QNB (QNBC) 10-K 14 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 25, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	QNB Corp.
Trading Symbol	QNBC
Security Exchange Name	NONE
Entity Interactive Data Current	Yes
Title of 12(g) Security	Common Stock
Entity File Number	0-17706
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2318082
Entity Address, Address Line One	15 North Third Street
Entity Address, Address Line Two	P.O. Box 9005
Entity Address, City or Town	Quakertown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18951-9005
City Area Code	215
Local Phone Number	538-5600
Document Annual Report	true
Document Transition Report	false
Entity Emerging Growth Company	false
Entity Small Business	true
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		3,551,629
Entity Public Float			$ 115,132,528
Amendment Flag	false
Entity Central Index Key	0000750558
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Auditor Firm ID	23
Auditor Name	Baker Tilly US, LLP
Auditor Location	Iselin, New Jersey
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of registrant’s Proxy Statement for the annual meeting of its shareholders to be held May 24, 2022 are incorporated by reference in Part III of this report.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and due from banks	$ 9,194	$ 13,422
Interest-bearing deposits in banks	4,196	25,909
Total cash and cash equivalents	13,390	39,331
Investment securities:
Available-for-sale (amortized cost $697,094 and $428,495)	692,360	435,646
Equity securities (cost of $11,419 and $12,784)	12,410	12,849
Restricted investment in bank stocks	1,329	1,041
Loans held-for-sale		6,570
Loans receivable	926,470	920,042
Allowance for loan losses	(11,184)	(10,826)
Net loans	915,286	909,216
Bank-owned life insurance	11,497	11,791
Premises and equipment, net	16,540	15,404
Accrued interest receivable	4,104	4,825
Net deferred tax assets	2,449	66
Other assets	3,975	3,490
Total assets	1,673,340	1,440,229
Deposits
Demand, non-interest bearing	243,006	204,584
Interest-bearing demand	468,199	395,364
Money market	143,942	96,811
Savings	426,225	334,223
Time less than $100	93,456	107,582
Time $100 through $250	49,930	59,984
Time greater than $250	24,987	29,519
Total deposits	1,449,745	1,228,067
Short-term borrowings	68,476	58,838
Long-term debt	10,000	10,000
Accrued interest payable	211	350
Other liabilities	8,414	8,529
Total liabilities	1,536,846	1,305,784
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,760,315 shares and 3,725,202 shares issued; 3,553,629 and 3,556,533 shares outstanding	2,350	2,328
Surplus	23,683	22,430
Retained earnings	118,163	106,644
Accumulated other comprehensive gain, net of tax	(3,740)	5,649
Treasury stock, at cost; 206,686 and 168,669 shares	(3,962)	(2,606)
Total shareholders' equity	136,494	134,445
Total liabilities and shareholders' equity	$ 1,673,340	$ 1,440,229

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Available-for-sale, amortized cost	$ 697,094	$ 428,495
Equity securities, cost	$ 11,419	$ 12,784
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)	3,760,315	3,725,202
Common stock, shares outstanding (in shares)	3,553,629	3,556,533
Treasury stock, shares (in shares)	206,686	168,669

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest income
Interest and fees on loans	$ 38,330	$ 36,504	$ 38,187
Interest and dividends on investment securities (AFS & Equity):
Taxable	6,551	5,668	6,568
Tax-exempt	1,796	1,405	1,529
Interest on interest-bearing balances and other interest income	93	116	134
Total interest income	46,770	43,693	46,418
Interest on deposits
Interest-bearing demand	1,035	1,347	3,013
Money market	381	405	815
Savings	1,178	1,155	1,605
Time less than $100	921	1,599	1,908
Time $100 through $250	454	544	858
Time greater than $250	257	1,012	1,225
Interest on short-term borrowings	258	247	700
Interest on long-term debt	159	136
Total interest expense	4,643	6,445	10,124
Net interest income	42,127	37,248	36,294
Provision for loan losses	458	1,250	1,300
Net interest income after provision for loan losses	41,669	35,998	34,994
Non-interest income
Net unrealized gain (loss) on investment equity securities	926	(47)	770
Net gain on sale of investment securities	1,806	609	1,755
Net gain on investment securities	2,732	562	2,525
Fees for services to customers	1,326	1,315	1,691
ATM and debit card	2,682	2,195	2,070
Retail brokerage and advisory	786	581	560
Bank-owned life insurance	497	294	292
Merchant	451	417	348
Net gain on sale of loans	595	1,724	195
Other	712	514	636
Total non-interest income	9,781	7,602	8,317
Non-interest expense
Salaries and employee benefits	17,453	16,541	16,086
Net occupancy	2,228	2,164	2,040
Furniture and equipment	2,787	2,750	2,496
Marketing	922	876	1,042
Third party services	2,160	1,923	1,853
Telephone, postage and supplies	715	736	720
State taxes	1,013	887	760
FDIC insurance premiums	793	569	269
Other	2,926	2,509	2,838
Total non-interest expense	30,997	28,955	28,104
Income before income taxes	20,453	14,645	15,207
Provision for income taxes	3,961	2,562	2,850
Net income	$ 16,492	$ 12,083	$ 12,357
Earnings per share - basic	$ 4.64	$ 3.42	$ 3.53
Earnings per share - diluted	4.64	3.42	3.53
Cash dividends per share	$ 1.40	$ 1.36	$ 1.32

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net income, Before tax amount	$ 5,201	$ 4,109	$ 4,820	$ 6,323	$ 5,207	$ 4,692	$ 4,932	$ (186)	$ 20,453	$ 14,645	$ 15,207
Net unrealized holding (losses)/gains on available-for-sale securities:
Unrealized holding (losses)/gains arising during the period, Before tax amount									(11,867)	6,850	9,327
Reclassification adjustment for (gains)/losses included in net income, Before tax amount									(18)	(24)	26
Other comprehensive income (loss), Before tax amount									(11,885)	6,826	9,353
Unrealized holding (losses)/gains arising during the period, Tax expense (benefit)									(2,492)	1,439	1,959
Reclassification adjustment for (gains)/losses included in net income, Tax expense (benefit)									(4)	(5)	5
Other comprehensive income (loss), Tax expense (benefit)									(2,496)	1,434	1,964
Unrealized holding (losses)/gains arising during the period, Net of tax amount									(9,375)	5,411	7,368
Reclassification adjustment for (gains)/losses included in net income, Net of tax amount									(14)	(19)	21
Other comprehensive income (loss), Net of tax amount									(9,389)	5,392	7,389
Total comprehensive income, Before tax amount									8,568	21,471	24,560
Tax expense (benefit)	1,052	685	951	1,273	1,056	914	998	(406)	3,961	2,562	2,850
Total comprehensive income, Tax expense (benefit)									1,465	3,996	4,814
Net income	$ 4,149	$ 3,424	$ 3,869	$ 5,050	$ 4,151	$ 3,778	$ 3,934	$ 220	16,492	12,083	12,357
Total comprehensive income, Net of tax amount									$ 7,103	$ 17,475	$ 19,746

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Balance at Dec. 31, 2018	$ 104,348	$ 2,280	$ 20,041	$ 91,635	$ (7,132)	$ (2,476)
Balance (in shares) at Dec. 31, 2018		3,484,080
Net income	12,357			12,357
Other comprehensive loss, net of tax	7,389				7,389
Cash dividends declared	(4,620)			(4,620)
Stock issued in connection with dividend reinvestment and stock purchase plan	863	$ 16	847
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)		24,264
Stock issued for employee stock purchase plan	$ 111	$ 2	109
Stock issued for employee stock purchase plan (in shares)	3,310	3,310
Stock issued for options exercised	$ 151	$ 5	146
Stock issued for options exercised (in shares)	14,925	8,113
Stock-based compensation expense	$ 118		118
Balance at Dec. 31, 2019	120,717	$ 2,303	21,261	99,372	257	(2,476)
Balance (in shares) at Dec. 31, 2019		3,519,767
Net income	12,083			12,083
Other comprehensive loss, net of tax	5,392				5,392
Cash dividends declared	(4,811)			(4,811)
Treasury stock purchase	(130)					(130)
Treasury stock purchase (in shares)		(4,100,000)
Stock issued in connection with dividend reinvestment and stock purchase plan	898	$ 19	879
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)		32,022
Stock issued for employee stock purchase plan	$ 147	$ 4	143
Stock issued for employee stock purchase plan (in shares)	5,723	5,723
Stock issued for options exercised	$ 37	$ 2	35
Stock issued for options exercised (in shares)	9,550	3,121
Stock-based compensation expense	$ 112		112
Balance at Dec. 31, 2020	$ 134,445	$ 2,328	22,430	106,644	5,649	(2,606)
Balance (in shares) at Dec. 31, 2020	3,556,533	3,556,533
Net income	$ 16,492			16,492
Other comprehensive loss, net of tax	(9,389)				(9,389)
Cash dividends declared	(4,973)			(4,973)
Treasury stock purchase	(1,356)					(1,356)
Treasury stock purchase (in shares)		(38,017)
Stock issued in connection with dividend reinvestment and stock purchase plan	841	$ 15	826
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)		23,690
Stock issued for employee stock purchase plan	$ 145	$ 3	142
Stock issued for employee stock purchase plan (in shares)	4,906	4,906
Stock issued for options exercised	$ 187	$ 4	183
Stock issued for options exercised (in shares)	19,025	6,517
Stock-based compensation expense	$ 102		102
Balance at Dec. 31, 2021	$ 136,494	$ 2,350	$ 23,683	$ 118,163	$ (3,740)	$ (3,962)
Balance (in shares) at Dec. 31, 2021	3,553,629	3,553,629

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Retained Earnings [Member]
Cash dividends declared, per share (in dollars per share)	$ 1.40	$ 1.36	$ 1.32

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Activities
Net income	$ 16,492	$ 12,083	$ 12,357
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,828	2,035	1,832
Provision for loan losses	458	1,250	1,300
Net gain on investment debt and equity securities	(1,806)	(609)	(1,755)
Net unrealized (gain) loss on equity securities	(926)	47	(770)
Net gain on sale of other real estate owned, repossessed assets and premises and equipment			(51)
Net gain on sale of loans	(595)	(1,724)	(195)
Proceeds from sales of residential mortgages held-for-sale	16,773	35,605	7,324
Origination of residential mortgages held-for-sale	(4,892)	(39,474)	(8,106)
Income on bank-owned life insurance	(497)	(294)	(292)
Stock-based compensation expense	102	112	118
Deferred income tax (benefit) provision	113	(59)	319
Net (decrease) increase in income taxes payable	(78)	215	(29)
Net decrease (increase) in accrued interest receivable	721	(1,997)	24
Amortization of mortgage servicing rights and change in valuation allowance	118	157	65
Net amortization of premiums and discounts on investment securities	3,152	2,473	1,501
Net (decrease) increase in accrued interest payable	(139)	(559)	460
Operating lease payments	(631)	(654)	(583)
(Increase) decrease in other assets	(507)	525	423
Increase (decrease) in other liabilities	703	(1,531)	(44)
Net cash provided by operating activities	30,389	7,601	13,898
Investing Activities
Proceeds from payments, maturities and calls of investment debt securities available-for-sale	113,911	207,245	68,174
Proceeds from the sale of investment securities available-for-sale	282	6,930	47,851
Purchases of investment securities available-for-sale	(385,926)	(295,734)	(113,688)
Proceeds from the sale of equity securities	7,768	4,767	11,838
Purchases of equity securities	(4,615)	(7,914)	(9,030)
Proceeds from redemption of investment in restricted bank stock	573	1,495	9,675
Purchase of restricted bank stock	(861)	(1,463)	(9,951)
Net increase in loans	(11,244)	(99,737)	(35,415)
Net purchases of premises and equipment	(3,175)	(722)	(3,086)
Redemption of Bank Owned Life Insurance investment	797
Proceeds from sales of other real estate owned and repossessed assets			58
Net cash used in investing activities	(282,490)	(185,133)	(33,574)
Financing Activities
Net increase in non-interest bearing deposits	38,422	58,314	17,655
Net increase in interest-bearing deposits	183,256	131,893	4,607
Net increase in short-term borrowings	9,638	2,907	5,059
Issuance of long-term debt		10,000
Treasury stock purchase	(1,356)	(130)
Cash dividends paid, net of reinvestment	(4,375)	(4,226)	(4,086)
Proceeds from issuance of common stock	575	497	591
Net cash provided by financing activities	226,160	199,255	23,826
(Decrease) increase in cash and cash equivalents	(25,941)	21,723	4,150
Cash and cash equivalents at beginning of year	39,331	17,608	13,458
Cash and cash equivalents at end of period	13,390	39,331	17,608
Supplemental Cash Flow Disclosures
Interest paid	4,782	7,004	9,664
Income taxes paid, net of refunds received	3,925	2,406	2,560
Non-cash transactions:
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 698	$ 1,086	$ 2,407

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Significant Accounting Policies	Note 1 - Summary of Significant Accounting Policies Business QNB Corp. (the “Company”), through its wholly-owned subsidiary, QNB Bank (the “Bank”), has been serving the residents and businesses of Bucks, Lehigh, and Montgomery counties in Pennsylvania since 1877. The Bank is a locally managed community bank that provides a full range of commercial, retail banking and retail brokerage services. The Bank encounters vigorous competition for market share in the communities it serves from bank holding companies, other community banks, thrift institutions, credit unions and other non-bank financial organizations such as mutual fund companies, insurance companies and brokerage companies. The Company manages its business as a single operating segment. The Bank is a Pennsylvania chartered commercial bank. The Company and the Bank are subject to regulations of certain state and Federal agencies. These regulatory agencies periodically examine the Company and the Bank for adherence to laws and regulations. Basis of Presentation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. The consolidated entity is referred to herein as “QNB”. All significant inter-company accounts and transactions have been eliminated in the Consolidated Financial Statements. Tabular information, other than share and per share data, is presented in thousands of dollars. Certain prior period amounts have been reclassified to conform with the current year’s presentation. Use of Estimates These statements are prepared in accordance with US GAAP and predominant practices within the banking industry. The preparation of these Consolidated Financial Statements requires QNB to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. QNB evaluates estimates on an on-going basis. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of the valuation of other real estate owned, the fair value of financial instruments, other-than-temporary impairment of investment securities, the determination of impairment of restricted bank stock and the valuation of deferred tax assets and income taxes. QNB bases its estimates on historical experience and various other factors and assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Significant Group Concentrations of Credit Risk Most of the QNB’s activities are with customers located within Bucks, Montgomery and Lehigh Counties in southeastern Pennsylvania. Note 4 discusses the types of investment securities in which the Company invests. Note 5 discusses the types of lending in which the Company engages. The Company does not have any significant concentrations to any one industry or customer. Although the Company has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy. Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents consist of cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in the Federal Reserve Bank and other banks and Federal funds sold. QNB maintains a portion of its interest-bearing deposits at various commercial financial institutions. At times, the balances exceed the FDIC insured limits; QNB has not experienced a loss due to the balances exceeding FDIC limits. Trading Securities The Company may engage in trading activities for its own account. Interest and dividends are included in interest income. Debt securities that are bought and held principally for the purpose of selling in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings. Investment Securities Investment debt securities that QNB has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and reported at amortized cost. Interest is included in interest income. Debt securities not classified as either held-to-maturity securities or trading securities are classified as available-for-sale debt securities and reported at fair value, with unrealized gains and losses, net of tax, excluded from earnings and reported in other comprehensive income or loss, a separate component of shareholders’ equity. Management determines the appropriate classification of securities at the time of purchase. Available-for-sale debt securities include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in credit ratings, changes in market interest rates and related changes in the securities’ prepayment risk or to meet liquidity needs. Premiums and discounts on debt securities are recognized in interest income using a constant yield method. Gains and losses on sales of available-for-sale securities are recorded on the trade date and are computed on the specific identification method and included in non-interest income. Equity investments with readily determinable fair values are measured at fair value. The changes in fair value are recognized in net income. Dividends are included in interest income. Other-than-Temporary Impairment of Investment Securities Securities are evaluated periodically to determine whether a decline in their value is other-than-temporary. Management utilizes criteria such as the magnitude and duration of the decline, in addition to the reasons underlying the decline, to determine whether the loss in value is other-than-temporary. The term “other-than-temporary” is not intended to indicate that the decline is permanent, but indicates that the prospects for a near-term recovery of value is not necessarily favorable, or that there is a lack of evidence to support realizable value equal to or greater than carrying value of the investment. For equity securities without a readily determinable market value, once a decline in value is determined to be other-than-temporary, the value of the equity security is reduced to fair value and a corresponding charge to earnings is recognized. Temporary improvements in the fair value on equity securities with an OTTI change would not be recognized. The Company follows the accounting guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 320-10 as it relates to the recognition and presentation of other-than-temporary impairment (“OTTI”). 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 other-than-temporarily 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 other-than-temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income. For held to maturity debt securities, the amount of an other-than-temporary impairment recorded in other comprehensive income for the non-credit portion of a previous other-than-temporary impairment would be amortized prospectively over the remaining life of the security based on the timing of future estimated cash flows of the security. Restricted Investment in Stock Restricted bank stock is comprised of restricted stock of the Federal Home Loan Bank of Pittsburgh (“FHLB”) in the amount of $1,317,000, the Atlantic Community Bankers Bank in the amount of $12,000 and VISA Class B stock with a carrying cost of $0 at December 31, 2021. Federal law requires a member institution of the FHLB to hold stock of its district bank according to a predetermined formula. These restricted securities are carried at cost. The Bank owns 6,502 shares of Visa Class B stock, which was necessary to participate in Visa services in support of the Bank’s credit card, debit card, and related payment programs (permissible activities under banking regulations) as a member institution. Following the resolution of Visa’s covered litigation, shares of Visa’s Class B stock will be converted to Visa Class A shares using a conversion factor (1.6181 as of December 29, 2021), which is periodically adjusted to reflect VISA’s ongoing litigation costs. There is a very limited market for this stock, as only current owners of Class B shares are permitted to transact in Class B. Due to the lack of orderly trades and public information of such trades, Visa Class B does not have a readily determinable fair value. These restricted investments are carried at cost and evaluated for OTTI periodically. As of December 31, 2021, there was no OTTI associated with these shares. Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the principal amount outstanding, net of deferred loan fees and costs. Interest income is accrued on the principal amount outstanding. Loan origination and commitment fees and related direct costs are deferred and amortized to income over the term of the respective loan and loan commitment period as a yield adjustment. Loans held-for-sale consist of residential mortgage loans and are carried at the lower of aggregate cost or fair value. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential mortgages held-for-sale are included in non-interest income. Non-Performing Assets Non-performing assets are comprised of accruing loans past due 90 days or more, non-accrual loans and investment securities, restructured loans, other real estate owned and repossessed assets. Non-accrual loans and investment securities are those on which the accrual of interest has ceased. Loans are placed on non-accrual status immediately if, in the opinion of management, collection is doubtful, or when principal or interest is past due 90 days or more and collateral is insufficient to cover principal and interest. Interest accrued, but not collected at the date a loan is placed on non-accrual status, is reversed and charged against interest income. Subsequent cash receipts are applied either to the outstanding principal or recorded as interest income, depending on management’s assessment of the ultimate collectability of principal and interest. Loans are returned to an accrual status when the borrower’s ability to make periodic principal and interest payments has returned to normal (i.e. brought current with respect to principal or interest or restructured) and the paying capacity of the borrower and/or the underlying collateral is deemed sufficient to cover principal and interest. From time to time, QNB may extend, restructure, or otherwise modify the terms of existing loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that may be experiencing financial difficulties. A loan is considered to be a troubled debt restructuring (“TDR”) loan when the Company grants a concession to the borrower because of the borrower’s financial condition that it would not otherwise consider. Such concessions may include the reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans classified as TDRs are considered non-performing and are also designated as impaired. Accounting for impairment in the performance of a loan is required when it is probable that all amounts, including both principal and interest, will not be collected in accordance with the loan agreement. Impaired loans are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate or, at the loan’s observable market price or the fair value of the collateral if the loans are collateral dependent. Impairment criteria are applied to the loan portfolio exclusive of smaller homogeneous loans such as residential mortgage and consumer loans which are evaluated collectively for impairment. Loans are fully charged-off or charged down to net realizable value (fair value of collateral less estimated costs to sell) when deemed uncollectible due to bankruptcy or other factors, or when they reach a defined number of days past due based on loan product, industry practice, terms and other factors. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates. Allowance for Loan Losses QNB maintains an allowance for loan losses, 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 by the provision for loan losses and recoveries of previous losses. The provisions for loan losses are charged to earnings to bring the total allowance for loan losses to a level considered necessary by management. The allowance for loan losses is based on management’s continuing review and evaluation of the loan portfolio. The level of the allowance is determined by assigning specific reserves to individually identified problem credits and general reserves to all other loans. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value) of the impaired loan is lower than the carrying value of that loan. The portion of the allowance that is allocated to internally criticized and 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 covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates. These loss rates are based on a three-year history of charge-offs and are more heavily weighted for recent experience for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include: • Lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices. • External factor effects, such as legal and regulatory requirements. • National, regional, and local economic and business conditions as well as the condition of various market segments, including the value of underlying collateral for collateral dependent loans. • Nature and volume of the portfolio including growth. • Experience, ability, and depth of lending management and staff. • Volume and severity of past due, classified and nonaccrual loans. • Quality of the Company’s loan review system, and the degree of oversight by the Company’s Board of Directors. • Existence and effect of any concentrations of credit and changes in the level of such concentrations. • The duration of the COVID-19 Pandemic, modifications and stimulus packages masking underlying credit issues. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Management emphasizes loan quality and close monitoring of potential problem credits. Credit risk identification and review processes are utilized in order to assess and monitor the degree of risk in the loan portfolio. QNB’s lending and credit administration staff are charged with reviewing the loan portfolio and identifying changes in the economy or in a borrower’s circumstances which may affect the ability to repay debt or the value of pledged collateral. A loan classification and review system exists that identifies those loans with a higher than normal risk of collection. 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 loan review group tests risk assessments and evaluates the adequacy of the allowance for loan losses. Management meets monthly to review the credit quality of the loan portfolio and quarterly to review the allowance for loan losses. In addition, various regulatory agencies, as an integral part of their examination process, periodically review QNB’s allowance for loan losses. Such agencies may require QNB to recognize additions to the allowance based on their judgments using information available to them at the time of their examination. Management believes that it uses the best information available to make determinations about the adequacy of the allowance and that it has established its existing allowance for loan losses in accordance with US GAAP. If circumstances differ substantially from the assumptions used in making determinations, future adjustments to the allowance for loan losses 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 as a result of the factors discussed above. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Servicing Assets Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. When mortgage loans are sold, a portion of the cost of originating the loan is allocated to the servicing rights based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The Company subsequently measures servicing rights using the amortization method where servicing rights are amortized in proportion to and over the period of estimated net servicing income. On a quarterly basis, an independent third party determines the fair value of QNB’s servicing assets. These assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If the Company later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into other non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal, or a fixed amount per loan and are recorded as other non-interest income when earned and netted against the amortization of mortgage servicing rights. Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance of foreclosed assets are included in other non-interest expense. At both December 31, 2021 and 2020 the Company had no foreclosed assets. Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years Expenditures for maintenance and repairs are charged to operations as incurred. Gains or losses upon disposition are reflected in earnings as realized. The “Premises and equipment, net” category Consolidated Balance Sheets also includes the right-of-use assets associated with operating leases. The discount rates used in determining the initial value of the right of use assets are based on the FHLB Amortizing Fixed Loan Rate for the term of each lease. QNB typically enters into lease agreements with an initial term of 5 to 10 years and subsequent additional optional terms in increments of 5 years. The lease agreements also contain termination options. None of the leases contain purchase options and none transfer the ownership of the leased asset. QNB has renewed one operating lease and purchased the underlying assets of one its leased properties during 2021. Operating lease liabilities are included with “Other liabilities” on the Consolidated Balance Sheets. All operating lease costs are included in non-interest expense within “Net occupancy” on the Consolidated Statements of Income. Bank-Owned Life Insurance The Bank invests in bank-owned life insurance (“BOLI”) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on the Consolidated Statement of Income. The BOLI policies are an asset that can be liquidated, if necessary, with associated tax costs. However, the Bank intends to hold these policies and, accordingly, has not provided for deferred income taxes on the earnings from the increase in cash surrender value. The Bank follows the accounting guidance for postretirement benefit aspects of endorsement split-dollar life insurance arrangements which applies to life insurance arrangements that provide an employee with a specified benefit that is not limited to the employee’s active service period, including certain bank-owned life insurance policies. It requires an employer to recognize a liability and related compensation costs for future benefits that extend to postretirement periods. The expense recorded during 2021, 2020 and 2019 was approximately $87,000, $0 and $59,000, respectively, and is included in non-interest expense under salaries and benefits expense. No expense was needed during 2020 as the December 31, 2019 post-retirement liability was in line with the December 31, 2020 projected post-retirement liability based on updated insurance costs and mortality tables. Stock-Based Compensation At December 31, 2021, QNB sponsored stock-based compensation plans, administered by a Board committee, under which both qualified and non-qualified stock options may be granted periodically to certain employees. QNB accounts for all awards granted under stock-based compensation plans in accordance with FASB ASC 718, Compensation - Stock Compensation Stock-based compensation expense was approximately $102,000, $112,000 and $118,000 for the years ended December 31, 2021, 2020 and 2019, respectively. There were $4,000, $5,000 and $7,000 in tax benefits recognized related to the nonqualified compensation and disqualifying dispositions for the years ended December 31, 2021, 2020 and 2019, respectively. The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the option and each vesting date. QNB estimated the fair value of stock options on the date of the grant using the Black-Scholes option pricing model. The model requires the use of numerous assumptions, many of which are highly subjective in nature. The following assumptions were used in the option pricing model in determining the fair value of options granted during the periods presented. Year ended December 31, 2021 2020 2019 Risk free interest rate 0.20 % 1.52 % 2.52 % Dividend yield 4.17 % 3.60 % 3.36 % Volatility 21.14 % 13.46 % 16.44 % Expected life (years) 4.03 4.03 4.17 The weighted average fair value per share of options granted during 2021, 2020 and 2019 was $3.08, $2.42 and $3.96, respectively. The risk-free interest rate was selected based upon yields of U.S. Treasury issues with a term equal to the expected life of the option being valued. Historical information was the primary basis for the selection of the expected dividend yield, expected volatility and expected lives of the options. Income Taxes QNB accounts for income taxes under the asset/liability method in accordance with income tax accounting guidance, ASC 740 - Income Taxes In connection with the accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions, QNB has evaluated its tax positions as of December 31, 2021. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has more than a 50 percent likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Under the “more-likely-than-not” threshold guidelines, QNB believes no significant uncertain tax positions exist, either individually or in the aggregate, that would give rise to the non-recognition of an existing tax benefit. As of December 31, 2021, QNB had no material unrecognized tax benefits or accrued interest and no tax penalties. QNB’s policy is to account for interest as a component of interest expense and penalties as a component of other expense. The Company and its subsidiary are subject to U.S. Federal income tax as well as income tax of the Commonwealth of Pennsylvania and the State of New Jersey. Tax years from 2018 to date remain subject to examination by the tax authorities. Treasury Stock Common stock shares repurchased are recorded as treasury stock at cost. Earnings Per Share Basic earnings per share excludes any dilutive effects of options and is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share gives effect to all dilutive potential common shares that were outstanding during the period. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations. Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business entity during a period due to transactions and other events and circumstances, excluding those resulting from investments by and distributions to owners. Comprehensive income (loss) consists of net income and other comprehensive income (loss). For QNB, the primary component of other comprehensive income (loss) is the unrealized holding gains or losses on available-for-sale investment securities and unrealized losses on available-for-sale investment securities related to factors other than credit on debt securities. Advertising Costs Advertising costs are recorded in the period they are incurred within operating expenses in non-interest expense in the Consolidated Statements of Income. Financial Instruments with Off-Balance-Sheet Risk The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of these instruments. The Company uses the same credit policies in making commitments and contractual obligations as it does for on-balance-sheet instruments. The Company reflects its estimate of credit risk for these instruments in “Other liabilities” on the Consolidated Balance Sheet with the corresponding expense recorded in “Other” non-interest expense in the Consolidated Statements of Income. Subsequent Events QNB has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2021 through the date the Consolidated Financial Statements are being issued for items that should potentially be recognized or disclosed in these Consolidated Financial Statements. Recent Accounting Pronouncements On June 16, 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) To that end, the new guidance: • Eliminates the probable initial recognition threshold in current US GAAP and, instead, reflects an organization’s current estimate of all expected credit losses over the contractual term of its financial assets • Broadens the information an entity can consider when measuring credit losses to include forward-looking information • Increases usefulness of the financial statements by requiring timely inclusion of forecasted information in forming expectations of credit losses • Increases comparability of purchased financial assets with credit deterioration (PCD assets) with other purchased assets that do not have credit deterioration as well as originated assets because credit losses that are expected will be recorded through an allowance for credit losses for all assets • Increases users’ understanding of underwriting standards and credit quality trends by requiring additional information about credit quality indicators by year of origination (vintage) • For available-for-sale debt securities, aligns the income statement recognition of credit losses with the reporting period in which changes occur by recording credit losses (and subsequent changes in credit losses) through an allowance rather than a write down The new guidance affects organizations that hold financial assets and net investments in leases that are not accounted for at fair value with changes in fair value reported in net income. The new guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. On October 16, 2019, FASB adopted its August 15, 2019 proposal to delay the effective dates for certain smaller reporting companies for the implementation CECL. For public business entities that are U.S. Securities and Exchange Commission (SEC) filers, the new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, except for smaller reporting companies, whose effective date is effective for fiscal years , and interim periods with those fiscal years, beginning after December

