Middlefield Banc (MBCN) 10-K 28 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0000836147
Entity Registrant Name	Middlefield Banc Corp.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-36613
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-1585111
Entity Address, Address Line One	15985 East High Street
Entity Address, City or Town	Middlefield
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44062-0035
City Area Code	440
Local Phone Number	632-1666
Trading Symbol	MBCN
Title of 12(b) Security	Common Stock, Without Par Value
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 215,200,000
Entity Common Stock, Shares Outstanding		8,069,144
Auditor Firm ID	74
Auditor Name	S. R. Snodgrass, P.C
Auditor Location	Cranberry Township, Pennsylvania

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 56,397	$ 51,404
Federal funds sold	4,439	2,405
Cash and cash equivalents	60,836	53,809
Investment securities available for sale, at fair value	170,779	164,967
Other investments	955	915
Loans:
Outstanding balance	1,478,130	1,352,872
Less: allowance for credit losses	21,693	14,438
Net loans	1,456,437	1,338,434
Premises and equipment, net	21,339	21,961
Goodwill	36,356	31,735
Core deposit intangibles	6,642	7,701
Bank-owned life insurance	34,349	33,811
Other real estate owned	0	5,821
Accrued interest receivable and other assets	35,190	28,528
TOTAL ASSETS	1,822,883	1,687,682
LIABILITIES
Noninterest-bearing demand	401,384	503,907
Interest-bearing demand	205,582	164,677
Money market	274,682	187,498
Savings	210,639	307,917
Time	334,315	238,020
Total deposits	1,426,602	1,402,019
Federal Home Loan Bank advances	163,000	65,000
Other borrowings	11,862	12,059
Accrued interest payable and other liabilities	15,738	10,913
TOTAL LIABILITIES	1,617,202	1,489,991
STOCKHOLDERS' EQUITY
Common stock, no par value; 25,000,000 shares authorized, 9,930,704 and 9,916,466 shares issued; 8,095,252 and 8,245,235 shares outstanding	161,388	161,029
Retained earnings	100,237	94,154
Accumulated other comprehensive loss	(16,090)	(22,144)
Treasury stock, at cost; 1,835,452 and 1,671,231 shares	(39,854)	(35,348)
TOTAL STOCKHOLDERS' EQUITY	205,681	197,691
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,822,883	1,687,682
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Loans:
Outstanding balance	183,545	191,748
Less: allowance for credit losses	2,668	2,203
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Loans:
Outstanding balance	401,580	380,580
Less: allowance for credit losses	4,480	5,597
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Loans:
Outstanding balance	82,506	58,251
Less: allowance for credit losses	1,796	662
Residential Portfolio Segment [Member]
Loans:
Outstanding balance	328,854	296,308
Less: allowance for credit losses	5,450	2,047
Commercial And Industrial [Member]
Loans:
Outstanding balance	221,508	195,602
Less: allowance for credit losses	4,377	1,483
Home Equity Lines of Credit [Member]
Loans:
Outstanding balance	127,818	128,065
Less: allowance for credit losses	750	1,753
Construction and Other [Member]
Loans:
Outstanding balance	125,105	94,199
Less: allowance for credit losses	1,990	609
Consumer Portfolio Segment [Member]
Loans:
Outstanding balance	7,214	8,119
Less: allowance for credit losses	$ 182	$ 84

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock, shares issued (in shares)	9,930,704	9,916,466
Common stock, shares outstanding (in shares)	8,095,252	8,245,235
Treasury stock, shares (in shares)	1,835,452	1,671,231

Consolidated Income Statement

Consolidated Income Statement - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
INTEREST AND DIVIDEND INCOME
Interest and fees on loans		$ 81,963,000	$ 48,513,000
Interest-earning deposits in other institutions		1,289,000	472,000
Federal funds sold		771,000	219,000
Investment securities:
Taxable interest		1,893,000	1,811,000
Tax-exempt interest		3,914,000	3,707,000
Dividends on stock		471,000	184,000
Total interest and dividend income		90,301,000	54,906,000
INTEREST EXPENSE
Deposits		18,995,000	4,018,000
Short-term borrowings		5,386,000	307,000
Other borrowings		717,000	404,000
Total interest expense		25,098,000	4,729,000
NET INTEREST INCOME		65,203,000	50,177,000
Provision for credit losses		3,002,000	0
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES		62,201,000	50,177,000
NONINTEREST INCOME
Loss on equity securities	[1]	(161,000)	(173,000)
Loss on other real estate owned	[1]	(170,000)	0
Earnings on bank-owned life insurance	[1]	823,000	459,000
Gain on sale of loans	[1]	97,000	24,000
Revenue from investment services		743,000	674,000
Gross rental income	[1]	421,000	951,000
Total noninterest income		6,691,000	6,746,000
NONINTEREST EXPENSE
Salaries and employee benefits		24,511,000	17,548,000
Occupancy expense		2,566,000	2,033,000
Equipment expense		1,241,000	1,074,000
Data processing and information technology costs		4,764,000	3,701,000
Ohio state franchise tax		1,578,000	1,157,000
Federal deposit insurance expense		861,000	329,000
Professional fees		2,293,000	1,500,000
Other real estate owned writedowns		0	1,200,000
Advertising expense		1,477,000	1,033,000
Software amortization expense		95,000	143,000
Core deposit intangible amortization		1,059,000	372,000
Gross other real estate owned expenses		510,000	707,000
Merger-related costs		473,000	2,382,000
Other expense		6,709,000	4,851,000
Total noninterest expense		48,137,000	38,030,000
Income before income taxes		20,755,000	18,893,000
Income taxes		3,387,000	3,220,000
NET INCOME		$ 17,368,000	$ 15,673,000
EARNINGS PER SHARE
Basic (in dollars per share)		$ 2.14	$ 2.6
Diluted (in dollars per share)		$ 2.14	$ 2.59
Deposit Account [Member]
NONINTEREST INCOME
Noninterest income revenue		$ 3,878,000	$ 3,850,000
Financial Service, Other [Member]
NONINTEREST INCOME
Noninterest income revenue		$ 1,060,000	$ 961,000
[1]Not within scope of ASC 606

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 17,368	$ 15,673
Other comprehensive income (loss):
Unrealized holding gain (loss) on securities available for sale	7,664	(32,413)
Tax effect	(1,610)	6,807
Total other comprehensive income (loss):	6,054	(25,606)
Comprehensive income (loss):	$ 23,422	$ (9,933)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Treasury Stock, Common [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Dec. 31, 2021						7,330,548
Balance at Dec. 31, 2021						$ 87,131	$ 83,971	$ 3,462	$ (29,229)	$ 145,335
Net income							15,673			15,673
Other comprehensive income								(25,606)		(25,606)
Common stock issued in business combination (in shares)						2,561,513
Common stock issued in business combination						$ 73,265				73,265
Stock-based compensation, net (in shares)						24,405
Stock-based compensation, net						$ 633				633
Treasury shares acquired									(6,119)	(6,119)
Cash dividends							(5,490)			$ (5,490)
Balance (in shares) at Dec. 31, 2022						9,916,466				8,245,235
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022		$ (4,421)			$ (4,421)
Balance at Dec. 31, 2022						$ 161,029	94,154	(22,144)	(35,348)	$ 197,691
Net income							17,368			17,368
Other comprehensive income								6,054		6,054
Common stock issued in business combination						$ 0				0
Stock-based compensation, net (in shares)						14,238
Stock-based compensation, net						$ 396				396
Treasury shares acquired									(4,506)	(4,506)
Cash dividends							(6,864)			(6,864)
Authorization of additional common shares						$ (37)				$ (37)
Balance (in shares) at Dec. 31, 2023						9,930,704				8,095,252
Balance at Dec. 31, 2023						$ 161,388	$ 100,237	$ (16,090)	$ (39,854)	$ 205,681

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retained Earnings [Member]
Cash dividends per share (in dollars per share)	$ 0.85	$ 0.81
Treasury acquired, shares (in shares)	164,221	229,420

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
OPERATING ACTIVITIES
Net income		$ 17,368,000	$ 15,673,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses		3,002,000	0
Loss on equity securities	[1]	161,000	173,000
Software amortization expense		95,000	143,000
Amortization of premium and discount on investment securities, net		593,000	624,000
Amortization of core deposit intangibles		1,059,000	372,000
Depreciation, amortization, and accretion, net		(108,000)	(373,000)
Stock-based compensation, net		374,000	307,000
Origination of loans held for sale		5,736,000	(1,350,000)
Proceeds from sale of loans held for sale		(5,639,000)	1,641,000
Gain on sale of loans held for sale		(97,000)	(24,000)
Earnings on bank-owned life insurance	[1]	(823,000)	(459,000)
Deferred		(705,000)	(324,000)
Losses on other real estate owned		170,000	1,200,000
(Increase) in accrued interest receivable		(1,183,000)	(209,000)
Increase in accrued interest payable		2,348,000	395,000
Other, net		5,000	498,000
Net cash provided by operating activities		22,356,000	18,287,000
INVESTING ACTIVITIES
Proceeds from repayments and maturities		3,259,000	4,235,000
Proceeds from sale of securities		0	57,887,000
Purchases		(2,000,000)	(32,290,000)
Purchase of other investments		(200,000)	0
Increase in loans, net		(129,220,000)	(55,864,000)
Proceeds from the sale of other real estate owned		5,651,000	0
Proceeds from bank-owned life insurance		289,000	0
Purchase of premises and equipment		(1,096,000)	(884,000)
Proceeds from the disposal of premises and equipment		0	165,000
Purchase of restricted stock		(7,462,000)	(1,448,000)
Redemption of restricted stock		4,237,000	1,183,000
Acquisition, net of cash paid		0	18,406,000
Net cash used in investing activities		(126,542,000)	(8,610,000)
FINANCING ACTIVITIES
Net increase (decrease) in deposits		24,780,000	(128,522,000)
Net increase in short-term borrowings		98,000,000	65,000,000
Repayment of other borrowings		(197,000)	(231,000)
Repurchase of common shares		(4,506,000)	(6,119,000)
Cash dividends		(6,864,000)	(5,490,000)
Net cash provided by (used in) financing activities		111,213,000	(75,362,000)
Increase (decrease) in cash and cash equivalents		7,027,000	(65,685,000)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		53,809,000	119,494,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD		60,836,000	53,809,000
SUPPLEMENTAL INFORMATION
Interest on deposits and borrowings		22,750,000	4,334,000
Income taxes		1,565,000	3,579,000
Transfers from loans held for sale to loans held for investment		0	(784,000)
Transfers from loans to other real estate owned		0	29,000
Increase in finance lease assets included in premises and equipment		0	611,000
Purchased loan fair value adjustment		4,621,000	0
Decrease in finance lease liabilities included in other borrowings		$ 0	$ (611,000)
[1]Not within scope of ASC 606

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Basis of Presentation The consolidated financial statements of Middlefield Banc Corp. ("Company") include its bank subsidiary, The Middlefield Banking Company (“MBC” or “Bank”), and a nonbank asset resolution subsidiary EMORECO, Inc. The consolidated financial statements also include the accounts of MBC’s subsidiaries, Middlefield Investments, Inc. (“MI”) and MB Insurance Services (“MIS”). All significant inter-company items have been eliminated. On March 13, 2019, December 31, 2023 may may not first 2022, December 31, 2023 December 1, 2022, not January 19, 2024. On December 1, 2022, six Estimates In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts and liabilities as of the balance sheet date and revenues and expenses for the period. Actual results could differ from those estimates. The Company’s significant accounting policies involve the more significant judgments and assumptions used in the preparation of the consolidated financial statements as of December 31, 2023 Cash and Cash Equivalents The Company has defined cash and cash equivalents as those amounts included in the Consolidated Balance Sheet captions as “Cash and due from banks” and “Federal funds sold” with original maturities of less than 90 Investments Management determines the appropriate classification of investment securities at the time of purchase and re-evaluates such designation as of each balance sheet date. Investment securities classified as available for sale are those securities that the Bank intends to hold for an indefinite period of time but not Investment securities classified as held to maturity are those securities the Bank has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs, or changes in general economic conditions. These securities are carried at cost, adjusted for the amortization of premium and accretion of discount, and computed by a method that approximates the interest method over the terms of the securities. As of December 31, 2023 not Equity securities, which are included in other investments on the Consolidated Balance Sheet, are measured at fair value with changes in fair value recognized in net income. Allowance for Credit Losses Investment Securities Available for Sale The Bank adopted ASU No. 2016 13 , Financial Instruments - Credit Loses - Topic ( 326 2016 13" , January 1, 2023. December 31, 2023 The Bank measures expected credit losses on available for sale investment securities when the Bank intends to sell, or when it is more likely than not not not The allowance for credit losses is included within investment securities available for sale on the Consolidated Balance Sheet. Changes in the allowance for credit losses are recorded within the provision for credit losses on the Consolidated Statement of Income. Losses are charged against the allowance when the Bank believes the collectability of an available for sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available for sale investment securities totaled $1.6 million on December 31, 2023 90 Credit Losses on Investment Securities Prior to adopting ASU 2016 13 The following sections were carried forward from the Annual Report on Form 10 December 31, 2022. Investment securities are classified at the time of purchase, based on management’s intention and ability, as securities held to maturity or securities available for sale. Debt securities acquired with the intent and ability to hold to maturity are stated at cost, adjusted for amortization of premium and accretion of discount, computed using a level yield method, and recognized as interest income adjustments. Certain other debt securities have been classified as available for sale to serve principally as a source of liquidity. Unrealized holding gains and losses for available for sale securities are reported as a separate component of stockholders’ equity, net of tax until realized. Realized security gains and losses are computed using the specific identification method. Interest and dividends on investment securities are recognized as income when earned. For 2022 Securities are evaluated quarterly and more frequently when economic or market conditions warrant such an evaluation to determine whether a decline in their value is other-than-temporary. For debt securities, management considers whether the present value of cash flows expected to be collected is less than the security’s amortized cost basis (the difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and the Bank’s intent to sell the security or whether it is more likely than not not not not . Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of unearned income, which includes net deferred loan fees and costs and unamortized premiums and discounts. Accrued interest receivable is included within accrued interest receivable and other assets on the Consolidated Balance Sheet. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loans’ yield (interest income). The Bank amortizes these amounts over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. Interest income is primarily recognized on an accrual basis according to formulas in written contracts, such as loan agreements. The loan portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: commercial construction, commercial and industrial loans, and commercial real estate loans. Consumer loans consist of the following classes: residential real estate loans, home equity loans, and consumer loans. For all classes of loans, the accrual of interest is discontinued when the contractual payment of principal or interest has become 90 may no Allowance for Credit Losses ("ACL") Loans The Bank adopted ASU 2016 13 , January 1, 2023. December 31, 2023 The allowance for credit losses ("ACL") is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. Loans, or portions thereof, are charged off against the ACL when they are deemed uncollectible. Expected recoveries do not The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers our historical loss experience, current conditions, and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may Management uses a discounted cash flow ("DCF") model to calculate the present value of the expected cash flows for pools of loans that share similar risk characteristics and compares the results of this calculation to the amortized cost basis to determine its ACL balance. The contractual term used in projecting the cash flows of a loan is based on the maturity date of a loan and is adjusted for prepayment or curtailment assumptions, which may The key inputs to the DCF model are ( 1 2 3 4 5 6 7 Probability of Default ("PD") In order to incorporate economic factors into forecasting within the DCF model, management elected to use the Loss Driver method to generate the PD rate inputs. The Loss Driver method analyzes how one Loss Given Default ("LGD") Management elected to use the Frye Jacobs parameter for determining the LGD input, which is an estimation technique that derives an LGD input from segment-specific risk curves that correlate LGD with PD. Prepayment and Curtailment Rates Prepayment Rates: Loan-level transaction data is used to calculate semi-annual prepayment rates. These semi-annual rates are annualized, and the average of the annualized rates is used in the DCF calculation for fixed payments or term loans. Rates are calculated for each pool. Curtailment Rates: Loan-level transaction data is used to calculate annual curtailment rates using available historical loan-level data. The average of the historical rates is used in the DCF model for interest-only payment or line-of-credit type loans. Rates are calculated for each pool. Reasonable and Supportable Forecasts The forecast data used in the DCF model is obtained via a subscription to a widely recognized and relied-upon company that publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario. Forecast Reversion Period Management uses forecasts to predict how economic factors will perform and has determined to use a four eight Expected Recoveries on Charged-off Loans Management performs an analysis to estimate recoveries that could be reasonably expected based on historical experience in order to account for expected recoveries on loans that have already been fully charged off and are not Discount Rate The effective interest rate of the underlying loans of the Company serves as the discount rate applied to the expected periodic cash flows. Management adjusts the effective interest rate used to discount expected cash flows to incorporate expected prepayments. Individual Evaluation Management evaluates individual instruments for expected credit losses when those instruments do not not The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company’s loan portfolio is segmented to a level that allows management to monitor risk and performance. The portfolio is segmented into Commercial Real Estate (“CRE”), which is further segmented into Owner Occupied (“CRE OO”), Non-owner Occupied (“CRE NOO”), and Multifamily Residential, Residential Real Estate (“RRE”), Commercial and Industrial (“C&I”), Home Equity Lines of Credit (“HELOC”), Construction and Other (“Construction”), and Consumer Installment Loans. The CRE loan segments consist of loans made to finance the activities of CRE owners and operators and certain agricultural loans. The RRE and HELOC loan segments consist of loans made to finance the activities of residential homeowners. The C&I loan segment consists of loans made to finance the activities of commercial customers and certain agricultural loans. The consumer loan segment consists primarily of installment loans and overdraft lines of credit connected with customer deposit accounts. Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not The Bank has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The ACL calculation for individual loans begins with the use of normal credit review procedures to identify whether a loan no third 2023, 1 2 3 not three 1 2 3 not Allowance for Loan Losses ("ALL") Prior to adopting ASU 2016 13 The Bank adopted ASU No. 2016 13 January 1, 2023. 2016 13, 310, Receivables December 31, 2022, The allowance for loan losses represents the amount that management estimates are adequate to provide for probable loan losses inherent in the loan portfolio. The allowance method is used in providing for loan losses. Accordingly, all loan losses are charged to the allowance, and all recoveries are credited to it. The allowance for loan losses is established through a provision for loan losses charged to operations. The provision is based on management’s periodic evaluation of the adequacy of the allowance for loan losses, which encompasses the overall risk characteristics of the various portfolio segments, experience with losses, the impact of economic conditions on borrowers, and other relevant factors. The estimates used in determining the adequacy of the allowance for loan losses, including the amounts and timing of future cash flows expected on impaired loans, are particularly susceptible to a significant change in the near term. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not ● national and local economic trends and conditions; ● levels of and trends in delinquency rates and nonaccrual loans; ● trends in volumes and terms of loans; ● effects of changes in lending policies; ● experience, ability, and depth of lending staff; ● value of underlying collateral; ● and concentrations of credit from a loan type, industry, and/or geographic standpoint. A majority of the Bank’s loan assets are loans to business owners of many types. The Bank makes commercial loans for real estate development and other business purposes required by the customer base. The Bank’s credit policies determine advance rates against the different forms of collateral that can be pledged against commercial loans. Typically, the majority of loans will be limited to a percentage of their underlying collateral values such as real estate values, equipment, eligible accounts receivable, and inventory. Individual loan advance rates may not 80 Residential mortgages and home equity loans are secured by the borrower’s residential real estate in either a first second 30 20 Consumer loans include installment loans, car loans, and overdraft lines of credit. The majority of these loans are unsecured. A loan is considered impaired when it is probable the borrower will not 89 not not first The Bank originates commercial and residential construction loans to developers and builders and, in some cases, to other commercial borrowers for approved construction projects. These loans are typically structured on a non-revolving basis and the draw of funds is dependent on successfully completed and verified progress of the project. These loans are generally secured by the real estate to be developed and may may For commercial loans secured by real estate, estimated fair values are determined primarily through third For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory, and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. Mortgage loans secured by one four Large groups of smaller-balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Bank does not Loans whose terms are modified are classified as troubled debt restructurings if the Bank grants such borrowers concessions and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings are restored to accrual status if principal and interest payments, under the modified terms, are current for six The allowance calculation methodology includes further segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments, for commercial and consumer loans. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful, and loss. Loans classified as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may not In addition, federal regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance for loan losses and may may not Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Bank adopted ASU No. 2016 13 January 1, 2023. Restricted Stock Common stock of the FHLB represents ownership in an institution that is wholly owned by other financial institutions. This equity security is accounted for at cost and classified with accrued interest and other assets in the Consolidated Balance Sheet. The FHLB of Cincinnati has reported profits for 2023 2022 not December 31, 2023 2022 Mortgage Banking Activities The Bank sells mortgage loans on a servicing retained basis. Servicing rights are initially recorded at fair value, with the Consolidated Income Statement effect recorded in gains on sales of loans. The Bank measures servicing assets using the amortization method. Loan servicing rights are amortized in proportion to and throughout estimated net future servicing revenue. The expected period of the estimated net servicing income is partly based on the expected prepayment of the underlying mortgages. The unamortized balance of mortgage servicing rights is included in accrued interest and other assets on the Consolidated Balance Sheet. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of outstanding principal and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Late fees and ancillary fees related to loan servicing are not December 31, 2023 2022 Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost net of accumulated depreciation. Depreciation is computed on the straight-line method over the assets' estimated useful lives, which range from three Leases The Company has operating and financing leases for several branch locations and office space. Generally, the underlying lease agreements do not may e.g. e.g. one Most leases include one As most of our leases do not Business Combinations Business combinations are accounted for under the acquisition method of accounting. Acquired assets, including separately identifiable intangible assets, and assumed liabilities are recorded at their acquisition-date fair values. The excess of the cost of acquisition over the fair values is recognized as goodwill. During the measurement period, which cannot exceed one Goodwill Goodwill represents the amount by which the cost of net assets acquired in a business combination exceeds their fair value. Goodwill is not October 1, not Intangible Assets Intangible assets include core deposit intangibles, which measure the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases. The core deposit intangibles are amortized over their expected useful lives, commonly ten Bank-Owned Life Insurance ( BOLI ) The Company owns insurance on the lives of a specific group of key employees. The policies were purchased to help offset the increase in the costs of various fringe benefit plans, including healthcare. The cash surrender value of these policies is included as an asset on the Consolidated Balance Sheet, and any increases in the cash surrender value are recorded as noninterest income on the Consolidated Statement of Income. In the event of the death of an insured individual under these policies, the Company would receive a death benefit, which would be recorded as tax-free noninterest income. Other Real Estate Owned ( OREO ) Real estate properties acquired through foreclosure are initially recorded at fair value at the foreclosure date, establishing a new cost basis. After foreclosure, the real estate is carried at the lower of cost or fair value less estimated cost to sell. Revenue and expenses from operations of the properties, gains or losses on sales, and additions to the valuation allowance are included in operating results. At December 31, 2023 2022 Fair Value Fair value is defined as the price to sell an asset or transfer a liability in an orderly transaction between market participants in the principal market. It represents an exit price at the measurement date. Valuation inputs can be observable or unobservable. All inputs, whether observable or unobservable, are ranked in accordance with a prescribed fair value hierarchy that gives the highest ranking to quoted prices in active markets for identification assets or liabilities (Level 1 3 2 one 1 2 3 may Assets and liabilities are recorded at fair value on a recurring or nonrecurring basis. Nonrecurring fair value adjustments are typically recorded with the application of lower of cost or fair value accounting or impairment. Income Taxes The Company and its subsidiaries file a consolidated federal income tax return. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. Fee-based Services Revenue Recognition Refer to Note 2 Stock-Based Compensation The Company accounts for stock-based compensation based on the grant date fair value of all share-based payment awards expected to vest, including employee share options to be recognized as employee compensation expense over the requisite service period. Compensation cost is recognized for restricted stock issued to employees based on the fair value of these awards at the grant date. The market price of the Company’s common shares at the grant date is used to estimate the fair value of restricted stock and stock awards. Stock-based compensation cost is recognized over the required service period, generally defined as the vesting period, and is recorded in "Salaries and employee benefits" expense. (See Note 16 Advertising Costs Advertising costs are expensed as incurred. Treasury Stock When shares recognized as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. The reserve for the Company’s treasury shares comprises the cost of the Company’s shares held by the Company. Earnings Per Share The Company provides a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated utilizing net income as reported in the numerator and average shares outstanding in the denominator. The computation of diluted earnings per share differs in that the dilutive effects of any stock options, warrants, and convertible securities are adjusted in the denominator. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements. Reclassification of Comparative Amounts Certain comparative amounts for prior years have been reclassified to conform to current-year presentations. Such reclassifications did not Accounting Pronouncements Adopted in 2023 In June 2016, 2016 13, Financial Instruments Credit Losses: Measurement of Credit Losses on Financial Instruments January 1, 2023, 2016 13. The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, investment securities available for sale and unfunded commitments. The Bank adopted the provisions of Financial Instruments - Credit Losses (Topic 326 326" 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, not January 1, 2023, The Bank adopted the provisions of ASC 326 January 1, 2023 No The following table illustrates the pre-tax impact of the adoption of this ASU: January 1, 2023 Allowance for Credit Losses Pre-adoption Adoption Impact As Reported ACL on loans Commercial real estate: Owner occupied $ 2,203 $ 811 $ 3,014 Non-owner occupied 5,597 (1,206 ) 4,391 Multifamily 662 591 1,253 Residential real estate 2,047 2,744 4,791 Commercial and industrial 1,483 2,320 3,803 Home equity lines of credit 1,753 (1,031 ) 722 Construction and other 609 956 1,565 Consumer installment 84 197 281 Total $ 14,438 $ 5,382 $ 19,820 ACL on unfunded commitments $ - $ 622 $ 622 See Note 7 2016 13 2016 13 In March 2022, 2022 02, Financial Instruments - Credit Losses (Topic 326 2022 02 January 1, 2023 not 7 2022 02 2022 02 In January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 2 2, not January 1, 2023 not On March 15, 2022, 2022, no December 16, 2022, February 27, 2023. December 31, 2023 Recent Accounting Pronouncements In March 2023, 2023 02, 323 December 15, 2023. not In January 2020, 2020 04, 848 March 2020, not not one 2022 06, 848 848 December 2022, December 2022, 2020 04 December 31, 2022 December 31, 2024. not In June 2022, 2022 03, 820 not not December 15, 2024. not In November 2023, 2023 07, 280 280. 280 820. December 15, 2023, December 15, 2024. In December 2023, 2023 09, 740 December 15, 2024. not

