment for fair value remeasurements included in net income, Net of tax amount	(45)
Other comprehensive income/(loss), Before tax amount	16,696	(97,958)	(11,885)
Other comprehensive income/(loss), Tax expense (benefit)	3,506	(20,571)	(2,496)
Other comprehensive income/(loss), Net of tax amount	13,190	(77,387)	(9,389)
Total comprehensive income (loss), Before Tax amount	28,423	(78,372)	8,568
Tax expense (benefit)	2,244	3,665	3,961
Total comprehensive income (loss), Tax expense (benefit)	5,750	(16,906)	1,465
Net income	9,483	15,921	16,492
Total comprehensive income (loss), Net of tax amount	$ 22,673	$ (61,466)	$ 7,103

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - 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, 2020	$ 134,445			$ 2,328		$ 22,430		$ 106,644			$ 5,649		$ (2,606)
Balance (in shares) at Dec. 31, 2020				3,556,533
Net income	16,492							16,492
Other comprehensive loss, net of tax	(9,389)										(9,389)
Cash dividends declared	(4,973)							(4,973)
Treasury stock purchase	(1,356)												(1,356)
Treasury stock purchase (in shares)				(38,017)
Stock issued in connection with dividend reinvestment and stock purchase plan	841			$ 15		826
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				23,690
Stock issued for employee stock purchase plan	$ 145			$ 3		142
Stock issued for employee stock purchase plan (in shares)	4,906			4,906
Stock issued for options exercised	$ 187			$ 4		183
Stock issued for options exercised (in shares)	19,025			6,517
Stock-based compensation expense	$ 102					102
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	15,921							15,921
Other comprehensive loss, net of tax	(77,387)										(77,387)
Cash dividends declared	(5,133)							(5,133)
Treasury stock purchase	(75)												(75)
Treasury stock purchase (in shares)				(2,000)
Stock issued in connection with dividend reinvestment and stock purchase plan	917			$ 20		897
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				31,531
Stock issued for employee stock purchase plan	$ 136			$ 3		133
Stock issued for employee stock purchase plan (in shares)	5,102			5,102
Stock-based compensation expense	$ 85					85
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]	us-gaap:AccountingStandardsUpdate201613Member
Net income	$ 9,483							9,483
Other comprehensive loss, net of tax	13,190										13,190
Cash dividends declared	(5,346)							(5,346)
Stock issued in connection with dividend reinvestment and stock purchase plan	1,363			$ 36		1,327
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				56,622
Stock issued for employee stock purchase plan	$ 134			$ 4		130
Stock issued for employee stock purchase plan (in shares)	6,630			6,630
Stock issued for Non-Employee Director Compensation				$ 1		(1)
Stock issued for Non-Employee Director Compensation (in shares)				1,740
Stock-based compensation expense	$ 185					185
Balance at Dec. 31, 2023	$ 90,824			$ 2,414		$ 26,439		$ 133,945			$ (67,937)		$ (4,037)
Balance (in shares) at Dec. 31, 2023	3,653,254			3,653,254

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retained Earnings [Member]
Cash dividends declared, per share (in dollars per share)	$ 1.48	$ 1.44	$ 1.4

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Activities
Net income	$ 9,483,000	$ 15,921,000	$ 16,492,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,714,000	1,724,000	1,828,000
(Reversal of provision) provision for credit losses	(844,000)	(850,000)	458,000
Net loss (gain) on sales of investment debt and equity securities	2,077,000	(266,000)	(1,806,000)
Net unrealized (gain) loss on equity securities	(250,000)	1,026,000	(926,000)
Net gain on sale of loans	(16,000)	(6,000)	(595,000)
Proceeds from sales of residential mortgages held-for-sale	989,000	304,000	16,773,000
Origination of residential mortgages held-for-sale	(1,522,000)	(298,000)	(4,892,000)
Income on bank-owned life insurance	(320,000)	(361,000)	(497,000)
Stock-based compensation expense	185,000	85,000	102,000
Deferred income tax (benefit) provision	52,000	(57,000)	113,000
Net decrease in income taxes payable	(2,094,000)	(534,000)	(78,000)
Net (increase) decrease in accrued interest receivable	(1,063,000)	(934,000)	721,000
Fair value remeasurements on interest rate swap	(57,000)
Amortization of mortgage servicing rights and change in valuation allowance	61,000	71,000	118,000
Net amortization of premiums and discounts on investment securities	1,665,000	2,222,000	3,152,000
Net increase (decrease) in accrued interest payable	4,827,000	256,000	(139,000)
Operating lease payments	(626,000)	(620,000)	(631,000)
Increase in other assets	(91,000)	(298,000)	(507,000)
Increase (decrease) in other liabilities	287,000	(550,000)	703,000
Net cash provided by operating activities	14,457,000	16,835,000	30,389,000
Investing Activities
Proceeds from payments, maturities and calls of investment debt securities available-for-sale	50,042,000	72,965,000	113,911,000
Proceeds from the sale of investment securities available-for-sale	33,213,000	7,551,000	282,000
Purchases of investment securities available-for-sale	(14,381,000)	(35,001,000)	(385,926,000)
Proceeds from the sale of equity securities	8,556,000	1,594,000	7,768,000
Purchases of equity securities	(2,179,000)	(1,860,000)	(4,615,000)
Proceeds from redemption of investment in restricted bank stock	7,629,000	5,155,000	573,000
Purchase of restricted bank stock	(5,166,000)	(9,019,000)	(861,000)
Net increase in loans	(53,910,000)	(112,718,000)	(11,244,000)
Net purchases of premises and equipment	(765,000)	(552,000)	(3,175,000)
Redemption of Bank Owned Life Insurance investment		239,000	797,000
Net cash provided (used) in investing activities	23,039,000	(71,646,000)	(282,490,000)
Financing Activities
Net (decrease) increase in non-interest-bearing deposits	(46,751,000)	(11,157,000)	38,422,000
Net increase (decrease) in interest-bearing deposits	117,095,000	(20,219,000)	183,256,000
Net (decrease) increase in short-term borrowings	(67,233,000)	92,851,000	9,638,000
Issuance of long-term debt	20,000,000
Repayment of long-term debt	(10,000,000)
Treasury stock purchase		(75,000)	(1,356,000)
Cash dividends paid, net of reinvestment	(4,671,000)	(4,498,000)	(4,375,000)
Proceeds from issuance of common stock	822,000	418,000	575,000
Net cash provided by financing activities	9,262,000	57,320,000	226,160,000
Increase (decrease) in cash and cash equivalents	46,758,000	2,509,000	(25,941,000)
Cash and cash equivalents at beginning of year	15,899,000	13,390,000	39,331,000
Cash and cash equivalents at end of period	62,657,000	15,899,000	13,390,000
Supplemental Cash Flow Disclosures
Interest paid	24,100,000	7,668,000	4,782,000
Income taxes paid, net of refunds received	4,286,000	4,257,000	3,925,000
Non-cash transactions:
Cumulative change in accounting principal	857,000
Trade-date settlements for matured securities	500,000
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 369,000	$ 43,000	$ 698,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net Income (Loss)	$ 1,134	$ 2,344	$ 1,887	$ 4,118	$ 5,447	$ 3,415	$ 3,349	$ 3,710	$ 9,483	$ 15,921	$ 16,492

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Significant Accounting Policies	Note 1 - Summary of Significant Accounting Policies Business QNB Corp. (the “Company”), through its wholly-owned subsidiary, QNB Bank (the “Bank”), has been serving the residents and businesses of Bucks, Lehigh, and Montgomery counties in Pennsylvania since 1877. The Bank is a locally managed community bank that provides a full range of commercial, retail banking and retail brokerage services. The Bank encounters vigorous competition for market share in the communities it serves from bank holding companies, other community banks, thrift institutions, credit unions and other non-bank financial organizations such as mutual fund companies, insurance companies and brokerage companies. The Company manages its business as a single operating segment. The Bank is a Pennsylvania chartered commercial bank. The Company and the Bank are subject to regulations of certain state and Federal agencies. These regulatory agencies periodically examine the Company and the Bank for adherence to laws and regulations. Basis of Presentation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. The consolidated entity is referred to herein as “QNB”. All significant inter-company accounts and transactions have been eliminated in the Consolidated Financial Statements. Tabular information, other than share and per share data, is presented in thousands of dollars. Certain prior period amounts have been reclassified to conform with the current year’s presentation. Use of Estimates These statements are prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“US GAAP”) and predominant practices within the banking industry. The preparation of these Consolidated Financial Statements requires QNB to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. QNB evaluates estimates on an on-going basis. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of the valuation of other real estate owned, the fair value of financial instruments, other-than-temporary impairment of investment securities, the determination of impairment of restricted bank stock and the valuation of deferred tax assets and income taxes. QNB bases its estimates on historical experience and various other factors and assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Significant Group Concentrations of Credit Risk Most of the QNB’s activities are with customers located within Bucks, Montgomery and Lehigh Counties in southeastern Pennsylvania. Note 4 discusses the types of investment securities in which the QNB invests. Note 5 discusses the types of lending in which QNB engages. QNB does not have any significant concentrations to any one industry or customer. Although QNB has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy. Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents consist of cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in the Federal Reserve Bank and other banks and Federal funds sold. QNB maintains a portion of its interest-bearing deposits at various commercial financial institutions. At times, the balances exceed the FDIC insured limits; QNB has not experienced a loss due to the balances exceeding FDIC limits. Trading Securities QNB may engage in trading activities for its own account. Interest and dividends are included in interest income. Debt securities that are bought and held principally for the purpose of selling in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings. Investment Securities Investment debt securities that QNB has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and reported at amortized cost. Interest is included in interest income. Debt securities not classified as either held-to-maturity securities or trading securities are classified as available-for-sale debt securities and reported at fair value, with unrealized gains and losses, net of tax, excluded from earnings and reported in other comprehensive income or loss, a separate component of shareholders’ equity. Management determines the appropriate classification of securities at the time of purchase. Available-for-sale debt securities include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in credit ratings, changes in market interest rates and related changes in the securities’ prepayment risk or to meet liquidity needs. Premiums and discounts on debt securities are recognized in interest income using a constant yield method. Gains and losses on sales of available-for-sale securities are recorded on the trade date and are computed on the specific identification method and included in non-interest income. Equity investments with readily determinable fair values are measured at fair value. The changes in fair value are recognized in net income. Dividends are included in interest income. Impairment of Investment Securities Securities are evaluated periodically to determine whether a decline in their value is impairment. Management utilizes criteria such as the magnitude and duration of the decline, in addition to the reasons underlying the decline, to determine whether the loss in value is impairment. The term impairment is not intended to indicate that the decline is permanent, it indicates that the prospect for a near-term recovery of value is not necessarily favorable, or that there is a lack of evidence to support a realizable value equal to or greater than the carrying value of the investment. For equity securities that do not have readily-determinable fair values, once a decline in value is determined to be impairment, the value of the equity security is reduced and a corresponding charge to earnings is recognized. QNB follows the accounting guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 326-10 as it relates to the recognition and presentation of impairment. This accounting guidance specifies that (a) if a company does not have the intent to sell a debt security prior to recovery and (b) it is more likely than not that it will not have to sell the debt security prior to recovery, the security would not be considered impaired unless there is a credit loss. When an entity does not intend to sell the security, and it is more likely than not, the entity will not have to sell the security before recovery of its cost basis, it will recognize the credit component of an impairment of a debt security in earnings and the remaining portion in other comprehensive income. For held to maturity debt securities, the amount of an impairment recorded in other comprehensive income for the non-credit portion of a previous impairment should be amortized prospectively over the remaining life of the security on the basis of the timing of future estimated cash flows of the security. Derivatives and Hedges The fair value hedges are accounted for under Derivatives and Hedging (Topic 815). QNB adopted ASU 2022-01 Derivatives and Hedging (Topic 815): Fair Value Hedging--Portfolio Layer Method ("ASC 2022-01") as of January 1, 2023. ASC 2022-01 allows for the use of an amortizing notional swap when entering a portfolio layer method hedge. This guidance allows the interest rate swap to be considered a hedge of a single layer of portfolio. 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"). The 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 considers 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. Restricted Investment in Stock Restricted stock is comprised of Federal Home Loan Bank of Pittsburgh (“FHLB”) in the amount of $ 1,718,000, the Atlantic Community Bankers Bank in the amount 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 December 31, 2023. Federal law requires a member institution of the FHLB to hold stock of its district bank according to a predetermined formula. These restricted securities are carried at cost. 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 r egulations) 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 owners 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 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 December 31, 2023, there was no impairment associated with these securities. 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 consist of residential mortgage loans and 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. Non-Performing Assets Non-performing assets are comprised of accruing loans past due 90 days or more, non-accrual loans and investment securities, modified loans, other real estate owned and repossessed assets. Non-accrual loans and investment securities are those on which the accrual of interest has ceased. Loans are placed on non-accrual status immediately if, in the opinion of management, collection is doubtful, or when principal or interest is past due 90 days or more and collateral is insufficient to cover principal and interest. Interest accrued, but not collected at the date a loan is placed on non-accrual status, is reversed and charged against interest income. Subsequent cash receipts are applied either to the outstanding principal or recorded as interest income, depending on management’s assessment of the ultimate collectability of principal and interest. Loans are returned to an accrual status when the borrower’s ability to make periodic principal and interest payments has returned to normal (i.e. brought current with respect to principal or interest or restructured) and the paying capacity of the borrower and/or the underlying collateral is deemed sufficient to cover principal and interest. Since the implementation of ASU 326 on January 1, 2023, QNB 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 QNB. Any amount forgiven would be charged to the allowance for credit loss es. There were no TDMs in 2023. The Company had extended, restructured, or otherwise modified the terms of loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that had been experiencing financial difficulties. A loan was considered to be a troubled debt restructuring (“TDR”) loan when QNB granted a concession to the borrower because of the borrower’s financial condition that it would not have otherwise considered. Such concessions included a reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans that had been classified as TDRs are considered non-performing. Loans are fully charged-off or charged down to net realizable value (fair value of collateral less estimated costs to sell) when deemed uncollectible due to bankruptcy or other factors, or when they reach a defined number of days past due based on loan product, industry practice, terms and other factors. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates. Allowance for Credit Losses on Loans QNB 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. QNB 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: QNB adjusts historic loss for concentrations in the current portfolio that were not present during the down-turn of economic cycle. 2. Economic Forecast: The QNB 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, QNB 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. QNB’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 QNB's allowance for credit losses on loans. Such agencies may require QNB 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. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from QNB, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) QNB does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Servicing Assets Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. When mortgage loans are sold, a portion of the cost of originating the loan is allocated to the servicing rights based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The Company subsequently measures servicing rights using the amortization method where servicing rights are amortized in proportion to and over the period of estimated net servicing income. On a quarterly basis, an independent third party determines the fair value of QNB’s servicing assets. These assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If QNB later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into other non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal, or a fixed amount per loan and are recorded as other non-interest income when earned and netted against the amortization of mortgage servicing rights. Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cos t to sell. Revenue and expenses from operations and changes in the valuation allowance of foreclosed assets are included in other non-interest expense. At both December 31, 2023 and 2022 QNB had no foreclosed assets. Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years Expenditures for maintenance and repairs are charged to operations as incurred. Gains or losses upon disposition are reflected in earnings as realized. The “Premises and equipment, net” category on the Consolidated Balance Sheets also includes the right-of-use assets associated with operating leases. The discount rates used in determining the initial value of the right of use assets are based on the FHLB Amortizing Fixed Loan Rate for the term of each lease. QNB typically enters into lease agreements with an initial term of 5 to 10 years and subsequent additional optional terms in increments of 5 years. The lease agreements also contain termination options. None of the leases contain purchase options and none transfer the ownership of the leased a sset. QNB has renewed one operating lease during 2023. Op erating lease liabilities are included with “Other liabilities” on the Consolidated Balance Sheets. All operating lease costs are included in non-interest expense within “Net occupancy” on the Consolidated Statements of Income. Bank-Owned Life Insurance The Bank invests in bank-owned life insurance (“BOLI”) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on the Consolidated Statements of Income. The BOLI policies are an asset that can be liquidated, if necessary, with associated tax costs. However, the Bank intends to hold these policies and, accordingly, has not provided for deferred income taxes on the earnings from the increase in cash surrender value. The Bank follows the accounting guidance for postretirement benefit aspects of endorsement split-dollar life insurance arrangements which applies to life insurance arrangements that provide an employee with a specified benefit that is not limited to the employee’s active service period, including certain bank-owned life insurance policies. It requires an employer to recognize a liability and related compensation costs for future benefits that extend to postretirement periods. The expense recorded during 2023, 2022 and 2021 was approximately $ 56,000 , $ 118,000 and $ 87,000 , respectively, and is included in non-interest expense under "Salaries and employee benefits" expense. Stock-Based Compensation At December 31, 2023, QNB sponsored 2015 Stock Incentive Plan (the "2015 Plan"), administered by a Board committee, under which both qualified and non-qualified stock options may be granted periodically to certain employees. QNB accounts for all awards granted under stock-based compensation plans in accordance with FASB ASC 718, Compensation - Stock Compensation . 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 rela ted to the 2015 Plan was approximately $ 90,000 , $ 70,000 and $ 71,000 for the years ended December 31, 2023, 2022 and 2021, respectively. There were $ 3,000 , $ 2,000 and $ 4,000 in tax benefits recognized related to the nonqualified compensation and disqualifying dispositions for the years ended December 31, 2023, 2022 and 2021, respectively. The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the option and each vesting date. QNB estimated the fair value of stock options on the date of the grant using the Black-Scholes option pricing model. The model requires the use of numerous assumptions, many of which are highly subjective in nature. The following assumptions were used in the option pricing model in determining the fair value of options granted during the periods presented. Year ended December 31, 2023 2022 2021 Risk free interest rate 3.64 % 1.25 % 0.20 % Dividend yield 4.80 % 3.64 % 4.17 % Volatility 20.36 % 22.68 % 21.14 % Expected life (years) 8.35 4.05 4.03 The weighted average fair value per share of options granted during 2023, 2022 and 2021 was $ 4.11 , $ 5.20 and $ 3.08 , respectively. The risk-free interest rate was selected based upon yields of U.S. Treasury issues with a term equal to the expected life of the option being valued. Historical information was the primary basis for the selection of the expected dividend yield, expected volatility and expected lives of the options. Income Taxes QNB accounts for income taxes under the asset/liability method in accordance with income tax accounting guidance, ASC 740 - Income Taxes . Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when, in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond QNB’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. In connection with the accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions, QNB has evaluated its tax positions as of December 31, 2023. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has more than a 50 percent likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Under the “more-likely-than-not” threshold guidelines, QNB believes no significant uncertain tax positions exist, either individually or in the aggregate, which would give rise to the non-recognition of an existing tax benefit. As of December 31, 2023, QNB had a valuation allowance of $ 4,000 for unrecognized tax benefits related to non-qualified stock option expense on options that are more likely than not to be exercised prior to expiring. As of December 31, 2023 QNB had no interest expense and no tax penalties. QNB’s policy is to account for interest as a component of interest expense an d penalties as a component of other expense. The Company and its subsidiary are subject to U.S. Federal income tax as well as income tax of the Commonwealth of Pennsylvania and the State of New Jersey. Tax years from 2020 to date remain subject to examination by the tax authorities. Treasury Stock Common stock shares repurchased are recorded as treasury stock at cost. Earnings Per Share Basic earnings per share excludes any dilutive effects of options and is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share gives effect to all dilutive potential common shares that were outstanding during the period. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations. Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business entity during a period due to transactions and other events and circumstances, excluding those resulting from investments by and distributions to owners. Comprehensive income (loss) consists of net income and other comprehensive income (loss). For QNB, the primary component of other comprehensive income (loss) is the unrealized holding gains or losses on available-for-sale investment securities and unrealized losses on available-for-sale investment securities related to factors other than credit on debt securities. Advertising Costs Advertising costs are recorded in the period they are incurred within operating expenses in non-interest expense in the Consolidated Statements of Income. Financial Instruments with Off-Balance-Sheet Risk QNB’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of these instruments. QNB uses the same credit policies in making commitments and contractual obligations as it does for on-balance-sheet instruments. QNB reflects its estimate of credit risk for these instruments in “Other liabilities” on the Consolidated Balance Sheet with the corresponding expense recorded in “Other” non-interest expense in the Consolidated Statements of Income. Subsequent Events QNB has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2023 through the date the Consolidated Financial Statements are being issued for items that should potentially be recognized or disclosed in these Consolidated Financial Statements. Recent Accounting Pronouncements On January 1, 2023, QNB 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 accountin

Note 2 - Earnings Per Share and

Note 2 - Earnings Per Share and Share Repurchase Plan	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share and Share Repurchase Plan	Note 2 – Earnings Per Share and Share Repurchase Plan The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2023 2022 2021 Numerator for basic and diluted earnings per share - net income $ 9,483 $ 15,921 $ 16,492 Denominator for basic earnings per share - weighted average shares 3,610,713 3,564,481 3,553,949 Effect of dilutive securities - employee stock options - - 189 Denominator for diluted earnings per share - adjusted weighted 3,610,713 3,564,481 3,554,138 Earnings per share - basic $ 2.63 $ 4.47 $ 4.64 Earnings per share - diluted $ 2.63 $ 4.47 $ 4.64 There were 121,550 , 109,150 , and 89,950 stock options that were anti-dilutive as of December 31, 2023, 2022, and 2021 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 and authorized the repurchase of up to 50,000 shares, increased the amount on February 9, 2009 to 100,000 shares, and subsequently increased on April 27, 2021 up to 200,000 shares of its common stock in the open market or privately negotiated transactions. The repurchase authorization has no termination date. There were no shares purchased during the year ended December 31, 2023, 2,000 shares purchased during the year ended December 31, 2022, and 38,017 shares repurchased during the year ended December 31, 2021. As of December 31, 2023, 102,000 shares were purchased under this authorization at an average price of $ 24.93 and a total cost of $ 2,543,000 and were recorded to Treasury stock.

Note 3 - Cash and Cash Equivale

Note 3 - Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	Note 3 – Cash and Cash Equivalents Included in cash and cash equivalents are deposits with the Federal Reserve Bank of Philadelphia. As of December 31, 2023 and 2022, QNB was not required to maintain reserves with the Federal Reserve Bank of Philadelphia. At December 31, 2023, there was $ 1,850,000 held as collateral against the fair value swaps held a correspondent bank.

