HMN Financial (HMNF) 10-Q6 Aug 242024 Q2 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2024	Jul. 29, 2024
Document Information [Line Items]
Entity Central Index Key	0000921183
Entity Registrant Name	HMN FINANCIAL INC
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	0-24100
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	41-1777397
Entity Address, Address Line One	1016 Civic Center Drive N.W.
Entity Address, City or Town	Rochester
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55901
City Area Code	507
Local Phone Number	535-1200
Title of 12(b) Security	Common Stock
Trading Symbol	HMNF
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		4,464,952

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Assets
Cash and cash equivalents	$ 13,663	$ 11,151
Securities available for sale (at fair value)	199,022	215,094
Loans held for sale	2,861	1,006
Loans receivable, net	864,698	845,692
Accrued interest receivable	3,982	3,553
Mortgage servicing rights, net	2,643	2,709
Premises and equipment, net	15,623	15,995
Goodwill	0	802
Prepaid expenses and other assets	3,967	3,962
Deferred tax asset, net	7,088	7,171
Total assets	1,113,547	1,107,135
Liabilities and Stockholders’ Equity
Deposits	983,244	976,793
Federal Home Loan Bank advances and Federal Reserve borrowings	10,800	13,200
Accrued interest payable	3,903	2,399
Customer escrows	1,993	2,246
Accrued expenses and other liabilities	3,264	4,790
Total liabilities	1,003,204	999,428
Commitments and contingencies
Stockholders’ equity:
Serial preferred stock ($.01 par value):authorized 500,000 shares; issued 0	0	0
Common stock ($.01 par value): authorized 16,000,000 shares; issued 9,128,662 outstanding 4,464,952 and 4,457,905	91	91
Additional paid-in capital	41,280	41,235
Retained earnings, subject to certain restrictions	143,782	142,278
Accumulated other comprehensive loss	(12,367)	(13,191)
Unearned employee stock ownership plan shares	(772)	(870)
Treasury stock, at cost 4,663,710 and 4,670,757 shares	(61,671)	(61,836)
Total stockholders’ equity	110,343	107,707
Total liabilities and stockholders’ equity	1,113,547	1,107,135
Collateralized Mortgage-Backed Securities [Member]
Assets
Securities available for sale (at fair value)	144,991	161,414
Other Debt Obligations [Member]
Assets
Securities available for sale (at fair value)	$ 54,031	$ 53,680

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Securities available for sale, amortized cost	$ 216,281	$ 233,478
Serial-preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Serial-preferred stock, shares authorized (in shares)	500,000	500,000
Serial-preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	16,000,000	16,000,000
Common stock, shares issued (in shares)	9,128,662	9,128,662
Common Stock, Shares, Outstanding (in shares)	4,464,952	4,457,905
Treasury stock, common, share (in shares)	4,663,710	4,670,757
Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, amortized cost	$ 161,951	$ 179,366
Other Debt Obligations [Member]
Securities available for sale, amortized cost	$ 54,330	$ 54,112

Consolidated Statements of Comp

Consolidated Statements of Comprehensive 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		$ 11,104	$ 9,619	$ 21,790	$ 18,622
Securities available for sale:
Mortgage-backed and related		473	600	987	1,252
Other marketable		558	200	967	343
Other		445	78	835	193
Total interest income		12,580	10,497	24,579	20,410
Interest expense:
Deposits		5,070	2,549	9,810	4,352
Customer escrows		0	23	0	55
Advances and other borrowings		18	197	21	212
Total interest expense		5,088	2,769	9,831	4,619
Net interest income		7,492	7,728	14,748	15,791
Provision for credit losses	[1]	(306)	256	(515)	248
Net interest income after provision for credit losses		7,798	7,472	15,263	15,543
Non-interest income:
Gain on sales of loans		633	334	927	629
Other		427	418	920	844
Total non-interest income		2,210	1,974	4,117	3,902
Non-interest expense:
Compensation and benefits		4,420	4,459	9,117	9,264
Occupancy and equipment		880	914	1,732	1,864
Data processing		579	545	1,114	1,050
Professional services		750	292	1,071	529
Goodwill impairment charge		802	0	802	0
Other		1,234	1,247	2,380	2,443
Total non-interest expense		8,665	7,457	16,216	15,150
Income before income tax expense		1,343	1,989	3,164	4,295
Income tax expense (benefit)		373	568	876	1,240
Net income		970	1,421	2,288	3,055
Other comprehensive income, net of tax		832	705	824	2,951
Comprehensive income available to common stockholders		$ 1,802	$ 2,126	$ 3,112	$ 6,006
Basic earnings per common share (in dollars per share)		$ 0.22	$ 0.33	$ 0.53	$ 0.7
Diluted earnings per common share (in dollars per share)		$ 0.22	$ 0.32	$ 0.52	$ 0.7
Financial Service [Member]
Non-interest income:
Revenue from Contract with Customer		$ 764	$ 831	$ 1,496	$ 1,638
Bank Servicing [Member]
Non-interest income:
Revenue from Contract with Customer		$ 386	$ 391	$ 774	$ 791

[1]The Company adopted Accounting Standard Update (ASU) 2016-13 as of January 1, 2023. The 2022 amount presented is calculated under the prior accounting standard.

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	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]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Unearned Employee Stock Ownership Plan Shares [Member]	Treasury Stock, Common [Member]	Total
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ (830)	$ (830)
Balance at Dec. 31, 2022			$ 91	$ 41,013	$ 138,409	$ (19,761)	$ (1,063)	$ (61,353)	$ 97,336
Net income					3,055				3,055
Other comprehensive income						2,951			2,951
Dividends paid to stockholders					(609)				(609)
Restricted stock awards				(210)				210	0
Amortization of restricted stock awards				111					111
Earned employee stock ownership plan shares				105			97		202
Stock awards withheld for tax withholding								(64)	(64)
Balance at Jun. 30, 2023			91	41,019	140,025	(16,810)	(966)	(61,207)	102,152
Balance at Mar. 31, 2023			91	40,975	138,952	(17,515)	(1,014)	(61,267)	100,222
Net income					1,421				1,421
Other comprehensive income						705			705
Dividends paid to stockholders					(348)				(348)
Restricted stock awards				(60)				60	0
Amortization of restricted stock awards				57					57
Earned employee stock ownership plan shares				47			48		95
Balance at Jun. 30, 2023			91	41,019	140,025	(16,810)	(966)	(61,207)	102,152
Balance at Dec. 31, 2023			91	41,235	142,278	(13,191)	(870)	(61,836)	107,707
Net income					2,288				2,288
Other comprehensive income						824			824
Dividends paid to stockholders					(784)				(784)
Restricted stock awards				(166)				166	0
Amortization of restricted stock awards				96					96
Earned employee stock ownership plan shares				115			98		213
Stock awards withheld for tax withholding								(1)	(1)
Balance at Jun. 30, 2024			91	41,280	143,782	(12,367)	(772)	(61,671)	110,343
Balance at Mar. 31, 2024			91	41,232	143,248	(13,199)	(821)	(61,727)	108,824
Net income					970				970
Other comprehensive income						832			832
Dividends paid to stockholders					(436)				(436)
Restricted stock awards				(56)				56	0
Amortization of restricted stock awards				47					47
Earned employee stock ownership plan shares				57			49		106
Balance at Jun. 30, 2024			$ 91	$ 41,280	$ 143,782	$ (12,367)	$ (772)	$ (61,671)	$ 110,343

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)	$ 0.1	$ 0.08	$ 0.18	$ 0.14

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		$ 2,288	$ 3,055
Adjustments to reconcile net income to cash provided by operating activities:
Provision for credit losses	[1]	(515)	248
Depreciation		540	563
Amortization of premiums, net		150	402
Amortization of deferred loan fees		(74)	(90)
Amortization of mortgage servicing rights and servicing costs		422	412
Capitalized mortgage servicing rights		(356)	(215)
Deferred income tax expense		(219)	0
Losses (gains) recognized on equity securities, net		21	(62)
Gains on sale of premises and equipment		0	(9)
Gain on sales of loans		(927)	(629)
Proceeds from sales of loans held for sale		40,841	25,550
Disbursements on loans held for sale		(37,418)	(23,232)
Amortization of restricted stock awards		96	111
Amortization of unearned Employee Stock Ownership Plan shares		98	97
Earned Employee Stock Ownership Plan shares priced above original cost		115	105
Increase in accrued interest receivable		(429)	(392)
Increase in accrued interest payable		1,504	817
Goodwill impairment charge		802	0
Increase in other assets		(150)	(82)
Decrease in other liabilities		(1,509)	(1,858)
Other, net		(2)	(1)
Net cash provided by operating activities		5,278	4,790
Cash flows from investing activities:
Principal collected on securities available for sale		17,047	18,554
Proceeds collected on maturities of securities available for sale		20,000	5,000
Purchases of securities available for sale		(20,000)	(5,013)
Purchase of Federal Home Loan Bank stock		(817)	(5,318)
Redemption of Federal Home Loan Bank stock		918	4,297
Net increase in loans receivable		(22,759)	(53,543)
Proceeds from sale of premises		0	42
Purchases of premises and equipment		(168)	(386)
Net cash used by investing activities		(5,779)	(36,367)
Cash flows from financing activities:
Increase (decrease) in deposits		6,451	(11,214)
Stock awards withheld for tax withholding		(1)	(64)
Dividends to stockholders		(784)	(609)
Proceeds from borrowings		18,000	128,120
Repayment of borrowings		(20,400)	(103,420)
Decrease in customer escrows		(253)	(4,261)
Net cash provided by financing activities		3,013	8,552
Increase (decrease) in cash and cash equivalents		2,512	(23,025)
Cash and cash equivalents, beginning of period		11,151	36,259
Cash and cash equivalents, end of period		13,663	13,234
Supplemental cash flow disclosures:
Cash paid for interest		8,327	3,803
Cash paid for income taxes		1,216	1,702
Supplemental noncash flow disclosures:
Loans transferred to loans held for sale		4,343	2,320
Transfer of loans to real estate		$ 0	$ 220

[1]The Company adopted Accounting Standard Update (ASU) 2016-13 as of January 1, 2023. The 2022 amount presented is calculated under the prior accounting standard.

Note 1 - Description of the Bus

Note 1 - Description of the Business and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	( 1 Description of the Business and Summary of Significant Accounting Policies HMN Financial, Inc. (HMN or the Company) is a stock savings bank holding company that owns 100 percent of Home Federal Savings Bank (the Bank). The Bank has a community banking philosophy and operates retail banking and loan production facilities in Minnesota, Iowa and Wisconsin. The Bank has two The consolidated financial statements included herein are for HMN, the Bank, OIA and HPH. All significant intercompany accounts and transactions have been eliminated in consolidation.

Note 2 - Basis of Preparation

Note 2 - Basis of Preparation	6 Months Ended
Note 2 - Basis of Preparation	Jun. 30, 2024
Notes to Financial Statements
Basis of Accounting [Text Block]	( 2 Basis of Preparation The accompanying unaudited consolidated financial statements were prepared in accordance with instructions for Form 10 not The unaudited consolidated financial statements presented in this report should be read in conjunction with the audited consolidated financial statements and the accompanying notes for the year ended December 31, 2023, 10 March 19, 2024. three six June 30, 2024 not may The Company has evaluated subsequent events for potential recognition and/or disclosure through the date the unaudited consolidated financial statements included in this Quarterly Report on Form 10

Note 3 - Proposed Merger With A

Note 3 - Proposed Merger With Alerus Financial Corporation (Nasdaq: ALRS)	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Business Combination Disclosure [Text Block]	( 3 Proposed Merger with Alerus Financial Corporation (Nasdaq: ALRS) On May 14, 2024, The merger agreement contains customary representations and warranties of both parties and customary conditions to the parties’ obligations to close the transaction, as well as agreements to cooperate in the process of consummating the transaction. The parties expect the merger to be completed in the fourth 2024, The Company has incurred $0.5 million of merger related expenses for the three June 30, 2024,

Note 4 - New Accounting Standar

Note 4 - New Accounting Standards	6 Months Ended
Note 4 - New Accounting Standards	Jun. 30, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	( 4 New Accounting Standards In December 2023, 2023 09, Income Taxes (Topic 740 Topic 740, December 15, 2024, December 31, 2025. In November 2023, 2023 07, Segment Reporting (Topic 280 Topic 280, not December 15, 2023, December 15, 2024, December 31, 2024.