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. REVENUE RECOGNITION Following ASC Topic 606, Revenue from Contracts with Customers (Topic 606 not 606. twelve December 31, 2023 The main types of noninterest income within the scope of the standard are as follows: Service charges on deposit accounts Revenue from investment services Miscellaneous fee income The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows: For the Year Ended December 31, Noninterest Income 2023 2022 (Dollar amounts in thousands) Service charges on deposit accounts: Overdraft fees $ 995 $ 905 ATM banking fees 1,928 1,489 Service charges and other fees 955 1,456 Loss on equity securities ⁽ª⁾ (161 ) (173 ) Loss on sale of other real estate owned ⁽ª⁾ (170 ) - Earnings on bank-owned life insurance ⁽ª⁾ 823 459 Gain on sale of loans ⁽ª⁾ 97 24 Revenue from investment services 743 674 Miscellaneous fee income 380 299 Gross rental income ⁽ª⁾ 421 951 Other income 680 662 Total noninterest income $ 6,691 $ 6,746 (a) Not 606

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	3. EARNINGS PER SHARE The Company provides a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated by dividing net income by the average shares outstanding. Diluted earnings per share adds the dilutive effects of restricted stock to average shares outstanding. The following table sets forth the composition of the weighted-average common shares (denominator) used in the basic and diluted earnings per share computation for the year ended December 31: 2023 2022 Weighted-average common shares outstanding 9,925,689 7,551,769 Average treasury stock shares (1,822,459 ) (1,524,678 ) Weighted-average common shares and common stock equivalents used to calculate basic earnings per share 8,103,230 6,027,091 Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share 22,783 17,291 Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share 8,126,013 6,044,382 Outstanding on December 31, 2023 Outstanding on December 31, 2022 When shares recognized as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. The reserve for the Company’s treasury shares comprises the cost of the Company’s shares held by the Company. As of December 31, 2023 December 31, 2022

Note 4 - Accumulated Other Comp

Note 4 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	4. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the changes in accumulated other comprehensive income (loss) (“AOCI”) by component, net of tax: (Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale(a) Balance as of December 31, 2022 $ (22,144 ) Other comprehensive income 6,054 Balance at December 31, 2023 $ (16,090 ) (Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale(a) Balance as of December 31, 2021 $ 3,462 Other comprehensive loss (25,606 ) Balance as of December 31, 2022 $ (22,144 ) (a) All amounts are net of tax. There were no other reclassifications of amounts from AOCI for the years ended December 31, 2023 2022

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	5. FAIR VALUE MEASUREMENTS Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for an asset or liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following levels: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no not two This hierarchy requires the use of observable market data when available. The following tables present the assets measured at fair value on a recurring basis on the Consolidated Balance Sheet by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. December 31, 2023 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 23,118 $ 8,801 $ 31,919 Obligations of states and political subdivisions - 132,542 - 132,542 Mortgage-backed securities in government-sponsored entities - 6,318 - 6,318 Total investment securities available for sale - 161,978 8,801 170,779 Equity securities 814 - - 814 Total $ 814 $ 161,978 $ 8,801 $ 171,593 December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 21,427 $ 8,737 $ 30,164 Obligations of states and political subdivisions - 127,334 - 127,334 Mortgage-backed securities in government-sponsored entities - 7,469 - 7,469 Total investment securities available for sale - 156,230 8,737 164,967 Equity securities 915 - - 915 Total $ 915 $ 156,230 $ 8,737 $ 165,882 Investment Securities Available for Sale While the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of specific financial instruments could result in a different estimate of fair value at the reporting date. Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not not may Equity Securities no not The following table presents the fair value reconciliation of Level III assets measured at fair value on a recurring basis. Subordinated debt (Dollar amounts in thousands) 2023 2022 Beginning of year $ 8,737 $ 12,200 Purchases, sales, settlements: Purchases 1,000 500 Transfers out of Level III (1) (1,000 ) (3,750 ) Net change in unrealized loss on investment securities available-for-sale 64 (213 ) End of year $ 8,801 $ 8,737 ( 1 Transfers between hierarchy levels are based on the availability of sufficient observable inputs to meet Level II versus Level III criteria. The level designation of each financial instrument is reassessed at the end of each period. The following table presents the assets measured at fair value on a non-recurring basis on the Consolidated Balance Sheet by level within the fair value hierarchy. December 31, 2023 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a non-recurring basis: Collateral-dependent loans $ - $ - $ 3,361 $ 3,361 December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a non-recurring basis: Collateral-dependent loans $ - $ - $ 1,143 $ 1,143 Other real estate owned - - 5,792 5,792 Collateral-Dependent Loans third may not not December 31, 2023 2022 Other Real Estate Owned ("OREO") may The following table presents additional quantitative information about assets measured at fair value on a non-recurring basis and for which the Company uses Level III inputs to determine fair value: Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2023 Collateral-dependent loans $ 3,361 Appraisal of collateral (1) Appraisal adjustments (2) 20.1% Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2022 Collateral-dependent loans $ 1,143 Appraisal of collateral (1) Appraisal adjustments (2) 12.0% Other real estate owned $ 5,792 Appraisal of collateral (1) Appraisal adjustments (2) 8.4% ( 1 Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level III inputs that are not ( 2 Appraisals may The estimated fair value of the Company’s financial instruments not December 31, 2023 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Net loans $ 1,456,437 $ - $ - $ 1,370,657 $ 1,370,657 Mortgage servicing rights 1,636 2,781 2,781 Financial liabilities: Non-maturing deposits $ 1,092,287 $ 1,092,287 $ - $ - $ 1,092,287 Time deposits 334,315 - - 331,638 331,638 Other borrowings 11,862 - - 11,862 11,862 December 31, 2022 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Net loans $ 1,338,434 $ - $ - $ 1,298,814 $ 1,298,814 Mortgage servicing rights 2,072 - - 2,473 2,473 Financial liabilities: Non-maturing deposits $ 1,163,999 $ 1,163,999 $ - $ - $ 1,163,999 Time deposits 238,020 - - 231,218 231,218 Other borrowings 12,059 - - 12,059 12,059 Included within other borrowings is an $8.2 million note payable, which matures in December 2037. In addition to the financial instruments included in the above tables, cash and cash equivalents, bank-owned life insurance, Federal Home Loan Bank (the “FHLB”) stock, other investments, accrued interest receivable, Federal Home Loan Bank advances, finance lease liabilities, and accrued interest payable, are carried at cost, which approximates the fair value of the instruments.

Note 6 - Investments and Equity

Note 6 - Investments and Equity Securities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	6. INVESTMENT AND EQUITY SECURITIES The amortized cost and fair values of investment securities available for sale are as follows: December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost (a) Gains Losses Value Subordinated debt $ 34,300 $ 70 $ (2,451 ) $ 31,919 Obligations of states and political subdivisions: Tax-exempt 149,881 153 (17,492 ) 132,542 Mortgage-backed securities in government-sponsored entities 6,965 - (647 ) 6,318 Total $ 191,146 $ 223 $ (20,590 ) $ 170,779 (a) Amortized cost excludes accrued interest receivable. Refer to Note 10 December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost (a) Gains Losses Value Subordinated debt $ 32,300 $ 3 $ (2,139 ) $ 30,164 Obligations of states and political subdivisions: Taxable 500 - - 500 Tax-exempt 151,896 49 (25,111 ) 126,834 Mortgage-backed securities in government-sponsored entities 8,302 - (833 ) 7,469 Total $ 192,998 $ 52 $ (28,083 ) $ 164,967 (a) Amortized cost excludes accrued interest receivable. Refer to Note 10 The amortized cost and fair value of investment securities at December 31, 2023 may Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 567 $ 567 Due after one year through five years 2,116 2,048 Due after five years through ten years 54,815 52,045 Due after ten years 133,648 116,119 Total $ 191,146 $ 170,779 There were no investment securities sold during the years ended December 31, 2023 2022 December 31, 2023. Investment securities with an approximate carrying value of $118.8 million and $89.9 million on December 31, 2023 2022 The following table shows the Company’s gross unrealized losses and fair value, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position. December 31, 2023 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 994 $ (6 ) $ 29,356 $ (2,445 ) $ 30,350 $ (2,451 ) Obligations of states and political subdivisions: Tax-exempt 1,386 (10 ) 106,078 (17,482 ) 107,464 (17,492 ) Mortgage-backed securities in government-sponsored entities 195 (1 ) 6,122 (646 ) 6,317 (647 ) Total $ 2,575 $ (17 ) $ 141,556 $ (20,573 ) $ 144,131 $ (20,590 ) December 31, 2022 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 12,638 $ (1,129 ) $ 8,790 $ (1,010 ) $ 21,428 $ (2,139 ) Obligations of states and political subdivisions: Tax-exempt 75,343 (10,488 ) 41,138 (14,623 ) 116,481 (25,111 ) Mortgage-backed securities in government-sponsored entities 6,153 (480 ) 1,316 (353 ) 7,469 (833 ) Total $ 94,134 $ (12,097 ) $ 51,244 $ (15,986 ) $ 145,378 $ (28,083 ) Every quarter, the Company evaluates investment securities with unrealized losses to determine if the decline in fair value has resulted from credit losses or other factors. There were 9 securities in an unrealized loss position for less than twelve twelve December 31, 2023 not not not not not December 31, 2023 2016 13, December 31, 2022. Other investments, which primarily represents equity securities, totaled $955 and $915 at December 31, 2023 2022 December 31, 2023 2022

Note 7 - Loans and Related Allo

Note 7 - Loans and Related Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	7. LOANS AND RELATED ALLOWANCE FOR CREDIT LOSSES The following table summarizes the loan portfolio by primary segment and class of financial receivable (in thousands) (a)(b) December 31, December 31, 2023 2022 Commercial real estate: Owner occupied $ 183,545 $ 191,748 Non-owner occupied 401,580 380,580 Multifamily 82,506 58,251 Residential real estate 328,854 296,308 Commercial and industrial 221,508 195,602 Home equity lines of credit 127,818 128,065 Construction and Other 125,105 94,199 Consumer installment 7,214 8,119 Total loans 1,478,130 1,352,872 Less: Allowance for credit losses (21,693 ) (14,438 ) Net loans $ 1,456,437 $ 1,338,434 (a) Accrued interest of $5.5 million and $4.3 million at December 31, 2023 December 31, 2022 (b) Unearned income, including net deferred loan fees and costs and unamortized premiums and discounts, totaled $9.2 million and $4.5 million at December 31, 2023 2022, Allowance for Credit Losses: Loans On January 1, 2023, 2016 13. Prior to January 1, 2023 310. Management reviews the loan portfolio quarterly using a defined, consistently applied process to make appropriate and timely adjustments to the ACL. When information confirms all or part of specific loans to be uncollectible, these amounts are promptly charged off against the ACL. The following tables summarize the ACL within the primary segments of the loan portfolio and the activity within those segments (in thousands): For the Twelve Months Ended December 31, 2023 Allowance for Credit Losses Balance CECL Balance December 31, 2022 Adoption Charge-offs Recoveries Provision December 31, 2023 Loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ (46 ) $ 5 $ (305 ) $ 2,668 Non-owner occupied 5,597 (1,206 ) - - 89 4,480 Multifamily 662 591 - - 543 1,796 Residential real estate 2,047 2,744 (108 ) 13 754 5,450 Commercial and industrial 1,483 2,320 (85 ) 38 621 4,377 Home equity lines of credit 1,753 (1,031 ) - 70 (42 ) 750 Construction and other 609 956 - - 425 1,990 Consumer installment 84 197 (63 ) 207 (243 ) 182 Total $ 14,438 $ 5,382 $ (302 ) $ 333 $ 1,842 $ 21,693 For the Twelve Months Ended December 31, 2022 Allowance for Credit Losses Balance Balance December 31, 2021 Charge-offs Recoveries Provision December 31, 2022 Loans: Commercial real estate: Owner occupied $ 1,836 $ - $ 5 $ 362 $ 2,203 Non-owner occupied 7,431 (150 ) 23 (1,707 ) 5,597 Multifamily 454 - - 208 662 Residential real estate 1,740 - 61 246 2,047 Commercial and industrial 882 (40 ) 312 329 1,483 Home equity lines of credit 1,452 (25 ) - 326 1,753 Construction and other 533 - - 76 609 Consumer installment 14 (231 ) 141 160 84 Total $ 14,342 $ (446 ) $ 542 $ - $ 14,438 The total ACL increased by $7.3 million, or 50%, from December 31, 2022 December 31, 2023. 2106 13 January 1, 2023, September 2023 not • residential, C&I, multifamily and construction loans are due to increases in outstanding balances. • owner occupied CRE and HELOC are due to a decrease in outstanding balances. • non-owner occupied CRE are due to a decrease in reserves allocated using the individual allocation method to a historically problematic credit. The provision fluctuations during the year ended December 31, 2022 • non-owner occupied commercial loans due to a decrease in substandard credits. • owner occupied commercial loans due to an increase in loans, coupled with an increase in the specific reserve on impaired loans • commercial and industrial loans, residential real estate loans, and multifamily loans due to an increase in loans • home equity lines of credit and residential loans are due to an increase in loans, coupled with an increase in the specific reserve on impaired loans. Credit Quality Indicators Management evaluates individual loans in all of the commercial segments for possible impairment based on guidelines established by the Board of Directors. Loans are individually analyzed when, based on current information and events, the Company will probably be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in evaluating credit loss include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall concerning the principal and interest owed. The evaluation of the need and amount of a specific allocation of the allowance and whether a loan can be removed from impairment status is made quarterly. Management uses a nine first five not not not To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay a loan as agreed, the Company has a structured loan rating process with several layers of internal and external oversight. Generally, consumer and residential mortgage loans are included in the Pass categories unless a specific action, such as payment delinquency, bankruptcy, repossession, or death, occurs to raise awareness of a possible credit quality loss. The Company’s Commercial Loan Officers are responsible for the timely and accurate risk rating of the loans in their portfolios at origination and on an ongoing basis. The Credit Department performs an annual review of all commercial relationships with loan balances of $750,000 or greater. Detailed reviews, including plans for resolution, are performed on criticized loans of $150,000 or more on at least a quarterly basis. Loans in the Special Mention and Substandard categories that are collectively evaluated for impairment are given separate consideration in the determination of the allowance. Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table represents outstanding loan balances by credit quality indicators and vintage year by class of financing receivable and current period gross charge-offs by year of origination as of December 31, 2023 December 31, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Amortized (Dollar amounts in thousands) 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Owner occupied Pass $ 14,634 $ 34,850 $ 41,609 $ 25,040 $ 12,304 $ 41,976 $ 2,662 $ 173,075 Special Mention - 2,271 - - 13 799 - 3,083 Substandard - 2,356 - 1,559 146 3,326 - 7,387 Total Owner occupied $ 14,634 $ 39,477 $ 41,609 $ 26,599 $ 12,463 $ 46,101 $ 2,662 $ 183,545 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 46 $ - $ 46 Non-owner occupied Pass $ 43,393 $ 95,098 $ 40,959 $ 22,707 $ 32,405 $ 127,469 $ 504 $ 362,535 Special Mention - 2,508 - - - 2,197 - 4,705 Substandard - - - - 5,237 24,569 - 29,806 Doubtful - - 647 - 3,887 - - 4,534 Total Non-owner occupied $ 43,393 $ 97,606 $ 41,606 $ 22,707 $ 41,529 $ 154,235 $ 504 $ 401,580 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Multifamily Pass $ 29,218 $ 25,776 $ 4,267 $ 10,453 $ 1,391 $ 11,231 $ 104 $ 82,440 Substandard - - - - - 66 - 66 Total Multifamily $ 29,218 $ 25,776 $ 4,267 $ 10,453 $ 1,391 $ 11,297 $ 104 $ 82,506 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass $ 50,086 $ 56,180 $ 78,909 $ 39,476 $ 19,418 $ 82,441 $ 672 $ 327,182 Substandard - 127 210 - 24 1,311 - 1,672 Total Residential real estate $ 50,086 $ 56,307 $ 79,119 $ 39,476 $ 19,442 $ 83,752 $ 672 $ 328,854 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 108 $ - $ 108 Commercial and industrial Pass $ 46,918 $ 43,494 $ 17,909 $ 25,143 $ 2,741 $ 6,533 $ 66,842 $ 209,580 Special Mention - - - - - - 184 184 Substandard 13 15 - 353 124 876 10,367 11,748 Loss - - - - - (4 ) - (4 ) Total Commercial and industrial $ 46,931 $ 43,509 $ 17,909 $ 25,496 $ 2,865 $ 7,405 $ 77,393 $ 221,508 Current-period gross charge-offs $ - $ - $ 75 $ - $ 6 $ 4 $ - $ 85 Home equity lines of credit Pass $ - $ 126 $ - $ 16 $ 63 $ 2,097 $ 124,001 $ 126,303 Substandard - 105 - 36 29 583 762 1,515 Total Home equity lines of credit $ - $ 231 $ - $ 52 $ 92 $ 2,680 $ 124,763 $ 127,818 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and other Pass $ 55,528 $ 23,059 $ 20,246 $ 1,777 $ 5,609 $ 851 $ 9,152 $ 116,222 Special Mention - 3,573 2,371 - 265 - - 6,209 Substandard - - 420 - 1,770 - 484 2,674 Total Construction and other $ 55,528 $ 26,632 $ 23,037 $ 1,777 $ 7,644 $ 851 $ 9,636 $ 125,105 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer installment Pass $ 1,810 $ 1,088 $ 324 $ 89 $ 74 $ 3,669 $ - $ 7,054 Substandard - 7 - - - 153 - 160 Total Consumer installment $ 1,810 $ 1,095 $ 324 $ 89 $ 74 $ 3,822 $ - $ 7,214 Current-period gross charge-offs $ - $ 25 $ - $ - $ - $ 38 $ - $ 63 Total Loans $ 241,600 $ 290,633 $ 207,871 $ 126,649 $ 85,500 $ 310,143 $ 215,734 $ 1,478,130 The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard and Doubtful within the internal risk-rating system (in thousands): Special Total December 31, 2022 Pass Mention Substandard Doubtful Loans Commercial real estate: Owner occupied $ 176,400 $ 6,873 $ 8,475 $ - $ 191,748 Non-owner occupied 331,584 6,387 42,609 - 380,580 Multifamily 58,251 - - - 58,251 Residential real estate 294,254 - 2,054 - 296,308 Commercial and industrial 185,674 7,936 1,992 - 195,602 Home equity lines of credit 127,080 - 985 - 128,065 Construction and other 90,728 308 3,163 - 94,199 Consumer installment 8,117 - 2 - 8,119 Total $ 1,272,088 $ 21,504 $ 59,280 $ - $ 1,352,872 Collateral-dependent Loans The following table presents individually analyzed and collateral-dependent loans by classes of loan type (in thousands): December 31, 2023 Type of Collateral (Dollar amounts in thousands) Real Estate Blanket Lien Investment/Cash Other Total Commercial real estate: Non-owner occupied $ 8,150 $ - $ - $ - $ 8,150 Total $ 8,150 $ - $ - $ - $ 8,150 Nonperforming and Past Due Loans The following tables present the aging of the recorded investment in past-due loans by class of loans (in thousands): 30-59 Days 60-89 Days 90 Days+ Total Total December 31, 2023 Current Past Due Past Due Past Due Past Due Loans Commercial real estate: Owner occupied $ 183,242 $ 197 $ - $ 106 $ 303 $ 183,545 Non-owner occupied 397,964 3,616 - - 3,616 401,580 Multifamily 82,440 - - 66 66 82,506 Residential real estate 326,224 1,366 1,010 254 2,630 328,854 Commercial and industrial 221,304 - 146 58 204 221,508 Home equity lines of credit 126,894 447 180 297 924 127,818 Construction and other 125,040 65 - - 65 125,105 Consumer installment 7,138 69 - 7 76 7,214 Total $ 1,470,246 $ 5,760 $ 1,336 $ 788 $ 7,884 $ 1,478,130 Purchase 30-59 Days 60-89 Days 90 Days+ Total Credit Total December 31, 2022 Current Past Due Past Due Past Due Past Due Impaired Loans Loans Commercial real estate: Owner occupied $ 191,748 $ - $ - $ - $ - $ - $ 191,748 Non-owner occupied 380,467 113 - - 113 2,992 380,580 Multifamily 58,251 - - - - - 58,251 Residential real estate 293,698 2,093 111 406 2,610 24 296,308 Commercial and industrial 195,532 62 4 4 70 - 195,602 Home equity lines of credit 127,494 415 145 11 571 - 128,065 Construction and other 93,997 202 - - 202 3,052 94,199 Consumer installment 8,096 23 - - 23 - 8,119 Total $ 1,349,283 $ 2,908 $ 260 $ 421 $ 3,589 $ 6,068 $ 1,352,872 The following tables present the recorded investment in nonaccrual loans and loans 90 December 31, 2023 Nonaccrual Nonaccrual Loans Past (Dollar amounts in thousands) with no with Total Due Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming Commercial real estate: Owner occupied $ - $ 252 $ 252 $ - $ 252 Non-owner occupied 4,534 3,616 8,150 - 8,150 Multifamily - 66 66 - 66 Residential real estate - 1,170 1,170 - 1,170 Commercial and industrial - 223 223 - 223 Home equity lines of credit - 856 856 - 856 Consumer installment 153 7 160 - 160 Total $ 4,687 $ 6,190 $ 10,877 $ - $ 10,877 90+ Days Past Due and December 31, 2022 Nonaccrual Accruing Commercial real estate: Owner occupied $ 69 $ - Residential real estate 1,431 - Commercial and industrial 186 - Home equity lines of credit 191 - Construction and other 68 - Consumer installment 166 - Total $ 2,111 $ - Interest income that would have been recorded had these loans not December 31, 2023 2022 Modifications to Borrowers Experiencing Financial Difficulty Effective January 1, 2023, 2022 02, may may 90 12 The table below details the amortized cost basis of the loans modified to borrowings experiencing financial difficulty, disaggregated by class of loans and type of concessions granted, and the financial effect of the modifications: For the Twelve Months Ended December 31, 2023 Modifications Payment Interest Rate Interst Rate Percentage of Deferral Reduction Reduction Total Loans Payment Term and Term and Term and Principal Held for Deferral Extension Extension Past Due Forgiveness Total Investment Commercial real estate: Non-owner occupied $ - $ 14,924 $ 2,507 $ - $ - $ 17,431 1.18 % Construction and other - 2,191 - - - 2,191 0.15 % Total $ - $ 17,115 $ 2,507 $ - $ - $ 19,622 1.33 % As of December 31, 2023, December 31, 2023, not Allowance for Credit Losses: Unfunded Commitments Upon adoption of ASU 2016 13 January 1, 2023, 2016 13, not December 31, 2023 Credit Quality Disclosures Prior to the Adoption of ASU 2016 13 The following table presents information related to impaired loans by class of loans as of December 31, 2022 ( December 31, 2022 Impaired Loans Unpaid Recorded Principal Related Investment Balance Allowance With no related allowance recorded: Commercial real estate: Owner occupied $ 4,141 $ 4,141 $ - Non-owner occupied 1,042 1,042 - Residential real estate 706 770 - Commercial and industrial 450 547 - Home equity lines of credit 112 112 - Total $ 6,451 $ 6,612 $ - With an allowance recorded: Commercial real estate: Owner occupied $ 1,509 $ 1,509 $ 407 Non-owner occupied 12,528 12,528 167 Residential real estate 317 317 28 Commercial and industrial 1,378 1,378 39 Home equity lines of credit 132 132 48 Total $ 15,864 $ 15,864 $ 689 Total: Commercial real estate: Owner occupied $ 5,650 $ 5,650 $ 407 Non-owner occupied 13,570 13,570 167 Residential real estate 1,023 1,087 28 Commercial and industrial 1,828 1,925 39 Home equity lines of credit 244 244 48 Total $ 22,315 $ 22,476 $ 689 The table above includes troubled debt restructuring totaling $3.3 million as of December 31, 2022. December 31, 2022. The following table presents the average recorded investment in impaired loans by class and interest income recognized by loan class under ASC 310, December 31, 2022 For the Year Ended December 31, 2022 Average Interest Recorded Income Investment Recognized Commercial real estate: Owner occupied $ 2,637 $ 231 Non-owner occupied 8,671 646 Residential real estate 998 46 Commercial and industrial 1,331 145 Home equity lines of credit 247 12 Total $ 13,884 $ 1,080 The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310 30: (In Thousands) December 01, 2022 December 31, 2022 Outstanding balance $ 7,919 $ 7,998 Carrying amount $ 6,019 $ 6,068 The primary risk of commercial and industrial loans is related to deterioration in the cash flow of the business, which may Nonperforming assets are nonaccrual loans, including nonaccrual troubled debt restructurings (“TDR”), loans 90 TDR Disclosures Prior to the Adoption of ASU 2022 02 TDR describes loans on which the bank has granted concessions for reasons related to the customer’s financial difficulties. Such concessions may one • reduction in the interest rate to below-market rates • extension of repayment requirements beyond normal terms • reduction of the principal amount owed • reduction of accrued interest due • acceptance of other assets in full or partial payment of a debt In each case, the concession is made due to deterioration in the borrower’s financial condition, and the new terms are less stringent than those required on a new loan with similar risk. The following tables summarize troubled debt restructurings that did not For the Year Ended December 31, 2022 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Commercial and industrial 3 - 3 1,252 1,252 There were no subsequent defaults of troubled debt restructurings for the year ended December 31, 2022