Note 4 - Investment Securities

Note 4 - Investment Securities	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Investment Securities	Note 4 - Investment Securities Available-For-Sale Debt Securities The amortized cost and fair values of investment debt securities available-for-sale at December 31, 2023 and 2022 were as follows: Gross Gross Gross unrealized unrealized unrealized Fair holding holding fair value hedge Amortized December 31, 2023 value gains losses losses cost U.S. Treasuries $ 6,451 $ 3 $ — $ — $ 6,448 U.S. Government agency 74,122 — ( 10,828 ) — 84,950 State and municipal 89,189 — ( 18,714 ) ( 445 ) 108,348 U.S. Government agencies and sponsored Mortgage-backed 224,238 — ( 37,831 ) ( 1,304 ) 263,373 Collateralized mortgage obligations (CMOs) 89,973 — ( 16,383 ) — 106,356 Corporate debt and money market funds 6,209 2 ( 496 ) — 6,703 Total investment securities available-for-sale $ 490,182 $ 5 $ ( 84,252 ) $ ( 1,749 ) $ 576,178 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 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 securities available-for-sale $ 546,525 $ 2 $ ( 102,694 ) $ 649,217 The amortized cost and fair value of debt securities available-for-sale by contractual maturity at December 31, 2023 are 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 state and municipal securities which are based on pre-refunded date, if applicable. Amortized December 31, 2023 Fair value cost Due in one year or less $ 8,814 $ 8,895 Due after one year through five years 159,745 179,738 Due after five years through ten years 247,158 296,154 Due after ten years 74,465 91,391 Total investment securities available-for-sale $ 490,182 $ 576,178 Proceeds from sales of investment debt securities available-for-sale were $ 33,213,000 , $ 7,551,000 and $ 282,000 for the years ended December 31, 2023, 2022 and 2021, respectively. The following table presents information related to QNB’s gains and losses on the sales of debt securities, and losses recognized for impairment of these investments. December 31, 2023 2022 2021 Gross realized gains $ — $ 8 $ 18 Gross realized losses ( 2,058 ) ( 147 ) — Impairment — — — Total net (losses) gains on available-for-sale securities $ ( 2,058 ) $ ( 139 ) $ 18 The tax benefit applicable to the net realized losses on debt securities was $ 432,000 for the year ended December 31, 2023. The tax benefit applicable to the net realized losses on debt securities was $ 29,000 for the year ended December 31, 2022. The tax expense applicable to the net realized gains on debt securities was $ 4,000 for the year ended December 31, 2021. There were no impairment charges recognized for debt securities still held by QNB for the years ended December 31, 2023, 2022 or 2021. No credit impairments were recognized in 2023, 2022 or 2021. The following table presents a summary of the cumulative credit-related impairment charges recognized as components of earnings for debt securities still held by QNB: Year ended December 31, 2023 2022 2021 Balance, beginning of year $ 1 $ 1 $ 1 Reductions: sale, collateralized debt obligation — — — Additions: Initial credit impairments — — — Subsequent credit impairments — — — Balance, end of year $ 1 $ 1 $ 1 At December 31, 2023 and 2022, investments in debt securities available-for-sale totaling $ 289,935,000 and $ 237,645,000 , respectively, were pledged as collateral for repurchase agreements and deposits of public funds. Debt securities that have been in a continuous unrealized loss position are as follows: December 31, 2023 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Treasuries 1 $ 494 $ — $ — $ — $ 494 $ — U.S. Government agency 39 — — 74,122 ( 10,828 ) 74,122 ( 10,828 ) State and municipal 191 380 — 89,238 ( 18,714 ) 89,618 ( 18,714 ) U.S. Government agencies Mortgage-backed 165 1 — 225,500 ( 37,831 ) 225,501 ( 37,831 ) Collateralized mortgage 126 — — 89,973 ( 16,383 ) 89,973 ( 16,383 ) Corporate debt and money markets 4 — — 6,101 ( 496 ) 6,101 ( 496 ) Total 526 $ 875 $ — $ 484,934 $ ( 84,252 ) $ 485,809 $ ( 84,252 ) December 31, 2022 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized 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 Mortgage-backed 197 58,811 ( 6,775 ) 197,351 ( 38,528 ) 256,162 ( 45,303 ) Collateralized mortgage 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. Government Agencies, state and municipalities, mortgage-backed securities, CMOs and other issuers, for 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 December 31, 2023 in U.S. Government securities, state and municipal securities, mortgage-backed securities, CMOs and corporate debt securities 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 trust preferred security, PreTSL IV which is classified as available-for-sale and carried at fair value. This security has been in an unrealized loss position for more than twelve months. The following table provides additional information related to PreTSL IV as of December 31, 2023: Deal Class Book Fair Unrealized Realized Total Moody's Current Actual Total PreTSL IV Mezzanine* $ 60 $ 52 $ ( 7 ) $ — $ 1 Ba1 3 0.0 % 305.9 % Mezzanine* - class of bonds still outstanding, represents the senior-most obligation of the trust) Marketable Equity Securities QNB’s equity securities consist of investments with readily determinable fair values in large cap stock companies. Changes in the fair value of these equity securities are recorded to earnings in non-interest income, in accordance with ASU 2016-01 Financial Instruments – Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities. At December 31, 2023 and 2022, QNB had $ 5,910,000 and $ 12,056,000 , res pectively, 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 2023, 2022 and 2021: December 31, 2023 2022 2021 Net gain (loss) recognized during the period on equity securities $ 231 $ ( 621 ) $ 2,714 Less: Net (loss) gain recognized during the period on equity securities sold during the period ( 19 ) 405 1,788 Net unrealized gain (loss) recognized during the reporting period on equity securities still held at the reporting date $ 250 $ ( 1,026 ) $ 926 Tax expense applicable to the net realized gains for the year ended December 31, 2023 was $ 67,000 . Tax benefit applicable to the net realized losses for the year ended December 31, 2022 was $ 179,000 . Tax expense applicable to the net realized gains for the year ended December 31, 2021 was $ 784,000 . Proceeds from sales of investment equity securities were $ 8,556,000 , $ 1,594,000 and $ 7,768,000 for the years ended December 31, 2023, 2022 and 2021, respectively.

Note 5 - Loans Receivable and t

Note 5 - Loans Receivable and the Allowance for Credit Losses on Loans	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Loans Receivable and the Allowance for Credit Losses on Loans	Note 5 - Loans Receivable and the Allowance for Credit Losses on Loans Major classes of loans are as follows: December 31, 2023 Commercial: Commercial and industrial $ 137,086 Construction and land development 116,173 Real estate secured by multi-family properties 109,193 Real estate secured by owner-occupied properties 160,695 Real estate secured by other commercial properties 265,101 Revolving real estate secured by 1-4 family properties-business 5,442 Real estate secured by 1st lien on 1-4 family properties-business 103,572 Real estate secured by junior lien on 1-4 family properties-business 3,445 State and political subdivisions 18,708 Retail: 1-4 family residential mortgages 108,906 Construction-individual — Revolving home equity secured by 1-4 family properties-personal 34,231 Real estate secured by 1st lien on 1-4 family properties-personal 11,981 Real estate secured by junior lien on 1-4 family properties-personal 15,625 Student loans 1,662 Overdrafts 194 Other consumer 1,757 Total loans 1,093,771 Net unearned (fees) costs ( 238 ) Allowance for credit losses on loans ( 8,852 ) Loans receivable, net $ 1,084,681 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 deferred (fees) costs ( 252 ) Allowance for loan losses ( 10,531 ) Loans receivable, net $ 1,028,854 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. Overdrafts are reclassified as loans and are included in consumer loans above and total loans on the balance sheet and at December 31, 2022 are included in consumer loans. At December 31, 2022, overdrafts were $ 132,000 . 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 activ ities could be affected by changes in the general economy, the regional economy, or real estate values. Other than disclosed in the table above, at December 31, 2023, there was a concentration of loans to lessors of residential buildings and dwellings of 21.5 % of total loans and to lessors of nonresidential buildings of 24.7 % of total loans, compared with 20.0 % and 22.5 % of total loans, respectively, at December 31, 2022. Thes e concentrations were primarily within the commercial real estate categories. QNB engages in a variety of lending activities, including commercial, residential real estate and consumer transactions. QNB 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 types 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 southeastern 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 of 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. QNB 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. QNB 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. QNB 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 QNB 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 commercial loans and loans to state and political subdivisions 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. QNB 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 Bank’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 QNB’s internal risk rating system as of December 31, 2023 and 2022: Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Commercial Loans Commercial and industrial: Risk rating Pass $ 20,473 $ 14,439 $ 8,574 $ 5,913 $ 8,626 $ 7,175 $ 70,716 $ 135,916 Special mention — — — — — — — — Substandard — — — — — — 1,170 1,170 Doubtful — — — — — — — — Total commercial and industrial $ 20,473 $ 14,439 $ 8,574 $ 5,913 $ 8,626 $ 7,175 $ 71,886 $ 137,086 Construction and land development: Risk rating Pass $ 46,171 $ 43,472 $ 14,630 $ 3,434 $ 4,028 $ 4,395 $ — $ 116,130 Special mention — — — — — — — — Substandard — — — — — 43 — 43 Doubtful — — — — — — — — Total construction and land development $ 46,171 $ 43,472 $ 14,630 $ 3,434 $ 4,028 $ 4,438 $ — $ 116,173 Real estate secured by multi-family properties: Risk rating Pass $ 10,826 $ 28,858 $ 23,430 $ 9,808 $ 5,804 $ 27,609 $ — $ 106,335 Special mention — — — — — — — — Substandard — — — — 704 2,154 — 2,858 Doubtful — — — — — — — — Total real estate secured by multi-family properties $ 10,826 $ 28,858 $ 23,430 $ 9,808 $ 6,508 $ 29,763 $ — $ 109,193 Real estate secured by owner-occupied properties: Risk rating Pass $ 14,430 $ 29,576 $ 26,908 $ 18,693 $ 12,239 $ 53,030 $ — $ 154,876 Special mention — — — — — — — — Substandard — — — — 5,819 — 5,819 Doubtful — — — — — — — — Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Total real estate secured by owner-occupied properties $ 14,430 $ 29,576 $ 26,908 $ 18,693 $ 12,239 $ 58,849 $ — $ 160,695 Real estate secured by other commercial properties: Risk rating Pass $ 32,297 $ 44,526 $ 42,582 $ 17,798 $ 28,947 $ 98,173 $ — $ 264,323 Special mention — — — — — — — — Substandard — — — — — 778 — 778 Doubtful — — — — — — — — Total real estate secured by other commercial properties $ 32,297 $ 44,526 $ 42,582 $ 17,798 $ 28,947 $ 98,951 $ — $ 265,101 Revolving real estate secured by 1-4 family properties-business: Risk rating Pass $ — $ — $ — $ — $ — $ — $ 5,442 $ 5,442 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total revolving real estate secured by 1-4 family properties-business $ — $ — $ — $ — $ — $ — $ 5,442 $ 5,442 Real estate secured by 1st lien on 1-4 family properties-business: Risk rating Pass $ 14,697 $ 28,596 $ 20,890 $ 9,794 $ 8,441 $ 20,262 $ — $ 102,680 Special mention — — 137 — — — — 137 Substandard — 189 — — 423 143 — 755 Doubtful — — — — — — — — Total real estate secured by 1st lien on 1-4 family properties-business $ 14,697 $ 28,785 $ 21,027 $ 9,794 $ 8,864 $ 20,405 $ — $ 103,572 Real estate secured by junior lien on 1-4 family properties-business: Risk rating Pass $ 558 $ 604 $ 542 $ 580 $ 40 $ 934 $ — $ 3,258 Special mention — — — — — — — — Substandard — — — — — 187 — 187 Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 558 $ 604 $ 542 $ 580 $ 40 $ 1,121 $ — $ 3,445 State and political subdivisions: Risk rating Pass $ 707 $ — $ 4,247 $ 18 $ 5,444 $ 8,292 $ — $ 18,708 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Total real estate secured by junior lien on 1-4 family properties-business $ 707 $ — $ 4,247 $ 18 $ 5,444 $ 8,292 $ — $ 18,708 Total Commercial Loans: Risk rating Pass $ 140,159 $ 190,071 $ 141,803 $ 66,038 $ 73,569 $ 219,870 $ 76,158 $ 907,668 Special mention — — 137 — — — — 137 Substandard — 189 — — 1,127 9,124 1,170 11,610 Doubtful — — — — — — — — Total Commercial loans $ 140,159 $ 190,260 $ 141,940 $ 66,038 $ 74,696 $ 228,994 $ 77,328 $ 919,415 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 The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of December 31, 2023 and 2022: Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Retail Loans 1-4 family residential mortgages: Payment performance Performing $ 12,641 $ 14,635 $ 30,495 $ 20,304 $ 4,526 $ 25,500 $ — $ 108,101 Nonperforming — — — — — 805 — 805 Total 1-4 family residential mortgages $ 12,641 $ 14,635 $ 30,495 $ 20,304 $ 4,526 $ 26,305 $ — $ 108,906 Construction-individual: Payment performance Performing $ — $ — $ — $ — $ — $ — $ — $ — Nonperforming — — — — — — — — Total construction-individual $ — $ — $ — $ — $ — $ — $ — $ — Revolving home equity secured by 1-4 family properties-personal: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 33,936 $ 33,936 Nonperforming — — — — — — 295 295 Total revolving home equity secured by 1-4 family properties-personal $ — $ — $ — $ — $ — $ — $ 34,231 $ 34,231 Real estate secured by 1st lien on 1-4 family properties-personal: Payment performance Performing $ 2,591 $ 1,613 $ 2,933 $ 1,030 $ 931 $ 2,767 $ — $ 11,865 Nonperforming — — — — — 116 — 116 Total real estate secured by 1st lien Real estate secured by 1st lien on 1-4 family properties-personal $ 2,591 $ 1,613 $ 2,933 $ 1,030 $ 931 $ 2,883 $ — $ 11,981 Real estate secured by junior lien on 1-4 family properties-personal: Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Payment performance Performing $ 6,438 $ 1,613 $ 2,184 $ 1,180 $ 676 $ 3,515 $ — $ 15,606 Nonperforming — 19 — — — — — 19 Total real estate secured by junior lien on 1-4 family properties-personal $ 6,438 $ 1,632 $ 2,184 $ 1,180 $ 676 $ 3,515 $ — $ 15,625 Student loans: Payment performance Performing $ — $ — $ — $ — $ — $ 1,645 $ — $ 1,645 Nonperforming — — — — — 17 — 17 Total student loans $ — $ — $ — $ — $ — $ 1,662 $ — $ 1,662 Overdrafts: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 194 $ 194 Nonperforming — — — — — — — — Total overdrafts $ — $ — $ — $ — $ — $ — $ 194 $ 194 Other consumer: Payment performance Performing $ 793 $ 290 $ 245 $ 89 $ 73 $ 41 $ 189 $ 1,720 Nonperforming — — — — — 37 — 37 Total other consumer $ 793 $ 290 $ 245 $ 89 $ 73 $ 78 $ 189 $ 1,757 Total Retail Loans: Payment performance Performing $ 22,463 $ 18,151 $ 35,857 $ 22,603 $ 6,206 $ 33,468 $ 34,319 $ 173,067 Nonperforming — 19 — — — 975 295 1,289 Total Retail Loans $ 22,463 $ 18,170 $ 35,857 $ 22,603 $ 6,206 $ 34,443 $ 34,614 $ 174,356 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 Retail revolving lines of credit that were termed out during 2023 were $ 4,534,000 ; all which are performing. 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 (excluding deferred fees and costs) summarized by the past due status, regardless of whether the loan is on non-accrual status, as of December 31, 2023 and 2022: December 31, 2023 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ 77 $ — $ — $ 77 $ 137,009 $ 137,086 Construction and land development — — — — 116,173 116,173 Real estate secured by multi-family properties — — — — 109,193 109,193 Real estate secured by owner-occupied properties 186 — — 186 160,509 160,695 Real estate secured by other commercial properties 9,675 — — 9,675 255,426 265,101 Revolving real estate secured by 1-4 family properties-business — — — — 5,442 5,442 Real estate secured by 1st lien on 1-4 family properties-business 323 — — 323 103,249 103,572 Real estate secured by junior lien on 1-4 family properties-business — — — — 3,445 3,445 State and political subdivisions — — — — 18,708 18,708 Retail: 1-4 family residential mortgages 433 381 481 1,295 107,611 108,906 Construction-individual — — — — — — Revolving home equity secured by 1-4 family properties-personal 56 — 129 185 34,046 34,231 Real estate secured by 1st lien on 1-4 family properties-personal — 96 — 96 11,885 11,981 Real estate secured by junior lien on 1-4 family properties-personal — — 18 18 15,607 15,625 Student loans — 11 6 17 1,645 1,662 Overdrafts 21 2 — 23 171 194 Other consumer — 8 — 8 1,749 1,757 Total $ 10,771 $ 498 $ 634 $ 11,903 $ 1,081,868 $ 1,093,771 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, QNB 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 QNB 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 QNB’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 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, 2023 and 2022: December 31, 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 $ — $ 278 $ 33 $ 311 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties — 175 — 175 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 — — — — Real estate secured by junior lien on 1-4 family properties-business — — 165 165 State and political subdivisions — — — — Retail: 1-4 family residential mortgages — 805 — 805 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal — 21 274 295 Real estate secured by 1st lien on 1-4 family properties-personal — 116 — 116 Real estate secured by junior lien on 1-4 family properties-personal — 19 — 19 Student loans — 17 — 17 Other consumer — 37 — 37 Total $ — $ 1,468 $ 472 $ 1,940 QNB recognized interest income of $ 557,000 on non-accrual loans for the year ended December 31, 2023. The following table presents the collateral-dependent loans by loan category at December 31, 2023: December 31, 2023 Real Estate Secured Other (1) Deficiency in Collateral Total Collateral Dependent Nonaccrual Loans Commercial: Commercial and industrial $ — $ 278 $ 33 $ 311 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties 175 — — 175 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 — — Real estate secured by junior lien on 1-4 family properties-business — — 165 165 State and political subdivisions — — — — Retail: 1-4 family residential mortgages 805 — — 805 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal 185 — 110 295 Real estate secured by 1st lien on 1-4 family properties-personal 116 — — 116 Real estate secured by junior lien on 1-4 family properties-personal 19 — — 19 Other consumer — 37 — 37 Total $ 1,300 $ 315 $ 308 $ 1,923 (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 more past 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 QNB’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 QNB’s impairment methodology: Allowance for Loan Losses Loans Receivable December 31, 2022 Balance Balance related Balance related 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 loan losses for the years ended December 31, 2023, 2022 and 2021 are as follows: Year ended December 31, 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 ) $ ( 771 ) $ ( 313 ) $ 661 $ 823 Construction and land development 755 ( 10 ) 507 — — 1,252 Real estate secured by multi-family properties 995 684 56 — — 1,735 Real estate secured by owner-occupied properties 1,549 ( 374 ) ( 174 ) — — 1,001 Real estate secured by other commercial properties 2,458 ( 1,128 ) ( 163 ) — — 1,167 Revolving real estate secured by 1-4 family properties-business 25 7 ( 5 ) — — 27 Real estate secured by 1st lien on 1-4 family properties-business 1,210 490 ( 203 ) — 10 1,507 Real estate secured by junior lien on 1-4 family properties-business 30 ( 14 ) ( 2 ) — — 14 State and political subdivisions 94 ( 20 ) ( 19 ) — — 55 Retail: 1-4 family residential mortgages 682 ( 196 ) ( 59 ) — — 427 Construction-individual 1 - ( 1 ) — — — Revolving home equity secured by 1-4 family properties-personal 299 ( 7 ) ( 154 ) — — 138 Real estate secured by 1st lien on 1-4 family properties-personal 57 15 110 — — 182 Real estate secured by junior lien on 1-4 family properties-personal 55 29 15 — 6 105 Student loans 454 12 ( 48 ) ( 57 ) 8 369 Overdrafts 8 3 70 ( 91 ) 26 16 Other consumer 41 ( 8 ) 13 ( 14 ) 2 34 Unallocated 502 ( 502 ) — N/A N/A — Total $ 10,531 $ ( 1,089 ) $ ( 828 ) $ ( 475 ) $ 713 $ 8,852 Year ended December 31, 2022 Balance, Provision for Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 3,368 $ ( 2,320 ) $ ( 38 ) $ 306 $ 1,316 Construction 363 392 — — 755 Secured by commercial real estate 4,280 722 — — 5,002 Secured by residential real estate 1,035 160 — 45 1,240 State and political subdivisions 69 25 — — 94 Retail: 1-4 family residential mortgages 646 37 — — 683 Home equity loans and lines 376 55 — 6 437 Consumer 542 82 ( 158 ) 36 502 Unallocated 505 ( 3 ) N/A N/A 502 Total $ 11,184 $ ( 850 ) $ ( 196 ) $ 393 $ 10,531 Year ended December 31, 2021 Balance, Provision for Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 4,050 $ ( 774 ) $ — $ 92 $ 3,368 Construction 346 17 — — 363 Secured by commercial real estate 3,736 544 — — 4,280 Secured by residential real estate 871 181 ( 38 ) 21 1,035 State and political subdivisions 89 ( 20 ) — — 69 Retail: 1-4 family residential mortgages 533 113 — — 646 Home equity loans and lines 386 32 ( 49 ) 7 376 Consumer 265 410 ( 176 ) 43 542 Unallocated 550 ( 45 ) N/A N/A 505 Total $ 10,826 $ 458 $ ( 263 ) $ 163 $ 11,184 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. QNB had extended, restructured, or otherwise modified the terms of loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that had been experiencing financial difficulties. A loan was considered to be a troubled debt restructuring (“TDR”) loan when QNB granted a concession to the borrower because of the borrower’s financial condition that it would not have otherwise considered. Such concessions included a reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans that had been classified as TDRs are considered non-performing. The concessions made for the TDRs reported in the following disclosures involve lowering the monthly payments on loans through periods of interest only payments, a reduction in interest rate below a market rate or an extension of the term of the loan without a corresponding adjustment to the risk premium reflected in the interest rate, or a combination of these three methods. The restructurings rarely result in the forgiveness of principal or accrued interest. If the borrower has demonstrated performance under the previous terms and our underwriting process shows the borrower has the capacity to continue to perform under the restructured terms, the loan will continue to accrue interest. Non-accruing restructured loans may be returned to accrual status when there has been a sustained period of repayment performance (generally six consecutive months of payments) and both principal and interest are deemed collectible. TDR loans that are in compliance with their modified terms and that yield a market rate may be removed from the TDR status after a period of performance. QNB closely monitors the performance of loans that are modified to understand the effectiveness of its modification efforts. There were no payment default (60 days or more past due) during the year ended December 31, 2022 on loans modified within 12 months prior to December 31, 2022. Performing TDRs (not reported as non-accrual or past due 90 days or more and still accruing) totaled $ 4,301,000 as of December 31, 2022. Non-performing TDRs totaled $ 371,000 as of December 31, 2022. All TDRs are included in the specific reserve calculation in 2022. The following table illustrates the specific reserve for loan losses allocated to TDMs and TDRs. These specific reserves are included in the allowance for cre

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Premises and Equipment	Note 6 - Premises and Equipment Premises and equipment, stated at cost less accumulated depreciation and amortization, are summarized below: December 31, 2023 2022 Land and buildings $ 16,102 $ 15,970 Furniture and equipment 14,470 16,640 Leasehold improvements 3,632 3,622 Right-of-use asset 2,722 2,909 Book value 36,926 39,141 Accumulated depreciation and amortization ( 21,974 ) ( 23,678 ) Net book value $ 14,952 $ 15,463 Depreciation and amortization expense on premises and equipment, which excludes operating lease costs in the table below, amounted to $ 1,714,000 , $ 1,115,000 , and $ 1,200,000 for the years ended December 31, 2023, 2022 and 2021, respectively. During 2023 QNB renewed one operating lease and recorded a right-of-use asset of $ 369,000 and an operating liability of $ 369,000 . The following table summarized the quantitative attributes of QNB’s operating leases: Year ended December 31, 2023 2022 Lease cost Operating lease cost $ 618 $ 609 Total lease cost 618 609 Other information Cash paid for amounts included in the measurement of lease liabilities: Cashflows from operating leases $ 626 $ 620 Right-of-use assets obtained in exchange for new operating lease liabilities $ 369 $ 43 Weighted average remaining lease terms: Operating leases 13.1 years 13.8 years Weighted average discount rates: Operating leases 2.90 % 2.78 %

Note 7 - Intangible Assets and

Note 7 - Intangible Assets and Loan Servicing	12 Months Ended
	Dec. 31, 2023
Transfers and Servicing of Financial Assets [Abstract]
Intangible Assets and Loan Servicing	Note 7 - Intangible Assets and Loan Servicing Loans serviced for others are not included in the accompanying Consolidated Balance Sheets. The unpaid principal balances of mortgage loans serviced for others were $ 68,349,000 and $ 75,205,000 at December 31, 2023 and 2022, respectively. The following table reflects the activity of mortgage servicing rights for the periods indicated: Year ended December 31, 2023 2022 2021 Balance at beginning of year $ 469 $ 538 $ 533 Mortgage servicing rights capitalized 7 2 123 Mortgage servicing rights amortized ( 61 ) ( 80 ) ( 132 ) Fair market value adjustments — 9 14 Balance at end of year $ 415 $ 469 $ 538 The balance of these mortgage servicing rights is included in "Other assets at December 31, 2023 and 2022 and the fair value of these rights was $ 583,000 and $ 638,000 , respectively. The fair value of servicing rights was determined using discount rates ranging from 12.0 % to 12.5 % for both 2023 and 2022; and prepayment speeds ranging from 104 % to 214 % for 2023 compared to 113 % to 235 % for 2022. The annual estimated amortization expense of intangible assets for each of the five succeeding fiscal years is as follows: 2024 $ 63 2025 55 2026 47 2027 41 2028 35

Note 8 - Time Deposits

Note 8 - Time Deposits	12 Months Ended
	Dec. 31, 2023
Time Deposit [Abstract]
Time Deposits	Note 8 - Time Deposits The aggregate amount of time deposits was $ 314,981,000 and $ 175,449,000 at December 31, 2023 and 2022, respectively. Time deposits that meet or exceed the FDIC insurance limit of $250,000 at December 31, 2023 and 2022 were $ 43,337,000 and $ 24,470,000 , respectively. At December 31, 2023, the scheduled maturities of time deposits were as follows: 2024 $ 258,244 2025 29,865 2026 16,919 2027 7,389 2028 2,564 Thereafter — Total time deposits $ 314,981

Note 9 - Short-Term Borrowings

Note 9 - Short-Term Borrowings	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Short-Term Borrowings	Note 9 - Short-Term Borrowings December 31, Securities sold (a) Other short - term (b) 2023 Balance $ 44,094 $ 50,000 Maximum indebtedness at any month end 69,343 136,799 Daily average indebtedness outstanding 53,154 55,708 Average rate paid for the year 1.39 % 4.55 % Average rate on period-end borrowings 4.59 4.39 2022 Balance $ 69,309 $ 92,018 Maximum indebtedness at any month end 71,847 92,018 Daily average indebtedness outstanding 68,650 17,226 Average rate paid for the year 0.50 % 3.01 % Average rate on period-end borrowings 1.82 4.51 (a) Securities sold under agreements to repurchase mature overnight. The repurchase agreements were collateralized by U.S. Government mortgage-backed securities and CMOs with an amortized cost of $ 72,012,000 and $ 92,158,000 and a fair value of $ 61,650,000 and $ 79,014,000 and at December 31, 2023 and 2022 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston. (b) Other short-term borrowings include Federal funds purchased, overnight borrowings from the FHLB and short-term FRB borrowings. During the first quarter of 2023, QNB borrowed $ 50,000,000 from the FRB under its Bank Term Funding Program and locked in a rate of 4.39 %; there are no pre-payment penalties. The Bank has five unsecured Federal funds lines granted by correspondent banks totaling $ 91,000,000 . Federal funds purchased under these lines were $ 0 at both December 31, 2023 and 2022.

