QNB (QNBC) 10-K 14 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 28, 2023	Jun. 30, 2022
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		3,588,262
Entity Public Float			$ 85,934,731
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, 2022
Document Fiscal Year Focus	2022
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 23, 2023 are incorporated by reference in Part III of this report.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and due from banks	$ 14,657	$ 9,194
Interest-bearing deposits in banks	1,242	4,196
Total cash and cash equivalents	15,899	13,390
Investment securities:
Available-for-sale (amortized cost $649,217 and $697,094)	546,525	692,360
Equity securities (cost of $12,091 and $11,419)	12,056	12,410
Restricted investment in bank stocks	5,193	1,329
Loans receivable	1,039,385	926,470
Allowance for loan losses	(10,531)	(11,184)
Net loans	1,028,854	915,286
Bank-owned life insurance	11,625	11,497
Premises and equipment, net	15,463	16,540
Accrued interest receivable	5,038	4,104
Net deferred tax assets	23,077	2,449
Other assets	4,767	3,975
Total assets	1,668,497	1,673,340
Deposits
Demand, non-interest bearing	231,849	243,006
Interest-bearing demand	452,927	468,199
Money market	127,043	143,942
Savings	431,101	426,225
Time less than $100	91,329	93,456
Time $100 through $250	59,650	49,930
Time greater than $250	24,470	24,987
Total deposits	1,418,369	1,449,745
Short-term borrowings	161,327	68,476
Long-term debt	10,000	10,000
Accrued interest payable	467	211
Other liabilities	7,376	8,414
Total liabilities	1,597,539	1,536,846
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,796,948 shares and 3,760,315 shares issued; 3,588,262 and 3,553,629 shares outstanding	2,373	2,350
Surplus	24,798	23,683
Retained earnings	128,951	118,163
Accumulated other comprehensive loss, net of tax	(81,127)	(3,740)
Treasury stock, at cost; 208,686 and 206,686 shares	(4,037)	(3,962)
Total shareholders' equity	70,958	136,494
Total liabilities and shareholders' equity	$ 1,668,497	$ 1,673,340

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement Of Financial Position [Abstract]
Available-for-sale, amortized cost	$ 649,217	$ 697,094
Equity securities, cost	$ 12,091	$ 11,419
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)	3,796,948	3,760,315
Common stock, shares outstanding (in shares)	3,588,262	3,553,629
Treasury stock, shares (in shares)	208,686	206,686

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest income
Interest and fees on loans	$ 40,922	$ 38,330	$ 36,504
Interest and dividends on investment securities (AFS & Equity):
Taxable	9,396	6,551	5,668
Tax-exempt	1,965	1,796	1,405
Interest on interest-bearing balances and other interest income	138	93	116
Total interest income	52,421	46,770	43,693
Interest on deposits
Interest-bearing demand	2,691	1,035	1,347
Money market	617	381	405
Savings	2,175	1,178	1,155
Time less than $100	723	921	1,599
Time $100 through $250	489	454	544
Time greater than $250	209	257	1,012
Interest on short-term borrowings	861	258	247
Interest on long-term debt	159	159	136
Total interest expense	7,924	4,643	6,445
Net interest income	44,497	42,127	37,248
Provision for loan losses	(850)	458	1,250
Net interest income after provision for loan losses	45,347	41,669	35,998
Non-interest income
Net unrealized (loss) gain on investment equity securities	(1,026)	926	(47)
Net gain on sale of investment securities	266	1,806	609
Net gain on investment securities	(760)	2,732	562
Fees for services to customers	1,614	1,326	1,315
ATM and debit card	2,719	2,682	2,195
Retail brokerage and advisory	788	786	581
Bank-owned life insurance	361	497	294
Merchant	394	451	417
Net gain on sale of loans	6	595	1,724
Other	609	712	514
Total non-interest income	5,731	9,781	7,602
Non-interest expense
Salaries and employee benefits	17,306	17,453	16,541
Net occupancy	2,195	2,228	2,164
Furniture and equipment	2,917	2,787	2,750
Marketing	870	922	876
Third party services	2,474	2,160	1,923
Telephone, postage and supplies	748	715	736
State taxes	1,004	1,013	887
FDIC insurance premiums	768	793	569
Other	3,210	2,926	2,509
Total non-interest expense	31,492	30,997	28,955
Income before income taxes	19,586	20,453	14,645
Provision for income taxes	3,665	3,961	2,562
Net income	$ 15,921	$ 16,492	$ 12,083
Earnings per share - basic	$ 4.47	$ 4.64	$ 3.42
Earnings per share - diluted	4.47	4.64	3.42
Cash dividends per share	$ 1.44	$ 1.40	$ 1.36

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net income, Before tax amount	$ 19,586	$ 20,453	$ 14,645
Net unrealized holding (losses)/gains on available-for-sale securities:
Unrealized holding (losses)/gains arising during the period, Before tax amount	(98,097)	(11,867)	6,850
Reclassification adjustment for losses/(gains) included in net income, Before tax amount	139	(18)	(24)
Other comprehensive income (loss), Before tax amount	(97,958)	(11,885)	6,826
Unrealized holding (losses)/gains arising during the period, Tax expense (benefit)	(20,600)	(2,492)	1,439
Reclassification adjustment for losses/(gains) included in net income, Tax expense (benefit)	29	(4)	(5)
Other comprehensive income (loss), Tax expense (benefit)	(20,571)	(2,496)	1,434
Unrealized holding (losses)/gains arising during the period, Net of tax amount	(77,497)	(9,375)	5,411
Reclassification adjustment for losses/(gains) included in net income, Net of tax amount	110	(14)	(19)
Other comprehensive income (loss), Net of tax amount	(77,387)	(9,389)	5,392
Total comprehensive (loss) income, Before Tax amount	(78,372)	8,568	21,471
Tax expense (benefit)	3,665	3,961	2,562
Total comprehensive (loss) income, Tax expense (benefit)	(16,906)	1,465	3,996
Net income	15,921	16,492	12,083
Total comprehensive (loss) income, Net of tax amount	$ (61,466)	$ 7,103	$ 17,475

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, 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)
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
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
Net income	$ 15,921			15,921
Other comprehensive loss, net of tax	(77,387)				(77,387)
Cash dividends declared	(5,133)			(5,133)
Treasury stock purchase	(75)					(75)
Treasury stock purchase (in shares)		(2,000)
Stock issued in connection with dividend reinvestment and stock purchase plan	917	$ 20	897
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)		31,531
Stock issued for employee stock purchase plan	$ 136	$ 3	133
Stock issued for employee stock purchase plan (in shares)	5,102	5,102
Stock-based compensation expense	$ 85		85
Balance at Dec. 31, 2022	$ 70,958	$ 2,373	$ 24,798	$ 128,951	$ (81,127)	$ (4,037)
Balance (in shares) at Dec. 31, 2022	3,588,262	3,588,262

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retained Earnings [Member]
Cash dividends declared, per share (in dollars per share)	$ 1.44	$ 1.40	$ 1.36

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Activities
Net income	$ 15,921	$ 16,492	$ 12,083
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,724	1,828	2,035
Provision for loan losses	(850)	458	1,250
Net gain on sales of investment debt and equity securities	(266)	(1,806)	(609)
Net unrealized loss (gain) on equity securities	1,026	(926)	47
Net gain on sale of loans	(6)	(595)	(1,724)
Proceeds from sales of residential mortgages held-for-sale	304	16,773	35,605
Origination of residential mortgages held-for-sale	(298)	(4,892)	(39,474)
Income on bank-owned life insurance	(361)	(497)	(294)
Stock-based compensation expense	85	102	112
Deferred income tax (benefit) provision	(57)	113	(59)
Net (decrease) increase in income taxes payable	(534)	(78)	215
Net (increase) decrease in accrued interest receivable	(934)	721	(1,997)
Amortization of mortgage servicing rights and change in valuation allowance	71	118	157
Net amortization of premiums and discounts on investment securities	2,222	3,152	2,473
Net increase (decrease) in accrued interest payable	256	(139)	(559)
Operating lease payments	(620)	(631)	(654)
(Increase) decrease in other assets	(298)	(507)	525
(Decrease) increase in other liabilities	(550)	703	(1,531)
Net cash provided by operating activities	16,835	30,389	7,601
Investing Activities
Proceeds from payments, maturities and calls of investment debt securities available-for-sale	72,965	113,911	207,245
Proceeds from the sale of investment securities available-for-sale	7,551	282	6,930
Purchases of investment securities available-for-sale	(35,001)	(385,926)	(295,734)
Proceeds from the sale of equity securities	1,594	7,768	4,767
Purchases of equity securities	(1,860)	(4,615)	(7,914)
Proceeds from redemption of investment in restricted bank stock	5,155	573	1,495
Purchase of restricted bank stock	(9,019)	(861)	(1,463)
Net increase in loans	(112,718)	(11,244)	(99,737)
Net purchases of premises and equipment	(552)	(3,175)	(722)
Redemption of Bank Owned Life Insurance investment	239	797
Net cash used in investing activities	(71,646)	(282,490)	(185,133)
Financing Activities
Net (decrease) increase in non-interest-bearing deposits	(11,157)	38,422	58,314
Net (decrease) increase in interest-bearing deposits	(20,219)	183,256	131,893
Net increase in short-term borrowings	92,851	9,638	2,907
Issuance of long-term debt			10,000
Treasury stock purchase	(75)	(1,356)	(130)
Cash dividends paid, net of reinvestment	(4,498)	(4,375)	(4,226)
Proceeds from issuance of common stock	418	575	497
Net cash provided by financing activities	57,320	226,160	199,255
Increase (decrease) in cash and cash equivalents	2,509	(25,941)	21,723
Cash and cash equivalents at beginning of year	13,390	39,331	17,608
Cash and cash equivalents at end of period	15,899	13,390	39,331
Supplemental Cash Flow Disclosures
Interest paid	7,668	4,782	7,004
Income taxes paid, net of refunds received	4,257	3,925	2,406
Non-cash transactions:
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 43	$ 698	$ 1,086

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
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 Generally Accepted Accounting Principles in the United States of America (“US GAAP”) and predominant practices within the banking industry. The preparation of these Consolidated Financial Statements requires QNB to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. QNB evaluates estimates on an on-going basis. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of the valuation of other real estate owned, the fair value of financial instruments, other-than-temporary impairment of investment securities, the determination of impairment of restricted bank stock and the valuation of deferred tax assets and income taxes. QNB bases its estimates on historical experience and various other factors and assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Significant Group Concentrations of Credit Risk Most of the QNB’s activities are with customers located within Bucks, Montgomery and Lehigh Counties in southeastern Pennsylvania. Note 4 discusses the types of investment securities in which the QNB invests. Note 5 discusses the types of lending in which QNB engages. QNB does not have any significant concentrations to any one industry or customer. Although QNB has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy. Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents consist of cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in the Federal Reserve Bank and other banks and Federal funds sold. QNB maintains a portion of its interest-bearing deposits at various commercial financial institutions. At times, the balances exceed the FDIC insured limits; QNB has not experienced a loss due to the balances exceeding FDIC limits. Trading Securities QNB may engage in trading activities for its own account. Interest and dividends are included in interest income. Debt securities that are bought and held principally for the purpose of selling in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings. Investment Securities Investment debt securities that QNB has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and reported at amortized cost. Interest is included in interest income. Debt securities not classified as either held-to-maturity securities or trading securities are classified as available-for-sale debt securities and reported at fair value, with unrealized gains and losses, net of tax, excluded from earnings and reported in other comprehensive income or loss, a separate component of shareholders’ equity. Management determines the appropriate classification of securities at the time of purchase. Available-for-sale debt securities include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in credit ratings, changes in market interest rates and related changes in the securities’ prepayment risk or to meet liquidity needs. Premiums and discounts on debt securities are recognized in interest income using a constant yield method. Gains and losses on sales of available-for-sale securities are recorded on the trade date and are computed on the specific identification method and included in non-interest income. Equity investments with readily determinable fair values are measured at fair value. The changes in fair value are recognized in net income. Dividends are included in interest income. 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. QNB 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 $5,181,000, 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, 2022. 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 (1.5991 as of December 29, 2022), 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, 2022, 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 QNB 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 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 QNB, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) QNB does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Servicing Assets Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. When mortgage loans are sold, a portion of the cost of originating the loan is allocated to the servicing rights based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The Company subsequently measures servicing rights using the amortization method where servicing rights are amortized in proportion to and over the period of estimated net servicing income. On a quarterly basis, an independent third party determines the fair value of QNB’s servicing assets. These assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If QNB later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into other non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal, or a fixed amount per loan and are recorded as other non-interest income when earned and netted against the amortization of mortgage servicing rights. Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less 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, 2022 and 2021 QNB had no foreclosed assets. Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years Expenditures for maintenance and repairs are charged to operations as incurred. Gains or losses upon disposition are reflected in earnings as realized. The “Premises and equipment, net” category 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 during 2022. 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 2022, 2021 and 2020 was approximately $118,000, $87,000 and $0, 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, 2022, 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 $85,000, $102,000 and $112,000 for the years ended December 31, 2022, 2021 and 2020, respectively. There were $2,000, $4,000 and $5,000 in tax benefits recognized related to the nonqualified compensation and disqualifying dispositions for the years ended December 31, 2022, 2021 and 2020, 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, 2022 2021 2020 Risk free interest rate 1.25 % 0.20 % 1.52 % Dividend yield 3.64 % 4.17 % 3.60 % Volatility 22.68 % 21.14 % 13.46 % Expected life (years) 4.05 4.03 4.03 The weighted average fair value per share of options granted during 2022, 2021 and 2020 was $5.20, $3.08 and $2.42, 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, 2022. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has more than a 50 percent likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Under the “more-likely-than-not” threshold guidelines, QNB believes no significant uncertain tax positions exist, either individually or in the aggregate, which would give rise to the non-recognition of an existing tax benefit. As of December 31, 2022, QNB had a valuation allowance of $8,000 for unrecognized tax benefits related to non-qualified stock option expense on options that are more likely than not to be exercised prior to expiring. As of December 31, 2022 QNB had no interest expense and $1,000 in 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 201 9 to date remain subject to examination by the tax authorities. Treasury Stock Common stock shares repurchased are recorded as treasury stock at cost. Earnings Per Share Basic earnings per share excludes any dilutive effects of options and is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share gives effect to all dilutive potential common shares that were outstanding during the period. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations. Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business entity during a period due to transactions and other events and circumstances, excluding those resulting from investments by and distributions to owners. Comprehensive income (loss) consists of net income and other comprehensive income (loss). For QNB, the primary component of other comprehensive income (loss) is the unrealized holding gains or losses on available-for-sale investment securities and unrealized losses on available-for-sale investment securities related to factors other than credit on debt securities. Advertising Costs Advertising costs are recorded in the period they are incurred within operating expenses in non-interest expense in the Consolidated Statements of Income. Financial Instruments with Off-Balance-Sheet Risk QNB’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of these instruments. QNB uses the same credit policies in making commitments and contractual obligations as it does for on-balance-sheet instruments. QNB reflects its estimate of credit risk for these instruments in “Other liabilities” on the Consolidated Balance Sheet with the corresponding expense recorded in “Other” non-interest expense in the Consolidated Statements of Income. Subsequent Events QNB has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2022 through the date the Consolidated Financial Statements are being issued for items that should potentially be recognized or disclosed in these Consolidated Financial Statements. QNB received a payoff on a non-accrual loan with a previous partial charge-off in January 2023. QNB recognized a recovery of $582,000 and interest of $489,000. 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, an

Note 2 - Earnings Per Share and

Note 2 - Earnings Per Share and Share Repurchase Plan	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 2020 Numerator for basic and diluted earnings per share - net income $ 15,921 $ 16,492 $ 12,083 Denominator for basic earnings per share - weighted average shares outstanding 3,564,481 3,553,949 3,537,323 Effect of dilutive securities - employee stock options - 189 37 Denominator for diluted earnings per share - adjusted weighted average shares outstanding 3,564,481 3,554,138 3,537,360 Earnings per share - basic $ 4.47 $ 4.64 $ 3.42 Earnings per share - diluted $ 4.47 $ 4.64 $ 3.42 There were 109,000, 90,000, and 96,000 stock options that were anti-dilutive as of December 31, 2022, 2021, and 2020 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 2,000 shares purchased during the year ended December 31, 2022, 38,017 shares repurchased during the year ended December 31, 2021, and 4,100 shares purchased during the year ended December 31, 2020. As of December 31, 2022, 102,000 shares were purchased under this authorization at an average price of $24.93 and a total cost of $2,543,000 and were recorded to Treasury stock.

