National Bankshares (NKSH) 10-Q 13 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 13, 2024
Document Information [Line Items]
Entity Central Index Key	0000796534
Entity Registrant Name	NATIONAL BANKSHARES, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	0-15204
Entity Incorporation, State or Country Code	VA
Entity Tax Identification Number	54-1375874
Entity Address, Address Line One	101 Hubbard Street
Entity Address, City or Town	Blacksburg
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	24062-9002
City Area Code	540
Local Phone Number	951-6300
Title of 12(b) Security	Common Stock, par value $1.25 per share
Trading Symbol	NKSH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,360,973

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 15,990	$ 12,967
Interest-bearing deposits	33,707	73,636
Federal funds sold	73	0
Total cash and cash equivalents	49,770	86,603
Securities available for sale, at fair value	622,271	618,601
Restricted stock, at cost	1,849	1,264
Mortgage loans held for sale	457	406
Loans:
Loans, net of unearned income and deferred fees and costs	1,001,659	856,646
Less allowance for credit losses	(10,328)	(9,094)
Total loans, net	991,331	847,552
Premises and equipment, net	16,165	11,109
Accrued interest receivable	6,648	6,313
Goodwill, net	10,718	5,848
Core deposit intangible, net	1,963	0
Bank-owned life insurance	47,071	43,583
Other assets	36,790	34,091
Total assets	1,785,033	1,655,370
Liabilities and Stockholders' Equity
Noninterest-bearing demand deposits	296,469	281,215
Interest-bearing demand deposits	819,947	821,661
Savings deposits	176,460	177,856
Time deposits	310,077	223,240
Total deposits	1,602,953	1,503,972
Accrued interest payable	2,074	1,416
Other liabilities	12,224	9,460
Total liabilities	1,617,251	1,514,848
Commitments and contingencies
Stockholders' Equity
Preferred stock, no par value, 5,000,000 shares authorized; none issued and outstanding
Common stock of $1.25 par value and additional paid in capital. Authorized 10,000,000 shares; issued and outstanding 6,360,973 (including 4,379 unvested) shares at September 30, 2024 and 5,893,782 (including 4,095 unvested) shares at December 31, 2023	21,796	7,404
Retained earnings	198,225	197,984
Accumulated other comprehensive loss, net	(52,239)	(64,866)
Total stockholders' equity	167,782	140,522
Total liabilities and stockholders' equity	$ 1,785,033	$ 1,655,370

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1.25	$ 1.25
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	6,360,973	5,893,782
Common stock, shares outstanding (in shares)	6,360,973	5,893,782
Common stock, shares unvested (in shares)	4,379	4,095

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Income
Interest and fees on loans	$ 13,164	$ 9,816	$ 34,742	$ 28,793
Interest on federal funds sold	12	0	23	0
Interest on interest-bearing deposits	954	439	3,312	1,207
Interest on securities – taxable	4,203	4,084	12,718	12,268
Interest on securities – nontaxable	333	340	1,010	1,052
Total interest income	18,666	14,679	51,805	43,320
Interest Expense
Interest on time deposits	3,509	1,452	8,991	2,865
Interest on other deposits	5,709	4,584	16,419	11,352
Interest on borrowings	0	3	2	300
Total interest expense	9,218	6,039	25,412	14,517
Net interest income	9,448	8,640	26,393	28,803
Provision for (recovery of) credit losses	(5)	(371)	1,287	(368)
Net interest income after provision for (recovery of) credit losses	9,453	9,011	25,106	29,171
Noninterest Income:
Noninterest Income	1,885	1,835	5,621	5,370
BOLI income	295	253	822	1,771
Gain on sale of investment			0	2,971
Gain on sale of mortgage loans	50	22	132	93
Other income	168	147	700	771
Realized securities loss, net			0	(3,332)
Total noninterest income	2,272	2,115	6,717	7,105
Noninterest Expense
Salaries and employee benefits	4,953	4,462	14,106	13,361
Occupancy, furniture and fixtures	641	547	1,741	1,500
Data processing and ATM	1,054	978	2,807	2,730
FDIC assessment	211	190	590	561
Intangible asset amortization	102	0	137	0
Net costs of other real estate owned	0	14	0	29
Franchise taxes	373	339	1,081	1,072
Professional services	254	251	766	1,555
Merger-related expenses	150	0	2,891	0
Contract termination			173	0
Other operating expenses	761	654	2,096	1,857
Total noninterest expense	8,499	7,435	26,388	22,665
Income before income tax expense	3,226	3,691	5,435	13,611
Income tax expense	550	617	891	2,105
Net Income	$ 2,676	$ 3,074	$ 4,544	$ 11,506
Basic net income per common share (in dollars per share)	$ 0.42	$ 0.52	$ 0.75	$ 1.95
Fully diluted net income per common share (in dollars per share)	$ 0.42	$ 0.52	$ 0.75	$ 1.95
Weighted average number of common shares outstanding, basic (in shares)	6,356,594	5,889,687	6,092,468	5,889,687
Weighted average number of common shares outstanding, fully diluted (in shares)	6,358,352	5,889,939	6,094,442	5,889,778
Dividends declared per common share (in dollars per share)			$ 0.73	$ 1.73
Deposit Account [Member]
Noninterest Income:
Noninterest Income	$ 753	$ 642	$ 2,150	$ 1,871
Product and Service, Other [Member]
Noninterest Income:
Noninterest Income	82	151	176	253
Credit and Debit Card [Member]
Noninterest Income:
Noninterest Income	344	395	1,141	1,276
Fiduciary and Trust [Member]
Noninterest Income:
Noninterest Income	$ 580	$ 505	$ 1,596	$ 1,431

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net Income (Loss)	$ 2,676	$ 3,074	$ 4,544	$ 11,506
Other Comprehensive Income (Loss), Net of Tax
Unrealized holding gain (loss) on available for sale securities	16,115	(15,421)	12,627	(8,530)
Reclassification adjustment for loss included in net income, net of tax			0	2,632
Other comprehensive income (loss), net of tax	16,115	(15,421)	12,627	(5,898)
Total Comprehensive Income (Loss)	$ 18,791	$ (12,347)	$ 17,171	$ 5,608

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Unrealized holding gain (loss) on available for sale securities, tax	$ 4,284	$ (4,099)	$ 3,357	$ (2,268)
Reclassification adjustment for gain included in net income, tax				$ 700

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock Including Additional Paid in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]
Balance at Dec. 31, 2022	$ 122,687	$ 7,362	$ 199,091	$ (83,766)
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022					$ (2,014)	$ 0	$ (2,014)	$ 0
Net Income (Loss)	11,506	0	11,506	0
Cash dividend	(10,189)	0	(10,189)	0
Other comprehensive income (loss), net of tax	(5,898)	0	0	(5,898)
Stock based compensation	21	21	0	0
Balance at Sep. 30, 2023	116,113	7,383	198,394	(89,664)
Balance at Jun. 30, 2023	128,444	7,367	195,320	(74,243)
Net Income (Loss)	3,074	0	3,074	0
Other comprehensive income (loss), net of tax	(15,421)	0	0	(15,421)
Stock based compensation	16	16	0	0
Balance at Sep. 30, 2023	116,113	7,383	198,394	(89,664)
Balance at Dec. 31, 2023	140,522	7,404	197,984	(64,866)
Net Income (Loss)	4,544	0	4,544	0
Cash dividend	(4,303)	0	(4,303)	0
Other comprehensive income (loss), net of tax	12,627	0	0	12,627
Stock based compensation	93	93	0	0
Acquisition of Frontier Community Bank	14,299	14,299	0	0
Balance at Sep. 30, 2024	167,782	21,796	198,225	(52,239)
Balance at Jun. 30, 2024	148,963	21,768	195,549	(68,354)
Net Income (Loss)	2,676	0	2,676	0
Other comprehensive income (loss), net of tax	16,115	0	0	16,115
Stock based compensation	28	28	0	0
Balance at Sep. 30, 2024	$ 167,782	$ 21,796	$ 198,225	$ (52,239)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Cash dividend, per share (in dollars per share)			$ 0.73	$ 1.73
Other comprehensive income (loss), tax	$ 4,284	$ (4,099)	$ 3,357	$ (1,568)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash Flows from Operating Activities
Net Income (Loss)	$ 2,676	$ 3,074	$ 4,544	$ 11,506
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for (recovery of) credit losses	(5)	(371)	1,287	(368)
Depreciation of premises and equipment			660	544
Core deposit intangible amortization	102	0	137	0
Net accretion of acquisition accounting estimates			(293)	0
Amortization of premiums and accretion of discounts, net			778	806
Loss on sale of securities available for sale, net			0	3,332
Loss on disposal of repossessed assets			0	5
Increase in cash value of bank-owned life insurance			(822)	(734)
Origination of mortgage loans held for sale			(8,708)	(6,689)
Proceeds from sale of mortgage loans held for sale			8,789	6,700
Gain on sale of mortgage loans held for sale	(50)	(22)	(132)	(93)
Equity based compensation expense			93	21
Net change in:
Accrued interest receivable			2	(179)
Other assets			(4,007)	59
Accrued interest payable			523	445
Other liabilities			1,169	(2,023)
Net cash provided by operating activities			4,020	13,332
Cash Flows from Investing Activities
Proceeds from calls, principal payments, sales and maturities of securities available for sale			20,855	53,696
Net change in restricted stock			168	(323)
Purchase of loan participations			(13,894)	(5,118)
Collection of loan participations			5,901	6,686
Loan originations and principal collections, net			(18,207)	1,958
Proceeds from sale of repossessed assets			0	13
Recoveries on loans charged off			158	235
Purchases of premises and equipment			(2,302)	(1,264)
Proceeds from sale of premises and equipment			46
BOLI settlement			0	712
Cash acquired in the acquisition, net of cash paid			6,885	0
Net cash (used in) provided by investing activities			(390)	56,595
Cash Flows from Financing Activities
Net change in time deposits			20,210	120,256
Net change in other deposits			(51,140)	(197,981)
Cash dividends paid			(4,303)	(10,189)
Repayment of borrowings			(5,230)
Net cash used in financing activities			(40,463)	(87,914)
Net change in cash and cash equivalents			(36,833)	(17,987)
Cash and cash equivalents at beginning of period			86,603	71,429	$ 71,429
Cash and cash equivalents at end of period	$ 49,770	$ 53,442	49,770	53,442	86,603
Supplemental Disclosures of Cash Flow Information
Interest paid on deposits and borrowings			24,754	14,072
Income taxes paid			715	3,997
Supplemental Disclosure of Noncash Activities
Loans charged against the allowance for credit losses			411	232	$ 478
Loans transferred to repossessed assets			0	11
Unrealized holding gain (loss) on securities available for sale			15,984	(7,466)
Lease liabilities arising from obtaining right-of-use assets during the period			$ 548	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 2,676	$ 3,074	$ 4,544	$ 11,506

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	Item 5. Other I nformation (a) None. (b) None. (c) During the fiscal quarter ended September 30, 2024 , none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Securities Exchange Act of 1934) adopted or terminated a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408(a) of Regulation S-K).
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Note 1 - General and Summary of

Note 1 - General and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1: General and Summary of Significant Accounting Policies The consolidated financial statements of National Bankshares, Inc. (“NBI”) and its wholly-owned subsidiaries, The National Bank of Blacksburg (the “Bank” or “NBB”) and National Bankshares Financial Services, Inc. (“NBFS”) (collectively, the “Company”), conform to accounting principles generally accepted in the United States of America (“GAAP”) and to general practices within the banking industry. All significant intercompany accounts and transactions between the Company and its subsidiaries have been eliminated. The accompanying interim period consolidated financial statements are unaudited; however, in the opinion of the Company’s management, all adjustments consisting of normal recurring adjustments, which are necessary for a fair presentation of the consolidated financial statements, have been included. Application of the principles of GAAP and practices within the banking industry requires management to make estimates, assumptions, and judgments that affect the amounts reported in the financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the financial statement; accordingly, as this information changes, the financial statements may reflect different estimates, assumptions, and judgments. Certain policies inherently rely more extensively on the use of estimates, assumptions, and judgments and as such may have a greater possibility of producing results that could be materially different than originally reported. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance of credit losses on loans and acquisition accounting. The results of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of results of operations for the full year or any other interim period. The interim period consolidated financial statements and financial information included in this Form 10-Q should be read in conjunction with the notes to consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (“2023 Form 10-K”). The Company’s significant accounting policies followed in preparation of the unaudited consolidated financial statements are disclosed in Note 1 of the 2023 Form 10-K. All amounts and disclosures included in this quarterly report as of December 31, 2023, were derived from the Company’s audited consolidated financial statements. Certain items in the prior period financial statements have been reclassified to conform to the current presentation. These reclassifications had no effect on prior year net income or stockholders’ equity. The Company posts all reports required to be filed under the Securities Exchange Act of 1934 on its web site at www.nationalbankshares.com . In addition to applying significant accounting policies disclosed in Note 1 of the 2023 Form 10-K, the Company implemented accounting policies appropriate for its merger with Frontier Community Bank (“FCB”). Business combinations are accounted for under Accounting Standards Codification (“ASC”) 805, Business Combinations, using the acquisition method of accounting. The acquisition method of accounting requires an acquirer to record at fair value on the acquisition date the assets acquired and the liabilities assumed. To determine the fair values, the Company relies on internal or third-party valuations, such as appraisals, valuations based on discounted cash flow analyses, or other valuation techniques. Under the acquisition method of accounting, the Company identifies the acquirer and the closing date and applies applicable recognition principles and conditions. Acquisition-related costs are costs the Company incurs to effect a business combination. Those costs include advisory, legal, accounting, valuation, and other professional or consulting fees. Some other examples of costs to the Company include systems conversions, integration planning consultants and advertising costs. The Company accounts for acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received, with one exception. The costs to issue debt or equity securities are recognized in accordance with other applicable GAAP. These acquisition-related costs have been and will be included within the consolidated statements of income classified within the noninterest expenses caption. The most significant assessment of fair value in the Company’s accounting for business combinations relates to the valuation of an acquired loan portfolio. At acquisition, loans are classified as either (i) purchase credit-deteriorated (“PCD”) loans or (ii) non-PCD loans and are recorded at fair value on the date of acquisition. PCD loans are those for which there is more than insignificant evidence of credit deterioration since origination. Fair values are determined primarily through a discounted cash flow approach which considers the acquired loans’ underlying characteristics, including account types, remaining terms, annual interest rates, interest types, timing of principal and interest payments, current market rates, and remaining balances. Estimates of fair value also include estimates of default, loss severity, and estimated prepayments. At acquisition, an allowance for credit losses (“ACL”) for PCD loans is determined based upon the Company’s methodology for estimating the ACL on loans. This allowance is credited to the ACL on loans with a corresponding adjustment to the amortized cost basis of the loan on the date of the acquisition. The difference between the new amortized cost basis and the unpaid principal balance is either a noncredit discount or premium that is amortized or accreted to interest income over the remaining life of the loan. Disposals of PCD loans, which may include sale of loans to third parties, receipt of payments in full or in part from the borrower or foreclosure of the collateral, result in removal of the loan from the loan portfolio at its carrying amount. For non-PCD loans, an ACL is established in a manner that is consistent with the Company’s originated loans. The ACL is determined using the Company’s methodology and the related ACL for non-PCD loans is recorded through a charge to the provision for credit losses in the period in which the loans are purchased or acquired. The entirety of any purchase discount or premium on non-PCD loans is amortized or accreted to interest income over the remaining life of the loan. In accordance with ASC 805, the Company also identified intangible assets acquired. Intangible assets lack physical substance but have contractual or other legal rights or are capable of being sold or exchanged either on their own or in combination with a related contract, asset or liability. Intangible assets are initially recorded at fair value. Determining fair value is subjective, requiring the use of estimates, assumptions and management judgment. Intangible assets that have finite lives are amortized over their estimated useful lives and are subject to impairment testing. Upon acquisition of FCB, the Company recognized a core deposit intangible asset, which represents the value of customer deposit relationships. Core deposit intangible assets are amortized over an estimated useful life of 10 years using an accelerated method which approximates the estimated attrition of the acquired deposits. Risks and Uncertainties The Company is closely monitoring risks that may impact its business, including high inflation, along with U.S. monetary policy maneuvers to reduce inflation. Inflation and U.S. monetary policy maneuvers to reduce it may impact the Company’s customers’ demand for banking services and ability to qualify for and/or repay loans. These risks could adversely affect the Company’s business, financial condition, results of operations, cash flows, credit risk, asset valuations and capital position. Recent Accounting Pronouncements ASU 2023-09 In December 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The amendments in this ASU require an entity to disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold, which is greater than five percent of the amount computed by multiplying pretax income by the entity’s applicable statutory rate, on an annual basis. Additionally, the amendments in this ASU require an entity to disclose the amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign taxes and the amount of income taxes paid (net of refunds received) disaggregated by individual jurisdictions that are equal to or greater than five percent of total income taxes paid (net of refunds received). Lastly, the amendments in this ASU require an entity to disclose income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal, state, and foreign. This ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The amendments should be applied on a prospective basis; however, retrospective application is permitted. The Company does not expect the adoption of ASU 2023-09 to have a material impact on its consolidated financial statements. In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses.” ASU 2024-03 requires public companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, public companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. The Company does not expect the adoption of ASU 2024-03 to have a material impact on its consolidated financial statements.

