QNB (QNBC) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Oct. 31, 2024
Cover [Abstract]
Entity Registrant Name	QNB Corp.
Trading Symbol	QNBC
Title of 12(g) Security	Common Stock
Security Exchange Name	NONE
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		3,686,442
Amendment Flag	false
Entity Central Index Key	0000750558
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity File Number	0-17706
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2318082
Entity Address, Address Line One	15 North Third Street
Entity Address, Address Line Two	P.O. Box 9005
Entity Address, City or Town	Quakertown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18951-9005
City Area Code	215
Local Phone Number	538-5600

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 17,084,000	$ 11,447,000
Interest-bearing deposits in banks	87,148,000	51,210,000
Total cash and cash equivalents	104,232,000	62,657,000
Investments:
Available-for-sale (amortized cost $584,642 and $576,178)	510,036,000	490,182,000
Equity securities (cost of $1,416 and $5,695)	2,760,000	5,910,000
Restricted investment in stocks	4,085,000	2,730,000
Loans held-for-sale	294,000	549,000
Loans receivable	1,171,361,000	1,093,533,000
Allowance for credit losses on loans	(8,987,000)	(8,852,000)
Loans receivable, net	1,162,374,000	1,084,681,000
Bank-owned life insurance	11,858,000	11,946,000
Premises and equipment, net	17,000,000	14,952,000
Accrued interest receivable	4,472,000	6,101,000
Net deferred tax assets	16,841,000	19,290,000
Other assets	7,611,000	7,320,000
Total assets	1,841,563,000	1,706,318,000
Deposits
Demand, non-interest bearing	190,240,000	185,098,000
Interest-bearing demand	541,116,000	462,712,000
Money market	242,017,000	222,843,000
Savings	272,276,000	303,079,000
Time less than $100	178,055,000	149,851,000
Time $100 through $250	154,966,000	121,793,000
Time greater than $250	47,614,000	43,337,000
Total deposits	1,626,284,000	1,488,713,000
Short-term borrowings	22,918,000	94,094,000
Long-term debt	30,000,000	20,000,000
Subordinated debt	39,030,000
Accrued interest payable	4,738,000	5,294,000
Other liabilities	13,253,000	7,393,000
Total liabilities	1,736,223,000	1,615,494,000
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,895,128 shares and 3,861,940 shares issued; 3,686,442 and 3,653,254 shares outstanding	2,435,000	2,414,000
Surplus	27,278,000	26,439,000
Retained earnings	138,271,000	133,945,000
Accumulated other comprehensive loss, net of tax	(58,607,000)	(67,937,000)
Treasury stock, at cost; 208,686 and 208,686 shares	(4,037,000)	(4,037,000)
Total shareholders' equity	105,340,000	90,824,000
Total liabilities and shareholders' equity	$ 1,841,563,000	$ 1,706,318,000

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Available-for-sale, amortized cost	$ 584,642	$ 576,178
Equity securities, cost	$ 1,416	$ 5,695
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)	3,895,128	3,861,940
Common stock, shares outstanding (in shares)	3,686,442	3,653,254
Treasury stock, shares (in shares)	208,686	208,686

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income
Interest and fees on loans	$ 16,736	$ 13,833	$ 47,976	$ 39,399
Interest and dividends on available-for-sale & equity securities:
Taxable	3,550	3,443	10,289	8,179
Tax-exempt	355	362	1,071	1,101
Interest on interest-bearing balances and other interest income	1,304	859	2,523	1,146
Total interest income	21,945	18,497	61,859	49,825
Interest on deposits
Interest-bearing demand	2,721	2,437	7,230	5,390
Money market	2,132	1,527	6,196	2,913
Savings	896	1,038	2,769	3,208
Time less than $100	1,846	947	5,027	1,960
Time of $100 through $250	1,777	996	4,790	2,676
Time greater than $250	573	377	1,709	767
Interest on short-term borrowings	186	740	1,010	2,518
Interest on long-term debt	364	222	918	430
Interest on subordinated debt	323		323
Total interest expense	10,818	8,284	29,972	19,862
Net interest income	11,127	10,213	31,887	29,963
Provision (reversal) for credit losses	159	459	187	(1,137)
Net interest income after provision (reversal) for credit losses	10,968	9,754	31,700	31,100
Non-interest income
Net gain (loss) on sales and calls of available-for-sale and equity securities	224	131	(495)	185
Unrealized gain (loss) on equity securities	143	(138)	1,129	(654)
Fees for services to customers	469	421	1,316	1,237
ATM and debit card	691	685	2,032	2,048
Retail brokerage and advisory	139	219	358	655
Bank-owned life insurance	80	81	252	245
Merchant	84	99	266	298
Net gain on sale of loans	19	4	32	5
Other	118	253	378	535
Total non-interest income	1,967	1,755	5,268	4,554
Non-interest expense
Salaries and employee benefits	4,650	4,971	14,662	14,309
Net occupancy	540	594	1,653	1,683
Furniture and equipment	991	910	2,874	2,665
Marketing	197	216	691	678
Third party services	661	592	1,946	1,837
Telephone, postage and supplies	120	134	369	434
State taxes	149	60	465	244
FDIC insurance premiums	341	274	1,028	745
Other	987	920	2,715	2,768
Total non-interest expense	8,636	8,671	26,403	25,363
Income before income taxes	4,299	2,838	10,565	10,291
Provision for income taxes	961	494	2,168	1,942
Net income	$ 3,338	$ 2,344	$ 8,397	$ 8,349
Earnings per share - basic	$ 0.91	$ 0.65	$ 2.29	$ 2.32
Earnings per share - diluted	0.91	0.65	2.29	2.32
Cash dividends per share	$ 0.37	$ 0.37	$ 1.11	$ 1.11

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income, Before tax amount	$ 4,299	$ 2,838	$ 10,565	$ 10,291
Net unrealized holding gains (losses) on available-for-sale securities:
Unrealized holding gains (losses) arising during the period, Before tax amount	18,464	(19,229)	13,526	(15,206)
Reclassification adjustment for gains included in net income, Before tax amount			1,096	257
Unrealized holding gains (losses) arising during the period, Tax expense (benefit)	3,568	(4,038)	2,531	(3,193)
Reclassification adjustment for gains included in net income, Tax expense (benefit)			230	54
Unrealized holding gains (losses) arising during the period, Net of tax amount	14,896	(15,191)	10,995	(12,013)
Reclassification adjustment for gains included in net income, Net of tax amount			866	203
Net unrealized holding gains on fair value hedge:
Unrealized holding gains (losses) arising during the period, Before tax amount	(10,846)	8,350	(3,104)	10,559
Unrealized holding gains (losses) arising during the period, Tax expense (benefit)	(2,300)	1,753	(674)	2,217
Unrealized holding gains (losses) arising during the period, Net of tax amount	(8,546)	6,597	(2,430)	8,342
Reclassification adjustment for fair value remeasurements included in net income, Before tax amount	(150)	26	(128)	64
Reclassification adjustment for fair value remeasurements included in net income, Tax expense (benefit)	(31)	5	(27)	13
Reclassification adjustment for fair value remeasurements included in net income, Net of tax amount	(119)	21	(101)	51
Other comprehensive income (loss), Before tax amount	7,468	(10,853)	11,390	(4,326)
Other comprehensive income (loss), Tax expense (benefit)	1,237	(2,280)	2,060	(909)
Other comprehensive income (loss), Net of tax amount	6,231	(8,573)	9,330	(3,417)
Other comprehensive income (loss), Before tax amount	11,767	(8,015)	21,955	5,965
Tax expense (benefit)	961	494	2,168	1,942
Other comprehensive income (loss), Tax expense (benefit)	2,198	(1,786)	4,228	1,033
Net Income (Loss)	3,338	2,344	8,397	8,349
Other comprehensive income (loss), Net of tax amount	$ 9,569	$ (6,229)	$ 17,727	$ 4,932

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Other Comprehensive 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, 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
Accounting Standards Update [Extensible Enumeration]	us-gaap:AccountingStandardsUpdate201613Member
Net Income (Loss)	$ 8,349							8,349
Other comprehensive income (loss), net of tax	(3,417)										(3,417)
Cash dividends declared	(3,997)							(3,997)
Stock issued in connection with dividend reinvestment and stock purchase plan	1,131			$ 30		1,101
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				47,409
Stock issued for employee stock purchase plan	66			$ 2		64
Stock issued for employee stock purchase plan (in shares)				3,187
Stock issued for Non-Employee Director Compensation				$ 1		(1)
Stock issued for Non-Employee Director Compensation (in shares)				1,740
Stock-based compensation expense	134					134
Balance at Sep. 30, 2023	74,081			$ 2,406		26,096		134,160			(84,544)		(4,037)
Balance (in shares) at Sep. 30, 2023				3,640,598
Balance at Jun. 30, 2023	80,945			$ 2,387		25,414		133,152			(75,971)		(4,037)
Balance (in shares) at Jun. 30, 2023				3,610,920
Net Income (Loss)	2,344							2,344
Other comprehensive income (loss), net of tax	(8,573)										(8,573)
Cash dividends declared	(1,336)							(1,336)
Stock issued in connection with dividend reinvestment and stock purchase plan	658			$ 18		640
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				27,938
Stock issued for employee stock purchase plan				$ 1		(1)
Stock issued for employee stock purchase plan (in shares)				1,740
Stock-based compensation expense	43					43
Balance at Sep. 30, 2023	74,081			$ 2,406		26,096		134,160			(84,544)		(4,037)
Balance (in shares) at Sep. 30, 2023				3,640,598
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
Net Income (Loss)	$ 8,397							8,397
Other comprehensive income (loss), net of tax	9,330										9,330
Cash dividends declared	(4,071)							(4,071)
Stock issued in connection with dividend reinvestment and stock purchase plan	657			$ 17		640
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				26,348
Stock issued for employee stock purchase plan	74			$ 2		72
Stock issued for employee stock purchase plan (in shares)				3,780
Stock issued for Non-Employee Director Compensation				$ 2		(2)
Stock issued for Non-Employee Director Compensation (in shares)				3,060
Stock-based compensation expense	129					129
Balance at Sep. 30, 2024	$ 105,340			$ 2,435		27,278		138,271			(58,607)		(4,037)
Balance (in shares) at Sep. 30, 2024	3,686,442			3,686,442
Balance at Jun. 30, 2024	$ 96,885			$ 2,429		27,036		136,295			(64,838)		(4,037)
Balance (in shares) at Jun. 30, 2024				3,677,967
Net Income (Loss)	3,338							3,338
Other comprehensive income (loss), net of tax	6,231										6,231
Cash dividends declared	(1,362)							(1,362)
Stock issued in connection with dividend reinvestment and stock purchase plan	206			$ 5		201
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)				6,945
Stock issued for Non-Employee Director Compensation				$ 1		(1)
Stock issued for Non-Employee Director Compensation (in shares)				1,530
Stock-based compensation expense	42					42
Balance at Sep. 30, 2024	$ 105,340			$ 2,435		$ 27,278		$ 138,271			$ (58,607)		$ (4,037)
Balance (in shares) at Sep. 30, 2024	3,686,442			3,686,442

Consolidated Statement of Sha_2

Consolidated Statement of Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
O 2024 Q3 Dividends [Member]
Cash dividends declared, per share (in dollars per share)	$ 0.37
O 2023 Q3 Dividends [Member]
Cash dividends declared, per share (in dollars per share)		$ 0.37
O 2024 M9 Dividends [Member]
Cash dividends declared, per share (in dollars per share)			$ 1.11
O 2023 M9 Dividends [Member]
Cash dividends declared, per share (in dollars per share)				$ 1.11

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating Activities
Net income	$ 8,397,000	$ 8,349,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,216,000	1,246,000
Provision (reversal of provision) for credit losses	187,000	(1,137,000)
Net loss (gain) on calls and sales of debt and equity securities	495,000	(185,000)
Net unrealized (gain) loss on equity securities	(1,129,000)	654,000
Net gain on sale of loans	(32,000)	(5,000)
Proceeds from sales of residential mortgages held-for-sale	1,466,000	640,000
Origination of residential mortgages held-for-sale	(1,179,000)	(1,081,000)
Increase in cash surrender value of bank-owned life insurance	(252,000)	(245,000)
Stock-based compensation expense	129,000	134,000
Deferred income tax expense (benefit)	389,000	(102,000)
Net increase (decrease) in income taxes payable	66,000	(1,189,000)
Net decrease (increase) in accrued interest receivable	1,629,000	(552,000)
Fair value remeasurements on interest rate swap	(128,000)	64,000
Amortization of mortgage servicing rights and change in valuation allowance	34,000	44,000
Net amortization of premiums and discounts on investment securities	1,044,000	1,289,000
Net amortization of deferred costs on subordinated debt	17,000
Net (decrease) increase in accrued interest payable	(556,000)	2,812,000
Operating lease payments	(474,000)	(469,000)
Increase in other assets	(379,000)	(1,595,000)
Decrease in other liabilities	(1,240,000)	(247,000)
Net cash provided by operating activities	9,700,000	8,425,000
Investing Activities
Proceeds from payments, maturities and calls of investments available-for-sale	38,693,000	38,040,000
Proceeds from the sale of investments available-for-sale	13,139,000	9,081,000
Proceeds from the sale of equity securities	6,050,000	8,180,000
Purchases of investments available-for-sale	(56,223,000)	(11,922,000)
Purchases of equity securities	(1,170,000)	(1,101,000)
Proceeds from redemption of investment in restricted stock	45,000	7,629,000
Purchases of restricted stock	(1,400,000)	(5,166,000)
Net increase in loans	(77,886,000)	(20,847,000)
Net purchases of premises and equipment	(2,769,000)	(617,000)
Redemption of Bank Owned Life Insurance investment	341,000
Net cash (used in) provided by investing activities	(81,180,000)	23,277,000
Financing Activities
Net increase (decrease) in non-interest bearing deposits	5,142,000	(39,623,000)
Net increase in interest-bearing deposits	132,429,000	104,587,000
Net decrease in short-term borrowings	(71,176,000)	(64,624,000)
Proceeds from long-term debt	10,000,000	20,000,000
Repayment of long-term debt		(10,000,000)
Proceeds from subordinated debt	40,000,000
Cash dividends paid, net of reinvestment	(3,597,000)	(3,485,000)
Proceeds from issuance of common stock	257,000	685,000
Net cash provided by financing activities	113,055,000	7,540,000
Increase in cash and cash equivalents	41,575,000	39,242,000
Cash and cash equivalents at beginning of year	62,657,000	15,899,000
Cash and cash equivalents at end of period	104,232,000	55,141,000
Supplemental Cash Flow Disclosures
Interest paid	30,528,000	17,051,000
Net income taxes paid	1,712,000	3,232,000
Non-cash transactions:
Trade-date settlement for purchased securities	(6,085,000)
Cumulative change in accounting principal		857,000
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 457,000	$ 369,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 3,338	$ 2,344	$ 8,397	$ 8,349

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
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 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts of QNB Corp. and its wholly-owned subsidiary, QNB Bank (the “Bank”). The consolidated entity is referred to herein as “QNB” or the “Company”. All significant intercompany accounts and transactions are eliminated in the consolidated financial statements. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in QNB's 2023 Annual Report incorporated in the Form 10-K. Operating results for the three- and nine-month periods ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The unaudited consolidated financial statements reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of the results of operations for the period and are of a normal and recurring nature. Tabular information, other than share and per share data, is presented in thousands of dollars. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from such estimates. QNB has evaluated events and transactions occurring subsequent to the balance sheet date of September 30, 2024 for items that should potentially be recognized or disclosed in these consolidated financial statements and has not identified any subsequent event.

Note 2 - Recent Accounting Pron

Note 2 - Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	2. RECENT ACCOUNTING PRONOUNCEMENTS On March 6, 2024, the Securities and Exchange Commission (SEC) adopted final rules requiring registrants to disclose climate-related information in registration statements and annual reports. These enhanced and standardized disclosures include material climate-related risks, board oversight and risk management activities descriptions, material impacts of these risks on a registrant’s strategy, business model and outlook, and any material climate-related targets or goals. Management has not completed its evaluation of the impact of this rule on the Company's operations as of September 30, 2024. On June 26, 2024, the Financial Accounting Standards Board (FASB) voted to issue final rules this year that will require public companies to provide enhanced detailed information about their income statement expenses. Companies will be required to break out certain expense items, such as employee compensation and purchases of inventory, in footnotes to their income statements. The standard will apply to fiscal years that start after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption will be permitted prospectively for the disclosure requirements, with optional retrospective application, for both interim and year-end reporting periods. In December 2023, the FASB issued Accounting Standards Update (ASU) No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures." The amendments in this ASU enhance the rate reconciliation and income taxes paid disclosures improving the transparency of income tax disclosures and require: (1) consistent categories and greater disaggregation of information in the rate reconciliation; and (2) income taxes paid disaggregated by jurisdiction. This ASU is effective for the Company's reporting periods beginning after December 15, 2024. The Company does not expect the adoption of this ASU will have a material impact on it's financial statements.

Note 3 - Stock-Based Compensati

Note 3 - Stock-Based Compensation and Shareholders' Equity	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation and Shareholders' Equity	3. STOCK-BASED COMPENSATION AND SHAREHOLDERS’ EQUITY QNB maintains a 2015 Stock Incentive Plan (the "2015 Plan"), administered by a Board committee (the “Committee”), under which both qualified and non-qualified stock options may be granted periodically to certain employees. Compensation cost has been measured using the fair value of an award on the grant date and is recognized over the service period, which is usually the vesting period. Stock-based compensation expense related to the 2015 Plan was $ 24,000 and $ 23,000 for the three months ended September 30, 2024 and 2023, respectively. Stock-based compensation expense related to the 2015 Plan was $ 63,000 and $ 67,000 for the nine months ended September 30, 2024 and 2023, respectively. At September 30, 2024, there was a pproximately $ 217,000 of unrecognized compensation cost related to unvested share-based compensation award grants that is expected to be recognized ove r the next 27 mont hs. Options are granted to certain employees at prices equal to the market value of the stock on the date the options are granted. The 2015 Plan authorized the issuance of 300,000 shares. The time period during which any option is exercisable under the 2015 Plan is determined by the Committee but shall not commence before the expiration of six months after the date of grant or continue beyond the expiration of five years after the date the option is awarded. The granted options vest after a three-year period. The 2015 Plan was amended, effective January 1, 2023, to increase the maximum term of any options granted under the plan from five years to ten years , and to also require that awards granted under the Plan will vest 20 % each consecutive year commencing on the first anniversary date of the award unless otherwise specified in an award agreement. As of September 30, 2024, there were 252,550 options granted, 94,450 options forfeited, 20,825 options exercised, and 137,275 options outstanding under this Plan. The 2015 Plan expires on February 24, 2025. The following assumptions were used in the option pricing model in determining the fair value of options granted during the period: For the Nine Months Ended September 30, 2024 2023 Risk free interest rate 3.98 % 3.64 % Dividend yield 5.97 % 4.80 % Volatility 20.96 % 20.36 % Expected life (years) 8.19 8.35 The risk-free interest rate was selected based upon yields of U.S. Treasury securities with a term approximating the expected life of the option being valued. Historical information was the basis for the selection of the expected dividend yield, expected volatility and expected lives of the options. The fair market value of options granted in the nine months ended September 30, 2024 and 20 23 was $ 3.08 and $ 4.11 , respectively. Stock option activity during the nine months ended September 30, 2024 and 2023 is as follows: Number Weighted Weighted Aggregate Outstanding at December 31, 2023 121,550 $ 34.29 $ — Granted 40,000 23.40 244 Exercised — — — Forfeited ( 24,275 ) 37.69 — Outstanding at September 30, 2024 137,275 $ 30.51 5.49 $ 244 Exercisable at September 30, 2024 45,315 $ 33.74 2.01 $ — Number Weighted Weighted Aggregate Outstanding at December 31, 2022 109,150 $ 37.65 $ — Granted 35,000 29.51 — Exercised — — — Forfeited ( 22,600 ) 43.15 — Outstanding at September 30, 2023 121,550 $ 34.29 4.09 $ — Exercisable at September 30, 2023 41,375 $ 37.37 0.85 $ — QNB maintains a 2021 Employee Stock Purchase Plan (the "2021 ESPP") offering eligible employees an opportunity to purchase shares of QNB Corp. common stock at a 10 % discount from the lesser of fair market value on the first or last day of each offering period (as defined by the Plan). Stock-based compensation expense related to the 2021 ESPP was $ 13,000 and $ 7,000 for the nine months ended September 30, 2024 and 2023, respectively. The 2021 ESPP authorized the issuance of 30,000 shares. As of September 30, 2024, 17,674 shares were issued under the 2021 ESPP Plan. The 2021 ES PP Plan expires May 31, 2026 . The QNB Corp. 2023 Non-Employee Director Compensation Plan was approved by shareholders on May 23, 2023 (The "Director Compensation Plan"). The Director Compensation Plan authorized the issuance of 50,000 shares, is effective January 1, 2023 and expires on January 1, 2033. The Plan requires each non-employee director of the QNB, or any subsidiary of QNB designated by the Board (including QNB Bank), to receive $ 8,000 of their total annual compensation for service as a director in the form of the QNB’s common stock. Under the Director Compensation Plan, commencing with the six-month period ended June 30, 2023, each non-employee director will receive, in addition to any cash compensation otherwise payable, a semi-annual grant of such number of shares of the QNB’s common stock determined by dividing (i) the Semi-Annual Stock Payment Amount of $ 4,000 by (ii) the market value of a share of common stock determined as of June 30 or December 31 of any year, as applicable. Payments will be made under the Director Compensation Plan only to non-employee directors in office on the applicable payment date. As of September 30, 2024, 4,800 shares were issued to non-employee directors and there were 45,200 shares remaining under the Plan. Stock-based compensation expense related to the Director Compensation Plan was $ 53,000 for t he nine months ended September 30, 2024 and $ 60,000 fo r the nine months ended September 30, 2023.

