0001437749-24-008140 | 10-K | XBRL Viewer

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Note 12 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ACL on loans	$ 6,746	$ 6,119
Non-accrued loan interest	3	11
Lease liability	1,463	1,392
Securities available-for-sale	7,689	9,146
ACL on unfunded commitments	327	547
Other	49	234
Purchase accounting adjustments	48	0
Total deferred tax assets	17,053	17,988
Loan origination costs	(2,512)	(2,123)
MSRs	(3,679)	(3,874)
Stock dividend - FHLB stock	(7)	(35)
Property, plant, and equipment	(1,408)	(1,095)
Purchase accounting adjustments	0	(727)
Lease right-of-use assets	(1,415)	(1,338)
Interest rate swaps designated as cash flow hedge	(1,307)	(2,126)
Total deferred tax liabilities	(10,328)	(11,318)
Net deferred tax assets	6,725	6,670
Restricted Stock [Member]
Share-Based Compensation Cost	113	101
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Cost	$ 615	$ 438

Note 24 - Parent Company Only Financial Information - Condensed Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest expense on subordinated note	$ (1,942)	$ (1,942)	$ (1,722)
Income tax benefit	(9,219)	(7,339)	(10,008)
Net income	36,053	29,649	37,412
Parent Company [Member]
Interest expense on subordinated note	(1,942)	(1,942)	(1,722)
Dividends received from subsidiary	8,919	9,110	9,800
Other expenses	(278)	(274)	(272)
Income before income tax benefit and equity in undistributed net income of subsidiary	6,699	6,894	7,806
Income tax benefit	458	465	419
Equity in undistributed earnings of subsidiary	28,896	22,290	29,187
Net income	$ 36,053	$ 29,649	$ 37,412

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Note 6 - Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Property, Plant and Equipment [Table Text Block]

	December 31,
	2023			2022
Land	$	7,925		$	5,715
Buildings		20,814			16,934
Furniture, fixtures, and equipment		17,962			16,226
Leasehold improvements		2,680			2,461
Building improvements		8,043			7,688
Projects in process		150			537
Subtotal		57,574			49,561
Less accumulated depreciation and amortization		(26,996	)		(24,442	)
Total	$	30,578		$	25,119

Note 8 - Other Real Estate Owned ("OREO") (Details Textual) - Real Estate Owned (OREO) [Member]	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Real Estate Properties	0	1	0
Custody Fees	$ 0	$ 10,000	$ 0
Mortgage Loans in Process of Foreclosure, Amount	$ 96,000	$ 511,000

Note 24 - Parent Company Only Financial Information - Condensed Cash Flow Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 36,053	$ 29,649	$ 37,412
ESOP compensation expense for allocated shares	0	0	1,773
Compensation expense related to stock options and restricted stock awards	2,010	1,971	1,446
Other assets	(4,495)	2,127	(3,670)
Other liabilities	3,093	2,616	(1,491)
Net cash from operating activities	77,669	184,898	109,009
Net cash from (used by) investing activities	77,669	(504,044)	(310,833)
Net proceeds from issuance of subordinated notes	0	0	49,333
Repayment of subordinated notes	0	0	(10,000)
Stock options exercised, net	(273)	568	(2,076)
Common stock repurchased for employee/director taxes paid on restricted stock awards	(355)	(190)	(211)
Issuance of common stock - employee stock purchase plan	1,017	503	0
Common stock repurchased	(223)	(15,628)	(13,961)
Dividends paid on common stock	(7,764)	(7,096)	(4,602)
Net cash (used by) from financing activities	(131,084)	334,092	136,739
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	24,254	14,946	(65,085)
CASH AND CASH EQUIVALENTS, beginning of year	41,437	26,491	91,576
CASH AND CASH EQUIVALENTS, end of year	65,691	41,437	26,491
Parent Company [Member]
Net income	36,053	29,649	37,412
Equity in undistributed net income of subsidiary	(28,896)	(22,290)	(29,187)
Amortization	66	67	61
ESOP compensation expense for allocated shares	0	0	1,482
Compensation expense related to stock options and restricted stock awards	2,010	1,971	1,446
Other assets	246	(297)	(205)
Other liabilities	18	55	569
Net cash from operating activities	9,497	9,155	11,578
Net proceeds from ESOP	0	0	291
Investment in subsidiary	0	0	(25,000)
Net cash from (used by) investing activities	0	0	(24,709)
Net proceeds from issuance of subordinated notes	0	0	49,333
Repayment of subordinated notes	0	0	(10,000)
Stock options exercised, net	(273)	568	(2,076)
Common stock repurchased for employee/director taxes paid on restricted stock awards	(355)	(190)	(211)
Issuance of common stock - employee stock purchase plan	1,017	503	0
Common stock repurchased	(223)	(15,628)	(13,961)
Dividends paid on common stock	(7,764)	(7,096)	(4,602)
Net cash (used by) from financing activities	(7,598)	(21,843)	18,483
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,899	(12,688)	5,352
CASH AND CASH EQUIVALENTS, beginning of year	7,195	19,883	14,531
CASH AND CASH EQUIVALENTS, end of year	$ 9,094	$ 7,195	$ 19,883

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Schedule of Risk Rated Loan by Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, before Allowance for Credit Loss	$ 2,433,015	$ 2,218,852	$ 1,754,175
Financing Receivable, Year One, gross charge-offs	204
Financing Receivable, Year Two, gross charge-offs	1,435
Financing Receivable, Year Three, gross charge-offs	673
Financing Receivable, Year Four, gross charge-offs	290
Financing Receivable, Year Five, gross charge-offs	152
Financing Receivable, gross charge-offs	592
Financing Receivable, Revolving, gross charge-offs	130
Financing Receivable, Revolving, Converted to Term Loan, gross charge-offs	0
Total gross charge-offs	3,476	2,465	1,793
Financing Receivable, Year One	491,485	808,060
Financing Receivable, Year Two	674,717	550,357
Financing Receivable, Year Three	464,272	284,645
Financing Receivable, Year Four	257,540	164,717
Financing Receivable, Year Five	134,306	64,940
Financing Receivable, Prior	196,511	166,172
Financing Receivable, Revolving	213,241	179,462
Financing Receivable, Converted to Term	943	499
Total financing receivable, gross	2,433,015	2,218,852
Pass [Member]
Financing Receivable, Year One	482,667	798,208
Financing Receivable, Year Two	663,043	547,426
Financing Receivable, Year Three	447,175	279,938
Financing Receivable, Year Four	251,907	159,466
Financing Receivable, Year Five	130,922	61,985
Financing Receivable, Prior	188,568	155,636
Financing Receivable, Revolving	202,971	176,074
Financing Receivable, Converted to Term	617	199
Total financing receivable, gross	2,367,870	2,178,932
Watch [Member]
Financing Receivable, Year One	5,523	9,504
Financing Receivable, Year Two	5,446	1,127
Financing Receivable, Year Three	14,276	3,305
Financing Receivable, Year Four	2,366	0
Financing Receivable, Year Five	453	0
Financing Receivable, Prior	3,179	746
Financing Receivable, Revolving	6,376	1,329
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	37,619	16,011
Substandard [Member]
Financing Receivable, Year One	3,152	348
Financing Receivable, Year Two	6,228	1,804
Financing Receivable, Year Three	2,821	1,402
Financing Receivable, Year Four	3,267	2,504
Financing Receivable, Year Five	2,024	2,955
Financing Receivable, Prior	4,511	9,790
Financing Receivable, Revolving	2,150	1,096
Financing Receivable, Converted to Term	326	300
Total financing receivable, gross	24,479	20,199
Special Mention [Member]
Financing Receivable, Year One	143	0
Financing Receivable, Year Two	0	0
Financing Receivable, Year Three	0	0
Financing Receivable, Year Four	0	2,747
Financing Receivable, Year Five	907	0
Financing Receivable, Prior	253	0
Financing Receivable, Revolving	1,345	963
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	2,648	3,710
Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	399
Financing Receivable, Converted to Term	0
Total financing receivable, gross	399
Real Estate Portfolio Segment [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	286,761
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	404,537
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	336,609
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	192,837
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	97,415
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	147,382
Financing Receivable, Revolving	64,042
Financing Receivable, Revolving, Converted to Term Loan	798
Financing Receivable, before Allowance for Credit Loss	1,530,381	1,421,260	1,090,303
Total gross charge-offs	10	(0)	(0)
Financing Receivable, Year One		501,184
Financing Receivable, Year Two		389,085
Financing Receivable, Year Three		206,119
Financing Receivable, Year Four		120,116
Financing Receivable, Year Five		37,852
Financing Receivable, Prior		127,642
Financing Receivable, Revolving		39,063
Financing Receivable, Converted to Term		199
Total financing receivable, gross		1,421,260
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	51,752
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	96,590
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	74,583
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	47,767
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	28,819
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	65,947
Financing Receivable, Revolving	544
Financing Receivable, Revolving, Converted to Term Loan	326
Financing Receivable, before Allowance for Credit Loss	366,328	334,059
Financing Receivable, Year One		95,693
Financing Receivable, Year Two		76,030
Financing Receivable, Year Three		46,498
Financing Receivable, Year Four		41,043
Financing Receivable, Year Five		14,682
Financing Receivable, Prior		60,113
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		334,059
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member] \| Pass [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	48,551
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	91,144
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	61,689
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	46,117
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	27,957
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	61,764
Financing Receivable, Revolving	499
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	337,721
Financing Receivable, Year One		86,189
Financing Receivable, Year Two		76,030
Financing Receivable, Year Three		46,125
Financing Receivable, Year Four		38,930
Financing Receivable, Year Five		14,101
Financing Receivable, Prior		55,271
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		316,646
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member] \| Watch [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	3,201
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	12,894
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	453
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,226
Financing Receivable, Revolving	45
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	24,265
Financing Receivable, Year One		9,504
Financing Receivable, Year Two		0
Financing Receivable, Year Three		373
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		9,877
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member] \| Substandard [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,650
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,957
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	326
Financing Receivable, before Allowance for Credit Loss	3,933
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		581
Financing Receivable, Prior		4,842
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		5,423
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	409
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	409
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		2,113
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		2,113
Real Estate Portfolio Segment [Member] \| Construction Loans [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	120,155
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	110,867
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	46,989
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,219
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	540
Financing Receivable, Revolving	9,284
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	303,054	342,591
Financing Receivable, Year One		193,084
Financing Receivable, Year Two		118,724
Financing Receivable, Year Three		21,966
Financing Receivable, Year Four		8,379
Financing Receivable, Year Five		0
Financing Receivable, Prior		438
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		342,591
Real Estate Portfolio Segment [Member] \| Construction Loans [Member] \| Pass [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	120,155
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	106,168
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	46,989
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,219
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	540
Financing Receivable, Revolving	9,284
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	298,355
Financing Receivable, Year One		193,084
Financing Receivable, Year Two		118,724
Financing Receivable, Year Three		21,966
Financing Receivable, Year Four		8,379
Financing Receivable, Year Five		0
Financing Receivable, Prior		438
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		342,591
Real Estate Portfolio Segment [Member] \| Construction Loans [Member] \| Substandard [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,699
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	4,699
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,583
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	398
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,584
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,525
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	11
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,173
Financing Receivable, Revolving	54,214
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	69,488	55,387
Financing Receivable, Year One, gross charge-offs	0
Financing Receivable, Year Two, gross charge-offs	0
Financing Receivable, Year Three, gross charge-offs	0
Financing Receivable, Year Four, gross charge-offs	0
Financing Receivable, Year Five, gross charge-offs	0
Financing Receivable, gross charge-offs	0
Financing Receivable, Revolving, gross charge-offs	10
Financing Receivable, Revolving, Converted to Term Loan, gross charge-offs	0
Total gross charge-offs	10
Financing Receivable, Year One		4,978
Financing Receivable, Year Two		1,696
Financing Receivable, Year Three		6,818
Financing Receivable, Year Four		11
Financing Receivable, Year Five		1,216
Financing Receivable, Prior		1,605
Financing Receivable, Revolving		39,063
Financing Receivable, Converted to Term		0
Total financing receivable, gross		55,387
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Pass [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,583
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	398
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,584
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,525
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	11
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,137
Financing Receivable, Revolving	54,077
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	69,315
Financing Receivable, Year One		4,978
Financing Receivable, Year Two		1,696
Financing Receivable, Year Three		6,818
Financing Receivable, Year Four		11
Financing Receivable, Year Five		1,203
Financing Receivable, Prior		1,572
Financing Receivable, Revolving		39,063
Financing Receivable, Converted to Term		0
Total financing receivable, gross		55,341
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Watch [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Substandard [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	36
Financing Receivable, Revolving	137
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	173
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		13
Financing Receivable, Prior		33
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		46
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Special Mention [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	103,165
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	176,278
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	122,406
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	80,815
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	30,595
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	54,011
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	472
Financing Receivable, before Allowance for Credit Loss	567,742	469,485
Financing Receivable, Year One		166,388
Financing Receivable, Year Two		129,282
Financing Receivable, Year Three		82,461
Financing Receivable, Year Four		31,878
Financing Receivable, Year Five		17,778
Financing Receivable, Prior		41,499
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		199
Total financing receivable, gross		469,485
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Pass [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	103,165
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	175,412
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	122,406
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	80,815
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	30,595
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	52,008
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	472
Financing Receivable, before Allowance for Credit Loss	564,873
Financing Receivable, Year One		166,388
Financing Receivable, Year Two		129,282
Financing Receivable, Year Three		82,461
Financing Receivable, Year Four		31,878
Financing Receivable, Year Five		15,837
Financing Receivable, Prior		40,526
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		199
Total financing receivable, gross		466,571
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Watch [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Substandard [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	866
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,003
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	2,869
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		1,941
Financing Receivable, Prior		973
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		2,914
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Special Mention [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Real Estate Portfolio Segment [Member] \| Multifamily [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,106
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20,404
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	91,047
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	42,511
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	37,990
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	24,711
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	223,769	219,738
Financing Receivable, Year One		41,041
Financing Receivable, Year Two		63,353
Financing Receivable, Year Three		48,376
Financing Receivable, Year Four		38,805
Financing Receivable, Year Five		4,176
Financing Receivable, Prior		23,987
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		219,738
Real Estate Portfolio Segment [Member] \| Multifamily [Member] \| Pass [Member]
Financing Receivable, Year One, Originated, Current Fiscal Year	7,106
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20,404
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	91,047
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	42,511
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	37,990
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	24,711
Financing Receivable, Revolving	0
Financing Receivable, Revolving, Converted to Term Loan	0
Financing Receivable, before Allowance for Credit Loss	223,769
Financing Receivable, Year One		41,041
Financing Receivable, Year Two		63,353
Financing Receivable, Year Three		48,376
Financing Receivable, Year Four		38,805
Financing Receivable, Year Five		4,176
Financing Receivable, Prior		23,987
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		219,738
Consumer Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss	646,753	569,572	422,043
Total gross charge-offs	3,465	2,465	1,755
Financing Receivable, Year One	185,348	282,539
Financing Receivable, Year Two	237,846	135,998
Financing Receivable, Year Three	104,326	61,868
Financing Receivable, Year Four	49,409	37,736
Financing Receivable, Year Five	29,505	23,824
Financing Receivable, Prior	38,047	26,344
Financing Receivable, Revolving	2,272	1,263
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	646,753	569,572
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member]
Financing Receivable, before Allowance for Credit Loss	569,903	495,941
Financing Receivable, Year One, gross charge-offs	204
Financing Receivable, Year Two, gross charge-offs	1,386
Financing Receivable, Year Three, gross charge-offs	567
Financing Receivable, Year Four, gross charge-offs	290
Financing Receivable, Year Five, gross charge-offs	145
Financing Receivable, gross charge-offs	336
Financing Receivable, Revolving, gross charge-offs	0
Financing Receivable, Revolving, Converted to Term Loan, gross charge-offs	0
Total gross charge-offs	2,928
Financing Receivable, Year One	171,420	253,842
Financing Receivable, Year Two	213,324	123,477
Financing Receivable, Year Three	94,112	46,613
Financing Receivable, Year Four	36,173	31,313
Financing Receivable, Year Five	24,235	18,334
Financing Receivable, Prior	30,633	22,353
Financing Receivable, Revolving	6	9
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	569,903	495,941
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Pass [Member]
Financing Receivable, Year One	171,208	253,495
Financing Receivable, Year Two	212,661	123,264
Financing Receivable, Year Three	93,664	46,476
Financing Receivable, Year Four	36,032	31,251
Financing Receivable, Year Five	23,977	18,165
Financing Receivable, Prior	30,492	22,205
Financing Receivable, Revolving	6	9
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	568,040	494,865
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Watch [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Substandard [Member]
Financing Receivable, Year One	212	347
Financing Receivable, Year Two	663	213
Financing Receivable, Year Three	448	137
Financing Receivable, Year Four	141	62
Financing Receivable, Year Five	258	169
Financing Receivable, Prior	141	148
Financing Receivable, Revolving	0	0
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	1,863	1,076
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Special Mention [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Consumer Portfolio Segment [Member] \| Marine Loans [Member]
Financing Receivable, before Allowance for Credit Loss	73,310	70,567
Financing Receivable, Year One, gross charge-offs	0
Financing Receivable, Year Two, gross charge-offs	47
Financing Receivable, Year Three, gross charge-offs	93
Financing Receivable, Year Four, gross charge-offs	0
Financing Receivable, Year Five, gross charge-offs	7
Financing Receivable, gross charge-offs	256
Financing Receivable, Revolving, gross charge-offs	0
Financing Receivable, Revolving, Converted to Term Loan, gross charge-offs	0
Total gross charge-offs	403
Financing Receivable, Year One	13,619	27,904
Financing Receivable, Year Two	23,963	11,762
Financing Receivable, Year Three	10,039	15,139
Financing Receivable, Year Four	13,167	6,375
Financing Receivable, Year Five	5,267	5,476
Financing Receivable, Prior	7,255	3,911
Financing Receivable, Revolving	0	0
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	73,310	70,567
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Pass [Member]
Financing Receivable, Year One	13,619	27,904
Financing Receivable, Year Two	23,963	11,762
Financing Receivable, Year Three	9,987	15,139
Financing Receivable, Year Four	13,082	6,224
Financing Receivable, Year Five	5,267	5,415
Financing Receivable, Prior	7,050	3,856
Financing Receivable, Revolving	0	0
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	72,968	70,300
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Watch [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Substandard [Member]
Financing Receivable, Year One	0	0
Financing Receivable, Year Two	0	0
Financing Receivable, Year Three	52	0
Financing Receivable, Year Four	85	151
Financing Receivable, Year Five	0	61
Financing Receivable, Prior	205	55
Financing Receivable, Revolving	0	0
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	342	267
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Special Mention [Member]
Financing Receivable, Year One		0
Financing Receivable, Year Two		0
Financing Receivable, Year Three		0
Financing Receivable, Year Four		0
Financing Receivable, Year Five		0
Financing Receivable, Prior		0
Financing Receivable, Revolving		0
Financing Receivable, Converted to Term		0
Total financing receivable, gross		0
Consumer Portfolio Segment [Member] \| Other Consumer Loan [Member]
Financing Receivable, before Allowance for Credit Loss	3,540	3,064
Financing Receivable, Year One, gross charge-offs	0
Financing Receivable, Year Two, gross charge-offs	2
Financing Receivable, Year Three, gross charge-offs	12
Financing Receivable, Year Four, gross charge-offs	0
Financing Receivable, Year Five, gross charge-offs	0
Financing Receivable, gross charge-offs	0
Financing Receivable, Revolving, gross charge-offs	120
Financing Receivable, Revolving, Converted to Term Loan, gross charge-offs	0
Total gross charge-offs	134
Financing Receivable, Year One	309	793
Financing Receivable, Year Two	559	759
Financing Receivable, Year Three	175	116
Financing Receivable, Year Four	69	48
Financing Receivable, Year Five	3	14
Financing Receivable, Prior	159	80
Financing Receivable, Revolving	2,266	1,254
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	3,540	3,064
Consumer Portfolio Segment [Member] \| Other Consumer Loan [Member] \| Pass [Member]
Financing Receivable, Year One	309	792
Financing Receivable, Year Two	559	754
Financing Receivable, Year Three	175	116
Financing Receivable, Year Four	69	48
Financing Receivable, Year Five	3	14
Financing Receivable, Prior	159	80
Financing Receivable, Revolving	2,258	1,251
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	3,532	3,055
Consumer Portfolio Segment [Member] \| Other Consumer Loan [Member] \| Substandard [Member]
Financing Receivable, Year One	0	1
Financing Receivable, Year Two	0	5
Financing Receivable, Year Three	0	0
Financing Receivable, Year Four	0	0
Financing Receivable, Year Five	0	0
Financing Receivable, Prior	0	0
Financing Receivable, Revolving	8	3
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	8	9
Commercial Business Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss	255,881	228,020	241,829
Total gross charge-offs	1	(0)	$ 38
Financing Receivable, Year One	19,376	24,337
Financing Receivable, Year Two	32,334	25,274
Financing Receivable, Year Three	23,337	16,658
Financing Receivable, Year Four	15,294	6,865
Financing Receivable, Year Five	7,386	3,264
Financing Receivable, Prior	11,082	12,186
Financing Receivable, Revolving	146,927	139,136
Financing Receivable, Converted to Term	145	300
Total financing receivable, gross	255,881	228,020
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member]
Financing Receivable, before Allowance for Credit Loss	238,301	196,791
Financing Receivable, Year One, gross charge-offs	0
Financing Receivable, Year Two, gross charge-offs	0
Financing Receivable, Year Three, gross charge-offs	1
Financing Receivable, Year Four, gross charge-offs	0
Financing Receivable, Year Five, gross charge-offs	0
Financing Receivable, gross charge-offs	0
Financing Receivable, Revolving, gross charge-offs	0
Financing Receivable, Revolving, Converted to Term Loan, gross charge-offs	0
Total gross charge-offs	1
Financing Receivable, Year One	19,376	24,337
Financing Receivable, Year Two	32,334	25,274
Financing Receivable, Year Three	23,337	16,658
Financing Receivable, Year Four	15,294	6,865
Financing Receivable, Year Five	7,386	3,264
Financing Receivable, Prior	11,082	12,186
Financing Receivable, Revolving	129,347	107,907
Financing Receivable, Converted to Term	145	300
Total financing receivable, gross	238,301	196,791
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Pass [Member]
Financing Receivable, Year One	13,971	24,337
Financing Receivable, Year Two	32,334	22,561
Financing Receivable, Year Three	19,634	12,461
Financing Receivable, Year Four	11,537	3,940
Financing Receivable, Year Five	5,122	3,074
Financing Receivable, Prior	9,707	7,701
Financing Receivable, Revolving	119,844	104,524
Financing Receivable, Converted to Term	145	0
Total financing receivable, gross	212,294	178,598
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Watch [Member]
Financing Receivable, Year One	2,322	0
Financing Receivable, Year Two	0	1,127
Financing Receivable, Year Three	1,382	2,932
Financing Receivable, Year Four	2,366	0
Financing Receivable, Year Five	0	0
Financing Receivable, Prior	953	746
Financing Receivable, Revolving	5,754	1,327
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	12,777	6,132
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Substandard [Member]
Financing Receivable, Year One	2,940	0
Financing Receivable, Year Two	0	1,586
Financing Receivable, Year Three	2,321	1,265
Financing Receivable, Year Four	1,391	2,291
Financing Receivable, Year Five	1,766	190
Financing Receivable, Prior	169	3,739
Financing Receivable, Revolving	2,005	1,093
Financing Receivable, Converted to Term	0	300
Total financing receivable, gross	10,592	10,464
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Special Mention [Member]
Financing Receivable, Year One	143	0
Financing Receivable, Year Two	0	0
Financing Receivable, Year Three	0	0
Financing Receivable, Year Four	0	634
Financing Receivable, Year Five	498	0
Financing Receivable, Prior	253	0
Financing Receivable, Revolving	1,345	963
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	2,239	1,597
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Doubtful [Member]
Financing Receivable, Year One	0
Financing Receivable, Year Two	0
Financing Receivable, Year Three	0
Financing Receivable, Year Four	0
Financing Receivable, Year Five	0
Financing Receivable, Prior	0
Financing Receivable, Revolving	399
Financing Receivable, Converted to Term	0
Total financing receivable, gross	399
Commercial Business Portfolio Segment [Member] \| Warehouse Lending Loan [Member]
Financing Receivable, before Allowance for Credit Loss	17,580	31,229
Financing Receivable, Year One	0	0
Financing Receivable, Year Two	0	0
Financing Receivable, Year Three	0	0
Financing Receivable, Year Four	0	0
Financing Receivable, Year Five	0	0
Financing Receivable, Prior	0	0
Financing Receivable, Revolving	17,580	31,229
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	17,580	31,229
Commercial Business Portfolio Segment [Member] \| Warehouse Lending Loan [Member] \| Pass [Member]
Financing Receivable, Year One	0	0
Financing Receivable, Year Two	0	0
Financing Receivable, Year Three	0	0
Financing Receivable, Year Four	0	0
Financing Receivable, Year Five	0	0
Financing Receivable, Prior	0	0
Financing Receivable, Revolving	17,003	31,227
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	17,003	31,227
Commercial Business Portfolio Segment [Member] \| Warehouse Lending Loan [Member] \| Watch [Member]
Financing Receivable, Year One	0	0
Financing Receivable, Year Two	0	0
Financing Receivable, Year Three	0	0
Financing Receivable, Year Four	0	0
Financing Receivable, Year Five	0	0
Financing Receivable, Prior	0	0
Financing Receivable, Revolving	577	2
Financing Receivable, Converted to Term	0	0
Total financing receivable, gross	$ 577	$ 2