Note 8 - Premises and Equipment

Note 8 - Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	8. PREMISES AND EQUIPMENT Major classifications of premises and equipment at December 31 (Dollar amounts in thousands) 2023 2022 Land and land improvements $ 4,896 $ 4,896 Building and leasehold improvements 21,014 20,537 Furniture, fixtures, and equipment 10,104 9,485 Financing right-of-use assets 3,456 3,703 Total premises and equipment 39,470 38,621 Less accumulated depreciation and amortization 18,131 16,660 Total premises and equipment, net $ 21,339 $ 21,961 Depreciation expense charged to operations was $1.5 million in 2023 2022

Note 9 - Goodwill and Intangibl

Note 9 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	9. GOODWILL AND INTANGIBLE ASSETS Goodwill Our annual goodwill impairment testing is performed as of October 1 not October 1, 2023 (Dollar amount in thousands) Balance at December 31, 2021 $ 15,071 Liberty acquisition 16,664 Balance at December 31, 2022 31,735 Measurement period adjustment 4,621 Balance at December 31, 2023 $ 36,356 The carrying amount of the core deposit intangible was $6.6 million and $7.7 million for the years ended December 31, 2023 2022 December 31, 2023 2022 2023 2022 Core Deposit Intangible Core deposit intangible assets are amortized to their estimated residual values over their expected useful lives, commonly ten December 31, 2023 (Dollar amounts in thousands) Remaining 2024 $ 1,031 2025 998 2026 968 2027 691 2028 665 Thereafter 2,289 Total $ 6,642 Mortgage Servicing Rights We originate and periodically sell residential mortgage loans but continue to service those loans for the buyers. We record a servicing asset if we retain the right to service loans in exchange for servicing fees that exceed the going market servicing rate and are considered more than adequate compensation for servicing. Activity for mortgage servicing rights follows: (Dollar amounts in thousands) 2023 2022 Beginning of year $ 2,072 $ 542 Purchases (1) - 1,680 Servicing retained from loan sales 60 19 Amortization (496 ) (169 ) End of year $ 1,636 $ 2,072 ( 1 Reflects the fair value of the mortgage servicing rights acquired in the merger. The amortization of MSRs is determined in proportion to and over the period of the estimated servicing income. The amortization is recorded as a reduction to contractual fee income.

Note 10 - Accrued Interest Rece

Note 10 - Accrued Interest Receivable and Other Assets	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Assets Disclosure [Text Block]	10. ACCRUED INTEREST RECEIVABLE AND OTHER ASSETS The components of accrued interest receivable and other assets at the years ended December 31 (Dollar amounts in thousands) 2023 2022 Restricted stock $ 9,002 $ 5,777 Accrued interest receivable on investment securities 1,630 1,571 Accrued interest receivable on loans 5,457 4,333 Deferred tax asset, net 9,237 9,454 Operating right-of-use assets 560 717 Other 9,304 6,676 Total $ 35,190 $ 28,528

Note 11 - Deposits

Note 11 - Deposits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	11. DEPOSITS Time deposits that meet or exceed the FDIC Insurance limit of $250,000 December 31, 2023 2022 Scheduled maturities of all time deposits as of December 31, 2023 (Dollar amounts in thousands) 2024 $ 312,884 2025 10,044 2026 6,536 2027 2,031 2028 2,820 Total $ 334,315

Note 12 - Short-term Borrowings

Note 12 - Short-term Borrowings	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Short-Term Debt [Text Block]	12. SHORT-TERM BORROWINGS For the years ended December 31, 2023 2022, (Dollar amounts in thousands) 2023 2022 Balance at year-end $ 163,000 $ 65,000 Average balance outstanding $ 101,088 $ 8,576 Maximum month-end balance $ 163,000 $ 80,000 Weighted-average rate at year-end 5.47 % 4.38 % Weighted-average rate during the year 5.33 % 3.58 % Average balances outstanding during the year represent daily average balances, and average interest rates represent interest expense divided by the related average balance. The Company maintains a $6.0 million line of credit and a $10.0 million line of credit with other financial institutions. Both lines of credit have an adjustable rate based on the time of borrowings. On December 31, 2023 2022 December 31, 2023 2022 Under the terms of a blanket agreement, FHLB borrowings are secured by certain qualifying assets of the Company, which consist principally of first

Note 13 - Other Borrowings

Note 13 - Other Borrowings	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Borrowings [Text Block]	13. OTHER BORROWINGS Other borrowings for the years ended December 31, Weighted- (Dollar amounts in thousands) average Stated interest Description Maturity Date interest rate rate 2023 2022 Finance lease liabilities 10/30/34 through 11/30/41 3.04 % 2.50% to 3.51 % $ 3,614 $ 3,811 Junior subordinated debt 12/21/37 7.16 % 6.47% to 7.32 % 8,248 8,248 Total $ 11,862 $ 12,059 The scheduled maturities of other borrowings are as follows: (Dollar amounts in thousands) Weighted- Year Ending December 31, Amount Average Rate 2024 $ 202 3.04 % 2025 214 3.04 % 2026 227 3.04 % 2027 234 3.04 % 2028 241 3.04 % Beyond 2028 10,744 4.81 % Total $ 11,862 4.76 % The Bank has a $25.0 million irrevocable Standby Letter of Credit Agreement with the FHLB outstanding at December 31, 2023 The Company formed a special purpose entity (“Entity”) to issue $8.0 million of floating rate, obligated mandatorily redeemable securities, and $248,000 in common securities as part of a pooled offering. The rate adjusts quarterly, equal to SOFR plus 1.67%. The Entity may December 2006 December 2037. As of December 31, 2023 18,

Note 14 - Accrued Interest Paya

Note 14 - Accrued Interest Payable and Other Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	14. ACCRUED INTEREST PAYABLE AND OTHER LIABILITIES The components of accrued interest payable and other liabilities are as follows at December 31, 2023 2022 (Dollar amounts in thousands) Accrued interest payable on deposits $ 2,485 $ 693 Accrued interest payable on borrowings 741 $ 185 Accrued executives' benefits 4,567 4,440 Accrued salary and benefits 2,771 1,942 Operating lease liabilities 566 723 Other 4,608 2,930 Total $ 15,738 $ 10,913

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. INCOME TAXES The provision for federal income taxes for the years ended December 31 (Dollar amounts in thousands) 2023 2022 Current payable $ 4,092 $ 3,544 Deferred (705 ) (324 ) Total provision $ 3,387 $ 3,220 The tax effects of deductible and taxable temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows at December 31: (Dollar amounts in thousands) 2023 2022 Deferred tax assets: Allowance for credit losses $ 4,469 $ 2,921 Supplemental retirement plan 959 932 Investment security basis adjustment 18 18 Nonaccrual interest income 387 319 Accrued compensation 494 328 Deferred origination fees, net 878 26 Net unrealized loss on AFS securities 4,277 5,886 Lease liability 111 952 Acquisition fair value adjustments 77 728 Net operating losses - 366 Other 374 252 Gross deferred tax assets 12,044 12,728 Deferred tax liabilities: Premises and equipment 961 1,123 Net unrealized gain on equity securities 27 48 FHLB stock dividends 115 242 Intangibles 478 474 Mortgage servicing rights 344 435 Right of use assets 843 928 Other 39 24 Gross deferred tax liabilities 2,807 3,274 Net deferred tax assets $ 9,237 $ 9,454 No valuation allowance was established on December 31, 2023 2022 The reconciliation between the federal statutory rate and the Company’s effective consolidated income tax rate for the years ended December 31, (Dollar amounts in thousands) 2023 2022 % of % of Pretax Pretax Amount Income Amount Income Provision at statutory rate $ 4,358 21.0 % $ 3,967 21.0 % Tax-exempt income (1,044 ) (5.0 )% (893 ) (4.7 )% Nondeductible interest expense 22 0.1 % 5 - % Nondeductible acquisition expense - 0.0 % 175 0.9 % Other 51 0.1 % (34 ) (0.2 )% Actual tax expense and effective rate $ 3,387 16.2 % $ 3,220 17.0 % ASC 740 10 not not 50 not first no not first no At December 31, 2023 2022 740 10 not 12 The Company and the Bank are subject to U.S. federal income tax as well as an income tax in the state of Florida, and the Bank is subject to a capital-based franchise tax in the state of Ohio. The Company and the Bank are no December 31, 2020.

Note 16 - Employee Benefits

Note 16 - Employee Benefits	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	16. Employee Retirement Plan The Bank maintains section 401 21 December 31, 2023 2022 six second 2023 2022 Executive Deferred Compensation Plans The Company maintains executive deferred compensation plans to provide post-retirement payments to members of senior management. The plan agreements are noncontributory, defined contribution arrangements that provide supplemental retirement income benefits to several officers, with contributions made solely by the Bank. Accrued executive deferred compensation amounted to $3.8 million and $3.7 million as of December 31, 2023 2022 2023 2022 Stock Option and Restricted Stock Plan In 2017, 2017 “2017 2017 ten not 2017 December 31, 2023 There was no December 31, 2023 2022 During 2023 2022 2023 2022 third The liability for these accrued officer benefits was $758,000 and $693,000 for the years ended December 31, 2023 December 31, 2022 The Company recognizes restricted stock forfeitures in the period they occur. The following table presents the activity during 2023 Weighted- average Grant Date Fair Units Value Per Unit Nonvested at January 1, 2023 85,424 $ 24.34 Granted 36,173 27.57 Vested (11,791 ) 26.90 Forfeited (31,233 ) 25.26 Nonvested at December 31, 2023 78,573 $ 25.95 Expected to vest as of December 31, 2023 78,573 $ 25.95 As of December 31, 2023 2017 December 31, 2023 2022

Note 17 - Commitments and Conti

Note 17 - Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lease Disclosure [Text Block]	17. COMMITMENTS AND CONTINGENT LIABILITIES In the ordinary course of business, various outstanding commitments and certain contingent liabilities are not Commitments to Extend Credit December 31, (Dollar amounts in thousands) 2023 2022 Commitments to extend credit $ 418,952 $ 443,364 Standby letters of credit 5,884 869 Total $ 424,836 $ 444,233 The commitments to extend credit involve, to varying degrees, elements of credit and interest rate risk over the amount recognized in the Consolidated Balance Sheet. The Company’s exposure to credit loss, in the event of nonperformance by the other parties to the financial instruments, is represented by the contractual amounts as disclosed. The Company minimizes its exposure to credit loss under these commitments by subjecting them to credit approval, review procedures, and collateral requirements as deemed necessary. Loan commitments generally have fixed expiration dates within one Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third one Commitments to Fund We made an investment directly in a low-income housing tax credit operating partnership. As a limited partner, we are allocated tax credits and deductions associated with the underlying properties. Our maximum exposure to loss in connection with the partnership consists of the unamortized investment balance plus any unfunded equity commitments and tax credits claimed but subject to recapture. The investment at December 31, 2023 not 2023, December 31, 2023 Cannabis Industry We provide deposit services to customers who are licensed by the State of Ohio to do business in (or are related to) the Division of Cannabis Control as growers, processors, and dispensaries. Marijuana businesses are regulated by the Ohio Department of Commerce and legal in the State of Ohio, although it is not 2014 While we believe we are operating in compliance with the FinCEN guidelines, there can be no not no not may may no Leasing Commitments The Company leases six of its branch locations and one loan production office. As of December 31, 2023 December 31, 2023 December 31, 2023 Lease costs incurred are as follows for the years ended December 31: 2023 2022 Lease Costs: Finance lease cost: Amortization of right-of-use asset $ 248 $ 176 Interest Expense 112 116 Other 47 30 Operating lease cost 216 206 Total lease cost $ 623 $ 528 The following table displays the weighted-average term and discount rates for both operating and finance leases outstanding as of December 31, 2023 Operating Finance Weighted-average term (years) 4.2 14.6 Weighted-average discount rate 1.9% 3.0% The following table displays the undiscounted cash flows due related to operating and finance leases as of December 31, 2023 December 31, 2023 Operating Finance Undiscounted cash flows due within: 2024 $ 170 $ 308 2025 169 314 2026 134 320 2027 27 320 2028 27 320 2029 and thereafter 68 2,886 Total undiscounted cash flows 595 4,468 Impact of present value discount (29 ) (854 ) Amount reported on balance sheet $ 566 $ 3,614

Note 18 - Regulatory Restrictio

Note 18 - Regulatory Restrictions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Banking and Thrift Disclosure [Text Block]	18. REGULATORY RESTRICTIONS The Company is subject to the regulatory requirements of the Federal Reserve System as a bank holding company. The bank subsidiary is subject to regulations of the Federal Deposit Insurance Corporation (“FDIC”) and the Ohio Division of Financial Institutions. The Federal Reserve Board and the FDIC have extensive authority to prevent and remedy unsafe and unsound practices and violations of applicable laws and regulations by institutions and holding companies. The agencies may The Company is subject to the regulatory requirements of the Federal Reserve System as a bank holding company. The Bank is subject to regulations of the FDIC and the State of Ohio, Division of Financial Institutions. Cash Requirements The Federal Reserve Bank of Cleveland requires the Company to maintain certain average reserve balances. The reserves requirement was reduced to zero as of December 31, 2023 2022 Loans Federal law prevents the Company from borrowing from the Bank unless specific obligations secure the loans. Further, such a secured loan is limited to 10% of the Bank’s common stock and capital surplus. Dividends The Bank is subject to dividend restrictions that generally limit the amount of dividends that an Ohio state-chartered bank can pay. Under the Ohio Banking Code, cash dividends may not two 2024 2024

Note 19 - Regulatory Capital

Note 19 - Regulatory Capital	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	19. REGULATORY CAPITAL Financial institution regulators have established guidelines for minimum capital ratios for banks, thrifts, and bank and thrift holding companies. The net unrealized gain or loss on available for sale securities is generally not The Bank and the Company met each of the well-capitalized ratio guidelines as of December 31, 2023 December 31, 2023 2022 As of December 31, 2023 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 10.48 % 11.82 % 11.82 % 13.08 % Middlefield Banc Corp. 10.68 % 12.18 % 11.66 % 13.43 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 % As of December 31, 2022 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 11.16 % 12.63 % 12.63 % 13.61 % Middlefield Banc Corp. 11.30 % 12.80 % 12.25 % 13.78 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 %

Note 20 - Related Party Transac

Note 20 - Related Party Transaction	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	20. Related Party Transaction Loans to principal officers, directors, and their affiliates during 2023 2022 (Dollars in thousands) 2023 2022 Beginning balance $ 2,057 $ 2,333 New loans 23,922 - Repayments (1,794 ) (276 ) Ending balance $ 24,185 $ 2,057 Deposits of related parties amount to $33.1 million and $24.1 million as of December 31, 2023 2022

Note 21 - Business Combination

Note 21 - Business Combination	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	21. BUSINESS COMBINATION As described in Note 1, December 1, 2022, one The Company expects to finalize its analysis of the acquired assets and assumed liabilities in the transaction within one may one The Company also recorded an identifiable intangible asset representing the core deposit base of Liberty. The discounted cash flow method was used in valuing this intangible. This method is based upon the principle of future benefits; economic value is based on anticipated future benefits as measured by cash flows expected to occur in the future. The estimated future cash flows are converted to a value indicator by determining the present value of the cash flows using a discount rate. The discount rate is based on the nature of the business, the level of risk, and the expected stability of the estimated future cash flows. The higher the risk, the higher the discount rate, and the lower the value indicator. Time deposit fair values were estimated using an income approach. The methodology entailed discounting the contractual cash flows of the instruments over their remaining contractual lives at prevailing market rates. Interest and principal payments were projected for each category of CDs over the period from the valuation date to the maturity date. These payments represent future cash flows to be paid to depositors until maturity. Using appropriate market interest rates for each category of CDs, the future cash flows were discounted to their present value equivalents. At the time of the merger, the preliminary fair value of the loans was determined using the income approach. The loans' underlying characteristics were considered, and various assumptions were applied regarding credit, interest, and prepayment risks for the loans based on loan types, payment types and fixed or variable classifications. Management reviewed the valuation approach, and during the second 2023, Middlefield recorded $21.3 million of goodwill associated with the purchase of Liberty. The following table summarizes the purchase of Liberty: (In Thousands, Except Per Share Data) Purchase Price Consideration in Common Stock Middlefield Banc Corp. shares issued 2,561,513 Value assigned to Middlefield Banc Corp. common shares $ 28.60 Purchase price assigned to Liberty common shares exchanged for 73,259 Purchase Price Consideration in Cash Cash paid in lieu of fractional shares 6 Total Purchase Price 73,265 Net Assets Acquired: Liberty shareholders equity $ 49,041 Adjustments to reflect assets acquired at fair value: Loans Allowance for credit loss 4,497 Loans - interest rate (4,583 ) Loans - general credit (3,852 ) Core deposit intangible 6,669 Investments (1,461 ) Mortgage servicing rights 830 Other 94 Adjustments to reflect liabilities acquired at fair value: Time deposits (228 ) Deferred taxes 973 Total net assets acquired 51,980 Goodwill resulting from merger $ 21,285 The following condensed statement reflects the amounts recognized as of the acquisition date for each major class of asset acquired and liability assumed at fair value: (In Thousands) Total purchase price $ 73,265 Assets (liabilities) acquired: Net assets acquired: Cash 18,406 Loans and loans held for sale 306,970 Investments 57,907 Premises and equipment, net 6,087 Accrued interest receivable 1,563 Bank-owned life insurance 16,290 Core deposit intangible 6,670 Mortgage servicing rights 1,680 Other assets 3,111 Time deposits (69,278 ) Non-time deposits (294,684 ) Accrued interest payable (246 ) Other liabilities (2,496 ) Total net assets acquired 51,980 Goodwill resulting from the Liberty merger $ 21,285 Results of operations for Liberty prior to the acquisition date are not December 31, 2022. December 31, 2022 Actual from Acquisition Date Through December 31, 2022 (in thousands) Net interest income $ 1,366 Noninterest income $ 117 Net income $ 867 The following table presents supplemental pro forma information as if the acquisition had occurred on January 1, 2022. not Pro Formas For the Year Ended December 31, 2022 (in thousands, except per share data) Net interest income $ 63,488 Noninterest income 10,151 Net income $ 14,610 Pro forma earnings per share: Basic $ 2.42 Diluted $ 2.42