Note 4 - Earnings Per Share & S

Note 4 - Earnings Per Share & Share Repurchase Plan	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share & Share Repurchase Plan	4. EARNINGS PER SHARE & SHARE REPURCHASE PLAN The following sets forth the computation of basic and diluted earnings per share: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Numerator for basic and diluted earnings per share - net income $ 3,338 $ 2,344 $ 8,397 $ 8,349 Denominator for basic earnings per share - weighted 3,679,799 3,613,230 3,666,937 3,600,137 Effect of dilutive securities - employee stock options 2,974 — — — Denominator for diluted earnings per share - adjusted 3,682,773 3,613,230 3,666,937 3,600,137 Earnings per share - basic $ 0.91 $ 0.65 $ 2.29 $ 2.32 Earnings per share - diluted 0.91 0.65 2.29 2.32 There were 97,275 an d 121,550 stock options that were anti-dilutive for the three-month periods ended September 30, 2024 and 2023, respectively. There we re 137,275 and 121,550 stock options that were anti-dilutive for the nine-month periods ended September 30, 2024 and 2023, respectively. These stock options were not included in the above calculation. QNB’s current stock repurchase plan was originally approved by the Board of Directors on January 21, 2008 , increased in amount on February 9, 2009 to 100,000 shares, and subsequently increased on April 27, 2021 to up to 200,000 shares of common stock in the open market or privately negotiated transactions. The repurchase authorization has no termination date. There were 0 and 0 shares repurchased during the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024, 102,000 shares were repurchased under this authorization at an average price of $ 24.93 and a total cost of approximately $ 2,543,000 .

Note 5 - Comprehensive Income (

Note 5 - Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2024
Other Comprehensive Loss, Tax [Abstract]
Comprehensive Income (Loss)	5. COMPREHENSIVE INCOME (LOSS) The following shows the components of accumulated other comprehensive loss at September 30, 2024 and December 31, 2023: September 30, December 31, 2024 2023 Unrealized net holding losses on available-for-sale $ ( 69,625 ) $ ( 84,247 ) Unrealized net holding losses on fair value hedge ( 4,981 ) ( 1,749 ) Accumulated other loss ( 74,606 ) ( 85,996 ) Tax effect 15,999 18,059 Accumulated other comprehensive loss, net of tax $ ( 58,607 ) $ ( 67,937 ) The following table presents amounts reclassified out of accumulated other comprehensive loss for the three and nine months ended September 30, 2024 and 2023: For the Three Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2024 2023 Affected line item in statement of income Unrealized net holding gains (losses) on available-for-sale securities $ — $ — Net gain (loss) on sales of investments available-for-sale Fair value remeasurements on fair value hedges 150 ( 26 ) Interest and dividends on available-for-sale & equity securities 150 ( 26 ) Tax effect ( 31 ) 5 Provision for income taxes Total reclassification out of accumulated other comprehensive gain (loss), net of tax $ 119 $ ( 21 ) Net of tax For the Nine Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2024 2023 Affected line item in statement of income Unrealized net holding losses on available-for-sale securities $ ( 1,096 ) $ ( 257 ) Net gain (loss) on sales of investments available-for-sale Fair value remeasurements on fair value hedges 128 ( 64 ) Interest and dividends on available-for-sale & equity securities ( 968 ) ( 321 ) Tax effect 203 67 Provision for income taxes Total reclassification out of accumulated other comprehensive loss, net of tax $ ( 765 ) $ ( 254 ) Net of tax

Note 6 - Investment Securities

Note 6 - Investment Securities	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Investment Securities	6. INVESTMENT SECURITIES Available-For-Sale Securities The amortized cost and estimated fair values of investment securities available-for-sale at September 30, 2024 and December 31, 2023 were as follows: Fair Gross unrealized holding Gross unrealized holding Gross unrealized fair value hedge Amortized September 30, 2024 value gains losses gains (1) cost U.S. Treasury $ 19,005 $ 20 $ — $ — $ 18,985 U.S. Government agency 68,241 — ( 7,716 ) — 75,957 State and municipal 87,414 — ( 16,845 ) ( 1,368 ) 105,627 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 205,742 — ( 31,182 ) ( 3,613 ) 240,537 Collateralized mortgage obligations (CMOs) 123,173 — ( 13,668 ) — 136,841 Corporate debt and money market funds 6,461 22 ( 256 ) — 6,695 Total investment debt securities available-for-sale $ 510,036 $ 42 $ ( 69,667 ) $ ( 4,981 ) $ 584,642 Gross Gross Gross unrealized unrealized unrealized Fair holding holding fair value hedge Amortized December 31, 2023 value gains losses losses (1) cost U.S. Treasury $ 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 enterprises (GSEs): 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 debt securities available-for-sale $ 490,182 $ 5 $ ( 84,252 ) $ ( 1,749 ) $ 576,178 (1) See Note 12 The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at September 30, 2024 is shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Maturities for mortgage-backed securities and collateralized mortgage obligations are dependent upon the interest rate environment and prepayments of the underlying loans. September 30, 2024 Fair value Amortized cost Due in one year or less $ 21,210 $ 21,180 Due after one year through five years 57,700 63,288 Due after five years through ten years 33,018 38,835 Due after ten years 69,193 83,961 181,121 207,264 Residential mortgage-backed securities 205,742 240,537 Collateralized mortgage obligations 123,173 136,841 Total $ 510,036 $ 584,642 Proceeds from sales of investment securities available-for-sale were approximately $ 0 and $ 0 for the three months ended September 30, 2024 and 2023, respectively. Proceeds from sales of investment securities available-for-sale were approximately $ 13,139,000 and $ 9,081,000 for the nine months ended September 30, 2024 and 2023, respectively. At September 30, 2024 and December 31, 2023, investment securities available-for-sale totaling approximately $ 261,595,000 and $ 289,935,000 , respectively, were pledged as collateral for repurchase agreements and deposits of public funds. The following table presents information related to the Company’s gains and losses on the sales and calls of securities available-for-sale, and losses recognized for the impairment of these investments. Gains and losses on available-for-sale securities are computed on the specific identification method and included in non-interest income. Gross realized losses on debt securities are net of impairment charges: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Gross realized gains $ — $ — $ — $ — Gross realized losses — ( 1,096 ) ( 257 ) Impairment — — — — Total net gains (losses) on AFS securities $ — $ — $ ( 1,096 ) $ ( 257 ) The tax applicable to the net realized losses for both of the three-month periods ended September30, 2024 and 2023 was $ 0 and $ 0 , respectively. The tax applicable to the net realized losses for both of the nine-month periods ended September 30, 2024 and 2023 was $ 236,000 and $ 54,000 , respectively. QNB follows the accounting guidance in FASB 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 loss. No credit impairments were recognized on debt securities during the three or nine months ended September 30, 2024 and 2023, respectively. The following table indicates the length of time individual debt securities have been in a continuous unrealized loss position as of September 30, 2024 and December 31, 2023: Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 securities value losses value losses value losses U.S. Treasury — $ — $ — $ — $ — $ — $ — U.S. Government agency 35 — — 68,241 ( 7,716 ) 68,241 ( 7,716 ) State and municipal 187 — — 88,428 ( 16,845 ) 88,428 ( 16,845 ) U.S. Government agencies and sponsored enterprises (GSEs): — — Mortgage-backed 152 — — 209,232 ( 31,182 ) 209,232 ( 31,182 ) Collateralized mortgage obligations (CMOs) 134 24,116 ( 176 ) 83,609 ( 13,492 ) 107,725 ( 13,668 ) Corporate debt and money market funds 3 — — 6,301 ( 256 ) 6,301 ( 256 ) Total 511 $ 24,116 $ ( 176 ) $ 455,811 $ ( 69,491 ) $ 479,927 $ ( 69,667 ) Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2023 securities value losses value losses value losses U.S. Treasury 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 and sponsored enterprises (GSEs): Mortgage-backed 165 1 — 225,500 ( 37,831 ) 225,501 ( 37,831 ) Collateralized mortgage obligations (CMOs) 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 ) Management evaluates debt securities, which are comprised of U.S. Treasury, U.S. Government agencies, state and municipalities, mortgage-backed securities, CMOs and corporate debt securities, for impairment and considers the current economic conditions, interest rates and the bond rating of each security. The unrealized losses at September 30, 2024 in U.S. Government agency 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 pooled trust preferred security as of September 30, 2024. This security has a total amortized cost of approximately $ 57,000 and a fair value of $ 51,000 . The pooled trust preferred security is available-for-sale and is carried at fair value. Marketable Equity Securities The Company’s investment in marketable equity securities primarily consists of investments with readily determinable fair values in large cap stock companies. Changes in fair value is recorded in unrealized gain/(losses) in non-interest income. In April 2024, Visa, Inc. commenced an initial exchange offer for all of its outstanding shares of Class B-1 common stock for a combination of Class B-2 and Class C common shares. The exchange offer was optional for current Class B-1 holders and expired at 11:59 pm on May 3, 2024. QNB elected to participate in the exchange offer including a required makewhole agreement pursuant to which participating Class B-1 stockholders agree to reimburse Visa for future obligations relating to certain litigation which, but for participation in the exchange offer, would have otherwise been the responsibility of the Class B-1 stockholder as a result of its ownership of the Class B-1 common stock. QNB had 6,502 Class B-1 common shares with a cost basis of $ 0 . Under the exchange offer, QNB received 3,251 shares of Class B-2 common shares and 1,290 Class C shares. The Class C shares were converted into Class A shares. QNB recorded an unrealized gain on the Class A shares in 2024 of $ 1,419,000 and a reserve of the makewhole agreement of $ 85,000 . At September 30, 2024 and December 31, 2023, QNB had $ 2,760,000 and $ 5,910,000 , respectively, in equity securities recorded at fair value. The following is a summary of unrealized and realized gains and losses recognized in net income on equity securities during the three and nine months ended September 30, 2024 and 2023: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Net gains (losses) recognized during the period on equity securities $ 367 $ ( 7 ) $ 1,730 $ ( 212 ) Less: Net gains recognized during the period on equity securities sold during the period 224 131 601 442 Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ 143 $ ( 138 ) $ 1,129 $ ( 654 ) Taxes applicable to the net gains (losses) recognized for the three months ended September 30, 2024 resulted in an expense of $ 99,000 compared to a benefit of $ 2,000 for the three months ended September 30, 2023. Taxes applicable to the net gains (losses) recognized for the nine months ended September 30, 2024 resulted in an expense of 392,000 compared to a benefit of $ 61,000 for the nine months en ded September 30, 2023. Proceeds from sales of investment equity securities were $ 6,050,000 and $ 8,180,000 for the nine months ended September 30, 2024 and 2023, respectively.

Note 7 - Restricted Investments

Note 7 - Restricted Investments in Stock	9 Months Ended
	Sep. 30, 2024
Schedule of Investments [Abstract]
Restricted Investments in Stock	7. RESTRICTED INVESTMENTS IN STOCK Restricted investment in stocks includes Federal Home Loan Bank of Pittsburgh (“FHLB”) with a carrying cost of $ 2,102,000 , Atlantic Community Bankers Bank (“ACBB”) stock with a carrying cost of $ 12,000 , VISA Class B-2 stock with a carrying cost of $ 0 , and Senior Housing Crime Prevention Investment Corporation ("SHCPFIC") preferred stock of $ 1,000,000 at September 30, 2024. FHLB and ACBB stock was issued to the Bank as a requirement to facilitate the Bank’s participation in borrowing and other banking services. The SHCPFIC stock was issued to the Bank to enable its participation in a Community Reinvestment Act qualified investment. The Bank owns 100 shares of preferred stock of SHCPFIC. These shares are not transferable without the consent of SHCPFIC and do not have a readily determinable fair value. The Bank’s investment in FHLB stock may fluctuate, as it is based on the member banks’ use of FHLB’s services. The Bank has a $ 971,000 non-controlling investment in a discrete class of non-voting limited liability company membership interests issued by National Energy Improvement Fund, LLC (“NEIF”), a Pennsylvania limited liability company licensed in Pennsylvania as a consumer discount company. The proceeds of the investment will be used by NEIF to fund a State-sponsored consumer loan program, the KEEP Home Energy Loan Program, designed to assist Pennsylvania homeowners in reducing their energy costs. The Bank owns 3,251 shares of Visa Class B-2 common shares, which was necessary to participate in Visa services in support of the Bank’s credit card, debit card, and related payment programs (permissible activities under banking regulations) as a member institution. Following the resolution of Visa’s covered litigation, shares of Visa’s Class B-2 stock will be converted to Visa Class A shares using a conversion factor ( 1.5653 as of September 26, 2024), 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-2 shares are permitted to transact in Class B-2. Due to the lack of orderly trades and public information of such trades, Visa Class B-2 stock does not have a readily determinable fair value. These restricted investments are carried at cost and evaluated for impairment periodically. As of September 30, 2024, there was no impairment associated with these shares.

