Note 16 - Employee Benefits - ESOP Shares (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
Allocated shares (in shares)	560,914	528,628
Shares committed to be released (in shares)	0	20,702
Unallocated shares (in shares)	0	0
Total ESOP shares (in shares)	560,914	549,330

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.

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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