Finward Bancorp (FNWD) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 15, 2024
Document Information [Line Items]
Entity Central Index Key	0000919864
Entity Registrant Name	Finward Bancorp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-40999
Entity Incorporation, State or Country Code	IN
Entity Tax Identification Number	35-1927981
Entity Address, Address Line One	9204 Columbia Avenue
Entity Address, City or Town	Munster
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46321
City Area Code	219
Local Phone Number	836‑4400
Title of 12(b) Security	Common stock, no par value
Trading Symbol	FNWD
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,310,251

Consolidated Balance Sheet (Cur

Consolidated Balance Sheet (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
ASSETS
Cash and non-interest bearing deposits in other financial institutions	$ 16,418	$ 17,942
Interest bearing deposits in other financial institutions	54,755	67,647
Federal funds sold	607	419
Total cash and cash equivalents	71,780	86,008
Securities available-for-sale	346,233	371,374
Loans held-for-sale	667	340
Loans receivable, net of deferred fees and costs	1,508,251	1,512,595
Less: Allowance for credit losses	(18,805)	(18,768)
Net loans receivable	1,489,446	1,493,827
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,583	8,045
Premises and equipment	47,795	38,436
Foreclosed real estate	71	71
Cash value of bank owned life insurance	32,895	32,702
Goodwill	22,395	22,395
Other intangible assets	2,911	3,272
Other assets	43,459	45,262
Total assets	2,071,782	2,108,279
Deposits:
Non-interest bearing	296,959	295,594
Interest bearing	1,450,519	1,517,827
Total deposits	1,747,478	1,813,421
Repurchase agreements	41,137	38,124
Borrowed funds	90,000	80,000
Accrued expenses and other liabilities	41,586	29,389
Total liabilities	1,920,201	1,960,934
Commitments and contingencies
Stockholders' Equity:
Preferred stock, no par or stated value; 10,000,000 shares authorized, none outstanding	0	0
Common stock, no par or stated value; 10,000,000 shares authorized; shares issued and outstanding: March 31, 2024 - 4,310,251 December 31, 2023 - 4,298,773	0	0
Additional paid-in capital	69,727	69,555
Accumulated other comprehensive loss	(56,313)	(51,613)
Retained earnings	138,167	129,403
Total stockholders' equity	151,581	147,345
Total liabilities and stockholders' equity	$ 2,071,782	$ 2,108,279

Consolidated Balance Sheet (C_2

Consolidated Balance Sheet (Current Period Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Mar. 31, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authoirzed (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, no par or stated value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	10,000,000	10,000,000
Common stock, issued (in shares)	4,310,251	4,298,773
Common stock, outstanding (in shares)	4,310,251	4,298,773

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest income:
Loans receivable	$ 18,879	$ 17,626
Securities	2,243	2,303
Other interest earning assets	862	207
Total interest income	21,984	20,136
Interest expense:
Deposits	8,794	4,087
Repurchase agreements	370	121
Borrowed funds	1,040	1,260
Total interest expense	10,204	5,468
Net interest income	11,780	14,668
Provision for credit losses	0	488
Net interest income after provision for credit losses	11,780	14,180
Noninterest income:
Fees and service charges	1,153	1,311
Wealth management operations	633	614
Gain on sale of loans held-for-sale, net	152	263
Loss on sale of securities, net	(531)	0
Increase in cash value of bank owned life insurance	193	179
Gain on sale of real estate	11,858	0
Other	17	241
Total noninterest income	13,475	2,608
Noninterest expense:
Compensation and benefits	7,109	7,538
Occupancy and equipment	1,915	1,690
Data processing	1,170	973
Marketing	158	255
Federal deposit insurance premiums	501	465
Other	4,151	3,306
Total noninterest expense	15,004	14,227
Income before income tax expenses	10,251	2,561
Income tax expenses	972	321
Net income	$ 9,279	$ 2,240
Earnings per common share:
Basic (in dollars per share)	$ 2.18	$ 0.52
Diluted (in dollars per share)	2.17	0.51
Dividends declared per common share (in dollars per share)	$ 0.12	$ 0.31

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net income	$ 9,279	$ 2,240
Net change in net unrealized gains and losses on securities available-for-sale:
Unrealized gain (loss) arising during the period	(6,712)	11,057
Less: reclassification adjustment for losses (gains) included in net income	531	0
Net securities gain (loss) during the period	(6,181)	11,057
Tax effect	1,481	(2,652)
Other comprehensive income (loss), net of tax	(4,700)	8,405
Comprehensive income net of tax	$ 4,579	$ 10,645

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholder's Equity (Unaudited) - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ 0	$ 0	$ 0	$ (6,118)	$ (6,118)
Balance at Dec. 31, 2022						$ 0	$ 69,032	$ (64,300)	$ 131,661	$ 136,393
Net income						0	0	0	2,240	2,240
Other comprehensive income (loss), net of tax						0	0	8,405	0	8,405
Net surrender value of restricted stock awards						0	(157)	0	0	(157)
Stock-based compensation expense						0	307	0	0	307
Cash dividends						0	0	0	(1,334)	(1,334)
Balance at Mar. 31, 2023						0	69,182	(55,895)	126,449	139,736
Balance at Dec. 31, 2023						0	69,555	(51,613)	129,403	147,345
Net income						0	0	0	9,279	9,279
Other comprehensive income (loss), net of tax						0	0	(4,700)	0	(4,700)
Stock-based compensation expense						0	172	0	0	172
Cash dividends						0	0	0	(515)	(515)
Balance at Mar. 31, 2024						$ 0	$ 69,727	$ (56,313)	$ 138,167	$ 151,581

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholder's Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Shares of restricted stock awards surrendered (in shares)		4,188
Cash dividends per share (in dollars per share)	$ 0.12	$ 0.31

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 9,279	$ 2,240
Adjustments to reconcile net income to net cash provided by operating activities:
Origination of loans for sale	(3,756)	(8,873)
Sale of loans originated for sale	3,571	8,949
Depreciation and amortization, net of accretion	1,712	1,078
Stock based compensation expense	172	307
Cash payments for lease liabilities	(176)	0
Loss on sale of securities, net	531	0
Gain on sale of loans held-for-sale, net	(144)	(206)
Gain on sale of real estate	(11,867)	0
Gain on cash value of bank owned life insurance	(193)	(179)
Gain on derivatives	(8)	(57)
Provision for credit losses	0	488
Change in:
Interest receivable	462	(296)
Interest payable	(2,353)	77
Other assets	2,731	2,712
Accrued expenses and other liabilities	14	(2,289)
Total adjustments	(9,304)	1,711
Net cash provided by (used in) operating activities	(25)	3,951
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities and pay downs of securities available-for-sale	3,367	3,675
Proceeds from sales of securities available-for-sale	14,697	0
Net change in loans receivable	4,159	(6,433)
Purchase of premises and equipment	(711)	(217)
Proceeds from sale of premises and equipment	17,730	0
Net cash provided by (used in) investing activities	39,242	(2,975)
CASH FLOWS FROM FINANCING ACTIVITIES:
Change in deposits	(65,943)	31,093
Proceeds from borrowed funds	90,000	100,000
Repayment of borrowed funds	(80,000)	(120,000)
Net surrender value of restricted stock awards	0	(157)
Change in repurchase agreements	3,013	12,920
Dividends paid	(515)	(1,333)
Net cash provided by (used in) financing activities	(53,445)	22,523
Net change in cash and cash equivalents	(14,228)	23,499
Cash and cash equivalents at beginning of period	86,008	31,282
Cash and cash equivalents at end of period	71,780	54,781
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest	12,559	5,405
Income taxes	0	150
Noncash activities:
Dividends declared not paid	515	1,334
Right-of-use asset obtained in exchange for lease liability	$ 16,140	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Basis of Accounting [Text Block]	Note 1 Organization and Description of Business The consolidated financial statements include the accounts of Finward Bancorp (the “Bancorp” or “FNWD”) and Peoples Bank (the “Bank”), and the Bank’s wholly-owned subsidiaries, Peoples Service Corporation, NWIN, LLC; NWIN Funding, Incorporated, and Columbia Development Company, LLC. The Bancorp has no 10 not March 31, 2024, December 31, 2023, March 31, 2024, 2023. March 31, 2024, not The Notes to the Consolidated Financial Statements appearing in Finward Bancorp’s Annual Report on Form 10 2023 December 31, 2023, not

Note 2 - Use of Estimates

Note 2 - Use of Estimates	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Use of Estimates [Text Block]	Note 2 Preparing financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period, as well as the disclosures provided. Actual results could differ from those estimates. Estimates associated with the allowance for credit losses, fair values of foreclosed real estate, loan servicing rights, investment securities, deferred tax assets, goodwill, and the status of contingencies are particularly susceptible to material change in the near term.

Note 3 - Accounting Pronounceme

Note 3 - Accounting Pronouncements Recently Adopted or Issued	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	Note 3 Accounting Pronouncements Recently Adopted or Issued In March 2020, No. 2020 04 848 January 2021, 2021 01 848 December 2022, No. 2022 06 848. 848 may 848 December 31, 2022 December 31, 2024. 2020 04, 2021 01 2022 06, not In June 2022, No. 2022 03 820 not not December 15, 2023. 2022 03 January 1, 2024 In March 2023, No. 2023 02 323 December 15, 2023. 2023 02 January 1, 2024 In November 2023, 2023 07, 280 2024 2025, not In December 2023, 2023 09, 740 2025, not In March 2024, 2024 01, 718 718, 2025, not In March 2024, 2024 02, No. 2019 800, November 2019. December 15, 2024. not

Note 4 - Securities

Note 4 - Securities	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 4 The estimated fair value of available-for-sale securities and the related gross unrealized gains and losses recognized in accumulated other comprehensive income were as follows: (Dollars in thousands) Gross Gross Estimated Cost Unrealized Unrealized Fair Basis Gains Losses Value March 31, 2024 U.S. government sponsored entities $ 8,884 $ - $ (1,018 ) $ 7,866 Collateralized mortgage obligations and residential mortgage-backed securities 145,077 - (27,180 ) 117,897 Municipal securities 264,190 2 (45,164 ) 219,028 Collateralized debt obligations 2,166 - (724 ) 1,442 Total securities available-for-sale $ 420,317 $ 2 $ (74,086 ) $ 346,233 (Dollars in thousands) Gross Gross Estimated Cost Unrealized Unrealized Fair Basis Gains Losses Value December 31, 2023 U.S. government sponsored entities $ 8,884 $ - $ (1,001 ) $ 7,883 Collateralized mortgage obligations and residential mortgage-backed securities 149,410 - (25,946 ) 123,464 Municipal securities 278,813 60 (40,203 ) 238,670 Collateralized debt obligations 2,170 - (813 ) 1,357 Total securities available-for-sale $ 439,277 $ 60 $ (67,963 ) $ 371,374 The cost basis and estimated fair value of available-for-sale debt securities at March 31, 2024, not (Dollars in thousands) Available-for-sale Estimated Cost Fair March 31, 2024 Basis Value Due in one year or less $ 250 $ 248 Due from one to five years 9,904 8,775 Due from five to ten years 13,933 12,492 Due over ten years 251,153 206,821 Collateralized mortgage obligations and residential mortgage-backed securities 145,077 117,897 Total $ 420,317 $ 346,233 Sales of available-for-sale securities were as follows for the quarter ended: (Dollars in thousands) March 31, March 31, 2024 2023 Proceeds $ 14,697 $ - Gross gains - - Gross losses (531 ) - Accumulated other comprehensive income/(loss) balances, net of tax, related to available-for-sale securities, were as follows: (Dollars in thousands) Unrealized Ending balance, December 31, 2022 $ (64,300 ) Current period change 8,405 Ending balance, March 31, 2023 $ (55,895 ) (Dollars in thousands) Unrealized Ending balance, December 31, 2023 $ (51,613 ) Current period change (4,700 ) Ending balance, March 31, 2024 $ (56,313 ) Securities with market values of approximately $338.5 million and $324.1 million were pledged as of March 31, 2024 December 31, 2023, Securities with unrealized losses at March 31, 2024, December 31, 2023 not (Dollars in thousands) Less than 12 months 12 months or longer Total Estimated Estimated Estimated Percentage of Fair Unrealized Fair Unrealized Fair Unrealized Total Portfolio Value Losses Value Losses Value Losses in Loss Position March 31, 2024 U.S. government sponsored entities $ - $ - $ 7,866 $ (1,018 ) $ 7,866 $ (1,018 ) 100.0 % Collateralized mortgage obligations and residential mortgage-backed securities - - 117,897 (27,180 ) 117,897 (27,180 ) 100.0 % Municipal securities - - 218,196 (45,164 ) 218,196 (45,164 ) 99.6 % Collateralized debt obligations - - 1,442 (724 ) 1,442 (724 ) 100.0 % Total temporarily impaired $ - $ - $ 345,401 $ (74,086 ) $ 345,401 $ (74,086 ) 99.8 % Number of securities - 420 420 (Dollars in thousands) Less than 12 months 12 months or longer Total Estimated Estimated Estimated Percentage of Fair Unrealized Fair Unrealized Fair Unrealized Total Portfolio Value Losses Value Losses Value Losses in Loss Position December 31, 2023 U.S. government sponsored entities $ - $ - $ 7,883 $ (1,001 ) $ 7,883 $ (1,001 ) 100.0 % Collateralized mortgage obligations and residential mortgage-backed securities - - 123,464 (25,946 ) 123,464 (25,946 ) 100.0 % Municipal securities - - 229,595 (40,203 ) 229,595 (40,203 ) 96.2 % Collateralized debt obligations - - 1,357 (813 ) 1,357 (813 ) 100.0 % Total temporarily impaired $ - $ - $ 362,299 $ (67,963 ) $ 362,299 $ (67,963 ) 97.6 % Number of securities - 434 434 Unrealized losses on securities have not At March 31, 2024, not Accrued interest receivable on AFS debt securities totaled $2.2 million at March 31, 2024, December 31, 2023.