Note 8 - Loans & Allowance for

Note 8 - Loans & Allowance for Credit Losses on Loans	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Loans & Allowance for Credit Losses on Loans	8. LOANS & ALLOWANCE FOR CREDIT LOSSES ON LOANS Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the principal amount outstanding, net of deferred loan fees and costs. Interest income is accrued on the principal amount outstanding. Loan origination and commitment fees and related direct costs are deferred and amortized to income over the term of the respective loan and loan commitment period as a yield adjustment. Loans held-for-sale consists of residential mortgage loans that are carried at the lower of aggregate cost or fair value. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential mortgages held-for-sale are included in non-interest income. The Company maintains an allowance for credit losses on loans, which is intended to absorb probable known and inherent losses in the outstanding loan portfolio. The allowance is reduced by actual credit losses and is increased or decreased by the provision (reversal) for loan losses and increased by recoveries of previous losses. The provisions or reversals for credit losses are charged to earnings to bring the total allowance for loan losses to a level considered necessary by management. The allowance for credit losses is measured on a pool basis when similar risk characteristics exist; these pools are identified in the first table below. The Company establishes a general valuation allowance for performing loans, including non-accrual student loans. QNB calculates each segment's historical loss rate using a full economic cycle of loan balance and historical loss experienced. The level of the allowance is determined by assigning specific reserves to all non-accrual loans, except the homogeneous pool of student loans which are measured in the general reserve. An allowance on these non-accrual loans is established when the discounted cash flows (or collateral value) of the loan is lower than the carrying value of that loan. The portion of the allowance that is allocated to non-accrual loans is determined by estimating the inherent loss on each credit after giving consideration to the value of underlying collateral. The general component is adjusted for qualitative factors. These qualitative risk factors include: 1. Concentrations: The Company adjusts historic loss for concentrations in the current commercial portfolio that were not present during the down-turn of economic cycle. 2. Economic Forecast: The Company utilizes an entire economic cycle of data to determine loss rates by segment. This approach reflects an inherent reversion to the historical losses during life of the loans within the pool considering prepayments and loss experience throughout an entire economic cycle. However, the Company feels it is prudent to maintain a floor in its model to assure that there is enough reserve on hand to sustain any losses upon an upcoming recession. Management emphasizes loan quality and close monitoring of potential problem credits. Credit risk identification and review processes are utilized in order to assess and monitor the degree of risk in the loan portfolio. The Company’s lending and credit administration staff are charged with reviewing the loan portfolio and identifying changes in the economy or in a borrower’s circumstances which may affect the ability to repay debt or the value of pledged collateral. A loan classification and review system exists that identifies those loans with a higher than normal risk of collectability. Each commercial loan is assigned a grade based upon an assessment of the borrower’s financial capacity to service the debt and the presence and value of collateral for the loan. An independent firm reviews risk assessment and evaluates the adequacy of the allowance for loan losses. Management meets monthly to review the credit quality of the loan portfolio and quarterly to review the allowance for loan losses. In addition, various regulatory agencies, as an integral part of their examination process, periodically review the Company's allowance for credit losses on loans. Such agencies may require the Company to recognize additions to the allowance based on their judgments using information available to them at the time of their examination. Management believes that it uses the best information available to make determinations about the adequacy of the allowance and that it has established its existing allowance for credit losses on loans in accordance with Accounting Principles Generally Accepted in the United States of America (U.S. GAAP.) If circumstances differ substantially from the current calculation, future adjustments to the allowance for credit losses on loans may be necessary and results of operations could be affected. Because future events affecting borrowers and collateral cannot be predicted with certainty, there can be no assurance that increases to the allowance will not be necessary should the quality of any loans deteriorate. Major classes of loans are as follows: September 30, December 31, 2024 2023 Commercial: Commercial and industrial $ 148,530 $ 137,086 Construction and land development 115,819 116,173 Real estate secured by multi-family properties 127,898 109,193 Real estate secured by owner-occupied properties 164,329 160,695 Real estate secured by other commercial properties 302,099 265,101 Revolving real estate secured by 1-4 family properties-business 5,662 5,442 Real estate secured by 1st lien on 1-4 family properties-business 103,912 103,572 Real estate secured by junior lien on 1-4 family properties-business 2,748 3,445 State and political subdivisions 17,921 18,708 Retail: 1-4 family residential mortgages 111,383 108,906 Construction-individual — — Revolving home equity secured by 1-4 family properties-personal 47,671 34,231 Real estate secured by 1st lien on 1-4 family properties-personal 6,981 11,981 Real estate secured by junior lien on 1-4 family properties-personal 13,239 15,625 Student loans 1,565 1,662 Overdrafts 325 194 Other consumer 1,737 1,757 Total loans 1,171,819 1,093,771 Net unearned (fees) costs ( 458 ) ( 238 ) Allowance for credit losses on loans ( 8,987 ) ( 8,852 ) Loans receivable, net $ 1,162,374 $ 1,084,681 Loans secured by commercial real estate include all loans collateralized at least in part by commercial real estate. These loans may not be for the express purpose of conducting commercial real estate transactions. QNB generally lends in Bucks, Lehigh, and Montgomery counties in southeastern Pennsylvania. To a large extent, QNB makes loans collateralized at least in part by real estate. Its lending activities could be affected by changes in the general economy, the regional economy, or real estate values. The Company engages in a variety of lending activities, including commercial, residential real estate and consumer transactions. The Company focuses its lending activities on individuals, professionals and small to medium sized businesses. Risks associated with lending activities include economic conditions and changes in interest rates, which can adversely impact both the ability of borrowers to repay their loans and the value of the associated collateral. Commercial and industrial loans, commercial real estate loans, construction loans and residential real estate loans with a business purpose are generally perceived as having more risk of default than residential real estate loans with a personal purpose and consumer loans. These types of loans involve larger loan balances to a single borrower or groups of related borrowers and are more susceptible to a risk of loss during a downturn in the business cycle. These loans may involve greater risk because the availability of funds to repay these loans depends on the successful operation of the borrower’s business. The assets financed are used within the business for its ongoing operation. Repayment of these kinds of loans generally comes from the cash flow of the business or the ongoing conversions of assets, such as accounts receivable and inventory, to cash. Typical collateral for commercial and industrial loans includes the borrower’s accounts receivable, inventory and machinery and equipment. Commercial real estate and residential real estate loans secured for a business purpose are originated primarily within the eastern Pennsylvania market area at conservative loan-to-value ratios and often backed by the individual guarantees of the borrowers or owners. Repayment of this kind of loan is dependent upon either the ongoing cash flow of the borrowing entity or the resale or lease of the subject property. Commercial real estate loans may be affected to a greater extent than residential loans by adverse conditions in real estate markets or the economy because commercial real estate borrowers’ ability to repay their loans depends on successful development of their properties, as well as the factors affecting residential real estate borrowers. Loans to state and political subdivisions are tax-exempt or taxable loans to municipalities, school districts and housing and industrial development authorities. These loans can be general obligations of the municipality or school district repaid through their taxing authority, revenue obligations repaid through the income generated by the operations of the authority, such as a water or sewer authority, or loans issued to a housing and industrial development agency, for which a private corporation is responsible for payments on the loans. The Company originates fixed-rate and adjustable-rate real estate-residential mortgage loans for personal purposes that are secured by first liens on the underlying 1-4 family residential properties. Credit risk exposure in this area of lending is minimized by the evaluation of the credit worthiness of the borrower, including debt-to-income ratios, credit scores and adherence to underwriting policies that emphasize conservative loan-to-value ratios of generally no more than 80%. Residential mortgage loans granted in excess of the 80 % loan-to-value ratio criterion are generally insured by private mortgage insurance. The real estate-home equity portfolio consists of fixed-rate home equity loans and variable-rate home equity lines of credit. Risks associated with loans secured by residential properties are generally lower than commercial loans and include general economic risks, such as the strength of the job market, employment stability and the strength of the housing market. Since most loans are secured by a primary or secondary residence, the borrower’s continued employment is the greatest risk to repayment. The Company offers a variety of loans to individuals for personal and household purposes. Consumer loans are generally considered to have greater risk than first or second mortgages on real estate because they may be unsecured, or, if they are secured, the value of the collateral may be difficult to assess and is more likely to decrease in value than real estate. Credit risk in this portfolio is controlled by conservative underwriting standards that consider debt-to-income levels and the creditworthiness of the borrower and, if secured, collateral values. The Company employs a ten-grade risk rating system related to the credit quality of commercial loans and loans to state and political subdivisions of which the first six categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. 1. Excellent - no apparent risk 2. Good - minimal risk 3. Acceptable - lower risk 4. Acceptable - average risk 5. Acceptable – higher risk 6. Pass watch 7. Special Mention - potential weaknesses 8. Substandard - well defined weaknesses 9. Doubtful - full collection unlikely 10. Loss - considered uncollectible The Company maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential problem loans. Each loan officer assigns a risk rating to all loans in the portfolio at the time the loan is originated. Loans are generally reviewed annually based on the borrower’s fiscal year and the dollar amount of the relationship. Loans with risk ratings of seven through ten are reviewed at least quarterly, and as often as monthly, at management’s discretion. The Company also utilizes an outside loan review firm to review the portfolio on a semi-annual basis to provide the Board of Directors and senior management an independent review of the Company’s loan portfolio on an ongoing basis. These reviews are designed to recognize deteriorating credits in their earliest stages in an effort to reduce and control risk in the lending function as well as identifying potential shifts in the quality of the loan portfolio. The examinations by the outside loan review firm include the review of lending activities with respect to underwriting and processing new loans, monitoring the risk of existing loans and to provide timely follow-up and corrective action for loans showing signs of deterioration in quality. In addition, the outside firm reviews the adequacy of the allowance for credit losses on loans. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company’s internal risk rating system as of September 30, 2024 and December 31, 2023: Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Commercial Loans Commercial and industrial: Risk rating Pass $ 18,866 $ 17,273 $ 11,648 $ 5,566 $ 3,177 $ 9,074 $ 77,276 $ 142,880 Special mention — 554 — — — — — 554 Substandard — — — 132 104 715 4,145 5,096 Doubtful — — — — — — — — Total commercial and industrial $ 18,866 $ 17,827 $ 11,648 $ 5,698 $ 3,281 $ 9,789 $ 81,421 $ 148,530 Construction and land development: Risk rating Pass $ 34,676 $ 35,756 $ 14,048 $ 13,866 $ 3,270 $ 8,206 $ — $ 109,822 Special mention — 5,961 — — — — — 5,961 Substandard — — — — — 36 — 36 Doubtful — — — — — — — — Total construction and land development $ 34,676 $ 41,717 $ 14,048 $ 13,866 $ 3,270 $ 8,242 $ — $ 115,819 Real estate secured by multi-family properties: Risk rating Pass $ 15,374 $ 17,306 $ 27,911 $ 22,647 $ 9,444 $ 31,942 $ — $ 124,624 Special mention — — — — — — — — Substandard — 476 — — — 2,798 — 3,274 Doubtful — — — — — — — — Total real estate secured by multi-family properties $ 15,374 $ 17,782 $ 27,911 $ 22,647 $ 9,444 $ 34,740 $ — $ 127,898 Real estate secured by owner-occupied properties: Risk rating Pass $ 10,051 $ 13,901 $ 27,785 $ 25,145 $ 15,501 $ 58,324 $ — $ 150,707 Special mention 62 — — — — 51 — 113 Substandard — 3,874 921 495 2,156 6,063 — 13,509 Doubtful — — — — — — — — Total real estate secured by owner-occupied properties $ 10,113 $ 17,775 $ 28,706 $ 25,640 $ 17,657 $ 64,438 $ — $ 164,329 Real estate secured by other commercial properties: Risk rating Pass $ 24,479 $ 30,236 $ 69,229 $ 41,135 $ 14,873 $ 118,418 $ — $ 298,370 Special mention — — — — — — — — Substandard — 667 — — 2,324 738 — 3,729 Doubtful — — — — — — — — Total real estate secured by other commercial properties $ 24,479 $ 30,903 $ 69,229 $ 41,135 $ 17,197 $ 119,156 $ — $ 302,099 Revolving real estate secured by 1-4 family properties-business: Risk rating Pass $ — $ — $ — $ — $ — $ — $ 5,662 $ 5,662 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total revolving real estate secured by 1-4 family properties-business $ — $ — $ — $ — $ — $ — $ 5,662 $ 5,662 Real estate secured by 1st lien on 1-4 family properties-business: Risk rating Pass $ 8,292 $ 14,313 $ 26,467 $ 18,992 $ 8,471 $ 26,024 $ — $ 102,559 Special mention — — — 133 — — — 133 Substandard — — 342 210 146 522 — 1,220 Doubtful — — — — — — — — Total real estate secured by 1st lien on 1-4 family properties-business $ 8,292 $ 14,313 $ 26,809 $ 19,335 $ 8,617 $ 26,546 $ — $ 103,912 Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Real estate secured by junior lien on 1-4 family properties-business: Risk rating Pass $ 15 $ 540 $ 563 $ 182 $ 545 $ 884 $ — $ 2,729 Special mention — — — — — — — — Substandard — — 19 — — — — 19 Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 15 $ 540 $ 582 $ 182 $ 545 $ 884 $ — $ 2,748 State and political subdivisions: Risk rating Pass $ 410 $ 949 $ — $ 3,930 $ 10 $ 12,622 $ — $ 17,921 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 410 $ 949 $ — $ 3,930 $ 10 $ 12,622 $ — $ 17,921 Total Commercial Loans: Risk rating Pass $ 112,163 $ 130,274 $ 177,651 $ 131,463 $ 55,291 $ 265,494 $ 82,938 $ 955,274 Special mention 62 6,515 — 133 — 51 — 6,761 Substandard — 5,017 1,282 837 4,730 10,872 4,145 26,883 Doubtful — — — — — — — — Total Commercial loans $ 112,225 $ 141,806 $ 178,933 $ 132,433 $ 60,021 $ 276,417 $ 87,083 $ 988,918 Current Period Gross Charge-Offs: Commercial and industrial $ — $ — $ — $ — $ — $ — $ 23 $ 23 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 — — — — — — — — 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 Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total 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 — — — — — — — — 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 Current Period Gross Charge-Offs: Commercial and industrial $ — $ 229 $ — $ — $ — $ — $ 84 $ 313 F or retail loans, the Company evaluates credit quality based on the performance of the individual credits. The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of September 30, 2024 and December 31, 2023: Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Retail Loans 1-4 family residential mortgages: Payment performance Performing $ 7,365 $ 12,495 $ 14,210 $ 28,987 $ 19,231 $ 28,474 $ — $ 110,762 Nonperforming — — — — — 621 — 621 Total 1-4 family residential mortgages $ 7,365 $ 12,495 $ 14,210 $ 28,987 $ 19,231 $ 29,095 $ — $ 111,383 Construction-individual: Payment performance Performing $ — $ — $ — $ — $ — $ — $ — $ — Nonperforming — — — — — — — — Total construction-individual $ — $ — $ — $ — $ — $ — $ — $ — Revolving home equity secured by 1-4 family properties-personal: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 47,351 $ 47,351 Nonperforming — — — — — — 320 320 Total revolving home equity secured by 1-4 family properties-personal $ — $ — $ — $ — $ — $ — $ 47,671 $ 47,671 Real estate secured by 1st lien on 1-4 family properties-personal: Payment performance Performing $ 656 $ 738 $ 992 $ 1,070 $ 868 $ 2,536 $ — $ 6,860 Nonperforming — — 92 — — 29 — 121 Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Total real estate secured by 1st lien on 1-4 family properties-personal $ 656 $ 738 $ 1,084 $ 1,070 $ 868 $ 2,565 $ — $ 6,981 Real estate secured by junior lien on 1-4 family properties-personal: Payment performance Performing $ 3,834 $ 3,453 $ 939 $ 1,009 $ 1,002 $ 2,985 $ — $ 13,222 Nonperforming — — 17 — — — — 17 Total real estate secured by junior lien on 1-4 family properties-personal $ 3,834 $ 3,453 $ 956 $ 1,009 $ 1,002 $ 2,985 $ — $ 13,239 Student loans: Payment performance Performing $ — $ — $ — $ — $ — $ 1,525 $ — $ 1,525 Nonperforming — — — — — 40 — 40 Total student loans $ — $ — $ — $ — $ — $ 1,565 $ — $ 1,565 Overdrafts: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 325 $ 325 Nonperforming — — — — — — — — Total overdrafts $ — $ — $ — $ — $ — $ — $ 325 $ 325 Other consumer: Payment performance Performing $ 601 $ 545 $ 160 $ 127 $ 33 $ 41 $ 199 $ 1,706 Nonperforming — — — — — 31 — 31 Total other consumer $ 601 $ 545 $ 160 $ 127 $ 33 $ 72 $ 199 $ 1,737 Total Retail Loans: Payment performance Performing $ 12,456 $ 17,231 $ 16,301 $ 31,193 $ 21,134 $ 35,561 $ 47,875 $ 181,751 Nonperforming — — 109 — — 721 320 1,150 Total Retail Loans $ 12,456 $ 17,231 $ 16,410 $ 31,193 $ 21,134 $ 36,282 $ 48,195 $ 182,901 Current Period Gross Charge-Offs: Student loans $ — $ — $ — $ — $ — $ 23 $ — $ 23 Overdrafts — — — — — — 75 75 Other consumer — 4 8 4 — — 6 22 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 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: 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 Current Period Gross Charge-Offs: Student loans $ — $ — $ — $ — $ — $ 57 $ — $ 57 Overdrafts — — — — — — 91 91 Other consumer — 1 3 — — — 10 14 Revolving home equity lines of credit secured by 1-4 family properties termed out during 2024 and 2023 were $ 2,477,000 and $ 4,534,000 ; all of wh ich 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 summarized by the past due status as of September 30, 2024 and December 31, 2023: September 30, 2024 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ 2 $ — $ — $ 2 $ 148,528 $ 148,530 Construction and land development — — — — 115,819 115,819 Real estate secured by multi-family properties 476 — — 476 127,422 127,898 Real estate secured by owner-occupied properties 171 — — 171 164,158 164,329 Real estate secured by other commercial properties — — — — 302,099 302,099 Revolving real estate secured by 1-4 family properties-business — — — — 5,662 5,662 Real estate secured by 1st lien on 1-4 family properties-business 135 — — 135 103,777 103,912 Real estate secured by junior lien on 1-4 family properties-business 1 — — 1 2,747 2,748 State and political subdivisions — — — — 17,921 17,921 Retail: 1-4 family residential mortgages — 312 418 730 110,653 111,383 Construction-individual — — — — — — Revolving home equity secured by 1-4 family properties-personal 49 120 — 169 47,502 47,671 Real estate secured by 1st lien on 1-4 family properties-personal 128 — 92 220 6,761 6,981 Real estate secured by junior lien on 1-4 family properties-personal — 96 17 113 13,126 13,239 Student loans — — 29 29 1,536 1,565 Overdrafts 16 4 — 20 305 325 Other consumer — 5 — 5 1,732 1,737 Total $ 978 $ 537 $ 556 $ 2,071 $ 1,169,748 $ 1,171,819 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 As previously discussed, the Company maintains a loan review system, which includes a continuous review of the loan portfolio by internal and external parties to aid in the early identification of potential impaired loans. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. When placing a loan on non-accrual status, management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. All non-accrual loans, except student loans, are individually evaluated for an allowance for credit losses ("ACL"). This ACL is measured using either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral less costs to sell if the loan is collateral dependent. An ACL is established for a non-accrual loan if its carrying value exceeds its estimated fair value. The estimated fair values of the majority of the Company’s non-accrual loans are measured based on the estimated fair value of the loan’s collateral less costs to sell. For commercial loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes individually evaluated, 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 discloses the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of September 30, 2024 and December 31, 2023: September 30, 2024 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 $ — $ — $ 29 $ 29 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties — 308 — 308 R

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements and Disclosures	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements and Disclosures	9. FAIR VALUE MEASUREMENTS AND DISCLOSURES FASB ASC 820, Fair Value Measurements and Disclosures , defines fair value as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants (fair values are not adjusted for transaction costs). ASC 820 also establishes a framework (fair value hierarchy) for measuring fair value under U.S. GAAP and expands disclosures about fair value measurements. ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The measurement of fair value should be consistent with one of the following valuation techniques: market approach, income approach, and/or cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (including a business). For example, valuation techniques consistent with the market approach often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering factors specific to the measurement (qualitative and quantitative). Valuation techniques consistent with the market approach include matrix pricing. Matrix pricing is a mathematical technique used principally to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the security’s relationship to other benchmark quoted securities. The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis and the fair value measurements by level within the fair value hierarchy as of September 30, 2024: September 30, 2024 Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Balance at end Recurring fair value measurements Available-for-sale securities: U.S. Treasury securities $ — $ 19,005 $ — $ 19,005 U.S. Government agency securities — 68,241 — 68,241 State and municipal securities (1) — 87,414 — 87,414 U.S. Government agencies and sponsored Mortgage-backed securities (1) — 205,742 — 205,742 Collateralized mortgage obligations (CMOs) — 123,173 — 123,173 Corporate debt securities and money market funds — 6,410 51 6,461 Total debt securities available-for-sale — 509,985 51 510,036 Equity securities 2,760 — — 2,760 Total recurring fair value measurements $ 2,760 $ 509,985 $ 51 $ 512,796 Nonrecurring fair value measurements Collateral dependent loans $ — $ — $ 43 $ 43 Mortgage servicing rights — — 5 5 Total nonrecurring fair value measurements $ — $ — $ 48 $ 48 December 31, 2023 Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Balance at end Recurring fair value measurements Debt securities available-for-sale U.S. Treasuries $ — $ 6,451 $ — $ 6,451 U.S. Government agency securities — 74,122 — 74,122 State and municipal securities (1) — 89,189 — 89,189 U.S. Government agencies and sponsored Mortgage-backed securities (1) — 224,238 — 224,238 Collateralized mortgage obligations (CMOs) — 89,973 — 89,973 Corporate debt securities — 6,157 52 6,209 Total debt 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 Collateral dependent loans $ — $ — $ 164 $ 164 Mortgage servicing rights — — 7 7 Total nonrecurring fair value measurements $ — $ — $ 171 $ 171 (1) Includes derivatives designated as fair value hedging instruments as discussed in Note 12 There were no transfers in and out of Level 1, Level 2, or Level 3 fair value measurements during the three or nine months ended September 30, 2024. There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the three- or nine-month periods ended September 30, 2024. The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements September 30, 2024 Fair value Valuation Unobservable Value or range Collateral dependent loans $ 43 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % Mortgage servicing rights 5 Discounted cash flow Remaining term 1 to 30 years Prepayment speeds 105 % to 201 % Discount rate 12.0 % to 12.5 % Quantitative information about Level 3 fair value measurements December 31, 2023 Fair value Valuation Unobservable Value or range Collateral dependent loans $ 164 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % 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 % (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. The following table presents additional information about the available-for-sale securities measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the nine months ended September 30, 2024 and 2023: Fair value measurements 2024 2023 Balance, January 1, $ 52 $ 53 Payments received ( 1 ) ( 1 ) Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive (loss) income — — Transfers in and/or out of Level 3 — — Balance, September 30, $ 51 $ 52 The Level 3 securities consist of one collateralized debt obligation security, the PreTSL security, which is backed by trust preferred securities issued by banks. The market for this security at September 30, 2024 was not active and markets for similar securities also are not active. The new issue market is also inactive and there are currently very few market participants who are willing and able to transact for these securities. Given conditions in the debt markets today and the absence of observable transactions in the secondary and new issue markets, we determined: • The few observable transactions and market quotations that are available are not reliable for purposes of determining fair value at September 30, 2024; • An income valuation approach technique (present value technique) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than the market approach valuation technique used at prior measurement dates; and • The PreTSL will be classified within Level 3 of the fair value hierarchy because significant adjustments are required to determine fair value at the measurement date. QNB used an independent third party to value this security using a discounted cash flow analysis. Based on management’s review of the bond’s three underlying issuers, there are no expected credit losses or prepayments; cashflows used were contractual based on the Bloomberg YA screen. The assumed cashflows have been discounted using an estimated market discount rate based on the 30 -year swap rate. The 30-year is used as the reference rate since it is indicative of market expectation for short-term rates in the future. This is consistent with the 30-year nature of the PreTSL security, which is priced using the 3-month LIBOR as a reference rate. The discount rate of 7.90 % includes the risk-free rate, a credit component and a spread for illiquidity. The following information should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only provided for a limited portion of QNB’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between QNB’s disclosures and those of other companies may not be meaningful. The following methods and assumptions were used to estimate the fair values of each major classification of financial instrument and non-financial asset at September 30, 2024 and December 31, 2023: Cash and cash equivalents, accrued interest receivable and accrued interest payable (carried at cost) : The carrying amounts reported in the balance sheet approximate those assets’ fair value. Investment securities (including derivative instruments) (carried at fair value) : The fair value of securities is primarily determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted prices. Level 2 debt securities are valued by a third-party pricing service commonly used in the banking industry. Level 2 fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution date, market consensus prepayment speeds, credit information and the security’s terms and conditions, among other things. For certain securities which are not traded in active markets or are subject to transfer restrictions, valuations are adjusted to reflect illiquidity and/or non-transferability, and such adjustments are generally based on available market evidence (Level 3). In the absence of such evidence, management’s best estimate is used. Management’s best estimate consists of both internal and external support on certain Level 3 investments. Cash flow models using a present value formula that includes assumptions market participants would use along with indicative exit pricing obtained from broker/dealers (where available) were used to support fair values of certain Level 3 investments. The fair value of derivatives instruments designated as fair value hedges are based on estimates QNB would receive or pay to terminate the contracts or agreement, taking into account current interest rates and when appropriate, the credit-worthiness of the counterparties; these values are included in Level 2. Restricted investment in stocks (carried at cost) : The fair value of stock in Atlantic Community Bankers Bank, the Federal Home Loan Bank, VISA Class B-2 SHCPFIC and NEIF is the carrying amount, based on redemption provisions, and considers the limited marketability of and restrictions on such securities. Loans Held for Sale (carried at lower of cost or fair value) : The fair value of loans held for sale is determined, when possible, using quoted secondary market prices. If no such quoted prices exist, the fair value of a loan is determined using quoted prices for a similar loan or loans, adjusted for the specific attributes of that loan. Loans Receivable (carried at cost) : The fair values of loans are estimated using discounted cash flow analyses, using market rates at the balance sheet date that reflect the liquidity, credit and interest rate-risk inherent in the loans. Projected future cash flows are calculated based upon contractual maturity or call dates, projected repayments and prepayments of principal. Generally, for variable rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Collateral Dependent Loans (generally collateral value less cost to sell) : Collateral dependent loans are loans for which the Company has measured generally based on the fair value of the loan’s collateral, less cost to sell. The 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). 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. Subordinated debt (carried at cost) : Subordinated debt has stated maturities and call dates and have been valued using the present value of cash flows discounted at rates approximating the current market for similar debt instruments. Off-balance-sheet instruments (disclosed at cost) : The fair values for QNB’s off-balance sheet instruments (lending commitments and letters of credit) are based on fees currently charged in the market to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties’ credit standing. Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Company could have realized in sales transaction on the dates indicated. The estimated fair value amounts have been measured as of the respective period ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. The estimated fair values and carrying amounts of the Company’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements September 30, 2024 Carrying Fair value Quoted prices in active Significant other observable inputs Significant unobservable inputs Financial assets Cash and cash equivalents $ 104,232 $ 104,232 $ 104,232 $ — $ — Investment securities: Available-for-sale (1) 510,036 510,036 — 509,985 51 Equities 2,760 2,760 2,760 — — Restricted investment in stocks 4,085 4,085 — 4,085 — Loans held for sale 294 298 — 298 — Net loans 1,162,374 1,178,681 — — 1,178,681 Mortgage servicing rights 392 561 — — 561 Accrued interest receivable 4,472 4,472 — 4,472 — Financial liabilities Deposits with no stated maturities $ 1,245,649 $ 1,245,649 $ 1,245,649 $ — $ — Deposits with stated maturities 380,635 379,723 — 379,723 — Short-term borrowings 22,918 22,918 22,918 — — Long-term debt 30,000 30,060 — 30,060 — Subordinated debt 39,030 39,700 — 39,700 — Accrued interest payable 4,738 4,738 — 4,738 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 36 — 36 — Fair value measurements December 31, 2023 Carrying Fair value Quoted prices in active Significant other observable inputs Significant unobservable inputs 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 — Loans held for sale 549 560 — 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 as discussed in Note 12