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	6 Months Ended
Note 5 - Fair Value Measurements	Jun. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	( 5 Fair Value Measurements Accounting Standards Codification (ASC) 820, Fair Value Measurements three Level 1 Level 2 not Level 3 not not The following table summarizes the assets and off balance sheet financial instruments of the Company for which fair values are determined on a recurring basis as of June 30, 2024 December 31, 2023. Carrying Value at June 30, 2024 (Dollars in thousands) Total Level 1 Level 2 Level 3 Securities available for sale $ 199,022 0 199,022 0 Equity securities 362 0 362 0 Commitments to extend credit (18 ) 0 (18 ) 0 Total $ 199,366 0 199,366 0 Carrying Value at December 31, 2023 Securities available for sale $ 215,094 0 215,094 0 Equity securities 382 0 382 0 Commitments to extend credit 7 0 7 0 Total $ 215,483 0 215,483 0 The Company may June 30, 2024 December 31, 2023. Carrying Value at June 30, 2024 (Dollars in thousands) Total Level 1 Level 2 Level 3 Three Months Ended June 30, 2024 Total Gains Six Months Ended June 30, 2024 Total Gains Loans held for sale $ 2,861 0 2,861 0 8 18 Mortgage servicing rights, net 2,643 0 0 2,643 0 0 Collateral dependent loans 3,172 0 3,172 0 4 12 Total $ 8,676 0 6,033 2,643 12 30 Carrying Value at December 31, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Year Ended December 31, 2023 Total Losses Loans held for sale $ 1,006 0 1,006 0 (26 ) Mortgage servicing rights, net 2,709 0 0 2,709 0 Collateral dependent loans 3,856 0 3,856 0 (287 ) Total $ 7,571 0 4,862 2,709 (313 )

Note 6 - Fair Value of Financia

Note 6 - Fair Value of Financial Instruments	6 Months Ended
Note 6 - Fair Value of Financial Instruments	Jun. 30, 2024
Notes to Financial Statements
Financial Instruments Disclosure [Text Block]	( 6 Fair Value of Financial Instruments ASC 825, Disclosures about Fair Values of Financial Instruments June 30, 2024 December 31, 2023 no The estimated fair value of the Company’s financial instruments as of June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 Fair Value Hierarchy (Dollars in thousands) Carrying Amount Estimated Fair Value Level 1 Level 2 Level 3 Contract Amount Carrying Amount Estimated Fair Value Contract Amount Financial assets: Cash and cash equivalents $ 13,663 13,663 13,663 11,151 11,151 Securities available for sale 199,022 199,022 199,022 215,094 215,094 Equity securities 362 362 362 382 382 Loans held for sale 2,861 2,861 2,861 1,006 1,006 Loans receivable, net 864,698 801,215 801,215 845,692 778,952 Federal Home Loan Bank stock 1,151 1,151 1,151 1,252 1,252 Accrued interest receivable 3,982 3,982 3,982 3,553 3,553 Mortgage servicing assets 2,643 6,692 6,692 2,709 6,539 Financial liabilities: Deposits 983,244 982,021 982,021 976,793 975,963 FHLB advances and other borrowings 10,800 10,800 10,800 13,200 13,200 Accrued interest payable 3,903 3,903 3,903 2,399 2,399 Off-balance sheet financial instruments: Commitments to extend credit (18 ) (18 ) 149,438 7 7 167,447 Commitments to sell loans 1 1 9,371 (17 ) (17 ) 3,078 Cash and Cash Equivalents The carrying amount of cash and cash equivalents approximates their fair value. Securities Available for Sale The fair values of securities were based upon quoted market prices for similar securities. The fair values measurements are subject to independent verification by another pricing source on a quarterly basis to review for reasonableness. Equity Securities The fair values of equity securities were based upon quoted market prices for similar securities. Loans Held for Sale The fair values of loans held for sale were based upon quoted market prices for loans with similar interest rates and terms to maturity. Loans Receivable The fair value of the loan portfolio, with the exception of the adjustable rate portfolio, was calculated by discounting the scheduled cash flows through the estimated maturity using anticipated prepayment speeds and using discount rates that reflect the credit and interest rate risk inherent in each loan portfolio. The fair value of the adjustable loan portfolio, with the exception of those loans that adjust on a daily basis, is estimated by grouping the loans with similar characteristics and comparing the characteristics of each group to the prices quoted for similar types of loans in the secondary market. Federal Home Loan Bank (FHLB) Stock The carrying amount of FHLB stock approximates its fair value. Accrued Interest Receivable The carrying amount of accrued interest receivable approximates its fair value since it is short-term in nature and does not Mortgage Servicing Assets The fair values of mortgage servicing assets were calculated by a third Deposits The fair value of demand deposits, savings accounts and certain money market account deposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. The fair value disclosures for all of the deposits were adjusted to reflect the exit price amount anticipated to be received from the sale of the deposits in an open market transaction . FHLB Advances and Other Borrowings The fair values of advances and borrowings with fixed maturities are estimated based on a discounted cash flow analysis using as discount rates the interest rates charged by the FHLB for borrowing of similar remaining terms. The carrying amount of overnight advances approximates their fair value. Accrued Interest Payable The carrying amount of accrued interest payable approximates its fair value since it is short-term in nature. Commitments to Extend Credit The fair values of commitments to extend credit are estimated using the fees normally charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counter parties. Commitments to Sell Loans The fair values of commitments to sell loans are estimated using the quoted market prices for loans with similar interest rates and terms to maturity.

Note 7 - Other Comprehensive In

Note 7 - Other Comprehensive Income	6 Months Ended
Note 7 - Other Comprehensive Income	Jun. 30, 2024
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	( 7 Other Comprehensive Income Other comprehensive income is defined as the change in equity during a period from transactions and other events from non-owner sources. Comprehensive income is the total of net income and other comprehensive income, which for the Company is comprised of unrealized gains or losses on securities available for sale. The components of other comprehensive income and the related tax effects were as follows: For the Three Months Ended June 30, (Dollars in thousands) 2024 2023 Securities available for sale: Before Tax Tax Effect Net of Tax Before Tax Tax Effect (1) Net of Tax Unrealized gains arising during the period $ 1,137 305 832 106 (599 ) 705 Other comprehensive income $ 1,137 305 832 106 (599 ) 705 For the Six Months Ended June 30, (Dollars in thousands) 2024 2023 Securities available for sale: Before Tax Tax Effect Net of Tax Before Tax Tax Effect (1) Net of Tax Unrealized gains arising during the period $ 1,125 301 824 2,952 1 2,951 Other comprehensive income $ 1,125 301 824 2,952 1 2,951 ( 1 The tax effect on gross unrealized gains was impacted by a change in the effective tax rate used in the second 2023

Note 8 - Securities Available f

Note 8 - Securities Available for Sale	6 Months Ended
Note 8 - Securities Available for Sale	Jun. 30, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	( 8 Securities Available For Sale The following table shows the gross unrealized losses and fair values for the securities available for sale portfolio, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2024 December 31, 2023. Less Than Twelve Months Twelve Months or More Total (Dollars in thousands) # of Investments Fair Value Unrealized Losses # of Investments Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2024 Mortgage backed securities: Federal National Mortgage Association 0 $ 0 0 34 $ 78,291 (8,882 ) $ 78,291 (8,882 ) Federal Home Loan Mortgage 0 0 0 24 66,672 (8,076 ) 66,672 (8,076 ) Collateralized mortgage obligations: FNMA 0 0 0 1 28 (2 ) 28 (2 ) Other marketable securities: U.S. Government agency obligations 6 29,587 (82 ) 4 19,783 (222 ) 49,370 (304 ) Total temporarily impaired securities 6 $ 29,587 (82 ) 63 $ 164,774 (17,182 ) $ 194,361 (17,264 ) Less Than Twelve Months Twelve Months or More Total (Dollars in thousands) # of Investments Fair Value Unrealized Losses # of Investments Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2023 Mortgage backed securities: FNMA 0 $ 0 0 34 $ 87,133 (9,704 ) $ 87,133 (9,704 ) FHLMC 0 0 0 24 74,249 (8,246 ) 74,249 (8,246 ) Collateralized mortgage obligations: FNMA 0 0 0 1 32 (2 ) 32 (2 ) Other marketable securities: U.S. government agency obligations 1 5,000 (9 ) 7 34,456 (543 ) 39,456 (552 ) Total temporarily impaired securities 1 $ 5,000 (9 ) 66 $ 195,870 (18,495 ) $ 200,870 (18,504 ) The Company reviews its investment portfolio on a quarterly basis for indications of impairment due to credit-related factors or noncredit-related factors and the Company does not may As of June 30, 2024, not no no June 30, 2024. three six June 30, 2024 June 30, 2023, no A summary of securities available for sale at June 30, 2024 December 31, 2023 (Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value June 30, 2024 Mortgage-backed securities: FNMA $ 87,173 0 (8,882 ) 78,291 FHLMC 74,748 0 (8,076 ) 66,672 Collateralized mortgage obligations: FNMA 30 0 (2 ) 28 161,951 0 (16,960 ) 144,991 Other marketable securities: U.S. Government agency obligations 54,330 5 (304 ) 54,031 54,330 5 (304 ) 54,031 $ 216,281 5 (17,264 ) 199,022 December 31, 2023 Mortgage-backed securities: FNMA $ 96,837 0 (9,704 ) 87,133 FHLMC 82,495 0 (8,246 ) 74,249 Collateralized mortgage obligations: FNMA 34 0 (2 ) 32 179,366 0 (17,952 ) 161,414 Other marketable securities: U.S. Government agency obligations 54,112 120 (552 ) 53,680 54,112 120 (552 ) 53,680 $ 233,478 120 (18,504 ) 215,094 The following table indicates amortized cost and estimated fair value of securities available for sale at June 30, 2024 (Dollars in thousands) Amortized Cost Fair Value Due less than one year $ 58,325 54,654 Due after one year through five years 127,436 117,044 Due after five years through fifteen years 30,518 27,322 Due after fifteen years 2 2 Total $ 216,281 199,022 The allocation of mortgage-backed securities in the table above is based upon the anticipated future cash flow of the securities using estimated mortgage prepayment speeds. The allocation of other marketable securities that have call features is based on the anticipated cash flows to the expected call date if it is anticipated that the security will be called, or to the maturity date if it is not The Company made an accounting policy election to exclude accrued interest receivable from the amortized cost basis of securities available for sale. Accrued interest receivable on securities available for sale was reported as a component of accrued interest receivable on the consolidated balance sheet, totaled $0.7 million at June 30, 2024 December 31, 2023, The Company had available for sale securities pledged as collateral for customer deposits in excess of the $250,000 June 30, 2024 December 31, 2023,

Note 9 - Loans Receivable, Net

Note 9 - Loans Receivable, Net	6 Months Ended
Note 9 - Loans Receivable, Net	Jun. 30, 2024
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	( 9 Loans Receivable, Net A summary of loans receivable at June 30, 2024 December 31, 2023 (Dollars in thousands) June 30, 2024 December 31, 2023 Single family $ 265,077 264,303 Commercial real estate: Real estate rental and leasing 279,734 271,531 Other 223,087 218,422 502,821 489,953 Consumer 41,792 42,734 Commercial business 66,943 61,118 Total loans 876,633 858,108 Less: Unamortized discounts 14 15 Net deferred loan fees 629 577 Allowance for credit losses 11,292 11,824 Total loans receivable, net $ 864,698 845,692