Note 10 - Long-Term Debt

Note 10 - Long-Term Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-Term Debt	Note 10 - Long-Term Debt FHLB advances are collateralized by certain mortgage loans and also require the purchase of FHLB capital stock, which is included within "Restricted in vestment in stocks" on the Consolidated Balance Sheets. QNB’s FHLB stock was $ 1,718,000 and $ 5,181,000 at December 31, 2023 and 2022, respectively. QNB has a maximum borrowing capacity with the FHLB of approximately $ 409,624,000 . At December 31, 2023 QNB had $ 20,000,000 in long-term advances outstanding with the FHLB at fixed rates, no short-term borrowings as reported in Note 9 and a letter of credit issued of $ 283,000 . At December 31, 2022 QNB had $ 10,000,000 in long-term debt outstanding with the FHLB, $ 92,018,000 in short term borrowings as reported in Note 9 and a letter of credit of $ 350,000 . Long-term advances at the FHLB mature as follows: As of December 31, 2023 Balance Maturing Weighted-Average Rate 2024 $ — — % 2025 20,000 4.36 2026 — — 2027 — — 2028 — — Thereafter — — Total long-term debt $ 20,000 4.36 %

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 11 - Income Taxes The components of the provision for income taxes are as follows: Year ended December 31, 2023 2022 2021 Current Federal income taxes $ 2,109 $ 3,543 $ 3,629 Current state income taxes 83 180 219 Deferred Federal income taxes (benefits) 71 36 21 Deferred state income taxes (benefits) ( 15 ) ( 102 ) 92 Valuation adjustment ( 4 ) 8 — Net provision $ 2,244 $ 3,665 $ 3,961 At December 31, 2023 and 2022, the tax effects of temporary differences that represent the significant portion of deferred tax assets and liabilities are as follows: December 31, 2023 2022 Deferred tax assets Allowance for credit losses on loans $ 1,859 $ 2,212 Net unrealized holding losses on investment 17,692 21,565 Net unrealized holding losses on investment 367 — Fair value adjustment on equity securities — 10 Non-accrual interest income 170 52 Leasing liability 637 678 Deferred revenue — 7 Incurred but not reported medical expense 27 28 Bonus 88 128 State net operating loss carryforward 30 — Other 61 48 Total deferred tax assets 20,931 24,728 Deferred tax liabilities Deferred loan income 487 459 Depreciation 215 225 Mortgage servicing rights 87 98 Fair value remeasurements on interest rate swap 12 — Fair value adjustment on equity securities 61 — Prepaid expenses 203 232 Right of use asset 572 611 Other — 18 Total deferred tax liabilities 1,637 1,643 Valuation allowance 4 8 Net deferred tax asset $ 19,290 $ 23,077 The ability to realize deferred tax assets is dependent upon a variety of factors, including the generation of future taxable income, the existence of taxes paid and recoverable, the reversal of deferred tax liabilities and tax planning strategies. Based upon these and other factors, management believes it is more likely than not that QNB will realize the benefits of the above deferred tax assets except an $ 4,000 deferred tax asset related to non-qualified stock option that it is more likely than not that the options will expire unexercised due to the strike price. A valuation allowance was recorded for this amount. A reconciliation of the tax provision on income before taxes computed at the statutory rates of 21 % for 2023, 2022 and 2021 and the actual tax provision was as follows: Year ended December 31, 2023 2022 2021 Dollar % Dollar % Dollar % Provision at statutory rate $ 2,463 21.0 % $ 4,113 21.0 % $ 4,295 21.0 % Tax-exempt interest and dividend income ( 267 ) ( 2.3 ) ( 504 ) ( 2.6 ) ( 527 ) ( 2.6 ) Bank-owned life insurance ( 67 ) ( 0.6 ) ( 75 ) ( 0.4 ) ( 104 ) ( 0.5 ) Stock-based compensation expense 26 0.2 20 0.1 19 0.1 State income tax 53 0.5 62 0.3 245 1.2 Other 40 0.3 41 0.2 33 0.2 Income tax provision 2,248 19.2 3,657 18.7 3,961 19.4 Valuation Adjustment ( 4 ) ( 0.1 ) 8 0.0 — — $ 2,244 19.1 % $ 3,665 18.7 % $ 3,961 19.4 %

Note 12 - Employee Benefit Plan

Note 12 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Compensation Related Costs [Abstract]
Employee Benefit Plans	Note 12 - Employee Benefit Plans The QNB Bank Retirement Savings Plan provides for elective employee contributions up to the maximum allowed by the IRS and a matching co mpany contribution limited to 3 %. In addition, the plan provides for safe harbor non-elective contributions of 5 % of total compensation by QNB. QNB contributed a matching contribution of $ 376,000 , $ 345,000 and $ 340,000 for the years ended December 31, 2023, 2022, and 2021, respectively, and a safe harbor contribution of $ 669,000 for 2023, $ 606,000 for 2022, and $ 608,000 for 2021. QNB’s Employee Stock Purchase Plan (the Plan) offers 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). At the 2021 Annual Meeting, shareholders approved the 2021 Employee Stock Purchase Plan (the 2021 Plan), which authorizes the issuance of 30,000 sh ares. As of December 31, 2023, 6,630 shares were issued under the 2021 Plan. The 2021 Plan e xpires May 31, 2026 . Shares issued pursuant to the Plan were as follows: Year ended December 31, 2023 2022 2021 Shares 6,630 5,102 4,906 Price per share $ 23.10 $ 29.48 and $ 24.21 $ 27.36 and $ 32.29 QNB implemented the Nonqualified Deferred Compensation Plan (NDCP) during 2023 for the benefit of a select group of its management or highly compensated employees. The purpose of the NDCP is to provide a deferred compensation vehicle to which QNB may credit discretionary amounts on behalf of the participants for recruitment and reward. QNB contributed $ 108,000 to the NDCP in 2023.

Note 13 - Stock Option Plan and

Note 13 - Stock Option Plan and Non-Employee Director Compensation Plan	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Option Plan and Non-Employee Director Compensation Plan	Note 13 - Stock Option Plan and Non-Employee Director Compensation Plan QNB has a stock option plan (the 2015 Plan) administered by a committee which consists of three or more members of QNB’s Board of Directors. The 2015 Plan provides for the granting of either (i) Non-Qualified Stock Options (NQSOs) or (ii) Incentive Stock Options (ISOs). The exercise price of an option, as defined by the 2015 Plan, is the fair market value of QNB’s common stock at the date of grant. The 2015 Plan provides for the exercise either in cash or in securities of the Company or in any combination thereof. The 2015 Plan, which expires March 15, 2025, authorizes the issuance of 300,000 shares. The time period by which any option is exercisable under this Plan is determined by the Committee but shall not commence before the expiration of six months after the date of grant. 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 tha t 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 agreement. There were 212,550 options granted, 70,175 options forfeited, 20,825 options exercised and 121,550 options outstanding under the 2015 Plan as of December 31, 2023. As of December 31, 2023, there was approximately $ 154,000 of unrecognized compensation cost related to unvested stock option awards granted. That cost is expected to be recognized over the next 50 months. Stock option activity during 2023, 2022, and 2021 was as follows: Number Weighted Weighted Aggregate Outstanding at December 31, 2020 116,550 $ 37.42 Exercised ( 19,025 ) 30.97 Forfeited ( 8,575 ) 35.27 Granted 25,000 32.50 Outstanding at December 31, 2021 113,950 37.58 Exercised — — Forfeited ( 34,150 ) 37.07 Granted 29,350 37.26 Outstanding at December 31, 2022 109,150 37.65 Exercised — — Forfeited ( 22,600 ) 43.15 Granted 35,000 29.51 Outstanding at December 31, 2023 121,550 $ 34.29 3.83 $ — Exercisable at December 31, 2023 41,375 $ 37.37 0.60 $ — As of December 31, 2023, outstanding stock options consist of the following: Options Exercise Remaining life Options Exercise 35,000 $ 29.51 9.13 — $ — 19,825 32.50 2.13 — — 19,650 36.50 1.13 19,650 36.50 25,350 37.26 3.13 — — 21,725 38.15 0.13 21,725 38.15 Outstanding at December 31, 2023 121,550 $ 34.29 3.83 41,375 $ 37.37 The intrinsic value related to total stock options exercised during 2023, 2022, and 2021 are as follows: 2023 2022 2021 Intrinsic value of stock options exercised $ — $ — $ 31 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 offic e on the applicable payment date. As of December 31, 2023, 1,740 shares were issued to non-employee directors and there were 48,260 shares remaining under the Director Compensation Plan. Stock-based compensation expense related to the Director Compensation Plan was $ 80,000 for the for the year ended December 31, 2023.

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 14 - Related Party Transactions QNB has had, and may be expected to have in the future, banking transactions in the ordinary course of business with its executive officers, directors, principal shareholders, their immediate families and affiliated companies. The following table presents activity and amounts due from directors, principal officers, and their related interests. All of these transactions were made in the ordinary course of business on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with other persons. These transactions did not involve more than normal risk of collectability or present any other unfavorable features. Balance, December 31, 2022 $ 1,762 New loans 1,941 Repayments ( 312 ) Balance, December 31, 2023 $ 3,391 The following table provides additional information regarding transactions with related parties. December 31, 2023 2022 Commitments to extend credit $ 1,617 $ 3,287 Letters of credit 1,696 1,696 Deposits received 6,602 6,101

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 15 - 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 Bank's financial instrument commitments is as follows: December 31, 2023 2022 Commitments to extend credit and unused lines of credit $ 378,954 $ 339,312 Standby letters of credit 18,820 19,512 Total financial instrument commitments $ 397,774 $ 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 Bank 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 Bank uses the same credit policies in making conditional obligations as it does for on-balance sheet instruments. Standby letters of credit totaling $ 16,417,000 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 Bank requires collateral and personal guarantees supporting these letters of credit as deemed necessary. 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. 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 December 31, 2023 and 2022 for guarantees under standby letters of credit issued is not material. 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. A maturity analysis of the operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is as follows: Operating Leases 2024 $ 554 2025 534 2026 382 2027 335 2028 274 Thereafter 2,180 Total undiscounted cashflows 4,259 Total discount on cashflows ( 1,227 ) Total lease liabilities $ 3,032 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, the commitment for such renewals is not included above if they have not been exercised as of December 31, 202 3. Operating lease costs, which include common area maintenance costs not included in the minimum lease payments above, for the years ended December 31, 2023, 2022 and 2021, was $ 723,000 , $ 712,000 and $ 749,000 , respectively.

Note 16 - Accumulated Other Com

Note 16 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Other Comprehensive Income (Loss), Tax [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 16 - Accumulated Other Comprehensive Income (Loss) The following shows the components of accumulated other comprehensive income (loss) during the periods ended December 31, 2023, 2022 and 2021: December 31, 2023 2022 2021 Unrealized net holding loss on available-for-sale securities $ ( 84,247 ) $ ( 102,692 ) $ ( 4,734 ) Unrealized loss on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings — — — Unrealized net holding loss on interest rate swaps ( 1,749 ) — — Accumulated other comprehensive loss ( 85,996 ) ( 102,692 ) ( 4,734 ) Tax effect* 18,059 21,565 994 Accumulated other comprehensive (loss) income, net of tax $ ( 67,937 ) $ ( 81,127 ) $ ( 3,740 ) * At tax rates of 21 % The following table presents amounts reclassified out of accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022 and 2021: Amount reclassified from accumulated other Details about accumulated other comprehensive (loss) income 2023 2022 2021 Affected line item in statement of income Realized net holding (loss) gain on available-for-sale securities $ ( 2,058 ) $ ( 139 ) $ 18 Net (loss) gain on sales of investment securities Impairment loss on investment securities — — — Net impairment loss on investment securities Fair value remeasurements on fair value hedges 57 — — Interest and dividends on investment securities (AFS & Equity) ( 2,001 ) ( 139 ) 18 Tax effect* 420 29 ( 4 ) Provision for income taxes Total reclassification out of accumulated other $ ( 1,581 ) $ ( 110 ) $ 14 Net of tax * At rate of 21 %

Note 17 - Fair Value Measuremen

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements and Fair Values of Financial Instruments	Note 17 - Fair Value Measurements and Fair Values of Financial Instruments 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 US 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. For financial assets measured at fair value on a recurring and nonrecurring basis, the fair value measurements by level within the fair value hierarchy used were as follows: December 31, 2023 Quoted prices Significant Significant Balance at end Recurring fair value measurements Securities available-for-sale U.S. Treasuries $ — $ 6,451 $ — $ 6,451 U.S. Government agency securities — 74,122 — 74,122 State and municipal securities — 89,189 — 89,189 U.S. Government agencies and sponsored Mortgage-backed securities — 224,238 — 224,238 Collateralized mortgage obligations (CMOs) — 89,973 — 89,973 Corporate debt securities and money market funds — 6,157 52 6,209 Total securities available-for-sale — 490,130 52 490,182 Equity securities 5,910 — — 5,910 Total recurring fair value measurements $ 5,910 $ 490,130 $ 52 $ 496,092 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 164 $ 164 Mortgage servicing rights — — 7 7 Total nonrecurring fair value measurements $ — $ — $ 171 $ 171 * impairment December 31, 2022 Quoted prices Significant Significant Balance at end Recurring fair value measurements 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 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 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 December 31, 2023 Fair value Valuation Unobservable Value or range Impaired loans $ 164 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % Impaired loans — Financial statement values for UCC collateral Financial statement value discounts (4) - 100 % Mortgage servicing rights 7 Discounted cash flow Remaining term 2 to 30 yrs Prepayment Speeds 104 % to 214 % 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 yrs 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 securities available-for-sale 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 year ended December 31: Fair value measurements using Securities available-for-sale 2023 2022 Balance, beginning of year $ 53 $ 75 Payments received ( 1 ) ( 22 ) Sale of securities — — Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive — — Transfers in and/or out of Level 3 — — Balance, end of year $ 52 $ 53 There were also no transfers in or out of level 3 for the same periods. 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 years ended December 31, 2023 and 2022. The Level 3 securities consist of one collateralized debt obligation security (“PreTSL”), which is backed by trust preferred securities issued by banks. The market for this security at December 31, 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 or 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 December 31, 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 • PreTSLs will be classified within Level 3 of the fair value hierarchy because significant adjustments are required to determine fair value at the measurement date. The Bank used an independent third party to value this security using a discounted cash flow analysis. Based on management’s review of the bond’s single underlying issuer, 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 swap rate is used as the reference rate since it is indicative of market expectation for short-term rates in the future. Th is is consistent with the 30-year nature of PreTSL securities, which are priced using the 3-month LIBOR as a reference rate. The discount rate of 8.33 % 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 QNB 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 December 31, 2023 and 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 and the Federal Home Loan Bank and VISA Class B is the carrying amount, based on redemption provisions, and considers the limited marketability of 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 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 in which QNB 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 value for the Bank’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 QNB’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 a 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 year end. The estimated fair values and carrying amounts of QNB’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements December 31, 2023 Carrying Fair value Quoted Significant Significant Financial assets Cash and cash equivalents $ 62,657 $ 62,657 $ 62,657 $ — $ — Investment securities: Available-for-sale (1) 490,182 490,182 — 490,130 52 Equity 5,910 5,910 5,910 — — Restricted investment in bank stocks 2,730 2,730 — 2,730 — Loand held for sale 549 560 Net loans 1,084,681 1,077,544 — — 1,077,544 Mortgage servicing rights 415 585 — — 585 Accrued interest receivable 6,101 6,101 — 6,101 — Financial liabilities Deposits with no stated maturities $ 1,173,732 $ 1,173,732 $ 1,173,732 $ — $ — Deposits with stated maturities 314,981 311,735 — 311,735 — Short-term borrowings 94,094 94,094 94,094 — — Long-term debt 20,000 19,906 19,906 — — Accrued interest payable 5,294 5,294 — 5,294 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 79 — 79 — (1) Includes derivatives designated as fair value hedging instruments. 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 Equity 12,056 12,056 12,056 — — Restricted investment in bank 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 18 - Derivatives and Hedgi

Note 18 - Derivatives and Hedging Activities	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities	Note 18 - 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"). The 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 December 31, 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 December 31, 2023 Interest Rate Swaps-Fair Value Hedges Balance Sheet Classification Notional Amount Amortized Cost of Hedged Portfolio Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Asset Investment Securities Available-for-sale: State and municipal securities $ 75,000 $ 97,373 $ ( 445 ) U.S. Government agencies and GSE mortgage backed securities 225,000 343,453 ( 1,304 ) Total $ 300,000 $ 440,826 $ ( 1,749 ) The following table presents amounts of included in the Consolidated Statements on Income for derivatives designated as fair value hedging instruments for the year ended December 31, 2023. For the year ended December 31, Income Sheet Classification 2023 Interest and dividends on available-for-sale and equity securities: State and municipal securities Recognized on fair value hedge $ 2,180 Recognized on hedge portfolio ( 1,470 ) Recognized on remeasurement of fair value hedge 16 U.S. Government agencies and GSE mortgage backed securities Recognized on fair value hedge 6,517 Recognized on hedge portfolio ( 4,483 ) Recognized on remeasurement of fair value hedge 41 Total $ 2,801 The following table presents amounts included in accumulated other comprehensive (loss) income for derivatives designated as fair value hedging instruments at December 31, 2023. Balance Sheet Classification At December 31, 2023 Accumulated other comprehensive loss, net of tax $ ( 1,382 ) Total $ ( 1,382 )

Note 19 - Revenue Recognition f

Note 19 - Revenue Recognition from Contracts with Customers	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition from Contracts with Customers	Note 19 - Revenue Recognition from Contracts with Customer QNB 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 Income 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 QNB 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 received in the first month of the quarter for which the service is being performed and recognized evenly in each month of the quarter. 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 other reals estate owned (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 19 - Parent Company Financ

Note 19 - Parent Company Financial Information	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Parent Company Financial Information	Note 20 - Parent Company Financial Information Condensed financial statements of QNB Corp. only: Balance Sheets December 31, 2023 2022 Assets Cash and cash equivalents $ 565 $ 353 Investment securities: Available-for-sale (amortized cost $ 6,448 and $ 299 ) 6,451 301 Equity securities (cost of $ 5,695 and $ 12,091 ) 5,910 12,056 Investment in subsidiary 77,173 58,140 Other assets 752 146 Total assets $ 90,851 $ 70,996 Liabilities Other liabilities $ 27 $ 38 Shareholders' equity 90,824 70,958 Total liabilities and shareholders' equity $ 90,851 $ 70,996 Statements of Income Year ended December 31, 2023 2022 2021 Dividends from subsidiary $ 4,407 $ 4,329 $ 5,733 Interest, dividend and other income 517 358 386 Securities (losses) gains ( 19 ) 405 1,788 Net unrealized gain (loss) on investment equity securities 250 ( 1,026 ) 926 Total income 5,155 4,066 8,833 Expenses 661 496 491 Income before applicable income taxes and equity in 4,494 3,570 8,342 Provision for income tax (benefit) expense ( 1 ) ( 235 ) 724 Income before equity in undistributed income of subsidiary 4,495 3,805 7,618 Equity in undistributed income of subsidiary 4,988 12,116 8,874 Net income $ 9,483 $ 15,921 $ 16,492 Statements of Comprehensive Income (in thousands) Year ended December 31, 2023 2022 2021 Before Tax Net of Before Tax Net of Before Tax Net of Net income $ 11,727 $ 2,244 $ 9,483 $ 19,586 $ 3,665 $ 15,921 $ 20,453 $ 3,961 $ 16,492 Other comprehensive income/(loss): Net unrealized holding gain/(loss) on available-for-sale securities: Unrealized holding gain/(loss) arising during the period 16,388 3,441 12,947 ( 98,097 ) ( 20,600 ) ( 77,497 ) ( 11,867 ) ( 2,492 ) ( 9,375 ) Reclassification adjustment for loss/(gain) included in net income 2,058 432 1,626 139 29 110 ( 18 ) ( 4 ) ( 14 ) Net unrealized holding loss on fair value hedge: Unrealized holding loss arising during the period ( 1,693 ) ( 355 ) ( 1,338 ) — — — — — — Reclassification adjustment for fair value remeasurements included in net income ( 57 ) ( 12 ) ( 45 ) — — — — — — Other comprehensive income/(loss): 16,696 3,506 13,190 ( 97,958 ) ( 20,571 ) ( 77,387 ) ( 11,885 ) ( 2,496 ) ( 9,389 ) Total comprehensive income (loss) $ 28,423 $ 5,750 $ 22,673 $ ( 78,372 ) $ ( 16,906 ) $ ( 61,466 ) $ 8,568 $ 1,465 $ 7,103 Statements of Cash Flows Year ended December 31, 2023 2022 2021 Operating Activities Net income $ 9,483 $ 15,921 $ 16,492 Adjustments to reconcile net income to net cash provided Equity in undistributed income from subsidiary ( 4,988 ) ( 12,116 ) ( 8,874 ) Net securities losses (gains) 19 ( 405 ) ( 1,788 ) Net unrealized (gain) loss on investment equity securities ( 250 ) 1,026 ( 926 ) Stock-based compensation expense 185 85 102 Accretion of discounts on investment securities ( 174 ) ( 6 ) — (Decrease) increase in other liabilities ( 36 ) ( 266 ) 222 (Increase) decrease in other assets ( 122 ) ( 121 ) 2 Deferred income tax (benefit) provision 42 ( 285 ) 265 Net cash provided by operating activities 4,159 3,833 5,495 Investing activities Purchase of investment equity securities ( 2,179 ) ( 1,860 ) ( 4,615 ) Purchase of investment securities available-for-sale ( 14,275 ) ( 1,193 ) — Proceeds from sale of investment equity securities 8,556 1,594 7,768 Proceeds from maturities of investment securities available-for-sale 7,800 900 — Capital contribution to Bank — — ( 2,500 ) Net cash (used) provided by investing activities ( 98 ) ( 559 ) 653 Financing activities Cash dividend paid ( 4,671 ) ( 4,498 ) ( 4,375 ) Treasury stock purchase — ( 75 ) ( 1,356 ) Proceeds from issuance of common stock 822 418 575 Net cash used by financing activities ( 3,849 ) ( 4,155 ) ( 5,156 ) Increase (decrease) in cash and cash equivalents 212 ( 881 ) 992 Cash and cash equivalents at beginning of year 353 1,234 242 Cash and cash equivalents at end of year $ 565 $ 353 $ 1,234

Note 20 - Regulatory Restrictio

Note 20 - Regulatory Restrictions	12 Months Ended
	Dec. 31, 2023
Regulated Operations [Abstract]
Regulatory Restrictions	Note 21 - Regulatory Restrictions Dividends payable by the Company and the Bank are subject to various limitations imposed by statutes, regulations and policies adopted by bank regulatory agencies. Under Pennsylvania and Federal 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 the Company, unless such loans are collateralized by specific obligations. Both the Company and the Bank are subject to regulatory capital requirements administered by Federal bank regulatory 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, both the Company and 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 December 31, 2023, that the Company and the Bank met capital adequacy requirements to which they were subject. The Bank is presently considered to be “well capitalized” under the regulatory framework. To be categorized as well capitalized, the Company and the Bank must maintain minimum ratios set forth in the table below. The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2023 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted Consolidated $ 167,711 13.09 % 102,513 8.00 % 128,142 10.00 % Bank 154,062 12.20 101,032 8.00 126,290 10.00 Tier I capital (to risk-weighted assets): Consolidated 158,753 12.39 76,885 6.00 76,885 6.00 Bank 145,104 11.49 75,774 6.00 101,032 8.00 Common equity tier 1 capital (to risk- Consolidated 158,753 12.39 57,664 4.50 N/A N/A Bank 145,104 11.49 56,830 4.50 82,088 6.50 Tier I capital (to average assets): Consolidated 158,753 8.92 71,185 4.00 N/A N/A Bank 145,104 8.18 70,961 4.00 88,701 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 Consolidated $ 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 I capital (to risk-weighted assets): Consolidated 152,077 12.33 74,025 6.00 74,025 6.00 Bank 139,260 11.63 71,847 6.00 95,796 8.00 Common equity tier 1 capital (to risk- Consolidated 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 I capital (to average assets): Consolidated 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 21 - Consolidated Quarterl

Note 21 - Consolidated Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	Note 22 - Consolidated Quarterly Financial Data (Unaudited) The unaudited quarterly results of operations for the years ended 2023 and 2022 are in the following table: Quarters Ended 2023 Quarters Ended 2022 March 31 June 30 September 30 December 31 March 31 June 30 September 30 December 31 Interest income $ 15,463 $ 15,865 $ 18,497 $ 19,257 $ 11,809 $ 12,327 $ 13,546 $ 14,739 Interest expense 5,046 6,532 8,284 9,065 1,073 1,224 2,167 3,460 Net interest income 10,417 9,333 10,213 10,192 10,736 11,103 11,379 11,279 (Reversal of) provision for credit losses (1,805 ) 209 459 293 — — — (850 ) Non-interest income 1,219 1,580 1,755 283 1,611 639 484 2,997 Non-interest expense 8,200 8,492 8,671 8,746 7,813 7,746 7,814 8,119 Income before income taxes 5,241 2,212 2,838 1,436 4,534 3,996 4,049 7,007 Provision for income taxes 1,123 325 494 302 824 647 634 1,560 Net Income $ 4,118 $ 1,887 $ 2,344 $ 1,134 $ 3,710 $ 3,349 $ 3,415 $ 5,447 Earnings Per Share - basic * $ 1.15 $ 0.52 $ 0.65 $ 0.31 $ 1.04 $ 0.94 $ 0.96 $ 1.52 Earnings Per Share - diluted * $ 1.15 $ 0.52 $ 0.65 $ 0.31 $ 1.04 $ 0.94 $ 0.96 $ 1.52 * Due to rounding, quarterly earnings per share may not sum to annual earnings per share

