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Note 1 - Nature of Business and Summary of Significant Accounting Policies- Schedule of New Accounting Pronouncements (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Jan. 01, 2023
Dec. 31, 2022
Dec. 31, 2021
Allowance for Loan Losses $ (6,551) [1]   $ (5,264) [1] $ (4,513)
Deferred tax assets, net 28,008   29,574  
ACL on off-balance sheet exposures 882   0  
Retained earnings $ 99,354   102,525  
Cumulative Effect, Period of Adoption, Adjustment [Member]        
ACL on off-balance sheet exposures     677  
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]        
Allowance for Loan Losses   $ (634) $ (635)  
Deferred tax assets, net   327    
ACL on off-balance sheet exposures [2]   677    
Retained earnings   (984)    
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]        
Allowance for Loan Losses   (5,898)    
Deferred tax assets, net   29,901    
ACL on off-balance sheet exposures   677    
Retained earnings   $ 101,541    
[1] Effective January 1, 2023, Citizens adopted FASB ASU 2016-13 using the modified restrospective approach. Therefore prior period balances are presented under legacy GAAP and may not be comparable to current period presentation.
[2] The allowance for credit losses on unfunded loan commitments is included in "Other liabilities" in the accompanying consolidated balance sheet. The related provision for credit losses on unfunded loan commitments is included in "Provision for credit losses" in the accompanying consolidated statements of income for the three and nine months ended September 30, 2023.