Note 10 - Allowance for Credit

Note 10 - Allowance for Credit Losses and Credit Quality Information	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Allowance For Loan Losses And Credit Quality Information [Text Block]	( 10 Allowance for Credit Losses and Credit Quality Information The allowance for credit losses is summarized as follows: (Dollars in thousands) Single Family Commercial Real Estate Consumer Commercial Business Total For the three months ended June 30, 2024: Balance, March 31, 2024 $ 1,215 7,420 496 2,455 11,586 Provision for losses (83 ) (94 ) (56 ) (74 ) (307 ) Charge-offs 0 0 (8 ) (9 ) (17 ) Recoveries 30 0 0 0 30 Balance, June 30, 2024 $ 1,162 7,326 432 2,372 11,292 For the six months ended June 30, 2024: Balance, December 31, 2023 $ 1,426 7,514 607 2,277 11,824 Provision for losses (264 ) (188 ) (167 ) 104 (515 ) Charge-offs (30 ) 0 (8 ) (9 ) (47 ) Recoveries 30 0 0 0 30 Balance, June 30, 2024 $ 1,162 7,326 432 2,372 11,292 Allocated to: Individual allowance $ 28 0 103 297 428 Collective allowance 1,398 7,514 504 1,980 11,396 Balance, December 31, 2023 $ 1,426 7,514 607 2,277 11,824 Allocated to: Individual allowance $ 26 2 88 292 408 Collective allowance 1,136 7,324 344 2,080 10,884 Balance, June 30, 2024 $ 1,162 7,326 432 2,372 11,292 Loans receivable at December 31, 2023: Individually reviewed for impairment $ 979 668 425 2,212 4,284 Collectively reviewed for impairment 263,324 489,285 42,309 58,906 853,824 Ending balance $ 264,303 489,953 42,734 61,118 858,108 Loans receivable at June 30, 2024: Individually reviewed for impairment $ 806 1,199 320 1,255 3,580 Collectively reviewed for impairment 264,271 501,622 41,472 65,688 873,053 Ending balance $ 265,077 502,821 41,792 66,943 876,633 (Dollars in thousands) Single Family Commercial Real Estate Consumer Commercial Business Total For the three months ended June 30, 2023: Balance, March 31, 2023 $ 959 7,561 620 2,202 11,342 Provision for losses 284 304 (12 ) (376 ) 200 Charge-offs 0 0 (27 ) 0 (27 ) Recoveries 0 0 1 1 2 Balance, June 30, 2023 $ 1,243 7,865 582 1,827 11,517 For the six months ended June 30, 2023: Balance, December 31, 2022 $ 1,261 7,026 1,058 932 10,277 January 1, 2023 adoption of ASU 2016-13 (259 ) 512 (485 ) 1,302 1,070 Provision for losses 240 327 35 (434 ) 168 Charge-offs 0 0 (27 ) 0 (27 ) Recoveries 1 0 1 27 29 Balance, June 30, 2023 $ 1,243 7,865 582 1,827 11,517 The Company adopted ASU 2016 13, Financial Instruments-Credit Losses (Topic 326 January 1, 2023, not Collateral dependent loans are those for which the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. These loans do not not not The Company made an accounting policy election to exclude accrued interest receivable from the amortized cost basis of loans. Accrued interest receivable on loans is reported as a component of accrued interest receivable on the consolidated balance sheet and totaled $3.3 million at June 30, 2024 December 31, 2023 In addition to the ACL on loans, the Company has established an ACL on unfunded commitments that is included in other liabilities on the consolidated balance sheets. This reserve is maintained at a level that management believes is sufficient to absorb losses arising from unfunded loan commitments. This amount is determined quarterly based on an estimate of outstanding commitments that are anticipated to be funded and multiplying those amounts by the loss rate for their loan category. The allowance for unfunded commitments was not June 30, 2024 December 31, 2023. The provision for credit losses is determined by the Company as the amount to be added to the ACL for various types of financial instruments including loans, investment securities, and off-balance sheet credit exposures after net charge-offs have been deducted to bring the ACL to a level that, in management’s judgment, is necessary to absorb expected credit losses over the lives of the respective financial instruments. No three six June 30, 2024 2023. The following table presents the components of the provision for credit losses for the three six June 30, 2024 2023. (Dollars in thousands) Three months ended June 30, 2024 Six months ended June 30, 2024 Provision for credit losses on: Loans $ (307 ) (515 ) Unfunded commitments 1 0 Total $ (306 ) (515 ) (Dollars in thousands) Three months ended June 30, 2023 Six month ended June 30, 2023 Provision for credit losses on: Loans $ 200 168 Unfunded commitments 56 80 Total $ 256 248 The following table presents total loans by risk categories and year of origination as of June 30, 2024: (Dollars in thousands) 2024 2023 2022 2021 2020 Prior Revolving Total Single family Unclassified $ 16,747 79,057 55,049 59,804 29,750 23,060 0 263,467 Special Mention 0 0 285 0 0 0 0 285 Substandard 0 0 519 0 76 696 0 1,291 Doubtful 0 0 0 0 0 34 0 34 Loss 0 0 0 0 0 0. 0 0 16,747 79,057 55,853 59,804 29,826 23,790 0 265,077 Current period gross write offs 0 0 0 0 0 30 0 30 Commercial Real Estate Unclassified 31,221 66,869 178,156 98,204 62,177 21,131 0 457,758 Special Mention 691 1,930 14,871 2,162 6,934 997 0 27,585 Substandard 999 90 214 857 13,777 1,541 0 17,478 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 32,911 68,889 193,241 101,223 82,888 23,669 0 502,821 Consumer Unclassified 6,562 6,875 6,053 1,219 1,692 5,800 13,253 41,454 Special Mention 40 0 0 0 0 0 0 40 Substandard 0 7 0 106 0 87 17 217 Doubtful 0 13 0 0 0 0 19 32 Loss 0 3 0 12 0 0 34 49 6,602 6,898 6,053 1,337 1,692 5,887 13,323 41,792 Current period gross write offs 0 6 2 0 0 0 0 8 Commercial Business Unclassified 2,716 11,118 5,970 2,702 2,317 339 35,910 61,072 Special Mention 202 876 0 0 393 0 1,800 3,271 Substandard 1,673 113 425 132 4 22 231 2,600 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 4,591 12,107 6,395 2,834 2,714 361 37,941 66,943 Current period gross write offs 0 0 0 0 0 9 0 9 Total Loans $ 60,851 166,951 261,542 165,198 117,120 53,707 51,264 876,633 The following table presents total loans by risk categories and year of origination as of December 31, 2023: (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Total Single family Unclassified $ 81,070 59,474 62,690 33,637 10,915 14,635 0 262,421 Special Mention 0 511 0 0 0 0 0 511 Substandard 64 546 0 79 182 462 0 1,333 Doubtful 0 0 0 0 24 14 0 38 Loss 0 0 0 0 0 0 0 0 81,134 60,531 62,690 33,716 11,121 15,111 0 264,303 Commercial Real Estate Unclassified 64,688 187,320 109,729 75,754 14,531 9,603 0 461,625 Special Mention 1,026 7,756 2,188 371 0 1,016 0 12,357 Substandard 2,225 388 292 10,867 637 1,562 0 15,971 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 67,939 195,464 112,209 86,992 15,168 12,181 0 489,953 Consumer Unclassified 9,913 7,583 1,606 1,870 2,369 4,778 14,170 42,289 Special Mention 20 0 0 0 0 0 0 20 Substandard 8 26 52 0 3 113 30 232 Doubtful 15 0 0 0 0 0 19 34 Loss 3 0 116 0 0 0 40 159 9,959 7,609 1,774 1,870 2,372 4,891 14,259 42,734 Current period gross write offs 0 1 0 0 0 49 0 50 Commercial Business Unclassified 12,404 6,967 3,539 3,317 217 288 30,160 56,892 Special Mention 0 0 0 0 0 0 0 0 Substandard 1,703 483 152 104 11 31 1,742 4,226 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 14,107 7,450 3,691 3,421 228 319 31,902 61,118 Current period gross write offs 174 0 0 0 0 0 160 334 Total Loans $ 173,139 271,054 180,364 125,999 28,889 32,502 46,161 858,108 Credit Quality Indicators The Company categorized loans into risk categories based on relevant information about the ability of borrowers to service their debt. The information considered includes information, such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company established a risk rating at origination for all commercial real estate and commercial business loans and management monitors the loans on an ongoing basis for any changes in the borrower’s ability to service their debt. Management also affirms the risk ratings for these loans on an annual basis. Classified loans are categorized as special mention, substandard, doubtful, and loss. Loans classified as substandard, doubtful, or loss require the Bank to perform an analysis of the individual loan and charge off any loans, or portion thereof, that are deemed uncollectible. Loans not not The Company uses the following definitions for classifying loans: Special Mention - Loans classified as special mention are loans that have potential weaknesses that, if left uncorrected, may Substandard - not Doubtful - Loss - Loans classified as loss are essentially uncollateralized and/or considered uncollectible and of such little value that continuance as an asset on the balance sheet may not The aging of past due loans at June 30, 2024 December 31, 2023 (Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Total Past Due Current Loans Total Loans Loans 90 Days or More Past Due and Still Accruing June 30, 2024 Single family $ 2,689 571 189 3,449 261,628 265,077 0 Commercial real estate: Real estate rental and leasing 0 0 0 0 279,734 279,734 0 Other 0 0 0 0 223,087 223,087 0 Consumer 131 176 40 347 41,445 41,792 0 Commercial business 11 18 0 29 66,914 66,943 0 Total $ 2,831 765 229 3,825 872,808 876,633 0 December 31, 2023 Single family $ 453 71 363 887 263,416 264,303 0 Commercial real estate: Real estate rental and leasing 0 0 0 0 271,531 271,531 0 Other 0 0 399 399 218,023 218,422 0 Consumer 361 92 57 510 42,224 42,734 0 Commercial business 0 309 812 1,121 59,997 61,118 0 Total $ 814 472 1,631 2,917 855,191 858,108 0 The Company considers a loan to have defaulted when it becomes 90 may The following table presents the carrying value of and related allowances for collateral dependent individually analyzed loans as of June 30, 2024 December 31, 2023: June 30, 2024 December 31, 2023 (Dollars in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance Loans with no related allowance recorded: Single family $ 623 623 0 758 758 0 Commercial real estate: Other 634 634 0 668 668 0 Consumer 216 216 0 306 306 0 Loans with an allowance recorded: Single family 183 183 26 221 221 28 Commercial real estate: Other 565 565 2 0 0 0 Consumer 104 104 88 119 119 103 Commercial business 1,255 1,589 292 2,212 2,546 297 Total: Single family 806 806 26 979 979 28 Commercial real estate: Other (1) 1,199 1,199 2 668 668 0 Consumer (2) 320 320 88 425 425 103 Commercial business (3) 1,255 1,589 292 2,212 2,546 297 $ 3,580 3,914 408 4,284 4,618 428 ( 1 ( 2 second ( 3 At June 30, 2024 December 31, 2023, no June 30, 2024 December 31, 2023, The non-accrual loans at June 30, 2024 December 31, 2023 (Dollars in thousands) June 30, 2024 December 31, 2023 Single family $ 590 $ 762 Commercial real estate: Other 1,025 493 Consumer 320 376 Commercial business 1,255 2,187 $ 3,190 $ 3,818 There were two June 30, 2024. no December 31, 2023. The Company accounts for loan modifications in accordance with the guidance in Accounting Standards Codification ASC) Topic 326 not not The Company had no second 2024 2023. June 30, 2024, no June 30, 2024, no 12 months ended June 30, 2024

Note 11 - Intangible Assets

Note 11 - Intangible Assets	6 Months Ended
Note 11 - Intangible Assets	Jun. 30, 2024
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	( 11 Intangible Assets The Company’s intangible assets consist of goodwill and mortgage servicing rights. A summary of mortgage servicing rights activity is as follows: (Dollars in thousands) Six Months Ended June 30, 2024 Twelve Months Ended December 31, 2023 Six Months Ended June 30, 2023 Balance, beginning of period $ 2,709 2,986 2,986 Originations 356 555 215 Amortization (422 ) (832 ) (412 ) Balance, end of period $ 2,643 2,709 2,789 Fair value of mortgage servicing rights $ 6,692 6,539 6,388 All of the loans sold where the Company continues to service the loans are serviced for FNMA under the individual loan sale program. The following is a summary of the risk characteristics of the loans being serviced for FNMA at June 30, 2024: Weighted Weighted Loan Average Average Principal Interest Remaining Number (Dollars in thousands) Balance Rate Term (months) of Loans Original term 15 year fixed rate $ 85,533 2.97% 123 906 Original term 30 year fixed rate 455,200 4.05 301 2,700 Amortization expense for intangible assets was $0.4 million for both the six June 30, 2024 2023. June 30, 2024 December 31, 2023 Gross Unamortized Carrying Accumulated Impairment Intangible (Dollars in thousands) Amount Amortization Charge Assets June 30, 2024 Mortgage servicing rights $ 6,445 (3,802 ) 0 2,643 Goodwill 802 0 (802 ) 0 Total $ 7,247 (3,802 ) (802 ) 2,643 December 31, 2023 Mortgage servicing rights $ 6,226 (3,517 ) 0 2,709 Goodwill 802 0 0 802 Total $ 7,028 (3,517 ) 0 3,511 The following table indicates the estimated future amortization expense for mortgage servicing rights: (Dollars in thousands) Mortgage Servicing Rights Year ending December 31, 2024 $ 378 2025 698 2026 608 2027 441 2028 265 Thereafter 253 Total $ 2,643 The projection of amortization is based on existing asset balances and the existing interest rate environment as of June 30, 2024. may No not may December 31, 2023, not second 2024 not June 30, 2024. June 30, 2024.

Note 12 - Leases

Note 12 - Leases	6 Months Ended
Note 12 - Leases	Jun. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	( 12 Leases The Company accounts for its leases in accordance with ASC Topic 842. The Company’s leases relate to office space and bank branches with remaining lease terms between two forty-one three ten not not June 30, 2024 three six June 30, 2024 2023. The table below summarizes other information related to the Company’s operating leases: Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands) 2024 2023 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 60 55 118 110 Weighted-average remaining lease term – operating leases, in years 1.9 2.4 1.9 2.4 Weighted-average discount rate – operating leases 2.80 % 2.67 % 2.80 % 2.67 % The table below summarizes the maturity of remaining lease liabilities at June 30, 2024: (Dollars in thousands) June 30, 2024 2024 $ 96 2025 58 2026 27 2027 25 2028 0 Total lease payments 206 Less: Interest $ (6 ) Present value of lease liabilities 200

Note 13 - Earnings Per Common S

Note 13 - Earnings Per Common Share	6 Months Ended
Note 13 - Earnings Per Common Share	Jun. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	( 13 Earnings per Common Share The following table reconciles the weighted average shares outstanding and the earnings available to common stockholders used for basic and diluted earnings per common share: Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands, except per share data) 2024 2023 2024 2023 Weighted average number of common shares outstanding used in basic earnings per common share calculation 4,352,016 4,346,778 4,347,868 4,342,872 Net dilutive effect of: Restricted stock awards and options 26,800 27,650 26,562 28,385 Weighted average number of shares outstanding adjusted for effect of dilutive securities 4,378,816 4,374,428 4,374,430 4,371,257 Income available to common stockholders $ 970 1,421 2,288 3,055 Basic earnings per common share $ 0.22 0.33 0.53 0.70 Diluted earnings per common share $ 0.22 0.32 0.52 0.70

Note 14 - Regulatory Capital an

Note 14 - Regulatory Capital and Oversight	6 Months Ended
Note 14 - Regulatory Capital and Oversight	Jun. 30, 2024
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	( 14 Regulatory Capital and Oversight The Bank is subject to the Basel III regulatory capital requirements. The Basel III requirements, among other things, (i) apply a set of capital requirements to the Bank, including requirements relating to common equity as a component of core capital, (ii) implement a “capital conservation buffer” against risk and a higher minimum Tier 1 The Board of Governors of the Federal Reserve Bank in its Small Bank Holding Company Policy Statement (Policy Statement) has exempted small bank holding companies with assets less than $3 Quantitative measures established by regulations to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the following table and defined in the regulation) of common equity Tier 1 1 1 The Bank’s average total assets and adjusted total assets for the second 2024 June 30, 2024 Actual Required to be Adequately Capitalized Excess Capital To Be Well Capitalized Under Prompt Corrective Action Provisions (Dollars in thousands) Amount Percent of Assets (1) Amount Percent of Assets (1) Amount Percent of Assets (1) Amount Percent of Assets (1) June 30, 2024 Common equity Tier 1 capital $ 107,335 11.94 % $ 40,460 4.50 % $ 66,875 7.44 % $ 58,442 6.50 % Tier 1 leverage 107,335 9.28 46,276 4.00 61,059 5.28 57,844 5.00 Tier 1 risk-based capital 107,335 11.94 53,947 6.00 53,388 5.94 71,929 8.00 Total risk-based capital 118,575 13.19 71,929 8.00 46,646 5.19 89,911 10.00 ( 1 1 The Bank must maintain a capital conservation buffer of 2.50% composed of common equity Tier 1 June 30, 2024, no

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	6 Months Ended
Note 15 - Stockholders' Equity	Jun. 30, 2024
Notes to Financial Statements
Equity [Text Block]	( 15 Stockholders Equity The Company did not first six 2024. June 30, 2024, 10 June 7, 2024. one

