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Note 3 - Loans and Allowance for Credit Losses on Loans - Allowance for Loan Losses (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Beginning balance $ 82,155,000 $ 77,710,000 $ 79,374,000 $ 73,531,000 $ 73,531,000
Loans, individually evaluated for impairment 25,750,000   25,750,000   30,842,000
Provision for credit losses 4,325,000 2,300,000 6,575,000 6,700,000  
Charge-offs (1,345,000) (2,115,000) (1,954,000) (2,805,000) (7,512,000)
Recoveries 208,000 180,000 1,348,000 649,000  
Ending balance 85,343,000 78,075,000 85,343,000 78,075,000 79,374,000
Allowance for loans, individually evaluated for impairment 3,534,000   3,534,000   3,833,000
Real Estate [Member]          
Loans, individually evaluated for impairment 20,407,000   20,407,000   26,318,000
Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,015,000   5,015,000   4,189,000
Other Collateral [Member]          
Loans, individually evaluated for impairment 328,000   328,000   335,000
Commercial Real Estate Portfolio Segment [Member]          
Beginning balance 22,751,000 33,330,000 33,800,000 33,468,000 33,468,000
Loans, individually evaluated for impairment 9,662,000   9,662,000   18,005,000
Provision for credit losses (74,000) 668,000 (11,205,000) 494,000  
Charge-offs 0 0 0 0  
Recoveries 18,000 23,000 100,000 59,000  
Ending balance 22,695,000 34,021,000 22,695,000 34,021,000 33,800,000
Allowance for loans, individually evaluated for impairment 1,315,000   1,315,000   2,416,000
Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 9,662,000   9,662,000   18,005,000
Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Commercial and Industrial Portfolio Segment [Member]          
Beginning balance 27,454,000 21,295,000 20,854,000 19,380,000 19,380,000
Loans, individually evaluated for impairment 8,591,000   8,591,000   7,272,000
Provision for credit losses 878,000 868,000 6,809,000 2,762,000  
Charge-offs (658,000) (1,878,000) (748,000) (2,006,000)  
Recoveries 67,000 17,000 826,000 166,000  
Ending balance 27,741,000 20,302,000 27,741,000 20,302,000 20,854,000
Allowance for loans, individually evaluated for impairment 1,415,000   1,415,000   1,085,000
Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 3,576,000   3,576,000   3,083,000
Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 5,015,000   5,015,000   4,189,000
Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Residential Real Estate Portfolio Segment [Member]          
Beginning balance 17,573,000 13,004,000 13,598,000 10,314,000 10,314,000
Loans, individually evaluated for impairment 7,079,000   7,079,000   4,763,000
Provision for credit losses 1,696,000 333,000 5,672,000 3,043,000  
Charge-offs (395,000) 0 (416,000) (43,000)  
Recoveries 11,000 6,000 31,000 29,000  
Ending balance 18,885,000 13,343,000 18,885,000 13,343,000 13,598,000
Allowance for loans, individually evaluated for impairment 794,000   794,000   314,000
Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 7,079,000   7,079,000   4,763,000
Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Construction and Development [Member]          
Beginning balance 10,029,000 6,752,000 7,593,000 7,186,000 7,186,000
Loans, individually evaluated for impairment 0   0   0
Provision for credit losses 1,622,000 227,000 4,058,000 (207,000)  
Charge-offs 0 0 0 0 0
Recoveries 0 0 0 0  
Ending balance 11,651,000 6,979,000 11,651,000 6,979,000 7,593,000
Allowance for loans, individually evaluated for impairment 0   0   0
Construction and Development [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 0   0   0
Construction and Development [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Construction and Development [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Consumer Portfolio Segment [Member]          
Beginning balance 2,552,000 1,285,000 1,407,000 1,158,000 1,158,000
Loans, individually evaluated for impairment 328,000   328,000   335,000
Provision for credit losses (6,000) 184,000 1,294,000 473,000  
Charge-offs (193,000) (232,000) (606,000) (639,000) (865,000)
Recoveries 107,000 131,000 365,000 376,000  
Ending balance 2,460,000 1,368,000 2,460,000 1,368,000 1,407,000
Allowance for loans, individually evaluated for impairment 10,000   10,000   18,000
Consumer Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 0   0   0
Consumer Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Consumer Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 328,000   328,000   335,000
Finance Leases Portfolio Segment [Member]          
Beginning balance 411,000 205,000 220,000 201,000 201,000
Loans, individually evaluated for impairment 0   0   0
Provision for credit losses (9,000) 7,000 182,000 11,000  
Charge-offs 0 0 0 0 0
Recoveries 0 0 0 0  
Ending balance 402,000 212,000 402,000 212,000 220,000
Allowance for loans, individually evaluated for impairment 0   0   0
Finance Leases Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 0   0   0
Finance Leases Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Finance Leases Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member]          
Beginning balance 13,032,000 21,773,000 22,133,000 22,641,000 22,641,000
Loans, individually evaluated for impairment 7,607,000   7,607,000   15,419,000
Provision for credit losses 278,000 (420,000) (8,856,000) (1,324,000)  
Charge-offs 0 0 0 0 0