Note 2 - Business Combination

Note 2 - Business Combination	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 2: Business Combination On June 1, 2024 (the “Acquisition Date”), the Company completed its acquisition of FCB, a Virginia chartered commercial bank, in accordance with the definitive merger agreement that was entered into on January 23, 2024, by and among the Company, the Bank and FCB. Upon completion of the merger, former FCB shareholders received a combination of the Company's common stock and cash. The acquisition of FCB was accounted for as a business combination using the acquisition method of accounting. Assets acquired, liabilities assumed, and consideration paid were recorded at estimated fair value on the Acquisition Date. The excess of the purchase price over the fair value of the net assets was recorded as provisional goodwill and represents the benefit from the transaction that is not otherwise quantifiable, including expected management and operational synergies and intangible assets that do not qualify for separate recognition. The Company will keep the measurement of goodwill open for twelve months following the Acquisition Date in order to reflect any adjustments to the fair value of assets acquired and liabilities assumed that may arise during the Company’s final review procedures of any updated information. The Company does not expect that any portion of goodwill will be deductible. The following table presents the calculation of the purchase price and the fair value of the identifiable assets and liabilities. June 1, 2024 As Recorded by FCB Estimated Fair Value Adjustments Estimated Fair Values as Recorded by NBI Purchase Price Consideration: Stock consideration (1) $ 14,299 Cash consideration (2) 2,050 Total purchase price consideration $ 16,349 Identifiable assets: Cash and cash equivalents $ 8,993 $ ( 59 ) $ 8,934 Securities 9,325 ( 5 ) 9,320 Loans, gross, purchased performing 115,589 ( 7,720 ) 107,869 Loans, gross, purchased credit deteriorated 11,157 ( 822 ) 10,335 Loans in process 539 – 539 Deferred fees and costs on loans 34 ( 34 ) – Allowance for credit losses on loans ( 881 ) 881 – Premises and equipment 3,003 449 3,452 Core deposit intangible – 2,100 2,100 Other assets 4,998 966 5,964 Total identifiable assets acquired $ 152,757 $ ( 4,244 ) $ 148,513 Identifiable Liabilities Deposits $ 130,323 $ ( 606 ) $ 129,717 Borrowings 5,250 ( 20 ) 5,230 Other liabilities 1,960 131 2,091 Total identifiable liabilities assumed $ 137,533 $ ( 495 ) $ 137,038 Provisional fair value of net assets acquired $ 11,475 Provisional goodwill $ 4,874 (1) The Company issued 464,855 shares of its common stock valued at $ 30.76 per share, which was the closing price of the Company’s common stock on May 31, 2024, the last day of trading prior to the consummation of the acquisition. (2) Cash consideration was paid for shareholder elections, fractional shares and to settle outstanding vested stock options. The merger agreement provided for up to 10 % of consideration to be paid in cash of $ 14.48 per FCB common share, at the shareholders’ election. Payments for shareholder elections and fractional shares totaled $ 1,769 . Outstanding and vested options were settled at the difference between $ 14.48 and the strike price and totaled $ 281 . Management made significant estimates and exercised significant judgment in accounting for the acquisition of FCB. The following is a brief description of the valuation methodologies used to estimate the fair values of major categories of assets acquired and liabilities assumed. The Company utilized a valuation specialist to assist with the determination of fair values for certain acquired assets and assumed liabilities. Cash and equivalents Included in cash and equivalents are an investment in time deposits of other financial institutions, valued at the present value of the expected contractual payments discounted at market rates for instruments with similar terms. Securities The estimated fair value of the acquired portfolio of debt securities was based on quoted market prices. All of the acquired portfolio was sold upon completion of the acquisition. Loans The fair valuation process identified loans with credit risk indicators that qualified for PCD status. PCD and non-PCD loans were then evaluated for credit risk and other fair value indicators. Consistent with GAAP, FCB’s related allowance for credit losses on loans and deferred fees and costs were not recorded. Credit risk was quantified using a probability of default (“PD”)/loss given default(“LGD”) methodology from a market participant perspective and applied to each loan’s outstanding principal balance. PD/LGD rates were tailored to PCD or non-PCD status. Other fair value indicators were quantified using a discounted cash flow methodology, with discounts applied for current market rates, credit risk and liquidity. Cash flows were generated based upon the loans’ underlying characteristics and estimated prepayment speeds. The following table provides information on PCD and non-PCD loans as of the Acquisition Date: June 1, 2024 PCD Loans Non-PCD Loans Number of loans 46 498 FCB recorded value $ 11,157 $ 115,589 Discount for credit risk ( 295 ) ( 498 ) Discount for non-credit factors ( 527 ) ( 7,222 ) Fair value $ 10,335 $ 107,869 Premises and equipment The fair value of premises acquired was based on a recent third-party appraisal. Acquired equipment was based on the remaining net book value of FCB, which approximated fair value. Core Deposit Intangible Core deposit relationships provide a stable source of funds for lending and contribute to profitability. The core deposit intangible was valued using an income approach focused on cost savings, which recognizes the cost savings represented by the expense of maintaining the core deposit base versus the cost of an alternative funding source. The valuation incorporates assumptions related to account retention, discount rates, deposit interest rates, deposit maintenance costs and alternative funding rates. Leases: right of use asset, lease liability and fair value Right of use assets (included in other assets) and lease liabilities (included in other liabilities) for branch locations were measured at the acquisition date. The fair value of leases was determined by applying a discounted cash flow methodology discounted by current lease rates within the appropriate market. Deposits Deposits were valued using methods appropriate to their characteristics. The fair value of noninterest bearing demand deposits, interest bearing demand deposits, money market and savings deposit accounts were assumed to approximate the carrying value as these accounts have no stated maturity and are payable on demand. Time deposits were valued at the present value of the expected contractual payments discounted at market rates for instruments with similar terms. Borrowings The estimated fair value of borrowings was determined by obtaining payoff quotes from the lender. Borrowings were paid off upon completion of the acquisition. Deferred Tax Asset Application of fair value measurements resulted in an increase to the deferred tax asset, included in other assets.

Note 3 - Loans and Allowance fo

Note 3 - Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Financing Receivables [Text Block]	Note 3: Loans and Allowance for Credit Losses Loans Loans as of September 30, 2024 include acquired loans at their outstanding principal balance, net of the remaining purchase discount of $ 7,886 . Originated loans as of September 30, 2024 and December 31, 2023 are presented at amortized cost, net of unearned income and deferred fees and costs. The following table presents the composition of the loan portfolio, excluding mortgage loans held for sale, as of the dates indicated. September 30, 2024 December 31, 2023 Real estate construction $ 71,920 $ 55,379 Consumer real estate 306,012 241,564 Commercial real estate 473,018 419,130 Commercial non real estate 52,699 41,555 Public sector and IDA 58,109 60,551 Consumer non real estate 40,483 38,996 Gross loans $ 1,002,241 $ 857,175 Less unearned income and deferred fees and costs ( 582 ) ( 529 ) Loans, net of unearned income and deferred fees and costs $ 1,001,659 $ 856,646 Allowance for credit losses on loans ( 10,328 ) ( 9,094 ) Total loans, net $ 991,331 $ 847,552 Accrued interest receivable of $ 3,269 at September 30, 2024 and $ 3,032 at December 31, 2023 is not included in total loans above. Past Due and Nonaccrual Loans The following tables present the aging of past due loans, by loan pool, as of the dates indicated. September 30, 2024 Accruing Current Loans Accruing Loans Accruing Loans Nonaccrual Loans Total Loans Accruing and Nonaccrual Real Estate Construction Construction, 1-4 family residential $ 18,070 $ - $ - $ - $ 18,070 $ - Construction, other 53,822 28 - - 53,850 - Consumer Real Estate Equity line 22,253 90 - - 22,343 - Residential closed-end first liens 169,444 930 84 - 170,458 - Residential closed-end junior liens 7,297 10 - - 7,307 - Investor-owned residential real estate 105,142 762 - - 105,904 - Commercial Real Estate Multifamily residential real estate 132,554 - - - 132,554 - Commercial real estate owner-occupied 140,800 322 - 2,283 143,405 215 Commercial real estate, other 196,511 548 - - 197,059 - Commercial Non Real Estate Commercial and industrial 52,543 112 44 - 52,699 44 Public Sector and IDA States and political subdivisions 58,109 - - - 58,109 - Consumer Non Real Estate Credit cards 4,789 4 1 - 4,794 1 Automobile 13,498 174 - - 13,672 - Other consumer loans 21,721 270 26 - 22,017 26 Total $ 996,553 $ 3,250 $ 155 $ 2,283 $ 1,002,241 $ 286 December 31, 2023 Accruing Current Loans Accruing Loans Accruing Loans Nonaccrual Loans Total Loans Accruing and Nonaccrual Real Estate Construction Construction, 1-4 family residential $ 13,442 $ - $ - $ - $ 13,442 $ - Construction, other 41,916 21 - - 41,937 - Consumer Real Estate Equity line 17,178 104 - - 17,282 - Residential closed-end first liens 124,886 662 131 - 125,679 131 Residential closed-end junior liens 5,027 12 - - 5,039 - Investor-owned residential real estate 93,564 - - - 93,564 - Commercial Real Estate Multifamily residential real estate 119,052 195 - - 119,247 - Commercial real estate owner-occupied 114,477 336 - 2,408 117,221 231 Commercial real estate, other 182,662 - - - 182,662 - Commercial Non Real Estate Commercial and industrial 41,249 57 28 221 41,555 28 Public Sector and IDA States and political subdivisions 60,551 - - - 60,551 - Consumer Non Real Estate Credit cards 4,648 17 3 - 4,668 3 Automobile 12,126 135 - - 12,261 - Other consumer loans 21,934 107 26 - 22,067 26 Total $ 852,712 $ 1,646 $ 188 $ 2,629 $ 857,175 $ 419 The following table presents nonaccrual loans, by loan class, as of the dates indicated: September 30, 2024 December 31, 2023 With No With an Total With No With an Total Commercial Real Estate Commercial real estate owner-occupied $ 2,068 $ 215 $ 2,283 $ 2,177 $ 231 $ 2,408 Commercial Non Real Estate Commercial and industrial - - - - 221 221 Total $ 2,068 $ 215 $ 2,283 $ 2,177 $ 452 $ 2,629 During the three and nine months ended September 30, 2024, no accrued interest receivable was reversed against interest income. Allowance for Credit Losses on Loans (“ACLL”) The following tables present the activity in the ACLL by portfolio segment for the periods indicated: Activity in the ACLL for the Nine Months Ended September 30, 2024 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Balance, December 31, 2023 $ 408 $ 3,162 $ 3,576 $ 682 $ 333 $ 583 $ 350 $ 9,094 Charge-offs - - - ( 145 ) - ( 266 ) - ( 411 ) Recoveries - - 41 12 - 105 - 158 Provision for (recovery of) credit losses 43 697 589 106 5 139 ( 267 ) 1,312 Merger adjustment (1) 10 97 55 4 - 9 - 175 Balance, September 30, 2024 $ 461 $ 3,956 $ 4,261 $ 659 $ 338 $ 570 $ 83 $ 10,328 (1) Adjustment for PCD acquired loans. Activity in the ACLL for the Nine Months Ended September 30, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Balance, December 31, 2022 $ 450 $ 2,199 $ 3,642 $ 930 $ 319 $ 506 $ 179 $ 8,225 Adoption of ASU 2016-13 ( 21 ) 1,261 700 216 ( 15 ) 72 129 2,342 Charge-offs – ( 17 ) – ( 11 ) – ( 204 ) – ( 232 ) Recoveries – 103 37 4 – 91 – 235 Provision for (recovery of) credit losses 133 ( 353 ) ( 212 ) ( 300 ) 10 156 177 ( 389 ) Balance, September 30, 2023 $ 562 $ 3,193 $ 4,167 $ 839 $ 314 $ 621 $ 485 $ 10,181 Activity in the ACLL for the Year Ended December 31, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Balance, December 31, 2022 $ 450 $ 2,199 $ 3,642 $ 930 $ 319 $ 506 $ 179 $ 8,225 Adoption of ASU 2016-13 ( 21 ) 1,261 700 216 ( 15 ) 72 129 2,342 Charge-offs – ( 17 ) – ( 214 ) – ( 247 ) – ( 478 ) Recoveries – 103 45 6 – 129 – 283 Provision for (recovery of) for credit losses ( 21 ) ( 384 ) ( 811 ) ( 256 ) 29 123 42 ( 1,278 ) Balance, December 31, 2023 $ 408 $ 3,162 $ 3,576 $ 682 $ 333 $ 583 $ 350 $ 9,094 The following tables present information about the ACLL for individually evaluated loans and collectively evaluated loans by portfolio segment as of the dates indicated. ACLL by Segment and Evaluation Method September 30, 2024 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Individually evaluated $ – $ 34 $ 51 $ – $ – $ – $ – $ 85 Collectively evaluated 461 3,922 4,210 659 338 570 83 10,243 Total $ 461 $ 3,956 $ 4,261 $ 659 $ 338 $ 570 $ 83 $ 10,328 ACLL by Segment and Evaluation Method December 31, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Individually evaluated $ – $ 74 $ 367 $ 126 $ – $ 5 $ – $ 572 Collectively evaluated 408 3,088 3,209 556 333 578 350 8,522 Total $ 408 $ 3,162 $ 3,576 $ 682 $ 333 $ 583 $ 350 $ 9,094 The following tables present information about individually evaluated loans and collectively evaluated loans by portfolio segment as of the dates indicated. Loans by Segment and Evaluation Method as of September 30, 2024 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Total Individually evaluated $ – $ 591 $ 10,122 $ – $ – $ 0 $ 10,713 Collectively evaluated 71,920 305,421 462,896 52,699 58,109 40,483 991,528 Total $ 71,920 $ 306,012 $ 473,018 $ 52,699 $ 58,109 $ 40,483 $ 1,002,241 Loans by Segment and Evaluation Method as of December 31, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Total Individually evaluated $ 286 $ 1,183 $ 8,805 $ 227 $ – $ 43 $ 10,544 Collectively evaluated 55,093 240,381 410,325 41,328 60,551 38,953 846,631 Total $ 55,379 $ 241,564 $ 419,130 $ 41,555 $ 60,551 $ 38,996 $ 857,175 Collateral Dependent Loans Loans are collateral dependent when repayment is expected substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. Collateral dependent loans are individually evaluated. The Company measures the ACLL on collateral dependent loans based upon the fair value of the collateral, as permitted by ASU 2016-13. Fair value of the collateral is adjusted for liquidation costs/discounts. If the fair value of the collateral falls below the amortized cost of the loan, the shortfall is recognized in the ACLL. If the fair value of the collateral exceeds the amortized cost, no ACLL is required. As of September 30, 2024, four of the Company’s individually evaluated loans were collateral dependent. As of December 31, 2023, three of the Company’s individually evaluated loans were collateral dependent. All collateral dependent loans were secured by real estate as of September 30, 2024 and December 31, 2023. The following table details the amortized cost of the collateral dependent loans as of the dates indicated: September 30, 2024 December 31, 2023 Balance Related Allowance Balance Related Allowance Consumer Real Estate Residential closed-end first lien $ 84 $ – $ 7 $ – Commercial Real Estate Commercial real estate, owner occupied 8,464 – 2,177 – Commercial real estate, other 880 – – – Total Loans $ 9,428 $ – $ 2,184 $ – Credit Quality The Company categorizes loans by risk based on relevant information about the ability of borrowers to service their debt, including: collateral and financial information, historical payment experience, credit documentation and current economic trends, among other factors. At origination, each loan is assigned a risk rating. Ongoing analysis of the loan portfolio adjusts risk ratings on an individual loan basis to reflect updated information. Loans rated pass have acceptable credit quality. Loans rated special mention have potential weakness due to challenging economic or financial conditions. Loans rated classified have well-defined weaknesses that heighten the risk of default. The tables below present the loan portfolio by amortized cost basis, year of origination, loan class and credit quality, and gross charge-offs for the nine months ended September 30, 2024 and year ended December 31, 2023. Term Loans Amortized Cost Basis by Origination Year Revolving September 30, 2024 Prior 2020 2021 2022 2023 2024 Revolving to Term Total Construction, residential Pass $ 170 $ 60 $ 163 $ 691 $ 4,561 $ 1,511 $ 10,914 $ — $ 18,070 Construction, other Pass $ 2,859 $ 1,103 $ 7,923 $ 22,163 $ 7,334 $ 7,465 $ 4,731 $ — $ 53,578 Classified — — 272 — — — — — 272 Total $ 2,859 $ 1,103 $ 8,195 $ 22,163 $ 7,334 $ 7,465 $ 4,731 $ — $ 53,850 Equity lines Pass $ 372 $ 335 $ 408 $ 486 $ 938 $ 93 $ 19,621 $ — $ 22,253 Classified — — — — — – 90 — 90 Total $ 372 $ 335 $ 408 $ 486 $ 938 $ 93 $ 19,711 $ — $ 22,343 Residential closed-end first liens Pass $ 41,446 $ 18,265 $ 34,985 $ 37,415 $ 20,325 $ 16,572 $ — $ 305 $ 169,313 Special Mention 369 — — — — — — — 369 Classified 776 — — — — — — — 776 Total $ 42,591 $ 18,265 $ 34,985 $ 37,415 $ 20,325 $ 16,572 $ — $ 305 $ 170,458 Residential closed-end junior liens Pass $ 1,637 $ — $ 284 $ 2,066 $ 1,663 $ 1,630 $ 27 $ — $ 7,307 Investor-owned residential real estate Pass $ 29,550 $ 23,305 $ 19,409 $ 16,420 $ 8,309 $ 3,030 $ 2,066 $ 2,554 $ 104,643 Special Mention — — — 140 — — — — 140 Classified 751 — 169 35 166 — — — 1,121 Total $ 30,301 $ 23,305 $ 19,578 $ 16,595 $ 8,475 $ 3,030 $ 2,066 $ 2,554 $ 105,904 Multifamily residential real estate Pass $ 40,280 $ 2,097 $ 40,166 $ 28,004 $ 8,614 $ 13,243 $ 150 $ — $ 132,554 Commercial real estate, owner occupied Pass $ 54,180 $ 24,811 $ 7,546 $ 29,283 $ 10,495 $ 3,528 $ 3,915 $ 84 $ 133,842 Special mention 6,396 — — — — — — — 6,396 Classified 2,404 748 — — — — 15 — 3,167 Total $ 62,980 $ 25,559 $ 7,546 $ 29,283 $ 10,495 $ 3,528 $ 3,930 $ 84 $ 143,405 Commercial real estate, other Pass $ 91,828 $ 18,117 $ 37,922 $ 24,009 $ 17,112 $ 5,519 $ 1,857 $ — $ 196,364 Special Mention 695 — — — — — — — 695 Total $ 92,523 $ 18,117 $ 37,922 $ 24,009 $ 17,112 $ 5,519 $ 1,857 $ — $ 197,059 Commercial and industrial Pass $ 6,539 $ 2,241 $ 12,256 $ 5,860 $ 6,680 $ 7,042 $ 12,041 $ 12 $ 52,671 Special Mention — — — — — — 22 — 22 Classified — — — 6 — — — — 6 Total $ 6,539 $ 2,241 $ 12,256 $ 5,866 $ 6,680 $ 7,042 $ 12,063 $ 12 $ 52,699 YTD gross charge-offs $ 125 $ — $ — $ — $ — $ — $ 20 $ — $ 145 Public sector and IDA Pass $ 19,421 $ 223 $ 25,978 $ 6,025 $ 6,462 $ — $ — $ — $ 58,109 Credit cards Pass $ — $ — $ — $ — $ — $ — $ 4,794 $ — $ 4,794 YTD gross charge-offs $ — $ — $ — $ — $ — $ — $ 43 $ — $ 43 Automobile Pass $ 55 $ 324 $ 915 $ 1,953 $ 5,091 $ 5,252 $ — $ — $ 13,590 Special Mention — — — — 4 — — — 4 Classified — — — 5 73 — — — 78 Total $ 55 $ 404 $ 1,139 $ 2,181 $ 6,019 $ 3,905 $ — $ — $ 13,672 YTD gross charge-offs $ — $ — $ — $ 9 $ 13 $ 11 $ — $ — $ 33 Other consumer Pass $ 264 $ 496 $ 1,151 $ 2,807 $ 7,115 $ 9,422 $ 724 $ — $ 21,979 Special Mention — — 1 — — 10 — — 11 Classified — — — — 5 22 — — 27 Total $ 264 $ 496 $ 1,152 $ 2,807 $ 7,120 $ 9,454 $ 724 $ — $ 22,017 YTD gross charge-offs $ — $ 4 $ 15 $ 17 $ 74 $ 80 $ — $ — $ 190 Total Loans Pass $ 288,601 $ 91,377 $ 189,106 $ 177,182 $ 104,699 $ 74,307 $ 60,840 $ 2,955 $ 989,067 Special Mention 7,460 — 1 140 4 10 22 — 7,637 Classified 3,931 748 441 46 244 22 105 — 5,537 Total $ 299,992 $ 92,125 $ 189,548 $ 177,368 $ 104,947 $ 74,339 $ 60,967 $ 2,955 $ 1,002,241 YTD gross charge-offs $ 125 $ 4 $ 15 $ 26 $ 87 $ 91 $ 63 $ – $ 411 Term Loans Amortized Cost Basis by Origination Year Revolving December 31, 2023 Prior 2019 2020 2021 2022 2023 Revolving to Term Total Construction, residential Pass $ – $ – $ 246 $ 158 $ 3,275 $ 5,157 $ 4,606 $ – $ 13,442 Construction, other Pass $ 2,741 $ 1,094 $ 1,305 $ 12,671 $ 17,397 $ 4,884 $ 1,559 $ – $ 41,651 Classified – – – 286 – – – – 286 Total $ 2,741 $ 1,094 $ 1,305 $ 12,957 $ 17,397 $ 4,884 $ 1,559 $ – $ 41,937 Equity lines Pass $ 51 $ – $ – $ – $ – $ – $ 17,182 $ – $ 17,233 Classified – – – – – – 49 – 49 Total $ 51 $ – $ – $ – $ – $ – $ 17,231 $ – $ 17,282 Residential closed-end first liens Pass $ 32,404 $ 5,806 $ 14,634 $ 31,414 $ 29,787 $ 11,208 $ – $ – $ 125,253 Classified 426 – – – – – – – 426 Total $ 32,830 $ 5,806 $ 14,634 $ 31,414 $ 29,787 $ 11,208 $ – $ – $ 125,679 YTD gross charge-offs $ – $ – $ 17 $ – $ – $ – $ – $ – $ 17 Residential closed-end junior liens Pass $ 1,499 $ 116 $ – $ 172 $ 1,387 $ 1,850 $ – $ 15 $ 5,039 Investor-owned residential real estate Pass $ 24,556 $ 5,162 $ 23,649 $ 19,062 $ 14,166 $ 4,880 $ 1,283 $ 98 $ 92,856 Classified 708 – – – – – – – 708 Total $ 25,264 $ 5,162 $ 23,649 $ 19,062 $ 14,166 $ 4,880 $ 1,283 $ 98 $ 93,564 Multifamily residential real estate Pass $ 40,092 $ 1,806 $ 2,148 $ 40,544 $ 25,681 $ 8,850 $ 126 $ – $ 119,247 Commercial real estate, owner occupied Pass $ 41,573 $ 11,091 $ 23,407 $ 4,792 $ 16,720 $ 7,914 $ 2,919 $ – $ 108,416 Special mention 6,396 – – – – – – – 6,396 Classified 2,409 – – – – – – – 2,409 Total $ 50,378 $ 11,091 $ 23,407 $ 4,792 $ 16,720 $ 7,914 $ 2,919 $ – $ 117,221 Commercial real estate, other Pass $ 68,889 $ 21,841 $ 19,098 $ 36,157 $ 22,697 $ 13,279 $ 701 $ – $ 182,662 Commercial and industrial Pass $ 6,004 $ 438 $ 1,060 $ 12,667 $ 6,954 $ 6,938 $ 7,267 $ – $ 41,328 Classified 220 – – – 7 – – – 227 Total $ 6,224 $ 438 $ 1,060 $ 12,667 $ 6,961 $ 6,938 $ 7,267 $ – $ 41,555 YTD gross charge-offs $ – $ 12 $ – $ – $ – $ 12 $ 190 $ – $ 214 Public sector and IDA Pass $ 20,817 $ – $ 235 $ 26,702 $ 6,335 $ 6,462 $ – $ – $ 60,551 Credit cards Pass $ – $ – $ – $ – $ – $ – $ 4,668 $ – $ 4,668 YTD gross charge-offs $ – $ – $ – $ – $ – $ – $ 39 $ – $ 39 Automobile Pass $ 78 $ 204 $ 563 $ 1,619 $ 2,750 $ 7,047 $ – $ – $ 12,261 YTD gross charge-offs $ – $ 3 $ – $ 1 $ 38 $ – $ – $ – $ 42 Other Consumer Pass $ 93 $ 334 $ 811 $ 1,943 $ 5,815 $ 12,356 $ 672 $ – $ 22,024 Special mention – – – – – 17 – – 17 Classified – – – – 11 15 – – 26 Total $ 93 $ 334 $ 811 $ 1,943 $ 5,826 $ 12,388 $ 672 $ – $ 22,067 YTD gross charge-offs $ – $ – $ – $ 19 $ 52 $ 95 $ – $ – $ 166 Total Loans Pass $ 238,797 $ 47,892 $ 87,156 $ 187,901 $ 152,964 $ 90,825 $ 40,983 $ 113 $ 846,631 Special mention 6,396 – – – – 17 – – 6,413 Classified 3,763 – – 286 18 15 49 – 4,131 Total $ 248,956 $ 47,892 $ 87,156 $ 188,187 $ 152,982 $ 90,857 $ 41,032 $ 113 $ 857,175 YTD gross charge-offs $ – $ 15 $ 17 $ 20 $ 90 $ 107 $ 229 $ – $ 478 Loan Modifications to Borrowers Experiencing Financial Difficulty The Company modifies loans for a variety of reasons. At the date of modification, the Company assesses whether the borrower is experiencing financial difficulty. If the borrower is experiencing financial difficulty, the loan’s risk rating is evaluated and is typically changed to special mention or classified, which results in individual evaluation of the loan for the ACLL. Two loans were modified for borrowers experiencing financial difficulty during the first three months of 2024. These loans were modified again during the three months ended September 30, 2024. There was one loan to a borrower experiencing financial difficulty that was modified during the nine months ended September 30, 2023. The following table presents information as of September 30, 2024 about loans modified for borrowers experiencing financial difficulty during the nine months ended September 30, 2024. September 30, 2024 Amortized Cost Basis % of Class Type of Modification Financial Effect Commercial Real Estate Commercial real estate owner-occupied $ 6,396 4.40 % Interest only payments 3 months of interest only payments, re-amortization of the balance to contractual maturity. Commercial Non real estate Commercial and industrial $ 6 0.01 % Term Renewal of single-payment note for an additional 3 months. The following table presents information as of September 30, 2023 about loans modified for borrowers experiencing financial difficulty during the nine months ended September 30, 2023. September 30, 2023 Amortized Cost Basis % of Class Type of Modification Financial Effect Commercial Real Estate Commercial real estate owner-occupied $ 6,396 5.38 % Interest only 6 months of interest only payments, The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty. Both loans are in current status as of September 30, 2024. There were no loans to borrowers experiencing financial difficulty that had a payment default during the three or nine months ended September 30, 2024 and 2023 and were modified in the twelve months prior to that default. Default is determined at 90 or more days past due, upon charge-off, or upon foreclosure. Modified loans in default are individually evaluated for the allowance for credit losses or if the modified loan is deemed uncollectible, the loan, or a portion of the loan, is written off and the allowance for credit losses is adjusted accordingly. Consumer Real Estate Loans In Process of Foreclosure As of September 30, 2024 , the Company had three consumer real estate loans totaling $ 397 in process of foreclosure. As of December 31, 2023 , one consumer real estate loan of $ 7 was in process of foreclosure. ACL for Unfunded Commitments The following tables present the balance and activity in the ACL for unfunded commitments for the nine months ended September 30, 2024 and 2023: Allowance for Credit Losses on Unfunded Commitments Balance, December 31, 2023 $ 259 Recovery of credit losses ( 25 ) FCB acquisition 7 Balance, September 30, 2024 $ 241 Allowance for Credit Losses on Unfunded Commitments Balance, December 31, 2022 $ 35 Adoption of ASU 2016-13 207 Recovery of credit losses 21 Balance, September 30, 2023 $ 263

