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NOTE 6 - INCOME TAXES - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2026
Sep. 30, 2025
Sep. 30, 2026
Sep. 30, 2025
INCOME TAXES        
U.S. federal statutory tax rate $ 8,399 $ 8,517 $ 24,210 $ 20,419
State and local income taxes, net of federal income tax effect $ 1,137 $ 1,407 $ 3,225 $ 2,751
Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration] stpr:IA stpr:IA stpr:IA stpr:IA
Tax credits        
Low income housing tax credits $ (1,060) $ (696) $ (3,098) $ (2,208)
Other credits (49) (67) (145) (202)
Nontaxable or nondeductible items        
Tax exempt income, net (7,726) (8,475) (22,715) (23,940)
Interest disallowance 2,947 3,578 8,668 10,020
Bank-owned life insurance (186) (200) (596) (520)
Meals and entertainment 37 25 102 70
Other (193) (156) (597) (446)
Changes in unrecognized tax benefits 324   693  
Other adjustments        
Excess tax benefit on stock options exercised and restricted stock awards vested (92) (111) (777) (637)
Provision adjustment     153 373
Other 24 22 94 24
Effective tax rate $ 3,562 $ 3,844 $ 9,217 $ 5,704
U.S. federal statutory tax rate (in percentage) 21.00% 21.00% 21.00% 21.00%
State and local income taxes, net of federal income tax effect (in percentage) 2.80% 3.50% 2.80% 2.80%
Tax credits        
Low income housing tax credits (in percentage) (2.70%) (1.70%) (2.70%) (2.30%)
Other credits (in percentage) (0.10%) (0.20%) (0.10%) (0.20%)
Nontaxable or nondeductible items        
Tax exempt income, net (in percentage) (19.30%) (20.90%) (19.70%) (24.60%)
Interest disallowance (in percentage) 7.40% 8.80% 7.50% 10.30%
Bank-owned life insurance (in percentage) (0.50%) (0.50%) (0.50%) (0.50%)
Meals and entertainment (in percentage) 0.10% 0.10% 0.10% 0.10%
Other (in percentage) (0.50%) (0.40%) (0.50%) (0.50%)
Changes in unrecognized tax benefits (in percentage) 0.80%   0.60%  
Other adjustments        
Excess tax benefit on stock options exercised and restricted stock awards vested (in Percentage) (0.20%) (0.30%) (0.70%) (0.70%)
Provision adjustment (in percentage)     0.10% 0.50%
Other (in percentage) 0.10% 0.10% 0.10% 0.10%
Effective tax rate (in percentage) 8.90% 9.50% 8.00% 6.00%
Tax Jurisdiction of Domicile [Extensible Enumeration] country:US country:US country:US country:US