Note 5 - Loans Receivable

Note 5 - Loans Receivable	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 5 The Bancorp’s current lending programs are described below: Residential Real Estate. 80% 97% not Fixed rate loans that originated generally conform to Freddie Mac guidelines for loans purchased under the one‑to‑four family program. Loan interest rates are determined based on secondary market yield requirements and local market conditions. Fixed rate mortgage loans may The Bancorp’s Adjustable-Rate Mortgage Loans (“ARMs”) include offerings that have a three, five, seven ten Home Equity Line of Credit. second second Fixed-term home improvement and equity loans are made up to a maximum of 85% of the appraised value of the improved property, less any outstanding liens. These loans are offered on both a fixed and variable rate basis with a maximum term of 240 months. All home equity loans are made on a direct basis to borrowers. Commercial Real Estate and Multifamily Loans. 15 15 seven ten While commercial real estate lending is generally considered to involve a higher degree of risk than single‑family residential lending due to the concentration of principal in a limited number of loans and the effects of general economic conditions on real estate developers and managers, the Bancorp has endeavored to reduce this risk in several ways. In originating commercial real estate loans, the Bancorp considers the feasibility of the project, the financial strength of the borrowers and lessees, the managerial ability of the borrowers, the location of the project and the economic environment. Management evaluates the debt coverage ratio and analyzes the reliability of cash flows, as well as the quality of earnings. All such loans are made in accordance with well-defined underwriting standards and are generally supported by personal guarantees, which represent a secondary source of repayment. Loans for the construction of commercial properties are generally located within an area permitting physical inspection and regular review of business records. Projects financed outside of the Bancorp’s primary lending area generally involve borrowers and guarantors who are or were previous customers of the Bancorp or projects that are underwritten according to the Bank’s underwriting standards. Construction and Land Development. one Loans are also made for the construction of commercial properties. All such loans are made in accordance with well-defined underwriting standards. Generally if the loans are not not not two Commercial Business and Farmland Loans. not Consumer Loans. Manufactured Homes. third 25 Government Loans. Loans consist of the following as of March 31, 2024 December 31, 2023: (Dollars in thousands) March 31, 2024 December 31, 2023 Loans secured by real estate: Residential real estate $ 480,255 $ 484,948 Home equity 49,120 46,599 Commercial real estate 518,166 503,202 Construction and land development 102,446 115,227 Multifamily 220,789 219,917 Total loans secured by real estate 1,370,776 1,369,893 Commercial business 94,521 97,386 Consumer 627 610 Manufactured homes 29,928 30,845 Government 9,074 10,021 Loans receivable 1,504,926 1,508,755 Add (less): Net deferred loan origination costs 3,435 3,705 Loan clearing funds (110 ) 135 Loans receivable, net of deferred fees and costs $ 1,508,251 $ 1,512,595 The Bancorp's age analysis of past due loans is summarized below: (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due and Accruing Total Past Due and Accruing Current Accruing Loans Non-accrual Loans Total Loans Receivable March 31, 2024 Residential real estate $ 7,394 $ 1,528 $ - $ 8,922 $ 468,642 $ 477,564 $ 2,691 $ 480,255 Home equity 56 - - 56 48,610 48,666 454 49,120 Commercial real estate 3,522 260 - 3,782 512,951 516,733 1,433 518,166 Construction and land development - 745 - 745 101,027 101,772 674 102,446 Multifamily 4,403 - 215 4,618 212,482 217,100 3,689 220,789 Commercial business 272 261 - 533 91,361 91,894 2,627 94,521 Consumer 10 - - 10 617 627 - 627 Manufactured homes 637 216 - 853 29,040 29,893 35 29,928 Government - - - - 9,074 9,074 - 9,074 Total $ 16,294 $ 3,010 $ 215 $ 19,519 $ 1,473,804 $ 1,493,323 $ 11,603 $ 1,504,926 December 31, 2023 Residential real estate $ 5,857 $ 4,362 $ 1,131 $ 11,350 $ 471,905 $ 483,255 $ 1,693 $ 484,948 Home equity 226 18 - 244 45,887 46,131 468 46,599 Commercial real estate 3,168 262 712 4,142 498,227 502,369 833 503,202 Construction and land development 2,523 - - 2,523 112,704 115,227 - 115,227 Multifamily 5,333 - - 5,333 210,869 216,202 3,715 219,917 Commercial business 105 29 - 134 94,355 94,489 2,897 97,386 Consumer 12 - - 12 596 608 2 610 Manufactured homes 634 379 - 1,013 29,832 30,845 - 30,845 Government - - - - 10,021 10,021 - 10,021 Total $ 17,858 $ 5,050 $ 1,843 $ 24,751 $ 1,474,396 $ 1,499,147 $ 9,608 $ 1,508,755 The following table shows the amortized cost of loans, segregated by portfolio segment, credit quality rating and year of origination as of March 31, 2024 December 31, 2023, three March 31, 2024 December 31, 2023. March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Revolving Converted to Term Total Total Loans Receivable $ 23,122 $ 152,353 $ 319,536 $ 320,187 $ 228,248 $ 363,713 $ 96,026 $ 1,741 $ 1,504,926 Total current period gross charge-off $ (18 ) $ - $ - $ - $ - $ - $ - $ - (18 ) Residential real estate Pass (1-6) $ 2,533 $ 23,626 $ 96,588 $ 105,482 $ 110,843 $ 132,325 $ 1,880 $ - $ 473,277 Special Mention (7) - 195 - 626 481 2,489 - - 3,791 Substandard (8) - 209 1,405 150 468 955 - - 3,187 Total $ 2,533 $ 24,030 $ 97,993 $ 106,258 $ 111,792 $ 135,769 $ 1,880 $ - $ 480,255 Current period gross charge-off - - - - - - - - - Home equity Pass (1-6) $ 40 $ 84 $ 111 $ 99 $ 8 $ 2,410 $ 45,438 $ 287 $ 48,477 Special Mention (7) - 11 - - 4 95 70 - 180 Substandard (8) - - 154 - - 63 90 156 463 Total $ 40 $ 95 $ 265 $ 99 $ 12 $ 2,568 $ 45,598 $ 443 $ 49,120 Current period gross charge-off - - - - - - - - - Commercial real estate Pass (1-6) $ 5,282 $ 63,243 $ 129,238 $ 91,918 $ 55,522 $ 159,833 $ 2,959 $ - $ 507,995 Special Mention (7) 499 - 66 2,419 1,266 4,488 - - 8,738 Substandard (8) - - - - 220 1,073 140 - 1,433 Total $ 5,781 $ 63,243 $ 129,304 $ 94,337 $ 57,008 $ 165,394 $ 3,099 $ - $ 518,166 Current period gross charge-off - - - - - - - - - Construction and land development Pass (1-6) $ 11,526 $ 43,208 $ 10,344 $ 14,747 $ 403 $ 4,406 $ 10,186 $ 1,298 $ 96,118 Special Mention (7) - - - 1,563 2,437 - - - 4,000 Substandard (8) - 365 75 1,888 - - - - 2,328 Total $ 11,526 $ 43,573 $ 10,419 $ 18,198 $ 2,840 $ 4,406 $ 10,186 $ 1,298 $ 102,446 Current period gross charge-off - - - - - - - - - Multifamily Pass (1-6) $ - $ 9,763 $ 63,109 $ 76,949 $ 41,071 $ 25,131 $ 336 $ - $ 216,359 Substandard (8) - - - 1,666 1,536 1,228 - - 4,430 Total $ - $ 9,763 $ 63,109 $ 78,615 $ 42,607 $ 26,359 $ 336 $ - $ 220,789 Current period gross charge-off - - - - - - - - - Commercial business Pass (1-6) $ 1,249 $ 10,954 $ 12,484 $ 8,725 $ 4,937 $ 16,130 $ 34,414 $ - $ 88,893 Special Mention (7) - 285 1,250 54 - 900 513 - 3,002 Substandard (8) - 40 1,086 237 202 1,061 - - 2,626 Total $ 1,249 $ 11,279 $ 14,820 $ 9,016 $ 5,139 $ 18,091 $ 34,927 $ - $ 94,521 Current period gross charge-off - - - - - - - - - Consumer Pass (1-6) $ 48 $ 370 $ 65 $ 84 $ 3 $ 57 $ - $ - $ 627 Substandard (8) - - - - - - - - - Total $ 48 $ 370 $ 65 $ 84 $ 3 $ 57 $ - $ - $ 627 Current period gross charge-off (18 ) - - - - - - - (18 ) Manufactured homes Pass (1-6) $ - $ - $ 1,926 $ 12,236 $ 8,847 $ 6,884 $ - $ - $ 29,893 Substandard (8) - - - - - 35 - - 35 Total $ - $ - $ 1,926 $ 12,236 $ 8,847 $ 6,919 $ - $ - $ 29,928 Current period gross charge-off - - - - - - - - - Government Pass (1-6) $ 1,945 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 9,074 Total $ 1,945 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 9,074 Current period gross charge-off - - - - - - - - - December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Converted to Term Total Total Loans Receivable $ 148,105 $ 323,820 $ 321,183 $ 234,861 $ 108,683 $ 274,027 $ 94,893 $ 3,183 $ 1,508,755 Total current period gross charge-off $ - $ (40 ) $ - $ (25 ) $ (41 ) $ (909 ) $ (27 ) $ - (1,042 ) Residential real estate Pass (1-6) $ 20,740 $ 97,671 $ 106,778 $ 115,001 $ 23,873 $ 113,987 $ 1,716 $ - $ 479,766 Special Mention (7) 405 - 473 173 431 1,602 - - 3,084 Substandard (8) - 786 152 471 217 472 - - 2,098 Total $ 21,145 $ 98,457 $ 107,403 $ 115,645 $ 24,521 $ 116,061 $ 1,716 $ - $ 484,948 Current period gross charge-off - (40 ) - (25 ) (39 ) (893 ) - - (997 ) Home equity Pass (1-6) $ 110 $ 114 $ 101 $ 14 $ 61 $ 2,051 $ 42,801 $ 700 $ 45,952 Special Mention (7) - - - - 4 31 70 63 168 Substandard (8) - 161 - - - 67 251 - 479 Total $ 110 $ 275 $ 101 $ 14 $ 65 $ 2,149 $ 43,122 $ 763 $ 46,599 Current period gross charge-off - - - - - (16 ) (27 ) - (43 ) Commercial real estate Pass (1-6) $ 52,880 $ 127,607 $ 90,108 $ 55,236 $ 56,255 $ 108,489 $ 2,649 $ - $ 493,224 Special Mention (7) - 69 2,429 1,274 1,123 2,397 142 - 7,434 Substandard (8) - - - 230 - 2,314 - - 2,544 Total $ 52,880 $ 127,676 $ 92,537 $ 56,740 $ 57,378 $ 113,200 $ 2,791 $ - $ 503,202 Current period gross charge-off - - - - - - - - - Construction and land development Pass (1-6) $ 48,518 $ 24,948 $ 13,411 $ 1,732 $ 4,284 $ 473 $ 12,539 $ 2,420 $ 108,325 Special Mention (7) 365 76 4,205 2,256 - - - - 6,902 Substandard (8) - - - - - - - - - Total $ 48,883 $ 25,024 $ 17,616 $ 3,988 $ 4,284 $ 473 $ 12,539 $ 2,420 $ 115,227 Current period gross charge-off - - - - - - - - - Multifamily Pass (1-6) $ 9,333 $ 53,493 $ 78,122 $ 41,773 $ 13,156 $ 19,609 $ 186 $ - $ 215,672 Substandard (8) - - 1,666 1,562 - 1,017 - - 4,245 Total $ 9,333 $ 53,493 $ 79,788 $ 43,335 $ 13,156 $ 20,626 $ 186 $ - $ 219,917 Current period gross charge-off - - - - - - - - - Commercial business Pass (1-6) $ 13,110 $ 13,774 $ 9,327 $ 5,705 $ 4,105 $ 12,905 $ 33,954 $ - $ 92,880 Special Mention (7) 373 197 58 - 129 436 417 - 1,610 Substandard (8) 43 1,094 256 214 - 1,121 168 - 2,896 Total $ 13,526 $ 15,065 $ 9,641 $ 5,919 $ 4,234 $ 14,462 $ 34,539 $ - $ 97,386 Current period gross charge-off - - - - - - - - - Consumer Pass (1-6) $ 338 $ 73 $ 108 $ 4 $ 14 $ 71 $ - $ - $ 608 Substandard (8) - - - 2 - - - - 2 Total $ 338 $ 73 $ 108 $ 6 $ 14 $ 71 $ - $ - $ 610 Current period gross charge-off - - - - (2 ) - - - (2 ) Manufactured homes Pass (1-6) $ - $ 1,942 $ 12,556 $ 9,214 $ 5,031 $ 2,102 $ - $ - $ 30,845 Total $ - $ 1,942 $ 12,556 $ 9,214 $ 5,031 $ 2,102 $ - $ - $ 30,845 Current period gross charge-off - - - - - - - - - Government Pass (1-6) $ 1,890 $ 1,815 $ 1,433 $ - $ - $ 4,883 $ - $ - $ 10,021 Total $ 1,890 $ 1,815 $ 1,433 $ - $ - $ 4,883 $ - $ - $ 10,021 Current period gross charge-off - - - - - - - - - The Bancorp has established a standard loan grading system to assist management, lenders and review personnel in their analysis and supervision of the loan portfolio. The use and application of these grades by the Bancorp is uniform and conforms to regulatory definitions. The loan grading system is as follows: 1 Superior Quality Loans in this category are substantially risk free. Loans fully collateralized by a Bank certificate of deposit or Bank deposits with a hold are substantially risk free. 2 Excellent Quality The borrower generates excellent and consistent cash flow for debt coverage, excellent average credit scores, excellent liquidity and net worth and are reputable operators with over 15 3 Great Quality The borrower generates more than sufficient cash flow to fund debt service and cash flow is improving. Average credit scores are very strong. Operators are reputable with significant years of experience. Liquidity, net worth, current and debt to tangible net worth ratios are very strong. Loan to value is significantly below policy and collateral condition is significantly above average. 4 Above Average Quality The borrower generates more than sufficient cash flow to fund debt service but cash flow trends may 5 Average Quality Borrowers are considered creditworthy and can repay the debt in the normal course of business, however, cash flow trends may 6 Pass Borrowers are considered credit worthy but financial condition may may may 7 Special Mention A special mention asset has identified weaknesses that deserve Management’s close attention. If left uncorrected, these weaknesses may not not Loans in this category may may may may 1:1. may may may may may may 8 Substandard This classification consists of loans which are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged. Financial statements normally reveal some or all of the following: poor trends, lack of earnings and cash flow, excessive debt, lack of liquidity, and the absence of creditor protection. Loans are still considered collectible, but due to increased risks and defined weaknesses of the credit, some loss could be incurred in collection if the deficiencies are not 9 Doubtful Such loans have been placed on nonaccrual status and may 10 Loss Loans that are considered uncollectible and of such little value that continuing to carry them as assets is not Performing loans are loans that are paying as agreed and are approximately less than ninety Non-performing loans include those loans that are 90 been placed on non-accrual status. Loan Modification Disclosures Pursuant to ASU 2022 02 The following table shows the amortized cost of loans that were both experiencing financial difficulty and modified during the three March 31, 2024 December 31, 2023, For the three months ended March 31, 2024 (Dollars in thousands) Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction % of Total Segment Financing Receivables Residential Real Estate $ 630 $ 1,262 $ - $ - 0.39 % Total $ 630 $ 1,262 $ - $ - 0.13 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 889 $ 1,003 $ - $ - Total $ 889 $ 1,003 $ - $ - For the year ended December 31, 2023 (Dollars in thousands) Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction % of Total Segment Financing Receivables Residential Real Estate $ - $ 868 $ - $ - 0.18 % Total $ - $ 868 $ - $ - 0.06 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 868 $ - $ - $ - Total $ 868 $ - $ - $ - There were no The Bancorp closely monitors the performance of loans that have been modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The borrowers with term extension have had their maturity dates extended and as a result their monthly payments were reduced. Upon the Bancorp’s determination that a modified loan has subsequently been deemed uncollectible, the loan is written off. Therefore, the amortized cost of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount. Acquired Loan Purchase Discounts As part of the fair value of loans receivable, there was a net fair value discount for loans acquired of $5.0 million at March 31, 2024, December 31, 2023. Accretable yield, or income recorded for the three March 31, (dollars in thousands) Total 2023 $ 167 2024 222 Accretable yield, or income expected to be recorded in the future is as follows: (dollars in thousands) Total Remainder of 2024 $ 508 2025 658 2026 481 2027 311 2028 295 2029 and thereafter 2,730 Total $ 4,983 Allowance for Credit Losses The allowance for credit losses is established for current expected credit losses on the Bancorp’s loan portfolio utilizing guidance in Accounting Standards Codification (ASC) Topic 326. 2016 13 January 1, 2023. The determination of the allowance requires significant judgment to estimate credit losses measured on a collective pool basis when similar risk characteristics exist, and for loans evaluated individually. In determining the allowance, the Bancorp estimates expected future losses for the loan’s entire contractual term adjusted for expected payments when appropriate. The allowance estimate considers relevant available information, from internal and external sources relating to the historical loss experience, current conditions, and reasonable and supportable forecasts for the Bancorp’s outstanding loan balances. The allowance is an estimation that reflects management’s evaluation of expected losses related to the Bancorp’s financial assets measured at amortized cost. To ensure that the allowance is maintained at an adequate level, a detailed analysis is performed on a quarterly basis and an appropriate provision is made to adjust the allowance. The Bancorp categorizes the loan portfolios into nine 326, two one three March 31, 2024, 2023. (Dollars in thousands) Beginning Balance PCD Gross-up Charge-offs Recoveries Provisions Ending Balance The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the three months ended March 31, 2024: Allowance for credit losses: Residential real estate $ 3,984 $ - $ - $ 10 $ 23 $ 4,017 Home equity 698 - - - 39 737 Commercial real estate 7,045 - - - 211 7,256 Construction and land development 4,206 - - - (750 ) 3,456 Multifamily 933 - - - 24 957 Commercial business 1,649 - - 2 484 2,135 Consumer 7 - (18 ) 1 16 6 Manufactured homes 181 - - - (8 ) 173 Government 65 - - - 3 68 Total $ 18,768 $ - $ (18 ) $ 13 $ 42 $ 18,805 (Dollars in thousands) Beginning Balance Adoption of ASC 326 PCD Gross-up Charge-offs Recoveries Provisions Ending Balance The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the months ended March 31, 2023: Allowance for credit losses: Residential real estate $ 3,021 $ 1,688 $ 31 $ - $ 52 $ (228 ) $ 4,564 Home equity 410 99 533 - - 105 1,147 Commercial real estate 5,784 1,003 443 (12 ) - (99 ) 7,119 Construction and land development 1,253 1,735 - - - 241 3,229 Multifamily 1,007 141 - - - (89 ) 1,059 Commercial business 1,365 320 5 (75 ) 47 433 2,095 Consumer 57 5 17 (19 ) 3 1 64 Manufactured homes - 112 - - - 104 216 Government - 55 - - - 20 75 Total $ 12,897 $ 5,158 $ 1,029 $ (106 ) $ 102 $ 488 $ 19,568 A collateral dependent financial loan relies solely on the operation or sale of the collateral for repayment. In evaluating the overall risk associated with the loan, the Bancorp considers character, overall financial condition and resources, and payment record of the borrower; the prospects for support from any financially responsible guarantors; and the nature and degree of protection provided by the cash flow and value of any underlying collateral. However, as other sources of repayment become inadequate over time, the significance of the collateral's value increases and the loan may The table below presents the amortized cost basis and allowance for credit losses (“ACL”) allocated for collateral dependent loans in accordance with ASC 326, (Dollars in thousands) March 31, 2024 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Residential real estate $ 32 $ - $ - $ - $ 32 $ 30 Commercial real estate 933 - - - 933 53 Multifamily 308 - - - 308 85 Commercial business - 1,012 426 148 1,586 738 $ 1,273 $ 1,012 $ 426 $ 148 $ 2,859 $ 906 (Dollars in thousands) December 31, 2023 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Residential real estate $ 32 $ - $ - $ - $ 32 $ 30 Commercial real estate 230 - - - 230 53 Multifamily 1,378 - - - 1,378 85 Commercial business - 1,010 494 162 1,666 738 $ 1,640 $ 1,010 $ 494 $ 162 $ 3,306 $ 906 A deferred cost reserve is maintained for the portfolio of manufactured home loans that have been purchased. This reserve is available for use for manufactured home loan nonperformance and costs associated with nonperformance. If the segment performs in line with expectations, the deferred cost reserve is paid as a premium to the third March 31, 2024, December 31, 2023, The following table presents non–accrual loans and loans past due over 90 As of March 31, 2024 Nonaccrual with No Allowance for Credit Loss Nonaccrual with Allowance for Credit Loss Nonaccrual Loans in Total Loans Past Due over 90 Days Still Accruing Residential real estate $ 1,042 $ 1,650 $ 2,692 $ - Home equity 154 299 453 - Commercial real estate 804 629 1,433 - Construction and land development 674 - 674 - Multifamily 3,381 308 3,689 215 Commercial business 1,466 1,161 2,627 - Consumer - - - - Manufactured homes - 35 35 - Government - - - - Total $ 7,521 $ 4,082 $ 11,603 $ 215 As of December 31, 2023 Nonaccrual with No Allowance for Credit Loss Nonaccrual with Allowance for Credit Loss Nonaccrual Loans in Total Loans Past Due over 90 Days Still Accruing Residential real estate $ 442 $ 1,251 $ 1,693 $ 1,131 Home equity 161 307 468 - Commercial real estate 603 230 833 712 Construction and land development - - - - Multifamily 2,357 1,358 3,715 - Commercial business 1,724 1,173 2,897 - Consumer - 2 - - Manufactured homes - - - - Government - - - - Total $ 5,287 $ 4,321 $ 9,608 $ 1,843 Accrued interest receivable on loans totaled $5.3 million on March 31, 2024, December 31, 2023, not Liability for Credit Losses on Unfunded Loan Commitments The liability for credit losses inherent in unfunded loan commitments is included in accrued expenses and other liabilities on the Consolidated Balance Sheet. The adequacy of the reserve for unfunded commitments is determined quarterly based on methodology similar to the methodology for determining the ACL. The following table shows the changes in the liability for credit losses on unfunded loan commitments. Three months ended, Three months ended, March 31, March 31, (Dollars in thousands) 2024 2023 Balance, beginning of period $ 3,441 $ - Adoption of ASC 326 - 3,108 Provision/(Release) (42 ) - Balance, end of period $ 3,399 $ 3,108