Note 4 - Securities

Note 4 - Securities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 4: Securities The amortized cost and estimated fair value of securities available for sale along with gross unrealized gains and losses as of the dates indicated are summarized as follows: September 30, 2024 Amortized Gross Gross Fair Value U.S. government agencies and corporations $ 353,077 $ - $ 32,645 $ 320,432 States and political subdivisions 178,270 - 25,542 152,728 Mortgage-backed securities 146,619 53 4,427 142,245 Corporate debt securities 6,507 - 631 5,876 U.S. treasury 999 - 9 990 Total securities available for sale $ 685,472 $ 53 $ 63,254 $ 622,271 December 31, 2023 Amortized Gross Gross Fair Value U.S. government agencies and corporations $ 353,904 $ - $ 42,060 $ 311,844 States and political subdivisions 179,507 - 29,614 149,893 Mortgage-backed securities 156,875 - 6,724 150,151 Corporate debt securities 6,504 - 754 5,750 U.S. treasury 996 - 33 963 Total securities available for sale $ 697,786 $ - $ 79,185 $ 618,601 No allowance for credit loss on securities available for sale was recorded as of September 30, 2024 or December 31, 2023. Accrued interest receivable on securities, included in accrued interest receivable on the Consolidated Balance Sheets, totaled $ 3,379 at September 30, 2024 and $ 3,281 at December 31, 2023. The deferred tax asset for the net unrealized loss on securities available for sale was $ 13,272 as of September 30, 2024 and $ 16,629 as of December 31, 2023. The deferred tax asset is included in other assets on the Consolidated Balance Sheets. The amortized cost and fair value of single maturity securities available for sale at September 30, 2024, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities included in these totals are categorized by final maturity. September 30, 2024 Amortized Cost Fair Value Available for Sale: Due in one year or less $ 30,957 $ 30,674 Due after one year through five years 202,285 191,613 Due after five years through ten years 249,367 217,742 Due after ten years 202,863 182,242 Total securities available for sale $ 685,472 $ 622,271 Information pertaining to securities with gross unrealized losses aggregated by investment category and length of time that the individual securities have been in a continuous loss position, as of the dates indicated, follows. September 30, 2024 Less Than 12 Months 12 Months or More Fair Gross Unrealized Fair Gross Unrealized U.S. government agencies and corporations $ - $ - $ 320,432 $ 32,645 State and political subdivisions 924 78 151,803 25,464 Mortgage-backed securities 3 - 119,869 4,427 Corporate debt securities - - 5,876 631 U.S. treasury - - 990 9 Total temporarily impaired securities $ 927 $ 78 $ 598,970 $ 63,176 December 31, 2023 Less Than 12 Months 12 Months or More Fair Gross Unrealized Fair Gross Unrealized U.S. government agencies and corporations $ - $ - $ 311,844 $ 42,060 State and political subdivisions 884 1 148,763 29,613 Mortgage-backed securities 1,616 26 147,922 6,698 Corporate debt securities - - 5,750 754 U.S. treasury - - 963 33 Total temporarily impaired securities $ 2,500 $ 27 $ 615,242 $ 79,158 The Company evaluates securities available for sale that are in unrealized loss positions to determine whether the impairment is due to credit-related factors or noncredit-related factors. Consideration is given to the extent to which the fair value is less than cost, the financial condition and near-term prospects of the issuer, and the intent and ability of the Company to retain its investment in the security for a period of time sufficient to allow for any anticipated recovery in fair value. At September 30, 2024, the Company had 563 securities with a fair value of $ 599,897 in an unrealized loss position. The Company reviews securities in an unrealized loss position to evaluate credit risk. The Company considers payment history, risk ratings from external parties, financial statements for municipal and corporate securities, public statements from issuers and other available credible published sources in evaluating credit risk. No credit risk was found and no ACL on securities available for sale was recorded as of September 30, 2024. The unrealized losses are attributed to noncredit-related factors, including changes in interest rates and other market conditions. The Company does not have the intent to sell any of these securities and believes that it is more likely than not that the Company will not have to sell any such securities before a recovery of cost. The contractual terms of the investments do not permit the issuers to settle the securities at a price less than the cost basis of the investments. The fair value is expected to recover as the securities approach their maturity date or repricing date or if market yields for such investments decline. Restricted Stock. The Company holds restricted stock that is reported separately from available for sale securities. As a member of the Federal Reserve and the Federal Home Loan Bank of Atlanta (“FHLB”), NBB is required to maintain certain minimum investments in the common stock of those entities. Required levels of investment are based upon NBB’s capital and a percentage of qualifying assets. The Company purchases stock from or sells stock back to the correspondents based on their calculations. The stock is held by member institutions only and is not actively traded. Redemption of FHLB stock is subject to certain limitations and conditions. At its discretion, the FHLB may declare dividends on the stock. In addition to dividends, NBB also benefits from its membership with FHLB through eligibility to borrow from the FHLB, using as collateral NBB’s capital stock investment in the FHLB and qualifying NBB real estate mortgage loans totaling $ 507,498 at September 30, 2024. The Company’s management reviews for impairment based upon the ultimate recoverability of the cost basis of the FHLB stock, and at September 30, 2024, did not determine any impairment. Realized Securities Gains and Losses The Company initiated sale of FCB’s securities portfolio upon completion of the acquisition, and no gain or loss was recorded. During the first nine months of 2023, the Company realized net securities losses of $ 3,332 on the sale of securities with an amortized cost basis of $ 46,850 . The sales were part of the Company’s interest rate risk management strategy.

Note 5 - Defined Benefit Plan

Note 5 - Defined Benefit Plan	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Retirement Benefits [Text Block]	Note 5: Defined Benefit Plan The following table presents components of Net Periodic Benefit Cost for the periods indicated: Pension Benefits Three Months Ended September 30, 2024 2023 Service cost $ 261 $ 203 Interest cost 302 273 Expected return on plan assets ( 608 ) ( 518 ) Recognized net actuarial loss 33 17 Net periodic benefit income $ ( 12 ) $ ( 25 ) Pension Benefits Nine Months Ended September 30, 2024 2023 Service cost $ 783 $ 609 Interest cost 906 819 Expected return on plan assets ( 1,824 ) ( 1,553 ) Recognized net actuarial loss 99 52 Net periodic benefit income $ ( 36 ) $ ( 73 ) The service cost component of net periodic benefit cost is included in salaries and employee benefits expense in the Consolidated Statements of Income. All other components are included in other operating expense in the Consolidated Statements of Income. In April of 2024, the Company made a contribution of $ 3,000 to the defined benefit plan.

Note 6 - Fair Value Measurement

Note 6 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 6: Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. GAAP requires that valuation techniques maximize the use of the observable inputs and minimize the use of the unobservable inputs. GAAP also establishes a fair value hierarchy which prioritizes the valuation inputs into three broad levels. Based on the underlying inputs, each fair value measurement in its entirety is reported in one of the three levels. These levels are: Level 1 – Valuation is based on quoted prices in active markets for identical assets and liabilities. Level 2 – Valuation is based on observable inputs including: • quoted prices in active markets for similar assets and liabilities, • quoted prices for identical or similar assets and liabilities in less active markets, • inputs other than quoted prices that are observable, and • model-based valuation techniques for which significant assumptions can be derived primarily from or corroborated by observable data in the market. Level 3 – Valuation is based on model-based techniques that use one or more significant inputs or assumptions that are unobservable in the market. Fair value is best determined by quoted market prices. However, in cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, fair value estimates may not be realized in an immediate settlement of the instrument. Accounting guidance for fair value excludes certain financial instruments and all nonfinancial instruments from disclosure requirements. Consequently, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. The following describes the valuation techniques used by the Company to measure certain financial assets and liabilities recorded at fair value on a recurring basis in the consolidated financial statements. Financial Instruments Measured at Fair Value on a Recurring Basis Securities Available for Sale Securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted market prices, when available (Level 1). If quoted market prices are not available, fair values are measured utilizing independent valuation techniques of identical or similar securities for which significant assumptions are derived primarily from or corroborated by observable market data. Third party vendors compile prices from various sources and may determine the fair value of identical or similar securities by using pricing models that consider observable market data (Level 2). The carrying value of restricted Federal Reserve Bank of Richmond and FHLB stock approximates fair value based upon the redemption provisions of each entity and is therefore excluded from the following tables. The following tables present the balances of financial assets measured at fair value on a recurring basis as of the dates indicated. Fair Value Measurement Using September 30, 2024 Balance Level 1 Level 2 Level 3 U.S. government agencies and corporations $ 320,432 $ - $ 320,432 $ - States and political subdivisions 152,728 - 152,728 - Mortgage-backed securities 142,245 - 142,245 - Corporate debt securities 5,876 - 5,876 - U.S. treasury 990 - 990 - Total securities available for sale $ 622,271 $ - $ 622,271 $ - Fair Value Measurement Using December 31, 2023 Balance Level 1 Level 2 Level 3 U.S. government agencies and corporations $ 311,844 $ - $ 311,844 $ - States and political subdivisions 149,893 - 149,893 - Mortgage-backed securities 150,151 - 150,151 - Corporate debt securities 5,750 - 5,750 - U.S. treasury 963 - 963 - Total securities available for sale $ 618,601 $ - $ 618,601 $ - The Company’s securities portfolio is valued using Level 2 inputs. The Company relies on an independent third party vendor to provide market valuations. The inputs used to determine value include: benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers and reference data including market research publications. The third party vendor also monitors market indicators, industry activity and economic events as part of the valuation process. Central to the final valuation is the assumption that the indicators used are representative of the fair value of securities held within the Company’s portfolio. Level 2 inputs are subject to a certain degree of uncertainty and changes in these assumptions or methodologies in the future, if any, may impact securities fair value, deferred tax assets or liabilities, or expense. Interest Rate Loan Contracts and Forward Sale Commitments The Company originates consumer real estate loans which it intends to sell to a correspondent lender. Interest rate loan contracts and forward sale commitments result from originating loans held for sale and are derivatives reported at fair value. The Company enters interest rate lock commitments with customers who apply for a loan which the Company intends to sell to a correspondent lender. The interest rate loan contract ends when the loan closes or the customer withdraws their application. Fair value of the interest rate loan contract is based upon the correspondent lender’s pricing quotes at the report date. Fair value is adjusted for the estimated probability of the loan closing with the borrower. At the time the Company enters into an interest rate loan contract with a customer, it also enters into a best efforts forward sales commitment with the correspondent lender. If the loan is closed and funded, the best efforts commitment converts to a mandatory forward sales commitment. Fair value is based on the gain or loss that would occur if the Company were to pair-off the transaction with the investor at the measurement date. This is a Level 3 input. The Company measures and reports best efforts commitments at fair value. Interest rate loan contracts and forward sale commitments are valued based on quotes from the correspondent lender at the reporting date. Pricing changes daily and if a loan has not been sold to the correspondent by the next reporting date, the fair value may be different from that reported currently. Changes in fair value measurement impacts net income. As of September 30, 2024, three funded loans gave rise to a liability for the forward sales commitment. The Company had one rate lock commitment as of December 31, 2023, resulting in an asset for the interest rate loan contract and a liability for the forward sales commitment, and one funded loan resulting in a forward sales commitment. The following tables present information on the interest rate loan contracts and forward sale commitments as of the date indicated: Fair Value Measurement Using September 30, 2024 Balance (Level 1) (Level 2) (Level 3) Forward sale commitment $ ( 3 ) $ - $ - $ ( 3 ) September 30, 2024 Valuation Technique Unobservable Input Range (Weighted Average) Forward sale commitment Market approach Pull-through rate 100 % (1) Forward sale commitment Market approach Current reference price 101.99 % - 102.63 % ( 102.14 ) (2) Fair Value Measurement Using December 31, 2023 Balance (Level 1) (Level 2) (Level 3) Interest rate loan contract $ 3 $ - $ - $ 3 Forward sale commitment $ ( 4 ) $ - $ - $ ( 4 ) December 31, 2023 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate loan contract Market approach Pull-through rate 100 % (1) Forward sale commitment Market approach Pull-through rate 100 % (1) Interest rate loan contract Market approach Current reference price 102.64 % (3) Forward sale commitment Market approach Current reference price 101.60 % - 102.64 % ( 101.98 %) (2) Fair Value Summary The following presents the recorded amount, fair value, and placement in the fair value hierarchy of the Company’s financial instruments as of the dates indicated. Fair values are estimated using the exit price notion. Estimated Fair Value September 30, 2024 Carrying Amount Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 15,990 $ 15,990 $ - $ - Interest-bearing deposits 33,707 33,707 Federal funds sold 73 73 - - Securities available for sale 622,271 - 622,271 - Restricted stock, at cost 1,849 - 1,849 - Mortgage loans held for sale 457 - 457 - Loans, net 991,331 - - 934,186 Accrued interest receivable 6,648 - 6,648 - Bank-owned life insurance 47,071 - 47,071 - Financial liabilities: Deposits $ 1,602,953 $ - $ 1,292,876 $ 310,116 Accrued interest payable 2,074 - 2,074 - Forward sale commitment 3 - - 3 Estimated Fair Value December 31, 2023 Carrying Amount Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 12,967 $ 12,967 $ - $ - Interest-bearing deposits 73,636 73,636 - - Securities available for sale 618,601 - 618,601 - Restricted stock, at cost 1,264 - 1,264 - Mortgage loans held for sale 406 - 406 - Loans, net 847,552 - - 793,800 Accrued interest receivable 6,313 - 6,313 - Bank-owned life insurance 43,583 - 43,583 - Interest rate loan contract 3 - - 3 Financial liabilities: Deposits $ 1,503,972 $ - $ 1,280,732 $ 222,374 Accrued interest payable 1,416 - 1,416 - Forward sale commitment 4 - - 4

Note 7 - Components of Accumula

Note 7 - Components of Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	Note 7: Components of Accumulated Other Comprehensive Loss The following tables provide information about components of accumulated other comprehensive loss as of the dates indicated: Net Unrealized Loss on Securities Adjustments Related to Pension Benefits Accumulated Other Comprehensive Loss Balance at June 30, 2023 $ ( 71,898 ) $ ( 2,345 ) $ ( 74,243 ) Unrealized holding loss on available for sale securities, net of 4,099 ) ( 15,421 ) - ( 15,421 ) Balance at September 30, 2023 $ ( 87,319 ) $ ( 2,345 ) $ ( 89,664 ) Balance at June 30, 2024 $ ( 66,044 ) $ ( 2,310 ) $ ( 68,354 ) Unrealized holding loss on available for sale securities, net of 4,284 16,115 - 16,115 Balance at September 30, 2024 $ ( 49,929 ) $ ( 2,310 ) $ ( 52,239 ) Net Unrealized Loss on Securities Adjustments Related to Pension Benefits Accumulated Other Comprehensive Loss Balance at December 31, 2022 $ ( 81,421 ) $ ( 2,345 ) $ ( 83,766 ) Unrealized holding gain on available for sale securities, net of 2,268 ) ( 8,530 ) - ( 8,530 ) Reclassification adjustment, net of tax of $ 700 2,632 - 2,632 Balance at September 30, 2023 $ ( 87,319 ) $ ( 2,345 ) $ ( 89,664 ) Balance at December 31, 2023 $ ( 62,556 ) $ ( 2,310 ) $ ( 64,866 ) Unrealized holding loss on available for sale securities, net of 3,357 12,627 - 12,627 Balance at September 30, 2024 $ ( 49,929 ) $ ( 2,310 ) $ ( 52,239 )