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. The consolidated entity is referred to herein as “QNB”. All significant inter-company accounts and transactions have been eliminated in the Consolidated Financial Statements. Tabular information, other than share and per share data, is presented in thousands of dollars. Certain prior period amounts have been reclassified to conform with the current year’s presentation.
Use of Estimates	Use of Estimates These statements are prepared in accordance with Accounting Principles Generally Accepted in the United States of America (“US GAAP”) and predominant practices within the banking industry. The preparation of these Consolidated Financial Statements requires QNB to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. QNB evaluates estimates on an on-going basis. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of the valuation of other real estate owned, the fair value of financial instruments, other-than-temporary impairment of investment securities, the determination of impairment of restricted bank stock and the valuation of deferred tax assets and income taxes. QNB bases its estimates on historical experience and various other factors and assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Significant Group Concentrations of Credit Risk	Significant Group Concentrations of Credit Risk Most of the QNB’s activities are with customers located within Bucks, Montgomery and Lehigh Counties in southeastern Pennsylvania. Note 4 discusses the types of investment securities in which the QNB invests. Note 5 discusses the types of lending in which QNB engages. QNB does not have any significant concentrations to any one industry or customer. Although QNB has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents consist of cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in the Federal Reserve Bank and other banks and Federal funds sold. QNB maintains a portion of its interest-bearing deposits at various commercial financial institutions. At times, the balances exceed the FDIC insured limits; QNB has not experienced a loss due to the balances exceeding FDIC limits.
Trading Securities and Investment Securities	Trading Securities QNB may engage in trading activities for its own account. Interest and dividends are included in interest income. Debt securities that are bought and held principally for the purpose of selling in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings. Investment Securities Investment debt securities that QNB has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and reported at amortized cost. Interest is included in interest income. Debt securities not classified as either held-to-maturity securities or trading securities are classified as available-for-sale debt securities and reported at fair value, with unrealized gains and losses, net of tax, excluded from earnings and reported in other comprehensive income or loss, a separate component of shareholders’ equity. Management determines the appropriate classification of securities at the time of purchase. Available-for-sale debt securities include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in credit ratings, changes in market interest rates and related changes in the securities’ prepayment risk or to meet liquidity needs. Premiums and discounts on debt securities are recognized in interest income using a constant yield method. Gains and losses on sales of available-for-sale securities are recorded on the trade date and are computed on the specific identification method and included in non-interest income. Equity investments with readily determinable fair values are measured at fair value. The changes in fair value are recognized in net income. Dividends are included in interest income.
Impairment of Investment Securities	Impairment of Investment Securities Securities are evaluated periodically to determine whether a decline in their value is impairment. Management utilizes criteria such as the magnitude and duration of the decline, in addition to the reasons underlying the decline, to determine whether the loss in value is impairment. The term impairment is not intended to indicate that the decline is permanent, it indicates that the prospect for a near-term recovery of value is not necessarily favorable, or that there is a lack of evidence to support a realizable value equal to or greater than the carrying value of the investment. For equity securities that do not have readily-determinable fair values, once a decline in value is determined to be impairment, the value of the equity security is reduced and a corresponding charge to earnings is recognized. QNB follows the accounting guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 326-10 as it relates to the recognition and presentation of impairment. This accounting guidance specifies that (a) if a company does not have the intent to sell a debt security prior to recovery and (b) it is more likely than not that it will not have to sell the debt security prior to recovery, the security would not be considered impaired unless there is a credit loss. When an entity does not intend to sell the security, and it is more likely than not, the entity will not have to sell the security before recovery of its cost basis, it will recognize the credit component of an impairment of a debt security in earnings and the remaining portion in other comprehensive income. For held to maturity debt securities, the amount of an impairment recorded in other comprehensive income for the non-credit portion of a previous impairment should be amortized prospectively over the remaining life of the security on the basis of the timing of future estimated cash flows of the security.
Derivatives and Hedges	Derivatives and Hedges The fair value hedges are accounted for under Derivatives and Hedging (Topic 815). QNB adopted ASU 2022-01 Derivatives and Hedging (Topic 815): Fair Value Hedging--Portfolio Layer Method ("ASC 2022-01") as of January 1, 2023. ASC 2022-01 allows for the use of an amortizing notional swap when entering a portfolio layer method hedge. This guidance allows the interest rate swap to be considered a hedge of a single layer of portfolio. 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"). The 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 considers 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.
Restricted Investment in Stock	Restricted Investment in Stock Restricted stock is comprised of Federal Home Loan Bank of Pittsburgh (“FHLB”) in the amount of $ 1,718,000, the Atlantic Community Bankers Bank in the amount 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 December 31, 2023. Federal law requires a member institution of the FHLB to hold stock of its district bank according to a predetermined formula. These restricted securities are carried at cost. 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 r egulations) 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 owners 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 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 December 31, 2023, there was no impairment associated with these securities.
Loans	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 consist of residential mortgage loans and 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.
Non-Performing Assets	Non-Performing Assets Non-performing assets are comprised of accruing loans past due 90 days or more, non-accrual loans and investment securities, modified loans, other real estate owned and repossessed assets. Non-accrual loans and investment securities are those on which the accrual of interest has ceased. Loans are placed on non-accrual status immediately if, in the opinion of management, collection is doubtful, or when principal or interest is past due 90 days or more and collateral is insufficient to cover principal and interest. Interest accrued, but not collected at the date a loan is placed on non-accrual status, is reversed and charged against interest income. Subsequent cash receipts are applied either to the outstanding principal or recorded as interest income, depending on management’s assessment of the ultimate collectability of principal and interest. Loans are returned to an accrual status when the borrower’s ability to make periodic principal and interest payments has returned to normal (i.e. brought current with respect to principal or interest or restructured) and the paying capacity of the borrower and/or the underlying collateral is deemed sufficient to cover principal and interest. Since the implementation of ASU 326 on January 1, 2023, QNB 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 QNB. Any amount forgiven would be charged to the allowance for credit loss es. There were no TDMs in 2023. The Company had extended, restructured, or otherwise modified the terms of loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that had been experiencing financial difficulties. A loan was considered to be a troubled debt restructuring (“TDR”) loan when QNB granted a concession to the borrower because of the borrower’s financial condition that it would not have otherwise considered. Such concessions included a reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans that had been classified as TDRs are considered non-performing. Loans are fully charged-off or charged down to net realizable value (fair value of collateral less estimated costs to sell) when deemed uncollectible due to bankruptcy or other factors, or when they reach a defined number of days past due based on loan product, industry practice, terms and other factors. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates.
Allowance for Credit Losses on Losses	Allowance for Credit Losses on Loans QNB 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. QNB 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: QNB adjusts historic loss for concentrations in the current portfolio that were not present during the down-turn of economic cycle. 2. Economic Forecast: The QNB 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, QNB 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. QNB’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 QNB's allowance for credit losses on loans. Such agencies may require QNB 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.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from QNB, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) QNB does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Servicing Assets	Servicing Assets Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. When mortgage loans are sold, a portion of the cost of originating the loan is allocated to the servicing rights based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The Company subsequently measures servicing rights using the amortization method where servicing rights are amortized in proportion to and over the period of estimated net servicing income. On a quarterly basis, an independent third party determines the fair value of QNB’s servicing assets. These assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If QNB later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into other non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal, or a fixed amount per loan and are recorded as other non-interest income when earned and netted against the amortization of mortgage servicing rights.
Foreclosed Assets	Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cos t to sell. Revenue and expenses from operations and changes in the valuation allowance of foreclosed assets are included in other non-interest expense. At both December 31, 2023 and 2022 QNB had no foreclosed assets.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years Expenditures for maintenance and repairs are charged to operations as incurred. Gains or losses upon disposition are reflected in earnings as realized. The “Premises and equipment, net” category on the Consolidated Balance Sheets also includes the right-of-use assets associated with operating leases. The discount rates used in determining the initial value of the right of use assets are based on the FHLB Amortizing Fixed Loan Rate for the term of each lease. QNB typically enters into lease agreements with an initial term of 5 to 10 years and subsequent additional optional terms in increments of 5 years. The lease agreements also contain termination options. None of the leases contain purchase options and none transfer the ownership of the leased a sset. QNB has renewed one operating lease during 2023. Op erating lease liabilities are included with “Other liabilities” on the Consolidated Balance Sheets. All operating lease costs are included in non-interest expense within “Net occupancy” on the Consolidated Statements of Income.
Bank-Owned Life Insurance	Bank-Owned Life Insurance The Bank invests in bank-owned life insurance (“BOLI”) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on the Consolidated Statements of Income. The BOLI policies are an asset that can be liquidated, if necessary, with associated tax costs. However, the Bank intends to hold these policies and, accordingly, has not provided for deferred income taxes on the earnings from the increase in cash surrender value. The Bank follows the accounting guidance for postretirement benefit aspects of endorsement split-dollar life insurance arrangements which applies to life insurance arrangements that provide an employee with a specified benefit that is not limited to the employee’s active service period, including certain bank-owned life insurance policies. It requires an employer to recognize a liability and related compensation costs for future benefits that extend to postretirement periods. The expense recorded during 2023, 2022 and 2021 was approximately $ 56,000 , $ 118,000 and $ 87,000 , respectively, and is included in non-interest expense under "Salaries and employee benefits" expense.
Stock-Based Compensation	Stock-Based Compensation At December 31, 2023, QNB sponsored 2015 Stock Incentive Plan (the "2015 Plan"), administered by a Board committee, under which both qualified and non-qualified stock options may be granted periodically to certain employees. QNB accounts for all awards granted under stock-based compensation plans in accordance with FASB ASC 718, Compensation - Stock Compensation . 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 rela ted to the 2015 Plan was approximately $ 90,000 , $ 70,000 and $ 71,000 for the years ended December 31, 2023, 2022 and 2021, respectively. There were $ 3,000 , $ 2,000 and $ 4,000 in tax benefits recognized related to the nonqualified compensation and disqualifying dispositions for the years ended December 31, 2023, 2022 and 2021, respectively. The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the option and each vesting date. QNB estimated the fair value of stock options on the date of the grant using the Black-Scholes option pricing model. The model requires the use of numerous assumptions, many of which are highly subjective in nature. The following assumptions were used in the option pricing model in determining the fair value of options granted during the periods presented. Year ended December 31, 2023 2022 2021 Risk free interest rate 3.64 % 1.25 % 0.20 % Dividend yield 4.80 % 3.64 % 4.17 % Volatility 20.36 % 22.68 % 21.14 % Expected life (years) 8.35 4.05 4.03 The weighted average fair value per share of options granted during 2023, 2022 and 2021 was $ 4.11 , $ 5.20 and $ 3.08 , respectively. The risk-free interest rate was selected based upon yields of U.S. Treasury issues with a term equal to the expected life of the option being valued. Historical information was the primary basis for the selection of the expected dividend yield, expected volatility and expected lives of the options.
Income Taxes	Income Taxes QNB accounts for income taxes under the asset/liability method in accordance with income tax accounting guidance, ASC 740 - Income Taxes . Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when, in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond QNB’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. In connection with the accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions, QNB has evaluated its tax positions as of December 31, 2023. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has more than a 50 percent likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Under the “more-likely-than-not” threshold guidelines, QNB believes no significant uncertain tax positions exist, either individually or in the aggregate, which would give rise to the non-recognition of an existing tax benefit. As of December 31, 2023, QNB had a valuation allowance of $ 4,000 for unrecognized tax benefits related to non-qualified stock option expense on options that are more likely than not to be exercised prior to expiring. As of December 31, 2023 QNB had no interest expense and no tax penalties. QNB’s policy is to account for interest as a component of interest expense an d penalties as a component of other expense. The Company and its subsidiary are subject to U.S. Federal income tax as well as income tax of the Commonwealth of Pennsylvania and the State of New Jersey. Tax years from 2020 to date remain subject to examination by the tax authorities.
Treasury Stock	Treasury Stock Common stock shares repurchased are recorded as treasury stock at cost.
Earnings Per Share	Earnings Per Share Basic earnings per share excludes any dilutive effects of options and is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share gives effect to all dilutive potential common shares that were outstanding during the period. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business entity during a period due to transactions and other events and circumstances, excluding those resulting from investments by and distributions to owners. Comprehensive income (loss) consists of net income and other comprehensive income (loss). For QNB, the primary component of other comprehensive income (loss) is the unrealized holding gains or losses on available-for-sale investment securities and unrealized losses on available-for-sale investment securities related to factors other than credit on debt securities.
Advertising Costs	Advertising Costs Advertising costs are recorded in the period they are incurred within operating expenses in non-interest expense in the Consolidated Statements of Income.
Financial Instruments with Off-Balance-Sheet Risk	Financial Instruments with Off-Balance-Sheet Risk QNB’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of these instruments. QNB uses the same credit policies in making commitments and contractual obligations as it does for on-balance-sheet instruments. QNB reflects its estimate of credit risk for these instruments in “Other liabilities” on the Consolidated Balance Sheet with the corresponding expense recorded in “Other” non-interest expense in the Consolidated Statements of Income.
Subsequent Events	Subsequent Events QNB has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2023 through the date the Consolidated Financial Statements are being issued for items that should potentially be recognized or disclosed in these Consolidated Financial Statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements On January 1, 2023, QNB 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. QNB 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 Balance Sheets. QNB 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. QNB 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 QNB 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 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Estimated Useful Lives of Assets	Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years
Assumptions Used in Option Pricing Model	Year ended December 31, 2023 2022 2021 Risk free interest rate 3.64 % 1.25 % 0.20 % Dividend yield 4.80 % 3.64 % 4.17 % Volatility 20.36 % 22.68 % 21.14 % Expected life (years) 8.35 4.05 4.03
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 2 - Earnings Per Share a_2

Note 2 - Earnings Per Share and Share Repurchase Plan (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2023 2022 2021 Numerator for basic and diluted earnings per share - net income $ 9,483 $ 15,921 $ 16,492 Denominator for basic earnings per share - weighted average shares 3,610,713 3,564,481 3,553,949 Effect of dilutive securities - employee stock options - - 189 Denominator for diluted earnings per share - adjusted weighted 3,610,713 3,564,481 3,554,138 Earnings per share - basic $ 2.63 $ 4.47 $ 4.64 Earnings per share - diluted $ 2.63 $ 4.47 $ 4.64

Note 4 - Investment Securities

Note 4 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Debt Securities Available-for-sale	The amortized cost and fair values of investment debt securities available-for-sale at December 31, 2023 and 2022 were as follows: Gross Gross Gross unrealized unrealized unrealized Fair holding holding fair value hedge Amortized December 31, 2023 value gains losses losses cost U.S. Treasuries $ 6,451 $ 3 $ — $ — $ 6,448 U.S. Government agency 74,122 — ( 10,828 ) — 84,950 State and municipal 89,189 — ( 18,714 ) ( 445 ) 108,348 U.S. Government agencies and sponsored Mortgage-backed 224,238 — ( 37,831 ) ( 1,304 ) 263,373 Collateralized mortgage obligations (CMOs) 89,973 — ( 16,383 ) — 106,356 Corporate debt and money market funds 6,209 2 ( 496 ) — 6,703 Total investment securities available-for-sale $ 490,182 $ 5 $ ( 84,252 ) $ ( 1,749 ) $ 576,178 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 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 securities available-for-sale $ 546,525 $ 2 $ ( 102,694 ) $ 649,217
Investment Securities by Contractual Maturity	The amortized cost and fair value of debt securities available-for-sale by contractual maturity at December 31, 2023 are shown in the following table. Amortized December 31, 2023 Fair value cost Due in one year or less $ 8,814 $ 8,895 Due after one year through five years 159,745 179,738 Due after five years through ten years 247,158 296,154 Due after ten years 74,465 91,391 Total investment securities available-for-sale $ 490,182 $ 576,178
Realized Gain (Loss) on Investments	The following table presents information related to QNB’s gains and losses on the sales of debt securities, and losses recognized for impairment of these investments. December 31, 2023 2022 2021 Gross realized gains $ — $ 8 $ 18 Gross realized losses ( 2,058 ) ( 147 ) — Impairment — — — Total net (losses) gains on available-for-sale securities $ ( 2,058 ) $ ( 139 ) $ 18
Credit-related Impairment	The following table presents a summary of the cumulative credit-related impairment charges recognized as components of earnings for debt securities still held by QNB: Year ended December 31, 2023 2022 2021 Balance, beginning of year $ 1 $ 1 $ 1 Reductions: sale, collateralized debt obligation — — — Additions: Initial credit impairments — — — Subsequent credit impairments — — — Balance, end of year $ 1 $ 1 $ 1
Debt Securities in a Continuous Unrealized Loss Position	Debt securities that have been in a continuous unrealized loss position are as follows: December 31, 2023 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Treasuries 1 $ 494 $ — $ — $ — $ 494 $ — U.S. Government agency 39 — — 74,122 ( 10,828 ) 74,122 ( 10,828 ) State and municipal 191 380 — 89,238 ( 18,714 ) 89,618 ( 18,714 ) U.S. Government agencies Mortgage-backed 165 1 — 225,500 ( 37,831 ) 225,501 ( 37,831 ) Collateralized mortgage 126 — — 89,973 ( 16,383 ) 89,973 ( 16,383 ) Corporate debt and money markets 4 — — 6,101 ( 496 ) 6,101 ( 496 ) Total 526 $ 875 $ — $ 484,934 $ ( 84,252 ) $ 485,809 $ ( 84,252 ) December 31, 2022 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized 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 Mortgage-backed 197 58,811 ( 6,775 ) 197,351 ( 38,528 ) 256,162 ( 45,303 ) Collateralized mortgage 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 )
Pooled Trust Preferred Securities	The following table provides additional information related to PreTSL IV as of December 31, 2023: Deal Class Book Fair Unrealized Realized Total Moody's Current Actual Total PreTSL IV Mezzanine* $ 60 $ 52 $ ( 7 ) $ — $ 1 Ba1 3 0.0 % 305.9 % Mezzanine* - class of bonds still outstanding, represents the senior-most obligation of the trust)
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 2023, 2022 and 2021: December 31, 2023 2022 2021 Net gain (loss) recognized during the period on equity securities $ 231 $ ( 621 ) $ 2,714 Less: Net (loss) gain recognized during the period on equity securities sold during the period ( 19 ) 405 1,788 Net unrealized gain (loss) recognized during the reporting period on equity securities still held at the reporting date $ 250 $ ( 1,026 ) $ 926