Note 6 - Intangibles and Acquis

Note 6 - Intangibles and Acquisition Related Accounting	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 6 Intangibles and Acquisition Related Accounting (Dollars in thousands) 2024 2023 Goodwill balance January 1, $ 22,395 $ 22,395 Goodwill balance March 31, $ 22,395 $ 22,395 Goodwill is tested annually for impairment. Goodwill arising from business combinations represents the value attributable to unidentifiable intangible assets in the business acquired. The Bancorp’s goodwill relates to the value inherent in the banking industry and that value is dependent upon the ability of the Bancorp to provide quality, cost effective banking services in a competitive marketplace. If the implied fair value of goodwill is lower than its carrying amount, goodwill impairment is indicated and goodwill is written down to its implied fair value. There has not In addition to goodwill, a core deposit intangible was established from previous acquisitions. The Bancorp had core deposit intangible balances of $2.9 million and $3.3 million as of March 31, 2024, December 31, 2023, The amortization recorded for the quarter ended March 31, is as follows: (dollars in thousands) Total 2023 $ 391 2024 $ 360 Amortization to be recorded in future periods, is as follows: (dollars in thousands) Total Remainder of 2024 $ 1,051 2025 688 2026 360 2027 294 2028 228 Thereafter 290 Total $ 2,911 For the previously disclosed acquisition of Royal Financial, Inc., as part of the fair value of certificates of deposit, a fair value premium was established of $1.0 million. Approximately $36 thousand and $72 thousand of amortization was taken as income during the quarter ended March 31, 2024 2023, 2024, 2025, 2026,

Note 7 - Deposits

Note 7 - Deposits	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	Note 7 Deposits The Bancorp’s end-of-period deposit portfolio balances were as follows: March 31, December 31, (Dollars in thousands) 2024 2023 Checking $ 608,027 $ 653,529 Savings 298,097 302,782 Money market 310,030 324,993 Certificates of deposit 531,324 532,117 Total deposits $ 1,747,478 $ 1,813,421 The aggregate amount of retail and brokered certificates of deposit with a balance of $250 March 31, 2024 December 31, 2023.

Note 8 - Concentrations of Cred

Note 8 - Concentrations of Credit Risk	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 8 The primary lending area of the Bancorp encompasses Lake County in northwest Indiana and Cook County in northeast Illinois, where collectively a majority of loan activity is concentrated. The Bancorp is also an active lender in Porter County, and to a lesser extent, LaPorte, Newton and Jasper counties in Indiana; and DuPage, Lake, and Will counties in Illinois. Substantially all loans are secured by specific items of collateral including residences, commercial real estate, land development, business assets and consumer assets.

Note 9 - Earnings Per Share

Note 9 - Earnings Per Share	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 9 Earnings per common share is computed by dividing net income by the weighted-average number of common shares outstanding. A reconciliation of the numerators and denominators of the basic and diluted earnings per common share computations for the quarter ended 2024 2023, (dollars in thousands except per share data) Quarter Ended March 31, 2024 2023 Basic earnings per common share: Net income as reported $ 9,279 $ 2,240 Weighted average common shares outstanding 4,256,667 4,342,386 Basic earnings per common share $ 2.18 $ 0.52 Diluted earnings per common share: Net income as reported $ 9,279 $ 2,240 Weighted average common shares outstanding 4,256,667 4,342,386 Add: Dilutive effect of unvested restricted stock awards 14,028 11,487 Weighted average common and dilutive potential common shares outstanding 4,270,695 4,353,873 Diluted earnings per common share $ 2.17 $ 0.51

Note 10 - Stock Based Compensat

Note 10 - Stock Based Compensation	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 10 The Bancorp’s 2015 February 27, 2015, April 24, 2015, may As required by the Stock Compensation Topic, companies are required to record compensation cost for stock options and awards provided to employees in return for employment service. For the quarter ended March 31, 2024, March 31, 2023. 2027 Restricted stock awards are issued with an award price equal to the market price of the Bancorp’s common stock on the award date and vest between three five March 31, 2024, Non-vested Shares Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2024 41,649 $ 43.87 Granted 13,617 24.23 Vested (12,873 ) 39.65 Non-vested at March 31, 2024 42,393 $ 38.84

Note 11 - Derivative Financial

Note 11 - Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 11 Derivative Financial Instruments The Bancorp uses derivative financial instruments to help manage exposure to interest rate risk and the effects that changes in interest rates may not not not not The Bancorp enters into commitments to originate loans whereby the interest rate on the loan is determined prior to funding (i.e., interest rate lock commitment). The interest rate lock commitments are considered derivatives and are recorded on the accompanying consolidated balance sheets at fair value in accordance with FASB ASC 815, The following table shows the amounts of non-hedging derivative financial instruments: March 31, 2024 Asset derivatives Liability derivatives (Dollars in thousands) Statement of Financial Condition classification Fair value Statement of Financial Condition classification Fair value Interest rate swap contracts Other assets $ 5,810 Other liabilities $ 5,810 Interest rate lock commitments Other assets 43 N/A - Total $ 5,853 $ 5,810 December 31, 2023 Asset derivatives Liability derivatives (Dollars in thousands) Statement of Financial Condition classification Fair value Statement of Financial Condition classification Fair value Interest rate swap contracts Other assets $ 5,591 Other liabilities $ 5,591 Interest rate lock commitments Other assets 35 N/A - Total $ 5,626 $ 5,591 The following table shows the amounts included in the Statements of Income for non-hedging derivative financial instruments: Quarter Ended (Dollars in thousands) Statement of Income Classification 2024 2023 Interest rate swap contracts Fees and service charges $ (30 ) $ 59 Interest rate lock commitments Gain on sale of loans held-for-sale, net 8 (16 ) Total $ (22 ) $ 43 The following table shows the offsetting of financial assets and derivative assets: Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Assets Presented Cash Collateral (Dollars in thousands) Recognized Assets Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Received Net Amount March 31, 2024 Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - $ 5,410 $ 400 Interest rate lock commitments 43 - 43 - - 43 Total $ 5,853 $ - $ 5,853 $ - $ 5,410 $ 443 Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented Cash Collateral (Dollars in thousands) Recognized Liabilities Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Received Net Amount December 31, 2023 Interest rate swap contracts $ 5,626 $ - $ 5,626 $ - $ 4,050 $ 1,576 Interest rate lock commitments - - - - - - Total $ 5,626 $ - $ 5,626 $ - $ 4,050 $ 1,576 The following table shows the offsetting of financial liabilities and derivative liabilities: Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented Cash Collateral (Dollars in thousands) Recognized Liabilities Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Pledged Net Amount March 31, 2024 Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - $ - $ 5,810 Total $ 5,810 $ - $ 5,810 $ - $ - $ 5,810 Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented Cash Collateral (Dollars in thousands) Recognized Liabilities Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Pledged Net Amount December 31, 2023 Interest rate swap contracts $ 5,591 $ - $ 5,591 $ - $ - $ 5,591 Total $ 5,591 $ - $ 5,591 $ - $ - $ 5,591

Note 12 - Fair Value

Note 12 - Fair Value	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 12 The Fair Value Measurements Topic establishes a hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The Topic describes three may Level 1: Level 2: 1 not Level 3: The fair values of securities available-for-sale are determined on a recurring basis by obtaining quoted prices on nationally recognized securities exchanges or pricing models utilizing significant observable inputs such as matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities. Different judgments and assumptions used in pricing could result in different estimates of value. In certain cases where market data is not may 3 Assets and Liabilities Measured at Fair Value on a Recurring Basis There were no 1 2 March 31, 2024. (Dollars in thousands) Fair Value Measurements at March 31, 2024 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets: Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - Interest rate lock commitments 43 - 43 - Available-for-sale debt securities: U.S. government sponsored entities 7,866 - 7,866 - Collateralized mortgage obligations and residential mortgage-backed securities 117,897 - 117,897 - Municipal securities 219,028 - 219,028 - Collateralized debt obligations 1,442 - - 1,442 Total securities available-for-sale $ 346,233 $ - $ 344,791 $ 1,442 Liabilities: Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - (Dollars in thousands) Fair Value Measurements at December 31, 2023 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets: Interest rate swap contracts $ 5,591 $ - $ 5,591 $ - Interest rate lock commitments 35 - 35 - Available-for-sale debt securities: U.S. government sponsored entities 7,883 - 7,883 - Collateralized mortgage obligations and residential mortgage-backed securities 123,464 - 123,464 - Municipal securities 238,670 - 238,670 - Collateralized debt obligations 1,357 - - 1,357 Total securities available-for-sale $ 371,374 $ - $ 370,017 $ 1,357 Liabilities: Interest rate swap contracts $ 5,591 $ - $ 5,591 $ - A roll forward of available-for-sale securities, which require significant adjustment based on unobservable data, are presented in the following table: (Dollars in thousands) Estimated Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for- Beginning balance, January 1, 2023 $ 1,048 Principal payments - Total unrealized gains, included in other comprehensive income (31 ) Ending balance, March 31, 2023 $ 1,017 Beginning balance, January 1, 2024 $ 1,357 Principal payments (4 ) Total unrealized gains, included in other comprehensive loss 89 Ending balance, March 31, 2024 $ 1,442 Assets measured at fair value on a non-recurring basis are summarized below: (Dollars in thousands) Fair Value Measurements at March 31, 2024 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Collateral dependent loans $ 1,402 $ - $ - $ 1,402 (Dollars in thousands) Fair Value Measurements at December 31, 2023 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Collateral dependent loans $ 8,673 $ - $ - $ 8,673 Fair value is determined, where possible, using market prices derived from an appraisal or evaluation, which are considered to be Level 2 3 not The following table shows carrying values and related estimated fair values of financial instruments as of the dates indicated. Estimated fair values are further categorized by the inputs used to measure fair value. Items that are not not March 31, 2024 Estimated Fair Value Measurements at March 31, 2024 Using (Dollars in thousands) Carrying Estimated Quoted Prices in Identical Assets Significant Significant Financial assets: Cash and cash equivalents $ 71,780 $ 71,780 $ 71,780 $ - $ - Loans held-for-sale 667 675 - 675 - Loans receivable, net 1,489,446 1,390,210 - - 1,390,210 Federal Home Loan Bank stock 6,547 6,547 - 6,547 - Accrued interest receivable 7,583 7,583 - 7,583 - Financial liabilities: Non-interest bearing deposits 296,959 296,959 296,959 - - Interest bearing deposits 1,450,519 1,447,505 919,195 528,310 - Repurchase agreements 41,137 40,893 33,655 7,238 - Borrowed funds 90,000 89,822 - 89,822 - Accrued interest payable 712 712 - 712 - December 31, 2023 Estimated Fair Value Measurements at December 31, 2023 Using (Dollars in thousands) Carrying Estimated Quoted Prices in Identical Assets Significant Significant Financial assets: Cash and cash equivalents $ 86,008 $ 86,008 $ 86,008 $ - $ - Loans held-for-sale 340 349 - 349 - Loans receivable, net 1,493,827 1,412,069 - - 1,412,069 Federal Home Loan Bank stock 6,547 6,547 - 6,547 - Accrued interest receivable 8,045 8,045 - 8,045 - Financial liabilities: Non-interest bearing deposits 295,594 295,594 295,594 - - Interest bearing deposits 1,517,827 1,513,640 985,710 527,930 - Repurchase agreements 38,124 37,938 31,033 6,905 - Borrowed funds 80,000 79,791 - 79,791 - Accrued interest payable 3,065 3,065 - 3,065 - The following methods were used to estimate the fair value of financial instruments presented in the preceding table for the periods ended March 31, 2024 December 31, 2023: Cash and cash equivalent carrying amounts approximate fair value. Certificates of deposits in other financial institutions carrying amounts approximate fair value (Level 2 2 third 3 1 3 third 2 Non-interest and interest bearing deposits, which include checking, savings, and money market deposits, are estimated to have fair values based on the amount payable as of the reporting date (Level 1 2 1 2 1 2 not

Note 13 - Borrowings

Note 13 - Borrowings	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 13 At March 31, 2024, December 31, 2023, (Dollars in thousands) March 31, December 31, 2024 2023 Fixed rate advances from the Federal Reserve with outstanding rates of 5.40% as of March 31, 2024 $ 65,000 $ 80,000 Fixed rate advances from the FHLB with outstanding rates of 3.84% as of March 31, 2024 $ 15,000 $ - Fixed rate advances from the FHLB with outstanding rates of 3.74% as of March 31, 2024 $ 10,000 $ - Total $ 90,000 $ 80,000 At March 31, 2024, (Dollars in thousands) 2025 $ 65,000 2026 - 2027 - 2028 - 2029 25,000 Total $ 90,000 During the first 2024, March 11, 2024. $516.4 not March 31, 2024 December 31, 2023. not March 31, 2024, December 31, 2023.