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. COMMITMENTS AND CONTINGENCIES Financial Instruments with off-balance sheet risk : In the normal course of business there are various legal proceedings, commitments, and contingent liabilities which are not reflected in the consolidated financial statements. Management does not anticipate any material losses as a result of these transactions and activities. They include, among other things, commitments to extend credit and standby letters of credit. The maximum exposure to credit loss, which represents the possibility of sustaining a loss due to the failure of the other parties to a financial instrument to perform according to the terms of the contract, is represented by the contractual amount of these instruments. QNB uses the same lending standards and policies in making credit commitments as it does for on-balance sheet instruments. The activity is controlled through credit approvals, control limits, and monitoring procedures. QNB applies the resulting loss factors under the allowance for credit losses on loans to its unused commitments, assuming: additional funding for commercial lines up to the average line usage for non-pass rated lines with no current usage; and, additional funding up to the average line usage for retail lines with no current usage. This resulted in an allowance for credit losses on unused commitments of $ 99,000 at September 30, 2024 and $ 106,000 at December 31, 2023, which is included in other liabilities on the Consolidated Balance Sheets. A summary of the Company's financial instrument commitments is as follows: September 30, December 31, 2024 2023 Commitments to extend credit and unused lines of credit $ 387,142 $ 378,954 Standby letters of credit 18,457 18,820 Total financial instrument commitments $ 405,599 $ 397,774 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require the payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. QNB evaluates each customer’s creditworthiness on a case-by-case basis. Standby letters of credit are conditional commitments issued by the Company to guarantee the financial or performance obligation of a customer to a third party. QNB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for standby letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making conditional obligations as it does for on-balance sheet instruments. Standby letters of credit of $ 12,741,000 will expire within one year . The credit risk involved in issuing letters of credit is essentially the same as that involved in extending other loan commitments. The Company requires collateral and personal guarantees supporting these letters of credit as deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of personal guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The amount of the liability as of September 30, 2024 and December 31, 2023 for guarantees under standby letters of credit issued is not material. The amount of collateral obtained for letters of credit and commitments to extend credit is based on management’s credit evaluation of the customer. Collateral varies, but may include real estate, accounts receivable, marketable securities, pledged deposits, inventory or equipment. Other commitments : QNB has committed to various operating leases for several of their branch and office facilities. Some of these leases include specific provisions relating to rent increases. Some of the leases contain renewal options to extend the initial terms of the lease for periods ranging from five to ten years and certain leases allow for multiple exten sions. There were two lease renewals durin g the nine months ended September 30, 2024.

Note 11 - Regulatory Restrictio

Note 11 - Regulatory Restrictions	9 Months Ended
	Sep. 30, 2024
Regulated Operations [Abstract]
Regulatory Restrictions	11. REGULATORY RESTRICTIONS Dividends payable by QNB and the Bank are subject to various limitations imposed by statutes, regulations and policies adopted by bank regulatory agencies. Under Federal and Pennsylvania banking law, the Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval. Under Federal Reserve regulations, the Bank is limited as to the amount it may lend affiliates, including QNB, unless such loans are collateralized by specific obligations. Both QNB and the Bank are subject to regulatory capital requirements administered by Federal banking agencies. Failure to meet minimum capital requirements can initiate actions by regulators that could have an effect on the financial statements. Under the framework for prompt corrective action, the Bank must meet capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items. The capital amounts and classification are also subject to qualitative judgments by the regulators. Management believes, as of September 30, 2024, that QNB and the Bank met capital adequacy requirements to which they were subject. As of the most recent notification, the primary regulator of the Bank considered it to be “well capitalized” under the regulatory framework. There are no conditions or events since that notification that management believes have changed the classification. To be categorized as well capitalized, bank holding companies and insured depository institutions must maintain minimum ratios as set forth in the following table below. The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized September 30, 2024 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): The Company $ 213,025 15.99 % $ 106,610 8.00 % $ 133,262 10.00 % Bank 190,951 14.38 106,265 8.00 132,831 10.00 Tier 1 capital (to risk-weighted assets): The Company $ 163,939 12.30 79,957 6.00 79,957 6.00 Bank 181,865 13.69 79,699 6.00 106,265 8.00 Common equity tier 1 capital (to risk-weighted The Company 163,939 12.30 59,968 4.50 N/A N/A Bank 181,865 13.69 59,774 4.50 86,340 6.50 Tier 1 capital (to average assets): The Company 163,939 8.83 74,241 4.00 N/A N/A Bank 181,865 9.89 73,542 4.00 91,927 5.00 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 assets): The Company $ 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 1 capital (to risk-weighted assets): The Company 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-weighted The Company 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 1 capital (to average assets): The Company 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

Note 12 - Derivatives and Hedgi

Note 12 - Derivatives and Hedging Activities	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities	12. 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 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 tables present the notional amounts of derivatives designated as fair value hedging instruments at September 30, 2024, and 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. Interest Rate Swaps-Fair Value Hedges At September 30, 2024 At December 31, 2023 Balance Sheet Classification Notional Amount Amortized Cost of Hedged Portfolio Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Asset 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 $ 96,878 $ ( 1,368 ) $ 75,000 $ 97,373 $ ( 445 ) U.S. Government agencies and GSE mortgage backed securities 225,000 317,863 ( 3,613 ) 225,000 343,453 ( 1,304 ) Total $ 300,000 $ 414,741 $ ( 4,981 ) $ 300,000 $ 440,826 $ ( 1,749 ) The following table presents amounts included in the Consolidated Statements on Income for derivatives designated as fair value hedging instruments for the three and nine months ended September 30, 2024 and 2023. For the Three Months Ended September 30, For the Nine Months Ended September 30, Income Sheet Classification 2024 2023 2024 2023 Interest and dividends on available-for-sale and equity securities: State and municipal securities Recognized on fair value hedge $ 1,007 $ 976 $ 3,017 $ 1,166 Recognized on hedge portfolio ( 661 ) ( 660 ) ( 1,989 ) ( 794 ) Recognized on remeasurement of fair value hedge 57 ( 21 ) 47 ( 35 ) U.S. Government agencies and GSE mortgage backed securities Recognized on fair value hedge 3,075 2,916 9,070 3,485 Recognized on hedge portfolio ( 2,106 ) ( 2,015 ) ( 6,182 ) ( 2,422 ) Recognized on remeasurement of fair value hedge 93 ( 6 ) 81 ( 30 ) Total $ 1,465 $ 1,190 $ 4,044 $ 1,370 The following table presents amounts included in accumulated other comprehensive gain (loss) income for derivatives designated as fair value hedging instruments at September 30, 2024 and December 31, 2023. Interest Rate Swaps-Fair Value Hedges Balance Sheet Classification At September 30, 2024 At December 31, 2023 Net unrealized holding losses on fair value hedge, net of tax $ ( 3,913 ) $ ( 1,382 ) Total $ ( 3,913 ) $ ( 1,382 )

Note 13 - Subordinated Debt

Note 13 - Subordinated Debt	9 Months Ended
	Sep. 30, 2024
Subordinated Borrowings [Abstract]
Subordinated Debt	13. SUBORDINATED DEBT On August 30, 2024, the Company entered into Subordinated Note Purchase Agreements with certain qualified institutional buyers and accredited investors (collectively, the "Subordinated Note Purchasers") pursuant to which the Company issued and sold $ 40.0 million in aggregate principal amount of its 8.875 % Fixed-to-Floating Rate Subordinated Notes due 2034 (the "Subordinated Notes"). The Subordinated Notes were offered and sold by the Company to the Subordinated Note Purchasers in a private offering in reliance on the Section 4(a)(2) exemption from the registration requirements of the Securities Act of 1933, as amended (the "Securities Act"), and the provisions of Regulation D thereunder. The Company intends to use the proceeds from the offering for general corporate purposes and potential future strategic opportunities. The Subordinated Notes mature on September 1, 2034 and bear interest at a fixed annual rate of 8.875 %, payable semi-annually in arrears, to but excluding September 1, 2029. From and including September 1, 2029 to but excluding the maturity date or early redemption date, the interest rate will reset quarterly to an interest rate per annum initially equal to the then-current three-month Secured Overnight Financing Rate published by the Federal Reserve Bank of New York plus 545 basis points, payable quarterly in arrears. The Company is entitled to redeem the Subordinated Notes, in whole or in part, at any time on or after September 1, 2029, and to redeem the Subordinated Notes at any time in whole upon certain other events. Any redemption of the Subordinated Notes will be subject to prior regulatory approval to the extent required. The Subordinated Notes are not subject to any sinking fund and are not convertible into or exchangeable for any other securities or assets of the Company or any of its subsidiaries. The Subordinated Notes are not subject to redemption at the option of the holders. The Subordinated Notes are unsecured, subordinated obligations of the Company only and are not obligations of, and are not guaranteed by, any subsidiary of the Company. The Subordinated Notes rank junior in right to payment to the Company's current and future senior indebtedness. The Subordinated Notes are intended to qualify as Tier 2 capital for regulatory capital purposes. The carrying cost of the Subordinated Notes on the balance sheet represents the outstanding balance of the notes net of unamortized origination costs of $ 970,000 which are amortized to interest expense through September 1, 2029.

Note 3 - Stock-based Compensa_2

Note 3 - Stock-based Compensation and Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Assumptions Used in Option Pricing Model	The following assumptions were used in the option pricing model in determining the fair value of options granted during the period: For the Nine Months Ended September 30, 2024 2023 Risk free interest rate 3.98 % 3.64 % Dividend yield 5.97 % 4.80 % Volatility 20.96 % 20.36 % Expected life (years) 8.19 8.35
Stock Option Activity	Stock option activity during the nine months ended September 30, 2024 and 2023 is as follows: Number Weighted Weighted Aggregate Outstanding at December 31, 2023 121,550 $ 34.29 $ — Granted 40,000 23.40 244 Exercised — — — Forfeited ( 24,275 ) 37.69 — Outstanding at September 30, 2024 137,275 $ 30.51 5.49 $ 244 Exercisable at September 30, 2024 45,315 $ 33.74 2.01 $ — Number Weighted Weighted Aggregate Outstanding at December 31, 2022 109,150 $ 37.65 $ — Granted 35,000 29.51 — Exercised — — — Forfeited ( 22,600 ) 43.15 — Outstanding at September 30, 2023 121,550 $ 34.29 4.09 $ — Exercisable at September 30, 2023 41,375 $ 37.37 0.85 $ —

Note 4 - Earnings Per Share &_2

Note 4 - Earnings Per Share & Share Repurchase Plan (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following sets forth the computation of basic and diluted earnings per share: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Numerator for basic and diluted earnings per share - net income $ 3,338 $ 2,344 $ 8,397 $ 8,349 Denominator for basic earnings per share - weighted 3,679,799 3,613,230 3,666,937 3,600,137 Effect of dilutive securities - employee stock options 2,974 — — — Denominator for diluted earnings per share - adjusted 3,682,773 3,613,230 3,666,937 3,600,137 Earnings per share - basic $ 0.91 $ 0.65 $ 2.29 $ 2.32 Earnings per share - diluted 0.91 0.65 2.29 2.32

Note 5 - Comprehensive Income_2

Note 5 - Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2024
Other Comprehensive Loss, Tax [Abstract]
Components of Accumulated Other Comprehensive Loss	The following shows the components of accumulated other comprehensive loss at September 30, 2024 and December 31, 2023: September 30, December 31, 2024 2023 Unrealized net holding losses on available-for-sale $ ( 69,625 ) $ ( 84,247 ) Unrealized net holding losses on fair value hedge ( 4,981 ) ( 1,749 ) Accumulated other loss ( 74,606 ) ( 85,996 ) Tax effect 15,999 18,059 Accumulated other comprehensive loss, net of tax $ ( 58,607 ) $ ( 67,937 )
Amounts Reclassified Out of Accumulated Other Comprehensive Loss	The following table presents amounts reclassified out of accumulated other comprehensive loss for the three and nine months ended September 30, 2024 and 2023: For the Three Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2024 2023 Affected line item in statement of income Unrealized net holding gains (losses) on available-for-sale securities $ — $ — Net gain (loss) on sales of investments available-for-sale Fair value remeasurements on fair value hedges 150 ( 26 ) Interest and dividends on available-for-sale & equity securities 150 ( 26 ) Tax effect ( 31 ) 5 Provision for income taxes Total reclassification out of accumulated other comprehensive gain (loss), net of tax $ 119 $ ( 21 ) Net of tax For the Nine Months Ended September 30, Amount reclassified from Details about accumulated other comprehensive loss 2024 2023 Affected line item in statement of income Unrealized net holding losses on available-for-sale securities $ ( 1,096 ) $ ( 257 ) Net gain (loss) on sales of investments available-for-sale Fair value remeasurements on fair value hedges 128 ( 64 ) Interest and dividends on available-for-sale & equity securities ( 968 ) ( 321 ) Tax effect 203 67 Provision for income taxes Total reclassification out of accumulated other comprehensive loss, net of tax $ ( 765 ) $ ( 254 ) Net of tax

Note 6 - Investment Securities

Note 6 - Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Debt Securities Available-for-sale	The amortized cost and estimated fair values of investment securities available-for-sale at September 30, 2024 and December 31, 2023 were as follows: Fair Gross unrealized holding Gross unrealized holding Gross unrealized fair value hedge Amortized September 30, 2024 value gains losses gains (1) cost U.S. Treasury $ 19,005 $ 20 $ — $ — $ 18,985 U.S. Government agency 68,241 — ( 7,716 ) — 75,957 State and municipal 87,414 — ( 16,845 ) ( 1,368 ) 105,627 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 205,742 — ( 31,182 ) ( 3,613 ) 240,537 Collateralized mortgage obligations (CMOs) 123,173 — ( 13,668 ) — 136,841 Corporate debt and money market funds 6,461 22 ( 256 ) — 6,695 Total investment debt securities available-for-sale $ 510,036 $ 42 $ ( 69,667 ) $ ( 4,981 ) $ 584,642 Gross Gross Gross unrealized unrealized unrealized Fair holding holding fair value hedge Amortized December 31, 2023 value gains losses losses (1) cost U.S. Treasury $ 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 enterprises (GSEs): 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 debt securities available-for-sale $ 490,182 $ 5 $ ( 84,252 ) $ ( 1,749 ) $ 576,178 (1) See Note 12
Investment Securities by Contractual Maturity	The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at September 30, 2024 is shown in the following table. September 30, 2024 Fair value Amortized cost Due in one year or less $ 21,210 $ 21,180 Due after one year through five years 57,700 63,288 Due after five years through ten years 33,018 38,835 Due after ten years 69,193 83,961 181,121 207,264 Residential mortgage-backed securities 205,742 240,537 Collateralized mortgage obligations 123,173 136,841 Total $ 510,036 $ 584,642
Realized Gain (Loss) on Investments	The following table presents information related to the Company’s gains and losses on the sales and calls of securities available-for-sale, and losses recognized for the impairment of these investments. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Gross realized gains $ — $ — $ — $ — Gross realized losses — ( 1,096 ) ( 257 ) Impairment — — — — Total net gains (losses) on AFS securities $ — $ — $ ( 1,096 ) $ ( 257 )
Debt Securities in a Continuous Unrealized Loss Position	The following table indicates the length of time individual debt securities have been in a continuous unrealized loss position as of September 30, 2024 and December 31, 2023: Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized September 30, 2024 securities value losses value losses value losses U.S. Treasury — $ — $ — $ — $ — $ — $ — U.S. Government agency 35 — — 68,241 ( 7,716 ) 68,241 ( 7,716 ) State and municipal 187 — — 88,428 ( 16,845 ) 88,428 ( 16,845 ) U.S. Government agencies and sponsored enterprises (GSEs): — — Mortgage-backed 152 — — 209,232 ( 31,182 ) 209,232 ( 31,182 ) Collateralized mortgage obligations (CMOs) 134 24,116 ( 176 ) 83,609 ( 13,492 ) 107,725 ( 13,668 ) Corporate debt and money market funds 3 — — 6,301 ( 256 ) 6,301 ( 256 ) Total 511 $ 24,116 $ ( 176 ) $ 455,811 $ ( 69,491 ) $ 479,927 $ ( 69,667 ) Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized December 31, 2023 securities value losses value losses value losses U.S. Treasury 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 and sponsored enterprises (GSEs): Mortgage-backed 165 1 — 225,500 ( 37,831 ) 225,501 ( 37,831 ) Collateralized mortgage obligations (CMOs) 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 )
Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities	The following is a summary of unrealized and realized gains and losses recognized in net income on equity securities during the three and nine months ended September 30, 2024 and 2023: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Net gains (losses) recognized during the period on equity securities $ 367 $ ( 7 ) $ 1,730 $ ( 212 ) Less: Net gains recognized during the period on equity securities sold during the period 224 131 601 442 Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ 143 $ ( 138 ) $ 1,129 $ ( 654 )