Note 2 - Earnings Per Share and

Note 2 - Earnings Per Share and Share Repurchase Plan	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Share and Share Repurchase Plan	Note 2 – Earnings Per Share and Share Repurchase Plan The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2021 2020 2019 Numerator for basic and diluted earnings per share - net income $ 16,492 $ 12,083 $ 12,357 Denominator for basic earnings per share - weighted average shares outstanding 3,553,949 3,537,323 3,498,326 Effect of dilutive securities - employee stock options 189 37 5,824 Denominator for diluted earnings per share - adjusted weighted average shares outstanding 3,554,138 3,537,360 3,504,150 Earnings per share - basic $ 4.64 $ 3.42 $ 3.53 Earnings per share - diluted $ 4.64 $ 3.42 $ 3.53 There were 90,000, 96,000, and 73,000 stock options that were anti-dilutive as of December 31, 2021, 2020, and 2019 respectively. These stock options were not included in the above calculation. QNB’s current stock repurchase plan was originally approved by the Board of Directors on January 21, 2008 and authorized the repurchase of up to 50,000 shares, increased the amount on February 9, 2009 to 100,000 shares, and subsequently increased on April 27, 2021 up to 200,000 shares of its common stock in the open market or privately negotiated transactions. The repurchase authorization has no termination date. There were 38,017 shares purchased during the year ended December 31, 2021, 4,100 shares repurchased during the year ended December 31, 2020, and no shares purchased during the year ended December 31, 2019. As of December 31, 2021, 100,000 shares were purchased under this authorization at an average price of $24.69 and a total cost of $2,469,000 and were recorded to Treasury stock.

Note 3 - Cash and Cash Equivale

Note 3 - Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	Note 3 – Cash and Cash Equivalents Included in cash and cash equivalents are deposits with the Federal Reserve Bank of Philadelphia. As of December 31, 2021 and 2020, QNB was not required to maintain reserves with the Federal Reserve Bank of Philadelphia.

Note 4 - Investment Securities

Note 4 - Investment Securities	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Investment Securities	Note 4 - Investment Securities Available-For-Sale Debt Securities The amortized cost and fair values of investment debt securities available-for-sale at December 31, 2021 and 2020 were as follows: Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2021 value gains losses cost U.S. Government agency $ 97,499 $ 2 $ (2,435 ) $ 99,932 State and municipal 131,035 1,716 (1,053 ) 130,372 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 329,938 1,273 (3,158 ) 331,823 Collateralized mortgage obligations (CMOs) 127,012 398 (1,648 ) 128,262 Pooled trust preferred 75 — (8 ) 83 Corporate debt 6,801 179 — 6,622 Total investment securities available-for-sale $ 692,360 $ 3,568 $ (8,302 ) $ 697,094 Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2020 value gains losses cost U.S. Government agency $ 69,776 $ 26 $ (246 ) $ 69,996 State and municipal 87,812 2,350 (45 ) 85,507 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 175,847 3,328 (24 ) 172,543 Collateralized mortgage obligations (CMOs) 94,948 1,751 (5 ) 93,202 Pooled trust preferred 70 — (14 ) 84 Corporate debt 7,193 59 (29 ) 7,163 Total investment securities available-for-sale $ 435,646 $ 7,514 $ (363 ) $ 428,495 The amortized cost and fair value of debt securities available-for-sale by contractual maturity at December 31, 2021 are shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities are assigned to categories based on contractual maturity except for mortgage-backed securities and CMOs which are based on the estimated average life of these securities and state and municipal securities which are based on pre-refunded date, if applicable. Amortized December 31, 2021 Fair value cost Due in one year or less $ 2,837 $ 2,815 Due after one year through five years 326,734 327,828 Due after five years through ten years 255,561 259,246 Due after ten years 107,228 107,205 Total investment securities available-for-sale $ 692,360 $ 697,094 Proceeds from sales of investment debt securities available-for-sale were $282,000, $6,930,000 and $47,851,000 for the years ended December 31, 2021, 2020 and 2019, respectively. The following table presents information related to the Company’s gains and losses on the sales of debt securities, and losses recognized for OTTI of these investments. December 31, 2021 2020 2019 Gross realized gains $ 18 $ 28 $ 169 Gross realized losses — (4 ) (195 ) Other-than-temporary impairment — — — Total net gains (losses) on AFS debt securities $ 18 $ 24 $ (26 ) The tax expense applicable to the net realized gains on debt securities was $4,000 for the year ended December 31, 2021. The tax expense applicable to the net realized gains on debt securities was $5,000 for the year ended December 31, 2020. The tax benefit applicable to the net realized losses on debt securities was $5,000 for the year ended December 31, 2019. There were no OTTI impairment charges recognized for debt securities still held by QNB for the years ended December 31, 2021, 2020 or 2019. QNB recognizes OTTI for debt securities classified as available-for-sale in accordance with FASB ASC 320, Investments – Debt and Equity Securities The following table presents a rollforward of the credit loss component recognized in earnings. The credit loss component of the amortized cost represents the difference between the present value of expected future cash flows and the amortized cost basis of the security prior to considering credit losses. The beginning balance represents the credit loss component for debt securities for which OTTI occurred prior to the beginning of the year. Credit-impaired debt securities must be presented in two components based upon whether the current period is the first time the debt security was credit-impaired (initial credit impairment) or is not the first time the debt security was credit-impaired (subsequent credit impairments). No credit impairments were recognized in 2021, 2020 or 2019. The following table presents a summary of the cumulative credit-related other-than-temporary impairment charges recognized as components of earnings for debt securities still held by QNB: Year ended December 31, 2021 2020 2019 Balance, beginning of year $ 1 $ 1 $ 1 Reductions: sale, collateralized debt obligation — — — Additions: Initial credit impairments — — — Subsequent credit impairments — — — Balance, end of year $ 1 $ 1 $ 1 At December 31, 2021 and 2020, investments in debt securities available-for-sale totaling $264,154,000 and $220,934,000, respectively, were pledged as collateral for repurchase agreements and deposits of public funds. Debt securities that have been in a continuous unrealized loss position are as follows: December 31, 2021 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 44 $ 62,530 $ (1,407 ) $ 32,968 $ (1,028 ) $ 95,498 $ (2,435 ) State and municipal 103 55,982 (953 ) 3,742 (100 ) 59,724 (1,053 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 72 253,141 (2,915 ) 7,370 (243 ) 260,511 (3,158 ) Collateralized mortgage obligations (CMOs) 46 92,217 (1,648 ) — — 92,217 (1,648 ) Pooled trust preferred 1 — — 75 (8 ) 75 (8 ) Corporate debt — — — — — — — Total 266 $ 463,870 $ (6,923 ) $ 44,154 $ (1,379 ) $ 508,024 $ (8,302 ) December 31, 2020 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 19 $ 37,754 $ (246 ) $ — $ — $ 37,754 $ (246 ) State and municipal 11 6,821 (45 ) — — 6,821 (45 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 4 8,626 (24 ) — — 8,626 (24 ) Collateralized mortgage obligations (CMOs) 3 3,262 (5 ) — — 3,262 (5 ) Pooled trust preferred 1 — — 70 (14 ) 70 (14 ) Corporate debt 1 2,971 (29 ) — — 2,971 (29 ) Total 39 $ 59,434 $ (349 ) $ 70 $ (14 ) $ 59,504 $ (363 ) Management evaluates debt securities, which are comprised of U.S. Government Agencies, state and municipalities, mortgage-backed securities, CMOs and other issuers, for OTTI and considers the current economic conditions, the length of time and the extent to which the fair value has been less than cost, interest rates and the bond rating of each security. The unrealized losses at December 31, 2021 in U.S. Government securities, state and municipal securities, mortgage-backed securities, CMOs and corporate debt securities are primarily the result of interest rate fluctuations. If held to maturity, these bonds will mature at par, and QNB will not realize a loss. QNB has the intent to hold the securities and does not believe it will be required to sell the securities before recovery occurs. QNB holds one trust preferred security, PreTSL IV which is classified as available-for-sale and carried at fair value. This security has been in an unrealized loss position for more than twelve months. The following table provides additional information related to PreTSL IV as of December 31, 2021: Deal Class Book value Fair value Unreal -ized gains (losses) Realized OTTI credit loss (YTD 2021) Total recognized OTTI credit loss Moody's ratings Current number of performing banks Current number of performing insurance companies Actual deferrals and defaults as a % of total collateral Total performing collateral as a % of outstanding bonds PreTSL IV Mezzanine * $ 83 $ 75 $ (8 ) $ — $ (1 ) Ba1 3 - 0.0 % 238.2 % Mezzanine* - class of bonds still outstanding, represents the senior-most obligation of the trust) Marketable Equity Securities The Company’s equity securities consist of investments with readily determinable fair values in large cap stock companies. Changes in the fair value of these equity securities are recorded to earnings in non-interest income, in accordance with ASU 2016-01 Financial Instruments – Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities. At December 31, 2021 and 2020, the Company had $12,410,000 and $12,849,000, 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 2021, 2020 and 2019: December 31, 2021 2020 2019 Net gains (losses) recognized during the period on equity securities $ 2,714 $ 538 $ 2,551 Less: Net gains (losses) recognized during the period on equity securities sold during the period 1,788 585 1,781 Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ 926 $ (47 ) $ 770 Tax expense applicable to the net realized gains for the years ended December 31, 2021, 2020 and 2019 were $784,000, $155,000, and $737,000, respectively. Proceeds from sales of investment equity securities were $7,768,000, $4,767,000 and $11,838,000 for the years ended December 31, 2021, 2020 and 2019, respectively .

Note 5 - Loans Receivable and t

Note 5 - Loans Receivable and the Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Loans Receivable and the Allowance for Loan Losses	Note 5 - Loans Receivable and the Allowance for Loan Losses Major classes of loans are as follows: December 31, 2021 2020 Commercial: Commercial and industrial $ 148,610 $ 227,431 Construction 55,855 57,594 Secured by commercial real estate 451,404 377,586 Secured by residential real estate 84,741 81,897 State and political subdivisions 19,775 25,302 Retail: 1-4 family residential mortgages 100,281 82,739 Home equity loans and lines 61,782 63,943 Consumer 4,699 5,364 Total loans 927,147 921,856 Net deferred (fees) costs (677 ) (1,814 ) Loans receivable $ 926,470 $ 920,042 Loans secured by commercial real estate include all loans collateralized at least in part by commercial real estate. These loans may not be for the express purpose of conducting commercial real estate transactions. Overdrafts are reclassified as loans and are included in consumer loans above and total loans on the balance sheet. At December 31, 2021 and 2020, overdrafts were $91,000 and $258,000, respectively. 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. Other than disclosed in the table above, at December 31, 2021, there was a concentration of loans to lessors of residential buildings and dwellings of 18.0% of total loans and to lessors of nonresidential buildings of 24.2% of total loans, compared with 14.9% and 19.63% of total loans, respectively, at December 31, 2020. These concentrations were primarily within the commercial real estate categories. Under the CARES Act, QNB continues to provide customers experiencing financial hardship caused by the COVID-19 Pandemic, solutions to help them through this difficult period. At December 31, 2021, QNB had modifications to one retail loan with a balance of $42,000 which was modified three times with deferred interest and principal payments totaling ten months and to one commercial loan with a balance of $290,000 which was modified once with deferred interest and principal payments totaling six months. Loans modified in 2020 have almost all returned to a normal payment schedule. At of December 31, 2020, loans modified one time included five credits and totaled $829,000 with deferred interest and or principal payments between two and six months. Loans modified two times included six credits and totaled $ with deferred interest and or principal payments between six and eight months. Loans modified three times included seven credits and totaled $ with deferred interest and or principal payments between eight and nine months. Loans modified four times included eleven credits and totaled $ 17,582,000 with deferred interest and or principal payments between nine and twelve months. At December 31, 2021 and 2020, QNB had 98 PPP loans totaling $14,327,000 and 556 PPP loans totaling $72,821,000, respectively, reported in gross commercial and industrial loans. The PPP loans are 100% guaranteed by the SBA. QNB received origination fees from the SBA ranging from a flat fee of $2,500 to one to five basis points which are recognized in interest income as a yield adjustment over the term of the loan. Net unearned (fees) costs include $482,000 and $1,909,000 in PPP net loan origination fees at December 31, 2021 and 2020, respectively. 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 types of loans generally comes from the cash flow of the business or the ongoing conversions of assets, such as accounts receivable and inventory, to cash. Typical collateral for commercial and industrial loans includes the borrower’s accounts receivable, inventory and machinery and equipment. Commercial real estate and residential real estate loans secured for a business purpose are originated primarily within the southeastern Pennsylvania market area at conservative loan-to-value ratios and often backed by the individual guarantees of the borrowers or owners. Repayment of this kind of loan is dependent upon either the ongoing cash flow of the borrowing entity or the resale of or lease of the subject property. Commercial real estate loans may be affected to a greater extent than residential loans by adverse conditions in real estate markets or the economy because commercial real estate borrowers’ ability to repay their loans depends on successful development of their properties, as well as the factors affecting residential real estate borrowers. Loans to state and political subdivisions are tax-exempt or taxable loans to municipalities, school districts and housing and industrial development authorities. These loans can be general obligations of the municipality or school district repaid through their taxing authority, revenue obligations repaid through the income generated by the operations of the authority, such as a water or sewer authority, or loans issued to a housing and industrial development agency, for which a private corporation is responsible for payments on the loans. The Company originates fixed-rate and adjustable-rate real estate-residential mortgage loans for personal purposes that are secured by first liens on the underlying 1-4 family residential properties. Credit risk exposure in this area of lending is minimized by the evaluation of the credit worthiness of the borrower, including debt-to-income ratios, credit scores and adherence to underwriting policies that emphasize conservative loan-to-value ratios of generally no more than 80%. Residential mortgage loans granted in excess of the 80% loan-to-value ratio criterion are generally insured by private mortgage insurance. The real estate-home equity portfolio consists of fixed-rate home equity loans and variable-rate home equity lines of credit. Risks associated with loans secured by residential properties are generally lower than commercial loans and include general economic risks, such as the strength of the job market, employment stability and the strength of the housing market. Since most loans are secured by a primary or secondary residence, the borrower’s continued employment is the greatest risk to repayment. The Company offers a variety of loans to individuals for personal and household purposes. Consumer loans are generally considered to have greater risk than first or second mortgages on real estate because they may be unsecured, or, if they are secured, the value of the collateral may be difficult to assess and is more likely to decrease in value than real estate. Credit risk in this portfolio is controlled by conservative underwriting standards that consider debt-to-income levels and the creditworthiness of the borrower and, if secured, collateral values. The Company employs a ten-grade risk rating system related to the credit quality of commercial loans and loans to state and political subdivisions of which the first six categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. 1 - Excellent - no apparent risk 2 - Good - minimal risk 3 - Acceptable - lower risk 4 - Acceptable - average risk 5 - Acceptable – higher risk 6 - Pass watch 7 - Special Mention - potential weaknesses 8 - Substandard - well defined weaknesses 9 - Doubtful - full collection unlikely 10 - Loss - considered uncollectible The Company maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential problem loans. Each loan officer assigns a rating to commercial loans and loans to state and political subdivisions at the time the loan is originated. Loans with risk ratings of one through five are reviewed annually based on the borrower’s fiscal year. Loans with risk ratings of six are reviewed every six to twelve months based on the dollar amount of the relationship with the borrower. Loans with risk ratings of seven through ten are reviewed at least quarterly, and as often as monthly, at management’s discretion. 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 Bank’s loan portfolio on an ongoing basis. These reviews are designed to recognize deteriorating credits in their earliest stages in an effort to reduce and control risk in the lending function as well as identifying potential shifts in the quality of the loan portfolio. The examinations by the outside loan review firm include the review of lending activities with respect to underwriting and processing new loans, monitoring the risk of existing loans and to provide timely follow-up and corrective action for loans showing signs of deterioration in quality. In addition, the outside firm reviews the methodology for the allowance for loan losses to determine compliance to policy and regulatory guidance. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company’s internal risk rating system as of December 31, 2021 and 2020: December 31, 2021 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 141,102 $ 151 $ 7,357 $ — $ 148,610 Construction 55,855 — — — 55,855 Secured by commercial real estate 438,519 2,848 10,037 — 451,404 Secured by residential real estate 83,604 — 1,137 — 84,741 State and political subdivisions 19,775 — — — 19,775 Total $ 738,855 $ 2,999 $ 18,531 $ — $ 760,385 December 31, 2020 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 219,104 $ 77 $ 8,250 $ — $ 227,431 Construction 57,594 — — — 57,594 Secured by commercial real estate 361,393 3,914 12,279 — 377,586 Secured by residential real estate 80,233 — 1,664 — 81,897 State and political subdivisions 25,302 — — — 25,302 Total $ 743,626 $ 3,991 $ 22,193 $ — $ 769,810 For retail loans, the Company evaluates credit quality based on the performance of the individual credits. The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of December 31, 2021 and 2020: December 31, 2021 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 99,560 $ 721 $ 100,281 Home equity loans and lines 61,102 680 61,782 Consumer 4,609 90 4,699 Total $ 165,271 $ 1,491 $ 166,762 December 31, 2020 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 82,103 $ 636 $ 82,739 Home equity loans and lines 63,191 752 63,943 Consumer 5,259 105 5,364 Total $ 150,553 $ 1,493 $ 152,046 The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio (excluding deferred fees and costs) summarized by the past due status, regardless of whether the loan is on non-accrual status, as of December 31, 2021 and 2020: December 31, 2021 30-59 past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 2,288 $ 1 $ 596 $ 2,885 $ 145,725 $ 148,610 Construction — — — — 55,855 55,855 Secured by commercial real estate — — — — 451,404 451,404 Secured by residential real estate — — 30 30 84,711 84,741 State and political subdivisions — — — — 19,775 19,775 Retail: 1-4 family residential mortgages 1,139 — 127 1,266 99,015 100,281 Home equity loans and lines 21 — 10 31 61,751 61,782 Consumer 20 11 — 31 4,668 4,699 Total $ 3,468 $ 12 $ 763 $ 4,243 $ 922,904 $ 927,147 December 31, 2020 30-59 days past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 2,392 $ 31 $ 1,157 $ 3,580 $ 223,851 $ 227,431 Construction — — — — 57,594 57,594 Secured by commercial real estate 318 — 40 358 377,228 377,586 Secured by residential real estate 189 — 340 529 81,368 81,897 State and political subdivisions — — — — 25,302 25,302 Retail: 1-4 family residential mortgages 396 303 282 981 81,758 82,739 Home equity loans and lines 16 2 51 69 63,874 63,943 Consumer 178 5 — 183 5,181 5,364 Total $ 3,489 $ 341 $ 1,870 $ 5,700 $ 916,156 $ 921,856 The following tables disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of December 31, 2021 and 2020: December 31, 2021 90 due (still accruing) Non-accrual Commercial: Commercial and industrial $ — $ 3,369 Construction — — Secured by commercial real estate — 2,279 Secured by residential real estate — 391 State and political subdivisions — — Retail: 1-4 family residential mortgages — 721 Home equity loans and lines — 680 Consumer — 90 Total $ — $ 7,530 December 31, 2020 90 due (still accruing) Non-accrual Commercial: Commercial and industrial $ — $ 4,367 Construction — — Secured by commercial real estate — 2,905 Secured by residential real estate — 875 State and political subdivisions — — Retail: 1-4 family residential mortgages — 636 Home equity loans and lines — 752 Consumer — 105 Total $ — $ 9,640 Activity in the allowance for loan losses for the years ended December 31, 2021, 2020 and 2019 are as follows: Year ended December 31, 2021 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 4,050 $ (774 ) $ — $ 92 $ 3,368 Construction 346 17 — — 363 Secured by commercial real estate 3,736 544 — — 4,280 Secured by residential real estate 871 181 (38 ) 21 1,035 State and political subdivisions 89 (20 ) — — 69 Retail: 1-4 family residential mortgages 533 113 — — 646 Home equity loans and lines 386 32 (49 ) 7 376 Consumer 265 410 (176 ) 43 542 Unallocated 550 (45 ) N/A N/A 505 Total $ 10,826 $ 458 $ (263 ) $ 163 $ 11,184 Year ended December 31, 2020 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 4,689 $ (411 ) $ (268 ) $ 40 $ 4,050 Construction 590 (244 ) — — 346 Secured by commercial real estate 2,519 1,205 — 12 3,736 Secured by residential real estate 629 174 — 68 871 State and political subdivisions 115 (26 ) — — 89 Retail: 1-4 family residential mortgages 549 (16 ) — — 533 Home equity loans and lines 310 35 — 41 386 Consumer 230 239 (282 ) 78 265 Unallocated 256 294 N/A N/A 550 Total $ 9,887 $ 1,250 $ (550 ) $ 239 $ 10,826 Year ended December 31, 2019 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 3,092 $ 1,771 $ (207 ) $ 33 $ 4,689 Construction 551 39 — — 590 Secured by commercial real estate 2,824 (315 ) — 10 2,519 Secured by residential real estate 754 (197 ) (51 ) 123 629 State and political subdivisions 153 (38 ) — — 115 Retail: 1-4 family residential mortgages 497 52 — — 549 Home equity loans and lines 338 (26 ) (17 ) 15 310 Consumer 164 219 (197 ) 44 230 Unallocated 461 (205 ) N/A N/A 256 Total $ 8,834 $ 1,300 $ (472 ) $ 225 $ 9,887 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. 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. Impairment is measured on a loan by loan basis for commercial loans and loans to state and political subdivisions by using either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential mortgage loans for impairment disclosures, unless such loans are part of a larger relationship that is impaired or are classified as a troubled debt restructuring. An allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the majority of the Company’s impaired loans are measured based on the estimated fair value of the loan’s collateral. For commercial loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes impaired, a decision is made regarding whether an updated certified appraisal of the real estate is necessary. This decision is based on various considerations, including the age of the most recent appraisal, the loan-to-value ratio based on the original appraisal and the condition of the property. Appraised values are discounted to arrive at the estimated selling price of the collateral, which is considered to be the estimated fair value. The discounts also include estimated costs to sell the property. For commercial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings or equipment appraisals or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. From time to time, QNB may extend, restructure, or otherwise modify the terms of existing loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that may be experiencing financial difficulties. A loan is considered to be a troubled debt restructuring (“TDR”) loan when the Company grants a concession to the borrower because of the borrower’s financial condition that it would not otherwise consider. Such concessions include the reduction of interest rates, extension of terms, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans classified as TDRs are considered non-performing and are also designated as impaired. The concessions made for TDRs involve lowering the monthly payments on loans through periods of interest only payments, a reduction in interest rate below a market rate or an extension of the term of the loan without a corresponding adjustment to the risk premium reflected in the interest rate, or a combination of these three methods. The restructurings rarely result in the forgiveness of principal or accrued interest. If the borrower has demonstrated performance under the previous terms and our underwriting process shows the borrower has the capacity to continue to perform under the restructured terms, the loan will continue to accrue interest. Non-accruing restructured loans may be returned to accrual status when there has been a sustained period of repayment performance (generally six consecutive months of payments) and both principal and interest are deemed collectible. Performing TDRs (not reported as non-accrual or past due 90 days or more and still accruing) totaled $4,142,000 and $4,469,000 as of December 31, 2021 and 2020, respectively. Non-performing TDRs totaled $658,000 and $843,000 as of December 31, 2021 and 2020, respectively. All TDRs are included in impaired loans. The following table illustrates the specific reserve for loan losses allocated to loans modified as TDRs. These specific reserves are included in the allowance for loan losses for loans individually evaluated for impairment. There were charge-offs resulting from loans modified as TDRs of $0, $0 and $5,000 during the years ended December 31, 2021, 2020 and 2019, respectively. December 31, 2021 2020 Unpaid principal balance Related allowance Unpaid principal balance Related allowance TDRs with no specific allowance recorded $ 1,477 $ — $ 2,008 $ — TDRs with an allowance recorded 3,323 690 3,304 503 Total $ 4,800 $ 690 $ 5,312 $ 503 There were no newly identified TDRs during the years ended December 31, 2021 and 2020. As of December 31, 2021 and 2020, QNB had commitments of $2,000 and $14,000, respectively, to lend additional funds to customers with loans whose terms have been modified in troubled debt restructurings. The company had one loan secured by residential real estate with a recorded investment of $127,000 for which foreclosure proceedings were in process as of December 31, 2021. There were three mortgage loans secured by residential real estate with a recorded investment of $395,000 for which foreclosure proceedings were in process at December 31, 2020. The following tables present the balance in the allowance of loan losses disaggregated on the basis of the Company’s impairment method by class of loans receivable along with the balance of loans receivable by class, excluding unearned fees and costs, disaggregated on the basis of the Company’s impairment methodology: Allowance for Loan Losses Loans Receivable December 31, 2021 Balance Balance to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 3,368 $ 2,090 $ 1,278 $ 148,610 $ 3,517 $ 145,093 Construction 363 — 363 55,855 — 55,855 Secured by commercial real estate 4,280 312 3,968 451,404 5,654 445,750 Secured by residential real estate 1,035 368 667 84,741 1,387 83,354 State and political subdivisions 69 — 69 19,775 — 19,775 Retail: 1-4 family residential mortgages 646 — 646 100,281 893 99,388 Home equity loans and lines 376 100 276 61,782 688 61,094 Consumer 542 3 539 4,699 53 4,646 Unallocated 505 N/A N/A N/A N/A N/A Total $ 11,184 $ 2,873 $ 7,806 $ 927,147 $ 12,192 $ 914,955 Allowance for Loan Losses Loans Receivable December 31, 2020 Balance Balance to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 4,050 $ 2,421 $ 1,629 $ 227,431 $ 4,503 $ 222,928 Construction 346 — 346 57,594 - 57,594 Secured by commercial real estate 3,736 432 3,304 377,586 6,323 371,263 Secured by residential real estate 871 73 798 81,897 2,051 79,846 State and political subdivisions 89 — 89 25,302 — 25,302 Retail: 1-4 family residential mortgages 533 — 533 82,739 813 81,926 Home equity loans and lines 386 117 269 63,943 765 63,178 Consumer 265 7 258 5,364 61 5,303 Unallocated 550 N/A N/A N/A N/A N/A Total $ 10,826 $ 3,050 $ 7,226 $ 921,856 $ 14,516 $ 907,340 The following table summarizes additional information regarding impaired loans by loan portfolio class as of December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Recorded investment (after charge-offs) Unpaid principal balance Related allowance Recorded investment (after charge-offs) Unpaid principal balance Related allowance With no specific allowance recorded: Commercial: Commercial and industrial $ 150 $ 157 $ — $ 647 $ 722 $ — Construction — — — — — — Secured by commercial real estate 2,361 2,702 — 3,018 3,671 — Secured by residential real estate 715 768 — 1,417 1,608 — Retail: 1-4 family residential mortgages 893 1,002 — 813 894 — Home equity loans and lines 514 586 — 537 577 — Consumer — — — — — — Total $ 4,633 $ 5,215 $ — $ 6,432 $ 7,472 $ — With an allowance recorded: Commercial: Commercial and industrial $ 3,367 $ 3,825 $ 2,090 $ 3,856 $ 5,462 $ 2,421 Construction — — — — — — Secured by commercial real estate 3,293 3,451 312 3,305 3,418 432 Secured by residential real estate 672 787 368 634 642 73 Retail: 1-4 family residential mortgages — — — — — — Home equity loans and lines 174 193 100 228 239 117 Consumer 53 68 3 61 73 7 Total $ 7,559 $ 8,324 $ 2,873 $ 8,084 $ 9,834 $ 3,050 Total: Commercial: Commercial and industrial $ 3,517 $ 3,982 $ 2,090 $ 4,503 $ 6,184 $ 2,421 Construction — — — — — — Secured by commercial real estate 5,654 6,153 312 6,323 7,089 432 Secured by residential real estate 1,387 1,555 368 2,051 2,250 73 Retail: 1-4 family residential mortgages 893 1,002 — 813 894 — Home equity loans and lines 688 779 100 765 816 117 Consumer 53 68 3 61 73 7 Total $ 12,192 $ 13,539 $ 2,873 $ 14,516 $ 17,306 $ 3,050 The following table presents additional information regarding the average recorded investment and interest income recognized on impaired loans for the years ended December 31, 2021, 2020 and 2019: Year Ended December 31, 2021 2020 2019 Average recorded investment Interest income recognized Average recorded investment Interest income recognized Average recorded investment Interest income recognized Commercial: Commercial and industrial $ 3,782 $ 5 $ 5,204 $ 5 $ 4,603 $ 1 Construction — — — — — — Secured by commercial real estate 5,813 167 6,696 171 4,682 94 Secured by residential real estate 1,706 61 2,002 69 1,713 40 State and political subdivisions — — — — — — Retail: 1-4 family residential mortgages 902 6 819 10 1,037 12 Home equity loans and lines 738 — 680 1 281 1 Consumer 57 1 66 — 73 — Total $ 12,998 $ 240 $ 15,467 $ 256 $ 12,389 $ 148