Note 5 - Loans Receivable and_2

Note 5 - Loans Receivable and the Allowance for Credit Losses on Loans (Tables)	12 Months Ended
	Dec. 31, 2023
Troubled Debt Restructuring [Member]
Allowance for Loan Losses	December 31, 2023 2022 Unpaid Related Unpaid Related TDMs/TDRs with no specific allowance recorded $ — $ — $ 1,272 $ — TDMs/TDRs with an allowance recorded — — 3,400 392 Total $ — $ — $ 4,672 $ 392
Retail and Commercial Loans [Member]
Major Classes of Loans	Major classes of loans are as follows: December 31, 2023 Commercial: Commercial and industrial $ 137,086 Construction and land development 116,173 Real estate secured by multi-family properties 109,193 Real estate secured by owner-occupied properties 160,695 Real estate secured by other commercial properties 265,101 Revolving real estate secured by 1-4 family properties-business 5,442 Real estate secured by 1st lien on 1-4 family properties-business 103,572 Real estate secured by junior lien on 1-4 family properties-business 3,445 State and political subdivisions 18,708 Retail: 1-4 family residential mortgages 108,906 Construction-individual — Revolving home equity secured by 1-4 family properties-personal 34,231 Real estate secured by 1st lien on 1-4 family properties-personal 11,981 Real estate secured by junior lien on 1-4 family properties-personal 15,625 Student loans 1,662 Overdrafts 194 Other consumer 1,757 Total loans 1,093,771 Net unearned (fees) costs ( 238 ) Allowance for credit losses on loans ( 8,852 ) Loans receivable, net $ 1,084,681 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 deferred (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 December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Commercial Loans Commercial and industrial: Risk rating Pass $ 20,473 $ 14,439 $ 8,574 $ 5,913 $ 8,626 $ 7,175 $ 70,716 $ 135,916 Special mention — — — — — — — — Substandard — — — — — — 1,170 1,170 Doubtful — — — — — — — — Total commercial and industrial $ 20,473 $ 14,439 $ 8,574 $ 5,913 $ 8,626 $ 7,175 $ 71,886 $ 137,086 Construction and land development: Risk rating Pass $ 46,171 $ 43,472 $ 14,630 $ 3,434 $ 4,028 $ 4,395 $ — $ 116,130 Special mention — — — — — — — — Substandard — — — — — 43 — 43 Doubtful — — — — — — — — Total construction and land development $ 46,171 $ 43,472 $ 14,630 $ 3,434 $ 4,028 $ 4,438 $ — $ 116,173 Real estate secured by multi-family properties: Risk rating Pass $ 10,826 $ 28,858 $ 23,430 $ 9,808 $ 5,804 $ 27,609 $ — $ 106,335 Special mention — — — — — — — — Substandard — — — — 704 2,154 — 2,858 Doubtful — — — — — — — — Total real estate secured by multi-family properties $ 10,826 $ 28,858 $ 23,430 $ 9,808 $ 6,508 $ 29,763 $ — $ 109,193 Real estate secured by owner-occupied properties: Risk rating Pass $ 14,430 $ 29,576 $ 26,908 $ 18,693 $ 12,239 $ 53,030 $ — $ 154,876 Special mention — — — — — — — — Substandard — — — — 5,819 — 5,819 Doubtful — — — — — — — — Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Total real estate secured by owner-occupied properties $ 14,430 $ 29,576 $ 26,908 $ 18,693 $ 12,239 $ 58,849 $ — $ 160,695 Real estate secured by other commercial properties: Risk rating Pass $ 32,297 $ 44,526 $ 42,582 $ 17,798 $ 28,947 $ 98,173 $ — $ 264,323 Special mention — — — — — — — — Substandard — — — — — 778 — 778 Doubtful — — — — — — — — Total real estate secured by other commercial properties $ 32,297 $ 44,526 $ 42,582 $ 17,798 $ 28,947 $ 98,951 $ — $ 265,101 Revolving real estate secured by 1-4 family properties-business: Risk rating Pass $ — $ — $ — $ — $ — $ — $ 5,442 $ 5,442 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total revolving real estate secured by 1-4 family properties-business $ — $ — $ — $ — $ — $ — $ 5,442 $ 5,442 Real estate secured by 1st lien on 1-4 family properties-business: Risk rating Pass $ 14,697 $ 28,596 $ 20,890 $ 9,794 $ 8,441 $ 20,262 $ — $ 102,680 Special mention — — 137 — — — — 137 Substandard — 189 — — 423 143 — 755 Doubtful — — — — — — — — Total real estate secured by 1st lien on 1-4 family properties-business $ 14,697 $ 28,785 $ 21,027 $ 9,794 $ 8,864 $ 20,405 $ — $ 103,572 Real estate secured by junior lien on 1-4 family properties-business: Risk rating Pass $ 558 $ 604 $ 542 $ 580 $ 40 $ 934 $ — $ 3,258 Special mention — — — — — — — — Substandard — — — — — 187 — 187 Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 558 $ 604 $ 542 $ 580 $ 40 $ 1,121 $ — $ 3,445 State and political subdivisions: Risk rating Pass $ 707 $ — $ 4,247 $ 18 $ 5,444 $ 8,292 $ — $ 18,708 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Total real estate secured by junior lien on 1-4 family properties-business $ 707 $ — $ 4,247 $ 18 $ 5,444 $ 8,292 $ — $ 18,708 Total Commercial Loans: Risk rating Pass $ 140,159 $ 190,071 $ 141,803 $ 66,038 $ 73,569 $ 219,870 $ 76,158 $ 907,668 Special mention — — 137 — — — — 137 Substandard — 189 — — 1,127 9,124 1,170 11,610 Doubtful — — — — — — — — Total Commercial loans $ 140,159 $ 190,260 $ 141,940 $ 66,038 $ 74,696 $ 228,994 $ 77,328 $ 919,415 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 The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of December 31, 2023 and 2022: Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Retail Loans 1-4 family residential mortgages: Payment performance Performing $ 12,641 $ 14,635 $ 30,495 $ 20,304 $ 4,526 $ 25,500 $ — $ 108,101 Nonperforming — — — — — 805 — 805 Total 1-4 family residential mortgages $ 12,641 $ 14,635 $ 30,495 $ 20,304 $ 4,526 $ 26,305 $ — $ 108,906 Construction-individual: Payment performance Performing $ — $ — $ — $ — $ — $ — $ — $ — Nonperforming — — — — — — — — Total construction-individual $ — $ — $ — $ — $ — $ — $ — $ — Revolving home equity secured by 1-4 family properties-personal: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 33,936 $ 33,936 Nonperforming — — — — — — 295 295 Total revolving home equity secured by 1-4 family properties-personal $ — $ — $ — $ — $ — $ — $ 34,231 $ 34,231 Real estate secured by 1st lien on 1-4 family properties-personal: Payment performance Performing $ 2,591 $ 1,613 $ 2,933 $ 1,030 $ 931 $ 2,767 $ — $ 11,865 Nonperforming — — — — — 116 — 116 Total real estate secured by 1st lien Real estate secured by 1st lien on 1-4 family properties-personal $ 2,591 $ 1,613 $ 2,933 $ 1,030 $ 931 $ 2,883 $ — $ 11,981 Real estate secured by junior lien on 1-4 family properties-personal: Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total Payment performance Performing $ 6,438 $ 1,613 $ 2,184 $ 1,180 $ 676 $ 3,515 $ — $ 15,606 Nonperforming — 19 — — — — — 19 Total real estate secured by junior lien on 1-4 family properties-personal $ 6,438 $ 1,632 $ 2,184 $ 1,180 $ 676 $ 3,515 $ — $ 15,625 Student loans: Payment performance Performing $ — $ — $ — $ — $ — $ 1,645 $ — $ 1,645 Nonperforming — — — — — 17 — 17 Total student loans $ — $ — $ — $ — $ — $ 1,662 $ — $ 1,662 Overdrafts: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 194 $ 194 Nonperforming — — — — — — — — Total overdrafts $ — $ — $ — $ — $ — $ — $ 194 $ 194 Other consumer: Payment performance Performing $ 793 $ 290 $ 245 $ 89 $ 73 $ 41 $ 189 $ 1,720 Nonperforming — — — — — 37 — 37 Total other consumer $ 793 $ 290 $ 245 $ 89 $ 73 $ 78 $ 189 $ 1,757 Total Retail Loans: Payment performance Performing $ 22,463 $ 18,151 $ 35,857 $ 22,603 $ 6,206 $ 33,468 $ 34,319 $ 173,067 Nonperforming — 19 — — — 975 295 1,289 Total Retail Loans $ 22,463 $ 18,170 $ 35,857 $ 22,603 $ 6,206 $ 34,443 $ 34,614 $ 174,356 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 Retail revolving lines of credit that were termed out during 2023 were $ 4,534,000 ; all which are performing.
Past Due Loans	December 31, 2023 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ 77 $ — $ — $ 77 $ 137,009 $ 137,086 Construction and land development — — — — 116,173 116,173 Real estate secured by multi-family properties — — — — 109,193 109,193 Real estate secured by owner-occupied properties 186 — — 186 160,509 160,695 Real estate secured by other commercial properties 9,675 — — 9,675 255,426 265,101 Revolving real estate secured by 1-4 family properties-business — — — — 5,442 5,442 Real estate secured by 1st lien on 1-4 family properties-business 323 — — 323 103,249 103,572 Real estate secured by junior lien on 1-4 family properties-business — — — — 3,445 3,445 State and political subdivisions — — — — 18,708 18,708 Retail: 1-4 family residential mortgages 433 381 481 1,295 107,611 108,906 Construction-individual — — — — — — Revolving home equity secured by 1-4 family properties-personal 56 — 129 185 34,046 34,231 Real estate secured by 1st lien on 1-4 family properties-personal — 96 — 96 11,885 11,981 Real estate secured by junior lien on 1-4 family properties-personal — — 18 18 15,607 15,625 Student loans — 11 6 17 1,645 1,662 Overdrafts 21 2 — 23 171 194 Other consumer — 8 — 8 1,749 1,757 Total $ 10,771 $ 498 $ 634 $ 11,903 $ 1,081,868 $ 1,093,771 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	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, 2023 and 2022: December 31, 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 $ — $ 278 $ 33 $ 311 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties — 175 — 175 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 — — — — Real estate secured by junior lien on 1-4 family properties-business — — 165 165 State and political subdivisions — — — — Retail: 1-4 family residential mortgages — 805 — 805 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal — 21 274 295 Real estate secured by 1st lien on 1-4 family properties-personal — 116 — 116 Real estate secured by junior lien on 1-4 family properties-personal — 19 — 19 Student loans — 17 — 17 Other consumer — 37 — 37 Total $ — $ 1,468 $ 472 $ 1,940 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 more past 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
Collateral-dependent Loans By Loan Category	The following table presents the collateral-dependent loans by loan category at December 31, 2023: December 31, 2023 Real Estate Secured Other (1) Deficiency in Collateral Total Collateral Dependent Nonaccrual Loans Commercial: Commercial and industrial $ — $ 278 $ 33 $ 311 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties 175 — — 175 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 — — Real estate secured by junior lien on 1-4 family properties-business — — 165 165 State and political subdivisions — — — — Retail: 1-4 family residential mortgages 805 — — 805 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal 185 — 110 295 Real estate secured by 1st lien on 1-4 family properties-personal 116 — — 116 Real estate secured by junior lien on 1-4 family properties-personal 19 — — 19 Other consumer — 37 — 37 Total $ 1,300 $ 315 $ 308 $ 1,923
Allowance for Loan Losses	Activity in the allowance for loan losses for the years ended December 31, 2023, 2022 and 2021 are as follows: Year ended December 31, 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 ) $ ( 771 ) $ ( 313 ) $ 661 $ 823 Construction and land development 755 ( 10 ) 507 — — 1,252 Real estate secured by multi-family properties 995 684 56 — — 1,735 Real estate secured by owner-occupied properties 1,549 ( 374 ) ( 174 ) — — 1,001 Real estate secured by other commercial properties 2,458 ( 1,128 ) ( 163 ) — — 1,167 Revolving real estate secured by 1-4 family properties-business 25 7 ( 5 ) — — 27 Real estate secured by 1st lien on 1-4 family properties-business 1,210 490 ( 203 ) — 10 1,507 Real estate secured by junior lien on 1-4 family properties-business 30 ( 14 ) ( 2 ) — — 14 State and political subdivisions 94 ( 20 ) ( 19 ) — — 55 Retail: 1-4 family residential mortgages 682 ( 196 ) ( 59 ) — — 427 Construction-individual 1 - ( 1 ) — — — Revolving home equity secured by 1-4 family properties-personal 299 ( 7 ) ( 154 ) — — 138 Real estate secured by 1st lien on 1-4 family properties-personal 57 15 110 — — 182 Real estate secured by junior lien on 1-4 family properties-personal 55 29 15 — 6 105 Student loans 454 12 ( 48 ) ( 57 ) 8 369 Overdrafts 8 3 70 ( 91 ) 26 16 Other consumer 41 ( 8 ) 13 ( 14 ) 2 34 Unallocated 502 ( 502 ) — N/A N/A — Total $ 10,531 $ ( 1,089 ) $ ( 828 ) $ ( 475 ) $ 713 $ 8,852 Year ended December 31, 2022 Balance, Provision for Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 3,368 $ ( 2,320 ) $ ( 38 ) $ 306 $ 1,316 Construction 363 392 — — 755 Secured by commercial real estate 4,280 722 — — 5,002 Secured by residential real estate 1,035 160 — 45 1,240 State and political subdivisions 69 25 — — 94 Retail: 1-4 family residential mortgages 646 37 — — 683 Home equity loans and lines 376 55 — 6 437 Consumer 542 82 ( 158 ) 36 502 Unallocated 505 ( 3 ) N/A N/A 502 Total $ 11,184 $ ( 850 ) $ ( 196 ) $ 393 $ 10,531 Year ended December 31, 2021 Balance, Provision for Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 4,050 $ ( 774 ) $ — $ 92 $ 3,368 Construction 346 17 — — 363 Secured by commercial real estate 3,736 544 — — 4,280 Secured by residential real estate 871 181 ( 38 ) 21 1,035 State and political subdivisions 89 ( 20 ) — — 69 Retail: 1-4 family residential mortgages 533 113 — — 646 Home equity loans and lines 386 32 ( 49 ) 7 376 Consumer 265 410 ( 176 ) 43 542 Unallocated 550 ( 45 ) N/A N/A 505 Total $ 10,826 $ 458 $ ( 263 ) $ 163 $ 11,184
Loans Disaggregated by Impairment Method	The following table present the balance in the allowance for loan losses at December 31, 2022 disaggregated on the basis of QNB’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 QNB’s impairment methodology: Allowance for Loan Losses Loans Receivable December 31, 2022 Balance Balance related Balance related 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	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

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Premises and Equipment	Premises and equipment, stated at cost less accumulated depreciation and amortization, are summarized below: December 31, 2023 2022 Land and buildings $ 16,102 $ 15,970 Furniture and equipment 14,470 16,640 Leasehold improvements 3,632 3,622 Right-of-use asset 2,722 2,909 Book value 36,926 39,141 Accumulated depreciation and amortization ( 21,974 ) ( 23,678 ) Net book value $ 14,952 $ 15,463
Summary of Quantitative Attributes of Operating Leases	The following table summarized the quantitative attributes of QNB’s operating leases: Year ended December 31, 2023 2022 Lease cost Operating lease cost $ 618 $ 609 Total lease cost 618 609 Other information Cash paid for amounts included in the measurement of lease liabilities: Cashflows from operating leases $ 626 $ 620 Right-of-use assets obtained in exchange for new operating lease liabilities $ 369 $ 43 Weighted average remaining lease terms: Operating leases 13.1 years 13.8 years Weighted average discount rates: Operating leases 2.90 % 2.78 %

Note 7 - Intangible Assets an_2

Note 7 - Intangible Assets and Loan Servicing (Tables)	12 Months Ended
	Dec. 31, 2023
Transfers and Servicing of Financial Assets [Abstract]
Activity of Mortgage Servicing Rights	The following table reflects the activity of mortgage servicing rights for the periods indicated: Year ended December 31, 2023 2022 2021 Balance at beginning of year $ 469 $ 538 $ 533 Mortgage servicing rights capitalized 7 2 123 Mortgage servicing rights amortized ( 61 ) ( 80 ) ( 132 ) Fair market value adjustments — 9 14 Balance at end of year $ 415 $ 469 $ 538
Annual Estimated Amortization Expense of Intangible Assets	The annual estimated amortization expense of intangible assets for each of the five succeeding fiscal years is as follows: 2024 $ 63 2025 55 2026 47 2027 41 2028 35

Note 8 - Time Deposits (Tables)

Note 8 - Time Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Time Deposit [Abstract]
Schedule of Maturities of Time Deposits	At December 31, 2023, the scheduled maturities of time deposits were as follows: 2024 $ 258,244 2025 29,865 2026 16,919 2027 7,389 2028 2,564 Thereafter — Total time deposits $ 314,981

Note 9 - Short-Term Borrowings

Note 9 - Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Short-Term Borrowings	December 31, Securities sold (a) Other short - term (b) 2023 Balance $ 44,094 $ 50,000 Maximum indebtedness at any month end 69,343 136,799 Daily average indebtedness outstanding 53,154 55,708 Average rate paid for the year 1.39 % 4.55 % Average rate on period-end borrowings 4.59 4.39 2022 Balance $ 69,309 $ 92,018 Maximum indebtedness at any month end 71,847 92,018 Daily average indebtedness outstanding 68,650 17,226 Average rate paid for the year 0.50 % 3.01 % Average rate on period-end borrowings 1.82 4.51 (a) Securities sold under agreements to repurchase mature overnight. The repurchase agreements were collateralized by U.S. Government mortgage-backed securities and CMOs with an amortized cost of $ 72,012,000 and $ 92,158,000 and a fair value of $ 61,650,000 and $ 79,014,000 and at December 31, 2023 and 2022 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston. (b) Other short-term borrowings include Federal funds purchased, overnight borrowings from the FHLB and short-term FRB borrowings.

Note 10 - Long-Term Debt (Table

Note 10 - Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-term Advances at FHLB Mature	Long-term advances at the FHLB mature as follows: As of December 31, 2023 Balance Maturing Weighted-Average Rate 2024 $ — — % 2025 20,000 4.36 2026 — — 2027 — — 2028 — — Thereafter — — Total long-term debt $ 20,000 4.36 %

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of the provision for income taxes are as follows: Year ended December 31, 2023 2022 2021 Current Federal income taxes $ 2,109 $ 3,543 $ 3,629 Current state income taxes 83 180 219 Deferred Federal income taxes (benefits) 71 36 21 Deferred state income taxes (benefits) ( 15 ) ( 102 ) 92 Valuation adjustment ( 4 ) 8 — Net provision $ 2,244 $ 3,665 $ 3,961
Schedule of Deferred Tax Assets and Liabilities	December 31, 2023 2022 Deferred tax assets Allowance for credit losses on loans $ 1,859 $ 2,212 Net unrealized holding losses on investment 17,692 21,565 Net unrealized holding losses on investment 367 — Fair value adjustment on equity securities — 10 Non-accrual interest income 170 52 Leasing liability 637 678 Deferred revenue — 7 Incurred but not reported medical expense 27 28 Bonus 88 128 State net operating loss carryforward 30 — Other 61 48 Total deferred tax assets 20,931 24,728 Deferred tax liabilities Deferred loan income 487 459 Depreciation 215 225 Mortgage servicing rights 87 98 Fair value remeasurements on interest rate swap 12 — Fair value adjustment on equity securities 61 — Prepaid expenses 203 232 Right of use asset 572 611 Other — 18 Total deferred tax liabilities 1,637 1,643 Valuation allowance 4 8 Net deferred tax asset $ 19,290 $ 23,077
Schedule of Effective Income Tax Rate Reconciliation	Year ended December 31, 2023 2022 2021 Dollar % Dollar % Dollar % Provision at statutory rate $ 2,463 21.0 % $ 4,113 21.0 % $ 4,295 21.0 % Tax-exempt interest and dividend income ( 267 ) ( 2.3 ) ( 504 ) ( 2.6 ) ( 527 ) ( 2.6 ) Bank-owned life insurance ( 67 ) ( 0.6 ) ( 75 ) ( 0.4 ) ( 104 ) ( 0.5 ) Stock-based compensation expense 26 0.2 20 0.1 19 0.1 State income tax 53 0.5 62 0.3 245 1.2 Other 40 0.3 41 0.2 33 0.2 Income tax provision 2,248 19.2 3,657 18.7 3,961 19.4 Valuation Adjustment ( 4 ) ( 0.1 ) 8 0.0 — — $ 2,244 19.1 % $ 3,665 18.7 % $ 3,961 19.4 %

Note 12 - Employee Benefit Pl_2

Note 12 - Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Compensation Related Costs [Abstract]
Schedule of Shares Issued	Shares issued pursuant to the Plan were as follows: Year ended December 31, 2023 2022 2021 Shares 6,630 5,102 4,906 Price per share $ 23.10 $ 29.48 and $ 24.21 $ 27.36 and $ 32.29 QNB implemented the Nonqualified Deferred Compensation Plan (NDCP) during 2023 for the benefit of a select group of its management or highly compensated employees. The purpose of the NDCP is to provide a deferred compensation vehicle to which QNB may credit discretionary amounts on behalf of the participants for recruitment and reward. QNB contributed $ 108,000 to the NDCP in 2023.

Note 13 - Stock Option Plan a_2

Note 13 - Stock Option Plan and Non-Employee Director Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Option Activity	Stock option activity during 2023, 2022, and 2021 was as follows: Number Weighted Weighted Aggregate Outstanding at December 31, 2020 116,550 $ 37.42 Exercised ( 19,025 ) 30.97 Forfeited ( 8,575 ) 35.27 Granted 25,000 32.50 Outstanding at December 31, 2021 113,950 37.58 Exercised — — Forfeited ( 34,150 ) 37.07 Granted 29,350 37.26 Outstanding at December 31, 2022 109,150 37.65 Exercised — — Forfeited ( 22,600 ) 43.15 Granted 35,000 29.51 Outstanding at December 31, 2023 121,550 $ 34.29 3.83 $ — Exercisable at December 31, 2023 41,375 $ 37.37 0.60 $ —
Outstanding Stock Options	As of December 31, 2023, outstanding stock options consist of the following: Options Exercise Remaining life Options Exercise 35,000 $ 29.51 9.13 — $ — 19,825 32.50 2.13 — — 19,650 36.50 1.13 19,650 36.50 25,350 37.26 3.13 — — 21,725 38.15 0.13 21,725 38.15 Outstanding at December 31, 2023 121,550 $ 34.29 3.83 41,375 $ 37.37
Intrinsic Value Related to Stock Options Exercised	The intrinsic value related to total stock options exercised during 2023, 2022, and 2021 are as follows: 2023 2022 2021 Intrinsic value of stock options exercised $ — $ — $ 31

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Activity and Amounts Due from Directors, Principal Officers, and Their Related Interests	These transactions did not involve more than normal risk of collectability or present any other unfavorable features. Balance, December 31, 2022 $ 1,762 New loans 1,941 Repayments ( 312 ) Balance, December 31, 2023 $ 3,391
Schedule of Additional Information Regarding Transactions with Related Parties	The following table provides additional information regarding transactions with related parties. December 31, 2023 2022 Commitments to extend credit $ 1,617 $ 3,287 Letters of credit 1,696 1,696 Deposits received 6,602 6,101

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Financial Instrument Commitments	A summary of the Bank's financial instrument commitments is as follows: December 31, 2023 2022 Commitments to extend credit and unused lines of credit $ 378,954 $ 339,312 Standby letters of credit 18,820 19,512 Total financial instrument commitments $ 397,774 $ 358,824
Summary of Maturities Analysis of Operating Lease Liabilities and Reconciliation of Undiscounted Cash Flows to Total Operating Lease Liability	A maturity analysis of the operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is as follows: Operating Leases 2024 $ 554 2025 534 2026 382 2027 335 2028 274 Thereafter 2,180 Total undiscounted cashflows 4,259 Total discount on cashflows ( 1,227 ) Total lease liabilities $ 3,032

Note 16 - Accumulated Other C_2

Note 16 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Other Comprehensive Income (Loss), Tax [Abstract]
Components of Accumulated Other Comprehensive Income (Loss)	The following shows the components of accumulated other comprehensive income (loss) during the periods ended December 31, 2023, 2022 and 2021: December 31, 2023 2022 2021 Unrealized net holding loss on available-for-sale securities $ ( 84,247 ) $ ( 102,692 ) $ ( 4,734 ) Unrealized loss on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings — — — Unrealized net holding loss on interest rate swaps ( 1,749 ) — — Accumulated other comprehensive loss ( 85,996 ) ( 102,692 ) ( 4,734 ) Tax effect* 18,059 21,565 994 Accumulated other comprehensive (loss) income, net of tax $ ( 67,937 ) $ ( 81,127 ) $ ( 3,740 ) * At tax rates of 21 %
Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss)	The following table presents amounts reclassified out of accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022 and 2021: Amount reclassified from accumulated other Details about accumulated other comprehensive (loss) income 2023 2022 2021 Affected line item in statement of income Realized net holding (loss) gain on available-for-sale securities $ ( 2,058 ) $ ( 139 ) $ 18 Net (loss) gain on sales of investment securities Impairment loss on investment securities — — — Net impairment loss on investment securities Fair value remeasurements on fair value hedges 57 — — Interest and dividends on investment securities (AFS & Equity) ( 2,001 ) ( 139 ) 18 Tax effect* 420 29 ( 4 ) Provision for income taxes Total reclassification out of accumulated other $ ( 1,581 ) $ ( 110 ) $ 14 Net of tax * At rate of 21 %

Note 17 - Fair Value Measurem_2

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis	For financial assets measured at fair value on a recurring and nonrecurring basis, the fair value measurements by level within the fair value hierarchy used were as follows: December 31, 2023 Quoted prices Significant Significant Balance at end Recurring fair value measurements Securities available-for-sale U.S. Treasuries $ — $ 6,451 $ — $ 6,451 U.S. Government agency securities — 74,122 — 74,122 State and municipal securities — 89,189 — 89,189 U.S. Government agencies and sponsored Mortgage-backed securities — 224,238 — 224,238 Collateralized mortgage obligations (CMOs) — 89,973 — 89,973 Corporate debt securities and money market funds — 6,157 52 6,209 Total securities available-for-sale — 490,130 52 490,182 Equity securities 5,910 — — 5,910 Total recurring fair value measurements $ 5,910 $ 490,130 $ 52 $ 496,092 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 164 $ 164 Mortgage servicing rights — — 7 7 Total nonrecurring fair value measurements $ — $ — $ 171 $ 171 * impairment December 31, 2022 Quoted prices Significant Significant Balance at end Recurring fair value measurements 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 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 December 31, 2023 Fair value Valuation Unobservable Value or range Impaired loans $ 164 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % Impaired loans — Financial statement values for UCC collateral Financial statement value discounts (4) - 100 % Mortgage servicing rights 7 Discounted cash flow Remaining term 2 to 30 yrs Prepayment Speeds 104 % to 214 % 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 yrs 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 securities available-for-sale 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 year ended December 31: Fair value measurements using Securities available-for-sale 2023 2022 Balance, beginning of year $ 53 $ 75 Payments received ( 1 ) ( 22 ) Sale of securities — — Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive — — Transfers in and/or out of Level 3 — — Balance, end of year $ 52 $ 53
Financial and Off-balance Sheet Instruments	The estimated fair values and carrying amounts of QNB’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements December 31, 2023 Carrying Fair value Quoted Significant Significant Financial assets Cash and cash equivalents $ 62,657 $ 62,657 $ 62,657 $ — $ — Investment securities: Available-for-sale (1) 490,182 490,182 — 490,130 52 Equity 5,910 5,910 5,910 — — Restricted investment in bank stocks 2,730 2,730 — 2,730 — Loand held for sale 549 560 Net loans 1,084,681 1,077,544 — — 1,077,544 Mortgage servicing rights 415 585 — — 585 Accrued interest receivable 6,101 6,101 — 6,101 — Financial liabilities Deposits with no stated maturities $ 1,173,732 $ 1,173,732 $ 1,173,732 $ — $ — Deposits with stated maturities 314,981 311,735 — 311,735 — Short-term borrowings 94,094 94,094 94,094 — — Long-term debt 20,000 19,906 19,906 — — Accrued interest payable 5,294 5,294 — 5,294 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 79 — 79 — (1) Includes derivatives designated as fair value hedging instruments. 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 Equity 12,056 12,056 12,056 — — Restricted investment in bank 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 18 - Derivatives and Hed_2

Note 18 - Derivatives and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 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 December 31, 2023 Interest Rate Swaps-Fair Value Hedges Balance Sheet Classification Notional Amount Amortized Cost of Hedged Portfolio Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Asset Investment Securities Available-for-sale: State and municipal securities $ 75,000 $ 97,373 $ ( 445 ) U.S. Government agencies and GSE mortgage backed securities 225,000 343,453 ( 1,304 ) Total $ 300,000 $ 440,826 $ ( 1,749 )
Schedule of Derivative Designated as Fair Value Hedging Instruments of Statements on Income	The following table presents amounts of included in the Consolidated Statements on Income for derivatives designated as fair value hedging instruments for the year ended December 31, 2023. For the year ended December 31, Income Sheet Classification 2023 Interest and dividends on available-for-sale and equity securities: State and municipal securities Recognized on fair value hedge $ 2,180 Recognized on hedge portfolio ( 1,470 ) Recognized on remeasurement of fair value hedge 16 U.S. Government agencies and GSE mortgage backed securities Recognized on fair value hedge 6,517 Recognized on hedge portfolio ( 4,483 ) Recognized on remeasurement of fair value hedge 41 Total $ 2,801
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 December 31, 2023. Balance Sheet Classification At December 31, 2023 Accumulated other comprehensive loss, net of tax $ ( 1,382 ) Total $ ( 1,382 )

