Finward Bancorp (FNWD) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 09, 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	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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		4,313,940

Consolidated Balance Sheet (Cur

Consolidated Balance Sheet (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash and non-interest bearing deposits in other financial institutions	$ 19,061	$ 17,942
Interest bearing deposits in other financial institutions	63,439	67,647
Federal funds sold	707	419
Total cash and cash equivalents	83,207	86,008
Securities available-for-sale	339,585	371,374
Loans held-for-sale	1,185	340
Loans receivable, net of deferred fees and costs	1,506,398	1,512,595
Less: Allowance for credit losses	(18,330)	(18,768)
Net loans receivable	1,488,068	1,493,827
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,695	8,045
Premises and equipment	48,696	38,436
Foreclosed real estate	0	71
Cash value of bank owned life insurance	33,107	32,702
Goodwill	22,395	22,395
Other intangible assets	2,555	3,272
Other assets	44,027	45,262
Total assets	2,077,067	2,108,279
Deposits:
Non-interest bearing	286,784	295,594
Interest bearing	1,469,970	1,517,827
Total deposits	1,756,754	1,813,421
Repurchase agreements	42,973	38,124
Borrowed funds	85,000	80,000
Accrued expenses and other liabilities	43,709	29,389
Total liabilities	1,928,436	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: June 30, 2024 - 4,313,940 December 31, 2023 - 4,298,773	0	0
Additional paid-in capital	69,778	69,555
Accumulated other comprehensive loss	(58,939)	(51,613)
Retained earnings	137,792	129,403
Total stockholders' equity	148,631	147,345
Total liabilities and stockholders' equity	$ 2,077,067	$ 2,108,279

Consolidated Balance Sheet (C_2

Consolidated Balance Sheet (Current Period Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Jun. 30, 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)	4,313,940	4,298,773
Common stock, outstanding (in shares)	4,313,940	4,298,773

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest income:
Loans receivable	$ 19,174	$ 18,694	$ 38,053	$ 36,320
Securities	2,143	2,303	4,386	4,606
Other interest earning assets	810	616	1,672	823
Total interest income	22,127	21,613	44,111	41,749
Interest expense:
Deposits	8,610	6,105	17,404	10,192
Repurchase agreements	399	330	769	451
Borrowed funds	1,064	1,139	2,104	2,399
Total interest expense	10,073	7,574	20,277	13,042
Net interest income	12,054	14,039	23,834	28,707
Provision for credit losses	76	514	76	1,002
Net interest income after provision for credit losses	11,978	13,525	23,758	27,705
Noninterest income:
Fees and service charges	1,257	1,832	2,410	3,143
Wealth management operations	763	626	1,396	1,240
Gain on sale of loans held-for-sale, net	320	274	472	537
Loss on sale of securities, net	0	(48)	(531)	(48)
Increase in cash value of bank owned life insurance	212	201	405	380
Gain (loss) on sale of real estate	15	(15)	11,873	(15)
Other	6	136	24	377
Total noninterest income	2,573	3,006	16,049	5,614
Noninterest expense:
Compensation and benefits	7,037	7,098	14,146	14,636
Occupancy and equipment	2,120	1,636	4,035	3,326
Data processing	1,135	1,407	2,305	2,380
Marketing	212	159	370	414
Federal deposit insurance premiums	397	572	898	1,037
Other	3,516	3,123	7,667	6,429
Total noninterest expense	14,417	13,995	29,421	28,222
Income before income tax expense	134	2,536	10,386	5,097
Income tax expense (benefit)	(9)	98	963	419
Net income	$ 143	$ 2,438	$ 9,423	$ 4,678
Earnings per common share:
Basic (in dollars per share)	$ 0.03	$ 0.57	$ 2.21	$ 1.1
Diluted (in dollars per share)	0.03	0.57	2.21	1.1
Dividends declared per common share (in dollars per share)	$ 0.12	$ 0.31	$ 0.24	$ 0.62

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net income	$ 143	$ 2,438	$ 9,423	$ 4,678
Net change in net unrealized gains and losses on securities available-for-sale:
Unrealized gain (loss) arising during the period	(3,338)	(5,703)	(10,050)	5,354
Less: reclassification adjustment for losses included in net income	0	48	531	48
Net securities gain (loss) during the period	(3,338)	(5,655)	(9,519)	5,402
Tax effect	712	1,365	2,193	(1,287)
Other comprehensive income (loss), net of tax	(2,626)	(4,290)	(7,326)	4,115
Comprehensive income (loss) net of tax	$ (2,483)	$ (1,852)	$ 2,097	$ 8,793

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	4,678	4,678
Other comprehensive income (loss), net of tax						0	0	4,115	0	4,115
Net surrender value of restricted stock awards						0	(196)	0	0	(196)
Stock-based compensation expense						0	548	0	0	548
Cash dividends						0	0	0	(2,670)	(2,670)
Balance at Jun. 30, 2023						0	69,384	(60,185)	127,551	136,750
Balance at Mar. 31, 2023						0	69,182	(55,895)	126,449	139,736
Net income						0	0	0	2,438	2,438
Other comprehensive income (loss), net of tax						0	0	(4,290)	0	(4,290)
Net surrender value of restricted stock awards							(39)			(39)
Stock-based compensation expense						0	241	0	0	241
Cash dividends						0	0	0	(1,336)	(1,336)
Balance at Jun. 30, 2023						0	69,384	(60,185)	127,551	136,750
Balance at Dec. 31, 2023						0	69,555	(51,613)	129,403	147,345
Net income						0	0	0	9,423	9,423
Other comprehensive income (loss), net of tax						0	0	(7,326)	0	(7,326)
Net surrender value of restricted stock awards						0	(82)	0	0	(82)
Stock-based compensation expense						0	305	0	0	305
Cash dividends						0	0	0	(1,034)	(1,034)
Balance at Jun. 30, 2024						0	69,778	(58,939)	137,792	148,631
Balance at Mar. 31, 2024						0	69,727	(56,313)	138,167	151,581
Net income						0	0	0	143	143
Other comprehensive income (loss), net of tax						0	0	(2,626)	0	(2,626)
Net surrender value of restricted stock awards							(82)			(82)
Stock-based compensation expense						0	133	0	0	133
Cash dividends						0	0	0	(518)	(518)
Balance at Jun. 30, 2024						$ 0	$ 69,778	$ (58,939)	$ 137,792	$ 148,631

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholder's Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Shares of restricted stock awards surrendered (in shares)	3,364	1,496	3,364	5,684
Cash dividends per share (in dollars per share)	$ 0.12	$ 0.31	$ 0.24	$ 0.62

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 9,423	$ 4,678
Adjustments to reconcile net income to net cash provided by operating activities:
Origination of loans for sale	(10,594)	(19,346)
Sale of loans originated for sale	10,217	19,541
Depreciation and amortization, net of accretion	3,436	3,316
Stock based compensation expense	305	548
Cash payments for lease liabilities	(570)	0
Loss on sale of securities, net	531	48
Gain on sale of loans held-for-sale, net	(470)	(488)
Gain on sale of real estate	(11,873)	0
Loss (gain) on sale of foreclosed real estate	(1)	0
Gain on cash value of bank owned life insurance	(405)	(380)
Gain on derivatives	(2)	(49)
Provision for credit losses	76	1,002
Change in:
Interest receivable	350	(293)
Interest payable	(1,543)	1,294
Other assets	2,855	2,216
Accrued expenses and other liabilities	990	5,060
Total adjustments	(6,698)	12,469
Net cash provided by operating activities	2,725	17,147
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities of certificates of deposit in other financial institutions	0	2,456
Proceeds from maturities and pay downs of securities available-for-sale	6,326	7,145
Proceeds from sales of securities available-for-sale	14,697	352
Purchase of securities available-for-sale	0	(123)
Net change in loans receivable	5,976	(20,294)
Purchase of premises and equipment	(2,344)	(458)
Proceeds from sale of premises and equipment	17,677	0
Proceeds from sale of foreclosed real estate	72	0
Net cash provided by (used in) investing activities	42,404	(10,922)
CASH FLOWS FROM FINANCING ACTIVITIES:
Change in deposits	(56,667)	20,130
Proceeds from borrowed funds	90,000	150,000
Repayment of borrowed funds	(85,000)	(120,000)
Net surrender value of restricted stock awards	(82)	(196)
Change in repurchase agreements	4,849	30,899
Dividends paid	(1,030)	(2,667)
Net cash provided by (used in) financing activities	(47,930)	78,166
Net change in cash and cash equivalents	(2,801)	84,391
Cash and cash equivalents at beginning of period	86,008	31,282
Cash and cash equivalents at end of period	83,207	115,673
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest	21,779	11,748
Income taxes	160	250
Noncash activities:
Transfers from loans to foreclosed real estate	0	64
Dividends declared not paid	515	1,336
Transfer of premises and equipment to other real estate	0	64
Initial recognition of ASU 2016-13	0	8,266
Right-of-use asset obtained in exchange for lease liability	$ 16,140	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 30, 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 June 30, 2024, December 31, 2023, three six June 30, 2024, 2023, six June 30, 2024, 2023. six June 30, 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	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	Note 3 Accounting Pronouncements Recently Adopted or Issued 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	6 Months Ended
	Jun. 30, 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 June 30, 2024 U.S. government sponsored entities $ 8,884 $ - $ (996 ) $ 7,888 U.S. treasury securities - - - - Collateralized mortgage obligations and residential mortgage-backed securities 142,094 - (27,313 ) 114,781 Municipal securities 263,866 - (48,321 ) 215,545 Collateralized debt obligations 2,163 - (792 ) 1,371 Total securities available-for-sale $ 417,007 $ - $ (77,422 ) $ 339,585 (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 U.S. treasury securities - - - - 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 June 30, 2024, not (Dollars in thousands) Available-for-sale Estimated Cost Fair June 30, 2024 Basis Value Due in one year or less $ 250 $ 249 Due from one to five years 10,309 9,151 Due from five to ten years 21,812 19,283 Due over ten years 242,542 196,121 Collateralized mortgage obligations and residential mortgage-backed securities 142,094 114,781 Total $ 417,007 $ 339,585 Sales of available-for-sale securities were as follows for the quarter ended: (Dollars in thousands) June 30, June 30, 2024 2023 Proceeds $ - $ 352 Gross gains - - Gross losses - (48 ) Sales of available-for-sale securities were as follows for the six (Dollars in thousands) June 30, June 30, 2024 2023 Proceeds $ 14,697 $ 352 Gross gains - - Gross losses (531 ) (48 ) Accumulated other comprehensive income/(loss) balances, net of tax, related to available-for-sale securities, were as follows: (Dollars in thousands) Unrealized Ending balance, March 31, 2023 $ (55,895 ) Current period change (4,290 ) Ending balance, June 30, 2023 $ (60,185 ) (Dollars in thousands) Unrealized Ending balance, March 31, 2024 $ (56,313 ) Current period change (2,626 ) Ending balance, June 30, 2024 $ (58,939 ) (Dollars in thousands) Unrealized Ending balance, December 31, 2022 $ (64,300 ) Current period change 4,115 Ending balance, June 30, 2023 $ (60,185 ) (Dollars in thousands) Unrealized Ending balance, December 31, 2023 $ (51,613 ) Current period change (7,326 ) Ending balance, June 30, 2024 $ (58,939 ) Securities with market values of approximately $332.0 million and $324.1 million were pledged as of June 30, 2024 December 31, 2023, Securities with unrealized losses at June 30, 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 June 30, 2024 U.S. government sponsored entities $ - $ - $ 7,888 $ (996 ) $ 7,888 $ (996 ) 100.0 % Collateralized mortgage obligations and residential mortgage-backed securities - - 114,781 (27,313 ) 114,781 (27,313 ) 100.0 % Municipal securities - - 215,545 (48,321 ) 215,545 (48,321 ) 100.0 % Collateralized debt obligations - - 1,371 (792 ) 1,371 (792 ) 100.0 % Total temporarily impaired $ - $ - $ 339,585 $ (77,422 ) $ 339,585 $ (77,422 ) 100.0 % Number of securities - 418 418 (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 Collateralized debt obligations with a cost basis of $2.2 million and fair value of $1.4 million at June 30, 2024 December 31, 2023, not Accrued interest receivable on AFS debt securities totaled $2.3 million at June 30, 2024, December 31, 2023.

