Note 1 - Basis of Presentation	3 Months Ended
Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts of QNB Corp. and its wholly-owned subsidiary, QNB Bank (the “Bank”). The consolidated entity is referred to herein as “QNB” or the “Company”. All significant intercompany accounts and transactions are eliminated in the consolidated financial statements. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in QNB's 2019 Annual Report incorporated in the Form 10-K. Operating results for the three-month period ended March 31, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020. The unaudited consolidated financial statements reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of the results of operations for the period and are of a normal and recurring nature. Tabular information, other than share and per share data, is presented in thousands of dollars. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from such estimates. QNB has evaluated events and transactions occurring subsequent to the balance sheet date of March 31, 2020 for items that should potentially be recognized or disclosed in these consolidated financial statements. Subsequent Events On March 11, 2020, the disease caused by the coronavirus was declared a pandemic by the World Health Organization (the “COVID-19 Pandemic”). QNB, its employees, customers and shareholders are being impacted by the COVID-19 Pandemic. QNB immediately activated portions of its business continuity program to prepare for possible alternate work arrangements and loss of staff due to illness. QNB has provided several solutions to maintain the health and safety of its employees, customers and shareholders. Nine branches are servicing customers primarily via drive-up window; customers may also make an appointment for in-branch service. Drive-ups are operating under normal or expanded hours. Night Drops remain available 24/7. Three of QNB’s twelve offices do not offer drive-up service. Our Quakertown Commons Office in the GIANT Food Store is temporarily closed. Our Allentown and Warminster Offices remain available for restricted access (one customer at a time) during normal business hours. Because banking was designated an essential service by Governor Wolf, access to safe deposit boxes or to conduct any other in-person transaction can be arranged by appointment only. All visitors to any QNB office will be required to wear face masks upon entering the building, in accordance with the state mandates. All QNB employees are required to wear face masks when working on company premises. Employees with remote access are strongly encouraged to work from home. QNB has not incurred any significant disruptions to its business continuity. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was signed into law. As permitted under Section 4013 of the CARES Act, QNB continues to provide customers experiencing financial hardship caused by the COVID-19 Pandemic, solutions to help them through this difficult period. Upon requests from customers, QNB has provided: payment deferment for mortgage and consumer loans with no late fee during the deferment period; has granted foreclosure and motor vehicle repossession reprieve; and will not adversely impact credit reporting for customers who were granted relief on mortgage or consumer loans. None of these modifications are considered troubled-debt restructuring as the customers were not experiencing financial difficulty prior to COVID-19 Pandemic. As of May 5, 2020, QNB has granted modifications to approximately 18% of the March 31, 2020 commercial portfolio and granted modifications to approximately 3% of the March 31, 2020 retail portfolio, related to the COVID-19 Pandemic. As provided under the CARES Act, the U.S. Small Business Administration (“SBA”) and Treasury have implemented the Paycheck Protection Program (“PPP”) which is designed to assist small businesses and their employees during this crisis. This program provides small businesses with payroll assistance in the form of a 100% guaranteed loan from SBA. Eligible borrowers can receive up to 2.5 times their monthly average payroll expenses for the prior year. Congress originally approved $349 billion for this program as part of the CARES Act. The first round of funding was quickly exhausted by April 16, 2020 and Congress worked to provide an additional $310 billion in funding which was approved on April 23, 2020. The SBA reopened its portal to begin accepting PPP loans for approval on Monday, April 27, 2020. As of May 5, 2020, under the first and second rounds of SBA funding, QNB closed 412 loans totaling $71,941,000. QNB continues to process new applications. Funds are primarily being transferred into the borrowers’ deposit accounts and disbursement on these PPP loan proceeds are being funded by cash held at the Federal Reserve and proceeds from calls and payments of investment securities. QNB has ample resources to cover future disbursements through short-term Federal Home Loan Bank (“FHLB”) advances and participation in the Federal Reserve’s Paycheck Protection Program Liquidity Facility (“PPPLF”), if necessary. The full impact of the COVID-19 Pandemic is unknown and rapidly evolving. Uncertainties exist related to the duration of the COVID-19 Pandemic and its potential effects on QNB’s customers and prospects, including impacts on national and local economies, unemployment, maintaining a competent workforce, and disruptions in the supply chain. There are no assurances as to how the COVID-19 Pandemic might affect QNB’s loan, investment and deposit portfolios.