Note 3 - Cash and Cash Equivale

Note 3 - Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2022
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, 2022 and 2021, 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, 2022
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, 2022 and 2021 were as follows: Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2022 value gains losses cost U.S. Treasuries $ 301 $ 2 $ — $ 299 U.S. Government agency 86,709 — (15,233 ) 101,942 State and municipal 95,367 — (23,494 ) 118,861 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 256,161 — (45,303 ) 301,464 Collateralized mortgage obligations (CMOs) 101,672 — (18,338 ) 120,010 Corporate debt 6,315 — (326 ) 6,641 Total investment securities available-for-sale $ 546,525 $ 2 $ (102,694 ) $ 649,217 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 Corporate debt 6,876 179 (8 ) 6,705 Total investment securities available-for-sale $ 692,360 $ 3,568 $ (8,302 ) $ 697,094 The amortized cost and fair value of debt securities available-for-sale by contractual maturity at December 31, 2022 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, 2022 Fair value cost Due in one year or less $ 488 $ 490 Due after one year through five years 94,950 105,174 Due after five years through ten years 372,667 443,013 Due after ten years 78,420 100,540 Total investment securities available-for-sale $ 546,525 $ 649,217 Proceeds from sales of investment debt securities available-for-sale were $7,551,000, $282,000 and $6,930,000 for the years ended December 31, 2022, 2021 and 2020, respectively. The following table presents information related to QNB’s gains and losses on the sales of debt securities, and losses recognized for OTTI of these investments. December 31, 2022 2021 2020 Gross realized gains $ 8 $ 18 $ 28 Gross realized losses (147 ) — (4 ) Other-than-temporary impairment — — — Total net gains (losses) on available-for-sale securities $ (139 ) $ 18 $ 24 The tax benefit applicable to the net realized losses on debt securities was $29,000 for the year ended December 31, 2022. The tax expense applicable to the net realized gains on debt securities was $4,000 for the year ended December 31, 2021. The tax expense applicable to the net realized gains on debt securities was $5,000 for the year ended December 31, 2020. There were no OTTI impairment charges recognized for debt securities still held by QNB for the years ended December 31, 2022, 2021 or 2020. 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 2022, 2021 or 2020. 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, 2022 2021 2020 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, 2022 and 2021, investments in debt securities available-for-sale totaling $237,645,000 and $264,154,000, 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, 2022 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 46 $ 3,647 $ (353 ) $ 83,062 $ (14,880 ) $ 86,709 $ (15,233 ) State and municipal 216 50,156 (7,816 ) 45,210 (15,678 ) 95,366 (23,494 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 197 58,811 (6,775 ) 197,351 (38,528 ) 256,162 (45,303 ) Collateralized mortgage obligations (CMOs) 129 35,797 (3,983 ) 65,875 (14,355 ) 101,672 (18,338 ) Corporate debt 4 6,262 (318 ) 53 (8 ) 6,315 (326 ) Total 592 $ 154,673 $ (19,245 ) $ 391,551 $ (83,449 ) $ 546,224 $ (102,694 ) 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 ) Corporate debt 1 — — 75 (8 ) 75 (8 ) Total 266 $ 463,870 $ (6,923 ) $ 44,155 $ (1,379 ) $ 508,025 $ (8,302 ) 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, 2022 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, 2022: Deal Class Book value Fair value Unrealized gains (losses) Realized OTTI credit loss (YTD 2022) 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 * $ 61 $ 53 $ (8 ) $ 1 $ — Ba1 3 - 0.0 % 291.5 % 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, 2022 and 2021, the Company had $12,056,000 and $12,410,000, 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 2022, 2021 and 2020: December 31, 2022 2021 2020 Net (losses) gains recognized during the period on equity securities $ (621 ) $ 2,714 $ 538 Less: Net gains recognized during the period on equity securities sold during the period 405 1,788 585 Net unrealized (losses) gains recognized during the reporting period on equity securities still held at the reporting date $ (1,026 ) $ 926 $ (47 ) Tax benefit applicable to the net realized losses for the year ended December 31, 2022 was $296,000. Tax expense applicable to the net realized gains for the years ended December 31 2021 and 2020 were, $784,000, and $155,000, respectively. Proceeds from sales of investment equity securities were $1,594,000, $7,768,000 and $4,767,000 for the years ended December 31, 2022, 2021 and 2020, respectively .

Note 5 - Loans Receivable and t

Note 5 - Loans Receivable and the Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Commercial: Commercial and industrial $ 160,875 $ 148,610 Construction 62,955 55,855 Secured by commercial real estate 518,070 451,404 Secured by residential real estate 103,419 84,741 State and political subdivisions 20,971 19,775 Retail: 1-4 family residential mortgages 105,654 100,281 Home equity loans and lines 63,580 61,782 Consumer 4,113 4,699 Total loans 1,039,637 927,147 Net deferred (fees) costs (252 ) (677 ) Loans receivable $ 1,039,385 $ 926,470 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, 2022 and 2021, overdrafts were $132,000 and $91,000, 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, 2022, there was a concentration of loans to lessors of residential buildings and dwellings of 20.0% of total loans and to lessors of nonresidential buildings of 22.5% of total loans, compared with 18.0% and 24.2% of total loans, respectively, at December 31, 2021. 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, 2022, QNB had no modifications related to COVID-19. 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 2021 and 2020 have all returned to a normal payment schedule. At December 31, 2022 and 2021, QNB had four PPP loans totaling $2,329,000 and 98 PPP loans totaling $14,327,000, 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 $39,000 and $482,000 in PPP net loan origination fees at December 31, 2022 and 2021, respectively. QNB engages in a variety of lending activities, including commercial, residential real estate and consumer transactions. QNB focuses its lending activities on individuals, professionals and small to medium sized businesses. Risks associated with lending activities include economic conditions and changes in interest rates, which can adversely impact both the ability of borrowers to repay their loans and the value of the associated collateral. Commercial and industrial loans, commercial real estate loans, construction loans and residential real estate loans with a business purpose are generally perceived as having more risk of default than residential real estate loans with a personal purpose and consumer loans. These types of loans involve larger loan balances to a single borrower or groups of related borrowers and are more susceptible to a risk of loss during a downturn in the business cycle. These loans may involve greater risk because the availability of funds to repay these loans depends on the successful operation of the borrower’s business. The assets financed are used within the business for its ongoing operation. Repayment of these types of loans generally comes from the cash flow of the business or the ongoing conversions of assets, such as accounts receivable and inventory, to cash. Typical collateral for commercial and industrial loans includes the borrower’s accounts receivable, inventory and machinery and equipment. Commercial real estate and residential real estate loans secured for a business purpose are originated primarily within the southeastern Pennsylvania market area at conservative loan-to-value ratios and often backed by the individual guarantees of the borrowers or owners. Repayment of this kind of loan is dependent upon either the ongoing cash flow of the borrowing entity or the resale of or lease of the subject property. Commercial real estate loans may be affected to a greater extent than residential loans by adverse conditions in real estate markets or the economy because commercial real estate borrowers’ ability to repay their loans depends on successful development of their properties, as well as the factors affecting residential real estate borrowers. Loans to state and political subdivisions are tax-exempt or taxable loans to municipalities, school districts and housing and industrial development authorities. These loans can be general obligations of the municipality or school district repaid through their taxing authority, revenue obligations repaid through the income generated by the operations of the authority, such as a water or sewer authority, or loans issued to a housing and industrial development agency, for which a private corporation is responsible for payments on the loans. QNB originates fixed-rate and adjustable-rate real estate-residential mortgage loans for personal purposes that are secured by first liens on the underlying 1-4 family residential properties. Credit risk exposure in this area of lending is minimized by the evaluation of the credit worthiness of the borrower, including debt-to-income ratios, credit scores and adherence to underwriting policies that emphasize conservative loan-to-value ratios of generally no more than 80%. Residential mortgage loans granted in excess of the 80% loan-to-value ratio criterion are generally insured by private mortgage insurance. The real estate-home equity portfolio consists of fixed-rate home equity loans and variable-rate home equity lines of credit. Risks associated with loans secured by residential properties are generally lower than commercial loans and include general economic risks, such as the strength of the job market, employment stability and the strength of the housing market. Since most loans are secured by a primary or secondary residence, the borrower’s continued employment is the greatest risk to repayment. QNB offers a variety of loans to individuals for personal and household purposes. Consumer loans are generally considered to have greater risk than first or second mortgages on real estate because they may be unsecured, or, if they are secured, the value of the collateral may be difficult to assess and is more likely to decrease in value than real estate. Credit risk in this portfolio is controlled by conservative underwriting standards that consider debt-to-income levels and the creditworthiness of the borrower and, if secured, collateral values. QNB employs a ten-grade risk rating system related to the credit quality of commercial loans and loans to state and political subdivisions of which the first six categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. 1 - Excellent - no apparent risk 2 - Good - minimal risk 3 - Acceptable - lower risk 4 - Acceptable - average risk 5 - Acceptable – higher risk 6 - Pass watch 7 - Special Mention - potential weaknesses 8 - Substandard - well defined weaknesses 9 - Doubtful - full collection unlikely 10 - Loss - considered uncollectible QNB maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential problem loans. Each loan officer assigns a rating to commercial loans and loans to state and political subdivisions at the time the loan is originated. Loans with risk ratings of one through five are reviewed annually based on the borrower’s fiscal year. Loans with risk ratings of six are reviewed every six to twelve months based on the dollar amount of the relationship with the borrower. Loans with risk ratings of seven through ten are reviewed at least quarterly, and as often as monthly, at management’s discretion. QNB also utilizes an outside loan review firm to review the portfolio on a semi-annual basis to provide the Board of Directors and senior management an independent review of the Bank’s loan portfolio on an ongoing basis. These reviews are designed to recognize deteriorating credits in their earliest stages in an effort to reduce and control risk in the lending function as well as identifying potential shifts in the quality of the loan portfolio. The examinations by the outside loan review firm include the review of lending activities with respect to underwriting and processing new loans, monitoring the risk of existing loans and to provide timely follow-up and corrective action for loans showing signs of deterioration in quality. In addition, the outside firm reviews the methodology for the allowance for loan losses to determine compliance to policy and regulatory guidance. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the QNB’s internal risk rating system as of December 31, 2022 and 2021: December 31, 2022 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 157,914 $ 23 $ 2,938 $ — $ 160,875 Construction 62,955 — — — 62,955 Secured by commercial real estate 505,657 2,597 9,816 — 518,070 Secured by residential real estate 102,295 194 930 — 103,419 State and political subdivisions 20,971 — — — 20,971 Total $ 849,792 $ 2,814 $ 13,684 $ — $ 866,290 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 For retail loans, QNB 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, 2022 and 2021: December 31, 2022 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 105,193 $ 461 $ 105,654 Home equity loans and lines 63,178 402 63,580 Consumer 4,051 62 4,113 Total $ 172,422 $ 925 $ 173,347 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 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, 2022 and 2021: December 31, 2022 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 $ — $ 1,157 $ — $ 1,157 $ 159,718 $ 160,875 Construction — — — — 62,955 62,955 Secured by commercial real estate — — — — 518,070 518,070 Secured by residential real estate — — 13 13 103,406 103,419 State and political subdivisions — — — — 20,971 20,971 Retail: 1-4 family residential mortgages 703 168 216 1,087 104,567 105,654 Home equity loans and lines 95 — — 95 63,485 63,580 Consumer 37 50 — 87 4,026 4,113 Total $ 835 $ 1,375 $ 229 $ 2,439 $ 1,037,198 $ 1,039,637 December 31, 2021 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 $ 2,288 $ 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 The following tables disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of December 31, 2022 and 2021: December 31, 2022 90 due (still accruing) Non-accrual Commercial: Commercial and industrial $ — $ 1,575 Construction — — Secured by commercial real estate — 2,031 Secured by residential real estate — 289 State and political subdivisions — — Retail: 1-4 family residential mortgages — 461 Home equity loans and lines — 402 Consumer — 62 Total $ — $ 4,820 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 Activity in the allowance for loan losses for the years ended December 31, 2022, 2021 and 2020 are as follows: Year ended December 31, 2022 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 3,368 $ (2,320 ) $ (38 ) $ 306 $ 1,316 Construction 363 392 — — 755 Secured by commercial real estate 4,280 722 — — 5,002 Secured by residential real estate 1,035 160 — 45 1,240 State and political subdivisions 69 25 — — 94 Retail: 1-4 family residential mortgages 646 37 — — 683 Home equity loans and lines 376 55 — 6 437 Consumer 542 82 (158 ) 36 502 Unallocated 505 (3 ) N/A N/A 502 Total $ 11,184 $ (850 ) $ (196 ) $ 393 $ 10,531 Year ended December 31, 2021 Balance, 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 As previously discussed, QNB maintains a loan review system, which includes a continuous review of the loan portfolio by internal and external parties to aid in the early identification of potential impaired loans. A loan is considered impaired when, based on current information and events, it is probable that QNB will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. 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, QNB 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 QNB’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 QNB 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 $4,301,000 and $4,142,000 as of December 31, 2022 and 2021, respectively. Non-performing TDRs totaled $371,000 and $658,000 as of December 31, 2022 and 2021, 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 $0 during the years ended December 31, 2022, 2021 and 2020, respectively. December 31, 2022 2021 Unpaid principal balance Related allowance Unpaid principal balance Related allowance TDRs with no specific allowance recorded $ 1,272 $ — $ 1,477 $ — TDRs with an allowance recorded 3,400 392 3,323 690 Total $ 4,672 $ 392 $ 4,800 $ 690 There were two newly identified TDRs during the year ended December 31, 2022: an extension of credit on an existing relationship that was already a TDR and one to ease cash-flow issues. There were no newly identified TDRs during the year ended December 31, 2021. As of December 31, 2022 and 2021, QNB had commitments of $5,000 and $2,000, respectively, to lend additional funds to customers with loans whose terms have been modified in troubled debt restructurings. QNB had one loan secured by residential real estate with a recorded investment of $120,000 for which foreclosure proceedings were in process as of December 31, 2022. There was one mortgage loan secured by residential real estate with a recorded investment of $127,000 for which foreclosure proceedings were in process at December 31, 2021. The following tables present the balance in the allowance of loan losses disaggregated on the basis of QNB’s impairment method by class of loans receivable along with the balance of loans receivable by class, excluding unearned fees and costs, disaggregated on the basis o QNB’s impairment methodology: Allowance for Loan Losses Loans Receivable December 31, 2022 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 $ 1,316 $ 125 $ 1,191 $ 160,875 $ 1,821 $ 159,054 Construction 755 — 755 62,955 — 62,955 Secured by commercial real estate 5,002 131 4,871 518,070 5,309 512,761 Secured by residential real estate 1,240 321 919 103,419 1,362 102,057 State and political subdivisions 94 — 94 20,971 — 20,971 Retail: 1-4 family residential mortgages 683 — 683 105,654 628 105,026 Home equity loans and lines 437 119 318 63,580 402 63,178 Consumer 502 — 502 4,113 45 4,068 Unallocated 502 N/A N/A N/A N/A N/A Total $ 10,531 $ 696 $ 9,333 $ 1,039,637 $ 9,567 $ 1,030,070 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 The following table summarizes additional information regarding impaired loans by loan portfolio class as of December 31, 2022 and 2021: December 31, 2022 December 31, 2021 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 $ 1,402 $ 1,694 $ 150 $ 157 Construction — — — — Secured by commercial real estate 2,198 2,608 2,361 2,702 Secured by residential real estate 430 482 715 768 Retail: 1-4 family residential mortgages 628 678 893 1,002 Home equity loans and lines 240 296 514 586 Consumer 45 62 — — Total $ 4,943 $ 5,820 $ 4,633 $ 5,215 With an allowance recorded: Commercial: Commercial and industrial $ 419 $ 601 $ 125 $ 3,367 $ 3,825 $ 2,090 Construction — — — — — — Secured by commercial real estate 3,111 3,312 131 3,293 3,451 312 Secured by residential real estate 932 1,065 321 672 787 368 Retail: 1-4 family residential mortgages — — — — — — Home equity loans and lines 162 191 119 174 193 100 Consumer — — — 53 68 3 Total $ 4,624 $ 5,169 $ 696 $ 7,559 $ 8,324 $ 2,873 Total: Commercial: Commercial and industrial $ 1,821 $ 2,295 $ 125 $ 3,517 $ 3,982 $ 2,090 Construction — — — — — — Secured by commercial real estate 5,309 5,920 131 5,654 6,153 312 Secured by residential real estate 1,362 1,547 321 1,387 1,555 368 Retail: 1-4 family residential mortgages 628 678 — 893 1,002 — Home equity loans and lines 402 487 119 688 779 100 Consumer 45 62 — 53 68 3 Total $ 9,567 $ 10,989 $ 696 $ 12,192 $ 13,539 $ 2,873 The following table presents additional information regarding the average recorded investment and interest income recognized on impaired loans for the years ended December 31, 2022, 2021 and 2020: Year Ended December 31, 2022 2021 2020 Average recorded investment Interest income recognized Average recorded investment Interest income recognized Average recorded investment Interest income recognized Commercial: Commercial and industrial $ 3,001 $ 10 $ 3,782 $ 5 $ 5,204 $ 5 Construction — — — — — — Secured by commercial real estate 5,499 144 5,813 167 6,696 171 Secured by residential real estate 1,368 53 1,706 61 2,002 69 Retail: 1-4 family residential mortgages 871 6 902 6 819 10 Home equity loans and lines 486 1 738 — 680 1 Consumer 49 — 57 1 66 — Total $ 11,274 $ 214 $ 12,998 $ 240 $ 15,467 $ 256

Note 6 - Premises and Equipment

Note 6 - Premises and Equipment	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Land and buildings $ 15,970 $ 15,933 Furniture and equipment 16,640 16,345 Leasehold improvements 3,622 3,571 Right-of-use asset 2,909 3,423 Book value 39,141 39,272 Accumulated depreciation and amortization (23,678 ) (22,732 ) Net book value $ 15,463 $ 16,540 Depreciation and amortization expense on premises and equipment, which excludes operating lease costs in the table below, amounted to $1,115,000, $1,200,000, and $1,363,000 for the years ended December 31, 2022, 2021 and 2020, respectively. During 2022 QNB renewed one operating lease and recorded a right-of-use asset of $43,000 and an operating liability of $43,000. The following table summarized the quantitative attributes of QNB’s operating leases: Year ended December 31, 2022 2021 Lease cost Operating lease cost $ 609 $ 628 Total lease cost 609 628 Other information Cash paid for amounts included in the measurement of lease liabilities: Cashflows from operating leases $ 620 $ 631 Right-of-use assets obtained in exchange for new operating lease liabilities $ 43 $ 698 Weighted average remaining lease terms: Operating leases 13.8 years 13.7 years Weighted average discount rates: Operating leases 2.78 % 2.78 %

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 $75,205,000 and $85,061,000 at December 31, 2022 and 2021, respectively. The following table reflects the activity of mortgage servicing rights for the periods indicated: Year ended December 31, 2022 2021 2020 Balance at beginning of year $ 538 $ 533 $ 441 Mortgage servicing rights capitalized 2 123 249 Mortgage servicing rights amortized (80 ) (132 ) (136 ) Fair market value adjustments 9 14 (21 ) Balance at end of year $ 469 $ 538 $ 533 The balance of these mortgage servicing rights is included in other assets at December 31, 2022 and 2021 and the fair value of these rights was $638,000 and $615,000, respectively. The fair value of servicing rights was determined using discount rates ranging from 12.0% to 12.5% for both 2022 and 2021; and prepayment speeds ranging from 113% to 235% for 2022 compared to 187% to 312% for 2021. The annual estimated amortization expense of intangible assets for each of the five succeeding fiscal years is as follows: 2023 $ 72 2024 63 2025 54 2026 46 2027 40

Note 8 - Time Deposits

Note 8 - Time Deposits	12 Months Ended
	Dec. 31, 2022
Time Deposit [Abstract]
Time Deposits	Note 8 - Time Deposits The aggregate amount of time deposits was $175,449,000 and $168,373,000 at December 31, 2022 and 2021, respectively. Time deposits that meet or exceed the FDIC insurance limit of $250,000 at December 31, 2022 and 2021 were $24,470,000 and $24,987,000, respectively. At December 31, 2022, the scheduled maturities of time deposits were as follows: 2023 $ 85,267 2024 34,398 2025 27,556 2026 17,302 2027 10,926 Thereafter — Total time deposits $ 175,449

Note 9 - Short-Term Borrowings

Note 9 - Short-Term Borrowings	12 Months Ended
	Dec. 31, 2022
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) 2022 Balance $ 69,309 $ 92,018 Maximum indebtedness at any month end 71,847 92,018 Daily average indebtedness outstanding 68,650 17,226 Average rate paid for the year 0.50 % 3.01 % Average rate on period-end borrowings 1.82 4.51 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 — (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 $92,158,000 and $89,439,000 and a fair value of $79,014,000 and $89,361,000 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, 2022 and 2021.