Note 5 - Loans Receivable

Note 5 - Loans Receivable	6 Months Ended
	Jun. 30, 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 1 4 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. 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 June 30, 2024, December 31, 2023: (Dollars in thousands) June 30, 2024 December 31, 2023 Loans secured by real estate: Residential real estate $ 475,371 $ 484,948 Home equity 48,435 46,599 Commercial real estate 529,421 503,202 Construction and land development 88,699 115,227 Multifamily 219,841 219,917 Total loans secured by real estate 1,361,767 1,369,893 Commercial business 98,402 97,386 Consumer 611 610 Manufactured homes 28,721 30,845 Government 14,014 10,021 Loans receivable 1,503,515 1,508,755 Add (less): Net deferred loan origination costs 3,053 3,705 Loan clearing/(unapplied) funds (171 ) 135 Loans receivable, net of deferred fees and costs.. $ 1,506,398 $ 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 June 30, 2024 Residential real estate $ 5,796 $ 1,004 $ 93 $ 6,893 $ 465,983 $ 472,877 $ 2,494 $ 475,371 Home equity 80 4 - 84 47,901 47,984 451 48,435 Commercial real estate 4,006 189 201 4,396 522,514 526,910 2,511 529,421 Construction and land development 1,038 - - 1,038 87,661 88,699 - 88,699 Multifamily 4,033 915 - 4,948 211,815 216,763 3,078 219,841 Commercial business 150 116 - 265 95,592 95,857 2,545 98,402 Consumer - - - - 611 611 - 611 Manufactured homes 247 215 - 462 28,259 28,721 - 28,721 Government - - - - 14,014 14,014 - 14,014 Total $ 15,349 $ 2,443 $ 294 $ 18,086 $ 1,474,350 $ 1,492,436 $ 11,079 $ 1,503,515 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 June 30, 2024, December 31, 2023, six June 30, 2024, December 31, 2023. June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Revolving Converted to Term Total Total Loans Receivable $ 59,052 $ 148,865 $ 312,351 $ 320,044 $ 222,859 $ 348,625 $ 89,980 $ 1,741 $ 1,503,515 Total current period gross charge-off $ (44 ) $ - $ - $ - $ - $ (65 ) $ - $ - $ (109 ) Residential real estate Pass (1-6) $ 6,131 $ 26,332 $ 94,478 $ 103,636 $ 108,437 $ 127,982 $ 2,003 $ - $ 469,000 Special Mention (7) - 195 368 660 408 1,757 - - 3,387 Substandard (8) - 205 891 149 576 1,163 - - 2,984 Total $ 6,131 $ 26,732 $ 95,737 $ 104,445 $ 109,421 $ 130,903 $ 2,003 $ - $ 475,371 Current period gross charge-off - - - - - - - - - Home equity Pass (1-6) $ 161 $ 74 $ 108 $ 116 $ 6 $ 2,824 $ 43,839 $ 287 $ 47,417 Special Mention (7) - 10 - - 4 15 530 - 559 Substandard (8) - - 148 - - 67 89 156 460 Total $ 161 $ 84 $ 257 $ 116 $ 10 $ 2,906 $ 44,458 $ 443 $ 48,435 Current period gross charge-off - - - - - - - - - Commercial real estate Pass (1-6) $ 17,181 $ 63,455 $ 126,214 $ 97,321 $ 55,651 $ 158,310 $ 2,765 $ - $ 520,896 Special Mention (7) 493 - - 2,406 422 2,492 201 - 6,014 Substandard (8) - - 909 - 220 1,256 126 - 2,511 Total $ 17,675 $ 63,455 $ 127,123 $ 99,726 $ 56,293 $ 162,057 $ 3,092 $ - $ 529,421 Current period gross charge-off - - - - - - - - - Construction and land development Pass (1-6) $ 20,911 $ 37,868 $ 9,609 $ 9,098 $ 403 $ 8 $ 3,115 $ 1,298 $ 82,309 Special Mention (7) - - - 1,725 2,497 - - - 4,222 Substandard (8) - 365 - 1,803 - - - - 2,168 Total $ 20,911 $ 38,232 $ 9,609 $ 12,626 $ 2,900 $ 8 $ 3,115 $ 1,298 $ 88,699 Current period gross charge-off - - - - - - - - - Multifamily Pass (1-6) $ - $ 9,710 $ 61,191 $ 76,783 $ 39,251 $ 24,351 $ 565 $ - $ 211,852 Special Mention (7) - - 794 3,012 465 121 - - 4,392 Substandard (8) - - - 1,358 1,536 703 - - 3,597 Total $ - $ 9,710 $ 61,985 $ 81,153 $ 41,252 $ 25,175 $ 565 $ - $ 219,841 Current period gross charge-off - - - - - (65 ) - - (65 ) Commercial business Pass (1-6) $ 7,050 $ 10,366 $ 11,920 $ 8,154 $ 4,529 $ 15,111 $ 36,318 $ - $ 93,449 Special Mention (7) - 43 1,038 49 - 850 429 - 2,408 Substandard (8) - 37 1,080 223 191 1,014 - - 2,545 Total $ 7,050 $ 10,446 $ 14,038 $ 8,425 $ 4,720 $ 16,976 $ 36,747 $ - $ 98,402 Current period gross charge-off - - - - - - - - - Consumer Pass (1-6) $ 238 $ 206 $ 58 $ 71 $ 2 $ 36 $ - $ - $ 611 Substandard (8) - - - - - - - - - Total $ 238 $ 206 $ 58 $ 71 $ 2 $ 36 $ - $ - $ 611 Current period gross charge-off (44 ) - - - - - - - (44 ) Manufactured homes Pass (1-6) $ - $ - $ 1,909 $ 12,137 $ 8,261 $ 6,414 $ - $ - $ 28,721 Substandard (8) - - - - - - - - - Total $ - $ - $ 1,909 $ 12,137 $ 8,261 $ 6,414 $ - $ - $ 28,721 Current period gross charge-off - - - - - - - - - Government Pass (1-6) $ 6,885 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 14,014 Total $ 6,885 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 14,014 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 creditworthy, 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 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 six June 30, 2024, December 31, 2023, For the three months ended June 30, 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 $ 132 $ 241 $ - $ - 0.08 % Total $ 132 $ 241 $ - $ - 0.02 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 241 $ - $ 132 $ - Total $ 241 $ - $ 132 $ - For the six months ended June 30, 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 $ 132 $ 1,491 $ - $ - 0.34 % Total $ 132 $ 1,491 $ - $ - 0.11 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 1,296 $ 195 $ 132 $ - Total $ 1,296 $ 195 $ 132 $ - 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 $4.8 million at June 30, 2024, December 31, 2023. Accretable yield, or income recorded for the six June 30, (dollars in thousands) Total 2023 $ 245 2024 431 Accretable yield, or income expected to be recorded in the future is as follows: (dollars in thousands) Total Remainder of 2024 $ 337 2025 652 2026 482 2027 311 2028 295 2029 and thereafter 2,696 Total $ 4,773 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 portfolio into nine 326, two one three six June 30, 2024, 2023. The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the three June 30, 2024: (Dollars in thousands) Beginning Balance Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 4,017 $ - $ 10 $ 270 $ 4,297 Home equity 737 - - (10 ) 727 Commercial real estate 7,256 - 2 (355 ) 6,903 Construction and land development 3,456 - - (389 ) 3,067 Multifamily 957 (65 ) 31 (44 ) 879 Commercial business 2,135 - 7 63 2,205 Consumer 6 (26 ) 5 20 5 Manufactured homes 173 - - (16 ) 157 Government 68 - - 22 90 Total $ 18,805 $ (91 ) $ 55 $ (439 ) $ 18,330 The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the three June 30, 2023: (Dollars in thousands) Beginning Balance Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 5,068 $ - $ 11 $ (225 ) $ 4,854 Home equity 643 - - 37 680 Commercial real estate 7,119 (360 ) 1 271 7,031 Construction and land development 3,229 - - 370 3,599 Multifamily 1,059 - 86 (125 ) 1,020 Commercial business 2,095 (368 ) 101 222 2,050 Consumer 64 (21 ) 3 11 57 Manufactured homes 216 - - (50 ) 166 Government 75 - - (25 ) 50 Total $ 19,568 $ (749 ) $ 202 $ 486 $ 19,507 The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the six June 30, 2024: (Dollars in thousands) Beginning Balance Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 3,984 $ - $ 20 $ 293 $ 4,297 Home equity 698 - - 29 727 Commercial real estate 7,045 - 2 (144 ) 6,903 Construction and land development 4,206 - - (1,139 ) 3,067 Multifamily 933 (65 ) 31 (20 ) 879 Commercial business 1,649 - 9 548 2,205 Consumer 7 (44 ) 6 36 5 Manufactured homes 181 - - (24 ) 157 Government 65 - - 25 90 Total $ 18,768 $ (109 ) $ 68 $ (397 ) $ 18,330 The Bancorp's activity in the allowance for credit losses, by loan segment, is summarized below for the six June 30, 2023: (Dollars in thousands) Beginning Balance Adoption of ASC 326 PCD Gross-up Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 3,021 $ 1,688 $ 535 $ - $ 63 $ (453 ) $ 4,854 Home equity 410 99 29 - - 142 680 Commercial real estate 5,784 1,003 443 (372 ) 1 172 7,031 Construction and land development 1,253 1,735 - - - 611 3,599 Multifamily 1,007 141 - - 86 (214 ) 1,020 Commercial business 1,365 320 5 (443 ) 148 655 2,050 Consumer 57 5 17 (40 ) 6 12 57 Manufactured homes - 112 - - - 54 166 Government - 55 - - - (5 ) 50 Total $ 12,897 $ 5,158 $ 1,029 $ (855 ) $ 304 $ 974 $ 19,507 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) June 30, 2024 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Commercial Business - 1,375 1,428 159 2,961 1,218 Commercial Real Estate 2,511 - - - 2,511 79 Construction Land Development 2,168 - - - 2,168 - Multifamily 3,597 - - - 3,597 - $ 8,276 $ 1,375 $ 1,428 $ 159 $ 11,237 $ 1,297 (Dollars in thousands) December 31, 2023 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Residential Real Estate $ 30 $ - $ - $ - $ - $ 30 Commercial Business - 1,583 1,557 192 3,332 738 Commercial Real Estate 2,541 - - - 2,541 53 Multifamily 4,244 - - - 4,244 85 $ 6,815 $ 1,583 $ 1,557 $ 192 $ 10,117 $ 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 June 30, 2024, December 31, 2023, The following table presents non–accrual loans and loans past due over 90 As of June 30, 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 $ 770 $ 1,724 2,494 $ 93 Home equity 148 303 451 - Commercial real estate 1,906 605 2,511 201 Construction and land development - - - - Multifamily 3,078 - 3,078 - Commercial business 1,397 1,148 2,545 - Consumer - - - - Manufactured homes - - - - Government - - - - Total $ 7,298 $ 3,781 $ 11,079 $ 294 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 $5.4 million on June 30, 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, (Dollars in thousands) June 30, 2024 June 30, 2023 Balance, beginning of period $ 3,399 $ 3,108 Adoption of ASC 326 - - Provision 515 28 Balance, end of period $ 3,914 $ 3,136 Six months ended, Six months ended, (Dollars in thousands) June 30, 2024 June 30, 2023 Balance, beginning of period $ 3,441 $ 3,108 Adoption of ASC 326 - - Provision 473 28 Balance, end of period $ 3,914 $ 3,136

Note 6 - Intangibles and Acquis

Note 6 - Intangibles and Acquisition-related Accounting	6 Months Ended
	Jun. 30, 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 June 30, $ 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 $2.6 million and $3.3 million as of June 30, 2024, December 31, 2023, The amortization recorded for the quarter ended June 30, is as follows: (dollars in thousands) Total 2023 $ 388 2024 $ 356 The amortization recorded for the six months ended June 30, is as follows: (dollars in thousands) Total 2023 $ 779 2024 $ 717 Amortization to be recorded in future periods, is as follows: (dollars in thousands) Total Remainder of 2024 $ 695 2025 688 2026 360 2027 294 2028 228 Thereafter 290 Total $ 2,555

Note 7 - Deposits

Note 7 - Deposits	6 Months Ended
	Jun. 30, 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: (Dollars in thousands) June 30, December 31, 2024 2023 Checking $ 603,730 $ 653,529 Savings 288,920 302,782 Money market 322,939 324,993 Certificates of deposit 541,165 532,117 Total deposits $ 1,756,754 $ 1,813,421 The aggregate amount of retail and brokered certificates of deposit with a balance of $250 June 30, 2024 December 31, 2023.