Note 8 - Loans & Allowance fo_2

Note 8 - Loans & Allowance for Credit Losses on Loans (Tables) - Retail and Commercial Loans [Member]	9 Months Ended
	Sep. 30, 2024
Major Classes of Loans	Major classes of loans are as follows: September 30, December 31, 2024 2023 Commercial: Commercial and industrial $ 148,530 $ 137,086 Construction and land development 115,819 116,173 Real estate secured by multi-family properties 127,898 109,193 Real estate secured by owner-occupied properties 164,329 160,695 Real estate secured by other commercial properties 302,099 265,101 Revolving real estate secured by 1-4 family properties-business 5,662 5,442 Real estate secured by 1st lien on 1-4 family properties-business 103,912 103,572 Real estate secured by junior lien on 1-4 family properties-business 2,748 3,445 State and political subdivisions 17,921 18,708 Retail: 1-4 family residential mortgages 111,383 108,906 Construction-individual — — Revolving home equity secured by 1-4 family properties-personal 47,671 34,231 Real estate secured by 1st lien on 1-4 family properties-personal 6,981 11,981 Real estate secured by junior lien on 1-4 family properties-personal 13,239 15,625 Student loans 1,565 1,662 Overdrafts 325 194 Other consumer 1,737 1,757 Total loans 1,171,819 1,093,771 Net unearned (fees) costs ( 458 ) ( 238 ) Allowance for credit losses on loans ( 8,987 ) ( 8,852 ) Loans receivable, net $ 1,162,374 $ 1,084,681
Internal Risk Ratings and Payment Activity	Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Commercial Loans Commercial and industrial: Risk rating Pass $ 18,866 $ 17,273 $ 11,648 $ 5,566 $ 3,177 $ 9,074 $ 77,276 $ 142,880 Special mention — 554 — — — — — 554 Substandard — — — 132 104 715 4,145 5,096 Doubtful — — — — — — — — Total commercial and industrial $ 18,866 $ 17,827 $ 11,648 $ 5,698 $ 3,281 $ 9,789 $ 81,421 $ 148,530 Construction and land development: Risk rating Pass $ 34,676 $ 35,756 $ 14,048 $ 13,866 $ 3,270 $ 8,206 $ — $ 109,822 Special mention — 5,961 — — — — — 5,961 Substandard — — — — — 36 — 36 Doubtful — — — — — — — — Total construction and land development $ 34,676 $ 41,717 $ 14,048 $ 13,866 $ 3,270 $ 8,242 $ — $ 115,819 Real estate secured by multi-family properties: Risk rating Pass $ 15,374 $ 17,306 $ 27,911 $ 22,647 $ 9,444 $ 31,942 $ — $ 124,624 Special mention — — — — — — — — Substandard — 476 — — — 2,798 — 3,274 Doubtful — — — — — — — — Total real estate secured by multi-family properties $ 15,374 $ 17,782 $ 27,911 $ 22,647 $ 9,444 $ 34,740 $ — $ 127,898 Real estate secured by owner-occupied properties: Risk rating Pass $ 10,051 $ 13,901 $ 27,785 $ 25,145 $ 15,501 $ 58,324 $ — $ 150,707 Special mention 62 — — — — 51 — 113 Substandard — 3,874 921 495 2,156 6,063 — 13,509 Doubtful — — — — — — — — Total real estate secured by owner-occupied properties $ 10,113 $ 17,775 $ 28,706 $ 25,640 $ 17,657 $ 64,438 $ — $ 164,329 Real estate secured by other commercial properties: Risk rating Pass $ 24,479 $ 30,236 $ 69,229 $ 41,135 $ 14,873 $ 118,418 $ — $ 298,370 Special mention — — — — — — — — Substandard — 667 — — 2,324 738 — 3,729 Doubtful — — — — — — — — Total real estate secured by other commercial properties $ 24,479 $ 30,903 $ 69,229 $ 41,135 $ 17,197 $ 119,156 $ — $ 302,099 Revolving real estate secured by 1-4 family properties-business: Risk rating Pass $ — $ — $ — $ — $ — $ — $ 5,662 $ 5,662 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total revolving real estate secured by 1-4 family properties-business $ — $ — $ — $ — $ — $ — $ 5,662 $ 5,662 Real estate secured by 1st lien on 1-4 family properties-business: Risk rating Pass $ 8,292 $ 14,313 $ 26,467 $ 18,992 $ 8,471 $ 26,024 $ — $ 102,559 Special mention — — — 133 — — — 133 Substandard — — 342 210 146 522 — 1,220 Doubtful — — — — — — — — Total real estate secured by 1st lien on 1-4 family properties-business $ 8,292 $ 14,313 $ 26,809 $ 19,335 $ 8,617 $ 26,546 $ — $ 103,912 Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Real estate secured by junior lien on 1-4 family properties-business: Risk rating Pass $ 15 $ 540 $ 563 $ 182 $ 545 $ 884 $ — $ 2,729 Special mention — — — — — — — — Substandard — — 19 — — — — 19 Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 15 $ 540 $ 582 $ 182 $ 545 $ 884 $ — $ 2,748 State and political subdivisions: Risk rating Pass $ 410 $ 949 $ — $ 3,930 $ 10 $ 12,622 $ — $ 17,921 Special mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total real estate secured by junior lien on 1-4 family properties-business $ 410 $ 949 $ — $ 3,930 $ 10 $ 12,622 $ — $ 17,921 Total Commercial Loans: Risk rating Pass $ 112,163 $ 130,274 $ 177,651 $ 131,463 $ 55,291 $ 265,494 $ 82,938 $ 955,274 Special mention 62 6,515 — 133 — 51 — 6,761 Substandard — 5,017 1,282 837 4,730 10,872 4,145 26,883 Doubtful — — — — — — — — Total Commercial loans $ 112,225 $ 141,806 $ 178,933 $ 132,433 $ 60,021 $ 276,417 $ 87,083 $ 988,918 Current Period Gross Charge-Offs: Commercial and industrial $ — $ — $ — $ — $ — $ — $ 23 $ 23 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 — — — — — — — — 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 Term Loans by Origination Year December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Total 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 — — — — — — — — 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 Current Period Gross Charge-Offs: Commercial and industrial $ — $ 229 $ — $ — $ — $ — $ 84 $ 313 F Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Retail Loans 1-4 family residential mortgages: Payment performance Performing $ 7,365 $ 12,495 $ 14,210 $ 28,987 $ 19,231 $ 28,474 $ — $ 110,762 Nonperforming — — — — — 621 — 621 Total 1-4 family residential mortgages $ 7,365 $ 12,495 $ 14,210 $ 28,987 $ 19,231 $ 29,095 $ — $ 111,383 Construction-individual: Payment performance Performing $ — $ — $ — $ — $ — $ — $ — $ — Nonperforming — — — — — — — — Total construction-individual $ — $ — $ — $ — $ — $ — $ — $ — Revolving home equity secured by 1-4 family properties-personal: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 47,351 $ 47,351 Nonperforming — — — — — — 320 320 Total revolving home equity secured by 1-4 family properties-personal $ — $ — $ — $ — $ — $ — $ 47,671 $ 47,671 Real estate secured by 1st lien on 1-4 family properties-personal: Payment performance Performing $ 656 $ 738 $ 992 $ 1,070 $ 868 $ 2,536 $ — $ 6,860 Nonperforming — — 92 — — 29 — 121 Term Loans by Origination Year September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Total Total real estate secured by 1st lien on 1-4 family properties-personal $ 656 $ 738 $ 1,084 $ 1,070 $ 868 $ 2,565 $ — $ 6,981 Real estate secured by junior lien on 1-4 family properties-personal: Payment performance Performing $ 3,834 $ 3,453 $ 939 $ 1,009 $ 1,002 $ 2,985 $ — $ 13,222 Nonperforming — — 17 — — — — 17 Total real estate secured by junior lien on 1-4 family properties-personal $ 3,834 $ 3,453 $ 956 $ 1,009 $ 1,002 $ 2,985 $ — $ 13,239 Student loans: Payment performance Performing $ — $ — $ — $ — $ — $ 1,525 $ — $ 1,525 Nonperforming — — — — — 40 — 40 Total student loans $ — $ — $ — $ — $ — $ 1,565 $ — $ 1,565 Overdrafts: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 325 $ 325 Nonperforming — — — — — — — — Total overdrafts $ — $ — $ — $ — $ — $ — $ 325 $ 325 Other consumer: Payment performance Performing $ 601 $ 545 $ 160 $ 127 $ 33 $ 41 $ 199 $ 1,706 Nonperforming — — — — — 31 — 31 Total other consumer $ 601 $ 545 $ 160 $ 127 $ 33 $ 72 $ 199 $ 1,737 Total Retail Loans: Payment performance Performing $ 12,456 $ 17,231 $ 16,301 $ 31,193 $ 21,134 $ 35,561 $ 47,875 $ 181,751 Nonperforming — — 109 — — 721 320 1,150 Total Retail Loans $ 12,456 $ 17,231 $ 16,410 $ 31,193 $ 21,134 $ 36,282 $ 48,195 $ 182,901 Current Period Gross Charge-Offs: Student loans $ — $ — $ — $ — $ — $ 23 $ — $ 23 Overdrafts — — — — — — 75 75 Other consumer — 4 8 4 — — 6 22 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 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: 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 Current Period Gross Charge-Offs: Student loans $ — $ — $ — $ — $ — $ 57 $ — $ 57 Overdrafts — — — — — — 91 91 Other consumer — 1 3 — — — 10 14 Revolving home equity lines of credit secured by 1-4 family properties termed out during 2024 and 2023 were $ 2,477,000 and $ 4,534,000 ; all of wh ich are performing.
Past Due Loans	The following table presents the classes of the loan portfolio summarized by the past due status as of September 30, 2024 and December 31, 2023: September 30, 2024 30-59 days 60-89 days 90 days or Total past Current Total loans Commercial: Commercial and industrial $ 2 $ — $ — $ 2 $ 148,528 $ 148,530 Construction and land development — — — — 115,819 115,819 Real estate secured by multi-family properties 476 — — 476 127,422 127,898 Real estate secured by owner-occupied properties 171 — — 171 164,158 164,329 Real estate secured by other commercial properties — — — — 302,099 302,099 Revolving real estate secured by 1-4 family properties-business — — — — 5,662 5,662 Real estate secured by 1st lien on 1-4 family properties-business 135 — — 135 103,777 103,912 Real estate secured by junior lien on 1-4 family properties-business 1 — — 1 2,747 2,748 State and political subdivisions — — — — 17,921 17,921 Retail: 1-4 family residential mortgages — 312 418 730 110,653 111,383 Construction-individual — — — — — — Revolving home equity secured by 1-4 family properties-personal 49 120 — 169 47,502 47,671 Real estate secured by 1st lien on 1-4 family properties-personal 128 — 92 220 6,761 6,981 Real estate secured by junior lien on 1-4 family properties-personal — 96 17 113 13,126 13,239 Student loans — — 29 29 1,536 1,565 Overdrafts 16 4 — 20 305 325 Other consumer — 5 — 5 1,732 1,737 Total $ 978 $ 537 $ 556 $ 2,071 $ 1,169,748 $ 1,171,819 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
Non-accrual Loans	The following tables discloses the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of September 30, 2024 and December 31, 2023: September 30, 2024 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 $ — $ — $ 29 $ 29 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties — 308 — 308 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 — 209 — 209 Real estate secured by junior lien on 1-4 family properties-business — — — — State and political subdivisions — — — — Retail: 1-4 family residential mortgages — 621 — 621 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal — 186 134 320 Real estate secured by 1st lien on 1-4 family properties-personal — 121 — 121 Real estate secured by junior lien on 1-4 family properties-personal — 17 — 17 Student loans — 40 — 40 Other consumer — 31 — 31 Total $ — $ 1,533 $ 163 $ 1,696 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
Allowance for Loan Losses	Activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2024 and 2023 are as follows: For the Three Months Ended September 30, 2024 Balance, beginning of period Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 920 $ ( 8 ) $ — $ 12 $ 924 Construction and land development 1,388 ( 90 ) — — 1,298 Real estate secured by multi-family properties 1,818 203 — — 2,021 Real estate secured by owner-occupied properties 970 ( 62 ) — — 908 Real estate secured by other commercial properties 1,246 41 — — 1,287 Revolving real estate secured by 1-4 family properties-business 23 4 — — 27 Real estate secured by 1st lien on 1-4 family properties-business 1,298 ( 16 ) — 2 1,284 Real estate secured by junior lien on 1-4 family properties-business 11 — — — 11 State and political subdivisions 44 3 — — 47 Retail: 1-4 family residential mortgages 380 11 — 3 394 Construction-individual — — — — — Revolving home equity secured by 1-4 family properties-personal 166 9 — — 175 Real estate secured by 1st lien on 1-4 family properties-personal 134 ( 5 ) — — 129 Real estate secured by junior lien on 1-4 family properties-personal 79 3 — — 82 Student loans 336 15 ( 17 ) 2 336 Overdrafts 13 29 ( 22 ) 8 28 Other consumer 32 17 ( 14 ) 1 36 Total $ 8,858 $ 154 $ ( 53 ) $ 28 $ 8,987 For the Three Months Ended September 30, 2023 Balance, beginning of period Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 795 $ 256 $ ( 273 ) $ 11 $ 789 Construction and land development 854 234 — — 1,088 Real estate secured by multi-family properties 1,624 85 — — 1,709 Real estate secured by owner-occupied properties 985 20 — — 1,005 Real estate secured by other commercial properties 1,228 ( 102 ) — — 1,126 Revolving real estate secured by 1-4 family properties-business 37 ( 1 ) — — 36 Real estate secured by 1st lien on 1-4 family properties-business 1,277 ( 2 ) — 3 1,278 Real estate secured by junior lien on 1-4 family properties-business 234 ( 24 ) — — 210 State and political subdivisions 51 5 — — 56 Retail: 1-4 family residential mortgages 433 ( 17 ) — — 416 Construction-individual — — — — — Revolving home equity secured by 1-4 family properties-personal 234 ( 103 ) — — 131 Real estate secured by 1st lien on 1-4 family properties-personal 67 3 — — 70 Real estate secured by junior lien on 1-4 family properties-personal 86 109 — 2 197 Student loans 418 ( 36 ) — 2 384 Overdrafts 13 15 ( 21 ) 7 14 Other consumer 29 10 ( 6 ) — 33 Total $ 8,365 $ 452 $ ( 300 ) $ 25 $ 8,542 For the Nine Months Ended September 30, 2024 Balance, beginning of period Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 823 $ 87 $ ( 23 ) $ 37 $ 924 Construction and land development 1,252 46 — — 1,298 Real estate secured by multi-family properties 1,735 286 — — 2,021 Real estate secured by owner-occupied properties 1,001 ( 93 ) — — 908 Real estate secured by other commercial properties 1,167 120 — — 1,287 Revolving real estate secured by 1-4 family properties-business 27 — — — 27 Real estate secured by 1st lien on 1-4 family properties-business 1,507 ( 230 ) — 7 1,284 Real estate secured by junior lien on 1-4 family properties-business 14 ( 3 ) — — 11 State and political subdivisions 55 ( 8 ) — — 47 Retail: 1-4 family residential mortgages 427 ( 36 ) — 3 394 Construction-individual — — — — — Revolving home equity secured by 1-4 family properties-personal 138 37 — — 175 Real estate secured by 1st lien on 1-4 family properties-personal 182 ( 53 ) — — 129 Real estate secured by junior lien on 1-4 family properties-personal 105 ( 23 ) — — 82 Student loans 369 ( 20 ) ( 23 ) 10 336 Overdrafts 16 65 ( 75 ) 22 28 Other consumer 34 18 ( 22 ) 6 36 Total $ 8,852 $ 193 $ ( 143 ) $ 85 $ 8,987 For the Nine Months Ended September 30, 2023 Beginning balance prior to adoption of ASC 326 Impact of adopting ASC 326 Credit loss expense (reversal) Charge-offs Recoveries Balance, end Commercial: Commercial and industrial $ 1,316 $ ( 70 ) $ ( 759 ) $ ( 313 ) $ 615 $ 789 Construction and land development 755 ( 10 ) 343 — — 1,088 Real estate secured by multi-family properties 995 684 30 — — 1,709 Real estate secured by owner-occupied properties 1,549 ( 374 ) ( 170 ) — — 1,005 Real estate secured by other commercial properties 2,458 ( 1,128 ) ( 204 ) — — 1,126 Revolving real estate secured by 1-4 family properties-business 25 7 4 — — 36 Real estate secured by 1st lien on 1-4 family properties-business 1,210 490 ( 430 ) — 8 1,278 Real estate secured by junior lien on 1-4 family properties-business 30 ( 14 ) 194 — — 210 State and political subdivisions 94 ( 20 ) ( 18 ) — — 56 Retail: 1-4 family residential mortgages 682 ( 196 ) ( 70 ) — — 416 Construction-individual 1 — ( 1 ) — — — Revolving home equity secured by 1-4 family properties-personal 299 ( 7 ) ( 161 ) — — 131 Real estate secured by 1st lien on 1-4 family properties-personal 57 15 ( 2 ) — — 70 Real estate secured by junior lien on 1-4 family properties-personal 55 29 107 — 6 197 Student loans 454 12 ( 45 ) ( 43 ) 6 384 Overdrafts 8 3 54 ( 73 ) 22 14 Other consumer 41 ( 8 ) 9 ( 9 ) — 33 Unallocated 502 ( 502 ) — N/A N/A — Total $ 10,531 $ ( 1,089 ) $ ( 1,119 ) $ ( 438 ) $ 657 $ 8,542
Collateral-dependent Loans By Loan Category	The following tables present the collateral-dependent loans by loan category at September 30, 2024 and December 31, 2023: September 30, 2024 Real Estate Secured Other (1) Deficiency in Collateral Total Collateral Dependent Nonaccrual Loans Commercial: Commercial and industrial $ — $ — $ 29 $ 29 Construction and land development — — — — Real estate secured by multi-family properties — — — — Real estate secured by owner-occupied properties 308 — — 308 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 209 209 Real estate secured by junior lien on 1-4 family properties-business — — — — State and political subdivisions — — — — Retail: 1-4 family residential mortgages 621 — — 621 Construction-individual — — — — Revolving home equity secured by 1-4 family properties-personal 229 — 91 320 Real estate secured by 1st lien on 1-4 family properties-personal 121 — — 121 Real estate secured by junior lien on 1-4 family properties-personal 17 — — 17 Other consumer — 31 — 31 Total $ 1,505 $ 31 $ 120 $ 1,656 (1) Secured by business assets, personal property and equipment or guarantees 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