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 36,053	$ 29,649	$ 37,412
Securities available-for-sale:
Unrealized gain (loss) during period	6,779	(41,849)	(5,150)
Income tax (provision) benefit related to unrealized holding gain (loss)	(1,458)	8,998	1,108
Derivative financial instruments:
Unrealized derivative gain during period	1,651	9,844	1,706
Income tax provision related to unrealized derivative gain	(355)	(2,116)	(367)
Reclassification adjustment for realized (gain) loss, net included in net income	(5,465)	(970)	538
Income tax provision (benefit) related to reclassification, net	1,174	209	(116)
Other comprehensive income (loss), net of tax	2,326	(25,884)	(2,281)
COMPREHENSIVE INCOME	$ 38,379	$ 3,765	$ 35,131

Note 6 - Premises and Equipment

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6 – PREMISES AND EQUIPMENT

Premises and equipment at the dates indicated were as follows:

	December 31,
	2023			2022
Land	$	7,925		$	5,715
Buildings		20,814			16,934
Furniture, fixtures, and equipment		17,962			16,226
Leasehold improvements		2,680			2,461
Building improvements		8,043			7,688
Projects in process		150			537
Subtotal		57,574			49,561
Less accumulated depreciation and amortization		(26,996	)		(24,442	)
Total	$	30,578		$	25,119

Depreciation and amortization expense for these assets totaled $2.6 million, $2.5 million, and $2.7 million for the years ended December 31, 2023, 2022, and 2021, respectively.

Note 7 - Leases - Schedule of Maturity for Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024, operating lease	$ 1,933
2025, operating lease	1,628
2026, operating lease	1,475
2027, operating lease	1,173
2028, operating lease	428
Thereafter, operating lease	955
Total lease payments, operating lease	7,592
Less imputed interest, operating lease	(744)
Total, operating lease	$ 6,848	$ 6,474

Note 9 - Deposits - Schedule Interest Expense by Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest-bearing checking	$ 2,586	$ 495	$ 282
Savings and money market	5,511	3,775	1,604
Certificates of deposit	28,654	5,150	5,043
Total	$ 36,751	$ 9,420	$ 6,929

Note 11 - Debt - Summary of Debt (Details) (Parentheticals)	Dec. 31, 2023	Dec. 31, 2022
Federal Reserve Bank, Bank Term Funding Program [Member]
Interest rate, effective	4.70%
Minimum [Member]
Interest rate	2.00%	1.72%
Maximum [Member]
Interest rate	2.37%	4.60%

Note 7 - Leases - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating lease cost	$ 1,837	$ 1,422	$ 1,433
Short-term lease cost	19	21	5
Total lease cost	$ 1,856	$ 1,443	$ 1,438

Note 24 - Parent Company Only Financial Information

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

NOTE 24 – PARENT COMPANY ONLY FINANCIAL INFORMATION

The Condensed Balance Sheets, Statements of Income, and Statements of Cash Flows for the Company (Parent Only) are presented below:

Condensed Balance Sheets	December 31,
Assets	2023		2022
Cash and due from banks	$	9,094	$	7,195
Investment in subsidiary		305,315		274,092
Other assets		458		704
Total assets	$	314,867	$	281,991
Liabilities and Stockholders' Equity
Subordinated notes, net		49,527		49,461
Other liabilities		852		833
Total liabilities		50,379		50,294
Stockholders' equity		264,488		231,697
Total liabilities and stockholders' equity	$	314,867	$	281,991

Condensed Statements of Income	Year Ended December 31,
	2023			2022			2021
Interest expense on subordinated note	$	(1,942	)	$	(1,942	)	$	(1,722	)
Dividends received from subsidiary		8,919			9,110			9,800
Other expenses		(278	)		(274	)		(272	)
Income before income tax benefit and equity in undistributed net income of subsidiary		6,699			6,894			7,806
Income tax benefit		458			465			419
Equity in undistributed earnings of subsidiary		28,896			22,290			29,187
Net income	$	36,053		$	29,649		$	37,412

Condensed Statements of Cash Flows	Year Ended December 31,
	2023			2022			2021
Cash flows from operating activities:
Net income	$	36,053		$	29,649		$	37,412
Equity in undistributed net income of subsidiary		(28,896	)		(22,290	)		(29,187	)
Amortization		66			67			61
ESOP compensation expense for allocated shares		—			—			1,482
Share-based compensation expense related to stock options and restricted stock		2,010			1,971			1,446
Changes in operating assets and liabilities
Other assets		246			(297	)		(205	)
Other liabilities		18			55			569
Net cash from operating activities		9,497			9,155			11,578
Cash flows used by investing activities:
Net proceeds from ESOP		—			—			291
Investment in subsidiary		—			—			(25,000	)
Net cash used by investing activities		—			—			(24,709	)
Cash flows (used by) from financing activities:
Net proceeds from issuance of subordinated notes		—			—			49,333
Repayment of subordinated notes		—			—			(10,000	)
Stock options exercised, net		(273	)		568			(2,076	)
Common stock repurchased for employee/director taxes paid on restricted stock awards		(355	)		(190	)		(211	)
Issuance of common stock - employee stock purchase plan		1,017			503			—
Common stock repurchased		(223	)		(15,628	)		(13,961	)
Dividends paid on common stock		(7,764	)		(7,096	)		(4,602	)
Net cash (used by) from financing activities		(7,598	)		(21,843	)		18,483
Net increase (decrease) in cash and cash equivalents		1,899			(12,688	)		5,352
Cash and cash equivalents, beginning of year		7,195			19,883			14,531
Cash and cash equivalents, end of year	$	9,094		$	7,195		$	19,883

Note 16 - Fair Value Measurements - Schedule of Reconciliation of Financial Assets and Liabilities with Unobservable Inputs (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Interest Rate Lock Commitments [Member]

Beginning balance, derivative asset (liability)

$ 107

$ 757

$ 4,024

Purchases and issuances, derivative asset (liability)

4,291

3,215

23,164

Sales and settlements, derivative asset (liability)

(4,069)

(3,865)

(26,431)

Ending balance, derivative asset (liability)

329

107

757

Gain (Loss) Included in Earnings, derivative asset (liability)

^[1]

222

(650)

(3,267)

Gain (Loss) Included in Other Comprehensive Income (Loss), derivative asset (liability)

^[2]

Mandatory and Best Effort Forward Commitments [Member]

Beginning balance, derivative asset (liability)

(38)

808

(67)

Purchases and issuances, derivative asset (liability)

6,383

2,526

Sales and settlements, derivative asset (liability)

(216)

(7,229)

(1,651)

Ending balance, derivative asset (liability)

(188)

(38)

808

Gain (Loss) Included in Earnings, derivative asset (liability)

^[1]

(150)

(846)

875

Gain (Loss) Included in Other Comprehensive Income (Loss), derivative asset (liability)

^[2]

$ 0

Securities Available for Sale [Member]

Beginning balance, asset

$ 1,138

1,111

Purchases and Issuance, asset

Sales and Settlements, asset

(13)

Ending balance, asset

1,138

Gain (Loss) Included in Earnings, asset

^[1]

Gain (Loss) Included in Other Comprehensive Income (Loss), asset

^[2]

$ 27

[1]	Relating to items held at end of period included in income.
[2]	Relating to items held at end of period included in other comprehensive income (loss).

Note 18 - Derivatives (Details Textual) - USD ($)	12 Months Ended
Note 18 - Derivatives (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Unrealized Gain (Loss) on Derivatives	$ (3,814,000)	$ 8,857,000	$ 2,244,000
Asset Pledged as Collateral [Member] \| Interest Rate Swap Agreements [Member]
Securities Received as Collateral	569,000
Designated as Hedging Instrument [Member]
Financial Asset, Closed Portfolio, Portfolio Layer Method, Amortized Cost	236,700,000
Hedged Asset, Fair Value Hedge, Cumulative Increase (Decrease)	3,200,000
Derivative, Amount of Hedged Item	60,000,000
Not Designated as Hedging Instrument [Member]
Unrealized Gain (Loss) on Derivatives	75,000	$ (2,600,000)	$ 5,100,000
Interest Rate Swap [Member]
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	$ 3,600,000

Note 10 - Employee Benefits (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage	100.00%
Defined Contribution Plan, Cost	$ 1.7	$ 1.9	$ 1.7
The 401K Plan One [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100.00%
The 401K Plan One [Member] \| Minimum [Member]
Defined Contribution Plan, Contribution By Employee, Percent	1.00%
The 401K Plan One [Member] \| Maximum [Member]
Defined Contribution Plan, Contribution By Employee, Percent	3.00%
The 401K Plan Two [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
The 401K Plan Two [Member] \| Minimum [Member]
Defined Contribution Plan, Contribution By Employee, Percent	4.00%
The 401K Plan Two [Member] \| Maximum [Member]
Defined Contribution Plan, Contribution By Employee, Percent	5.00%

Note 3 - Investments (Details Textual)	12 Months Ended
Note 3 - Investments (Details Textual)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Securities, Held-to-Maturity, Accrued Interest, before Allowance for Credit Loss	$ 116,000	$ 116,000
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	1,500,000	1,200,000
Debt Securities, Held-to-Maturity, Nonaccrual	$ 0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	0
Debt Securities, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	7
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	30
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	180
Other Than Temporary Impairment on Investments	$ 0	0	$ 0
Proceeds from Sale of Debt Securities, Available-for-Sale	0	0	0
Debt Securities, Held-to-Maturity, 90 Days or More Past Due, Still Accruing	0
Debt Securities, Available-for-Sale, Realized Gain (Loss)	$ 0	$ 0	$ 0

Note 13 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]

COMMITMENTS TO EXTEND CREDIT	December 31,
REAL ESTATE LOANS	2023		2022
Commercial	$	3,472	$	1,260
Construction and development		154,611		201,708
One-to-four-family (includes locks for saleable loans)		23,751		10,713
Home equity		94,026		77,566
Multi-family		2,945		2,999
Total real estate loans		278,805		294,246
CONSUMER LOANS		29,517		39,406
COMMERCIAL BUSINESS LOANS
C&I		164,873		150,109
Warehouse lending		61,837		64,781
Total commercial business loans		226,710		214,890
Total commitments to extend credit	$	535,032	$	548,542

Note 20 - Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	For the Year Ended December 31,
	2023			2022			2021
Dividend yield		3.25	%		2.59	%		1.58	%
Expected volatility		28.24	%		26.86	%		37.10	%
Risk-free interest rate		4.35	%		2.88	%		1.01	%
Expected term in years		6.5			6.5			6.5
Weighted-average grant date fair value per option granted	$	7.61		$	7.13		$	10.67

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

					Weighted-Average
			Weighted-		Remaining
			Average		Contractual Term In		Aggregate
	Shares		Exercise Price		Years		Intrinsic Value
Outstanding at January 1, 2021		671,754	$	19.45		6.58	$	5,721,159
Granted		118,850	$	35.46		—		—
Less exercised		176,978	$	12.73		—	$	4,265,369
Forfeited or expired		—		—		—		—
Outstanding at December 31, 2021		613,626	$	25.24		7.17	$	5,362,902

Outstanding at January 1, 2022		613,626	$	25.24		7.17	$	5,362,902
Granted		99,200	$	30.94		—		—
Less exercised		64,994	$	19.75		—	$	790,558
Forfeited or expired		—		—		—		—
Outstanding at December 31, 2022		647,832	$	26.67		6.84	$	4,627,255

Outstanding at January 1, 2023		647,832	$	26.67		6.84	$	4,627,255
Granted		103,000	$	30.73		—		—
Less exercised		47,734	$	10.17		—	$	970,064
Forfeited or expired		40,819	$	32.96		—		—
Outstanding at December 31, 2023		662,279	$	28.12		6.69	$	5,852,975

Expected to vest, assuming a 0.31% annual forfeiture rate at December 31, 2023⁽¹⁾		650,507	$	28.10		6.60	$	5,761,706

Exercisable at December 31, 2023		383,462	$	26.94		5.52	$	3,842,104

Nonvested Restricted Stock Shares Activity [Table Text Block]

			Weighted-Average
			Grant-Date Fair Value
Nonvested Shares	Shares		Per Share
Nonvested at January 1, 2021		110,184	$	24.35
Granted		41,350		35.46
Less vested		29,862		24.78
Forfeited or expired		—		—
Nonvested at December 31, 2021		121,672	$	28.02

Nonvested at January 1, 2022		121,672	$	28.02
Granted		35,050		30.94
Less vested		38,192		28.12
Forfeited or expired		—		—
Nonvested at December 31, 2022		118,530	$	28.85

Nonvested at January 1, 2023		118,530	$	28.85
Granted		37,600		30.73
Less vested		44,462		28.24
Forfeited or expired		9,524		30.96
Nonvested at December 31, 2023		102,144	$	29.61

Note 9 - Deposits - Schedule of Deposit Liabilities (Details) - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Noninterest-bearing checking

$ 654,048

$ 537,938

Interest-bearing checking

^[1]

244,028

135,127

Savings

151,630

134,358

Money market

^[2]

359,063

574,290

Certificates of deposit less than $100,000

^[3]

587,858

440,785

Certificates of deposit of $100,000 through $250,000

429,373

195,447

Certificates of deposit of $250,000 and over

79,540

93,560

Escrow accounts related to mortgages serviced

^[4]

16,783

16,236

Total deposits

$ 2,522,323

$ 2,127,741

[1]	Includes $70.2 million and $2.3 million of brokered deposits at December 31, 2023 and 2022, respectively.
[2]	Includes $1,000 and $59.7 million of brokered deposits at December 31, 2023 and 2022, respectively.
[3]	Includes $361.3 million and $332.0 million of brokered certificates of deposit at December 31, 2023 and 2022, respectively.
[4]	Noninterest-bearing accounts.