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Premises and Equipment	Note 6 - Premises and Equipment Premises and equipment, stated at cost less accumulated depreciation and amortization, are summarized below: December 31, 2021 2020 Land and buildings $ 15,933 $ 12,407 Furniture and equipment 16,345 16,052 Leasehold improvements 3,571 4,277 Right-of-use asset 3,423 4,258 Book value 39,272 36,994 Accumulated depreciation and amortization (22,732 ) (21,590 ) Net book value $ 16,540 $ 15,404 Depreciation and amortization expense on premises and equipment, which excludes operating lease costs in the table below, amounted to $1,200,000, $1,363,000, and $1,211,000 for the years ended December 31, 2021, 2020 and 2019, respectively. During 2021 QNB purchased the underlying assets of one lease which had a right-of-use asset of $945,000 and an operating liability of $952,000. The following table summarized the quantitative attributes of QNB’s operating leases: Year ended December 31, 2021 2020 Lease cost Operating lease cost $ 628 $ 672 Total lease cost 628 672 Other information Cash paid for amounts included in the measurement of lease liabilities: Cashflows from operating leases $ 631 $ 654 Right-of-use assets obtained in exchange for new operating lease liabilities $ 698 $ 1,086 Weighted average remaining lease terms: Operating leases 13.7 years 14.1 years Weighted average discount rates: Operating leases 2.78 % 2.96 %

Note 7 - Intangible Assets and

Note 7 - Intangible Assets and Loan Servicing	12 Months Ended
	Dec. 31, 2021
Transfers And Servicing Of Financial Assets [Abstract]
Intangible Assets and Loan Servicing	Note 7 - Intangible Assets and Loan Servicing Loans serviced for others are not included in the accompanying Consolidated Balance Sheets. The unpaid principal balances of mortgage loans serviced for others were $85,061,000 and $87,518,000 at December 31, 2021 and 2020, respectively. The following table reflects the activity of mortgage servicing rights for the periods indicated: Year ended December 31, 2021 2020 2019 Balance at beginning of year $ 533 $ 441 $ 451 Mortgage servicing rights capitalized 123 249 61 Mortgage servicing rights amortized (132 ) (136 ) (72 ) Fair market value adjustments 14 (21 ) 1 Balance at end of year $ 538 $ 533 $ 441 The balance of these mortgage servicing rights is included in other assets at December 31, 2021 and 2020 and the fair value of these rights was $615,000 and $568,000, respectively. The fair value of servicing rights was determined using discount rates ranging from 12.0% to 12.5% for both 2021 and 2020. The annual estimated amortization expense of intangible assets for each of the five succeeding fiscal years is as follows: 2022 $ 100 2023 83 2024 69 2025 56 2026 46

Note 8 - Time Deposits

Note 8 - Time Deposits	12 Months Ended
	Dec. 31, 2021
Time Deposit [Abstract]
Time Deposits	Note 8 - Time Deposits The aggregate amount of time deposits, including deposits in denominations of $100,000 or more, was $168,373,000 and $197,085,000 at December 31, 2021 and 2020, respectively. Time deposits that meet or exceed the FDIC insurance limit of $250,000 at December 31, 2021 and 2020 were $24,987,000 and $29,519,000, respectively. At December 31, 2021, the scheduled maturities of time deposits were as follows: 2022 $ 95,703 2023 21,702 2024 13,010 2025 15,940 2026 22,018 Thereafter — Total time deposits $ 168,373

Note 9 - Short-Term Borrowings

Note 9 - Short-Term Borrowings	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Short-Term Borrowings	Note 9 - Short-Term Borrowings December 31, Securities sold under agreements to repurchase (a) Other short - term borrowings (b) 2021 Balance $ 68,476 $ — Maximum indebtedness at any month end 79,257 — Daily average indebtedness outstanding 71,467 191 Average rate paid for the year 0.36 % 0.31 % Average rate on period-end borrowings 0.34 — 2020 Balance $ 58,838 $ — Maximum indebtedness at any month end 60,377 10,845 Daily average indebtedness outstanding 50,007 1,738 Average rate paid for the year 0.43 % 1.90 % Average rate on period-end borrowings 0.38 — (a) Securities sold under agreements to repurchase mature overnight. The repurchase agreements were collateralized by U.S. Government mortgage-backed securities and CMOs with an amortized cost of $89,439,000 and $69,793,000 and a fair value of $89,361,000 and $71,295,000 and at December 31, 2021 and 2020 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston. (b) Other short-term borrowings include Federal funds purchased and overnight borrowings from the FHLB. The Bank has five unsecured Federal funds lines granted by correspondent banks totaling $101,000,000. Federal funds purchased under these lines were $0 at both December 31, 2021 and 2020.

Note 10 - Long-Term Debt

Note 10 - Long-Term Debt	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Long-Term Debt	Note 10 - Long-Term Debt FHLB advances are collateralized by certain mortgage loans and also require the purchase of FHLB capital stock, which is included within restricted investment in bank stock on the Consolidated Balance Sheets. QNB’s FHLB stock is $1,317,000 and $1,029,000 at December 31, 2021 and 2020, respectively. QNB has a maximum borrowing capacity with the FHLB of approximately $341,398,000. At December 31, 2021 QNB had $10,000,000 in long-term advances outstanding with the FHLB at fixed rates, no short-term borrowings as reported in Note 9 and a letter of credit issued of $350,000. At December 31, 2020 QNB had $10,000,000 in long-term debt outstanding with the FHLB and a letter of credit of $350,000. Long-term advances at the FHLB mature as follows: As of December 31, 2021 Balance Maturing Weighted-Average Rate 2022 $ — —% 2023 10,000 1.57 2024 — — 2025 — — 2026 — — Thereafter — — Total long-term debt $ 10,000 1.57 %

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 11 - Income Taxes The components of the provision for income taxes are as follows: Year ended December 31, 2021 2020 2019 Current Federal income taxes $ 3,629 $ 2,569 $ 2,375 Current state income taxes 219 52 156 Deferred Federal income taxes (benefits) 21 (53 ) 207 Deferred state income taxes (benefits) 92 (6 ) 112 Net provision $ 3,961 $ 2,562 $ 2,850 At December 31, 2021 and 2020, the tax effects of temporary differences that represent the significant portion of deferred tax assets and liabilities are as follows: December 31, 2021 2020 Deferred tax assets Allowance for loan losses $ 2,349 $ 2,273 Net unrealized holding losses on investment securities available-for-sale 994 — Non-accrual interest income 32 39 Leasing liability 788 965 Deferred revenue 23 46 Incurred but not reported medical expense 31 34 Bonus 248 154 Other 54 90 Total deferred tax assets 4,519 3,601 Deferred tax liabilities Deferred loan income 430 419 Depreciation 295 406 Mortgage servicing rights 110 112 Net unrealized holding gains on investment securities available-for-sale — 1,502 Fair value adjustment on equity securities 286 19 Prepaid expenses 214 166 Right of use asset 719 894 Other 16 17 Total deferred tax liabilities 2,070 3,535 Net deferred tax asset $ 2,449 $ 66 The ability to realize deferred tax assets is dependent upon a variety of factors, including the generation of future taxable income, the existence of taxes paid and recoverable, the reversal of deferred tax liabilities and tax planning strategies. Based upon these and other factors, management believes it is more likely than not that QNB will realize the benefits of the above deferred tax assets. A reconciliation of the tax provision on income before taxes computed at the statutory rate s of 21 % for 202 1 , 20 20 and 201 9 and t h e actual tax provision was as follows : Year ended December 31, 2021 2020 2019 Dollar % Dollar % Dollar % Provision at statutory rate $ 4,295 21.0 % $ 3,075 21.0 % $ 3,193 21.0 % Tax-exempt interest and dividend income (527 ) (2.6 ) (518 ) (3.5 ) (538 ) (3.5 ) Bank-owned life insurance (104 ) (0.5 ) (62 ) (0.4 ) (61 ) (0.4 ) Stock-based compensation expense 19 0.1 20 0.1 20 0.1 State income tax 245 1.2 35 0.2 205 1.3 Other 33 0.2 12 0.1 31 0.2 Net provision $ 3,961 19.4 % $ 2,562 17.5 % $ 2,850 18.7 %

Note 12 - Employee Benefit Plan

Note 12 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2021
Compensation Related Costs [Abstract]
Employee Benefit Plans	Note 12 - Employee Benefit Plans The QNB Bank Retirement Savings Plan provides for elective employee contributions up to the maximum allowed by the IRS and a matching company contribution limited to 3%. In addition, the plan provides for safe harbor non-elective contributions of 5% of total compensation by QNB. QNB contributed a matching contribution of $340,000, $340,000 and $309,000 for the years ended December 31, 2021, 2020, and 2019, respectively, and a safe harbor contribution of $608,000 for 2021, $608,000 for 2020, and $533,000 for 2019. QNB’s Employee Stock Purchase Plan (the Plan) offers eligible employees an opportunity to purchase shares of QNB Corp. common stock at a 10% discount from the lesser of fair market value on the first or last day of each offering period (as defined by the Plan). At the 2016 Annual Meeting, shareholders approved the 2016 Employee Stock Purchase Plan (the 2016 Plan), which authorizes the issuance of 30,000 shares. As of May 31, 2021, 18,792 shares were issued under the 2016 Plan. The 2016 Plan expired on May 31, 2021. At the 2021 Annual Meeting, shareholders approved the 2021 Employee Stock Purchase Plan (the 2021 Plan), which authorizes the issuance of 30,000 shares. As of December 31, 2021, 2,162 shares were issued under the 2021 Plan. The 2021 Plan expires May 31, 2026. Shares issued pursuant to the Plan were as follows: Year ended December 31, 2021 2020 2019 Shares 4,906 5,723 3,310 Price per share $27.36 and $32.29 $25.52 and $25.56 $33.53

Note 13 - Stock Option Plan

Note 13 - Stock Option Plan	12 Months Ended
	Dec. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Option Plan	Note 13 - Stock Option Plan QNB has stock option plans (the Plans) administered by a committee which consists of three or more members of QNB’s Board of Directors. The Plans provide for the granting of either (i) Non-Qualified Stock Options (NQSOs) or (ii) Incentive Stock Options (ISOs). The exercise price of an option, as defined by the Plans, is the fair market value of QNB’s common stock at the date of grant. The Plans provide for the exercise either in cash or in securities of the Company or in any combination thereof. The 2015 Plan, which expires March 15, 2025, authorizes the issuance of 300,000 shares. The time period by which any option is exercisable under this Plan is determined by the Committee but shall not commence before the expiration of six months after the date of grant or continue beyond the expiration of five years after the date of grant. There were 148,200 options granted, 13,425 options forfeited, 20,825 options exercised and 113,950 options outstanding under the 2015 Plan as of December 31, 2021. As of December 31, 2021, there was approximately $75,000 of unrecognized compensation cost related to unvested stock option awards granted. That cost is expected to be recognized over the next 21 months. Stock option activity during 2021, 2020, and 2019 was as follows: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value Outstanding at December 31, 2018 95,075 35.11 Exercised (14,925 ) 27.16 Forfeited (1,500 ) 37.20 Granted 24,700 38.15 Outstanding at December 31, 2019 103,350 36.96 Exercised (9,550 ) 29.39 Forfeited (2,250 ) 39.86 Granted 25,000 36.50 Outstanding at December 31, 2020 116,550 37.42 Exercised (19,025 ) 30.97 Forfeited (8,575 ) 35.27 Granted 25,000 32.50 Outstanding at December 31, 2021 113,950 $ 37.58 2.20 $ 84 Exercisable at December 31, 2021 43,125 $ 40.72 0.65 $ — As of December 31, 2021, outstanding stock options consist of the following: Options outstanding Exercise price Remaining life (in years) Options exercisable Exercise price 24,000 $ 32.50 4.13 — $ — 24,200 36.50 3.13 — — 20,700 37.60 0.13 20,700 37.60 22,625 38.15 2.13 — — 22,425 43.60 1.14 22,425 43.60 Outstanding at December 31, 2021 113,950 $ 37.58 2.20 43,125 $ 40.72 The intrinsic value related to total stock options exercised during 2021, 2020, and 2019 are as follows: 2021 2020 2019 Intrinsic value of stock options exercised $ 31 $ 81 $ 153

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 14 - Related Party Transactions QNB has had, and may be expected to have in the future, banking transactions in the ordinary course of business with its executive officers, directors, principal shareholders, their immediate families and affiliated companies. The following table presents activity and amounts due from directors, principal officers, and their related interests. All of these transactions were made in the ordinary course of business on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with other persons. These transactions did not involve more than normal risk of collectability or present any other unfavorable features. Balance, December 31, 2020 $ 13,003 New loans 21,046 Repayments (20,508 ) Balance, December 31, 2021 $ 13,541 The following table provides additional information regarding transactions with related parties. December 31, 2021 2020 Commitments to extend credit $ 8,144 $ 7,624 Letters of credit 1,696 1,696 Deposits received 13,377 10,880

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 15 - Commitments and Contingencies Financial instruments with off-balance sheet risk: In the normal course of business there are various legal proceedings, commitments, and contingent liabilities which are not reflected in the Consolidated Financial Statements. Management does not anticipate any material losses as a result of these transactions and activities. They include, among other things, commitments to extend credit and standby letters of credit. The maximum exposure to credit loss, which represents the possibility of sustaining a loss due to the failure of the other parties to a financial instrument to perform according to the terms of the contract, is represented by the contractual amount of these instruments. QNB uses the same lending standards and policies in making credit commitments as it does for on-balance sheet instruments. The activity is controlled through credit approvals, control limits, and monitoring procedures. A summary of the Bank's financial instrument commitments is as follows: December 31, 2021 2020 Commitments to extend credit and unused lines of credit $ 325,449 $ 296,537 Standby letters of credit 21,321 22,567 Total financial instrument commitments $ 346,770 $ 319,104 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require the payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. QNB evaluates each customer’s creditworthiness on a case-by-case basis. Standby letters of credit are conditional commitments issued by the Bank to guarantee the financial or performance obligation of a customer to a third party. QNB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making conditional obligations as it does for on-balance sheet instruments. Standby letters of credit totaling $19,075,000 expire within one year. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending other loan commitments. The Bank requires collateral and personal guarantees supporting these letters of credit as deemed necessary. The amount of collateral obtained for letters of credit and commitments to extend credit is based on management’s credit evaluation of the customer. Collateral varies, but may include real estate, accounts receivable, marketable securities, pledged deposits, inventory or equipment. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of personal guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The amount of the liability as of December 31, 2021 and 2020 for guarantees under standby letters of credit issued is not material. Other commitments: QNB has committed to various operating leases for several of their branch and office facilities. Some of these leases include specific provisions relating to rent increases. A maturity analysis of the operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is as follows: Operating Leases 2022 $ 615 2023 564 2024 435 2025 448 2026 315 Thereafter 2,682 Total undiscounted cashflows 5,059 Total discount on cashflows (1,307 ) Total lease liabilities $ 3,752 Some of the leases contain renewal options to extend the initial terms of the lease for periods ranging from five to ten years and certain leases allow for multiple extensions, the commitment for such renewals is not included above if they have not been exercised as of December 31, 2021. Operating lease costs, which include common area maintenance costs not included in the minimum lease payments above, for the years ended December 31, 2021, 2020 and 2019, was $749,000, $808,000 and $778,000, respectively.

Note 16 - Accumulated Other Com

Note 16 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2021
Other Comprehensive Income Loss Tax [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 16 - Accumulated Other Comprehensive Income (Loss) The following shows the components of accumulated other comprehensive income (loss) during the periods ended December 31, 2021, 2020 and 2019: December 31, 2021 2020 2019 Unrealized net holding (losses) gains on available-for-sale securities $ (4,734 ) $ 7,151 $ 325 Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings — — — Accumulated other comprehensive (loss) income (4,734 ) 7,151 325 Tax effect* 994 (1,502 ) (68 ) Accumulated other comprehensive (loss) income, net of tax $ (3,740 ) $ 5,649 $ 257 * At tax rates of 21% The following table presents amounts reclassified out of accumulated other comprehensive income (loss) for the years ended December 31, 2021, 2020 and 2019: Amount reclassified from accumulated other comprehensive income (loss) Details about accumulated other comprehensive income (loss) 2021 2020 2019 Affected line item in statement of income Realized net holding gains (losses) on available-for-sale securities $ 18 $ 24 $ (26 ) Net gain on sale of investment securities Other-than-temporary impairment losses on investment securities — — — Net other-than-temporary impairment losses on investment securities Net gain (loss) on sale of investment securities 18 24 (26 ) Tax effect* (4 ) (5 ) 5 Provision for income taxes Total reclassification out of accumulated other comprehensive income (loss), net of tax $ 14 $ 19 $ (21 ) Net of tax *At rate of 21%