Note 22 - Parent Company

Note 22 - Parent Company	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	22. PARENT COMPANY Following are condensed financial statements for the Company. December 31, 2023 2022 ASSETS Cash and due from banks $ 4,065 $ 201 Other investments 544 645 Investment in nonbank subsidiary 1 1 Investment in bank subsidiary 208,098 202,887 Other assets 2,125 2,984 TOTAL ASSETS $ 214,833 $ 206,718 LIABILITIES Other borrowings $ 8,248 $ 8,248 Other liabilities 904 779 TOTAL LIABILITIES 9,152 9,027 STOCKHOLDERS' EQUITY 205,681 197,691 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 214,833 $ 206,718 CONDENSED STATEMENT OF COMPREHENSIVE INCOME (LOSS) Year Ended December 31, 2023 2022 INCOME Dividends from bank subsidiary $ 17,000 $ 15,500 Loss on equity securities (100 ) (173 ) Other income 3 7 Total income 16,903 15,334 EXPENSES Interest expense 605 288 Salaries and employee benefits 751 667 Ohio state franchise tax 1,578 1,157 Other expense 1,032 3,434 Total expenses 3,966 5,546 Income before income taxes 12,937 9,788 Income taxes (854 ) (1,024 ) Income before equity in undistributed net income of subsidiaries 13,791 10,812 Equity in undistributed net income of subsidiaries 3,578 4,861 NET INCOME $ 17,369 $ 15,673 Comprehensive income (loss) $ 23,422 $ (9,933 ) CONDENSED STATEMENT OF CASH FLOW Year Ended December 31, 2023 2022 OPERATING ACTIVITIES Net income $ 17,369 $ 15,673 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed net income of subsidiaries (3,578 ) (4,861 ) Stock-based compensation expense, net 374 307 Loss on equity securities 100 173 Other, net 969 (297 ) Net cash provided by operating activities 15,234 10,995 INVESTING ACTIVITIES Acquisition, net of cash paid - 10 FINANCING ACTIVITIES Repurchase of common shares (4,506 ) (6,119 ) Cash dividends (6,864 ) (5,490 ) Net cash used in financing activities (11,370 ) (11,609 ) Increase (decrease) in cash 3,864 (604 ) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 201 805 CASH AND CASH EQUIVALENTS AT END OF YEAR $ 4,065 $ 201

Note 23 - Subsequent Events

Note 23 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	23. Subsequent Events Subsequent Event As previously disclosed, a cyber-attack occurred in April 2023 no third On January 8, 2024, January 10, 2024, two We maintain a cyber risk insurance policy to cover the costs resulting from cyber-attacks, such as the event that occurred in April 2023. not

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B — Other Information During the three December 31, 2023, no 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Principles of Consolidation and Basis of Presentation The consolidated financial statements of Middlefield Banc Corp. ("Company") include its bank subsidiary, The Middlefield Banking Company (“MBC” or “Bank”), and a nonbank asset resolution subsidiary EMORECO, Inc. The consolidated financial statements also include the accounts of MBC’s subsidiaries, Middlefield Investments, Inc. (“MI”) and MB Insurance Services (“MIS”). All significant inter-company items have been eliminated. On March 13, 2019, December 31, 2023 may may not first 2022, December 31, 2023 December 1, 2022, not January 19, 2024. On December 1, 2022, six
Use of Estimates, Policy [Policy Text Block]	Estimates In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts and liabilities as of the balance sheet date and revenues and expenses for the period. Actual results could differ from those estimates. The Company’s significant accounting policies involve the more significant judgments and assumptions used in the preparation of the consolidated financial statements as of December 31, 2023
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company has defined cash and cash equivalents as those amounts included in the Consolidated Balance Sheet captions as “Cash and due from banks” and “Federal funds sold” with original maturities of less than 90
Equity Method Investments [Policy Text Block]	Investments Management determines the appropriate classification of investment securities at the time of purchase and re-evaluates such designation as of each balance sheet date. Investment securities classified as available for sale are those securities that the Bank intends to hold for an indefinite period of time but not Investment securities classified as held to maturity are those securities the Bank has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs, or changes in general economic conditions. These securities are carried at cost, adjusted for the amortization of premium and accretion of discount, and computed by a method that approximates the interest method over the terms of the securities. As of December 31, 2023 not Equity securities, which are included in other investments on the Consolidated Balance Sheet, are measured at fair value with changes in fair value recognized in net income.
Marketable Securities, Policy [Policy Text Block]	Allowance for Credit Losses Investment Securities Available for Sale The Bank adopted ASU No. 2016 13 , Financial Instruments - Credit Loses - Topic ( 326 2016 13" , January 1, 2023. December 31, 2023 The Bank measures expected credit losses on available for sale investment securities when the Bank intends to sell, or when it is more likely than not not not The allowance for credit losses is included within investment securities available for sale on the Consolidated Balance Sheet. Changes in the allowance for credit losses are recorded within the provision for credit losses on the Consolidated Statement of Income. Losses are charged against the allowance when the Bank believes the collectability of an available for sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available for sale investment securities totaled $1.6 million on December 31, 2023 90 Credit Losses on Investment Securities Prior to adopting ASU 2016 13 The following sections were carried forward from the Annual Report on Form 10 December 31, 2022. Investment securities are classified at the time of purchase, based on management’s intention and ability, as securities held to maturity or securities available for sale. Debt securities acquired with the intent and ability to hold to maturity are stated at cost, adjusted for amortization of premium and accretion of discount, computed using a level yield method, and recognized as interest income adjustments. Certain other debt securities have been classified as available for sale to serve principally as a source of liquidity. Unrealized holding gains and losses for available for sale securities are reported as a separate component of stockholders’ equity, net of tax until realized. Realized security gains and losses are computed using the specific identification method. Interest and dividends on investment securities are recognized as income when earned. For 2022 Securities are evaluated quarterly and more frequently when economic or market conditions warrant such an evaluation to determine whether a decline in their value is other-than-temporary. For debt securities, management considers whether the present value of cash flows expected to be collected is less than the security’s amortized cost basis (the difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and the Bank’s intent to sell the security or whether it is more likely than not not not not
Financing Receivable [Policy Text Block]	Loans Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of unearned income, which includes net deferred loan fees and costs and unamortized premiums and discounts. Accrued interest receivable is included within accrued interest receivable and other assets on the Consolidated Balance Sheet. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loans’ yield (interest income). The Bank amortizes these amounts over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. Interest income is primarily recognized on an accrual basis according to formulas in written contracts, such as loan agreements. The loan portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: commercial construction, commercial and industrial loans, and commercial real estate loans. Consumer loans consist of the following classes: residential real estate loans, home equity loans, and consumer loans. For all classes of loans, the accrual of interest is discontinued when the contractual payment of principal or interest has become 90 may no
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Credit Losses ("ACL") Loans The Bank adopted ASU 2016 13 , January 1, 2023. December 31, 2023 The allowance for credit losses ("ACL") is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. Loans, or portions thereof, are charged off against the ACL when they are deemed uncollectible. Expected recoveries do not The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers our historical loss experience, current conditions, and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may Management uses a discounted cash flow ("DCF") model to calculate the present value of the expected cash flows for pools of loans that share similar risk characteristics and compares the results of this calculation to the amortized cost basis to determine its ACL balance. The contractual term used in projecting the cash flows of a loan is based on the maturity date of a loan and is adjusted for prepayment or curtailment assumptions, which may The key inputs to the DCF model are ( 1 2 3 4 5 6 7 Probability of Default ("PD") In order to incorporate economic factors into forecasting within the DCF model, management elected to use the Loss Driver method to generate the PD rate inputs. The Loss Driver method analyzes how one Loss Given Default ("LGD") Management elected to use the Frye Jacobs parameter for determining the LGD input, which is an estimation technique that derives an LGD input from segment-specific risk curves that correlate LGD with PD. Prepayment and Curtailment Rates Prepayment Rates: Loan-level transaction data is used to calculate semi-annual prepayment rates. These semi-annual rates are annualized, and the average of the annualized rates is used in the DCF calculation for fixed payments or term loans. Rates are calculated for each pool. Curtailment Rates: Loan-level transaction data is used to calculate annual curtailment rates using available historical loan-level data. The average of the historical rates is used in the DCF model for interest-only payment or line-of-credit type loans. Rates are calculated for each pool. Reasonable and Supportable Forecasts The forecast data used in the DCF model is obtained via a subscription to a widely recognized and relied-upon company that publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario. Forecast Reversion Period Management uses forecasts to predict how economic factors will perform and has determined to use a four eight Expected Recoveries on Charged-off Loans Management performs an analysis to estimate recoveries that could be reasonably expected based on historical experience in order to account for expected recoveries on loans that have already been fully charged off and are not Discount Rate The effective interest rate of the underlying loans of the Company serves as the discount rate applied to the expected periodic cash flows. Management adjusts the effective interest rate used to discount expected cash flows to incorporate expected prepayments. Individual Evaluation Management evaluates individual instruments for expected credit losses when those instruments do not not The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company’s loan portfolio is segmented to a level that allows management to monitor risk and performance. The portfolio is segmented into Commercial Real Estate (“CRE”), which is further segmented into Owner Occupied (“CRE OO”), Non-owner Occupied (“CRE NOO”), and Multifamily Residential, Residential Real Estate (“RRE”), Commercial and Industrial (“C&I”), Home Equity Lines of Credit (“HELOC”), Construction and Other (“Construction”), and Consumer Installment Loans. The CRE loan segments consist of loans made to finance the activities of CRE owners and operators and certain agricultural loans. The RRE and HELOC loan segments consist of loans made to finance the activities of residential homeowners. The C&I loan segment consists of loans made to finance the activities of commercial customers and certain agricultural loans. The consumer loan segment consists primarily of installment loans and overdraft lines of credit connected with customer deposit accounts. Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not The Bank has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The ACL calculation for individual loans begins with the use of normal credit review procedures to identify whether a loan no third 2023, 1 2 3 not three 1 2 3 not Allowance for Loan Losses ("ALL") Prior to adopting ASU 2016 13 The Bank adopted ASU No. 2016 13 January 1, 2023. 2016 13, 310, Receivables December 31, 2022, The allowance for loan losses represents the amount that management estimates are adequate to provide for probable loan losses inherent in the loan portfolio. The allowance method is used in providing for loan losses. Accordingly, all loan losses are charged to the allowance, and all recoveries are credited to it. The allowance for loan losses is established through a provision for loan losses charged to operations. The provision is based on management’s periodic evaluation of the adequacy of the allowance for loan losses, which encompasses the overall risk characteristics of the various portfolio segments, experience with losses, the impact of economic conditions on borrowers, and other relevant factors. The estimates used in determining the adequacy of the allowance for loan losses, including the amounts and timing of future cash flows expected on impaired loans, are particularly susceptible to a significant change in the near term. The allowance consists of specific, general, and unallocated components. The specific component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not ● national and local economic trends and conditions; ● levels of and trends in delinquency rates and nonaccrual loans; ● trends in volumes and terms of loans; ● effects of changes in lending policies; ● experience, ability, and depth of lending staff; ● value of underlying collateral; ● and concentrations of credit from a loan type, industry, and/or geographic standpoint. A majority of the Bank’s loan assets are loans to business owners of many types. The Bank makes commercial loans for real estate development and other business purposes required by the customer base. The Bank’s credit policies determine advance rates against the different forms of collateral that can be pledged against commercial loans. Typically, the majority of loans will be limited to a percentage of their underlying collateral values such as real estate values, equipment, eligible accounts receivable, and inventory. Individual loan advance rates may not 80 Residential mortgages and home equity loans are secured by the borrower’s residential real estate in either a first second 30 20 Consumer loans include installment loans, car loans, and overdraft lines of credit. The majority of these loans are unsecured. A loan is considered impaired when it is probable the borrower will not 89 not not first The Bank originates commercial and residential construction loans to developers and builders and, in some cases, to other commercial borrowers for approved construction projects. These loans are typically structured on a non-revolving basis and the draw of funds is dependent on successfully completed and verified progress of the project. These loans are generally secured by the real estate to be developed and may may For commercial loans secured by real estate, estimated fair values are determined primarily through third For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory, and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. Mortgage loans secured by one four Large groups of smaller-balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Bank does not Loans whose terms are modified are classified as troubled debt restructurings if the Bank grants such borrowers concessions and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings are restored to accrual status if principal and interest payments, under the modified terms, are current for six The allowance calculation methodology includes further segregation of loan classes into risk rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments, for commercial and consumer loans. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful, and loss. Loans classified as special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may not In addition, federal regulatory agencies, as an integral part of their examination process, periodically review the Bank’s allowance for loan losses and may may not Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Bank adopted ASU No. 2016 13 January 1, 2023.
Stockholders' Equity, Policy [Policy Text Block]	Restricted Stock Common stock of the FHLB represents ownership in an institution that is wholly owned by other financial institutions. This equity security is accounted for at cost and classified with accrued interest and other assets in the Consolidated Balance Sheet. The FHLB of Cincinnati has reported profits for 2023 2022 not December 31, 2023 2022
Mortgage Banking Activity [Policy Text Block]	Mortgage Banking Activities The Bank sells mortgage loans on a servicing retained basis. Servicing rights are initially recorded at fair value, with the Consolidated Income Statement effect recorded in gains on sales of loans. The Bank measures servicing assets using the amortization method. Loan servicing rights are amortized in proportion to and throughout estimated net future servicing revenue. The expected period of the estimated net servicing income is partly based on the expected prepayment of the underlying mortgages. The unamortized balance of mortgage servicing rights is included in accrued interest and other assets on the Consolidated Balance Sheet. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of outstanding principal and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Late fees and ancillary fees related to loan servicing are not December 31, 2023 2022
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost net of accumulated depreciation. Depreciation is computed on the straight-line method over the assets' estimated useful lives, which range from three
Lessee, Leases [Policy Text Block]	Leases The Company has operating and financing leases for several branch locations and office space. Generally, the underlying lease agreements do not may e.g. e.g. one Most leases include one As most of our leases do not
Business Combinations Policy [Policy Text Block]	Business Combinations Business combinations are accounted for under the acquisition method of accounting. Acquired assets, including separately identifiable intangible assets, and assumed liabilities are recorded at their acquisition-date fair values. The excess of the cost of acquisition over the fair values is recognized as goodwill. During the measurement period, which cannot exceed one
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the amount by which the cost of net assets acquired in a business combination exceeds their fair value. Goodwill is not October 1, not
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Intangible assets include core deposit intangibles, which measure the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases. The core deposit intangibles are amortized over their expected useful lives, commonly ten
Life Insurance Corporate or Bank Owned [Policy Text Block]	Bank-Owned Life Insurance ( BOLI ) The Company owns insurance on the lives of a specific group of key employees. The policies were purchased to help offset the increase in the costs of various fringe benefit plans, including healthcare. The cash surrender value of these policies is included as an asset on the Consolidated Balance Sheet, and any increases in the cash surrender value are recorded as noninterest income on the Consolidated Statement of Income. In the event of the death of an insured individual under these policies, the Company would receive a death benefit, which would be recorded as tax-free noninterest income.
Real Estate, Policy [Policy Text Block]	Other Real Estate Owned ( OREO ) Real estate properties acquired through foreclosure are initially recorded at fair value at the foreclosure date, establishing a new cost basis. After foreclosure, the real estate is carried at the lower of cost or fair value less estimated cost to sell. Revenue and expenses from operations of the properties, gains or losses on sales, and additions to the valuation allowance are included in operating results. At December 31, 2023 2022
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Fair value is defined as the price to sell an asset or transfer a liability in an orderly transaction between market participants in the principal market. It represents an exit price at the measurement date. Valuation inputs can be observable or unobservable. All inputs, whether observable or unobservable, are ranked in accordance with a prescribed fair value hierarchy that gives the highest ranking to quoted prices in active markets for identification assets or liabilities (Level 1 3 2 one 1 2 3 may Assets and liabilities are recorded at fair value on a recurring or nonrecurring basis. Nonrecurring fair value adjustments are typically recorded with the application of lower of cost or fair value accounting or impairment.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company and its subsidiaries file a consolidated federal income tax return. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.
Revenue from Contract with Customer [Policy Text Block]	Fee-based Services Revenue Recognition Refer to Note 2
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company accounts for stock-based compensation based on the grant date fair value of all share-based payment awards expected to vest, including employee share options to be recognized as employee compensation expense over the requisite service period. Compensation cost is recognized for restricted stock issued to employees based on the fair value of these awards at the grant date. The market price of the Company’s common shares at the grant date is used to estimate the fair value of restricted stock and stock awards. Stock-based compensation cost is recognized over the required service period, generally defined as the vesting period, and is recorded in "Salaries and employee benefits" expense. (See Note 16
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred.
Treasury Stock [Policy Text Block]	Treasury Stock When shares recognized as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. The reserve for the Company’s treasury shares comprises the cost of the Company’s shares held by the Company.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share The Company provides a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated utilizing net income as reported in the numerator and average shares outstanding in the denominator. The computation of diluted earnings per share differs in that the dilutive effects of any stock options, warrants, and convertible securities are adjusted in the denominator. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification of Comparative Amounts Certain comparative amounts for prior years have been reclassified to conform to current-year presentations. Such reclassifications did not
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Adopted in 2023 In June 2016, 2016 13, Financial Instruments Credit Losses: Measurement of Credit Losses on Financial Instruments January 1, 2023, 2016 13. The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, investment securities available for sale and unfunded commitments. The Bank adopted the provisions of Financial Instruments - Credit Losses (Topic 326 326" 310 30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, not January 1, 2023, The Bank adopted the provisions of ASC 326 January 1, 2023 No The following table illustrates the pre-tax impact of the adoption of this ASU: January 1, 2023 Allowance for Credit Losses Pre-adoption Adoption Impact As Reported ACL on loans Commercial real estate: Owner occupied $ 2,203 $ 811 $ 3,014 Non-owner occupied 5,597 (1,206 ) 4,391 Multifamily 662 591 1,253 Residential real estate 2,047 2,744 4,791 Commercial and industrial 1,483 2,320 3,803 Home equity lines of credit 1,753 (1,031 ) 722 Construction and other 609 956 1,565 Consumer installment 84 197 281 Total $ 14,438 $ 5,382 $ 19,820 ACL on unfunded commitments $ - $ 622 $ 622 See Note 7 2016 13 2016 13 In March 2022, 2022 02, Financial Instruments - Credit Losses (Topic 326 2022 02 January 1, 2023 not 7 2022 02 2022 02 In January 2017, 2017 04, Simplifying the Test for Goodwill Impairment 2 2, not January 1, 2023 not On March 15, 2022, 2022, no December 16, 2022, February 27, 2023. December 31, 2023 Recent Accounting Pronouncements In March 2023, 2023 02, 323 December 15, 2023. not In January 2020, 2020 04, 848 March 2020, not not one 2022 06, 848 848 December 2022, December 2022, 2020 04 December 31, 2022 December 31, 2024. not In June 2022, 2022 03, 820 not not December 15, 2024. not In November 2023, 2023 07, 280 280. 280 820. December 15, 2023, December 15, 2024. In December 2023, 2023 09, 740 December 15, 2024. not

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Accounting Standards Update and Change in Accounting Principle [Table Text Block]	January 1, 2023 Allowance for Credit Losses Pre-adoption Adoption Impact As Reported ACL on loans Commercial real estate: Owner occupied $ 2,203 $ 811 $ 3,014 Non-owner occupied 5,597 (1,206 ) 4,391 Multifamily 662 591 1,253 Residential real estate 2,047 2,744 4,791 Commercial and industrial 1,483 2,320 3,803 Home equity lines of credit 1,753 (1,031 ) 722 Construction and other 609 956 1,565 Consumer installment 84 197 281 Total $ 14,438 $ 5,382 $ 19,820 ACL on unfunded commitments $ - $ 622 $ 622

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	For the Year Ended December 31, Noninterest Income 2023 2022 (Dollar amounts in thousands) Service charges on deposit accounts: Overdraft fees $ 995 $ 905 ATM banking fees 1,928 1,489 Service charges and other fees 955 1,456 Loss on equity securities ⁽ª⁾ (161 ) (173 ) Loss on sale of other real estate owned ⁽ª⁾ (170 ) - Earnings on bank-owned life insurance ⁽ª⁾ 823 459 Gain on sale of loans ⁽ª⁾ 97 24 Revenue from investment services 743 674 Miscellaneous fee income 380 299 Gross rental income ⁽ª⁾ 421 951 Other income 680 662 Total noninterest income $ 6,691 $ 6,746

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	2023 2022 Weighted-average common shares outstanding 9,925,689 7,551,769 Average treasury stock shares (1,822,459 ) (1,524,678 ) Weighted-average common shares and common stock equivalents used to calculate basic earnings per share 8,103,230 6,027,091 Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share 22,783 17,291 Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share 8,126,013 6,044,382

Note 4 - Accumulated Other Co_2

Note 4 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale(a) Balance as of December 31, 2022 $ (22,144 ) Other comprehensive income 6,054 Balance at December 31, 2023 $ (16,090 ) (Dollars in thousands) Unrealized (losses)/gains on securities available-for-sale(a) Balance as of December 31, 2021 $ 3,462 Other comprehensive loss (25,606 ) Balance as of December 31, 2022 $ (22,144 )

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	December 31, 2023 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 23,118 $ 8,801 $ 31,919 Obligations of states and political subdivisions - 132,542 - 132,542 Mortgage-backed securities in government-sponsored entities - 6,318 - 6,318 Total investment securities available for sale - 161,978 8,801 170,779 Equity securities 814 - - 814 Total $ 814 $ 161,978 $ 8,801 $ 171,593 December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a recurring basis: Subordinated debt $ - $ 21,427 $ 8,737 $ 30,164 Obligations of states and political subdivisions - 127,334 - 127,334 Mortgage-backed securities in government-sponsored entities - 7,469 - 7,469 Total investment securities available for sale - 156,230 8,737 164,967 Equity securities 915 - - 915 Total $ 915 $ 156,230 $ 8,737 $ 165,882
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Subordinated debt (Dollar amounts in thousands) 2023 2022 Beginning of year $ 8,737 $ 12,200 Purchases, sales, settlements: Purchases 1,000 500 Transfers out of Level III (1) (1,000 ) (3,750 ) Net change in unrealized loss on investment securities available-for-sale 64 (213 ) End of year $ 8,801 $ 8,737
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	December 31, 2023 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a non-recurring basis: Collateral-dependent loans $ - $ - $ 3,361 $ 3,361 December 31, 2022 (Dollar amounts in thousands) Level I Level II Level III Total Assets measured on a non-recurring basis: Collateral-dependent loans $ - $ - $ 1,143 $ 1,143 Other real estate owned - - 5,792 5,792
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2023 Collateral-dependent loans $ 3,361 Appraisal of collateral (1) Appraisal adjustments (2) 20.1% Quantitative Information about Level III Fair Value Measurements (Dollar amounts in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2022 Collateral-dependent loans $ 1,143 Appraisal of collateral (1) Appraisal adjustments (2) 12.0% Other real estate owned $ 5,792 Appraisal of collateral (1) Appraisal adjustments (2) 8.4%
Fair Value, by Balance Sheet Grouping [Table Text Block]	December 31, 2023 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Net loans $ 1,456,437 $ - $ - $ 1,370,657 $ 1,370,657 Mortgage servicing rights 1,636 2,781 2,781 Financial liabilities: Non-maturing deposits $ 1,092,287 $ 1,092,287 $ - $ - $ 1,092,287 Time deposits 334,315 - - 331,638 331,638 Other borrowings 11,862 - - 11,862 11,862 December 31, 2022 Carrying Total Value Level I Level II Level III Fair Value (Dollar amounts in thousands) Financial assets: Net loans $ 1,338,434 $ - $ - $ 1,298,814 $ 1,298,814 Mortgage servicing rights 2,072 - - 2,473 2,473 Financial liabilities: Non-maturing deposits $ 1,163,999 $ 1,163,999 $ - $ - $ 1,163,999 Time deposits 238,020 - - 231,218 231,218 Other borrowings 12,059 - - 12,059 12,059