Note 10 - Long-Term Debt

Note 10 - Long-Term Debt	12 Months Ended
	Dec. 31, 2022
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 was $5,181,000 and $1,317,000 at December 31, 2022 and 2021, respectively. QNB has a maximum borrowing capacity with the FHLB of approximately $396,973,000. At December 31, 2022 QNB had $10,000,000 in long-term advances outstanding with the FHLB at fixed rates, $92,018,000 short-term borrowings as reported in Note 9 and a letter of credit issued of $350,000. At December 31, 2021 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, 2022 Balance Maturing Weighted-Average Rate 2023 $ 10,000 1.57 % 2024 — - 2025 — — 2026 — — 2027 — — Thereafter — — Total long-term debt $ 10,000 1.57 %

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 2020 Current Federal income taxes $ 3,543 $ 3,629 $ 2,569 Current state income taxes 180 219 52 Deferred Federal income taxes (benefits) 36 21 (53 ) Deferred state income taxes (benefits) (102 ) 92 (6 ) Valuation adjustment 8 — — Net provision $ 3,665 $ 3,961 $ 2,562 At December 31, 2022 and 2021, the tax effects of temporary differences that represent the significant portion of deferred tax assets and liabilities are as follows: December 31, 2022 2021 Deferred tax assets Allowance for loan losses $ 2,212 $ 2,349 Net unrealized holding losses on investment securities available-for-sale 21,565 994 Fair value adjustment on equity securities 10 — Non-accrual interest income 52 32 Leasing liability 678 788 Deferred revenue 7 23 Incurred but not reported medical expense 28 31 Bonus 128 248 Other 48 54 Total deferred tax assets 24,728 4,519 Deferred tax liabilities Deferred loan income 459 430 Depreciation 225 295 Mortgage servicing rights 98 110 Fair value adjustment on equity securities — 286 Prepaid expenses 232 214 Right of use asset 611 719 Other 18 16 Total deferred tax liabilities 1,643 2,070 Valuation allowance 8 — Net deferred tax asset $ 23,077 $ 2,449 The ability to realize deferred tax assets is dependent upon a variety of factors, including the generation of future taxable income, the existence of taxes paid and recoverable, the reversal of deferred tax liabilities and tax planning strategies. Based upon these and other factors, management believes it is more likely than not that QNB will realize the benefits of the above deferred tax assets except an $8,000 deferred tax asset related to non-qualified stock option that it is more likely than not that the options will expire unexercised due to the strike price. A valuation allowance was recorded for this amount. A reconciliation of the tax provision on income before taxes computed at the statutory rate s of 21 % for 202 2 , 20 2 1 and 20 20 and t h e actual tax provision was as follows : Year ended December 31, 2022 2021 2020 Dollar % Dollar % Dollar % Provision at statutory rate $ 4,113 21.0 % $ 4,295 21.0 % $ 3,075 21.0 % Tax-exempt interest and dividend income (504 ) (2.6 ) (527 ) (2.6 ) (518 ) (3.5 ) Bank-owned life insurance (75 ) (0.4 ) (104 ) (0.5 ) (62 ) (0.4 ) Stock-based compensation expense 20 0.1 19 0.1 20 0.1 State income tax 62 0.3 245 1.2 35 0.2 Other 41 0.2 33 0.2 12 0.1 Income tax provision 3,657 18.7 3,961 19.4 2,562 17.5 Valuation Adjustment 8 0.0 — — — — $ 3,665 18.7 % $ 3,961 19.4 % $ 2,562 17.5 %

Note 12 - Employee Benefit Plan

Note 12 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2022
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 $345,000, $340,000 and $340,000 for the years ended December 31, 2022, 2021, and 2020, respectively, and a safe harbor contribution of $606,000 for 2022, $608,000 for 2021, and $608,000 for 2020. 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, 2022, 7,264 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, 2022 2021 2020 Shares 5,102 4,906 5,723 Price per share $29.48 and $24.21 $27.36 and $32.29 $25.52 and $25.56

Note 13 - Stock Option Plan

Note 13 - Stock Option Plan	12 Months Ended
	Dec. 31, 2022
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 177,500 options granted, 20,825 options forfeited, 47,575 options exercised and 109,150 options outstanding under the 2015 Plan as of December 31, 2022. As of December 31, 2022, there was approximately $112,000 of unrecognized compensation cost related to unvested stock option awards granted. That cost is expected to be recognized over the next 26 months. Stock option activity during 2022, 2021, and 2020 was as follows: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value 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 Exercised — — Forfeited (34,150 ) 37.07 Granted 29,350 37.26 Outstanding at December 31, 2022 109,150 $ 37.65 2.20 $ — Exercisable at December 31, 2022 43,225 $ 40.82 0.64 $ — As of December 31, 2022, outstanding stock options consist of the following: Options outstanding Exercise price Remaining life (in years) Options exercisable Exercise price 20,125 $ 32.50 3.13 — $ — 19,950 36.50 2.13 — — 25,850 37.26 4.13 — — 22,025 38.15 1.13 22,025 38.15 21,200 43.60 0.14 21,200 43.60 Outstanding at December 31, 2022 109,150 $ 37.65 2.20 43,225 $ 40.82 The intrinsic value related to total stock options exercised during 2022, 2021, and 2020 are as follows: 2022 2021 2020 Intrinsic value of stock options exercised $ - $ 31 $ 81

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	12 Months Ended
	Dec. 31, 2022
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, 2021 $ 2,114 New loans 209 Repayments (561 ) Balance, December 31, 2022 $ 1,762 The following table provides additional information regarding transactions with related parties. December 31, 2022 2021 Commitments to extend credit $ 3,287 $ 8,144 Letters of credit 1,696 1,696 Deposits received 6,101 13,377

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Commitments to extend credit and unused lines of credit $ 339,312 $ 325,449 Standby letters of credit 19,512 21,321 Total financial instrument commitments $ 358,824 $ 346,770 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 $17,800,000 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, 2022 and 2021 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 2023 $ 569 2024 477 2025 454 2026 302 2027 253 Thereafter 2,433 Total undiscounted cashflows 4,488 Total discount on cashflows (1,261 ) Total lease liabilities $ 3,227 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, 2022. Operating lease costs, which include common area maintenance costs not included in the minimum lease payments above, for the years ended December 31, 2022, 2021 and 2020, was $712,000, $749,000 and $808,000, respectively.

Note 16 - Accumulated Other Com

Note 16 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
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, 2022, 2021 and 2020: December 31, 2022 2021 2020 Unrealized net holding (losses) gains on available-for-sale securities $ (102,692 ) $ (4,734 ) $ 7,151 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 (102,692 ) (4,734 ) 7,151 Tax effect* 21,565 994 (1,502 ) Accumulated other comprehensive (loss) income, net of tax $ (81,127 ) $ (3,740 ) $ 5,649 * At tax rates of 21% The following table presents amounts reclassified out of accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020: Amount reclassified from accumulated other comprehensive income (loss) Details about accumulated other comprehensive income (loss) 2022 2021 2020 Affected line item in statement of income Realized net holding (losses) gains on available-for-sale securities $ (139 ) $ 18 $ 24 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 (loss) gain on sale of investment securities (139 ) 18 24 Tax effect* 29 (4 ) (5 ) Provision for income taxes Total reclassification out of accumulated other comprehensive (loss) income, net of tax $ (110 ) $ 14 $ 19 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, 2022
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, 2022 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. Treasuries $ — $ 301 $ — $ 301 U.S. Government agency securities — 86,709 — 86,709 State and municipal securities — 95,367 — 95,367 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 256,161 — 256,161 Collateralized mortgage obligations (CMOs) — 101,672 — 101,672 Corporate debt securities — 6,262 53 6,315 Total securities available-for-sale — 546,472 53 546,525 Equity securities 12,056 — — 12,056 Total recurring fair value measurements $ 12,056 $ 546,472 $ 53 $ 558,581 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 3,928 $ 3,928 Mortgage servicing rights — — 1 1 Total nonrecurring fair value measurements $ — $ — $ 3,929 $ 3,929 * impairment 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 Corporate debt securities — 6,801 75 6,876 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 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, 2022 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 3,634 Appraisal (1) Appraisal adjustments (2) -15% to -100% Liquidation expenses (3) -10% Impaired loans 294 Financial statement values for UCC collateral Financial statement value discounts (4) -30 to -100% Mortgage servicing rights 1 Discounted cash flow Remaining term 2 to 28 yrs Prepayment Speeds 113% to 235% Discount rate 12.0% to 12.5% 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% (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 2022 2021 Balance, beginning of year $ 75 $ 70 Payments received (22 ) (1 ) Sale of securities — — Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive income — 6 Transfers in and/or out of Level 3 — — Balance, end of year $ 53 $ 75 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, 2022 and 2021. 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, 2022 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, 2022; • 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, 2022 and 2021: 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, 2022 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 $ 15,899 $ 15,899 $ 15,899 $ — $ — Investment securities: Available-for-sale 546,525 546,525 — 546,472 53 Equity 12,056 12,056 12,056 — — Restricted investment in bank stocks 5,193 5,193 — 5,193 — Net loans 1,028,854 1,001,103 — — 1,001,103 Mortgage servicing rights 469 638 — — 638 Accrued interest receivable 5,038 5,038 — 5,038 — Financial liabilities Deposits with no stated maturities $ 1,242,920 $ 1,242,920 $ 1,242,920 $ — $ — Deposits with stated maturities 175,449 168,554 — 168,554 — Short-term borrowings 161,327 161,327 161,327 — — Long-term debt 10,000 10,000 10,000 — — Accrued interest payable 467 467 — 467 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 69 — 69 — 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 — 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 —

Note 18 - Revenue Recognition f

Note 18 - Revenue Recognition from Contracts with Customers	12 Months Ended
	Dec. 31, 2022
Revenue From Contract With Customer [Abstract]
Revenue Recognition from Contracts with Customers	Note 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 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, 2022
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, 2022 2021 Assets Cash and cash equivalents $ 353 $ 1,234 Investment securities: Available-for-sale (amortized cost $299 and $0) 301 — Equity securities (cost of $12,091 and $11,419) 12,056 12,410 Investment in subsidiary 58,140 123,412 Other assets 146 8 Total assets $ 70,996 $ 137,064 Liabilities Other liabilities $ 38 $ 570 Shareholders' equity 70,958 136,494 Total liabilities and shareholders' equity $ 70,996 $ 137,064 Statements of Income Year ended December 31, 2022 2021 2020 Dividends from subsidiary $ 4,329 $ 5,733 $ 4,413 Interest, dividend and other income 358 386 346 Securities gains 405 1,788 585 Net unrealized (loss) gain on investment equity securities (1,026 ) 926 (47 ) Total income 4,066 8,833 5,297 Expenses 496 491 457 Income before applicable income taxes and equity in undistributed income of subsidiary 3,570 8,342 4,840 Provision for income tax (benefit) expense (235 ) 724 97 Income before equity in undistributed income of subsidiary 3,805 7,618 4,743 Equity in undistributed income of subsidiary 12,116 8,874 7,340 Net income $ 15,921 $ 16,492 $ 12,083 Statements of Comprehensive Income (in thousands) Year ended December 31, 2022 2021 2020 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 $ 19,586 $ 3,665 $ 15,921 $ 20,453 $ 3,961 $ 16,492 $ 14,645 $ 2,562 $ 12,083 Other comprehensive (loss)/income: Net unrealized holding (losses)/gains on available-for-sale securities: Unrealized holding (losses)/gains arising during the period (98,097 ) (20,600 ) (77,497 ) (11,867 ) (2,492 ) (9,375 ) 6,850 1,439 5,411 Reclassification adjustment for losses/(gains) included in net income 139 29 110 (18 ) (4 ) (14 ) (24 ) (5 ) (19 ) (97,958 ) (20,571 ) (77,387 ) (11,885 ) (2,496 ) (9,389 ) 6,826 1,434 5,392 Total comprehensive (loss) income $ (78,372 ) $ (16,906 ) $ (61,466 ) $ 8,568 $ 1,465 $ 7,103 $ 21,471 $ 3,996 $ 17,475 Statements of Cash Flows Year ended December 31, 2022 2021 2020 Operating Activities Net income $ 15,921 $ 16,492 $ 12,083 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income from subsidiary (12,116 ) (8,874 ) (7,340 ) Net securities gains (405 ) (1,788 ) (585 ) Net unrealized loss (gain) on investment equity securities 1,026 (926 ) 47 Stock-based compensation expense 85 102 112 Accretion of discounts on investment securities (6 ) — — (Decrease ) increase in other liabilities (266 ) 222 (682 ) (Increase) decrease in other assets (121 ) 2 17 Deferred income tax (benefit) provision (285 ) 265 (20 ) Net cash provided by operating activities 3,833 5,495 3,632 Investing activities Purchase of investment equity securities (1,860 ) (4,615 ) (7,914 ) Purchase of investment securities available-for-sale (1,193 ) — — Proceeds from sale of investment equity securities 1,594 7,768 4,767 Proceeds from maturities of investment securities available-for-sale 900 — — Capital contribution to Bank — (2,500 ) — Net cash (used) provided by investing activities (559 ) 653 (3,147 ) Financing activities Cash dividend paid (4,498 ) (4,375 ) (4,226 ) Treasury stock purchase (75 ) (1,356 ) (130 ) Proceeds from issuance of common stock 418 575 497 Net cash used by financing activities (4,155 ) (5,156 ) (3,859 ) (decrease) increase in cash and cash equivalents (881 ) 992 (3,374 ) Cash and cash equivalents at beginning of year 1,234 242 3,616 Cash and cash equivalents at end of year $ 353 $ 1,234 $ 242

Note 20 - Regulatory Restrictio

Note 20 - Regulatory Restrictions	12 Months Ended
	Dec. 31, 2022
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, 2022, 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, 2022 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 162,725 13.19 % 98,701 8.00 % 123,376 10.00 % Bank 149,908 12.52 95,796 8.00 119,746 10.00 Tier I capital (to risk-weighted assets): Consolidated 152,077 12.33 74,025 6.00 74,025 6.00 Bank 139,260 11.63 71,847 6.00 95,796 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 152,077 12.33 55,519 4.50 N/A N/A Bank 139,260 11.63 53,886 4.50 77,835 6.50 Tier I capital (to average assets): Consolidated 152,077 8.75 69,507 4.00 N/A N/A Bank 139,260 8.07 69,009 4.00 86,261 5.00 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