Note 14 - Significant Concentration of Credit Risk (Details Textual)	12 Months Ended
	Dec. 31, 2023
Construction Land Development and Other Land Concentration [Member]
Concentration Risk, Percentage of Total Regulatory Capital	89.40%

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual)		12 Months Ended
	Jan. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($) $ / shares
Number of Bank Branches		27
Number of Operating Segments		2
Earnings Per Share, Basic (in dollars per share) \| $ / shares		$ 4.63	$ 3.75	$ 4.48
Earnings Per Share, Diluted (in dollars per share) \| $ / shares		$ 4.56	$ 3.7	$ 4.37
Cash, Uninsured Amount		$ 27,000	$ 281,000
Federal Home Loan Bank Stock		2,114,000	10,611,000
FHLB Impairment		0	0	$ 0
Marketing and Advertising Expense		1,349,000	897,000	634,000
Goodwill, Impairment Loss		$ 0	0	$ 0
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		7 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		25 years
Furniture Fixtures and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		10 years
Furniture Fixtures and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years
Previously Reported [Member]
Earnings Per Share, Basic (in dollars per share) \| $ / shares				$ 4.42
Earnings Per Share, Diluted (in dollars per share) \| $ / shares				$ 4.32
Mortgage Servicing Rights [Member]
Servicing Asset		$ 9,090,000	$ 18,017,000
Subsequent Event [Member] \| Mortgage Servicing Rights [Member]
Servicing Asset	$ 1,290,000,000
Servicing Asset at Fair Value, Disposals	16,600,000
Servicing Asset at Amortized Cost, Disposals	$ 8,100,000
Servicing Assets Sold, Percent of Portfolio	45.60%

Note 11 - Debt (Details Textual) - USD ($) $ in Thousands		24 Months Ended
Note 11 - Debt (Details Textual) - USD ($) $ in Thousands	Feb. 10, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available, Percentage of Total Assets		45.00%
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged		$ 1,070,000
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available		686,200
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds		681,900
Financing Receivable, before Allowance for Credit Loss		2,433,015	$ 2,218,852	$ 1,754,175
Short-Term Debt		93,746	186,528
Fixed to Floating Rate Subordinated Note Due2031 [Member]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	3.75%
Debt, Offering Price, Percentage	100.00%
Proceeds from Debt, Net of Issuance Costs	$ 49,300
Fixed to Floating Rate Subordinated Note Due2031 [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.37%
Federal Reserve Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		351,600	205,800
Short-Term Debt		0	0
Federal Reserve Bank, Bank Term Funding Program [Member]
Line of Credit Facility, Current Borrowing Capacity		90,500
Long-Term Line of Credit		89,900
Other Financial Institutions [Member]
Short-Term Debt		0
Line of Credit Facility, Remaining Borrowing Capacity		101,000
Asset Pledged as Collateral [Member] \| Federal Reserve Bank, Bank Term Funding Program [Member]
Marketable Securities		77,000
Asset Pledged as Collateral [Member] \| Consumer Loan [Member]
Financing Receivable, before Allowance for Credit Loss		$ 631,100	$ 579,800

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Schedule of Amortized Cost of Nonaccrual Loans (Details) - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Financing Receivable, Nonaccrual, No Allowance

$ 1,357

$ 966

Financing Receivable, Nonaccrual, With Allowance

9,595

7,686

Financing Receivable, Nonaccrual

^[1]

10,952

8,652

Real Estate Portfolio Segment [Member]

Financing Receivable, Nonaccrual, No Allowance

1,357

966

Financing Receivable, Nonaccrual, With Allowance

4,699

Financing Receivable, Nonaccrual

^[1]

6,056

966

Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]

Financing Receivable, Nonaccrual, No Allowance

1,088

Financing Receivable, Nonaccrual, With Allowance

Financing Receivable, Nonaccrual

^[1]

1,088

Real Estate Portfolio Segment [Member] | Construction Loans [Member]

Financing Receivable, Nonaccrual, No Allowance

Financing Receivable, Nonaccrual, With Allowance

4,699

Financing Receivable, Nonaccrual

^[1]

4,699

Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]

Financing Receivable, Nonaccrual, No Allowance

173

Financing Receivable, Nonaccrual, With Allowance

Financing Receivable, Nonaccrual

^[1]

173

Real Estate Portfolio Segment [Member] | One-to-four Family Loan [Member]

Financing Receivable, Nonaccrual, No Allowance

920

Financing Receivable, Nonaccrual, With Allowance

Financing Receivable, Nonaccrual

^[1]

920

Consumer Portfolio Segment [Member]

Financing Receivable, Nonaccrual, No Allowance

Financing Receivable, Nonaccrual, With Allowance

2,213

1,352

Financing Receivable, Nonaccrual

^[1]

2,213

1,352

Consumer Portfolio Segment [Member] | Indirect Home Improvement Loan [Member]

Financing Receivable, Nonaccrual, No Allowance

Financing Receivable, Nonaccrual, With Allowance

1,863

1,076

Financing Receivable, Nonaccrual

^[1]

1,863

1,076

Consumer Portfolio Segment [Member] | Marine Loans [Member]

Financing Receivable, Nonaccrual, No Allowance

Financing Receivable, Nonaccrual, With Allowance

342

267

Financing Receivable, Nonaccrual

^[1]

342

267

Consumer Portfolio Segment [Member] | Other Consumer Loan [Member]

Financing Receivable, Nonaccrual, No Allowance

Financing Receivable, Nonaccrual, With Allowance

Financing Receivable, Nonaccrual

^[1]

Commercial Business Portfolio Segment [Member]

Financing Receivable, Nonaccrual

^[1]

2,683

6,334

Commercial Business Portfolio Segment [Member] | Commercial Loan [Member]

Financing Receivable, Nonaccrual, No Allowance

Financing Receivable, Nonaccrual, With Allowance

2,683

6,334

Financing Receivable, Nonaccrual

^[1]

$ 2,683

$ 6,334

[1]	Includes past due loans as applicable.

Note 23 - Goodwill and Other Intangible Assets - Schedule of Changes in Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance, net	$ 3,369,000
Amortization	(3,464,000)	$ (691,000)	$ (691,000)
Balance, net	17,343,000	3,369,000
Core Deposits [Member]
Balance	7,490,000	7,490,000	7,490,000
Balance, accumulated amortization	(4,121,000)	(3,430,000)	(2,739,000)
Balance, net	3,369,000	4,060,000	4,751,000
Amortization	(3,464,000)	(691,000)	(691,000)
Additions as a result of the Branch Purchase	17,438,000
Balance	24,928,000	7,490,000	7,490,000
Balance, accumulated amortization	(7,585,000)	(4,121,000)	(3,430,000)
Balance, net	$ 17,343,000	$ 3,369,000	4,060,000
Core Deposits [Member] \| Net Amount [Member]
Amortization			$ (706,000)

Note 12 - Income Taxes - Reconciliation of Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income tax provision at statutory rate	$ 9,507	$ 7,767	$ 9,958
Income tax provision at statutory rate, Percent	21.00%	21.00%	21.00%
Tax exempt income	$ (333)	$ (852)	$ (492)
Tax exempt income, Percent	(0.70%)	(2.30%)	(1.00%)
Nondeductible items resulting in increase in tax	$ 165	$ 31	$ 28
Nondeductible items resulting in increase in tax, Percent	0.40%	0.10%	0.00%
Increase in tax resulting from other items	$ 36	$ 274	$ 100
Increase in tax resulting from other items, Percent	0.10%	0.70%	0.20%
Equity compensation	$ (208)	$ (146)	$ (883)
Equity compensation, Percent	(0.50%)	(0.40%)	(1.90%)
Executive compensation	$ 52	$ 265	$ 979
Executive compensation, Percent	0.10%	0.70%	2.10%
ESOP	$ 0	$ 0	$ 318
ESOP, Percent	0.00%	0.00%	0.70%
Total provision for income taxes	$ 9,219	$ 7,339	$ 10,008
Total, Percent	20.40%	19.80%	21.10%

Note 20 - Stock-based Compensation - Schedule of Valuation Assumptions (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Dividend yield	3.25%	2.59%	1.58%
Expected volatility	28.24%	26.86%	37.10%
Risk-free interest rate	4.35%	2.88%	1.01%
Expected term in years (Year)	6 years 6 months	6 years 6 months	6 years 6 months
Weighted-average grant date fair value per option granted (in dollars per share)	$ 7.61	$ 7.13	$ 10.67

Note 11 - Debt - Summary of Advances From Federal Home Loan Bank (Details) - FHLB and FRB BTFP [Member] $ in Thousands	Dec. 31, 2023 USD ($)
2024, balances	$ 93,746
2024, interest rates	4.60%

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	December 31,
REAL ESTATE LOANS	2023			2022
Commercial	$	366,328		$	334,059
Construction and development		303,054			342,591
Home equity		69,488			55,387
One-to-four-family (excludes loans held for sale)		567,742			469,485
Multi-family		223,769			219,738
Total real estate loans		1,530,381			1,421,260
CONSUMER LOANS
Indirect home improvement		569,903			495,941
Marine		73,310			70,567
Other consumer		3,540			3,064
Total consumer loans		646,753			569,572
COMMERCIAL BUSINESS LOANS
Commercial and industrial		238,301			196,791
Warehouse lending		17,580			31,229
Total commercial business loans		255,881			228,020
Total loans receivable, gross		2,433,015			2,218,852
ACL on loans		(31,534	)		(27,992	)
Total loans receivable, net	$	2,401,481		$	2,190,860

Financing Receivable, Allowance for Credit Loss [Table Text Block]

	At or For the Year Ended December 31, 2023
	Real						Commercial
ACL ON LOANS	Estate			Consumer			Business			Unallocated		Total
Beginning balance	$	12,123		$	12,109		$	3,760		$	—	$	27,992
Provision for credit losses on loans		1,994			3,465			311			—		5,770
Charge-offs		(10	)		(3,465	)		(1	)		—		(3,476	)
Recoveries		—			1,248			—			—		1,248
Net charge-offs		(10	)		(2,217	)		(1	)		—		(2,228	)
Total ending ACL balance	$	14,107		$	13,357		$	4,070		$	—	$	31,534

	At or For the Year Ended December 31, 2022
	Real						Commercial
ACL ON LOANS	Estate			Consumer			Business			Unallocated			Total
Beginning balance, prior to adoption of ASC 326	$	14,798		$	4,280		$	6,536		$	21		$	25,635
Impact of adopting ASC 326		(5,234	)		6,078			(3,682	)		(21	)		(2,859	)
Provision for credit losses on loans		2,559			3,158			906			—			6,623
Charge-offs		—			(2,465	)		—			—			(2,465	)
Recoveries		—			1,058			—			—			1,058
Net charge-offs		—			(1,407	)		—			—			(1,407	)
Total ending ACL balance	$	12,123		$	12,109		$	3,760		$	—		$	27,992

	At or For the Year Ended December 31, 2021
						Commercial
ALLOWANCE FOR LOAN LOSSES	Real Estate		Consumer			Business			Unallocated			Total
Beginning balance	$	13,846	$	6,696		$	4,939		$	691		$	26,172
Provision for (recapture of) loan losses		952		(1,417	)		1,635			(670	)		500
Charge-offs		—		(1,755	)		(38	)		—			(1,793	)
Recoveries		—		756			—			—			756
Net charge-offs		—		(999	)		(38	)		—			(1,037	)
Total ending allowance for loan losses balance	$	14,798	$	4,280		$	6,536		$	21		$	25,635
Period end amount allocated to:
Loans individually evaluated for impairment	$	23	$	219		$	921		$	—		$	1,163
Loans collectively evaluated for impairment		14,775		4,061			5,615			21			24,472
Ending balance	$	14,798	$	4,280		$	6,536		$	21		$	25,635
LOANS RECEIVABLE
Loans individually evaluated for impairment	$	781	$	629		$	4,419		$	—		$	5,829
Loans collectively evaluated for impairment		1,089,522		421,414			237,410			—			1,748,346
Ending balance	$	1,090,303	$	422,043		$	241,829		$	—		$	1,754,175

Financing Receivable, Modified [Table Text Block]

	Payment Deferral
	Amortized Cost		% of Total Loan
December 31, 2023	Basis		Type			Financial Effect
Commercial real estate	$	1,088		0.3	%	Deferred payments and capitalized interest for a weighted-average period of 1.5 years.

	Combination - Term Extension and Interest Rate Reduction
	Amortized Cost		% of Total Loan
December 31, 2023	Basis		Type			Financial Effect
C&I	$	2,940		1.2	%	Reduced weighted-average contractual interest rate from 7.5% to 4.1%, and added a weighted-average 5 years to the life of the loans.

Financing Receivable, Past Due [Table Text Block]

	December 31, 2023
	30-59		60-89
	Days		Days		90 Days		Total				Total
	Past		Past		or More		Past				Loans		Non-
REAL ESTATE LOANS	Due		Due		Past Due		Due		Current		Receivable		Accrual ⁽¹⁾
Commercial	$	—	$	—	$	—	$	—	$	366,328	$	366,328	$	1,088
Construction and development		—		—		—		—		303,054		303,054		4,699
Home equity		79		25		136		240		69,248		69,488		173
One-to-four-family		—		96		—		96		567,646		567,742		96
Multi-family		—		—		—		—		223,769		223,769		—
Total real estate loans		79		121		136		336		1,530,045		1,530,381		6,056
CONSUMER LOANS
Indirect home improvement		1,759		1,248		777		3,784		566,119		569,903		1,863
Marine		373		243		137		753		72,557		73,310		342
Other consumer		57		18		6		81		3,459		3,540		8
Total consumer loans		2,189		1,509		920		4,618		642,135		646,753		2,213
COMMERCIAL BUSINESS LOANS
C&I		—		—		2,514		2,514		235,787		238,301		2,683
Warehouse lending		—		—		—		—		17,580		17,580		—
Total commercial business loans		—		—		2,514		2,514		253,367		255,881		2,683
Total loans	$	2,268	$	1,630	$	3,570	$	7,468	$	2,425,547	$	2,433,015	$	10,952

	December 31, 2022
	30-59		60-89
	Days		Days		90 Days		Total				Total
	Past		Past		or More		Past				Loans		Non-
REAL ESTATE LOANS	Due		Due		Past Due		Due		Current		Receivable		Accrual ⁽¹⁾
Commercial	$	—	$	—	$	—	$	—	$	334,059	$	334,059	$	—
Construction and development		—		—		—		—		342,591		342,591		—
Home equity		29		104		16		149		55,238		55,387		46
One-to-four-family		—		—		463		463		469,022		469,485		920
Multi-family		—		—		—		—		219,738		219,738		—
Total real estate loans		29		104		479		612		1,420,648		1,421,260		966
CONSUMER LOANS
Indirect home improvement		2,298		685		532		3,515		492,426		495,941		1,076
Marine		650		385		86		1,121		69,446		70,567		267
Other consumer		32		37		5		74		2,990		3,064		9
Total consumer loans		2,980		1,107		623		4,710		564,862		569,572		1,352
COMMERCIAL BUSINESS LOANS
C&I		1		—		2,617		2,618		194,173		196,791		6,334
Warehouse lending		—		—		—		—		31,229		31,229		—
Total commercial business loans		1		—		2,617		2,618		225,402		228,020		6,334
Total loans	$	3,010	$	1,211	$	3,719	$	7,940	$	2,210,912	$	2,218,852	$	8,652

Financing Receivable Credit Quality Indicators [Table Text Block]

	December 31, 2023
															Revolving Loans
REAL ESTATE LOANS	Term Loans by Year of Origination														Converted
Commercial	2023		2022		2021		2020		2019		Prior		Revolving Loans		to Term		Total Loans
Pass	$	48,551	$	91,144	$	61,689	$	46,117	$	27,957	$	61,764	$	499	$	—	$	337,721
Watch		3,201		5,446		12,894		—		453		2,226		45		—		24,265
Special mention		—		—		—		—		409		—		—		—		409
Substandard		—		—		—		1,650		—		1,957		—		326		3,933
Total commercial		51,752		96,590		74,583		47,767		28,819		65,947		544		326		366,328
Construction and development
Pass		120,155		106,168		46,989		15,219		—		540		9,284		—		298,355
Substandard		—		4,699		—		—		—		—		—		—		4,699
Total construction and development		120,155		110,867		46,989		15,219		—		540		9,284		—		303,054
Home equity
Pass		4,583		398		1,584		6,525		11		2,137		54,077		—		69,315
Substandard		—		—		—		—		—		36		137		—		173
Total home equity		4,583		398		1,584		6,525		11		2,173		54,214		—		69,488
Home equity gross charge-offs		—		—		—		—		—		—		10		—		10
One-to-four-family
Pass		103,165		175,412		122,406		80,815		30,595		52,008		—		472		564,873
Substandard		—		866		—		—		—		2,003		—		—		2,869
Total one-to-four-family		103,165		176,278		122,406		80,815		30,595		54,011		—		472		567,742
Multi-family
Pass		7,106		20,404		91,047		42,511		37,990		24,711		—		—		223,769
Total multi-family		7,106		20,404		91,047		42,511		37,990		24,711		—		—		223,769
Total real estate loans	$	286,761	$	404,537	$	336,609	$	192,837	$	97,415	$	147,382	$	64,042	$	798	$	1,530,381

	December 31, 2023
															Revolving Loans
CONSUMER LOANS	Term Loans by Year of Origination														Converted
Indirect home improvement	2023		2022		2021		2020		2019		Prior		Revolving Loans		to Term		Total Loans
Pass	$	171,208	$	212,661	$	93,664	$	36,032	$	23,977	$	30,492	$	6	$	—	$	568,040
Substandard		212		663		448		141		258		141		—		—		1,863
Total indirect home improvement		171,420		213,324		94,112		36,173		24,235		30,633		6		—		569,903
Indirect home improvement gross charge-offs		204		1,386		567		290		145		336		—		—		2,928
Marine
Pass		13,619		23,963		9,987		13,082		5,267		7,050		—		—		72,968
Substandard		—		—		52		85		—		205		—		—		342
Total marine		13,619		23,963		10,039		13,167		5,267		7,255		—		—		73,310
Marine gross charge-offs		—		47		93		—		7		256		—		—		403
Other consumer
Pass		309		559		175		69		3		159		2,258		—		3,532
Substandard		—		—		—		—		—		—		8		—		8
Total other consumer		309		559		175		69		3		159		2,266		—		3,540
Other consumer gross charge-offs		—		2		12		—		—		—		120		—		134
Total consumer loans	$	185,348	$	237,846	$	104,326	$	49,409	$	29,505	$	38,047	$	2,272	$	—	$	646,753

	December 31, 2023
COMMERCIAL															Revolving Loans
BUSINESS LOANS	Term Loans by Year of Origination														Converted
C&I	2023		2022		2021		2020		2019		Prior		Revolving Loans		to Term		Total Loans
Pass	$	13,971	$	32,334	$	19,634	$	11,537	$	5,122	$	9,707	$	119,844	$	145	$	212,294
Watch		2,322		—		1,382		2,366		—		953		5,754		—		12,777
Special mention		143		—		—		—		498		253		1,345		—		2,239
Substandard		2,940		—		2,321		1,391		1,766		169		2,005		—		10,592
Doubtful		—		—		—		—		—		—		399		—		399
Total C&I		19,376		32,334		23,337		15,294		7,386		11,082		129,347		145		238,301
C&I gross charge-offs		—		—		1		—		—		—		—		—		1
Warehouse lending
Pass		—		—		—		—		—		—		17,003		—		17,003
Watch		—		—		—		—		—		—		577		—		577
Total warehouse lending		—		—		—		—		—		—		17,580		—		17,580
Total commercial business loans	$	19,376	$	32,334	$	23,337	$	15,294	$	7,386	$	11,082	$	146,927	$	145	$	255,881