Note 6 - Investments and Equi_2

Note 6 - Investments and Equity Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost (a) Gains Losses Value Subordinated debt $ 34,300 $ 70 $ (2,451 ) $ 31,919 Obligations of states and political subdivisions: Tax-exempt 149,881 153 (17,492 ) 132,542 Mortgage-backed securities in government-sponsored entities 6,965 - (647 ) 6,318 Total $ 191,146 $ 223 $ (20,590 ) $ 170,779 December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair (Dollar amounts in thousands) Cost (a) Gains Losses Value Subordinated debt $ 32,300 $ 3 $ (2,139 ) $ 30,164 Obligations of states and political subdivisions: Taxable 500 - - 500 Tax-exempt 151,896 49 (25,111 ) 126,834 Mortgage-backed securities in government-sponsored entities 8,302 - (833 ) 7,469 Total $ 192,998 $ 52 $ (28,083 ) $ 164,967
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Fair (Dollar amounts in thousands) Cost Value Due in one year or less $ 567 $ 567 Due after one year through five years 2,116 2,048 Due after five years through ten years 54,815 52,045 Due after ten years 133,648 116,119 Total $ 191,146 $ 170,779
Gain (Loss) on Securities [Table Text Block]	December 31, 2023 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 994 $ (6 ) $ 29,356 $ (2,445 ) $ 30,350 $ (2,451 ) Obligations of states and political subdivisions: Tax-exempt 1,386 (10 ) 106,078 (17,482 ) 107,464 (17,492 ) Mortgage-backed securities in government-sponsored entities 195 (1 ) 6,122 (646 ) 6,317 (647 ) Total $ 2,575 $ (17 ) $ 141,556 $ (20,573 ) $ 144,131 $ (20,590 ) December 31, 2022 Less than Twelve Months Twelve Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized (Dollar amounts in thousands) Value Losses Value Losses Value Losses Subordinated debt $ 12,638 $ (1,129 ) $ 8,790 $ (1,010 ) $ 21,428 $ (2,139 ) Obligations of states and political subdivisions: Tax-exempt 75,343 (10,488 ) 41,138 (14,623 ) 116,481 (25,111 ) Mortgage-backed securities in government-sponsored entities 6,153 (480 ) 1,316 (353 ) 7,469 (833 ) Total $ 94,134 $ (12,097 ) $ 51,244 $ (15,986 ) $ 145,378 $ (28,083 )

Note 7 - Loans and Related Al_2

Note 7 - Loans and Related Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule Of Financing Receivable By Segment [Table Text Block]	December 31, December 31, 2023 2022 Commercial real estate: Owner occupied $ 183,545 $ 191,748 Non-owner occupied 401,580 380,580 Multifamily 82,506 58,251 Residential real estate 328,854 296,308 Commercial and industrial 221,508 195,602 Home equity lines of credit 127,818 128,065 Construction and Other 125,105 94,199 Consumer installment 7,214 8,119 Total loans 1,478,130 1,352,872 Less: Allowance for credit losses (21,693 ) (14,438 ) Net loans $ 1,456,437 $ 1,338,434
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	For the Twelve Months Ended December 31, 2023 Allowance for Credit Losses Balance CECL Balance December 31, 2022 Adoption Charge-offs Recoveries Provision December 31, 2023 Loans: Commercial real estate: Owner occupied $ 2,203 $ 811 $ (46 ) $ 5 $ (305 ) $ 2,668 Non-owner occupied 5,597 (1,206 ) - - 89 4,480 Multifamily 662 591 - - 543 1,796 Residential real estate 2,047 2,744 (108 ) 13 754 5,450 Commercial and industrial 1,483 2,320 (85 ) 38 621 4,377 Home equity lines of credit 1,753 (1,031 ) - 70 (42 ) 750 Construction and other 609 956 - - 425 1,990 Consumer installment 84 197 (63 ) 207 (243 ) 182 Total $ 14,438 $ 5,382 $ (302 ) $ 333 $ 1,842 $ 21,693 For the Twelve Months Ended December 31, 2022 Allowance for Credit Losses Balance Balance December 31, 2021 Charge-offs Recoveries Provision December 31, 2022 Loans: Commercial real estate: Owner occupied $ 1,836 $ - $ 5 $ 362 $ 2,203 Non-owner occupied 7,431 (150 ) 23 (1,707 ) 5,597 Multifamily 454 - - 208 662 Residential real estate 1,740 - 61 246 2,047 Commercial and industrial 882 (40 ) 312 329 1,483 Home equity lines of credit 1,452 (25 ) - 326 1,753 Construction and other 533 - - 76 609 Consumer installment 14 (231 ) 141 160 84 Total $ 14,342 $ (446 ) $ 542 $ - $ 14,438
Financing Receivable Credit Quality Indicators [Table Text Block]	December 31, 2023 Term Loans Amortized Cost Basis by Origination Year Revolving Amortized (Dollar amounts in thousands) 2023 2022 2021 2020 2019 Prior Cost Basis Total Commercial real estate: Owner occupied Pass $ 14,634 $ 34,850 $ 41,609 $ 25,040 $ 12,304 $ 41,976 $ 2,662 $ 173,075 Special Mention - 2,271 - - 13 799 - 3,083 Substandard - 2,356 - 1,559 146 3,326 - 7,387 Total Owner occupied $ 14,634 $ 39,477 $ 41,609 $ 26,599 $ 12,463 $ 46,101 $ 2,662 $ 183,545 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 46 $ - $ 46 Non-owner occupied Pass $ 43,393 $ 95,098 $ 40,959 $ 22,707 $ 32,405 $ 127,469 $ 504 $ 362,535 Special Mention - 2,508 - - - 2,197 - 4,705 Substandard - - - - 5,237 24,569 - 29,806 Doubtful - - 647 - 3,887 - - 4,534 Total Non-owner occupied $ 43,393 $ 97,606 $ 41,606 $ 22,707 $ 41,529 $ 154,235 $ 504 $ 401,580 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Multifamily Pass $ 29,218 $ 25,776 $ 4,267 $ 10,453 $ 1,391 $ 11,231 $ 104 $ 82,440 Substandard - - - - - 66 - 66 Total Multifamily $ 29,218 $ 25,776 $ 4,267 $ 10,453 $ 1,391 $ 11,297 $ 104 $ 82,506 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate Pass $ 50,086 $ 56,180 $ 78,909 $ 39,476 $ 19,418 $ 82,441 $ 672 $ 327,182 Substandard - 127 210 - 24 1,311 - 1,672 Total Residential real estate $ 50,086 $ 56,307 $ 79,119 $ 39,476 $ 19,442 $ 83,752 $ 672 $ 328,854 Current-period gross charge-offs $ - $ - $ - $ - $ - $ 108 $ - $ 108 Commercial and industrial Pass $ 46,918 $ 43,494 $ 17,909 $ 25,143 $ 2,741 $ 6,533 $ 66,842 $ 209,580 Special Mention - - - - - - 184 184 Substandard 13 15 - 353 124 876 10,367 11,748 Loss - - - - - (4 ) - (4 ) Total Commercial and industrial $ 46,931 $ 43,509 $ 17,909 $ 25,496 $ 2,865 $ 7,405 $ 77,393 $ 221,508 Current-period gross charge-offs $ - $ - $ 75 $ - $ 6 $ 4 $ - $ 85 Home equity lines of credit Pass $ - $ 126 $ - $ 16 $ 63 $ 2,097 $ 124,001 $ 126,303 Substandard - 105 - 36 29 583 762 1,515 Total Home equity lines of credit $ - $ 231 $ - $ 52 $ 92 $ 2,680 $ 124,763 $ 127,818 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and other Pass $ 55,528 $ 23,059 $ 20,246 $ 1,777 $ 5,609 $ 851 $ 9,152 $ 116,222 Special Mention - 3,573 2,371 - 265 - - 6,209 Substandard - - 420 - 1,770 - 484 2,674 Total Construction and other $ 55,528 $ 26,632 $ 23,037 $ 1,777 $ 7,644 $ 851 $ 9,636 $ 125,105 Current-period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - Consumer installment Pass $ 1,810 $ 1,088 $ 324 $ 89 $ 74 $ 3,669 $ - $ 7,054 Substandard - 7 - - - 153 - 160 Total Consumer installment $ 1,810 $ 1,095 $ 324 $ 89 $ 74 $ 3,822 $ - $ 7,214 Current-period gross charge-offs $ - $ 25 $ - $ - $ - $ 38 $ - $ 63 Total Loans $ 241,600 $ 290,633 $ 207,871 $ 126,649 $ 85,500 $ 310,143 $ 215,734 $ 1,478,130 Special Total December 31, 2022 Pass Mention Substandard Doubtful Loans Commercial real estate: Owner occupied $ 176,400 $ 6,873 $ 8,475 $ - $ 191,748 Non-owner occupied 331,584 6,387 42,609 - 380,580 Multifamily 58,251 - - - 58,251 Residential real estate 294,254 - 2,054 - 296,308 Commercial and industrial 185,674 7,936 1,992 - 195,602 Home equity lines of credit 127,080 - 985 - 128,065 Construction and other 90,728 308 3,163 - 94,199 Consumer installment 8,117 - 2 - 8,119 Total $ 1,272,088 $ 21,504 $ 59,280 $ - $ 1,352,872
Schedule of Collateral Dependent Loans [Table Text Block]	December 31, 2023 Type of Collateral (Dollar amounts in thousands) Real Estate Blanket Lien Investment/Cash Other Total Commercial real estate: Non-owner occupied $ 8,150 $ - $ - $ - $ 8,150 Total $ 8,150 $ - $ - $ - $ 8,150
Financing Receivable, Past Due [Table Text Block]	30-59 Days 60-89 Days 90 Days+ Total Total December 31, 2023 Current Past Due Past Due Past Due Past Due Loans Commercial real estate: Owner occupied $ 183,242 $ 197 $ - $ 106 $ 303 $ 183,545 Non-owner occupied 397,964 3,616 - - 3,616 401,580 Multifamily 82,440 - - 66 66 82,506 Residential real estate 326,224 1,366 1,010 254 2,630 328,854 Commercial and industrial 221,304 - 146 58 204 221,508 Home equity lines of credit 126,894 447 180 297 924 127,818 Construction and other 125,040 65 - - 65 125,105 Consumer installment 7,138 69 - 7 76 7,214 Total $ 1,470,246 $ 5,760 $ 1,336 $ 788 $ 7,884 $ 1,478,130 Purchase 30-59 Days 60-89 Days 90 Days+ Total Credit Total December 31, 2022 Current Past Due Past Due Past Due Past Due Impaired Loans Loans Commercial real estate: Owner occupied $ 191,748 $ - $ - $ - $ - $ - $ 191,748 Non-owner occupied 380,467 113 - - 113 2,992 380,580 Multifamily 58,251 - - - - - 58,251 Residential real estate 293,698 2,093 111 406 2,610 24 296,308 Commercial and industrial 195,532 62 4 4 70 - 195,602 Home equity lines of credit 127,494 415 145 11 571 - 128,065 Construction and other 93,997 202 - - 202 3,052 94,199 Consumer installment 8,096 23 - - 23 - 8,119 Total $ 1,349,283 $ 2,908 $ 260 $ 421 $ 3,589 $ 6,068 $ 1,352,872
Financing Receivable, Nonaccrual [Table Text Block]	December 31, 2023 Nonaccrual Nonaccrual Loans Past (Dollar amounts in thousands) with no with Total Due Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming Commercial real estate: Owner occupied $ - $ 252 $ 252 $ - $ 252 Non-owner occupied 4,534 3,616 8,150 - 8,150 Multifamily - 66 66 - 66 Residential real estate - 1,170 1,170 - 1,170 Commercial and industrial - 223 223 - 223 Home equity lines of credit - 856 856 - 856 Consumer installment 153 7 160 - 160 Total $ 4,687 $ 6,190 $ 10,877 $ - $ 10,877 90+ Days Past Due and December 31, 2022 Nonaccrual Accruing Commercial real estate: Owner occupied $ 69 $ - Residential real estate 1,431 - Commercial and industrial 186 - Home equity lines of credit 191 - Construction and other 68 - Consumer installment 166 - Total $ 2,111 $ -
Financing Receivable, Modified [Table Text Block]	For the Twelve Months Ended December 31, 2023 Modifications Payment Interest Rate Interst Rate Percentage of Deferral Reduction Reduction Total Loans Payment Term and Term and Term and Principal Held for Deferral Extension Extension Past Due Forgiveness Total Investment Commercial real estate: Non-owner occupied $ - $ 14,924 $ 2,507 $ - $ - $ 17,431 1.18 % Construction and other - 2,191 - - - 2,191 0.15 % Total $ - $ 17,115 $ 2,507 $ - $ - $ 19,622 1.33 % For the Year Ended December 31, 2022 Number of Contracts Pre-Modification Post-Modification Term Outstanding Recorded Outstanding Recorded Troubled Debt Restructurings Modification Other Total Investment Investment Commercial and industrial 3 - 3 1,252 1,252
Impaired Financing Receivables [Table Text Block]	December 31, 2022 Impaired Loans Unpaid Recorded Principal Related Investment Balance Allowance With no related allowance recorded: Commercial real estate: Owner occupied $ 4,141 $ 4,141 $ - Non-owner occupied 1,042 1,042 - Residential real estate 706 770 - Commercial and industrial 450 547 - Home equity lines of credit 112 112 - Total $ 6,451 $ 6,612 $ - With an allowance recorded: Commercial real estate: Owner occupied $ 1,509 $ 1,509 $ 407 Non-owner occupied 12,528 12,528 167 Residential real estate 317 317 28 Commercial and industrial 1,378 1,378 39 Home equity lines of credit 132 132 48 Total $ 15,864 $ 15,864 $ 689 Total: Commercial real estate: Owner occupied $ 5,650 $ 5,650 $ 407 Non-owner occupied 13,570 13,570 167 Residential real estate 1,023 1,087 28 Commercial and industrial 1,828 1,925 39 Home equity lines of credit 244 244 48 Total $ 22,315 $ 22,476 $ 689
Schedule of Additional Information Related to Impaired Loans [Table Text Block]	For the Year Ended December 31, 2022 Average Interest Recorded Income Investment Recognized Commercial real estate: Owner occupied $ 2,637 $ 231 Non-owner occupied 8,671 646 Residential real estate 998 46 Commercial and industrial 1,331 145 Home equity lines of credit 247 12 Total $ 13,884 $ 1,080
Acquired Loans [Table Text Block]	(In Thousands) December 01, 2022 December 31, 2022 Outstanding balance $ 7,919 $ 7,998 Carrying amount $ 6,019 $ 6,068

Note 8 - Premises and Equipme_2

Note 8 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	(Dollar amounts in thousands) 2023 2022 Land and land improvements $ 4,896 $ 4,896 Building and leasehold improvements 21,014 20,537 Furniture, fixtures, and equipment 10,104 9,485 Financing right-of-use assets 3,456 3,703 Total premises and equipment 39,470 38,621 Less accumulated depreciation and amortization 18,131 16,660 Total premises and equipment, net $ 21,339 $ 21,961

Note 9 - Goodwill and Intangi_2

Note 9 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	(Dollar amount in thousands) Balance at December 31, 2021 $ 15,071 Liberty acquisition 16,664 Balance at December 31, 2022 31,735 Measurement period adjustment 4,621 Balance at December 31, 2023 $ 36,356
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(Dollar amounts in thousands) Remaining 2024 $ 1,031 2025 998 2026 968 2027 691 2028 665 Thereafter 2,289 Total $ 6,642
Servicing Asset at Amortized Cost [Table Text Block]	(Dollar amounts in thousands) 2023 2022 Beginning of year $ 2,072 $ 542 Purchases (1) - 1,680 Servicing retained from loan sales 60 19 Amortization (496 ) (169 ) End of year $ 1,636 $ 2,072

Note 10 - Accrued Interest Re_2

Note 10 - Accrued Interest Receivable and Other Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Other Assets [Table Text Block]	(Dollar amounts in thousands) 2023 2022 Restricted stock $ 9,002 $ 5,777 Accrued interest receivable on investment securities 1,630 1,571 Accrued interest receivable on loans 5,457 4,333 Deferred tax asset, net 9,237 9,454 Operating right-of-use assets 560 717 Other 9,304 6,676 Total $ 35,190 $ 28,528

Note 11 - Deposits (Tables)

Note 11 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Time Deposit Maturities [Table Text Block]	(Dollar amounts in thousands) 2024 $ 312,884 2025 10,044 2026 6,536 2027 2,031 2028 2,820 Total $ 334,315

Note 12 - Short-term Borrowin_2

Note 12 - Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Short-Term Debt [Table Text Block]	(Dollar amounts in thousands) 2023 2022 Balance at year-end $ 163,000 $ 65,000 Average balance outstanding $ 101,088 $ 8,576 Maximum month-end balance $ 163,000 $ 80,000 Weighted-average rate at year-end 5.47 % 4.38 % Weighted-average rate during the year 5.33 % 3.58 %

Note 13 - Other Borrowings (Tab

Note 13 - Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	Weighted- (Dollar amounts in thousands) average Stated interest Description Maturity Date interest rate rate 2023 2022 Finance lease liabilities 10/30/34 through 11/30/41 3.04 % 2.50% to 3.51 % $ 3,614 $ 3,811 Junior subordinated debt 12/21/37 7.16 % 6.47% to 7.32 % 8,248 8,248 Total $ 11,862 $ 12,059
Schedule of Maturities of Long-Term Debt [Table Text Block]	(Dollar amounts in thousands) Weighted- Year Ending December 31, Amount Average Rate 2024 $ 202 3.04 % 2025 214 3.04 % 2026 227 3.04 % 2027 234 3.04 % 2028 241 3.04 % Beyond 2028 10,744 4.81 % Total $ 11,862 4.76 %

Note 14 - Accrued Interest Pa_2

Note 14 - Accrued Interest Payable and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Other Liabilities [Table Text Block]	2023 2022 (Dollar amounts in thousands) Accrued interest payable on deposits $ 2,485 $ 693 Accrued interest payable on borrowings 741 $ 185 Accrued executives' benefits 4,567 4,440 Accrued salary and benefits 2,771 1,942 Operating lease liabilities 566 723 Other 4,608 2,930 Total $ 15,738 $ 10,913

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(Dollar amounts in thousands) 2023 2022 Current payable $ 4,092 $ 3,544 Deferred (705 ) (324 ) Total provision $ 3,387 $ 3,220
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(Dollar amounts in thousands) 2023 2022 Deferred tax assets: Allowance for credit losses $ 4,469 $ 2,921 Supplemental retirement plan 959 932 Investment security basis adjustment 18 18 Nonaccrual interest income 387 319 Accrued compensation 494 328 Deferred origination fees, net 878 26 Net unrealized loss on AFS securities 4,277 5,886 Lease liability 111 952 Acquisition fair value adjustments 77 728 Net operating losses - 366 Other 374 252 Gross deferred tax assets 12,044 12,728 Deferred tax liabilities: Premises and equipment 961 1,123 Net unrealized gain on equity securities 27 48 FHLB stock dividends 115 242 Intangibles 478 474 Mortgage servicing rights 344 435 Right of use assets 843 928 Other 39 24 Gross deferred tax liabilities 2,807 3,274 Net deferred tax assets $ 9,237 $ 9,454
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(Dollar amounts in thousands) 2023 2022 % of % of Pretax Pretax Amount Income Amount Income Provision at statutory rate $ 4,358 21.0 % $ 3,967 21.0 % Tax-exempt income (1,044 ) (5.0 )% (893 ) (4.7 )% Nondeductible interest expense 22 0.1 % 5 - % Nondeductible acquisition expense - 0.0 % 175 0.9 % Other 51 0.1 % (34 ) (0.2 )% Actual tax expense and effective rate $ 3,387 16.2 % $ 3,220 17.0 %

Note 16 - Employee Benefits (Ta

Note 16 - Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Weighted- average Grant Date Fair Units Value Per Unit Nonvested at January 1, 2023 85,424 $ 24.34 Granted 36,173 27.57 Vested (11,791 ) 26.90 Forfeited (31,233 ) 25.26 Nonvested at December 31, 2023 78,573 $ 25.95 Expected to vest as of December 31, 2023 78,573 $ 25.95

Note 17 - Commitments and Con_2

Note 17 - Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Other Commitments [Table Text Block]	December 31, (Dollar amounts in thousands) 2023 2022 Commitments to extend credit $ 418,952 $ 443,364 Standby letters of credit 5,884 869 Total $ 424,836 $ 444,233
Lease, Cost [Table Text Block]	2023 2022 Lease Costs: Finance lease cost: Amortization of right-of-use asset $ 248 $ 176 Interest Expense 112 116 Other 47 30 Operating lease cost 216 206 Total lease cost $ 623 $ 528
Lease, Term and Discount Rate [Table Text Block]	Operating Finance Weighted-average term (years) 4.2 14.6 Weighted-average discount rate 1.9% 3.0%
Operating and Finance Lease, Liability, Maturity [Table Text Block]	Operating Finance Undiscounted cash flows due within: 2024 $ 170 $ 308 2025 169 314 2026 134 320 2027 27 320 2028 27 320 2029 and thereafter 68 2,886 Total undiscounted cash flows 595 4,468 Impact of present value discount (29 ) (854 ) Amount reported on balance sheet $ 566 $ 3,614

Note 19 - Regulatory Capital (T

Note 19 - Regulatory Capital (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	As of December 31, 2023 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 10.48 % 11.82 % 11.82 % 13.08 % Middlefield Banc Corp. 10.68 % 12.18 % 11.66 % 13.43 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 % As of December 31, 2022 Leverage Tier 1 Risk Based Common Equity Tier 1 Total Risk Based The Middlefield Banking Company 11.16 % 12.63 % 12.63 % 13.61 % Middlefield Banc Corp. 11.30 % 12.80 % 12.25 % 13.78 % Adequately capitalized ratio 4.00 % 6.00 % 4.50 % 8.00 % Adequately capitalized ratio plus fully phased-in capital conservation buffer 4.00 % 8.50 % 7.00 % 10.50 % Well-capitalized ratio (Bank only) 5.00 % 8.00 % 6.50 % 10.00 %