Note 8 - Concentrations of Cred

Note 8 - Concentrations of Credit Risk	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 and six 2024 2023, Quarter ended Six months ended (dollars in thousands except per share data) June 30, June 30, 2024 2023 2024 2023 Basic earnings per common share: Net income as reported $ 143 $ 2,438 $ 9,423 $ 4,678 Weighted average common shares outstanding 4,259,695 4,250,304 4,258,181 4,248,522 Basic earnings per common share $ 0.03 $ 0.57 $ 2.21 $ 1.10 Diluted earnings per common share: Net income as reported $ 143 $ 2,438 $ 9,423 $ 4,678 Weighted average common shares outstanding 4,259,695 4,250,304 4,258,181 4,248,522 Add: Dilutive effect of unvested restricted stock awards 11,357 8,307 8,234 10,448 Weighted average common and dilutive potential common shares outstanding 4,271,052 4,258,611 4,266,415 4,258,970 Diluted earnings per common share $ 0.03 $ 0.57 $ 2.21 $ 1.10

Note 10 - Stock Based Compensat

Note 10 - Stock Based Compensation	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 10 The Bancorp’s 2015 February 27, 2015, April 24, 2015, February 25, 2022. 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 June 30, 2024, June 30, 2023. six June 30, 2024, six June 30, 2023. 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 three six June 30, 2024, Non-vested Shares Shares Weighted Average Grant Date Fair Value Non-vested at January 1, 2024 41,649 $ 43.87 Granted 18,460 24.31 Vested (14,974 ) 39.91 Forfeited (921 ) 34.29 Non-vested at June 30, 2024 44,214 $ 37.24

Note 11 - Derivative Financial

Note 11 - Derivative Financial Instruments	6 Months Ended
	Jun. 30, 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: June 30, 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 $ 5,696 Other liabilities $ 5,696 Interest rate lock commitments Other assets 37 N/A - Total $ 5,733 $ 5,696 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: Six Months Ended (Dollars in thousands) Statement of Income Classification 2024 2023 Interest rate swap contracts Fees and service charges $ (30 ) $ 365 Interest rate lock commitments Gain on sale of loans held-for-sale, net 2 48 Total $ (28 ) $ 413 Quarter Ended (Dollars in thousands) Statement of Income Classification 2024 2023 Interest rate swap contracts Fees and service charges - $ 395 Interest rate lock commitments Gain on sale of loans held-for-sale, net (6 ) (9 ) Total $ (6 ) $ 386 The following table shows the offsetting of financial assets and derivative assets: Gross Amounts not Offset in the Statement of Financial Condition (Dollars in thousands) Gross Amounts of Recognized Assets Gross Amounts Offset in the Statement of Financial Condition Net Amounts of Assets Presented in the Statement of Financial Condition Financial Instruments Cash Collateral Received Net Amount June 30, 2024 Interest rate swap contracts $ 5,696 $ - $ 5,696 $ - $ 5,310 $ 386 Interest rate lock commitments 37 - 37 - - 37 Total $ 5,733 $ - $ 5,733 $ - $ 5,310 $ 423 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 June 30, 2024 Interest rate swap contracts $ 5,696 $ - $ 5,696 $ - $ - $ 5,696 Total $ 5,696 $ - $ 5,696 $ - $ - $ 5,696 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	6 Months Ended
	Jun. 30, 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 six June 30, 2024. (Dollars in thousands) Fair Value Measurements at June 30, 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 $ 5,696 $ - $ 5,696 $ - Interest rate lock commitments 37 - 37 - Available-for-sale debt securities: U.S. government sponsored entities 7,888 - 7,888 - Collateralized mortgage obligations and residential mortgage-backed securities 114,781 - 114,781 - Municipal securities 215,545 - 215,545 - Collateralized debt obligations 1,371 - - 1,371 Total securities available-for-sale $ 339,585 $ - $ 338,214 $ 1,371 Liabilities: Interest rate swap contracts $ 5,696 $ - $ 5,696 $ - (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 27 Ending balance, June 30, 2023 $ 1,075 Beginning balance, January 1, 2024 $ 1,357 Principal payments (7 ) Total unrealized gains, included in other comprehensive loss 21 Ending balance, June 30, 2024 $ 1,371 Assets measured at fair value on a non-recurring basis are summarized below: (Dollars in thousands) Fair Value Measurements at June 30, 2024 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Collateral dependent loans $ 872 $ - $ - $ 872 (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 June 30, 2024 Estimated Fair Value Measurements at June 30, 2024 Using (Dollars in thousands) Carrying Estimated Quoted Prices in Identical Assets Significant Significant Financial assets: Cash and cash equivalents $ 83,207 $ 83,207 $ 83,207 $ - $ - Loans held-for-sale 1,185 1,198 - 1,198 - Loans receivable, net 1,488,068 1,435,954 - - 1,435,954 Federal Home Loan Bank stock 6,547 6,547 - 6,547 - Accrued interest receivable 7,695 7,695 - 7,695 - Financial liabilities: Non-interest bearing deposits 286,784 286,784 286,784 - - Interest bearing deposits 1,469,970 1,468,431 928,805 539,626 - Repurchase agreements 42,973 42,816 35,537 7,279 - Borrowed funds 85,000 84,849 - 84,849 - Accrued interest payable 1,565 1,565 - 1,565 - 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 June 30, 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	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 13 At June 30, 2024, December 31, 2023, (Dollars in thousands) June 30, December 31, 2024 2023 Fixed rate advances from the Federal Reserve with outstanding rates of 5.40% as of June 30, 2024 $ 60,000 $ 80,000 Fixed rate advances from the FHLB with outstanding rates of 3.84% as of June 30, 2024 $ 15,000 $ - Fixed rate advances from the FHLB with outstanding rates of 3.74% as of June 30, 2024 $ 10,000 $ - Total $ 85,000 $ 80,000 At June 30, 2024, (Dollars in thousands) 2025 $ 60,000 2026 - 2027 - 2028 - 2029 25,000 Total $ 85,000 As of June 30, 2024, not June 30, 2024 December 31, 2023. not June 30, 2024, December 31, 2023.

Note 14 - Leases

Note 14 - Leases	6 Months Ended
	Jun. 30, 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 The following table summarizes supplemental cash flow and other information related to our operating leases: (Dollars in thousands) Six Months Ended June 30, 2024 2023 (Gain) losses on sale-leaseback transaction, net $ (11,772 ) $ - Operating cash flows Cash paid for amounts included in the measurement of lease liabilities for leases 570 35 ROU assets obtained in the exchange for lease liabilities - Operating leases 16,140 - Weighted-average remaining lease terms (in years) - Operating leases 14.66 4.57 Weighted-average discount rate - Operating leases 7.68 % 3.00 % Variable lease Payments $ 140 $ - Total lease Costs (1) 807 51 ( 1 The following table represents the maturity of the Company's operating lease liabilities as of June 30, 2024: (Dollars in thousands) Maturity Analysis Remainder 2024 $ 753 2025 1,530 2026 1,560 2027 1,591 2028 1,623 2029 1,655 Thereafter 16,798 Total 25,510 Less: Present value discount (10,294 ) Lease liability $ 15,217