Note 17 - Fair Value Measuremen

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements and Fair Values of Financial Instruments	Note 17 - Fair Value Measurements and Fair Values of Financial Instruments FASB ASC 820, Fair Value Measurements and Disclosures ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The measurement of fair value should be consistent with one of the following valuation techniques: market approach, income approach, and/or cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (including a business). For example, valuation techniques consistent with the market approach often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering factors specific to the measurement (qualitative and quantitative). Valuation techniques consistent with the market approach include matrix pricing. Matrix pricing is a mathematical technique used principally to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the security’s relationship to other benchmark quoted securities. For financial assets measured at fair value on a recurring and nonrecurring basis, the fair value measurements by level within the fair value hierarchy used were as follows: December 31, 2021 Quoted in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Securities available-for-sale U.S. Government agency securities $ — $ 97,499 $ — $ 97,499 State and municipal securities — 131,035 — 131,035 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 329,938 — 329,938 Collateralized mortgage obligations (CMOs) — 127,012 — 127,012 Pooled trust preferred securities — — 75 75 Corporate debt securities — 6,801 — 6,801 Total securities available-for-sale — 692,285 75 692,360 Equity securities 12,410 — — 12,410 Total recurring fair value measurements $ 12,410 $ 692,285 $ 75 $ 704,770 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 4,686 $ 4,686 Mortgage servicing rights — — 117 117 Total nonrecurring fair value measurements $ — $ — $ 4,803 $ 4,803 * impairment December 31, 2020 Quoted in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Securities available-for-sale U.S. Government agency securities $ — $ 69,776 $ — $ 69,776 State and municipal securities — 87,812 — 87,812 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 175,847 — 175,847 Collateralized mortgage obligations (CMOs) — 94,948 — 94,948 Pooled trust preferred securities — — 70 70 Corporate debt securities — 7,193 — 7,193 Total securities available-for-sale — 435,576 70 435,646 Equity securities 12,849 — — 12,849 Total recurring fair value measurements $ 12,849 $ 435,576 $ 70 $ 448,495 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 5,034 $ 5,034 Mortgage servicing rights — — 291 291 Total nonrecurring fair value measurements $ — $ — $ 5,325 $ 5,325 * impairment The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements December 31, 2021 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 4,369 Appraisal (1) Appraisal adjustments (2) -15% to -20% Liquidation expenses (3) -10% Impaired loans 317 Financial statement values for UCC collateral Financial statement value discounts (4) -30 to -100% Mortgage servicing rights 117 Discounted cash flow Remaining term 3 to 29 yrs Prepayment Speeds 187% to 312% Discount rate 12.0% to 12.5% Quantitative information about Level 3 fair value measurements December 31, 2020 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 4,754 Appraisal (1) Appraisal adjustments (2) -10% to -30% Liquidation expenses (3) -10% Impaired loans 280 Financial statement values for UCC collateral Financial statement value discounts (4) -87.5 to -100% Mortgage servicing rights 291 Discounted cash flow Remaining term 2 to 30 yrs Prepayment Speeds 243% to 320% Discount rate 12.0% to 12.5% (1) Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various level 3 inputs which are not always identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value. (3) Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value. (4) Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value. The following table presents additional information about the securities available-for-sale measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the year ended December 31: Fair value measurements using significant unobservable inputs (Level 3) Securities available-for-sale 2021 2020 Balance, beginning of year $ 70 $ 79 Payments received (1 ) (1 ) Sale of securities — — Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive income 6 (8 ) Transfers in and/or out of Level 3 — — Balance, end of year $ 75 $ 70 There were also no transfers in or out of level 3 for the same periods. There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the years ended December 31, 2021 and 2020. The Level 3 securities consist of one collateralized debt obligation security (“PreTSL”), which is backed by trust preferred securities issued by banks. The market for this security at December 31, 2021 was not active and markets for similar securities also are not active. The new issue market is also inactive and there are currently very few market participants who are willing and or able to transact for these securities. Given conditions in the debt markets today and the absence of observable transactions in the secondary and new issue markets, we determined: • The few observable transactions and market quotations that are available are not reliable for purposes of determining fair value at December 31, 2021; • An income valuation approach technique (present value technique) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than the market approach valuation technique used at prior measurement dates; and • PreTSLs will be classified within Level 3 of the fair value hierarchy because significant adjustments are required to determine fair value at the measurement date. The Bank used an independent third party to value this security using a discounted cash flow analysis. Based on management’s review of the bond’s single The following information should not be interpreted as an estimate of the fair value of QNB since a fair value calculation is only provided for a limited portion of QNB’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between QNB’s disclosures and those of other companies may not be meaningful. The following methods and assumptions were used to estimate the fair values of each major classification of financial instrument and non-financial asset at December 31, 2021 and 2020: 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: available-for-sale (carried at fair value) and equity investments with readily determinable fair values (carried at fair value): The fair value of securities are 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. Restricted investment in stocks (carried at cost): The fair value of stock in Atlantic Community Bankers Bank and the Federal Home Loan Bank and VISA Class B is the carrying amount, based on redemption provisions, and considers the limited marketability of such securities. Loans Held for Sale (carried at lower of cost or fair value): The fair value of loans held for sale is determined, when possible, using quoted secondary market prices. If no such quoted prices exist, the fair value of a loan is determined using quoted prices for a similar loan or loans, adjusted for the specific attributes of that loan. Loans Receivable (carried at cost): The fair values of loans are estimated using discounted cash flow analyses, using market rates at the balance sheet date that reflect the credit and interest rate-risk inherent in the loans. Projected future cash flows are calculated based upon contractual maturity or call dates, projected repayments and prepayments of principal. Generally, for variable rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Impaired Loans (generally carried at fair value): Impaired loans are loans in which QNB has measured impairment generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. Mortgage Servicing Rights (carried at lower of cost or fair value): The fair value of mortgage servicing rights is based on a valuation model that calculates the present value of estimated net servicing income. The mortgage servicing rights are stratified into tranches based on predominant characteristics, such as interest rate, loan type and investor type. The valuation incorporates assumptions that market participants would use in estimating future net servicing income. Deposit liabilities (carried at cost): The fair value of deposits with no stated maturity (e.g. demand deposits, interest-bearing demand accounts, money market accounts and savings accounts) are by definition, equal to the amount payable on demand at the reporting date (i.e. their carrying amounts). This approach to estimating fair value excludes the significant benefit that results from the low-cost funding provided by such deposit liabilities, as compared to alternative sources of funding. Deposits with a stated maturity (time deposits) have been valued using the present value of cash flows discounted at rates approximating the current market for similar deposits. Short-term borrowings (carried at cost): The carrying amount of short-term borrowings approximates their fair values. Long-term debt (carried at cost): Long-term debt has stated maturities and have been valued using the present value of cash flows discounted at rates approximating the current market for similar debt instruments. Off-balance-sheet instruments (disclosed at cost): The fair value for the Bank’s off-balance sheet instruments (lending commitments and letters of credit) are based on fees currently charged in the market to enter into similar agreements, taking into account, the remaining terms of the agreements and the counterparties’ credit standing. Management uses its best judgment in estimating the fair value of QNB’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Company could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of the respective period ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each year end. The estimated fair values and carrying amounts of QNB’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements December 31, 2021 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 13,390 $ 13,390 $ 13,390 $ — $ — Investment securities: Available-for-sale 692,360 692,360 — 692,285 75 Equity 12,410 12,410 12,410 — — Restricted investment in bank stocks 1,329 1,329 — 1,329 — Loans held for sale — — — — — Net loans 915,286 916,271 — — 916,271 Mortgage servicing rights 538 615 — — 615 Accrued interest receivable 4,104 4,104 — 4,104 — Financial liabilities Deposits with no stated maturities $ 1,281,372 $ 1,281,372 $ 1,281,372 $ — $ — Deposits with stated maturities 168,373 168,039 — 168,039 — Short-term borrowings 68,476 68,476 68,476 — — Long-term debt 10,000 10,114 10,114 — — Accrued interest payable 211 211 — 211 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 70 — 70 — Fair value measurements December 31, 2020 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 39,331 $ 39,331 $ 39,331 $ — $ — Investment securities: Available-for-sale 435,646 435,646 — 435,576 70 Equity 12,849 12,849 12,849 — — Restricted investment in bank stocks 1,041 1,041 — 1,041 — Loans held for sale 6,570 6,886 — 6,886 — Net loans 909,216 915,726 — — 915,726 Mortgage servicing rights 533 568 — — 568 Accrued interest receivable 4,825 4,825 — 4,825 — Financial liabilities Deposits with no stated maturities $ 1,030,982 $ 1,030,982 $ 1,030,982 $ — $ — Deposits with stated maturities 197,085 199,127 — 199,127 — Short-term borrowings 58,838 58,838 58,838 — — Long-term debt 10,000 10,269 10,269 — — Accrued interest payable 350 350 — 350 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 88 — 88 —

Note 18 - Revenue Recognition f

Note 18 - Revenue Recognition from Contracts with Customers	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer [Abstract]
Revenue Recognition from Contracts with Customers	Note 18 - Revenue Recognition from Contracts with Customer QNB generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. The main types of revenue contracts included in non-interest income within the Consolidated Statements of Income are as follows: • Fees for services to customers—fees include service charges on deposits which are included as liabilities in the consolidated statement of financial position and consist of transaction-based fees, stop payment fees, Automated Clearing House (ACH) fees, account maintenance fees, and overdraft services fees for various retail and business checking customers. These fees are charged as earned on the day of the transaction or within the month of the service, with the exception of Enhanced Account Analysis Fees, which are calculated on the previous month’s activity and assessed on the following month. The Enhanced Account Analysis Fees are currently being accrued; the revenue is currently being recorded in the month it is earned. Service charges on deposits are withdrawn directly from the customer’s account balance. • ATM and debit card – fees are recognized at the time the transaction is executed as that is the point in time QNB fulfills the customer’s request. • Retail brokerage and advisory—fee income and related expenses are accrued monthly to properly record the revenues in the month they are earned. Advisory fees are collected in advance on a quarterly basis. These advisory fees are recorded in the first month of the quarter for which the service is being performed. Fees that are transaction based are recognized at the point in time that the transaction is executed (i.e. trade date). • Merchant – QNB earns interchange fees from credit/debit cardholder transactions conducted through VISA/MasterCard payment networks. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized monthly, concurrently with the transaction processing services provided to the cardholder within the month. • Other—includes credit card fees, sales of checks to depositors, miscellaneous fees and gain/losses on sale of OREO. • Credit card fees are recognized monthly, concurrently with the transaction processing services provided to the cardholder within the month. • Sales of checks to depositors are commissions earned from a third-party who provides checks to QNB’s customers. There is a pre-paid incentive with the third party which is recognized over the term of the contract. Other commissions on the sales of checks are recorded weekly. • Miscellaneous fees, such as wire, cashier check and garnishment fees, are charged as earned on the day of the transaction. • Gain (loss) on sales of OREO – QNB records a gain or loss from the sale of OREO when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the QNB finances the sale of OREO to the buyer, QNB assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the OREO asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, QNB adjusts the transaction prices and related gain (loss) on sale if a significant financing component is present.

Note 19 - Parent Company Financ

Note 19 - Parent Company Financial Information	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Parent Company Financial Information	Note 19 - Parent Company Financial Information Condensed financial statements of QNB Corp. only: Balance Sheets December 31, 2021 2020 Assets Cash and cash equivalents $ 1,234 $ 242 Investment securities (cost of $11,419 and $12,784) 12,410 12,849 Investment in subsidiary 123,412 121,427 Other assets 8 9 Total assets $ 137,064 $ 134,527 Liabilities Other liabilities $ 570 $ 82 Shareholders' equity 136,494 134,445 Total liabilities and shareholders' equity $ 137,064 $ 134,527 Statements of Income Year ended December 31, 2021 2020 2019 Dividends from subsidiary $ 5,733 $ 4,413 $ 3,820 Interest, dividend and other income 386 346 292 Securities gains 1,788 585 1,781 Net unrealized gain (loss) on investment equity securities 926 (47 ) 770 Total income 8,833 5,297 6,663 Expenses 491 457 420 Income before applicable income taxes and equity in undistributed income of subsidiary 8,342 4,840 6,243 Provision (benefit) for income taxes 724 97 714 Income before equity in undistributed income of subsidiary 7,618 4,743 5,529 Equity in undistributed income of subsidiary 8,874 7,340 6,828 Net income $ 16,492 $ 12,083 $ 12,357 Statements of Comprehensive Income (in thousands) Year ended December 31, 2021 2020 2019 Before tax amount Tax expense (benefit) Net of tax amount Before tax amount Tax expense (benefit) Net of tax amount Before tax amount Tax expense (benefit) Net of tax amount Net income $ 20,453 $ 3,961 $ 16,492 $ 14,645 $ 2,562 $ 12,083 $ 15,207 $ 2,850 $ 12,357 Other comprehensive (loss)/income: Net unrealized holding (losses)/gains on available-for-sale securities: Unrealized holding (losses)/gains arising during the period (11,867 ) (2,492 ) (9,375 ) 6,850 1,439 5,411 9,327 1,959 7,368 Reclassification adjustment for (gains)/losses included in net income (18 ) (4 ) (14 ) (24 ) (5 ) (19 ) 26 5 21 (11,885 ) (2,496 ) (9,389 ) 6,826 1,434 5,392 9,353 1,964 7,389 Total comprehensive income $ 8,568 $ 1,465 $ 7,103 $ 21,471 $ 3,996 $ 17,475 $ 24,560 $ 4,814 $ 19,746 Statements of Cash Flows Year ended December 31, 2021 2020 2019 Operating Activities Net income $ 16,492 $ 12,083 $ 12,357 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income from subsidiary (8,874 ) (7,340 ) (6,828 ) Net securities gains (1,788 ) (585 ) (1,781 ) Net unrealized (gain) loss on investment equity securities (926 ) 47 (770 ) Stock-based compensation expense 102 112 118 Accretion of discounts on investment securities — — (45 ) Increase (decrease) in other liabilities 222 (682 ) 762 Decrease in other assets 2 17 126 Deferred income tax provision (benefit) 265 (20 ) 247 Net cash provided by operating activities 5,495 3,632 4,186 Investing activities Purchase of investment equity securities (4,615 ) (7,914 ) (9,030 ) Purchase of investment securities available-for-sale — — (8,730 ) Proceeds from sale of investment equity securities 7,768 4,767 11,838 Proceeds from sale of investment securities available-for-sale — — 8,775 Capital contribution to Bank (2,500 ) — — Net cash provided (used) by investing activities 653 (3,147 ) 2,853 Financing activities Cash dividend paid (4,375 ) (4,226 ) (4,086 ) Treasury stock purchase (1,356 ) (130 ) — Proceeds from issuance of common stock 575 497 591 Net cash used by financing activities (5,156 ) (3,859 ) (3,495 ) Increase (decrease) cash and cash equivalents 992 (3,374 ) 3,544 Cash and cash equivalents at beginning of year 242 3,616 72 Cash and cash equivalents at end of year $ 1,234 $ 242 $ 3,616

Note 20 - Regulatory Restrictio

Note 20 - Regulatory Restrictions	12 Months Ended
	Dec. 31, 2021
Regulated Operations [Abstract]
Regulatory Restrictions	Note 20 - Regulatory Restrictions Dividends payable by the Company and the Bank are subject to various limitations imposed by statutes, regulations and policies adopted by bank regulatory agencies. Under Pennsylvania and Federal banking law, the Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval. Under Federal Reserve regulations, the Bank is limited as to the amount it may lend affiliates, including the Company, unless such loans are collateralized by specific obligations. Both the Company and the Bank are subject to regulatory capital requirements administered by Federal bank regulatory agencies. Failure to meet minimum capital requirements can initiate actions by regulators that could have an effect on the financial statements. Under the framework for prompt corrective action, both the Company and the Bank must meet capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items. The capital amounts and classification are also subject to qualitative judgments by the regulators. Management believes, as of December 31, 2021, that the Company and the Bank met capital adequacy requirements to which they were subject. The Bank is presently considered to be “well capitalized” under the regulatory framework. To be categorized as well capitalized, the Company and the Bank must maintain minimum ratios set forth in the table below. The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2021 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 151,501 13.60 % 89,111 8.00 % 111,389 10.00 % Bank 138,419 12.85 86,162 8.00 107,702 10.00 Tier I capital (to risk-weighted assets): Consolidated 140,226 12.59 66,833 6.00 66,833 6.00 Bank 127,144 11.81 64,621 6.00 86,162 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 140,226 12.59 50,125 4.50 N/A N/A Bank 127,144 11.81 48,466 4.50 70,006 6.50 Tier I capital (to average assets): Consolidated 140,226 8.39 66,890 4.00 N/A N/A Bank 127,144 7.67 66,295 4.00 82,868 5.00 Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2020 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 139,705 13.95 % $ 80,125 8.00 % $ 100,156 10.00 % Bank 126,687 13.15 77,047 8.00 96,308 10.00 Tier I capital (to risk-weighted assets): Consolidated 128,788 12.86 60,094 6.00 60,094 6.00 Bank 115,770 12.02 57,785 6.00 77,047 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 128,788 12.86 45,070 4.50 N/A N/A Bank 115,770 12.02 43,339 4.50 62,600 6.50 Tier I capital (to average assets): Consolidated 128,788 9.07 56,776 4.00 N/A N/A Bank 115,770 8.23 56,286 4.00 70,357 5.00

Note 21 - Consolidated Quarterl

Note 21 - Consolidated Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	Note 21 - Consolidated Quarterly Financial Data (Unaudited) The unaudited quarterly results of operations for the years ended 2021 and 2020 are in the following table: Quarters Ended 2021 Quarters Ended 2020 March 31 June 30 September 30 December 31 March 31 June 30 September 30 December 31 Interest income $ 11,731 $ 11,380 $ 11,721 $ 11,938 $ 11,331 $ 10,740 $ 10,763 $ 10,859 Interest expense 1,214 1,162 1,137 1,130 2,168 1,506 1,433 1,338 Net interest income 10,517 10,218 10,584 10,808 9,163 9,234 9,330 9,521 Provision for loan losses 275 183 — — 500 250 250 250 Non-interest income 3,404 2,534 1,315 2,528 (1,571 ) 2,817 2,809 3,547 Non-interest expense 7,323 7,749 7,790 8,135 7,278 6,869 7,197 7,611 Income before income taxes 6,323 4,820 4,109 5,201 (186 ) 4,932 4,692 5,207 Provision for income taxes 1,273 951 685 1,052 (406 ) 998 914 1,056 Net Income $ 5,050 $ 3,869 $ 3,424 $ 4,149 $ 220 $ 3,934 $ 3,778 $ 4,151 Earnings Per Share - basic * $ 1.42 $ 1.09 $ 0.96 $ 1.17 $ 0.06 $ 1.11 $ 1.07 $ 1.17 Earnings Per Share - diluted * $ 1.42 $ 1.09 $ 0.96 $ 1.17 $ 0.06 $ 1.11 $ 1.07 $ 1.17 * Due to rounding, quarterly earnings per share may not sum to annual earnings per share

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. The consolidated entity is referred to herein as “QNB”. All significant inter-company accounts and transactions have been eliminated in the Consolidated Financial Statements. Tabular information, other than share and per share data, is presented in thousands of dollars. Certain prior period amounts have been reclassified to conform with the current year’s presentation.
Use of Estimates	Use of Estimates These statements are prepared in accordance with US GAAP and predominant practices within the banking industry. The preparation of these Consolidated Financial Statements requires QNB to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. QNB evaluates estimates on an on-going basis. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of the valuation of other real estate owned, the fair value of financial instruments, other-than-temporary impairment of investment securities, the determination of impairment of restricted bank stock and the valuation of deferred tax assets and income taxes. QNB bases its estimates on historical experience and various other factors and assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Significant Group Concentrations of Credit Risk	Significant Group Concentrations of Credit Risk Most of the QNB’s activities are with customers located within Bucks, Montgomery and Lehigh Counties in southeastern Pennsylvania. Note 4 discusses the types of investment securities in which the Company invests. Note 5 discusses the types of lending in which the Company engages. The Company does not have any significant concentrations to any one industry or customer. Although the Company has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents consist of cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in the Federal Reserve Bank and other banks and Federal funds sold. QNB maintains a portion of its interest-bearing deposits at various commercial financial institutions. At times, the balances exceed the FDIC insured limits; QNB has not experienced a loss due to the balances exceeding FDIC limits.
Trading Securities and Investment Securities	Trading Securities The Company may engage in trading activities for its own account. Interest and dividends are included in interest income. Debt securities that are bought and held principally for the purpose of selling in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings. Investment Securities Investment debt securities that QNB has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and reported at amortized cost. Interest is included in interest income. Debt securities not classified as either held-to-maturity securities or trading securities are classified as available-for-sale debt securities and reported at fair value, with unrealized gains and losses, net of tax, excluded from earnings and reported in other comprehensive income or loss, a separate component of shareholders’ equity. Management determines the appropriate classification of securities at the time of purchase. Available-for-sale debt securities include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in credit ratings, changes in market interest rates and related changes in the securities’ prepayment risk or to meet liquidity needs. Premiums and discounts on debt securities are recognized in interest income using a constant yield method. Gains and losses on sales of available-for-sale securities are recorded on the trade date and are computed on the specific identification method and included in non-interest income. Equity investments with readily determinable fair values are measured at fair value. The changes in fair value are recognized in net income. Dividends are included in interest income.
Other-than-Temporary Impairment of Investment Securities	Other-than-Temporary Impairment of Investment Securities Securities are evaluated periodically to determine whether a decline in their value is other-than-temporary. Management utilizes criteria such as the magnitude and duration of the decline, in addition to the reasons underlying the decline, to determine whether the loss in value is other-than-temporary. The term “other-than-temporary” is not intended to indicate that the decline is permanent, but indicates that the prospects for a near-term recovery of value is not necessarily favorable, or that there is a lack of evidence to support realizable value equal to or greater than carrying value of the investment. For equity securities without a readily determinable market value, once a decline in value is determined to be other-than-temporary, the value of the equity security is reduced to fair value and a corresponding charge to earnings is recognized. Temporary improvements in the fair value on equity securities with an OTTI change would not be recognized. The Company follows the accounting guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 320-10 as it relates to the recognition and presentation of other-than-temporary impairment (“OTTI”). 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 other-than-temporarily 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 other-than-temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income. For held to maturity debt securities, the amount of an other-than-temporary impairment recorded in other comprehensive income for the non-credit portion of a previous other-than-temporary impairment would be amortized prospectively over the remaining life of the security based on the timing of future estimated cash flows of the security.
Restricted Investment in Stock	Restricted Investment in Stock Restricted bank stock is comprised of restricted stock of the Federal Home Loan Bank of Pittsburgh (“FHLB”) in the amount of $1,317,000, the Atlantic Community Bankers Bank in the amount of $12,000 and VISA Class B stock with a carrying cost of $0 at December 31, 2021. Federal law requires a member institution of the FHLB to hold stock of its district bank according to a predetermined formula. These restricted securities are carried at cost. The Bank owns 6,502 shares of Visa Class B stock, which was necessary to participate in Visa services in support of the Bank’s credit card, debit card, and related payment programs (permissible activities under banking regulations) as a member institution. Following the resolution of Visa’s covered litigation, shares of Visa’s Class B stock will be converted to Visa Class A shares using a conversion factor (1.6181 as of December 29, 2021), which is periodically adjusted to reflect VISA’s ongoing litigation costs. There is a very limited market for this stock, as only current owners of Class B shares are permitted to transact in Class B. Due to the lack of orderly trades and public information of such trades, Visa Class B does not have a readily determinable fair value. These restricted investments are carried at cost and evaluated for OTTI periodically. As of December 31, 2021, there was no OTTI associated with these shares.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the principal amount outstanding, net of deferred loan fees and costs. Interest income is accrued on the principal amount outstanding. Loan origination and commitment fees and related direct costs are deferred and amortized to income over the term of the respective loan and loan commitment period as a yield adjustment. Loans held-for-sale consist of residential mortgage loans and are carried at the lower of aggregate cost or fair value. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential mortgages held-for-sale are included in non-interest income.
Non-Performing Assets	Non-Performing Assets Non-performing assets are comprised of accruing loans past due 90 days or more, non-accrual loans and investment securities, restructured loans, other real estate owned and repossessed assets. Non-accrual loans and investment securities are those on which the accrual of interest has ceased. Loans are placed on non-accrual status immediately if, in the opinion of management, collection is doubtful, or when principal or interest is past due 90 days or more and collateral is insufficient to cover principal and interest. Interest accrued, but not collected at the date a loan is placed on non-accrual status, is reversed and charged against interest income. Subsequent cash receipts are applied either to the outstanding principal or recorded as interest income, depending on management’s assessment of the ultimate collectability of principal and interest. Loans are returned to an accrual status when the borrower’s ability to make periodic principal and interest payments has returned to normal (i.e. brought current with respect to principal or interest or restructured) and the paying capacity of the borrower and/or the underlying collateral is deemed sufficient to cover principal and interest. From time to time, QNB may extend, restructure, or otherwise modify the terms of existing loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that may be experiencing financial difficulties. A loan is considered to be a troubled debt restructuring (“TDR”) loan when the Company grants a concession to the borrower because of the borrower’s financial condition that it would not otherwise consider. Such concessions may include the reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans classified as TDRs are considered non-performing and are also designated as impaired. Accounting for impairment in the performance of a loan is required when it is probable that all amounts, including both principal and interest, will not be collected in accordance with the loan agreement. Impaired loans are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate or, at the loan’s observable market price or the fair value of the collateral if the loans are collateral dependent. Impairment criteria are applied to the loan portfolio exclusive of smaller homogeneous loans such as residential mortgage and consumer loans which are evaluated collectively for impairment. Loans are fully charged-off or charged down to net realizable value (fair value of collateral less estimated costs to sell) when deemed uncollectible due to bankruptcy or other factors, or when they reach a defined number of days past due based on loan product, industry practice, terms and other factors. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates.
Allowance for Loan Losses	Allowance for Loan Losses QNB maintains an allowance for loan losses, 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 by the provision for loan losses and recoveries of previous losses. The provisions for loan losses are charged to earnings to bring the total allowance for loan losses to a level considered necessary by management. The allowance for loan losses is based on management’s continuing review and evaluation of the loan portfolio. The level of the allowance is determined by assigning specific reserves to individually identified problem credits and general reserves to all other loans. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value) of the impaired loan is lower than the carrying value of that loan. The portion of the allowance that is allocated to internally criticized and 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 covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates. These loss rates are based on a three-year history of charge-offs and are more heavily weighted for recent experience for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include: • Lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices. • External factor effects, such as legal and regulatory requirements. • National, regional, and local economic and business conditions as well as the condition of various market segments, including the value of underlying collateral for collateral dependent loans. • Nature and volume of the portfolio including growth. • Experience, ability, and depth of lending management and staff. • Volume and severity of past due, classified and nonaccrual loans. • Quality of the Company’s loan review system, and the degree of oversight by the Company’s Board of Directors. • Existence and effect of any concentrations of credit and changes in the level of such concentrations. • The duration of the COVID-19 Pandemic, modifications and stimulus packages masking underlying credit issues. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Management emphasizes loan quality and close monitoring of potential problem credits. Credit risk identification and review processes are utilized in order to assess and monitor the degree of risk in the loan portfolio. QNB’s lending and credit administration staff are charged with reviewing the loan portfolio and identifying changes in the economy or in a borrower’s circumstances which may affect the ability to repay debt or the value of pledged collateral. A loan classification and review system exists that identifies those loans with a higher than normal risk of collection. 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 loan review group tests risk assessments and evaluates the adequacy of the allowance for loan losses. Management meets monthly to review the credit quality of the loan portfolio and quarterly to review the allowance for loan losses. In addition, various regulatory agencies, as an integral part of their examination process, periodically review QNB’s allowance for loan losses. Such agencies may require QNB to recognize additions to the allowance based on their judgments using information available to them at the time of their examination. Management believes that it uses the best information available to make determinations about the adequacy of the allowance and that it has established its existing allowance for loan losses in accordance with US GAAP. If circumstances differ substantially from the assumptions used in making determinations, future adjustments to the allowance for loan losses 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 as a result of the factors discussed above.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Servicing Assets	Servicing Assets Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. When mortgage loans are sold, a portion of the cost of originating the loan is allocated to the servicing rights based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The Company subsequently measures servicing rights using the amortization method where servicing rights are amortized in proportion to and over the period of estimated net servicing income. On a quarterly basis, an independent third party determines the fair value of QNB’s servicing assets. These assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If the Company later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into other non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal, or a fixed amount per loan and are recorded as other non-interest income when earned and netted against the amortization of mortgage servicing rights.
Foreclosed Assets	Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance of foreclosed assets are included in other non-interest expense. At both December 31, 2021 and 2020 the Company had no foreclosed assets.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years Expenditures for maintenance and repairs are charged to operations as incurred. Gains or losses upon disposition are reflected in earnings as realized. The “Premises and equipment, net” category Consolidated Balance Sheets also includes the right-of-use assets associated with operating leases. The discount rates used in determining the initial value of the right of use assets are based on the FHLB Amortizing Fixed Loan Rate for the term of each lease. QNB typically enters into lease agreements with an initial term of 5 to 10 years and subsequent additional optional terms in increments of 5 years. The lease agreements also contain termination options. None of the leases contain purchase options and none transfer the ownership of the leased asset. QNB has renewed one operating lease and purchased the underlying assets of one its leased properties during 2021. Operating lease liabilities are included with “Other liabilities” on the Consolidated Balance Sheets. All operating lease costs are included in non-interest expense within “Net occupancy” on the Consolidated Statements of Income.
Bank-Owned Life Insurance	Bank-Owned Life Insurance The Bank invests in bank-owned life insurance (“BOLI”) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Bank is the owner and beneficiary of the policies. Income from the increase in cash surrender value of the policies as well as the receipt of death benefits is included in non-interest income on the Consolidated Statement of Income. The BOLI policies are an asset that can be liquidated, if necessary, with associated tax costs. However, the Bank intends to hold these policies and, accordingly, has not provided for deferred income taxes on the earnings from the increase in cash surrender value. The Bank follows the accounting guidance for postretirement benefit aspects of endorsement split-dollar life insurance arrangements which applies to life insurance arrangements that provide an employee with a specified benefit that is not limited to the employee’s active service period, including certain bank-owned life insurance policies. It requires an employer to recognize a liability and related compensation costs for future benefits that extend to postretirement periods. The expense recorded during 2021, 2020 and 2019 was approximately $87,000, $0 and $59,000, respectively, and is included in non-interest expense under salaries and benefits expense. No expense was needed during 2020 as the December 31, 2019 post-retirement liability was in line with the December 31, 2020 projected post-retirement liability based on updated insurance costs and mortality tables.
Stock-Based Compensation	Stock-Based Compensation At December 31, 2021, QNB sponsored stock-based compensation plans, administered by a Board committee, under which both qualified and non-qualified stock options may be granted periodically to certain employees. QNB accounts for all awards granted under stock-based compensation plans in accordance with FASB ASC 718, Compensation - Stock Compensation Stock-based compensation expense was approximately $102,000, $112,000 and $118,000 for the years ended December 31, 2021, 2020 and 2019, respectively. There were $4,000, $5,000 and $7,000 in tax benefits recognized related to the nonqualified compensation and disqualifying dispositions for the years ended December 31, 2021, 2020 and 2019, respectively. The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the option and each vesting date. QNB estimated the fair value of stock options on the date of the grant using the Black-Scholes option pricing model. The model requires the use of numerous assumptions, many of which are highly subjective in nature. The following assumptions were used in the option pricing model in determining the fair value of options granted during the periods presented. Year ended December 31, 2021 2020 2019 Risk free interest rate 0.20 % 1.52 % 2.52 % Dividend yield 4.17 % 3.60 % 3.36 % Volatility 21.14 % 13.46 % 16.44 % Expected life (years) 4.03 4.03 4.17 The weighted average fair value per share of options granted during 2021, 2020 and 2019 was $3.08, $2.42 and $3.96, respectively. The risk-free interest rate was selected based upon yields of U.S. Treasury issues with a term equal to the expected life of the option being valued. Historical information was the primary basis for the selection of the expected dividend yield, expected volatility and expected lives of the options.
Income Taxes	Income Taxes QNB accounts for income taxes under the asset/liability method in accordance with income tax accounting guidance, ASC 740 - Income Taxes In connection with the accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions, QNB has evaluated its tax positions as of December 31, 2021. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has more than a 50 percent likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Under the “more-likely-than-not” threshold guidelines, QNB believes no significant uncertain tax positions exist, either individually or in the aggregate, that would give rise to the non-recognition of an existing tax benefit. As of December 31, 2021, QNB had no material unrecognized tax benefits or accrued interest and no tax penalties. QNB’s policy is to account for interest as a component of interest expense and penalties as a component of other expense. The Company and its subsidiary are subject to U.S. Federal income tax as well as income tax of the Commonwealth of Pennsylvania and the State of New Jersey. Tax years from 2018 to date remain subject to examination by the tax authorities.
Treasury Stock	Treasury Stock Common stock shares repurchased are recorded as treasury stock at cost.
Earnings Per Share	Earnings Per Share Basic earnings per share excludes any dilutive effects of options and is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share gives effect to all dilutive potential common shares that were outstanding during the period. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business entity during a period due to transactions and other events and circumstances, excluding those resulting from investments by and distributions to owners. Comprehensive income (loss) consists of net income and other comprehensive income (loss). For QNB, the primary component of other comprehensive income (loss) is the unrealized holding gains or losses on available-for-sale investment securities and unrealized losses on available-for-sale investment securities related to factors other than credit on debt securities.
Advertising Costs	Advertising Costs Advertising costs are recorded in the period they are incurred within operating expenses in non-interest expense in the Consolidated Statements of Income.
Financial Instruments with Off-Balance-Sheet Risk	Financial Instruments with Off-Balance-Sheet Risk The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of these instruments. The Company uses the same credit policies in making commitments and contractual obligations as it does for on-balance-sheet instruments. The Company reflects its estimate of credit risk for these instruments in “Other liabilities” on the Consolidated Balance Sheet with the corresponding expense recorded in “Other” non-interest expense in the Consolidated Statements of Income.
Subsequent Events	Subsequent Events QNB has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2021 through the date the Consolidated Financial Statements are being issued for items that should potentially be recognized or disclosed in these Consolidated Financial Statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements On June 16, 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) To that end, the new guidance: • Eliminates the probable initial recognition threshold in current US GAAP and, instead, reflects an organization’s current estimate of all expected credit losses over the contractual term of its financial assets • Broadens the information an entity can consider when measuring credit losses to include forward-looking information • Increases usefulness of the financial statements by requiring timely inclusion of forecasted information in forming expectations of credit losses • Increases comparability of purchased financial assets with credit deterioration (PCD assets) with other purchased assets that do not have credit deterioration as well as originated assets because credit losses that are expected will be recorded through an allowance for credit losses for all assets • Increases users’ understanding of underwriting standards and credit quality trends by requiring additional information about credit quality indicators by year of origination (vintage) • For available-for-sale debt securities, aligns the income statement recognition of credit losses with the reporting period in which changes occur by recording credit losses (and subsequent changes in credit losses) through an allowance rather than a write down The new guidance affects organizations that hold financial assets and net investments in leases that are not accounted for at fair value with changes in fair value reported in net income. The new guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. On October 16, 2019, FASB adopted its August 15, 2019 proposal to delay the effective dates for certain smaller reporting companies for the implementation CECL. For public business entities that are U.S. Securities and Exchange Commission (SEC) filers, the new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, except for smaller reporting companies, whose effective date is effective for fiscal years , and interim periods with those fiscal years, beginning after December 15, 2022. Early application will be permitted for all organizations for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. QNB continues to evaluate the impact of this new standard on its Consolidated Financial Statements and adoption could result in a material change to its allowance for loan losses . On August 28, 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework — Changes to the Disclosure Requirements for Fair Value Measurement. This ASU changes the fair value measurement disclosure requirements of ASC 820. The amendments in this ASU are the result of a broader disclosure project called FASB Concepts Statement, Conceptual Framework for Financial Reporting — Chapter 8: Notes to Financial Statements, which the FASB finalized on August 28, 2018. The FASB used the guidance in the Concepts Statement to improve the effectiveness of ASC 820’s disclosure requirements. New disclosure requirements include: 1) Changes in unrealized gains or losses included in other comprehensive income (OCI) for recurring Level 3 fair value measurements held at the end of the reporting period; and 2) Explicit requirement to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. Disclosures eliminated include: 1) Amount of and reasons for transfers between Level 1 and Level 2; 2) Valuation processes for Level 3 fair value measurements; and 3) Policy for timing of transfers between levels of the fair value hierarchy. The ASU was effective for all entities for fiscal years beginning after December 15, 2019, including interim periods therein. The adoption of this ASU had no material impact on QNB.