Note 14 - Leases

Note 14 - Leases	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 14 Under ASC 842, February 22, 2024, five As the rate implicit in the leases generally is not 12 not (Dollars in thousands) Quarter Ended March 31, 2024 2023 (Gain) losses on sale-leaseback transaction, net (11,772 ) - Cash paid for amounts included in the measurement of lease liabilities for leases Operating cash flows $ 176 $ 17 ROU assets obtained in the exchange for lease liabilities - Operating leases 16,140 - Weighted-average remaining lease terms (in years) - Operating leases 15 6 Weighted-average discount rate - Operating leases 7.68 % 3.00 % Operating lease cost $ 327 $ 25 Total lease costs (1) $ 327 $ 25 ( 1 The following table represents the maturity of the Company's operating lease liabilities as of March 31, 2024: Maturity Analysis Remainder 2024 $ 1,130 2025 1,530 2026 1,560 2027 1,591 2028 1,623 2029 1,655 Thereafter 16,798 Total 25,887 Less: Present value discount (10,568 ) Lease liability $ 15,319

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 5. Other Information None
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 4 - Securities (Tables)

Note 4 - Securities (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Debt Securities, Available-for-Sale [Table Text Block]	(Dollars in thousands) Gross Gross Estimated Cost Unrealized Unrealized Fair Basis Gains Losses Value March 31, 2024 U.S. government sponsored entities $ 8,884 $ - $ (1,018 ) $ 7,866 Collateralized mortgage obligations and residential mortgage-backed securities 145,077 - (27,180 ) 117,897 Municipal securities 264,190 2 (45,164 ) 219,028 Collateralized debt obligations 2,166 - (724 ) 1,442 Total securities available-for-sale $ 420,317 $ 2 $ (74,086 ) $ 346,233 (Dollars in thousands) Gross Gross Estimated Cost Unrealized Unrealized Fair Basis Gains Losses Value December 31, 2023 U.S. government sponsored entities $ 8,884 $ - $ (1,001 ) $ 7,883 Collateralized mortgage obligations and residential mortgage-backed securities 149,410 - (25,946 ) 123,464 Municipal securities 278,813 60 (40,203 ) 238,670 Collateralized debt obligations 2,170 - (813 ) 1,357 Total securities available-for-sale $ 439,277 $ 60 $ (67,963 ) $ 371,374
Investments Classified by Contractual Maturity Date [Table Text Block]	(Dollars in thousands) Available-for-sale Estimated Cost Fair March 31, 2024 Basis Value Due in one year or less $ 250 $ 248 Due from one to five years 9,904 8,775 Due from five to ten years 13,933 12,492 Due over ten years 251,153 206,821 Collateralized mortgage obligations and residential mortgage-backed securities 145,077 117,897 Total $ 420,317 $ 346,233
Schedule of Realized Gain (Loss) [Table Text Block]	(Dollars in thousands) March 31, March 31, 2024 2023 Proceeds $ 14,697 $ - Gross gains - - Gross losses (531 ) -
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(Dollars in thousands) Unrealized Ending balance, December 31, 2022 $ (64,300 ) Current period change 8,405 Ending balance, March 31, 2023 $ (55,895 ) (Dollars in thousands) Unrealized Ending balance, December 31, 2023 $ (51,613 ) Current period change (4,700 ) Ending balance, March 31, 2024 $ (56,313 )
Unrealized Gain (Loss) on Investments [Table Text Block]	(Dollars in thousands) Less than 12 months 12 months or longer Total Estimated Estimated Estimated Percentage of Fair Unrealized Fair Unrealized Fair Unrealized Total Portfolio Value Losses Value Losses Value Losses in Loss Position March 31, 2024 U.S. government sponsored entities $ - $ - $ 7,866 $ (1,018 ) $ 7,866 $ (1,018 ) 100.0 % Collateralized mortgage obligations and residential mortgage-backed securities - - 117,897 (27,180 ) 117,897 (27,180 ) 100.0 % Municipal securities - - 218,196 (45,164 ) 218,196 (45,164 ) 99.6 % Collateralized debt obligations - - 1,442 (724 ) 1,442 (724 ) 100.0 % Total temporarily impaired $ - $ - $ 345,401 $ (74,086 ) $ 345,401 $ (74,086 ) 99.8 % Number of securities - 420 420 (Dollars in thousands) Less than 12 months 12 months or longer Total Estimated Estimated Estimated Percentage of Fair Unrealized Fair Unrealized Fair Unrealized Total Portfolio Value Losses Value Losses Value Losses in Loss Position December 31, 2023 U.S. government sponsored entities $ - $ - $ 7,883 $ (1,001 ) $ 7,883 $ (1,001 ) 100.0 % Collateralized mortgage obligations and residential mortgage-backed securities - - 123,464 (25,946 ) 123,464 (25,946 ) 100.0 % Municipal securities - - 229,595 (40,203 ) 229,595 (40,203 ) 96.2 % Collateralized debt obligations - - 1,357 (813 ) 1,357 (813 ) 100.0 % Total temporarily impaired $ - $ - $ 362,299 $ (67,963 ) $ 362,299 $ (67,963 ) 97.6 % Number of securities - 434 434

Note 5 - Loans Receivable (Tabl

Note 5 - Loans Receivable (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(Dollars in thousands) March 31, 2024 December 31, 2023 Loans secured by real estate: Residential real estate $ 480,255 $ 484,948 Home equity 49,120 46,599 Commercial real estate 518,166 503,202 Construction and land development 102,446 115,227 Multifamily 220,789 219,917 Total loans secured by real estate 1,370,776 1,369,893 Commercial business 94,521 97,386 Consumer 627 610 Manufactured homes 29,928 30,845 Government 9,074 10,021 Loans receivable 1,504,926 1,508,755 Add (less): Net deferred loan origination costs 3,435 3,705 Loan clearing funds (110 ) 135 Loans receivable, net of deferred fees and costs $ 1,508,251 $ 1,512,595
Financing Receivable, Past Due [Table Text Block]	(Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due and Accruing Total Past Due and Accruing Current Accruing Loans Non-accrual Loans Total Loans Receivable March 31, 2024 Residential real estate $ 7,394 $ 1,528 $ - $ 8,922 $ 468,642 $ 477,564 $ 2,691 $ 480,255 Home equity 56 - - 56 48,610 48,666 454 49,120 Commercial real estate 3,522 260 - 3,782 512,951 516,733 1,433 518,166 Construction and land development - 745 - 745 101,027 101,772 674 102,446 Multifamily 4,403 - 215 4,618 212,482 217,100 3,689 220,789 Commercial business 272 261 - 533 91,361 91,894 2,627 94,521 Consumer 10 - - 10 617 627 - 627 Manufactured homes 637 216 - 853 29,040 29,893 35 29,928 Government - - - - 9,074 9,074 - 9,074 Total $ 16,294 $ 3,010 $ 215 $ 19,519 $ 1,473,804 $ 1,493,323 $ 11,603 $ 1,504,926 December 31, 2023 Residential real estate $ 5,857 $ 4,362 $ 1,131 $ 11,350 $ 471,905 $ 483,255 $ 1,693 $ 484,948 Home equity 226 18 - 244 45,887 46,131 468 46,599 Commercial real estate 3,168 262 712 4,142 498,227 502,369 833 503,202 Construction and land development 2,523 - - 2,523 112,704 115,227 - 115,227 Multifamily 5,333 - - 5,333 210,869 216,202 3,715 219,917 Commercial business 105 29 - 134 94,355 94,489 2,897 97,386 Consumer 12 - - 12 596 608 2 610 Manufactured homes 634 379 - 1,013 29,832 30,845 - 30,845 Government - - - - 10,021 10,021 - 10,021 Total $ 17,858 $ 5,050 $ 1,843 $ 24,751 $ 1,474,396 $ 1,499,147 $ 9,608 $ 1,508,755
Financing Receivable Credit Quality Indicators [Table Text Block]	March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Revolving Converted to Term Total Total Loans Receivable $ 23,122 $ 152,353 $ 319,536 $ 320,187 $ 228,248 $ 363,713 $ 96,026 $ 1,741 $ 1,504,926 Total current period gross charge-off $ (18 ) $ - $ - $ - $ - $ - $ - $ - (18 ) Residential real estate Pass (1-6) $ 2,533 $ 23,626 $ 96,588 $ 105,482 $ 110,843 $ 132,325 $ 1,880 $ - $ 473,277 Special Mention (7) - 195 - 626 481 2,489 - - 3,791 Substandard (8) - 209 1,405 150 468 955 - - 3,187 Total $ 2,533 $ 24,030 $ 97,993 $ 106,258 $ 111,792 $ 135,769 $ 1,880 $ - $ 480,255 Current period gross charge-off - - - - - - - - - Home equity Pass (1-6) $ 40 $ 84 $ 111 $ 99 $ 8 $ 2,410 $ 45,438 $ 287 $ 48,477 Special Mention (7) - 11 - - 4 95 70 - 180 Substandard (8) - - 154 - - 63 90 156 463 Total $ 40 $ 95 $ 265 $ 99 $ 12 $ 2,568 $ 45,598 $ 443 $ 49,120 Current period gross charge-off - - - - - - - - - Commercial real estate Pass (1-6) $ 5,282 $ 63,243 $ 129,238 $ 91,918 $ 55,522 $ 159,833 $ 2,959 $ - $ 507,995 Special Mention (7) 499 - 66 2,419 1,266 4,488 - - 8,738 Substandard (8) - - - - 220 1,073 140 - 1,433 Total $ 5,781 $ 63,243 $ 129,304 $ 94,337 $ 57,008 $ 165,394 $ 3,099 $ - $ 518,166 Current period gross charge-off - - - - - - - - - Construction and land development Pass (1-6) $ 11,526 $ 43,208 $ 10,344 $ 14,747 $ 403 $ 4,406 $ 10,186 $ 1,298 $ 96,118 Special Mention (7) - - - 1,563 2,437 - - - 4,000 Substandard (8) - 365 75 1,888 - - - - 2,328 Total $ 11,526 $ 43,573 $ 10,419 $ 18,198 $ 2,840 $ 4,406 $ 10,186 $ 1,298 $ 102,446 Current period gross charge-off - - - - - - - - - Multifamily Pass (1-6) $ - $ 9,763 $ 63,109 $ 76,949 $ 41,071 $ 25,131 $ 336 $ - $ 216,359 Substandard (8) - - - 1,666 1,536 1,228 - - 4,430 Total $ - $ 9,763 $ 63,109 $ 78,615 $ 42,607 $ 26,359 $ 336 $ - $ 220,789 Current period gross charge-off - - - - - - - - - Commercial business Pass (1-6) $ 1,249 $ 10,954 $ 12,484 $ 8,725 $ 4,937 $ 16,130 $ 34,414 $ - $ 88,893 Special Mention (7) - 285 1,250 54 - 900 513 - 3,002 Substandard (8) - 40 1,086 237 202 1,061 - - 2,626 Total $ 1,249 $ 11,279 $ 14,820 $ 9,016 $ 5,139 $ 18,091 $ 34,927 $ - $ 94,521 Current period gross charge-off - - - - - - - - - Consumer Pass (1-6) $ 48 $ 370 $ 65 $ 84 $ 3 $ 57 $ - $ - $ 627 Substandard (8) - - - - - - - - - Total $ 48 $ 370 $ 65 $ 84 $ 3 $ 57 $ - $ - $ 627 Current period gross charge-off (18 ) - - - - - - - (18 ) Manufactured homes Pass (1-6) $ - $ - $ 1,926 $ 12,236 $ 8,847 $ 6,884 $ - $ - $ 29,893 Substandard (8) - - - - - 35 - - 35 Total $ - $ - $ 1,926 $ 12,236 $ 8,847 $ 6,919 $ - $ - $ 29,928 Current period gross charge-off - - - - - - - - - Government Pass (1-6) $ 1,945 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 9,074 Total $ 1,945 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 9,074 Current period gross charge-off - - - - - - - - - December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Revolving Converted to Term Total Total Loans Receivable $ 148,105 $ 323,820 $ 321,183 $ 234,861 $ 108,683 $ 274,027 $ 94,893 $ 3,183 $ 1,508,755 Total current period gross charge-off $ - $ (40 ) $ - $ (25 ) $ (41 ) $ (909 ) $ (27 ) $ - (1,042 ) Residential real estate Pass (1-6) $ 20,740 $ 97,671 $ 106,778 $ 115,001 $ 23,873 $ 113,987 $ 1,716 $ - $ 479,766 Special Mention (7) 405 - 473 173 431 1,602 - - 3,084 Substandard (8) - 786 152 471 217 472 - - 2,098 Total $ 21,145 $ 98,457 $ 107,403 $ 115,645 $ 24,521 $ 116,061 $ 1,716 $ - $ 484,948 Current period gross charge-off - (40 ) - (25 ) (39 ) (893 ) - - (997 ) Home equity Pass (1-6) $ 110 $ 114 $ 101 $ 14 $ 61 $ 2,051 $ 42,801 $ 700 $ 45,952 Special Mention (7) - - - - 4 31 70 63 168 Substandard (8) - 161 - - - 67 251 - 479 Total $ 110 $ 275 $ 101 $ 14 $ 65 $ 2,149 $ 43,122 $ 763 $ 46,599 Current period gross charge-off - - - - - (16 ) (27 ) - (43 ) Commercial real estate Pass (1-6) $ 52,880 $ 127,607 $ 90,108 $ 55,236 $ 56,255 $ 108,489 $ 2,649 $ - $ 493,224 Special Mention (7) - 69 2,429 1,274 1,123 2,397 142 - 7,434 Substandard (8) - - - 230 - 2,314 - - 2,544 Total $ 52,880 $ 127,676 $ 92,537 $ 56,740 $ 57,378 $ 113,200 $ 2,791 $ - $ 503,202 Current period gross charge-off - - - - - - - - - Construction and land development Pass (1-6) $ 48,518 $ 24,948 $ 13,411 $ 1,732 $ 4,284 $ 473 $ 12,539 $ 2,420 $ 108,325 Special Mention (7) 365 76 4,205 2,256 - - - - 6,902 Substandard (8) - - - - - - - - - Total $ 48,883 $ 25,024 $ 17,616 $ 3,988 $ 4,284 $ 473 $ 12,539 $ 2,420 $ 115,227 Current period gross charge-off - - - - - - - - - Multifamily Pass (1-6) $ 9,333 $ 53,493 $ 78,122 $ 41,773 $ 13,156 $ 19,609 $ 186 $ - $ 215,672 Substandard (8) - - 1,666 1,562 - 1,017 - - 4,245 Total $ 9,333 $ 53,493 $ 79,788 $ 43,335 $ 13,156 $ 20,626 $ 186 $ - $ 219,917 Current period gross charge-off - - - - - - - - - Commercial business Pass (1-6) $ 13,110 $ 13,774 $ 9,327 $ 5,705 $ 4,105 $ 12,905 $ 33,954 $ - $ 92,880 Special Mention (7) 373 197 58 - 129 436 417 - 1,610 Substandard (8) 43 1,094 256 214 - 1,121 168 - 2,896 Total $ 13,526 $ 15,065 $ 9,641 $ 5,919 $ 4,234 $ 14,462 $ 34,539 $ - $ 97,386 Current period gross charge-off - - - - - - - - - Consumer Pass (1-6) $ 338 $ 73 $ 108 $ 4 $ 14 $ 71 $ - $ - $ 608 Substandard (8) - - - 2 - - - - 2 Total $ 338 $ 73 $ 108 $ 6 $ 14 $ 71 $ - $ - $ 610 Current period gross charge-off - - - - (2 ) - - - (2 ) Manufactured homes Pass (1-6) $ - $ 1,942 $ 12,556 $ 9,214 $ 5,031 $ 2,102 $ - $ - $ 30,845 Total $ - $ 1,942 $ 12,556 $ 9,214 $ 5,031 $ 2,102 $ - $ - $ 30,845 Current period gross charge-off - - - - - - - - - Government Pass (1-6) $ 1,890 $ 1,815 $ 1,433 $ - $ - $ 4,883 $ - $ - $ 10,021 Total $ 1,890 $ 1,815 $ 1,433 $ - $ - $ 4,883 $ - $ - $ 10,021 Current period gross charge-off - - - - - - - - -
Financing Receivable, Modified [Table Text Block]	For the three months ended March 31, 2024 (Dollars in thousands) Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction % of Total Segment Financing Receivables Residential Real Estate $ 630 $ 1,262 $ - $ - 0.39 % Total $ 630 $ 1,262 $ - $ - 0.13 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 889 $ 1,003 $ - $ - Total $ 889 $ 1,003 $ - $ - For the year ended December 31, 2023 (Dollars in thousands) Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Interest Rate Reduction % of Total Segment Financing Receivables Residential Real Estate $ - $ 868 $ - $ - 0.18 % Total $ - $ 868 $ - $ - 0.06 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 868 $ - $ - $ - Total $ 868 $ - $ - $ -
Schedule of Accretable Yield from Financing Receivables [Table Text Block]	(dollars in thousands) Total 2023 $ 167 2024 222 (dollars in thousands) Total Remainder of 2024 $ 508 2025 658 2026 481 2027 311 2028 295 2029 and thereafter 2,730 Total $ 4,983
Financing Receivable, Allowance for Credit Loss [Table Text Block]	(Dollars in thousands) Beginning Balance PCD Gross-up Charge-offs Recoveries Provisions Ending Balance The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the three months ended March 31, 2024: Allowance for credit losses: Residential real estate $ 3,984 $ - $ - $ 10 $ 23 $ 4,017 Home equity 698 - - - 39 737 Commercial real estate 7,045 - - - 211 7,256 Construction and land development 4,206 - - - (750 ) 3,456 Multifamily 933 - - - 24 957 Commercial business 1,649 - - 2 484 2,135 Consumer 7 - (18 ) 1 16 6 Manufactured homes 181 - - - (8 ) 173 Government 65 - - - 3 68 Total $ 18,768 $ - $ (18 ) $ 13 $ 42 $ 18,805 (Dollars in thousands) Beginning Balance Adoption of ASC 326 PCD Gross-up Charge-offs Recoveries Provisions Ending Balance The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the months ended March 31, 2023: Allowance for credit losses: Residential real estate $ 3,021 $ 1,688 $ 31 $ - $ 52 $ (228 ) $ 4,564 Home equity 410 99 533 - - 105 1,147 Commercial real estate 5,784 1,003 443 (12 ) - (99 ) 7,119 Construction and land development 1,253 1,735 - - - 241 3,229 Multifamily 1,007 141 - - - (89 ) 1,059 Commercial business 1,365 320 5 (75 ) 47 433 2,095 Consumer 57 5 17 (19 ) 3 1 64 Manufactured homes - 112 - - - 104 216 Government - 55 - - - 20 75 Total $ 12,897 $ 5,158 $ 1,029 $ (106 ) $ 102 $ 488 $ 19,568
Schedule of Collateral Dependent Loans [Table Text Block]	(Dollars in thousands) March 31, 2024 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Residential real estate $ 32 $ - $ - $ - $ 32 $ 30 Commercial real estate 933 - - - 933 53 Multifamily 308 - - - 308 85 Commercial business - 1,012 426 148 1,586 738 $ 1,273 $ 1,012 $ 426 $ 148 $ 2,859 $ 906 (Dollars in thousands) December 31, 2023 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Residential real estate $ 32 $ - $ - $ - $ 32 $ 30 Commercial real estate 230 - - - 230 53 Multifamily 1,378 - - - 1,378 85 Commercial business - 1,010 494 162 1,666 738 $ 1,640 $ 1,010 $ 494 $ 162 $ 3,306 $ 906
Financing Receivable, Nonaccrual [Table Text Block]	As of March 31, 2024 Nonaccrual with No Allowance for Credit Loss Nonaccrual with Allowance for Credit Loss Nonaccrual Loans in Total Loans Past Due over 90 Days Still Accruing Residential real estate $ 1,042 $ 1,650 $ 2,692 $ - Home equity 154 299 453 - Commercial real estate 804 629 1,433 - Construction and land development 674 - 674 - Multifamily 3,381 308 3,689 215 Commercial business 1,466 1,161 2,627 - Consumer - - - - Manufactured homes - 35 35 - Government - - - - Total $ 7,521 $ 4,082 $ 11,603 $ 215 As of December 31, 2023 Nonaccrual with No Allowance for Credit Loss Nonaccrual with Allowance for Credit Loss Nonaccrual Loans in Total Loans Past Due over 90 Days Still Accruing Residential real estate $ 442 $ 1,251 $ 1,693 $ 1,131 Home equity 161 307 468 - Commercial real estate 603 230 833 712 Construction and land development - - - - Multifamily 2,357 1,358 3,715 - Commercial business 1,724 1,173 2,897 - Consumer - 2 - - Manufactured homes - - - - Government - - - - Total $ 5,287 $ 4,321 $ 9,608 $ 1,843
Schedule of Changes in Liability for Credit Loss on Unfunded Commitments [Table Text Block]	Three months ended, Three months ended, March 31, March 31, (Dollars in thousands) 2024 2023 Balance, beginning of period $ 3,441 $ - Adoption of ASC 326 - 3,108 Provision/(Release) (42 ) - Balance, end of period $ 3,399 $ 3,108