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurements and Disclosures (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis	The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis and the fair value measurements by level within the fair value hierarchy as of September 30, 2024: September 30, 2024 Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Balance at end Recurring fair value measurements Available-for-sale securities: U.S. Treasury securities $ — $ 19,005 $ — $ 19,005 U.S. Government agency securities — 68,241 — 68,241 State and municipal securities (1) — 87,414 — 87,414 U.S. Government agencies and sponsored Mortgage-backed securities (1) — 205,742 — 205,742 Collateralized mortgage obligations (CMOs) — 123,173 — 123,173 Corporate debt securities and money market funds — 6,410 51 6,461 Total debt securities available-for-sale — 509,985 51 510,036 Equity securities 2,760 — — 2,760 Total recurring fair value measurements $ 2,760 $ 509,985 $ 51 $ 512,796 Nonrecurring fair value measurements Collateral dependent loans $ — $ — $ 43 $ 43 Mortgage servicing rights — — 5 5 Total nonrecurring fair value measurements $ — $ — $ 48 $ 48 December 31, 2023 Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Balance at end Recurring fair value measurements Debt securities available-for-sale U.S. Treasuries $ — $ 6,451 $ — $ 6,451 U.S. Government agency securities — 74,122 — 74,122 State and municipal securities (1) — 89,189 — 89,189 U.S. Government agencies and sponsored Mortgage-backed securities (1) — 224,238 — 224,238 Collateralized mortgage obligations (CMOs) — 89,973 — 89,973 Corporate debt securities — 6,157 52 6,209 Total debt 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 Collateral dependent loans $ — $ — $ 164 $ 164 Mortgage servicing rights — — 7 7 Total nonrecurring fair value measurements $ — $ — $ 171 $ 171 (1) Includes derivatives designated as fair value hedging instruments as discussed in Note 12
Quantitative Information about Assets Measured at Fair Value	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements September 30, 2024 Fair value Valuation Unobservable Value or range Collateral dependent loans $ 43 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % Mortgage servicing rights 5 Discounted cash flow Remaining term 1 to 30 years Prepayment speeds 105 % to 201 % Discount rate 12.0 % to 12.5 % Quantitative information about Level 3 fair value measurements December 31, 2023 Fair value Valuation Unobservable Value or range Collateral dependent loans $ 164 Appraisal of collateral (1) Appraisal adjustments (2) - 20 % to - 100 % Liquidation expenses (3) - 10 % 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 % (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.
Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs	The following table presents additional information about the available-for-sale securities measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the nine months ended September 30, 2024 and 2023: Fair value measurements 2024 2023 Balance, January 1, $ 52 $ 53 Payments received ( 1 ) ( 1 ) Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive (loss) income — — Transfers in and/or out of Level 3 — — Balance, September 30, $ 51 $ 52
Financial and Off-balance Sheet Instruments	The estimated fair values and carrying amounts of the Company’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements September 30, 2024 Carrying Fair value Quoted prices in active Significant other observable inputs Significant unobservable inputs Financial assets Cash and cash equivalents $ 104,232 $ 104,232 $ 104,232 $ — $ — Investment securities: Available-for-sale (1) 510,036 510,036 — 509,985 51 Equities 2,760 2,760 2,760 — — Restricted investment in stocks 4,085 4,085 — 4,085 — Loans held for sale 294 298 — 298 — Net loans 1,162,374 1,178,681 — — 1,178,681 Mortgage servicing rights 392 561 — — 561 Accrued interest receivable 4,472 4,472 — 4,472 — Financial liabilities Deposits with no stated maturities $ 1,245,649 $ 1,245,649 $ 1,245,649 $ — $ — Deposits with stated maturities 380,635 379,723 — 379,723 — Short-term borrowings 22,918 22,918 22,918 — — Long-term debt 30,000 30,060 — 30,060 — Subordinated debt 39,030 39,700 — 39,700 — Accrued interest payable 4,738 4,738 — 4,738 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 36 — 36 — Fair value measurements December 31, 2023 Carrying Fair value Quoted prices in active Significant other observable inputs Significant unobservable inputs 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 — Loans held for sale 549 560 — 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 as discussed in Note 12

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Financial Instrument Commitments	A summary of the Company's financial instrument commitments is as follows: September 30, December 31, 2024 2023 Commitments to extend credit and unused lines of credit $ 387,142 $ 378,954 Standby letters of credit 18,457 18,820 Total financial instrument commitments $ 405,599 $ 397,774

Note 11 - Regulatory Restrict_2

Note 11 - Regulatory Restrictions (Tables)	9 Months Ended
	Sep. 30, 2024
Regulated Operations [Abstract]
Capital Ratios and Regulatory Minimum Requirements	The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized September 30, 2024 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): The Company $ 213,025 15.99 % $ 106,610 8.00 % $ 133,262 10.00 % Bank 190,951 14.38 106,265 8.00 132,831 10.00 Tier 1 capital (to risk-weighted assets): The Company $ 163,939 12.30 79,957 6.00 79,957 6.00 Bank 181,865 13.69 79,699 6.00 106,265 8.00 Common equity tier 1 capital (to risk-weighted The Company 163,939 12.30 59,968 4.50 N/A N/A Bank 181,865 13.69 59,774 4.50 86,340 6.50 Tier 1 capital (to average assets): The Company 163,939 8.83 74,241 4.00 N/A N/A Bank 181,865 9.89 73,542 4.00 91,927 5.00 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 assets): The Company $ 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 1 capital (to risk-weighted assets): The Company 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-weighted The Company 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 1 capital (to average assets): The Company 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

Note 12 - Derivatives and Hed_2

Note 12 - Derivatives and Hedging Activities (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Derivative Instruments	The following tables present the notional amounts of derivatives designated as fair value hedging instruments at September 30, 2024, and 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. Interest Rate Swaps-Fair Value Hedges At September 30, 2024 At December 31, 2023 Balance Sheet Classification Notional Amount Amortized Cost of Hedged Portfolio Cumulative Amount of Fair Value Hedging Adjustment Included in Carrying Amount of Hedged Asset 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 $ 96,878 $ ( 1,368 ) $ 75,000 $ 97,373 $ ( 445 ) U.S. Government agencies and GSE mortgage backed securities 225,000 317,863 ( 3,613 ) 225,000 343,453 ( 1,304 ) Total $ 300,000 $ 414,741 $ ( 4,981 ) $ 300,000 $ 440,826 $ ( 1,749 )
Schedule of Derivative Designated as Fair Value Hedging Instruments of Statements on Income	The following table presents amounts included in the Consolidated Statements on Income for derivatives designated as fair value hedging instruments for the three and nine months ended September 30, 2024 and 2023. For the Three Months Ended September 30, For the Nine Months Ended September 30, Income Sheet Classification 2024 2023 2024 2023 Interest and dividends on available-for-sale and equity securities: State and municipal securities Recognized on fair value hedge $ 1,007 $ 976 $ 3,017 $ 1,166 Recognized on hedge portfolio ( 661 ) ( 660 ) ( 1,989 ) ( 794 ) Recognized on remeasurement of fair value hedge 57 ( 21 ) 47 ( 35 ) U.S. Government agencies and GSE mortgage backed securities Recognized on fair value hedge 3,075 2,916 9,070 3,485 Recognized on hedge portfolio ( 2,106 ) ( 2,015 ) ( 6,182 ) ( 2,422 ) Recognized on remeasurement of fair value hedge 93 ( 6 ) 81 ( 30 ) Total $ 1,465 $ 1,190 $ 4,044 $ 1,370
Schedule of Derivative Designated as Fair Value Hedging Instruments of Accumulated Other Comprehensive (Loss) Income	The following table presents amounts included in accumulated other comprehensive gain (loss) income for derivatives designated as fair value hedging instruments at September 30, 2024 and December 31, 2023. Interest Rate Swaps-Fair Value Hedges Balance Sheet Classification At September 30, 2024 At December 31, 2023 Net unrealized holding losses on fair value hedge, net of tax $ ( 3,913 ) $ ( 1,382 ) Total $ ( 3,913 ) $ ( 1,382 )

Note 3 - Stock-Based Compensa_3

Note 3 - Stock-Based Compensation and Shareholders' Equity (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense	$ 24,000	$ 23,000	$ 63,000	$ 67,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized	$ 217,000		$ 217,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition			27 months
Share-based compensation arrangement by share-based payment award, options, grants in period, gross			40,000	35,000
Share-based compensation arrangement by share-based payment award, options, forfeitures in period			24,275	22,600
Share-based compensation arrangement by share-based payment award, options, outstanding, number	137,275	121,550	137,275	121,550	121,550	109,150
Share-based compensation arrangement by share-based payment award, options, grants in period, weighted average grant date fair value			$ 3.08	$ 4.11
Non-Employee [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized	50,000		50,000
Share-based compensation arrangement by share-based payment award, shares issued			4,800
Stock repurchase program remaining number of shares	45,200		45,200
Annual stock based compensation service fee			$ 8,000
Semi annual stock based compensation payment			$ 4,000
The 2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized	300,000		300,000
Share-based compensation arrangement by share-based payment award, options, grants in period, gross			252,550
Share-based compensation arrangement by share-based payment award, options, forfeitures in period			94,450
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	137,275		137,275
Employee Stock Purchase Plan 2021 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense			$ 13,000	$ 7,000
Share-based compensation arrangement by share-based payment award, number of shares authorized	30,000		30,000
Share-based compensation arrangement by share-based payment award, shares issued			17,674
Discount rate on common stock			10%
Expiration date			May 31, 2026
Director Compensation Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated share-based compensation expense			$ 53,000	$ 60,000
Employee Stock Option [Member] | The 2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, period options can be exercised after grant date			6 months
Share-based compensation arrangement by share-based payment award, expiration period			5 years
Share-based compensation arrangement by share-based payment award, award vesting period			3 years
Employee Stock Option [Member] | The 2015 Plan [Member] | First Anniversary [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage			20%
Employee Stock Option [Member] | The 2015 Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, expiration period			10 years

Note 3 - Assumptions Used in Op

Note 3 - Assumptions Used in Option Pricing Model (Details)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Risk free interest rate	3.98%	3.64%
Dividend yield	5.97%	4.80%
Volatility	20.96%	20.36%
Expected life (years)	8 years 2 months 8 days	8 years 4 months 6 days

Note 3 - Stock Option Activity

Note 3 - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Outstanding-Number of options (in shares)	121,550	109,150
Granted-Number of options (in shares)	40,000	35,000
Forfeited-Number of options (in shares)	(24,275)	(22,600)
Outstanding ending-Number of options (in shares)	137,275	121,550
Exercisable-Number of options (in shares)	45,315	41,375
Outstanding-Weighted average exercise price (in dollars per share)	$ 34.29	$ 37.65
Granted-Weighted average exercise price (in dollars per share)	23.4	29.51
Forfeited-Weighted average exercise price (in dollars per share)	37.69	43.15
Outstanding ending-Weighted average exercise price (in dollars per share)	30.51	34.29
Exercisable-Weighted average exercise price (in dollars per share)	$ 33.74	$ 37.37
Outstanding ending-Weighted average remaining contractual term	5 years 5 months 26 days	4 years 1 month 2 days
Exercisable-Weighted average remaining contractual term	2 years 3 days	10 months 6 days
Outstanding ending-Aggregate intrinsic value	$ 244
Granted-Aggregate intrinsic value	$ 244

Note 4 - Computation of Basic a

Note 4 - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income	$ 3,338	$ 2,344	$ 8,397	$ 8,349
Denominator for basic earnings per share - weighted average shares outstanding	3,679,799	3,613,230	3,666,937	3,600,137
Effect of dilutive securities - employee stock options	2,974
Denominator for diluted earnings per share - adjusted weighted average shares outstanding	3,682,773	3,613,230	3,666,937	3,600,137
Earnings per share - basic	$ 0.91	$ 0.65	$ 2.29	$ 2.32
Earnings per share - diluted	$ 0.91	$ 0.65	$ 2.29	$ 2.32

Note 4 - Earnings Per Share &_3

Note 4 - Earnings Per Share & Share Repurchase Plan (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Apr. 29, 2021	Feb. 09, 2009
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, shares	208,686		208,686		208,686
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	0
Treasury stock, shares	102,000		102,000
Treasury stock shares average price per share acquired			$ 24.93
Treasury stock, value			$ 2,543,000
Share Repurchase Program 1 [Member] | Maximum [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Stock repurchase program, number of shares authorized to be repurchased						200,000	100,000
Employee Stock Option [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	97,275	121,550	137,275	121,550

Note 5 - Components of Accumula

Note 5 - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Loss [Line Items]
Accumulated other loss	$ (74,606)	$ (85,996)
Tax effect	15,999	18,059
Accumulated other comprehensive loss, net of tax	(58,607)	(67,937)
Unrealized Net Holding Losses on Available-for-sale Securities [Member]
Accumulated Other Comprehensive Loss [Line Items]
Accumulated other loss	(69,625)	(84,247)
Unrealized Net Holding Losses on Fair Value Hedge [Member]
Accumulated Other Comprehensive Loss [Line Items]
Accumulated other loss	$ (4,981)	$ (1,749)

Note 5 - Amounts Reclassified O

Note 5 - Amounts Reclassified Out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Reclassification Adjustment Out Of Accumulated Other Comprehensive Loss [Line Items]
Income before income taxes	$ 4,299	$ 2,838	$ 10,565	$ 10,291
Tax effect	(961)	(494)	(2,168)	(1,942)
Net income	3,338	2,344	8,397	8,349
Reclassification out of Accumulated Other Comprehensive Gain (Loss)
Reclassification Adjustment Out Of Accumulated Other Comprehensive Loss [Line Items]
Unrealized net holding gains (losses) on available-for-sale securities	0	0	(1,096)	(257)
Interest and dividends on available-for-sale & equity securities	150	(26)	128	(64)
Income before income taxes	150	(26)	(968)	(321)
Tax effect	(31)	5	203	67
Net income	$ 119	$ (21)	$ (765)	$ (254)

Note 6 - Available-for-Sale (De

Note 6 - Available-for-Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	$ 510,036	$ 490,182
Investment securities available-for-sale, debt securities gross unrealized holding gains	42	5
Investment securities available-for-sale, debt securities gross unrealized holding losses	(69,667)	(84,252)
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains (losses)	(4,981)	(1,749)
Investment securities available-for-sale, debt securities amortized cost	584,642	576,178
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	19,005	6,451
Investment securities available-for-sale, debt securities gross unrealized holding gains	20	3
Investment securities available-for-sale, debt securities amortized cost	18,985	6,448
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	68,241	74,122
Investment securities available-for-sale, debt securities gross unrealized holding losses	(7,716)	(10,828)
Investment securities available-for-sale, debt securities amortized cost	75,957	84,950
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	87,414	89,189
Investment securities available-for-sale, debt securities gross unrealized holding losses	(16,845)	(18,714)
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains (losses)	(1,368)	(445)
Investment securities available-for-sale, debt securities amortized cost	105,627	108,348
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	205,742	224,238
Investment securities available-for-sale, debt securities gross unrealized holding losses	(31,182)	(37,831)
Investment securities available-for-sale, debt securities gross unrealized fair value hedge gains (losses)	(3,613)	(1,304)
Investment securities available-for-sale, debt securities amortized cost	240,537	263,373
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	123,173	89,973
Investment securities available-for-sale, debt securities gross unrealized holding losses	(13,668)	(16,383)
Investment securities available-for-sale, debt securities amortized cost	136,841	106,356
Corporate Debt Securities and Money Market Funds [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment debt securities available-for-sale, Fair value	6,461	6,209
Investment securities available-for-sale, debt securities gross unrealized holding gains	22	2
Investment securities available-for-sale, debt securities gross unrealized holding losses	(256)	(496)
Investment securities available-for-sale, debt securities amortized cost	$ 6,695	$ 6,703

Note 6 - Investment Securitie_2

Note 6 - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale [Line Items]
Due in one year or less, Fair value	$ 21,210
Due after one year through five years, Fair value	57,700
Due after five years through ten years, Fair value	33,018
Due after ten years, Fair value	69,193
Total fair value	181,121
Investment securities available-for-sale, debt securities	510,036	$ 490,182
Due in one year or less, Amortized cost	21,180
Due after one year through five years, Amortized cost	63,288
Due after five years through ten years, Amortized cost	38,835
Due after ten years, Amortized cost	83,961
Total amortized cost	207,264
Investment securities available-for-sale, debt securities amortized cost	584,642	576,178
Residential Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Investment securities available-for-sale, debt securities	205,742
Investment securities available-for-sale, debt securities amortized cost	240,537
Collateralized Mortgage Obligations [Member]
Debt Securities, Available-for-Sale [Line Items]
Investment securities available-for-sale, debt securities	123,173	89,973
Investment securities available-for-sale, debt securities amortized cost	$ 136,841	$ 106,356

Note 6 - Investment Securitie_3

Note 6 - Investment Securities (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) Security shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Security shares	Sep. 30, 2023 USD ($)	Aug. 07, 2024 USD ($) shares	Dec. 31, 2023 USD ($) shares
Investment Securities [Line Items]
Proceeds from sale of investment securities	$ 0	$ 0	$ 13,139,000	$ 9,081,000
Available-for-sale securities pledged as collateral	$ 261,595,000		$ 261,595,000			$ 289,935,000
Debt Securities, Available-for-Sale, Restriction Type [Extensible Enumeration]	us-gaap:AssetPledgedAsCollateralMember		us-gaap:AssetPledgedAsCollateralMember			us-gaap:AssetPledgedAsCollateralMember
Other than temporary impairment, credit losses recognized in earnings	$ 0	0	$ 0	0
Available-for-sale, amortized cost	584,642,000		584,642,000			$ 576,178,000
Available-for-sale	510,036,000		510,036,000			490,182,000
Investment equity securities	$ 2,760,000		2,760,000			$ 5,910,000
Proceeds from sale of investment equity securities			$ 6,050,000	8,180,000
Common stock shares | shares	3,895,128		3,895,128			3,861,940
Common stock , carrying basis					$ 0
Unrealized gain (loss) on equity securities	$ 143,000	(138,000)	$ 1,129,000	(654,000)
Securities for reverse of makewhole agreement	$ 85,000		$ 85,000
Pooled Trust Preferred Security [Member]
Investment Securities [Line Items]
Number of trust preferred securities | Security	1		1
Available-for-sale, amortized cost	$ 57,000		$ 57,000
Available-for-sale	51,000		51,000
Equity Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net recognized gains (losses) on sales of securities	99,000	(2,000)	392,000	(61,000)
Debt Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ 0	$ 0	(236,000)	$ (54,000)
Common Class B-1 [Member]
Investment Securities [Line Items]
Common stock shares | shares					6,502
Common Class B-2 [Member]
Investment Securities [Line Items]
Common stock shares | shares					3,251
Common Class A [Member]
Investment Securities [Line Items]
Unrealized gain (loss) on equity securities			$ 1,419,000
Common Class C [Member]
Investment Securities [Line Items]
Common stock shares | shares					1,290

Note 6 - Realized Gain (Loss) o

Note 6 - Realized Gain (Loss) on Investments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Gross realized gains	$ 0	$ 0	$ 0	$ 0
Gross realized losses	0		(1,096)	(257)
Impairment	0	0	0	0
Total net gains (losses) on AFS securities	$ 0	$ 0	$ (1,096)	$ (257)

Note 6 - Debt Securities in a C

Note 6 - Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Sep. 30, 2024 USD ($) Security	Dec. 31, 2023 USD ($) Security
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	511	526
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 24,116	$ 875
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(176)	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	455,811	484,934
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(69,491)	(84,252)
Debt Securities in an unrealized loss position, fair value	479,927	485,809
Debt Securities in an unrealized loss position, unrealized losses	$ (69,667)	$ (84,252)
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	0	1
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 494
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	0	0
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	0	0
Debt Securities in an unrealized loss position, fair value	0	494
Debt Securities in an unrealized loss position, unrealized losses	$ 0	$ 0
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	35	39
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 0
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	68,241	74,122
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(7,716)	(10,828)
Debt Securities in an unrealized loss position, fair value	68,241	74,122
Debt Securities in an unrealized loss position, unrealized losses	$ (7,716)	$ (10,828)
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	187	191
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 380
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	88,428	89,238
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(16,845)	(18,714)
Debt Securities in an unrealized loss position, fair value	88,428	89,618
Debt Securities in an unrealized loss position, unrealized losses	$ (16,845)	$ (18,714)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	152	165
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 1
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	209,232	225,500
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(31,182)	(37,831)
Debt Securities in an unrealized loss position, fair value	209,232	225,501
Debt Securities in an unrealized loss position, unrealized losses	$ (31,182)	$ (37,831)
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	134	126
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 24,116	$ 0
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(176)	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	83,609	89,973
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(13,492)	(16,383)
Debt Securities in an unrealized loss position, fair value	107,725	89,973
Debt Securities in an unrealized loss position, unrealized losses	$ (13,668)	$ (16,383)
Corporate Debt Securities and Money Market Funds [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | Security	3	4
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 0
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	0	0
Debt Securities in an unrealized loss position 12 months or longer, fair value	6,301	6,101
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(256)	(496)
Debt Securities in an unrealized loss position, fair value	6,301	6,101
Debt Securities in an unrealized loss position, unrealized losses	$ (256)	$ (496)

Note 6 - Summary of Unrealized

Note 6 - Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Equity Securities [Abstract]
Net (loss) gains recognized during the period on equity securities	$ 367	$ (7)	$ 1,730	$ (212)
Less: Net (losses) gains recognized during the period on equity securities sold during the period	224	131	601	442
Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date	$ 143	$ (138)	$ 1,129	$ (654)