Note 16 - Commitments and Conti

Note 16 - Commitments and Contingencies	6 Months Ended
Note 16 - Commitments and Contingencies	Jun. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	( 16 Commitments and Contingencies The Bank issues standby letters of credit which guarantee the performance of customers to third June 30, 2024 nineteen may not From time to time, the Company is party to legal proceedings arising out of its lending and deposit operations. The Company is, and expects to become, engaged in foreclosure proceedings, collection actions, and other litigation as part of its normal banking activities. The Company examines each legal matter, and, in those situations where it determines that a particular legal matter presents loss contingencies that are both probable and reasonably estimable, establishes an appropriate accrual. In many situations, the Company is not not

Note 17 - Business Segments

Note 17 - Business Segments	6 Months Ended
Note 17 - Business Segments	Jun. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 17 Business Segments The Bank has been identified as a reportable operating segment in accordance with the provisions of ASC 280. not The Company evaluates performance and allocates resources based on the segment’s net income, return on average assets and return on average equity. Each corporation is managed separately with its own officers and board of directors. The following table sets forth certain information about the reconciliations of reported profit and assets for each of the Company’s reportable segments. (Dollars in thousands) Home Federal Savings Bank Other Eliminations Consolidated Total At or for the six months ended June 30, 2024: Interest income – external customers $ 24,579 0 0 24,579 Non-interest income – external customers 4,117 0 0 4,117 Intersegment interest income 0 175 (175 ) 0 Intersegment non-interest income 143 2,645 (2,788 ) 0 Interest expense 10,006 0 (175 ) 9,831 Provision for credit losses (515 ) 0 0 (515 ) Non-interest expense 15,712 647 (143 ) 16,216 Income tax expense (benefit) 991 (115 ) 0 876 Net income 2,645 2,288 (2,645 ) 2,288 Total assets 1,113,440 110,610 (110,503 ) 1,113,547 At or for the six months ended June 30, 2023: Interest income – external customers $ 20,410 0 0 20,410 Non-interest income – external customers 3,902 0 0 3,902 Intersegment interest income 0 140 (140 ) 0 Intersegment non-interest income 130 3,287 (3,417 ) 0 Interest expense 4,759 0 (140 ) 4,619 Provision for credit losses 248 0 0 248 Non-interest expense 14,847 433 (130 ) 15,150 Income tax expense (benefit) 1,301 (61 ) 0 1,240 Net income 3,287 3,055 (3,287 ) 3,055 Total assets 1,109,224 102,234 (102,091 ) 1,109,367 At or for the quarter ended June 30, 2024: Interest income – external customers $ 12,580 0 0 12,580 Non-interest income – external customers 2,210 0 0 2,210 Intersegment interest income 0 87 (87 ) 0 Intersegment non-interest income 72 1,213 (1,285 ) 0 Interest expense 5,175 0 (87 ) 5,088 Provision for credit losses (306 ) 0 0 (306 ) Non-interest expense 8,323 414 (72 ) 8,665 Income tax expense (benefit) 457 (84 ) 0 373 Net income 1,213 970 (1,213 ) 970 Total assets 1,113,440 110,610 (110,503 ) 1,113,547 At or for the quarter ended June 30, 2023: Interest income – external customers $ 10,497 0 0 10,497 Non-interest income – external customers 1,974 0 0 1,974 Intersegment interest income 0 76 (76 ) 0 Intersegment non-interest income 72 1,539 (1,611 ) 0 Interest expense 2,845 0 (76 ) 2,769 Provision for credit losses 256 0 0 256 Non-interest expense 7,305 224 (72 ) 7,457 Income tax expense (benefit) 598 (30 ) 0 568 Net income 1,539 1,421 (1,539 ) 1,421 Total assets 1,109,224 102,234 (102,091 ) 1,109,367

Note 18 - Subsequent Event

Note 18 - Subsequent Event	6 Months Ended
Note 18 - Subsequent Event	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	( 18 Subsequent Event On July 23, 2024 September 30, 2024. no one may

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2024	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		5. Other Information. None 16a 1 10b5 1 10b5 1 408 June 30, 2024.
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 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	6 Months Ended
Note 5 - Fair Value Measurements (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Carrying Value at June 30, 2024 (Dollars in thousands) Total Level 1 Level 2 Level 3 Securities available for sale $ 199,022 0 199,022 0 Equity securities 362 0 362 0 Commitments to extend credit (18 ) 0 (18 ) 0 Total $ 199,366 0 199,366 0 Carrying Value at December 31, 2023 Securities available for sale $ 215,094 0 215,094 0 Equity securities 382 0 382 0 Commitments to extend credit 7 0 7 0 Total $ 215,483 0 215,483 0
Fair Value Measurements, Nonrecurring [Table Text Block]	Carrying Value at June 30, 2024 (Dollars in thousands) Total Level 1 Level 2 Level 3 Three Months Ended June 30, 2024 Total Gains Six Months Ended June 30, 2024 Total Gains Loans held for sale $ 2,861 0 2,861 0 8 18 Mortgage servicing rights, net 2,643 0 0 2,643 0 0 Collateral dependent loans 3,172 0 3,172 0 4 12 Total $ 8,676 0 6,033 2,643 12 30 Carrying Value at December 31, 2023 (Dollars in thousands) Total Level 1 Level 2 Level 3 Year Ended December 31, 2023 Total Losses Loans held for sale $ 1,006 0 1,006 0 (26 ) Mortgage servicing rights, net 2,709 0 0 2,709 0 Collateral dependent loans 3,856 0 3,856 0 (287 ) Total $ 7,571 0 4,862 2,709 (313 )

Note 6 - Fair Value of Financ_2

Note 6 - Fair Value of Financial Instruments (Tables)	6 Months Ended
Note 6 - Fair Value of Financial Instruments (Tables)	Jun. 30, 2024
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	June 30, 2024 December 31, 2023 Fair Value Hierarchy (Dollars in thousands) Carrying Amount Estimated Fair Value Level 1 Level 2 Level 3 Contract Amount Carrying Amount Estimated Fair Value Contract Amount Financial assets: Cash and cash equivalents $ 13,663 13,663 13,663 11,151 11,151 Securities available for sale 199,022 199,022 199,022 215,094 215,094 Equity securities 362 362 362 382 382 Loans held for sale 2,861 2,861 2,861 1,006 1,006 Loans receivable, net 864,698 801,215 801,215 845,692 778,952 Federal Home Loan Bank stock 1,151 1,151 1,151 1,252 1,252 Accrued interest receivable 3,982 3,982 3,982 3,553 3,553 Mortgage servicing assets 2,643 6,692 6,692 2,709 6,539 Financial liabilities: Deposits 983,244 982,021 982,021 976,793 975,963 FHLB advances and other borrowings 10,800 10,800 10,800 13,200 13,200 Accrued interest payable 3,903 3,903 3,903 2,399 2,399 Off-balance sheet financial instruments: Commitments to extend credit (18 ) (18 ) 149,438 7 7 167,447 Commitments to sell loans 1 1 9,371 (17 ) (17 ) 3,078

Note 7 - Other Comprehensive _2

Note 7 - Other Comprehensive Income (Tables)	6 Months Ended
Note 7 - Other Comprehensive Income (Tables)	Jun. 30, 2024
Notes Tables
Comprehensive Income (Loss) [Table Text Block]	For the Three Months Ended June 30, (Dollars in thousands) 2024 2023 Securities available for sale: Before Tax Tax Effect Net of Tax Before Tax Tax Effect (1) Net of Tax Unrealized gains arising during the period $ 1,137 305 832 106 (599 ) 705 Other comprehensive income $ 1,137 305 832 106 (599 ) 705 For the Six Months Ended June 30, (Dollars in thousands) 2024 2023 Securities available for sale: Before Tax Tax Effect Net of Tax Before Tax Tax Effect (1) Net of Tax Unrealized gains arising during the period $ 1,125 301 824 2,952 1 2,951 Other comprehensive income $ 1,125 301 824 2,952 1 2,951

Note 8 - Securities Available_2

Note 8 - Securities Available for Sale (Tables)	6 Months Ended
Note 8 - Securities Available for Sale (Tables)	Jun. 30, 2024
Notes Tables
Gain (Loss) on Securities [Table Text Block]	Less Than Twelve Months Twelve Months or More Total (Dollars in thousands) # of Investments Fair Value Unrealized Losses # of Investments Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2024 Mortgage backed securities: Federal National Mortgage Association 0 $ 0 0 34 $ 78,291 (8,882 ) $ 78,291 (8,882 ) Federal Home Loan Mortgage 0 0 0 24 66,672 (8,076 ) 66,672 (8,076 ) Collateralized mortgage obligations: FNMA 0 0 0 1 28 (2 ) 28 (2 ) Other marketable securities: U.S. Government agency obligations 6 29,587 (82 ) 4 19,783 (222 ) 49,370 (304 ) Total temporarily impaired securities 6 $ 29,587 (82 ) 63 $ 164,774 (17,182 ) $ 194,361 (17,264 ) Less Than Twelve Months Twelve Months or More Total (Dollars in thousands) # of Investments Fair Value Unrealized Losses # of Investments Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2023 Mortgage backed securities: FNMA 0 $ 0 0 34 $ 87,133 (9,704 ) $ 87,133 (9,704 ) FHLMC 0 0 0 24 74,249 (8,246 ) 74,249 (8,246 ) Collateralized mortgage obligations: FNMA 0 0 0 1 32 (2 ) 32 (2 ) Other marketable securities: U.S. government agency obligations 1 5,000 (9 ) 7 34,456 (543 ) 39,456 (552 ) Total temporarily impaired securities 1 $ 5,000 (9 ) 66 $ 195,870 (18,495 ) $ 200,870 (18,504 )
Debt Securities, Available-for-Sale [Table Text Block]	(Dollars in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value June 30, 2024 Mortgage-backed securities: FNMA $ 87,173 0 (8,882 ) 78,291 FHLMC 74,748 0 (8,076 ) 66,672 Collateralized mortgage obligations: FNMA 30 0 (2 ) 28 161,951 0 (16,960 ) 144,991 Other marketable securities: U.S. Government agency obligations 54,330 5 (304 ) 54,031 54,330 5 (304 ) 54,031 $ 216,281 5 (17,264 ) 199,022 December 31, 2023 Mortgage-backed securities: FNMA $ 96,837 0 (9,704 ) 87,133 FHLMC 82,495 0 (8,246 ) 74,249 Collateralized mortgage obligations: FNMA 34 0 (2 ) 32 179,366 0 (17,952 ) 161,414 Other marketable securities: U.S. Government agency obligations 54,112 120 (552 ) 53,680 54,112 120 (552 ) 53,680 $ 233,478 120 (18,504 ) 215,094
Available-for-Sale Securities [Member]
Notes Tables
Contractual Obligation, Fiscal Year Maturity [Table Text Block]	(Dollars in thousands) Amortized Cost Fair Value Due less than one year $ 58,325 54,654 Due after one year through five years 127,436 117,044 Due after five years through fifteen years 30,518 27,322 Due after fifteen years 2 2 Total $ 216,281 199,022

Note 9 - Loans Receivable, Net

Note 9 - Loans Receivable, Net (Tables)	6 Months Ended
Note 9 - Loans Receivable, Net (Tables)	Jun. 30, 2024
Notes Tables
Summary of Loans Receivable [Table Text Block]	(Dollars in thousands) June 30, 2024 December 31, 2023 Single family $ 265,077 264,303 Commercial real estate: Real estate rental and leasing 279,734 271,531 Other 223,087 218,422 502,821 489,953 Consumer 41,792 42,734 Commercial business 66,943 61,118 Total loans 876,633 858,108 Less: Unamortized discounts 14 15 Net deferred loan fees 629 577 Allowance for credit losses 11,292 11,824 Total loans receivable, net $ 864,698 845,692