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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 June 30, 2024 U.S. government sponsored entities $ 8,884 $ - $ (996 ) $ 7,888 U.S. treasury securities - - - - Collateralized mortgage obligations and residential mortgage-backed securities 142,094 - (27,313 ) 114,781 Municipal securities 263,866 - (48,321 ) 215,545 Collateralized debt obligations 2,163 - (792 ) 1,371 Total securities available-for-sale $ 417,007 $ - $ (77,422 ) $ 339,585 (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 U.S. treasury securities - - - - 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 June 30, 2024 Basis Value Due in one year or less $ 250 $ 249 Due from one to five years 10,309 9,151 Due from five to ten years 21,812 19,283 Due over ten years 242,542 196,121 Collateralized mortgage obligations and residential mortgage-backed securities 142,094 114,781 Total $ 417,007 $ 339,585
Schedule of Realized Gain (Loss) [Table Text Block]	(Dollars in thousands) June 30, June 30, 2024 2023 Proceeds $ - $ 352 Gross gains - - Gross losses - (48 ) (Dollars in thousands) June 30, June 30, 2024 2023 Proceeds $ 14,697 $ 352 Gross gains - - Gross losses (531 ) (48 )
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(Dollars in thousands) Unrealized Ending balance, March 31, 2023 $ (55,895 ) Current period change (4,290 ) Ending balance, June 30, 2023 $ (60,185 ) (Dollars in thousands) Unrealized Ending balance, March 31, 2024 $ (56,313 ) Current period change (2,626 ) Ending balance, June 30, 2024 $ (58,939 ) (Dollars in thousands) Unrealized Ending balance, December 31, 2022 $ (64,300 ) Current period change 4,115 Ending balance, June 30, 2023 $ (60,185 ) (Dollars in thousands) Unrealized Ending balance, December 31, 2023 $ (51,613 ) Current period change (7,326 ) Ending balance, June 30, 2024 $ (58,939 )
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 June 30, 2024 U.S. government sponsored entities $ - $ - $ 7,888 $ (996 ) $ 7,888 $ (996 ) 100.0 % Collateralized mortgage obligations and residential mortgage-backed securities - - 114,781 (27,313 ) 114,781 (27,313 ) 100.0 % Municipal securities - - 215,545 (48,321 ) 215,545 (48,321 ) 100.0 % Collateralized debt obligations - - 1,371 (792 ) 1,371 (792 ) 100.0 % Total temporarily impaired $ - $ - $ 339,585 $ (77,422 ) $ 339,585 $ (77,422 ) 100.0 % Number of securities - 418 418 (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)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(Dollars in thousands) June 30, 2024 December 31, 2023 Loans secured by real estate: Residential real estate $ 475,371 $ 484,948 Home equity 48,435 46,599 Commercial real estate 529,421 503,202 Construction and land development 88,699 115,227 Multifamily 219,841 219,917 Total loans secured by real estate 1,361,767 1,369,893 Commercial business 98,402 97,386 Consumer 611 610 Manufactured homes 28,721 30,845 Government 14,014 10,021 Loans receivable 1,503,515 1,508,755 Add (less): Net deferred loan origination costs 3,053 3,705 Loan clearing/(unapplied) funds (171 ) 135 Loans receivable, net of deferred fees and costs.. $ 1,506,398 $ 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 June 30, 2024 Residential real estate $ 5,796 $ 1,004 $ 93 $ 6,893 $ 465,983 $ 472,877 $ 2,494 $ 475,371 Home equity 80 4 - 84 47,901 47,984 451 48,435 Commercial real estate 4,006 189 201 4,396 522,514 526,910 2,511 529,421 Construction and land development 1,038 - - 1,038 87,661 88,699 - 88,699 Multifamily 4,033 915 - 4,948 211,815 216,763 3,078 219,841 Commercial business 150 116 - 265 95,592 95,857 2,545 98,402 Consumer - - - - 611 611 - 611 Manufactured homes 247 215 - 462 28,259 28,721 - 28,721 Government - - - - 14,014 14,014 - 14,014 Total $ 15,349 $ 2,443 $ 294 $ 18,086 $ 1,474,350 $ 1,492,436 $ 11,079 $ 1,503,515 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]	June 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Revolving Converted to Term Total Total Loans Receivable $ 59,052 $ 148,865 $ 312,351 $ 320,044 $ 222,859 $ 348,625 $ 89,980 $ 1,741 $ 1,503,515 Total current period gross charge-off $ (44 ) $ - $ - $ - $ - $ (65 ) $ - $ - $ (109 ) Residential real estate Pass (1-6) $ 6,131 $ 26,332 $ 94,478 $ 103,636 $ 108,437 $ 127,982 $ 2,003 $ - $ 469,000 Special Mention (7) - 195 368 660 408 1,757 - - 3,387 Substandard (8) - 205 891 149 576 1,163 - - 2,984 Total $ 6,131 $ 26,732 $ 95,737 $ 104,445 $ 109,421 $ 130,903 $ 2,003 $ - $ 475,371 Current period gross charge-off - - - - - - - - - Home equity Pass (1-6) $ 161 $ 74 $ 108 $ 116 $ 6 $ 2,824 $ 43,839 $ 287 $ 47,417 Special Mention (7) - 10 - - 4 15 530 - 559 Substandard (8) - - 148 - - 67 89 156 460 Total $ 161 $ 84 $ 257 $ 116 $ 10 $ 2,906 $ 44,458 $ 443 $ 48,435 Current period gross charge-off - - - - - - - - - Commercial real estate Pass (1-6) $ 17,181 $ 63,455 $ 126,214 $ 97,321 $ 55,651 $ 158,310 $ 2,765 $ - $ 520,896 Special Mention (7) 493 - - 2,406 422 2,492 201 - 6,014 Substandard (8) - - 909 - 220 1,256 126 - 2,511 Total $ 17,675 $ 63,455 $ 127,123 $ 99,726 $ 56,293 $ 162,057 $ 3,092 $ - $ 529,421 Current period gross charge-off - - - - - - - - - Construction and land development Pass (1-6) $ 20,911 $ 37,868 $ 9,609 $ 9,098 $ 403 $ 8 $ 3,115 $ 1,298 $ 82,309 Special Mention (7) - - - 1,725 2,497 - - - 4,222 Substandard (8) - 365 - 1,803 - - - - 2,168 Total $ 20,911 $ 38,232 $ 9,609 $ 12,626 $ 2,900 $ 8 $ 3,115 $ 1,298 $ 88,699 Current period gross charge-off - - - - - - - - - Multifamily Pass (1-6) $ - $ 9,710 $ 61,191 $ 76,783 $ 39,251 $ 24,351 $ 565 $ - $ 211,852 Special Mention (7) - - 794 3,012 465 121 - - 4,392 Substandard (8) - - - 1,358 1,536 703 - - 3,597 Total $ - $ 9,710 $ 61,985 $ 81,153 $ 41,252 $ 25,175 $ 565 $ - $ 219,841 Current period gross charge-off - - - - - (65 ) - - (65 ) Commercial business Pass (1-6) $ 7,050 $ 10,366 $ 11,920 $ 8,154 $ 4,529 $ 15,111 $ 36,318 $ - $ 93,449 Special Mention (7) - 43 1,038 49 - 850 429 - 2,408 Substandard (8) - 37 1,080 223 191 1,014 - - 2,545 Total $ 7,050 $ 10,446 $ 14,038 $ 8,425 $ 4,720 $ 16,976 $ 36,747 $ - $ 98,402 Current period gross charge-off - - - - - - - - - Consumer Pass (1-6) $ 238 $ 206 $ 58 $ 71 $ 2 $ 36 $ - $ - $ 611 Substandard (8) - - - - - - - - - Total $ 238 $ 206 $ 58 $ 71 $ 2 $ 36 $ - $ - $ 611 Current period gross charge-off (44 ) - - - - - - - (44 ) Manufactured homes Pass (1-6) $ - $ - $ 1,909 $ 12,137 $ 8,261 $ 6,414 $ - $ - $ 28,721 Substandard (8) - - - - - - - - - Total $ - $ - $ 1,909 $ 12,137 $ 8,261 $ 6,414 $ - $ - $ 28,721 Current period gross charge-off - - - - - - - - - Government Pass (1-6) $ 6,885 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 14,014 Total $ 6,885 $ - $ 1,635 $ 1,344 $ - $ 4,150 $ - $ - $ 14,014 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 June 30, 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 $ 132 $ 241 $ - $ - 0.08 % Total $ 132 $ 241 $ - $ - 0.02 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 241 $ - $ 132 $ - Total $ 241 $ - $ 132 $ - For the six months ended June 30, 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 $ 132 $ 1,491 $ - $ - 0.34 % Total $ 132 $ 1,491 $ - $ - 0.11 % (Dollars in thousands) Current 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Residential Real Estate $ 1,296 $ 195 $ 132 $ - Total $ 1,296 $ 195 $ 132 $ - 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 $ 245 2024 431 (dollars in thousands) Total Remainder of 2024 $ 337 2025 652 2026 482 2027 311 2028 295 2029 and thereafter 2,696 Total $ 4,773
Financing Receivable, Allowance for Credit Loss [Table Text Block]	(Dollars in thousands) Beginning Balance Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 4,017 $ - $ 10 $ 270 $ 4,297 Home equity 737 - - (10 ) 727 Commercial real estate 7,256 - 2 (355 ) 6,903 Construction and land development 3,456 - - (389 ) 3,067 Multifamily 957 (65 ) 31 (44 ) 879 Commercial business 2,135 - 7 63 2,205 Consumer 6 (26 ) 5 20 5 Manufactured homes 173 - - (16 ) 157 Government 68 - - 22 90 Total $ 18,805 $ (91 ) $ 55 $ (439 ) $ 18,330 (Dollars in thousands) Beginning Balance Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 5,068 $ - $ 11 $ (225 ) $ 4,854 Home equity 643 - - 37 680 Commercial real estate 7,119 (360 ) 1 271 7,031 Construction and land development 3,229 - - 370 3,599 Multifamily 1,059 - 86 (125 ) 1,020 Commercial business 2,095 (368 ) 101 222 2,050 Consumer 64 (21 ) 3 11 57 Manufactured homes 216 - - (50 ) 166 Government 75 - - (25 ) 50 Total $ 19,568 $ (749 ) $ 202 $ 486 $ 19,507 (Dollars in thousands) Beginning Balance Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 3,984 $ - $ 20 $ 293 $ 4,297 Home equity 698 - - 29 727 Commercial real estate 7,045 - 2 (144 ) 6,903 Construction and land development 4,206 - - (1,139 ) 3,067 Multifamily 933 (65 ) 31 (20 ) 879 Commercial business 1,649 - 9 548 2,205 Consumer 7 (44 ) 6 36 5 Manufactured homes 181 - - (24 ) 157 Government 65 - - 25 90 Total $ 18,768 $ (109 ) $ 68 $ (397 ) $ 18,330 (Dollars in thousands) Beginning Balance Adoption of ASC 326 PCD Gross-up Charge-offs Recoveries Provisions Ending Balance Allowance for credit losses: Residential real estate $ 3,021 $ 1,688 $ 535 $ - $ 63 $ (453 ) $ 4,854 Home equity 410 99 29 - - 142 680 Commercial real estate 5,784 1,003 443 (372 ) 1 172 7,031 Construction and land development 1,253 1,735 - - - 611 3,599 Multifamily 1,007 141 - - 86 (214 ) 1,020 Commercial business 1,365 320 5 (443 ) 148 655 2,050 Consumer 57 5 17 (40 ) 6 12 57 Manufactured homes - 112 - - - 54 166 Government - 55 - - - (5 ) 50 Total $ 12,897 $ 5,158 $ 1,029 $ (855 ) $ 304 $ 974 $ 19,507
Schedule of Collateral Dependent Loans [Table Text Block]	(Dollars in thousands) June 30, 2024 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Commercial Business - 1,375 1,428 159 2,961 1,218 Commercial Real Estate 2,511 - - - 2,511 79 Construction Land Development 2,168 - - - 2,168 - Multifamily 3,597 - - - 3,597 - $ 8,276 $ 1,375 $ 1,428 $ 159 $ 11,237 $ 1,297 (Dollars in thousands) December 31, 2023 Real Estate Equipment/Inventory Accounts Receivable Other Total ACL Allocation Residential Real Estate $ 30 $ - $ - $ - $ - $ 30 Commercial Business - 1,583 1,557 192 3,332 738 Commercial Real Estate 2,541 - - - 2,541 53 Multifamily 4,244 - - - 4,244 85 $ 6,815 $ 1,583 $ 1,557 $ 192 $ 10,117 $ 906
Financing Receivable, Nonaccrual [Table Text Block]	As of June 30, 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 $ 770 $ 1,724 2,494 $ 93 Home equity 148 303 451 - Commercial real estate 1,906 605 2,511 201 Construction and land development - - - - Multifamily 3,078 - 3,078 - Commercial business 1,397 1,148 2,545 - Consumer - - - - Manufactured homes - - - - Government - - - - Total $ 7,298 $ 3,781 $ 11,079 $ 294 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, (Dollars in thousands) June 30, 2024 June 30, 2023 Balance, beginning of period $ 3,399 $ 3,108 Adoption of ASC 326 - - Provision 515 28 Balance, end of period $ 3,914 $ 3,136 Six months ended, Six months ended, (Dollars in thousands) June 30, 2024 June 30, 2023 Balance, beginning of period $ 3,441 $ 3,108 Adoption of ASC 326 - - Provision 473 28 Balance, end of period $ 3,914 $ 3,136

Note 6 - Intangibles and Acqu_2

Note 6 - Intangibles and Acquisition-related Accounting (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Goodwill [Table Text Block]	(Dollars in thousands) 2024 2023 Goodwill balance January 1, $ 22,395 $ 22,395 Goodwill balance June 30, $ 22,395 $ 22,395
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	The amortization recorded for the quarter ended June 30, is as follows: (dollars in thousands) Total 2023 $ 388 2024 $ 356 The amortization recorded for the six months ended June 30, is as follows: (dollars in thousands) Total 2023 $ 779 2024 $ 717
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 $ 695 2025 688 2026 360 2027 294 2028 228 Thereafter 290 Total $ 2,555

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Deposit Liabilities, Type [Table Text Block]	(Dollars in thousands) June 30, December 31, 2024 2023 Checking $ 603,730 $ 653,529 Savings 288,920 302,782 Money market 322,939 324,993 Certificates of deposit 541,165 532,117 Total deposits $ 1,756,754 $ 1,813,421

Note 9 - Earnings Per Share (Ta

Note 9 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Quarter ended Six months ended (dollars in thousands except per share data) June 30, June 30, 2024 2023 2024 2023 Basic earnings per common share: Net income as reported $ 143 $ 2,438 $ 9,423 $ 4,678 Weighted average common shares outstanding 4,259,695 4,250,304 4,258,181 4,248,522 Basic earnings per common share $ 0.03 $ 0.57 $ 2.21 $ 1.10 Diluted earnings per common share: Net income as reported $ 143 $ 2,438 $ 9,423 $ 4,678 Weighted average common shares outstanding 4,259,695 4,250,304 4,258,181 4,248,522 Add: Dilutive effect of unvested restricted stock awards 11,357 8,307 8,234 10,448 Weighted average common and dilutive potential common shares outstanding 4,271,052 4,258,611 4,266,415 4,258,970 Diluted earnings per common share $ 0.03 $ 0.57 $ 2.21 $ 1.10

Note 10 - Stock Based Compens_2

Note 10 - Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 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 18,460 24.31 Vested (14,974 ) 39.91 Forfeited (921 ) 34.29 Non-vested at June 30, 2024 44,214 $ 37.24