TOTAL LOANS RECEIVABLE, GROSS
Pass	$	482,667	$	663,043	$	447,175	$	251,907	$	130,922	$	188,568	$	202,971	$	617	$	2,367,870
Watch		5,523		5,446		14,276		2,366		453		3,179		6,376		—		37,619
Special mention		143		—		—		—		907		253		1,345		—		2,648
Substandard		3,152		6,228		2,821		3,267		2,024		4,511		2,150		326		24,479
Doubtful		—		—		—		—		—		—		399		—		399
Total loans receivable, gross	$	491,485	$	674,717	$	464,272	$	257,540	$	134,306	$	196,511	$	213,241	$	943	$	2,433,015
Total gross charge-offs	$	204	$	1,435	$	673	$	290	$	152	$	592	$	130	$	—	$	3,476

	December 31, 2022
															Revolving Loans
REAL ESTATE LOANS	Term Loans by Year of Origination														Converted
Commercial	2022		2021		2020		2019		2018		Prior		Revolving Loans		to Term		Total Loans
Pass	$	86,189	$	76,030	$	46,125	$	38,930	$	14,101	$	55,271	$	—	$	—	$	316,646
Watch		9,504		—		373		—		—		—		—		—		9,877
Special mention		—		—		—		2,113		—		—		—		—		2,113
Substandard		—		—		—		—		581		4,842		—		—		5,423
Total commercial		95,693		76,030		46,498		41,043		14,682		60,113		—		—		334,059
Construction and development
Pass		193,084		118,724		21,966		8,379		—		438		—		—		342,591
Total construction and development		193,084		118,724		21,966		8,379		—		438		—		—		342,591
Home equity
Pass		4,978		1,696		6,818		11		1,203		1,572		39,063		—		55,341
Watch		—		—		—		—		—		—		—		—		—
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		13		33		—		—		46
Total home equity		4,978		1,696		6,818		11		1,216		1,605		39,063		—		55,387
One-to-four-family
Pass		166,388		129,282		82,461		31,878		15,837		40,526		—		199		466,571
Watch		—		—		—		—		—		—		—		—		—
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		1,941		973		—		—		2,914
Total one-to-four-family		166,388		129,282		82,461		31,878		17,778		41,499		—		199		469,485
Multi-family
Pass		41,041		63,353		48,376		38,805		4,176		23,987		—		—		219,738
Total multi-family		41,041		63,353		48,376		38,805		4,176		23,987		—		—		219,738
Total real estate loans	$	501,184	$	389,085	$	206,119	$	120,116	$	37,852	$	127,642	$	39,063	$	199	$	1,421,260

	December 31, 2022
															Revolving Loans
CONSUMER LOANS	Term Loans by Year of Origination														Converted
Indirect home improvement	2022		2021		2020		2019		2018		Prior		Revolving Loans		to Term		Total Loans
Pass	$	253,495	$	123,264	$	46,476	$	31,251	$	18,165	$	22,205	$	9	$	—	$	494,865
Watch		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		347		213		137		62		169		148		—		—		1,076
Total indirect home improvement		253,842		123,477		46,613		31,313		18,334		22,353		9		—		495,941
Marine
Pass		27,904		11,762		15,139		6,224		5,415		3,856		—		—		70,300
Watch		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		151		61		55		—		—		267
Total marine		27,904		11,762		15,139		6,375		5,476		3,911		—		—		70,567
Other consumer
Pass		792		754		116		48		14		80		1,251		—		3,055
Substandard		1		5		—		—		—		—		3		—		9
Total other consumer		793		759		116		48		14		80		1,254		—		3,064
Total consumer loans	$	282,539	$	135,998	$	61,868	$	37,736	$	23,824	$	26,344	$	1,263	$	—	$	569,572

	December 31, 2022
COMMERCIAL															Revolving Loans
BUSINESS LOANS	Term Loans by Year of Origination														Converted
C&I	2022		2021		2020		2019		2018		Prior		Revolving Loans		to Term		Total Loans
Pass	$	24,337	$	22,561	$	12,461	$	3,940	$	3,074	$	7,701	$	104,524	$	—	$	178,598
Watch		—		1,127		2,932		—		—		746		1,327		—		6,132
Special mention		—		—		—		634		—		—		963		—		1,597
Substandard		—		1,586		1,265		2,291		190		3,739		1,093		300		10,464
Total C&I		24,337		25,274		16,658		6,865		3,264		12,186		107,907		300		196,791
Warehouse lending
Pass		—		—		—		—		—		—		31,227		—		31,227
Watch		—		—		—		—		—		—		2		—		2
Total warehouse lending		—		—		—		—		—		—		31,229		—		31,229
Total commercial business loans	$	24,337	$	25,274	$	16,658	$	6,865	$	3,264	$	12,186	$	139,136	$	300	$	228,020

TOTAL LOANS RECEIVABLE, GROSS
Pass	$	798,208	$	547,426	$	279,938	$	159,466	$	61,985	$	155,636	$	176,074	$	199	$	2,178,932
Watch		9,504		1,127		3,305		—		—		746		1,329		—		16,011
Special mention		—		—		—		2,747		—		—		963		—		3,710
Substandard		348		1,804		1,402		2,504		2,955		9,790		1,096		300		20,199
Total loans receivable, gross	$	808,060	$	550,357	$	284,645	$	164,717	$	64,940	$	166,172	$	179,462	$	499	$	2,218,852

Financing Receivable, Nonaccrual [Table Text Block]

	December 31, 2023						December 31, 2022
	Nonaccrual with		Nonaccrual with		Total		Nonaccrual with		Nonaccrual with		Total
REAL ESTATE LOANS	No ACL		ACL		Nonaccrual		No ACL		ACL		Nonaccrual
Commercial	$	1,088	$	—	$	1,088	$	—	$	—	$	—
Construction and development		—		4,699		4,699		—		—		—
Home equity		173		—		173		46		—		46
One-to-four-family		96		—		96		920		—		920
		1,357		4,699		6,056		966		—		966
CONSUMER LOANS
Indirect home improvement		—		1,863		1,863		—		1,076		1,076
Marine		—		342		342		—		267		267
Other consumer		—		8		8		—		9		9
		—		2,213		2,213		—		1,352		1,352
COMMERCIAL BUSINESS LOANS
C&I		—		2,683		2,683		—		6,334		6,334

Total	$	1,357	$	9,595	$	10,952	$	966	$	7,686	$	8,652

Financing Receivable, Collateral Dependent Loans [Table Text Block]

	December 31, 2023								December 31, 2022
					Other						Other
	Commercial		Residential		Non-Real				Residential		Non-Real
REAL ESTATE LOANS	Real Estate		Real Estate		Estate		Total		Real Estate		Estate		Total
Commercial	$	1,088	$	—	$	—	$	1,088	$	—	$	—	$	—
Construction and development		4,699		—		—		4,699		—		—		—
Home equity		—		173		—		173		46	$	—	$	46
One-to-four-family		—		96		—		96		920		—		920
		5,787		269		—		6,056		966		—		966
CONSUMER LOANS
Indirect home improvement		—		—		1,863		1,863		—		1,076		1,076
Marine		—		—		342		342		—		267		267
		—		—		2,205		2,205		—		1,343		1,343
COMMERCIAL BUSINESS LOANS
C&I		—		—		2,683		2,683		—		6,334		6,334
Total	$	5,787	$	269	$	4,888	$	10,944	$	966	$	7,677	$	8,643

Related Party [Member]

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	At December 31,
	2023			2022
Beginning balance	$	3,445		$	4,207
Additions		—			—
Repayments		(102	)		(762	)
Ending balance	$	3,343		$	3,445

Note 3 - Investments - Schedule of Debt Securities, Held-to-Maturity, Allowance for Credit Loss Roll Forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning ACL balance	$ 31	$ 0
Provision for (recapture of) credit losses	14	(41)
Securities charged-off	0	0
Recoveries	0	0
Total ending ACL balance	45	31
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning ACL balance	$ 0	72
Total ending ACL balance		$ 0

Note 19 - Accumulated Other Comprehensive Income (Loss) - Changes in Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 231,697	$ 247,507	$ 230,007
Other comprehensive income (loss), net of tax	2,326	(25,884)	(2,281)
Balance	264,488	231,697	247,507
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Balance	7,761	794	(967)
Other comprehensive income before reclassification, net of tax	1,296	7,728	1,339
Amounts reclassified from accumulated other comprehensive loss, net of tax	(4,291)	(761)	422
Other comprehensive income (loss), net of tax	(2,995)	6,967	1,761
Balance	4,766	7,761	794
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(33,393)	(542)	3,500
Other comprehensive income before reclassification, net of tax	5,321	(32,851)	(4,042)
Amounts reclassified from accumulated other comprehensive loss, net of tax	0	0	0
Other comprehensive income (loss), net of tax	5,321	(32,851)	(4,042)
Balance	(28,072)	(33,393)	(542)
AOCI Attributable to Parent [Member]
Balance	(25,632)	252	2,533
Other comprehensive income before reclassification, net of tax	6,617	(25,123)	(2,703)
Amounts reclassified from accumulated other comprehensive loss, net of tax	(4,291)	(761)	422
Other comprehensive income (loss), net of tax	2,326	(25,884)	(2,281)
Balance	$ (23,306)	$ (25,632)	$ 252

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Note 21 - Business Segments (Details Textual)

12 Months Ended

Dec. 31, 2023

USD ($)

Dec. 31, 2022

USD ($)

Dec. 31, 2021

USD ($)

Number of Operating Segments

Number of Bank Branches

Loans Receivable, Fair Value Disclosure

$ 15,088,000

$ 14,035,000

Noninterest Expense

^[1]

93,747,000

79,183,000

$ 76,242,000

Home Lending [Member]

Noninterest Expense

^[1]

19,980,000

19,460,000

19,685,000

Home Lending [Member] | Allocated Overhead Expense [Member]

Noninterest Expense

6,100,000

6,200,000

7,300,000

Residential Mortgage [Member]

Increase (Decrease) in Finance Receivables

447,000

(1,700,000)

(29,000)

Loans Receivable, Fair Value Disclosure

$ 15,100,000

$ 14,000,000

$ 17,800,000

[1]

Noninterest expense includes allocated overhead expense from general corporate activities. Allocation is determined based on a combination of segment assets and FTEs. For the years ended December 31, 2023, 2022, and 2021, the Home Lending segment included allocated overhead expenses of $6.1 million, $6.2 million, and $7.3 million, respectively.

Note 18 - Derivatives - Schedule of Offsetting of Derivative Assets (Details) - Interest Rate Swap [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative Asset, Before Offset	$ 6,648	$ 9,870
Derivative Asset, Offset	153	0
Derivative asset	6,495	9,870
Derivative Assets, Financial Instruments Collateral	0	0
Derivative Asset, Net	$ 6,495	$ 9,870

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

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-URI https://asc.fasb.org//1943274/2147483444/210-20-55-10

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-10

+ Details

Note 2 - Business Combination - Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Thousands

Dec. 31, 2023

Feb. 24, 2023

Dec. 31, 2022

Assets

Goodwill

$ 3,592

$ 2,312

Columbia State Bank [Member]

Assets

Cash and cash equivalents

$ 336,157

Loans receivable

63,191

Premises and equipment

6,342

Accrued interest receivable

530

Core deposit intangible ("CDI")

17,438

Goodwill

1,280

Other assets

Total assets acquired

424,949

Liabilities

Noninterest-bearing accounts

225,567

Interest-bearing accounts

199,350

Total deposits

424,917

Accrued interest payable

Other liabilities

Total liabilities assumed

424,949

Columbia State Bank [Member] | Reported Value by Acquiree [Member]

Assets

Cash and cash equivalents

336,157

Loans receivable

66,093

Premises and equipment

6,342

Accrued interest receivable

530

Core deposit intangible ("CDI")

Goodwill

Other assets

Total assets acquired

409,133

Liabilities

Noninterest-bearing accounts

225,567

Interest-bearing accounts

199,898

Total deposits

425,465

Accrued interest payable

Other liabilities

Total liabilities assumed

425,497

Columbia State Bank [Member] | Fair Value Adjustment [Member]

Assets

Cash and cash equivalents

Loans receivable

^[1]

(2,902)

Premises and equipment

Accrued interest receivable

Core deposit intangible ("CDI")

^[2]

17,438

Goodwill

^[3]

1,280

Other assets

Total assets acquired

15,816

Liabilities

Noninterest-bearing accounts

Interest-bearing accounts

^[4]

(548)

Total deposits

(548)

Accrued interest payable

Other liabilities

Total liabilities assumed

$ (548)

[1]	The fair value discount for acquired loans was determined by separate adjustments to reflect a credit risk and marketability component and a yield component reflecting the differential between portfolio and market yields. The discount on acquired loans will be accreted back into interest income using the effective yield method. None of the loans acquired are purchased financial assets with credit deterioration. The fair value of the loans is $63.2 million and the gross amount due is $66.1 million, none of which is expected to be uncollectable.
[2]	The fair value adjustment represents the value of the core deposit base assumed in the Branch Purchase based on a study performed by an independent consulting firm. This amount was recorded by the Company as an identifiable intangible asset and will be amortized as an expense on an accelerated basis over the average life of the core deposit base, which is estimated to be 10 years.
[3]	The fair value adjustment represents the value of the goodwill calculated from the purchase based on the purchase price, less the fair value of assets acquired net of liabilities assumed. The goodwill of $1.3 million is attributable to the workforce and customer relationships associated with the branches. All of the goodwill is deductible for tax purposes and will be amortized over a 15-year period. The goodwill was assigned to the Commercial and Consumer Banking segment.
[4]	The fair value of time deposits was calculated using a discounted cash flow analysis that calculated the present value of the projected cash flows from the portfolio versus the present value of a similar portfolio with a similar maturity profile at current market rates. This adjustment represents a difference in interest rates from the time deposits acquired and the estimated wholesale funding rates used in the application of fair value accounting. The discounted amount will be amortized into expense as an increase in interest expense over the maturity profile of the acquired time deposits.

Note 23 - Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	Other Intangible Assets
			Accumulated
	Gross CDI		Amortization			Net CDI
Balance, December 31, 2020	$	7,490	$	(2,739	)	$	4,751
Amortization		—		(691	)		(706	)
Balance, December 31, 2021		7,490		(3,430	)		4,060
Amortization		—		(691	)		(691	)
Balance, December 31, 2022		7,490		(4,121	)		3,369
Additions as a result of the Branch Purchase		17,438		—			17,438
Amortization		—		(3,464	)		(3,464	)
Balance, December 31, 2023	$	24,928	$	(7,585	)	$	17,343

Core Deposits [Member]

Notes Tables

Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]

2024	$	3,633
2025		3,191
2026		2,846
2027		2,500
2028		2,110
Thereafter		3,063
Total	$	17,343

Note 18 - Derivatives - Schedule of Hedging Relationship (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reclassification adjustment for realized (gain) loss, net included in net income	$ (5,465)	$ (970)	$ 538
Interest Expense [Member]
Total amounts presented on the Consolidated Statements of Income	36,751	9,420	6,929
Net interest income (expense) recognized on cash flows of derivatives designated as hedging instruments	0	0	0
Interest Expense [Member] \| Designated as Hedging Instrument [Member] \| Securities Investment [Member] \| Interest Rate Swap [Member]
Net gains (losses) on fair value hedging relationships: Interest rate swaps – securities, Recognized on hedged items	0	0	0
Recognized on derivatives designated as hedging instruments	0	0	0
Net income (expense) recognized on fair value hedges	0	0	0
Interest Expense [Member] \| Designated as Hedging Instrument [Member] \| Brokered Deposits and Borrowings [Member] \| Interest Rate Swap [Member]
Reclassification adjustment for realized (gain) loss, net included in net income	5,465	970	(538)
Net income (expense) recognized on cash flow hedges	5,465	970	(538)
Interest Income [Member]
Total amounts presented on the Consolidated Statements of Income	12,247	7,046	5,637
Net interest income (expense) recognized on cash flows of derivatives designated as hedging instruments	1,509	0	0
Interest Income [Member] \| Designated as Hedging Instrument [Member] \| Securities Investment [Member] \| Interest Rate Swap [Member]
Net gains (losses) on fair value hedging relationships: Interest rate swaps – securities, Recognized on hedged items	892	(4,107)	0
Recognized on derivatives designated as hedging instruments	(892)	4,103	0
Net income (expense) recognized on fair value hedges	1,509	(4)	0
Interest Income [Member] \| Designated as Hedging Instrument [Member] \| Brokered Deposits and Borrowings [Member] \| Interest Rate Swap [Member]
Reclassification adjustment for realized (gain) loss, net included in net income	0	0	0
Net income (expense) recognized on cash flow hedges	$ 0	$ 0	$ 0

Note 7 - Leases

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

NOTE 7 – LEASES

The Company has operating leases for retail bank and home lending branches, loan production offices, and certain equipment. The Company’s leases have remaining lease terms of three months to six years and six months, some of which include options to extend the leases for up to five years.

The components of lease cost (included in occupancy expense on the Consolidated Statements of Income) for the years indicated are as follows:

	For Year Ended December 31,
Lease cost:	2023		2022		2021
Operating lease cost	$	1,837	$	1,422	$	1,433
Short-term lease cost		19		21		5
Total lease cost	$	1,856	$	1,443	$	1,438

The following table provides supplemental information related to operating leases at or for the years indicated:

Cash paid for amounts included in the	At or For the Year Ended December 31,
measurement of lease liabilities:	2023			2022
Operating cash flows from operating leases	$	1,882		$	1,431
Weighted average remaining lease term - operating leases (in years)		4.0			4.6
Weighted average discount rate - operating leases		2.95	%		2.42	%

The Company’s leases typically do not contain a discount rate implicit in the lease contract. As an alternative, the discount rate used in determining the lease liability for each individual lease was the FHLB of Des Moines’ fixed advance rate.