Note 10 - Allowance for Credi_2

Note 10 - Allowance for Credit Losses and Credit Quality Information (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	(Dollars in thousands) Single Family Commercial Real Estate Consumer Commercial Business Total For the three months ended June 30, 2024: Balance, March 31, 2024 $ 1,215 7,420 496 2,455 11,586 Provision for losses (83 ) (94 ) (56 ) (74 ) (307 ) Charge-offs 0 0 (8 ) (9 ) (17 ) Recoveries 30 0 0 0 30 Balance, June 30, 2024 $ 1,162 7,326 432 2,372 11,292 For the six months ended June 30, 2024: Balance, December 31, 2023 $ 1,426 7,514 607 2,277 11,824 Provision for losses (264 ) (188 ) (167 ) 104 (515 ) Charge-offs (30 ) 0 (8 ) (9 ) (47 ) Recoveries 30 0 0 0 30 Balance, June 30, 2024 $ 1,162 7,326 432 2,372 11,292 Allocated to: Individual allowance $ 28 0 103 297 428 Collective allowance 1,398 7,514 504 1,980 11,396 Balance, December 31, 2023 $ 1,426 7,514 607 2,277 11,824 Allocated to: Individual allowance $ 26 2 88 292 408 Collective allowance 1,136 7,324 344 2,080 10,884 Balance, June 30, 2024 $ 1,162 7,326 432 2,372 11,292 Loans receivable at December 31, 2023: Individually reviewed for impairment $ 979 668 425 2,212 4,284 Collectively reviewed for impairment 263,324 489,285 42,309 58,906 853,824 Ending balance $ 264,303 489,953 42,734 61,118 858,108 Loans receivable at June 30, 2024: Individually reviewed for impairment $ 806 1,199 320 1,255 3,580 Collectively reviewed for impairment 264,271 501,622 41,472 65,688 873,053 Ending balance $ 265,077 502,821 41,792 66,943 876,633 (Dollars in thousands) Single Family Commercial Real Estate Consumer Commercial Business Total For the three months ended June 30, 2023: Balance, March 31, 2023 $ 959 7,561 620 2,202 11,342 Provision for losses 284 304 (12 ) (376 ) 200 Charge-offs 0 0 (27 ) 0 (27 ) Recoveries 0 0 1 1 2 Balance, June 30, 2023 $ 1,243 7,865 582 1,827 11,517 For the six months ended June 30, 2023: Balance, December 31, 2022 $ 1,261 7,026 1,058 932 10,277 January 1, 2023 adoption of ASU 2016-13 (259 ) 512 (485 ) 1,302 1,070 Provision for losses 240 327 35 (434 ) 168 Charge-offs 0 0 (27 ) 0 (27 ) Recoveries 1 0 1 27 29 Balance, June 30, 2023 $ 1,243 7,865 582 1,827 11,517
Provision for Credit Losses [Table Text Block]	(Dollars in thousands) Three months ended June 30, 2024 Six months ended June 30, 2024 Provision for credit losses on: Loans $ (307 ) (515 ) Unfunded commitments 1 0 Total $ (306 ) (515 ) (Dollars in thousands) Three months ended June 30, 2023 Six month ended June 30, 2023 Provision for credit losses on: Loans $ 200 168 Unfunded commitments 56 80 Total $ 256 248
Financing Receivable Credit Quality Indicators [Table Text Block]	(Dollars in thousands) 2024 2023 2022 2021 2020 Prior Revolving Total Single family Unclassified $ 16,747 79,057 55,049 59,804 29,750 23,060 0 263,467 Special Mention 0 0 285 0 0 0 0 285 Substandard 0 0 519 0 76 696 0 1,291 Doubtful 0 0 0 0 0 34 0 34 Loss 0 0 0 0 0 0. 0 0 16,747 79,057 55,853 59,804 29,826 23,790 0 265,077 Current period gross write offs 0 0 0 0 0 30 0 30 Commercial Real Estate Unclassified 31,221 66,869 178,156 98,204 62,177 21,131 0 457,758 Special Mention 691 1,930 14,871 2,162 6,934 997 0 27,585 Substandard 999 90 214 857 13,777 1,541 0 17,478 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 32,911 68,889 193,241 101,223 82,888 23,669 0 502,821 Consumer Unclassified 6,562 6,875 6,053 1,219 1,692 5,800 13,253 41,454 Special Mention 40 0 0 0 0 0 0 40 Substandard 0 7 0 106 0 87 17 217 Doubtful 0 13 0 0 0 0 19 32 Loss 0 3 0 12 0 0 34 49 6,602 6,898 6,053 1,337 1,692 5,887 13,323 41,792 Current period gross write offs 0 6 2 0 0 0 0 8 Commercial Business Unclassified 2,716 11,118 5,970 2,702 2,317 339 35,910 61,072 Special Mention 202 876 0 0 393 0 1,800 3,271 Substandard 1,673 113 425 132 4 22 231 2,600 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 4,591 12,107 6,395 2,834 2,714 361 37,941 66,943 Current period gross write offs 0 0 0 0 0 9 0 9 Total Loans $ 60,851 166,951 261,542 165,198 117,120 53,707 51,264 876,633 (Dollars in thousands) 2023 2022 2021 2020 2019 Prior Revolving Total Single family Unclassified $ 81,070 59,474 62,690 33,637 10,915 14,635 0 262,421 Special Mention 0 511 0 0 0 0 0 511 Substandard 64 546 0 79 182 462 0 1,333 Doubtful 0 0 0 0 24 14 0 38 Loss 0 0 0 0 0 0 0 0 81,134 60,531 62,690 33,716 11,121 15,111 0 264,303 Commercial Real Estate Unclassified 64,688 187,320 109,729 75,754 14,531 9,603 0 461,625 Special Mention 1,026 7,756 2,188 371 0 1,016 0 12,357 Substandard 2,225 388 292 10,867 637 1,562 0 15,971 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 67,939 195,464 112,209 86,992 15,168 12,181 0 489,953 Consumer Unclassified 9,913 7,583 1,606 1,870 2,369 4,778 14,170 42,289 Special Mention 20 0 0 0 0 0 0 20 Substandard 8 26 52 0 3 113 30 232 Doubtful 15 0 0 0 0 0 19 34 Loss 3 0 116 0 0 0 40 159 9,959 7,609 1,774 1,870 2,372 4,891 14,259 42,734 Current period gross write offs 0 1 0 0 0 49 0 50 Commercial Business Unclassified 12,404 6,967 3,539 3,317 217 288 30,160 56,892 Special Mention 0 0 0 0 0 0 0 0 Substandard 1,703 483 152 104 11 31 1,742 4,226 Doubtful 0 0 0 0 0 0 0 0 Loss 0 0 0 0 0 0 0 0 14,107 7,450 3,691 3,421 228 319 31,902 61,118 Current period gross write offs 174 0 0 0 0 0 160 334 Total Loans $ 173,139 271,054 180,364 125,999 28,889 32,502 46,161 858,108
Financing Receivable, Past Due [Table Text Block]	(Dollars in thousands) 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Total Past Due Current Loans Total Loans Loans 90 Days or More Past Due and Still Accruing June 30, 2024 Single family $ 2,689 571 189 3,449 261,628 265,077 0 Commercial real estate: Real estate rental and leasing 0 0 0 0 279,734 279,734 0 Other 0 0 0 0 223,087 223,087 0 Consumer 131 176 40 347 41,445 41,792 0 Commercial business 11 18 0 29 66,914 66,943 0 Total $ 2,831 765 229 3,825 872,808 876,633 0 December 31, 2023 Single family $ 453 71 363 887 263,416 264,303 0 Commercial real estate: Real estate rental and leasing 0 0 0 0 271,531 271,531 0 Other 0 0 399 399 218,023 218,422 0 Consumer 361 92 57 510 42,224 42,734 0 Commercial business 0 309 812 1,121 59,997 61,118 0 Total $ 814 472 1,631 2,917 855,191 858,108 0
Collateral Dependent Loans [Table Text Block]	June 30, 2024 December 31, 2023 (Dollars in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance Loans with no related allowance recorded: Single family $ 623 623 0 758 758 0 Commercial real estate: Other 634 634 0 668 668 0 Consumer 216 216 0 306 306 0 Loans with an allowance recorded: Single family 183 183 26 221 221 28 Commercial real estate: Other 565 565 2 0 0 0 Consumer 104 104 88 119 119 103 Commercial business 1,255 1,589 292 2,212 2,546 297 Total: Single family 806 806 26 979 979 28 Commercial real estate: Other (1) 1,199 1,199 2 668 668 0 Consumer (2) 320 320 88 425 425 103 Commercial business (3) 1,255 1,589 292 2,212 2,546 297 $ 3,580 3,914 408 4,284 4,618 428
Financing Receivable, Nonaccrual [Table Text Block]	(Dollars in thousands) June 30, 2024 December 31, 2023 Single family $ 590 $ 762 Commercial real estate: Other 1,025 493 Consumer 320 376 Commercial business 1,255 2,187 $ 3,190 $ 3,818

Note 11 - Intangible Assets (Ta

Note 11 - Intangible Assets (Tables)	6 Months Ended
Note 11 - Intangible Assets (Tables)	Jun. 30, 2024
Notes Tables
Servicing Liability at Amortized Cost [Table Text Block]	(Dollars in thousands) Six Months Ended June 30, 2024 Twelve Months Ended December 31, 2023 Six Months Ended June 30, 2023 Balance, beginning of period $ 2,709 2,986 2,986 Originations 356 555 215 Amortization (422 ) (832 ) (412 ) Balance, end of period $ 2,643 2,709 2,789 Fair value of mortgage servicing rights $ 6,692 6,539 6,388
Summary of Risk Characteristics of Loans Being Serviced [Table Text Block]	Weighted Weighted Loan Average Average Principal Interest Remaining Number (Dollars in thousands) Balance Rate Term (months) of Loans Original term 15 year fixed rate $ 85,533 2.97% 123 906 Original term 30 year fixed rate 455,200 4.05 301 2,700
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Unamortized Carrying Accumulated Impairment Intangible (Dollars in thousands) Amount Amortization Charge Assets June 30, 2024 Mortgage servicing rights $ 6,445 (3,802 ) 0 2,643 Goodwill 802 0 (802 ) 0 Total $ 7,247 (3,802 ) (802 ) 2,643 December 31, 2023 Mortgage servicing rights $ 6,226 (3,517 ) 0 2,709 Goodwill 802 0 0 802 Total $ 7,028 (3,517 ) 0 3,511
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(Dollars in thousands) Mortgage Servicing Rights Year ending December 31, 2024 $ 378 2025 698 2026 608 2027 441 2028 265 Thereafter 253 Total $ 2,643

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	6 Months Ended
Note 12 - Leases (Tables)	Jun. 30, 2024
Notes Tables
Other Information Related to Operating Leases [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands) 2024 2023 2024 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 60 55 118 110 Weighted-average remaining lease term – operating leases, in years 1.9 2.4 1.9 2.4 Weighted-average discount rate – operating leases 2.80 % 2.67 % 2.80 % 2.67 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(Dollars in thousands) June 30, 2024 2024 $ 96 2025 58 2026 27 2027 25 2028 0 Total lease payments 206 Less: Interest $ (6 ) Present value of lease liabilities 200

Note 13 - Earnings Per Common_2

Note 13 - Earnings Per Common Share (Tables)	6 Months Ended
Note 13 - Earnings Per Common Share (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands, except per share data) 2024 2023 2024 2023 Weighted average number of common shares outstanding used in basic earnings per common share calculation 4,352,016 4,346,778 4,347,868 4,342,872 Net dilutive effect of: Restricted stock awards and options 26,800 27,650 26,562 28,385 Weighted average number of shares outstanding adjusted for effect of dilutive securities 4,378,816 4,374,428 4,374,430 4,371,257 Income available to common stockholders $ 970 1,421 2,288 3,055 Basic earnings per common share $ 0.22 0.33 0.53 0.70 Diluted earnings per common share $ 0.22 0.32 0.52 0.70

Note 14 - Regulatory Capital _2

Note 14 - Regulatory Capital and Oversight (Tables)	6 Months Ended
Note 14 - Regulatory Capital and Oversight (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Actual Required to be Adequately Capitalized Excess Capital To Be Well Capitalized Under Prompt Corrective Action Provisions (Dollars in thousands) Amount Percent of Assets (1) Amount Percent of Assets (1) Amount Percent of Assets (1) Amount Percent of Assets (1) June 30, 2024 Common equity Tier 1 capital $ 107,335 11.94 % $ 40,460 4.50 % $ 66,875 7.44 % $ 58,442 6.50 % Tier 1 leverage 107,335 9.28 46,276 4.00 61,059 5.28 57,844 5.00 Tier 1 risk-based capital 107,335 11.94 53,947 6.00 53,388 5.94 71,929 8.00 Total risk-based capital 118,575 13.19 71,929 8.00 46,646 5.19 89,911 10.00

Note 17 - Business Segments (Ta

Note 17 - Business Segments (Tables)	6 Months Ended
Note 17 - Business Segments (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(Dollars in thousands) Home Federal Savings Bank Other Eliminations Consolidated Total At or for the six months ended June 30, 2024: Interest income – external customers $ 24,579 0 0 24,579 Non-interest income – external customers 4,117 0 0 4,117 Intersegment interest income 0 175 (175 ) 0 Intersegment non-interest income 143 2,645 (2,788 ) 0 Interest expense 10,006 0 (175 ) 9,831 Provision for credit losses (515 ) 0 0 (515 ) Non-interest expense 15,712 647 (143 ) 16,216 Income tax expense (benefit) 991 (115 ) 0 876 Net income 2,645 2,288 (2,645 ) 2,288 Total assets 1,113,440 110,610 (110,503 ) 1,113,547 At or for the six months ended June 30, 2023: Interest income – external customers $ 20,410 0 0 20,410 Non-interest income – external customers 3,902 0 0 3,902 Intersegment interest income 0 140 (140 ) 0 Intersegment non-interest income 130 3,287 (3,417 ) 0 Interest expense 4,759 0 (140 ) 4,619 Provision for credit losses 248 0 0 248 Non-interest expense 14,847 433 (130 ) 15,150 Income tax expense (benefit) 1,301 (61 ) 0 1,240 Net income 3,287 3,055 (3,287 ) 3,055 Total assets 1,109,224 102,234 (102,091 ) 1,109,367 At or for the quarter ended June 30, 2024: Interest income – external customers $ 12,580 0 0 12,580 Non-interest income – external customers 2,210 0 0 2,210 Intersegment interest income 0 87 (87 ) 0 Intersegment non-interest income 72 1,213 (1,285 ) 0 Interest expense 5,175 0 (87 ) 5,088 Provision for credit losses (306 ) 0 0 (306 ) Non-interest expense 8,323 414 (72 ) 8,665 Income tax expense (benefit) 457 (84 ) 0 373 Net income 1,213 970 (1,213 ) 970 Total assets 1,113,440 110,610 (110,503 ) 1,113,547 At or for the quarter ended June 30, 2023: Interest income – external customers $ 10,497 0 0 10,497 Non-interest income – external customers 1,974 0 0 1,974 Intersegment interest income 0 76 (76 ) 0 Intersegment non-interest income 72 1,539 (1,611 ) 0 Interest expense 2,845 0 (76 ) 2,769 Provision for credit losses 256 0 0 256 Non-interest expense 7,305 224 (72 ) 7,457 Income tax expense (benefit) 598 (30 ) 0 568 Net income 1,539 1,421 (1,539 ) 1,421 Total assets 1,109,224 102,234 (102,091 ) 1,109,367