Note 11 - Derivative Financia_2

Note 11 - Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Derivatives Not Designated as Hedging Instruments [Table Text Block]	June 30, 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 $ 5,696 Other liabilities $ 5,696 Interest rate lock commitments Other assets 37 N/A - Total $ 5,733 $ 5,696 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 Six Months Ended (Dollars in thousands) Statement of Income Classification 2024 2023 Interest rate swap contracts Fees and service charges $ (30 ) $ 365 Interest rate lock commitments Gain on sale of loans held-for-sale, net 2 48 Total $ (28 ) $ 413 Quarter Ended (Dollars in thousands) Statement of Income Classification 2024 2023 Interest rate swap contracts Fees and service charges - $ 395 Interest rate lock commitments Gain on sale of loans held-for-sale, net (6 ) (9 ) Total $ (6 ) $ 386
Offsetting Assets [Table Text Block]	Gross Amounts not Offset in the Statement of Financial Condition (Dollars in thousands) Gross Amounts of Recognized Assets Gross Amounts Offset in the Statement of Financial Condition Net Amounts of Assets Presented in the Statement of Financial Condition Financial Instruments Cash Collateral Received Net Amount June 30, 2024 Interest rate swap contracts $ 5,696 $ - $ 5,696 $ - $ 5,310 $ 386 Interest rate lock commitments 37 - 37 - - 37 Total $ 5,733 $ - $ 5,733 $ - $ 5,310 $ 423 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 June 30, 2024 Interest rate swap contracts $ 5,696 $ - $ 5,696 $ - $ - $ 5,696 Total $ 5,696 $ - $ 5,696 $ - $ - $ 5,696 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)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	(Dollars in thousands) Fair Value Measurements at June 30, 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 $ 5,696 $ - $ 5,696 $ - Interest rate lock commitments 37 - 37 - Available-for-sale debt securities: U.S. government sponsored entities 7,888 - 7,888 - Collateralized mortgage obligations and residential mortgage-backed securities 114,781 - 114,781 - Municipal securities 215,545 - 215,545 - Collateralized debt obligations 1,371 - - 1,371 Total securities available-for-sale $ 339,585 $ - $ 338,214 $ 1,371 Liabilities: Interest rate swap contracts $ 5,696 $ - $ 5,696 $ - (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 27 Ending balance, June 30, 2023 $ 1,075 Beginning balance, January 1, 2024 $ 1,357 Principal payments (7 ) Total unrealized gains, included in other comprehensive loss 21 Ending balance, June 30, 2024 $ 1,371
Fair Value Measurements, Nonrecurring [Table Text Block]	(Dollars in thousands) Fair Value Measurements at June 30, 2024 Using (Dollars in thousands) Estimated Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Collateral dependent loans $ 872 $ - $ - $ 872 (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]	June 30, 2024 Estimated Fair Value Measurements at June 30, 2024 Using (Dollars in thousands) Carrying Estimated Quoted Prices in Identical Assets Significant Significant Financial assets: Cash and cash equivalents $ 83,207 $ 83,207 $ 83,207 $ - $ - Loans held-for-sale 1,185 1,198 - 1,198 - Loans receivable, net 1,488,068 1,435,954 - - 1,435,954 Federal Home Loan Bank stock 6,547 6,547 - 6,547 - Accrued interest receivable 7,695 7,695 - 7,695 - Financial liabilities: Non-interest bearing deposits 286,784 286,784 286,784 - - Interest bearing deposits 1,469,970 1,468,431 928,805 539,626 - Repurchase agreements 42,973 42,816 35,537 7,279 - Borrowed funds 85,000 84,849 - 84,849 - Accrued interest payable 1,565 1,565 - 1,565 - 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)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Federal Home Loan Bank Advances Borrowed Funds [Table Text Block]	(Dollars in thousands) June 30, December 31, 2024 2023 Fixed rate advances from the Federal Reserve with outstanding rates of 5.40% as of June 30, 2024 $ 60,000 $ 80,000 Fixed rate advances from the FHLB with outstanding rates of 3.84% as of June 30, 2024 $ 15,000 $ - Fixed rate advances from the FHLB with outstanding rates of 3.74% as of June 30, 2024 $ 10,000 $ - Total $ 85,000 $ 80,000
Schedule of Federal Home Loan Bank Advances Borrowed Funds, Maturities [Table Text Block]	(Dollars in thousands) 2025 $ 60,000 2026 - 2027 - 2028 - 2029 25,000 Total $ 85,000

Note 14 - Leases (Tables)

Note 14 - Leases (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	(Dollars in thousands) Six Months Ended June 30, 2024 2023 (Gain) losses on sale-leaseback transaction, net $ (11,772 ) $ - Operating cash flows Cash paid for amounts included in the measurement of lease liabilities for leases 570 35 ROU assets obtained in the exchange for lease liabilities - Operating leases 16,140 - Weighted-average remaining lease terms (in years) - Operating leases 14.66 4.57 Weighted-average discount rate - Operating leases 7.68 % 3.00 % Variable lease Payments $ 140 $ - Total lease Costs (1) 807 51
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(Dollars in thousands) Maturity Analysis Remainder 2024 $ 753 2025 1,530 2026 1,560 2027 1,591 2028 1,623 2029 1,655 Thereafter 16,798 Total 25,510 Less: Present value discount (10,294 ) Lease liability $ 15,217

Note 4 - Securities (Details Te

Note 4 - Securities (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Unrealized Loss Position	$ 339,585	$ 362,299
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss	77,422	67,963
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	2,300	2,400
Impaired Collateralized Debt Obligations [Member]
Debt Securities, Available-for-Sale, Unrealized Loss Position, Amortized Cost	2,200	2,200
Debt Securities, Available-for-Sale, Unrealized Loss Position	1,400	1,400
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss	173
Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	$ 332,000	$ 324,100

Note 4 - Securities - Available

Note 4 - Securities - Available for Sale Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Available for sale securities, cost basis	$ 417,007	$ 439,277
Available for sale securities, gross unrealized gains	0	60
Available for sale securities, gross unrealized losses	(77,422)	(67,963)
Total securities available-for-sale	339,585	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	(996)	(1,001)
Total securities available-for-sale	7,888	7,883
US Treasury Securities [Member]
Available for sale securities, cost basis	0	0
Available for sale securities, gross unrealized gains	0	0
Available for sale securities, gross unrealized losses	0	0
Total securities available-for-sale	0	0
Collateralized Mortgage-Backed Securities [Member]
Available for sale securities, cost basis	142,094	149,410
Available for sale securities, gross unrealized gains	0	0
Available for sale securities, gross unrealized losses	(27,313)	(25,946)
Total securities available-for-sale	114,781	123,464
US States and Political Subdivisions Debt Securities [Member]
Available for sale securities, cost basis	263,866	278,813
Available for sale securities, gross unrealized gains	0	60
Available for sale securities, gross unrealized losses	(48,321)	(40,203)
Total securities available-for-sale	215,545	238,670
Collateralized Debt Obligations [Member]
Available for sale securities, cost basis	2,163	2,170
Available for sale securities, gross unrealized gains	0	0
Available for sale securities, gross unrealized losses	(792)	(813)
Total securities available-for-sale	$ 1,371	$ 1,357

Note 4 - Securities - Estimated

Note 4 - Securities - Estimated Fair Value of Available for Sale Securities, by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 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	249
Due from one to five years, cost basis	10,309
Available for sale securities, due from one to five years, estimated fair value	9,151
Due from five to ten years, cost basis	21,812
Available for sale securities, due from five to ten years, estimated fair value	19,283
Due over ten years, cost basis	242,542
Available for sale securities, due over ten years, estimated fair value	196,121
Collateralized mortgage obligations and residential mortgage-backed securities, cost basis	142,094
Collateralized mortgage obligations and residential mortgage-backed securities, estimated fair value	114,781
Available for sale securities, cost basis	417,007	$ 439,277
Total securities available-for-sale	$ 339,585	$ 371,374

Note 4 - Securities - Sales of

Note 4 - Securities - Sales of Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Proceeds	$ 0	$ 352	$ 14,697	$ 352
Gross gains	0	0	0	0
Gross losses	$ 0	$ (48)	$ (531)	$ (48)

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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Beginning balance	$ (56,313)	$ (55,895)	$ (51,613)	$ (64,300)
Current period change	(2,626)	(4,290)	(7,326)	4,115
Ending balance	$ (58,939)	$ (60,185)	$ (58,939)	$ (60,185)

Note 4 - Securities - Securitie

Note 4 - Securities - Securities with Gross Unrealized Losses Not Recognized in Income (Details) - USD ($) $ in Thousands	Jun. 30, 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	339,585	362,299
Unrealized losses, 12 months or longer	(77,422)	(67,963)
Estimated fair value, total	339,585	362,299
Unrealized losses, total	$ (77,422)	$ (67,963)
percentage	100%	97.60%
Number of securities, unrealized losses, less than 12 months	0	0
Number of securities, unrealized losses, 12 months or longer	418	434
Number of securitiesunrealized losses, total	418	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	7,888	7,883
Unrealized losses, 12 months or longer	(996)	(1,001)
Estimated fair value, total	7,888	7,883
Unrealized losses, total	$ (996)	$ (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	114,781	123,464
Unrealized losses, 12 months or longer	(27,313)	(25,946)
Estimated fair value, total	114,781	123,464
Unrealized losses, total	$ (27,313)	$ (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	215,545	229,595
Unrealized losses, 12 months or longer	(48,321)	(40,203)
Estimated fair value, total	215,545	229,595
Unrealized losses, total	$ (48,321)	$ (40,203)
percentage	100%	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	1,371	1,357
Unrealized losses, 12 months or longer	(792)	(813)
Estimated fair value, total	1,371	1,357
Unrealized losses, total	$ (792)	$ (813)
percentage	100%	100%

Note 5 - Loans Receivable (Deta

Note 5 - Loans Receivable (Details Textual) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Deferred Cost Reserve, Unamortized Balance	$ 3.2	$ 3.5
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	5.4	5.7
Financial Asset Acquired [Member]
Financing Receivable, Unamortized Purchase Premium (Discount)	$ 4.8	$ 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%
Loans Receivable, Balloon Feature, Period for Full Repayment (Year)	15 years
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, Contractual Maturity (Month)	15 years
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	Jun. 30, 2024	Dec. 31, 2023
Total loans secured by real estate	$ 1,361,767	$ 1,369,893
Total loans	1,503,515	1,508,755
Net deferred loan origination costs	3,053	3,705
Loan clearing/(unapplied) funds	(171)	135
Loans receivable, net of deferred fees and costs..	1,506,398	1,512,595
Residential Portfolio Segment [Member]
Total loans secured by real estate	475,371	484,948
Total loans	475,371	484,948
Home Equity Portfolio Segment [Member]
Total loans secured by real estate	48,435	46,599
Total loans	48,435	46,599
Commercial Real Estate Portfolio Segment [Member]
Total loans secured by real estate	529,421	503,202
Total loans	529,421	503,202
Construction and Land Development Portfolio Segment [Member]
Total loans secured by real estate	88,699	115,227
Total loans	88,699	115,227
Multifamily Portfolio Segment [Member]
Total loans secured by real estate	219,841	219,917
Total loans	219,841	219,917
Commercial Portfolio Segment [Member]
Total loans	98,402	97,386
Consumer Portfolio Segment [Member]
Total loans	611	610
Manufactured Homes Portfolio Segment [Member]
Total loans	28,721	30,845
Government Portfolio Segment [Member]
Total loans	$ 14,014	$ 10,021