Maturities of operating lease liabilities at December 31, 2023 for future periods are as follows:

2024	$	1,933
2025		1,628
2026		1,475
2027		1,173
2028		428
Thereafter		955
Total lease payments		7,592
Less imputed interest		(744	)
Total	$	6,848

Note 12 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	For the Year Ending December 31,
Provision for income taxes	2023			2022			2021
Current	$	9,912		$	8,183		$	8,258
Deferred		(693	)		(844	)		1,750
Total provision for income taxes	$	9,219		$	7,339		$	10,008

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	December 31,
	2023						2022						2021
	Amount			Rate			Amount			Rate			Amount			Rate
Income tax provision at statutory rate	$	9,507			21.0	%	$	7,767			21.0	%	$	9,958			21.0	%
Tax exempt income		(333	)		(0.7	)		(852	)		(2.3	)		(492	)		(1.0	)
Nondeductible items resulting in increase in tax		165			0.4			31			0.1			28			—
Increase in tax resulting from other items		36			0.1			274			0.7			100			0.2
Equity compensation		(208	)		(0.5	)		(146	)		(0.4	)		(883	)		(1.9	)
Executive compensation		52			0.1			265			0.7			979			2.1
ESOP		—			—			—			—			318			0.7
Total	$	9,219			20.4	%	$	7,339			19.8	%	$	10,008			21.1	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred Tax Assets	December 31,
	2023			2022
ACL on loans	$	6,746		$	6,119
Non-accrued loan interest		3			11
Restricted stock awards		113			101
Non-qualified stock options		615			438
Lease liability		1,463			1,392
Securities available-for-sale		7,689			9,146
ACL on unfunded commitments		327			547
Other		49			234
Purchase accounting adjustments		48			—
Total deferred tax assets		17,053			17,988
Deferred Tax Liabilities
Loan origination costs		(2,512	)		(2,123	)
MSRs		(3,679	)		(3,874	)
Stock dividend - FHLB stock		(7	)		(35	)
Property, plant, and equipment		(1,408	)		(1,095	)
Purchase accounting adjustments		—			(727	)
Lease right-of-use assets		(1,415	)		(1,338	)
Interest rate swaps designated as cash flow hedge		(1,307	)		(2,126	)
Total deferred tax liabilities		(10,328	)		(11,318	)
Net deferred tax assets	$	6,725		$	6,670

Note 14 - Significant Concentration of Credit Risk

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Concentration Risk Disclosure [Text Block]

NOTE 14 – SIGNIFICANT CONCENTRATION OF CREDIT RISK

Most of the Company’s commercial and multi-family real estate, construction, residential, and commercial business lending activities are with customers located in Western Washington, and various location in Oregon state, near the one loan production office located in the Tri-Cities, Washington, and our newest loan production office in Vancouver, Washington. The Company originates real estate, consumer, and commercial business loans and has concentrations in these areas, however, indirect home improvement loans, including solar-related home improvement loans are originated through a network of home improvement contractors and dealers located throughout Washington, Oregon, California, Idaho, Colorado, Arizona, Minnesota, Nevada, Texas, Utah, Massachusetts, Montana, and recently New Hampshire. Loans are generally secured by collateral and rights to collateral vary and are legally documented to the extent practicable. Local economic conditions may affect borrowers’ ability to meet the stated repayment terms. The concentration on commercial real estate remains below the 300% of Risk Based Capital regulatory threshold and the subset of construction concentration, excluding owner-occupied loans is within Board approved limits. The construction, land development, and other land concentration represents less than 100% of the Bank’s total regulatory capital at 89.4% and is focused on in city, in fill vertical construction financing in King and Snohomish counties. Local economic conditions may affect borrowers’ ability to meet the stated repayment terms.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 36,053	$ 29,649	$ 37,412
Adjustments to reconcile net income to net cash from operating activities
Provision for credit losses	4,774	6,217	500
Depreciation, amortization and accretion	12,649	14,004	15,183
Compensation expense related to stock options and restricted stock awards	2,010	1,971	1,446
ESOP compensation expense for allocated shares	0	0	1,773
(Benefit) provision for deferred income taxes	(693)	(844)	1,750
Earnings on cash surrender value of BOLI	(920)	(876)	(866)
Gain on sale of loans held for sale	(6,711)	(7,321)	(30,977)
Gain on sale of portfolio loans	0	(596)	(106)
Origination of loans held for sale	(377,144)	(566,898)	(1,353,636)
Proceeds from sale of loans held for sale	411,484	708,400	1,444,305
Impairment (recovery) of MSRs	48	(1)	(2,059)
(Gain) loss on sale of OREO	(148)	0	9
Changes in operating assets and liabilities
Accrued interest receivable	(2,331)	(3,550)	(564)
Other assets	(4,495)	2,127	(3,670)
Other liabilities	3,093	2,616	(1,491)
Net cash from operating activities	77,669	184,898	109,009
CASH FLOWS FROM (USED BY) INVESTING ACTIVITIES
Maturities, prepayments, and calls	17,295	21,201	29,863
Purchases	(76,030)	(22,968)	(130,138)
Purchases	0	(1,000)	0
Maturities of certificates of deposit at other financial institutions	4,186	5,830	1,736
Purchase of certificates of deposit at other financial institutions	(23,641)	0	0
Portfolio loan originations and principal collections, net	(185,024)	(534,335)	(214,133)
Net cash from acquisitions	336,157	0	0
Proceeds from sale of portfolio loans	0	39,034	2,699
Purchase of portfolio loans	(2,818)	(5,736)	(1,618)
Proceeds from sale of OREO, net	718	145	81
Purchase of premises and equipment	(1,671)	(1,551)	(1,984)
Proceeds from bank owned life insurance death benefits	0	1,169	0
Change in FHLB stock, net	8,497	(5,833)	2,661
Net cash from (used by) investing activities	77,669	(504,044)	(310,833)
CASH FLOWS (USED BY) FROM FINANCING ACTIVITIES
Net (decrease) increase in deposits	(30,704)	211,935	241,537
Proceeds from borrowings	2,164,338	3,003,617	148,907
Repayments of borrowings	(2,257,120)	(2,859,617)	(272,188)
Dividends paid on common stock	(7,764)	(7,096)	(4,602)
Net proceeds from issuance of subordinated notes	0	0	49,333
Repayment of subordinated notes	0	0	(10,000)
Stock options exercised, net	(273)	568	(2,076)
Common stock repurchased for employee/director taxes paid on restricted stock awards	(355)	(190)	(211)
Issuance of common stock - employee stock purchase plan	1,017	503	0
Common stock repurchased	(223)	(15,628)	(13,961)
Net cash (used by) from financing activities	(131,084)	334,092	136,739
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	24,254	14,946	(65,085)
CASH AND CASH EQUIVALENTS, beginning of year	41,437	26,491	91,576
CASH AND CASH EQUIVALENTS, end of year	65,691	41,437	26,491
SUPPLEMENTARY DISCLOSURES OF CASH FLOW INFORMATION
Interest on deposits and borrowings	38,744	10,968	8,174
Income taxes	10,396	4,693	11,083
SUPPLEMENTARY DISCLOSURES OF NONCASH OPERATING, INVESTING AND FINANCING ACTIVITIES
Change in unrealized gain (loss) on available-for-sale investment securities	6,779	(41,849)	(5,150)
Change in unrealized (loss) gain on fair value and cash flow hedges	(3,814)	8,857	2,244
Retention in gross MSRs from loan sales	2,772	5,400	9,760
OREO received in settlement of loans	0	145	0
Transfer of closed retail branch to OREO	0	570	0
ROU assets in exchange for lease liabilities	2,034	3,049	979
Acquisitions:
Assets acquired	87,512	0	0
Liabilities assumed	$ 424,949	$ 0	$ 0

Note 21 - Business Segments (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	At or For the Year Ended December 31, 2023
	Commercial
	and Consumer
Condensed income statement:	Banking			Home Lending			Total
Net interest income ⁽¹⁾	$	111,737		$	11,566		$	123,303
Provision for credit losses		(3,494	)		(1,280	)		(4,774	)
Noninterest income⁽²⁾		10,368			10,122			20,490
Noninterest expense⁽³⁾		(73,767	)		(19,980	)		(93,747	)
Income before provision for income taxes		44,844			428			45,272
Provision for income taxes		(9,132	)		(87	)		(9,219	)
Net income	$	35,712		$	341		$	36,053
Total average assets for period ended	$	2,315,806		$	527,442		$	2,843,248
FTEs		447			123			570

	At or For the For the Year Ended December 31, 2022
	Commercial
	and Consumer
Condensed income statement:	Banking			Home Lending			Total
Net interest income ⁽¹⁾	$	93,358		$	10,922		$	104,280
Provision for credit losses		(5,064	)		(1,153	)		(6,217	)
Noninterest income⁽²⁾		10,158			7,950			18,108
Noninterest expense⁽³⁾		(59,723	)		(19,460	)		(79,183	)
Income (loss) before (provision) benefit for income taxes		38,729			(1,741	)		36,988
(Provision) benefit for income taxes		(7,684	)		345			(7,339	)
Net income (loss)	$	31,045		$	(1,396	)	$	29,649
Total average assets for period ended	$	2,018,263		$	417,431		$	2,435,694
FTEs		405			132			537

	At or For the Year Ended December 31, 2021
	Commercial
	and Consumer
Condensed income statement:	Banking			Home Lending			Total
Net interest income ⁽¹⁾	$	78,306		$	8,343		$	86,649
(Provision for) recovery of loan losses		(2,613	)		2,113			(500	)
Noninterest income ⁽²⁾		8,545			28,968			37,513
Noninterest expense⁽³⁾		(56,557	)		(19,685	)		(76,242	)
Income before provision for income taxes		27,681			19,739			47,420
Provision for income taxes		(5,842	)		(4,166	)		(10,008	)
Net income	$	21,839		$	15,573		$	37,412
Total average assets for period ended	$	1,779,850		$	409,363		$	2,189,213
FTEs		384			152			536

Note 24 - Parent Company Only Financial Information - Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and due from banks	$ 17,083	$ 10,525
Other assets	18,395	17,240
TOTAL ASSETS	2,972,669	2,632,900
Subordinated notes, net	49,527	49,461
Other liabilities	35,737	30,999
Total liabilities	2,708,181	2,401,203
Stockholders' equity	264,488	231,697	$ 247,507	$ 230,007
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	2,972,669	2,632,900
Parent Company [Member]
Cash and due from banks	9,094	7,195
Investment in subsidiary	305,315	274,092
Other assets	458	704
TOTAL ASSETS	314,867	281,991
Subordinated notes, net	49,527	49,461
Other liabilities	852	833
Total liabilities	50,379	50,294
Stockholders' equity	264,488	231,697
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 314,867	$ 281,991

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Financial Statement Presentation – The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and with prevailing practices within the banking and securities industries. In preparing such financial statements, management is required to make certain estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the balance sheet and the reported amounts of revenues and expenses for the reporting period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for credit losses, fair value adjustments from assets and liabilities acquired in a business combination, fair value of financial instruments, the valuation of MSRs, deferred income taxes, and if needed, a deferred tax asset valuation allowance.

Amounts presented in the consolidated financial statements and footnote tables are rounded and presented to the nearest thousands of dollars except per share amounts. If the amounts are above $1.0 million, they are rounded one decimal point, and if they are above $1.0 billion, they are rounded two decimal points.

Consolidation, Policy [Policy Text Block]

Principles of Consolidation – The consolidated financial statements include the accounts of FS Bancorp and its wholly owned subsidiary, 1st Security Bank. All material intercompany accounts have been eliminated in consolidation.

Segment Reporting, Policy [Policy Text Block]

Segment Reporting – The Company operates in two business segments through the Bank: commercial and consumer banking and home lending. The Company’s business segments are determined based on the products and services provided, as well as the nature of the related business activities, and they reflect the way financial information is regularly reviewed for the purpose of allocating resources and evaluating performance of the Company’s businesses. The results for these business segments are based on management’s accounting process, which assigns income statement items and assets to each responsible operating segment. This process is dynamic and is based on management’s view of the Company’s operations. See “Note 21 – Business Segments.”

Subsequent Events, Policy [Policy Text Block]

Subsequent Events – The Company has evaluated events and transactions subsequent to December 31, 2023, for potential recognition or disclosure. On January 31, 2024, the Company completed the sale of MSRs relating to certain single family mortgage loans serviced for the Federal National Mortgage Association (“Fannie Mae”) and the Federal Home Loan Mortgage Corporation (“Freddie Mac,” and together with Fannie Mae, the “Agencies”) with an aggregate unpaid principal balance of approximately $1.29 billion to an approved Agency seller and servicer. The total purchase price for the MSRs was approximately $16.6 million and an amortized cost of $8.1 million, which is subject to certain customary holdbacks and adjustments. The sale represented approximately 45.6% of the Company’s total MSR portfolio as of January 31, 2024. The Agencies consented to the transfer of the MSRs.

Accounting Changes and Error Correction [Policy Text Block]

Error Corrections - The Company has evaluated error corrections in earnings per share as follows:

Earnings Per Share

Prior presentations of earnings per share were revised due to the improper inclusion of certain unvested shares of the Company’s commons stock in the denominator of basic and diluted earnings per share. As a result of the inclusion, earnings per share was understated for the year ended December 31, 2021. Basic earnings per share for December 31, 2021 was updated to $4.48, from $4.42 as previously reported, and diluted earnings per share was updated to $4.37, from $4.32 as previously reported.

Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents – Cash and cash equivalents include cash and due from banks, and interest-bearing balances due from other banks and the FRB and have an original maturity of 90 days or less at the time of purchase. At times, cash balances may exceed FDIC insured limits. At December 31, 2023 and 2022, the Company had $27,000 and $281,000, respectively, of cash and due from banks and interest-bearing deposits at other financial institutions in excess of FDIC insured limits.

Marketable Securities, Policy [Policy Text Block]

Securities – Securities are classified as held-to-maturity when the Company has the ability and positive intent to hold them to maturity. Securities classified as held-to-maturity are carried at cost, adjusted for amortization of premiums to the earliest callable date and accretion of discounts to the maturity date and, if appropriate, any credit impairment losses. Securities available-for-sale consist of debt securities that the Company has the intent and ability to hold for an indefinite period, but not necessarily to maturity. Such securities may be sold to implement the Company’s asset/liability management strategies and in response to changes in interest rates and similar factors. Securities available-for-sale are reported at fair value. Realized gains and losses on securities available-for-sale, determined using the specific identification method, are included in results of operations. Amortization of premiums and accretion of discounts are recognized as adjustments to yield over the contractual lives of the related securities with the exception of premiums for non-contingently callable debt securities which are amortized to the earliest call date, rather than the contractual maturity date. Dividends and interest income are recognized when earned.

Management no longer evaluates securities for other-than-temporary impairment, as ASC Subtopic 326-30, Financial Instruments - Credit Losses - Available for Sale Debt Securities, changes the accounting for recognizing impairment on available for sale and held to maturity debt securities. Each quarter management evaluates impairment where there has been a decline in fair value below the amortized cost basis of a security to determine whether there is a credit loss associated with the decline in fair value. Management considers the nature of the collateral, potential future changes in collateral values, default rates, delinquency rates, third-party guarantees, credit ratings, interest rate changes since purchase, volatility of the security’s fair value and historical loss information for financial assets secured with similar collateral among other factors. Credit losses are calculated individually, rather than collectively, using a discounted cash flow method, whereby management compares the present value of expected cash flows with the amortized cost basis of the security. The credit loss component recognized through the Provision for Credit Losses on the Consolidated Statements of Income. (See Note 3 – Investments).

Investment, Policy [Policy Text Block]

Federal Home Loan Bank Stock – The Bank’s investment in FHLB stock is carried at cost, which approximates fair value. As a member of the FHLB system, the Bank is required to maintain an investment in capital stock of the FHLB. The Bank’s required minimum level of investment in FHLB stock is based on specific percentages of its outstanding mortgages, total assets, or FHLB advances. At December 31, 2023 and 2022, the Bank’s investment in FHLB stock was $2.1 million and $10.6 million, respectively. The Bank was in compliance with the FHLB minimum investment requirement at December 31, 2023 and 2022.

Management evaluates FHLB stock for impairment annually. Management’s determination of whether these investments are impaired is based on its assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as (1) the significance of any decline in net assets of the FHLB as compared with the capital stock amount for the FHLB and the length of time this situation has persisted; (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB; (3) the impact of legislative and regulatory changes on institutions and, accordingly, the customer base of the FHLB; and (4) the liquidity position of the FHLB. Based on its evaluation, management determined that there was no impairment of FHLB stock for the years ended December 31, 2023, 2022, and 2021.

Financing Receivable, Held-for-Sale [Policy Text Block]

Loans Held for Sale – The Bank records all mortgage loans held for sale at fair value. Fair value is determined by outstanding commitments from investors or current investor yield requirements calculated on the aggregate loan basis. Gains and losses on fair value changes of loans held for sale are recorded in the gain on sale of loans component of noninterest income. Origination fees and costs are recognized in earnings at the time of origination. Mortgage loans held for sale are sold with the mortgage service rights either released or retained by the Bank. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. All sales are made with limited recourse against the Company.

Other Real Estate Owned [Policy Text Block]

Other Real Estate Owned – OREO is recorded initially at the lower of cost or fair value less selling costs, with any initial charge made to the allowance for credit losses ("ACL") on loans. Costs relating to development and improvement of the properties or assets are capitalized while costs relating to holding the properties or assets are expensed. Valuations are periodically performed by management, and a charge to earnings is recorded if the recorded value of a property exceeds its estimated net realizable value.

Derivatives, Policy [Policy Text Block]

Derivatives – Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free-standing derivatives. The fair value of the interest rate lock is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitments to fund the loans. The Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest on the loan is locked. Changes in the fair values of these derivatives are reported in “Gain on sale of loans” on the Consolidated Statements of Income.

The accounting for changes in the fair value of derivatives depends on the intended use of the derivative and resulting designation. The Company’s hedging policies permit the use of various derivative financial instruments to manage interest rate risk or to hedge specified assets and liabilities. To qualify for hedge accounting, derivatives must be highly effective at reducing the risk associated with the exposure being hedged and must be designated as a hedge at the inception of the derivative contract. If derivative instruments are designated as fair value hedges, and such hedges are highly effective, both the change in the fair value of the hedge and the hedged item are included in current earnings. If derivative instruments are designated as cash flow hedges, fair value adjustments related to the effective portion are recorded in other comprehensive income and are reclassified to earnings when the hedged transaction is reflected in earnings. Ineffective portions of cash flow hedges are reflected in earnings as they occur. Actual cash receipts and/or payments and related accruals on derivatives related to hedges are recorded as adjustments to the interest income or interest expense associated with the hedged item. During the life of the hedge, the Company formally assesses whether derivatives designated as hedging instruments continue to be highly effective in offsetting changes in the fair value or cash flows of hedged items. If it is determined that a hedge has ceased to be highly effective, the Company will discontinue hedge accounting prospectively. At such time, previous adjustments to the carrying value of the hedged item are reversed into current earnings and the derivative instrument is reclassified to a trading position recorded at fair value. For derivatives not designated as hedges, changes in fair value are recognized in earnings, in noninterest income.

Financing Receivable [Policy Text Block]

Loans Receivable – Loans receivable, are stated at the amount of unpaid principal reduced by the ACL on loans and net deferred fees or costs and premiums or discounts. Interest on loans is calculated using the simple interest method based on the daily balance of the principal amount outstanding and is credited to income as earned. Loan fees, net of direct origination costs, are deferred and amortized over the life of the loan using the effective yield method. If the loan is repaid prior to maturity, the remaining unamortized net deferred loan origination fee is recognized in income at the time of repayment.

Income Recognition on Nonaccrual Loans and Securities – Interest on loans is accrued daily based on the principal amount outstanding. Generally, the accrual of interest on loans is discontinued when, in management’s opinion, the borrower may be unable to meet payments as they become due or when they are past due 90 days as to either principal or interest (based on contractual terms), unless they are well secured and in the process of collection. All interest accrued but not collected for loans that are placed on nonaccrual status or charged off are reversed against interest income. Subsequent collections on a cash basis are applied proportionately to past due principal and interest, unless collectability of principal is in doubt, in which case all payments are applied to principal. Loans are returned to accrual status when the loan is performing according to its contractual terms for at least six months and the collectability of principal and interest is no longer doubtful. While less common, similar interest reversal and nonaccrual treatment is applied to investment securities if their ultimate collectability becomes questionable.

Allowance for Credit Losses, Held to Maturity Securities [Policy Text Block]

Allowance for Credit Losses on Held-to-Maturity Securities – Management measures expected credit losses on held-to-maturity securities by individual security. Accrued interest receivable on held-to-maturity debt securities is excluded from the estimate of credit losses. The estimate of expected credit losses considers credit ratings and historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts.

The held-to-maturity portfolio consists entirely of corporate securities. Securities are generally rated investment grade. Securities are analyzed individually to establish a reserve.

Allowance for Credit Losses, Available for Sale Securities [Policy Text Block]

Allowance for Credit Losses on Available-for-Sale Securities – For available-for-sale securities in an unrealized loss position, management first assesses whether it intends to sell, or is more likely than not to be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an ACL is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis.

Changes in the ACL are recorded as a provision for (recovery of) credit loss expense. Losses are charged against the ACL when management believes the uncollectability of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities is not included in the estimate of credit losses.

Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]

Allowance for Credit Losses on Loans – The ACL on loans is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes the uncollectability of a loan balance is confirmed and recoveries are credited to the allowance when received. In the case of recoveries, amounts may not exceed the aggregate of amounts previously charged off.