Recoveries 18,000 17,000 51,000 53,000  
Ending balance 13,328,000 21,370,000 13,328,000 21,370,000 22,133,000
Allowance for loans, individually evaluated for impairment 1,007,000   1,007,000   1,604,000
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 7,607,000   7,607,000   15,419,000
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member]          
Beginning balance 4,248,000 4,169,000 4,282,000 3,597,000 3,597,000
Loans, individually evaluated for impairment 1,082,000   1,082,000   558,000
Provision for credit losses 685,000 55,000 651,000 625,000  
Charge-offs 0 0 0 0 0
Recoveries 7,000 0 7,000 2,000  
Ending balance 4,940,000 4,224,000 4,940,000 4,224,000 4,282,000
Allowance for loans, individually evaluated for impairment 596,000   596,000   116,000
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 1,082,000   1,082,000   558,000
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Non-owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member]          
Beginning balance 9,719,000 11,557,000 11,667,000 10,827,000 10,827,000
Loans, individually evaluated for impairment 2,055,000   2,055,000   2,586,000
Provision for credit losses (352,000) 1,088,000 (2,349,000) 1,818,000  
Charge-offs 0 0 0 0 0
Recoveries 0 6,000 49,000 6,000  
Ending balance 9,367,000 12,651,000 9,367,000 12,651,000 11,667,000
Allowance for loans, individually evaluated for impairment 308,000   308,000   812,000
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 2,055,000   2,055,000   2,586,000
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member]          
Beginning balance 13,325,000 8,835,000 9,316,000 6,717,000 6,717,000
Loans, individually evaluated for impairment 5,997,000   5,997,000   4,205,000
Provision for credit losses 1,011,000 278,000 5,021,000 2,418,000  
Charge-offs (395,000) 0 (416,000) (43,000) (43,000)
Recoveries 4,000 6,000 24,000 27,000  
Ending balance 13,945,000 9,119,000 13,945,000 9,119,000 9,316,000
Allowance for loans, individually evaluated for impairment 198,000   198,000   198,000
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 5,997,000   5,997,000   4,205,000
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Owner Occupied [Member] | Residential Real Estate Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Term [Member] | Commercial and Industrial Portfolio Segment [Member]          
Beginning balance 21,629,000 14,792,000 14,359,000 12,991,000 12,991,000
Loans, individually evaluated for impairment 6,240,000   6,240,000   4,390,000
Provision for credit losses 201,000 1,026,000 7,006,000 2,955,000  
Charge-offs (658,000) (1,878,000) (748,000) (2,006,000) (2,298,000)
Recoveries 67,000 16,000 622,000 16,000  
Ending balance 21,239,000 13,956,000 21,239,000 13,956,000 14,359,000
Allowance for loans, individually evaluated for impairment 810,000   810,000   377,000
Term [Member] | Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 1,425,000   1,425,000   302,000
Term [Member] | Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 4,815,000   4,815,000   4,088,000
Term [Member] | Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member]          
Beginning balance 5,825,000 6,503,000 6,495,000 6,389,000 6,389,000
Loans, individually evaluated for impairment 2,351,000   2,351,000   2,882,000
Provision for credit losses 677,000 (158,000) (197,000) (193,000)  
Charge-offs 0 0 0 0 (3,633,000)
Recoveries 0 1,000 204,000 150,000  
Ending balance 6,502,000 6,346,000 6,502,000 6,346,000 6,495,000
Allowance for loans, individually evaluated for impairment 605,000   605,000   708,000
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 2,151,000   2,151,000   2,781,000
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 200,000   200,000   101,000
Lines of Credit [Member] | Commercial and Industrial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Home Equity Line of Credit [Member]          
Beginning balance 1,147,000 1,609,000 1,660,000 1,613,000 1,613,000
Loans, individually evaluated for impairment 90,000   90,000   467,000
Provision for credit losses 87,000 (7,000) (428,000) 1,000  
Charge-offs 0 0 0 (12,000)  
Recoveries 0 0 2,000 0  
Ending balance 1,234,000 1,602,000 1,234,000 1,602,000 1,660,000
Allowance for loans, individually evaluated for impairment 0   0   0
Home Equity Line of Credit [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 90,000   90,000   467,000
Home Equity Line of Credit [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Home Equity Line of Credit [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member]          
Beginning balance 238,000 230,000 242,000 211,000 211,000
Loans, individually evaluated for impairment 0   0   0
Provision for credit losses 131,000 20,000 193,000 123,000  
Charge-offs (99,000) (5,000) (184,000) (105,000) (661,000)
Recoveries 5,000 3,000 24,000 19,000  
Ending balance 275,000 $ 248,000 275,000 $ 248,000 242,000
Allowance for loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member] | Real Estate [Member]          
Loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member] | Accounts Receivable and Equipment [Member]          
Loans, individually evaluated for impairment 0   0   0
Credit Card Receivable [Member] | Commercial Portfolio Segment [Member] | Other Collateral [Member]          
Loans, individually evaluated for impairment $ 0   $ 0   $ 0