Note 8 - Revenue Recognition

Note 8 - Revenue Recognition	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 8: Revenue Recognition Substantially all of the Company’s revenue is generated from contracts with customers. Noninterest revenue streams such as service charges on deposit accounts, other service charges and fees, credit and debit card fees, trust income, and annuity and insurance commissions are recognized in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“Topic 606”). Topic 606 does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, certain noninterest income streams such as financial guarantees, derivatives, and certain credit card fees are outside the scope of the guidance. Noninterest revenue streams within the scope of Topic 606 are discussed below. Service Charges on Deposit Accounts Service charges on deposit accounts consist of monthly service fees, overdraft and nonsufficient funds fees, ATM fees, wire transfer fees, and other deposit account related fees. The Company’s performance obligation for monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. ATM fees are primarily generated when a Company cardholder uses a non-Company ATM or a non-Company cardholder uses a Company ATM. Wire transfer fees, overdraft and nonsufficient funds fees and other deposit account related fees are transactional based, and therefore, the Company’s performance obligation is satisfied, and related revenue recognized, at a point in time. Other Service Charges and Fees Other service charges include safe deposit box rental fees, check ordering charges, and other service charges. Safe deposit box rental fees are charged to the customer on an annual basis and recognized upon receipt of payment. The Company determined that since rentals and renewals occur fairly consistently over time, revenue is recognized on a basis consistent with the duration of the performance obligation. Check ordering charges are transactional based, and therefore the Company’s performance obligation is satisfied, and related revenue recognized, at a point in time. Credit and Debit Card Fees Credit and debit card fees are primarily comprised of interchange fee income and merchant services income. Interchange fees are earned whenever the Company’s debit and credit cards are processed through card payment networks such as Visa and MasterCard. Merchant services income mainly represents commission fees based upon merchant processing volume. The Company’s performance obligation for interchange fee income and merchant services income are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. In compliance with Topic 606, credit and debit card fee income is presented net of associated expense. Trust Income Trust income is primarily comprised of fees earned from the management and administration of trusts and estates and other customer assets. The Company’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days after month end through a direct charge to customers’ accounts. The Company does not earn performance-based incentives. Estate management fees are based upon the size of the estate. A partial fee is recognized half-way through the estate administration and the remainder of the fee is recognized when remaining assets are distributed and the estate is closed. Insurance and Investment Insurance income primarily consists of commissions received on insurance product sales. The Company acts as an intermediary between the Company’s customer and the insurance carrier. The Company’s performance obligation is generally satisfied upon the issuance of the insurance policy. Shortly after the insurance policy is issued, the carrier remits the commission payment to the Company, and the Company recognizes the revenue. Investment income consists of recurring revenue streams such as commissions from sales of mutual funds, annuities and other investments. Commissions from the sale of mutual funds, annuities and other investments are recognized on trade date, which is when the Company has satisfied its performance obligation. The Company also receives periodic service fees (i.e., trailers) from mutual fund companies typically based on a percentage of net asset value. Trailer revenue is recorded over time, usually monthly or quarterly, as net asset value is determined. OREO Gains and Losses The Company records a gain or loss from the sale of other real estate owned (“OREO”) when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of OREO to the buyer, the Company 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. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the periods indicated. Three Months Ended September 30, Noninterest Income 2024 2023 In-scope of Topic 606: Service charges on deposit accounts $ 753 $ 642 Other service charges and fees 82 151 Credit and debit card fees, net 344 395 Trust income 580 505 Insurance and Investment (included within Other Income in the Consolidated 126 142 Noninterest Income (in-scope of Topic 606) $ 1,885 $ 1,835 Noninterest Income (out-of-scope of Topic 606) 387 280 Total noninterest income $ 2,272 $ 2,115 Nine Months Ended September 30, Noninterest Income 2024 2023 In-scope of Topic 606: Service charges on deposit accounts $ 2,150 $ 1,871 Other service charges and fees 176 253 Credit and debit card fees, net 1,141 1,276 Trust income 1,596 1,431 Insurance and Investment (included within Other Income in the Consolidated 558 539 Noninterest Income (in-scope of Topic 606) $ 5,621 $ 5,370 Noninterest Income (out-of-scope of Topic 606) 1,096 1,735 Total noninterest income $ 6,717 $ 7,105

Note 9 - Leases

Note 9 - Leases	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 9: Leases The Company’s leases are recorded under ASC Topic 842, “Leases”. The Company categorizes leases as short-term, operating or finance leases. Leases with terms of 12 months or less are designated as short-term and are not capitalized. Operating and finance leases are capitalized as right-of-use assets and lease liabilities. Right-of-use assets, included in other assets, represent the Company’s right to use the underlying asset for the lease term and are calculated as the sum of the lease liability and if applicable, prepaid rent, initial direct costs and any incentives received from the lessor. Lease liabilities, included in other liabilities, represent the Company’s obligation to make lease payments and are presented at each reporting date as the net present value of the remaining contractual cash flows. Cash flows are discounted at the Company’s incremental borrowing rate in effect at the commencement date of the lease. The Company does not separate non-lease components from lease components within a single contract. Counterparties for the Company’s lease contracts are external to the Company and not related parties. On June 1, 2024, the Company’s acquisition of FCB added two long-term branch leases. At the Acquisition Date, the leases were remeasured using the Company’s incremental borrowing rate and remaining lease terms, resulting in an increase of $ 548 to the right of use asset and the lease liability. Lease payments Short-term lease payments are recognized as lease expense on a straight-line basis over the lease term, or for variable lease payments, in the period in which the obligation was incurred. Operating and finance lease payments may be fixed for the term of the lease or variable. If the escalation factor for a variable lease payment is known, such as a specified percentage increase per year or a stated increase at a specified time, the variable payment is included in the cash flows used to determine the lease liability. If the variable payment is based upon an unknown escalator, such as the consumer price index at a future date, the increase is not included in the cash flows used to determine the lease liability. Options to Extend, Residual Value Guarantees, Restrictions and Covenants Certain of the Company’s operating leases offer the option to extend the lease term and the Company has included such extensions in its calculation of the lease liabilities to the extent the options are reasonably certain of being exercised. The lease agreements do not provide for residual value guarantees and have no restrictions or covenants that would impact dividends or require incurring additional financial obligations. The following tables present information about leases as of the dates and for the periods indicated: September 30, 2024 December 31, 2023 Lease liability $ 1,626 $ 1,127 Right-of-use asset $ 1,404 $ 1,096 Weighted average remaining lease term (in years) 4.89 4.39 Weighted average discount rate 3.85 % 3.29 % For the Three Months Ended September 30, Lease Expense 2024 2023 Operating lease expense $ 127 $ 91 Short-term lease expense 5 10 Total lease expense $ 132 $ 101 Cash paid for amounts included in lease liabilities $ 131 $ 100 For the Nine Months Ended September 30, Lease Expense 2024 2023 Operating lease expense $ 315 $ 275 Short-term lease expense 16 11 Total lease expense $ 331 $ 286 Cash paid for amounts included in lease liabilities $ 330 $ 286 Right-of-use assets obtained in exchange for operating lease liabilities commencing $ 548 $ – The following table presents a maturity schedule of undiscounted cash flows that contribute to the lease liability: Undiscounted Cash Flow for the Period As of Twelve months ending September 30, 2025 $ 397 Twelve months ending September 30, 2026 352 Twelve months ending September 30, 2027 303 Twelve months ending September 30, 2028 304 Twelve months ending September 30, 2029 178 Thereafter 239 Total undiscounted cash flows $ 1,773 Less: discount ( 147 ) Lease liability $ 1,626

Note 10 - Stock Based Compensat

Note 10 - Stock Based Compensation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 10: Stock Based Compensation The Company’s 2023 Stock Incentive Plan (“the Plan”) was approved by shareholders at the annual shareholders meeting on May 9, 2023. The Plan provides for the grant of various forms of stock-based compensation awards that may be settled in, or based upon the value of, the Company’s common stock. The maximum number of shares available for issuance under the Plan is 120,000 shares. For further information on the Plan, refer to the Company’s Proxy Statement filed with the SEC on March 28, 2024 and the Company’s S-8 filed with the SEC on June 7, 2023. Restricted Stock Awards Under the Plan, non-employee directors receive restricted stock awards (“RSAs”) each June and December. The RSAs are valued at the closing stock price on the grant date and expensed over the one-year vesting period. Stock based compensation expense charged against income was $ 28 and $ 93 for the three and nine months ended September 30, 2024. As of September 30, 2024 , expense of $ 61 related to the nonvested RSAs is expected to be recognized over the coming 12 months. A summary of changes in the Company’s nonvested RSAs under the Plan for the nine months ended September 30, 2024 follows: Shares Weighted-Average Grant-Date Fair Value Nonvested at January 1, 2024 4,095 $ 30.73 Granted 2,796 30.00 Vested and released ( 2,052 ) 30.70 Forfeited ( 460 ) 30.38 Nonvested at September 30, 2024 4,379 $ 30.32

Note 11 - Net Income Per Common

Note 11 - Net Income Per Common Share	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 11: Net Income Per Common Share The factors used in the computation of net income per common share for the periods indicated are presented below: For the Three Months Ended September 30, 2024 2023 Net Income Common Shares 1 (Denominator) Per Share Net Income Common Shares 1 (Denominator) Per Share Basic net income per $ 2,676 6,356,594 $ 0.42 $ 3,074 5,889,687 $ 0.52 Dilutive shares for restricted stock 1,758 252 Diluted net income per $ 2,676 6,358,352 $ 0.42 $ 3,074 5,889,939 $ 0.52 For the Nine Months Ended September 30, 2024 2023 Net Income Common Shares 1 (Denominator) Per Share Net Income Common Shares 1 (Denominator) Per Share Basic net income per $ 4,544 6,092,468 $ 0.75 $ 11,506 5,889,687 $ 1.95 Dilutive shares for restricted stock 1,974 91 Diluted net income per $ 4,544 6,094,442 $ 0.75 $ 11,506 5,889,778 $ 1.95 (1) Weighted average outstanding RSA grants are disregarded in the computation of diluted net income per share if they are determined to be anti-dilutive. There were no anti-dilutive RSAs for the three and nine months ended September 30, 2024 and September 30, 2023 .

Note 12 - Goodwill and Other In

Note 12 - Goodwill and Other Intangibles	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 12 – Goodwill and Other Intangibles The aggregate amortization expense was $ 102 and $ 137 for the three and nine months ended September 30, 2024. The following table provides information on the significant components of goodwill and other acquired intangible assets at September 30, 2024. Gross Carrying Amount Additions Measurement Period Adjustment Accumulated Amortization Net Carrying Amount Goodwill $ 5,848 $ 4,874 $ ( 4 ) $ - $ 10,718 Core deposit intangible $ - $ 2,100 $ - $ ( 137 ) $ 1,963 As of September 30, 2024, estimated future remaining amortization of the core deposit intangible within the years ending December 31, is as follows: Amortization Expense 2024 $ 100 2025 373 2026 331 2027 290 2028 248 Thereafter 621 Total amortizing core deposit intangible $ 1,963

Note 2 - Business Combination (

Note 2 - Business Combination (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	June 1, 2024 As Recorded by FCB Estimated Fair Value Adjustments Estimated Fair Values as Recorded by NBI Purchase Price Consideration: Stock consideration (1) $ 14,299 Cash consideration (2) 2,050 Total purchase price consideration $ 16,349 Identifiable assets: Cash and cash equivalents $ 8,993 $ ( 59 ) $ 8,934 Securities 9,325 ( 5 ) 9,320 Loans, gross, purchased performing 115,589 ( 7,720 ) 107,869 Loans, gross, purchased credit deteriorated 11,157 ( 822 ) 10,335 Loans in process 539 – 539 Deferred fees and costs on loans 34 ( 34 ) – Allowance for credit losses on loans ( 881 ) 881 – Premises and equipment 3,003 449 3,452 Core deposit intangible – 2,100 2,100 Other assets 4,998 966 5,964 Total identifiable assets acquired $ 152,757 $ ( 4,244 ) $ 148,513 Identifiable Liabilities Deposits $ 130,323 $ ( 606 ) $ 129,717 Borrowings 5,250 ( 20 ) 5,230 Other liabilities 1,960 131 2,091 Total identifiable liabilities assumed $ 137,533 $ ( 495 ) $ 137,038 Provisional fair value of net assets acquired $ 11,475 Provisional goodwill $ 4,874 June 1, 2024 PCD Loans Non-PCD Loans Number of loans 46 498 FCB recorded value $ 11,157 $ 115,589 Discount for credit risk ( 295 ) ( 498 ) Discount for non-credit factors ( 527 ) ( 7,222 ) Fair value $ 10,335 $ 107,869