Note 7 - Restricted Investmen_2

Note 7 - Restricted Investments in Stock (Details Textual)	9 Months Ended
	Sep. 30, 2024 USD ($) shares	Sep. 26, 2024	Dec. 31, 2023 USD ($)
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 4,085,000		$ 2,730,000
Conversion factor per share		1.5653
Impairment charge of restricted investment	0
Investment in Federal Home Loan Bank Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	2,102,000
Investment in Atlantic Community Bankers Bank Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	12,000
Investment In SHCPFIC Preferred Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 1,000,000
Number of shares owned | shares	100
Investment in National Energy Improvement Fund, LLC [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 971,000
VISA Class B-2 Stock [Member]
Schedule of Investments [Line Items]
Restricted investment in stocks	$ 0
Number of shares owned | shares	3,251

Note 8 - Loans & Allowance fo_3

Note 8 - Loans & Allowance for Credit Losses on Loans (Details Textual)	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) Contract Loan	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Contract
Accounts Notes And Loans Receivable [Line Items]
Financing receivable, modifications, subsequent default, number of contracts | Contract	0		0
Interest income on non-accrual loans	$ 51,000	$ 557,000
Residential Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Mortgage loan on real estate number of loan in foreclosure | Loan	1
Mortgage loans in process of foreclosure, amount	$ 341,000
Residential Portfolio Segment [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Loan to value ratio	80%
Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Accounts Notes And Loans Receivable [Line Items]
Revolving lines of credit	$ 2,477,000		$ 4,534,000

Note 8 - Major Classes of Loans

Note 8 - Major Classes of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023
Accounts Notes And Loans Receivable [Line Items]
Loans	$ 1,171,819		$ 1,093,771
Net unearned (fees) costs	(458)		(238)
Allowance for credit losses on loans	(8,987)	$ (8,858)	(8,852)	$ (8,542)	$ (8,365)
Loans receivable, net	1,162,374		1,084,681
State and Political Subdivisions [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	17,921		18,708
Commercial Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	988,918		919,415
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	148,530		137,086
Allowance for credit losses on loans	(924)	(920)	(823)	(789)	(795)
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	115,819		116,173
Allowance for credit losses on loans	(1,298)	(1,388)	(1,252)	(1,088)	(854)
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	127,898		109,193
Allowance for credit losses on loans	(2,021)	(1,818)	(1,735)	(1,709)	(1,624)
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	164,329		160,695
Allowance for credit losses on loans	(908)	(970)	(1,001)	(1,005)	(985)
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	302,099		265,101
Allowance for credit losses on loans	(1,287)	(1,246)	(1,167)	(1,126)	(1,228)
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	5,662		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	103,912		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	2,748		3,445
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	17,921		18,708
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	47,671		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	6,981		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	13,239		15,625
Retail Portfolio Segment [Member] | Student Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	1,565		1,662
Retail Portfolio Segment [Member] | Overdrafts [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	325		194
Allowance for credit losses on loans	(28)	(13)	(16)	(14)	(13)
Retail Portfolio Segment [Member] | Other Consumer [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	1,737		1,757
Allowance for credit losses on loans	(36)	(32)	(34)	(33)	(29)
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans	111,383		108,906
Allowance for credit losses on loans	$ (394)	$ (380)	$ (427)	$ (416)	$ (433)

Note 8 - Internal Risk Ratings

Note 8 - Internal Risk Ratings and Payment Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable Recorded Investment [Line Items]
Total	$ 1,171,819		$ 1,171,819		$ 1,093,771
Total, Charge-Offs	53	$ 300	143	$ 438
Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Originated prior year-2023, Charge-Offs					229
Revolving, Charge-Offs			23		84
Total, Charge-Offs			23		313
State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Total	17,921		17,921		18,708
Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
Revolving, Charge-Offs			75		91
Total, Charge-Offs			75		91
Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
Originated prior year-2023, Charge-Offs			4		1
Originated two years prior year-2022, Charge-Offs			8		3
Originated three years prior year-2021, Charge-Offs			4
Revolving, Charge-Offs			6		10
Total, Charge-Offs			22		14
Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Prior, Charge-Offs			23		57
Total, Charge-Offs			23		57
Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	112,225		112,225		140,159
Originated prior year-2023	141,806		141,806		190,260
Originated two years prior year-2022	178,933		178,933		141,940
Originated three years prior year	132,433		132,433		66,038
Originated four years prior year	60,021		60,021		74,696
Prior	276,417		276,417		228,994
Revolving	87,083		87,083		77,328
Total	988,918		988,918		919,415
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	18,866		18,866		20,473
Originated prior year-2023	17,827		17,827		14,439
Originated two years prior year-2022	11,648		11,648		8,574
Originated three years prior year	5,698		5,698		5,913
Originated four years prior year	3,281		3,281		8,626
Prior	9,789		9,789		7,175
Revolving	81,421		81,421		71,886
Total	148,530		148,530		137,086
Total, Charge-Offs	0	273	23	313
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	34,676		34,676		46,171
Originated prior year-2023	41,717		41,717		43,472
Originated two years prior year-2022	14,048		14,048		14,630
Originated three years prior year	13,866		13,866		3,434
Originated four years prior year	3,270		3,270		4,028
Prior	8,242		8,242		4,438
Revolving	0		0		0
Total	115,819		115,819		116,173
Total, Charge-Offs	0	0	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	15,374		15,374		10,826
Originated prior year-2023	17,782		17,782		28,858
Originated two years prior year-2022	27,911		27,911		23,430
Originated three years prior year	22,647		22,647		9,808
Originated four years prior year	9,444		9,444		6,508
Prior	34,740		34,740		29,763
Revolving	0		0
Total	127,898		127,898		109,193
Total, Charge-Offs	0	0	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	10,113		10,113		14,430
Originated prior year-2023	17,775		17,775		29,576
Originated two years prior year-2022	28,706		28,706		26,908
Originated three years prior year	25,640		25,640		18,693
Originated four years prior year	17,657		17,657		12,239
Prior	64,438		64,438		58,849
Revolving	0		0		0
Total	164,329		164,329		160,695
Total, Charge-Offs	0	0	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	24,479		24,479		32,297
Originated prior year-2023	30,903		30,903		44,526
Originated two years prior year-2022	69,229		69,229		42,582
Originated three years prior year	41,135		41,135		17,798
Originated four years prior year	17,197		17,197		28,947
Prior	119,156		119,156		98,951
Revolving	0		0		0
Total	302,099		302,099		265,101
Total, Charge-Offs	0	0	0	0
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	5,662		5,662		5,442
Total	5,662		5,662		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]
Originated current year-2024	8,292		8,292		14,697
Originated prior year-2023	14,313		14,313		28,785
Originated two years prior year-2022	26,809		26,809		21,027
Originated three years prior year	19,335		19,335		9,794
Originated four years prior year	8,617		8,617		8,864
Prior	26,546		26,546		20,405
Revolving	0		0		0
Total	103,912		103,912		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]
Originated current year-2024	15		15		558
Originated prior year-2023	540		540		604
Originated two years prior year-2022	582		582		542
Originated three years prior year	182		182		580
Originated four years prior year	545		545		40
Prior	884		884		1,121
Revolving	0		0		0
Total	2,748		2,748		3,445
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	410		410		707
Originated prior year-2023	949		949		0
Originated two years prior year-2022	0		0		4,247
Originated three years prior year	3,930		3,930		18
Originated four years prior year	10		10		5,444
Prior	12,622		12,622		8,292
Revolving	0		0		0
Total	17,921		17,921		18,708
Commercial Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	112,163		112,163		140,159
Originated prior year-2023	130,274		130,274		190,071
Originated two years prior year-2022	177,651		177,651		141,803
Originated three years prior year	131,463		131,463		66,038
Originated four years prior year	55,291		55,291		73,569
Prior	265,494		265,494		219,870
Revolving	82,938		82,938		76,158
Total	955,274		955,274		907,668
Commercial Portfolio Segment [Member] | Pass [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	18,866		18,866		20,473
Originated prior year-2023	17,273		17,273		14,439
Originated two years prior year-2022	11,648		11,648		8,574
Originated three years prior year	5,566		5,566		5,913
Originated four years prior year	3,177		3,177		8,626
Prior	9,074		9,074		7,175
Revolving	77,276		77,276		70,716
Total	142,880		142,880		135,916
Commercial Portfolio Segment [Member] | Pass [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	34,676		34,676		46,171
Originated prior year-2023	35,756		35,756		43,472
Originated two years prior year-2022	14,048		14,048		14,630
Originated three years prior year	13,866		13,866		3,434
Originated four years prior year	3,270		3,270		4,028
Prior	8,206		8,206		4,395
Revolving	0		0		0
Total	109,822		109,822		116,130
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	15,374		15,374		10,826
Originated prior year-2023	17,306		17,306		28,858
Originated two years prior year-2022	27,911		27,911		23,430
Originated three years prior year	22,647		22,647		9,808
Originated four years prior year	9,444		9,444		5,804
Prior	31,942		31,942		27,609
Revolving	0		0
Total	124,624		124,624		106,335
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	10,051		10,051		14,430
Originated prior year-2023	13,901		13,901		29,576
Originated two years prior year-2022	27,785		27,785		26,908
Originated three years prior year	25,145		25,145		18,693
Originated four years prior year	15,501		15,501		12,239
Prior	58,324		58,324		53,030
Revolving	0		0		0
Total	150,707		150,707		154,876
Commercial Portfolio Segment [Member] | Pass [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	24,479		24,479		32,297
Originated prior year-2023	30,236		30,236		44,526
Originated two years prior year-2022	69,229		69,229		42,582
Originated three years prior year	41,135		41,135		17,798
Originated four years prior year	14,873		14,873		28,947
Prior	118,418		118,418		98,173
Revolving	0		0		0
Total	298,370		298,370		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	5,662		5,662		5,442
Total	5,662		5,662		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]
Originated current year-2024	8,292		8,292		14,697
Originated prior year-2023	14,313		14,313		28,596
Originated two years prior year-2022	26,467		26,467		20,890
Originated three years prior year	18,992		18,992		9,794
Originated four years prior year	8,471		8,471		8,441
Prior	26,024		26,024		20,262
Revolving	0		0		0
Total	102,559		102,559		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]
Originated current year-2024	15		15		558
Originated prior year-2023	540		540		604
Originated two years prior year-2022	563		563		542
Originated three years prior year	182		182		580
Originated four years prior year	545		545		40
Prior	884		884		934
Revolving	0		0		0
Total	2,729		2,729		3,258
Commercial Portfolio Segment [Member] | Pass [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	410		410		707
Originated prior year-2023	949		949		0
Originated two years prior year-2022	0		0		4,247
Originated three years prior year	3,930		3,930		18
Originated four years prior year	10		10		5,444
Prior	12,622		12,622		8,292
Revolving	0		0		0
Total	17,921		17,921		18,708
Commercial Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	62		62
Originated prior year-2023	6,515		6,515
Originated two years prior year-2022	0		0		137
Originated three years prior year	133		133
Originated four years prior year	0		0
Prior	51		51
Revolving	0		0
Total	6,761		6,761		137
Commercial Portfolio Segment [Member] | Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	554		554		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	554		554		0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	5,961		5,961		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	5,961		5,961		0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0
Originated prior year-2023	0		0
Originated two years prior year-2022	0		0
Originated three years prior year	0		0
Originated four years prior year	0		0
Prior	0		0
Revolving	0		0
Total	0		0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	62		62		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	51		51		0
Revolving	0		0		0
Total	113		113		0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		137
Originated three years prior year	133		133		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	133		133		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Special Mention [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0
Originated prior year-2023	5,017		5,017		189
Originated two years prior year-2022	1,282		1,282
Originated three years prior year	837		837
Originated four years prior year	4,730		4,730		1,127
Prior	10,872		10,872		9,124
Revolving	4,145		4,145		1,170
Total	26,883		26,883		11,610
Commercial Portfolio Segment [Member] | Substandard [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	132		132		0
Originated four years prior year	104		104		0
Prior	715		715		0
Revolving	4,145		4,145		1,170
Total	5,096		5,096		1,170
Commercial Portfolio Segment [Member] | Substandard [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	36		36		43
Revolving	0		0		0
Total	36		36		43
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0
Originated prior year-2023	476		476
Originated two years prior year-2022	0		0
Originated three years prior year	0		0
Originated four years prior year	0		0		704
Prior	2,798		2,798		2,154
Revolving	0		0
Total	3,274		3,274		2,858
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	3,874		3,874		0
Originated two years prior year-2022	921		921
Originated three years prior year	495		495		0
Originated four years prior year	2,156		2,156		0
Prior	6,063		6,063		5,819
Revolving	0		0		0
Total	13,509		13,509		5,819
Commercial Portfolio Segment [Member] | Substandard [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	667		667		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	2,324		2,324		0
Prior	738		738		778
Revolving	0		0		0
Total	3,729		3,729		778
Commercial Portfolio Segment [Member] | Substandard [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		189
Originated two years prior year-2022	342		342		0
Originated three years prior year	210		210		0
Originated four years prior year	146		146		423
Prior	522		522		143
Revolving	0		0		0
Total	1,220		1,220		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	19		19		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		187
Revolving	0		0		0
Total	19		19		187
Commercial Portfolio Segment [Member] | Substandard [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0
Originated prior year-2023	0		0
Originated two years prior year-2022	0		0
Originated three years prior year	0		0
Originated four years prior year	0		0
Prior	0		0
Revolving	0		0
Total	0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0
Originated prior year-2023	0		0
Originated two years prior year-2022	0		0
Originated three years prior year	0		0
Originated four years prior year	0		0
Prior	0		0
Revolving	0		0
Total	0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Revolving Real Estate Secured By 1-4 Family Properties-Business [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		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]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		0
Commercial Portfolio Segment [Member] | Doubtful [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0		0		0
Originated prior year-2023	0		0		0
Originated two years prior year-2022	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving	0		0		0
Total	0		0		$ 0
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Total, Charge-Offs	$ 0	$ 0	$ 0	$ 0

Note 8 - Retail Loans by Credit

Note 8 - Retail Loans by Credit Quality (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment [Line Items]
Total	$ 1,171,819	$ 1,093,771
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	7,365	12,641
Originated prior year-2023	12,495	14,635
Originated two years prior year-2022	14,210	30,495
Originated three years prior year	28,987	20,304
Originated four years prior year	19,231	4,526
Prior	29,095	26,305
Revolving	0	0
Total	111,383	108,906
Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	0	0
Total	0	0
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	47,671	34,231
Total	47,671	34,231
Retail Portfolio Segment [Member] | Real Estate Secured By First Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	656	2,591
Originated prior year-2023	738	1,613
Originated two years prior year-2022	1,084	2,933
Originated three years prior year	1,070	1,030
Originated four years prior year	868	931
Prior	2,565	2,883
Revolving	0	0
Total	6,981	11,981
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lien on 1-4 Family Properties-Personal [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	3,834	6,438
Originated prior year-2023	3,453	1,632
Originated two years prior year-2022	956	2,184
Originated three years prior year	1,009	1,180
Originated four years prior year	1,002	676
Prior	2,985	3,515
Revolving	0	0
Total	13,239	15,625
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	1,565	1,662
Revolving	0	0
Total	1,565	1,662
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	325	194
Total	325	194
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	601	793
Originated prior year-2023	545	290
Originated two years prior year-2022	160	245
Originated three years prior year	127	89
Originated four years prior year	33	73
Prior	72	78
Revolving	199	189
Total	1,737	1,757
Retail Portfolio Segment [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	12,456	22,463
Originated prior year-2023	17,231	18,170
Originated two years prior year-2022	16,410	35,857
Originated three years prior year	31,193	22,603
Originated four years prior year	21,134	6,206
Prior	36,282	34,443
Revolving	48,195	34,614
Total	182,901	174,356
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	7,365	12,641
Originated prior year-2023	12,495	14,635
Originated two years prior year-2022	14,210	30,495
Originated three years prior year	28,987	20,304
Originated four years prior year	19,231	4,526
Prior	28,474	25,500
Revolving	0	0
Total	110,762	108,101
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	0	0
Total	0	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]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	47,351	33,936
Total	47,351	33,936
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]
Originated current year-2024	656	2,591
Originated prior year-2023	738	1,613
Originated two years prior year-2022	992	2,933
Originated three years prior year	1,070	1,030
Originated four years prior year	868	931
Prior	2,536	2,767
Revolving	0	0
Total	6,860	11,865
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]
Originated current year-2024	3,834	6,438
Originated prior year-2023	3,453	1,613
Originated two years prior year-2022	939	2,184
Originated three years prior year	1,009	1,180
Originated four years prior year	1,002	676
Prior	2,985	3,515
Revolving	0	0
Total	13,222	15,606
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	1,525	1,645
Revolving	0	0
Total	1,525	1,645
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	325	194
Total	325	194
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	601	793
Originated prior year-2023	545	290
Originated two years prior year-2022	160	245
Originated three years prior year	127	89
Originated four years prior year	33	73
Prior	41	41
Revolving	199	189
Total	1,706	1,720
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	12,456	22,463
Originated prior year-2023	17,231	18,151
Originated two years prior year-2022	16,301	35,857
Originated three years prior year	31,193	22,603
Originated four years prior year	21,134	6,206
Prior	35,561	33,468
Revolving	47,875	34,319
Total	181,751	173,067
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	621	805
Revolving	0	0
Total	621	805
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Construction - Individual [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	0	0
Total	0	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]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	320	295
Total	320	295
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]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	92	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	29	116
Revolving	0	0
Total	121	116
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]
Originated current year-2024	0	0
Originated prior year-2023	0	19
Originated two years prior year-2022	17	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	0	0
Total	17	19
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Student Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	40	17
Revolving	0	0
Total	40	17
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving	0	0
Total	0	0
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	0
Originated two years prior year-2022	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	31	37
Revolving	0	0
Total	31	37
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Originated current year-2024	0	0
Originated prior year-2023	0	19
Originated two years prior year-2022	109	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	721	975
Revolving	320	295
Total	$ 1,150	$ 1,289

Note 8 - Past Due Loans (Detail

Note 8 - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 1,171,819	$ 1,093,771
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	978	10,771
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	537	498
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	556	634
Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,071	11,903
Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,169,748	1,081,868
State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	17,921	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	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	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	0
State and Political Subdivisions [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	988,918	919,415
Commercial Portfolio Segment [Member] | Commercial and industrial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	148,530	137,086
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2	77
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Commercial and industrial | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2	77
Commercial Portfolio Segment [Member] | Commercial and industrial | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	148,528	137,009
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	115,819	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	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	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	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	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	115,819	116,173
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	127,898	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	476	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	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	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	476	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	127,422	109,193
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	164,329	160,695
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	171	186
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	171	186
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	164,158	160,509
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	302,099	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	0	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	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	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	9,675
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	302,099	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	5,662	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	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	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	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	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	5,662	5,442
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	103,912	103,572
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	135	323
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	135	323
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	103,777	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	2,748	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	1	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	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	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	1	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	2,747	3,445
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	17,921	18,708
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	17,921	18,708
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	111,383	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	0	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	312	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	418	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	730	1,295
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	110,653	107,611
Retail Portfolio Segment [Member] | Construction-individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	47,671	34,231
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	49	56
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	120	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	129
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	169	185
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	47,502	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	6,981	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	128	0
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	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	92	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	220	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	6,761	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	13,239	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	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	96	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	17	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	113	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	13,126	15,607
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,565	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	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	0	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	29	6
Retail Portfolio Segment [Member] | Student Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	29	17
Retail Portfolio Segment [Member] | Student Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,536	1,645
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	325	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	16	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	4	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	0
Retail Portfolio Segment [Member] | Overdrafts [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	20	23
Retail Portfolio Segment [Member] | Overdrafts [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	305	171
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,737	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	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	5	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	0
Retail Portfolio Segment [Member] | Other Consumer [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5	8
Retail Portfolio Segment [Member] | Other Consumer [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,732	1,749
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 111,383	$ 108,906