Note 5 - Loans Receivable - Age

Note 5 - Loans Receivable - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Total Loans Receivable	$ 1,503,515	$ 1,508,755
Performing Financial Instruments [Member]
Total Loans Receivable	1,492,436	1,499,147
Nonperforming Financial Instruments [Member]
Total Loans Receivable	11,079	9,608
Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	15,349	17,858
Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	2,443	5,050
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	294	1,843
Financial Asset, Past Due [Member]
Total Loans Receivable	18,086	24,751
Financial Asset, Not Past Due [Member]
Total Loans Receivable	1,474,350	1,474,396
Residential Portfolio Segment [Member]
Total Loans Receivable	475,371	484,948
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	472,877	483,255
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	2,494	1,693
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	5,796	5,857
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	1,004	4,362
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	93	1,131
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	6,893	11,350
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	465,983	471,905
Home Equity Portfolio Segment [Member]
Total Loans Receivable	48,435	46,599
Home Equity Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	47,984	46,131
Home Equity Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	451	468
Home Equity Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	80	226
Home Equity Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	4	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	84	244
Home Equity Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	47,901	45,887
Commercial Real Estate Portfolio Segment [Member]
Total Loans Receivable	529,421	503,202
Commercial Real Estate Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	526,910	502,369
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	2,511	833
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	4,006	3,168
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	189	262
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	201	712
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	4,396	4,142
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	522,514	498,227
Construction and Land Development Portfolio Segment [Member]
Total Loans Receivable	88,699	115,227
Construction and Land Development Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	88,699	115,227
Construction and Land Development Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	0	0
Construction and Land Development Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	1,038	2,523
Construction and Land Development Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	0	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	1,038	2,523
Construction and Land Development Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	87,661	112,704
Multifamily Portfolio Segment [Member]
Total Loans Receivable	219,841	219,917
Multifamily Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	216,763	216,202
Multifamily Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	3,078	3,715
Multifamily Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	4,033	5,333
Multifamily Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	915	0
Multifamily Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Total Loans Receivable	0	0
Multifamily Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Total Loans Receivable	4,948	5,333
Multifamily Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	211,815	210,869
Commercial Portfolio Segment [Member]
Total Loans Receivable	98,402	97,386
Commercial Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	95,857	94,489
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	2,545	2,897
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	150	105
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	116	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	265	134
Commercial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	95,592	94,355
Consumer Portfolio Segment [Member]
Total Loans Receivable	611	610
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	611	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	0	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	0	12
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	611	596
Manufactured Homes Portfolio Segment [Member]
Total Loans Receivable	28,721	30,845
Manufactured Homes Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	28,721	30,845
Manufactured Homes Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Total Loans Receivable	0	0
Manufactured Homes Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Total Loans Receivable	247	634
Manufactured Homes Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Total Loans Receivable	215	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	462	1,013
Manufactured Homes Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Total Loans Receivable	28,259	29,832
Government Portfolio Segment [Member]
Total Loans Receivable	14,014	10,021
Government Portfolio Segment [Member] | Performing Financial Instruments [Member]
Total Loans Receivable	14,014	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	$ 14,014	$ 10,021

Note 5 - Loans Receivable - Cre

Note 5 - Loans Receivable - Credit Quality Indicators (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Total Loans Receivable, current year	$ 59,052		$ 59,052		$ 148,105
Total Loans Receivable, year one	148,865		148,865		323,820
Total Loans Receivable, year tow	312,351		312,351		321,183
Total Loans Receivable, year three	320,044		320,044		234,861
Total Loans Receivable, year four	222,859		222,859		108,683
Total Loans Receivable, prior	348,625		348,625		274,027
Total Loans Receivable, revolving	89,980		89,980		94,893
Total Loans Receivable, revolving converted to term	1,741		1,741		3,183
Total Loans Receivable	1,503,515		1,503,515		1,508,755
Total current period gross charge-off, current year			(44)		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			(65)		(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	(91)	$ (749)	(109)	$ (855)	(1,042)
Residential Portfolio Segment [Member]
Total Loans Receivable, current year	6,131		6,131		21,145
Total Loans Receivable, year one	26,732		26,732		98,457
Total Loans Receivable, year tow	95,737		95,737		107,403
Total Loans Receivable, year three	104,445		104,445		115,645
Total Loans Receivable, year four	109,421		109,421		24,521
Total Loans Receivable, prior	130,903		130,903		116,061
Total Loans Receivable, revolving	2,003		2,003		1,716
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	475,371		475,371		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	0	0	(997)
Residential Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	6,131		6,131		20,740
Total Loans Receivable, year one	26,332		26,332		97,671
Total Loans Receivable, year tow	94,478		94,478		106,778
Total Loans Receivable, year three	103,636		103,636		115,001
Total Loans Receivable, year four	108,437		108,437		23,873
Total Loans Receivable, prior	127,982		127,982		113,987
Total Loans Receivable, revolving	2,003		2,003		1,716
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	469,000		469,000		479,766
Residential Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		0		405
Total Loans Receivable, year one	195		195		0
Total Loans Receivable, year tow	368		368		473
Total Loans Receivable, year three	660		660		173
Total Loans Receivable, year four	408		408		431
Total Loans Receivable, prior	1,757		1,757		1,602
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	3,387		3,387		3,084
Residential Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	205		205		786
Total Loans Receivable, year tow	891		891		152
Total Loans Receivable, year three	149		149		471
Total Loans Receivable, year four	576		576		217
Total Loans Receivable, prior	1,163		1,163		472
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	2,984		2,984		2,098
Home Equity Portfolio Segment [Member]
Total Loans Receivable, current year	161		161		110
Total Loans Receivable, year one	84		84		275
Total Loans Receivable, year tow	257		257		101
Total Loans Receivable, year three	116		116		14
Total Loans Receivable, year four	10		10		65
Total Loans Receivable, prior	2,906		2,906		2,149
Total Loans Receivable, revolving	44,458		44,458		43,122
Total Loans Receivable, revolving converted to term	443		443		763
Total Loans Receivable	48,435		48,435		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	0	0	(43)
Home Equity Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	161		161		110
Total Loans Receivable, year one	74		74		114
Total Loans Receivable, year tow	108		108		101
Total Loans Receivable, year three	116		116		14
Total Loans Receivable, year four	6		6		61
Total Loans Receivable, prior	2,824		2,824		2,051
Total Loans Receivable, revolving	43,839		43,839		42,801
Total Loans Receivable, revolving converted to term	287		287		700
Total Loans Receivable	47,417		47,417		45,952
Home Equity Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	10		10		0
Total Loans Receivable, year tow	0		0		0
Total Loans Receivable, year three	0		0		0
Total Loans Receivable, year four	4		4		4
Total Loans Receivable, prior	15		15		31
Total Loans Receivable, revolving	530		530		70
Total Loans Receivable, revolving converted to term	0		0		63
Total Loans Receivable	559		559		168
Home Equity Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	0		0		161
Total Loans Receivable, year tow	148		148		0
Total Loans Receivable, year three	0		0		0
Total Loans Receivable, year four	0		0		0
Total Loans Receivable, prior	67		67		67
Total Loans Receivable, revolving	89		89		251
Total Loans Receivable, revolving converted to term	156		156		0
Total Loans Receivable	460		460		479
Commercial Real Estate Portfolio Segment [Member]
Total Loans Receivable, current year	17,675		17,675		52,880
Total Loans Receivable, year one	63,455		63,455		127,676
Total Loans Receivable, year tow	127,123		127,123		92,537
Total Loans Receivable, year three	99,726		99,726		56,740
Total Loans Receivable, year four	56,293		56,293		57,378
Total Loans Receivable, prior	162,057		162,057		113,200
Total Loans Receivable, revolving	3,092		3,092		2,791
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	529,421		529,421		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	(360)	0	(372)	0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	17,181		17,181		52,880
Total Loans Receivable, year one	63,455		63,455		127,607
Total Loans Receivable, year tow	126,214		126,214		90,108
Total Loans Receivable, year three	97,321		97,321		55,236
Total Loans Receivable, year four	55,651		55,651		56,255
Total Loans Receivable, prior	158,310		158,310		108,489
Total Loans Receivable, revolving	2,765		2,765		2,649
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	520,896		520,896		493,224
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	493		493		0
Total Loans Receivable, year one	0		0		69
Total Loans Receivable, year tow	0		0		2,429
Total Loans Receivable, year three	2,406		2,406		1,274
Total Loans Receivable, year four	422		422		1,123
Total Loans Receivable, prior	2,492		2,492		2,397
Total Loans Receivable, revolving	201		201		142
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	6,014		6,014		7,434
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	0		0		0
Total Loans Receivable, year tow	909		909		0
Total Loans Receivable, year three	0		0		230
Total Loans Receivable, year four	220		220		0
Total Loans Receivable, prior	1,256		1,256		2,314
Total Loans Receivable, revolving	126		126		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	2,511		2,511		2,544
Construction and Land Development Portfolio Segment [Member]
Total Loans Receivable, current year	20,911		20,911		48,883
Total Loans Receivable, year one	38,232		38,232		25,024
Total Loans Receivable, year tow	9,609		9,609		17,616
Total Loans Receivable, year three	12,626		12,626		3,988
Total Loans Receivable, year four	2,900		2,900		4,284
Total Loans Receivable, prior	8		8		473
Total Loans Receivable, revolving	3,115		3,115		12,539
Total Loans Receivable, revolving converted to term	1,298		1,298		2,420
Total Loans Receivable	88,699		88,699		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	0	0
Construction and Land Development Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	20,911		20,911		48,518
Total Loans Receivable, year one	37,868		37,868		24,948
Total Loans Receivable, year tow	9,609		9,609		13,411
Total Loans Receivable, year three	9,098		9,098		1,732
Total Loans Receivable, year four	403		403		4,284
Total Loans Receivable, prior	8		8		473
Total Loans Receivable, revolving	3,115		3,115		12,539
Total Loans Receivable, revolving converted to term	1,298		1,298		2,420
Total Loans Receivable	82,309		82,309		108,325
Construction and Land Development Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		0		365
Total Loans Receivable, year one	0		0		76
Total Loans Receivable, year tow	0		0		4,205
Total Loans Receivable, year three	1,725		1,725		2,256
Total Loans Receivable, year four	2,497		2,497		0
Total Loans Receivable, prior	0		0		0
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	4,222		4,222		6,902
Construction and Land Development Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	365		365		0
Total Loans Receivable, year tow	0		0		0
Total Loans Receivable, year three	1,803		1,803		0
Total Loans Receivable, year four	0		0		0
Total Loans Receivable, prior	0		0		0
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	2,168		2,168		0
Multifamily Portfolio Segment [Member]
Total Loans Receivable, current year	0		0		9,333
Total Loans Receivable, year one	9,710		9,710		53,493
Total Loans Receivable, year tow	61,985		61,985		79,788
Total Loans Receivable, year three	81,153		81,153		43,335
Total Loans Receivable, year four	41,252		41,252		13,156
Total Loans Receivable, prior	25,175		25,175		20,626
Total Loans Receivable, revolving	565		565		186
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	219,841		219,841		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			(65)		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	(65)	0	(65)	0	0
Multifamily Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	0		0		9,333
Total Loans Receivable, year one	9,710		9,710		53,493
Total Loans Receivable, year tow	61,191		61,191		78,122
Total Loans Receivable, year three	76,783		76,783		41,773
Total Loans Receivable, year four	39,251		39,251		13,156
Total Loans Receivable, prior	24,351		24,351		19,609
Total Loans Receivable, revolving	565		565		186
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	211,852		211,852		215,672
Multifamily Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		0		373
Total Loans Receivable, year one	0		0		197
Total Loans Receivable, year tow	794		794		58
Total Loans Receivable, year three	3,012		3,012		0
Total Loans Receivable, year four	465		465		129
Total Loans Receivable, prior	121		121		436
Total Loans Receivable, revolving	0		0		417
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	4,392		4,392		1,610
Multifamily Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	0		0		0
Total Loans Receivable, year tow	0		0		1,666
Total Loans Receivable, year three	1,358		1,358		1,562
Total Loans Receivable, year four	1,536		1,536		0
Total Loans Receivable, prior	703		703		1,017
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	3,597		3,597		4,245
Commercial Portfolio Segment [Member]
Total Loans Receivable, current year	7,050		7,050		13,526
Total Loans Receivable, year one	10,446		10,446		15,065
Total Loans Receivable, year tow	14,038		14,038		9,641
Total Loans Receivable, year three	8,425		8,425		5,919
Total Loans Receivable, year four	4,720		4,720		4,234
Total Loans Receivable, prior	16,976		16,976		14,462
Total Loans Receivable, revolving	36,747		36,747		34,539
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	98,402		98,402		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	(368)	0	(443)	0
Commercial Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	7,050		7,050		13,110
Total Loans Receivable, year one	10,366		10,366		13,774
Total Loans Receivable, year tow	11,920		11,920		9,327
Total Loans Receivable, year three	8,154		8,154		5,705
Total Loans Receivable, year four	4,529		4,529		4,105
Total Loans Receivable, prior	15,111		15,111		12,905
Total Loans Receivable, revolving	36,318		36,318		33,954
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	93,449		93,449		92,880
Commercial Portfolio Segment [Member] | Special Mention [Member]
Total Loans Receivable, current year	0		0
Total Loans Receivable, year one	43		43
Total Loans Receivable, year tow	1,038		1,038
Total Loans Receivable, year three	49		49
Total Loans Receivable, year four	0		0
Total Loans Receivable, prior	850		850
Total Loans Receivable, revolving	429		429
Total Loans Receivable, revolving converted to term	0		0
Total Loans Receivable	2,408		2,408
Commercial Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		43
Total Loans Receivable, year one	37		37		1,094
Total Loans Receivable, year tow	1,080		1,080		256
Total Loans Receivable, year three	223		223		214
Total Loans Receivable, year four	191		191		0
Total Loans Receivable, prior	1,014		1,014		1,121
Total Loans Receivable, revolving	0		0		168
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	2,545		2,545		2,896
Consumer Portfolio Segment [Member]
Total Loans Receivable, current year	238		238		338
Total Loans Receivable, year one	206		206		73
Total Loans Receivable, year tow	58		58		108
Total Loans Receivable, year three	71		71		6
Total Loans Receivable, year four	2		2		14
Total Loans Receivable, prior	36		36		71
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	611		611		610
Total current period gross charge-off, current year			(44)		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	(26)	(21)	(44)	(40)	(2)
Consumer Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	238		238		338
Total Loans Receivable, year one	206		206		73
Total Loans Receivable, year tow	58		58		108
Total Loans Receivable, year three	71		71		4
Total Loans Receivable, year four	2		2		14
Total Loans Receivable, prior	36		36		71
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	611		611		608
Consumer Portfolio Segment [Member] | Substandard [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	0		0		0
Total Loans Receivable, year tow	0		0		0
Total Loans Receivable, year three	0		0		2
Total Loans Receivable, year four	0		0		0
Total Loans Receivable, prior	0		0		0
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	0		0		2
Manufactured Homes Portfolio Segment [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	0		0		1,942
Total Loans Receivable, year tow	1,909		1,909		12,556
Total Loans Receivable, year three	12,137		12,137		9,214
Total Loans Receivable, year four	8,261		8,261		5,031
Total Loans Receivable, prior	6,414		6,414		2,102
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	28,721		28,721		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	0	0
Manufactured Homes Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	0		0		0
Total Loans Receivable, year one	0		0		1,942
Total Loans Receivable, year tow	1,909		1,909		12,556
Total Loans Receivable, year three	12,137		12,137		9,214
Total Loans Receivable, year four	8,261		8,261		5,031
Total Loans Receivable, prior	6,414		6,414		2,102
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	28,721		28,721		30,845
Manufactured Homes 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		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		0
Government Portfolio Segment [Member]
Total Loans Receivable, current year	6,885		6,885		1,890
Total Loans Receivable, year one	0		0		1,815
Total Loans Receivable, year tow	1,635		1,635		1,433
Total Loans Receivable, year three	1,344		1,344		0
Total Loans Receivable, year four	0		0		0
Total Loans Receivable, prior	4,150		4,150		4,883
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	14,014		14,014		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	$ 0	0
Government Portfolio Segment [Member] | Pass [Member]
Total Loans Receivable, current year	6,885		6,885		1,890
Total Loans Receivable, year one	0		0		1,815
Total Loans Receivable, year tow	1,635		1,635		1,433
Total Loans Receivable, year three	1,344		1,344		0
Total Loans Receivable, year four	0		0		0
Total Loans Receivable, prior	4,150		4,150		4,883
Total Loans Receivable, revolving	0		0		0
Total Loans Receivable, revolving converted to term	0		0		0
Total Loans Receivable	$ 14,014		$ 14,014		$ 10,021