Note 20 - Related Party Trans_2

Note 20 - Related Party Transaction (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	(Dollars in thousands) 2023 2022 Beginning balance $ 2,057 $ 2,333 New loans 23,922 - Repayments (1,794 ) (276 ) Ending balance $ 24,185 $ 2,057

Note 21 - Business Combination

Note 21 - Business Combination (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	(In Thousands, Except Per Share Data) Purchase Price Consideration in Common Stock Middlefield Banc Corp. shares issued 2,561,513 Value assigned to Middlefield Banc Corp. common shares $ 28.60 Purchase price assigned to Liberty common shares exchanged for 73,259 Purchase Price Consideration in Cash Cash paid in lieu of fractional shares 6 Total Purchase Price 73,265 Net Assets Acquired: Liberty shareholders equity $ 49,041 Adjustments to reflect assets acquired at fair value: Loans Allowance for credit loss 4,497 Loans - interest rate (4,583 ) Loans - general credit (3,852 ) Core deposit intangible 6,669 Investments (1,461 ) Mortgage servicing rights 830 Other 94 Adjustments to reflect liabilities acquired at fair value: Time deposits (228 ) Deferred taxes 973 Total net assets acquired 51,980 Goodwill resulting from merger $ 21,285
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(In Thousands) Total purchase price $ 73,265 Assets (liabilities) acquired: Net assets acquired: Cash 18,406 Loans and loans held for sale 306,970 Investments 57,907 Premises and equipment, net 6,087 Accrued interest receivable 1,563 Bank-owned life insurance 16,290 Core deposit intangible 6,670 Mortgage servicing rights 1,680 Other assets 3,111 Time deposits (69,278 ) Non-time deposits (294,684 ) Accrued interest payable (246 ) Other liabilities (2,496 ) Total net assets acquired 51,980 Goodwill resulting from the Liberty merger $ 21,285
Business Acquisition, Pro Forma Information [Table Text Block]	Actual from Acquisition Date Through December 31, 2022 (in thousands) Net interest income $ 1,366 Noninterest income $ 117 Net income $ 867 Pro Formas For the Year Ended December 31, 2022 (in thousands, except per share data) Net interest income $ 63,488 Noninterest income 10,151 Net income $ 14,610 Pro forma earnings per share: Basic $ 2.42 Diluted $ 2.42

Note 22 - Parent Company (Table

Note 22 - Parent Company (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	December 31, 2023 2022 ASSETS Cash and due from banks $ 4,065 $ 201 Other investments 544 645 Investment in nonbank subsidiary 1 1 Investment in bank subsidiary 208,098 202,887 Other assets 2,125 2,984 TOTAL ASSETS $ 214,833 $ 206,718 LIABILITIES Other borrowings $ 8,248 $ 8,248 Other liabilities 904 779 TOTAL LIABILITIES 9,152 9,027 STOCKHOLDERS' EQUITY 205,681 197,691 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 214,833 $ 206,718
Condensed Income Statement [Table Text Block]	Year Ended December 31, 2023 2022 INCOME Dividends from bank subsidiary $ 17,000 $ 15,500 Loss on equity securities (100 ) (173 ) Other income 3 7 Total income 16,903 15,334 EXPENSES Interest expense 605 288 Salaries and employee benefits 751 667 Ohio state franchise tax 1,578 1,157 Other expense 1,032 3,434 Total expenses 3,966 5,546 Income before income taxes 12,937 9,788 Income taxes (854 ) (1,024 ) Income before equity in undistributed net income of subsidiaries 13,791 10,812 Equity in undistributed net income of subsidiaries 3,578 4,861 NET INCOME $ 17,369 $ 15,673 Comprehensive income (loss) $ 23,422 $ (9,933 )
Condensed Cash Flow Statement [Table Text Block]	Year Ended December 31, 2023 2022 OPERATING ACTIVITIES Net income $ 17,369 $ 15,673 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed net income of subsidiaries (3,578 ) (4,861 ) Stock-based compensation expense, net 374 307 Loss on equity securities 100 173 Other, net 969 (297 ) Net cash provided by operating activities 15,234 10,995 INVESTING ACTIVITIES Acquisition, net of cash paid - 10 FINANCING ACTIVITIES Repurchase of common shares (4,506 ) (6,119 ) Cash dividends (6,864 ) (5,490 ) Net cash used in financing activities (11,370 ) (11,609 ) Increase (decrease) in cash 3,864 (604 ) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 201 805 CASH AND CASH EQUIVALENTS AT END OF YEAR $ 4,065 $ 201

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual)			12 Months Ended
	Jan. 01, 2023 USD ($)	Dec. 01, 2022 USD ($) shares	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Servicing Asset at Fair Value, Amount			$ 210,300,000		$ 94,800,000
Mortgage Loans in Process of Foreclosure, Amount			228,000		68,000
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)			7,300,000
Retained Earnings (Accumulated Deficit)			$ 100,237,000		$ 94,154,000
Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss, Purchased with Credit Deterioration, Increase	$ 121,000
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)	5,400,000
Retained Earnings (Accumulated Deficit)	4,400,000
Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			10 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)			3 years
Minimum [Member] | Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)			3 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)			20 years
Maximum [Member] | Building and Building Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)			40 years
Commercial Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)	$ 622,000
Commercial Portfolio Segment [Member] | Minimum [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process			$ 250,000	$ 150,000
Accrued Interest Receivable and Other Assets [Member]
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss			$ 1,600,000
LBSI Insurance, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired					100%
Liberty Bancshares Inc [Member]
Business Combination, Amount Shares Issued to Acquiree's Shareholders Per Share (in shares) | shares		2.752
Stock Issued During Period, Shares, Acquisitions (in shares) | shares		2,561,513
Business Combination, Consideration Transferred, Total		$ 73,265,000
Number of Branches		6

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Impact of Adoption of ASU (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Less: allowance for credit losses	$ 21,693	$ 14,438	$ 14,438	$ 14,342
Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		5,382
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		19,820
Unfunded Loan Commitment [Member]
Less: allowance for credit losses		0
Unfunded Loan Commitment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		622
Unfunded Loan Commitment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		622
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Less: allowance for credit losses	2,668	2,203	2,203	1,836
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		811
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		3,014
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Less: allowance for credit losses	4,480	5,597	5,597	7,431
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		(1,206)
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		4,391
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Less: allowance for credit losses	1,796	662	662	454
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		591
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		1,253
Residential Portfolio Segment [Member]
Less: allowance for credit losses	5,450	2,047	2,047	1,740
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		2,744
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		4,791
Commercial And Industrial [Member]
Less: allowance for credit losses	4,377	1,483	1,483	882
Commercial And Industrial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		2,320
Commercial And Industrial [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		3,803
Home Equity Lines of Credit [Member]
Less: allowance for credit losses	750	1,753	1,753	1,452
Home Equity Lines of Credit [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		(1,031)
Home Equity Lines of Credit [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		722
Construction and Other [Member]
Less: allowance for credit losses	1,990	609	609	533
Construction and Other [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		956
Construction and Other [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		1,565
Consumer Portfolio Segment [Member]
Less: allowance for credit losses	$ 182	84	$ 84	$ 14
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Less: allowance for credit losses		197
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Less: allowance for credit losses		$ 281

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual)	12 Months Ended
	Dec. 31, 2023
Revenue from Interest Income and Noninterest Income, Percent	94.10%

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Loss on equity securities	[1]	$ (161,000)	$ (173,000)
Loss on other real estate owned	[1]	(170,000)	0
Earnings on bank-owned life insurance	[1]	823,000	459,000
Gain on sale of loans	[1]	97,000	24,000
Revenue from investment services		743,000	674,000
Miscellaneous fee income		380,000	299,000
Gross rental income	[1]	421,000	951,000
Other income		680,000	662,000
Total noninterest income		6,691,000	6,746,000
Overdraft Fees [Member]
Noninterest income revenue		995,000	905,000
ATM Banking Fees [Member]
Noninterest income revenue		1,928,000	1,489,000
Service Charge and Other Fees [Member]
Noninterest income revenue		$ 955,000	$ 1,456,000
[1]Not within scope of ASC 606

Note 3 - Earnings Per Share (De

Note 3 - Earnings Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Treasury Stock, Common, Shares (in shares)	1,835,452	1,671,231
Treasury Stock, Shares, Acquired (in shares)	164,221	229,420
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number (in shares)	78,573	63,646
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	55,790	46,355

Note 3 - Earnings Per Share - S

Note 3 - Earnings Per Share - Shares Used in Calculation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted-average common shares outstanding (in shares)	9,925,689	7,551,769
Average treasury stock shares (in shares)	(1,822,459)	(1,524,678)
Weighted-average common shares and common stock equivalents used to calculate basic earnings per share (in shares)	8,103,230	6,027,091
Additional common stock equivalents (stock options and restricted stock) used to calculate diluted earnings per share (in shares)	22,783	17,291
Weighted-average common shares and common stock equivalents used to calculate diluted earnings per share (in shares)	8,126,013	6,044,382

Note 4 - Accumulated Other Co_3

Note 4 - Accumulated Other Comprehensive Income (Loss) (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	$ 0	$ 0

Note 4 - Accumulated Other Co_4

Note 4 - Accumulated Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Balance		$ 197,691	$ 145,335
Other comprehensive income		6,054	(25,606)
Balance		205,681	197,691
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	[1]	(22,144)	3,462
Other comprehensive income		6,054	(25,606)
Balance	[1]	$ (16,090)	$ (22,144)
[1]All amounts are net of tax. Amounts in parentheses indicate debits to AOCI.

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2006	Dec. 31, 2023	Dec. 31, 2022
Estimated Selling Costs of Impaired Loans		$ 843,000	$ 688,000
Mandatorily Redeemable Securities		$ 8,000,000
Notes Payable, Other Payables [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.67%	1.67%
Other Borrowings [Member]
Notes Payable, Total		$ 8,200,000

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Assets Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total debt securities	$ 170,779	$ 164,967
Equity securities	955	915
Investment securities available for sale, at fair value	170,779	164,967
Subordinated Debt Securities [Member]
Total debt securities	31,919	30,164
Investment securities available for sale, at fair value	31,919	30,164
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	6,318	7,469
Investment securities available for sale, at fair value	6,318	7,469
Fair Value, Recurring [Member]
Total debt securities	170,779	164,967
Equity securities	814	915
Total	171,593	165,882
Investment securities available for sale, at fair value	170,779	164,967
Fair Value, Recurring [Member] | Subordinated Debt Securities [Member]
Total debt securities	31,919	30,164
Investment securities available for sale, at fair value	31,919	30,164
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	132,542	127,334
Investment securities available for sale, at fair value	132,542	127,334
Fair Value, Recurring [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	6,318	7,469
Investment securities available for sale, at fair value	6,318	7,469
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total debt securities	0	0
Equity securities	814	915
Total	814	915
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Subordinated Debt Securities [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total debt securities	161,978	156,230
Equity securities	0	0
Total	161,978	156,230
Investment securities available for sale, at fair value	161,978	156,230
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Subordinated Debt Securities [Member]
Total debt securities	23,118	21,427
Investment securities available for sale, at fair value	23,118	21,427
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	132,542	127,334
Investment securities available for sale, at fair value	132,542	127,334
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	6,318	7,469
Investment securities available for sale, at fair value	6,318	7,469
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total debt securities	8,801	8,737
Equity securities	0	0
Total	8,801	8,737
Investment securities available for sale, at fair value	8,801	8,737
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Subordinated Debt Securities [Member]
Total debt securities	8,801	8,737
Investment securities available for sale, at fair value	8,801	8,737
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total debt securities	0	0
Investment securities available for sale, at fair value	$ 0	$ 0

Note 5 - Fair Value Measureme_5

Note 5 - Fair Value Measurements - Fair Value Reconciliation of Level 3 Assets (Details) - Subordinated Debt Obligations [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Balance		$ 8,737	$ 12,200
Purchases		1,000	500
Transfers out of Level III (1)	[1]	(1,000)	(3,750)
Net change in unrealized loss on investment securities available-for-sale		64	(213)
Balance		$ 8,801	$ 8,737
[1]Transfers between hierarchy levels are based on the availability of sufficient observable inputs to meet Level II versus Level II criteria. The level designation of each financial instrument is reassessed at the end of each period.

Note 5 - Fair Value Measureme_6

Note 5 - Fair Value Measurements - Assets Measured on a Nonrecurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Recurring [Member]
Collateral-dependent loans	$ 3,361
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Collateral-dependent loans	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Collateral-dependent loans	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Collateral-dependent loans	$ 3,361
Fair Value, Nonrecurring [Member]
Collateral-dependent loans		$ 1,143
Other real estate owned		5,792
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Collateral-dependent loans		0
Other real estate owned		0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Collateral-dependent loans		0
Other real estate owned		0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Collateral-dependent loans		1,143
Other real estate owned		$ 5,792

Note 5 - Fair Value Measureme_7

Note 5 - Fair Value Measurements - Additional Quantitative Information About Assets Measured at Fair Value on Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member]		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Collateral-dependent loans			$ 1,143,000
Other real estate owned			5,792,000
Fair Value, Inputs, Level 3 [Member]
Collateral-dependent loans			1,143,000
Other real estate owned			5,792,000
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member]
Collateral-dependent loans		$ 3,361,000	1,143
Other real estate owned	[1]		$ 5,792,000
Fair Value, Inputs, Level 3 [Member] | Appraisal of Collateral [Member] | Minimum [Member] | Measurement Input, Appraised Value [Member]
Collateral-dependent loans, range		20,100	12
Other real estate owned, range	[2]		8.4
[1]Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various level III inputs that are not identifiable, less any associated allowance.[2]Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.

Note 5 - Fair Value Measureme_8

Note 5 - Fair Value Measurements - Estimated Fair Value of the Company's Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial assets:
Servicing Asset at Fair Value, Amount	$ 210,300	$ 94,800
Reported Value Measurement [Member]
Financial assets:
Net loans	1,456,437	1,338,434
Servicing Asset at Fair Value, Amount	1,636	2,072
Financial liabilities:
Non-maturing deposits	1,092,287	1,163,999
Time deposits	334,315	238,020
Other borrowings	11,862	12,059
Estimate of Fair Value Measurement [Member]
Financial assets:
Net loans	1,370,657	1,298,814
Servicing Asset at Fair Value, Amount	2,781	2,473
Financial liabilities:
Non-maturing deposits	1,092,287	1,163,999
Time deposits	331,638	231,218
Other borrowings	11,862	12,059
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Net loans	0	0
Servicing Asset at Fair Value, Amount		0
Financial liabilities:
Non-maturing deposits	1,092,287	1,163,999
Time deposits	0	0
Other borrowings	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Net loans	0	0
Servicing Asset at Fair Value, Amount		0
Financial liabilities:
Non-maturing deposits	0	0
Time deposits	0	0
Other borrowings	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Net loans	1,370,657	1,298,814
Servicing Asset at Fair Value, Amount	2,781	2,473
Financial liabilities:
Non-maturing deposits	0	0
Time deposits	331,638	231,218
Other borrowings	$ 11,862	$ 12,059

Note 6 - Investments and Equi_3

Note 6 - Investments and Equity Securities (Details Textual)		12 Months Ended
		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Proceeds from Sale and Maturity of Marketable Securities		$ 0	$ 57,887,000
Realized Investment Gains (Losses)		$ 0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions		9
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions		167
Debt Securities, Available-for-Sale, Allowance for Credit Loss		$ 0
Other-than-temporary Impairment Loss, Debt Securities, Available-for-Sale 1		0
Equity Securities, FV-NI, Current		955,000	915,000
Equity Securities, FV-NI, Unrealized Gain (Loss)	[1]	(161,000)	(173,000)
Equity Securities, FV-NI, Realized Gain (Loss)		0	0
Asset Pledged as Collateral [Member] | Deposits [Member]
Financial Instruments, Owned, at Fair Value		$ 118,800,000	$ 89,900,000
[1]Not within scope of ASC 606

Note 6 - Investments and Equi_4

Note 6 - Investments and Equity Securities - Amortized Cost and Fair Values of Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amortized cost	$ 191,146	$ 192,998
Gross unrealized gains	223	52
Gross unrealized losses	(20,590)	(28,083)
Investment securities available for sale, at fair value	170,779	164,967
Subordinated Debt Securities [Member]
Amortized cost	34,300	32,300
Gross unrealized gains	70	3
Gross unrealized losses	(2,451)	(2,139)
Investment securities available for sale, at fair value	31,919	30,164
Nontaxable Municipal Bonds [Member]
Amortized cost	149,881	151,896
Gross unrealized gains	153	49
Gross unrealized losses	(17,492)	(25,111)
Investment securities available for sale, at fair value	132,542	126,834
Taxable Municipal Bonds [Member]
Amortized cost		500
Gross unrealized gains		0
Gross unrealized losses		0
Investment securities available for sale, at fair value		500
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Amortized cost	6,965	8,302
Gross unrealized gains	0	0
Gross unrealized losses	(647)	(833)
Investment securities available for sale, at fair value	$ 6,318	$ 7,469

Note 6 - Investments and Equi_5

Note 6 - Investments and Equity Securities - Amortized Cost and Fair Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Due in one year or less, amortized costs	$ 567
Due in one year or less, fair value	567
Due after one year through five years, amortized costs	2,116
Due after one year through five years, fair value	2,048
Due after five years through ten years, amortized costs	54,815
Due after five years through ten years, fair value	52,045
Due after ten years, amortized costs	133,648
Due after ten years, fair value	116,119
Amortized costs	191,146	$ 192,998
Fair Value	$ 170,779	$ 164,967

Note 6 - Investments and Equi_6

Note 6 - Investments and Equity Securities - Gross Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Less than Twelve Months, Fair Value	$ 2,575	$ 94,134
Less than Twelve Months, Gross Unrealized Losses	(17)	(12,097)
Twelve Months or Greater, Fair Value	141,556	51,244
Twelve Months or Greater, Gross Unrealized Losses	(20,573)	(15,986)
Total, Fair Value	144,131	145,378
Total, Gross Unrealized Losses	(20,590)	(28,083)
Less than Twelve Months, Fair Value	2,575	94,134
Less than Twelve Months, Gross Unrealized Losses	(17)	(12,097)
Twelve Months or Greater, Fair Value	141,556	51,244
Twelve Months or Greater, Gross Unrealized Losses	(20,573)	(15,986)
Total, Fair Value	144,131	145,378
Total, Gross Unrealized Losses	(20,590)	(28,083)
Subordinated Debt Securities [Member]
Less than Twelve Months, Fair Value	994	12,638
Less than Twelve Months, Gross Unrealized Losses	(6)	(1,129)
Twelve Months or Greater, Fair Value	29,356	8,790
Twelve Months or Greater, Gross Unrealized Losses	(2,445)	(1,010)
Total, Fair Value	30,350	21,428
Total, Gross Unrealized Losses	(2,451)	(2,139)
Less than Twelve Months, Fair Value	994	12,638
Less than Twelve Months, Gross Unrealized Losses	(6)	(1,129)
Twelve Months or Greater, Fair Value	29,356	8,790
Twelve Months or Greater, Gross Unrealized Losses	(2,445)	(1,010)
Total, Fair Value	30,350	21,428
Total, Gross Unrealized Losses	(2,451)	(2,139)
Nontaxable Municipal Bonds [Member]
Less than Twelve Months, Fair Value	1,386	75,343
Less than Twelve Months, Gross Unrealized Losses	(10)	(10,488)
Twelve Months or Greater, Fair Value	106,078	41,138
Twelve Months or Greater, Gross Unrealized Losses	(17,482)	(14,623)
Total, Fair Value	107,464	116,481
Total, Gross Unrealized Losses	(17,492)	(25,111)
Less than Twelve Months, Fair Value	1,386	75,343
Less than Twelve Months, Gross Unrealized Losses	(10)	(10,488)
Twelve Months or Greater, Fair Value	106,078	41,138
Twelve Months or Greater, Gross Unrealized Losses	(17,482)	(14,623)
Total, Fair Value	107,464	116,481
Total, Gross Unrealized Losses	(17,492)	(25,111)
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than Twelve Months, Fair Value	195	6,153
Less than Twelve Months, Gross Unrealized Losses	(1)	(480)
Twelve Months or Greater, Fair Value	6,122	1,316
Twelve Months or Greater, Gross Unrealized Losses	(646)	(353)
Total, Fair Value	6,317	7,469
Total, Gross Unrealized Losses	(647)	(833)
Less than Twelve Months, Fair Value	195	6,153
Less than Twelve Months, Gross Unrealized Losses	(1)	(480)
Twelve Months or Greater, Fair Value	6,122	1,316
Twelve Months or Greater, Gross Unrealized Losses	(646)	(353)
Total, Fair Value	6,317	7,469
Total, Gross Unrealized Losses	$ (647)	$ (833)

Note 7 - Loans and Related Al_3

Note 7 - Loans and Related Allowance for Credit Losses (Details Textual)		12 Months Ended		24 Months Ended
	Jan. 01, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2021 USD ($)
Financing Receivable, Deferred Commitment Fee		$ 9,200,000	$ 4,500,000	$ 9,200,000
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)		$ 7,300,000
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Percentage		50%
Financing Receivable, Allowance for Credit Loss	$ 14,438,000	$ 21,693,000	14,438,000	$ 21,693,000	$ 14,342,000
Number of Days Past Due (Day)				90 days
Financing Receivable, before Allowance for Credit Loss, Total		1,478,130,000	1,352,872,000	$ 1,478,130,000
Financing Receivable, Nonaccrual, Interest Income		689,000	$ 125,000
Financing Receivable, Modified, Commitment to Lend		$ 0		0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts		0	0
Financing Receivable, Modified, Accumulated			$ 3,300,000
Financing Receivable, Allowance for Credit Loss, Troubled Debt Restructuring			72,000
Threshold For Loans Evaluated For Impairment [Member]
Financing Receivable, before Allowance for Credit Loss, Total		$ 750,000		750,000
Threshold For Loans Evaluated For Impairment [Member] | Criticized Relationships [Member]
Financing Receivable, before Allowance for Credit Loss, Total		150,000		150,000
Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss	5,382,000
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)	5,400,000
Financing Receivable, Allowance for Credit Loss	$ 5,400,000		5,382,000
Accrued Interest Receivable and Other Assets [Member]
Financing Receivable, Accrued Interest, after Allowance for Credit Loss		$ 5,500,000	$ 4,300,000	$ 5,500,000