Note 21 - Consolidated Quarterl

Note 21 - Consolidated Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2022
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 2022 and 2021 are in the following table: Quarters Ended 2022 Quarters Ended 2021 March 31 June 30 September 30 December 31 March 31 June 30 September 30 December 31 Interest income $ 11,809 $ 12,327 $ 13,546 $ 14,739 $ 11,731 $ 11,380 $ 11,721 $ 11,938 Interest expense 1,073 1,224 2,167 3,460 1,214 1,162 1,137 1,130 Net interest income 10,736 11,103 11,379 11,279 10,517 10,218 10,584 10,808 Provision for loan losses — — — (850 ) 275 183 — — Non-interest income 1,611 639 484 2,997 3,404 2,534 1,315 2,528 Non-interest expense 7,813 7,746 7,814 8,119 7,323 7,749 7,790 8,135 Income before income taxes 4,534 3,996 4,049 7,007 6,323 4,820 4,109 5,201 Provision for income taxes 824 647 634 1,560 1,273 951 685 1,052 Net Income $ 3,710 $ 3,349 $ 3,415 $ 5,447 $ 5,050 $ 3,869 $ 3,424 $ 4,149 Earnings Per Share - basic * $ 1.04 $ 0.94 $ 0.96 $ 1.52 $ 1.42 $ 1.09 $ 0.96 $ 1.17 Earnings Per Share - diluted * $ 1.04 $ 0.94 $ 0.96 $ 1.52 $ 1.42 $ 1.09 $ 0.96 $ 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, 2022
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 Generally Accepted Accounting Principles in the United States of America (“US GAAP”) and predominant practices within the banking industry. The preparation of these Consolidated Financial Statements requires QNB to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. QNB evaluates estimates on an on-going basis. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of the valuation of other real estate owned, the fair value of financial instruments, other-than-temporary impairment of investment securities, the determination of impairment of restricted bank stock and the valuation of deferred tax assets and income taxes. QNB bases its estimates on historical experience and various other factors and assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Significant Group Concentrations of Credit Risk	Significant Group Concentrations of Credit Risk Most of the QNB’s activities are with customers located within Bucks, Montgomery and Lehigh Counties in southeastern Pennsylvania. Note 4 discusses the types of investment securities in which the QNB invests. Note 5 discusses the types of lending in which QNB engages. QNB does not have any significant concentrations to any one industry or customer. Although QNB has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents consist of cash on hand, cash items in process of collection, amounts due from banks, interest-bearing deposits in the Federal Reserve Bank and other banks and Federal funds sold. QNB maintains a portion of its interest-bearing deposits at various commercial financial institutions. At times, the balances exceed the FDIC insured limits; QNB has not experienced a loss due to the balances exceeding FDIC limits.
Trading Securities and Investment Securities	Trading Securities QNB may engage in trading activities for its own account. Interest and dividends are included in interest income. Debt securities that are bought and held principally for the purpose of selling in the near term are classified as trading securities and reported at fair value, with unrealized gains and losses included in earnings. Investment Securities Investment debt securities that QNB has the positive intent and ability to hold to maturity are classified as held-to-maturity securities and reported at amortized cost. Interest is included in interest income. Debt securities not classified as either held-to-maturity securities or trading securities are classified as available-for-sale debt securities and reported at fair value, with unrealized gains and losses, net of tax, excluded from earnings and reported in other comprehensive income or loss, a separate component of shareholders’ equity. Management determines the appropriate classification of securities at the time of purchase. Available-for-sale debt securities include securities that management intends to use as part of its asset/liability management strategy and that may be sold in response to changes in credit ratings, changes in market interest rates and related changes in the securities’ prepayment risk or to meet liquidity needs. Premiums and discounts on debt securities are recognized in interest income using a constant yield method. Gains and losses on sales of available-for-sale securities are recorded on the trade date and are computed on the specific identification method and included in non-interest income. Equity investments with readily determinable fair values are measured at fair value. The changes in fair value are recognized in net income. Dividends are included in interest income.
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. QNB 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 $5,181,000, 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, 2022. 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 (1.5991 as of December 29, 2022), 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, 2022, 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 QNB 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 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 QNB, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) QNB does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Servicing Assets	Servicing Assets Servicing assets are recognized as separate assets when rights are acquired through the sale of financial assets. When mortgage loans are sold, a portion of the cost of originating the loan is allocated to the servicing rights based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The Company subsequently measures servicing rights using the amortization method where servicing rights are amortized in proportion to and over the period of estimated net servicing income. On a quarterly basis, an independent third party determines the fair value of QNB’s servicing assets. These assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If QNB later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into other non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal, or a fixed amount per loan and are recorded as other non-interest income when earned and netted against the amortization of mortgage servicing rights.
Foreclosed Assets	Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less cost to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less 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, 2022 and 2021 QNB had no foreclosed assets.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are calculated principally on an accelerated or straight-line basis over the estimated useful lives of the assets, or the shorter of the estimated useful life or lease term for leasehold improvements, as follows: Buildings 10 to 39 years Furniture and equipment 3 to 15 years Leasehold improvements 5 to 30 years Expenditures for maintenance and repairs are charged to operations as incurred. Gains or losses upon disposition are reflected in earnings as realized. The “Premises and equipment, net” category 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 during 2022. 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 2022, 2021 and 2020 was approximately $118,000, $87,000 and $0, 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, 2022, 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 $85,000, $102,000 and $112,000 for the years ended December 31, 2022, 2021 and 2020, respectively. There were $2,000, $4,000 and $5,000 in tax benefits recognized related to the nonqualified compensation and disqualifying dispositions for the years ended December 31, 2022, 2021 and 2020, 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, 2022 2021 2020 Risk free interest rate 1.25 % 0.20 % 1.52 % Dividend yield 3.64 % 4.17 % 3.60 % Volatility 22.68 % 21.14 % 13.46 % Expected life (years) 4.05 4.03 4.03 The weighted average fair value per share of options granted during 2022, 2021 and 2020 was $5.20, $3.08 and $2.42, 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, 2022. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has more than a 50 percent likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Under the “more-likely-than-not” threshold guidelines, QNB believes no significant uncertain tax positions exist, either individually or in the aggregate, which would give rise to the non-recognition of an existing tax benefit. As of December 31, 2022, QNB had a valuation allowance of $8,000 for unrecognized tax benefits related to non-qualified stock option expense on options that are more likely than not to be exercised prior to expiring. As of December 31, 2022 QNB had no interest expense and $1,000 in 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 201 9 to date remain subject to examination by the tax authorities.
Treasury Stock	Treasury Stock Common stock shares repurchased are recorded as treasury stock at cost.
Earnings Per Share	Earnings Per Share Basic earnings per share excludes any dilutive effects of options and is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share gives effect to all dilutive potential common shares that were outstanding during the period. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business entity during a period due to transactions and other events and circumstances, excluding those resulting from investments by and distributions to owners. Comprehensive income (loss) consists of net income and other comprehensive income (loss). For QNB, the primary component of other comprehensive income (loss) is the unrealized holding gains or losses on available-for-sale investment securities and unrealized losses on available-for-sale investment securities related to factors other than credit on debt securities.
Advertising Costs	Advertising Costs Advertising costs are recorded in the period they are incurred within operating expenses in non-interest expense in the Consolidated Statements of Income.
Financial Instruments with Off-Balance-Sheet Risk	Financial Instruments with Off-Balance-Sheet Risk QNB’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of these instruments. QNB uses the same credit policies in making commitments and contractual obligations as it does for on-balance-sheet instruments. QNB reflects its estimate of credit risk for these instruments in “Other liabilities” on the Consolidated Balance Sheet with the corresponding expense recorded in “Other” non-interest expense in the Consolidated Statements of Income.
Subsequent Events	Subsequent Events QNB has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2022 through the date the Consolidated Financial Statements are being issued for items that should potentially be recognized or disclosed in these Consolidated Financial Statements. QNB received a payoff on a non-accrual loan with a previous partial charge-off in January 2023. QNB recognized a recovery of $582,000 and interest of $489,000.
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 has evaluated the impact of this new standard on its Consolidated Financial Statements and adoption expects a positive impact to shareholders equity between $750,000 and $950,000 and a reduction in the allowance for loan losses between $1,000,000 and $1,200,000. On March 31, 2022, the FASB issued ASU 2022-02 , Financial Instruments—Credit Losses (Topic 326) – Troubled Debt Restructurings and Vintage Disclosures 2022.

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 2020 Risk free interest rate 1.25 % 0.20 % 1.52 % Dividend yield 3.64 % 4.17 % 3.60 % Volatility 22.68 % 21.14 % 13.46 % Expected life (years) 4.05 4.03 4.03

Note 2 - Earnings Per Share a_2

Note 2 - Earnings Per Share and Share Repurchase Plan (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 2020 Numerator for basic and diluted earnings per share - net income $ 15,921 $ 16,492 $ 12,083 Denominator for basic earnings per share - weighted average shares outstanding 3,564,481 3,553,949 3,537,323 Effect of dilutive securities - employee stock options - 189 37 Denominator for diluted earnings per share - adjusted weighted average shares outstanding 3,564,481 3,554,138 3,537,360 Earnings per share - basic $ 4.47 $ 4.64 $ 3.42 Earnings per share - diluted $ 4.47 $ 4.64 $ 3.42

Note 4 - Investment Securities

Note 4 - Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 and 2021 were as follows: Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2022 value gains losses cost U.S. Treasuries $ 301 $ 2 $ — $ 299 U.S. Government agency 86,709 — (15,233 ) 101,942 State and municipal 95,367 — (23,494 ) 118,861 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 256,161 — (45,303 ) 301,464 Collateralized mortgage obligations (CMOs) 101,672 — (18,338 ) 120,010 Corporate debt 6,315 — (326 ) 6,641 Total investment securities available-for-sale $ 546,525 $ 2 $ (102,694 ) $ 649,217 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 Corporate debt 6,876 179 (8 ) 6,705 Total investment securities available-for-sale $ 692,360 $ 3,568 $ (8,302 ) $ 697,094
Investment Securities by Contractual Maturity	The amortized cost and fair value of debt securities available-for-sale by contractual maturity at December 31, 2022 are shown in the following table. Amortized December 31, 2022 Fair value cost Due in one year or less $ 488 $ 490 Due after one year through five years 94,950 105,174 Due after five years through ten years 372,667 443,013 Due after ten years 78,420 100,540 Total investment securities available-for-sale $ 546,525 $ 649,217
Realized Gain (Loss) on Investments	The following table presents information related to QNB’s gains and losses on the sales of debt securities, and losses recognized for OTTI of these investments. December 31, 2022 2021 2020 Gross realized gains $ 8 $ 18 $ 28 Gross realized losses (147 ) — (4 ) Other-than-temporary impairment — — — Total net gains (losses) on available-for-sale securities $ (139 ) $ 18 $ 24
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, 2022 2021 2020 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, 2022 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 46 $ 3,647 $ (353 ) $ 83,062 $ (14,880 ) $ 86,709 $ (15,233 ) State and municipal 216 50,156 (7,816 ) 45,210 (15,678 ) 95,366 (23,494 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 197 58,811 (6,775 ) 197,351 (38,528 ) 256,162 (45,303 ) Collateralized mortgage obligations (CMOs) 129 35,797 (3,983 ) 65,875 (14,355 ) 101,672 (18,338 ) Corporate debt 4 6,262 (318 ) 53 (8 ) 6,315 (326 ) Total 592 $ 154,673 $ (19,245 ) $ 391,551 $ (83,449 ) $ 546,224 $ (102,694 ) 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 ) Corporate debt 1 — — 75 (8 ) 75 (8 ) Total 266 $ 463,870 $ (6,923 ) $ 44,155 $ (1,379 ) $ 508,025 $ (8,302 )
Pooled Trust Preferred Securities	The following table provides additional information related to PreTSL IV as of December 31, 2022: Deal Class Book value Fair value Unrealized gains (losses) Realized OTTI credit loss (YTD 2022) 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 * $ 61 $ 53 $ (8 ) $ 1 $ — Ba1 3 - 0.0 % 291.5 % 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 2022, 2021 and 2020: December 31, 2022 2021 2020 Net (losses) gains recognized during the period on equity securities $ (621 ) $ 2,714 $ 538 Less: Net gains recognized during the period on equity securities sold during the period 405 1,788 585 Net unrealized (losses) gains recognized during the reporting period on equity securities still held at the reporting date $ (1,026 ) $ 926 $ (47 )

Note 5 - Loans Receivable and_2

Note 5 - Loans Receivable and the Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Troubled Debt Restructuring [Member]
Allowance for Loan Losses	December 31, 2022 2021 Unpaid principal balance Related allowance Unpaid principal balance Related allowance TDRs with no specific allowance recorded $ 1,272 $ — $ 1,477 $ — TDRs with an allowance recorded 3,400 392 3,323 690 Total $ 4,672 $ 392 $ 4,800 $ 690
Retail and Commercial Loans [Member]
Major Classes of Loans	December 31, 2022 2021 Commercial: Commercial and industrial $ 160,875 $ 148,610 Construction 62,955 55,855 Secured by commercial real estate 518,070 451,404 Secured by residential real estate 103,419 84,741 State and political subdivisions 20,971 19,775 Retail: 1-4 family residential mortgages 105,654 100,281 Home equity loans and lines 63,580 61,782 Consumer 4,113 4,699 Total loans 1,039,637 927,147 Net deferred (fees) costs (252 ) (677 ) Loans receivable $ 1,039,385 $ 926,470
Internal Risk Ratings and Payment Activity	December 31, 2022 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 157,914 $ 23 $ 2,938 $ — $ 160,875 Construction 62,955 — — — 62,955 Secured by commercial real estate 505,657 2,597 9,816 — 518,070 Secured by residential real estate 102,295 194 930 — 103,419 State and political subdivisions 20,971 — — — 20,971 Total $ 849,792 $ 2,814 $ 13,684 $ — $ 866,290 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, 2022 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 105,193 $ 461 $ 105,654 Home equity loans and lines 63,178 402 63,580 Consumer 4,051 62 4,113 Total $ 172,422 $ 925 $ 173,347 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
Past Due Loans	December 31, 2022 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 $ — $ 1,157 $ — $ 1,157 $ 159,718 $ 160,875 Construction — — — — 62,955 62,955 Secured by commercial real estate — — — — 518,070 518,070 Secured by residential real estate — — 13 13 103,406 103,419 State and political subdivisions — — — — 20,971 20,971 Retail: 1-4 family residential mortgages 703 168 216 1,087 104,567 105,654 Home equity loans and lines 95 — — 95 63,485 63,580 Consumer 37 50 — 87 4,026 4,113 Total $ 835 $ 1,375 $ 229 $ 2,439 $ 1,037,198 $ 1,039,637 December 31, 2021 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 $ 2,288 $ 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
Non-accrual Loans	December 31, 2022 90 due (still accruing) Non-accrual Commercial: Commercial and industrial $ — $ 1,575 Construction — — Secured by commercial real estate — 2,031 Secured by residential real estate — 289 State and political subdivisions — — Retail: 1-4 family residential mortgages — 461 Home equity loans and lines — 402 Consumer — 62 Total $ — $ 4,820 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
Allowance for Loan Losses	Activity in the allowance for loan losses for the years ended December 31, 2022, 2021 and 2020 are as follows: Year ended December 31, 2022 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 3,368 $ (2,320 ) $ (38 ) $ 306 $ 1,316 Construction 363 392 — — 755 Secured by commercial real estate 4,280 722 — — 5,002 Secured by residential real estate 1,035 160 — 45 1,240 State and political subdivisions 69 25 — — 94 Retail: 1-4 family residential mortgages 646 37 — — 683 Home equity loans and lines 376 55 — 6 437 Consumer 542 82 (158 ) 36 502 Unallocated 505 (3 ) N/A N/A 502 Total $ 11,184 $ (850 ) $ (196 ) $ 393 $ 10,531 Year ended December 31, 2021 Balance, 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
Loans Disaggregated by Impairment Method	Allowance for Loan Losses Loans Receivable December 31, 2022 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 $ 1,316 $ 125 $ 1,191 $ 160,875 $ 1,821 $ 159,054 Construction 755 — 755 62,955 — 62,955 Secured by commercial real estate 5,002 131 4,871 518,070 5,309 512,761 Secured by residential real estate 1,240 321 919 103,419 1,362 102,057 State and political subdivisions 94 — 94 20,971 — 20,971 Retail: 1-4 family residential mortgages 683 — 683 105,654 628 105,026 Home equity loans and lines 437 119 318 63,580 402 63,178 Consumer 502 — 502 4,113 45 4,068 Unallocated 502 N/A N/A N/A N/A N/A Total $ 10,531 $ 696 $ 9,333 $ 1,039,637 $ 9,567 $ 1,030,070 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
Impaired Loans	December 31, 2022 December 31, 2021 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 $ 1,402 $ 1,694 $ 150 $ 157 Construction — — — — Secured by commercial real estate 2,198 2,608 2,361 2,702 Secured by residential real estate 430 482 715 768 Retail: 1-4 family residential mortgages 628 678 893 1,002 Home equity loans and lines 240 296 514 586 Consumer 45 62 — — Total $ 4,943 $ 5,820 $ 4,633 $ 5,215 With an allowance recorded: Commercial: Commercial and industrial $ 419 $ 601 $ 125 $ 3,367 $ 3,825 $ 2,090 Construction — — — — — — Secured by commercial real estate 3,111 3,312 131 3,293 3,451 312 Secured by residential real estate 932 1,065 321 672 787 368 Retail: 1-4 family residential mortgages — — — — — — Home equity loans and lines 162 191 119 174 193 100 Consumer — — — 53 68 3 Total $ 4,624 $ 5,169 $ 696 $ 7,559 $ 8,324 $ 2,873 Total: Commercial: Commercial and industrial $ 1,821 $ 2,295 $ 125 $ 3,517 $ 3,982 $ 2,090 Construction — — — — — — Secured by commercial real estate 5,309 5,920 131 5,654 6,153 312 Secured by residential real estate 1,362 1,547 321 1,387 1,555 368 Retail: 1-4 family residential mortgages 628 678 — 893 1,002 — Home equity loans and lines 402 487 119 688 779 100 Consumer 45 62 — 53 68 3 Total $ 9,567 $ 10,989 $ 696 $ 12,192 $ 13,539 $ 2,873 Year Ended December 31, 2022 2021 2020 Average recorded investment Interest income recognized Average recorded investment Interest income recognized Average recorded investment Interest income recognized Commercial: Commercial and industrial $ 3,001 $ 10 $ 3,782 $ 5 $ 5,204 $ 5 Construction — — — — — — Secured by commercial real estate 5,499 144 5,813 167 6,696 171 Secured by residential real estate 1,368 53 1,706 61 2,002 69 Retail: 1-4 family residential mortgages 871 6 902 6 819 10 Home equity loans and lines 486 1 738 — 680 1 Consumer 49 — 57 1 66 — Total $ 11,274 $ 214 $ 12,998 $ 240 $ 15,467 $ 256