Note 3 - Loans and Allowance _2

Note 3 - Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2024 December 31, 2023 Real estate construction $ 71,920 $ 55,379 Consumer real estate 306,012 241,564 Commercial real estate 473,018 419,130 Commercial non real estate 52,699 41,555 Public sector and IDA 58,109 60,551 Consumer non real estate 40,483 38,996 Gross loans $ 1,002,241 $ 857,175 Less unearned income and deferred fees and costs ( 582 ) ( 529 ) Loans, net of unearned income and deferred fees and costs $ 1,001,659 $ 856,646 Allowance for credit losses on loans ( 10,328 ) ( 9,094 ) Total loans, net $ 991,331 $ 847,552
Financing Receivable, Past Due [Table Text Block]	September 30, 2024 Accruing Current Loans Accruing Loans Accruing Loans Nonaccrual Loans Total Loans Accruing and Nonaccrual Real Estate Construction Construction, 1-4 family residential $ 18,070 $ - $ - $ - $ 18,070 $ - Construction, other 53,822 28 - - 53,850 - Consumer Real Estate Equity line 22,253 90 - - 22,343 - Residential closed-end first liens 169,444 930 84 - 170,458 - Residential closed-end junior liens 7,297 10 - - 7,307 - Investor-owned residential real estate 105,142 762 - - 105,904 - Commercial Real Estate Multifamily residential real estate 132,554 - - - 132,554 - Commercial real estate owner-occupied 140,800 322 - 2,283 143,405 215 Commercial real estate, other 196,511 548 - - 197,059 - Commercial Non Real Estate Commercial and industrial 52,543 112 44 - 52,699 44 Public Sector and IDA States and political subdivisions 58,109 - - - 58,109 - Consumer Non Real Estate Credit cards 4,789 4 1 - 4,794 1 Automobile 13,498 174 - - 13,672 - Other consumer loans 21,721 270 26 - 22,017 26 Total $ 996,553 $ 3,250 $ 155 $ 2,283 $ 1,002,241 $ 286 December 31, 2023 Accruing Current Loans Accruing Loans Accruing Loans Nonaccrual Loans Total Loans Accruing and Nonaccrual Real Estate Construction Construction, 1-4 family residential $ 13,442 $ - $ - $ - $ 13,442 $ - Construction, other 41,916 21 - - 41,937 - Consumer Real Estate Equity line 17,178 104 - - 17,282 - Residential closed-end first liens 124,886 662 131 - 125,679 131 Residential closed-end junior liens 5,027 12 - - 5,039 - Investor-owned residential real estate 93,564 - - - 93,564 - Commercial Real Estate Multifamily residential real estate 119,052 195 - - 119,247 - Commercial real estate owner-occupied 114,477 336 - 2,408 117,221 231 Commercial real estate, other 182,662 - - - 182,662 - Commercial Non Real Estate Commercial and industrial 41,249 57 28 221 41,555 28 Public Sector and IDA States and political subdivisions 60,551 - - - 60,551 - Consumer Non Real Estate Credit cards 4,648 17 3 - 4,668 3 Automobile 12,126 135 - - 12,261 - Other consumer loans 21,934 107 26 - 22,067 26 Total $ 852,712 $ 1,646 $ 188 $ 2,629 $ 857,175 $ 419 September 30, 2024 December 31, 2023 With No With an Total With No With an Total Commercial Real Estate Commercial real estate owner-occupied $ 2,068 $ 215 $ 2,283 $ 2,177 $ 231 $ 2,408 Commercial Non Real Estate Commercial and industrial - - - - 221 221 Total $ 2,068 $ 215 $ 2,283 $ 2,177 $ 452 $ 2,629
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Activity in the ACLL for the Nine Months Ended September 30, 2024 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Balance, December 31, 2023 $ 408 $ 3,162 $ 3,576 $ 682 $ 333 $ 583 $ 350 $ 9,094 Charge-offs - - - ( 145 ) - ( 266 ) - ( 411 ) Recoveries - - 41 12 - 105 - 158 Provision for (recovery of) credit losses 43 697 589 106 5 139 ( 267 ) 1,312 Merger adjustment (1) 10 97 55 4 - 9 - 175 Balance, September 30, 2024 $ 461 $ 3,956 $ 4,261 $ 659 $ 338 $ 570 $ 83 $ 10,328 Activity in the ACLL for the Nine Months Ended September 30, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Balance, December 31, 2022 $ 450 $ 2,199 $ 3,642 $ 930 $ 319 $ 506 $ 179 $ 8,225 Adoption of ASU 2016-13 ( 21 ) 1,261 700 216 ( 15 ) 72 129 2,342 Charge-offs – ( 17 ) – ( 11 ) – ( 204 ) – ( 232 ) Recoveries – 103 37 4 – 91 – 235 Provision for (recovery of) credit losses 133 ( 353 ) ( 212 ) ( 300 ) 10 156 177 ( 389 ) Balance, September 30, 2023 $ 562 $ 3,193 $ 4,167 $ 839 $ 314 $ 621 $ 485 $ 10,181 Activity in the ACLL for the Year Ended December 31, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Balance, December 31, 2022 $ 450 $ 2,199 $ 3,642 $ 930 $ 319 $ 506 $ 179 $ 8,225 Adoption of ASU 2016-13 ( 21 ) 1,261 700 216 ( 15 ) 72 129 2,342 Charge-offs – ( 17 ) – ( 214 ) – ( 247 ) – ( 478 ) Recoveries – 103 45 6 – 129 – 283 Provision for (recovery of) for credit losses ( 21 ) ( 384 ) ( 811 ) ( 256 ) 29 123 42 ( 1,278 ) Balance, December 31, 2023 $ 408 $ 3,162 $ 3,576 $ 682 $ 333 $ 583 $ 350 $ 9,094
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	ACLL by Segment and Evaluation Method September 30, 2024 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Individually evaluated $ – $ 34 $ 51 $ – $ – $ – $ – $ 85 Collectively evaluated 461 3,922 4,210 659 338 570 83 10,243 Total $ 461 $ 3,956 $ 4,261 $ 659 $ 338 $ 570 $ 83 $ 10,328 ACLL by Segment and Evaluation Method December 31, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Unallocated Total Individually evaluated $ – $ 74 $ 367 $ 126 $ – $ 5 $ – $ 572 Collectively evaluated 408 3,088 3,209 556 333 578 350 8,522 Total $ 408 $ 3,162 $ 3,576 $ 682 $ 333 $ 583 $ 350 $ 9,094 Loans by Segment and Evaluation Method as of September 30, 2024 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Total Individually evaluated $ – $ 591 $ 10,122 $ – $ – $ 0 $ 10,713 Collectively evaluated 71,920 305,421 462,896 52,699 58,109 40,483 991,528 Total $ 71,920 $ 306,012 $ 473,018 $ 52,699 $ 58,109 $ 40,483 $ 1,002,241 Loans by Segment and Evaluation Method as of December 31, 2023 Real Estate Construction Consumer Real Estate Commercial Real Estate Commercial Non Real Estate Public Sector and IDA Consumer Non Real Estate Total Individually evaluated $ 286 $ 1,183 $ 8,805 $ 227 $ – $ 43 $ 10,544 Collectively evaluated 55,093 240,381 410,325 41,328 60,551 38,953 846,631 Total $ 55,379 $ 241,564 $ 419,130 $ 41,555 $ 60,551 $ 38,996 $ 857,175
Financing Receivable, Collateral Dependent Loan [Table Text Block]	September 30, 2024 December 31, 2023 Balance Related Allowance Balance Related Allowance Consumer Real Estate Residential closed-end first lien $ 84 $ – $ 7 $ – Commercial Real Estate Commercial real estate, owner occupied 8,464 – 2,177 – Commercial real estate, other 880 – – – Total Loans $ 9,428 $ – $ 2,184 $ –
Financing Receivable Credit Quality Indicators [Table Text Block]	Term Loans Amortized Cost Basis by Origination Year Revolving September 30, 2024 Prior 2020 2021 2022 2023 2024 Revolving to Term Total Construction, residential Pass $ 170 $ 60 $ 163 $ 691 $ 4,561 $ 1,511 $ 10,914 $ — $ 18,070 Construction, other Pass $ 2,859 $ 1,103 $ 7,923 $ 22,163 $ 7,334 $ 7,465 $ 4,731 $ — $ 53,578 Classified — — 272 — — — — — 272 Total $ 2,859 $ 1,103 $ 8,195 $ 22,163 $ 7,334 $ 7,465 $ 4,731 $ — $ 53,850 Equity lines Pass $ 372 $ 335 $ 408 $ 486 $ 938 $ 93 $ 19,621 $ — $ 22,253 Classified — — — — — – 90 — 90 Total $ 372 $ 335 $ 408 $ 486 $ 938 $ 93 $ 19,711 $ — $ 22,343 Residential closed-end first liens Pass $ 41,446 $ 18,265 $ 34,985 $ 37,415 $ 20,325 $ 16,572 $ — $ 305 $ 169,313 Special Mention 369 — — — — — — — 369 Classified 776 — — — — — — — 776 Total $ 42,591 $ 18,265 $ 34,985 $ 37,415 $ 20,325 $ 16,572 $ — $ 305 $ 170,458 Residential closed-end junior liens Pass $ 1,637 $ — $ 284 $ 2,066 $ 1,663 $ 1,630 $ 27 $ — $ 7,307 Investor-owned residential real estate Pass $ 29,550 $ 23,305 $ 19,409 $ 16,420 $ 8,309 $ 3,030 $ 2,066 $ 2,554 $ 104,643 Special Mention — — — 140 — — — — 140 Classified 751 — 169 35 166 — — — 1,121 Total $ 30,301 $ 23,305 $ 19,578 $ 16,595 $ 8,475 $ 3,030 $ 2,066 $ 2,554 $ 105,904 Multifamily residential real estate Pass $ 40,280 $ 2,097 $ 40,166 $ 28,004 $ 8,614 $ 13,243 $ 150 $ — $ 132,554 Commercial real estate, owner occupied Pass $ 54,180 $ 24,811 $ 7,546 $ 29,283 $ 10,495 $ 3,528 $ 3,915 $ 84 $ 133,842 Special mention 6,396 — — — — — — — 6,396 Classified 2,404 748 — — — — 15 — 3,167 Total $ 62,980 $ 25,559 $ 7,546 $ 29,283 $ 10,495 $ 3,528 $ 3,930 $ 84 $ 143,405 Commercial real estate, other Pass $ 91,828 $ 18,117 $ 37,922 $ 24,009 $ 17,112 $ 5,519 $ 1,857 $ — $ 196,364 Special Mention 695 — — — — — — — 695 Total $ 92,523 $ 18,117 $ 37,922 $ 24,009 $ 17,112 $ 5,519 $ 1,857 $ — $ 197,059 Commercial and industrial Pass $ 6,539 $ 2,241 $ 12,256 $ 5,860 $ 6,680 $ 7,042 $ 12,041 $ 12 $ 52,671 Special Mention — — — — — — 22 — 22 Classified — — — 6 — — — — 6 Total $ 6,539 $ 2,241 $ 12,256 $ 5,866 $ 6,680 $ 7,042 $ 12,063 $ 12 $ 52,699 YTD gross charge-offs $ 125 $ — $ — $ — $ — $ — $ 20 $ — $ 145 Public sector and IDA Pass $ 19,421 $ 223 $ 25,978 $ 6,025 $ 6,462 $ — $ — $ — $ 58,109 Credit cards Pass $ — $ — $ — $ — $ — $ — $ 4,794 $ — $ 4,794 YTD gross charge-offs $ — $ — $ — $ — $ — $ — $ 43 $ — $ 43 Automobile Pass $ 55 $ 324 $ 915 $ 1,953 $ 5,091 $ 5,252 $ — $ — $ 13,590 Special Mention — — — — 4 — — — 4 Classified — — — 5 73 — — — 78 Total $ 55 $ 404 $ 1,139 $ 2,181 $ 6,019 $ 3,905 $ — $ — $ 13,672 YTD gross charge-offs $ — $ — $ — $ 9 $ 13 $ 11 $ — $ — $ 33 Other consumer Pass $ 264 $ 496 $ 1,151 $ 2,807 $ 7,115 $ 9,422 $ 724 $ — $ 21,979 Special Mention — — 1 — — 10 — — 11 Classified — — — — 5 22 — — 27 Total $ 264 $ 496 $ 1,152 $ 2,807 $ 7,120 $ 9,454 $ 724 $ — $ 22,017 YTD gross charge-offs $ — $ 4 $ 15 $ 17 $ 74 $ 80 $ — $ — $ 190 Total Loans Pass $ 288,601 $ 91,377 $ 189,106 $ 177,182 $ 104,699 $ 74,307 $ 60,840 $ 2,955 $ 989,067 Special Mention 7,460 — 1 140 4 10 22 — 7,637 Classified 3,931 748 441 46 244 22 105 — 5,537 Total $ 299,992 $ 92,125 $ 189,548 $ 177,368 $ 104,947 $ 74,339 $ 60,967 $ 2,955 $ 1,002,241 YTD gross charge-offs $ 125 $ 4 $ 15 $ 26 $ 87 $ 91 $ 63 $ – $ 411 Term Loans Amortized Cost Basis by Origination Year Revolving December 31, 2023 Prior 2019 2020 2021 2022 2023 Revolving to Term Total Construction, residential Pass $ – $ – $ 246 $ 158 $ 3,275 $ 5,157 $ 4,606 $ – $ 13,442 Construction, other Pass $ 2,741 $ 1,094 $ 1,305 $ 12,671 $ 17,397 $ 4,884 $ 1,559 $ – $ 41,651 Classified – – – 286 – – – – 286 Total $ 2,741 $ 1,094 $ 1,305 $ 12,957 $ 17,397 $ 4,884 $ 1,559 $ – $ 41,937 Equity lines Pass $ 51 $ – $ – $ – $ – $ – $ 17,182 $ – $ 17,233 Classified – – – – – – 49 – 49 Total $ 51 $ – $ – $ – $ – $ – $ 17,231 $ – $ 17,282 Residential closed-end first liens Pass $ 32,404 $ 5,806 $ 14,634 $ 31,414 $ 29,787 $ 11,208 $ – $ – $ 125,253 Classified 426 – – – – – – – 426 Total $ 32,830 $ 5,806 $ 14,634 $ 31,414 $ 29,787 $ 11,208 $ – $ – $ 125,679 YTD gross charge-offs $ – $ – $ 17 $ – $ – $ – $ – $ – $ 17 Residential closed-end junior liens Pass $ 1,499 $ 116 $ – $ 172 $ 1,387 $ 1,850 $ – $ 15 $ 5,039 Investor-owned residential real estate Pass $ 24,556 $ 5,162 $ 23,649 $ 19,062 $ 14,166 $ 4,880 $ 1,283 $ 98 $ 92,856 Classified 708 – – – – – – – 708 Total $ 25,264 $ 5,162 $ 23,649 $ 19,062 $ 14,166 $ 4,880 $ 1,283 $ 98 $ 93,564 Multifamily residential real estate Pass $ 40,092 $ 1,806 $ 2,148 $ 40,544 $ 25,681 $ 8,850 $ 126 $ – $ 119,247 Commercial real estate, owner occupied Pass $ 41,573 $ 11,091 $ 23,407 $ 4,792 $ 16,720 $ 7,914 $ 2,919 $ – $ 108,416 Special mention 6,396 – – – – – – – 6,396 Classified 2,409 – – – – – – – 2,409 Total $ 50,378 $ 11,091 $ 23,407 $ 4,792 $ 16,720 $ 7,914 $ 2,919 $ – $ 117,221 Commercial real estate, other Pass $ 68,889 $ 21,841 $ 19,098 $ 36,157 $ 22,697 $ 13,279 $ 701 $ – $ 182,662 Commercial and industrial Pass $ 6,004 $ 438 $ 1,060 $ 12,667 $ 6,954 $ 6,938 $ 7,267 $ – $ 41,328 Classified 220 – – – 7 – – – 227 Total $ 6,224 $ 438 $ 1,060 $ 12,667 $ 6,961 $ 6,938 $ 7,267 $ – $ 41,555 YTD gross charge-offs $ – $ 12 $ – $ – $ – $ 12 $ 190 $ – $ 214 Public sector and IDA Pass $ 20,817 $ – $ 235 $ 26,702 $ 6,335 $ 6,462 $ – $ – $ 60,551 Credit cards Pass $ – $ – $ – $ – $ – $ – $ 4,668 $ – $ 4,668 YTD gross charge-offs $ – $ – $ – $ – $ – $ – $ 39 $ – $ 39 Automobile Pass $ 78 $ 204 $ 563 $ 1,619 $ 2,750 $ 7,047 $ – $ – $ 12,261 YTD gross charge-offs $ – $ 3 $ – $ 1 $ 38 $ – $ – $ – $ 42 Other Consumer Pass $ 93 $ 334 $ 811 $ 1,943 $ 5,815 $ 12,356 $ 672 $ – $ 22,024 Special mention – – – – – 17 – – 17 Classified – – – – 11 15 – – 26 Total $ 93 $ 334 $ 811 $ 1,943 $ 5,826 $ 12,388 $ 672 $ – $ 22,067 YTD gross charge-offs $ – $ – $ – $ 19 $ 52 $ 95 $ – $ – $ 166 Total Loans Pass $ 238,797 $ 47,892 $ 87,156 $ 187,901 $ 152,964 $ 90,825 $ 40,983 $ 113 $ 846,631 Special mention 6,396 – – – – 17 – – 6,413 Classified 3,763 – – 286 18 15 49 – 4,131 Total $ 248,956 $ 47,892 $ 87,156 $ 188,187 $ 152,982 $ 90,857 $ 41,032 $ 113 $ 857,175 YTD gross charge-offs $ – $ 15 $ 17 $ 20 $ 90 $ 107 $ 229 $ – $ 478
Financing Receivable, Modified [Table Text Block]	September 30, 2024 Amortized Cost Basis % of Class Type of Modification Financial Effect Commercial Real Estate Commercial real estate owner-occupied $ 6,396 4.40 % Interest only payments 3 months of interest only payments, re-amortization of the balance to contractual maturity. Commercial Non real estate Commercial and industrial $ 6 0.01 % Term Renewal of single-payment note for an additional 3 months. September 30, 2023 Amortized Cost Basis % of Class Type of Modification Financial Effect Commercial Real Estate Commercial real estate owner-occupied $ 6,396 5.38 % Interest only 6 months of interest only payments,
Unfunded Loan Commitment [Member]
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Allowance for Credit Losses on Unfunded Commitments Balance, December 31, 2023 $ 259 Recovery of credit losses ( 25 ) FCB acquisition 7 Balance, September 30, 2024 $ 241 Allowance for Credit Losses on Unfunded Commitments Balance, December 31, 2022 $ 35 Adoption of ASU 2016-13 207 Recovery of credit losses 21 Balance, September 30, 2023 $ 263

Note 4 - Securities (Tables)

Note 4 - Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Debt Securities, Available-for-Sale [Table Text Block]	September 30, 2024 Amortized Gross Gross Fair Value U.S. government agencies and corporations $ 353,077 $ - $ 32,645 $ 320,432 States and political subdivisions 178,270 - 25,542 152,728 Mortgage-backed securities 146,619 53 4,427 142,245 Corporate debt securities 6,507 - 631 5,876 U.S. treasury 999 - 9 990 Total securities available for sale $ 685,472 $ 53 $ 63,254 $ 622,271 December 31, 2023 Amortized Gross Gross Fair Value U.S. government agencies and corporations $ 353,904 $ - $ 42,060 $ 311,844 States and political subdivisions 179,507 - 29,614 149,893 Mortgage-backed securities 156,875 - 6,724 150,151 Corporate debt securities 6,504 - 754 5,750 U.S. treasury 996 - 33 963 Total securities available for sale $ 697,786 $ - $ 79,185 $ 618,601
Investments Classified by Contractual Maturity Date [Table Text Block]	September 30, 2024 Amortized Cost Fair Value Available for Sale: Due in one year or less $ 30,957 $ 30,674 Due after one year through five years 202,285 191,613 Due after five years through ten years 249,367 217,742 Due after ten years 202,863 182,242 Total securities available for sale $ 685,472 $ 622,271
Gain (Loss) on Securities [Table Text Block]	September 30, 2024 Less Than 12 Months 12 Months or More Fair Gross Unrealized Fair Gross Unrealized U.S. government agencies and corporations $ - $ - $ 320,432 $ 32,645 State and political subdivisions 924 78 151,803 25,464 Mortgage-backed securities 3 - 119,869 4,427 Corporate debt securities - - 5,876 631 U.S. treasury - - 990 9 Total temporarily impaired securities $ 927 $ 78 $ 598,970 $ 63,176 December 31, 2023 Less Than 12 Months 12 Months or More Fair Gross Unrealized Fair Gross Unrealized U.S. government agencies and corporations $ - $ - $ 311,844 $ 42,060 State and political subdivisions 884 1 148,763 29,613 Mortgage-backed securities 1,616 26 147,922 6,698 Corporate debt securities - - 5,750 754 U.S. treasury - - 963 33 Total temporarily impaired securities $ 2,500 $ 27 $ 615,242 $ 79,158

Note 5 - Defined Benefit Plan (

Note 5 - Defined Benefit Plan (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	Pension Benefits Three Months Ended September 30, 2024 2023 Service cost $ 261 $ 203 Interest cost 302 273 Expected return on plan assets ( 608 ) ( 518 ) Recognized net actuarial loss 33 17 Net periodic benefit income $ ( 12 ) $ ( 25 ) Pension Benefits Nine Months Ended September 30, 2024 2023 Service cost $ 783 $ 609 Interest cost 906 819 Expected return on plan assets ( 1,824 ) ( 1,553 ) Recognized net actuarial loss 99 52 Net periodic benefit income $ ( 36 ) $ ( 73 )

Note 6 - Fair Value Measureme_2

Note 6 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurement Using September 30, 2024 Balance Level 1 Level 2 Level 3 U.S. government agencies and corporations $ 320,432 $ - $ 320,432 $ - States and political subdivisions 152,728 - 152,728 - Mortgage-backed securities 142,245 - 142,245 - Corporate debt securities 5,876 - 5,876 - U.S. treasury 990 - 990 - Total securities available for sale $ 622,271 $ - $ 622,271 $ - Fair Value Measurement Using December 31, 2023 Balance Level 1 Level 2 Level 3 U.S. government agencies and corporations $ 311,844 $ - $ 311,844 $ - States and political subdivisions 149,893 - 149,893 - Mortgage-backed securities 150,151 - 150,151 - Corporate debt securities 5,750 - 5,750 - U.S. treasury 963 - 963 - Total securities available for sale $ 618,601 $ - $ 618,601 $ - Fair Value Measurement Using September 30, 2024 Balance (Level 1) (Level 2) (Level 3) Forward sale commitment $ ( 3 ) $ - $ - $ ( 3 ) September 30, 2024 Valuation Technique Unobservable Input Range (Weighted Average) Forward sale commitment Market approach Pull-through rate 100 % (1) Forward sale commitment Market approach Current reference price 101.99 % - 102.63 % ( 102.14 ) (2) Fair Value Measurement Using December 31, 2023 Balance (Level 1) (Level 2) (Level 3) Interest rate loan contract $ 3 $ - $ - $ 3 Forward sale commitment $ ( 4 ) $ - $ - $ ( 4 ) December 31, 2023 Valuation Technique Unobservable Input Range (Weighted Average) Interest rate loan contract Market approach Pull-through rate 100 % (1) Forward sale commitment Market approach Pull-through rate 100 % (1) Interest rate loan contract Market approach Current reference price 102.64 % (3) Forward sale commitment Market approach Current reference price 101.60 % - 102.64 % ( 101.98 %) (2) (1) All contracts are valued using the same pull-through rate (2) Current reference prices were weighted by the relative amount of the loan (3) Comprised of only one loan. Financial Instruments Measured at Fair Value on a Non-Recurring Basis Certain financial instruments are measured at fair value on a nonrecurring basis in accordance with GAAP. Adjustments to the fair value of these assets usually result from the application of lower-of-cost-or-market accounting or write-downs of individual assets. The following describes the valuation techniques used by the Company to measure certain assets recorded at fair value on a nonrecurring basis in the consolidated financial statements. Loans Held for Sale Loans held for sale are carried at the lower of cost or fair value. These loans currently consist of one-to-four family residential loans originated for sale in the secondary market. Fair value is based on the price secondary markets are currently offering for similar loans using observable market data which is not materially different than cost due to the short duration between origination and sale (Level 2). As such, the Company records any fair value adjustments on a nonrecurring basis. A liability of $ 3 for the fair value of loans held for sale was recorded as of September 30, 2024 . No nonrecurring fair value adjustments were recorded on loans held for sale at December 31, 2023. Collateral Dependent Loans Collateral dependent loans are measured on a non-recurring basis for the ACLL. If the fair value of the collateral is lower than the loan’s amortized cost basis, the shortfall is recognized in the ACLL. When repayment is expected from the operation of the collateral, fair value is estimated as the present value of expected cash flows from the operation of the collateral. When repayment is expected from the sale of the collateral, fair value is estimated using measurement techniques discussed below and discounted by the estimated cost to sell. The ACLL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. For loans secured by real estate, fair value of collateral is determined by the “as-is” value of appraisals or third party evaluations that are less than 24 months of age. Appraisals are prepared by independent, licensed appraisers. Appraisals are based upon observable market data analyzed through an income or sales valuation approach. Valuation falls within Level 2 categorization. The Company may further discount appraisals for marketing strategies, which results in Level 3 categorization. The value of business equipment is based upon an outside appraisal (Level 2) if deemed significant, or the net book value on the applicable business’ financial statements (Level 3) if not considered significant. Likewise, values for inventory and accounts receivables collateral are based on financial statement balances or aging reports (Level 3). As of September 30, 2024 , one consumer real estate loan totaling $ 84 and three commercial real estate loans totaling $ 9,344 were collateral dependent. Valuation of the consumer real estate loan and two of the commercial real estate loans were based upon third party evaluations (Level 2). Valuation for one commercial real estate loan was based upon an internal evaluation (Level 3). None of the measurements resulted in a specific allocation.
Fair Value, by Balance Sheet Grouping [Table Text Block]	Estimated Fair Value September 30, 2024 Carrying Amount Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 15,990 $ 15,990 $ - $ - Interest-bearing deposits 33,707 33,707 Federal funds sold 73 73 - - Securities available for sale 622,271 - 622,271 - Restricted stock, at cost 1,849 - 1,849 - Mortgage loans held for sale 457 - 457 - Loans, net 991,331 - - 934,186 Accrued interest receivable 6,648 - 6,648 - Bank-owned life insurance 47,071 - 47,071 - Financial liabilities: Deposits $ 1,602,953 $ - $ 1,292,876 $ 310,116 Accrued interest payable 2,074 - 2,074 - Forward sale commitment 3 - - 3 Estimated Fair Value December 31, 2023 Carrying Amount Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 12,967 $ 12,967 $ - $ - Interest-bearing deposits 73,636 73,636 - - Securities available for sale 618,601 - 618,601 - Restricted stock, at cost 1,264 - 1,264 - Mortgage loans held for sale 406 - 406 - Loans, net 847,552 - - 793,800 Accrued interest receivable 6,313 - 6,313 - Bank-owned life insurance 43,583 - 43,583 - Interest rate loan contract 3 - - 3 Financial liabilities: Deposits $ 1,503,972 $ - $ 1,280,732 $ 222,374 Accrued interest payable 1,416 - 1,416 - Forward sale commitment 4 - - 4

