Note 11 - Employee Benefits - Shares Issued to the ESOP (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Allocated shares (in shares)	492,208	439,174
Committed to be released shares (in shares)	13,221	26,514
Unallocated shares (in shares)	542,600	582,341
Total ESOP shares issued (in shares)	1,048,029	1,048,029
Fair value of unallocated shares	$ 5,806	$ 9,283

Fair value of unearned shares held by the employee stock ownership plan (ESOP).

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480489/718-40-50-1

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- Definition

The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480489/718-40-50-1

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- Definition

The shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service.

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- Definition

Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt.

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- Definition

Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan.

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