Note 6 - Premises and Equipme_2

Note 6 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property Plant And Equipment [Abstract]
Premises and Equipment	Premises and equipment, stated at cost less accumulated depreciation and amortization, are summarized below: December 31, 2022 2021 Land and buildings $ 15,970 $ 15,933 Furniture and equipment 16,640 16,345 Leasehold improvements 3,622 3,571 Right-of-use asset 2,909 3,423 Book value 39,141 39,272 Accumulated depreciation and amortization (23,678 ) (22,732 ) Net book value $ 15,463 $ 16,540
Summary of Quantitative Attributes of Operating Leases	The following table summarized the quantitative attributes of QNB’s operating leases: Year ended December 31, 2022 2021 Lease cost Operating lease cost $ 609 $ 628 Total lease cost 609 628 Other information Cash paid for amounts included in the measurement of lease liabilities: Cashflows from operating leases $ 620 $ 631 Right-of-use assets obtained in exchange for new operating lease liabilities $ 43 $ 698 Weighted average remaining lease terms: Operating leases 13.8 years 13.7 years Weighted average discount rates: Operating leases 2.78 % 2.78 %

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, 2022 2021 2020 Balance at beginning of year $ 538 $ 533 $ 441 Mortgage servicing rights capitalized 2 123 249 Mortgage servicing rights amortized (80 ) (132 ) (136 ) Fair market value adjustments 9 14 (21 ) Balance at end of year $ 469 $ 538 $ 533
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: 2023 $ 72 2024 63 2025 54 2026 46 2027 40

Note 8 - Time Deposits (Tables)

Note 8 - Time Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Time Deposit [Abstract]
Schedule Of Maturities Of Time Deposits Table Text Block	At December 31, 2022, the scheduled maturities of time deposits were as follows: 2023 $ 85,267 2024 34,398 2025 27,556 2026 17,302 2027 10,926 Thereafter — Total time deposits $ 175,449

Note 9 - Short-Term Borrowings

Note 9 - Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Short-Term Borrowings	December 31, Securities sold under agreements to repurchase (a) Other short - term borrowings (b) 2022 Balance $ 69,309 $ 92,018 Maximum indebtedness at any month end 71,847 92,018 Daily average indebtedness outstanding 68,650 17,226 Average rate paid for the year 0.50 % 3.01 % Average rate on period-end borrowings 1.82 4.51 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 — (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 $92,158,000 and $89,439,000 and a fair value of $79,014,000 and $89,361,000 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, 2022
Debt Disclosure [Abstract]
Long-term Advances at FHLB Mature	Long-term advances at the FHLB mature as follows: As of December 31, 2022 Balance Maturing Weighted-Average Rate 2023 $ 10,000 1.57 % 2024 — - 2025 — — 2026 — — 2027 — — Thereafter — — Total long-term debt $ 10,000 1.57 %

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Year ended December 31, 2022 2021 2020 Current Federal income taxes $ 3,543 $ 3,629 $ 2,569 Current state income taxes 180 219 52 Deferred Federal income taxes (benefits) 36 21 (53 ) Deferred state income taxes (benefits) (102 ) 92 (6 ) Valuation adjustment 8 — — Net provision $ 3,665 $ 3,961 $ 2,562
Schedule of Deferred Tax Assets and Liabilities	December 31, 2022 2021 Deferred tax assets Allowance for loan losses $ 2,212 $ 2,349 Net unrealized holding losses on investment securities available-for-sale 21,565 994 Fair value adjustment on equity securities 10 — Non-accrual interest income 52 32 Leasing liability 678 788 Deferred revenue 7 23 Incurred but not reported medical expense 28 31 Bonus 128 248 Other 48 54 Total deferred tax assets 24,728 4,519 Deferred tax liabilities Deferred loan income 459 430 Depreciation 225 295 Mortgage servicing rights 98 110 Fair value adjustment on equity securities — 286 Prepaid expenses 232 214 Right of use asset 611 719 Other 18 16 Total deferred tax liabilities 1,643 2,070 Valuation allowance 8 — Net deferred tax asset $ 23,077 $ 2,449
Schedule of Effective Income Tax Rate Reconciliation	Year ended December 31, 2022 2021 2020 Dollar % Dollar % Dollar % Provision at statutory rate $ 4,113 21.0 % $ 4,295 21.0 % $ 3,075 21.0 % Tax-exempt interest and dividend income (504 ) (2.6 ) (527 ) (2.6 ) (518 ) (3.5 ) Bank-owned life insurance (75 ) (0.4 ) (104 ) (0.5 ) (62 ) (0.4 ) Stock-based compensation expense 20 0.1 19 0.1 20 0.1 State income tax 62 0.3 245 1.2 35 0.2 Other 41 0.2 33 0.2 12 0.1 Income tax provision 3,657 18.7 3,961 19.4 2,562 17.5 Valuation Adjustment 8 0.0 — — — — $ 3,665 18.7 % $ 3,961 19.4 % $ 2,562 17.5 %

Note 12 - Employee Benefit Pl_2

Note 12 - Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
Schedule of Shares Issued	Shares issued pursuant to the Plan were as follows: Year ended December 31, 2022 2021 2020 Shares 5,102 4,906 5,723 Price per share $29.48 and $24.21 $27.36 and $32.29 $25.52 and $25.56

Note 13 - Stock Option Plan (Ta

Note 13 - Stock Option Plan (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Option Activity	Stock option activity during 2022, 2021, and 2020 was as follows: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value 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 Exercised — — Forfeited (34,150 ) 37.07 Granted 29,350 37.26 Outstanding at December 31, 2022 109,150 $ 37.65 2.20 $ — Exercisable at December 31, 2022 43,225 $ 40.82 0.64 $ —
Outstanding Stock Options	As of December 31, 2022, outstanding stock options consist of the following: Options outstanding Exercise price Remaining life (in years) Options exercisable Exercise price 20,125 $ 32.50 3.13 — $ — 19,950 36.50 2.13 — — 25,850 37.26 4.13 — — 22,025 38.15 1.13 22,025 38.15 21,200 43.60 0.14 21,200 43.60 Outstanding at December 31, 2022 109,150 $ 37.65 2.20 43,225 $ 40.82
Intrinsic Value Related to Stock Options Exercised	The intrinsic value related to total stock options exercised during 2022, 2021, and 2020 are as follows: 2022 2021 2020 Intrinsic value of stock options exercised $ - $ 31 $ 81

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2021 $ 2,114 New loans 209 Repayments (561 ) Balance, December 31, 2022 $ 1,762
Schedule of Additional Information Regarding Transactions with Related Parties	The following table provides additional information regarding transactions with related parties. December 31, 2022 2021 Commitments to extend credit $ 3,287 $ 8,144 Letters of credit 1,696 1,696 Deposits received 6,101 13,377

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments And Contingencies Disclosure [Abstract]
Financial Instrument Commitments	A summary of the Bank's financial instrument commitments is as follows: December 31, 2022 2021 Commitments to extend credit and unused lines of credit $ 339,312 $ 325,449 Standby letters of credit 19,512 21,321 Total financial instrument commitments $ 358,824 $ 346,770
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 2023 $ 569 2024 477 2025 454 2026 302 2027 253 Thereafter 2,433 Total undiscounted cashflows 4,488 Total discount on cashflows (1,261 ) Total lease liabilities $ 3,227

Note 16 - Accumulated Other C_2

Note 16 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022, 2021 and 2020: December 31, 2022 2021 2020 Unrealized net holding (losses) gains on available-for-sale securities $ (102,692 ) $ (4,734 ) $ 7,151 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 (102,692 ) (4,734 ) 7,151 Tax effect* 21,565 994 (1,502 ) Accumulated other comprehensive (loss) income, net of tax $ (81,127 ) $ (3,740 ) $ 5,649 * 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, 2022, 2021 and 2020: Amount reclassified from accumulated other comprehensive income (loss) Details about accumulated other comprehensive income (loss) 2022 2021 2020 Affected line item in statement of income Realized net holding (losses) gains on available-for-sale securities $ (139 ) $ 18 $ 24 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 (loss) gain on sale of investment securities (139 ) 18 24 Tax effect* 29 (4 ) (5 ) Provision for income taxes Total reclassification out of accumulated other comprehensive (loss) income, net of tax $ (110 ) $ 14 $ 19 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, 2022
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, 2022 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. Treasuries $ — $ 301 $ — $ 301 U.S. Government agency securities — 86,709 — 86,709 State and municipal securities — 95,367 — 95,367 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 256,161 — 256,161 Collateralized mortgage obligations (CMOs) — 101,672 — 101,672 Corporate debt securities — 6,262 53 6,315 Total securities available-for-sale — 546,472 53 546,525 Equity securities 12,056 — — 12,056 Total recurring fair value measurements $ 12,056 $ 546,472 $ 53 $ 558,581 Nonrecurring fair value measurements * Impaired loans $ — $ — $ 3,928 $ 3,928 Mortgage servicing rights — — 1 1 Total nonrecurring fair value measurements $ — $ — $ 3,929 $ 3,929 * impairment 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 Corporate debt securities — 6,801 75 6,876 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
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, 2022 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 3,634 Appraisal (1) Appraisal adjustments (2) -15% to -100% Liquidation expenses (3) -10% Impaired loans 294 Financial statement values for UCC collateral Financial statement value discounts (4) -30 to -100% Mortgage servicing rights 1 Discounted cash flow Remaining term 2 to 28 yrs Prepayment Speeds 113% to 235% Discount rate 12.0% to 12.5% 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% (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 2022 2021 Balance, beginning of year $ 75 $ 70 Payments received (22 ) (1 ) Sale of securities — — Total gains or losses (realized/unrealized) Included in earnings — — Included in other comprehensive income — 6 Transfers in and/or out of Level 3 — — Balance, end of year $ 53 $ 75
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, 2022 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 $ 15,899 $ 15,899 $ 15,899 $ — $ — Investment securities: Available-for-sale 546,525 546,525 — 546,472 53 Equity 12,056 12,056 12,056 — — Restricted investment in bank stocks 5,193 5,193 — 5,193 — Net loans 1,028,854 1,001,103 — — 1,001,103 Mortgage servicing rights 469 638 — — 638 Accrued interest receivable 5,038 5,038 — 5,038 — Financial liabilities Deposits with no stated maturities $ 1,242,920 $ 1,242,920 $ 1,242,920 $ — $ — Deposits with stated maturities 175,449 168,554 — 168,554 — Short-term borrowings 161,327 161,327 161,327 — — Long-term debt 10,000 10,000 10,000 — — Accrued interest payable 467 467 — 467 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — 69 — 69 — 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 — 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 —

Note 19 - Parent Company Fina_2

Note 19 - Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet	Balance Sheets December 31, 2022 2021 Assets Cash and cash equivalents $ 353 $ 1,234 Investment securities: Available-for-sale (amortized cost $299 and $0) 301 — Equity securities (cost of $12,091 and $11,419) 12,056 12,410 Investment in subsidiary 58,140 123,412 Other assets 146 8 Total assets $ 70,996 $ 137,064 Liabilities Other liabilities $ 38 $ 570 Shareholders' equity 70,958 136,494 Total liabilities and shareholders' equity $ 70,996 $ 137,064
Condensed Income Statement	Statements of Income Year ended December 31, 2022 2021 2020 Dividends from subsidiary $ 4,329 $ 5,733 $ 4,413 Interest, dividend and other income 358 386 346 Securities gains 405 1,788 585 Net unrealized (loss) gain on investment equity securities (1,026 ) 926 (47 ) Total income 4,066 8,833 5,297 Expenses 496 491 457 Income before applicable income taxes and equity in undistributed income of subsidiary 3,570 8,342 4,840 Provision for income tax (benefit) expense (235 ) 724 97 Income before equity in undistributed income of subsidiary 3,805 7,618 4,743 Equity in undistributed income of subsidiary 12,116 8,874 7,340 Net income $ 15,921 $ 16,492 $ 12,083
Condensed Comprehensive Income	Statements of Comprehensive Income (in thousands) Year ended December 31, 2022 2021 2020 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 $ 19,586 $ 3,665 $ 15,921 $ 20,453 $ 3,961 $ 16,492 $ 14,645 $ 2,562 $ 12,083 Other comprehensive (loss)/income: Net unrealized holding (losses)/gains on available-for-sale securities: Unrealized holding (losses)/gains arising during the period (98,097 ) (20,600 ) (77,497 ) (11,867 ) (2,492 ) (9,375 ) 6,850 1,439 5,411 Reclassification adjustment for losses/(gains) included in net income 139 29 110 (18 ) (4 ) (14 ) (24 ) (5 ) (19 ) (97,958 ) (20,571 ) (77,387 ) (11,885 ) (2,496 ) (9,389 ) 6,826 1,434 5,392 Total comprehensive (loss) income $ (78,372 ) $ (16,906 ) $ (61,466 ) $ 8,568 $ 1,465 $ 7,103 $ 21,471 $ 3,996 $ 17,475
Condensed Cash Flow Statement	Statements of Cash Flows Year ended December 31, 2022 2021 2020 Operating Activities Net income $ 15,921 $ 16,492 $ 12,083 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed income from subsidiary (12,116 ) (8,874 ) (7,340 ) Net securities gains (405 ) (1,788 ) (585 ) Net unrealized loss (gain) on investment equity securities 1,026 (926 ) 47 Stock-based compensation expense 85 102 112 Accretion of discounts on investment securities (6 ) — — (Decrease ) increase in other liabilities (266 ) 222 (682 ) (Increase) decrease in other assets (121 ) 2 17 Deferred income tax (benefit) provision (285 ) 265 (20 ) Net cash provided by operating activities 3,833 5,495 3,632 Investing activities Purchase of investment equity securities (1,860 ) (4,615 ) (7,914 ) Purchase of investment securities available-for-sale (1,193 ) — — Proceeds from sale of investment equity securities 1,594 7,768 4,767 Proceeds from maturities of investment securities available-for-sale 900 — — Capital contribution to Bank — (2,500 ) — Net cash (used) provided by investing activities (559 ) 653 (3,147 ) Financing activities Cash dividend paid (4,498 ) (4,375 ) (4,226 ) Treasury stock purchase (75 ) (1,356 ) (130 ) Proceeds from issuance of common stock 418 575 497 Net cash used by financing activities (4,155 ) (5,156 ) (3,859 ) (decrease) increase in cash and cash equivalents (881 ) 992 (3,374 ) Cash and cash equivalents at beginning of year 1,234 242 3,616 Cash and cash equivalents at end of year $ 353 $ 1,234 $ 242

Note 20 - Regulatory Restrict_2

Note 20 - Regulatory Restrictions (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 162,725 13.19 % 98,701 8.00 % 123,376 10.00 % Bank 149,908 12.52 95,796 8.00 119,746 10.00 Tier I capital (to risk-weighted assets): Consolidated 152,077 12.33 74,025 6.00 74,025 6.00 Bank 139,260 11.63 71,847 6.00 95,796 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 152,077 12.33 55,519 4.50 N/A N/A Bank 139,260 11.63 53,886 4.50 77,835 6.50 Tier I capital (to average assets): Consolidated 152,077 8.75 69,507 4.00 N/A N/A Bank 139,260 8.07 69,009 4.00 86,261 5.00 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

Note 21 - Consolidated Quarte_2

Note 21 - Consolidated Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Results of Operations	The unaudited quarterly results of operations for the years ended 2022 and 2021 are in the following table: Quarters Ended 2022 Quarters Ended 2021 March 31 June 30 September 30 December 31 March 31 June 30 September 30 December 31 Interest income $ 11,809 $ 12,327 $ 13,546 $ 14,739 $ 11,731 $ 11,380 $ 11,721 $ 11,938 Interest expense 1,073 1,224 2,167 3,460 1,214 1,162 1,137 1,130 Net interest income 10,736 11,103 11,379 11,279 10,517 10,218 10,584 10,808 Provision for loan losses — — — (850 ) 275 183 — — Non-interest income 1,611 639 484 2,997 3,404 2,534 1,315 2,528 Non-interest expense 7,813 7,746 7,814 8,119 7,323 7,749 7,790 8,135 Income before income taxes 4,534 3,996 4,049 7,007 6,323 4,820 4,109 5,201 Provision for income taxes 824 647 634 1,560 1,273 951 685 1,052 Net Income $ 3,710 $ 3,349 $ 3,415 $ 5,447 $ 5,050 $ 3,869 $ 3,424 $ 4,149 Earnings Per Share - basic * $ 1.04 $ 0.94 $ 0.96 $ 1.52 $ 1.42 $ 1.09 $ 0.96 $ 1.17 Earnings Per Share - diluted * $ 1.04 $ 0.94 $ 0.96 $ 1.52 $ 1.42 $ 1.09 $ 0.96 $ 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)	1 Months Ended	3 Months Ended								12 Months Ended
	Jan. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) shares	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2022 USD ($) Lease $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 USD ($) $ / shares	Dec. 29, 2022
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		$ 5,193,000				$ 1,329,000				$ 5,193,000	$ 1,329,000
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								5 years
Lease agreement option to extend on increments										true
Lease option to terminate										true
Other Postretirement Benefit Expense										$ 118,000	87,000	$ 0
Allocated Share-based Compensation Expense										85,000	102,000	112,000
Employee service Share-based compensation, tax benefit from nonqualified compensation expense and disqualifying dispositions										$ 2,000	$ 4,000	$ 5,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares										$ 5.20	$ 3.08	$ 2.42
Unrecognized Tax Benefits		$ 0								$ 0
Interest accrued		0								0
Penalties expense										$ 1,000
Tax years subject to examination by tax authorities										2019
Valuation allowance		8,000				0				$ 8,000	$ 0
Recovery recognized										393,000	163,000	$ 239,000
Interest recognized		$ 11,279,000	$ 11,379,000	$ 11,103,000	$ 10,736,000	10,808,000	$ 10,584,000	$ 10,218,000	$ 10,517,000	$ 44,497,000	42,127,000	$ 37,248,000
Subsequent Event [Member]
Summary of Significant Accounting Policies [Line Items]
Recovery recognized	$ 582,000
Interest recognized	$ 489,000
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Lease agreements initial terms		5 years								5 years
Lease agreement subsequent additional optional term in increments		5 years								5 years
Impact to shareholders equity										$ 750,000
Reduction in allowance for loan losses										$ 1,000,000
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Lease agreements initial terms		10 years								10 years
Lease agreement subsequent additional optional term in increments		10 years								10 years
Impact to shareholders equity										$ 950,000
Reduction in allowance for loan losses										1,200,000
Other Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Other Real Estate, Foreclosed Assets, and Repossessed Assets		$ 0				$ 0				0	$ 0
Investment in Federal Home Loan Bank Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		5,181,000								5,181,000
Investment in Atlantic Community Bankers Bank Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		12,000								12,000
VISA Class B Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Restricted investment in stocks		$ 0								$ 0
Number of shares owned | shares		6,502								6,502
VISA Class A Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Conversion factor per share													1.5991