Note 7 - Components of Accumu_2

Note 7 - Components of Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The following tables provide information about components of accumulated other comprehensive loss as of the dates indicated: Net Unrealized Loss on Securities Adjustments Related to Pension Benefits Accumulated Other Comprehensive Loss Balance at June 30, 2023 $ ( 71,898 ) $ ( 2,345 ) $ ( 74,243 ) Unrealized holding loss on available for sale securities, net of 4,099 ) ( 15,421 ) - ( 15,421 ) Balance at September 30, 2023 $ ( 87,319 ) $ ( 2,345 ) $ ( 89,664 ) Balance at June 30, 2024 $ ( 66,044 ) $ ( 2,310 ) $ ( 68,354 ) Unrealized holding loss on available for sale securities, net of 4,284 16,115 - 16,115 Balance at September 30, 2024 $ ( 49,929 ) $ ( 2,310 ) $ ( 52,239 ) Net Unrealized Loss on Securities Adjustments Related to Pension Benefits Accumulated Other Comprehensive Loss Balance at December 31, 2022 $ ( 81,421 ) $ ( 2,345 ) $ ( 83,766 ) Unrealized holding gain on available for sale securities, net of 2,268 ) ( 8,530 ) - ( 8,530 ) Reclassification adjustment, net of tax of $ 700 2,632 - 2,632 Balance at September 30, 2023 $ ( 87,319 ) $ ( 2,345 ) $ ( 89,664 ) Balance at December 31, 2023 $ ( 62,556 ) $ ( 2,310 ) $ ( 64,866 ) Unrealized holding loss on available for sale securities, net of 3,357 12,627 - 12,627 Balance at September 30, 2024 $ ( 49,929 ) $ ( 2,310 ) $ ( 52,239 )

Note 8 - Revenue Recognition (T

Note 8 - Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the periods indicated. Three Months Ended September 30, Noninterest Income 2024 2023 In-scope of Topic 606: Service charges on deposit accounts $ 753 $ 642 Other service charges and fees 82 151 Credit and debit card fees, net 344 395 Trust income 580 505 Insurance and Investment (included within Other Income in the Consolidated 126 142 Noninterest Income (in-scope of Topic 606) $ 1,885 $ 1,835 Noninterest Income (out-of-scope of Topic 606) 387 280 Total noninterest income $ 2,272 $ 2,115 Nine Months Ended September 30, Noninterest Income 2024 2023 In-scope of Topic 606: Service charges on deposit accounts $ 2,150 $ 1,871 Other service charges and fees 176 253 Credit and debit card fees, net 1,141 1,276 Trust income 1,596 1,431 Insurance and Investment (included within Other Income in the Consolidated 558 539 Noninterest Income (in-scope of Topic 606) $ 5,621 $ 5,370 Noninterest Income (out-of-scope of Topic 606) 1,096 1,735 Total noninterest income $ 6,717 $ 7,105

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	The following tables present information about leases as of the dates and for the periods indicated: September 30, 2024 December 31, 2023 Lease liability $ 1,626 $ 1,127 Right-of-use asset $ 1,404 $ 1,096 Weighted average remaining lease term (in years) 4.89 4.39 Weighted average discount rate 3.85 % 3.29 % For the Three Months Ended September 30, Lease Expense 2024 2023 Operating lease expense $ 127 $ 91 Short-term lease expense 5 10 Total lease expense $ 132 $ 101 Cash paid for amounts included in lease liabilities $ 131 $ 100 For the Nine Months Ended September 30, Lease Expense 2024 2023 Operating lease expense $ 315 $ 275 Short-term lease expense 16 11 Total lease expense $ 331 $ 286 Cash paid for amounts included in lease liabilities $ 330 $ 286 Right-of-use assets obtained in exchange for operating lease liabilities commencing $ 548 $ –
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	The following table presents a maturity schedule of undiscounted cash flows that contribute to the lease liability: Undiscounted Cash Flow for the Period As of Twelve months ending September 30, 2025 $ 397 Twelve months ending September 30, 2026 352 Twelve months ending September 30, 2027 303 Twelve months ending September 30, 2028 304 Twelve months ending September 30, 2029 178 Thereafter 239 Total undiscounted cash flows $ 1,773 Less: discount ( 147 ) Lease liability $ 1,626

Note 10 - Stock Based Compens_2

Note 10 - Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Nonvested Share Activity [Table Text Block]	Shares Weighted-Average Grant-Date Fair Value Nonvested at January 1, 2024 4,095 $ 30.73 Granted 2,796 30.00 Vested and released ( 2,052 ) 30.70 Forfeited ( 460 ) 30.38 Nonvested at September 30, 2024 4,379 $ 30.32

Note 11 - Net Income Per Comm_2

Note 11 - Net Income Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The factors used in the computation of net income per common share for the periods indicated are presented below: For the Three Months Ended September 30, 2024 2023 Net Income Common Shares 1 (Denominator) Per Share Net Income Common Shares 1 (Denominator) Per Share Basic net income per $ 2,676 6,356,594 $ 0.42 $ 3,074 5,889,687 $ 0.52 Dilutive shares for restricted stock 1,758 252 Diluted net income per $ 2,676 6,358,352 $ 0.42 $ 3,074 5,889,939 $ 0.52 For the Nine Months Ended September 30, 2024 2023 Net Income Common Shares 1 (Denominator) Per Share Net Income Common Shares 1 (Denominator) Per Share Basic net income per $ 4,544 6,092,468 $ 0.75 $ 11,506 5,889,687 $ 1.95 Dilutive shares for restricted stock 1,974 91 Diluted net income per $ 4,544 6,094,442 $ 0.75 $ 11,506 5,889,778 $ 1.95 (1) Weighted average outstanding

Note 12 - Goodwill and Other _2

Note 12 - Goodwill and Other Intangibles (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Gross Carrying Amount Additions Measurement Period Adjustment Accumulated Amortization Net Carrying Amount Goodwill $ 5,848 $ 4,874 $ ( 4 ) $ - $ 10,718 Core deposit intangible $ - $ 2,100 $ - $ ( 137 ) $ 1,963
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Amortization Expense 2024 $ 100 2025 373 2026 331 2027 290 2028 248 Thereafter 621 Total amortizing core deposit intangible $ 1,963

Note 2 - Business Combination_2

Note 2 - Business Combination (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jun. 01, 2024	May 31, 2024
Share Price (in dollars per share)		$ 30.76
FCB [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	464,855
Business Acquisition, Share Price (in dollars per share)	$ 30.76
Business Acquisition, Cash Payment, Maximum Percentage of Consideration (in dollars per share)	$ 10
Payment for Shareholder Elections and Fractional Shares	$ 1,769
Business Acquisition, Outstanding and Vested Options Settlement Payment	$ 281
FCB [Member] | FCB Common Share [Member]
Business Acquisition, Share Price for Cash Payment of Fractional Shares and Option Settlement (in dollars per share)	$ 14.48

Note 2 - Business Combination -

Note 2 - Business Combination - Schedule of Business Acquisitions (Details) $ in Thousands		Jun. 01, 2024 USD ($) Loans	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Goodwill, net			$ 10,718	$ 5,848
Frontier Community Bank [Member]
Stock consideration(1)	[1]	$ 14,299
Cash consideration (2)	[2]	2,050
Total purchase price consideration		16,349
Cash and cash equivalents		8,934
Securities		9,320
Deferred fees and costs on loans		0
Allowance for credit losses on loans		0
Premises and equipment		3,452
Core deposit intangible		2,100
Other assets		5,964
Total identifiable assets acquired		148,513
Deposits		129,717
Borrowings		5,230
Other liabilities		2,091
Total identifiable liabilities assumed		137,038
Provisional fair value of net assets acquired		11,475
Goodwill, net		4,874
Frontier Community Bank [Member] | Loans in Process [Member]
Loans, gross		539
Frontier Community Bank [Member] | Performing Financial Instruments [Member]
Loans, gross		107,869
Frontier Community Bank [Member] | Reported by FCB [Member]
Cash and cash equivalents		8,993
Securities		9,325
Deferred fees and costs on loans		34
Allowance for credit losses on loans		(881)
Premises and equipment		3,003
Core deposit intangible		0
Other assets		4,998
Total identifiable assets acquired		152,757
Deposits		130,323
Borrowings		5,250
Other liabilities		1,960
Total identifiable liabilities assumed		137,533
Frontier Community Bank [Member] | Reported by FCB [Member] | Loans in Process [Member]
Loans, gross		539
Frontier Community Bank [Member] | Reported by FCB [Member] | Performing Financial Instruments [Member]
Loans, gross		115,589
Frontier Community Bank [Member] | Scenario, Adjustment [Member]
Cash and cash equivalents		(59)
Securities		(5)
Deferred fees and costs on loans		(34)
Allowance for credit losses on loans		881
Premises and equipment		449
Core deposit intangible		2,100
Other assets		966
Total identifiable assets acquired		(4,244)
Deposits		(606)
Borrowings		(20)
Other liabilities		131
Total identifiable liabilities assumed		(495)
Frontier Community Bank [Member] | Scenario, Adjustment [Member] | Loans in Process [Member]
Loans, gross		0
Frontier Community Bank [Member] | Scenario, Adjustment [Member] | Performing Financial Instruments [Member]
Loans, gross		(7,720)
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans, gross		$ 10,335
Number of loans | Loans		46
Discount for credit risk		$ (295)
Discount for non-credit factors		(527)
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Reported by FCB [Member]
Loans, gross		11,157
Frontier Community Bank [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Scenario, Adjustment [Member]
Loans, gross		(822)
Frontier Community Bank [Member] | Financial Asset Acquired and No Credit Deterioration [Member]
Loans, gross		$ 107,869
Number of loans | Loans		498
Discount for credit risk		$ (498)
Discount for non-credit factors		(7,222)
Frontier Community Bank [Member] | Financial Asset Acquired and No Credit Deterioration [Member] | Reported by FCB [Member]
Loans, gross		$ 115,589
[1] The Company issued 464,855 shares of its common stock valued at $ 30.76 per share, which was the closing price of the Company’s common stock on May 31, 2024, the last day of trading prior to the consummation of the acquisition. Cash consideration was paid for shareholder elections, fractional shares and to settle outstanding vested stock options. The merger agreement provided for up to 10 % of consideration to be paid in cash of $ 14.48 per FCB common share, at the shareholders’ election. Payments for shareholder elections and fractional shares totaled $ 1,769 . Outstanding and vested options were settled at the difference between $ 14.48 and the strike price and totaled $ 281 .

Note 3 - Loans and Allowance _3

Note 3 - Loans and Allowance for Credit Losses (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) Securities	Sep. 30, 2023 Securities	Sep. 30, 2024 USD ($) Securities	Sep. 30, 2023 Securities	Dec. 31, 2023 USD ($)
Financing Receivable, after Allowance for Credit Loss	$ 991,331		$ 991,331		$ 847,552
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	$ 3,269		$ 3,269		3,032
Financing Receivable, Modifications, Number of Contracts | Securities				1
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | Securities	0	0	0	0
Consumer Real Estate Loans [Member] | Real Estate Construction Portfolio Segment[Member]
Mortgage Loans in Process of Foreclosure, Amount	$ 397		$ 397		$ 7
Acquired Loans [Member]
Financing Receivable, after Allowance for Credit Loss	$ 7,886		$ 7,886

Note 3 - Loans and Allowance _4

Note 3 - Loans and Allowance for Credit Losses - Loan Portfolio, Excluding Loans Held for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Gross loans	$ 1,002,241	$ 857,175
Less unearned income and deferred fees and costs	(582)	(529)
Loans, net of unearned income and deferred fees and costs	1,001,659	856,646
Allowance for credit losses on loans	(10,328)	(9,094)	$ (10,181)	$ (8,225)
Total loans, net	991,331	847,552
Real Estate Construction Portfolio Segment[Member]
Gross loans	71,920	55,379
Allowance for credit losses on loans	(461)	(408)	(562)	(450)
Consumer Real Estate Portfolio Segment [Member]
Gross loans	306,012	241,564
Allowance for credit losses on loans	(3,956)	(3,162)	(3,193)	(2,199)
Commercial Real Estate Portfolio Segment [Member]
Gross loans	473,018	419,130
Allowance for credit losses on loans	(4,261)	(3,576)	(4,167)	(3,642)
Commercial Non Real Estate Segment [Member]
Gross loans	52,699	41,555
Allowance for credit losses on loans	(659)	(682)	(839)	(930)
Public Sector and IDA Portfolio Segment[Member]
Gross loans	58,109	60,551
Allowance for credit losses on loans	(338)	(333)	(314)	(319)
Consumer Non Real Estate Portfolio Segment [Member]
Gross loans	40,483	38,996
Allowance for credit losses on loans	$ (570)	$ (583)	$ (621)	$ (506)

Note 3 - Loans and Allowance _5

Note 3 - Loans and Allowance for Credit Losses - Past Due and Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans, gross	$ 1,002,241	$ 857,175
Loans 90 or more days past due and accruing	155	188
Nonaccruals	2,283	2,629
Nonaccruals, no allowance	2,068	2,177
Nonaccruals, with allowance	215	452
Financial Asset, Not Past Due [Member]
Loans, gross	996,553	852,712
Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	3,250	1,646
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	286	419
Real Estate Construction Portfolio Segment[Member]
Loans, gross	71,920	55,379
Real Estate Construction Portfolio Segment[Member] | Construction, 1-4 Family Residential [Member]
Loans, gross	18,070	13,442
Loans 90 or more days past due and accruing		0
Nonaccruals	0	0
Real Estate Construction Portfolio Segment[Member] | Construction, 1-4 Family Residential [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	18,070	13,442
Real Estate Construction Portfolio Segment[Member] | Construction, 1-4 Family Residential [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	0	0
Real Estate Construction Portfolio Segment[Member] | Construction, 1-4 Family Residential [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member]
Loans, gross	53,850	41,937
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	53,822	41,916
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	28	21
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Real Estate Construction Portfolio Segment[Member] | Equity Lines [Member]
Loans, gross		17,282
Commercial Real Estate Portfolio Segment [Member]
Loans, gross	473,018	419,130
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member]
Loans, gross	143,405	117,221
Loans 90 or more days past due and accruing	0	0
Nonaccruals	2,283	2,408
Nonaccruals, no allowance	2,068	2,177
Nonaccruals, with allowance	215	231
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	140,800	114,477
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	322	336
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	215	231
Commercial Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	132,554	119,247
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	132,554	119,052
Commercial Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	0	195
Commercial Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member]
Loans, gross	197,059	182,662
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	196,511	182,662
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	548	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Commercial Non Real Estate Segment [Member]
Loans, gross	52,699	41,555
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member]
Loans, gross	52,699	41,555
Loans 90 or more days past due and accruing	44	28
Nonaccruals	0	221
Nonaccruals, no allowance	0	0
Nonaccruals, with allowance	0	221
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	52,543	41,249
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	112	57
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	44	28
Consumer Real Estate Portfolio Segment [Member]
Loans, gross	306,012	241,564
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member]
Loans, gross	22,343	17,282
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	22,253	17,178
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	90	104
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member]
Loans, gross	170,458	125,679
Loans 90 or more days past due and accruing	84	131
Nonaccruals	0	0
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	169,444	124,886
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	930	662
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	131
Consumer Real Estate Portfolio Segment [Member] | Closed End Junior Liens [Member]
Loans, gross	7,307	5,039
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Consumer Real Estate Portfolio Segment [Member] | Closed End Junior Liens [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	7,297	5,027
Consumer Real Estate Portfolio Segment [Member] | Closed End Junior Liens [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	10	12
Consumer Real Estate Portfolio Segment [Member] | Closed End Junior Liens [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member]
Loans, gross	105,904	93,564
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	105,142	93,564
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	762	0
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Public Sector and IDA Portfolio Segment[Member]
Loans, gross	58,109	60,551
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Public Sector and IDA Portfolio Segment[Member] | Financial Asset, Not Past Due [Member]
Loans, gross	58,109	60,551
Public Sector and IDA Portfolio Segment[Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	0	0
Public Sector and IDA Portfolio Segment[Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Consumer Non Real Estate Portfolio Segment [Member]
Loans, gross	40,483	38,996
Consumer Non Real Estate Portfolio Segment [Member] | Credit Card Receivable [Member]
Loans, gross	4,794	4,668
Loans 90 or more days past due and accruing	1	3
Nonaccruals	0	0
Consumer Non Real Estate Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	4,789	4,648
Consumer Non Real Estate Portfolio Segment [Member] | Credit Card Receivable [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	4	17
Consumer Non Real Estate Portfolio Segment [Member] | Credit Card Receivable [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	1	3
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member]
Loans, gross	13,672	12,261
Loans 90 or more days past due and accruing	0	0
Nonaccruals	0	0
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	13,498	12,126
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	174	135
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member]
Loans, gross	22,017	22,067
Loans 90 or more days past due and accruing	26	26
Nonaccruals	0	0
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	21,721	21,934
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Loans, gross	270	107
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	$ 26	$ 26

Note 3 - Loans and Allowance _6

Note 3 - Loans and Allowance for Credit Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Balance		$ 9,094	$ 8,225	$ 8,225
Charge-offs		(411)	(232)	(478)
Recoveries		158	235	283
Recovery of credit losses		1,312	(389)	(1,278)
Merger adjustment(1)	[1]	175
Balance		10,328	10,181	9,094
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			2,342	2,342
Real Estate Construction Portfolio Segment[Member]
Balance		408	450	450
Charge-offs		0	0	0
Recoveries		0	0	0
Recovery of credit losses		43	133	(21)
Merger adjustment(1)	[1]	10
Balance		461	562	408
Real Estate Construction Portfolio Segment[Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			(21)	(21)
Consumer Real Estate Portfolio Segment [Member]
Balance		3,162	2,199	2,199
Charge-offs		0	(17)	(17)
Recoveries		0	103	103
Recovery of credit losses		697	(353)	(384)
Merger adjustment(1)	[1]	97
Balance		3,956	3,193	3,162
Consumer Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			1,261	1,261
Commercial Real Estate Portfolio Segment [Member]
Balance		3,576	3,642	3,642
Charge-offs		0	0	0
Recoveries		41	37	45
Recovery of credit losses		589	(212)	(811)
Merger adjustment(1)	[1]	55
Balance		4,261	4,167	3,576
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			700	700
Commercial Non Real Estate Segment [Member]
Balance		682	930	930
Charge-offs		(145)	(11)	(214)
Recoveries		12	4	6
Recovery of credit losses		106	(300)	(256)
Merger adjustment(1)	[1]	4
Balance		659	839	682
Commercial Non Real Estate Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			216	216
Public Sector and IDA Portfolio Segment[Member]
Balance		333	319	319
Charge-offs		0	0	0
Recoveries		0	0	0
Recovery of credit losses		5	10	29
Merger adjustment(1)	[1]	0
Balance		338	314	333
Public Sector and IDA Portfolio Segment[Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			(15)	(15)
Consumer Non Real Estate Portfolio Segment [Member]
Balance		583	506	506
Charge-offs		(266)	(204)	(247)
Recoveries		105	91	129
Recovery of credit losses		139	156	123
Merger adjustment(1)	[1]	9
Balance		570	621	583
Consumer Non Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			72	72
Unallocated Financing Receivables [Member]
Balance		350	179	179
Charge-offs		0	0	0
Recoveries		0	0	0
Recovery of credit losses		(267)	177	42
Merger adjustment(1)	[1]	0
Balance		$ 83	485	350
Unallocated Financing Receivables [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance			$ 129	$ 129
[1] Adjustment for PCD acquired loans.