Note 5 - Loans Receivable - L_2

Note 5 - Loans Receivable - Loan Modifications (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2023
% of total segment financing receivables	0.02%	0.11%	0.06%
Financial Asset, Not Past Due [Member]
Modified	$ 241	$ 1,296	$ 868
Financial Asset, 30 to 59 Days Past Due [Member]
Modified	0	195	0
Financial Asset, 60 to 89 Days Past Due [Member]
Modified	132	132	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Modified	0	0	0
Payment Deferral [Member]
Modified	132	132	0
Extended Maturity [Member]
Modified	241	1,491	868
Contractual Interest Rate Reduction [Member]
Modified	0	0	0
Extended Maturity and Interest Rate Reduction [Member]
Modified	$ 0	$ 0	$ 0
Residential Portfolio Segment [Member]
% of total segment financing receivables	0.08%	0.34%	0.18%
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Modified	$ 241	$ 1,296	$ 868
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Modified	0	195	0
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Modified	132	132	0
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Modified	0	0	0
Residential Portfolio Segment [Member] | Payment Deferral [Member]
Modified	132	132	0
Residential Portfolio Segment [Member] | Extended Maturity [Member]
Modified	241	1,491	868
Residential Portfolio Segment [Member] | Contractual Interest Rate Reduction [Member]
Modified	0	0	0
Residential Portfolio Segment [Member] | Extended Maturity and Interest Rate Reduction [Member]
Modified	$ 0	$ 0	$ 0

Note 5 - Loans Receivable - Acc

Note 5 - Loans Receivable - Accretable Yield (Details) - First Personal Financial Corporation [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Remainder of 2024, to be collected	$ 337
2025, to be collected	652
2026, to be collected	482
2027, to be collected	311
2028, to be collected	295
2029 and thereafter	2,696
Total, to be collected	4,773
Financial Asset Acquired with Credit Deterioration [Member]
2023, collected	245
2024, collected	$ 431

Note 5 - Loans Receivable - All

Note 5 - Loans Receivable - Allowance for Loan Losses, by Loan Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Beginning balance	$ 18,805	$ 19,568	$ 18,768	$ 12,897	$ 12,897
Total current period gross charge-off, total	(91)	(749)	(109)	(855)	(1,042)
Recoveries	55	202	68	304
Provisions	(439)	486	(397)	974
Ending balance	18,330	19,507	18,330	19,507	18,768
PCD gross up				1,029
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	4,017	5,068	3,984	3,021	3,021
Total current period gross charge-off, total	0	0	0	0	(997)
Recoveries	10	11	20	63
Provisions	270	(225)	293	(453)
Ending balance	4,297	4,854	4,297	4,854	3,984
PCD gross up				535
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	737	643	698	410	410
Total current period gross charge-off, total	0	0	0	0	(43)
Recoveries	0	0	0	0
Provisions	(10)	37	29	142
Ending balance	727	680	727	680	698
PCD gross up				29
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	7,256	7,119	7,045	5,784	5,784
Total current period gross charge-off, total	0	(360)	0	(372)	0
Recoveries	2	1	2	1
Provisions	(355)	271	(144)	172
Ending balance	6,903	7,031	6,903	7,031	7,045
PCD gross up				443
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	3,456	3,229	4,206	1,253	1,253
Total current period gross charge-off, total	0	0	0	0	0
Recoveries	0	0	0	0
Provisions	(389)	370	(1,139)	611
Ending balance	3,067	3,599	3,067	3,599	4,206
PCD gross up				0
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	957	1,059	933	1,007	1,007
Total current period gross charge-off, total	(65)	0	(65)	0	0
Recoveries	31	86	31	86
Provisions	(44)	(125)	(20)	(214)
Ending balance	879	1,020	879	1,020	933
PCD gross up				0
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	2,135	2,095	1,649	1,365	1,365
Total current period gross charge-off, total	0	(368)	0	(443)	0
Recoveries	7	101	9	148
Provisions	63	222	548	655
Ending balance	2,205	2,050	2,205	2,050	1,649
PCD gross up				5
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	6	64	7	57	57
Total current period gross charge-off, total	(26)	(21)	(44)	(40)	(2)
Recoveries	5	3	6	6
Provisions	20	11	36	12
Ending balance	5	57	5	57	7
PCD gross up				17
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	173	216	181	0	0
Total current period gross charge-off, total	0	0	0	0	0
Recoveries	0	0	0	0
Provisions	(16)	(50)	(24)	54
Ending balance	157	166	157	166	181
PCD gross up				0
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	68	75	65	0	0
Total current period gross charge-off, total	0	0	0	0	0
Recoveries	0	0	0	0
Provisions	22	(25)	25	(5)
Ending balance	$ 90	$ 50	$ 90	50	65
PCD gross up				0
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	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Loan receivable	$ 1,503,515		$ 1,508,755
ACL	18,330	$ 18,805	18,768	$ 19,507	$ 19,568	$ 12,897
Commercial Portfolio Segment [Member]
Loan receivable	98,402		97,386
ACL	2,205	2,135	1,649	2,050	2,095	1,365
Residential Portfolio Segment [Member]
Loan receivable	475,371		484,948
ACL	4,297	4,017	3,984	4,854	5,068	3,021
Commercial Real Estate Portfolio Segment [Member]
Loan receivable	529,421		503,202
ACL	6,903	7,256	7,045	7,031	7,119	5,784
Construction and Land Development Portfolio Segment [Member]
Loan receivable	88,699		115,227
ACL	3,067	3,456	4,206	3,599	3,229	1,253
Multifamily Portfolio Segment [Member]
Loan receivable	219,841		219,917
ACL	879	$ 957	933	$ 1,020	$ 1,059	$ 1,007
Real Estate [Member]
Loan receivable	8,276		6,815
Real Estate [Member] | Commercial Portfolio Segment [Member]
Loan receivable	0		0
Real Estate [Member] | Residential Portfolio Segment [Member]
Loan receivable			30
Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	2,511		2,541
Real Estate [Member] | Construction and Land Development Portfolio Segment [Member]
Loan receivable	2,168
Real Estate [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	3,597		4,244
Equipment/Inventory [Member]
Loan receivable	1,375		1,583
Equipment/Inventory [Member] | Commercial Portfolio Segment [Member]
Loan receivable	1,375		1,583
Equipment/Inventory [Member] | Residential Portfolio Segment [Member]
Loan receivable			0
Equipment/Inventory [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	0		0
Equipment/Inventory [Member] | Construction and Land Development Portfolio Segment [Member]
Loan receivable	0
Equipment/Inventory [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	0		0
Accounts Receivable [Member]
Loan receivable	1,428		1,557
Accounts Receivable [Member] | Commercial Portfolio Segment [Member]
Loan receivable	1,428		1,557
Accounts Receivable [Member] | Residential Portfolio Segment [Member]
Loan receivable			0
Accounts Receivable [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	0		0
Accounts Receivable [Member] | Construction and Land Development Portfolio Segment [Member]
Loan receivable	0
Accounts Receivable [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	0		0
Other Collateral [Member]
Loan receivable	159		192
Other Collateral [Member] | Commercial Portfolio Segment [Member]
Loan receivable	159		192
Other Collateral [Member] | Residential Portfolio Segment [Member]
Loan receivable			0
Other Collateral [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	0		0
Other Collateral [Member] | Construction and Land Development Portfolio Segment [Member]
Loan receivable	0
Other Collateral [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	0		0
Collateral Pledged [Member]
Loan receivable	11,237		10,117
ACL	1,297		906
Collateral Pledged [Member] | Commercial Portfolio Segment [Member]
Loan receivable	2,961		3,332
ACL	1,218		738
Collateral Pledged [Member] | Residential Portfolio Segment [Member]
Loan receivable			0
ACL			30
Collateral Pledged [Member] | Commercial Real Estate Portfolio Segment [Member]
Loan receivable	2,511		2,541
ACL	79		53
Collateral Pledged [Member] | Construction and Land Development Portfolio Segment [Member]
Loan receivable	2,168
ACL	0
Collateral Pledged [Member] | Multifamily Portfolio Segment [Member]
Loan receivable	3,597		4,244
ACL	$ 0		$ 85