Note 1 - Schedule of Estimated

Note 1 - Schedule of Estimated Useful Lives of Assets (Details)	12 Months Ended
	Dec. 31, 2022
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk free interest rate	1.25%	0.20%	1.52%
Dividend yield	3.64%	4.17%	3.60%
Volatility	22.68%	21.14%	13.46%
Expected life (years)	4 years 18 days	4 years 10 days	4 years 10 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, 2022		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income	$ 5,447		$ 3,415		$ 3,349		$ 3,710		$ 4,149		$ 3,424		$ 3,869		$ 5,050		$ 15,921	$ 16,492	$ 12,083
Denominator for basic earnings per share - weighted average shares outstanding																	3,564,481	3,553,949	3,537,323
Effect of dilutive securities - employee stock options																		189	37
Denominator for diluted earnings per share - adjusted weighted average shares outstanding																	3,564,481	3,554,138	3,537,360
Earnings per share - basic	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 4.47	$ 4.64	$ 3.42
Earnings per share - diluted	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 4.47	$ 4.64	$ 3.42
[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			179 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2022	Apr. 27, 2021	Feb. 09, 2009	Jan. 21, 2008
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, value	$ 75	$ 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 Program 1 [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Treasury stock, shares, acquired	2,000	38,017	4,100	102,000
Treasury stock shares average price per share acquired				$ 24.93
Treasury stock, value				$ 2,543
Share Repurchase Program 1 [Member] | Maximum [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Stock repurchase program, number of shares authorized to be repurchased					200,000	100,000	50,000
Employee Stock Option [Member]
Earnings Per Share and Share Repurchase Plan [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	109,000	90,000	96,000

Note 4 - Debt Securities Availa

Note 4 - Debt Securities Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	$ 546,525	$ 692,360
Investment securities available-for-sale, debt securities gross unrealized holding gains	2	3,568
Investment securities available-for-sale, debt securities gross unrealized holding losses	(102,694)	(8,302)
Investment securities available-for-sale, debt securities amortized cost	649,217	697,094
US Treasury Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	301
Investment securities available-for-sale, debt securities gross unrealized holding gains	2
Investment securities available-for-sale, debt securities amortized cost	299
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	86,709	97,499
Investment securities available-for-sale, debt securities gross unrealized holding gains		2
Investment securities available-for-sale, debt securities gross unrealized holding losses	(15,233)	(2,435)
Investment securities available-for-sale, debt securities amortized cost	101,942	99,932
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	95,367	131,035
Investment securities available-for-sale, debt securities gross unrealized holding gains		1,716
Investment securities available-for-sale, debt securities gross unrealized holding losses	(23,494)	(1,053)
Investment securities available-for-sale, debt securities amortized cost	118,861	130,372
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	256,161	329,938
Investment securities available-for-sale, debt securities gross unrealized holding gains		1,273
Investment securities available-for-sale, debt securities gross unrealized holding losses	(45,303)	(3,158)
Investment securities available-for-sale, debt securities amortized cost	301,464	331,823
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	101,672	127,012
Investment securities available-for-sale, debt securities gross unrealized holding gains		398
Investment securities available-for-sale, debt securities gross unrealized holding losses	(18,338)	(1,648)
Investment securities available-for-sale, debt securities amortized cost	120,010	128,262
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, debt securities	6,315	6,876
Investment securities available-for-sale, debt securities gross unrealized holding gains		179
Investment securities available-for-sale, debt securities gross unrealized holding losses	(326)	(8)
Investment securities available-for-sale, debt securities amortized cost	$ 6,641	$ 6,705

Note 4 - Investment Securitie_2

Note 4 - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Investments Debt And Equity Securities [Abstract]
Due in one year or less, Fair value	$ 488
Due after one year through five years, Fair value	94,950
Due after five years through ten years, Fair value	372,667
Due after ten years, Fair value	78,420
Total investment securities available-for-sale, Fair value	546,525	$ 692,360
Due in one year or less, Amortized cost	490
Due after one year through five years, Amortized cost	105,174
Due after five years through ten years, Amortized cost	443,013
Due after ten years, Amortized cost	100,540
Investment securities available-for-sale, debt securities amortized cost	$ 649,217	$ 697,094

Note 4 - Investment Securitie_3

Note 4 - Investment Securities (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) security	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Investment Securities [Line Items]
Proceeds from sale of investment securities	$ 7,551,000	$ 282,000	$ 6,930,000
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	$ 237,645,000	$ 264,154,000
Debt Securities, Available-for-Sale, Restriction Type [Extensible Enumeration]	us-gaap:AssetPledgedAsCollateralMember	us-gaap:AssetPledgedAsCollateralMember
Investment equity securities	$ 12,056,000	$ 12,410,000
Unrealized (gains) losses, net of tax	77,497,000	9,375,000	(5,411,000)
Proceeds from sale of investment equity securities	1,594,000	7,768,000	4,767,000
Debt Securities [Member]
Investment Securities [Line Items]
Income tax expense (benefit) related to net realized gains (losses) on sales of securities	$ (29,000)	4,000	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	$ (296,000)	$ 784,000	$ 155,000

Note 4 - Realized Gain (Loss) o

Note 4 - Realized Gain (Loss) on Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments Debt And Equity Securities [Abstract]
Gross realized gains	$ 8,000	$ 18,000	$ 28,000
Gross realized losses	(147,000)	0	(4,000)
Other-than-temporary impairment	0	0	0
Total net gains (losses) on available-for-sale securities	$ (139,000)	$ 18,000	$ 24,000

Note 4 - Credit-related Other-t

Note 4 - Credit-related Other-than-temporary Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
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, 2022 USD ($) security	Dec. 31, 2021 USD ($) security
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	592	266
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 154,673	$ 463,870
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(19,245)	(6,923)
Debt Securities in an unrealized loss position 12 months or longer, fair value	391,551	44,155
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(83,449)	(1,379)
Debt Securities in an unrealized loss position, fair value	546,224	508,025
Debt Securities in an unrealized loss position, unrealized losses	$ (102,694)	$ (8,302)
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	46	44
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 3,647	$ 62,530
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(353)	(1,407)
Debt Securities in an unrealized loss position 12 months or longer, fair value	83,062	32,968
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(14,880)	(1,028)
Debt Securities in an unrealized loss position, fair value	86,709	95,498
Debt Securities in an unrealized loss position, unrealized losses	$ (15,233)	$ (2,435)
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	216	103
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 50,156	$ 55,982
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(7,816)	(953)
Debt Securities in an unrealized loss position 12 months or longer, fair value	45,210	3,742
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(15,678)	(100)
Debt Securities in an unrealized loss position, fair value	95,366	59,724
Debt Securities in an unrealized loss position, unrealized losses	$ (23,494)	$ (1,053)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	197	72
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 58,811	$ 253,141
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(6,775)	(2,915)
Debt Securities in an unrealized loss position 12 months or longer, fair value	197,351	7,370
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(38,528)	(243)
Debt Securities in an unrealized loss position, fair value	256,162	260,511
Debt Securities in an unrealized loss position, unrealized losses	$ (45,303)	$ (3,158)
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	129	46
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 35,797	$ 92,217
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(3,983)	(1,648)
Debt Securities in an unrealized loss position 12 months or longer, fair value	65,875
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(14,355)
Debt Securities in an unrealized loss position, fair value	101,672	92,217
Debt Securities in an unrealized loss position, unrealized losses	$ (18,338)	$ (1,648)
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of debt securities | security	4	1
Debt Securities in an unrealized loss position less than 12 months, fair value	$ 6,262
Debt Securities in an unrealized loss position less than 12 months, unrealized losses	(318)	$ 0
Debt Securities in an unrealized loss position 12 months or longer, fair value	53	75
Debt Securities in an unrealized loss position 12 months or longer, unrealized losses	(8)	(8)
Debt Securities in an unrealized loss position, fair value	6,315	75
Debt Securities in an unrealized loss position, unrealized losses	$ (326)	$ (8)

Note 4 - Pooled Trust Preferred

Note 4 - Pooled Trust Preferred Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) bank InsuranceCompany	Dec. 31, 2021 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, amortized cost	$ 649,217	$ 697,094
Fair value	$ 546,525	$ 692,360
PreTSL IV [Member]
Schedule Of Available For Sale Securities [Line Items]
Class	Mezzanine
Investment securities available-for-sale, amortized cost	$ 61
Fair value	53
Unrealized gains (losses)	(8)
Realized OTTI credit loss	1
Total recognized OTTI credit loss	$ 0
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%
Total performing collateral as a % of outstanding bonds	291.50%

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, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity Securities [Abstract]
Net (losses) gains recognized during the period on equity securities	$ (621)	$ 2,714	$ 538
Less: Net gains recognized during the period on equity securities sold during the period	405	1,788	585
Net unrealized (losses) gains recognized during the reporting period on equity securities still held at the reporting date	$ (1,026)	$ 926	$ (47)

Note 5 - Major Classes of Loans

Note 5 - Major Classes of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	$ 1,039,637	$ 927,147
Net deferred (fees) costs	(252)	(677)
Loans receivable	1,039,385	926,470
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	160,875	148,610
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	62,955	55,855
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	518,070	451,404
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	103,419	84,741
State and Political Subdivisions Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	20,971	19,775
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	4,113	4,699
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	105,654	100,281
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	$ 63,580	$ 61,782

Note 5 - Loans Receivable and_3

Note 5 - Loans Receivable and the Allowance for Loan Losses (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) loan contract	Dec. 31, 2021 USD ($) Credit loan contract	Dec. 31, 2020 USD ($)
Accounts Notes And Loans Receivable [Line Items]
Over drafts reclassified as loans receivables	$ 132,000	$ 91,000
Total troubled debt restructuring	4,672,000	4,800,000
Net unearned (fees) costs	(252,000)	(677,000)
Financing receivables, impaired, troubled debt restructuring, write-down	$ 0	$ 0	$ 0
Number of newly identified TDRs during the current period | contract	2	0
Loans and leases receivable, impaired, commitment to lend	$ 5,000	$ 2,000
Performing Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring	4,301,000	4,142,000
Nonperforming Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring	371,000	658,000
Paycheck Protection Program [Member]
Accounts Notes And Loans Receivable [Line Items]
Net unearned (fees) costs	39,000	482,000
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%
Paycheck Protection Program [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Percentage of loan origination fees received	5%
Deferred Interest and Principal Payments of Six Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring		290,000
Deferred Interest and Principal Payments of Ten Months [Member] | COVID-19 Pandemic [Member]
Accounts Notes And Loans Receivable [Line Items]
Total troubled debt restructuring		$ 42,000
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	1
Mortgage loans in process of foreclosure, amount	$ 120,000	$ 127,000
Residential Portfolio Segment [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Loan to value ratio	80%
Commercial and Industrial [Member] | Paycheck Protection Program [Member]
Accounts Notes And Loans Receivable [Line Items]
Number of loans | loan	4	98
Loan amount	$ 2,329,000	$ 14,327,000
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	20%	18%
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	22.50%	24.20%

Note 5 - Internal Risk Ratings

Note 5 - Internal Risk Ratings and Payment Activity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 1,039,637	$ 927,147
Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	866,290	760,385
Pass [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	849,792	738,855
Special Mention [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	2,814	2,999
Substandard [Member] | Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	13,684	18,531
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	160,875	148,610
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	62,955	55,855
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	518,070	451,404
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	103,419	84,741
Commercial Portfolio Segment [Member] | Pass [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	157,914	141,102
Commercial Portfolio Segment [Member] | Pass [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	62,955	55,855
Commercial Portfolio Segment [Member] | Pass [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	505,657	438,519
Commercial Portfolio Segment [Member] | Pass [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	102,295	83,604
Commercial Portfolio Segment [Member] | Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	23	151
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	2,597	2,848
Commercial Portfolio Segment [Member] | Special Mention [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	194	0
Commercial Portfolio Segment [Member] | Substandard [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	2,938	7,357
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	9,816	10,037
Commercial Portfolio Segment [Member] | Substandard [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	930	1,137
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	20,971	19,775
State and Political Subdivisions Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	20,971	19,775
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, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 1,039,637	$ 927,147
Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	173,347	166,762
Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	172,422	165,271
Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	925	1,491
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	4,113	4,699
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	105,654	100,281
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	63,580	61,782
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	4,051	4,609
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	105,193	99,560
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	63,178	61,102
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	62	90
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	461	721
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 402	$ 680

Note 5 - Past Due Loans (Detail

Note 5 - Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 1,039,637	$ 927,147
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	835	3,468
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,375	12
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	229	763
Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,439	4,243
Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,037,198	922,904
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	160,875	148,610
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	0	2,288
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	1,157	1
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	596
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,157	2,885
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	159,718	145,725
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	62,955	55,855
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	62,955	55,855
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	518,070	451,404
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	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	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	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	518,070	451,404
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	103,419	84,741
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	0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	13	30
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	13	30
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	103,406	84,711
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	20,971	19,775
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	20,971	19,775
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,113	4,699
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	37	20
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	50	11
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	87	31
Retail Portfolio Segment [Member] | Consumer Loans [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,026	4,668
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	105,654	100,281
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	703	1,139
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	168	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	216	127
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,087	1,266
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	104,567	99,015
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	63,580	61,782
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	95	21
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	0
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	10
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Financing Receivables, Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	95	31
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member] | Current Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 63,485	$ 61,751

Note 5 - Non-accrual Loans (Det

Note 5 - Non-accrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	$ 0	$ 0
Loans receivable	4,820	7,530
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	1,575	3,369
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	2,031	2,279
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	289	391
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	62	90
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	461	721
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans receivable	0	0
Loans receivable	$ 402	$ 680

Note 5 - Allowance for Loan Los

Note 5 - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	$ 11,184	$ 10,826	$ 9,887
Provision for (credit to) loan losses	(850)	458	1,250
Charge-offs	(196)	(263)	(550)
Recoveries	393	163	239
Allowance for loan losses, end of period	10,531	11,184	10,826
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	3,368	4,050	4,689
Provision for (credit to) loan losses	(2,320)	(774)	(411)
Charge-offs	(38)	0	(268)
Recoveries	306	92	40
Allowance for loan losses, end of period	1,316	3,368	4,050
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	363	346	590
Provision for (credit to) loan losses	392	17	(244)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	755	363	346
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	4,280	3,736	2,519
Provision for (credit to) loan losses	722	544	1,205
Charge-offs	0	0	0
Recoveries	0	0	12
Allowance for loan losses, end of period	5,002	4,280	3,736
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,035	871	629
Provision for (credit to) loan losses	160	181	174
Charge-offs	0	(38)	0
Recoveries	45	21	68
Allowance for loan losses, end of period	1,240	1,035	871
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	69	89	115
Provision for (credit to) loan losses	25	(20)	(26)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	94	69	89
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	542	265	230
Provision for (credit to) loan losses	82	410	239
Charge-offs	(158)	(176)	(282)
Recoveries	36	43	78
Allowance for loan losses, end of period	502	542	265
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	646	533	549
Provision for (credit to) loan losses	37	113	(16)
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	683	646	533
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	376	386	310
Provision for (credit to) loan losses	55	32	35
Charge-offs	0	(49)	0
Recoveries	6	7	41
Allowance for loan losses, end of period	437	376	386
Unallocated Financing Receivables [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	505	550	256
Provision for (credit to) loan losses	(3)	(45)	294
Charge-offs	0	0	0
Recoveries	0	0	0
Allowance for loan losses, end of period	$ 502	$ 505	$ 550

Note 5 - Specific Reserve for L

Note 5 - Specific Reserve for Loans Modified as TDR's (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
TDRs with no specific allowance recorded - unpaid principal balance	$ 1,272	$ 1,477
TDRs with an allowance recorded - unpaid principal balance	3,400	3,323
Unpaid principal balance	4,672	4,800
TDRs with an allowance recorded - related allowance	$ 392	$ 690