Note 1 - Description of the B_2

Note 1 - Description of the Business and Summary of Significant Accounting Policies (Details Textual)	6 Months Ended
	Jun. 30, 2024
Percentage Of Ownership In Subsidiaries	100%
Number of Wholly Owned Subsidiaries	2

Note 3 - Proposed Merger With_2

Note 3 - Proposed Merger With Alerus Financial Corporation (Nasdaq: ALRS) (Details Textual) - Alerus Financial Corporation [Member] $ in Millions	3 Months Ended
	Jun. 30, 2024 USD ($)	May 14, 2024
Business Acquisition, Equity Interest Exchange Ratio		1.25
Business Combination, Acquisition Related Costs	$ 0.5

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements - Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Securities available for sale	$ 199,022	$ 215,094
Fair Value, Recurring [Member]
Securities available for sale	199,022	215,094
Equity securities	362	382
Commitments to extend credit	(18)	7
Total	199,366	215,483
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Securities available for sale	0	0
Equity securities	0	0
Commitments to extend credit	0	0
Total	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available for sale	199,022	215,094
Equity securities	362	382
Commitments to extend credit	(18)	7
Total	199,366	215,483
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Securities available for sale	0	0
Equity securities	0	0
Commitments to extend credit	0	0
Total	$ 0	$ 0

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Assets Measured at Fair Value on Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2023
Loans held for sale, Total gains (losses)	$ 8	$ 18	$ (26)
Mortgage servicing rights, Total gains (losses)	0	0	0
Collateral dependent loans, Total gains (losses)	4	12	(287)
Total, Total gains (losses)	12	30	(313)
Fair Value, Nonrecurring [Member]
Loans held for sale	2,861	2,861	1,006
Mortgage servicing rights, net	2,643	2,643	2,709
Collateral dependent loans	3,172	3,172	3,856
Total	8,676	8,676	7,571
Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Loans held for sale	0	0	0
Mortgage servicing rights, net	0	0	0
Collateral dependent loans	0	0	0
Total	0	0	0
Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Loans held for sale	2,861	2,861	1,006
Mortgage servicing rights, net	0	0	0
Collateral dependent loans	3,172	3,172	3,856
Total	6,033	6,033	4,862
Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Loans held for sale	0	0	0
Mortgage servicing rights, net	2,643	2,643	2,709
Collateral dependent loans	0	0	0
Total	$ 2,643	$ 2,643	$ 2,709

Note 6 - Fair Value of Financ_3

Note 6 - Fair Value of Financial Instruments - Estimated Fair Value of Company's Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Securities available for sale	$ 199,022	$ 215,094
Reported Value Measurement [Member]
Cash and cash equivalents	13,663	11,151
Securities available for sale	199,022	215,094
Equity securities	362	382
Loans held for sale	2,861	1,006
Loans receivable, net	864,698	845,692
Federal Home Loan Bank stock	1,151	1,252
Accrued interest receivable	3,982	3,553
Mortgage servicing assets	2,643	2,709
Deposits	983,244	976,793
FHLB advances and other borrowings	10,800	13,200
Accrued interest payable	3,903	2,399
Commitments to extend credit	(18)	7
Commitments to sell loans	1	(17)
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	13,663	11,151
Securities available for sale	199,022	215,094
Equity securities	362	382
Loans held for sale	2,861	1,006
Loans receivable, net	801,215	778,952
Federal Home Loan Bank stock	1,151	1,252
Accrued interest receivable	3,982	3,553
Mortgage servicing assets	6,692	6,539
Deposits	982,021	975,963
FHLB advances and other borrowings	10,800	13,200
Accrued interest payable	3,903	2,399
Commitments to extend credit	(18)	7
Commitments to sell loans	1	(17)
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	13,663
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available for sale	199,022
Equity securities	362
Loans held for sale	2,861
Loans receivable, net	801,215
Federal Home Loan Bank stock	1,151
Accrued interest receivable	3,982
Mortgage servicing assets
Deposits	982,021
FHLB advances and other borrowings	10,800
Accrued interest payable	3,903
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Mortgage servicing assets	6,692
Portion at Other than Fair Value Measurement [Member]
Commitments to extend credit	149,438	167,447
Commitments to sell loans	$ 9,371	$ 3,078

Note 7 - Other Comprehensive _3

Note 7 - Other Comprehensive Income - Components of Other Comprehensive (Loss) Income and Related Tax Effects (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023		Jun. 30, 2024	Jun. 30, 2023
Unrealized gains arising during the period	$ 1,137	$ 106		$ 1,125	$ 2,952
Unrealized gains (losses) arising during the period, tax	305	(599)	[1]	301	1	[1]
Unrealized gains (losses) arising during the period, net of tax	832	705		824	2,951
Other comprehensive income	1,137	106		1,125	2,952
Other comprehensive income (loss), tax	305	(599)	[1]	301	1	[1]
Other comprehensive income (loss), net of tax	$ 832	$ 705		$ 824	$ 2,951

[1]The tax effect on gross unrealized gains was impacted by a change in the effective tax rate used in the second quarter of 2023 to allocate the total unrealized gains on securities between the deferred tax asset and other comprehensive income.

Note 8 - Securities Available_3

Note 8 - Securities Available for Sale (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	$ 0.7	$ 0.5
Asset Pledged as Collateral [Member] \| Deposits [Member]
Securities Held as Collateral, at Fair Value	$ 39.5	$ 41.6

Note 8 - Securities Available_4

Note 8 - Securities Available for Sale - Securities in a Continuous Unrealized Loss Position (Details) Pure in Thousands, $ in Thousands	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Less Than Twelve Months # of Investments	6	1
Less Than Twelve Months Fair Value	$ 29,587	$ 5,000
Less Than Twelve Months Unrealized Losses	$ (82)	$ (9)
Twelve Months or More # of Investments	63	66
Twelve Months or More Fair Value	$ 164,774	$ 195,870
Twelve Months or More Unrealized Losses	(17,182)	(18,495)
Total fair value	194,361	200,870
Total temporarily impaired securities	$ (17,264)	$ (18,504)
Mortgage Backed Securities, Issued by Us Government Sponsored Enterprises, Federal National Mortgage Association Certificates and Obligations FNMA [Member]
Less Than Twelve Months # of Investments	0	0
Less Than Twelve Months Fair Value	$ 0	$ 0
Less Than Twelve Months Unrealized Losses	$ 0	$ 0
Twelve Months or More # of Investments	34	34
Twelve Months or More Fair Value	$ 78,291	$ 87,133
Twelve Months or More Unrealized Losses	(8,882)	(9,704)
Total fair value	78,291	87,133
Total temporarily impaired securities	$ (8,882)	$ (9,704)
Mortgage Backed Securities, Issued by Us Government Sponsored Enterprises, Federal Home Loan Mortgage Corporation Certificates and Obligations FHLMC [Member]
Less Than Twelve Months # of Investments	0	0
Less Than Twelve Months Fair Value	$ 0	$ 0
Less Than Twelve Months Unrealized Losses	$ 0	$ 0
Twelve Months or More # of Investments	24	24
Twelve Months or More Fair Value	$ 66,672	$ 74,249
Twelve Months or More Unrealized Losses	(8,076)	(8,246)
Total fair value	66,672	74,249
Total temporarily impaired securities	$ (8,076)	$ (8,246)
Mortgage Backed Securities, Federal National Mortgage Association Certificates and Obligations FNMA [Member]
Less Than Twelve Months # of Investments	0	0
Less Than Twelve Months Fair Value	$ 0	$ 0
Less Than Twelve Months Unrealized Losses	$ 0	$ 0
Twelve Months or More # of Investments	1	1
Twelve Months or More Fair Value	$ 28	$ 32
Twelve Months or More Unrealized Losses	(2)	(2)
Total fair value	28	32
Total temporarily impaired securities	$ (2)	$ (2)
Other Marketable Securities, Us Government Agencies Debt Securities [Member]
Less Than Twelve Months # of Investments	6	1
Less Than Twelve Months Fair Value	$ 29,587	$ 5,000
Less Than Twelve Months Unrealized Losses	$ (82)	$ (9)
Twelve Months or More # of Investments	4	7
Twelve Months or More Fair Value	$ 19,783	$ 34,456
Twelve Months or More Unrealized Losses	(222)	(543)
Total fair value	49,370	39,456
Total temporarily impaired securities	$ (304)	$ (552)

Note 8 - Securities Available_5

Note 8 - Securities Available for Sale - Summary of Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Securities available for sale, amortized cost	$ 216,281	$ 233,478
Investment securities available for sale, gross unrealized gains	5	120
Investment securities available for sale, gross unrealized losses	(17,264)	(18,504)
Securities available for sale	199,022	215,094
Mortgage Backed Securities, Federal National Mortgage Association Certificates and Obligations FNMA [Member]
Securities available for sale, amortized cost	87,173	96,837
Investment securities available for sale, gross unrealized gains	0	0
Investment securities available for sale, gross unrealized losses	(8,882)	(9,704)
Securities available for sale	78,291	87,133
Mortgage Backed Securities, Issued by Us Government Sponsored Enterprises, Federal Home Loan Mortgage Corporation Certificates and Obligations FHLMC [Member]
Securities available for sale, amortized cost	74,748	82,495
Investment securities available for sale, gross unrealized gains	0	0
Investment securities available for sale, gross unrealized losses	(8,076)	(8,246)
Securities available for sale	66,672	74,249
Mortgage Backed Securities, Issued by Us Government Sponsored Enterprises, Federal National Mortgage Association Certificates and Obligations FNMA [Member]
Securities available for sale, amortized cost	30	34
Investment securities available for sale, gross unrealized gains	0	0
Investment securities available for sale, gross unrealized losses	(2)	(2)
Securities available for sale	28	32
Collateralized Mortgage-Backed Securities [Member]
Securities available for sale, amortized cost	161,951	179,366
Investment securities available for sale, gross unrealized gains	0	0
Investment securities available for sale, gross unrealized losses	(16,960)	(17,952)
Securities available for sale	144,991	161,414
Other Marketable Securities, Us Government Agencies Debt Securities [Member]
Securities available for sale, amortized cost	54,330	54,112
Investment securities available for sale, gross unrealized gains	5	120
Investment securities available for sale, gross unrealized losses	(304)	(552)
Securities available for sale	54,031	53,680
Other Marketable Securities [Member]
Securities available for sale, amortized cost	54,330	54,112
Investment securities available for sale, gross unrealized gains	5	120
Investment securities available for sale, gross unrealized losses	(304)	(552)
Securities available for sale	$ 54,031	$ 53,680

Note 8 - Securities Available_6

Note 8 - Securities Available for Sale - Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Due less than one year, amortized cost	$ 58,325
Due less than one year, fair value	54,654
Due after one year through five years, amortized cost	127,436
Due after one year through five years, fair value	117,044
Due after five years through fifteen years, amortized cost	30,518
Due after five years through fifteen years, fair value	27,322
Due after fifteen years, amortized cost	2
Due after fifteen years, fair value	2
Total, amortized cost	216,281	$ 233,478
Total, fair value	$ 199,022	$ 215,094

Note 9 - Loans Receivable, Ne_2

Note 9 - Loans Receivable, Net - Loans Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans receivable	$ 876,633		$ 858,108
Unamortized discounts	14		15
Net deferred loan fees	629		577
Allowance for credit losses	(11,292)	$ (11,586)	(11,824)	$ (11,517)	$ (11,342)	$ (10,277)
Total loans receivable, net	864,698		845,692
Residential Portfolio Segment [Member]
Loans receivable	265,077		264,303
Allowance for credit losses	(1,162)	(1,215)	(1,426)	(1,243)	(959)	(1,261)
Commercial Real Estate Portfolio Segment [Member]
Loans receivable	502,821		489,953
Allowance for credit losses	(7,326)	(7,420)	(7,514)	(7,865)	(7,561)	(7,026)
Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Portfolio Segment - Real Estate Rental and Leasing [Member]
Loans receivable	279,734		271,531
Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	223,087		218,422
Consumer Portfolio Segment [Member]
Loans receivable	41,792		42,734
Allowance for credit losses	(432)	(496)	(607)	(582)	(620)	(1,058)
Commercial Portfolio Segment [Member]
Loans receivable	66,943		61,118
Allowance for credit losses	$ (2,372)	$ (2,455)	$ (2,277)	$ (1,827)	$ (2,202)	$ (932)

Note 10 - Allowance for Credi_3

Note 10 - Allowance for Credit Losses and Credit Quality Information (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Financing Receivable, Accrued Interest, after Allowance for Credit Loss	$ 3,300		$ 3,300		$ 3,000
Off-Balance-Sheet, Credit Loss, Liability	0		0		100
Debt Securities, Available-for-Sale, Allowance for Credit Loss, Not to Sell before Recovery, Credit Loss, Previously Recorded, Expense (Reversal)	0	$ 0	0	$ 0
Financing Receivable, Nonaccrual	3,190		3,190		3,818
Financing Receivable, Nonaccrual, Allowance for Credit Loss	400		400		400
Loan Receivable for Which Value of Collateral Sufficient to Repay	$ 1,100		$ 1,100		$ 1,300
Number of Secured Loans	2		2		0
Financing Receivables in Process of Foreclosure			$ 100
Number of Loan Modifications for Borrowers with Financial Difficulty	0	0
Financing Receivable, Modified, Commitment to Lend	$ 0		$ 0
Number of Loan Defaults Previously Modified for Borrowers Experiencing Financial Difficulty	0