Management utilizes relevant available information, from internal and external sources, relating to past events, current conditions, historical loss experience, and reasonable and supportable forecasts. The lookback period in the analysis includes historical data from 2009 to present. Adjustments to historical loss information are made when management determines historical data is not likely reflective of the current portfolio such as limited data sets or lack of default or loss history. Management may selectively apply external market data to subjectively adjust the Company’s own loss history including index or peer data. Accrued interest receivable is excluded from the estimate of credit losses on loans.

Financing Receivable, Loans Collective Assessment [Policy Text Block]

Collective Assessment – The ACL on loans is measured on a collective cohort basis when similar risk characteristics exist. Generally, collectively assessed loans are grouped by call report code and then risk-grade grouping. Risk grade is grouped within each call report code by pass, watch, special mention, substandard, and doubtful. Other loan types are separated into their own cohorts due to specific risk characteristics for that pool of loan.

The Company has elected a non-discounted cash flow methodology with probability of default (“PD”) and loss given default (“LGD”) for all call report code cohorts (“cohorts”), with the exception of the indirect and marine portfolios which are evaluated under a vintage methodology. The vintage methodology measures the expected loss calculation for future periods based on historical performance by the origination period of loans with similar life cycles and risk characteristics. Guaranteed portions of loans are measured with zero risk due to cash collateral and full guaranty.

The PD calculation looks at the historical loan portfolio at particular points in time (each month during the lookback period) to determine the probability that loans in a certain cohort will default over the next 12-month period. A default is defined as a loan that has moved to past due 90 days and greater, nonaccrual status, or experienced a charge-off during the period. In cohorts where the Company’s historical data is insufficient due to a minimal amount of default activity or zero defaults, management uses index PDs comprised of rates derived from the PD experience of other community banks in place of the Company’s historical PDs. Additionally, management reviews all other cohorts to determine if index PDs should be used outside of these criteria.

The LGD calculation looks at actual losses (net charge-offs) experienced over the entire lookback period for each cohort of loans. The aggregate loss amount is divided by the exposure at default to determine an LGD rate. All defaults (non-accrual, charge-off, or greater than 90 days past due) occurring during the lookback period are included in the denominator, whether a loss occurred or not and exposure at default is determined by the loan balance immediately preceding the default event (i.e., nonaccrual or charge-off). Due to very limited charge-off history, management uses index LGDs comprised of rates derived from the LGD experience of other community banks in place of the Company’s historical LGDs.

The Company utilizes reasonable and supportable forecasts of future economic conditions when estimating the ACL on loans. The calculation includes a 12-month PD forecast based on the Company’s regression model comparing peer nonperforming loan ratios to the national unemployment rate. After the forecast period, PD rates revert on a straight-line basis back to long-term historical average rates over a 12-month period. Due to very limited default history, management uses index PDs comprised of rates derived from the PD experience of other community banks in place of the Company’s historical PDs.

The Company recognizes that all significant factors that affect the collectability of the loan portfolio must be considered to determine the estimated credit losses as of the evaluation date. Furthermore, the methodology, in and of itself and even when selectively adjusted by comparison to market and peer data, does not provide a sufficient basis to determine the estimated credit losses. The Company adjusts the modeled historical losses by qualitative and environmental adjustments to incorporate all significant risks to form a sufficient basis to estimate the credit losses.

Financing Receivable, Loans Individual Assessment [Policy Text Block]

Individual Assessment – Loans classified as nonaccrual are reviewed quarterly for potential individual assessment. Any loan classified as a nonaccrual that is not determined to need individual assessment is evaluated collectively within its respective cohort.

Where the primary and/or expected source of repayment of a specific loan is believed to be the future liquidation of available collateral, impairment will generally be measured based upon expected future collateral proceeds, net of disposition expenses including sales commissions as well as other costs potentially necessary to sell the asset(s) (i.e., past due taxes, liens, etc.). Estimates of future collateral proceeds will be based upon available appraisals, reference to recent valuations of comparable properties, use of consultants or other professionals with relevant market and/or property-specific knowledge, and any other sources of information believed appropriate by management under the specific circumstances. When appraisals are ordered to support the impairment analysis of an impaired loan, the appraisal is reviewed by the Company’s internal appraisal reviewer.

Where the primary and/or expected source of repayment of a specific loan is believed to be the receipt of principal and interest payments from the borrower and/or the refinancing of the loan by another creditor, impairment will generally be measured based upon the present value of expected proceeds discounted at the contractual interest rate. Expected refinancing proceeds may be estimated from review of term sheets actually received by the borrower from other creditors and/or from the Company’s knowledge of terms generally available from other banks.

Determining Contractual Term [Policy Text Block]

Determining the Contractual Term – Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals and modifications. Prepayment assumptions will be determined by analysis of historical behavior by loan cohort.

Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]

Allowance for Credit Losses on Unfunded Commitments – The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit. The ACL on unfunded commitments is adjusted through a provision for (recovery of) credit losses. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The estimate utilizes the same factors and assumptions as the ACL on loans and is applied at the same collective cohort level.

Property, Plant and Equipment, Policy [Policy Text Block]

Premises and Equipment, Net – Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used to compute depreciation include building and building improvements up to 25 years and furniture, fixtures, and equipment from three to 10 years. Leasehold and tenant improvements are amortized using the straight-line method over the lesser of useful life or the life of the related lease. Gains or losses on dispositions are reflected on the Consolidated Statements of Income.

Management reviews buildings, improvements and equipment for impairment on an annual basis or whenever events or changes in the circumstances indicate that the undiscounted cash flows for the property are less than its carrying value. If identified, an impairment loss is recognized through a charge to earnings based on the fair value of the property.

Lessee, Leases [Policy Text Block]

Right of Use (“ROU”) Lease Asset & Lease Liability – The Company leases retail space, office space, storage space, and equipment under operating leases. Most leases require the Company to pay real estate taxes, maintenance, insurance and other similar costs in addition to the base rent. Certain leases also contain lease incentives, such as tenant improvement allowances and rent abatement. Variable lease payments are recognized as lease expense as they are incurred. The Company records an operating lease ROU asset and an operating lease liability for operating leases with a lease term greater than 12 months. The ROU asset and lease liability are recorded in “Other assets” and “Other liabilities”, respectively, on the Consolidated Balance Sheets.

ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company generally uses its incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. Many of the Company’s leases contain various provisions for increases in rental rates, based either on changes in the published Consumer Price Index or a predetermined escalation schedule, which are factored into our determination of lease payments when appropriate. Substantially all of the leases provide the Company with the option to extend the lease term one or more times following expiration of the initial term. The ROU asset and lease liability terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

Transfers and Servicing of Financial Assets, Policy [Policy Text Block]

Transfers of Financial Assets – Transfers of an entire financial asset, a group of entire financial assets, or participating interest in an entire financial asset are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.

Mortgage Servicing Rights – Servicing assets are recognized as separate assets when rights are acquired through purchase or through sale of financial assets. Generally, purchased MSRs are capitalized at the cost to acquire the rights. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the MSRs based on relative fair value. Fair value is based on market prices for comparable MSR contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds, and default rates and losses.

Servicing assets are evaluated quarterly for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type, and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If the Company later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the allowance may be recorded as a recovery and an increase to income. Capitalized MSRs are stated separately on the Consolidated Balance Sheets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets.

Income Tax, Policy [Policy Text Block]

Income Taxes – The Company files a consolidated federal income tax return. Income taxes are reflected in the Company’s consolidated financial statements to show the tax effects of the operations and transactions reported in the consolidated financial statements and consist of taxes currently payable plus deferred taxes. ASC 740, “Accounting for Income Taxes,” requires the asset and liability approach for financial accounting and reporting for deferred income taxes. Deferred tax assets and liabilities result from temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities. They are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled and are determined using the assets and liability method of accounting. The deferred income tax provision represents the difference between net deferred tax asset/liability at the beginning and end of the reported period. In formulating the deferred tax asset, the Company is required to estimate income and taxes in the jurisdiction in which the Company operates. This process involves estimating the actual current tax exposure for the reported period together with assessing temporary differences resulting from differing treatment of items, such as depreciation and the provision for credit losses, for tax and financial reporting purposes.

The Company follows the authoritative guidance issued related to accounting for uncertainty in income taxes. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It is the Company’s policy to record any penalties or interest arising from federal or state taxes as a component of income tax expense.

Employee Stock Ownership Plan (ESOP), Policy [Policy Text Block]

Employee Stock Ownership Plan (“ESOP”) – Compensation expense recognized for the Company's ESOP equals the fair value of shares that have been allocated or committed to be released for allocation to participants. Any difference between the fair value of the shares at the time and the ESOP’s original acquisition cost is charged or credited to stockholders’ equity (additional paid-in-capital). The cost of ESOP shares that have not yet been allocated or committed to be released is deducted from stockholders’ equity.

Earnings Per Share, Policy [Policy Text Block]

Earnings Per Share (“EPS”) – Basic and diluted EPS are computed using the two-class method, which is an earnings allocation method for computing earnings per share that treats a participating security as having rights to earnings that would otherwise have been available to common shareholders. Basic earnings per share are computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Unvested share-based awards containing non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and are included in the computation of earnings per share pursuant to the two-class method. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity.

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Income (Loss) – Comprehensive income (loss) is comprised of net income and other comprehensive income (loss). Other comprehensive income (loss) includes unrealized holding gains and losses on securities available-for-sale, net of tax and unrealized holding gains (losses) on derivatives designated as hedges, net of tax recorded directly to equity.

Credit Loss, Financial Instrument [Policy Text Block]

Financial Instruments – In the ordinary course of business, the Company has entered into agreements for off-balance-sheet financial instruments consisting of commitments to extend credit and stand-by letters of credit. Such financial instruments are recorded in the financial statements when they are funded or related fees are incurred or received.

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

Restricted Assets – Regulations of the Board of Governors of the Federal Reserve System (“Federal Reserve”) require that the Bank maintain reserves in the form of cash on hand and deposit balances with the FRB, based on a percentage of deposits. At December 31, 2023 and December 31, 2022, the Bank had no reserve requirement.

Advertising Cost [Policy Text Block]

Marketing and Advertising Costs – The Company records marketing and advertising costs as expenses as they are incurred. Total marketing and advertising expense was $1.3 million, $897,000 and $634,000 for the years ended December 31, 2023, 2022, and 2021, respectively.

Share-Based Payment Arrangement [Policy Text Block]

Stock-Based Compensation – Compensation cost is recognized for stock options and restricted stock awards, based on the fair value of these awards at the grant date. A Black-Scholes model is utilized to estimate the fair value of stock options, while the market price of the Company’s common stock at the grant date is used for restricted stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period. For awards with graded vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award.

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill – Goodwill is recorded upon completion of a business combination as the difference between the purchase price and the fair value of net identifiable assets acquired. The Company completes its annual review of goodwill during the fourth quarter of each fiscal year. An assessment of qualitative factors is completed to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative analysis concludes that further analysis is required, then a quantitative impairment test would be completed. The quantitative goodwill impairment test is used to identify the existence of impairment and the amount of impairment loss and compares the reporting unit’s estimated fair value, including goodwill, to its carrying amount. If the fair value exceeds the carrying amount, then goodwill is not considered impaired. If the carrying amount exceeds its fair value, an impairment loss would be recognized equal to the amount of excess, limited to the amount of total goodwill allocated to that reporting unit. There was no goodwill impairment for the years ended December 31, 2023, 2022, and 2021.

Bank Owned Life Insurance [Policy Text Block]

Bank Owned Life Insurance – The Bank has purchased life insurance policies on certain key executives. Company owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.

As a result of current tax law and the nature of these policies, the Bank records any increase in cash value of these policies as nontaxable noninterest income. If the Bank decided to surrender any of the policies prior to the death of the insured, such surrender may result in tax expense related to the life-to-date cumulative increase in cash value of the policy. If the Bank retains such policies until the death of the insured, the Bank would receive nontaxable proceeds from the insurance company equal to the death benefit of the policies.

Business Combinations Policy [Policy Text Block]

Business Combinations – The Company accounts for business combinations using the acquisition method of accounting. The accounts of an acquired entity are included as of the date of acquisition, and any excess of purchase price over the fair value of the net assets acquired is capitalized as goodwill. In the event that the fair value of net assets acquired exceeds the purchase price, including fair value of liabilities assumed, a bargain purchase gain is recorded on that acquisition. Under this method, all identifiable assets acquired, including purchased loans, and liabilities assumed are recorded at fair value.

The primary identifiable intangible asset we typically record in connection with a whole bank or bank branch acquisition is the value of the core deposit intangibles which represents the estimated value of the long-term deposit relationships acquired in the transaction. Determining the amount of identifiable intangible assets and their average lives involves multiple assumptions and estimates and is typically determined by performing a discounted cash flow analysis, which involves a combination of any or all the following assumptions: customer attrition/runoff, alternative funding costs, deposit servicing costs, and discount rates. The core deposit intangibles are amortized over the estimated useful lives of the deposit accounts based on a method that we believe reasonably approximates the anticipated benefit stream from this intangible. The estimated useful lives are periodically reviewed for reasonableness and have generally been estimated to have a life ranging from seven to ten years, with an accelerated rate of amortization. We review identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Our policy is that an impairment loss is recognized, equal to the difference between the asset's carrying amount and its fair value, if the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset. Estimating future cash flows involves the use of multiple estimates and assumptions, such as those listed above.

Acquired Loans – Loans acquired in business combinations are recorded at their fair value at the acquisition date. Establishing the fair value of acquired loans involves a significant amount of judgement, including determining the credit discount based upon historical data adjusted for current economic conditions and other factors. Acquired loans are evaluated upon acquisition and classified as either purchased credit-deteriorated or purchased non-credit-deteriorated. Purchased credit-deteriorated (“PCD”) loans have experienced more than insignificant credit deterioration since origination. For PCD loans, an allowance for credit losses is determined at the acquisition date using the same methodology as other loans held for investment. The initial allowance for credit losses determined on a collective basis is allocated to individual loans. The loan’s fair value is grossed up for the allowance for credit losses and becomes its initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Subsequent changes to the allowance for credit losses are recorded through a provision for credit losses.

For purchased non-credit-deteriorated loans, the difference between the fair value and unpaid principal balance of the loan at the acquisition date is amortized or accreted to interest income over the life of the loan. While credit discounts are included in the determination of the fair value for non-credit-deteriorated loans, since these discounts are expected to be accreted over the life of the loans, they cannot be used to offset the allowance for credit losses that must be recorded at the acquisition date. As a result, an allowance for credit losses is determined at the acquisition date using the same methodology as other loans held for investment and is recognized as a provision for credit losses in the Consolidated Statement of Income. Any subsequent deterioration (improvement) in credit quality is recognized by recording a provision for (reversal of) credit losses.

New Accounting Pronouncements, Policy [Policy Text Block]

Application of New Accounting Guidance in 2023

On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) No. 2022–02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminated the accounting guidance for troubled debt restructurings (“TDRs”) for creditors, required new disclosures for creditors for certain loan refinancings and restructurings when a borrower is experiencing financial difficulty, and required public business entities to include current-period gross write-offs in the vintage disclosure tables. The amendments in this ASU were effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of ASU 2022–02 did not have a material impact on the Company’s consolidated financial statements.

RECENT ACCOUNTING PRONOUNCEMENTS

In March 2020, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2020–04, “Reference Rate Reform” (“Topic 848”). This ASU provides optional guidance for a limited period to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The amendments in this ASU apply to modifications to agreements (e.g., loans, debt securities, derivatives, borrowings) that replace a reference rate affected by reference rate reform (including rates referenced in fallback provisions) and contemporaneous modifications of other contract terms related to the replacement of the reference rate (including contract modifications to add or change fallback provisions). The following optional expedients for applying the requirements of certain Topics or Industry Subtopics in the Codification are permitted for contracts that are modified because of reference rate reform and that meet certain scope guidance: 1) Modifications of contracts within the scope of Topics 310, Receivables, and 470, Debt, should be accounted for by prospectively adjusting the effective interest rate; 2) Modifications of contracts within the scope of Topics 840, Leases, and 842, Leases, should be accounted for as a continuation of the existing contracts with no reassessments of the lease classification and the discount rate (for example, the incremental borrowing rate) or remeasurements of lease payments that otherwise would be required under those Topics for modifications not accounted for as separate contracts; and 3) Modifications of contracts do not require an entity to reassess its original conclusion about whether that contract contains an embedded derivative that is clearly and closely related to the economic characteristics and risks of the host contract under Subtopic 815-15, Derivatives and Hedging - Embedded Derivatives. In January 2021, ASU 2021–01 updated amendments in the new ASU to clarify that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivative instruments that use an interest rate for margining, discounting, or contract price alignment that is modified as a result of reference rate reform. Amendments in this ASU and the expedients and exceptions in Topic 848 capture the incremental consequences of the scope clarification and tailor the existing guidance to derivative instruments affected by the discounting transition. An entity may elect to apply the amendments in this ASU on a full retrospective basis as of any date from the effective dates. The amendments in this ASU have differing effective dates, beginning with an interim period including and subsequent to March 12, 2020 through December 31, 2022, deferred now until December 31, 2024. The Company does not expect the adoption of ASU 2020–04 to have a material impact on its consolidated financial statements and related disclosures.

In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. ASU 2022-03 clarifies that a contractual restriction on the sale of an equity security should not be considered in measuring fair value, nor should the contractual restriction be recognized and measured separately. Further, this ASU requires disclosure of the fair value of equity securities subject to contractual sale restrictions reflected in the balance sheet, the nature and remaining duration of the restrictions(s), and the circumstances that could cause a lapse in the restriction(s). ASU 2022-03 is effective for the Company for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company does not believe this ASU will have a material impact on its consolidated financial statements and related disclosures.

In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method, a consensus of the Emerging Issues Task Force. ASU 2023-02 allows an entity the option to apply the proportional amortization method of accounting to other equity investments that are made for the primary purpose of receiving tax credits or other income tax benefits if certain conditions are met. Prior to this ASU, the application of the proportional amortization method of accounting was limited to investments in low-income housing tax credit structures. The proportional amortization method of accounting results in the amortization of applicable investments, as well as the related income tax credits or other income tax benefits received, being presented on a single line in the statements of income, income tax expense. Under this ASU, an entity has the option to apply the proportional amortization method of accounting to applicable investments on a tax-credit-program-by-tax-credit program basis. In addition, the amendments in this ASU require that all tax equity investments accounted for using the proportional amortization method use the delayed equity contribution guidance in paragraph 323-740-25-3, requiring a liability to be recognized for delayed equity contributions that are unconditional and legally binding or for equity contributions that are contingent upon a future event when that contingent event becomes probable. Under this ASU, low-income housing tax credit investments for which the proportional amortization method is not applied can no longer be accounted for using the delayed equity contribution guidance. Further, this ASU specifies that impairment of low-income housing tax credit investments not accounted for using the equity method must apply the impairment guidance in Subtopic 323-10: Investments - Equity Method and Joint Ventures - Overall. This ASU also clarifies that for low-income housing tax credit investments not accounted for under the proportional amortization method or the equity method, an entity shall account for them under Topic 321: Investments - Equity Securities. The amendments in the ASU also require additional disclosures in interim and annual periods concerning investments for which the proportional amortization method is applied, including (i) the nature of tax equity investments, and (ii) the effect of tax equity investments and related income tax credits and other income tax benefits on the financial position and results of operations. ASU 2023-02 is effective for the Company for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company is evaluating the effect that ASU 2023-02 will have on its consolidated financial statements and related disclosures.

In November 2023, the FASB issued guidance within ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU requires that a public entity that has a single reportable segment provide all the disclosures required by the amendments in this ASU and all existing disclosures in Topic 280.

The amendments in this ASU are intended to improve segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The key amendments included in this ASU:

●	Require disclosure on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and are included within each reported measure of segment profit and loss.

