Note 10 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	For the Year Ended December 31,
(dollars in thousands)	2025			2024
Current
Federal	$	789		$	437
State and local		(18	)		28
Total current		771			465
Deferred
Federal		(2,057	)		(1,335	)
State and local		43			(74	)
Total deferred		(2,014	)		(1,409	)
Total benefit for income tax	$	(1,243	)	$	(944	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the Year Ended						For the Year Ended
	December 31, 2025						December 31, 2024
(dollars in thousands)	Amount			Rate			Amount			Rate
Federal income tax computed at statutory rates	$	(1,141	)		21.00	%	$	(1,587	)		21.00	%
State taxes (1)		18			(0.33	)		(37	)		0.49
Nondeductible or nontaxable items:
Tax-exempt income, net of amount disallowed		(9	)		0.17			39			(0.52	)
Bank-owned life insurance income		(609	)		11.20			(568	)		7.52
Bank-owned life insurance early surrender of contract		—			—			1,172			(15.51	)
Bank-owned life insurance penalty for early surrender of contract		266			(4.90	)		261			(3.46	)
Other nondeductible		(28	)		0.52			(44	)		0.58
Other adjustments:
Low-income housing tax credits, net (2)		(69	)		1.26			(43	)		0.57
Other, net		329			(6.05	)		(137	)		1.82
Total benefit for income tax	$	(1,243	)		22.87	%	$	(944	)		12.49	%
(1) California made up the majority of the state tax expense.
(2) Policy election to present all LIHTC components as one item using the proportional amortization method.

Schedule of Income Taxes Paid [Table Text Block]

	For the Year Ended December 31,
(dollars in thousands)	2025		2024
Federal	$	—	$	—
States		12		83
Total taxes paid	$	12	$	83

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(dollars in thousands)	December 31, 2025		December 31, 2024
Deferred tax assets
Allowance for credit losses on loans	$	3,755	$	4,517
Unrealized loss on securities available for sale		5,455		7,750
Unrealized loss on defined benefit plan		424		485
Unrealized loss on hedge		209		5
Accrued compensation		166		116
Deferred compensation		350		394
Nonaccrual loans		86		2
ESOP timing differences		174		173
Restricted stock awards		114		302
Deferred lease liabilities		3,511		3,763
Net operating loss carryforward		4,250		1,710
Tax credits carryforward		542		207
Other assets		513		1,103
Total deferred tax assets		19,549		20,527
Deferred tax liabilities
Deferred loan fees		1,116		1,029
Bank-owned life insurance early surrender of contract		—		568
Accumulated depreciation		316		459
Outside basis differences in pass-through entity investments		389		545
Defined benefit plan		489		540
Right of use assets		3,331		3,648
Other liabilities		270		—
Total deferred tax liabilities		5,911		6,789
Deferred tax asset, net	$	13,638	$	13,738