Note 6 - Intangibles and Acqu_2

Note 6 - Intangibles and Acquisition Related Accounting (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Goodwill [Table Text Block]	(Dollars in thousands) 2024 2023 Goodwill balance January 1, $ 22,395 $ 22,395 Goodwill balance March 31, $ 22,395 $ 22,395
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	The amortization recorded for the quarter ended March 31, is as follows: (dollars in thousands) Total 2023 $ 391 2024 $ 360
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Amortization to be recorded in future periods, is as follows: (dollars in thousands) Total Remainder of 2024 $ 1,051 2025 688 2026 360 2027 294 2028 228 Thereafter 290 Total $ 2,911

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Deposit Liabilities, Type [Table Text Block]	March 31, December 31, (Dollars in thousands) 2024 2023 Checking $ 608,027 $ 653,529 Savings 298,097 302,782 Money market 310,030 324,993 Certificates of deposit 531,324 532,117 Total deposits $ 1,747,478 $ 1,813,421

Note 9 - Earnings Per Share (Ta

Note 9 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(dollars in thousands except per share data) Quarter Ended March 31, 2024 2023 Basic earnings per common share: Net income as reported $ 9,279 $ 2,240 Weighted average common shares outstanding 4,256,667 4,342,386 Basic earnings per common share $ 2.18 $ 0.52 Diluted earnings per common share: Net income as reported $ 9,279 $ 2,240 Weighted average common shares outstanding 4,256,667 4,342,386 Add: Dilutive effect of unvested restricted stock awards 14,028 11,487 Weighted average common and dilutive potential common shares outstanding 4,270,695 4,353,873 Diluted earnings per common share $ 2.17 $ 0.51

Note 10 - Stock Based Compens_2

Note 10 - Stock Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Non-vested Shares Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2024 41,649 $ 43.87 Granted 13,617 24.23 Vested (12,873 ) 39.65 Non-vested at March 31, 2024 42,393 $ 38.84

Note 11 - Derivative Financia_2

Note 11 - Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Derivatives Not Designated as Hedging Instruments [Table Text Block]	March 31, 2024 Asset derivatives Liability derivatives (Dollars in thousands) Statement of Financial Condition classification Fair value Statement of Financial Condition classification Fair value Interest rate swap contracts Other assets $ 5,810 Other liabilities $ 5,810 Interest rate lock commitments Other assets 43 N/A - Total $ 5,853 $ 5,810 December 31, 2023 Asset derivatives Liability derivatives (Dollars in thousands) Statement of Financial Condition classification Fair value Statement of Financial Condition classification Fair value Interest rate swap contracts Other assets $ 5,591 Other liabilities $ 5,591 Interest rate lock commitments Other assets 35 N/A - Total $ 5,626 $ 5,591 Quarter Ended (Dollars in thousands) Statement of Income Classification 2024 2023 Interest rate swap contracts Fees and service charges $ (30 ) $ 59 Interest rate lock commitments Gain on sale of loans held-for-sale, net 8 (16 ) Total $ (22 ) $ 43
Offsetting Assets [Table Text Block]	Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Assets Presented Cash Collateral (Dollars in thousands) Recognized Assets Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Received Net Amount March 31, 2024 Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - $ 5,410 $ 400 Interest rate lock commitments 43 - 43 - - 43 Total $ 5,853 $ - $ 5,853 $ - $ 5,410 $ 443 Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented Cash Collateral (Dollars in thousands) Recognized Liabilities Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Received Net Amount December 31, 2023 Interest rate swap contracts $ 5,626 $ - $ 5,626 $ - $ 4,050 $ 1,576 Interest rate lock commitments - - - - - - Total $ 5,626 $ - $ 5,626 $ - $ 4,050 $ 1,576
Offsetting Liabilities [Table Text Block]	Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented Cash Collateral (Dollars in thousands) Recognized Liabilities Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Pledged Net Amount March 31, 2024 Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - $ - $ 5,810 Total $ 5,810 $ - $ 5,810 $ - $ - $ 5,810 Gross Amounts not Offset in the Statement of Financial Condition Gross Amounts of Gross Amounts Offset in the Net Amounts of Liabilities Presented Cash Collateral (Dollars in thousands) Recognized Liabilities Statement of Financial Condition in the Statement of Financial Condition Financial Instruments Pledged Net Amount December 31, 2023 Interest rate swap contracts $ 5,591 $ - $ 5,591 $ - $ - $ 5,591 Total $ 5,591 $ - $ 5,591 $ - $ - $ 5,591

Note 12 - Fair Value (Tables)

Note 12 - Fair Value (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	(Dollars in thousands) Fair Value Measurements at March 31, 2024 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets: Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - Interest rate lock commitments 43 - 43 - Available-for-sale debt securities: U.S. government sponsored entities 7,866 - 7,866 - Collateralized mortgage obligations and residential mortgage-backed securities 117,897 - 117,897 - Municipal securities 219,028 - 219,028 - Collateralized debt obligations 1,442 - - 1,442 Total securities available-for-sale $ 346,233 $ - $ 344,791 $ 1,442 Liabilities: Interest rate swap contracts $ 5,810 $ - $ 5,810 $ - (Dollars in thousands) Fair Value Measurements at December 31, 2023 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets: Interest rate swap contracts $ 5,591 $ - $ 5,591 $ - Interest rate lock commitments 35 - 35 - Available-for-sale debt securities: U.S. government sponsored entities 7,883 - 7,883 - Collateralized mortgage obligations and residential mortgage-backed securities 123,464 - 123,464 - Municipal securities 238,670 - 238,670 - Collateralized debt obligations 1,357 - - 1,357 Total securities available-for-sale $ 371,374 $ - $ 370,017 $ 1,357 Liabilities: Interest rate swap contracts $ 5,591 $ - $ 5,591 $ -
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	(Dollars in thousands) Estimated Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Available-for- Beginning balance, January 1, 2023 $ 1,048 Principal payments - Total unrealized gains, included in other comprehensive income (31 ) Ending balance, March 31, 2023 $ 1,017 Beginning balance, January 1, 2024 $ 1,357 Principal payments (4 ) Total unrealized gains, included in other comprehensive loss 89 Ending balance, March 31, 2024 $ 1,442
Fair Value Measurements, Nonrecurring [Table Text Block]	(Dollars in thousands) Fair Value Measurements at March 31, 2024 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Collateral dependent loans $ 1,402 $ - $ - $ 1,402 (Dollars in thousands) Fair Value Measurements at December 31, 2023 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Collateral dependent loans $ 8,673 $ - $ - $ 8,673
Fair Value, by Balance Sheet Grouping [Table Text Block]	March 31, 2024 Estimated Fair Value Measurements at March 31, 2024 Using (Dollars in thousands) Carrying Estimated Quoted Prices in Identical Assets Significant Significant Financial assets: Cash and cash equivalents $ 71,780 $ 71,780 $ 71,780 $ - $ - Loans held-for-sale 667 675 - 675 - Loans receivable, net 1,489,446 1,390,210 - - 1,390,210 Federal Home Loan Bank stock 6,547 6,547 - 6,547 - Accrued interest receivable 7,583 7,583 - 7,583 - Financial liabilities: Non-interest bearing deposits 296,959 296,959 296,959 - - Interest bearing deposits 1,450,519 1,447,505 919,195 528,310 - Repurchase agreements 41,137 40,893 33,655 7,238 - Borrowed funds 90,000 89,822 - 89,822 - Accrued interest payable 712 712 - 712 - December 31, 2023 Estimated Fair Value Measurements at December 31, 2023 Using (Dollars in thousands) Carrying Estimated Quoted Prices in Identical Assets Significant Significant Financial assets: Cash and cash equivalents $ 86,008 $ 86,008 $ 86,008 $ - $ - Loans held-for-sale 340 349 - 349 - Loans receivable, net 1,493,827 1,412,069 - - 1,412,069 Federal Home Loan Bank stock 6,547 6,547 - 6,547 - Accrued interest receivable 8,045 8,045 - 8,045 - Financial liabilities: Non-interest bearing deposits 295,594 295,594 295,594 - - Interest bearing deposits 1,517,827 1,513,640 985,710 527,930 - Repurchase agreements 38,124 37,938 31,033 6,905 - Borrowed funds 80,000 79,791 - 79,791 - Accrued interest payable 3,065 3,065 - 3,065 -

Note 13 - Borrowings (Tables)

Note 13 - Borrowings (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Federal Home Loan Bank Advances Borrowed Funds [Table Text Block]	(Dollars in thousands) March 31, December 31, 2024 2023 Fixed rate advances from the Federal Reserve with outstanding rates of 5.40% as of March 31, 2024 $ 65,000 $ 80,000 Fixed rate advances from the FHLB with outstanding rates of 3.84% as of March 31, 2024 $ 15,000 $ - Fixed rate advances from the FHLB with outstanding rates of 3.74% as of March 31, 2024 $ 10,000 $ - Total $ 90,000 $ 80,000
Schedule of Federal Home Loan Bank Advances Borrowed Funds, Maturities [Table Text Block]	(Dollars in thousands) 2025 $ 65,000 2026 - 2027 - 2028 - 2029 25,000 Total $ 90,000