●	Require disclosure on an annual and interim basis, an amount for other segment items (defined in the ASU) and a description of its composition.

●	Clarify that if the CODM uses more than one measure of the segment's profit or loss in assessing performance, one or more of those additional measures may be reported.

●	Require disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing performance.

This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The amendments should be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the effect that ASU 2023-07 will have on the Company’s consolidated financial statements and related disclosures.

In December 2023, the FASB issued guidance within ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in the ASU are intended to provide more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The ASU requires disclosure in the rate reconciliation of specific categories as well as provide additional information for reconciling items that meet a quantitative threshold.

Those amendments require disclosure of the following information about income taxes paid on an annual basis:

●	Income taxes paid (net of refunds received), disaggregated by federal and state taxes and by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than five percent of total income taxes paid (net refunds received).

●	Income tax expense (or benefit) from continuing operations disaggregated by federal and state jurisdictions.

The ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments should be applied on a prospective basis. The Company is evaluating the effect that ASU 2023-09 will have on its consolidated financial statements and related disclosures.

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Schedule of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Gross	$ 2,433,015	$ 2,218,852	$ 1,754,175
Commercial Real Estate [Member]
Financing Receivable, Gross	5,787
Residential Real Estate [Member]
Financing Receivable, Gross	269	966
Other Nonreal Estate [Member]
Financing Receivable, Gross	4,888	7,677
Collateral Dependent Loans [Member]
Financing Receivable, Gross	10,944	8,643
Real Estate Portfolio Segment [Member]
Financing Receivable, Gross	1,530,381	1,421,260	1,090,303
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	5,787
Real Estate Portfolio Segment [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	269	966
Real Estate Portfolio Segment [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	6,056	966
Real Estate Portfolio Segment [Member] \| Commercial Loan [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	1,088
Real Estate Portfolio Segment [Member] \| Commercial Loan [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| Commercial Loan [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| Commercial Loan [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	1,088	0
Real Estate Portfolio Segment [Member] \| Construction Loans [Member]
Financing Receivable, Gross	303,054	342,591
Real Estate Portfolio Segment [Member] \| Construction Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	4,699
Real Estate Portfolio Segment [Member] \| Construction Loans [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| Construction Loans [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| Construction Loans [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	4,699	0
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member]
Financing Receivable, Gross	69,488	55,387
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	0
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	173	46
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	173	46
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member]
Financing Receivable, Gross	567,742	469,485
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	0
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	96	920
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	0	0
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	96	920
Consumer Portfolio Segment [Member]
Financing Receivable, Gross	646,753	569,572	422,043
Consumer Portfolio Segment [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	0
Consumer Portfolio Segment [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	0	0
Consumer Portfolio Segment [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	2,205	1,343
Consumer Portfolio Segment [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	2,205	1,343
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member]
Financing Receivable, Gross	569,903	495,941
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	0
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	0	0
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	1,863	1,076
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	1,863	1,076
Consumer Portfolio Segment [Member] \| Marine Loans [Member]
Financing Receivable, Gross	73,310	70,567
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	0
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	0	0
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	342	267
Consumer Portfolio Segment [Member] \| Marine Loans [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	342	267
Commercial Business Portfolio Segment [Member]
Financing Receivable, Gross	255,881	228,020	$ 241,829
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member]
Financing Receivable, Gross	238,301	196,791
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	0
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Residential Real Estate [Member]
Financing Receivable, Gross	0	0
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Other Nonreal Estate [Member]
Financing Receivable, Gross	2,683	6,334
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member] \| Collateral Dependent Loans [Member]
Financing Receivable, Gross	$ 2,683	$ 6,334

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 1 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations – FS Bancorp, Inc. (the “Company”) was incorporated in September 2011 as the holding company for 1st Security Bank of Washington (the “Bank” or “1st Security Bank”) in connection with the Bank’s conversion from the mutual to stock form of ownership which was completed on July 9, 2012. The Bank is a community-based savings bank with 27 full-service bank branches, a headquarters that also originates loans and accepts deposits, and loan production offices in suburban communities in the greater Puget Sound area, the Kennewick-Pasco-Richland metropolitan area of Washington, also known as the Tri-Cities, Goldendale, Vancouver, and White Salmon, Washington and Manzanita, Newport, Ontario, Tillamook, and Waldport, Oregon. The Bank’s branches located in the communities of Goldendale and White Salmon, Washington and Manzanita, Newport, Ontario, Tillamook, and Waldport, Oregon were acquired from Columbia State Bank on February 24, 2023, and opened as 1st Security Bank branches on February 27, 2023. The Bank provides loan and deposit services to customers who are predominantly small- and middle-market businesses and individuals. The Company and its subsidiary are subject to regulation by certain federal and state agencies and undergo periodic examination by these regulatory agencies.

Error Corrections - The Company has evaluated error corrections in earnings per share as follows:

Earnings Per Share

The held-to-maturity portfolio consists entirely of corporate securities. Securities are generally rated investment grade. Securities are analyzed individually to establish a reserve.

Application of New Accounting Guidance in 2023

RECENT ACCOUNTING PRONOUNCEMENTS

The amendments in this ASU are intended to improve segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The key amendments included in this ASU:

●	Require disclosure on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and are included within each reported measure of segment profit and loss.

●	Require disclosure on an annual and interim basis, an amount for other segment items (defined in the ASU) and a description of its composition.

●	Clarify that if the CODM uses more than one measure of the segment's profit or loss in assessing performance, one or more of those additional measures may be reported.

●	Require disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing performance.

Those amendments require disclosure of the following information about income taxes paid on an annual basis:

●	Income taxes paid (net of refunds received), disaggregated by federal and state taxes and by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than five percent of total income taxes paid (net refunds received).

●	Income tax expense (or benefit) from continuing operations disaggregated by federal and state jurisdictions.

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Liability for Uncertainty in Income Taxes, Current	$ 0	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	$ 0	$ 0

Note 3 - Investments

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Investment [Text Block]

NOTE 3 – INVESTMENTS

The following tables present the amortized costs, unrealized gains, unrealized losses, and estimated fair values of securities available-for-sale and held-to-maturity, and ACL on securities held-to-maturity, at the dates indicated:

	December 31, 2023
								Estimated
	Amortized		Unrealized		Unrealized			Fair
SECURITIES AVAILABLE-FOR-SALE	Cost		Gains		Losses			Values		ACL
U.S. agency securities	$	21,151	$	46	$	(3,179	)	$	18,018	$	—
Corporate securities		13,000		613		(741	)		12,872		—
Municipal bonds		138,803		42		(19,398	)		119,447		—
Mortgage-backed securities		112,855		238		(11,845	)		101,248		—
U.S. Small Business Administration securities		42,886		—		(1,538	)		41,348		—
Total securities available-for-sale		328,695		939		(36,701	)		292,933		—

SECURITIES HELD-TO-MATURITY
Corporate securities		8,500		—		(834	)		7,666		45
Total securities held-to-maturity		8,500		—		(834	)		7,666		45

Total securities	$	337,195	$	939	$	(37,535	)	$	300,599	$	45

	December 31, 2022
								Estimated
	Amortized		Unrealized		Unrealized			Fair
SECURITIES AVAILABLE-FOR-SALE	Cost		Gains		Losses			Values		ACL
U.S. agency securities	$	21,153	$	—	$	(3,865	)	$	17,288	$	—
Corporate securities		9,497		27		(979	)		8,545		—
Municipal bonds		144,200		21		(23,619	)		120,602		—
Mortgage-backed securities		82,424		—		(12,458	)		69,966		—
U.S. Small Business Administration securities		14,519		—		(1,668	)		12,851		—
Total securities available-for-sale		271,793		48		(42,589	)		229,252		—

SECURITIES HELD-TO-MATURITY
Corporate securities		8,500		—		(571	)		7,929		31
Total securities held-to-maturity		8,500		—		(571	)		7,929		31

Total securities	$	280,293	$	48	$	(43,160	)	$	237,181	$	31

The following table presents the activity in the ACL on securities held-to-maturity by major security type for the years indicated:

SECURITIES HELD-TO-MATURITY	For the Year Ended
Corporate Securities	December 31, 2023		December 31, 2022
Beginning ACL balance	$	31	$	—
Impact of adopting ASU 2016-13		—		72
Provision for (recapture of) credit losses		14		(41	)
Securities charged-off		—		—
Recoveries		—		—
Total ending ACL balance	$	45	$	31

Management measures expected credit losses on held-to-maturity debt securities on an individual basis. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Accrued interest receivable on held-to-maturity debt securities totaled $116,000 as of December 31, 2023 and 2022, and was $1.5 million and $1.2 million on available-for-sale debt securities as of December 31, 2023 and 2022, respectively. Accrued interest receivable on securities is reported in “Accrued interest receivable” on the Consolidated Balance Sheets and is excluded from the calculation of the ACL.

The Bank monitors the credit quality of debt securities held-to-maturity quarterly using credit rating, material event notices, and changes in market value. The following table summarizes the amortized cost of debt securities held-to-maturity at the dates indicated, aggregated by credit quality indicator:

	December 31,
Corporate securities	2023		2022
BBB/BBB-	$	7,000	$	8,500
BB+		1,500		—
Total	$	8,500	$	8,500

At December 31, 2023, there were no debt securities held-to-maturity that were classified as either nonaccrual or 90 days or more past due and still accruing interest.

The following table presents, as of December 31, 2023, investment securities which were pledged to secure borrowings, public deposits or other obligations as permitted or required by law:

	December 31, 2023
Purpose or beneficiary	Carrying Value		Amortized Cost		Fair Value
State and local government public deposits	$	39,704	$	45,689	$	39,704
FRB - Bank Term Funding Program facility ("BTFP")		77,043		90,195		77,043
Total pledged securities	$	116,747	$	135,884	$	116,747

Investment securities that were in an unrealized loss position at the dates indicated are presented in the following tables, based on the length of time individual securities have been in an unrealized loss position.

	December 31, 2023
	Less than 12 Months					12 Months or Longer					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
SECURITIES AVAILABLE-FOR-SALE	Value		Losses			Value		Losses			Value		Losses
U.S. agency securities	$	—	$	—		$	15,972	$	(3,179	)	$	15,972	$	(3,179	)
Corporate securities		959		(41	)		4,300		(700	)		5,259		(741	)
Municipal bonds		3,922		(23	)		113,577		(19,375	)		117,499		(19,398	)
Mortgage-backed securities		20,662		(113	)		67,376		(11,732	)		88,038		(11,845	)
U.S. Small Business Administration securities		33,211		(460	)		8,137		(1,078	)		41,348		(1,538	)
Total securities available-for-sale	$	58,754	$	(637	)	$	209,362	$	(36,064	)	$	268,116	$	(36,701	)

SECURITIES HELD-TO-MATURITY
Corporate securities		—		—			7,666		(834	)		7,666		(834	)
Total securities held-to-maturity		—		—			7,666		(834	)		7,666		(834	)

Total	$	58,754	$	(637	)	$	217,028	$	(36,898	)	$	275,782	$	(37,535	)

	December 31, 2022
	Less than 12 Months					12 Months or Longer					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
SECURITIES AVAILABLE-FOR-SALE	Value		Losses			Value		Losses			Value		Losses
U.S. agency securities	$	3,823	$	(118	)	$	13,465	$	(3,747	)	$	17,288	$	(3,865	)
Corporate securities		2,494		(4	)		4,026		(975	)		6,520		(979	)
Municipal bonds		44,261		(5,794	)		73,990		(17,825	)		118,251		(23,619	)
Mortgage-backed securities		29,791		(3,188	)		40,175		(9,270	)		69,966		(12,458	)
U.S. Small Business Administration securities		10,807		(1,162	)		2,044		(506	)		12,851		(1,668	)
Total securities available-for-sale	$	91,176	$	(10,266	)	$	133,700	$	(32,323	)	$	224,876	$	(42,589	)

SECURITIES HELD-TO-MATURITY
Corporate securities		7,929		(571	)		—		—			7,929		(571	)
Total securities held-to-maturity		7,929		(571	)		—		—			7,929		(571	)

Total	$	99,105	$	(10,837	)	$	133,700	$	(32,323	)	$	232,805	$	(43,160	)

There were no held-to-maturity debt securities in an unrealized loss position of less than one year and seven in an unrealized loss position of more than one year at December 31, 2023.

There were 30 available-for-sale securities in an unrealized loss position of less than one year and 180 available-for-sale securities in an unrealized loss position of more than one year at December 31, 2023. The unrealized losses associated with these securities are believed to be caused by changing market conditions that are considered to be temporary and the Company does not intend to sell the securities, and it is not likely to be required to sell these securities prior to maturity. Management monitors the published credit ratings of the issuers of the debt securities for material ratings or outlook changes. Substantially all of the Company’s municipal bond portfolio is comprised of obligations of states and political subdivisions located within the Company’s geographic footprint that are monitored through quarterly or annual financial review utilizing published credit ratings. All the municipal bond securities are investment grade.

All of the available-for-sale mortgage-backed securities and U.S. Small Business Administration securities in an unrealized loss position are issued or guaranteed by government-sponsored enterprises, and the available-for-sale corporate securities are all investment grade and monitored for rating or outlook changes. Based on the Company’s evaluation of these securities, no credit impairment was recorded for the years ended December 31, 2023, 2022, and 2021.

The contractual maturities of securities available-for-sale and held-to-maturity at the dates indicated are listed below. Expected maturities of mortgage-backed securities may differ from contractual maturities because borrowers may have the right to call or prepay the obligations; therefore, these securities are classified separately with no specific maturity date.

	December 31,
	2023				2022
SECURITIES AVAILABLE-FOR-SALE	Amortized		Fair		Amortized		Fair
U.S. agency securities	Cost		Value		Cost		Value
Due within one year	$	922	$	914	$	—	$	—
Due after one year through five years		3,947		3,544		4,874		4,321
Due after five years through ten years		11,972		10,139		6,989		5,963
Due after ten years		4,310		3,421		9,290		7,004
Subtotal		21,151		18,018		21,153		17,288
Corporate securities
Due within one year		1,000		1,004		1,000		997
Due after one year through five years		6,000		6,609		2,497		2,519
Due after five years through ten years		4,000		3,839		4,000		3,763
Due after ten years		2,000		1,420		2,000		1,266
Subtotal		13,000		12,872		9,497		8,545
Municipal bonds
Due within one year		1,013		1,003		2,660		2,644
Due after one year through five years		757		751		1,038		1,012
Due after five years through ten years		7,603		7,101		6,341		5,771
Due after ten years		129,430		110,592		134,161		111,175
Subtotal		138,803		119,447		144,200		120,602
Mortgage-backed securities
Federal National Mortgage Association (“FNMA”)		76,369		66,275		68,421		57,358
Federal Home Loan Mortgage Corporation (“FHLMC”)		32,311		31,376		9,290		8,424
Government National Mortgage Association (“GNMA”)		4,175		3,597		4,713		4,184
Subtotal		112,855		101,248		82,424		69,966
U.S. Small Business Administration securities
Due within one year		198		196		—		—
Due after one year through five years		1,860		1,824		2,553		2,407
Due after five years through ten years		21,420		20,929		4,461		3,996
Due after ten years		19,408		18,399		7,505		6,448
Subtotal		42,886		41,348		14,519		12,851
Total securities available-for-sale		328,695		292,933		271,793		229,252

SECURITIES HELD-TO-MATURITY
Corporate securities
Due after five years through ten years		8,500		7,666		8,500		7,929
Total securities held-to-maturity		8,500		7,666		8,500		7,929
Total securities	$	337,195	$	300,599	$	280,293	$	237,181

There were no sales proceeds, or gains or losses from the sale of securities available-for-sale for the years ended December 31, 2023, 2022, and 2021.

Note 15 - Regulatory Capital - Schedule of Comparison (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022
Actual, Capital, Rate	0.137	0.14
Actual, Tier 1 Risk-based Rate	0.105	0.107
Actual, Tier 1 Leverage Rate	0.09	0.097
Actual, CET 1 Rate	0.105	0.107
First Security Bank of Washington, Subsidiary [Member]
Actual, Capital	$ 339,436
Actual, Capital, Rate	0.1337
Capital Adequacy, Total	$ 203,094
Capital Adequacy, Total Rate	0.08
Capital Adequacy, Total Risk-based with Buffer	$ 266,561
Capital Adequacy, Total Risk-based with Buffer, Rate	0.105
Well Capitalized, Total Capital	$ 253,868
Well Capitalized, Total Capital Rate	0.10
Actual, Tier 1 Risk-based	$ 307,686
Actual, Tier 1 Risk-based Rate	0.1212
Capital Adequacy, Tier 1 Risk-based	$ 152,321
Capital Adequacy, Tier 1 Risk-based Rate	0.06
Capital Adequacy, Tier 1 Risk-based with Buffer	$ 215,787
Capital Adequacy, Tier 1 Risk-based with Buffer, Rate	0.085
Well Capitalized, Tier 1 Risk-based	$ 203,094
Well Capitalized, Tier 1 Risk-based Rate	0.08
Actual, Tier 1 Leverage	$ 307,686
Actual, Tier 1 Leverage Rate	0.1039
Capital Adequacy, Tier 1 Leverage	$ 118,488
Capital Adequacy, Tier 1 Leverage Rate	0.04
Well Capitalized, Tier 1 Leverage	$ 148,109
Well Capitalized, Tier 1 Leverage Rate	0.05
Actual, CET 1	$ 307,686
Actual, CET 1 Rate	0.1212
Capital Adequacy, CET 1	$ 114,240
Capital Adequacy, CET 1 Rate	0.045
Capital Adequacy, CET 1 with Buffer	$ 177,707
Capital Adequacy, CET 1 with Buffer , Rate	0.07
Well Capitalized, CET 1	$ 165,014
Well Capitalized, CET 1 Rate	0.065

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss	$ 31,534,000	$ 27,992,000
Proceeds from Sale, Loan, Held-for-Sale	411,484,000	708,400,000	$ 1,444,305,000
Other Liabilities	35,737,000	30,999,000
Holdback Reserve For Guaranteed Loans [Member]
Other Liabilities	2,100,000	2,300,000
Federal Home Loan Bank of Des Moines [Member]
Proceeds from Sale, Loan, Held-for-Sale	$ 9,000,000
Escrow Holdback Relative to Outstanding Credit Enhancement (CE) Obligation, Percentage	10.00%
Escrow Holdback Relative to Outstanding Credit Enhancement (CE) Obligation	$ 39,000
Federal Home Loan Bank of Des Moines [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Proceeds from Sale, Loan, Held-for-Sale	0	0
Federal Home Loan Bank of Des Moines [Member] \| Recourse [Member]
First Loss Account (FLA)	581,000
Credit Enhancement (CE) Obligation	$ 389,000
Credit Enhancement (CE) Obligation, Percentage of Outstanding Loans	4.30%
Unfunded Loan Commitment [Member]
Financing Receivable, Allowance for Credit Loss	$ 1,500,000	2,500,000
Financing Receivable, Allowance for Credit Loss, Recovery	$ 1,000,000	$ 365,000

Note 18 - Derivatives

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE 18 – DERIVATIVES

The Company is exposed to certain risk arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates.

The Company’s predominant derivative and hedging activities involve interest rate swaps related to certain borrowings, brokered deposits, investment securities, forward sales contracts, and commitments to extend credit associated with mortgage banking activities. Generally, these instruments help the Company manage exposure to market risk. Market risk represents the possibility that economic value or net interest income will be adversely affected by fluctuations in external factors such as market-driven interest rates and prices or other economic factors.