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Estimated Useful Lives of Assets	Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years
Assumptions Used in Option Pricing Model	Year ended December 31, 2021 2020 2019 Risk free interest rate 0.20 % 1.52 % 2.52 % Dividend yield 4.17 % 3.60 % 3.36 % Volatility 21.14 % 13.46 % 16.44 % Expected life (years) 4.03 4.03 4.17

Note 2 - Earnings Per Share a_2

Note 2 - Earnings Per Share and Share Repurchase Plan (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2021 2020 2019 Numerator for basic and diluted earnings per share - net income $ 16,492 $ 12,083 $ 12,357 Denominator for basic earnings per share - weighted average shares outstanding 3,553,949 3,537,323 3,498,326 Effect of dilutive securities - employee stock options 189 37 5,824 Denominator for diluted earnings per share - adjusted weighted average shares outstanding 3,554,138 3,537,360 3,504,150 Earnings per share - basic $ 4.64 $ 3.42 $ 3.53 Earnings per share - diluted $ 4.64 $ 3.42 $ 3.53

Note 4 - Investment Securities

Note 4 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Debt Securities Available-for-sale	The amortized cost and fair values of investment debt securities available-for-sale at December 31, 2021 and 2020 were as follows: Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2021 value gains losses cost U.S. Government agency $ 97,499 $ 2 $ (2,435 ) $ 99,932 State and municipal 131,035 1,716 (1,053 ) 130,372 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 329,938 1,273 (3,158 ) 331,823 Collateralized mortgage obligations (CMOs) 127,012 398 (1,648 ) 128,262 Pooled trust preferred 75 — (8 ) 83 Corporate debt 6,801 179 — 6,622 Total investment securities available-for-sale $ 692,360 $ 3,568 $ (8,302 ) $ 697,094 Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2020 value gains losses cost U.S. Government agency $ 69,776 $ 26 $ (246 ) $ 69,996 State and municipal 87,812 2,350 (45 ) 85,507 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 175,847 3,328 (24 ) 172,543 Collateralized mortgage obligations (CMOs) 94,948 1,751 (5 ) 93,202 Pooled trust preferred 70 — (14 ) 84 Corporate debt 7,193 59 (29 ) 7,163 Total investment securities available-for-sale $ 435,646 $ 7,514 $ (363 ) $ 428,495
Investment Securities by Contractual Maturity	The amortized cost and fair value of debt securities available-for-sale by contractual maturity at December 31, 2021 are shown in the following table. Amortized December 31, 2021 Fair value cost Due in one year or less $ 2,837 $ 2,815 Due after one year through five years 326,734 327,828 Due after five years through ten years 255,561 259,246 Due after ten years 107,228 107,205 Total investment securities available-for-sale $ 692,360 $ 697,094
Realized Gain (Loss) on Investments	The following table presents information related to the Company’s gains and losses on the sales of debt securities, and losses recognized for OTTI of these investments. December 31, 2021 2020 2019 Gross realized gains $ 18 $ 28 $ 169 Gross realized losses — (4 ) (195 ) Other-than-temporary impairment — — — Total net gains (losses) on AFS debt securities $ 18 $ 24 $ (26 )
Credit-related Other-than-temporary Impairment	The following table presents a summary of the cumulative credit-related other-than-temporary impairment charges recognized as components of earnings for debt securities still held by QNB: Year ended December 31, 2021 2020 2019 Balance, beginning of year $ 1 $ 1 $ 1 Reductions: sale, collateralized debt obligation — — — Additions: Initial credit impairments — — — Subsequent credit impairments — — — Balance, end of year $ 1 $ 1 $ 1
Debt Securities in a Continuous Unrealized Loss Position	Debt securities that have been in a continuous unrealized loss position are as follows: December 31, 2021 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 44 $ 62,530 $ (1,407 ) $ 32,968 $ (1,028 ) $ 95,498 $ (2,435 ) State and municipal 103 55,982 (953 ) 3,742 (100 ) 59,724 (1,053 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 72 253,141 (2,915 ) 7,370 (243 ) 260,511 (3,158 ) Collateralized mortgage obligations (CMOs) 46 92,217 (1,648 ) — — 92,217 (1,648 ) Pooled trust preferred 1 — — 75 (8 ) 75 (8 ) Corporate debt — — — — — — — Total 266 $ 463,870 $ (6,923 ) $ 44,154 $ (1,379 ) $ 508,024 $ (8,302 ) December 31, 2020 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 19 $ 37,754 $ (246 ) $ — $ — $ 37,754 $ (246 ) State and municipal 11 6,821 (45 ) — — 6,821 (45 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 4 8,626 (24 ) — — 8,626 (24 ) Collateralized mortgage obligations (CMOs) 3 3,262 (5 ) — — 3,262 (5 ) Pooled trust preferred 1 — — 70 (14 ) 70 (14 ) Corporate debt 1 2,971 (29 ) — — 2,971 (29 ) Total 39 $ 59,434 $ (349 ) $ 70 $ (14 ) $ 59,504 $ (363 )
Pooled Trust Preferred Securities	The following table provides additional information related to PreTSL IV as of December 31, 2021: Deal Class Book value Fair value Unreal -ized gains (losses) Realized OTTI credit loss (YTD 2021) Total recognized OTTI credit loss Moody's ratings Current number of performing banks Current number of performing insurance companies Actual deferrals and defaults as a % of total collateral Total performing collateral as a % of outstanding bonds PreTSL IV Mezzanine * $ 83 $ 75 $ (8 ) $ — $ (1 ) Ba1 3 - 0.0 % 238.2 % Mezzanine* - class of bonds still outstanding, represents the senior-most obligation of the trust)
Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities	The following is a summary of unrealized and realized gains and losses recognized in net income on equity securities during 2021, 2020 and 2019: December 31, 2021 2020 2019 Net gains (losses) recognized during the period on equity securities $ 2,714 $ 538 $ 2,551 Less: Net gains (losses) recognized during the period on equity securities sold during the period 1,788 585 1,781 Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date $ 926 $ (47 ) $ 770

Note 5 - Loans Receivable and_2

Note 5 - Loans Receivable and the Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2021
Troubled Debt Restructuring [Member]
Allowance for Loan Losses	December 31, 2021 2020 Unpaid principal balance Related allowance Unpaid principal balance Related allowance TDRs with no specific allowance recorded $ 1,477 $ — $ 2,008 $ — TDRs with an allowance recorded 3,323 690 3,304 503 Total $ 4,800 $ 690 $ 5,312 $ 503
Retail and Commercial Loans [Member]
Major Classes of Loans	December 31, 2021 2020 Commercial: Commercial and industrial $ 148,610 $ 227,431 Construction 55,855 57,594 Secured by commercial real estate 451,404 377,586 Secured by residential real estate 84,741 81,897 State and political subdivisions 19,775 25,302 Retail: 1-4 family residential mortgages 100,281 82,739 Home equity loans and lines 61,782 63,943 Consumer 4,699 5,364 Total loans 927,147 921,856 Net deferred (fees) costs (677 ) (1,814 ) Loans receivable $ 926,470 $ 920,042
Internal Risk Ratings and Payment Activity	December 31, 2021 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 141,102 $ 151 $ 7,357 $ — $ 148,610 Construction 55,855 — — — 55,855 Secured by commercial real estate 438,519 2,848 10,037 — 451,404 Secured by residential real estate 83,604 — 1,137 — 84,741 State and political subdivisions 19,775 — — — 19,775 Total $ 738,855 $ 2,999 $ 18,531 $ — $ 760,385 December 31, 2020 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 219,104 $ 77 $ 8,250 $ — $ 227,431 Construction 57,594 — — — 57,594 Secured by commercial real estate 361,393 3,914 12,279 — 377,586 Secured by residential real estate 80,233 — 1,664 — 81,897 State and political subdivisions 25,302 — — — 25,302 Total $ 743,626 $ 3,991 $ 22,193 $ — $ 769,810 December 31, 2021 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 99,560 $ 721 $ 100,281 Home equity loans and lines 61,102 680 61,782 Consumer 4,609 90 4,699 Total $ 165,271 $ 1,491 $ 166,762 December 31, 2020 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 82,103 $ 636 $ 82,739 Home equity loans and lines 63,191 752 63,943 Consumer 5,259 105 5,364 Total $ 150,553 $ 1,493 $ 152,046
Past Due Loans	December 31, 2021 30-59 past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 2,288 $ 1 $ 596 $ 2,885 $ 145,725 $ 148,610 Construction — — — — 55,855 55,855 Secured by commercial real estate — — — — 451,404 451,404 Secured by residential real estate — — 30 30 84,711 84,741 State and political subdivisions — — — — 19,775 19,775 Retail: 1-4 family residential mortgages 1,139 — 127 1,266 99,015 100,281 Home equity loans and lines 21 — 10 31 61,751 61,782 Consumer 20 11 — 31 4,668 4,699 Total $ 3,468 $ 12 $ 763 $ 4,243 $ 922,904 $ 927,147 December 31, 2020 30-59 days past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 2,392 $ 31 $ 1,157 $ 3,580 $ 223,851 $ 227,431 Construction — — — — 57,594 57,594 Secured by commercial real estate 318 — 40 358 377,228 377,586 Secured by residential real estate 189 — 340 529 81,368 81,897 State and political subdivisions — — — — 25,302 25,302 Retail: 1-4 family residential mortgages 396 303 282 981 81,758 82,739 Home equity loans and lines 16 2 51 69 63,874 63,943 Consumer 178 5 — 183 5,181 5,364 Total $ 3,489 $ 341 $ 1,870 $ 5,700 $ 916,156 $ 921,856
Non-accrual Loans	December 31, 2021 90 due (still accruing) Non-accrual Commercial: Commercial and industrial $ — $ 3,369 Construction — — Secured by commercial real estate — 2,279 Secured by residential real estate — 391 State and political subdivisions — — Retail: 1-4 family residential mortgages — 721 Home equity loans and lines — 680 Consumer — 90 Total $ — $ 7,530 December 31, 2020 90 due (still accruing) Non-accrual Commercial: Commercial and industrial $ — $ 4,367 Construction — — Secured by commercial real estate — 2,905 Secured by residential real estate — 875 State and political subdivisions — — Retail: 1-4 family residential mortgages — 636 Home equity loans and lines — 752 Consumer — 105 Total $ — $ 9,640
Allowance for Loan Losses	Activity in the allowance for loan losses for the years ended December 31, 2021, 2020 and 2019 are as follows: Year ended December 31, 2021 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 4,050 $ (774 ) $ — $ 92 $ 3,368 Construction 346 17 — — 363 Secured by commercial real estate 3,736 544 — — 4,280 Secured by residential real estate 871 181 (38 ) 21 1,035 State and political subdivisions 89 (20 ) — — 69 Retail: 1-4 family residential mortgages 533 113 — — 646 Home equity loans and lines 386 32 (49 ) 7 376 Consumer 265 410 (176 ) 43 542 Unallocated 550 (45 ) N/A N/A 505 Total $ 10,826 $ 458 $ (263 ) $ 163 $ 11,184 Year ended December 31, 2020 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 4,689 $ (411 ) $ (268 ) $ 40 $ 4,050 Construction 590 (244 ) — — 346 Secured by commercial real estate 2,519 1,205 — 12 3,736 Secured by residential real estate 629 174 — 68 871 State and political subdivisions 115 (26 ) — — 89 Retail: 1-4 family residential mortgages 549 (16 ) — — 533 Home equity loans and lines 310 35 — 41 386 Consumer 230 239 (282 ) 78 265 Unallocated 256 294 N/A N/A 550 Total $ 9,887 $ 1,250 $ (550 ) $ 239 $ 10,826 Year ended December 31, 2019 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 3,092 $ 1,771 $ (207 ) $ 33 $ 4,689 Construction 551 39 — — 590 Secured by commercial real estate 2,824 (315 ) — 10 2,519 Secured by residential real estate 754 (197 ) (51 ) 123 629 State and political subdivisions 153 (38 ) — — 115 Retail: 1-4 family residential mortgages 497 52 — — 549 Home equity loans and lines 338 (26 ) (17 ) 15 310 Consumer 164 219 (197 ) 44 230 Unallocated 461 (205 ) N/A N/A 256 Total $ 8,834 $ 1,300 $ (472 ) $ 225 $ 9,887
Loans Disaggregated by Impairment Method	Allowance for Loan Losses Loans Receivable December 31, 2021 Balance Balance to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 3,368 $ 2,090 $ 1,278 $ 148,610 $ 3,517 $ 145,093 Construction 363 — 363 55,855 — 55,855 Secured by commercial real estate 4,280 312 3,968 451,404 5,654 445,750 Secured by residential real estate 1,035 368 667 84,741 1,387 83,354 State and political subdivisions 69 — 69 19,775 — 19,775 Retail: 1-4 family residential mortgages 646 — 646 100,281 893 99,388 Home equity loans and lines 376 100 276 61,782 688 61,094 Consumer 542 3 539 4,699 53 4,646 Unallocated 505 N/A N/A N/A N/A N/A Total $ 11,184 $ 2,873 $ 7,806 $ 927,147 $ 12,192 $ 914,955 Allowance for Loan Losses Loans Receivable December 31, 2020 Balance Balance to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 4,050 $ 2,421 $ 1,629 $ 227,431 $ 4,503 $ 222,928 Construction 346 — 346 57,594 - 57,594 Secured by commercial real estate 3,736 432 3,304 377,586 6,323 371,263 Secured by residential real estate 871 73 798 81,897 2,051 79,846 State and political subdivisions 89 — 89 25,302 — 25,302 Retail: 1-4 family residential mortgages 533 — 533 82,739 813 81,926 Home equity loans and lines 386 117 269 63,943 765 63,178 Consumer 265 7 258 5,364 61 5,303 Unallocated 550 N/A N/A N/A N/A N/A Total $ 10,826 $ 3,050 $ 7,226 $ 921,856 $ 14,516 $ 907,340
Impaired Loans	December 31, 2021 December 31, 2020 Recorded investment (after charge-offs) Unpaid principal balance Related allowance Recorded investment (after charge-offs) Unpaid principal balance Related allowance With no specific allowance recorded: Commercial: Commercial and industrial $ 150 $ 157 $ — $ 647 $ 722 $ — Construction — — — — — — Secured by commercial real estate 2,361 2,702 — 3,018 3,671 — Secured by residential real estate 715 768 — 1,417 1,608 — Retail: 1-4 family residential mortgages 893 1,002 — 813 894 — Home equity loans and lines 514 586 — 537 577 — Consumer — — — — — — Total $ 4,633 $ 5,215 $ — $ 6,432 $ 7,472 $ — With an allowance recorded: Commercial: Commercial and industrial $ 3,367 $ 3,825 $ 2,090 $ 3,856 $ 5,462 $ 2,421 Construction — — — — — — Secured by commercial real estate 3,293 3,451 312 3,305 3,418 432 Secured by residential real estate 672 787 368 634 642 73 Retail: 1-4 family residential mortgages — — — — — — Home equity loans and lines 174 193 100 228 239 117 Consumer 53 68 3 61 73 7 Total $ 7,559 $ 8,324 $ 2,873 $ 8,084 $ 9,834 $ 3,050 Total: Commercial: Commercial and industrial $ 3,517 $ 3,982 $ 2,090 $ 4,503 $ 6,184 $ 2,421 Construction — — — — — — Secured by commercial real estate 5,654 6,153 312 6,323 7,089 432 Secured by residential real estate 1,387 1,555 368 2,051 2,250 73 Retail: 1-4 family residential mortgages 893 1,002 — 813 894 — Home equity loans and lines 688 779 100 765 816 117 Consumer 53 68 3 61 73 7 Total $ 12,192 $ 13,539 $ 2,873 $ 14,516 $ 17,306 $ 3,050 Year Ended December 31, 2021 2020 2019 Average recorded investment Interest income recognized Average recorded investment Interest income recognized Average recorded investment Interest income recognized Commercial: Commercial and industrial $ 3,782 $ 5 $ 5,204 $ 5 $ 4,603 $ 1 Construction — — — — — — Secured by commercial real estate 5,813 167 6,696 171 4,682 94 Secured by residential real estate 1,706 61 2,002 69 1,713 40 State and political subdivisions — — — — — — Retail: 1-4 family residential mortgages 902 6 819 10 1,037 12 Home equity loans and lines 738 — 680 1 281 1 Consumer 57 1 66 — 73 — Total $ 12,998 $ 240 $ 15,467 $ 256 $ 12,389 $ 148

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Premises and Equipment	Premises and equipment, stated at cost less accumulated depreciation and amortization, are summarized below: December 31, 2021 2020 Land and buildings $ 15,933 $ 12,407 Furniture and equipment 16,345 16,052 Leasehold improvements 3,571 4,277 Right-of-use asset 3,423 4,258 Book value 39,272 36,994 Accumulated depreciation and amortization (22,732 ) (21,590 ) Net book value $ 16,540 $ 15,404
Summary of Quantitative Attributes of Operating Leases	The following table summarized the quantitative attributes of QNB’s operating leases: Year ended December 31, 2021 2020 Lease cost Operating lease cost $ 628 $ 672 Total lease cost 628 672 Other information Cash paid for amounts included in the measurement of lease liabilities: Cashflows from operating leases $ 631 $ 654 Right-of-use assets obtained in exchange for new operating lease liabilities $ 698 $ 1,086 Weighted average remaining lease terms: Operating leases 13.7 years 14.1 years Weighted average discount rates: Operating leases 2.78 % 2.96 %

Note 7 - Intangible Assets an_2

Note 7 - Intangible Assets and Loan Servicing (Tables)	12 Months Ended
	Dec. 31, 2021
Transfers And Servicing Of Financial Assets [Abstract]
Activity of Mortgage Servicing Rights	The following table reflects the activity of mortgage servicing rights for the periods indicated: Year ended December 31, 2021 2020 2019 Balance at beginning of year $ 533 $ 441 $ 451 Mortgage servicing rights capitalized 123 249 61 Mortgage servicing rights amortized (132 ) (136 ) (72 ) Fair market value adjustments 14 (21 ) 1 Balance at end of year $ 538 $ 533 $ 441
Annual Estimated Amortization Expense of Intangible Assets	The annual estimated amortization expense of intangible assets for each of the five succeeding fiscal years is as follows: 2022 $ 100 2023 83 2024 69 2025 56 2026 46

Note 8 - Time Deposits (Tables)

Note 8 - Time Deposits (Tables)	12 Months Ended
	Dec. 31, 2021
Time Deposit [Abstract]
Schedule Of Maturities Of Time Deposits Table Text Block	At December 31, 2021, the scheduled maturities of time deposits were as follows: 2022 $ 95,703 2023 21,702 2024 13,010 2025 15,940 2026 22,018 Thereafter — Total time deposits $ 168,373

Note 9 - Short-Term Borrowings

Note 9 - Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Short-Term Borrowings	December 31, Securities sold under agreements to repurchase (a) Other short - term borrowings (b) 2021 Balance $ 68,476 $ — Maximum indebtedness at any month end 79,257 — Daily average indebtedness outstanding 71,467 191 Average rate paid for the year 0.36 % 0.31 % Average rate on period-end borrowings 0.34 — 2020 Balance $ 58,838 $ — Maximum indebtedness at any month end 60,377 10,845 Daily average indebtedness outstanding 50,007 1,738 Average rate paid for the year 0.43 % 1.90 % Average rate on period-end borrowings 0.38 — (a) Securities sold under agreements to repurchase mature overnight. The repurchase agreements were collateralized by U.S. Government mortgage-backed securities and CMOs with an amortized cost of $89,439,000 and $69,793,000 and a fair value of $89,361,000 and $71,295,000 and at December 31, 2021 and 2020 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston. (b) Other short-term borrowings include Federal funds purchased and overnight borrowings from the FHLB.