Note 3 - Loans and Allowance _7

Note 3 - Loans and Allowance for Credit Losses - Loans and Allowance for Loan Losses by Evaluation Method (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Allowance for loan losses	$ 10,328	$ 9,094	$ 10,181	$ 8,225
Loans, individually evaluated	10,713	10,544
Loans, collectively evaluated	991,528	846,631
Loans	1,002,241	857,175
Individually Evaluated [Member]
Allowance for loan losses	85	572
Collectively Evaluated [Member]
Allowance for loan losses	10,243	8,522
Real Estate Construction Portfolio Segment[Member]
Allowance for loan losses	461	408	562	450
Loans, individually evaluated	0	286
Loans, collectively evaluated	71,920	55,093
Loans	71,920	55,379
Real Estate Construction Portfolio Segment[Member] | Individually Evaluated [Member]
Allowance for loan losses	0	0
Real Estate Construction Portfolio Segment[Member] | Collectively Evaluated [Member]
Allowance for loan losses	461	408
Consumer Real Estate Portfolio Segment [Member]
Allowance for loan losses	3,956	3,162	3,193	2,199
Loans, individually evaluated	591	1,183
Loans, collectively evaluated	305,421	240,381
Loans	306,012	241,564
Consumer Real Estate Portfolio Segment [Member] | Individually Evaluated [Member]
Allowance for loan losses	34	74
Consumer Real Estate Portfolio Segment [Member] | Collectively Evaluated [Member]
Allowance for loan losses	3,922	3,088
Commercial Real Estate Portfolio Segment [Member]
Allowance for loan losses	4,261	3,576	4,167	3,642
Loans, individually evaluated	10,122	8,805
Loans, collectively evaluated	462,896	410,325
Loans	473,018	419,130
Commercial Real Estate Portfolio Segment [Member] | Individually Evaluated [Member]
Allowance for loan losses	51	367
Commercial Real Estate Portfolio Segment [Member] | Collectively Evaluated [Member]
Allowance for loan losses	4,210	3,209
Commercial Non Real Estate Segment [Member]
Allowance for loan losses	659	682	839	930
Loans, individually evaluated	0	227
Loans, collectively evaluated	52,699	41,328
Loans	52,699	41,555
Commercial Non Real Estate Segment [Member] | Individually Evaluated [Member]
Allowance for loan losses	0	126
Commercial Non Real Estate Segment [Member] | Collectively Evaluated [Member]
Allowance for loan losses	659	556
Public Sector and IDA Portfolio Segment[Member]
Allowance for loan losses	338	333	314	319
Loans, individually evaluated	0	0
Loans, collectively evaluated	58,109	60,551
Loans	58,109	60,551
Public Sector and IDA Portfolio Segment[Member] | Individually Evaluated [Member]
Allowance for loan losses	0	0
Public Sector and IDA Portfolio Segment[Member] | Collectively Evaluated [Member]
Allowance for loan losses	338	333
Consumer Non Real Estate Portfolio Segment [Member]
Allowance for loan losses	570	583	621	506
Loans, individually evaluated	0	43
Loans, collectively evaluated	40,483	38,953
Loans	40,483	38,996
Consumer Non Real Estate Portfolio Segment [Member] | Individually Evaluated [Member]
Allowance for loan losses	0	5
Consumer Non Real Estate Portfolio Segment [Member] | Collectively Evaluated [Member]
Allowance for loan losses	570	578
Unallocated Financing Receivables [Member]
Allowance for loan losses	83	350	$ 485	$ 179
Unallocated Financing Receivables [Member] | Individually Evaluated [Member]
Allowance for loan losses	0	0
Unallocated Financing Receivables [Member] | Collectively Evaluated [Member]
Allowance for loan losses	$ 83	$ 350

Note 3 - Loans and Allowance _8

Note 3 - Loans and Allowance for Credit Losses - Details of the Collateral Dependent Loan (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Total Loans	$ 1,001,659	$ 856,646
Related allowance	10,328	9,094	$ 10,181	$ 8,225
Collateral Pledged [Member]
Total Loans	9,428	2,184
Related allowance	0	0
Consumer Real Estate Portfolio Segment [Member]
Related allowance	3,956	3,162	3,193	2,199
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Collateral Pledged [Member]
Total Loans	84	7
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member]
Related allowance	4,261	3,576	$ 4,167	$ 3,642
Commercial Real Estate Portfolio Segment [Member] | Collateral Pledged [Member]
Total Loans	9,344
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Collateral Pledged [Member]
Total Loans	8,464	2,177
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member] | Collateral Pledged [Member]
Total Loans	880	0
Related allowance	$ 0	$ 0

Note 3 - Loans and Allowance _9

Note 3 - Loans and Allowance for Credit Losses - Loans by Credit Quality Indicators (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Originated more than five years prior	$ 299,992		$ 248,956
Originated five years prior	92,125		47,892
Originated four years prior	189,548		87,156
Originated three years prior	177,368		188,187
Originated two years prior	104,947		152,982
Originated current year	74,339		90,857
Revolving	60,967		41,032
Revolving loans converted to term	2,955		113
Gross loans	1,002,241		857,175
Originated five years prior, write offs	4		15
Originated three years prior, write offs	26		20
YTD gross charge-offs	87		90
Originated current year, write offs	91		107
Revolving, write offs	63		229
Revolving loans converted to term, write offs	0		0
Loans charged against the allowance for credit losses	411	$ 232	478
YTD gross charge-offs	125		0
Originated four years prior, write offs	15		17
Pass [Member]
Originated more than five years prior	288,601		238,797
Originated five years prior	91,377		47,892
Originated four years prior	189,106		87,156
Originated three years prior	177,182		187,901
Originated two years prior	104,699		152,964
Originated current year	74,307		90,825
Revolving	60,840		40,983
Revolving loans converted to term	2,955		113
Gross loans	989,067		846,631
Classified Excluding Impaired [Member]
Originated more than five years prior	3,931		3,763
Originated five years prior	748		0
Originated four years prior	441		0
Originated three years prior	46		286
Originated two years prior	244		18
Originated current year	22		15
Revolving	105		49
Revolving loans converted to term	0		0
Gross loans	5,537		4,131
Special Mention [Member]
Originated more than five years prior	7,460		6,396
Originated five years prior	0		0
Originated four years prior	1		0
Originated three years prior	140		0
Originated two years prior	4		0
Originated current year	10		17
Revolving	22		0
Revolving loans converted to term	0		0
Gross loans	7,637		6,413
Real Estate Construction Portfolio Segment[Member]
Gross loans	71,920		55,379
Loans charged against the allowance for credit losses	0	0	0
Real Estate Construction Portfolio Segment[Member] | Construction Residential [Member] | Pass [Member]
Originated more than five years prior	170		0
Originated five years prior	60		0
Originated four years prior	163		246
Originated three years prior	691		158
Originated two years prior	4,561		3,275
Originated current year	1,511		5,157
Revolving	10,914		4,606
Revolving loans converted to term	0		0
Gross loans	18,070		13,442
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member]
Originated more than five years prior	2,859		2,741
Originated five years prior	1,103		1,094
Originated four years prior	8,195		1,305
Originated three years prior	22,163		12,957
Originated two years prior	7,334		17,397
Originated current year	7,465		4,884
Revolving	4,731		1,559
Revolving loans converted to term	0		0
Gross loans	53,850		41,937
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member] | Pass [Member]
Originated more than five years prior	2,859		2,741
Originated five years prior	1,103		1,094
Originated four years prior	7,923		1,305
Originated three years prior	22,163		12,671
Originated two years prior	7,334		17,397
Originated current year	7,465		4,884
Revolving	4,731		1,559
Revolving loans converted to term	0		0
Gross loans	53,578		41,651
Real Estate Construction Portfolio Segment[Member] | Construction, Other [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	0		0
Originated five years prior	0		0
Originated four years prior	272		0
Originated three years prior	0		286
Originated two years prior	0		0
Originated current year	0		0
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	272		286
Real Estate Construction Portfolio Segment[Member] | Equity Lines [Member]
Originated more than five years prior			51
Originated five years prior			0
Originated four years prior			0
Originated three years prior			0
Originated two years prior			0
Originated current year			0
Revolving			17,231
Revolving loans converted to term			0
Gross loans			17,282
Real Estate Construction Portfolio Segment[Member] | Equity Lines [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior			0
Originated five years prior			0
Originated four years prior			0
Originated three years prior			0
Originated two years prior			0
Originated current year			0
Revolving			49
Revolving loans converted to term			0
Gross loans			49
Consumer Real Estate Portfolio Segment [Member]
Gross loans	306,012		241,564
Loans charged against the allowance for credit losses	0	17	17
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member]
Originated more than five years prior	372
Originated five years prior	335
Originated four years prior	408
Originated three years prior	486
Originated two years prior	938
Originated current year	93
Revolving	19,711
Revolving loans converted to term	0
Gross loans	22,343		17,282
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member] | Pass [Member]
Originated more than five years prior	372		51
Originated five years prior	335		0
Originated four years prior	408		0
Originated three years prior	486		0
Originated two years prior	938		0
Originated current year	93		0
Revolving	19,621		17,182
Revolving loans converted to term	0		0
Gross loans	22,253		17,233
Consumer Real Estate Portfolio Segment [Member] | Equity Lines [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	0
Originated five years prior	0
Originated four years prior	0
Originated three years prior	0
Originated two years prior	0
Originated current year	0
Revolving	90
Revolving loans converted to term	0
Gross loans	90
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member]
Originated more than five years prior	42,591		32,830
Originated five years prior	18,265		5,806
Originated four years prior	34,985		14,634
Originated three years prior	37,415		31,414
Originated two years prior	20,325		29,787
Originated current year	16,572		11,208
Revolving	0		0
Revolving loans converted to term	305		0
Gross loans	170,458		125,679
Originated five years prior, write offs			0
Originated three years prior, write offs			0
YTD gross charge-offs			0
Originated current year, write offs			0
Revolving, write offs			0
Revolving loans converted to term, write offs			0
Loans charged against the allowance for credit losses			17
YTD gross charge-offs			0
Originated four years prior, write offs			17
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Pass [Member]
Originated more than five years prior	41,446		32,404
Originated five years prior	18,265		5,806
Originated four years prior	34,985		14,634
Originated three years prior	37,415		31,414
Originated two years prior	20,325		29,787
Originated current year	16,572		11,208
Revolving	0		0
Revolving loans converted to term	305		0
Gross loans	169,313		125,253
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	776		426
Originated five years prior	0		0
Originated four years prior	0		0
Originated three years prior	0		0
Originated two years prior	0		0
Originated current year	0		0
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	776		426
Consumer Real Estate Portfolio Segment [Member] | Closed End First Liens [Member] | Special Mention [Member]
Originated more than five years prior	369
Originated five years prior	0
Originated four years prior	0
Originated three years prior	0
Originated two years prior	0
Originated current year	0
Revolving	0
Revolving loans converted to term	0
Gross loans	369
Consumer Real Estate Portfolio Segment [Member] | Closed End Junior Liens [Member]
Gross loans	7,307		5,039
Consumer Real Estate Portfolio Segment [Member] | Closed End Junior Liens [Member] | Pass [Member]
Originated more than five years prior	1,637		1,499
Originated five years prior	0		116
Originated four years prior	284		0
Originated three years prior	2,066		172
Originated two years prior	1,663		1,387
Originated current year	1,630		1,850
Revolving	27		0
Revolving loans converted to term	0		15
Gross loans	7,307		5,039
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member]
Originated more than five years prior	30,301		25,264
Originated five years prior	23,305		5,162
Originated four years prior	19,578		23,649
Originated three years prior	16,595		19,062
Originated two years prior	8,475		14,166
Originated current year	3,030		4,880
Revolving	2,066		1,283
Revolving loans converted to term	2,554		98
Gross loans	105,904		93,564
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member] | Pass [Member]
Originated more than five years prior	29,550		24,556
Originated five years prior	23,305		5,162
Originated four years prior	19,409		23,649
Originated three years prior	16,420		19,062
Originated two years prior	8,309		14,166
Originated current year	3,030		4,880
Revolving	2,066		1,283
Revolving loans converted to term	2,554		98
Gross loans	104,643		92,856
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	751		708
Originated five years prior	0		0
Originated four years prior	169		0
Originated three years prior	35		0
Originated two years prior	166		0
Originated current year	0		0
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	1,121		708
Consumer Real Estate Portfolio Segment [Member] | Investor Owned Residential Real Estate [Member] | Special Mention [Member]
Originated more than five years prior	0
Originated five years prior	0
Originated four years prior	0
Originated three years prior	140
Originated two years prior	0
Originated current year	0
Revolving	0
Revolving loans converted to term	0
Gross loans	140
Commercial Real Estate Portfolio Segment [Member]
Gross loans	473,018		419,130
Loans charged against the allowance for credit losses	0	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Gross loans	132,554		119,247
Commercial Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Pass [Member]
Originated more than five years prior	40,280		40,092
Originated five years prior	2,097		1,806
Originated four years prior	40,166		2,148
Originated three years prior	28,004		40,544
Originated two years prior	8,614		25,681
Originated current year	13,243		8,850
Revolving	150		126
Revolving loans converted to term	0		0
Gross loans	132,554		119,247
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member]
Originated more than five years prior	62,980		50,378
Originated five years prior	25,559		11,091
Originated four years prior	7,546		23,407
Originated three years prior	29,283		4,792
Originated two years prior	10,495		16,720
Originated current year	3,528		7,914
Revolving	3,930		2,919
Revolving loans converted to term	84		0
Gross loans	143,405		117,221
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Pass [Member]
Originated more than five years prior	54,180		41,573
Originated five years prior	24,811		11,091
Originated four years prior	7,546		23,407
Originated three years prior	29,283		4,792
Originated two years prior	10,495		16,720
Originated current year	3,528		7,914
Revolving	3,915		2,919
Revolving loans converted to term	84		0
Gross loans	133,842		108,416
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	2,404		2,409
Originated five years prior	748		0
Originated four years prior	0		0
Originated three years prior	0		0
Originated two years prior	0		0
Originated current year	0		0
Revolving	15		0
Revolving loans converted to term	0		0
Gross loans	3,167		2,409
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Special Mention [Member]
Originated more than five years prior	6,396		6,396
Originated five years prior	0		0
Originated four years prior	0		0
Originated three years prior	0		0
Originated two years prior	0		0
Originated current year	0		0
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	6,396		6,396
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member]
Originated more than five years prior	92,523
Originated five years prior	18,117
Originated four years prior	37,922
Originated three years prior	24,009
Originated two years prior	17,112
Originated current year	5,519
Revolving	1,857
Revolving loans converted to term	0
Gross loans	197,059		182,662
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member] | Pass [Member]
Originated more than five years prior	91,828		68,889
Originated five years prior	18,117		21,841
Originated four years prior	37,922		19,098
Originated three years prior	24,009		36,157
Originated two years prior	17,112		22,697
Originated current year	5,519		13,279
Revolving	1,857		701
Revolving loans converted to term	0		0
Gross loans	196,364		182,662
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Other [Member] | Special Mention [Member]
Originated more than five years prior	695
Originated five years prior	0
Originated four years prior	0
Originated three years prior	0
Originated two years prior	0
Originated current year	0
Revolving	0
Revolving loans converted to term	0
Gross loans	695
Commercial Non Real Estate Segment [Member]
Gross loans	52,699		41,555
Loans charged against the allowance for credit losses	145	11	214
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member]
Originated more than five years prior	6,539		6,224
Originated five years prior	2,241		438
Originated four years prior	12,256		1,060
Originated three years prior	5,866		12,667
Originated two years prior	6,680		6,961
Originated current year	7,042		6,938
Revolving	12,063		7,267
Revolving loans converted to term	12		0
Gross loans	52,699		41,555
Originated five years prior, write offs	0		12
Originated three years prior, write offs	0		0
YTD gross charge-offs	0		0
Originated current year, write offs	0		12
Revolving, write offs	20		190
Revolving loans converted to term, write offs	0		0
Loans charged against the allowance for credit losses	145		214
YTD gross charge-offs	125		0
Originated four years prior, write offs	0		0
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Pass [Member]
Originated more than five years prior	6,539		6,004
Originated five years prior	2,241		438
Originated four years prior	12,256		1,060
Originated three years prior	5,860		12,667
Originated two years prior	6,680		6,954
Originated current year	7,042		6,938
Revolving	12,041		7,267
Revolving loans converted to term	12		0
Gross loans	52,671		41,328
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	0		220
Originated five years prior	0		0
Originated four years prior	0		0
Originated three years prior	6		0
Originated two years prior	0		7
Originated current year	0		0
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	6		227
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Special Mention [Member]
Originated more than five years prior	0
Originated five years prior	0
Originated four years prior	0
Originated three years prior	0
Originated two years prior	0
Originated current year	0
Revolving	22
Revolving loans converted to term	0
Gross loans	22
Public Sector and IDA Portfolio Segment[Member]
Gross loans	58,109		60,551
Loans charged against the allowance for credit losses	0	0	0
Public Sector and IDA Portfolio Segment[Member] | Pass [Member]
Originated more than five years prior	19,421		20,817
Originated five years prior	223		0
Originated four years prior	25,978		235
Originated three years prior	6,025		26,702
Originated two years prior	6,462		6,335
Originated current year	0		6,462
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	58,109		60,551
Consumer Non Real Estate Portfolio Segment [Member]
Gross loans	40,483		38,996
Loans charged against the allowance for credit losses	266	$ 204	247
Consumer Non Real Estate Portfolio Segment [Member] | Credit Card Receivable [Member]
Gross loans	4,794		4,668
Originated five years prior, write offs	0		0
Originated three years prior, write offs	0		0
YTD gross charge-offs	0		0
Originated current year, write offs	0		0
Revolving, write offs	43		39
Revolving loans converted to term, write offs	0		0
Loans charged against the allowance for credit losses	43		39
YTD gross charge-offs	0		0
Originated four years prior, write offs	0		0
Consumer Non Real Estate Portfolio Segment [Member] | Credit Card Receivable [Member] | Pass [Member]
Originated more than five years prior	0		0
Originated five years prior	0		0
Originated four years prior	0		0
Originated three years prior	0		0
Originated two years prior	0		0
Originated current year	0		0
Revolving	4,794		4,668
Revolving loans converted to term	0		0
Gross loans	4,794		4,668
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member]
Originated more than five years prior	55
Originated five years prior	404
Originated four years prior	1,139
Originated three years prior	2,181
Originated two years prior	6,019
Originated current year	3,905
Revolving	0
Revolving loans converted to term	0
Gross loans	13,672		12,261
Originated five years prior, write offs	0		3
Originated three years prior, write offs	9		1
YTD gross charge-offs	13		38
Originated current year, write offs	11		0
Revolving, write offs	0		0
Revolving loans converted to term, write offs	0		0
Loans charged against the allowance for credit losses	33		42
YTD gross charge-offs	0		0
Originated four years prior, write offs	0		0
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member] | Pass [Member]
Originated more than five years prior	55		78
Originated five years prior	324		204
Originated four years prior	915		563
Originated three years prior	1,953		1,619
Originated two years prior	5,091		2,750
Originated current year	5,252		7,047
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	13,590		12,261
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	0
Originated five years prior	0
Originated four years prior	0
Originated three years prior	5
Originated two years prior	73
Originated current year	0
Revolving	0
Revolving loans converted to term	0
Gross loans	78
Consumer Non Real Estate Portfolio Segment [Member] | Automobile Loan [Member] | Special Mention [Member]
Originated more than five years prior	0
Originated five years prior	0
Originated four years prior	0
Originated three years prior	0
Originated two years prior	4
Originated current year	0
Revolving	0
Revolving loans converted to term	0
Gross loans	4
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member]
Originated more than five years prior	264		93
Originated five years prior	496		334
Originated four years prior	1,152		811
Originated three years prior	2,807		1,943
Originated two years prior	7,120		5,826
Originated current year	9,454		12,388
Revolving	724		672
Revolving loans converted to term	0		0
Gross loans	22,017		22,067
Originated five years prior, write offs	4		0
Originated three years prior, write offs	17		19
YTD gross charge-offs	74		52
Originated current year, write offs	80		95
Revolving, write offs	0		0
Revolving loans converted to term, write offs	0		0
Loans charged against the allowance for credit losses	190		166
YTD gross charge-offs	0		0
Originated four years prior, write offs	15		0
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member] | Pass [Member]
Originated more than five years prior	264		93
Originated five years prior	496		334
Originated four years prior	1,151		811
Originated three years prior	2,807		1,943
Originated two years prior	7,115		5,815
Originated current year	9,422		12,356
Revolving	724		672
Revolving loans converted to term	0		0
Gross loans	21,979		22,024
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member] | Classified Excluding Impaired [Member]
Originated more than five years prior	0		0
Originated five years prior	0		0
Originated four years prior	0		0
Originated three years prior	0		0
Originated two years prior	5		11
Originated current year	22		15
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	27		26
Consumer Non Real Estate Portfolio Segment [Member] | Other Consumer Loans [Member] | Special Mention [Member]
Originated more than five years prior	0		0
Originated five years prior	0		0
Originated four years prior	1		0
Originated three years prior	0		0
Originated two years prior	0		0
Originated current year	10		17
Revolving	0		0
Revolving loans converted to term	0		0
Gross loans	$ 11		$ 17