Note 10 - Allowance for Credi_4

Note 10 - Allowance for Credit Losses and Credit Quality Information - Allowance for Loan Losses (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
Balance	$ 11,586	$ 11,342	$ 11,824	$ 10,277	$ 10,277
Provision for losses	(307)	200	(515)	168
Charge-offs	(17)	(27)	(47)	(27)
Recoveries	30	2	30	29
Balance	11,292	11,517	11,292	11,517	11,824
Individual allowance	408		408		428
Collective allowance	10,884		10,884		11,396
Balance	11,292	11,517	11,292	11,517	11,824
Individually reviewed for impairment	3,580		3,580		4,284
Collectively reviewed for impairment	873,053		873,053		853,824
Ending balance	876,633		876,633		858,108
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				1,070	1,070
Balance
Residential Portfolio Segment [Member]
Balance	1,215	959	1,426	1,261	1,261
Provision for losses	(83)	284	(264)	240
Charge-offs	0	0	(30)	0
Recoveries	30	0	30	1
Balance	1,162	1,243	1,162	1,243	1,426
Individual allowance	26		26		28
Collective allowance	1,136		1,136		1,398
Balance	1,162	1,243	1,162	1,243	1,426
Individually reviewed for impairment	806		806		979
Collectively reviewed for impairment	264,271		264,271		263,324
Ending balance	265,077		265,077		264,303
Residential Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				(259)	(259)
Balance
Commercial Real Estate Portfolio Segment [Member]
Balance	7,420	7,561	7,514	7,026	7,026
Provision for losses	(94)	304	(188)	327
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Balance	7,326	7,865	7,326	7,865	7,514
Individual allowance	2		2		0
Collective allowance	7,324		7,324		7,514
Balance	7,326	7,865	7,326	7,865	7,514
Individually reviewed for impairment	1,199		1,199		668
Collectively reviewed for impairment	501,622		501,622		489,285
Ending balance	502,821		502,821		489,953
Commercial Real Estate Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				512	512
Balance
Consumer Portfolio Segment [Member]
Balance	496	620	607	1,058	1,058
Provision for losses	(56)	(12)	(167)	35
Charge-offs	(8)	(27)	(8)	(27)	(50)
Recoveries	0	1	0	1
Balance	432	582	432	582	607
Individual allowance	88		88		103
Collective allowance	344		344		504
Balance	432	582	432	582	607
Individually reviewed for impairment	320		320		425
Collectively reviewed for impairment	41,472		41,472		42,309
Ending balance	41,792		41,792		42,734
Consumer Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				(485)	(485)
Balance
Commercial Portfolio Segment [Member]
Balance	2,455	2,202	2,277	932	932
Provision for losses	(74)	(376)	104	(434)
Charge-offs	(9)	0	(9)	0	(334)
Recoveries	0	1	0	27
Balance	2,372	1,827	2,372	1,827	2,277
Individual allowance	292		292		297
Collective allowance	2,080		2,080		1,980
Balance	2,372	$ 1,827	2,372	1,827	2,277
Individually reviewed for impairment	1,255		1,255		2,212
Collectively reviewed for impairment	65,688		65,688		58,906
Ending balance	$ 66,943		$ 66,943		61,118
Commercial Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				$ 1,302	$ 1,302
Balance

Note 10 - Allowance for Credi_5

Note 10 - Allowance for Credit Losses and Credit Quality Information - Provision for Credit Losses (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Loans		$ (307)	$ 200	$ (515)	$ 168
Unfunded commitments		1	56	0	80
Total	[1]	$ (306)	$ 256	$ (515)	$ 248

[1]The Company adopted Accounting Standard Update (ASU) 2016-13 as of January 1, 2023. The 2022 amount presented is calculated under the prior accounting standard.

Note 10 - Allowance for Credi_6

Note 10 - Allowance for Credit Losses and Credit Quality Information - 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
Year one	$ 60,851		$ 60,851		$ 173,139
Year two	166,951		166,951		271,054
Year three	261,542		261,542		180,364
Year four	165,198		165,198		125,999
Year five	117,120		117,120		28,889
Prior	53,707		53,707		32,502
Revolving	51,264		51,264		46,161
Loans receivable	876,633		876,633		858,108
Current period gross charge offs, total	17	$ 27	47	$ 27
Residential Portfolio Segment [Member]
Year one	16,747		16,747		81,134
Year two	79,057		79,057		60,531
Year three	55,853		55,853		62,690
Year four	59,804		59,804		33,716
Year five	29,826		29,826		11,121
Prior	23,790		23,790		15,111
Revolving	0		0		0
Loans receivable	265,077		265,077		264,303
Current period gross charge offs, year one			0
Current period gross charge offs, year two			0
Current period gross charge offs, year three			0
Current period gross charge offs, year four			0
Current period gross charge offs, year five			0
Current period gross charge offs, prior			30
Current period gross charge offs, revolving			0
Current period gross charge offs, total	0	0	30	0
Residential Portfolio Segment [Member] \| Unclassified [Member]
Year one	16,747		16,747		81,070
Year two	79,057		79,057		59,474
Year three	55,049		55,049		62,690
Year four	59,804		59,804		33,637
Year five	29,750		29,750		10,915
Prior	23,060		23,060		14,635
Revolving	0		0		0
Loans receivable	263,467		263,467		262,421
Residential Portfolio Segment [Member] \| Special Mention [Member]
Year one	0		0		0
Year two	0		0		511
Year three	285		285		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	285		285		511
Residential Portfolio Segment [Member] \| Substandard [Member]
Year one	0		0		64
Year two	0		0		546
Year three	519		519		0
Year four	0		0		79
Year five	76		76		182
Prior	696		696		462
Revolving	0		0		0
Loans receivable	1,291		1,291		1,333
Residential Portfolio Segment [Member] \| Doubtful [Member]
Year one	0		0		0
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		24
Prior	34		34		14
Revolving	0		0		0
Loans receivable	34		34		38
Residential Portfolio Segment [Member] \| Loss [Member]
Year one	0		0		0
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	0		0		0
Commercial Real Estate Portfolio Segment [Member]
Year one	32,911		32,911		67,939
Year two	68,889		68,889		195,464
Year three	193,241		193,241		112,209
Year four	101,223		101,223		86,992
Year five	82,888		82,888		15,168
Prior	23,669		23,669		12,181
Revolving	0		0		0
Loans receivable	502,821		502,821		489,953
Current period gross charge offs, total	0	0	0	0
Commercial Real Estate Portfolio Segment [Member] \| Unclassified [Member]
Year one	31,221		31,221		64,688
Year two	66,869		66,869		187,320
Year three	178,156		178,156		109,729
Year four	98,204		98,204		75,754
Year five	62,177		62,177		14,531
Prior	21,131		21,131		9,603
Revolving	0		0		0
Loans receivable	457,758		457,758		461,625
Commercial Real Estate Portfolio Segment [Member] \| Special Mention [Member]
Year one	691		691		1,026
Year two	1,930		1,930		7,756
Year three	14,871		14,871		2,188
Year four	2,162		2,162		371
Year five	6,934		6,934		0
Prior	997		997		1,016
Revolving	0		0		0
Loans receivable	27,585		27,585		12,357
Commercial Real Estate Portfolio Segment [Member] \| Substandard [Member]
Year one	999		999		2,225
Year two	90		90		388
Year three	214		214		292
Year four	857		857		10,867
Year five	13,777		13,777		637
Prior	1,541		1,541		1,562
Revolving	0		0		0
Loans receivable	17,478		17,478		15,971
Commercial Real Estate Portfolio Segment [Member] \| Doubtful [Member]
Year one	0		0		0
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	0		0		0
Commercial Real Estate Portfolio Segment [Member] \| Loss [Member]
Year one	0		0		0
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	0		0		0
Consumer Portfolio Segment [Member]
Year one	6,602		6,602		9,959
Year two	6,898		6,898		7,609
Year three	6,053		6,053		1,774
Year four	1,337		1,337		1,870
Year five	1,692		1,692		2,372
Prior	5,887		5,887		4,891
Revolving	13,323		13,323		14,259
Loans receivable	41,792		41,792		42,734
Current period gross charge offs, year one			0		0
Current period gross charge offs, year two			6		1
Current period gross charge offs, year three			2		0
Current period gross charge offs, year four			0		0
Current period gross charge offs, year five			0		0
Current period gross charge offs, prior			0		49
Current period gross charge offs, revolving			0		0
Current period gross charge offs, total	8	27	8	27	50
Consumer Portfolio Segment [Member] \| Unclassified [Member]
Year one	6,562		6,562		9,913
Year two	6,875		6,875		7,583
Year three	6,053		6,053		1,606
Year four	1,219		1,219		1,870
Year five	1,692		1,692		2,369
Prior	5,800		5,800		4,778
Revolving	13,253		13,253		14,170
Loans receivable	41,454		41,454		42,289
Consumer Portfolio Segment [Member] \| Special Mention [Member]
Year one	40		40		20
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	40		40		20
Consumer Portfolio Segment [Member] \| Substandard [Member]
Year one	0		0		8
Year two	7		7		26
Year three	0		0		52
Year four	106		106		0
Year five	0		0		3
Prior	87		87		113
Revolving	17		17		30
Loans receivable	217		217		232
Consumer Portfolio Segment [Member] \| Doubtful [Member]
Year one	0		0		15
Year two	13		13		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	19		19		19
Loans receivable	32		32		34
Consumer Portfolio Segment [Member] \| Loss [Member]
Year one	0		0		3
Year two	3		3		0
Year three	0		0		116
Year four	12		12		0
Year five	0		0		0
Prior	0		0		0
Revolving	34		34		40
Loans receivable	49		49		159
Commercial Portfolio Segment [Member]
Year one	4,591		4,591		14,107
Year two	12,107		12,107		7,450
Year three	6,395		6,395		3,691
Year four	2,834		2,834		3,421
Year five	2,714		2,714		228
Prior	361		361		319
Revolving	37,941		37,941		31,902
Loans receivable	66,943		66,943		61,118
Current period gross charge offs, year one			0		174
Current period gross charge offs, year two			0		0
Current period gross charge offs, year three			0		0
Current period gross charge offs, year four			0		0
Current period gross charge offs, year five			0		0
Current period gross charge offs, prior			9		0
Current period gross charge offs, revolving			0		160
Current period gross charge offs, total	9	$ 0	9	$ 0	334
Commercial Portfolio Segment [Member] \| Unclassified [Member]
Year one	2,716		2,716		12,404
Year two	11,118		11,118		6,967
Year three	5,970		5,970		3,539
Year four	2,702		2,702		3,317
Year five	2,317		2,317		217
Prior	339		339		288
Revolving	35,910		35,910		30,160
Loans receivable	61,072		61,072		56,892
Commercial Portfolio Segment [Member] \| Special Mention [Member]
Year one	202		202		0
Year two	876		876		0
Year three	0		0		0
Year four	0		0		0
Year five	393		393		0
Prior	0		0		0
Revolving	1,800		1,800		0
Loans receivable	3,271		3,271		0
Commercial Portfolio Segment [Member] \| Substandard [Member]
Year one	1,673		1,673		1,703
Year two	113		113		483
Year three	425		425		152
Year four	132		132		104
Year five	4		4		11
Prior	22		22		31
Revolving	231		231		1,742
Loans receivable	2,600		2,600		4,226
Commercial Portfolio Segment [Member] \| Doubtful [Member]
Year one	0		0		0
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	0		0		0
Commercial Portfolio Segment [Member] \| Loss [Member]
Year one	0		0		0
Year two	0		0		0
Year three	0		0		0
Year four	0		0		0
Year five	0		0		0
Prior	0		0		0
Revolving	0		0		0
Loans receivable	$ 0		$ 0		$ 0

Note 10 - Allowance for Credi_7

Note 10 - Allowance for Credit Losses and Credit Quality Information - Aging of Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Loans receivable	$ 876,633	$ 858,108
Loans 90 days or more past due and still accruing	0	0
Residential Portfolio Segment [Member]
Loans receivable	265,077	264,303
Loans 90 days or more past due and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member]
Loans receivable	502,821	489,953
Commercial Real Estate Portfolio Segment [Member] \| Real Estate Loan [Member]
Loans receivable	279,734	271,531
Loans 90 days or more past due and still accruing	0	0
Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	223,087	218,422
Loans 90 days or more past due and still accruing	0	0
Consumer Portfolio Segment [Member]
Loans receivable	41,792	42,734
Loans 90 days or more past due and still accruing	0	0
Commercial Portfolio Segment [Member]
Loans receivable	66,943	61,118
Loans 90 days or more past due and still accruing	0	0
Financial Asset, 30 to 59 Days Past Due [Member]
Loans receivable	2,831	814
Financial Asset, 30 to 59 Days Past Due [Member] \| Residential Portfolio Segment [Member]
Loans receivable	2,689	453
Financial Asset, 30 to 59 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Real Estate Loan [Member]
Loans receivable	0	0
Financial Asset, 30 to 59 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	0	0
Financial Asset, 30 to 59 Days Past Due [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	131	361
Financial Asset, 30 to 59 Days Past Due [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	11	0
Financial Asset, 60 to 89 Days Past Due [Member]
Loans receivable	765	472
Financial Asset, 60 to 89 Days Past Due [Member] \| Residential Portfolio Segment [Member]
Loans receivable	571	71
Financial Asset, 60 to 89 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Real Estate Loan [Member]
Loans receivable	0	0
Financial Asset, 60 to 89 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	0	0
Financial Asset, 60 to 89 Days Past Due [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	176	92
Financial Asset, 60 to 89 Days Past Due [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	18	309
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans receivable	229	1,631
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Residential Portfolio Segment [Member]
Loans receivable	189	363
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Real Estate Loan [Member]
Loans receivable	0	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	0	399
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	40	57
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	0	812
Financial Asset, Past Due [Member]
Loans receivable	3,825	2,917
Financial Asset, Past Due [Member] \| Residential Portfolio Segment [Member]
Loans receivable	3,449	887
Financial Asset, Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Real Estate Loan [Member]
Loans receivable	0	0
Financial Asset, Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	0	399
Financial Asset, Past Due [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	347	510
Financial Asset, Past Due [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	29	1,121
Financial Asset, Not Past Due [Member]
Loans receivable	872,808	855,191
Financial Asset, Not Past Due [Member] \| Residential Portfolio Segment [Member]
Loans receivable	261,628	263,416
Financial Asset, Not Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Real Estate Loan [Member]
Loans receivable	279,734	271,531
Financial Asset, Not Past Due [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Loans receivable	223,087	218,023
Financial Asset, Not Past Due [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	41,445	42,224
Financial Asset, Not Past Due [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	$ 66,914	$ 59,997