Note 10 - Long-Term Debt (Table

Note 10 - Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Long-term Advances at FHLB Mature	Long-term advances at the FHLB mature as follows: As of December 31, 2021 Balance Maturing Weighted-Average Rate 2022 $ — —% 2023 10,000 1.57 2024 — — 2025 — — 2026 — — Thereafter — — Total long-term debt $ 10,000 1.57 %

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Year ended December 31, 2021 2020 2019 Current Federal income taxes $ 3,629 $ 2,569 $ 2,375 Current state income taxes 219 52 156 Deferred Federal income taxes (benefits) 21 (53 ) 207 Deferred state income taxes (benefits) 92 (6 ) 112 Net provision $ 3,961 $ 2,562 $ 2,850
Schedule of Deferred Tax Assets and Liabilities	December 31, 2021 2020 Deferred tax assets Allowance for loan losses $ 2,349 $ 2,273 Net unrealized holding losses on investment securities available-for-sale 994 — Non-accrual interest income 32 39 Leasing liability 788 965 Deferred revenue 23 46 Incurred but not reported medical expense 31 34 Bonus 248 154 Other 54 90 Total deferred tax assets 4,519 3,601 Deferred tax liabilities Deferred loan income 430 419 Depreciation 295 406 Mortgage servicing rights 110 112 Net unrealized holding gains on investment securities available-for-sale — 1,502 Fair value adjustment on equity securities 286 19 Prepaid expenses 214 166 Right of use asset 719 894 Other 16 17 Total deferred tax liabilities 2,070 3,535 Net deferred tax asset $ 2,449 $ 66
Schedule of Effective Income Tax Rate Reconciliation	Year ended December 31, 2021 2020 2019 Dollar % Dollar % Dollar % Provision at statutory rate $ 4,295 21.0 % $ 3,075 21.0 % $ 3,193 21.0 % Tax-exempt interest and dividend income (527 ) (2.6 ) (518 ) (3.5 ) (538 ) (3.5 ) Bank-owned life insurance (104 ) (0.5 ) (62 ) (0.4 ) (61 ) (0.4 ) Stock-based compensation expense 19 0.1 20 0.1 20 0.1 State income tax 245 1.2 35 0.2 205 1.3 Other 33 0.2 12 0.1 31 0.2 Net provision $ 3,961 19.4 % $ 2,562 17.5 % $ 2,850 18.7 %

Note 12 - Employee Benefit Pl_2

Note 12 - Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2021
Compensation Related Costs [Abstract]
Schedule of Shares Issued	Shares issued pursuant to the Plan were as follows: Year ended December 31, 2021 2020 2019 Shares 4,906 5,723 3,310 Price per share $27.36 and $32.29 $25.52 and $25.56 $33.53

Note 13 - Stock Option Plan (Ta

Note 13 - Stock Option Plan (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Option Activity	Stock option activity during 2021, 2020, and 2019 was as follows: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value Outstanding at December 31, 2018 95,075 35.11 Exercised (14,925 ) 27.16 Forfeited (1,500 ) 37.20 Granted 24,700 38.15 Outstanding at December 31, 2019 103,350 36.96 Exercised (9,550 ) 29.39 Forfeited (2,250 ) 39.86 Granted 25,000 36.50 Outstanding at December 31, 2020 116,550 37.42 Exercised (19,025 ) 30.97 Forfeited (8,575 ) 35.27 Granted 25,000 32.50 Outstanding at December 31, 2021 113,950 $ 37.58 2.20 $ 84 Exercisable at December 31, 2021 43,125 $ 40.72 0.65 $ —
Outstanding Stock Options	As of December 31, 2021, outstanding stock options consist of the following: Options outstanding Exercise price Remaining life (in years) Options exercisable Exercise price 24,000 $ 32.50 4.13 — $ — 24,200 36.50 3.13 — — 20,700 37.60 0.13 20,700 37.60 22,625 38.15 2.13 — — 22,425 43.60 1.14 22,425 43.60 Outstanding at December 31, 2021 113,950 $ 37.58 2.20 43,125 $ 40.72
Intrinsic Value Related to Stock Options Exercised	The intrinsic value related to total stock options exercised during 2021, 2020, and 2019 are as follows: 2021 2020 2019 Intrinsic value of stock options exercised $ 31 $ 81 $ 153

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Schedule of Activity and Amounts Due from Directors, Principal Officers, and Their Related Interests	The following table presents activity and amounts due from directors, principal officers, and their related interests. Balance, December 31, 2020 $ 13,003 New loans 21,046 Repayments (20,508 ) Balance, December 31, 2021 $ 13,541
Schedule of Additional Information Regarding Transactions with Related Parties	The following table provides additional information regarding transactions with related parties. December 31, 2021 2020 Commitments to extend credit $ 8,144 $ 7,624 Letters of credit 1,696 1,696 Deposits received 13,377 10,880

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Financial Instrument Commitments	A summary of the Bank's financial instrument commitments is as follows: December 31, 2021 2020 Commitments to extend credit and unused lines of credit $ 325,449 $ 296,537 Standby letters of credit 21,321 22,567 Total financial instrument commitments $ 346,770 $ 319,104
Summary of Maturities Analysis of Operating Lease Liabilities and Reconciliation of Undiscounted Cash Flows to Total Operating Lease Liability	A maturity analysis of the operating lease liabilities and reconciliation of the undiscounted cash flows to the total operating lease liability is as follows: Operating Leases 2022 $ 615 2023 564 2024 435 2025 448 2026 315 Thereafter 2,682 Total undiscounted cashflows 5,059 Total discount on cashflows (1,307 ) Total lease liabilities $ 3,752

Note 16 - Accumulated Other C_2

Note 16 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2021
Other Comprehensive Income Loss Tax [Abstract]
Components of Accumulated Other Comprehensive Income (Loss)	The following shows the components of accumulated other comprehensive income (loss) during the periods ended December 31, 2021, 2020 and 2019: December 31, 2021 2020 2019 Unrealized net holding (losses) gains on available-for-sale securities $ (4,734 ) $ 7,151 $ 325 Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings — — — Accumulated other comprehensive (loss) income (4,734 ) 7,151 325 Tax effect* 994 (1,502 ) (68 ) Accumulated other comprehensive (loss) income, net of tax $ (3,740 ) $ 5,649 $ 257 * At tax rates of 21%
Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss)	The following table presents amounts reclassified out of accumulated other comprehensive income (loss) for the years ended December 31, 2021, 2020 and 2019: Amount reclassified from accumulated other comprehensive income (loss) Details about accumulated other comprehensive income (loss) 2021 2020 2019 Affected line item in statement of income Realized net holding gains (losses) on available-for-sale securities $ 18 $ 24 $ (26 ) Net gain on sale of investment securities Other-than-temporary impairment losses on investment securities — — — Net other-than-temporary impairment losses on investment securities Net gain (loss) on sale of investment securities 18 24 (26 ) Tax effect* (4 ) (5 ) 5 Provision for income taxes Total reclassification out of accumulated other comprehensive income (loss), net of tax $ 14 $ 19 $ (21 ) Net of tax *At rate of 21%

Note 17 - Fair Value Measurem_2

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis	For financial assets measured at fair value on a recurring and nonrecurring basis, the fair value measurements by level within the fair value hierarchy used were as follows: December 31, 2021 Quoted in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Securities available-for-sale U.S. Government agency securities $ — $ 97,499 $ — $ 97,499 State and municipal securities — 131,035 — 131,035 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 329,938 — 329,938 Collateralized mortgage obligations (CMOs) — 127,012 — 127,012 Pooled trust preferred securities — — 75 75 Corporate debt securities — 6,801 — 6,801 Total securities available-for-sale — 692,285 75 692,360 Equity securities 12,410 — — 12,410 Total recurring fair value measurements $ 12,410 $ 692,285 $ 75 $ 704,770 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 4,686 $ 4,686 Mortgage servicing rights — — 117 117 Total nonrecurring fair value measurements $ — $ — $ 4,803 $ 4,803 * impairment December 31, 2020 Quoted in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Securities available-for-sale U.S. Government agency securities $ — $ 69,776 $ — $ 69,776 State and municipal securities — 87,812 — 87,812 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 175,847 — 175,847 Collateralized mortgage obligations (CMOs) — 94,948 — 94,948 Pooled trust preferred securities — — 70 70 Corporate debt securities — 7,193 — 7,193 Total securities available-for-sale — 435,576 70 435,646 Equity securities 12,849 — — 12,849 Total recurring fair value measurements $ 12,849 $ 435,576 $ 70 $ 448,495 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 5,034 $ 5,034 Mortgage servicing rights — — 291 291 Total nonrecurring fair value measurements $ — $ — $ 5,325 $ 5,325 * impairment
Quantitative Information about Assets Measured at Fair Value	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements December 31, 2021 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 4,369 Appraisal (1) Appraisal adjustments (2) -15% to -20% Liquidation expenses (3) -10% Impaired loans 317 Financial statement values for UCC collateral Financial statement value discounts (4) -30 to -100% Mortgage servicing rights 117 Discounted cash flow Remaining term 3 to 29 yrs Prepayment Speeds 187% to 312% Discount rate 12.0% to 12.5% Quantitative information about Level 3 fair value measurements December 31, 2020 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 4,754 Appraisal (1) Appraisal adjustments (2) -10% to -30% Liquidation expenses (3) -10% Impaired loans 280 Financial statement values for UCC collateral Financial statement value discounts (4) -87.5 to -100% Mortgage servicing rights 291 Discounted cash flow Remaining term 2 to 30 yrs Prepayment Speeds 243% to 320% Discount rate 12.0% to 12.5% (1) Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various level 3 inputs which are not always identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value. (3) Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value. (4) Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value.
Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs	The following table presents additional information about the securities available-for-sale measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the year ended December 31: Fair value measurements using significant unobservable inputs (Level 3) Securities available-for-sale 2021 2020 Balance, beginning of year $ 70 $ 79 Payments received (1 ) (1 ) Sale of securities — — Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive income 6 (8 ) Transfers in and/or out of Level 3 — — Balance, end of year $ 75 $ 70
Financial and Off-balance Sheet Instruments	The estimated fair values and carrying amounts of QNB’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements December 31, 2021 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 13,390 $ 13,390 $ 13,390 $ — $ — Investment securities: Available-for-sale 692,360 692,360 — 692,285 75 Equity 12,410 12,410 12,410 — — Restricted investment in bank stocks 1,329 1,329 — 1,329 — Loans held for sale — — — — — Net loans 915,286 916,271 — — 916,271 Mortgage servicing rights 538 615 — — 615 Accrued interest receivable 4,104 4,104 — 4,104 — Financial liabilities Deposits with no stated maturities $ 1,281,372 $ 1,281,372 $ 1,281,372 $ — $ — Deposits with stated maturities 168,373 168,039 — 168,039 — Short-term borrowings 68,476 68,476 68,476 — — Long-term debt 10,000 10,114 10,114 — — Accrued interest payable 211 211 — 211 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 70 — 70 — Fair value measurements December 31, 2020 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 39,331 $ 39,331 $ 39,331 $ — $ — Investment securities: Available-for-sale 435,646 435,646 — 435,576 70 Equity 12,849 12,849 12,849 — — Restricted investment in bank stocks 1,041 1,041 — 1,041 — Loans held for sale 6,570 6,886 — 6,886 — Net loans 909,216 915,726 — — 915,726 Mortgage servicing rights 533 568 — — 568 Accrued interest receivable 4,825 4,825 — 4,825 — Financial liabilities Deposits with no stated maturities $ 1,030,982 $ 1,030,982 $ 1,030,982 $ — $ — Deposits with stated maturities 197,085 199,127 — 199,127 — Short-term borrowings 58,838 58,838 58,838 — — Long-term debt 10,000 10,269 10,269 — — Accrued interest payable 350 350 — 350 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 88 — 88 —

Note 19 - Parent Company Fina_2

Note 19 - Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet	Balance Sheets December 31, 2021 2020 Assets Cash and cash equivalents $ 1,234 $ 242 Investment securities (cost of $11,419 and $12,784) 12,410 12,849 Investment in subsidiary 123,412 121,427 Other assets 8 9 Total assets $ 137,064 $ 134,527 Liabilities Other liabilities $ 570 $ 82 Shareholders' equity 136,494 134,445 Total liabilities and shareholders' equity $ 137,064 $ 134,527
Condensed Income Statement	Statements of Income Year ended December 31, 2021 2020 2019 Dividends from subsidiary $ 5,733 $ 4,413 $ 3,820 Interest, dividend and other income 386 346 292 Securities gains 1,788 585 1,781 Net unrealized gain (loss) on investment equity securities 926 (47 ) 770 Total income 8,833 5,297 6,663 Expenses 491 457 420 Income before applicable income taxes and equity in undistributed income of subsidiary 8,342 4,840 6,243 Provision (benefit) for income taxes 724 97 714 Income before equity in undistributed income of subsidiary 7,618 4,743 5,529 Equity in undistributed income of subsidiary 8,874 7,340 6,828 Net income $ 16,492 $ 12,083 $ 12,357
Condensed Comprehensive Income	Statements of Comprehensive Income (in thousands) Year ended December 31, 2021 2020 2019 Before tax amount Tax expense (benefit) Net of tax amount Before tax amount Tax expense (benefit) Net of tax amount Before tax amount Tax expense (benefit) Net of tax amount Net income $ 20,453 $ 3,961 $ 16,492 $ 14,645 $ 2,562 $ 12,083 $ 15,207 $ 2,850 $ 12,357 Other comprehensive (loss)/income: Net unrealized holding (losses)/gains on available-for-sale securities: Unrealized holding (losses)/gains arising during the period (11,867 ) (2,492 ) (9,375 ) 6,850 1,439 5,411 9,327 1,959 7,368 Reclassification adjustment for (gains)/losses included in net income (18 ) (4 ) (14 ) (24 ) (5 ) (19 ) 26 5 21 (11,885 ) (2,496 ) (9,389 ) 6,826 1,434 5,392 9,353 1,964 7,389 Total comprehensive income $ 8,568 $ 1,465 $ 7,103 $ 21,471 $ 3,996 $ 17,475 $ 24,560 $ 4,814 $ 19,746
Condensed Cash Flow Statement	Statements of Cash Flows Year ended December 31, 2021 2020 2019 Operating Activities Net income $ 16,492 $ 12,083 $ 12,357 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income from subsidiary (8,874 ) (7,340 ) (6,828 ) Net securities gains (1,788 ) (585 ) (1,781 ) Net unrealized (gain) loss on investment equity securities (926 ) 47 (770 ) Stock-based compensation expense 102 112 118 Accretion of discounts on investment securities — — (45 ) Increase (decrease) in other liabilities 222 (682 ) 762 Decrease in other assets 2 17 126 Deferred income tax provision (benefit) 265 (20 ) 247 Net cash provided by operating activities 5,495 3,632 4,186 Investing activities Purchase of investment equity securities (4,615 ) (7,914 ) (9,030 ) Purchase of investment securities available-for-sale — — (8,730 ) Proceeds from sale of investment equity securities 7,768 4,767 11,838 Proceeds from sale of investment securities available-for-sale — — 8,775 Capital contribution to Bank (2,500 ) — — Net cash provided (used) by investing activities 653 (3,147 ) 2,853 Financing activities Cash dividend paid (4,375 ) (4,226 ) (4,086 ) Treasury stock purchase (1,356 ) (130 ) — Proceeds from issuance of common stock 575 497 591 Net cash used by financing activities (5,156 ) (3,859 ) (3,495 ) Increase (decrease) cash and cash equivalents 992 (3,374 ) 3,544 Cash and cash equivalents at beginning of year 242 3,616 72 Cash and cash equivalents at end of year $ 1,234 $ 242 $ 3,616

Note 20 - Regulatory Restrict_2

Note 20 - Regulatory Restrictions (Tables)	12 Months Ended
	Dec. 31, 2021
Regulated Operations [Abstract]
Capital Ratios and Regulatory Minimum Requirements	The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2021 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 151,501 13.60 % 89,111 8.00 % 111,389 10.00 % Bank 138,419 12.85 86,162 8.00 107,702 10.00 Tier I capital (to risk-weighted assets): Consolidated 140,226 12.59 66,833 6.00 66,833 6.00 Bank 127,144 11.81 64,621 6.00 86,162 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 140,226 12.59 50,125 4.50 N/A N/A Bank 127,144 11.81 48,466 4.50 70,006 6.50 Tier I capital (to average assets): Consolidated 140,226 8.39 66,890 4.00 N/A N/A Bank 127,144 7.67 66,295 4.00 82,868 5.00 Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2020 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 139,705 13.95 % $ 80,125 8.00 % $ 100,156 10.00 % Bank 126,687 13.15 77,047 8.00 96,308 10.00 Tier I capital (to risk-weighted assets): Consolidated 128,788 12.86 60,094 6.00 60,094 6.00 Bank 115,770 12.02 57,785 6.00 77,047 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 128,788 12.86 45,070 4.50 N/A N/A Bank 115,770 12.02 43,339 4.50 62,600 6.50 Tier I capital (to average assets): Consolidated 128,788 9.07 56,776 4.00 N/A N/A Bank 115,770 8.23 56,286 4.00 70,357 5.00

Note 21 - Consolidated Quarte_2

Note 21 - Consolidated Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Results of Operations	The unaudited quarterly results of operations for the years ended 2021 and 2020 are in the following table: Quarters Ended 2021 Quarters Ended 2020 March 31 June 30 September 30 December 31 March 31 June 30 September 30 December 31 Interest income $ 11,731 $ 11,380 $ 11,721 $ 11,938 $ 11,331 $ 10,740 $ 10,763 $ 10,859 Interest expense 1,214 1,162 1,137 1,130 2,168 1,506 1,433 1,338 Net interest income 10,517 10,218 10,584 10,808 9,163 9,234 9,330 9,521 Provision for loan losses 275 183 — — 500 250 250 250 Non-interest income 3,404 2,534 1,315 2,528 (1,571 ) 2,817 2,809 3,547 Non-interest expense 7,323 7,749 7,790 8,135 7,278 6,869 7,197 7,611 Income before income taxes 6,323 4,820 4,109 5,201 (186 ) 4,932 4,692 5,207 Provision for income taxes 1,273 951 685 1,052 (406 ) 998 914 1,056 Net Income $ 5,050 $ 3,869 $ 3,424 $ 4,149 $ 220 $ 3,934 $ 3,778 $ 4,151 Earnings Per Share - basic * $ 1.42 $ 1.09 $ 0.96 $ 1.17 $ 0.06 $ 1.11 $ 1.07 $ 1.17 Earnings Per Share - diluted * $ 1.42 $ 1.09 $ 0.96 $ 1.17 $ 0.06 $ 1.11 $ 1.07 $ 1.17 * Due to rounding, quarterly earnings per share may not sum to annual earnings per share

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)Lease$ / sharesshares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)$ / shares	Dec. 29, 2021
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks	$ 1,329,000	$ 1,041,000
Other than temporary impairment charge of restricted investment	$ 0
Lease option to extend description	QNB typically enters into lease agreements with an initial term of  5 to 10 years and subsequent additional optional terms in increments of 5 years.
Lease option to terminate description	The lease agreements also contain termination options. None of the leases contain purchase options and none transfer the ownership of the leased asset.
Number of operating lease renewed | Lease	1
Lease agreement subsequent additional optional term in increments	5 years
Lease agreement option to extend on increments	true
Lease option to terminate	true
Other Postretirement Benefit Expense	$ 87,000	0	$ 59,000
Allocated Share-based Compensation Expense	102,000	112,000	118,000
Employee service Share-based compensation, tax benefit from nonqualified compensation expense and disqualifying dispositions	$ 4,000	$ 5,000	$ 7,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares	$ 3.08	$ 2.42	$ 3.96
Unrecognized Tax Benefits	$ 0
Interest accrued	0
Penalties expense	$ 0
Tax years subject to examination by tax authorities	2018
Change in accounting principle, accounting standards update, adopted	true
Change in accounting principle, accounting standards update, adoption date	Aug. 28, 2018
Change in accounting principle, accounting standards update, immaterial effect	true
Accounting standards update	us-gaap:AccountingStandardsUpdate201813Member
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Lease agreements initial terms	5 years
Lease agreement subsequent additional optional term in increments	5 years
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Lease agreements initial terms	10 years
Lease agreement subsequent additional optional term in increments	10 years
Other Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Other Real Estate, Foreclosed Assets, and Repossessed Assets	$ 0	$ 0
Investment in Federal Home Loan Bank Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks	1,317,000
Investment in Atlantic Community Bankers Bank Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks	12,000
VISA Class B Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks	$ 0
Number of shares owned | shares	6,502
VISA Class A Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Conversion factor per share				1.6181

Note 1 - Schedule of Estimated

Note 1 - Schedule of Estimated Useful Lives of Assets (Details)	12 Months Ended
	Dec. 31, 2021
Minimum [Member] | Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	10 years
Minimum [Member] | Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	3 years
Minimum [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Maximum [Member] | Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	39 years
Maximum [Member] | Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	15 years
Maximum [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	30 years

Note 1 - Assumptions Used in Op

Note 1 - Assumptions Used in Option Pricing Model (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk free interest rate	0.20%	1.52%	2.52%
Dividend yield	4.17%	3.60%	3.36%
Volatility	21.14%	13.46%	16.44%
Expected life (years)	4 years 10 days	4 years 10 days	4 years 2 months 12 days

Note 2 - Computation of Basic a

Note 2 - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2020		Sep. 30, 2020		Jun. 30, 2020		Mar. 31, 2020		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income	$ 4,149		$ 3,424		$ 3,869		$ 5,050		$ 4,151		$ 3,778		$ 3,934		$ 220		$ 16,492	$ 12,083	$ 12,357
Denominator for basic earnings per share - weighted average shares outstanding																	3,553,949	3,537,323	3,498,326
Effect of dilutive securities - employee stock options																	189	37	5,824
Denominator for diluted earnings per share - adjusted weighted average shares outstanding																	3,554,138	3,537,360	3,504,150
Earnings per share - basic	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 1.17	[1]	$ 1.07	[1]	$ 1.11	[1]	$ 0.06	[1]	$ 4.64	$ 3.42	$ 3.53
Earnings per share - diluted	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 1.17	[1]	$ 1.07	[1]	$ 1.11	[1]	$ 0.06	[1]	$ 4.64	$ 3.42	$ 3.53
[1]	Due to rounding, quarterly earnings per share may not sum to annual earnings per share

Note 2 - Earnings Per Share a_3

Note 2 - Earnings Per Share and Share Repurchase Plan (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended			167 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2021	Apr. 27, 2021	Feb. 09, 2009	Jan. 21, 2008
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, value	$ 1,356	$ 130
Board of Directors [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Stock repurchase plan approved date	Jan. 21, 2008
Share Repurchase Program1
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, shares, acquired	38,017	4,100	0	100,000
Treasury stock shares average price per share acquired				$ 24.69
Treasury stock, value				$ 2,469
Share Repurchase Program1 | Maximum [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Stock repurchase program, number of shares authorized to be repurchased					200,000	100,000	50,000
Employee Stock Option [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	90,000	96,000	73,000

Note 4 - Debt Securities Availa

Note 4 - Debt Securities Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	$ 692,360	$ 435,646
Investment securities available-for-sale, debt securities gross unrealized holding gains	3,568	7,514
Investment securities available-for-sale, debt securities gross unrealized holding losses	(8,302)	(363)
Investment securities available-for-sale, debt securities amortized cost	697,094	428,495
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	97,499	69,776
Investment securities available-for-sale, debt securities gross unrealized holding gains	2	26
Investment securities available-for-sale, debt securities gross unrealized holding losses	(2,435)	(246)
Investment securities available-for-sale, debt securities amortized cost	99,932	69,996
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	131,035	87,812
Investment securities available-for-sale, debt securities gross unrealized holding gains	1,716	2,350
Investment securities available-for-sale, debt securities gross unrealized holding losses	(1,053)	(45)
Investment securities available-for-sale, debt securities amortized cost	130,372	85,507
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	329,938	175,847
Investment securities available-for-sale, debt securities gross unrealized holding gains	1,273	3,328
Investment securities available-for-sale, debt securities gross unrealized holding losses	(3,158)	(24)
Investment securities available-for-sale, debt securities amortized cost	331,823	172,543
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	127,012	94,948
Investment securities available-for-sale, debt securities gross unrealized holding gains	398	1,751
Investment securities available-for-sale, debt securities gross unrealized holding losses	(1,648)	(5)
Investment securities available-for-sale, debt securities amortized cost	128,262	93,202
Collateralized Debt Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	75	70
Investment securities available-for-sale, debt securities gross unrealized holding losses	(8)	(14)
Investment securities available-for-sale, debt securities amortized cost	83	84
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	6,801	7,193
Investment securities available-for-sale, debt securities gross unrealized holding gains	179	59
Investment securities available-for-sale, debt securities gross unrealized holding losses		(29)
Investment securities available-for-sale, debt securities amortized cost	$ 6,622	$ 7,163