Note 1 - Basis of Presentation

3 Months Ended

Mar. 31, 2020

Organization Consolidation And Presentation Of Financial Statements [Abstract]

1. BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements include the accounts of QNB Corp. and its wholly-owned subsidiary, QNB Bank (the “Bank”). The consolidated entity is referred to herein as “QNB” or the “Company”. All significant intercompany accounts and transactions are eliminated in the consolidated financial statements.

These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in QNB's 2019 Annual Report incorporated in the Form 10-K. Operating results for the three-month period ended March 31, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020.

The unaudited consolidated financial statements reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of the results of operations for the period and are of a normal and recurring nature.

Tabular information, other than share and per share data, is presented in thousands of dollars.

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from such estimates.

QNB has evaluated events and transactions occurring subsequent to the balance sheet date of March 31, 2020 for items that should potentially be recognized or disclosed in these consolidated financial statements.

Subsequent Events

On March 11, 2020, the disease caused by the coronavirus was declared a pandemic by the World Health Organization (the “COVID-19 Pandemic”). QNB, its employees, customers and shareholders are being impacted by the COVID-19 Pandemic. QNB immediately activated portions of its business continuity program to prepare for possible alternate work arrangements and loss of staff due to illness. QNB has provided several solutions to maintain the health and safety of its employees, customers and shareholders. Nine branches are servicing customers primarily via drive-up window; customers may also make an appointment for in-branch service. Drive-ups are operating under normal or expanded hours. Night Drops remain available 24/7. Three of QNB’s twelve offices do not offer drive-up service. Our Quakertown Commons Office in the GIANT Food Store is temporarily closed. Our Allentown and Warminster Offices remain available for restricted access (one customer at a time) during normal business hours. Because banking was designated an essential service by Governor Wolf, access to safe deposit boxes or to conduct any other in-person transaction can be arranged by appointment only. All visitors to any QNB office will be required to wear face masks upon entering the building, in accordance with the state mandates. All QNB employees are required to wear face masks when working on company premises. Employees with remote access are strongly encouraged to work from home. QNB has not incurred any significant disruptions to its business continuity.

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was signed into law. As permitted under Section 4013 of the CARES Act, QNB continues to provide customers experiencing financial hardship caused by the COVID-19 Pandemic, solutions to help them through this difficult period. Upon requests from customers, QNB has provided: payment deferment for mortgage and consumer loans with no late fee during the deferment period; has granted foreclosure and motor vehicle repossession reprieve; and will not adversely impact credit reporting for customers who were granted relief on mortgage or consumer loans. None of these modifications are considered troubled-debt restructuring as the customers were not experiencing financial difficulty prior to COVID-19 Pandemic. As of May 5, 2020, QNB has granted modifications to approximately 18% of the March 31, 2020 commercial portfolio and granted modifications to approximately 3% of the March 31, 2020 retail portfolio, related to the COVID-19 Pandemic.

As provided under the CARES Act, the U.S. Small Business Administration (“SBA”) and Treasury have implemented the Paycheck Protection Program (“PPP”) which is designed to assist small businesses and their employees during this crisis. This program provides small businesses with payroll assistance in the form of a 100% guaranteed loan from SBA. Eligible borrowers can receive up to 2.5 times their monthly average payroll expenses for the prior year. Congress originally approved $349 billion for this program as part of the CARES Act. The first round of funding was quickly exhausted by April 16, 2020 and Congress worked to provide an additional $310 billion in funding which was approved on April 23, 2020. The SBA reopened its portal to begin accepting PPP loans for approval on Monday, April 27, 2020. As of May 5, 2020, under the first and second rounds of SBA funding, QNB closed 412 loans totaling $71,941,000. QNB continues to process new applications. Funds are primarily being transferred into the borrowers’ deposit accounts and disbursement on these PPP loan proceeds are being funded by cash held at the Federal Reserve and proceeds from calls and payments of investment securities. QNB has ample resources to cover future disbursements through short-term Federal Home Loan Bank (“FHLB”) advances and participation in the Federal Reserve’s Paycheck Protection Program Liquidity Facility (“PPPLF”), if necessary.

The full impact of the COVID-19 Pandemic is unknown and rapidly evolving. Uncertainties exist related to the duration of the COVID-19 Pandemic and its potential effects on QNB’s customers and prospects, including impacts on national and local economies, unemployment, maintaining a competent workforce, and disruptions in the supply chain. There are no assurances as to how the COVID-19 Pandemic might affect QNB’s loan, investment and deposit portfolios.