Note 5 - Loans Receivable - L_3

Note 5 - Loans Receivable - Loans on Nonaccrual Status (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Nonaccrual with no allowance	$ 7,298	$ 5,287
Nonaccrual with allowance	3,781	4,321
Nonaccrual	11,079	9,608
Loans past due over 90 days and still accruing	294	1,843
Residential Portfolio Segment [Member]
Nonaccrual with no allowance	770	442
Nonaccrual with allowance	1,724	1,251
Nonaccrual	2,494	1,693
Loans past due over 90 days and still accruing	93	1,131
Home Equity Portfolio Segment [Member]
Nonaccrual with no allowance	148	161
Nonaccrual with allowance	303	307
Nonaccrual	451	468
Loans past due over 90 days and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member]
Nonaccrual with no allowance	1,906	603
Nonaccrual with allowance	605	230
Nonaccrual	2,511	833
Loans past due over 90 days and still accruing	201	712
Construction and Land Development 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
Multifamily Portfolio Segment [Member]
Nonaccrual with no allowance	3,078	2,357
Nonaccrual with allowance	0	1,358
Nonaccrual	3,078	3,715
Loans past due over 90 days and still accruing	0	0
Commercial Portfolio Segment [Member]
Nonaccrual with no allowance	1,397	1,724
Nonaccrual with allowance	1,148	1,173
Nonaccrual	2,545	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	0	0
Nonaccrual	0	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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Balance, beginning of period	$ 3,399	$ 3,108	$ 3,441	$ 3,108
Provision	515	28	473	28
Balance, end of period	3,914	3,136	3,914	3,136
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Balance, beginning of period	$ 0	$ 0	$ 0	$ 0

Note 6 - Intangibles and Acqu_3

Note 6 - Intangibles and Acquisition-related Accounting (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Goodwill, Impairment Loss	$ 0
Finite-Lived Core Deposits, Gross	$ 2,600	$ 3,300

Note 6 - Intangibles and Acqu_4

Note 6 - Intangibles and Acquisition-related Accounting - Schedule of Goodwill (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
First Federal Savings and Loan [Member]
Amortization of intangible assets	$ 356	$ 388	$ 717	$ 779

Note 6 - Intangibles and Acqu_6

Note 6 - Intangibles and Acquisition Related Accounting - Future Amortization (Details) - First Federal Savings and Loan [Member] $ in Thousands	Jun. 30, 2024 USD ($)
Remainder of 2024	$ 695
2025	688
2026	360
2027	294
2028	228
Thereafter	290
Total	$ 2,555

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Time Deposits, at or Above FDIC Insurance Limit	$ 137.3	$ 133.6

Note 7 - Deposits - Deposit Por

Note 7 - Deposits - Deposit Portfolio Balance (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Checking	$ 603,730	$ 653,529
Savings	288,920	302,782
Money market	322,939	324,993
Certificates of deposit	541,165	532,117
Total deposits	$ 1,756,754	$ 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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net income as reported	$ 143	$ 2,438	$ 9,423	$ 4,678
Weighted average common shares outstanding (in shares)	4,259,695	4,250,304	4,258,181	4,248,522
Basic earnings per common share (in dollars per share)	$ 0.03	$ 0.57	$ 2.21	$ 1.1
Add: Dilutive effect of unvested restricted stock awards (in shares)	11,357	8,307	8,234	10,448
Weighted average common and dilutive potential common shares outstanding (in shares)	4,271,052	4,258,611	4,266,415	4,258,970
Diluted earnings per common share (in dollars per share)	$ 0.03	$ 0.57	$ 2.21	$ 1.1

Note 10 - Stock Based Compens_3

Note 10 - Stock Based Compensation (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Feb. 27, 2015
Share-Based Payment Arrangement, Expense	$ 133	$ 241	$ 305	$ 546
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 795		$ 795
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years
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

Note 10 - Stock Based Compens_4

Note 10 - Stock Based Compensation - Restricted Stock Activity (Details)	6 Months Ended
	Jun. 30, 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	18,460
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 24.31
Vested, shares (in shares) | shares	(14,974)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 39.91
Forfeited, shares (in shares) | shares	(921)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 34.29
Non-vested, shares (in shares) | shares	44,214
Non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 37.24

Note 11 - Derivative Financia_3

Note 11 - Derivative Financial Instruments - Non-hedging Derivative Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Derivative assets, fair value	$ 5,733		$ 5,733		$ 5,626
Derivative liabilities, fair value	5,696		5,696		5,591
Derivative instrument, gain (loss)	(6)	$ 386	(28)	$ 413
Interest Rate Swap [Member] | Fees and Service Charges [Member]
Derivative instrument, gain (loss)	0	395	(30)	365
Interest Rate Swap [Member] | Other Assets [Member]
Derivative assets, fair value	5,696		5,696		5,591
Derivative liabilities, fair value	5,696		5,696		5,591
Interest Rate Lock Commitments [Member] | Gain (Loss) on Sale of Loans Held-for-Sale, Net [Member]
Derivative instrument, gain (loss)	(6)	$ (9)	2	$ 48
Interest Rate Lock Commitments [Member] | Other Assets [Member]
Derivative assets, fair value	$ 37		$ 37		$ 35

Note 11 - Derivative Financia_4

Note 11 - Derivative Financial Instruments - Offset Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Gross amount of recognized assets	$ 5,733	$ 5,626
Gross amounts offset in the statements of financial condition	0	0
Net amount of assets presented in the statement of financial condition	5,733	5,626
Financial instruments		0
Cash collateral received	5,310	4,050
Net amount	423	1,576
Interest Rate Swap [Member]
Gross amount of recognized assets	5,696	5,626
Gross amounts offset in the statements of financial condition	0	0
Net amount of assets presented in the statement of financial condition	5,696	5,626
Financial instruments		0
Cash collateral received	5,310	4,050
Net amount	386	1,576
Interest Rate Lock Commitments [Member]
Gross amount of recognized assets	37	0
Gross amounts offset in the statements of financial condition	0	0
Net amount of assets presented in the statement of financial condition	37	0
Financial instruments		0
Cash collateral received	0	0
Net amount	$ 37	$ 0

Note 11 - Derivative Financia_5

Note 11 - Derivative Financial Instruments - Offset Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Gross amount of recognized liabilities	$ 5,696	$ 5,591
Gross amounts offset in the statement of financial condition	0	0
Interest rate swap contracts	5,696	5,591
Financial instruments	0	0
Cash collateral pledged	0	0
Net amount	5,696	5,591
Interest Rate Swap [Member]
Gross amount of recognized liabilities	5,696	5,591
Gross amounts offset in the statement of financial condition	0	0
Interest rate swap contracts	5,696	5,591
Financial instruments	0	0
Cash collateral pledged	0	0
Net amount	$ 5,696	$ 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	Jun. 30, 2024	Dec. 31, 2023
Derivative Assets	$ 5,733	$ 5,626
Total securities available-for-sale	339,585	371,374
Interest rate swap contracts	5,696	5,591
US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	7,888	7,883
US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	215,545	238,670
Collateralized Debt Obligations [Member]
Total securities available-for-sale	1,371	1,357
Interest Rate Swap [Member]
Derivative Assets	5,696	5,626
Interest rate swap contracts	5,696	5,591
Fair Value, Recurring [Member]
Total securities available-for-sale	339,585	371,374
Fair Value, Recurring [Member] | Interest Rate Lock Commitments [Member]
Derivative Assets	37	35
Fair Value, Recurring [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	7,888	7,883
Fair Value, Recurring [Member] | Collateralized Mortgage Obligations and Residential Mortgage Backed Securities [Member]
Total securities available-for-sale	114,781	123,464
Fair Value, Recurring [Member] | US States and Political Subdivisions Debt Securities [Member]
Total securities available-for-sale	215,545	238,670
Fair Value, Recurring [Member] | Collateralized Debt Obligations [Member]
Total securities available-for-sale	1,371	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	338,214	370,017
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Lock Commitments [Member]
Derivative Assets	37	35
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total securities available-for-sale	7,888	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	114,781	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	215,545	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	1,371	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	1,371	1,357
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Derivative Assets	5,696	5,591
Interest rate swap contracts	5,696	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	5,696	5,591
Interest rate swap contracts	5,696	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	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Beginning balance	$ 1,357	$ 1,048
Principal payments	(7)	0
Total unrealized gains, included in other comprehensive income	21	27
Ending balance	$ 1,371	$ 1,075

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	Jun. 30, 2024	Dec. 31, 2023
Collateral dependent loans	$ 872	$ 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	$ 872	$ 8,673

Note 12 - Fair Value - Fair Val

Note 12 - Fair Value - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Reported Value Measurement [Member]
Cash and cash equivalents	$ 83,207	$ 86,008
Loans held-for-sale	1,185	340
Loans receivable, net	1,488,068	1,493,827
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,695	8,045
Non-interest bearing deposits	286,784	295,594
Interest bearing deposits	1,469,970	1,517,827
Repurchase agreements	42,973	38,124
Borrowed funds	85,000	80,000
Accrued interest payable	1,565	3,065
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	83,207	86,008
Loans held-for-sale	1,198	349
Loans receivable, net	1,435,954	1,412,069
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,695	8,045
Non-interest bearing deposits	286,784	295,594
Interest bearing deposits	1,468,431	1,513,640
Repurchase agreements	42,816	37,938
Borrowed funds	84,849	79,791
Accrued interest payable	1,565	3,065
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	83,207	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	286,784	295,594
Interest bearing deposits	928,805	985,710
Repurchase agreements	35,537	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	1,198	349
Loans receivable, net	0	0
Federal Home Loan Bank stock	6,547	6,547
Accrued interest receivable	7,695	8,045
Non-interest bearing deposits	0	0
Interest bearing deposits	539,626	527,930
Repurchase agreements	7,279	6,905
Borrowed funds	84,849	79,791
Accrued interest payable	1,565	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	1,435,954	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	Jun. 30, 2024	Dec. 31, 2023
Line of Credit Facility, Remaining Borrowing Capacity	$ 574,300
Other Borrowings	0	$ 0
Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	332,000	324,100
Federal Home Loan Bank Advances [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	60,000
Line of Credit Facility, Maximum Borrowing Capacity	25,000
Long-Term Line of Credit	0	$ 0
Federal Home Loan Bank Advances [Member] | Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	$ 218,200

Note 13 - Borrowings - Borrowed

Note 13 - Borrowings - Borrowed Funds (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Line of Credit Facility, Remaining Borrowing Capacity	$ 574,300
Fixed rate advances	85,000
Total	85,000	$ 80,000
Bank Term Funding Program (BTFP) [Member]
Line of Credit Facility, Remaining Borrowing Capacity	60,000	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	Jun. 30, 2024 USD ($)
2025	$ 60,000
2026	0
2027	0
2028	0
2029	25,000
Total	$ 85,000

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		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
(Gain) losses on sale-leaseback transaction, net		$ (11,772)	$ 0
Cash paid for amounts included in the measurement of lease liabilities for leases		570	35
ROU assets obtained in the exchange for lease liabilities - Operating leases		$ 16,140	$ 0
Weighted-average remaining lease terms (in years) - Operating leases (Year)		14 years 7 months 28 days	4 years 6 months 25 days
Weighted-average discount rate - Operating leases		7.68%	3%
Variable lease Payments		$ 140	$ 0
Total lease Costs (1)	[1]	$ 807	$ 51
[1]Included in Occupancy and equipment costs on the consolidated statements of operations

Note 14 - Leases - Maturities (

Note 14 - Leases - Maturities (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Remainder 2024	$ 753
2025	1,530
2026	1,560
2027	1,591
2028	1,623
2029	1,655
Thereafter	16,798
Total	25,510
Less: Present value discount	(10,294)
Lease liability	$ 15,217