Note 3 - Loans and Allowance_10

Note 3 - Loans and Allowance for Credit Losses - Financing Receivable, Troubled Debt Restructurings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate, Owner Occupied [Member] | Interest Only Payments [Member]
amortized cost	$ 6,396	$ 6,396
Percentage	4.40%	5.38%
Commercial real estate owner-occupied (Month)	3 months	6 months
Commercial Non Real Estate Segment [Member] | Commercial and Industrial [Member] | Extended Maturity [Member]
amortized cost	$ 6
Percentage	0.01%
Commercial and industrial (Month)	3 months

Note 3 - Loans and Allowance_11

Note 3 - Loans and Allowance for Credit Losses - Allowance for Credit Losses on Unfunded Commitments (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Balance	$ 9,094	$ 8,225	$ 8,225
Recovery of credit losses	1,312	(389)	(1,278)
Balance	10,328	10,181	9,094
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		2,342	2,342
Unfunded Loan Commitment [Member]
Balance	259	35	35
Recovery of credit losses	(25)	21
Balance	241	263	259
Unfunded Loan Commitment [Member] | Frontier Community Bank [Member]
FCB acquisition	$ 7
Unfunded Loan Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance		$ 207	$ 207

Note 4 - Securities (Details Te

Note 4 - Securities (Details Textual) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) Securities	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale, Allowance for Credit Loss	$ 0		$ 0
Interest Receivable on Securities	3,379		3,281
Deferred Tax Asset, Debt Securities, Available-for-Sale, Unrealized Loss	$ 13,272		$ 16,629
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions | Securities	563
Debt Securities, Available-for-Sale, Unrealized Loss Position	$ 599,897
Debt Securities, Available-for-Sale, Realized Gain (Loss)	0	$ (3,332)
Available-for-sale Securities Sold, Book Value		$ 46,850
National Bank of Blacksburg [Member] | Federal Home Loan Bank of Atlanta [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	$ 507,498

Note 4 - Securities - Securitie

Note 4 - Securities - Securities Available-for-sale (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities available-for-sale, amortized costs	$ 685,472	$ 697,786
Securities available-for-sale, gross unrealized gains	53	0
Securities available-for-sale, gross unrealized losses	63,254	79,185
Securities available-for-sale, fair values	622,271	618,601
US Government Agencies Debt Securities [Member]
Securities available-for-sale, amortized costs	353,077	353,904
Securities available-for-sale, gross unrealized gains	0	0
Securities available-for-sale, gross unrealized losses	32,645	42,060
Securities available-for-sale, fair values	320,432	311,844
US States and Political Subdivisions Debt Securities [Member]
Securities available-for-sale, amortized costs	178,270	179,507
Securities available-for-sale, gross unrealized gains	0	0
Securities available-for-sale, gross unrealized losses	25,542	29,614
Securities available-for-sale, fair values	152,728	149,893
Collateralized Mortgage-Backed Securities [Member]
Securities available-for-sale, amortized costs	146,619	156,875
Securities available-for-sale, gross unrealized gains	53	0
Securities available-for-sale, gross unrealized losses	4,427	6,724
Securities available-for-sale, fair values	142,245	150,151
Corporate Debt Securities [Member]
Securities available-for-sale, amortized costs	6,507	6,504
Securities available-for-sale, gross unrealized gains	0	0
Securities available-for-sale, gross unrealized losses	631	754
Securities available-for-sale, fair values	5,876	5,750
US Treasury Securities [Member]
Securities available-for-sale, amortized costs	999	996
Securities available-for-sale, gross unrealized gains	0	0
Securities available-for-sale, gross unrealized losses	9	33
Securities available-for-sale, fair values	$ 990	$ 963

Note 4 - Securities - Securit_2

Note 4 - Securities - Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized cost, due in one year or less, available for sale securities	$ 30,957
Fair value, due in one year or less, available for sale securities	30,674
Amortized cost, due after one year through five years, available for sale securities	202,285
Fair value, due after one year through five years, available for sale securities	191,613
Amortized cost, due after five years through ten years, available for sale securities	249,367
Fair value, due after five years through ten years, available for sale securities	217,742
Amortized cost, due after ten years, available for sale securities	202,863
Fair value, due after ten years, available for sale securities	182,242
Amortized cost, total securities available for sale	685,472	$ 697,786
Fair value, total securities available for sale	$ 622,271	$ 618,601

Note 4 - Securities - Securit_3

Note 4 - Securities - Securities in a Continuous Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Temporarily impaired securities, less than 12 months, fair value	$ 927	$ 2,500
Temporarily impaired securities, less than 12 months unrealized loss	78	27
Temporarily impaired securities, 12 months or more fair value	598,970	615,242
Temporarily impaired securities, 12 months or more unrealized loss	63,176	79,158
US Government Agencies Debt Securities [Member]
Temporarily impaired securities, less than 12 months, fair value	0	0
Temporarily impaired securities, less than 12 months unrealized loss	0	0
Temporarily impaired securities, 12 months or more fair value	320,432	311,844
Temporarily impaired securities, 12 months or more unrealized loss	32,645	42,060
US States and Political Subdivisions Debt Securities [Member]
Temporarily impaired securities, less than 12 months, fair value	924	884
Temporarily impaired securities, less than 12 months unrealized loss	78	1
Temporarily impaired securities, 12 months or more fair value	151,803	148,763
Temporarily impaired securities, 12 months or more unrealized loss	25,464	29,613
Commercial Mortgage-Backed Securities [Member]
Temporarily impaired securities, less than 12 months, fair value	3	1,616
Temporarily impaired securities, less than 12 months unrealized loss	0	26
Temporarily impaired securities, 12 months or more fair value	119,869	147,922
Temporarily impaired securities, 12 months or more unrealized loss	4,427	6,698
Corporate Debt Securities [Member]
Temporarily impaired securities, less than 12 months, fair value	0	0
Temporarily impaired securities, less than 12 months unrealized loss	0	0
Temporarily impaired securities, 12 months or more fair value	5,876	5,750
Temporarily impaired securities, 12 months or more unrealized loss	631	754
US Treasury Securities [Member]
Temporarily impaired securities, less than 12 months, fair value	0	0
Temporarily impaired securities, less than 12 months unrealized loss	0	0
Temporarily impaired securities, 12 months or more fair value	990	963
Temporarily impaired securities, 12 months or more unrealized loss	$ 9	$ 33

Note 5 - Defined Benefit Plan_2

Note 5 - Defined Benefit Plan (Details Textual) $ in Thousands	1 Months Ended
	Apr. 30, 2024 USD ($)
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 3,000

Note 5 - Defined Benefit Plan -

Note 5 - Defined Benefit Plan - Defined Benefit Plan Activity (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Service cost	$ 261	$ 203	$ 783	$ 609
Interest cost	302	273	906	819
Expected return on plan assets	(608)	(518)	(1,824)	(1,553)
Recognized net actuarial loss	33	17	99	52
Net periodic benefit income	$ (12)	$ (25)	$ (36)	$ (73)

Note 6 - Fair Value Measureme_3

Note 6 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss	$ 1,001,659	$ 856,646
Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss	9,428	2,184
Commercial Real Estate Portfolio Segment [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss	9,344
Closed End First Liens [Member] | Consumer Real Estate Portfolio Segment [Member] | Collateral Pledged [Member]
Financing Receivable, before Allowance for Credit Loss	84	7
Loans Held-for-sale [Member] | Changes Measurement [Member] | Fair Value, Nonrecurring [Member]
Assets, Fair Value Adjustment	$ (3)	$ 0

Note 6 - Fair Value Measureme_4

Note 6 - Fair Value Measurements - Assets and Liabilities at Fair Value on Recurring Basis (Details) $ in Thousands		Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Securities available for sale		$ 622,271	$ 618,601
Interest Rate Loan Contract [Member] | Valuation, Market Approach [Member] | Measurement Input, Pull-through Rate [Member]
Derivative Asset, Measurement Input	[1]		1
Interest Rate Loan Contract [Member] | Valuation, Market Approach [Member] | Measurement Input, Current Reference Price [Member]
Derivative Asset, Measurement Input	[2]		1.0264
Interest Rate Loan Contract [Member] | Fair Value, Recurring [Member]
Derivative Asset			$ 3
Forward Sale Commitment [Member] | Valuation, Market Approach [Member] | Measurement Input, Pull-through Rate [Member]
Derivative Liability, Measurement Input	[1]	1	1
Forward Sale Commitment [Member] | Valuation, Market Approach [Member] | Measurement Input, Current Reference Price [Member] | Maximum [Member]
Derivative Liability, Measurement Input	[3]	1.0263	1.0264
Forward Sale Commitment [Member] | Valuation, Market Approach [Member] | Measurement Input, Current Reference Price [Member] | Minimum [Member]
Derivative Liability, Measurement Input	[3]	1.0199	1.016
Forward Sale Commitment [Member] | Valuation, Market Approach [Member] | Measurement Input, Current Reference Price [Member] | Weighted Average [Member]
Derivative Liability, Measurement Input	[3]	1.0214	1.0198
Forward Sale Commitment [Member] | Fair Value, Recurring [Member]
Derivative Liability		$ (3)	$ (4)
Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0	0
Fair Value, Inputs, Level 2 [Member]
Securities available for sale		622,271	618,601
Fair Value, Inputs, Level 3 [Member]
Securities available for sale		0	0
Fair Value, Inputs, Level 3 [Member] | Interest Rate Loan Contract [Member] | Fair Value, Recurring [Member]
Derivative Asset			3
Fair Value, Inputs, Level 3 [Member] | Forward Sale Commitment [Member] | Fair Value, Recurring [Member]
Derivative Liability		(3)	(4)
US Government Agencies Debt Securities [Member]
Securities available for sale		320,432	311,844
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0	0
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		320,432	311,844
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale		0	0
US States and Political Subdivisions Debt Securities [Member]
Securities available for sale		152,728	149,893
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		152,728	149,893
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale		0	0
Collateralized Mortgage-Backed Securities [Member]
Securities available for sale		142,245	150,151
Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0	0
Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		142,245	150,151
Collateralized Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale		0	0
Corporate Debt Securities [Member]
Securities available for sale		5,876	5,750
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0	0
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		5,876	5,750
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale		0	0
US Treasury Securities [Member]
Securities available for sale		990	963
US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available for sale		0	0
US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available for sale		990	963
US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Securities available for sale		$ 0	$ 0
[1] All contracts are valued using the same pull-through rate Comprised of only one loan. Current reference prices were weighted by the relative amount of the loan

Note 6 - Fair Value Measureme_5

Note 6 - Fair Value Measurements - Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Federal funds sold	$ 73	$ 0
Securities available for sale, at fair value	622,271	618,601
Fair Value, Inputs, Level 1 [Member]
Securities available for sale, at fair value	0	0
Fair Value, Inputs, Level 2 [Member]
Securities available for sale, at fair value	622,271	618,601
Fair Value, Inputs, Level 3 [Member]
Securities available for sale, at fair value	0	0
Reported Value Measurement [Member]
Cash and due from banks	15,990	12,967
Interest-bearing deposits	33,707	73,636
Federal funds sold	73
Securities available for sale, at fair value	622,271
Restricted stock, at cost	1,849
Mortgage loans held for sale	457
Loans, net	991,331	847,552
Accrued interest receivable	6,648	6,313
Bank-owned life insurance	47,071	43,583
Deposits	1,602,953	1,503,972
Accrued interest payable	2,074	1,416
Forward sale commitment	3
Estimate of Fair Value Measurement [Member]
Securities available for sale, at fair value		618,601
Restricted stock, at cost		1,264
Mortgage loans held for sale		406
Interest rate loan contract		3
Forward sale commitment		4
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and due from banks	15,990	12,967
Interest-bearing deposits	33,707	73,636
Federal funds sold	73
Securities available for sale, at fair value	0	0
Restricted stock, at cost	0	0
Mortgage loans held for sale	0	0
Loans, net	0	0
Accrued interest receivable	0	0
Bank-owned life insurance	0	0
Interest rate loan contract		0
Deposits	0	0
Accrued interest payable	0	0
Forward sale commitment	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and due from banks	0	0
Interest-bearing deposits		0
Securities available for sale, at fair value	622,271	618,601
Restricted stock, at cost	1,849	1,264
Mortgage loans held for sale	457	406
Loans, net	0	0
Accrued interest receivable	6,648	6,313
Bank-owned life insurance	47,071	43,583
Interest rate loan contract		0
Deposits	1,292,876	1,280,732
Accrued interest payable	2,074	1,416
Forward sale commitment	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and due from banks	0	0
Interest-bearing deposits		0
Securities available for sale, at fair value	0	0
Restricted stock, at cost	0	0
Mortgage loans held for sale	0	0
Loans, net	934,186	793,800
Accrued interest receivable	0	0
Bank-owned life insurance	0	0
Interest rate loan contract		3
Deposits	310,116	222,374
Accrued interest payable	0	0
Forward sale commitment	$ 3	$ 4

Note 7 - Components of Accumu_3

Note 7 - Components of Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance	$ 148,963	$ 128,444	$ 140,522	$ 122,687
Balance	167,782	116,113	167,782	116,113
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(66,044)	(71,898)	(62,556)	(81,421)
Unrealized holding gain (loss) on available for sale securities, net of tax	16,115	(15,421)	12,627	(8,530)
Reclassification adjustment, net of tax of $700				2,632
Balance	(49,929)	(87,319)	(49,929)	(87,319)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Balance	(2,310)	(2,345)	(2,310)	(2,345)
Unrealized holding gain (loss) on available for sale securities, net of tax	0	0	0	0
Reclassification adjustment, net of tax of $700				0
Balance	(2,310)	(2,345)	(2,310)	(2,345)
AOCI Attributable to Parent [Member]
Balance	(68,354)	(74,243)	(64,866)	(83,766)
Unrealized holding gain (loss) on available for sale securities, net of tax	16,115	(15,421)	12,627	(8,530)
Reclassification adjustment, net of tax of $700				2,632
Balance	$ (52,239)	$ (89,664)	$ (52,239)	$ (89,664)

Note 7 - Components of Accumu_4

Note 7 - Components of Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Income (Loss) (Details) (Parentheticals) - AOCI Attributable to Parent [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Unrealized holding gain (loss) on available for sale securities, tax	$ 4,284	$ (4,099)	$ 3,357	$ (2,268)
Reclassification adjustment for gain included in net income, taxes				$ 700

Note 8 - Revenue Recognition -

Note 8 - Revenue Recognition - Noninterest Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Noninterest Income (in-scope of Topic 606)	$ 1,885	$ 1,835	$ 5,621	$ 5,370
Noninterest Income (out-of-scope of Topic 606)	387	280	1,096	1,735
Total noninterest income	2,272	2,115	6,717	7,105
Deposit Account [Member]
Noninterest Income (in-scope of Topic 606)	753	642	2,150	1,871
Product and Service, Other [Member]
Noninterest Income (in-scope of Topic 606)	82	151	176	253
Credit and Debit Card [Member]
Noninterest Income (in-scope of Topic 606)	344	395	1,141	1,276
Fiduciary and Trust [Member]
Noninterest Income (in-scope of Topic 606)	580	505	1,596	1,431
Insurance and Investment [Member]
Noninterest Income (in-scope of Topic 606)	$ 126	$ 142	$ 558	$ 539

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($) $ in Thousands		9 Months Ended
	Jun. 01, 2024	Sep. 30, 2024	Sep. 30, 2023
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 548	$ 548	$ 0

Note 9 - Leases - Lease Informa

Note 9 - Leases - Lease Information and Expenses (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jun. 01, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Lease liability		$ 1,626		$ 1,626		$ 1,127
Right-of-use asset		$ 1,404		$ 1,404		$ 1,096
Weighted average remaining lease term (in years) (Year)		4 years 10 months 20 days		4 years 10 months 20 days		4 years 4 months 20 days
Weighted average discount rate		3.85%		3.85%		3.29%
Operating lease expense		$ 127	$ 91	$ 315	$ 275
Short-term lease expense		5	10	16	11
Total lease expense		132	101	331	286
Cash paid for amounts included in lease liabilities		$ 131	$ 100	330	286
Right-of-use assets obtained in exchange for operating lease liabilities commencing during the period	$ 548			$ 548	$ 0

Note 9 - Leases - Lease Liabili

Note 9 - Leases - Lease Liability Maturity Schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Twelve months ending September 30, 2025	$ 397
Twelve months ending September 30, 2026	352
Twelve months ending September 30, 2027	303
Twelve months ending September 30, 2028	304
Twelve months ending September 30, 2029	178
Thereafter	239
Total undiscounted cash flows	1,773
Less: discount	(147)
Lease liability	$ 1,626	$ 1,127

Note 10 - Stock Based Compens_3

Note 10 - Stock Based Compensation (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	May 09, 2023
Share-Based Payment Arrangement, Expense	$ 28	$ 93
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 61	$ 61
Stock Incentive Plan 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			120,000
Stock Incentive Plan 2023 [Member] | Restricted Stock Award [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		1 year

Note 10 - Stock Based Compens_4

Note 10 - Stock Based Compensation - Summary of Nonvested Shares (Details) - Restricted Stock Award [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Nonvested, shares (in shares) | shares	4,095
Nonvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30.73
Granted, shares (in shares) | shares	2,796
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30
Vested and released, shares (in shares) | shares	(2,052)
Vested and released, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30.7
Forfeited, shares (in shares) | shares	(460)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30.38
Nonvested, shares (in shares) | shares	4,379
Nonvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 30.32

Note 11 - Net Income Per Comm_3

Note 11 - Net Income Per Common Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income, basic	$ 2,676	$ 3,074	$ 4,544	$ 11,506
Weighted average number of common shares outstanding, basic (in shares)	6,356,594	5,889,687	6,092,468	5,889,687
Basic net income per common share (in dollars per share)	$ 0.42	$ 0.52	$ 0.75	$ 1.95
Dilutive shares for restricted stock awards: (in shares)	1,758	252	1,974	91
Net income, diluted	$ 2,676	$ 3,074	$ 4,544	$ 11,506
Weighted average number of common shares outstanding, fully diluted (in shares)	6,358,352	5,889,939	6,094,442	5,889,778
Fully diluted net income per common share (in dollars per share)	$ 0.42	$ 0.52	$ 0.75	$ 1.95

Note 12 - Goodwill and Other _3

Note 12 - Goodwill and Other Intangibles (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amortization of Intangible Assets	$ 102	$ 0	$ 137	$ 0

Note 12 - Goodwill and Other _4

Note 12 - Goodwill and Other Intangibles - Components of Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill, gross	$ 5,848
Goodwill addition	4,874
Goodwill, measurement adjustments	(4)
Goodwill, net	10,718	$ 5,848
Core deposit intangible, net	1,963	$ 0
Core Deposits [Member]
Core deposit intangible, gross	0
Core deposit intangible additional	2,100
Core deposit intangible, accumulated amortization	(137)
Core deposit intangible, net	$ 1,963

Note 12 - Goodwill and Other _5

Note 12 - Goodwill and Other Intangibles - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - Core Deposits [Member] $ in Thousands	Sep. 30, 2024 USD ($)
2024	$ 100
2025	373
2026	331
2027	290
2028	248
Thereafter	621
Total amortizing core deposit intangible	$ 1,963