Note 14 - Leases (Tables)

Note 14 - Leases (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Lease, Cost [Table Text Block]	(Dollars in thousands) Quarter Ended March 31, 2024 2023 (Gain) losses on sale-leaseback transaction, net (11,772 ) - Cash paid for amounts included in the measurement of lease liabilities for leases Operating cash flows $ 176 $ 17 ROU assets obtained in the exchange for lease liabilities - Operating leases 16,140 - Weighted-average remaining lease terms (in years) - Operating leases 15 6 Weighted-average discount rate - Operating leases 7.68 % 3.00 % Operating lease cost $ 327 $ 25 Total lease costs (1) $ 327 $ 25
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Maturity Analysis Remainder 2024 $ 1,130 2025 1,530 2026 1,560 2027 1,591 2028 1,623 2029 1,655 Thereafter 16,798 Total 25,887 Less: Present value discount (10,568 ) Lease liability $ 15,319

Note 4 - Securities (Details Te

Note 4 - Securities (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Unrealized Loss Position	$ 345,401	$ 362,299
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss	74,086	67,963
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	2,200	2,400
Impaired Collateralized Debt Obligations [Member]
Debt Securities, Available-for-Sale, Unrealized Loss Position, Amortized Cost	2,200
Debt Securities, Available-for-Sale, Unrealized Loss Position	1,400
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss	173
Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	$ 338,500	$ 324,100

Note 4 - Securities - Available

Note 4 - Securities - Available for Sale Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available for sale securities, cost basis	$ 420,317	$ 439,277
Available for sale securities, gross unrealized gains	2	60
Available for sale securities, gross unrealized losses	(74,086)	(67,963)
Total securities available-for-sale	346,233	371,374
US Government-sponsored Enterprises Debt Securities [Member]
Available for sale securities, cost basis	8,884	8,884
Available for sale securities, gross unrealized gains	0	0
Available for sale securities, gross unrealized losses	(1,018)	(1,001)
Total securities available-for-sale	7,866	7,883
Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Available for sale securities, cost basis	145,077	149,410
Available for sale securities, gross unrealized gains	0	0
Available for sale securities, gross unrealized losses	(27,180)	(25,946)
Total securities available-for-sale	117,897	123,464
US States and Political Subdivisions Debt Securities [Member]
Available for sale securities, cost basis	264,190	278,813
Available for sale securities, gross unrealized gains	2	60
Available for sale securities, gross unrealized losses	(45,164)	(40,203)
Total securities available-for-sale	219,028	238,670
Collateralized Debt Obligations [Member]
Available for sale securities, cost basis	2,166	2,170
Available for sale securities, gross unrealized gains	0	0
Available for sale securities, gross unrealized losses	(724)	(813)
Total securities available-for-sale	$ 1,442	$ 1,357

Note 4 - Securities - Estimated

Note 4 - Securities - Estimated Fair Value of Available for Sale Securities, by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Due in one year or less, cost basis	$ 250
Available for sale securities, due in one year or less, estimated fair value	248
Due from one to five years, cost basis	9,904
Available for sale securities, due from one to five years, estimated fair value	8,775
Due from five to ten years, cost basis	13,933
Available for sale securities, due from five to ten years, estimated fair value	12,492
Due over ten years, cost basis	251,153
Available for sale securities, due over ten years, estimated fair value	206,821
Collateralized mortgage obligations and residential mortgage-backed securities, cost basis	145,077
Collateralized mortgage obligations and residential mortgage-backed securities, estimated fair value	117,897
Available for sale securities, cost basis	420,317	$ 439,277
Total securities available-for-sale	$ 346,233	$ 371,374

Note 4 - Securities - Sales of

Note 4 - Securities - Sales of Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Proceeds	$ 14,697	$ 0
Gross gains	0	0
Gross losses	$ (531)	$ 0

Note 4 - Securities - Availab_2

Note 4 - Securities - Available for Sale Securities, Accumulated Other Comprehensive Income (Loss) Balances, Net of Tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Ending balance, December 31, 2022	$ (51,613)	$ (64,300)
Current period change	(4,700)	8,405
Ending balance	$ (56,313)	$ (55,895)

Note 4 - Securities - Securitie

Note 4 - Securities - Securities with Gross Unrealized Losses Not Recognized in Income (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Estimated fair value, less than 12 months	$ 0	$ 0
Unrealized losses, less than 12 months	0	0
Estimated fair value, 12 months or longer	345,401	362,299
Unrealized losses, 12 months or longer	(74,086)	(67,963)
Estimated fair value, total	345,401	362,299
Unrealized losses, total	$ (74,086)	$ (67,963)
percentage	99.80%	97.60%
Number of securities, unrealized losses, less than 12 months	0	0
Number of securities, unrealized losses, 12 months or longer	420	434
Number of securitiesunrealized losses, total	420	434
US Government-sponsored Enterprises Debt Securities [Member]
Estimated fair value, less than 12 months	$ 0	$ 0
Unrealized losses, less than 12 months	0	0
Estimated fair value, 12 months or longer	7,866	7,883
Unrealized losses, 12 months or longer	(1,018)	(1,001)
Estimated fair value, total	7,866	7,883
Unrealized losses, total	$ (1,018)	$ (1,001)
percentage	100%	100%
Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Estimated fair value, less than 12 months	$ 0	$ 0
Unrealized losses, less than 12 months	0	0
Estimated fair value, 12 months or longer	117,897	123,464
Unrealized losses, 12 months or longer	(27,180)	(25,946)
Estimated fair value, total	117,897	123,464
Unrealized losses, total	$ (27,180)	$ (25,946)
percentage	100%	100%
US States and Political Subdivisions Debt Securities [Member]
Estimated fair value, less than 12 months	$ 0	$ 0
Unrealized losses, less than 12 months	0	0
Estimated fair value, 12 months or longer	218,196	229,595
Unrealized losses, 12 months or longer	(45,164)	(40,203)
Estimated fair value, total	218,196	229,595
Unrealized losses, total	$ (45,164)	$ (40,203)
percentage	99.60%	96.20%
Collateralized Debt Obligations [Member]
Estimated fair value, less than 12 months	$ 0	$ 0
Unrealized losses, less than 12 months	0	0
Estimated fair value, 12 months or longer	1,442	1,357
Unrealized losses, 12 months or longer	(724)	(813)
Estimated fair value, total	1,442	1,357
Unrealized losses, total	$ (724)	$ (813)
percentage	100%	100%

Note 5 - Loans Receivable (Deta

Note 5 - Loans Receivable (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Deferred Cost Reserve, Unamortized Balance	$ 3.4	$ 3.5
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5.3	5.7
Financial Asset Acquired [Member]
Financing Receivable, Unamortized Purchase Premium (Discount)	$ 5	$ 5.2
Residential Portfolio Segment [Member] | Residential Mortgage [Member]
Loans Receivable, Maximum Percentage of Purchase Price or Appraised Value	97%
Loans Receivable, Percentage of Value in Excess Requiring Private Mortgage Insurance	80%
Loans Receivable, Percentage of Equity, Excess Does Not Require Private Mortgage Insurance	20%
Home Equity Portfolio Segment [Member]
Loans Receivable, Maximum Percentage of Purchase Price or Appraised Value	89%
Loans Receivable, Maximum Percentage of Appraised Value of Improved Property	85%
Home Equity Portfolio Segment [Member] | Maximum [Member]
Loans Receivable, Contractual Maturity (Month)	240 months
Commercial Real Estate Portfolio Segment [Member]
Loans Receivable, Maximum Percentage of Purchase Price or Appraised Value	80%
Commercial Real Estate Portfolio Segment [Member] | Maximum [Member]
Loans Receivable, Contractual Maturity (Month)	25 years
Loans Receivable, Balloon Feature, Period for Full Repayment (Year)	10 years
Commercial Real Estate Portfolio Segment [Member] | Minimum [Member]
Loans Receivable, Balloon Feature, Period for Full Repayment (Year)	7 years
Construction and Land Development Portfolio Segment [Member] | Residential Mortgage [Member]
Loans Receivable, Maximum Percentage of Purchase Price or Appraised Value	89%
Construction and Land Development Portfolio Segment [Member] | Residential Mortgage [Member] | Maximum [Member]
Loans Receivable, Contractual Maturity (Month)	1 year
Construction and Land Development Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans Receivable, Maximum Percentage of Purchase Price or Appraised Value	80%
Construction and Land Development Portfolio Segment [Member] | Commercial Real Estate [Member] | Maximum [Member]
Loans Receivable, Contractual Maturity (Month)	2 years
Manufactured Homes Portfolio Segment [Member] | Maximum [Member]
Loans Receivable, Contractual Maturity (Month)	25 years

Note 5 - Loans Receivable - Loa

Note 5 - Loans Receivable - Loans Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Total loans secured by real estate	$ 1,370,776	$ 1,369,893
Total loans	1,504,926	1,508,755
Net deferred loan origination costs	3,435	3,705
Loan clearing funds	(110)	135
Loans receivable, net of deferred fees and costs	1,508,251	1,512,595
Residential Portfolio Segment [Member]
Total loans secured by real estate	480,255	484,948
Total loans	480,255	484,948
Home Equity Portfolio Segment [Member]
Total loans secured by real estate	49,120	46,599
Total loans	49,120	46,599
Commercial Real Estate Portfolio Segment [Member]
Total loans secured by real estate	518,166	503,202
Total loans	518,166	503,202
Construction and Land Development Portfolio Segment [Member]
Total loans secured by real estate	102,446	115,227
Total loans	102,446	115,227
Multifamily Portfolio Segment [Member]
Total loans secured by real estate	220,789	219,917
Total loans	220,789	219,917
Commercial Portfolio Segment [Member]
Total loans	94,521	97,386
Consumer Portfolio Segment [Member]
Total loans	627	610
Manufactured Homes Portfolio Segment [Member]
Total loans	29,928	30,845
Government Portfolio Segment [Member]
Total loans	$ 9,074	$ 10,021

Note 5 - Loans Receivable - Age

Note 5 - Loans Receivable - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Total Loans Receivable	$ 1,504,926	$ 1,508,755
Performing Financial Instruments [Member]
Total Loans Receivable	1,493,323	1,499,147
Nonperforming Financial Instruments [Member]
Total Loans Receivable	11,603	9,608
Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	16,294	17,858
Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	3,010	5,050
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	215	1,843
Financial Asset, Past Due [Member]
Total Loans Receivable	19,519	24,751
Financial Asset, Not Past Due [Member]
Total Loans Receivable	1,473,804	1,474,396
Residential Portfolio Segment [Member]
Total Loans Receivable	480,255	484,948
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	477,564	483,255
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	2,691	1,693
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	7,394	5,857
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	1,528	4,362
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	1,131
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	8,922	11,350
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	468,642	471,905
Home Equity Portfolio Segment [Member]
Total Loans Receivable	49,120	46,599
Home Equity Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	48,666	46,131
Home Equity Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	454	468
Home Equity Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	56	226
Home Equity Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	0	18
Home Equity Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Home Equity Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	56	244
Home Equity Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	48,610	45,887
Commercial Real Estate Portfolio Segment [Member]
Total Loans Receivable	518,166	503,202
Commercial Real Estate Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	516,733	502,369
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	1,433	833
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	3,522	3,168
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	260	262
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	712
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	3,782	4,142
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	512,951	498,227
Construction and Land Development Portfolio Segment [Member]
Total Loans Receivable	102,446	115,227
Construction and Land Development Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	101,772	115,227
Construction and Land Development Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	674	0
Construction and Land Development Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	0	2,523
Construction and Land Development Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	745	0
Construction and Land Development Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Construction and Land Development Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	745	2,523
Construction and Land Development Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	101,027	112,704
Multifamily Portfolio Segment [Member]
Total Loans Receivable	220,789	219,917
Multifamily Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	217,100	216,202
Multifamily Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	3,689	3,715
Multifamily Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	4,403	5,333
Multifamily Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	0	0
Multifamily Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	215	0
Multifamily Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	4,618	5,333
Multifamily Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	212,482	210,869
Commercial Portfolio Segment [Member]
Total Loans Receivable	94,521	97,386
Commercial Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	91,894	94,489
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	2,627	2,897
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	272	105
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	261	29
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Commercial Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	533	134
Commercial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	91,361	94,355
Consumer Portfolio Segment [Member]
Total Loans Receivable	627	610
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	627	608
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	0	2
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	10	12
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	10	12
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	617	596
Manufactured Homes Portfolio Segment [Member]
Total Loans Receivable	29,928	30,845
Manufactured Homes Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	29,893	30,845
Manufactured Homes Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	35	0
Manufactured Homes Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	637	634
Manufactured Homes Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	216	379
Manufactured Homes Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Manufactured Homes Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	853	1,013
Manufactured Homes Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	29,040	29,832
Government Portfolio Segment [Member]
Total Loans Receivable	9,074	10,021
Government Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	9,074	10,021
Government Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	0	0
Government Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	0	0
Government Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	0	0
Government Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Government Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	0	0
Government Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	$ 9,074	$ 10,021