Note 10 - Allowance for Credi_8

Note 10 - Allowance for Credit Losses and Credit Quality Information - Summary of Collateral Dependent Loans (Details) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023
Related allowance		$ 408	$ 428
Recorded investment		3,580	4,284
Unpaid principal balance		3,914	4,618
Residential Portfolio Segment [Member]
Recorded investment, with no related allowance		623	758
Unpaid principal balance, with no related allowance		623	758
Recorded investment, with related allowance		183	221
Unpaid principal balance, with related allowance		183	221
Related allowance		26	28
Recorded investment		806	979
Unpaid principal balance		806	979
Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Recorded investment, with no related allowance		634	668
Unpaid principal balance, with no related allowance		634	668
Recorded investment, with related allowance		565	0
Unpaid principal balance, with related allowance		565	0
Related allowance	[1]	2	0
Recorded investment	[1]	1,199	668
Unpaid principal balance	[1]	1,199	668
Consumer Portfolio Segment [Member]
Recorded investment, with no related allowance		216	306
Unpaid principal balance, with no related allowance		216	306
Recorded investment, with related allowance		104	119
Unpaid principal balance, with related allowance		104	119
Related allowance	[2]	88	103
Recorded investment	[2]	320	425
Unpaid principal balance	[2]	320	425
Commercial Portfolio Segment [Member]
Recorded investment, with related allowance		1,255	2,212
Unpaid principal balance, with related allowance		1,589	2,546
Related allowance	[3]	292	297
Recorded investment	[3]	1,255	2,212
Unpaid principal balance	[3]	$ 1,589	$ 2,546

[1]Secured by commercial land.[2]Secured by second mortgages on single family housing and autos.[3]Secured by business equipment.

Note 10 - Allowance for Credi_9

Note 10 - Allowance for Credit Losses and Credit Quality Information - Non-accrual Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Non-accrual loans	$ 3,190	$ 3,818
Residential Portfolio Segment [Member]
Non-accrual loans	590	762
Commercial Real Estate Portfolio Segment [Member] \| Commercial Real Estate Other [Member]
Non-accrual loans	1,025	493
Consumer Portfolio Segment [Member]
Non-accrual loans	320	376
Commercial Portfolio Segment [Member]
Non-accrual loans	$ 1,255	$ 2,187

Note 11 - Intangible Assets (De

Note 11 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill, Impairment Loss	$ 802	$ 0	$ 802	$ 0
Mortgage Servicing Rights and Core Deposits [Member]
Amortization of Intangible Assets			$ 400	$ 400

Note 11 - Intangible Assets - M

Note 11 - Intangible Assets - Mortgage Servicing Activity (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Balance, beginning of period	$ 2,709	$ 2,986	$ 2,986
Originations	356	215	555
Amortization	(422)	(412)	(832)
Balance, end of period	2,643	2,789	2,709
Fair value of mortgage servicing rights	$ 6,692	$ 6,388	$ 6,539

Note 11 - Intangible Assets - R

Note 11 - Intangible Assets - Risk Characteristics of Loans Being Serviced (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Original Term Fifteen Year Fixed Rate [Member]
Loan Principal Balance	$ 85,533
Weighted Average Interest Rate	2.97%
Weighted Average Remaining Term (Month)	123 months
Number of Loans	906
Original Term Thirty Year Fixed Rate [Member]
Loan Principal Balance	$ 455,200
Weighted Average Interest Rate	4.05%
Weighted Average Remaining Term (Month)	301 months
Number of Loans	2,700

Note 11 - Intangible Assets - G

Note 11 - Intangible Assets - Gross Carrying Amount and Accumulated Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Finite-lived intangible assets, accumulated amortization	$ (3,802)	$ (3,517)
Goodwill, gross carrying amount	802	802
Goodwill, accumulated impairment	(802)	0
Goodwill	0	802
Intangible assets (including goodwill), gross carrying amount	7,247	7,028
Intangible assets (including goodwill), accumulated impairment	(802)	0
Intangible assets, unamortized intangible assets	2,643	3,511
Mortgage Servicing Rights [Member]
Finite-lived intangible assets, gross carrying amount	6,445	6,226
Finite-lived intangible assets, accumulated amortization	(3,802)	(3,517)
Finite-lived intangible assets, unamortized intangible assets	$ 2,643	$ 2,709

Note 11 - Intangible Assets - E

Note 11 - Intangible Assets - Estimated Future Amortization Expense (Details) - Mortgage Servicing Rights [Member] - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
2024	$ 378
2025	698
2026	608
2027	441
2028	265
Thereafter	253
Total	$ 2,643	$ 2,709

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Note 12 - Leases (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating Lease, Right-of-Use Asset	$ 0.2		$ 0.2
Operating Lease, Cost	$ 0.1	$ 0.1	$ 0.1	$ 0.1
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	2 months		2 months
Lessee, Operating Lease, Renewal Term (Year)	3 years		3 years
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	41 months		41 months
Lessee, Operating Lease, Renewal Term (Year)	10 years		10 years

Note 12 - Leases - Summary of O

Note 12 - Leases - Summary of Other Information Related to Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 60	$ 55	$ 118	$ 110
Weighted-average remaining lease term – operating leases (Year)	1 year 10 months 24 days	2 years 4 months 24 days	1 year 10 months 24 days	2 years 4 months 24 days
Weighted-average discount rate – operating leases	2.80%	2.67%	2.80%	2.67%

Note 12 - Leases - Maturity of

Note 12 - Leases - Maturity of Remaining Lease Liabilities (Details) $ in Thousands	Jun. 30, 2024 USD ($)
2024	$ 96
2025	58
2026	27
2027	25
2028	0
Total lease payments	206
Less: Interest	(6)
Present value of lease liabilities	$ 200

Note 13 - Earnings Per Common_3

Note 13 - Earnings Per Common Share - Basic and Diluted Earnings (Loss) Per 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
Weighted average number of common shares outstanding used in basic earnings per common share calculation (in shares)	4,352,016	4,346,778	4,347,868	4,342,872
Restricted stock awards and options (in shares)	26,800	27,650	26,562	28,385
Weighted average number of shares outstanding adjusted for effect of dilutive securities (in shares)	4,378,816	4,374,428	4,374,430	4,371,257
Net income	$ 970	$ 1,421	$ 2,288	$ 3,055
Basic earnings per common share (in dollars per share)	$ 0.22	$ 0.33	$ 0.53	$ 0.7
Diluted earnings per common share (in dollars per share)	$ 0.22	$ 0.32	$ 0.52	$ 0.7

Note 14 - Regulatory Capital _3

Note 14 - Regulatory Capital and Oversight (Details Textual) $ in Millions	Jun. 30, 2024 USD ($)
Banks Tangible Assets	$ 1,200
Adjusted Assets	1,200
Banking Regulation, Risk-Weighted Assets, Actual	$ 899.1
Banking Regulation, Capital Conservation Buffer, Common Equity Tier One Risk-Based Capital, Actual	0.025

Note 14 - Regulatory Capital -

Note 14 - Regulatory Capital - Capital Amounts and Ratios (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Common equity tier 1 capital, actual amount	$ 107,335
Common equity tier 1 capital, actual percent of asset	0.1194	[1]
Common equity tier 1 capital, amount required to be adequately capitalized	$ 40,460
Common equity tier 1 capital, percent of assets required to be adequately capitalized	0.045	[1]
Common equity tier 1 capital, excess capital amount	$ 66,875
Common equity tier 1 capital, excess capital percent of assets	0.0744	[1]
Common equity tier 1 capital, amount to be well capitalized under prompt corrective action provisions	$ 58,442
Common equity tier 1 capital, percent of assets to be well capitalized under prompt corrective action provisions	0.065	[1]
Tier 1 leverage, actual amount	$ 107,335
Tier 1 leverage, actual percent of asset	0.0928	[1]
Tier 1 leverage, amount required to be adequately capitalized	$ 46,276
Tier 1 leverage, percent of assets required to be adequately capitalized	0.04	[1]
Tier 1 leverage, excess capital amount	$ 61,059
Tier 1 leverage, excess capital percent of assets	0.0528	[1]
Tier 1 leverage, amount to be well capitalized under prompt corrective action provisions	$ 57,844
Tier 1 leverage, percent of assets to be well capitalized under prompt corrective action provisions	0.05	[1]
Tier 1 risk-based capital, actual amount	$ 107,335
Tier 1 risk-based capital, actual percent of asset	0.1194	[1]
Tier 1 risk-based capital, amount required to be adequately capitalized	$ 53,947
Tier 1 risk-based capital, percent of assets required to be adequately capitalized	0.06	[1]
Tier 1 risk-based capital, excess capital amount	$ 53,388
Tier 1 risk-based capital, excess capital percent of assets	0.0594	[1]
Tier 1 risk-based capital, amount to be well capitalized under prompt corrective action provisions	$ 71,929
Tier 1 risk-based capital, percent of assets to be well capitalized under prompt corrective action provisions	0.08	[1]
Total risk-based capital, actual amount	$ 118,575
Total risk-based capital, actual percent of asset	0.1319	[1]
Total risk-based capital, amount required to be adequately capitalized	$ 71,929
Total risk-based capital, percent of assets required to be adequately capitalized	0.08	[1]
Total risk-based capital, excess capital amount	$ 46,646
Total risk-based capital, excess capital percent of assets	0.0519	[1]
Total risk-based capital, amount to be well capitalized under prompt corrective action provisions	$ 89,911
Total risk-based capital, percent of assets to be well capitalized under prompt corrective action provisions	0.10	[1]

[1]Based upon the Bank’s adjusted total assets for the purpose of the Tier 1 leverage capital ratio and risk-weighted assets for the purpose of the risk-based capital ratios.

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Details Textual) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2024 USD ($) $ / shares	Jun. 30, 2024 USD ($) shares
Treasury Stock, Shares, Acquired (in shares) \| shares		0
Stock Repurchase Program, Authorized Amount \| $	$ 5.4	$ 5.4
O 2024 Q2 Dividends [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share) \| $ / shares	$ 0.1

Note 16 - Commitments and Con_2

Note 16 - Commitments and Contingencies (Details Textual) $ in Millions	Jun. 30, 2024 USD ($)
Letters of Credit Issued and Available Amount	$ 8.9

Note 17 - Business Segments - P

Note 17 - Business Segments - Profit and Assets for the Reportable Segments (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
Interest income – external customers		$ 12,580	$ 10,497	$ 24,579	$ 20,410
Non-interest income – external customers		2,210	1,974	4,117	3,902
Intersegment interest income		0	0	0	0
Intersegment non-interest income		0	0	0	0
Interest expense		5,088	2,769	9,831	4,619
Provision for credit losses	[1]	(306)	256	(515)	248
Non-interest expense		8,665	7,457	16,216	15,150
Income tax expense (benefit)		373	568	876	1,240
Net income		970	1,421	2,288	3,055
Total assets		1,113,547	1,109,367	1,113,547	1,109,367	$ 1,107,135
Consolidation, Eliminations [Member]
Interest income – external customers		0	0	0	0
Non-interest income – external customers		0	0	0	0
Intersegment interest income		(87)	(76)	(175)	(140)
Intersegment non-interest income		(1,285)	(1,611)	(2,788)	(3,417)
Interest expense		(87)	(76)	(175)	(140)
Provision for credit losses		0	0	0	0
Non-interest expense		(72)	(72)	(143)	(130)
Income tax expense (benefit)		0	0	0	0
Net income		(1,213)	(1,539)	(2,645)	(3,287)
Total assets		(110,503)	(102,091)	(110,503)	(102,091)
Home Federal Savings Bank [Member] \| Operating Segments [Member]
Interest income – external customers		12,580	10,497	24,579	20,410
Non-interest income – external customers		2,210	1,974	4,117	3,902
Intersegment interest income		0	0	0	0
Intersegment non-interest income		72	72	143	130
Interest expense		5,175	2,845	10,006	4,759
Provision for credit losses		(306)	256	(515)	248
Non-interest expense		8,323	7,305	15,712	14,847
Income tax expense (benefit)		457	598	991	1,301
Net income		1,213	1,539	2,645	3,287
Total assets		1,113,440	1,109,224	1,113,440	1,109,224
Other Operating Segment [Member] \| Operating Segments [Member]
Interest income – external customers		0	0	0	0
Non-interest income – external customers		0	0	0	0
Intersegment interest income		87	76	175	140
Intersegment non-interest income		1,213	1,539	2,645	3,287
Interest expense		0	0	0	0
Provision for credit losses		0	0	0	0
Non-interest expense		414	224	647	433
Income tax expense (benefit)		(84)	(30)	(115)	(61)
Net income		970	1,421	2,288	3,055
Total assets		$ 110,610	$ 102,234	$ 110,610	$ 102,234

[1]The Company adopted Accounting Standard Update (ASU) 2016-13 as of January 1, 2023. The 2022 amount presented is calculated under the prior accounting standard.

Note 18 - Subsequent Event (Det

Note 18 - Subsequent Event (Details Textual) $ in Millions	Jul. 23, 2024 USD ($)
Subsequent Event [Member] \| Pentegra DB Plan [Member]
Accrued Insurance	$ 0.9