Note 4 - Investment Securitie_2

Note 4 - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Investments Debt And Equity Securities [Abstract]
Due in one year or less, Fair value	$ 2,837
Due after one year through five years, Fair value	326,734
Due after five years through ten years, Fair value	255,561
Due after ten years, Fair value	107,228
Total investment securities available-for-sale, Fair value	692,360	$ 435,646
Due in one year or less, Amortized cost	2,815
Due after one year through five years, Amortized cost	327,828
Due after five years through ten years, Amortized cost	259,246
Due after ten years, Amortized cost	107,205
Investment securities available-for-sale, debt securities amortized cost	$ 697,094	$ 428,495

Note 4 - Investment Securitie_3

Note 4 - Investment Securities (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)security	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Investment Securities [Line Items]
Proceeds from sale of investment securities	$ 282,000	$ 6,930,000	$ 47,851,000
Other than temporary impairment charges recognized for debt securities	0	0	0
Other than temporary impairment, credit losses recognized in earnings	0	0	0
Available-for-sale securities pledged as collateral	$ 264,154,000	$ 220,934,000
Debt Securities, Available-for-Sale, Restriction Type [Extensible Enumeration]	us-gaap:AssetPledgedAsCollateralMember	us-gaap:AssetPledgedAsCollateralMember
Investment equity securities	$ 12,410,000	$ 12,849,000
Unrealized (gains) losses, net of tax	9,375,000	(5,411,000)	(7,368,000)
Proceeds from sale of investment equity securities	7,768,000	4,767,000	11,838,000
Debt Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ 4,000	5,000	(5,000)
PreTSL IV [Member]
Investment Securities [Line Items]
Number of trust preferred securities | security	1
Equity Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ 784,000	$ 155,000	$ 737,000

Note 4 - Realized Gain (Loss) o

Note 4 - Realized Gain (Loss) on Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Investments Debt And Equity Securities [Abstract]
Gross realized gains	$ 18,000	$ 28,000	$ 169,000
Gross realized losses	0	(4,000)	(195,000)
Other-than-temporary impairment	0	0	0
Total net gains (losses) on AFS debt securities	$ 18,000	$ 24,000	$ (26,000)

Note 4 - Credit-related Other-t

Note 4 - Credit-related Other-than-temporary Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Investments Debt And Equity Securities [Abstract]
Balance, beginning of year	$ 1	$ 1	$ 1
Reductions: sale, collateralized debt obligation	0	0	0
Initial credit impairments	0	0	0
Subsequent credit impairments	0	0	0
Balance, end of year	$ 1	$ 1	$ 1

Note 4 - Debt Securities in a C

Note 4 - Debt Securities in a Continuous Unrealized Loss Position (Details) $ in Thousands	Dec. 31, 2021USD ($)security	Dec. 31, 2020USD ($)security
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	266	39
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 463,870	$ 59,434
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(6,923)	(349)
Debt Securities in an unrealized loss position 12 months or longer, fair value	44,154	70
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(1,379)	(14)
Debt Securities in an unrealized loss position, fair value	508,024	59,504
Debt Securities in an unrealized loss position, unrealized losses	$ (8,302)	$ (363)
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	44	19
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 62,530	$ 37,754
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(1,407)	(246)
Debt Securities in an unrealized loss position 12 months or longer, fair value	32,968
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(1,028)
Debt Securities in an unrealized loss position, fair value	95,498	37,754
Debt Securities in an unrealized loss position, unrealized losses	$ (2,435)	$ (246)
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	103	11
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 55,982	$ 6,821
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(953)	(45)
Debt Securities in an unrealized loss position 12 months or longer, fair value	3,742
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(100)
Debt Securities in an unrealized loss position, fair value	59,724	6,821
Debt Securities in an unrealized loss position, unrealized losses	$ (1,053)	$ (45)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	72	4
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 253,141	$ 8,626
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(2,915)	(24)
Debt Securities in an unrealized loss position 12 months or longer, fair value	7,370
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(243)
Debt Securities in an unrealized loss position, fair value	260,511	8,626
Debt Securities in an unrealized loss position, unrealized losses	$ (3,158)	$ (24)
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	46	3
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 92,217	$ 3,262
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(1,648)	(5)
Debt Securities in an unrealized loss position, fair value	92,217	3,262
Debt Securities in an unrealized loss position, unrealized losses	$ (1,648)	$ (5)
Collateralized Debt Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	1	1
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	75	70
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(8)	(14)
Debt Securities in an unrealized loss position, fair value	75	70
Debt Securities in an unrealized loss position, unrealized losses	$ (8)	$ (14)
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security		1
Debt Securities in an unrealized loss position less than 12 months, fair value		$ 2,971
Debt Securities in an unrealized loss position less than 12 months, unrealized losses		(29)
Debt Securities in an unrealized loss position, fair value		2,971
Debt Securities in an unrealized loss position, unrealized losses		$ (29)

Note 4 - Pooled Trust Preferred

Note 4 - Pooled Trust Preferred Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)bankInsuranceCompany	Dec. 31, 2020USD ($)
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, amortized cost	$ 697,094	$ 428,495
Fair value	$ 692,360	$ 435,646
PreTSL IV [Member]
Schedule Of Available For Sale Securities [Line Items]
Class	Mezzanine
Investment securities available-for-sale, amortized cost	$ 83
Fair value	75
Unrealized gains (losses)	(8)
Realized OTTI credit loss	0
Total recognized OTTI credit loss	$ (1)
Moody's ratings	Ba1
Current number of performing banks | bank	3
Current number of performing insurance companies | InsuranceCompany	0
Actual deferrals and defaults as a % of total collateral	0.00%
Total performing collateral as a % of outstanding bonds	238.20%

Note 4 - Summary of Unrealized

Note 4 - Summary of Unrealized and Realized Gains and Losses Recognized in Net Income on Equity Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity Securities [Abstract]
Net gains (losses) recognized during the period on equity securities	$ 2,714	$ 538	$ 2,551
Less: Net gains (losses) recognized during the period on equity securities sold during the period	1,788	585	1,781
Net unrealized gains (losses) recognized during the reporting period on equity securities still held at the reporting date	$ 926	$ (47)	$ 770

Note 5 - Major Classes of Loans

Note 5 - Major Classes of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	$ 927,147	$ 921,856
Net deferred (fees) costs	(677)	(1,814)
Loans receivable	926,470	920,042
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	148,610	227,431
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	55,855	57,594
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	451,404	377,586
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	84,741	81,897
State and Political Subdivisions Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	19,775	25,302
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	4,699	5,364
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	100,281	82,739
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	$ 61,782	$ 63,943

Note 5 - Loans Receivable and_3

Note 5 - Loans Receivable and the Allowance for Loan Losses (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)Creditloancontract	Dec. 31, 2020USD ($)Creditloancontract	Dec. 31, 2019USD ($)
Accounts Notes And Loans Receivable [Line Items]
Over drafts reclassified as loans receivables	$ 91,000	$ 258,000
Financing receivable, modifications, recorded investment	4,800,000	5,312,000
Net deferred (fees) costs	(677,000)	(1,814,000)
Financing receivables, impaired, troubled debt restructuring, write-down	$ 0	$ 0	$ 5,000
Number of newly identified TDRs during the current period | contract	0	0
Loans and leases receivable, impaired, commitment to lend	$ 2,000	$ 14,000
Performing Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing receivable, modifications, recorded investment	4,142,000	4,469,000
Nonperforming Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing receivable, modifications, recorded investment	658,000	843,000
Paycheck Protection Program [Member]
Accounts Notes And Loans Receivable [Line Items]
Net deferred (fees) costs	482,000	$ 1,909,000
Origination flat fee	$ 2,500
Paycheck Protection Program [Member] | Minimum [Member]
Accounts Notes And Loans Receivable [Line Items]
Percentage of loan origination fees received	1.00%
Paycheck Protection Program [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Percentage of loan origination fees received	5.00%
Deferred Interest and Principal Payments of Six Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing receivable, modifications, recorded investment	$ 290,000
Deferred Interest and Principal Payments of Ten Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing receivable, modifications, recorded investment	$ 42,000
Deferred Interest and or Principal Payments Between Two and Six Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of credits modifications recorded investment | Credit		5
Financing receivable, modifications, recorded investment		$ 829,000
Deferred Interest and or Principal Payments Between Six and Eight Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of credits modifications recorded investment | Credit		6
Financing receivable, modifications, recorded investment		$ 211,000
Deferred Interest and or Principal Payments Between Eight and Nine Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of credits modifications recorded investment | Credit		7
Financing receivable, modifications, recorded investment		$ 15,248,000
Deferred Interest and or Principal Payments Between Nine and Twelve Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of credits modifications recorded investment | Credit		11
Financing receivable, modifications, recorded investment		$ 17,582,000
Commercial Portfolio Segment [Member] | Deferred Interest and Principal Payments of Six Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of credits modifications recorded investment | Credit	1
Retail Portfolio Segment [Member] | Deferred Interest and Principal Payments of Ten Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of credits modifications recorded investment | Credit	1
Residential Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Mortgage loan on real estate number of loan in foreclosure | loan	1	3
Mortgage loans in process of foreclosure, amount	$ 127,000	$ 395,000
Residential Portfolio Segment [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Loan to value ratio	80.00%
Commercial and Industrial [Member] | Paycheck Protection Program [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of loans | loan	98	556
Loan amount	$ 14,327,000	$ 72,821,000
Residential Buildings and Dwellings [Member] | Credit Concentration Risk [Member] | Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Concentration of loans to lessors percentage of total loans	18.00%	14.90%
Nonresidential Buildings [Member] | Credit Concentration Risk [Member] | Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Concentration of loans to lessors percentage of total loans	24.20%	19.63%

Note 5 - Internal Risk Ratings

Note 5 - Internal Risk Ratings and Payment Activity (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 927,147	$ 921,856
Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	760,385	769,810
Pass [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	738,855	743,626
Special Mention [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	2,999	3,991
Substandard [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	18,531	22,193
Doubtful [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	148,610	227,431
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	55,855	57,594
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	451,404	377,586
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	84,741	81,897
Commercial Portfolio Segment [Member] | Pass [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	141,102	219,104
Commercial Portfolio Segment [Member] | Pass [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	55,855	57,594
Commercial Portfolio Segment [Member] | Pass [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	438,519	361,393
Commercial Portfolio Segment [Member] | Pass [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	83,604	80,233
Commercial Portfolio Segment [Member] | Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	151	77
Commercial Portfolio Segment [Member] | Special Mention [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Special Mention [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	2,848	3,914
Commercial Portfolio Segment [Member] | Special Mention [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Substandard [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	7,357	8,250
Commercial Portfolio Segment [Member] | Substandard [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Substandard [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	10,037	12,279
Commercial Portfolio Segment [Member] | Substandard [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	1,137	1,664
Commercial Portfolio Segment [Member] | Doubtful [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Doubtful [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	19,775	25,302
State and Political Subdivisions Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	19,775	25,302
State and Political Subdivisions Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
State and Political Subdivisions Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
State and Political Subdivisions Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 0	$ 0

Note 5 - Retail Loans by Credit

Note 5 - Retail Loans by Credit Quality (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 927,147	$ 921,856
Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	166,762	152,046
Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	165,271	150,553
Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	1,491	1,493
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	4,699	5,364
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	100,281	82,739
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	61,782	63,943
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	4,609	5,259
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	99,560	82,103
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	61,102	63,191
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	90	105
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	721	636
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 680	$ 752

Note 5 - Past Due Loans (Detail

Note 5 - Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 927,147	$ 921,856
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,468	3,489
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	12	341
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	763	1,870
Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,243	5,700
Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	922,904	916,156
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	148,610	227,431
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,288	2,392
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1	31
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	596	1,157
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,885	3,580
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	145,725	223,851
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	55,855	57,594
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	55,855	57,594
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	451,404	377,586
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	318
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	40
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	358
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	451,404	377,228
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	84,741	81,897
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	189
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	30	340
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	30	529
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	84,711	81,368
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19,775	25,302
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
State and Political Subdivisions Portfolio Segment [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	19,775	25,302
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,699	5,364
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	20	178
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11	5
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	31	183
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,668	5,181
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	100,281	82,739
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,139	396
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	303
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	127	282
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,266	981
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	99,015	81,758
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	61,782	63,943
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	21	16
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	2
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10	51
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	31	69
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 61,751	$ 63,874

Note 5 - Non-accrual Loans (Det

Note 5 - Non-accrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0	$ 0
Loans receivable	7,530	9,640
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	3,369	4,367
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	2,279	2,905
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	391	875
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	90	105
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	721	636
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	$ 680	$ 752

Note 5 - Allowance for Loan Los

Note 5 - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	$ 10,826	$ 9,887	$ 8,834
Provision for (credit to) loan losses	458	1,250	1,300
Charge-offs	(263)	(550)	(472)
Recoveries	163	239	225
Allowance for loan losses, end of period	11,184	10,826	9,887
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	4,050	4,689	3,092
Provision for (credit to) loan losses	(774)	(411)	1,771
Charge-offs	0	(268)	(207)
Recoveries	92	40	33
Allowance for loan losses, end of period	3,368	4,050	4,689
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	346	590	551
Provision for (credit to) loan losses	17	(244)	39
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	363	346	590
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	3,736	2,519	2,824
Provision for (credit to) loan losses	544	1,205	(315)
Charge-offs	0	0	0
Recoveries	0	12	10
Allowance for loan losses, end of period	4,280	3,736	2,519
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	871	629	754
Provision for (credit to) loan losses	181	174	(197)
Charge-offs	(38)	0	(51)
Recoveries	21	68	123
Allowance for loan losses, end of period	1,035	871	629
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	89	115	153
Provision for (credit to) loan losses	(20)	(26)	(38)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	69	89	115
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	265	230	164
Provision for (credit to) loan losses	410	239	219
Charge-offs	(176)	(282)	(197)
Recoveries	43	78	44
Allowance for loan losses, end of period	542	265	230
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	533	549	497
Provision for (credit to) loan losses	113	(16)	52
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	646	533	549
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	386	310	338
Provision for (credit to) loan losses	32	35	(26)
Charge-offs	(49)	0	(17)
Recoveries	7	41	15
Allowance for loan losses, end of period	376	386	310
Unallocated Financing Receivables [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	550	256	461
Provision for (credit to) loan losses	(45)	294	(205)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	$ 505	$ 550	$ 256

Note 5 - Specific Reserve for L

Note 5 - Specific Reserve for Loans Modified as TDR's (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
TDRs with no specific allowance recorded - unpaid principal balance	$ 1,477	$ 2,008
TDRs with an allowance recorded - unpaid principal balance	3,323	3,304
Unpaid principal balance	4,800	5,312
TDRs with an allowance recorded - related allowance	$ 690	$ 503

Note 5 - Loans Disaggregated by

Note 5 - Loans Disaggregated by Impairment Method (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 11,184	$ 10,826	$ 9,887	$ 8,834
Allowance for loan losses - individually evaluated for impairment	2,873	3,050
Allowance for loan losses - collectively evaluated for impairment	7,806	7,226
Loans and leases receivable	927,147	921,856
Loans - individually evaluated for impairment	12,192	14,516
Loans - collectively evaluated for impairment	914,955	907,340
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	3,368	4,050	4,689	3,092
Allowance for loan losses - individually evaluated for impairment	2,090	2,421
Allowance for loan losses - collectively evaluated for impairment	1,278	1,629
Loans and leases receivable	148,610	227,431
Loans - individually evaluated for impairment	3,517	4,503
Loans - collectively evaluated for impairment	145,093	222,928
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	363	346	590	551
Allowance for loan losses - individually evaluated for impairment	0	0
Allowance for loan losses - collectively evaluated for impairment	363	346
Loans and leases receivable	55,855	57,594
Loans - collectively evaluated for impairment	55,855	57,594
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	4,280	3,736	2,519	2,824
Allowance for loan losses - individually evaluated for impairment	312	432
Allowance for loan losses - collectively evaluated for impairment	3,968	3,304
Loans and leases receivable	451,404	377,586
Loans - individually evaluated for impairment	5,654	6,323
Loans - collectively evaluated for impairment	445,750	371,263
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	1,035	871	629	754
Allowance for loan losses - individually evaluated for impairment	368	73
Allowance for loan losses - collectively evaluated for impairment	667	798
Loans and leases receivable	84,741	81,897
Loans - individually evaluated for impairment	1,387	2,051
Loans - collectively evaluated for impairment	83,354	79,846
State and Political Subdivisions Portfolio Segment [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	69	89	115	153
Allowance for loan losses - individually evaluated for impairment	0	0
Allowance for loan losses - collectively evaluated for impairment	69	89
Loans and leases receivable	19,775	25,302
Loans - individually evaluated for impairment	0	0
Loans - collectively evaluated for impairment	19,775	25,302
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	542	265	230	164
Allowance for loan losses - individually evaluated for impairment	3	7
Allowance for loan losses - collectively evaluated for impairment	539	258
Loans and leases receivable	4,699	5,364
Loans - individually evaluated for impairment	53	61
Loans - collectively evaluated for impairment	4,646	5,303
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	646	533	549	497
Allowance for loan losses - collectively evaluated for impairment	646	533
Loans and leases receivable	100,281	82,739
Loans - individually evaluated for impairment	893	813
Loans - collectively evaluated for impairment	99,388	81,926
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	376	386	310	338
Allowance for loan losses - individually evaluated for impairment	100	117
Allowance for loan losses - collectively evaluated for impairment	276	269
Loans and leases receivable	61,782	63,943
Loans - individually evaluated for impairment	688	765
Loans - collectively evaluated for impairment	61,094	63,178
Unallocated Financing Receivables [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 505	$ 550	$ 256	$ 461

Note 5 - Impaired Loans (Detail

Note 5 - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	$ 4,633	$ 6,432
Unpaid principal balance - with no specific allowance	5,215	7,472
Recorded investment - with an allowance	7,559	8,084
Unpaid principal balance - with an allowance	8,324	9,834
Related allowance	2,873	3,050
Unpaid principal balance	13,539	17,306
Recorded investment	12,192	14,516
Average recorded investment	12,998	15,467	$ 12,389
Interest income recognized	240	256	148
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	150	647
Unpaid principal balance - with no specific allowance	157	722
Recorded investment - with an allowance	3,367	3,856
Unpaid principal balance - with an allowance	3,825	5,462
Related allowance	2,090	2,421
Unpaid principal balance	3,982	6,184
Recorded investment	3,517	4,503
Average recorded investment	3,782	5,204	4,603
Interest income recognized	5	5	1
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	0	0
Unpaid principal balance - with no specific allowance	0	0
Recorded investment - with an allowance	0	0
Unpaid principal balance - with an allowance	0	0
Related allowance	0	0
Unpaid principal balance	0	0
Recorded investment	0	0
Average recorded investment	0	0	0
Interest income recognized	0	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	2,361	3,018
Unpaid principal balance - with no specific allowance	2,702	3,671
Recorded investment - with an allowance	3,293	3,305
Unpaid principal balance - with an allowance	3,451	3,418
Related allowance	312	432
Unpaid principal balance	6,153	7,089
Recorded investment	5,654	6,323
Average recorded investment	5,813	6,696	4,682
Interest income recognized	167	171	94
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	715	1,417
Unpaid principal balance - with no specific allowance	768	1,608
Recorded investment - with an allowance	672	634
Unpaid principal balance - with an allowance	787	642
Related allowance	368	73
Unpaid principal balance	1,555	2,250
Recorded investment	1,387	2,051
Average recorded investment	1,706	2,002	1,713
Interest income recognized	61	69	40
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	0	0
Unpaid principal balance - with no specific allowance	0	0
Recorded investment - with an allowance	53	61
Unpaid principal balance - with an allowance	68	73
Related allowance	3	7
Unpaid principal balance	68	73
Recorded investment	53	61
Average recorded investment	57	66	73
Interest income recognized	1	0	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	893	813
Unpaid principal balance - with no specific allowance	1,002	894
Recorded investment - with an allowance	0	0
Unpaid principal balance - with an allowance	0	0
Related allowance	0	0
Unpaid principal balance	1,002	894
Recorded investment	893	813
Average recorded investment	902	819	1,037
Interest income recognized	6	10	12
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	514	537
Unpaid principal balance - with no specific allowance	586	577
Recorded investment - with an allowance	174	228
Unpaid principal balance - with an allowance	193	239
Related allowance	100	117
Unpaid principal balance	779	816
Recorded investment	688	765
Average recorded investment	738	680	281
Interest income recognized	0	1	1
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Impaired [Line Items]
Average recorded investment	0	0	0
Interest income recognized	$ 0	$ 0	$ 0

Note 6 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Book value	$ 39,272	$ 36,994
Accumulated depreciation and amortization	(22,732)	(21,590)
Net book value	16,540	15,404
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Book value	15,933	12,407
Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Book value	16,345	16,052
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Book value	3,571	4,277
Right-of-Use Asset [Member]
Property, Plant and Equipment [Line Items]
Book value	$ 3,423	$ 4,258

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation	$ 1,200,000	$ 1,363,000	$ 1,211,000
Operating liability	3,752,000
Right-of-use assets	$ 945,000
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Premises and equipment, net
Other Liabilities [Member]
Property, Plant and Equipment [Line Items]
Operating liability	$ 952,000

Note 6 - Summary of Quantitativ

Note 6 - Summary of Quantitative Attributes of Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lease cost
Operating lease cost	$ 628	$ 672
Total lease cost	628	672
Cash paid for amounts included in the measurement of lease liabilities:
Cashflows from operating leases	631	654	$ 583
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 698	$ 1,086	$ 2,407
Weighted average remaining lease terms:
Operating leases	13 years 8 months 12 days	14 years 1 month 6 days
Weighted average discount rates:
Operating leases	2.78%	2.96%

Note 7 - Intangible Assets an_3

Note 7 - Intangible Assets and Loan Servicing (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Intangible Assets and Loan Servicing Details [Line Items]
Servicing asset loans unpaid principal balance	$ 85,061	$ 87,518
Servicing asset at fair value, amount	$ 615	$ 568
Minimum [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	12.00%	12.00%
Maximum [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	12.50%	12.50%
Other Assets [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing asset at fair value, amount	$ 615	$ 568

Note 7 - Activity of Mortgage S

Note 7 - Activity of Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Transfers And Servicing Of Financial Assets [Abstract]
Balance at beginning of year	$ 533	$ 441	$ 451
Mortgage servicing rights capitalized	123	249	61
Mortgage servicing rights amortized	(132)	(136)	(72)
Fair market value adjustments	14	(21)	1
Balance at end of year	$ 538	$ 533	$ 441

Note 7 - Annual Estimated Amort

Note 7 - Annual Estimated Amortization Expense of Intangible Assets (Details) $ in Thousands	Dec. 31, 2021USD ($)
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2022	$ 100
2023	83
2024	69
2025	56
2026	$ 46

Note 8 - Time Deposits (Details

Note 8 - Time Deposits (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Time Deposit [Abstract]
Total time deposits	$ 168,373	$ 197,085
Time greater than $250	$ 24,987	$ 29,519

Note 8 - Time Deposits - Schedu

Note 8 - Time Deposits - Schedule of Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Maturities Of Time Deposits [Abstract]
2022	$ 95,703
2023	21,702
2024	13,010
2025	15,940
2026	22,018
Total time deposits	$ 168,373	$ 197,085

Note 9 - Schedule of Short-Term

Note 9 - Schedule of Short-Term Borrowings (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Short-term Borrowings [Line Items]
Balance		$ 68,476	$ 58,838
Securities Sold under Agreements to Repurchase [Member]
Short-term Borrowings [Line Items]
Balance	[1]	68,476	58,838
Maximum indebtedness at any month end	[1]	79,257	60,377
Daily average indebtedness outstanding	[1]	$ 71,467	$ 50,007
Average rate paid for the year	[1]	0.36%	0.43%
Average rate on period-end borrowings	[1]	0.34%	0.38%
Other Short Term Debt [Member]
Short-term Borrowings [Line Items]
Balance	[2]	$ 0	$ 0
Maximum indebtedness at any month end	[2]	0	10,845
Daily average indebtedness outstanding	[2]	$ 191	$ 1,738
Average rate paid for the year	[2]	0.31%	1.90%
Average rate on period-end borrowings	[2]	0.00%	0.00%
[1]	Securities sold under agreements to repurchase mature overnight. The repurchase agreements were collateralized by U.S. Government mortgage-backed securities and CMOs with an amortized cost of $89,439,000 and $69,793,000 and a fair value of $89,361,000 and $71,295,000 and at December 31, 2021 and 2020 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston.
[2]	Other short-term borrowings include Federal funds purchased and overnight borrowings from the FHLB.