Note 5 - Loans Disaggregated by

Note 5 - Loans Disaggregated by Impairment Method (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 10,531	$ 11,184	$ 10,826	$ 9,887
Allowance for loan losses - individually evaluated for impairment	696	2,873
Allowance for loan losses - collectively evaluated for impairment	9,333	7,806
Loans and leases receivable	1,039,637	927,147
Loans - individually evaluated for impairment	9,567	12,192
Loans - collectively evaluated for impairment	1,030,070	914,955
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	1,316	3,368	4,050	4,689
Allowance for loan losses - individually evaluated for impairment	125	2,090
Allowance for loan losses - collectively evaluated for impairment	1,191	1,278
Loans and leases receivable	160,875	148,610
Loans - individually evaluated for impairment	1,821	3,517
Loans - collectively evaluated for impairment	159,054	145,093
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	755	363	346	590
Allowance for loan losses - individually evaluated for impairment	0	0
Allowance for loan losses - collectively evaluated for impairment	755	363
Loans and leases receivable	62,955	55,855
Loans - collectively evaluated for impairment	62,955	55,855
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	5,002	4,280	3,736	2,519
Allowance for loan losses - individually evaluated for impairment	131	312
Allowance for loan losses - collectively evaluated for impairment	4,871	3,968
Loans and leases receivable	518,070	451,404
Loans - individually evaluated for impairment	5,309	5,654
Loans - collectively evaluated for impairment	512,761	445,750
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	1,240	1,035	871	629
Allowance for loan losses - individually evaluated for impairment	321	368
Allowance for loan losses - collectively evaluated for impairment	919	667
Loans and leases receivable	103,419	84,741
Loans - individually evaluated for impairment	1,362	1,387
Loans - collectively evaluated for impairment	102,057	83,354
State and Political Subdivisions Portfolio Segment [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	94	69	89	115
Allowance for loan losses - individually evaluated for impairment	0	0
Allowance for loan losses - collectively evaluated for impairment	94	69
Loans and leases receivable	20,971	19,775
Loans - individually evaluated for impairment	0	0
Loans - collectively evaluated for impairment	20,971	19,775
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	502	542	265	230
Allowance for loan losses - individually evaluated for impairment	0	3
Allowance for loan losses - collectively evaluated for impairment	502	539
Loans and leases receivable	4,113	4,699
Loans - individually evaluated for impairment	45	53
Loans - collectively evaluated for impairment	4,068	4,646
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	683	646	533	549
Allowance for loan losses - collectively evaluated for impairment	683	646
Loans and leases receivable	105,654	100,281
Loans - individually evaluated for impairment	628	893
Loans - collectively evaluated for impairment	105,026	99,388
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	437	376	386	310
Allowance for loan losses - individually evaluated for impairment	119	100
Allowance for loan losses - collectively evaluated for impairment	318	276
Loans and leases receivable	63,580	61,782
Loans - individually evaluated for impairment	402	688
Loans - collectively evaluated for impairment	63,178	61,094
Unallocated Financing Receivables [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 502	$ 505	$ 550	$ 256

Note 5 - Impaired Loans (Detail

Note 5 - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	$ 4,943	$ 4,633
Unpaid principal balance - with no specific allowance	5,820	5,215
Recorded investment - with an allowance	4,624	7,559
Unpaid principal balance - with an allowance	5,169	8,324
Related allowance	696	2,873
Unpaid principal balance	10,989	13,539
Recorded investment	9,567	12,192
Average recorded investment	11,274	12,998	$ 15,467
Interest income recognized	214	240	256
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	1,402	150
Unpaid principal balance - with no specific allowance	1,694	157
Recorded investment - with an allowance	419	3,367
Unpaid principal balance - with an allowance	601	3,825
Related allowance	125	2,090
Unpaid principal balance	2,295	3,982
Recorded investment	1,821	3,517
Average recorded investment	3,001	3,782	5,204
Interest income recognized	10	5	5
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	2,198	2,361
Unpaid principal balance - with no specific allowance	2,608	2,702
Recorded investment - with an allowance	3,111	3,293
Unpaid principal balance - with an allowance	3,312	3,451
Related allowance	131	312
Unpaid principal balance	5,920	6,153
Recorded investment	5,309	5,654
Average recorded investment	5,499	5,813	6,696
Interest income recognized	144	167	171
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	430	715
Unpaid principal balance - with no specific allowance	482	768
Recorded investment - with an allowance	932	672
Unpaid principal balance - with an allowance	1,065	787
Related allowance	321	368
Unpaid principal balance	1,547	1,555
Recorded investment	1,362	1,387
Average recorded investment	1,368	1,706	2,002
Interest income recognized	53	61	69
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	45	0
Unpaid principal balance - with no specific allowance	62	0
Recorded investment - with an allowance	0	53
Unpaid principal balance - with an allowance	0	68
Related allowance	0	3
Unpaid principal balance	62	68
Recorded investment	45	53
Average recorded investment	49	57	66
Interest income recognized	0	1	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	628	893
Unpaid principal balance - with no specific allowance	678	1,002
Recorded investment - with an allowance	0	0
Unpaid principal balance - with an allowance	0	0
Related allowance	0	0
Unpaid principal balance	678	1,002
Recorded investment	628	893
Average recorded investment	871	902	819
Interest income recognized	6	6	10
Retail Portfolio Segment [Member] | Home Equity Loans and Lines [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	240	514
Unpaid principal balance - with no specific allowance	296	586
Recorded investment - with an allowance	162	174
Unpaid principal balance - with an allowance	191	193
Related allowance	119	100
Unpaid principal balance	487	779
Recorded investment	402	688
Average recorded investment	486	738	680
Interest income recognized	$ 1	$ 0	$ 1

Note 6 - Premises and Equipme_3

Note 6 - Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Book value	$ 39,141	$ 39,272
Accumulated depreciation and amortization	(23,678)	(22,732)
Net book value	15,463	16,540
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Book value	15,970	15,933
Furniture and Equipment Member]
Property, Plant and Equipment [Line Items]
Book value	16,640	16,345
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Book value	3,622	3,571
Right-of-Use Asset [Member]
Property, Plant and Equipment [Line Items]
Book value	$ 2,909	$ 3,423

Note 6 - Premises and Equipme_4

Note 6 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Depreciation	$ 1,115,000	$ 1,200,000	$ 1,363,000
Operating liability	$ 43,000
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other liabilities
Right-of-use assets	$ 43,000
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Premises and equipment, net

Note 6 - Summary of Quantitativ

Note 6 - Summary of Quantitative Attributes of Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease cost
Operating lease cost	$ 609	$ 628
Total lease cost	609	628
Cash paid for amounts included in the measurement of lease liabilities:
Cashflows from operating leases	620	631	$ 654
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 43	$ 698	$ 1,086
Weighted average remaining lease terms:
Operating leases	13 years 9 months 18 days	13 years 8 months 12 days
Weighted average discount rates:
Operating leases	2.78%	2.78%

Note 7 - Intangible Assets an_3

Note 7 - Intangible Assets and Loan Servicing (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets and Loan Servicing Details [Line Items]
Servicing asset loans unpaid principal balance	$ 75,205	$ 85,061
Servicing asset at fair value, amount	$ 638	$ 615
Minimum [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	12%	12%
Minimum [Member] | Measurement Input, Prepayment Rate
Intangible Assets and Loan Servicing Details [Line Items]
Prepayment speeds	113%	187%
Maximum [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing assets and servicing liabilities at fair value, assumptions used to estimate fair value, discount rate	12.50%	12.50%
Maximum [Member] | Measurement Input, Prepayment Rate
Intangible Assets and Loan Servicing Details [Line Items]
Prepayment speeds	235%	312%
Other Assets [Member]
Intangible Assets and Loan Servicing Details [Line Items]
Servicing asset at fair value, amount	$ 638	$ 615

Note 7 - Activity of Mortgage S

Note 7 - Activity of Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Transfers And Servicing Of Financial Assets [Abstract]
Balance at beginning of year	$ 538	$ 533	$ 441
Mortgage servicing rights capitalized	2	123	249
Mortgage servicing rights amortized	(80)	(132)	(136)
Fair market value adjustments	9	14	(21)
Balance at end of year	$ 469	$ 538	$ 533

Note 7 - Annual Estimated Amort

Note 7 - Annual Estimated Amortization Expense of Intangible Assets (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2023	$ 72
2024	63
2025	54
2026	46
2027	$ 40

Note 8 - Time Deposits (Details

Note 8 - Time Deposits (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Time Deposit [Abstract]
Total time deposits	$ 175,449	$ 168,373
Time greater than $250	$ 24,470	$ 24,987

Note 8 - Time Deposits - Schedu

Note 8 - Time Deposits - Schedule of Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Maturities Of Time Deposits [Abstract]
2023	$ 85,267
2024	34,398
2025	27,556
2026	17,302
2027	10,926
Total time deposits	$ 175,449	$ 168,373

Note 9 - Schedule of Short-Term

Note 9 - Schedule of Short-Term Borrowings (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Short-term Borrowings [Line Items]
Balance		$ 161,327	$ 68,476
Securities Sold under Agreements to Repurchase [Member]
Short-term Borrowings [Line Items]
Balance	[1]	69,309	68,476
Maximum indebtedness at any month end	[1]	71,847	79,257
Daily average indebtedness outstanding	[1]	$ 68,650	$ 71,467
Average rate paid for the year	[1]	0.50%	0.36%
Average rate on period-end borrowings	[1]	1.82%	0.34%
Other Short Term Debt [Member]
Short-term Borrowings [Line Items]
Balance	[2]	$ 92,018	$ 0
Maximum indebtedness at any month end	[2]	92,018	0
Daily average indebtedness outstanding	[2]	$ 17,226	$ 191
Average rate paid for the year	[2]	3.01%	0.31%
Average rate on period-end borrowings	[2]	4.51%	0%
[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 $92,158,000 and $89,439,000 and a fair value of $79,014,000 and $89,361,000 and at December 31, 2021 and 2020 respectively. These securities are held in safekeeping at the Federal Reserve Bank of Boston.

Note 9 - Short-Term Borrowing_2

Note 9 - Short-Term Borrowings (Details Textual)	Dec. 31, 2022 USD ($) FederalFund	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Short-term Borrowings [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 237,645,000	$ 264,154,000
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		92,158,000	$ 89,439,000
Available-for-sale Securities Pledged as Collateral		$ 79,014,000	$ 89,361,000

Note 10 - Long-Term Debt (Detai

Note 10 - Long-Term Debt (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Long Term Debt [Line Items]
FHLB stock	$ 5,181,000	$ 1,317,000
Maximum borrowing capacity with FHLB	396,973,000
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	92,018,000
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, 2022 USD ($)
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, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Provision For Income Taxes [Abstract]
Current Federal income taxes									$ 3,543	$ 3,629	$ 2,569
Current state income taxes									180	219	52
Deferred Federal income taxes (benefits)									36	21	(53)
Deferred state income taxes (benefits)									(102)	92	(6)
Valuation adjustment									8	0	0
Net provision	$ 1,560	$ 634	$ 647	$ 824	$ 1,052	$ 685	$ 951	$ 1,273	$ 3,665	$ 3,961	$ 2,562

Note 11 - Deferred Tax Assets a

Note 11 - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Allowance for loan losses	$ 2,212,000	$ 2,349,000
Net unrealized holding losses on investment securities available-for-sale	21,565,000	994,000
Fair value adjustment on equity securities	10,000	0
Non-accrual interest income	52,000	32,000
Leasing liability	678,000	788,000
Deferred revenue	7,000	23,000
Incurred but not reported medical expense	28,000	31,000
Bonus	128,000	248,000
Other	48,000	54,000
Total deferred tax assets	24,728,000	4,519,000
Deferred tax liabilities
Deferred loan income	459,000	430,000
Depreciation	225,000	295,000
Mortgage servicing rights	98,000	110,000
Fair value adjustment on equity securities	0	286,000
Prepaid expenses	232,000	214,000
Right of use asset	611,000	719,000
Other	18,000	16,000
Total deferred tax liabilities	1,643,000	2,070,000
Valuation allowance	8,000	0
Net deferred tax asset	$ 23,077,000	$ 2,449,000

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Deferred tax assets, valuation allowance	$ 8,000	$ 0
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	21%	21%	21%

Note 11 - Reconciliation of the

Note 11 - Reconciliation of the Tax Provision (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation Of The Tax Provision [Abstract]
Provision at statutory rate									$ 4,113	$ 4,295	$ 3,075
Tax-exempt interest and dividend income									(504)	(527)	(518)
Bank-owned life insurance									(75)	(104)	(62)
Stock-based compensation expense									20	19	20
State income tax									62	245	35
Other									41	33	12
Income tax provision									3,657	3,961	2,562
Valuation Adjustment									8	0	0
Net provision	$ 1,560	$ 634	$ 647	$ 824	$ 1,052	$ 685	$ 951	$ 1,273	$ 3,665	$ 3,961	$ 2,562
Provision at statutory rate									21%	21%	21%
Tax-exempt interest and dividend income									(2.60%)	(2.60%)	(3.50%)
Bank-owned life insurance									(0.40%)	(0.50%)	(0.40%)
Stock-based compensation expense									0.10%	0.10%	0.10%
State income tax									0.30%	1.20%	0.20%
Other									0.20%	0.20%	0.10%
Income tax provision									18.70%	19.40%	17.50%
Valuation Adjustment									0%	0%	0%
Net provision									18.70%	19.40%	17.50%

Note 12 - Employee Benefit Pl_3

Note 12 - Employee Benefit Plans (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	May 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Benefit Plans [Line Items]
Defined contribution plan, plan name		QNB Bank Retirement Savings Plan
Matching company contribution		3%
Safe harbor non-elective contributions		5%
Matching contribution, amount		$ 345	$ 340	$ 340
Safe harbor contribution, amount		$ 606	$ 608	$ 608
Employee Stock Purchase Plan 2016 [Member]
Employee Benefit Plans [Line Items]
Discount rate on common stock		10%
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		7,264
Expiration date		May 31, 2026

Note 12 - Schedule of Shares Is

Note 12 - Schedule of Shares Issued (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Shares	5,102	4,906	5,723
Maximum [Member]
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Price per share	$ 29.48	$ 32.29	$ 25.56
Minimum [Member]
Employee Benefit Plans (Details) - Employee Stock Purchase Plan [Line Items]
Price per share	$ 24.21	$ 27.36	$ 25.52

Note 13 - Stock Option Plan (De

Note 13 - Stock Option Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
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	29,350	25,000	25,000
Share-based compensation arrangement by share-based payment award, options, forfeitures in period	34,150	8,575	2,250
Share-based compensation arrangement by share-based payment award, options, exercises in period		19,025	9,550
Share-based compensation arrangement by share-based payment award, options, outstanding, number	109,150	113,950	116,550	103,350
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized	$ 112,000
Employee service share-based compensation, nonvested awards, compensation cost not yet recognized, period for recognition	26 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	177,500
Share-based compensation arrangement by share-based payment award, options, forfeitures in period	20,825
Share-based compensation arrangement by share-based payment award, options, exercises in period	47,575
Share-based compensation arrangement by share-based payment award, options, outstanding, number	109,150
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) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Outstanding-Number of options (in shares)	113,950	116,550	103,350
Exercised-Number of options (in shares)		(19,025)	(9,550)
Forfeited-Number of options (in shares)	(34,150)	(8,575)	(2,250)
Granted-Number of options (in shares)	29,350	25,000	25,000
Outstanding ending-Number of options (in shares)	109,150	113,950	116,550
Exercisable-Number of options (in shares)	43,225
Outstanding-Weighted average exercise price (in dollars per share)	$ 37.58	$ 37.42	$ 36.96
Exercised-Weighted average exercise price (in dollars per share)		30.97	29.39
Forfeited-Weighted average exercise price (in dollars per share)	37.07	35.27	39.86
Granted-Weighted average exercise price (in dollars per share)	37.26	32.50	36.50
Outstanding ending-Weighted average exercise price (in dollars per share)	37.65	$ 37.58	$ 37.42
Exercisable-Weighted average exercise price (in dollars per share)	$ 40.82
Outstanding ending-Weighted average remaining contractual term	2 years 2 months 12 days
Exercisable-Weighted average remaining contractual term	7 months 20 days

Note 13 - Outstanding Stock Opt

Note 13 - Outstanding Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	109,150	113,950	116,550	103,350
Exercise price, outstanding	$ 37.65	$ 37.58	$ 37.42	$ 36.96
Remaining life	2 years 2 months 12 days
Options exercisable	43,225
Exercise price, exercisable	$ 40.82
Exercise Price $30.40 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	20,125
Exercise price, outstanding	$ 32.50
Remaining life	3 years 1 month 17 days
Exercise Price $36.50 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	19,950
Exercise price, outstanding	$ 36.50
Remaining life	2 years 1 month 17 days
Exercise Price $37.60 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	25,850
Exercise price, outstanding	$ 37.26
Remaining life	4 years 1 month 17 days
Exercise Price $38.15 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	22,025
Exercise price, outstanding	$ 38.15
Remaining life	1 year 1 month 17 days
Options exercisable	22,025
Exercise price, exercisable	$ 38.15
Exercise Price $43.60 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options outstanding	21,200
Exercise price, outstanding	$ 43.60
Remaining life	1 month 20 days
Options exercisable	21,200
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
Tax Benefits and Intrinsic Value Related to Stock Options Exercised [Abstract]
Intrinsic value of stock options exercised	$ 31	$ 81

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, 2022 USD ($)
Related Party Transactions [Abstract]
Balance, December 31, 2021	$ 2,114
New loans	209
Repayments	(561)
Balance, December 31, 2022	$ 1,762

Note 14 - Schedule of Additiona

Note 14 - Schedule of Additional Information Regarding Transactions with Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Commitments to extend credit	$ 3,287	$ 8,144
Letters of credit	1,696	1,696
Deposits received	$ 6,101	$ 13,377

Note 15 - Financial Instrument

Note 15 - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 358,824	$ 346,770
Commitments to Extend Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	339,312	325,449
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Total financial instrument commitments	$ 19,512	$ 21,321

Note 15 - Commitments and Con_3

Note 15 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Commitments And Contingencies Disclosure [Line Items]
Lessee leasing arrangements, operating leases, renewal term	5 years
Operating lease cost	$ 712	$ 749	$ 808
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	$ 17,800

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, 2022 USD ($)
Operating Leases
2023	$ 569
2024	477
2025	454
2026	302
2027	253
Thereafter	2,433
Total undiscounted cashflows	4,488
Total discount on cashflows	(1,261)
Total lease liabilities	$ 3,227
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)		$ (102,692)	$ (4,734)	$ 7,151
Tax effect	[1]	21,565	994	(1,502)
Accumulated other comprehensive (loss) income, net of tax		(81,127)	(3,740)	5,649
Unrealized Net Holding (Losses) Gains On Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)		$ (102,692)	$ (4,734)	$ 7,151
[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, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Provision at statutory rate	21%	21%	21%