Note 5 - Loans Receivable - Cre

Note 5 - Loans Receivable - Credit Quality Indicators (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Total Loans Receivable, current year	$ 23,122		$ 148,105
Total Loans Receivable, year one	152,353		323,820
Total Loans Receivable, year tow	319,536		321,183
Total Loans Receivable, year three	320,187		234,861
Total Loans Receivable, year four	228,248		108,683
Total Loans Receivable, prior	363,713		274,027
Total Loans Receivable, revolving	96,026		94,893
Total Loans Receivable, revolving converted to term	1,741		3,183
Total Loans Receivable	1,504,926		1,508,755
Total current period gross charge-off, current year	(18)		0
Total current period gross charge-off, year one	0		(40)
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		(25)
Total current period gross charge-off, year four	0		(41)
Total current period gross charge-off, prior	0		(909)
Total current period gross charge-off, revolving	0		(27)
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	(18)	$ (106)	(1,042)
Residential Portfolio Segment [Member]
Total Loans Receivable, current year	2,533		21,145
Total Loans Receivable, year one	24,030		98,457
Total Loans Receivable, year tow	97,993		107,403
Total Loans Receivable, year three	106,258		115,645
Total Loans Receivable, year four	111,792		24,521
Total Loans Receivable, prior	135,769		116,061
Total Loans Receivable, revolving	1,880		1,716
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	480,255		484,948
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		(40)
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		(25)
Total current period gross charge-off, year four	0		(39)
Total current period gross charge-off, prior	0		(893)
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	0	(997)
Residential Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	2,533		20,740
Total Loans Receivable, year one	23,626		97,671
Total Loans Receivable, year tow	96,588		106,778
Total Loans Receivable, year three	105,482		115,001
Total Loans Receivable, year four	110,843		23,873
Total Loans Receivable, prior	132,325		113,987
Total Loans Receivable, revolving	1,880		1,716
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	473,277		479,766
Residential Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		405
Total Loans Receivable, year one	195		0
Total Loans Receivable, year tow	0		473
Total Loans Receivable, year three	626		173
Total Loans Receivable, year four	481		431
Total Loans Receivable, prior	2,489		1,602
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	3,791		3,084
Residential Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	209		786
Total Loans Receivable, year tow	1,405		152
Total Loans Receivable, year three	150		471
Total Loans Receivable, year four	468		217
Total Loans Receivable, prior	955		472
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	3,187		2,098
Home Equity Portfolio Segment [Member]
Total Loans Receivable, current year	40		110
Total Loans Receivable, year one	95		275
Total Loans Receivable, year tow	265		101
Total Loans Receivable, year three	99		14
Total Loans Receivable, year four	12		65
Total Loans Receivable, prior	2,568		2,149
Total Loans Receivable, revolving	45,598		43,122
Total Loans Receivable, revolving converted to term	443		763
Total Loans Receivable	49,120		46,599
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		(16)
Total current period gross charge-off, revolving	0		(27)
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	0	(43)
Home Equity Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	40		110
Total Loans Receivable, year one	84		114
Total Loans Receivable, year tow	111		101
Total Loans Receivable, year three	99		14
Total Loans Receivable, year four	8		61
Total Loans Receivable, prior	2,410		2,051
Total Loans Receivable, revolving	45,438		42,801
Total Loans Receivable, revolving converted to term	287		700
Total Loans Receivable	48,477		45,952
Home Equity Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	11		0
Total Loans Receivable, year tow	0		0
Total Loans Receivable, year three	0		0
Total Loans Receivable, year four	4		4
Total Loans Receivable, prior	95		31
Total Loans Receivable, revolving	70		70
Total Loans Receivable, revolving converted to term	0		63
Total Loans Receivable	180		168
Home Equity Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	0		161
Total Loans Receivable, year tow	154		0
Total Loans Receivable, year three	0		0
Total Loans Receivable, year four	0		0
Total Loans Receivable, prior	63		67
Total Loans Receivable, revolving	90		251
Total Loans Receivable, revolving converted to term	156		0
Total Loans Receivable	463		479
Commercial Real Estate Portfolio Segment [Member]
Total Loans Receivable, current year	5,781		52,880
Total Loans Receivable, year one	63,243		127,676
Total Loans Receivable, year tow	129,304		92,537
Total Loans Receivable, year three	94,337		56,740
Total Loans Receivable, year four	57,008		57,378
Total Loans Receivable, prior	165,394		113,200
Total Loans Receivable, revolving	3,099		2,791
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	518,166		503,202
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	(12)	0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	5,282		52,880
Total Loans Receivable, year one	63,243		127,607
Total Loans Receivable, year tow	129,238		90,108
Total Loans Receivable, year three	91,918		55,236
Total Loans Receivable, year four	55,522		56,255
Total Loans Receivable, prior	159,833		108,489
Total Loans Receivable, revolving	2,959		2,649
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	507,995		493,224
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	499		0
Total Loans Receivable, year one	0		69
Total Loans Receivable, year tow	66		2,429
Total Loans Receivable, year three	2,419		1,274
Total Loans Receivable, year four	1,266		1,123
Total Loans Receivable, prior	4,488		2,397
Total Loans Receivable, revolving	0		142
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	8,738		7,434
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	0		0
Total Loans Receivable, year tow	0		0
Total Loans Receivable, year three	0		230
Total Loans Receivable, year four	220		0
Total Loans Receivable, prior	1,073		2,314
Total Loans Receivable, revolving	140		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	1,433		2,544
Construction and Land Development Portfolio Segment [Member]
Total Loans Receivable, current year	11,526		48,883
Total Loans Receivable, year one	43,573		25,024
Total Loans Receivable, year tow	10,419		17,616
Total Loans Receivable, year three	18,198		3,988
Total Loans Receivable, year four	2,840		4,284
Total Loans Receivable, prior	4,406		473
Total Loans Receivable, revolving	10,186		12,539
Total Loans Receivable, revolving converted to term	1,298		2,420
Total Loans Receivable	102,446		115,227
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	0	0
Construction and Land Development Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	11,526		48,518
Total Loans Receivable, year one	43,208		24,948
Total Loans Receivable, year tow	10,344		13,411
Total Loans Receivable, year three	14,747		1,732
Total Loans Receivable, year four	403		4,284
Total Loans Receivable, prior	4,406		473
Total Loans Receivable, revolving	10,186		12,539
Total Loans Receivable, revolving converted to term	1,298		2,420
Total Loans Receivable	96,118		108,325
Construction and Land Development Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		365
Total Loans Receivable, year one	0		76
Total Loans Receivable, year tow	0		4,205
Total Loans Receivable, year three	1,563		2,256
Total Loans Receivable, year four	2,437		0
Total Loans Receivable, prior	0		0
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	4,000		6,902
Construction and Land Development Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	365		0
Total Loans Receivable, year tow	75		0
Total Loans Receivable, year three	1,888		0
Total Loans Receivable, year four	0		0
Total Loans Receivable, prior	0		0
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	2,328		0
Multifamily Portfolio Segment [Member]
Total Loans Receivable, current year	0		9,333
Total Loans Receivable, year one	9,763		53,493
Total Loans Receivable, year tow	63,109		79,788
Total Loans Receivable, year three	78,615		43,335
Total Loans Receivable, year four	42,607		13,156
Total Loans Receivable, prior	26,359		20,626
Total Loans Receivable, revolving	336		186
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	220,789		219,917
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	0	0
Multifamily Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	0		9,333
Total Loans Receivable, year one	9,763		53,493
Total Loans Receivable, year tow	63,109		78,122
Total Loans Receivable, year three	76,949		41,773
Total Loans Receivable, year four	41,071		13,156
Total Loans Receivable, prior	25,131		19,609
Total Loans Receivable, revolving	336		186
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	216,359		215,672
Multifamily Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		373
Total Loans Receivable, year one	285		197
Total Loans Receivable, year tow	1,250		58
Total Loans Receivable, year three	54		0
Total Loans Receivable, year four	0		129
Total Loans Receivable, prior	900		436
Total Loans Receivable, revolving	513		417
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	3,002		1,610
Multifamily Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	0		0
Total Loans Receivable, year tow	0		1,666
Total Loans Receivable, year three	1,666		1,562
Total Loans Receivable, year four	1,536		0
Total Loans Receivable, prior	1,228		1,017
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	4,430		4,245
Commercial Portfolio Segment [Member]
Total Loans Receivable, current year	1,249		13,526
Total Loans Receivable, year one	11,279		15,065
Total Loans Receivable, year tow	14,820		9,641
Total Loans Receivable, year three	9,016		5,919
Total Loans Receivable, year four	5,139		4,234
Total Loans Receivable, prior	18,091		14,462
Total Loans Receivable, revolving	34,927		34,539
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	94,521		97,386
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	(75)	0
Commercial Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	1,249		13,110
Total Loans Receivable, year one	10,954		13,774
Total Loans Receivable, year tow	12,484		9,327
Total Loans Receivable, year three	8,725		5,705
Total Loans Receivable, year four	4,937		4,105
Total Loans Receivable, prior	16,130		12,905
Total Loans Receivable, revolving	34,414		33,954
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	88,893		92,880
Commercial Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		43
Total Loans Receivable, year one	40		1,094
Total Loans Receivable, year tow	1,086		256
Total Loans Receivable, year three	237		214
Total Loans Receivable, year four	202		0
Total Loans Receivable, prior	1,061		1,121
Total Loans Receivable, revolving	0		168
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	2,626		2,896
Consumer Portfolio Segment [Member]
Total Loans Receivable, current year	48		338
Total Loans Receivable, year one	370		73
Total Loans Receivable, year tow	65		108
Total Loans Receivable, year three	84		6
Total Loans Receivable, year four	3		14
Total Loans Receivable, prior	57		71
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	627		610
Total current period gross charge-off, current year	(18)		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		(2)
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	(18)	(19)	(2)
Consumer Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	48		338
Total Loans Receivable, year one	370		73
Total Loans Receivable, year tow	65		108
Total Loans Receivable, year three	84		4
Total Loans Receivable, year four	3		14
Total Loans Receivable, prior	57		71
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	627		608
Consumer Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	0		0
Total Loans Receivable, year tow	0		0
Total Loans Receivable, year three	0		2
Total Loans Receivable, year four	0		0
Total Loans Receivable, prior	0		0
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	0		2
Manufactured Homes Portfolio Segment [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	0		1,942
Total Loans Receivable, year tow	1,926		12,556
Total Loans Receivable, year three	12,236		9,214
Total Loans Receivable, year four	8,847		5,031
Total Loans Receivable, prior	6,919		2,102
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	29,928		30,845
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	0	0
Manufactured Homes Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	0		1,942
Total Loans Receivable, year tow	1,926		12,556
Total Loans Receivable, year three	12,236		9,214
Total Loans Receivable, year four	8,847		5,031
Total Loans Receivable, prior	6,884		2,102
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	29,893		30,845
Manufactured Homes Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0
Total Loans Receivable, year one	0
Total Loans Receivable, year tow	0
Total Loans Receivable, year three	0
Total Loans Receivable, prior	35
Total Loans Receivable, revolving	0
Total Loans Receivable, revolving converted to term	0
Total Loans Receivable	35
Government Portfolio Segment [Member]
Total Loans Receivable, current year	1,945		1,890
Total Loans Receivable, year one	0		1,815
Total Loans Receivable, year tow	1,635		1,433
Total Loans Receivable, year three	1,344		0
Total Loans Receivable, year four	0		0
Total Loans Receivable, prior	4,150		4,883
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	9,074		10,021
Total current period gross charge-off, current year	0		0
Total current period gross charge-off, year one	0		0
Total current period gross charge-off, year two	0		0
Total current period gross charge-off, year three	0		0
Total current period gross charge-off, year four	0		0
Total current period gross charge-off, prior	0		0
Total current period gross charge-off, revolving	0		0
Total current period gross charge-off, revolving converted to term	0		0
Total current period gross charge-off, total	0	$ 0	0
Government Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	1,945		1,890
Total Loans Receivable, year one	0		1,815
Total Loans Receivable, year tow	1,635		1,433
Total Loans Receivable, year three	1,344		0
Total Loans Receivable, year four	0		0
Total Loans Receivable, prior	4,150		4,883
Total Loans Receivable, revolving	0		0
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	$ 9,074		$ 10,021

Note 5 - Loans Receivable - L_2

Note 5 - Loans Receivable - Loan Modifications (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
% of total segment financing receivables	0.13%	0.06%
Financial Asset, Not Past Due [Member]
Modified	$ 889	$ 868
Financial Asset, 30 to 59 Days Past Due [Member]
Modified	1,003	0
Financial Asset, 60 to 89 Days Past Due [Member]
Modified	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Modified	0	0
Payment Deferral [Member]
Modified	630	0
Extended Maturity [Member]
Modified	1,262	868
Contractual Interest Rate Reduction [Member]
Modified	0	0
Extended Maturity and Interest Rate Reduction [Member]
Modified	$ 0	$ 0
Residential Portfolio Segment [Member]
% of total segment financing receivables	0.39%	0.18%
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Modified	$ 889	$ 868
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Modified	1,003	0
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Modified	0	0
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Modified	0	0
Residential Portfolio Segment [Member] | Payment Deferral [Member]
Modified	630	0
Residential Portfolio Segment [Member] | Extended Maturity [Member]
Modified	1,262	868
Residential Portfolio Segment [Member] | Contractual Interest Rate Reduction [Member]
Modified	0	0
Residential Portfolio Segment [Member] | Extended Maturity and Interest Rate Reduction [Member]
Modified	$ 0	$ 0

Note 5 - Loans Receivable - Acc

Note 5 - Loans Receivable - Accretable Yield (Details) - First Personal Financial Corporation [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Remainder of 2024, to be collected	$ 508
2025, to be collected	658
2026, to be collected	481
2027, to be collected	311
2028, to be collected	295
2029 and thereafter	2,730
Total, to be collected	4,983
Financial Asset Acquired with Credit Deterioration [Member]
2023, collected	167
2024, collected	$ 222

Note 5 - Loans Receivable - All

Note 5 - Loans Receivable - Allowance for Loan Losses, by Loan Segment (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Beginning Balance	$ 18,768	$ 12,897	$ 12,897
PCD gross up	0	1,029
Total current period gross charge-off, total	(18)	(106)	(1,042)
Recoveries	13	102
Provisions	42	488
Ending Balance	18,805	19,568	18,768
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		5,158	5,158
Residential Portfolio Segment [Member]
Beginning Balance	3,984	3,021	3,021
PCD gross up	0	31
Total current period gross charge-off, total	0	0	(997)
Recoveries	10	52
Provisions	23	(228)
Ending Balance	4,017	4,564	3,984
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		1,688	1,688
Home Equity Portfolio Segment [Member]
Beginning Balance	698	410	410
PCD gross up	0	533
Total current period gross charge-off, total	0	0	(43)
Recoveries	0	0
Provisions	39	105
Ending Balance	737	1,147	698
Home Equity Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		99	99
Commercial Real Estate Portfolio Segment [Member]
Beginning Balance	7,045	5,784	5,784
PCD gross up	0	443
Total current period gross charge-off, total	0	(12)	0
Recoveries	0	0
Provisions	211	(99)
Ending Balance	7,256	7,119	7,045
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		1,003	1,003
Construction and Land Development Portfolio Segment [Member]
Beginning Balance	4,206	1,253	1,253
PCD gross up	0	0
Total current period gross charge-off, total	0	0	0
Recoveries	0	0
Provisions	(750)	241
Ending Balance	3,456	3,229	4,206
Construction and Land Development Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		1,735	1,735
Multifamily Portfolio Segment [Member]
Beginning Balance	933	1,007	1,007
PCD gross up	0	0
Total current period gross charge-off, total	0	0	0
Recoveries	0	0
Provisions	24	(89)
Ending Balance	957	1,059	933
Multifamily Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		141	141
Commercial Portfolio Segment [Member]
Beginning Balance	1,649	1,365	1,365
PCD gross up	0	5
Total current period gross charge-off, total	0	(75)	0
Recoveries	2	47
Provisions	484	433
Ending Balance	2,135	2,095	1,649
Commercial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		320	320
Consumer Portfolio Segment [Member]
Beginning Balance	7	57	57
PCD gross up	0	17
Total current period gross charge-off, total	(18)	(19)	(2)
Recoveries	1	3
Provisions	16	1
Ending Balance	6	64	7
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		5	5
Manufactured Homes Portfolio Segment [Member]
Beginning Balance	181	0	0
PCD gross up	0	0
Total current period gross charge-off, total	0	0	0
Recoveries	0	0
Provisions	(8)	104
Ending Balance	173	216	181
Manufactured Homes Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		112	112
Government Portfolio Segment [Member]
Beginning Balance	65	0	0
PCD gross up	0	0
Total current period gross charge-off, total	0	0	0
Recoveries	0	0
Provisions	3	20
Ending Balance	$ 68	75	65
Government Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Beginning Balance		$ 55	$ 55

Note 5 - Loans Receivable - Col

Note 5 - Loans Receivable - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Loan receivable	$ 1,504,926	$ 1,508,755
ACL	18,805	18,768	$ 19,568	$ 12,897
Residential Portfolio Segment [Member]
Loan receivable	480,255	484,948
ACL	4,017	3,984	4,564	3,021
Commercial Real Estate Portfolio Segment [Member]
Loan receivable	518,166	503,202
ACL	7,256	7,045	7,119	5,784
Multifamily Portfolio Segment [Member]
Loan receivable	220,789	219,917
ACL	957	933	1,059	1,007
Commercial Portfolio Segment [Member]
Loan receivable	94,521	97,386
ACL	2,135	1,649	$ 2,095	$ 1,365
Real Estate [Member]
Loan receivable	1,273	1,640
Real Estate [Member] | Residential Portfolio Segment [Member]
Loan receivable	32	32
Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	933	230
Real Estate [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	308	1,378
Real Estate [Member] | Commercial Portfolio Segment [Member]
Loan receivable	0	0
Equipment/Inventory [Member]
Loan receivable	1,012	1,010
Equipment/Inventory [Member] | Residential Portfolio Segment [Member]
Loan receivable	0	0
Equipment/Inventory [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	0	0
Equipment/Inventory [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	0	0
Equipment/Inventory [Member] | Commercial Portfolio Segment [Member]
Loan receivable	1,012	1,010
Accounts Receivable [Member]
Loan receivable	426	494
Accounts Receivable [Member] | Residential Portfolio Segment [Member]
Loan receivable	0	0
Accounts Receivable [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	0	0
Accounts Receivable [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	0	0
Accounts Receivable [Member] | Commercial Portfolio Segment [Member]
Loan receivable	426	494
Other Collateral [Member]
Loan receivable	148	162
Other Collateral [Member] | Residential Portfolio Segment [Member]
Loan receivable	0	0
Other Collateral [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	0	0
Other Collateral [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	0	0
Other Collateral [Member] | Commercial Portfolio Segment [Member]
Loan receivable	148	162
Collateral Pledged [Member]
Loan receivable	2,859	3,306
ACL	906	906
Collateral Pledged [Member] | Residential Portfolio Segment [Member]
Loan receivable	32	32
ACL	30	30
Collateral Pledged [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	933	230
ACL	53	53
Collateral Pledged [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	308	1,378
ACL	85	85
Collateral Pledged [Member] | Commercial Portfolio Segment [Member]
Loan receivable	1,586	1,666
ACL	$ 738	$ 738