Note 19 - Parent Company Fina_2

Note 19 - Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheet	Balance Sheets December 31, 2023 2022 Assets Cash and cash equivalents $ 565 $ 353 Investment securities: Available-for-sale (amortized cost $ 6,448 and $ 299 ) 6,451 301 Equity securities (cost of $ 5,695 and $ 12,091 ) 5,910 12,056 Investment in subsidiary 77,173 58,140 Other assets 752 146 Total assets $ 90,851 $ 70,996 Liabilities Other liabilities $ 27 $ 38 Shareholders' equity 90,824 70,958 Total liabilities and shareholders' equity $ 90,851 $ 70,996
Condensed Income Statement	Statements of Income Year ended December 31, 2023 2022 2021 Dividends from subsidiary $ 4,407 $ 4,329 $ 5,733 Interest, dividend and other income 517 358 386 Securities (losses) gains ( 19 ) 405 1,788 Net unrealized gain (loss) on investment equity securities 250 ( 1,026 ) 926 Total income 5,155 4,066 8,833 Expenses 661 496 491 Income before applicable income taxes and equity in 4,494 3,570 8,342 Provision for income tax (benefit) expense ( 1 ) ( 235 ) 724 Income before equity in undistributed income of subsidiary 4,495 3,805 7,618 Equity in undistributed income of subsidiary 4,988 12,116 8,874 Net income $ 9,483 $ 15,921 $ 16,492
Condensed Comprehensive Income	Statements of Comprehensive Income (in thousands) Year ended December 31, 2023 2022 2021 Before Tax Net of Before Tax Net of Before Tax Net of Net income $ 11,727 $ 2,244 $ 9,483 $ 19,586 $ 3,665 $ 15,921 $ 20,453 $ 3,961 $ 16,492 Other comprehensive income/(loss): Net unrealized holding gain/(loss) on available-for-sale securities: Unrealized holding gain/(loss) arising during the period 16,388 3,441 12,947 ( 98,097 ) ( 20,600 ) ( 77,497 ) ( 11,867 ) ( 2,492 ) ( 9,375 ) Reclassification adjustment for loss/(gain) included in net income 2,058 432 1,626 139 29 110 ( 18 ) ( 4 ) ( 14 ) Net unrealized holding loss on fair value hedge: Unrealized holding loss arising during the period ( 1,693 ) ( 355 ) ( 1,338 ) — — — — — — Reclassification adjustment for fair value remeasurements included in net income ( 57 ) ( 12 ) ( 45 ) — — — — — — Other comprehensive income/(loss): 16,696 3,506 13,190 ( 97,958 ) ( 20,571 ) ( 77,387 ) ( 11,885 ) ( 2,496 ) ( 9,389 ) Total comprehensive income (loss) $ 28,423 $ 5,750 $ 22,673 $ ( 78,372 ) $ ( 16,906 ) $ ( 61,466 ) $ 8,568 $ 1,465 $ 7,103
Condensed Cash Flow Statement	Statements of Cash Flows Year ended December 31, 2023 2022 2021 Operating Activities Net income $ 9,483 $ 15,921 $ 16,492 Adjustments to reconcile net income to net cash provided Equity in undistributed income from subsidiary ( 4,988 ) ( 12,116 ) ( 8,874 ) Net securities losses (gains) 19 ( 405 ) ( 1,788 ) Net unrealized (gain) loss on investment equity securities ( 250 ) 1,026 ( 926 ) Stock-based compensation expense 185 85 102 Accretion of discounts on investment securities ( 174 ) ( 6 ) — (Decrease) increase in other liabilities ( 36 ) ( 266 ) 222 (Increase) decrease in other assets ( 122 ) ( 121 ) 2 Deferred income tax (benefit) provision 42 ( 285 ) 265 Net cash provided by operating activities 4,159 3,833 5,495 Investing activities Purchase of investment equity securities ( 2,179 ) ( 1,860 ) ( 4,615 ) Purchase of investment securities available-for-sale ( 14,275 ) ( 1,193 ) — Proceeds from sale of investment equity securities 8,556 1,594 7,768 Proceeds from maturities of investment securities available-for-sale 7,800 900 — Capital contribution to Bank — — ( 2,500 ) Net cash (used) provided by investing activities ( 98 ) ( 559 ) 653 Financing activities Cash dividend paid ( 4,671 ) ( 4,498 ) ( 4,375 ) Treasury stock purchase — ( 75 ) ( 1,356 ) Proceeds from issuance of common stock 822 418 575 Net cash used by financing activities ( 3,849 ) ( 4,155 ) ( 5,156 ) Increase (decrease) in cash and cash equivalents 212 ( 881 ) 992 Cash and cash equivalents at beginning of year 353 1,234 242 Cash and cash equivalents at end of year $ 565 $ 353 $ 1,234

Note 20 - Regulatory Restrict_2

Note 20 - Regulatory Restrictions (Tables)	12 Months Ended
	Dec. 31, 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 As of December 31, 2023 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted Consolidated $ 167,711 13.09 % 102,513 8.00 % 128,142 10.00 % Bank 154,062 12.20 101,032 8.00 126,290 10.00 Tier I capital (to risk-weighted assets): Consolidated 158,753 12.39 76,885 6.00 76,885 6.00 Bank 145,104 11.49 75,774 6.00 101,032 8.00 Common equity tier 1 capital (to risk- Consolidated 158,753 12.39 57,664 4.50 N/A N/A Bank 145,104 11.49 56,830 4.50 82,088 6.50 Tier I capital (to average assets): Consolidated 158,753 8.92 71,185 4.00 N/A N/A Bank 145,104 8.18 70,961 4.00 88,701 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 Consolidated $ 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 I capital (to risk-weighted assets): Consolidated 152,077 12.33 74,025 6.00 74,025 6.00 Bank 139,260 11.63 71,847 6.00 95,796 8.00 Common equity tier 1 capital (to risk- Consolidated 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 I capital (to average assets): Consolidated 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 21 - Consolidated Quarte_2

Note 21 - Consolidated Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Results of Operations	The unaudited quarterly results of operations for the years ended 2023 and 2022 are in the following table: Quarters Ended 2023 Quarters Ended 2022 March 31 June 30 September 30 December 31 March 31 June 30 September 30 December 31 Interest income $ 15,463 $ 15,865 $ 18,497 $ 19,257 $ 11,809 $ 12,327 $ 13,546 $ 14,739 Interest expense 5,046 6,532 8,284 9,065 1,073 1,224 2,167 3,460 Net interest income 10,417 9,333 10,213 10,192 10,736 11,103 11,379 11,279 (Reversal of) provision for credit losses (1,805 ) 209 459 293 — — — (850 ) Non-interest income 1,219 1,580 1,755 283 1,611 639 484 2,997 Non-interest expense 8,200 8,492 8,671 8,746 7,813 7,746 7,814 8,119 Income before income taxes 5,241 2,212 2,838 1,436 4,534 3,996 4,049 7,007 Provision for income taxes 1,123 325 494 302 824 647 634 1,560 Net Income $ 4,118 $ 1,887 $ 2,344 $ 1,134 $ 3,710 $ 3,349 $ 3,415 $ 5,447 Earnings Per Share - basic * $ 1.15 $ 0.52 $ 0.65 $ 0.31 $ 1.04 $ 0.94 $ 0.96 $ 1.52 Earnings Per Share - diluted * $ 1.15 $ 0.52 $ 0.65 $ 0.31 $ 1.04 $ 0.94 $ 0.96 $ 1.52 * Due to rounding, quarterly earnings per share may not sum to annual earnings per share

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies (Details Textual)		12 Months Ended
	Jan. 01, 2023 USD ($)	Dec. 31, 2023 USD ($) Contract Lease $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($) $ / shares	Sep. 28, 2023
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		$ 2,730,000	$ 5,193,000
Conversion factor per share					1.5875
Impairment charge of restricted investment		$ 0
Financing receivable, modifications, subsequent default, number of contracts | Contract		0
Lease option to extend description		QNB typically enters into lease agreements with an initial term of 5 to 10 years and subsequent additional optional terms in increments of 5 years.
Lease option to terminate description		The lease agreements also contain termination options. None of the leases contain purchase options and none transfer the ownership of the leased asset.
Number of operating lease renewed | Lease		1
Lease agreement subsequent additional optional term in increments		5 years
Lease agreement option to extend on increments		true
Lease option to terminate		true
Other Postretirement Benefit Expense		$ 56,000	118,000	$ 87,000
Allocated Share-based Compensation Expense		90,000	70,000	71,000
Employee service Share-based compensation, tax benefit from nonqualified compensation expense and disqualifying dispositions		$ 3,000	$ 2,000	$ 4,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares		$ 4.11	$ 5.20	$ 3.08
Unrecognized Tax Benefits		$ 0
Interest accrued		0
Penalties expense		$ 0
Tax years subject to examination by tax authorities		2020
Valuation allowance		$ 4,000	$ 8,000
Retained earnings	$ 129,808,000	$ 133,945,000	128,951,000
Accounting Standards Update [Extensible Enumeration]	us-gaap:AccountingStandardsUpdate201613Member	us-gaap:AccountingStandardsUpdate201613Member
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Lease agreements initial terms		5 years
Lease agreement subsequent additional optional term in increments		5 years
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Lease agreements initial terms		10 years
Lease agreement subsequent additional optional term in increments		10 years
Other Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Other Real Estate, Foreclosed Assets, and Repossessed Assets		$ 0	$ 0
Investment in Federal Home Loan Bank Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		1,718,000
Investment in Atlantic Community Bankers Bank Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		12,000
VISA Class B Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		$ 0
Number of shares owned | shares		6,502
Investment In SHCPFIC Preferred Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		$ 1,000,000
Number of shares owned | shares		100
Cumulative Effect, Period of Adoption, Adjustment [Member]
Summary of Significant Accounting Policies [Line Items]
Retained earnings	$ 857,000

Note 1 - Schedule of Estimated

Note 1 - Schedule of Estimated Useful Lives of Assets (Details)	Dec. 31, 2023
Minimum [Member] | Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	10 years
Minimum [Member] | Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	3 years
Minimum [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Maximum [Member] | Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	39 years
Maximum [Member] | Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	15 years
Maximum [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	30 years

Note 1 - Assumptions Used in Op

Note 1 - Assumptions Used in Option Pricing Model (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Risk free interest rate	3.64%	1.25%	0.20%
Dividend yield	4.80%	3.64%	4.17%
Volatility	20.36%	22.68%	21.14%
Expected life (years)	8 years 4 months 6 days	4 years 18 days	4 years 10 days

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Impact of Adoption (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 01, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounting Standards Update [Extensible Enumeration]	us-gaap:AccountingStandardsUpdate201613Member	us-gaap:AccountingStandardsUpdate201613Member
Loans		$ 1,093,771	$ 1,039,637
Allowance for credit losses on loans (ACL)	$ (9,442)
Deferred tax assets	4,540	20,931	24,728
Liabilities:
Allowance for credit losses on unused commitments	122
Equity:
Retained earnings	129,808	133,945	128,951
State and Political Subdivisions [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		18,708
Commercial Portfolio Segment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		919,415
Commercial Portfolio Segment [Member] | Construction-individual [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		137,086	$ 160,875	$ 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		116,173
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		109,193
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		160,695
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		265,101
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		5,442
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		103,572
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		3,445
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		18,708
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		108,906
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		0
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		34,231
Allowance for credit losses on loans (ACL)	(292)
Retail Portfolio Segment [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans		11,981
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		15,625
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		1,662
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		194
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		$ 1,757
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 Lein on 1-4 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 Lein on 1-4 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 2 - Computation of Basic a

Note 2 - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2023		Sep. 30, 2023		Jun. 30, 2023		Mar. 31, 2023		Dec. 31, 2022		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income	$ 1,134		$ 2,344		$ 1,887		$ 4,118		$ 5,447		$ 3,415		$ 3,349		$ 3,710		$ 9,483	$ 15,921	$ 16,492
Denominator for basic earnings per share - weighted average shares outstanding																	3,610,713	3,564,481	3,553,949
Effect of dilutive securities - employee stock options																			189
Denominator for diluted earnings per share - adjusted weighted average shares outstanding																	3,610,713	3,564,481	3,554,138
Earnings per share - basic	$ 0.31	[1]	$ 0.65	[1]	$ 0.52	[1]	$ 1.15	[1]	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 2.63	$ 4.47	$ 4.64
Earnings per share - diluted	$ 0.31	[1]	$ 0.65	[1]	$ 0.52	[1]	$ 1.15	[1]	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 2.63	$ 4.47	$ 4.64
[1] Due to rounding, quarterly earnings per share may not sum to annual earnings per share

Note 2 - Earnings Per Share a_3

Note 2 - Earnings Per Share and Share Repurchase Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 27, 2021	Feb. 09, 2009	Jan. 21, 2008
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, shares	208,686	208,686
Treasury stock, value		$ 75,000	$ 1,356,000
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	38,017
Treasury stock, shares	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	50,000
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	109,150	89,950

Note 3 - Cash and Cash Equiva_2

Note 3 - Cash and Cash Equivalents (Details Textual)	Dec. 31, 2023 USD ($)
Cash and Cash Equivalents [Abstract]
Collateral against fair value swaps	$ 1,850,000

Note 4 - Debt Securities Availa

Note 4 - Debt Securities Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	$ 490,182	$ 546,525
Investment securities available-for-sale, debt securities gross unrealized holding gains	5	2
Investment securities available-for-sale, debt securities gross unrealized holding losses	(84,252)	(102,694)
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains	(1,749)
Investment securities available-for-sale, debt securities amortized cost	576,178	649,217
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	6,451	301
Investment securities available-for-sale, debt securities gross unrealized holding gains	3	2
Investment securities available-for-sale, debt securities amortized cost	6,448	299
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	74,122	86,709
Investment securities available-for-sale, debt securities gross unrealized holding losses	(10,828)	(15,233)
Investment securities available-for-sale, debt securities amortized cost	84,950	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	89,189	95,367
Investment securities available-for-sale, debt securities gross unrealized holding losses	(18,714)	(23,494)
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains	(445)
Investment securities available-for-sale, debt securities amortized cost	108,348	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	224,238	256,161
Investment securities available-for-sale, debt securities gross unrealized holding losses	(37,831)	(45,303)
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains	(1,304)
Investment securities available-for-sale, debt securities amortized cost	263,373	301,464
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	89,973	101,672
Investment securities available-for-sale, debt securities gross unrealized holding losses	(16,383)	(18,338)
Investment securities available-for-sale, debt securities amortized cost	106,356	120,010
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
Corporate Debt Securities and Money Market Funds [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	6,209
Investment securities available-for-sale, debt securities gross unrealized holding gains	2
Investment securities available-for-sale, debt securities gross unrealized holding losses	(496)
Investment securities available-for-sale, debt securities amortized cost	$ 6,703

Note 4 - Investment Securitie_2

Note 4 - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Due in one year or less, Fair value	$ 8,814
Due after one year through five years, Fair value	159,745
Due after five years through ten years, Fair value	247,158
Due after ten years, Fair value	74,465
Total investment securities available-for-sale, Fair value	490,182	$ 546,525
Due in one year or less, Amortized cost	8,895
Due after one year through five years, Amortized cost	179,738
Due after five years through ten years, Amortized cost	296,154
Due after ten years, Amortized cost	91,391
Investment securities available-for-sale, debt securities amortized cost	$ 576,178	$ 649,217

Note 4 - Investment Securitie_3

Note 4 - Investment Securities (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($) Security	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Investment Securities [Line Items]
Proceeds from sale of investment securities	$ 33,213,000	$ 7,551,000	$ 282,000
Other than temporary impairment charges recognized for debt securities	0	0	0
Other than temporary impairment, credit losses recognized in earnings	0	0	0
Available-for-sale securities pledged as collateral	$ 289,935,000	$ 237,645,000
Debt Securities, Available-for-Sale, Restriction Type [Extensible Enumeration]	us-gaap:AssetPledgedAsCollateralMember	us-gaap:AssetPledgedAsCollateralMember
Investment equity securities	$ 5,910,000	$ 12,056,000
Unrealized (gains) losses, net of tax	(12,947,000)	77,497,000	9,375,000
Proceeds from sale of investment equity securities	8,556,000	1,594,000	7,768,000
Debt Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ (432,000)	(29,000)	4,000
PreTSL IV [Member]
Investment Securities [Line Items]
Number of trust preferred securities | Security	1
Equity Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ 67,000	$ (179,000)	$ 784,000

Note 4 - Realized Gain (Loss) o

Note 4 - Realized Gain (Loss) on Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Gross realized gains	$ 0	$ 8,000	$ 18,000
Gross realized losses	(2,058,000)	(147,000)	0
Other-than-temporary impairment	0	0	0
Total net gains (losses) on available-for-sale securities	$ (2,058,000)	$ (139,000)	$ 18,000

Note 4 - Credit-related Impairm

Note 4 - Credit-related Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Balance, beginning of year	$ 1	$ 1	$ 1
Reductions: sale, collateralized debt obligation	0	0	0
Initial credit impairments	0	0	0
Subsequent credit impairments	0	0	0
Balance, end of year	$ 1	$ 1	$ 1

Note 4 - Debt Securities in a C

Note 4 - Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2023 USD ($) Security	Dec. 31, 2022 USD ($) Security
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	526	592
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 875	$ 154,673
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	(19,245)
Debt Securities in an unrealized loss position 12 months or longer, fair value	484,934	391,551
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(84,252)	(83,449)
Debt Securities in an unrealized loss position, fair value	485,809	546,224
Debt Securities in an unrealized loss position, unrealized losses	$ (84,252)	$ (102,694)
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	1
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 494
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0
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	494
Debt Securities in an unrealized loss position, unrealized losses	$ 0
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	39	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	74,122	83,062
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(10,828)	(14,880)
Debt Securities in an unrealized loss position, fair value	74,122	86,709
Debt Securities in an unrealized loss position, unrealized losses	$ (10,828)	$ (15,233)
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	191	216
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 380	$ 50,156
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	(7,816)
Debt Securities in an unrealized loss position 12 months or longer, fair value	89,238	45,210
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(18,714)	(15,678)
Debt Securities in an unrealized loss position, fair value	89,618	95,366
Debt Securities in an unrealized loss position, unrealized losses	$ (18,714)	$ (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	165	197
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 1	$ 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	225,500	197,351
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(37,831)	(38,528)
Debt Securities in an unrealized loss position, fair value	225,501	256,162
Debt Securities in an unrealized loss position, unrealized losses	$ (37,831)	$ (45,303)
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	126	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	89,973	65,875
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(16,383)	(14,355)
Debt Securities in an unrealized loss position, fair value	89,973	101,672
Debt Securities in an unrealized loss position, unrealized losses	$ (16,383)	$ (18,338)
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)
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	$ 0
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	6,101
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(496)
Debt Securities in an unrealized loss position, fair value	6,101
Debt Securities in an unrealized loss position, unrealized losses	$ (496)

Note 4 - Pooled Trust Preferred

Note 4 - Pooled Trust Preferred Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) Bank	Dec. 31, 2022 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, amortized cost	$ 576,178	$ 649,217
Investment securities available-for-sale, debt securities	$ 490,182	$ 546,525
PreTSL IV [Member]
Schedule Of Available For Sale Securities [Line Items]
Class	Mezzanine*
Investment securities available-for-sale, amortized cost	$ 60
Investment securities available-for-sale, debt securities	52
Unrealized gains (losses)	(7)
Realized OTTI credit loss	0
Total recognized OTTI credit loss	$ (1)
Moody's ratings	Ba1
Current number of performing banks | Bank	3
Actual deferrals and defaults as a % of total collateral	0%
Total performing collateral as a % of outstanding bonds	305.90%

Note 4 - Summary of Unrealized

Note 4 - Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity Securities [Abstract]
Net gain (loss) recognized during the period on equity securities	$ 231	$ (621)	$ 2,714
Less: Net (loss) gain recognized during the period on equity securities sold during the period	(19)	405	1,788
Net unrealized gain (loss) recognized during the reporting period on equity securities still held at the reporting date	$ 250	$ (1,026)	$ 926

Note 5 - Major Classes of Loans

Note 5 - Major Classes of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 1,093,771	$ 1,039,637
Net unearned (fees) costs	(238)	(252)
Allowance for credit losses on loans	(8,852)	(10,531)
Loans receivable, net	1,084,681	1,028,854
Loans and leases receivable		1,039,637
Net deferred (fees) costs	(238)	(252)
Loans receivable	1,093,533	1,039,385
State and Political Subdivisions [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	18,708
Commercial Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	919,415
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	137,086	160,875	$ 160,875
Loans and leases receivable		160,875
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	116,173
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		62,955	62,955
Loans and leases receivable		62,955
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	109,193
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	160,695
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	265,101
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	5,442
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	103,572
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	3,445
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	18,708
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		518,070	518,070
Loans and leases receivable		518,070
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		103,419	103,419
Loans and leases receivable		103,419
State and Political Subdivisions Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		20,971	20,971
Loans and leases receivable		20,971
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		4,113	4,113
Loans and leases receivable		4,113
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	108,906	105,654	105,654
Loans and leases receivable		105,654
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	34,231
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	11,981
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	15,625
Retail Portfolio Segment [Member] | Student Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	1,662
Retail Portfolio Segment [Member] | Overdrafts [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	194
Retail Portfolio Segment [Member] | Other Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 1,757
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans		63,580	$ 63,580
Loans and leases receivable		$ 63,580

Note 5 - Loans Receivable and_3

Note 5 - Loans Receivable and the Allowance for Loan Losses (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($) Loan Contract	Dec. 31, 2022 USD ($) Loan	Dec. 31, 2021 USD ($)
Accounts Notes And Loans Receivable [Line Items]
Over drafts reclassified as loans receivables		$ 132,000
Interest income on non-accrual loans	$ 557,000
Total troubled debt restructuring	0	4,672,000
Net unearned (fees) costs	(238,000)	(252,000)
Financing receivables, impaired, troubled debt restructuring, write-down	$ 0	0	$ 0
Financing receivable, modifications, subsequent default, number of contracts | Contract	0
Loans and leases receivable, impaired, commitment to lend		5,000
Performing Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring		4,301,000
Nonperforming Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring		$ 371,000
Commercial Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Revolving lines of credit	$ 77,328,000
Retail Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Revolving lines of credit	$ 4,534,000
Residential Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Mortgage loan on real estate number of loan in foreclosure | Loan	0	1
Mortgage loans in process of foreclosure, amount		$ 120,000
Residential Portfolio Segment [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Loan to value ratio		80%
Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Revolving lines of credit	$ 71,886,000
Residential Buildings and Dwellings [Member] | Credit Concentration Risk [Member] | Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Concentration of loans to lessors percentage of total loans	21.50%	20%
Nonresidential Buildings [Member] | Credit Concentration Risk [Member] | Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Concentration of loans to lessors percentage of total loans	24.70%	22.50%

Note 5 - Internal Risk Ratings

Note 5 - Internal Risk Ratings and Payment Activity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Total	$ 1,093,771	$ 1,039,637
State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Total	18,708
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	140,159
2022	190,260
2021	141,940
2020	66,038
2019	74,696
Prior	228,994
Revolving	77,328
Total	919,415
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	20,473
2022	14,439
2021	8,574
2020	5,913
2019	8,626
Prior	7,175
Revolving	71,886
Total	137,086	160,875	160,875
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		62,955	62,955
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	46,171
2022	43,472
2021	14,630
2020	3,434
2019	4,028
Prior	4,438
Revolving	0
Total	116,173
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,826
2022	28,858
2021	23,430
2020	9,808
2019	6,508
Prior	29,763
Revolving	0
Total	109,193
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	14,430
2022	29,576
2021	26,908
2020	18,693
2019	12,239
Prior	58,849
Revolving	0
Total	160,695
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	32,297
2022	44,526
2021	42,582
2020	17,798
2019	28,947
Prior	98,951
Revolving	0
Total	265,101
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	5,442
Total	5,442
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	14,697
2022	28,785
2021	21,027
2020	9,794
2019	8,864
Prior	20,405
Revolving	0
Total	103,572
Commercial Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
2023	558
2022	604
2021	542
2020	580
2019	40
Prior	1,121
Revolving	0
Total	3,445
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	707
2022	0
2021	4,247
2020	18
2019	5,444
Prior	8,292
Revolving	0
Total	18,708
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		518,070	518,070
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Total		103,419	103,419
Commercial Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
2023	140,159
2022	190,071
2021	141,803
2020	66,038
2019	73,569
Prior	219,870
Revolving	76,158
Total	907,668
Commercial Portfolio Segment [Member] | Pass [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
2023	20,473
2022	14,439
2021	8,574
2020	5,913
2019	8,626
Prior	7,175
Revolving	70,716
Total	135,916		157,914
Commercial Portfolio Segment [Member] | Pass [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			62,955
Commercial Portfolio Segment [Member] | Pass [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
2023	46,171
2022	43,472
2021	14,630
2020	3,434
2019	4,028
Prior	4,395
Revolving	0
Total	116,130
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	10,826
2022	28,858
2021	23,430
2020	9,808
2019	5,804
Prior	27,609
Revolving	0
Total	106,335
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	14,430
2022	29,576
2021	26,908
2020	18,693
2019	12,239
Prior	53,030
Revolving	0
Total	154,876
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
2023	32,297
2022	44,526
2021	42,582
2020	17,798
2019	28,947
Prior	98,173
Revolving	0
Total	264,323
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	5,442
Total	5,442
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	14,697
2022	28,596
2021	20,890
2020	9,794
2019	8,441
Prior	20,262
Revolving	0
Total	102,680
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	558
2022	604
2021	542
2020	580
2019	40
Prior	934
Revolving	0
Total	3,258
Commercial Portfolio Segment [Member] | Pass [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
2023	707
2022	0
2021	4,247
2020	18
2019	5,444
Prior	8,292
Revolving	0
Total	18,708
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	137
2020	0
2019	0
Prior	0
Revolving	0
Total	137
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 Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			0
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	137
2020	0
2019	0
Prior	0
Revolving	0
Total	137
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] | 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	189
2021	0
2020	0
2019	1,127
Prior	9,124
Revolving	1,170
Total	11,610
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	1,170
Total	1,170		2,938
Commercial Portfolio Segment [Member] | Substandard [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			0
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	43
Revolving	0
Total	43
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	704
Prior	2,154
Revolving	0
Total	2,858
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	5,819
Revolving	0
Total	5,819
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	778
Revolving	0
Total	778
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	189
2021	0
2020	0
2019	423
Prior	143
Revolving	0
Total	755
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	187
Revolving	0
Total	187
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] | 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 Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			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] | 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	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 5 - Retail Loans by Credit

