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Cover Page - shares
3 Months Ended
Mar. 31, 2023
May 08, 2023
Cover [Abstract]    
Document Type 10-Q/A  
Amendment Flag true  
Document Period End Date Mar. 31, 2023  
Document Fiscal Year Focus 2023  
Document Fiscal Period Focus Q1  
Entity Registrant Name Bogota Financial Corp.  
Entity Central Index Key 0001787414  
Current Fiscal Year End Date --12-31  
Entity Current Reporting Status Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Title of 12(b) Security Common Stock, $0.01 par value per share  
Entity Interactive Data Current Yes  
Entity Address, State or Province NJ  
Entity Incorporation, State or Country Code MD  
Security Exchange Name NASDAQ  
Entity Common Stock, Shares Outstanding   13,502,757
Trading Symbol BSBK  
Entity Shell Company false  
Entity Emerging Growth Company true  
Entity Ex Transition Period false  
Entity File Number 001-39180  
Entity Tax Identification Number 84-3501231  
Entity Address, Address Line One 819 Teaneck Road  
Entity Address, City Or Town Teaneck  
Entity Address, Postal Zip Code 07666  
City Area Code 201  
Local Phone Number 862-0660  
Document Quarterly Report true  
Document Transition Report false  
Amendment Description EXPLANATORY NOTE   Bogota Financial Corp., a Maryland corporation (the “Company”) is filing an Amendment to its Quarterly Report on Form 10-Q for the period ended March 31, 2023 (this “Amended Report”), which was originally filed on May 12, 2023 with the Securities and Exchange Commission (the “Original Report”). The purpose of this Amended Report is to revise the disclosure provided in Note 4 to the unaudited consolidated financial statements regarding nonaccrual loans as of March 31, 2023 (page 18 of the Original Report). The table inadvertently included $10,922,520 in nonaccrual loans under the consumer loan line item under both the “nonaccrual loans end of period” column and the “nonaccrual with no allowance for credit loss” column. The Company had no consumer loans that were on nonaccrual status at March 31, 2023. Accordingly, this Amended Report updates this table in Note 4 to the unaudited consolidated financial statements so that the amount for nonaccrual loans under the consumer loan line item provided under both the “nonaccrual loans end of period” column and the “nonaccrual with no allowance for credit loss” column is zero and the total for each of those columns is $12,908,173 instead of $23,830,693.  No other information in the Original Report has been amended. None of the changes reflected in this Amended Report required a change to the financial statements reported in the Original Report.   We are filing this Amended Report to amend the following items in our Original Report to the extent necessary to reflect the adjustments discussed above and to file new Exhibits 31.1, 31.2 and 32.1 dated as of the date of this Amended Report:  • Part I, Item 1. Financial Statements • Part II, Item 6. Exhibits   In order to preserve the nature and character of the disclosures set forth in the Original Report, except as expressly noted above, this Amended Report speaks as of the date of the filing of the Original Report, and we have not updated the disclosures in this Amended Report to speak as of a later date. Accordingly, this Amended Report should be read in conjunction with our filings made with the Securities and Exchange Commission subsequent to the filing of the Original Report, including any amendment to these filings.