Note 7 - Loans and Related Al_4

Note 7 - Loans and Related Allowance for Credit Losses - Primary Segments of the Loan Portfolio (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding balance	$ 1,478,130		$ 1,352,872
Less: Allowance for credit losses	(21,693)	$ (14,438)	(14,438)	$ (14,342)
Net loans	1,456,437		1,338,434
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Outstanding balance	183,545		191,748
Less: Allowance for credit losses	(2,668)	(2,203)	(2,203)	(1,836)
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Outstanding balance	401,580		380,580
Less: Allowance for credit losses	(4,480)	(5,597)	(5,597)	(7,431)
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Outstanding balance	82,506		58,251
Less: Allowance for credit losses	(1,796)	(662)	(662)	(454)
Residential Portfolio Segment [Member]
Outstanding balance	328,854		296,308
Less: Allowance for credit losses	(5,450)	(2,047)	(2,047)	(1,740)
Commercial And Industrial [Member]
Outstanding balance	221,508		195,602
Less: Allowance for credit losses	(4,377)	(1,483)	(1,483)	(882)
Home Equity Lines of Credit [Member]
Outstanding balance	127,818		128,065
Less: Allowance for credit losses	(750)	(1,753)	(1,753)	(1,452)
Construction and Other [Member]
Outstanding balance	125,105		94,199
Less: Allowance for credit losses	(1,990)	(609)	(609)	(533)
Consumer Portfolio Segment [Member]
Outstanding balance	7,214		8,119
Less: Allowance for credit losses	$ (182)	$ (84)	$ (84)	$ (14)

Note 7 - Loans and Related Al_5

Note 7 - Loans and Related Allowance for Credit Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 14,438	$ 14,342
Charge-offs	(302)	(446)
Recoveries	333	542
Provision	1,842	0
Ending balance	21,693	14,438
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	5,382
Ending balance		5,382
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Beginning balance	2,203	1,836
Charge-offs	(46)	0
Recoveries	5	5
Provision	(305)	362
Ending balance	2,668	2,203
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	811
Ending balance		811
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Beginning balance	5,597	7,431
Charge-offs	0	(150)
Recoveries	0	23
Provision	89	(1,707)
Ending balance	4,480	5,597
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	(1,206)
Ending balance		(1,206)
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Beginning balance	662	454
Charge-offs	0	0
Recoveries	0	0
Provision	543	208
Ending balance	1,796	662
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	591
Ending balance		591
Residential Portfolio Segment [Member]
Beginning balance	2,047	1,740
Charge-offs	(108)	0
Recoveries	13	61
Provision	754	246
Ending balance	5,450	2,047
Residential Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	2,744
Ending balance		2,744
Commercial And Industrial [Member]
Beginning balance	1,483	882
Charge-offs	(85)	(40)
Recoveries	38	312
Provision	621	329
Ending balance	4,377	1,483
Commercial And Industrial [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	2,320
Ending balance		2,320
Home Equity Lines of Credit [Member]
Beginning balance	1,753	1,452
Charge-offs	0	(25)
Recoveries	70	0
Provision	(42)	326
Ending balance	750	1,753
Home Equity Lines of Credit [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	(1,031)
Ending balance		(1,031)
Construction and Other [Member]
Beginning balance	609	533
Charge-offs	0	0
Recoveries	0	0
Provision	425	76
Ending balance	1,990	609
Construction and Other [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	956
Ending balance		956
Consumer Portfolio Segment [Member]
Beginning balance	84	14
Charge-offs	(63)	(231)
Recoveries	207	141
Provision	(243)	160
Ending balance	182	84
Consumer Portfolio Segment [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	$ 197
Ending balance		$ 197

Note 7 - Loans and Related Al_6

Note 7 - Loans and Related Allowance for Credit Losses - Classes of the Loan Portfolio Summarized by Credit Quality (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Term loans amortized, current year	$ 241,600
Term loans amortized, one year before	290,633
Term loans amortized, two years before	207,871
Term loans amortized, three years before	126,649
Term loans amortized, four years before	85,500
Term loans amortized, prior	310,143
Term loans amortized, revolving	215,734
Outstanding balance	1,478,130	$ 1,352,872
Current-period gross charge-offs, total	302	446
Loss	(310,143)
Loss	(1,478,130)	(1,352,872)
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	14,634
Term loans amortized, one year before	39,477
Term loans amortized, two years before	41,609
Term loans amortized, three years before	26,599
Term loans amortized, four years before	12,463
Term loans amortized, prior	46,101
Term loans amortized, revolving	2,662
Outstanding balance	183,545	191,748
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	46
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	46	0
Loss	(46,101)
Loss	(183,545)	(191,748)
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	43,393
Term loans amortized, one year before	97,606
Term loans amortized, two years before	41,606
Term loans amortized, three years before	22,707
Term loans amortized, four years before	41,529
Term loans amortized, prior	154,235
Term loans amortized, revolving	504
Outstanding balance	401,580	380,580
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	0
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	0	150
Loss	(154,235)
Loss	(401,580)	(380,580)
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	29,218
Term loans amortized, one year before	25,776
Term loans amortized, two years before	4,267
Term loans amortized, three years before	10,453
Term loans amortized, four years before	1,391
Term loans amortized, prior	11,297
Term loans amortized, revolving	104
Outstanding balance	82,506	58,251
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	0
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	0	0
Loss	(11,297)
Loss	(82,506)	(58,251)
Residential Portfolio Segment [Member]
Term loans amortized, current year	50,086
Term loans amortized, one year before	56,307
Term loans amortized, two years before	79,119
Term loans amortized, three years before	39,476
Term loans amortized, four years before	19,442
Term loans amortized, prior	83,752
Term loans amortized, revolving	672
Outstanding balance	328,854	296,308
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	108
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	108	0
Loss	(83,752)
Loss	(328,854)	(296,308)
Commercial And Industrial [Member]
Term loans amortized, current year	46,931
Term loans amortized, one year before	43,509
Term loans amortized, two years before	17,909
Term loans amortized, three years before	25,496
Term loans amortized, four years before	2,865
Term loans amortized, prior	7,405
Term loans amortized, revolving	77,393
Outstanding balance	221,508	195,602
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	75
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	6
Current-period gross charge-offs, prior	4
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	85	40
Loss	(7,405)
Loss	(221,508)	(195,602)
Home Equity Lines of Credit [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	231
Term loans amortized, two years before	0
Term loans amortized, three years before	52
Term loans amortized, four years before	92
Term loans amortized, prior	2,680
Term loans amortized, revolving	124,763
Outstanding balance	127,818	128,065
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	0
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	0	25
Loss	(2,680)
Loss	(127,818)	(128,065)
Construction and Other [Member]
Term loans amortized, current year	55,528
Term loans amortized, one year before	26,632
Term loans amortized, two years before	23,037
Term loans amortized, three years before	1,777
Term loans amortized, four years before	7,644
Term loans amortized, prior	851
Term loans amortized, revolving	9,636
Outstanding balance	125,105	94,199
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	0
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	0
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	0	0
Loss	(851)
Loss	(125,105)	(94,199)
Consumer Portfolio Segment [Member]
Term loans amortized, current year	1,810
Term loans amortized, one year before	1,095
Term loans amortized, two years before	324
Term loans amortized, three years before	89
Term loans amortized, four years before	74
Term loans amortized, prior	3,822
Term loans amortized, revolving	0
Outstanding balance	7,214	8,119
Current-period gross charge-offs current	0
Current-period gross charge-offs one year before	25
Current-period gross charge-offs, two years before	0
Current-period gross charge-offs, three years before	0
Current-period gross charge-offs, four years before	0
Current-period gross charge-offs, prior	38
Current-period gross charge-offs, revolving	0
Current-period gross charge-offs, total	63	231
Loss	(3,822)
Loss	(7,214)	(8,119)
Pass [Member]
Outstanding balance		1,272,088
Loss		(1,272,088)
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	14,634
Term loans amortized, one year before	34,850
Term loans amortized, two years before	41,609
Term loans amortized, three years before	25,040
Term loans amortized, four years before	12,304
Term loans amortized, prior	41,976
Term loans amortized, revolving	2,662
Outstanding balance	173,075	176,400
Loss	(41,976)
Loss	(173,075)	(176,400)
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	43,393
Term loans amortized, one year before	95,098
Term loans amortized, two years before	40,959
Term loans amortized, three years before	22,707
Term loans amortized, four years before	32,405
Term loans amortized, prior	127,469
Term loans amortized, revolving	504
Outstanding balance	362,535	331,584
Loss	(127,469)
Loss	(362,535)	(331,584)
Pass [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	29,218
Term loans amortized, one year before	25,776
Term loans amortized, two years before	4,267
Term loans amortized, three years before	10,453
Term loans amortized, four years before	1,391
Term loans amortized, prior	11,231
Term loans amortized, revolving	104
Outstanding balance	82,440	58,251
Loss	(11,231)
Loss	(82,440)	(58,251)
Pass [Member] | Residential Portfolio Segment [Member]
Term loans amortized, current year	50,086
Term loans amortized, one year before	56,180
Term loans amortized, two years before	78,909
Term loans amortized, three years before	39,476
Term loans amortized, four years before	19,418
Term loans amortized, prior	82,441
Term loans amortized, revolving	672
Outstanding balance	327,182	294,254
Loss	(82,441)
Loss	(327,182)	(294,254)
Pass [Member] | Commercial And Industrial [Member]
Term loans amortized, current year	46,918
Term loans amortized, one year before	43,494
Term loans amortized, two years before	17,909
Term loans amortized, three years before	25,143
Term loans amortized, four years before	2,741
Term loans amortized, prior	6,533
Term loans amortized, revolving	66,842
Outstanding balance	209,580	185,674
Loss	(6,533)
Loss	(209,580)	(185,674)
Pass [Member] | Home Equity Lines of Credit [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	126
Term loans amortized, two years before	0
Term loans amortized, three years before	16
Term loans amortized, four years before	63
Term loans amortized, prior	2,097
Term loans amortized, revolving	124,001
Outstanding balance	126,303	127,080
Loss	(2,097)
Loss	(126,303)	(127,080)
Pass [Member] | Construction and Other [Member]
Term loans amortized, current year	55,528
Term loans amortized, one year before	23,059
Term loans amortized, two years before	20,246
Term loans amortized, three years before	1,777
Term loans amortized, four years before	5,609
Term loans amortized, prior	851
Term loans amortized, revolving	9,152
Outstanding balance	116,222	90,728
Loss	(851)
Loss	(116,222)	(90,728)
Pass [Member] | Consumer Portfolio Segment [Member]
Term loans amortized, current year	1,810
Term loans amortized, one year before	1,088
Term loans amortized, two years before	324
Term loans amortized, three years before	89
Term loans amortized, four years before	74
Term loans amortized, prior	3,669
Term loans amortized, revolving	0
Outstanding balance	7,054	8,117
Loss	(3,669)
Loss	(7,054)	(8,117)
Special Mention [Member]
Outstanding balance		21,504
Loss		(21,504)
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	2,271
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	13
Term loans amortized, prior	799
Term loans amortized, revolving	0
Outstanding balance	3,083	6,873
Loss	(799)
Loss	(3,083)	(6,873)
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	2,508
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	0
Term loans amortized, prior	2,197
Term loans amortized, revolving	0
Outstanding balance	4,705	6,387
Loss	(2,197)
Loss	(4,705)	(6,387)
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Outstanding balance		0
Loss		0
Special Mention [Member] | Residential Portfolio Segment [Member]
Outstanding balance		0
Loss		0
Special Mention [Member] | Commercial And Industrial [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	0
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	0
Term loans amortized, prior	0
Term loans amortized, revolving	184
Outstanding balance	184	7,936
Loss	0
Loss	(184)	(7,936)
Special Mention [Member] | Home Equity Lines of Credit [Member]
Outstanding balance		0
Loss		0
Special Mention [Member] | Construction and Other [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	3,573
Term loans amortized, two years before	2,371
Term loans amortized, three years before	0
Term loans amortized, four years before	265
Term loans amortized, prior	0
Term loans amortized, revolving	0
Outstanding balance	6,209	308
Loss	0
Loss	(6,209)	(308)
Special Mention [Member] | Consumer Portfolio Segment [Member]
Outstanding balance		0
Loss		0
Substandard [Member]
Outstanding balance		59,280
Loss		(59,280)
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	2,356
Term loans amortized, two years before	0
Term loans amortized, three years before	1,559
Term loans amortized, four years before	146
Term loans amortized, prior	3,326
Term loans amortized, revolving	0
Outstanding balance	7,387	8,475
Loss	(3,326)
Loss	(7,387)	(8,475)
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	0
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	5,237
Term loans amortized, prior	24,569
Term loans amortized, revolving	0
Outstanding balance	29,806	42,609
Loss	(24,569)
Loss	(29,806)	(42,609)
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	0
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	0
Term loans amortized, prior	66
Term loans amortized, revolving	0
Outstanding balance	66	0
Loss	(66)
Loss	(66)	0
Substandard [Member] | Residential Portfolio Segment [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	127
Term loans amortized, two years before	210
Term loans amortized, three years before	0
Term loans amortized, four years before	24
Term loans amortized, prior	1,311
Term loans amortized, revolving	0
Outstanding balance	1,672	2,054
Loss	(1,311)
Loss	(1,672)	(2,054)
Substandard [Member] | Commercial And Industrial [Member]
Term loans amortized, current year	13
Term loans amortized, one year before	15
Term loans amortized, two years before	0
Term loans amortized, three years before	353
Term loans amortized, four years before	124
Term loans amortized, prior	876
Term loans amortized, revolving	10,367
Outstanding balance	11,748	1,992
Loss	(876)
Loss	(11,748)	(1,992)
Substandard [Member] | Home Equity Lines of Credit [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	105
Term loans amortized, two years before	0
Term loans amortized, three years before	36
Term loans amortized, four years before	29
Term loans amortized, prior	583
Term loans amortized, revolving	762
Outstanding balance	1,515	985
Loss	(583)
Loss	(1,515)	(985)
Substandard [Member] | Construction and Other [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	0
Term loans amortized, two years before	420
Term loans amortized, three years before	0
Term loans amortized, four years before	1,770
Term loans amortized, prior	0
Term loans amortized, revolving	484
Outstanding balance	2,674	3,163
Loss	0
Loss	(2,674)	(3,163)
Substandard [Member] | Consumer Portfolio Segment [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	7
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	0
Term loans amortized, prior	153
Term loans amortized, revolving	0
Outstanding balance	160	2
Loss	(153)
Loss	(160)	(2)
Doubtful [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	0
Term loans amortized, two years before	647
Term loans amortized, three years before	0
Term loans amortized, four years before	3,887
Term loans amortized, prior	0
Term loans amortized, revolving	0
Outstanding balance	4,534	0
Loss	0
Loss	(4,534)	0
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Residential Portfolio Segment [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Commercial And Industrial [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Home Equity Lines of Credit [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Construction and Other [Member]
Outstanding balance		0
Loss		0
Doubtful [Member] | Consumer Portfolio Segment [Member]
Outstanding balance		0
Loss		$ 0
Unlikely to be Collected Financing Receivable [Member] | Commercial And Industrial [Member]
Term loans amortized, current year	0
Term loans amortized, one year before	0
Term loans amortized, two years before	0
Term loans amortized, three years before	0
Term loans amortized, four years before	0
Term loans amortized, prior	4
Term loans amortized, revolving	0
Outstanding balance	4
Loss	(4)
Loss	$ (4)

Note 7 - Loans and Related Al_7

Note 7 - Loans and Related Allowance for Credit Losses - Collateral-dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Outstanding balance	$ 1,478,130	$ 1,352,872
Real Estate [Member]
Outstanding balance	8,150
Blanket Lien [Member]
Outstanding balance	0
Investment and Cash [Member]
Outstanding balance	0
Other Collateral [Member]
Outstanding balance	0
Collateral Pledged [Member]
Outstanding balance	8,150
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Outstanding balance	401,580	$ 380,580
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Real Estate [Member]
Outstanding balance	8,150
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Blanket Lien [Member]
Outstanding balance	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Investment and Cash [Member]
Outstanding balance	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Other Collateral [Member]
Outstanding balance	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Collateral Pledged [Member]
Outstanding balance	$ 8,150

Note 7 - Loans and Related Al_8

Note 7 - Loans and Related Allowance for Credit Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, Total	$ 1,478,130	$ 1,352,872
Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		6,068
Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,470,246	1,349,283
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	5,760	2,908
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,336	260
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	788	421
Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7,884	3,589
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	183,545	191,748
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	183,242	191,748
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	197	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	106	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	303	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	401,580	380,580
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		2,992
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	397,964	380,467
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	3,616	113
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	3,616	113
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	82,506	58,251
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	82,440	58,251
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	66	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	66	0
Residential Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss, Total	328,854	296,308
Residential Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		24
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	326,224	293,698
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,366	2,093
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,010	111
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	254	406
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	2,630	2,610
Commercial And Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, Total	221,508	195,602
Commercial And Industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Commercial And Industrial [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	221,304	195,532
Commercial And Industrial [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	62
Commercial And Industrial [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	146	4
Commercial And Industrial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	58	4
Commercial And Industrial [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	204	70
Home Equity Lines of Credit [Member]
Financing Receivable, before Allowance for Credit Loss, Total	127,818	128,065
Home Equity Lines of Credit [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Home Equity Lines of Credit [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	126,894	127,494
Home Equity Lines of Credit [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	447	415
Home Equity Lines of Credit [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	180	145
Home Equity Lines of Credit [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	297	11
Home Equity Lines of Credit [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	924	571
Construction and Other [Member]
Financing Receivable, before Allowance for Credit Loss, Total	125,105	94,199
Construction and Other [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		3,052
Construction and Other [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	125,040	93,997
Construction and Other [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	65	202
Construction and Other [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Construction and Other [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Construction and Other [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	65	202
Consumer Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7,214	8,119
Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, before Allowance for Credit Loss, Total		0
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7,138	8,096
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	69	23
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	7	0
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Financing Receivable, before Allowance for Credit Loss, Total	$ 76	$ 23

Note 7 - Loans and Related Al_9

Note 7 - Loans and Related Allowance for Credit Losses - Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Nonaccrual, No Allowance	$ 4,687
Nonaccrual, With Allowance	6,190
Nonaccrual	10,877	$ 2,111
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	1,478,130	1,352,872
Loans, current balance	10,877	2,111
Loans, past due	0	0
Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	10,877
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	252
Nonaccrual	252	69
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	183,545	191,748
Loans, current balance	252	69
Loans, past due	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	252
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Nonaccrual, No Allowance	4,534
Nonaccrual, With Allowance	3,616
Nonaccrual	8,150
Still Accruing	0
Financing Receivable, before Allowance for Credit Loss, Total	401,580	380,580
Loans, current balance	8,150
Loans, past due	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	8,150
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loan [Member]
Financing Receivable, before Allowance for Credit Loss, Total	82,506	58,251
Residential Portfolio Segment [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	1,170
Nonaccrual	1,170	1,431
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	328,854	296,308
Loans, current balance	1,170	1,431
Loans, past due	0	0
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	1,170
Commercial And Industrial [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	223
Nonaccrual	223	186
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	221,508	195,602
Loans, current balance	223	186
Loans, past due	0	0
Commercial And Industrial [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	223
Home Equity Lines of Credit [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	856
Nonaccrual	856	191
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	127,818	128,065
Loans, current balance	856	191
Loans, past due	0	0
Home Equity Lines of Credit [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	856
Commercial Portfolio Segment [Member] | Multifamily Loan [Member]
Nonaccrual, No Allowance	0
Nonaccrual, With Allowance	66
Nonaccrual	66
Still Accruing	0
Loans, current balance	66
Loans, past due	0
Commercial Portfolio Segment [Member] | Multifamily Loan [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	66
Construction and Other [Member]
Nonaccrual		68
Still Accruing		0
Financing Receivable, before Allowance for Credit Loss, Total	125,105	94,199
Loans, current balance		68
Loans, past due		0
Consumer Portfolio Segment [Member]
Nonaccrual, No Allowance	153
Nonaccrual, With Allowance	7
Nonaccrual	160	166
Still Accruing	0	0
Financing Receivable, before Allowance for Credit Loss, Total	7,214	8,119
Loans, current balance	160	166
Loans, past due	0	$ 0
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Financing Receivable, before Allowance for Credit Loss, Total	$ 160

Note 7 - Loans and Related A_10

Note 7 - Loans and Related Allowance for Credit Losses - Troubled Debt Restructurings (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Modified, Amortized cost	$ 19,622
to Total Financing Receivables, Percentage	1.33%
Commercial And Industrial [Member]
Modified, Amortized cost		$ 1,252
Number of contracts		3
Pre-modification outstanding recorded investment		$ 1,252
Commercial Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost	$ 17,431
to Total Financing Receivables, Percentage	1.18%
Construction and Other [Member]
Modified, Amortized cost	$ 2,191
to Total Financing Receivables, Percentage	0.15%
Extended Maturity [Member]
Modified, Amortized cost	$ 17,115
Extended Maturity [Member] | Commercial And Industrial [Member]
Number of contracts		3
Extended Maturity [Member] | Commercial Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost	14,924
Extended Maturity [Member] | Construction and Other [Member]
Modified, Amortized cost	2,191
Other Restructurings [Member] | Commercial And Industrial [Member]
Number of contracts		0
Payment Deferral [Member]
Modified, Amortized cost	0
Payment Deferral [Member] | Commercial Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost	0
Payment Deferral [Member] | Construction and Other [Member]
Modified, Amortized cost	0
Payment Deferral and Extended Maturity [Member]
Modified, Amortized cost	2,507
Payment Deferral and Extended Maturity [Member] | Commercial Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost	2,507
Payment Deferral and Extended Maturity [Member] | Construction and Other [Member]
Modified, Amortized cost	0
Interest Rate Reduction and Term Past Due [Member]
Modified, Amortized cost	0
Interest Rate Reduction and Term Past Due [Member] | Commercial Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost	0
Interest Rate Reduction and Term Past Due [Member] | Construction and Other [Member]
Modified, Amortized cost	0
Interest Rate Reduction and Principal Forgiveness [Member]
Modified, Amortized cost	0
Interest Rate Reduction and Principal Forgiveness [Member] | Commercial Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Modified, Amortized cost	0
Interest Rate Reduction and Principal Forgiveness [Member] | Construction and Other [Member]
Modified, Amortized cost	$ 0

Note 7 - Loans and Related A_11

Note 7 - Loans and Related Allowance for Loan and Lease Losses - Impaired Loans by Class (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Recorded investment, with no related allowance	$ 6,451
Unpaid principal balance, with no related allowance	6,612
Recorded investment, with related allowance	15,864
Unpaid principal balance, with related allowance	15,864
Related allowance	689
Recorded investment	22,315
Unpaid principal balance	22,476
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Recorded investment, with no related allowance	4,141
Unpaid principal balance, with no related allowance	4,141
Recorded investment, with related allowance	1,509
Unpaid principal balance, with related allowance	1,509
Related allowance	407
Recorded investment	5,650
Unpaid principal balance	5,650
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Recorded investment, with no related allowance	1,042
Unpaid principal balance, with no related allowance	1,042
Recorded investment, with related allowance	12,528
Unpaid principal balance, with related allowance	12,528
Related allowance	167
Recorded investment	13,570
Unpaid principal balance	13,570
Residential Portfolio Segment [Member]
Recorded investment, with no related allowance	706
Unpaid principal balance, with no related allowance	770
Recorded investment, with related allowance	317
Unpaid principal balance, with related allowance	317
Related allowance	28
Recorded investment	1,023
Unpaid principal balance	1,087
Commercial And Industrial [Member]
Recorded investment, with no related allowance	450
Unpaid principal balance, with no related allowance	547
Recorded investment, with related allowance	1,378
Unpaid principal balance, with related allowance	1,378
Related allowance	39
Recorded investment	1,828
Unpaid principal balance	1,925
Home Equity Lines of Credit [Member]
Recorded investment, with no related allowance	112
Unpaid principal balance, with no related allowance	112
Recorded investment, with related allowance	132
Unpaid principal balance, with related allowance	132
Related allowance	48
Recorded investment	244
Unpaid principal balance	$ 244

Note 7 - Loans and Related A_12

Note 7 - Loans and Related Allowance for Loan and Lease Losses - Additional Information on Impaired Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Average recorded investment	$ 13,884
Interest income recognized	1,080
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Loan [Member]
Average recorded investment	2,637
Interest income recognized	231
Commercial Real Estate Portfolio Segment [Member] | Non-owner occupied Loan [Member]
Average recorded investment	8,671
Interest income recognized	646
Residential Portfolio Segment [Member]
Average recorded investment	998
Interest income recognized	46
Commercial And Industrial [Member]
Average recorded investment	1,331
Interest income recognized	145
Home Equity Lines of Credit [Member]
Average recorded investment	247
Interest income recognized	$ 12

Note 7 - Loans and Related A_13

Note 7 - Loans and Related Allowance for Credit Losses - Loans Acquired (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2022
Outstanding balance	$ 1,478,130	$ 1,352,872
Carrying amount	$ 1,456,437	1,338,434
Financial Asset Acquired with Credit Deterioration [Member]
Outstanding balance		6,068
Liberty Bancshares Inc [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Outstanding balance		7,998	$ 7,919
Carrying amount		$ 6,068	$ 6,019

Note 8 - Premises and Equipme_3

Note 8 - Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 1.5	$ 1.3

Note 8 - Premises and Equipme_4

Note 8 - Premises and Equipment - Major Classifications of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Land and land improvements	$ 4,896	$ 4,896
Building and leasehold improvements	21,014	20,537
Furniture, fixtures, and equipment	10,104	9,485
Total premises and equipment	39,470	38,621
Less accumulated depreciation and amortization	18,131	16,660
Total premises and equipment, net	21,339	21,961
Premises and Equipment, Net [Member]
Financing right-of-use assets	$ 3,456	$ 3,703

Note 9 - Goodwill and Intangi_3

Note 9 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Core Deposits, Gross	$ 6,600,000	$ 7,700,000
Amortization of Intangible Assets	1,059,000	372,000
Core Deposits [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	$ 3,200,000	$ 2,100,000
Finite-Lived Intangible Asset, Useful Life (Year)	10 years

Note 9 - Goodwill and Intangi_4

Note 9 - Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 31,735	$ 15,071
Liberty acquisition		16,664
Goodwill, Purchase Accounting Adjustments	4,621
Balance	$ 36,356	$ 31,735

Note 9 - Goodwill and Intangi_5

Note 9 - Goodwill and Intangible Assets - Estimated Aggregate Future Amortization Expense for Core Deposit Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Remaining	$ 1,031
Finite-Lived Intangible Asset, Expected Amortization, Year Two	998
Finite-Lived Intangible Asset, Expected Amortization, Year Three	968
Finite-Lived Intangible Asset, Expected Amortization, Year Four	691
Finite-Lived Intangible Asset, Expected Amortization, Year Five	665
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	2,289
Finite-Lived Intangible Assets, Net	$ 6,642	$ 7,701

Note 9 - Goodwill and Intangi_6

Note 9 - Goodwill and Intangible Assets - Activity for Mortgage Servicing Rights (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Beginning of year		$ 2,072	$ 542
Additions		60	19
Amortization		(496)	(169)
End of year		1,636	2,072
Liberty Bancshares Inc [Member]
Additions	[1]	$ 0	$ 1,680
[1]This reflects the fair value of the mortgage servicing rights acquired in the merger.