Note 5 - Retail Loans by Credit Quality (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Total	$ 1,093,771,000	$ 1,039,637,000
Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			$ 173,347,000
Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			172,422,000
Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			925,000
Retail Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Revolving	4,534,000
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total		4,113,000	4,113,000
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
2023	12,641,000
2022	14,635,000
2021	30,495,000
2020	20,304,000
2019	4,526,000
Prior	26,305,000
Revolving	0
Total	108,906,000	105,654,000	105,654,000
Retail Portfolio Segment [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] | 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	34,231,000
Total	34,231,000
Retail Portfolio Segment [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	2,591,000
2022	1,613,000
2021	2,933,000
2020	1,030,000
2019	931,000
Prior	2,883,000
Revolving	0
Total	11,981,000
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
2023	6,438,000
2022	1,632,000
2021	2,184,000
2020	1,180,000
2019	676,000
Prior	3,515,000
Revolving	0
Total	15,625,000
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1,662,000
Revolving	0
Total	1,662,000
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	194,000
Total	194,000
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	793,000
2022	290,000
2021	245,000
2020	89,000
2019	73,000
Prior	78,000
Revolving	189,000
Total	1,757,000
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Total		$ 63,580,000	63,580,000
Retail Portfolio Segment [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	22,463,000
2022	18,170,000
2021	35,857,000
2020	22,603,000
2019	6,206,000
Prior	34,443,000
Revolving	34,614,000
Total	174,356,000
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			4,051,000
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
2023	12,641,000
2022	14,635,000
2021	30,495,000
2020	20,304,000
2019	4,526,000
Prior	25,500,000
Revolving	0
Total	108,101,000		105,193,000
Retail Portfolio Segment [Member] | Performing 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] | 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	33,936,000
Total	33,936,000
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	2,591,000
2022	1,613,000
2021	2,933,000
2020	1,030,000
2019	931,000
Prior	2,767,000
Revolving	0
Total	11,865,000
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	6,438,000
2022	1,613,000
2021	2,184,000
2020	1,180,000
2019	676,000
Prior	3,515,000
Revolving	0
Total	15,606,000
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	1,645,000
Revolving	0
Total	1,645,000
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	194,000
Total	194,000
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
2023	793,000
2022	290,000
2021	245,000
2020	89,000
2019	73,000
Prior	41,000
Revolving	189,000
Total	1,720,000
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Total			63,178,000
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	22,463,000
2022	18,151,000
2021	35,857,000
2020	22,603,000
2019	6,206,000
Prior	33,468,000
Revolving	34,319,000
Total	173,067,000
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Total			62,000
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	805,000
Revolving	0
Total	805,000		461,000
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	295,000
Total	295,000
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	116,000
Revolving	0
Total	116,000
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	19,000
2021	0
2020	0
2019	0
Prior	0
Revolving	0
Total	19,000
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	17,000
Revolving	0
Total	17,000
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	37,000
Revolving	0
Total	37,000
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Total			$ 402,000
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	19,000
2021	0
2020	0
2019	0
Prior	975,000
Revolving	295,000
Total	$ 1,289,000

Note 5 - Past Due Loans (Detail

Note 5 - Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 1,093,771	$ 1,039,637
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10,771	835
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	498	1,375
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	634	229
Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,903	2,439
Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,081,868	1,037,198
State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	18,708
State and Political Subdivisions [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
State and Political Subdivisions [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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
State and Political Subdivisions [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	919,415
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	137,086	160,875	$ 160,875
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	77	0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | 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 [Member] | 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 [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	77	1,157
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	137,009	159,718
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	116,173
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	116,173
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	109,193
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	109,193
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	160,695
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	186
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied 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 Owner-Occupied 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 Owner-Occupied Properties [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	160,509
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	265,101
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	9,675
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	0
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] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	255,426
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,442
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	5,442
Commercial Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial 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
Commercial 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
Commercial 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
Commercial Portfolio Segment [Member] | Construction - Individual [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial Portfolio Segment [Member] | Construction - Individual [Member] | Current Loans [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 [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	103,572
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	323
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business [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 1st lein on 1-4 family properties-business [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 1st lein on 1-4 family properties-business [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	103,249
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	3,445
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	0
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	0
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	3,445
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	18,708
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	18,708
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		62,955	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	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	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	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	4,113
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		37
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		50
Retail Portfolio Segment [Member] | Consumer 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] | Consumer Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans		87
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Current 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	108,906
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	433
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	381
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	481
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,295
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	107,611
Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	108,906	105,654	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	$ 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
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	34,231
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	56
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal [Member] | Financing Receivables, 60 to 89 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 [Member] | Financing Receivables, Equal to Greater than 90 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 [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	185
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	34,046
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	11,981
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	96
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	96
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	11,885
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	15,625
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	0
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	18
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	18
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	15,607
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,662
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	11
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	6
Retail Portfolio Segment [Member] | Student Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	17
Retail Portfolio Segment [Member] | Student Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,645
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	194
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	21
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2
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	23
Retail Portfolio Segment [Member] | Overdrafts [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	171
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,757
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	0
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	8
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	8
Retail Portfolio Segment [Member] | Other Consumer [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 1,749

Note 5 - Non-accrual Loans (Det

Note 5 - Non-accrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0	$ 0
Loans receivable	1,940	4,820
State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	311	1,575
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 Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	175
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] | 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] | 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	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	165
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] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		62
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	805
Retail Portfolio Segment [Member] | Construction - Individual [Member]
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	295
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	116
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	19
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	17
Retail Portfolio Segment [Member] | Other consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	37
Retail Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
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
Nonaccrual With No Specifically-Related ACL | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With No Specifically-Related ACL | Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With No Specifically-Related ACL | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	278
Nonaccrual With No Specifically-Related ACL | Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With No Specifically-Related ACL | Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	175
Nonaccrual With No Specifically-Related ACL | Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With No Specifically-Related ACL | 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
Nonaccrual With No Specifically-Related ACL | 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
Nonaccrual With No Specifically-Related ACL | 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
Nonaccrual With No Specifically-Related ACL | Retail Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	1,468
Nonaccrual With No Specifically-Related ACL | Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	805
Nonaccrual With No Specifically-Related ACL | Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With No Specifically-Related ACL | Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	21
Nonaccrual With No Specifically-Related ACL | 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	116
Nonaccrual With No Specifically-Related ACL | 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	19
Nonaccrual With No Specifically-Related ACL | Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	17
Nonaccrual With No Specifically-Related ACL | Retail Portfolio Segment [Member] | Other consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	37
Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	472
Nonaccrual With Related ACL | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	33
Nonaccrual With Related ACL | Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | 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
Nonaccrual With Related ACL | 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
Nonaccrual With Related ACL | 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	165
Nonaccrual With Related ACL | Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	274
Nonaccrual With Related ACL | 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
Nonaccrual With Related ACL | 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
Nonaccrual With Related ACL | Retail Portfolio Segment [Member] | Other consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Retail Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Nonaccrual With Related ACL | Retail Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0

Note 5 - Collateral-dependent L

Note 5 - Collateral-dependent Loans By Loan Category (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	$ 0
Other	278
Deficiency in Collateral	33
Total Collateral Dependent Nonaccrual Loans	311
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 [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	175
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	175
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
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other
Deficiency in Collateral
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	0
Total Collateral Dependent Nonaccrual Loans	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0
Other	0
Deficiency in Collateral	165
Total Collateral Dependent Nonaccrual Loans	165
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	1,300
Other	315
Deficiency in Collateral	308
Total Collateral Dependent Nonaccrual Loans	1,923
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	805
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	805
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	185
Other	0
Deficiency in Collateral	110
Total Collateral Dependent Nonaccrual Loans	295
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	116
Other	0
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	116
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
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
Other	37
Deficiency in Collateral	0
Total Collateral Dependent Nonaccrual Loans	$ 37

Note 5 - Allowance for Loan Los

Note 5 - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	$ 10,531	$ 11,184	$ 10,826
Provision for (credit to) loan losses		850	458
Charge-offs		(196)	(263)
Recoveries		393	163
Allowance for loan losses, end of period	8,852	10,531	11,184
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,316	3,368	4,050
Provision for (credit to) loan losses	(771)	(2,320)	(774)
Charge-offs	(313)	(38)	0
Recoveries	661	306	92
Allowance for loan losses, end of period	823	1,316	3,368
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	1,316
Allowance for loan losses, end of period		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)
Allowance for loan losses, end 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	507
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	1,252
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	755
Allowance for loan losses, end of period		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)
Allowance for loan losses, end of period		(10)
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	755	363	346
Provision for (credit to) loan losses		392	(17)
Charge-offs		0	0
Recoveries		0	0
Allowance for loan losses, end of period		755	363
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	56
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	1,735
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	995
Allowance for loan losses, end of period		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
Allowance for loan losses, end 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	(174)
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	1,001
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	1,549
Allowance for loan losses, end of period		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)
Allowance for loan losses, end 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	(163)
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	1,167
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	2,458
Allowance for loan losses, end of period		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)
Allowance for loan losses, end of period		(1,128)
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(5)
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	27
Commercial Portfolio Segment [Member] | Revolving real estate secured by 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	25
Allowance for loan losses, end of period		25
Commercial Portfolio Segment [Member] | Revolving real estate secured by 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	7
Allowance for loan losses, end of period		7
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(203)
Charge-offs	0
Recoveries	10
Allowance for loan losses, end of period	1,507
Commercial Portfolio Segment [Member] | Real estate secured by 1st 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	1,210
Allowance for loan losses, end of period		1,210
Commercial Portfolio Segment [Member] | Real estate secured by 1st 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	490
Allowance for loan losses, end 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	(2)
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	14
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	30
Allowance for loan losses, end of period		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)
Allowance for loan losses, end of period		(14)
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	5,002	4,280	3,736
Provision for (credit to) loan losses		722	544
Charge-offs		0	0
Recoveries		0	0
Allowance for loan losses, end of period		5,002	4,280
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	1,240	1,035	871
Provision for (credit to) loan losses		160	181
Charge-offs		0	(38)
Recoveries		45	21
Allowance for loan losses, end of period		1,240	1,035
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	94	69	89
Provision for (credit to) loan losses	(19)	(25)	(20)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	55	94	69
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	94
Allowance for loan losses, end of period		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)
Allowance for loan losses, end of period		(20)
Retail Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(828)
Charge-offs	(475)
Recoveries	713
Allowance for loan losses, end of period	8,852
Retail Portfolio Segment [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	10,531
Allowance for loan losses, end of period		10,531
Retail Portfolio Segment [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	(1,089)
Allowance for loan losses, end of period		(1,089)
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	502	542	265
Provision for (credit to) loan losses		82	410
Charge-offs		(158)	(176)
Recoveries		36	43
Allowance for loan losses, end of period		502	542
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	683	646	533
Provision for (credit to) loan losses	(59)	37	(113)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	427	683	646
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	682
Allowance for loan losses, end of period		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)
Allowance for loan losses, end of period		(196)
Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(1)
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	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	1
Allowance for loan losses, end of period		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
Allowance for loan losses, end of period
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(154)
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	138
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	299
Allowance for loan losses, end of period		299
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	(7)
Allowance for loan losses, end of period		(7)
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	110
Charge-offs	0
Recoveries	0
Allowance for loan losses, end of period	182
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	57
Allowance for loan losses, end of period		57
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	15
Allowance for loan losses, end of period		15
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	15
Charge-offs	0
Recoveries	6
Allowance for loan losses, end of period	105
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	55
Allowance for loan losses, end of period		55
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	29
Allowance for loan losses, end of period		29
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	(48)
Charge-offs	(57)
Recoveries	8
Allowance for loan losses, end of period	369
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	454
Allowance for loan losses, end of period		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
Allowance for loan losses, end of period		12
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	70
Charge-offs	(91)
Recoveries	26
Allowance for loan losses, end of period	16
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	8
Allowance for loan losses, end of period		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
Allowance for loan losses, end of period		3
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses	13
Charge-offs	(14)
Recoveries	2
Allowance for loan losses, end of period	34
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	41
Allowance for loan losses, end of period		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)
Allowance for loan losses, end 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	437	376	386
Provision for (credit to) loan losses		55	32
Charge-offs		0	(49)
Recoveries		6	7
Allowance for loan losses, end of period		437	376
Unallocated Financing Receivables [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	502	505	550
Provision for (credit to) loan losses	0	(3)	45
Charge-offs		0	0
Recoveries		0	0
Allowance for loan losses, end of period	0	502	$ 505
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
Allowance for loan losses, end 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)
Allowance for loan losses, end of period		$ (502)

Note 5 - Specific Reserve for L

Note 5 - Specific Reserve for Loans Modified as TDR's (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
TDRs with no specific allowance recorded - unpaid principal balance	$ 0	$ 1,272
TDRs with an allowance recorded - unpaid principal balance	0	3,400
Unpaid principal balance	0	4,672
TDRs with an allowance recorded - related allowance	$ 0	$ 392

Note 5 - Loans Disaggregated by

Note 5 - Loans Disaggregated by Impairment Method (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 8,852	$ 10,531	$ 11,184	$ 10,826
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	823	1,316	3,368	4,050
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	363	346
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	4,280	3,736
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	1,035	871
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	55	94	69	89
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]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	8,852
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses		502	542	265
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	427	683	646	533
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	376	386
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	$ 505	$ 550

Note 5 - Impaired Loans (Detail

Note 5 - 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 6 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Book value	$ 36,926	$ 39,141
Accumulated depreciation and amortization	(21,974)	(23,678)
Net book value	14,952	15,463
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Book value	16,102	15,970
Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Book value	14,470	16,640
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Book value	3,632	3,622
Right-of-Use Asset [Member]
Property, Plant and Equipment [Line Items]
Book value	$ 2,722	$ 2,909

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,714,000	$ 1,115,000	$ 1,200,000
Operating liability	$ 369,000
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other liabilities
Right-of-use assets	$ 369,000
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Premises and equipment, net

Note 6 - Summary of Quantitativ

Note 6 - Summary of Quantitative Attributes of Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lease cost
Operating lease cost	$ 618	$ 609
Total lease cost	618	609
Cash paid for amounts included in the measurement of lease liabilities:
Cashflows from operating leases	626	620	$ 631
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 369	$ 43	$ 698
Weighted average remaining lease terms:
Operating leases	13 years 1 month 6 days	13 years 9 months 18 days
Weighted average discount rates:
Operating leases	2.90%	2.78%

Note 7 - Intangible Assets an_3

Note 7 - Intangible Assets and Loan Servicing (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets and Loan Servicing Details [Line Items]
Servicing asset loans unpaid principal balance	$ 68,349,000	$ 75,205,000
Servicing asset at fair value, amount	$ 585,000	$ 638,000
Minimum [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	12%	12%
Minimum [Member] | Measurement Input, Prepayment Rate
Intangible Assets and Loan Servicing Details [Line Items]
Prepayment speeds	104%	113%
Maximum [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	12.50%	12.50%
Maximum [Member] | Measurement Input, Prepayment Rate
Intangible Assets and Loan Servicing Details [Line Items]
Prepayment speeds	214%	235%
Other Assets [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing asset at fair value, amount	$ 583,000	$ 638,000

Note 7 - Activity of Mortgage S

Note 7 - Activity of Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Transfers and Servicing of Financial Assets [Abstract]
Balance at beginning of year	$ 469	$ 538	$ 533
Mortgage servicing rights capitalized	7	2	123
Mortgage servicing rights amortized	(61)	(80)	(132)
Fair market value adjustments		9	14
Balance at end of year	$ 415	$ 469	$ 538

Note 7 - Annual Estimated Amort

Note 7 - Annual Estimated Amortization Expense of Intangible Assets (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2024	$ 63
2025	55
2026	47
2027	41
2028	$ 35

Note 8 - Time Deposits (Details

Note 8 - Time Deposits (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Time Deposit [Abstract]
Total time deposits	$ 314,981,000	$ 175,449,000
Time greater than $250	$ 43,337,000	$ 24,470,000

Note 8 - Time Deposits - Schedu

Note 8 - Time Deposits - Schedule of Maturities of Time Deposits (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Maturities of Time Deposits [Abstract]
2024	$ 258,244,000
2025	29,865,000
2026	16,919,000
2027	7,389,000
2028	2,564,000
Total time deposits	$ 314,981,000	$ 175,449,000

Note 9 - Schedule of Short-Term

Note 9 - Schedule of Short-Term Borrowings (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Short-term Borrowings [Line Items]
Balance		$ 94,094	$ 161,327
Securities Sold under Agreements to Repurchase [Member]
Short-term Borrowings [Line Items]
Balance	[1]	44,094	69,309
Maximum indebtedness at any month end	[1]	69,343	71,847
Daily average indebtedness outstanding	[1]	$ 53,154	$ 68,650
Average rate paid for the year	[1]	1.39%	0.50%
Average rate on period-end borrowings	[1]	4.59%	1.82%
Other Short Term Debt [Member]
Short-term Borrowings [Line Items]
Balance	[2]	$ 50,000	$ 92,018
Maximum indebtedness at any month end	[2]	136,799	92,018
Daily average indebtedness outstanding	[2]	$ 55,708	$ 17,226
Average rate paid for the year	[2]	4.55%	3.01%
Average rate on period-end borrowings	[2]	4.39%	4.51%
[1] Securities sold under agreements to repurchase mature overnight. The repurchase agreements were collateralized by U.S. Government mortgage-backed securities and CMOs with an amortized cost of $ 72,012,000 and $ 92,158,000 and a fair value of $ 61,650,000 and $ 79,014,000 and at December 31, 2023 and 2022 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston. Other short-term borrowings include Federal funds purchased, overnight borrowings from the FHLB and short-term FRB borrowings.

Note 9 - Short-Term Borrowing_2

Note 9 - Short-Term Borrowings (Details Textual)	3 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) Federalfund	Dec. 31, 2022 USD ($)
Short-term Borrowings [Line Items]
Available-for-sale Securities Pledged as Collateral		$ 289,935,000	$ 237,645,000
Federal Funds Unsecured Number of Lines | Federalfund		5
Borrowed fund interest rate	4.39%
Federal Funds Unsecured Lines		$ 91,000,000
Borrowed fund from FRB under bank term funding program	$ 50,000,000
Pre-payment penalties	$ 0
Federal Funds Purchased		0	0
Securities Sold under Agreements to Repurchase [Member]
Short-term Borrowings [Line Items]
Available for Sale Securities Pledged as Collateral Amortized Cost		72,012,000	92,158,000
Available-for-sale Securities Pledged as Collateral		$ 61,650,000	$ 79,014,000

Note 10 - Long-Term Debt (Detai

Note 10 - Long-Term Debt (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Long Term Debt [Line Items]
FHLB stock	$ 1,718,000	$ 5,181,000
Maximum borrowing capacity with FHLB	409,624,000
Long-term advances outstanding with FHLB	20,000,000
Borrowings outstanding with FHLB	20,000,000
Long-term Debt [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB		10,000,000
Short-Term Debt [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB		92,018,000
Other Short Term Debt [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB	0
Letter of Credit [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB	$ 283,000	$ 350,000

Note 10 - Long-term Advances at

Note 10 - Long-term Advances at FHLB Mature (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Advance from Federal Home Loan Bank, Fiscal Year Maturity [Abstract]
2025	$ 20,000
Total long-term debt	$ 20,000
2025	4.36%
Total long-term debt	4.36%

Note 11 - Provision for Income

Note 11 - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Provision For Income Taxes [Abstract]
Current Federal income taxes									$ 2,109	$ 3,543	$ 3,629
Current state income taxes									83	180	219
Deferred Federal income taxes (benefits)									71	36	21
Deferred state income taxes (benefits)									(15)	(102)	92
Valuation adjustment									(4)	8	0
Net provision	$ 302	$ 494	$ 325	$ 1,123	$ 1,560	$ 634	$ 647	$ 824	$ 2,244	$ 3,665	$ 3,961

Note 11 - Deferred Tax Assets a

Note 11 - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
Deferred tax assets
Allowance for credit losses on loans	$ 1,859,000		$ 2,212,000
Net unrealized holding losses on investment securities available-for-sale	17,692,000		21,565,000
Net unrealized holding losses on investment rate swaps	367,000		0
Fair value adjustment on equity securities	0		10,000
Non-accrual interest income	170,000		52,000
Leasing liability	637,000		678,000
Deferred revenue	0		7,000
Incurred but not reported medical expense	27,000		28,000
Bonus	88,000		128,000
State net operating loss carryforward	30,000		0
Other	61,000		48,000
Total deferred tax assets	20,931,000	$ 4,540,000	24,728,000
Deferred tax liabilities
Deferred loan income	487,000		459,000
Depreciation	215,000		225,000
Mortgage servicing rights	87,000		98,000
Fair value adjustment on equity securities	61,000		0
Fair value remeasurements on interest rate swap	12,000		0
Prepaid expenses	203,000		232,000
Right of use asset	572,000		611,000
Other	0		18,000
Total deferred tax liabilities	1,637,000		1,643,000
Valuation allowance	4,000		8,000
Net deferred tax asset	$ 19,290,000		$ 23,077,000

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Deferred tax assets, valuation allowance	$ 4,000	$ 8,000
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	21%	21%	21%

Note 11 - Reconciliation of the

Note 11 - Reconciliation of the Tax Provision (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation Of The Tax Provision [Abstract]
Provision at statutory rate									$ 2,463	$ 4,113	$ 4,295
Tax-exempt interest and dividend income									(267)	(504)	(527)
Bank-owned life insurance									(67)	(75)	(104)
Stock-based compensation expense									26	20	19
State income tax									53	62	245
Other									40	41	33
Income tax provision									2,248	3,657	3,961
Valuation Adjustment									(4)	8	0
Net provision	$ 302	$ 494	$ 325	$ 1,123	$ 1,560	$ 634	$ 647	$ 824	$ 2,244	$ 3,665	$ 3,961
Provision at statutory rate									21%	21%	21%
Tax-exempt interest and dividend income									(2.30%)	(2.60%)	(2.60%)
Bank-owned life insurance									(0.60%)	(0.40%)	(0.50%)
Stock-based compensation expense									0.20%	0.10%	0.10%
State income tax									0.50%	0.30%	1.20%
Other									0.30%	0.20%	0.20%
Income tax provision									19.20%	18.70%	19.40%
Valuation Adjustment									(0.10%)	0%	0%
Net provision									19.10%	18.70%	19.40%

Note 12 - Employee Benefit Pl_3

Note 12 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Benefit Plans [Line Items]
Defined contribution plan, plan name	QNB Bank Retirement Savings Plan
Matching company contribution	3%
Safe harbor non-elective contributions	5%
Matching contribution, amount	$ 376,000	$ 345,000	$ 340,000
Safe harbor contribution, amount	669,000	$ 606,000	$ 608,000
Nonqualified defined contribution plan contribution amount	$ 108,000
Employee Stock Purchase Plan 2016 [Member]
Employee Benefit Plans [Line Items]
Discount rate on common stock	10%
Employee Stock Purchase Plan 2021 [Member]
Employee Benefit Plans [Line Items]
Shares authorized for issuance	30,000
Shares issued	6,630
Expiration date	May 31, 2026

Note 12 - Schedule of Shares Is

Note 12 - Schedule of Shares Issued (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Shares	6,630	5,102	4,906
Price per share	$ 23.10
Maximum [Member]
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Price per share		$ 29.48	$ 32.29
Minimum [Member]
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Price per share		$ 24.21	$ 27.36

Note 13 - Stock Option Plan a_3

Note 13 - Stock Option Plan and Non-Employee Director Compensation Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense	$ 90,000	$ 70,000	$ 71,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized	$ 154,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition	50 months
Share-based compensation arrangement by share-based payment award, options, grants in period, gross	35,000	29,350	25,000
Share-based compensation arrangement by share-based payment award, options, forfeitures in period	22,600	34,150	8,575
Share-based compensation arrangement by share-based payment award, options, exercises in period			19,025
Share-based compensation arrangement by share-based payment award, options, outstanding, number	121,550	109,150	113,950	116,550
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
Share-based compensation arrangement by share-based payment award, shares issued	1,740
Stock repurchase program remaining number of shares	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
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	70,175
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
Director Compensation Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense	$ 80,000
Employee Stock Option | 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
Employee Stock Option | 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 | 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 13 - Stock Option Activity

Note 13 - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Outstanding-Number of options (in shares)	109,150	113,950	116,550
Exercised-Number of options (in shares)			(19,025)
Forfeited-Number of options (in shares)	(22,600)	(34,150)	(8,575)
Granted-Number of options (in shares)	35,000	29,350	25,000
Outstanding ending-Number of options (in shares)	121,550	109,150	113,950
Exercisable-Number of options (in shares)	41,375
Outstanding-Weighted average exercise price (in dollars per share)	$ 37.65	$ 37.58	$ 37.42
Exercised-Weighted average exercise price (in dollars per share)			30.97
Forfeited-Weighted average exercise price (in dollars per share)	43.15	37.07	35.27
Granted-Weighted average exercise price (in dollars per share)	29.51	37.26	32.5
Outstanding ending-Weighted average exercise price (in dollars per share)	34.29	$ 37.65	$ 37.58
Exercisable-Weighted average exercise price (in dollars per share)	$ 37.37
Outstanding ending-Weighted average remaining contractual term	3 years 9 months 29 days
Exercisable-Weighted average remaining contractual term	7 months 6 days

Note 13 - Outstanding Stock Opt

Note 13 - Outstanding Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	121,550	109,150	113,950	116,550
Exercise price, outstanding	$ 34.29	$ 37.65	$ 37.58	$ 37.42
Remaining life	3 years 9 months 29 days
Options exercisable	41,375
Exercise price, exercisable	$ 37.37
Exercise Price $29.51 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	35,000
Exercise price, outstanding	$ 29.51
Remaining life	9 years 1 month 17 days
Exercise Price $32.50 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	19,825
Exercise price, outstanding	$ 32.50
Remaining life	2 years 1 month 17 days
Exercise Price $36.50 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	19,650
Exercise price, outstanding	$ 36.50
Remaining life	1 year 1 month 17 days
Options exercisable	19,650
Exercise price, exercisable	$ 36.5
Exercise Price $37.26 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	25,350
Exercise price, outstanding	$ 37.26
Remaining life	3 years 1 month 17 days
Exercise Price $38.15 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	21,725
Exercise price, outstanding	$ 38.15
Remaining life	1 month 17 days
Options exercisable	21,725
Exercise price, exercisable	$ 38.15