Note 9 - Short-Term Borrowing_2

Note 9 - Short-Term Borrowings (Details Textual)	Dec. 31, 2021USD ($)FederalFund	Dec. 31, 2020USD ($)
Short-term Borrowings [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 264,154,000	$ 220,934,000
Federal Funds Unsecured Number of Lines | FederalFund	5
Federal Funds Unsecured Lines	$ 101,000,000
Federal Funds Purchased	0	0
Securities Sold under Agreements to Repurchase [Member]
Short-term Borrowings [Line Items]
Available for Sale Securities Pledged as Collateral Amortized Cost	89,439,000	69,793,000
Available-for-sale Securities Pledged as Collateral	$ 89,361,000	$ 71,295,000

Note 10 - Long-Term Debt (Detai

Note 10 - Long-Term Debt (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Long Term Debt [Line Items]
FHLB stock	$ 1,317,000	$ 1,029,000
Maximum borrowing capacity with FHLB	341,398,000
Long-term advances outstanding with FHLB	10,000,000
Borrowings outstanding with FHLB	10,000,000
Long-term Debt [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB		10,000,000
Other Short Term Debt [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB	0
Letter of Credit [Member]
Long Term Debt [Line Items]
Borrowings outstanding with FHLB	$ 350,000	$ 350,000

Note 10 - Long-term Advances at

Note 10 - Long-term Advances at FHLB Mature (Details) $ in Thousands	Dec. 31, 2021USD ($)
Federal Home Loan Bank Advances Maturities Summary [Abstract]
2023	$ 10,000
Total long-term debt	$ 10,000
2023	1.57%
Total long-term debt	1.57%

Note 11 - Provision for Income

Note 11 - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Provision For Income Taxes [Abstract]
Current Federal income taxes									$ 3,629	$ 2,569	$ 2,375
Current state income taxes									219	52	156
Deferred Federal income taxes (benefits)									21	(53)	207
Deferred state income taxes (benefits)									92	(6)	112
Net provision	$ 1,052	$ 685	$ 951	$ 1,273	$ 1,056	$ 914	$ 998	$ (406)	$ 3,961	$ 2,562	$ 2,850

Note 11 - Deferred Tax Assets a

Note 11 - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets
Allowance for loan losses	$ 2,349	$ 2,273
Net unrealized holding losses on investment securities available-for-sale	994	0
Non-accrual interest income	32	39
Leasing liability	788	965
Deferred revenue	23	46
Incurred but not reported medical expense	31	34
Bonus	248	154
Other	54	90
Total deferred tax assets	4,519	3,601
Deferred tax liabilities
Deferred loan income	430	419
Depreciation	295	406
Mortgage servicing rights	110	112
Net unrealized holding gains on investment securities available-for-sale	0	1,502
Fair value adjustment on equity securities	286	19
Prepaid expenses	214	166
Right of use asset	719	894
Other	16	17
Total deferred tax liabilities	2,070	3,535
Net deferred tax asset	$ 2,449	$ 66

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	21.00%	21.00%	21.00%

Note 11 - Reconciliation of the

Note 11 - Reconciliation of the Tax Provision (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation Of The Tax Provision [Abstract]
Provision at statutory rate									$ 4,295	$ 3,075	$ 3,193
Tax-exempt interest and dividend income									(527)	(518)	(538)
Bank-owned life insurance									(104)	(62)	(61)
Stock-based compensation expense									19	20	20
State income tax									245	35	205
Other									33	12	31
Net provision	$ 1,052	$ 685	$ 951	$ 1,273	$ 1,056	$ 914	$ 998	$ (406)	$ 3,961	$ 2,562	$ 2,850
Provision at statutory rate									21.00%	21.00%	21.00%
Tax-exempt interest and dividend income									(2.60%)	(3.50%)	(3.50%)
Bank-owned life insurance									(0.50%)	(0.40%)	(0.40%)
Stock-based compensation expense									0.10%	0.10%	0.10%
State income tax									1.20%	0.20%	1.30%
Other									0.20%	0.10%	0.20%
Net provision									19.40%	17.50%	18.70%

Note 12 - Employee Benefit Pl_3

Note 12 - Employee Benefit Plans (Details Textual) - USD ($) $ in Thousands	May 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Employee Benefit Plans [Line Items]
Defined contribution plan, plan name		QNB Bank Retirement Savings Plan
Matching company contribution		3.00%
Safe harbor non-elective contributions		5.00%
Matching contribution, amount		$ 340	$ 340	$ 309
Safe harbor contribution, amount		$ 608	$ 608	$ 533
Employee Stock Purchase Plan 2016 [Member]
Employee Benefit Plans [Line Items]
Discount rate on common stock		10.00%
Shares authorized for issuance		30,000
Shares issued	18,792
Expiration date		May 31, 2021
Employee Stock Purchase Plan 2021 [Member]
Employee Benefit Plans [Line Items]
Shares authorized for issuance		30,000
Shares issued		2,162
Expiration date		May 31, 2026

Note 12 - Schedule of Shares Is

Note 12 - Schedule of Shares Issued (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Shares	4,906	5,723	3,310
Price per share			$ 33.53
Minimum [Member]
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Price per share	$ 27.36	$ 25.52
Maximum [Member]
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Price per share	$ 32.29	$ 25.56

Note 13 - Stock Option Plan (De

Note 13 - Stock Option Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, options, grants in period, gross	25,000	25,000	24,700
Share-based compensation arrangement by share-based payment award, options, forfeitures in period	8,575	2,250	1,500
Share-based compensation arrangement by share-based payment award, options, exercises in period	19,025	9,550	14,925
Share-based compensation arrangement by share-based payment award, options, outstanding, number	113,950	116,550	103,350	95,075
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized	$ 75,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition	21 months
The 2005 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized	300,000
Share-based compensation arrangement by share-based payment award, options, grants in period, gross	148,200
Share-based compensation arrangement by share-based payment award, options, forfeitures in period	13,425
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	113,950
Employee Stock Option [Member] | The 2005 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

Note 13 - Stock Option Activity

Note 13 - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Outstanding-Number of options (in shares)	116,550	103,350	95,075
Exercised-Number of options (in shares)	(19,025)	(9,550)	(14,925)
Forfeited-Number of options (in shares)	(8,575)	(2,250)	(1,500)
Granted-Number of options (in shares)	25,000	25,000	24,700
Outstanding ending-Number of options (in shares)	113,950	116,550	103,350
Exercisable-Number of options (in shares)	43,125
Outstanding-Weighted average exercise price (in dollars per share)	$ 37.42	$ 36.96	$ 35.11
Exercised-Weighted average exercise price (in dollars per share)	30.97	29.39	27.16
Forfeited-Weighted average exercise price (in dollars per share)	35.27	39.86	37.20
Granted-Weighted average exercise price (in dollars per share)	32.50	36.50	38.15
Outstanding ending-Weighted average exercise price (in dollars per share)	37.58	$ 37.42	$ 36.96
Exercisable-Weighted average exercise price (in dollars per share)	$ 40.72
Outstanding ending-Weighted average remaining contractual term	2 years 2 months 12 days
Exercisable-Weighted average remaining contractual term	7 months 24 days
Outstanding ending-Aggregate intrinsic value	$ 84

Note 13 - Outstanding Stock Opt

Note 13 - Outstanding Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	113,950	116,550	103,350	95,075
Exercise price, outstanding	$ 37.58	$ 37.42	$ 36.96	$ 35.11
Remaining life	2 years 2 months 12 days
Options exercisable	43,125
Exercise price, exercisable	$ 40.72
Exercise Price $30.40 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	24,000
Exercise price, outstanding	$ 32.50
Remaining life	4 years 1 month 17 days
Exercise Price $36.50 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	24,200
Exercise price, outstanding	$ 36.50
Remaining life	3 years 1 month 17 days
Exercise Price $37.60 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	20,700
Exercise price, outstanding	$ 37.60
Remaining life	1 month 17 days
Options exercisable	20,700
Exercise price, exercisable	$ 37.60
Exercise Price $38.15 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	22,625
Exercise price, outstanding	$ 38.15
Remaining life	2 years 1 month 17 days
Exercise Price $43.60 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	22,425
Exercise price, outstanding	$ 43.60
Remaining life	1 year 1 month 20 days
Options exercisable	22,425
Exercise price, exercisable	$ 43.60

Note 13 - Intrinsic Value Relat

Note 13 - Intrinsic Value Related to Stock Options Exercised (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Tax Benefits and Intrinsic Value Related to Stock Options Exercised [Abstract]
Intrinsic value of stock options exercised	$ 31	$ 81	$ 153

Note 14 - Schedule of Activity

Note 14 - Schedule of Activity and Amounts Due from Directors, Principal Officers, and Their Related Interests (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Related Party Transactions [Abstract]
Balance, December 31, 2020	$ 13,003
New loans	21,046
Repayments	(20,508)
Balance, December 31, 2021	$ 13,541

Note 14 - Schedule of Additiona

Note 14 - Schedule of Additional Information Regarding Transactions with Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Commitments to extend credit	$ 8,144	$ 7,624
Letters of credit	1,696	1,696
Deposits received	$ 13,377	$ 10,880

Note 15 - Financial Instrument

Note 15 - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 346,770	$ 319,104
Commitments to Extend Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	325,449	296,537
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 21,321	$ 22,567

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments And Contingencies Disclosure [Line Items]
Lessee leasing arrangements, operating leases, renewal term	5 years
Operating lease cost	$ 749	$ 808	$ 778
Maximum [Member]
Commitments And Contingencies Disclosure [Line Items]
Standby letters of credit expiration period	1 year
Lessee leasing arrangements, operating leases, renewal term	10 years
Minimum [Member]
Commitments And Contingencies Disclosure [Line Items]
Lessee leasing arrangements, operating leases, renewal term	5 years
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Financial instrument commitments expire within one year	$ 19,075

Note 15 - Summary of Maturities

Note 15 - Summary of Maturities Analysis of Operating Lease Liabilities and Reconciliation of Undiscounted Cash Flows to Total Operating Lease Liability (Details) $ in Thousands	Dec. 31, 2021USD ($)
Operating Leases
2022	$ 615
2023	564
2024	435
2025	448
2026	315
Thereafter	2,682
Total undiscounted cashflows	5,059
Total discount on cashflows	(1,307)
Total lease liabilities	$ 3,752
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities

Note 16 - Components of Accumul

Note 16 - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)		$ (4,734)	$ 7,151	$ 325
Tax effect	[1]	994	(1,502)	(68)
Accumulated other comprehensive (loss) income, net of tax		(3,740)	5,649	257
Unrealized Net Holding (Losses) Gains On Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)		$ (4,734)	$ 7,151	$ 325
[1]	At tax rates of 21%

Note 16 - Accumulated Other C_3

Note 16 - Accumulated Other Comprehensive Income (Loss) (Details Textual)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Provision at statutory rate	21.00%	21.00%	21.00%

Note 16 - Amounts Reclassified

Note 16 - Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Income before income taxes		$ 5,201	$ 4,109	$ 4,820	$ 6,323	$ 5,207	$ 4,692	$ 4,932	$ (186)	$ 20,453	$ 14,645	$ 15,207
Tax effect		(1,052)	(685)	(951)	(1,273)	(1,056)	(914)	(998)	406	(3,961)	(2,562)	(2,850)
Net income		$ 4,149	$ 3,424	$ 3,869	$ 5,050	$ 4,151	$ 3,778	$ 3,934	$ 220	16,492	12,083	12,357
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Realized net holding gains (losses) on available-for-sale securities										18	24	(26)
Income before income taxes										18	24	(26)
Tax effect	[1]									(4)	(5)	5
Net income										$ 14	$ 19	$ (21)
[1]	*At rate of 21%

Note 17 - Financial Assets Meas

Note 17 - Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	$ 692,360	$ 435,646
Equity securities	12,410	12,849
US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	97,499	69,776
US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	131,035	87,812
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	329,938	175,847
Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	127,012	94,948
Pooled Trust Preferred Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	75	70
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	6,801	7,193
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity securities	12,410	12,849
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	692,285	435,576
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]
Debt securities available-for-sale	97,499	69,776
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]
Debt securities available-for-sale	131,035	87,812
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]
Debt securities available-for-sale	329,938	175,847
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	127,012	94,948
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	6,801	7,193
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	75	70
Fair Value, Inputs, Level 3 [Member] | Pooled Trust Preferred Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Debt securities available-for-sale	75	70
Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	704,770	448,495
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	12,410	12,849
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	692,285	435,576
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	75	70
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	4,803	5,325
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	4,686	5,034
Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	117	291
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	4,803	5,325
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	4,686	5,034
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	$ 117	$ 291

Note 17 - Quantitative Informat

Note 17 - Quantitative Information about Assets Measured at Fair Value (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		$ 4,803	$ 5,325
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		4,686	5,034
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		117	291
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		4,803	5,325
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		4,686	5,034
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		$ 117	$ 291
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value liquidation inputs	[1],[2]	(10.00%)	(10.00%)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]	(0.15)	(0.10)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Measurement Input, Comparability Adjustment [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	[2],[3]	(0.20)	(0.30)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[2]	$ 4,369	$ 4,754
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Minimum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	(30.00%)	(87.50%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Maximum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	(100.00%)	(100.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[4]	$ 317	$ 280
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		3 years	2 years
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value expected term		29 years	30 years
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Rate | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		187.00%	243.00%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Prepayment Rate | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		312.00%	320.00%
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		12.00%	12.00%
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		12.05%	12.50%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		$ 117	$ 291
[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.
[2]	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.
[3]	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.
[4]	Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value.

Note 17 - Available-for-sale Se

Note 17 - Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, beginning of year	$ 70	$ 79
Payments received	(1)	(1)
Sale of securities	0	0
Included in earnings	0	0
Included in other comprehensive income	6	(8)
Transfers in and/or out of Level 3	0	0
Balance, end of year	$ 75	$ 70

Note 17 - Fair Value Measurem_3

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)securityissuer	Dec. 31, 2020USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number of underlying issuers | issuer	1
Expected credit losses or prepayments	$ 0
Swap rate period	30 years
Measurement Input, Discount Rate [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Discount rate	0.0553
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] | London Interbank Offered Rate (LIBOR) [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, asset, gain (loss) included in earnings	$ 0	$ 0

Note 17 - Financial and Off-bal

Note 17 - Financial and Off-balance Sheet Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 13,390	$ 39,331
Available-for-sale	692,360	435,646
Equity	12,410	12,849
Restricted investment in bank stocks	1,329	1,041
Loans held for sale		6,570
Net loans	915,286	909,216
Mortgage servicing rights	538	533
Accrued interest receivable	4,104	4,825
Deposits	1,449,745	1,228,067
Short-term borrowings	68,476	58,838
Long-term debt	10,000	10,000
Accrued interest payable	211	350
Cash and cash equivalents	13,390	39,331
Restricted investment in bank stocks	1,329	1,041
Loans held for sale		6,886
Net loans	916,271	915,726
Mortgage servicing rights	615	568
Accrued interest receivable	4,104	4,825
Short-term borrowings	68,476	58,838
Long-term debt	10,114	10,269
Accrued interest payable	211	350
Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Equity	12,410	12,849
Cash and cash equivalents	13,390	39,331
Short-term borrowings	68,476	58,838
Long-term debt	10,114	10,269
Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	692,285	435,576
Restricted investment in bank stocks	1,329	1,041
Loans held for sale		6,886
Accrued interest receivable	4,104	4,825
Accrued interest payable	211	350
Fair Value, Inputs, Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	75	70
Net loans	916,271	915,726
Mortgage servicing rights	615	568
Standby Letters of Credit [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commitments to extend credit	70	88
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	70	88
With No Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,281,372	1,030,982
Deposits	1,281,372	1,030,982
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,281,372	1,030,982
With Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	168,373	197,085
Deposits	168,039	199,127
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	$ 168,039	$ 199,127

Note 19 - Condensed Balance She

Note 19 - Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 13,390	$ 39,331
Investment equity securities	12,410	12,849
Other assets	3,975	3,490
Total assets	1,673,340	1,440,229
Liabilities
Other liabilities	8,414	8,529
Shareholders' equity	136,494	134,445	$ 120,717	$ 104,348
Total liabilities and shareholders' equity	1,673,340	1,440,229
Parent Company [Member]
Assets
Cash and cash equivalents	1,234	242
Investment equity securities	12,410	12,849
Investment in subsidiary	123,412	121,427
Other assets	8	9
Total assets	137,064	134,527
Liabilities
Other liabilities	570	82
Shareholders' equity	136,494	134,445
Total liabilities and shareholders' equity	$ 137,064	$ 134,527

Note 19 - Condensed Balance S_2

Note 19 - Condensed Balance Sheet (Parentheticals) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Condensed Balance Sheet Statements Captions [Line Items]
Investment securities, cost	$ 11,419	$ 12,784
Parent Company [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Investment securities, cost	$ 11,419	$ 12,784

Note 19 - Condensed Statement o

Note 19 - Condensed Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Condensed Income Statements, Captions [Line Items]
Securities gains									$ 1,788	$ 585	$ 1,781
Net unrealized gain (loss) on investment equity securities									926	(47)	770
Provision for income taxes	$ 1,052	$ 685	$ 951	$ 1,273	$ 1,056	$ 914	$ 998	$ (406)	3,961	2,562	2,850
Net income	$ 4,149	$ 3,424	$ 3,869	$ 5,050	$ 4,151	$ 3,778	$ 3,934	$ 220	16,492	12,083	12,357
Parent Company [Member]
Condensed Income Statements, Captions [Line Items]
Dividends from subsidiary									5,733	4,413	3,820
Interest, dividend and other income									386	346	292
Securities gains									1,788	585	1,781
Net unrealized gain (loss) on investment equity securities									926	(47)	770
Total income									8,833	5,297	6,663
Expenses									491	457	420
Income before applicable income taxes and equity in undistributed income of subsidiary									8,342	4,840	6,243
Provision for income taxes									724	97	714
Income before equity in undistributed income of subsidiary									7,618	4,743	5,529
Equity in undistributed income of subsidiary									8,874	7,340	6,828
Net income									$ 16,492	$ 12,083	$ 12,357

Note 19 - Condensed Statement_2

Note 19 - Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Condensed Statement of Income Captions [Line Items]
Net income, Before tax amount	$ 5,201	$ 4,109	$ 4,820	$ 6,323	$ 5,207	$ 4,692	$ 4,932	$ (186)	$ 20,453	$ 14,645	$ 15,207
Net unrealized holding (losses)/gains on available-for-sale securities:
Unrealized holding (losses)/gains arising during the period, Before tax amount									(11,867)	6,850	9,327
Reclassification adjustment for (gains)/losses included in net income, Before tax amount									(18)	(24)	26
Other comprehensive income (loss), Before tax amount									(11,885)	6,826	9,353
Unrealized holding (losses)/gains arising during the period, Tax expense (benefit)									(2,492)	1,439	1,959
Reclassification adjustment for (gains)/losses included in net income, Tax expense (benefit)									(4)	(5)	5
Other comprehensive income (loss), Tax expense (benefit)									(2,496)	1,434	1,964
Unrealized holding (losses)/gains arising during the period, Net of tax amount									(9,375)	5,411	7,368
Reclassification adjustment for (gains)/losses included in net income, Net of tax amount									(14)	(19)	21
Other comprehensive income (loss), Net of tax amount									(9,389)	5,392	7,389
Total comprehensive income, Before tax amount									8,568	21,471	24,560
Total comprehensive income, Tax expense (benefit)									1,465	3,996	4,814
Net income	$ 4,149	$ 3,424	$ 3,869	$ 5,050	$ 4,151	$ 3,778	$ 3,934	$ 220	16,492	12,083	12,357
Total comprehensive income, Net of tax amount									7,103	17,475	19,746
Parent Company [Member]
Condensed Statement of Income Captions [Line Items]
Net income, Before tax amount									20,453	14,645	15,207
Net unrealized holding (losses)/gains on available-for-sale securities:
Unrealized holding (losses)/gains arising during the period, Before tax amount									(11,867)	6,850	9,327
Reclassification adjustment for (gains)/losses included in net income, Before tax amount									(18)	(24)	26
Other comprehensive income (loss), Before tax amount									(11,885)	6,826	9,353
Unrealized holding (losses)/gains arising during the period, Tax expense (benefit)									(2,492)	1,439	1,959
Reclassification adjustment for (gains)/losses included in net income, Tax expense (benefit)									(4)	(5)	5
Other comprehensive income (loss), Tax expense (benefit)									(2,496)	1,434	1,964
Unrealized holding (losses)/gains arising during the period, Net of tax amount									(9,375)	5,411	7,368
Reclassification adjustment for (gains)/losses included in net income, Net of tax amount									(14)	(19)	21
Other comprehensive income (loss), Net of tax amount									(9,389)	5,392	7,389
Total comprehensive income, Before tax amount									8,568	21,471	24,560
Tax expense (benefit)									3,961	2,562	2,850
Total comprehensive income, Tax expense (benefit)									1,465	3,996	4,814
Net income									16,492	12,083	12,357
Total comprehensive income, Net of tax amount									$ 7,103	$ 17,475	$ 19,746

Note 19 - Condensed Statement_3

Note 19 - Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Activities
Net income	$ 4,149	$ 3,424	$ 3,869	$ 5,050	$ 4,151	$ 3,778	$ 3,934	$ 220	$ 16,492	$ 12,083	$ 12,357
Adjustments to reconcile net income to net cash provided by operating activities:
Net unrealized (gain) loss on investment equity securities									(926)	47	(770)
Stock-based compensation expense									102	112	118
Accretion of discounts on investment securities									3,152	2,473	1,501
Increase (decrease) in other liabilities									703	(1,531)	(44)
Decrease in other assets									(507)	525	423
Deferred income tax provision (benefit)									113	(59)	319
Net cash provided by operating activities									30,389	7,601	13,898
Investing activities
Purchase of investment equity securities									(4,615)	(7,914)	(9,030)
Purchase of investment securities available-for-sale									(385,926)	(295,734)	(113,688)
Proceeds from sale of investment equity securities									7,768	4,767	11,838
Proceeds from sale of investment securities available-for-sale									282	6,930	47,851
Net cash used in investing activities									(282,490)	(185,133)	(33,574)
Financing activities
Cash dividend paid									(4,375)	(4,226)	(4,086)
Treasury stock purchase									(1,356)	(130)
Proceeds from issuance of common stock									575	497	591
Net cash provided by financing activities									226,160	199,255	23,826
(Decrease) increase in cash and cash equivalents									(25,941)	21,723	4,150
Cash and cash equivalents at beginning of year				39,331				17,608	39,331	17,608	13,458
Cash and cash equivalents at end of period	13,390				39,331				13,390	39,331	17,608
Parent Company [Member]
Operating Activities
Net income									16,492	12,083	12,357
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed income from subsidiary									(8,874)	(7,340)	(6,828)
Net securities gains									(1,788)	(585)	(1,781)
Net unrealized (gain) loss on investment equity securities									(926)	47	(770)
Stock-based compensation expense									102	112	118
Accretion of discounts on investment securities											(45)
Increase (decrease) in other liabilities									222	(682)	762
Decrease in other assets									2	17	126
Deferred income tax provision (benefit)									265	(20)	247
Net cash provided by operating activities									5,495	3,632	4,186
Investing activities
Purchase of investment equity securities									(4,615)	(7,914)	(9,030)
Purchase of investment securities available-for-sale											(8,730)
Proceeds from sale of investment equity securities									7,768	4,767	11,838
Proceeds from sale of investment securities available-for-sale											8,775
Capital contribution to Bank									(2,500)
Net cash used in investing activities									653	(3,147)	2,853
Financing activities
Cash dividend paid									(4,375)	(4,226)	(4,086)
Treasury stock purchase									(1,356)	(130)
Proceeds from issuance of common stock									575	497	591
Net cash provided by financing activities									(5,156)	(3,859)	(3,495)
(Decrease) increase in cash and cash equivalents									992	(3,374)	3,544
Cash and cash equivalents at beginning of year				$ 242				$ 3,616	242	3,616	72
Cash and cash equivalents at end of period	$ 1,234				$ 242				$ 1,234	$ 242	$ 3,616

Note 20 - Capital Ratios and Re

Note 20 - Capital Ratios and Regulatory Minimum Requirements (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Consolidated Entities [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 151,501	$ 139,705
Tier 1 capital	140,226	128,788
Common equity tier 1 capital	140,226	128,788
Tier 1 leverage capital	$ 140,226	$ 128,788
Capital to risk-weighted assets	0.1360	0.1395
Tier 1 capital to risk-weighted assets	0.1259	0.1286
Common equity tier 1 capital to risk-weighted assets	12.59%	12.86%
Tier 1 leverage capital to average assets	0.0839	0.0907
Capital required for capital adequacy	$ 89,111	$ 80,125
Tier 1 capital required for capital adequacy	66,833	60,094
Common equity tier 1 capital required for capital adequacy	50,125	45,070
Tier 1 leverage capital required for capital adequacy	$ 66,890	$ 56,776
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	$ 111,389	$ 100,156
Tier 1 capital required to be well capitalized	$ 66,833	$ 60,094
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	$ 138,419	$ 126,687
Tier 1 capital	127,144	115,770
Common equity tier 1 capital	127,144	115,770
Tier 1 leverage capital	$ 127,144	$ 115,770
Capital to risk-weighted assets	0.1285	0.1315
Tier 1 capital to risk-weighted assets	0.1181	0.1202
Common equity tier 1 capital to risk-weighted assets	11.81%	12.02%
Tier 1 leverage capital to average assets	0.0767	0.0823
Capital required for capital adequacy	$ 86,162	$ 77,047
Tier 1 capital required for capital adequacy	64,621	57,785
Common equity tier 1 capital required for capital adequacy	48,466	43,339
Tier 1 leverage capital required for capital adequacy	$ 66,295	$ 56,286
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	$ 107,702	$ 96,308
Tier 1 capital required to be well capitalized	86,162	77,047
Common equity tier 1 capital required to be well capitalized	70,006	62,600
Tier 1 leverage capital required to be well capitalized	$ 82,868	$ 70,357
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 21 - Unaudited Quarterly R

Note 21 - Unaudited Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2020		Sep. 30, 2020		Jun. 30, 2020		Mar. 31, 2020		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Unaudited Quarterly Results Of Operations [Abstract]
Interest income	$ 11,938		$ 11,721		$ 11,380		$ 11,731		$ 10,859		$ 10,763		$ 10,740		$ 11,331		$ 46,770	$ 43,693	$ 46,418
Interest expense	1,130		1,137		1,162		1,214		1,338		1,433		1,506		2,168		4,643	6,445	10,124
Net interest income	10,808		10,584		10,218		10,517		9,521		9,330		9,234		9,163		42,127	37,248	36,294
Provision for loan losses					183		275		250		250		250		500		458	1,250	1,300
Non-interest income	2,528		1,315		2,534		3,404		3,547		2,809		2,817		(1,571)		9,781	7,602	8,317
Non-interest expense	8,135		7,790		7,749		7,323		7,611		7,197		6,869		7,278		30,997	28,955	28,104
Income before income taxes	5,201		4,109		4,820		6,323		5,207		4,692		4,932		(186)		20,453	14,645	15,207
Provision for income taxes	1,052		685		951		1,273		1,056		914		998		(406)		3,961	2,562	2,850
Net income	$ 4,149		$ 3,424		$ 3,869		$ 5,050		$ 4,151		$ 3,778		$ 3,934		$ 220		$ 16,492	$ 12,083	$ 12,357
Earnings Per Share - basic	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 1.17	[1]	$ 1.07	[1]	$ 1.11	[1]	$ 0.06	[1]	$ 4.64	$ 3.42	$ 3.53
Earnings Per Share - diluted	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 1.17	[1]	$ 1.07	[1]	$ 1.11	[1]	$ 0.06	[1]	$ 4.64	$ 3.42	$ 3.53
[1]	Due to rounding, quarterly earnings per share may not sum to annual earnings per share