Note 16 - Amounts Reclassified

Note 16 - Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Income before income taxes		$ 7,007	$ 4,049	$ 3,996	$ 4,534	$ 5,201	$ 4,109	$ 4,820	$ 6,323	$ 19,586	$ 20,453	$ 14,645
Tax effect		(1,560)	(634)	(647)	(824)	(1,052)	(685)	(951)	(1,273)	(3,665)	(3,961)	(2,562)
Net income		$ 5,447	$ 3,415	$ 3,349	$ 3,710	$ 4,149	$ 3,424	$ 3,869	$ 5,050	15,921	16,492	12,083
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Realized net holding (losses) gains on available-for-sale securities										(139)	18	24
Income before income taxes										(139)	18	24
Tax effect	[1]									29	(4)	(5)
Net income										$ (110)	$ 14	$ 19
[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, 2022	Dec. 31, 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	$ 546,525	$ 692,360
Equity securities	12,056	12,410
US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	301
US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	86,709	97,499
US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	95,367	131,035
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	256,161	329,938
Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	101,672	127,012
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	6,315	6,876
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity securities	12,056	12,410
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	546,472	692,285
Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	301
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]
U.S. Treasuries	86,709	97,499
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]
U.S. Treasuries	95,367	131,035
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]
U.S. Treasuries	256,161	329,938
Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	101,672	127,012
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	6,262	6,801
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	53	75
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
U.S. Treasuries	53	75
Recurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	558,581	704,770
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	12,056	12,410
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	546,472	692,285
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	53	75
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	3,929	4,803
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	3,928	4,686
Nonrecurring [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	1	117
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	3,929	4,803
Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Asset fair value measurements	3,928	4,686
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	$ 1	$ 117

Note 17 - Quantitative Informat

Note 17 - Quantitative Information about Assets Measured at Fair Value (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Measurement Input, Prepayment Rate | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		113%	187%
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		235%	312%
Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		$ 3,929	$ 4,803
Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		3,928	4,686
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		1	117
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		3,929	4,803
Fair Value, Inputs, Level 3 [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements		3,928	4,686
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		$ 1	$ 117
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%)	(15.00%)
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)	(0.20)
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]	(1)	(0.10)
Fair Value, Inputs, Level 3 [Member] | Appraisal Valuation Technique [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[2]	$ 3,634	$ 4,369
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%)	(30.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Maximum [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	(100.00%)	(100.00%)
Fair Value, Inputs, Level 3 [Member] | Market Approach Valuation Technique [Member] | Nonrecurring [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Asset fair value measurements	[4]	$ 294	$ 317
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value expected term		2 years	3 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		28 years	29 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		113%	187%
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		235%	312%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Discount Rate [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12%	12%
Fair Value, Inputs, Level 3 [Member] | Discounted Cash Flow Valuation Technique [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12.05%	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		$ 1	$ 117
[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, 2022	Dec. 31, 2021
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, beginning of year	$ 75	$ 70
Payments received	(22)	(1)
Sale of securities	0	0
Included in earnings	0	0
Included in other comprehensive income	0	6
Transfers in and/or out of Level 3	0	0
Balance, end of year	$ 53	$ 75

Note 17 - Fair Value Measurem_3

Note 17 - Fair Value Measurements and Fair Values of Financial Instruments (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) security issuer	Dec. 31, 2021 USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number of underlying issuers | issuer	1
Expected credit losses or prepayments	$ 0
Swap rate period	30 years
Measurement Input, Discount Rate [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Discount rate	0.0779
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, 2022	Dec. 31, 2021
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 15,899	$ 13,390
Available-for-sale	546,525	692,360
Equity	12,056	12,410
Restricted investment in bank stocks	5,193	1,329
Net loans	1,028,854	915,286
Mortgage servicing rights	469	538
Accrued interest receivable	5,038	4,104
Deposits	1,418,369	1,449,745
Short-term borrowings	161,327	68,476
Long-term debt	10,000	10,000
Accrued interest payable	467	211
Cash and cash equivalents	15,899	13,390
Restricted investment in bank stocks	5,193	1,329
Net loans	1,001,103	916,271
Mortgage servicing rights	638	615
Accrued interest receivable	5,038	4,104
Short-term borrowings	161,327	68,476
Long-term debt	10,000	10,114
Accrued interest payable	467	211
Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Equity	12,056	12,410
Cash and cash equivalents	15,899	13,390
Short-term borrowings	161,327	68,476
Long-term debt	10,000	10,114
Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	546,472	692,285
Restricted investment in bank stocks	5,193	1,329
Accrued interest receivable	5,038	4,104
Accrued interest payable	467	211
Fair Value, Inputs, Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Available-for-sale	53	75
Net loans	1,001,103	916,271
Mortgage servicing rights	638	615
Standby Letters of Credit [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commitments to extend credit	69	70
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	69	70
With No Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,242,920	1,281,372
Deposits	1,242,920	1,281,372
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	1,242,920	1,281,372
With Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	175,449	168,373
Deposits	168,554	168,039
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits	$ 168,554	$ 168,039

Note 19 - Condensed Balance She

Note 19 - Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 15,899	$ 13,390
Investment securities:
Available-for-sale (amortized cost $649,217 and $697,094)	546,525	692,360
Equity securities (cost of $12,091 and $11,419)	12,056	12,410
Other assets	4,767	3,975
Total assets	1,668,497	1,673,340
Liabilities
Other liabilities	7,376	8,414
Shareholders' equity	70,958	136,494	$ 134,445	$ 120,717
Total liabilities and shareholders' equity	1,668,497	1,673,340
Parent Company [Member]
Assets
Cash and cash equivalents	353	1,234
Investment securities:
Available-for-sale (amortized cost $649,217 and $697,094)	301
Equity securities (cost of $12,091 and $11,419)	12,056	12,410
Investment in subsidiary	58,140	123,412
Other assets	146	8
Total assets	70,996	137,064
Liabilities
Other liabilities	38	570
Shareholders' equity	70,958	136,494
Total liabilities and shareholders' equity	$ 70,996	$ 137,064

Note 19 - Condensed Balance S_2

Note 19 - Condensed Balance Sheet (Parentheticals) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Condensed Balance Sheet Statements Captions [Line Items]
Available-for-sale, amortized cost	$ 649,217	$ 697,094
Equity securities, cost	12,091	11,419
Parent Company [Member]
Condensed Balance Sheet Statements Captions [Line Items]
Available-for-sale, amortized cost	299	0
Equity securities, cost	$ 12,091	$ 11,419

Note 19 - Condensed Statement o

Note 19 - Condensed Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Income Statements, Captions [Line Items]
Securities gains									$ 405	$ 1,788	$ 585
Net unrealized (loss) gain on investment equity securities									(1,026)	926	(47)
Provision for income taxes	$ 1,560	$ 634	$ 647	$ 824	$ 1,052	$ 685	$ 951	$ 1,273	3,665	3,961	2,562
Net income	$ 5,447	$ 3,415	$ 3,349	$ 3,710	$ 4,149	$ 3,424	$ 3,869	$ 5,050	15,921	16,492	12,083
Parent Company [Member]
Condensed Income Statements, Captions [Line Items]
Dividends from subsidiary									4,329	5,733	4,413
Interest, dividend and other income									358	386	346
Securities gains									405	1,788	585
Net unrealized (loss) gain on investment equity securities									(1,026)	926	(47)
Total income									4,066	8,833	5,297
Expenses									496	491	457
Income before applicable income taxes and equity in undistributed income of subsidiary									3,570	8,342	4,840
Provision for income taxes									(235)	724	97
Income before equity in undistributed income of subsidiary									3,805	7,618	4,743
Equity in undistributed income of subsidiary									12,116	8,874	7,340
Net income									$ 15,921	$ 16,492	$ 12,083

Note 19 - Condensed Statement_2

Note 19 - Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Statement of Income Captions [Line Items]
Net income, Before tax amount	$ 7,007	$ 4,049	$ 3,996	$ 4,534	$ 5,201	$ 4,109	$ 4,820	$ 6,323	$ 19,586	$ 20,453	$ 14,645
Net unrealized holding (losses)/gains on available-for-sale securities:
Unrealized holding (losses)/gains arising during the period, Before tax amount									(98,097)	(11,867)	6,850
Reclassification adjustment for losses/(gains) included in net income, Before tax amount									139	(18)	(24)
Other comprehensive income (loss), Before tax amount									(97,958)	(11,885)	6,826
Unrealized holding (losses)/gains arising during the period, Tax expense (benefit)									(20,600)	(2,492)	1,439
Reclassification adjustment for losses/(gains) included in net income, Tax expense (benefit)									29	(4)	(5)
Other comprehensive income (loss), Tax expense (benefit)									(20,571)	(2,496)	1,434
Unrealized holding (losses)/gains arising during the period, Net of tax amount									(77,497)	(9,375)	5,411
Reclassification adjustment for losses/(gains) included in net income, Net of tax amount									110	(14)	(19)
Other comprehensive income (loss), Net of tax amount									(77,387)	(9,389)	5,392
Total comprehensive (loss) income, Tax expense (benefit)									(16,906)	1,465	3,996
Net income	$ 5,447	$ 3,415	$ 3,349	$ 3,710	$ 4,149	$ 3,424	$ 3,869	$ 5,050	15,921	16,492	12,083
Total comprehensive (loss) income, Net of tax amount									(61,466)	7,103	17,475
Parent Company [Member]
Condensed Statement of Income Captions [Line Items]
Net income, Before tax amount									19,586	20,453	14,645
Net unrealized holding (losses)/gains on available-for-sale securities:
Unrealized holding (losses)/gains arising during the period, Before tax amount									(98,097)	(11,867)	6,850
Reclassification adjustment for losses/(gains) included in net income, Before tax amount									139	(18)	(24)
Other comprehensive income (loss), Before tax amount									(97,958)	(11,885)	6,826
Unrealized holding (losses)/gains arising during the period, Tax expense (benefit)									(20,600)	(2,492)	1,439
Reclassification adjustment for losses/(gains) included in net income, Tax expense (benefit)									29	(4)	(5)
Other comprehensive income (loss), Tax expense (benefit)									(20,571)	(2,496)	1,434
Unrealized holding (losses)/gains arising during the period, Net of tax amount									(77,497)	(9,375)	5,411
Reclassification adjustment for losses/(gains) included in net income, Net of tax amount									110	(14)	(19)
Other comprehensive income (loss), Net of tax amount									(77,387)	(9,389)	5,392
Total comprehensive income, Before tax amount									(78,372)	8,568	21,471
Tax expense (benefit)									3,665	3,961	2,562
Total comprehensive (loss) income, Tax expense (benefit)									(16,906)	1,465	3,996
Net income									15,921	16,492	12,083
Total comprehensive (loss) income, Net of tax amount									$ (61,466)	$ 7,103	$ 17,475

Note 19 - Condensed Statement_3

Note 19 - Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Activities
Net income	$ 5,447	$ 3,415	$ 3,349	$ 3,710	$ 4,149	$ 3,424	$ 3,869	$ 5,050	$ 15,921	$ 16,492	$ 12,083
Adjustments to reconcile net income to net cash provided by operating activities:
Net unrealized loss (gain) on investment equity securities									1,026	(926)	47
Stock-based compensation expense									85	102	112
Accretion of discounts on investment securities									2,222	3,152	2,473
(Decrease ) increase in other liabilities									(550)	703	(1,531)
(Increase) decrease in other assets									(298)	(507)	525
Deferred income tax (benefit) provision									(57)	113	(59)
Net cash provided by operating activities									16,835	30,389	7,601
Investing activities
Purchase of investment equity securities									(1,860)	(4,615)	(7,914)
Purchase of investment securities available-for-sale									(35,001)	(385,926)	(295,734)
Proceeds from sale of investment equity securities									1,594	7,768	4,767
Proceeds from maturities of investment securities available-for-sale									72,965	113,911	207,245
Net cash used in investing activities									(71,646)	(282,490)	(185,133)
Financing activities
Cash dividend paid									(4,498)	(4,375)	(4,226)
Treasury stock purchase									(75)	(1,356)	(130)
Proceeds from issuance of common stock									418	575	497
Net cash provided by financing activities									57,320	226,160	199,255
Increase (decrease) in cash and cash equivalents									2,509	(25,941)	21,723
Cash and cash equivalents at beginning of year				13,390				39,331	13,390	39,331	17,608
Cash and cash equivalents at end of period	15,899				13,390				15,899	13,390	39,331
Parent Company [Member]
Operating Activities
Net income									15,921	16,492	12,083
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed income from subsidiary									(12,116)	(8,874)	(7,340)
Net securities gains									(405)	(1,788)	(585)
Net unrealized loss (gain) on investment equity securities									1,026	(926)	47
Stock-based compensation expense									85	102	112
Accretion of discounts on investment securities									(6)
(Decrease ) increase in other liabilities									(266)	222	(682)
(Increase) decrease in other assets									(121)	2	17
Deferred income tax (benefit) provision									(285)	265	(20)
Net cash provided by operating activities									3,833	5,495	3,632
Investing activities
Purchase of investment equity securities									(1,860)	(4,615)	(7,914)
Purchase of investment securities available-for-sale									(1,193)
Proceeds from sale of investment equity securities									1,594	7,768	4,767
Proceeds from maturities of investment securities available-for-sale									900
Capital contribution to Bank										(2,500)
Net cash used in investing activities									(559)	653	(3,147)
Financing activities
Cash dividend paid									(4,498)	(4,375)	(4,226)
Treasury stock purchase									(75)	(1,356)	(130)
Proceeds from issuance of common stock									418	575	497
Net cash provided by financing activities									(4,155)	(5,156)	(3,859)
Increase (decrease) in cash and cash equivalents									(881)	992	(3,374)
Cash and cash equivalents at beginning of year				$ 1,234				$ 242	1,234	242	3,616
Cash and cash equivalents at end of period	$ 353				$ 1,234				$ 353	$ 1,234	$ 242

Note 20 - Capital Ratios and Re

Note 20 - Capital Ratios and Regulatory Minimum Requirements (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Consolidated Entities [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 162,725	$ 151,501
Tier 1 capital	152,077	140,226
Common equity tier 1 capital	152,077	140,226
Tier 1 leverage capital	$ 152,077	$ 140,226
Capital to risk-weighted assets	0.1319	0.1360
Tier 1 capital to risk-weighted assets	0.1233	0.1259
Common equity tier 1 capital to risk-weighted assets	12.33%	12.59%
Tier 1 leverage capital to average assets	0.0875	0.0839
Capital required for capital adequacy	$ 98,701	$ 89,111
Tier 1 capital required for capital adequacy	74,025	66,833
Common equity tier 1 capital required for capital adequacy	55,519	50,125
Tier 1 leverage capital required for capital adequacy	$ 69,507	$ 66,890
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	$ 123,376	$ 111,389
Tier 1 capital required to be well capitalized	$ 74,025	$ 66,833
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	$ 149,908	$ 138,419
Tier 1 capital	139,260	127,144
Common equity tier 1 capital	139,260	127,144
Tier 1 leverage capital	$ 139,260	$ 127,144
Capital to risk-weighted assets	0.1252	0.1285
Tier 1 capital to risk-weighted assets	0.1163	0.1181
Common equity tier 1 capital to risk-weighted assets	11.63%	11.81%
Tier 1 leverage capital to average assets	0.0807	0.0767
Capital required for capital adequacy	$ 95,796	$ 86,162
Tier 1 capital required for capital adequacy	71,847	64,621
Common equity tier 1 capital required for capital adequacy	53,886	48,466
Tier 1 leverage capital required for capital adequacy	$ 69,009	$ 66,295
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	$ 119,746	$ 107,702
Tier 1 capital required to be well capitalized	95,796	86,162
Common equity tier 1 capital required to be well capitalized	77,835	70,006
Tier 1 leverage capital required to be well capitalized	$ 86,261	$ 82,868
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, 2022		Sep. 30, 2022		Jun. 30, 2022		Mar. 31, 2022		Dec. 31, 2021		Sep. 30, 2021		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Unaudited Quarterly Results Of Operations [Abstract]
Interest income	$ 14,739		$ 13,546		$ 12,327		$ 11,809		$ 11,938		$ 11,721		$ 11,380		$ 11,731		$ 52,421	$ 46,770	$ 43,693
Interest expense	3,460		2,167		1,224		1,073		1,130		1,137		1,162		1,214		7,924	4,643	6,445
Net interest income	11,279		11,379		11,103		10,736		10,808		10,584		10,218		10,517		44,497	42,127	37,248
Provision for loan losses	(850)												183		275		(850)	458	1,250
Non-interest income	2,997		484		639		1,611		2,528		1,315		2,534		3,404		5,731	9,781	7,602
Non-interest expense	8,119		7,814		7,746		7,813		8,135		7,790		7,749		7,323		31,492	30,997	28,955
Income before income taxes	7,007		4,049		3,996		4,534		5,201		4,109		4,820		6,323		19,586	20,453	14,645
Provision for income taxes	1,560		634		647		824		1,052		685		951		1,273		3,665	3,961	2,562
Net income	$ 5,447		$ 3,415		$ 3,349		$ 3,710		$ 4,149		$ 3,424		$ 3,869		$ 5,050		$ 15,921	$ 16,492	$ 12,083
Earnings Per Share - basic	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 4.47	$ 4.64	$ 3.42
Earnings Per Share - diluted	$ 1.52	[1]	$ 0.96	[1]	$ 0.94	[1]	$ 1.04	[1]	$ 1.17	[1]	$ 0.96	[1]	$ 1.09	[1]	$ 1.42	[1]	$ 4.47	$ 4.64	$ 3.42
[1]Due to rounding, quarterly earnings per share may not sum to annual earnings per share