Note 13 - Intrinsic Value Relat

Note 13 - Intrinsic Value Related to Stock Options Exercised (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Tax Benefits and Intrinsic Value Related to Stock Options Exercised [Abstract]
Intrinsic value of stock options exercised	$ 31

Note 14 - Schedule of Activity

Note 14 - Schedule of Activity and Amounts Due from Directors, Principal Officers, and Their Related Interests (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Related Party Transactions [Abstract]
Balance, December 31, 2021	$ 1,762
New loans	1,941
Repayments	(312)
Balance, December 31, 2022	$ 3,391

Note 14 - Schedule of Additiona

Note 14 - Schedule of Additional Information Regarding Transactions with Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Commitments to extend credit	$ 1,617	$ 3,287
Letters of credit	1,696	1,696
Deposits received	$ 6,602	$ 6,101

Note 15 - Financial Instrument

Note 15 - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 397,774	$ 358,824
Commitments to Extend Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	378,954	339,312
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 18,820	$ 19,512

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Commitments And Contingencies Disclosure [Line Items]
Lessee leasing arrangements, operating leases, renewal term	5 years
Operating lease cost	$ 723,000	$ 712,000	$ 749,000
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
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Financial instrument commitments expire within one year	$ 16,417,000

Note 15 - Summary of Maturities

Note 15 - Summary of Maturities Analysis of Operating Lease Liabilities and Reconciliation of Undiscounted Cash Flows to Total Operating Lease Liability (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Operating Leases
2024	$ 554
2025	534
2026	382
2027	335
2028	274
Thereafter	2,180
Total undiscounted cashflows	4,259
Total discount on cashflows	(1,227)
Total lease liabilities	$ 3,032
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities

Note 16 - Components of Accumul

Note 16 - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive loss		$ (85,996)	$ (102,692)	$ (4,734)
Tax effect	[1]	18,059	21,565	994
Accumulated other comprehensive (loss) income, net of tax		(67,937)	(81,127)	(3,740)
Unrealized Net Holding Loss On Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive loss		(84,247)	$ (102,692)	$ (4,734)
Unrealized Net Holding Loss on Interest Rate Swaps [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive loss		$ (1,749)
[1] At tax rates of 21 %

Note 16 - Accumulated Other C_3

Note 16 - Accumulated Other Comprehensive Income (Loss) (Details Textual)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Provision at statutory rate	21%	21%	21%

Note 16 - Amounts Reclassified

Note 16 - Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Income before income taxes		$ 1,436	$ 2,838	$ 2,212	$ 5,241	$ 7,007	$ 4,049	$ 3,996	$ 4,534	$ 11,727	$ 19,586	$ 20,453
Tax effect		(302)	(494)	(325)	(1,123)	(1,560)	(634)	(647)	(824)	(2,244)	(3,665)	(3,961)
Net income		$ 1,134	$ 2,344	$ 1,887	$ 4,118	$ 5,447	$ 3,415	$ 3,349	$ 3,710	9,483	15,921	16,492
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Realized net holding (loss) gain on available-for-sale securities										(2,058)	(139)	18
Fair value remeasurements on fair value hedges										57
Income before income taxes										(2,001)	(139)	18
Tax effect	[1]									420	29	(4)
Net income										$ (1,581)	$ (110)	$ 14
[1] At tax rates of 21 %

Note 17 - Financial Assets Meas

Note 17 - Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	$ 490,182,000	$ 546,525,000
Equity Securities, FV-NI, Current	5,910,000	12,056,000
US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	6,451,000	301,000
US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	74,122,000	86,709,000
US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	89,189,000	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]
Investment securities available-for-sale, debt securities	224,238,000	256,161,000
Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	89,973,000	101,672,000
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities		6,315,000
Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	6,209,000
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity Securities, FV-NI, Current	5,910,000	12,056,000
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	490,130,000	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]
Investment securities available-for-sale, debt securities	6,451,000	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]
Investment securities available-for-sale, debt securities	74,122,000	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]
Investment securities available-for-sale, debt securities	89,189,000	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]
Investment securities available-for-sale, debt securities	224,238,000	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]
Investment securities available-for-sale, debt securities	89,973,000	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]
Investment securities available-for-sale, debt securities		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]
Investment securities available-for-sale, debt securities	6,157,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale, debt securities	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]
Investment securities available-for-sale, debt securities		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]
Investment securities available-for-sale, debt securities	52,000
Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	496,092,000	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	5,910,000	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	490,130,000	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	171,000	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	164,000	3,928,000
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	171,000	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	164,000	3,928,000
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 17 - Quantitative Informat

Note 17 - Quantitative Information about Assets Measured at Fair Value (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Measurement Input, Prepayment Rate | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		104%	113%
Measurement Input, Prepayment Rate | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		214%	235%
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		$ 171	$ 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		164	3,928
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		171	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		164	3,928
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%)	(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]	(0.20)	(0.15)
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)	(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]	$ 164	$ 3,634
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [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] | 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] | 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] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements			$ 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		30 years	28 years
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Rate | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		104%	113%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Rate | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		214%	235%
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] | 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 17 - Available-for-sale Se

Note 17 - Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, beginning of year	$ 53	$ 75
Payments received	(1)	(22)
Sale of securities	0	0
Included in earnings	0	0
Included in other comprehensive income	0	0
Transfers in and/or out of Level 3	0	0
Balance, end of year	$ 52	$ 53

Note 17 - Fair Value Measurem_3

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($) Issuer Security	Dec. 31, 2022 USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number of underlying issuers | Issuer	1
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	0.0833
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
Maximum [Member] | 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 17 - Financial and Off-bal

Note 17 - Financial and Off-balance Sheet Instruments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 62,657,000	$ 15,899,000
Investment securities available-for-sale, debt securities	490,182,000	546,525,000
Equity Securities, FV-NI, Current	5,910,000	12,056,000
Restricted investment in bank stocks	2,730,000	5,193,000
Loans held for sale	549,000
Net loans	1,084,681,000	1,028,854,000
Mortgage servicing rights	415,000	469,000
Accrued interest receivable	6,101,000	5,038,000
Deposits	1,488,713,000	1,418,369,000
Federal Funds Purchased and Securities Sold under Agreements to Repurchase	94,094,000	161,327,000
Long-term debt	20,000,000	10,000,000
Accrued interest payable	5,294,000	467,000
Cash and cash equivalents	62,657,000	15,899,000
Restricted investment in bank stocks	2,730,000	5,193,000
Loans held for sale	560,000
Net loans	1,077,544,000	1,001,103,000
Mortgage servicing rights	585,000	638,000
Accrued interest receivable	6,101,000	5,038,000
Short-term borrowings	94,094,000	161,327,000
Long-term debt	19,906,000	10,000,000
Accrued interest payable	5,294,000	467,000
Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Equity Securities, FV-NI, Current	5,910,000	12,056,000
Cash and cash equivalents	62,657,000	15,899,000
Short-term borrowings	94,094,000	161,327,000
Long-term debt	19,906,000	10,000,000
Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Investment securities available-for-sale, debt securities	490,130,000	546,472,000
Restricted investment in bank stocks	2,730,000	5,193,000
Accrued interest receivable	6,101,000	5,038,000
Accrued interest payable	5,294,000	467,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Investment securities available-for-sale, debt securities	52,000	53,000
Net loans	1,077,544,000	1,001,103,000
Mortgage servicing rights	585,000	638,000
Standby Letters of Credit [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commitments to extend credit	79,000	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	79,000	69,000
With No Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,173,732,000	1,242,920,000
Deposits	1,173,732,000	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	1,173,732,000	1,242,920,000
With Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	314,981,000	175,449,000
Deposits	311,735,000	168,554,000
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	$ 311,735,000	$ 168,554,000

Note 18 - Schedule of Notional

Note 18 - Schedule of Notional Amounts of Derivative Instruments (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Derivative [Line Items]
Notional amount	$ 300,000
Amortized cost of hedged portfolio	440,826
Cumulative amount of fair value hedging adjustment included in carrying amount of hedged asset	(1,749)
State and Municipal Securities [Member]
Derivative [Line Items]
Notional amount	75,000
Amortized cost of hedged portfolio	97,373
Cumulative amount of fair value hedging adjustment included in carrying amount of hedged asset	(445)
U.S. Government agencies and GSE mortgage backed securities
Derivative [Line Items]
Notional amount	225,000
Amortized cost of hedged portfolio	343,453
Cumulative amount of fair value hedging adjustment included in carrying amount of hedged asset	$ (1,304)

Note 18 - Schedule of Derivativ

Note 18 - Schedule of Derivative Designated as Fair Value Hedging Instruments of Statements on Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative [Line Items]
Total	$ 19,257	$ 18,497	$ 15,865	$ 15,463	$ 14,739	$ 13,546	$ 12,327	$ 11,809	$ 69,082	$ 52,421	$ 46,770
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total									2,801
Designated as Hedging Instrument [Member] | State and Municipal Securities [Member]
Derivative [Line Items]
Recognized on fair value hedge									2,180
Recognized on hedge portfolio									(1,470)
Recognized on remeasurement of fair value hedge									16
Designated as Hedging Instrument [Member] | U.S. Government agencies and GSE mortgage backed securities
Derivative [Line Items]
Recognized on fair value hedge									6,517
Recognized on hedge portfolio									(4,483)
Recognized on remeasurement of fair value hedge									$ 41

Note 18 - Schedule of Derivat_2

Note 18 - Schedule of Derivative Designated as Fair Value Hedging Instruments of Accumulated Other Comprehensive (Loss) Income (Details) - Designated as Hedging Instrument [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Derivative [Line Items]
Total	$ (1,382)
Accumulated Other Comprehensive Income (Loss) [Member]
Derivative [Line Items]
Total	$ (1,382)

Note 19 - Condensed Balance She

Note 19 - Condensed Balance Sheet (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 62,657,000	$ 15,899,000
Investment securities:
Available-for-sale (amortized cost $6,448 and $299)	490,182,000	546,525,000
Equity securities (cost of $5,695 and $12,091)	5,910,000	12,056,000
Other assets	7,320,000	4,767,000
Total assets	1,706,318,000	1,668,497,000
Liabilities
Other liabilities	7,393,000	7,376,000
Shareholders' equity	90,824,000	70,958,000	$ 136,494,000	$ 134,445,000
Total liabilities and shareholders' equity	1,706,318,000	1,668,497,000
Parent Company [Member]
Assets
Cash and cash equivalents	565,000	353,000
Investment securities:
Available-for-sale (amortized cost $6,448 and $299)	6,451,000	301,000
Equity securities (cost of $5,695 and $12,091)	5,910,000	12,056,000
Investment in subsidiary	77,173,000	58,140,000
Other assets	752,000	146,000
Total assets	90,851,000	70,996,000
Liabilities
Other liabilities	27,000	38,000
Shareholders' equity	90,824,000	70,958,000
Total liabilities and shareholders' equity	$ 90,851,000	$ 70,996,000

Note 19 - Condensed Balance S_2

Note 19 - Condensed Balance Sheet (Parentheticals) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Condensed Balance Sheet Statements Captions [Line Items]
Available-for-sale, amortized cost	$ 576,178	$ 649,217
Equity securities, cost	5,695	12,091
Parent Company [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Available-for-sale, amortized cost	6,448	299
Equity securities, cost	$ 5,695	$ 12,091

Note 19 - Condensed Statement o

Note 19 - Condensed Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Income Statements, Captions [Line Items]
Securities (losses) gains									$ (19)	$ 405	$ 1,788
Net unrealized gain (loss) on investment equity securities									250	(1,026)	926
Provision for income taxes	$ 302	$ 494	$ 325	$ 1,123	$ 1,560	$ 634	$ 647	$ 824	2,244	3,665	3,961
Net income	$ 1,134	$ 2,344	$ 1,887	$ 4,118	$ 5,447	$ 3,415	$ 3,349	$ 3,710	9,483	15,921	16,492
Parent Company [Member]
Condensed Income Statements, Captions [Line Items]
Dividends from subsidiary									4,407	4,329	5,733
Interest, dividend and other income									517	358	386
Securities (losses) gains									(19)	405	1,788
Net unrealized gain (loss) on investment equity securities									250	(1,026)	926
Total income									5,155	4,066	8,833
Expenses									661	496	491
Income before applicable income taxes and equity in undistributed income of subsidiary									4,494	3,570	8,342
Provision for income taxes									(1)	(235)	724
Income before equity in undistributed income of subsidiary									4,495	3,805	7,618
Equity in undistributed income of subsidiary									4,988	12,116	8,874
Net income									$ 9,483	$ 15,921	$ 16,492

Note 19 - Condensed Statement_2

Note 19 - Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Statement of Income Captions [Line Items]
Net income, Before tax amount	$ 1,436	$ 2,838	$ 2,212	$ 5,241	$ 7,007	$ 4,049	$ 3,996	$ 4,534	$ 11,727	$ 19,586	$ 20,453
Net unrealized holding gain/(loss) on available-for-sale securities:
Unrealized holding gain/(loss) arising during the period, Before tax amount									16,388	(98,097)	(11,867)
Reclassification adjustment for loss/(gain) included in net income, Before tax amount									2,058	139	(18)
Unrealized holding loss arising during the period, Before tax amount									(1,693)
Reclassification adjustment for fair value remeasurements included in net income, Before tax amount									(57)
Other comprehensive income/(loss), Before tax amount									16,696	(97,958)	(11,885)
Unrealized holding gain/(loss) arising during the period, Tax expense (benefit)									3,441	(20,600)	(2,492)
Reclassification adjustment for loss/(gain) included in net income, Tax expense (benefit)									432	29	(4)
Unrealized holding loss arising during the period, Tax expense (benefit)									(355)
Reclassification adjustment for fair value remeasurements included in net income, Tax expense (benefit)									(12)
Other comprehensive income/(loss), Tax expense (benefit)									3,506	(20,571)	(2,496)
Unrealized holding gain/(loss) arising during the period, Net of tax amount									12,947	(77,497)	(9,375)
Reclassification adjustment for loss/(gain) included in net income, Net of tax amount									1,626	110	(14)
Unrealized holding loss arising during the period, Net of tax amount									(1,338)
Reclassification adjustment for fair value remeasurements included in net income, Net of tax amount									(45)
Other comprehensive income/(loss), Net of tax amount									13,190	(77,387)	(9,389)
Total comprehensive income (loss), Tax expense (benefit)									5,750	(16,906)	1,465
Net income	$ 1,134	$ 2,344	$ 1,887	$ 4,118	$ 5,447	$ 3,415	$ 3,349	$ 3,710	9,483	15,921	16,492
Total comprehensive income (loss), Net of tax amount									22,673	(61,466)	7,103
Parent Company [Member]
Condensed Statement of Income Captions [Line Items]
Net income, Before tax amount									11,727	19,586	20,453
Net unrealized holding gain/(loss) on available-for-sale securities:
Unrealized holding gain/(loss) arising during the period, Before tax amount									16,388	(98,097)	(11,867)
Reclassification adjustment for loss/(gain) included in net income, Before tax amount									2,058	139	(18)
Unrealized holding loss arising during the period, Before tax amount									(1,693)
Reclassification adjustment for fair value remeasurements included in net income, Before tax amount									(57)
Other comprehensive income/(loss), Before tax amount									16,696	(97,958)	(11,885)
Unrealized holding gain/(loss) arising during the period, Tax expense (benefit)									3,441	(20,600)	(2,492)
Reclassification adjustment for loss/(gain) included in net income, Tax expense (benefit)									432	29	(4)
Unrealized holding loss arising during the period, Tax expense (benefit)									(355)
Reclassification adjustment for fair value remeasurements included in net income, Tax expense (benefit)									(12)
Other comprehensive income/(loss), Tax expense (benefit)									3,506	(20,571)	(2,496)
Unrealized holding gain/(loss) arising during the period, Net of tax amount									12,947	(77,497)	(9,375)
Reclassification adjustment for loss/(gain) included in net income, Net of tax amount									1,626	110	(14)
Unrealized holding loss arising during the period, Net of tax amount									(1,338)
Reclassification adjustment for fair value remeasurements included in net income, Net of tax amount									(45)
Other comprehensive income/(loss), Net of tax amount									13,190	(77,387)	(9,389)
Total comprehensive income (loss), Before tax amount									28,423	(78,372)	8,568
Tax expense (benefit)									2,244	3,665	3,961
Total comprehensive income (loss), Tax expense (benefit)									5,750	(16,906)	1,465
Net income									9,483	15,921	16,492
Total comprehensive income (loss), Net of tax amount									$ 22,673	$ (61,466)	$ 7,103

Note 19 - Condensed Statement_3

Note 19 - Condensed Statement of Cash Flows (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Activities
Net income	$ 1,134,000	$ 2,344,000	$ 1,887,000	$ 4,118,000	$ 5,447,000	$ 3,415,000	$ 3,349,000	$ 3,710,000	$ 9,483,000	$ 15,921,000	$ 16,492,000
Adjustments to reconcile net income to net cash provided by operating activities:
Net unrealized (gain) loss on equity securities									(250,000)	1,026,000	(926,000)
Stock-based compensation expense									185,000	85,000	102,000
Accretion of discounts on investment securities									1,665,000	2,222,000	3,152,000
(Decrease ) increase in other liabilities									287,000	(550,000)	703,000
(Increase) decrease in other assets									(91,000)	(298,000)	(507,000)
Deferred income tax (benefit) provision									52,000	(57,000)	113,000
Net cash provided by operating activities									14,457,000	16,835,000	30,389,000
Investing activities
Purchase of investment equity securities									(2,179,000)	(1,860,000)	(4,615,000)
Purchase of investment securities available-for-sale									(14,381,000)	(35,001,000)	(385,926,000)
Proceeds from sale of investment equity securities									8,556,000	1,594,000	7,768,000
Proceeds from maturities of investment securities available-for-sale									50,042,000	72,965,000	113,911,000
Net cash provided (used) in investing activities									23,039,000	(71,646,000)	(282,490,000)
Financing activities
Cash dividend paid									(4,671,000)	(4,498,000)	(4,375,000)
Treasury stock purchase										(75,000)	(1,356,000)
Proceeds from issuance of common stock									822,000	418,000	575,000
Net cash provided by financing activities									9,262,000	57,320,000	226,160,000
Increase (decrease) in cash and cash equivalents									46,758,000	2,509,000	(25,941,000)
Cash and cash equivalents at beginning of year				15,899,000				13,390,000	15,899,000	13,390,000	39,331,000
Cash and cash equivalents at end of period	62,657,000				15,899,000				62,657,000	15,899,000	13,390,000
Parent Company [Member]
Operating Activities
Net income									9,483,000	15,921,000	16,492,000
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed income from subsidiary									(4,988,000)	(12,116,000)	(8,874,000)
Net securities losses (gains)									19,000	(405,000)	(1,788,000)
Net unrealized (gain) loss on equity securities									(250,000)	1,026,000	(926,000)
Stock-based compensation expense									185,000	85,000	102,000
Accretion of discounts on investment securities									(174,000)	(6,000)
(Decrease ) increase in other liabilities									(36,000)	(266,000)	222,000
(Increase) decrease in other assets									(122,000)	(121,000)	2,000
Deferred income tax (benefit) provision									42,000	(285,000)	265,000
Net cash provided by operating activities									4,159,000	3,833,000	5,495,000
Investing activities
Purchase of investment equity securities									(2,179,000)	(1,860,000)	(4,615,000)
Purchase of investment securities available-for-sale									(14,275,000)	(1,193,000)
Proceeds from sale of investment equity securities									8,556,000	1,594,000	7,768,000
Proceeds from maturities of investment securities available-for-sale									7,800,000	900,000
Capital contribution to Bank											(2,500,000)
Net cash provided (used) in investing activities									(98,000)	(559,000)	653,000
Financing activities
Cash dividend paid									(4,671,000)	(4,498,000)	(4,375,000)
Treasury stock purchase										(75,000)	(1,356,000)
Proceeds from issuance of common stock									822,000	418,000	575,000
Net cash provided by financing activities									(3,849,000)	(4,155,000)	(5,156,000)
Increase (decrease) in cash and cash equivalents									212,000	(881,000)	992,000
Cash and cash equivalents at beginning of year				$ 353,000				$ 1,234,000	353,000	1,234,000	242,000
Cash and cash equivalents at end of period	$ 565,000				$ 353,000				$ 565,000	$ 353,000	$ 1,234,000

Note 20 - Capital Ratios and Re

Note 20 - Capital Ratios and Regulatory Minimum Requirements (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Consolidated Entities [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 167,711	$ 162,725
Tier 1 capital	158,753	152,077
Common equity tier 1 capital	158,753	152,077
Tier 1 leverage capital	$ 158,753	$ 152,077
Capital to risk-weighted assets	0.1309	0.1319
Tier 1 capital to risk-weighted assets	0.1239	0.1233
Common equity tier 1 capital to risk-weighted assets	12.39%	12.33%
Tier 1 leverage capital to average assets	0.0892	0.0875
Capital required for capital adequacy	$ 102,513	$ 98,701
Tier 1 capital required for capital adequacy	76,885	74,025
Common equity tier 1 capital required for capital adequacy	57,664	55,519
Tier 1 leverage capital required for capital adequacy	$ 71,185	$ 69,507
Capital required for capital adequacy to risk-weighted assets	0.08	0.08
Tier 1 capital required for capital adequacy to risk-weighted assets	0.06	0.06
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	0.04
Capital required to be well capitalized	$ 128,142	$ 123,376
Tier 1 capital required to be well capitalized	$ 76,885	$ 74,025
Capital required to be well capitalized to risk-weighted assets	0.10	0.10
Tier 1 capital required to be well capitalized to risk-weighted assets	0.06	0.06
Bank [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 154,062	$ 149,908
Tier 1 capital	145,104	139,260
Common equity tier 1 capital	145,104	139,260
Tier 1 leverage capital	$ 145,104	$ 139,260
Capital to risk-weighted assets	0.122	0.1252
Tier 1 capital to risk-weighted assets	0.1149	0.1163
Common equity tier 1 capital to risk-weighted assets	11.49%	11.63%
Tier 1 leverage capital to average assets	0.0818	0.0807
Capital required for capital adequacy	$ 101,032	$ 95,796
Tier 1 capital required for capital adequacy	75,774	71,847
Common equity tier 1 capital required for capital adequacy	56,830	53,886
Tier 1 leverage capital required for capital adequacy	$ 70,961	$ 69,009
Capital required for capital adequacy to risk-weighted assets	0.08	0.08
Tier 1 capital required for capital adequacy to risk-weighted assets	0.06	0.06
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	0.04
Capital required to be well capitalized	$ 126,290	$ 119,746
Tier 1 capital required to be well capitalized	101,032	95,796
Common equity tier 1 capital required to be well capitalized	82,088	77,835
Tier 1 leverage capital required to be well capitalized	$ 88,701	$ 86,261
Capital required to be well capitalized to risk-weighted assets	0.10	0.10
Tier 1 capital required to be well capitalized to risk-weighted assets	0.08	0.08
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	0.05

Note 21 - Unaudited Quarterly R

Note 21 - Unaudited Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2023		Sep. 30, 2023		Jun. 30, 2023		Mar. 31, 2023		Dec. 31, 2022		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Unaudited Quarterly Results Of Operations [Abstract]
Interest income	$ 19,257		$ 18,497		$ 15,865		$ 15,463		$ 14,739		$ 13,546		$ 12,327		$ 11,809		$ 69,082	$ 52,421	$ 46,770
Interest expense	9,065		8,284		6,532		5,046		3,460		2,167		1,224		1,073		28,927	7,924	4,643
Net interest income	10,192		10,213		9,333		10,417		11,279		11,379		11,103		10,736		40,155	44,497	42,127
Provision for credit losses																	(844)	(850)	458
Non-interest income	283		1,755		1,580		1,219		2,997		484		639		1,611		4,837	5,731	9,781
Non-interest expense	8,746		8,671		8,492		8,200		8,119		7,814		7,746		7,813		34,109	31,492	30,997
Income before income taxes	1,436		2,838		2,212		5,241		7,007		4,049		3,996		4,534		11,727	19,586	20,453
Provision for income taxes	302		494		325		1,123		1,560		634		647		824		2,244	3,665	3,961
Net income	$ 1,134		$ 2,344		$ 1,887		$ 4,118		$ 5,447		$ 3,415		$ 3,349		$ 3,710		$ 9,483	$ 15,921	$ 16,492
Earnings Per Share - basic	$ 0.31	[1]	$ 0.65	[1]	$ 0.52	[1]	$ 1.15	[1]	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 2.63	$ 4.47	$ 4.64
Earnings Per Share - diluted	$ 0.31	[1]	$ 0.65	[1]	$ 0.52	[1]	$ 1.15	[1]	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 2.63	$ 4.47	$ 4.64
[1] Due to rounding, quarterly earnings per share may not sum to annual earnings per share