Note 5 - Loans Receivable - L_3

Note 5 - Loans Receivable - Loans on Nonaccrual Status (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Nonaccrual with no allowance	$ 7,521	$ 5,287
Nonaccrual with allowance	4,082	4,321
Nonaccrual	11,603	9,608
Loans past due over 90 days and still accruing	215	1,843
Residential Portfolio Segment [Member]
Nonaccrual with no allowance	1,042	442
Nonaccrual with allowance	1,650	1,251
Nonaccrual	2,692	1,693
Loans past due over 90 days and still accruing	0	1,131
Home Equity Portfolio Segment [Member]
Nonaccrual with no allowance	154	161
Nonaccrual with allowance	299	307
Nonaccrual	453	468
Loans past due over 90 days and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member]
Nonaccrual with no allowance	804	603
Nonaccrual with allowance	629	230
Nonaccrual	1,433	833
Loans past due over 90 days and still accruing	0	712
Construction and Land Development Portfolio Segment [Member]
Nonaccrual with no allowance	674	0
Nonaccrual with allowance	0	0
Nonaccrual	674	0
Loans past due over 90 days and still accruing	0	0
Multifamily Portfolio Segment [Member]
Nonaccrual with no allowance	3,381	2,357
Nonaccrual with allowance	308	1,358
Nonaccrual	3,689	3,715
Loans past due over 90 days and still accruing	215	0
Commercial Portfolio Segment [Member]
Nonaccrual with no allowance	1,466	1,724
Nonaccrual with allowance	1,161	1,173
Nonaccrual	2,627	2,897
Loans past due over 90 days and still accruing	0	0
Consumer Portfolio Segment [Member]
Nonaccrual with no allowance	0	0
Nonaccrual with allowance	0	2
Nonaccrual	0	0
Loans past due over 90 days and still accruing	0	0
Manufactured Homes Portfolio Segment [Member]
Nonaccrual with no allowance	0	0
Nonaccrual with allowance	35	0
Nonaccrual	35	0
Loans past due over 90 days and still accruing	0	0
Government Portfolio Segment [Member]
Nonaccrual with no allowance	0	0
Nonaccrual with allowance	0	0
Nonaccrual	0	0
Loans past due over 90 days and still accruing	$ 0	$ 0

Note 5 - Loans Receivable - Cha

Note 5 - Loans Receivable - Changes in Liability for Credit Losses on Unfunded Commitments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balance, beginning of period	$ 3,441	$ 0
Provision/(Release)	(42)	0
Balance, end of period	3,399	3,108
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance, beginning of period	$ 0	$ 3,108

Note 6 - Intangibles and Acqu_3

Note 6 - Intangibles and Acquisition Related Accounting (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Goodwill, Impairment Loss	$ 0
Finite-Lived Core Deposits, Gross	2,900		$ 3,300
Royal Financial, Inc. [Member]
Certificates of Deposit, Fair Value Premium	1,000
Amortization of Intangible Assets	36	$ 72
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	88
Finite-Lived Intangible Asset, Expected Amortization, Year One	72
Finite-Lived Intangible Asset, Expected Amortization, Year Two	38
Finite-Lived Intangible Asset, Expected Amortization, After Year Two	$ 16

Note 6 - Intangibles and Acqu_4

Note 6 - Intangibles and Acquisition Related Accounting - Schedule of Goodwill (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Goodwill, balance	$ 22,395	$ 22,395	$ 22,395
Goodwill, balance	$ 22,395	$ 22,395	$ 22,395

Note 6 - Intangibles and Acqu_5

Note 6 - Intangibles and Acquisition Related Accounting - Amortization Recorded (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
First Federal Savings and Loan [Member]
Amortization of intangible assets	$ 360	$ 391

Note 6 - Intangibles and Acqu_6

Note 6 - Intangibles and Acquisition Related Accounting - Future Amortization (Details) - First Federal Savings and Loan [Member] $ in Thousands	Mar. 31, 2024 USD ($)
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	$ 1,051
Finite-Lived Intangible Asset, Expected Amortization, Year One	688
Finite-Lived Intangible Asset, Expected Amortization, Year Two	360
2027	294
2028	228
Thereafter	290
Total	$ 2,911

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Time Deposits, at or Above FDIC Insurance Limit	$ 131.7	$ 133.6

Note 7 - Deposits - Deposit Por

Note 7 - Deposits - Deposit Portfolio Balance (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Checking	$ 608,027	$ 653,529
Savings	298,097	302,782
Money market	310,030	324,993
Certificates of deposit	531,324	532,117
Total deposits	$ 1,747,478	$ 1,813,421

Note 9 - Earnings Per Share - R

Note 9 - Earnings Per Share - Reconciliation of Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net income as reported	$ 9,279	$ 2,240
Weighted average common shares outstanding (in shares)	4,256,667	4,342,386
Basic earnings per common share (in dollars per share)	$ 2.18	$ 0.52
Add: Dilutive effect of unvested restricted stock awards (in shares)	14,028	11,487
Weighted average common and dilutive potential common shares outstanding (in shares)	4,270,695	4,353,873
Diluted earnings per common share (in dollars per share)	$ 2.17	$ 0.51

Note 10 - Stock Based Compens_3

Note 10 - Stock Based Compensation (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Feb. 27, 2015
Share-Based Payment Arrangement, Expense	$ 172	$ 307
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 835
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 8 months 12 days
2015 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			250,000
2015 Stock Option and Incentive Plan [Member] | Restricted Stock [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
2015 Stock Option and Incentive Plan [Member] | Restricted Stock [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	5 years

Note 10 - Stock Based Compens_4

Note 10 - Stock Based Compensation - Restricted Stock Activity (Details)	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Non-vested, shares (in shares) | shares	41,649
Non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 43.87
Granted, shares (in shares) | shares	13,617
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 24.23
Vested, shares (in shares) | shares	(12,873)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 39.65
Non-vested, shares (in shares) | shares	42,393
Non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 38.84

Note 11 - Derivative Financia_3

Note 11 - Derivative Financial Instruments - Non-hedging Derivative Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Derivative assets, fair value	$ 5,853		$ 5,626
Derivative liabilities, fair value	5,810		5,591
Derivative instrument, gain (loss)	(22)	$ 43
Interest Rate Swap [Member] | Fees and Service Charges [Member]
Derivative instrument, gain (loss)	(30)	59
Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets, fair value	5,810		5,591
Derivative liabilities, fair value	5,810		5,591
Interest Rate Lock Commitments [Member] | Gain (Loss) on Sale of Loans Held-for-Sale, Net [Member]
Derivative instrument, gain (loss)	8	$ (16)
Interest Rate Lock Commitments [Member] | Other Assets [Member]
Derivative assets, fair value	$ 43		$ 35

Note 11 - Derivative Financia_4

Note 11 - Derivative Financial Instruments - Offset Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Gross amount of recognized assets	$ 5,853	$ 5,626
Gross amounts offset in the statements of financial condition	0	0
Net amount of assets presented in the statement of financial condition	5,853	5,626
Financial instruments		0
Cash collateral received	5,410	4,050
Net amount	443	1,576
Interest Rate Swap [Member]
Gross amount of recognized assets	5,810	5,626
Gross amounts offset in the statements of financial condition	0	0
Net amount of assets presented in the statement of financial condition	5,810	5,626
Financial instruments		0
Cash collateral received	5,410	4,050
Net amount	400	1,576
Interest Rate Lock Commitments [Member]
Gross amount of recognized assets	43	0
Gross amounts offset in the statements of financial condition	0	0
Net amount of assets presented in the statement of financial condition	43	0
Financial instruments		0
Cash collateral received	0	0
Net amount	$ 43	$ 0

Note 11 - Derivative Financia_5

Note 11 - Derivative Financial Instruments - Offset Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Gross amount of recognized liabilities	$ 5,810	$ 5,591
Gross amounts offset in the statement of financial condition	0	0
Interest rate swap contracts	5,810	5,591
Financial instruments	0	0
Cash collateral pledged	0	0
Net amount	5,810
Net amount		5,591
Interest Rate Swap [Member]
Gross amount of recognized liabilities	5,810	5,591
Gross amounts offset in the statement of financial condition	0	0
Interest rate swap contracts	5,810	5,591
Financial instruments	0	0
Cash collateral pledged	0	0
Net amount	$ 5,810
Net amount		$ 5,591

Note 12 - Fair Value - Assets M

Note 12 - Fair Value - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Derivative Assets	$ 5,853	$ 5,626
Total securities available-for-sale	346,233	371,374
Interest rate swap contracts	5,810	5,591
US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	7,866	7,883
Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Total securities available-for-sale	117,897	123,464
US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	219,028	238,670
Collateralized Debt Obligations [Member]
Total securities available-for-sale	1,442	1,357
Interest Rate Swap [Member]
Derivative Assets	5,810	5,626
Interest rate swap contracts	5,810	5,591
Fair Value, Recurring [Member]
Total securities available-for-sale	346,233	371,374
Fair Value, Recurring [Member] | Interest Rate Lock Commitments [Member]
Derivative Assets	43	35
Fair Value, Recurring [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	7,866	7,883
Fair Value, Recurring [Member] | Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Total securities available-for-sale	117,897	123,464
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	219,028	238,670
Fair Value, Recurring [Member] | Collateralized Debt Obligations [Member]
Total securities available-for-sale	1,442	1,357
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Lock Commitments [Member]
Derivative Assets	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Debt Obligations [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total securities available-for-sale	344,791	370,017
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Lock Commitments [Member]
Derivative Assets	43	35
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	7,866	7,883
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Total securities available-for-sale	117,897	123,464
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	219,028	238,670
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Debt Obligations [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total securities available-for-sale	1,442	1,357
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Interest Rate Lock Commitments [Member]
Derivative Assets	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Debt Obligations [Member]
Total securities available-for-sale	1,442	1,357
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Derivative Assets	5,810	5,591
Interest rate swap contracts	5,810	5,591
Fair Value, Recurring [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 1 [Member]
Derivative Assets	0	0
Interest rate swap contracts	0	0
Fair Value, Recurring [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative Assets	5,810	5,591
Interest rate swap contracts	5,810	5,591
Fair Value, Recurring [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative Assets	0	0
Interest rate swap contracts	$ 0	$ 0

Note 12 - Fair Value - Availabl

Note 12 - Fair Value - Available for Sale Securities (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Beginning balance	$ 1,357	$ 1,048
Principal payments	(4)	0
Total unrealized gains, included in other comprehensive income	89	(31)
Ending balance	$ 1,442	$ 1,017

Note 12 - Fair Value - Assets_2

Note 12 - Fair Value - Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - Collateral Dependent Loans [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Collateral dependent loans	$ 1,402	$ 8,673
Fair Value, Inputs, Level 1 [Member]
Collateral dependent loans	0	0
Fair Value, Inputs, Level 2 [Member]
Collateral dependent loans	0	0
Fair Value, Inputs, Level 3 [Member]
Collateral dependent loans	$ 1,402	$ 8,673

Note 12 - Fair Value - Fair Val

Note 12 - Fair Value - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Reported Value Measurement [Member]
Cash and cash equivalents	$ 71,780	$ 86,008
Loans held-for-sale	667	340
Loans receivable, net	1,489,446	1,493,827
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,583	8,045
Non-interest bearing deposits	296,959	295,594
Interest bearing deposits	1,450,519	1,517,827
Repurchase agreements	41,137	38,124
Borrowed funds	90,000	80,000
Accrued interest payable	712	3,065
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	71,780	86,008
Loans held-for-sale	675	349
Loans receivable, net	1,390,210	1,412,069
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,583	8,045
Non-interest bearing deposits	296,959	295,594
Interest bearing deposits	1,447,505	1,513,640
Repurchase agreements	40,893	37,938
Borrowed funds	89,822	79,791
Accrued interest payable	712	3,065
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	71,780	86,008
Loans held-for-sale	0	0
Loans receivable, net	0	0
Federal Home Loan Bank stock	0	0
Accrued interest receivable	0	0
Non-interest bearing deposits	296,959	295,594
Interest bearing deposits	919,195	985,710
Repurchase agreements	33,655	31,033
Borrowed funds	0	0
Accrued interest payable	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Loans held-for-sale	675	349
Loans receivable, net	0	0
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,583	8,045
Non-interest bearing deposits	0	0
Interest bearing deposits	528,310	527,930
Repurchase agreements	7,238	6,905
Borrowed funds	89,822	79,791
Accrued interest payable	712	3,065
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Loans held-for-sale	0	0
Loans receivable, net	1,390,210	1,412,069
Federal Home Loan Bank stock	0	0
Accrued interest receivable	0	0
Non-interest bearing deposits	0	0
Interest bearing deposits	0	0
Repurchase agreements	0	0
Borrowed funds	0	0
Accrued interest payable	$ 0	$ 0

Note 13 - Borrowings (Details T

Note 13 - Borrowings (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Other Borrowings	$ 0	$ 0
Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	338,500	324,100
Bank Term Funding Program (BTFP) [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	65,000
Bank Term Funding Program (BTFP) [Member] | Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	103,400
Federal Home Loan Bank Advances [Member]
Line of Credit Facility, Maximum Borrowing Capacity	25,000
Long-Term Line of Credit	$ 0	$ 0

Note 13 - Borrowings - Borrowed

Note 13 - Borrowings - Borrowed Funds (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fixed rate advances	$ 90,000
Total	90,000	$ 80,000
Bank Term Funding Program (BTFP) [Member]
Fixed rate advances	65,000	80,000
Federal home Loan Bank Advances 1 [Member] | Federal Home Loan Bank of Indianapolis [Member]
Fixed rate advances	15,000	0
Federal Home Loan Bank Advances 2 [Member] | Federal Home Loan Bank of Indianapolis [Member]
Fixed rate advances	$ 10,000	$ 0

Note 13 - Borrowings - Schedule

Note 13 - Borrowings - Schedule of Maturities of Borrowed Funds (Details) $ in Thousands	Mar. 31, 2024 USD ($)
2025	$ 65,000
2026	0
2027	0
2028	0
2029	25,000
Total	$ 90,000

Note 14 - Leases (Details Textu

Note 14 - Leases (Details Textual) - MountainSeed Real Estate Services, L L C [Member] $ in Millions	Feb. 22, 2022 USD ($)
Sale Leaseback Transaction, Number of Properties	5
Sale Leaseback Transaction, Net Book Value	$ 17.2
Sale Leaseback Transaction, Lease Term (Year)	15 years

Note 14 - Leases - Supplemental

Note 14 - Leases - Supplemental Cash Flow and Other Information (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
(Gain) losses on sale-leaseback transaction, net		$ (11,772)	$ 0
Operating cash flows		176	17
ROU assets obtained in the exchange for lease liabilities - Operating leases		$ 16,140	$ 0
Weighted-average remaining lease terms (in years) - Operating leases (Year)		15 years	6 years
Weighted-average discount rate - Operating leases		7.68%	3%
Operating lease cost		$ 327	$ 25
Total lease costs (1)	[1]	$ 327	$ 25
[1]Included in Occupancy and equipment costs on the consolidated statements of operations

Note 14 - Leases - Maturities (

Note 14 - Leases - Maturities (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Remainder 2024	$ 1,130
2025	1,530
2026	1,560
2027	1,591
2028	1,623
2029	1,655
Thereafter	16,798
Total	25,887
Less: Present value discount	(10,568)
Lease liability	$ 15,319