Note 8 - Non-accrual Loans (Det

Note 8 - Non-accrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		$ 0
Loans receivable		1,940
Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		1,468
Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		472
State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Loans receivable		0
State and Political Subdivisions [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
State and Political Subdivisions [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable		0
Commercial Portfolio Segment [Member] | Commercial and industrial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0	0
Loans receivable	29	311
Commercial Portfolio Segment [Member] | Commercial and industrial | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	278
Commercial Portfolio Segment [Member] | Commercial and industrial | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	29	33
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Construction and Land Development [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Owner-Occupied Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	308	175
Commercial Portfolio Segment [Member] | Real Estate Secured by Owner-Occupied Properties [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	308	175
Commercial Portfolio Segment [Member] | Real Estate Secured by Owner-Occupied Properties [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	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	0
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	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	0
Loans receivable	209	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	209	0
Commercial Portfolio Segment [Member] | Real estate secured by 1st lein on 1-4 family properties-business | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	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	0
Loans receivable	0	165
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	165
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Retail Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0
Loans receivable	1,696
Retail Portfolio Segment [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	1,533
Retail Portfolio Segment [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	163
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	621	805
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	621	805
Retail Portfolio Segment [Member] | 1-4 Family Residential Mortgages [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Retail Portfolio Segment [Member] | Construction-individual [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	320	295
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	186	21
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	134	274
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	0
Loans receivable	121	116
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	121	116
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	17	19
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	17	19
Retail Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-personal | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	40	17
Retail Portfolio Segment [Member] | Student Loans [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	40	17
Retail Portfolio Segment [Member] | Student Loans [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	31	37
Retail Portfolio Segment [Member] | Other Consumer [Member] | Nonaccrual With No Specifically-Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	31	37
Retail Portfolio Segment [Member] | Other Consumer [Member] | Nonaccrual With Related ACL
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0	$ 0

Note 8 - Collateral-dependent L

Note 8 - Collateral-dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Commercial Portfolio Segment [Member] | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Real Estate Secured	$ 0	$ 0
Other	0	278
Deficiency in Collateral	29	33
Total Collateral Dependent Nonaccrual Loans	29	311
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	0	0
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-family Properties [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	0	0
Commercial Portfolio Segment [Member] | Real estate secured by owner-occupied properties
Financing Receivable, Past Due [Line Items]
Real Estate Secured	308	175
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	308	175
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	0	0
Commercial Portfolio Segment [Member] | Revolving real estate secured by 1-4 family properties-business [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	0	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	209	0
Total Collateral Dependent Nonaccrual Loans	209	0
Commercial Portfolio Segment [Member] | Real estate secured by junior lein on 1-4 family properties-business [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	165
Total Collateral Dependent Nonaccrual Loans	0	165
Commercial Portfolio Segment [Member] | State and Political Subdivisions [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	0	0
Retail Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	1,505	1,300
Other	31	315
Deficiency in Collateral	120	308
Total Collateral Dependent Nonaccrual Loans	1,656	1,923
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	621	805
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	621	805
Retail Portfolio Segment [Member] | Construction-individual [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	0	0
Retail Portfolio Segment [Member] | Revolving home equity secured by 1-4 family properties-personal
Financing Receivable, Past Due [Line Items]
Real Estate Secured	229	185
Other	0	0
Deficiency in Collateral	91	110
Total Collateral Dependent Nonaccrual Loans	320	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	121	116
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	121	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	17	19
Other	0	0
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	17	19
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable, Past Due [Line Items]
Real Estate Secured	0	0
Other	31	37
Deficiency in Collateral	0	0
Total Collateral Dependent Nonaccrual Loans	$ 31	$ 37

Note 8 - Allowance for Loan Los

Note 8 - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	$ 8,858	$ 8,365	$ 8,852
Provision for (credit to) loan losses	154	452	193	$ (1,119)
Charge-offs	(53)	(300)	(143)	(438)
Recoveries	28	25	85	657
Allowance for loan losses, end of period	8,987	8,542	8,987	8,542	$ 8,852
Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				10,531	10,531
Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				(1,089)	(1,089)
Commercial And Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Charge-offs			(23)		(313)
Student Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Charge-offs			(23)		(57)
Overdrafts [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Charge-offs			(75)		(91)
Other Consumer [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Charge-offs			(22)		(14)
Commercial Portfolio Segment [Member] | Commercial And Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	920	795	823
Provision for (credit to) loan losses	(8)	256	87	(759)
Charge-offs	0	(273)	(23)	(313)
Recoveries	12	11	37	615
Allowance for loan losses, end of period	924	789	924	789	823
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	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)	(70)
Commercial Portfolio Segment [Member] | Construction and Land Development [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,388	854	1,252
Provision for (credit to) loan losses	(90)	234	46	343
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	1,298	1,088	1,298	1,088	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	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)	(10)
Commercial Portfolio Segment [Member] | Real Estate Secured by Multi-Family Properties [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,818	1,624	1,735
Provision for (credit to) loan losses	203	85	286	30
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	2,021	1,709	2,021	1,709	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	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	684
Commercial Portfolio Segment [Member] | Real Estate Secured By Owner-Occupied Properties [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	970	985	1,001
Provision for (credit to) loan losses	(62)	20	(93)	(170)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	908	1,005	908	1,005	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	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)	(374)
Commercial Portfolio Segment [Member] | Real Estate Secured by Other Commercial Properties [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,246	1,228	1,167
Provision for (credit to) loan losses	41	(102)	120	(204)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	1,287	1,126	1,287	1,126	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	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)	(1,128)
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By Family Properties-business [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	23	37	27
Provision for (credit to) loan losses	4	(1)	0	4
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	27	36	27	36	27
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By Family Properties-business [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				25	25
Commercial Portfolio Segment [Member] | Revolving Real Estate Secured By Family Properties-business [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				7	7
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lein On Family Properties-Business [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,298	1,277	1,507
Provision for (credit to) loan losses	(16)	(2)	(230)	(430)
Charge-offs	0	0	0	0
Recoveries	2	3	7	8
Allowance for loan losses, end of period	1,284	1,278	1,284	1,278	1,507
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lein On Family Properties-Business [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				1,210	1,210
Commercial Portfolio Segment [Member] | Real Estate Secured By 1st Lein On Family Properties-Business [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				490	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]
Allowance for loan losses, beginning of period	11	234	14
Provision for (credit to) loan losses	0	(24)	(3)	194
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	11	210	11	210	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	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)	(14)
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	44	51	55
Provision for (credit to) loan losses	3	5	(8)	(18)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	47	56	47	56	55
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	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)	(20)
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	380	433	427
Provision for (credit to) loan losses	11	(17)	(36)	(70)
Charge-offs	0	0	0	0
Recoveries	3	0	3	0
Allowance for loan losses, end of period	394	416	394	416	427
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	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)	(196)
Retail Portfolio Segment [Member] | Construction - Individual [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	0	0	0
Provision for (credit to) loan losses	0	0	0	(1)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	0	0	0	0	0
Retail Portfolio Segment [Member] | Construction - Individual [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				1	1
Retail Portfolio Segment [Member] | Construction - Individual [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				0	0
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	166	234	138
Provision for (credit to) loan losses	9	(103)	37	(161)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	175	131	175	131	138
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				299	299
Retail Portfolio Segment [Member] | Revolving Home Equity Secured By 1-4 Family Properties-Personal [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				(7)	(7)
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	134	67	182
Provision for (credit to) loan losses	(5)	3	(53)	(2)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	129	70	129	70	182
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				57	57
Retail Portfolio Segment [Member] | Real Estate Secured By 1st Lein on 1-4 Family Properties-Personal [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				15	15
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lein On 1-4 Family Properties-Personal [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	79	86	105
Provision for (credit to) loan losses	3	109	(23)	107
Charge-offs	0	0	0	0
Recoveries	0	2	0	6
Allowance for loan losses, end of period	82	197	82	197	105
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lein On 1-4 Family Properties-Personal [Member] | Prior to adoption of ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				55	55
Retail Portfolio Segment [Member] | Real Estate Secured By Junior Lein On 1-4 Family Properties-Personal [Member] | Impact of adopting ASC 326
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period				29	29
Retail Portfolio Segment [Member] | Student Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	336	418	369
Provision for (credit to) loan losses	15	(36)	(20)	(45)
Charge-offs	(17)	0	(23)	(43)
Recoveries	2	2	10	6
Allowance for loan losses, end of period	336	384	336	384	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	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	12
Retail Portfolio Segment [Member] | Overdrafts [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	13	13	16
Provision for (credit to) loan losses	29	15	65	54
Charge-offs	(22)	(21)	(75)	(73)
Recoveries	8	7	22	22
Allowance for loan losses, end of period	28	14	28	14	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	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	3
Retail Portfolio Segment [Member] | Other Consumer [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	32	29	34
Provision for (credit to) loan losses	17	10	18	9
Charge-offs	(14)	(6)	(22)	(9)
Recoveries	1	0	6	0
Allowance for loan losses, end of period	$ 36	33	$ 36	33	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	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)	(8)
Unallocated Financing Receivables [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Provision for (credit to) loan losses				0
Allowance for loan losses, end of period		$ 0		0
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	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)	$ (502)

Note 9 - Financial Assets Measu

Note 9 - Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	$ 510,036,000	$ 490,182,000
Equity securities	2,760,000	5,910,000
US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	19,005,000	6,451,000
US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	68,241,000	74,122,000
US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	87,414,000	89,189,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	205,742,000	224,238,000
Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	123,173,000	89,973,000
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale		6,209,000
Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	6,461,000	6,209,000
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity securities	2,760,000	5,910,000
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	509,985,000	490,130,000
Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	19,005,000	6,451,000
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	68,241,000	74,122,000
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	87,414,000	89,189,000
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	205,742,000	224,238,000
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	123,173,000	89,973,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale		6,157,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	6,410,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	51,000	52,000
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale		52,000
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities and Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale	51,000
Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	512,796,000	496,092,000
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	2,760,000	5,910,000
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	509,985,000	490,130,000
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	51,000	52,000
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	48,000	171,000
Nonrecurring [Member] | Collateral Dependent Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	43,000	164,000
Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	5,000	7,000
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	48,000	171,000
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Collateral Dependent Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	43,000	164,000
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	$ 5,000	$ 7,000

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurements and Disclosures (Details Textual)	9 Months Ended
	Sep. 30, 2024 USD ($) Security Issuer	Sep. 30, 2023 USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number of underlying issuers | Issuer	3
Expected credit losses or prepayments	$ 0
Swap rate period	30 years
Measurement Input, Discount Rate [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Discount rate	0.079
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]
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
Investment, Variable Interest Rate, Type [Extensible Enumeration]	LIBOR [Member]

Note 9 - Quantitative Informati

Note 9 - Quantitative Information about Assets Measured at Fair Value (Details) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Loans held-for-sale		$ 298	$ 560
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		48	171
Nonrecurring [Member] | Collateral Dependent Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		43	164
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		5	7
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		48	171
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member] | Collateral Dependent Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		43	164
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		$ 5	$ 7
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Collateral Dependent 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] | Collateral Dependent 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)	(0.20)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [Member] | Maximum [Member] | Collateral Dependent 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] | Collateral Dependent Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[2]	$ 43	$ 164
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		1 year	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	30 years
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Discount Rate [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12%	12%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12.50%	12.50%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Speeds [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		105%	104%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Speeds [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		201%	214%
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		$ 5	$ 7
[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.

Note 9 - Available-for-sale Sec

Note 9 - Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, beginning of year	$ 52	$ 53
Payments received	(1)	(1)
Included in earnings	0	0
Included in other comprehensive (loss) income	0	0
Transfers in and/or out of Level 3	0	0
Balance, end of year	$ 51	$ 52

Note 9 - Financial and Off-bala

Note 9 - Financial and Off-balance Sheet Instruments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 104,232,000	$ 62,657,000
Available-for-sale	510,036,000	490,182,000
Equity securities	2,760,000	5,910,000
Restricted investment in stocks	4,085,000	2,730,000
Loans held for sale	294,000	549,000
Net loans	1,162,374,000	1,084,681,000
Mortgage servicing rights	392,000	415,000
Accrued interest receivable	4,472,000	6,101,000
Deposits	1,626,284,000	1,488,713,000
Short-term borrowings	22,918,000	94,094,000
Long-term debt	30,000,000	20,000,000
Subordinated debt	39,030,000
Accrued interest payable	4,738,000	5,294,000
Cash and cash equivalents	104,232,000	62,657,000
Restricted investment in stocks	4,085,000	2,730,000
Loans held for sale	298,000	560,000
Net loans	1,178,681,000	1,077,544,000
Mortgage servicing rights	561,000	585,000
Accrued interest receivable	4,472,000	6,101,000
Short-term borrowings	22,918,000	94,094,000
Long-term debt	30,060,000	19,906,000
Subordinated debt	39,700,000
Accrued interest payable	4,738,000	5,294,000
Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Equity securities	2,760,000	5,910,000
Cash and cash equivalents	104,232,000	62,657,000
Short-term borrowings	22,918,000	94,094,000
Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	509,985,000	490,130,000
Restricted investment in stocks	4,085,000	2,730,000
Loans held for sale	298,000	560,000
Accrued interest receivable	4,472,000	6,101,000
Long-term debt	30,060,000	19,906,000
Subordinated debt	39,700,000
Accrued interest payable	4,738,000	5,294,000
Fair Value, Inputs, Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	51,000	52,000
Net loans	1,178,681,000	1,077,544,000
Mortgage servicing rights	561,000	585,000
Standby Letters of Credit [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commitments to extend credit	36,000	79,000
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	36,000	79,000
With No Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,245,649,000	1,173,732,000
Deposits	1,245,649,000	1,173,732,000
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,245,649,000	1,173,732,000
With Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	380,635,000	314,981,000
Deposits	379,723,000	311,735,000
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	$ 379,723,000	$ 311,735,000

Note 10 - Financial Instrument

Note 10 - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 405,599	$ 397,774
Commitments to Extend Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	387,142	378,954
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 18,457	$ 18,820

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual)	9 Months Ended
	Sep. 30, 2024 USD ($) Lease	Dec. 31, 2023 USD ($)
Commitments And Contingencies Disclosure [Line Items]
Allowance for credit losses on unused commitments	$ 99,000	$ 106,000
Number of lease renewals | Lease	2
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Financial instrument commitments expire within one year	$ 12,741,000
Maximum [Member]
Commitments And Contingencies Disclosure [Line Items]
Standby letters of credit expiration period	1 year
Lessee leasing arrangements, operating leases, renewal term	10 years
Minimum [Member]
Commitments And Contingencies Disclosure [Line Items]
Lessee leasing arrangements, operating leases, renewal term	5 years

Note 11 - Capital Ratios and Re

Note 11 - Capital Ratios and Regulatory Minimum Requirements (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
The Company [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 213,025	$ 167,711
Tier 1 capital	163,939	158,753
Common equity tier 1 capital	163,939	158,753
Tier 1 leverage capital	$ 163,939	$ 158,753
Capital to risk-weighted assets	0.1599	0.1309
Tier 1 capital to risk-weighted assets	0.1230	0.1239
Common equity tier 1 capital to risk-weighted assets	12.30%	12.39%
Tier 1 leverage capital to average assets	0.0883	0.0892
Capital required for capital adequacy	$ 106,610	$ 102,513
Tier 1 capital required for capital adequacy	79,957	76,885
Common equity tier 1 capital required for capital adequacy	59,968	57,664
Tier 1 leverage capital required for capital adequacy	$ 74,241	$ 71,185
Capital required for capital adequacy to risk-weighted assets	0.0800	0.0800
Tier 1 capital required for capital adequacy to risk-weighted assets	0.0600	0.0600
Common equity tier 1 capital required for capital adequacy to risk-weighted assets	4.50%	4.50%
Tier 1 leverage capital required for capital adequacy to average assets	0.0400	0.0400
Capital required to be well capitalized	$ 133,262	$ 128,142
Tier 1 capital required to be well capitalized	$ 79,957	$ 76,885
Capital required to be well capitalized to risk-weighted assets	0.1000	0.1000
Tier 1 capital required to be well capitalized to risk-weighted assets	0.0600	0.0600
Bank [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 190,951	$ 154,062
Tier 1 capital	181,865	145,104
Common equity tier 1 capital	181,865	145,104
Tier 1 leverage capital	$ 181,865	$ 145,104
Capital to risk-weighted assets	0.1438	0.1220
Tier 1 capital to risk-weighted assets	0.1369	0.1149
Common equity tier 1 capital to risk-weighted assets	13.69%	11.49%
Tier 1 leverage capital to average assets	0.0989	0.0818
Capital required for capital adequacy	$ 106,265	$ 101,032
Tier 1 capital required for capital adequacy	79,699	75,774
Common equity tier 1 capital required for capital adequacy	59,774	56,830
Tier 1 leverage capital required for capital adequacy	$ 73,542	$ 70,961
Capital required for capital adequacy to risk-weighted assets	0.0800	0.0800
Tier 1 capital required for capital adequacy to risk-weighted assets	0.0600	0.0600
Common equity tier 1 capital required for capital adequacy to risk-weighted assets	4.50%	4.50%
Tier 1 leverage capital required for capital adequacy to average assets	0.0400	0.0400
Capital required to be well capitalized	$ 132,831	$ 126,290
Tier 1 capital required to be well capitalized	106,265	101,032
Common equity tier 1 capital required to be well capitalized	86,340	82,088
Tier 1 leverage capital required to be well capitalized	$ 91,927	$ 88,701
Capital required to be well capitalized to risk-weighted assets	0.1000	0.1000
Tier 1 capital required to be well capitalized to risk-weighted assets	0.0800	0.0800
Common equity tier 1 capital required to be well capitalized to risk-weighted assets	6.50%	6.50%
Tier 1 leverage capital required to be well capitalized to average assets	0.0500	0.0500

Note 12 - Schedule of Notional

Note 12 - Schedule of Notional Amounts of Derivative Instruments (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Notional amount	$ 300,000	$ 300,000
Amortized cost of hedged portfolio	414,741	440,826
Cumulative amount of fair value hedging adjustment included in carrying amount of hedged asset	(4,981)	(1,749)
State and Municipal Securities [Member]
Derivative [Line Items]
Notional amount	75,000	75,000
Amortized cost of hedged portfolio	96,878	97,373
Cumulative amount of fair value hedging adjustment included in carrying amount of hedged asset	(1,368)	(445)
U.S. Government agencies and GSE mortgage backed securities
Derivative [Line Items]
Notional amount	225,000	225,000
Amortized cost of hedged portfolio	317,863	343,453
Cumulative amount of fair value hedging adjustment included in carrying amount of hedged asset	$ (3,613)	$ (1,304)

Note 12 - Schedule of Derivativ

Note 12 - Schedule of Derivative Designated as Fair Value Hedging Instruments of Statements on Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative [Line Items]
Total	$ 21,945	$ 18,497	$ 61,859	$ 49,825
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total	1,465	1,190	4,044	1,370
Designated as Hedging Instrument [Member] | State and Municipal Securities [Member]
Derivative [Line Items]
Recognized on fair value hedge	1,007	976	3,017	1,166
Recognized on hedge portfolio	(661)	(660)	(1,989)	(794)
Recognized on remeasurement of fair value hedge	57	(21)	47	(35)
Designated as Hedging Instrument [Member] | U.S. Government agencies and GSE mortgage backed securities
Derivative [Line Items]
Recognized on fair value hedge	3,075	2,916	9,070	3,485
Recognized on hedge portfolio	(2,106)	(2,015)	(6,182)	(2,422)
Recognized on remeasurement of fair value hedge	$ 93	$ (6)	$ 81	$ (30)

Note 12 - Schedule of Derivat_2

Note 12 - Schedule of Derivative Designated as Fair Value Hedging Instruments of Accumulated Other Comprehensive (Loss) Income (Details) - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative [Line Items]
Total	$ (3,913)	$ (1,382)
Accumulated Other Comprehensive Income (Loss) [Member]
Derivative [Line Items]
Total	$ (3,913)	$ (1,382)

Note 13 - Subordinated Debt (De

Note 13 - Subordinated Debt (Details Textual) - Subordinated Debt [Member]	Aug. 30, 2024 USD ($)
Debt Instrument [Line Items]
Issued of aggregate principal amount	$ 40,000,000
Debt instrument basis point and interest rate	5.45%
Debt instrument, frequency of periodic payment	semi-annually
Debt instrument maturity date	Sep. 01, 2034
Interest fixed annual rate	8.875%
Unamortized origination costs	$ 970,000
Fixed to Floating Rate [Member]
Debt Instrument [Line Items]
Debt instrument basis point and interest rate	8.875%