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Note 5 - ACL on LHFI - Allowance for Loan Losses by Portfolio Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Beginning balance $ 5,264 [1] $ 4,513
PCL 464 124
Chargeoffs 253 179
Recoveries 441 806
Net recoveries (188) (627)
Ending balance [1] 6,551 5,264
Loans individually evaluated for impairment 142 116
Loans collectively evaluated for impairment 6,409 5,148
Loans individually evaluated for specific impairment 4,027 3,277
Loans collectively evaluated for general impairment 638,001 582,314
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process 642,028 585,591
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]    
Beginning balance 635  
Ending balance   635
Real Estate Portfolio Segment [Member]    
Beginning balance 4,154 3,622
PCL 626 279
Chargeoffs 22 8
Recoveries 218 261
Net recoveries (196) (253)
Ending balance 5,641 4,154
Loans individually evaluated for impairment 56 116
Loans collectively evaluated for impairment 5,585 4,038
Loans individually evaluated for specific impairment 2,399 3,081
Loans collectively evaluated for general impairment 528,755 469,776
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process 531,154 472,857
Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]    
Beginning balance 665  
Ending balance   665
Commercial Portfolio Segment [Member]    
Beginning balance 713 645
PCL (189) 96
Chargeoffs 83 61
Recoveries 39 33
Net recoveries 44 28
Ending balance 536 713
Loans individually evaluated for impairment 0 0
Loans collectively evaluated for impairment 536 713
Loans individually evaluated for specific impairment 1,404 196
Loans collectively evaluated for general impairment 92,080 96,808
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process 93,484 97,004
Commercial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]    
Beginning balance 56  
Ending balance   56
Consumer Portfolio Segment [Member]    
Beginning balance 397 246
PCL 27 (251)
Chargeoffs 148 110
Recoveries 184 512
Net recoveries (36) (402)
Ending balance 374 397
Loans individually evaluated for impairment 86 0
Loans collectively evaluated for impairment 288 397
Loans individually evaluated for specific impairment 224 0
Loans collectively evaluated for general impairment 17,166 15,730
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process 17,390 15,730
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]    
Beginning balance $ (86)  
Ending balance   $ (86)
[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.