Note 10 - Accrued Interest Re_3

Note 10 - Accrued Interest Receivable and Other Assets - Components of Accrued Interest Receivable and Other Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Restricted stock	$ 9,002,000	$ 5,777,000
Deferred tax asset, net	9,237,000	9,454,000
Other	9,304,000	6,676,000
Total	35,190,000	28,528,000
Accrued Interest Receivable and Other Assets [Member]
Operating right-of-use assets	560,000	717,000
Investment Securities [Member]
Accrued interest	1,630,000	1,571,000
Loans [Member]
Accrued interest	$ 5,457,000	$ 4,333,000

Note 11 - Deposits (Details Tex

Note 11 - Deposits (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Time Deposits, at or Above FDIC Insurance Limit	$ 117.6	$ 50.9

Note 11 - Deposits - Scheduled

Note 11 - Deposits - Scheduled Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 312,884
2025	10,044
2026	6,536
2027	2,031
2028	2,820
Total	$ 334,315	$ 238,020

Note 12 - Short-term Borrowin_3

Note 12 - Short-term Borrowings (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Long-Term Line of Credit	$ 0	$ 0
Federal Home Loan Bank Advances, Additional Borrowing Capacity	430,100	$ 380,800
Line of Credit 1 [Member]
Line of Credit Facility, Maximum Borrowing Capacity	6,000
Line of Credit 2 [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000

Note 12 - Short-term Borrowin_4

Note 12 - Short-term Borrowings - Outstanding Balances and Related Information of Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance at year-end	$ 163,000	$ 65,000
Average balance outstanding	101,088	8,576
Maximum month-end balance	$ 163,000	$ 80,000
Weighted-average rate at year-end	5.47%
Weighted-average rate during the year	5.33%	3.58%

Note 13 - Other Borrowings (Det

Note 13 - Other Borrowings (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2006	Dec. 31, 2023
Irrevocable Letter of Credit, Municipal Deposits		$ 25,000,000
Stock Issued During Period, Value, New Issues	$ 248,000
Finance Lease, Liability		3,614,000
Other Borrowings [Member]
Notes Payable, Total		8,200,000
Finance Lease, Liability		$ 3,600,000
Secured Overnight Financing Rate (SOFR) [Member] | Notes Payable, Other Payables [Member]
Debt Instrument, Basis Spread on Variable Rate	1.67%	1.67%
Special Purpose Entity [Member]
Securities Sold under Agreements to Repurchase, Total	$ 8,000,000

Note 13 - Other Borrowings - Ot

Note 13 - Other Borrowings - Other Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Other borrowings	$ 11,862	$ 12,059
Finance Lease Liabilities [Member]
Maturity, minimum	Oct. 30, 2034
Other borrowings	$ 3,614	3,811
Finance Lease Liabilities [Member] | Weighted Average [Member]
Interest rate	3.04%
Finance Lease Liabilities [Member] | Minimum [Member]
Interest rate	2.50%
Finance Lease Liabilities [Member] | Maximum [Member]
Interest rate	3.51%
Junior Subordinated Debt [Member]
Other borrowings	$ 8,248	$ 8,248
Maturity date	Dec. 21, 2037
Junior Subordinated Debt [Member] | Weighted Average [Member]
Interest rate	7.16%
Junior Subordinated Debt [Member] | Minimum [Member]
Interest rate	6.47%
Junior Subordinated Debt [Member] | Maximum [Member]
Interest rate	7.32%

Note 13 - Other Borrowings - Ma

Note 13 - Other Borrowings - Maturities of Other Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024, amount	$ 202
2024, weighted-average rate	3.04%
2025, amount	$ 214
2025, weighted-average rate	3.04%
2026, amount	$ 227
2026, weighted-average rate	3.04%
2027, amount	$ 234
2027, weighted-average rate	3.04%
2028, amount	$ 241
2028, weighted-average rate	3.04%
Beyond 2025, amount	$ 10,744
Beyond 2025, weighted-average rate	4.81%
Total, amount	$ 11,862	$ 12,059
Total, weighted-average rate	4.76%

Note 14 - Accrued Interest Pa_3

Note 14 - Accrued Interest Payable and Other Liabilities - Components of Accrued Interest Payable and Other Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accrued executives' benefits	$ 4,567,000	$ 4,440,000
Accrued salary and benefits	2,771,000	1,942,000
Other	4,608,000	2,930,000
Total	15,738,000	10,913,000
Accrued Interest Payable and Other Liabilities [Member]
Operating lease liabilities	566,000	723,000
Deposits [Member]
Accrued interest payable	2,485,000	693,000
Borrowings [Member]
Accrued interest payable	$ 741,000	$ 185,000

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets, Valuation Allowance	$ 0	$ 0
Unrecognized Tax Benefits	0	$ 0
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	$ 0
Open Tax Year	2020 2021 2022 2023

Note 15 - Income Taxes - The Pr

Note 15 - Income Taxes - The Provision (Benefit) for Federal Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current payable	$ 4,092	$ 3,544
Deferred	(705)	(324)
Total provision	$ 3,387	$ 3,220

Note 15 - Income Taxes - Deferr

Note 15 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Allowance for credit losses	$ 4,469	$ 2,921
Supplemental retirement plan	959	932
Investment security basis adjustment	18	18
Nonaccrual interest income	387	319
Accrued compensation	494	328
Deferred origination fees, net	878	26
Net unrealized loss on AFS securities	4,277	5,886
Lease liability	111	952
Acquisition fair value adjustments	77	728
Net operating losses	0	366
Other	374	252
Gross deferred tax assets	12,044	12,728
Deferred tax liabilities:
Premises and equipment	961	1,123
Net unrealized gain on equity securities	27	48
FHLB stock dividends	115	242
Intangibles	478	474
Mortgage servicing rights	344	435
Right of use assets	843	928
Other	39	24
Gross deferred tax liabilities	2,807	3,274
Net deferred tax assets	$ 9,237	$ 9,454

Note 15 - Income Taxes - Tax Ra

Note 15 - Income Taxes - Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Provision at statutory rate, amount	$ 4,358	$ 3,967
Provision at statutory rate, percent	21%	21%
Tax-exempt income, amount	$ (1,044)	$ (893)
Tax-exempt income, percent	(5.00%)	(4.70%)
Nondeductible interest expense, amount	$ 22	$ 5
Nondeductible interest expense, percent	0.10%	0%
Nondeductible acquisition expense, amount	$ 0	$ 175
Nondeductible acquisition expense, percent	0%	0.90%
Other, amount	$ 51	$ (34)
Other, percent	0.10%	(0.20%)
Total provision	$ 3,387	$ 3,220
Actual tax expense and effective rate, percent	16.20%	17%

Note 16 - Employee Benefits (De

Note 16 - Employee Benefits (Details Textual) - USD ($)		12 Months Ended
	May 10, 2017	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Average Total Shareholder Annual Return, Percentage		10%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Capped Total Shareholder Annual Return, Percentage		125%
Deferred Compensation Share-Based Arrangements, Liability, Current and Noncurrent		$ 758,000	$ 693,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Average Total Shareholder Annual Return, Percentage		0%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Average Total Shareholder Annual Return, Percentage		10%
Restricted Stock [Member]
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture (in shares)		36,173	25,414
Share-Based Payment Arrangement, Expense		$ 374,000	$ 307,000
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 1,600,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 3 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 317,000	529,000
Retirement Plan [Member]
Defined Contribution Plan Employer Voluntary Matching Bank Contribution		66%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay		6%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		6 years
Defined Benefit Plan, Plan Assets, Contributions by Employer		$ 641,000	$ 427,000
Retirement Plan [Member] | Middlefield Banking Company [Member]
Defined Contribution Plan Annual Vesting Percentage			20%
Executive Deferred Compensation Plan [Member] | Middlefield Banking Company [Member]
Deferred Compensation Arrangement with Individual, Recorded Liability		3,800,000	$ 3,700,000
Defined Contribution Plan, Employer Discretionary Contribution Amount		$ 437,000	$ 164,000
The 2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	448,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		374,377

Note 16 - Employee Benefits - A

Note 16 - Employee Benefits - Activity Related to Restricted Stock Units Awarded (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Nonvested (in shares) | shares	85,424
Nonvested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 24.34
Granted (in shares) | shares	36,173
Granted, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 27.57
Vested (in shares) | shares	(11,791)
Vested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 26.9
Forfeited (in shares) | shares	(31,233)
Forfeited, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 25.26
Nonvested (in shares) | shares	78,573
Nonvested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 25.95
Expected to vest as of December 31, 2023 (in shares) | shares	78,573
Expected to vest as of December 31, 2023 (in dollars per share) | $ / shares	$ 25.95

Note 17 - Commitments and Con_3

Note 17 - Commitments and Contingent Liabilities (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Amortization Method Qualified Affordable Housing Project Investments, Amortization	$ 35,000
Affordable Housing Tax Credits and Other Tax Benefits, Amount	0
Qualified Affordable Housing Project Investments, Commitment	$ 1,700,000
Number of Branch Locations by Utilized Leases	6
Number of Production Offices by Utilized Leases	1
Lease, Right-of-Use Asset, Net	$ 4,000,000
Finance Lease, Liability	$ 3,614,000
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	3 years
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	18 years
Accrued Interest Receivable and Other Assets [Member]
Amortization Method Qualified Affordable Housing Project Investments	$ 2,000,000
Operating Lease, Right-of-Use Asset	560,000	$ 717,000
Premises and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization	3,456,000	3,703,000
Other Borrowings [Member]
Finance Lease, Liability	3,600,000
Accrued Interest Payable and Other Liabilities [Member]
Operating Lease, Liability	$ 566,000	$ 723,000

Note 17 - Commitments and Con_4

Note 17 - Commitments and Contingent Liabilities - Outstanding Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commitments	$ 424,836	$ 444,233
Commitments to Extend Credit [Member]
Commitments	418,952	443,364
Financial Standby Letter of Credit [Member]
Commitments	$ 5,884	$ 869

Note 17 - Commitments and Con_5

Note 17 - Commitments and Contingent Liabilities - Leases Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finance lease cost, Amortization of right-of-use asset	$ 248	$ 176
Finance lease cost, Interest Expense	112	116
Finance lease cost, Other	47	30
Operating lease cost	216	206
Total lease cost	$ 623	$ 528

Note 17 - Commitments and Con_6

Note 17 - Commitments and Contingent Liabilities - Weighted Average Remaining Lease Term and Discount Rate Information (Details)	Dec. 31, 2023
Weighted-average term (years), Operating Lease (Year)	4 years 2 months 12 days
Weighted-average term (years), Fiance Lease (Year)	14 years 7 months 6 days
Weighted-average discount rate), Operating Lease	1.90%
Weighted-average discount rate, Fiance Lease	3%

Note 17 - Commitments and Con_7

Note 17 - Commitments and Contingent Liabilities - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
2024, operating	$ 170,000
2024, finance	308,000
2025, operating	169,000
2025, finance	314,000
2026, operating	134,000
2026, finance	320,000
2027, operating	27,000
2027, finance	320,000
2028, operating	27,000
2028, finance	320,000
2026 and thereafter, operating	68,000
2026 and thereafter, finance	2,886,000
Total undiscounted cash flows, operating	595,000
Total undiscounted cash flows, finance	4,468,000
Impact of present value discount, operating	(29,000)
Impact of present value discount, finance	(854,000)
Finance Lease, Liability	3,614,000
Accrued Interest Payable and Other Liabilities [Member]
Operating Lease, Liability	$ 566,000	$ 723,000

Note 18 - Regulatory Restrict_2

Note 18 - Regulatory Restrictions (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Reserves Required by Federal Reserve Bank	$ 0	$ 0
Percent of Common Stock	10%
Amount Available for Payment of Dividends	$ 8,400

Note 19 - Regulatory Capital (D

Note 19 - Regulatory Capital (Details Textual)	Dec. 31, 2023
Banking Regulation, Capital Conservation Buffer, Capital Conserved, Minimum	0.025

Note 19 - Regulatory Capital -

Note 19 - Regulatory Capital - Capital Ratios (Details)	Dec. 31, 2023	Dec. 31, 2022
Leverage capital, adequately capitalized, ratio	0.04	0.04
Tier 1 risk based capital, adequately capitalized, ratio	0.06	0.06
Common equity tier 1 capital, adequately capitalized, ratio	4.50%	4.50%
Total risk based capital, adequately capitalized, ratio	0.08	0.08
Leverage capital, adequately capitalized plus capital conservation buffer, ratio	4%	4%
Tier 1 risk based capital, adequately capitalized plus capital conservation buffer, ratio	8.50%	8.50%
Common equity tier 1 capital, adequately capitalized plus capital conservation buffer, ratio	7%	7%
Total risk based capital, adequately capitalized plus capital conservation buffer, ratio	10.50%	10.50%
Middlefield Banking Company [Member]
Leverage capital, actual, ratio	0.1048	0.1116
Tier 1 risk based capital, actual, ratio	0.1182	0.1263
Common equity tier 1 capital, actual, ratio	11.82%	12.63%
Total risk based capital, actual, ratio	0.1308	0.1361
Leverage capital, well-capitalized, ratio (bank only)	0.05	0.05
Tier 1 risk based capital, well-capitalized, ratio (bank only)	0.08	0.08
Common equity tier 1 capital, well-capitalized, ratio (bank only)	6.50%	6.50%
Total risk based capital, well-capitalized, ratio (bank only)	0.10	0.10
Middlefield Banc Corp [Member]
Leverage capital, actual, ratio	0.1068	0.113
Tier 1 risk based capital, actual, ratio	0.1218	0.128
Common equity tier 1 capital, actual, ratio	11.66%	12.25%
Total risk based capital, actual, ratio	0.1343	0.1378

Note 20 - Related Party Trans_3

Note 20 - Related Party Transaction (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Related Party Deposit Liabilities	$ 33.1	$ 24.1

Note 20 - Related Party Trans_4

Note 20 - Related Party Transaction - Loans to Related Party (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 2,057	$ 2,333
New loans	23,922	0
Repayments	(1,794)	(276)
Ending balance	$ 24,185	$ 2,057

Note 21 - Business Combinatio_2

Note 21 - Business Combination (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2022	Dec. 31, 2021
Goodwill, Purchase Accounting Adjustments	$ 4,621
Goodwill	36,356	$ 31,735		$ 15,071
Liberty Bancshares Inc [Member]
Goodwill, Purchase Accounting Adjustments	4,600
Business Combination, Acquired Financing Receivable, Fair Value Adjustment	$ (4,500)
Goodwill			$ 21,285

Note 21 - Business Combinatio_3

Note 21 - Business Combination - Business Purchase (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill resulting from the Liberty merger		$ 36,356	$ 31,735	$ 15,071
Liberty Bancshares Inc [Member]
Middlefield Banc Corp. shares issued (in shares)	2,561,513
Value assigned to Middlefield Banc Corp. common shares (in dollars per share)	$ 28.6
Purchase price assigned to Liberty common shares exchanged for	$ 73,259
Cash paid in lieu of fractional shares	6
Total Purchase Price	73,265
Liberty shareholders equity	49,041
Allowance for credit loss	4,497
Loans - interest rate	(4,583)
Loans - general credit	(3,852)
Core deposit intangible	6,669
Investments	(1,461)
Mortgage servicing rights	830
Other	94
Time deposits	(228)
Deferred taxes	973
Total net assets acquired	51,980
Goodwill resulting from the Liberty merger	$ 21,285

Note 21 - Business Combinatio_4

Note 21 - Business Combination - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill resulting from the Liberty merger		$ 36,356	$ 31,735	$ 15,071
Liberty Bancshares Inc [Member]
Total purchase price	$ 73,265
Cash	18,406
Loans and loans held for sale	306,970
Investments	57,907
Premises and equipment, net	6,087
Accrued interest receivable	1,563
Bank-owned life insurance	16,290
Core deposit intangible	6,670
Mortgage servicing rights	1,680
Other assets	3,111
Time deposits	(69,278)
Non-time deposits	(294,684)
Accrued interest payable	(246)
Other liabilities	(2,496)
Total net assets acquired	51,980
Goodwill resulting from the Liberty merger	$ 21,285

Note 21 - Business Combinatio_5

Note 21 - Business Combination - Pro Forma Information (Details) - Liberty Bancshares Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022
Net interest income	$ 1,366
Noninterest income	117
Net income	$ 867
Net interest income		$ 63,488
Noninterest income		10,151
Net income		$ 14,610
Basic (in dollars per share)		$ 2.42
Diluted (in dollars per share)		$ 2.42

Note 22 - Parent Company - Cond

Note 22 - Parent Company - Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash and due from banks	$ 56,397	$ 51,404
Equity Securities, FV-NI, Current	955	915
Other assets	35,190	28,528
TOTAL ASSETS	1,822,883	1,687,682
TOTAL LIABILITIES	1,617,202	1,489,991
STOCKHOLDERS' EQUITY	205,681	197,691	$ 145,335
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,822,883	1,687,682
Parent Company [Member]
Cash and due from banks	4,065	201
Equity Securities, FV-NI, Current	544	645
Other assets	2,125	2,984
TOTAL ASSETS	214,833	206,718
Other borrowings	8,248	8,248
Other liabilities	904	779
TOTAL LIABILITIES	9,152	9,027
STOCKHOLDERS' EQUITY	205,681	197,691
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	214,833	206,718
Parent Company [Member] | Non Bank Subsidiary [Member]
Equity method investments	1	1
Parent Company [Member] | Subsidiary Banks [Member]
Equity method investments	$ 208,098	$ 202,887

Note 22 - Parent Company - Co_2

Note 22 - Parent Company - Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total income	$ 90,301	$ 54,906
Interest expense	25,098	4,729
Salaries and employee benefits	24,511	17,548
Ohio state franchise tax	1,578	1,157
Income taxes	3,387	3,220
NET INCOME	17,368	15,673
Comprehensive income (loss)	23,422	(9,933)
Parent Company [Member]
Dividends from bank subsidiary	17,000	15,500
Loss on equity securities	(100)	(173)
Other income	3	7
Total income	16,903	15,334
Interest expense	605	288
Salaries and employee benefits	751	667
Ohio state franchise tax	1,578	1,157
Other expense	1,032	3,434
Total expenses	3,966	5,546
Income before income taxes	12,937	9,788
Income taxes	(854)	(1,024)
Income before equity in undistributed net income of subsidiaries	13,791	10,812
Equity in undistributed net income of subsidiaries	3,578	4,861
NET INCOME	17,369	15,673
Comprehensive income (loss)	$ 23,422	$ (9,933)

Note 22 - Parent Company - Co_3

Note 22 - Parent Company - Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
NET INCOME	$ 17,368	$ 15,673
Other, net	5	498
Net cash provided by operating activities	22,356	18,287
Acquisition, net of cash paid	0	18,406
Repurchase of common shares	(4,506)	(6,119)
Cash dividends	6,864	5,490
Net cash used in financing activities	111,213	(75,362)
Increase (decrease) in cash	7,027	(65,685)
Parent Company [Member]
NET INCOME	17,369	15,673
Equity in undistributed net income of subsidiaries	(3,578)	(4,861)
Stock-based compensation expense, net	374	307
Loss on equity securities	100	173
Other, net	969	(297)
Net cash provided by operating activities	15,234	10,995
Acquisition, net of cash paid	0	10
Repurchase of common shares	(4,506)	(6,119)
Cash dividends	(6,864)	(5,490)
Net cash used in financing activities	(11,370)	(11,609)
Increase (decrease) in cash	3,864	(604)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	201	805
CASH AND CASH EQUIVALENTS AT END OF YEAR	$ 4,065	$ 201

Note 23 - Subsequent Events (De

Note 23 - Subsequent Events (Details Textual) - Cyber Risk [Member]	Dec. 31, 2023 USD ($)
Insurance Policy, Aggregate Limit	$ 3,000,000
Insurance Policy, Deductible	$ 50,000