Mortgage Banking Derivatives Not Designated as Hedges

The Company regularly enters into commitments to originate and sell loans held for sale. The Company has exposure to movements in interest rates associated with written interest rate lock commitments with potential borrowers to originate one-to four-family loans that are intended to be sold and for closed one-to-four-family mortgage loans held for sale for which fair value accounting has been elected, that are awaiting sale and delivery into the secondary market. The Company economically hedges the risk of changing interest rates associated with these mortgage loan commitments by entering into forward sales contracts to sell one-to-four-family mortgage loans or into contracts to sell forward To-Be-Announced (“TBA”) mortgage-backed securities. These commitments and contracts are considered derivatives but have not been designated as hedging instruments for reporting purposes under U.S. GAAP. Rather, they are accounted for as free-standing derivatives, or economic hedges, with changes in the fair value of the derivatives reported in noninterest income or noninterest expense. The Bank recognizes all derivative instruments as either “Other assets” or “Other liabilities” on the Consolidated Balance Sheets and measures those instruments at fair value.

Customer Swaps Not Designated as Hedges

The Company also enters into derivative contracts, which consist of interest rate swaps, to facilitate the needs of clients desiring to manage interest rate risk. These swaps are not designated as accounting hedges under ASC 815, Derivatives and Hedging. To economically hedge the interest rate risk associated with offering this product, the Company simultaneously enters into derivative contracts with third parties to offset the customer contracts such that the Company minimizes its net risk exposure resulting from such transactions. The derivative contracts are structured such that the notional amounts reduce over time to generally match the expected amortization of the underlying loans. These derivatives are not speculative and arise from a service provided to clients.

Cash Flow Hedges

The Company has entered into interest rate swaps to reduce the exposure to variability in interest-related cash outflows attributable to changes in forecasted SOFR based brokered deposits. These derivative instruments are designated as cash flow hedges. The hedged item is the SOFR portion of the series of future adjustable-rate borrowings and deposits over the term of the interest rate swap. Accordingly, changes to the amount of interest payment cash flows for the hedged transactions attributable to a change in credit risk are excluded from management’s assessment of hedge effectiveness. The Bank tests for hedging effectiveness on a quarterly basis. The accumulated other comprehensive income is subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The Bank has not recorded any hedge ineffectiveness since inception.

The Bank expects that approximately $3.6 million will be reclassified from accumulated other comprehensive loss as a decrease to interest expense over the next twelve months related to these cash flow hedges.

Fair Value Hedges

The Company is exposed to changes in the fair value of certain of its pools of prepayable fixed-rate assets due to changes in benchmark interest rates. The Company uses interest rate swaps to manage its exposure to changes in fair value on these instruments attributable to changes in the designated benchmark interest rate, the SOFR. Interest rate swaps designated as fair value hedges involve the receipt of variable-rate amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without the exchange of the underlying notional amount. For derivatives designated and that qualify as fair value hedges, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in interest income.

The following amounts were recorded on the balance sheet related to cumulative-basis adjustment for fair value hedges for the dates indicated:

			Cumulative Amount of Fair Value
Line item on the Consolidated Balance Sheets			Hedging Adjustment Included in
in which the hedged item is included:	Carrying Amount of the		the Carrying Amount of the
December 31, 2023	Hedged Assets		Hedged Assets
Investment securities⁽¹⁾	$	56,785	$	3,215
Total	$	56,785	$	3,215

December 31, 2022
Investment securities⁽¹⁾	$	55,893	$	4,107
Total	$	55,893	$	4,107

____________________________________

These amounts include the amortized cost basis of closed portfolios used in designated hedging relationships in which the hedged item is the last layer expected to be remaining at the end of the hedging relationship. At December 31, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $236.7 million; the cumulative basis adjustments associated with these hedging relationships was $3.2 million; and the amounts of the designated hedged items was $60.0 million.

The following tables summarize the Company’s derivative instruments at the dates indicated. The Company has master netting agreements with derivative dealers with which it does business, but reflects gross assets and liabilities as “Other assets” and “Other liabilities”, respectively, on the Consolidated Balance Sheets, as follows:

	December 31, 2023
			Fair Value
Cash flow hedges:	Notional		Asset		Liability
Interest rate swaps - brokered deposits	$	250,000	$	3,233	$	375
Fair value hedges:
Interest rate swaps - securities	$	60,000	$	3,198	$	—
Non-hedging derivatives:
Fallout adjusted interest rate lock commitments with customers		22,334		329		—
Mandatory and best effort forward commitments with investors		10,070		—		188
Forward TBA mortgage-backed securities		33,000		—		284
Interest rate swaps - customer swap positions		801				63
Interest rate swaps - dealer offsets to customer swap positions		801		64		—

	December 31, 2022
			Fair Value
Cash flow hedges:	Notional		Asset		Liability
Interest rate swaps - brokered deposits	$	90,000	$	5,780	$	—
Fair value hedges:
Interest rate swaps - securities	$	60,000	$	4,090	$	—
Non-hedging derivatives:
Fallout adjusted interest rate lock commitments with customers		8,837		107		—
Mandatory and best effort forward commitments with investors		4,558		—		38
Forward TBA mortgage-backed securities		27,000		164		—

The following table summarizes the effect of fair value and cash flow hedge accounting on the Consolidated Statements of Income for the years indicated:

	Year Ended December 31,
	2023					2022					2021
	Interest		Interest			Interest		Interest			Interest			Interest
	Expense		Income			Expense		Income			Expense			Income
	Deposits		Securities			Deposits		Securities			Deposits			Securities
Total amounts presented on the Consolidated Statements of Income	$	36,751	$	12,247		$	9,420	$	7,046		$	6,929		$	5,637
Net gains (losses) on fair value hedging relationships:
Interest rate swaps - securities
Recognized on hedged items		—		892			—		(4,107	)		—			—
Recognized on derivatives designated as hedging instruments		—		(892	)		—		4,103			—			—
Net interest income (expense) recognized on cash flows of derivatives designated as hedging instruments		—		1,509			—		—			—			—
Net income (expense) recognized on fair value hedges	$	—	$	1,509		$	—	$	(4	)	$	—		$	—
Net gain (loss) on cash flow hedging relationships:
Interest rate swaps - brokered deposits and borrowings
Realized gains (losses) (pre-tax) reclassified from AOCI into net income	$	5,465	$	—		$	970	$	—		$	(538	)	$	—
Net income (expense) recognized on cash flow hedges	$	5,465	$	—		$	970	$	—		$	(538	)	$	—

Changes in the fair value of the non-hedging derivatives recognized in “Noninterest income” on the Consolidated Statements of Income and included in gain on sale of loans resulted in net gains of $75,000, net losses of $2.6 million, and net gains of $5.1 million for the years ended December 31, 2023, 2022, and 2021, respectively.

The following table presents a summary of amounts outstanding in derivative financial instruments, including those entered into in connection with the same counterparty under master netting agreements, as of the years indicated. While these agreements are typically over-collateralized, GAAP requires disclosures in this table to limit the amount of such collateral to the amount of the related asset or liability for each counterparty.

			Gross Amounts		Net Amounts of		Gross Amounts Not Offset
	Gross Amounts		Offset on the		Assets on the		on the Consolidated Balance Sheets
Offsetting of derivative assets	of Recognized		Consolidated		Consolidated		Financial		Cash Collateral
At December 31, 2023	Assets		Balance Sheets		Balance Sheets		Instruments		Received		Net Amount
Interest rate swaps	$	6,648	$	153	$	6,495	$	—	$	—	$	6,495

At December 31, 2022
Interest rate swaps	$	9,870	$	—	$	9,870	$	—	$	—	$	9,870

				Gross Amounts			Net Amounts of			Gross Amounts Not Offset
	Gross Amounts			Offset on the			Liabilities on the			on the Consolidated Balance Sheets
Offsetting of derivative liabilities	of Recognized			Consolidated			Consolidated			Financial		Cash Collateral
At December 31, 2023	Liabilities			Balance Sheets			Balance Sheets			Instruments		Posted		Net Amount
Interest rate swaps	$	(722	)	$	(347	)	$	(375	)	$	—	$	270	$	(105	)

At December 31, 2022
Interest rate swaps	$	—		$	—		$	—		$	—	$	—	$	—

Credit Risk-related Contingent Features

The Company has derivative contracts with its derivative counterparties that contain provisions to post collateral to the counterparties when these contracts are in a net liability position. At December 31, 2023, the Company had collateral posted of $569,000 due to these provisions. Receivables related to cash collateral that has been paid to counterparties is included in "Cash and cash equivalents" on the Consolidated Balance Sheets. In certain cases, the Company will have posted excess collateral, compared to total exposure due to initial margin requirements or day-to-day rate volatility.

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	*Item 9B.* Other Information** a) Nothing to report. b) During the quarter ended December 31, 2023, no director or officer (as defined in Rule 16a-1(f) under the Exchange Act) of the Corporation adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” as each term is defined in Item 408(a) of Regulation S–K. .
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 20 - Stock-based Compensation - Schedule of Stock Option Awards (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2023
The 2018 Equity Incentive Plan [Member]
Expected Forfeiture Rate	0.31%

Note 13 - Commitments and Contingencies - Schedule of Commitments (Details) - Commitments to Extend Credit [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commitments	$ 535,032	$ 548,542
Real Estate Portfolio Segment [Member]
Commitments	278,805	294,246
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member]
Commitments	3,472	1,260
Real Estate Portfolio Segment [Member] \| Construction Loans [Member]
Commitments	154,611	201,708
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member]
Commitments	23,751	10,713
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member]
Commitments	94,026	77,566
Real Estate Portfolio Segment [Member] \| Multifamily [Member]
Commitments	2,945	2,999
Consumer Portfolio Segment [Member]
Commitments	29,517	39,406
Commercial Business Portfolio Segment [Member]
Commitments	226,710	214,890
Commercial Business Portfolio Segment [Member] \| Commercial Loan [Member]
Commitments	164,873	150,109
Commercial Business Portfolio Segment [Member] \| Warehouse Lending Loan [Member]
Commitments	$ 61,837	$ 64,781

Note 17 - Earnings Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income	$ 36,053	$ 29,649	$ 37,412
Dividends and undistributed earnings allocated to participating securities	(578)	(554)	(611)
Net income available to common shareholders	$ 35,475	$ 29,095	$ 36,801
Basic weighted average common shares outstanding (in shares)	7,656,526	7,754,507	8,217,916
Dilutive shares (in shares)	118,907	119,133	200,580
Diluted weighted average common shares outstanding (in shares)	7,775,433	7,873,640	8,418,496
Basic earnings per share (in dollars per share)	$ 4.63	$ 3.75	$ 4.48
Diluted earnings per share (in dollars per share)	$ 4.56	$ 3.7	$ 4.37
Potentially dilutive weighted average share options that were not included in the computation of diluted earnings per share because to do so would be anti-dilutive. (in shares)	56,520	61,912	16,466

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

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+ Details

Note 5 - Mortgage Servicing Rights - Valuation Assumptions (Details) - Mortgage Servicing Rights [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted average discount rate	9.40%	9.60%
Conditional prepayment rate (“CPR”)	7.20%	8.20%
Weighted average life in years (Year)	8 years 4 months 24 days	7 years 9 months 18 days

Note 11 - Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank - (interest rates ranging from 2.00% to 2.37% and 1.72% to 4.60% at December 31, 2023 and 2022, respectively)	$ 3,896	$ 186,528
FRB BTFP advance - (interest rate of 4.70% at December 31, 2023)	93,746	186,528
Total	93,746	186,528
Federal Reserve Bank, Bank Term Funding Program [Member]
FRB BTFP advance - (interest rate of 4.70% at December 31, 2023)	$ 89,850	$ 0

Note 11 - Debt (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Debt [Table Text Block]

	December 31,
	2023		2022
Federal Home Loan Bank - (interest rates ranging from 2.00% to 2.37% and 1.72% to 4.60% at December 31, 2023 and 2022, respectively)	$	3,896	$	186,528
FRB BTFP advance - (interest rate of 4.70% at December 31, 2023)		89,850		—
Total	$	93,746	$	186,528

Schedule of Maturities of Long-Term Debt [Table Text Block]

			Interest
Years Ending December 31,	Balances		Rates
2024	$	93,746		4.60	%

Schedule of Maximum and Weighted Average Balances and Interest Rates on Debt [Table Text Block]

	For the Year Ending December 31,
	2023			2022			2021
Maximum balance:
FHLB advances and Fed Funds	$	74,895		$	260,828		$	102,528
FRB Fed Funds		—			—			—
Fed Funds lines of credit with other financial institutions		—			—			—
Subordinated notes		50,000			50,000			50,000
FRB Paycheck Protection Program Liquidity Facility ("PPPLF")		—			—			59,349
FRB BTFP advance		90,000			—			—
Average balance:
FHLB advances and Fed Funds		33,945			102,008			55,602
FRB Fed Funds		14,704			548			205
Fed Funds lines of credit with other financial institutions		11			15			11
Subordinated notes		50,000			50,000			44,699
FRB PPPLF		—			—			7,310
FRB BTFP advance		61,669			—			—
Weighted average interest rates
FHLB advances and Fed Funds		4.40	%		2.98	%		1.88	%
FRB Fed Funds		5.42	%		1.69	%		0.25	%
Fed Funds lines of credit with other financial institutions		5.62	%		3.28	%		0.49	%
Subordinated notes		3.88	%		3.75	%		3.75	%
FRB PPPLF		—	%		—	%		0.35	%
FRB BTFP advance		4.71	%		—	%		—	%

Note 18 - Derivatives - Schedule of Offsetting of Derivative Liabilities (Details) - Interest Rate Swap [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Derivative Liability, Before Offset	$ (722)
Derivative liability, offset	(347)
Derivatives liabilities	(375)
Derivative liability, cash collateral	270
Derivative liability, net	$ (105)

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
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-Section 50
-Paragraph 6
-Subparagraph (e)
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+ Details

Note 9 - Deposits

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Deposit Liabilities Disclosures [Text Block]

NOTE 9 – DEPOSITS

Deposits are summarized as follows at the dates indicated:

	December 31,
	2023		2022
Noninterest-bearing checking	$	654,048	$	537,938
Interest-bearing checking⁽¹⁾		244,028		135,127
Savings		151,630		134,358
Money market⁽²⁾		359,063		574,290
Certificates of deposit less than $100,000⁽³⁾		587,858		440,785
Certificates of deposit of $100,000 through $250,000		429,373		195,447
Certificates of deposit of $250,000 and over		79,540		93,560
Escrow accounts related to mortgages serviced ⁽⁴⁾		16,783		16,236
Total	$	2,522,323	$	2,127,741

_____________________________

(1)	Includes $70.2 million and $2.3 million of brokered deposits at December 31, 2023 and 2022, respectively.

(2)	Includes $1,000 and $59.7 million of brokered deposits at December 31, 2023 and 2022, respectively.

(3)	Includes $361.3 million and $332.0 million of brokered certificates of deposit at December 31, 2023 and 2022, respectively.

(4)	Noninterest-bearing accounts.

Scheduled maturities of time deposits at December 31, 2023 for future years ending are as follows:

	December 31, 2023
Maturing in 2024	$	863,350
Maturing in 2025		166,827
Maturing in 2026		44,288
Maturing in 2027		21,727
Maturing in 2028 and thereafter		579
Total	$	1,096,771

Interest expense by deposit category for the years indicated is as follows:

	Year Ended
	December 31,
	2023		2022		2021
Interest-bearing checking	$	2,586	$	495	$	282
Savings and money market		5,511		3,775		1,604
Certificates of deposit		28,654		5,150		5,043
Total	$	36,751	$	9,420	$	6,929

The Company had related party deposits of approximately $2.8 million and $5.7 million at December 31, 2023 and 2022, respectively, which included deposits held for directors and executive officers.

Note 16 - Fair Value Measurements - Schedule of Schedule of Financial Assets and Liabilities on a Recurring and Non-recurring Basis (Details) - Fair Value, Inputs, Level 3 [Member]	Dec. 31, 2023	Dec. 31, 2022
Minimum [Member] \| Interest Rate Lock Commitments [Member] \| Fair Value, Recurring [Member] \| Valuation, Market Approach [Member] \| Pull-through Expectations Rate [Member]
Interest rate lock commitments with customers	0.80
Minimum [Member] \| Mandatory and Best Effort Forward Commitments [Member] \| Fair Value, Recurring [Member] \| Valuation, Market Approach [Member] \| Pull-through Expectations Rate [Member]
Interest rate lock commitments with customers	0.80
Minimum [Member] \| Mortgage Servicing Rights [Member] \| Fair Value, Nonrecurring [Member] \| Industry Sources [Member] \| Measurement Input, Prepayment Rate [Member]
MSRs	0
Maximum [Member] \| Interest Rate Lock Commitments [Member] \| Fair Value, Recurring [Member] \| Valuation, Market Approach [Member] \| Pull-through Expectations Rate [Member]
Interest rate lock commitments with customers	0.99
Maximum [Member] \| Mandatory and Best Effort Forward Commitments [Member] \| Fair Value, Recurring [Member] \| Valuation, Market Approach [Member] \| Pull-through Expectations Rate [Member]
Interest rate lock commitments with customers	0.99
Maximum [Member] \| Mortgage Servicing Rights [Member] \| Fair Value, Nonrecurring [Member] \| Industry Sources [Member] \| Measurement Input, Prepayment Rate [Member]
MSRs	0.50
Weighted Average [Member] \| Interest Rate Lock Commitments [Member] \| Fair Value, Recurring [Member] \| Valuation, Market Approach [Member] \| Pull-through Expectations Rate [Member]
Interest rate lock commitments with customers	0.905	0.925
Weighted Average [Member] \| Mandatory and Best Effort Forward Commitments [Member] \| Fair Value, Recurring [Member] \| Valuation, Market Approach [Member] \| Pull-through Expectations Rate [Member]
Interest rate lock commitments with customers	0.905	0.925
Weighted Average [Member] \| Mortgage Servicing Rights [Member] \| Fair Value, Nonrecurring [Member] \| Industry Sources [Member] \| Measurement Input, Prepayment Rate [Member]
MSRs	0.072	0.082

Note 8 - Other Real Estate Owned ("OREO") - Schedule of Other Real Estate Owned (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance, OREO	$ 570	$ 0	$ 90
Loans transferred to OREO	0	145	0
Transfer of closed retail branch to OREO	0	570	0
Gross proceeds from sale of OREO	(718)	(145)	(81)
Gain (loss) on sale of OREO	148	(0)	(9)
Balance, OREO	$ 0	$ 570	$ 0

Note 9 - Deposits (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Deposit Liabilities, Type [Table Text Block]

	December 31,
	2023		2022
Noninterest-bearing checking	$	654,048	$	537,938
Interest-bearing checking⁽¹⁾		244,028		135,127
Savings		151,630		134,358
Money market⁽²⁾		359,063		574,290
Certificates of deposit less than $100,000⁽³⁾		587,858		440,785
Certificates of deposit of $100,000 through $250,000		429,373		195,447
Certificates of deposit of $250,000 and over		79,540		93,560
Escrow accounts related to mortgages serviced ⁽⁴⁾		16,783		16,236
Total	$	2,522,323	$	2,127,741

Time Deposit Maturities [Table Text Block]

	December 31, 2023
Maturing in 2024	$	863,350
Maturing in 2025		166,827
Maturing in 2026		44,288
Maturing in 2027		21,727
Maturing in 2028 and thereafter		579
Total	$	1,096,771

Interest Income and Interest Expense Disclosure [Table Text Block]

	Year Ended
	December 31,
	2023		2022		2021
Interest-bearing checking	$	2,586	$	495	$	282
Savings and money market		5,511		3,775		1,604
Certificates of deposit		28,654		5,150		5,043
Total	$	36,751	$	9,420	$	6,929

- Definition

Tabular disclosure of type of deposit liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (a)
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-Paragraph (f)
-Subparagraph (2)
-Publisher SEC

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (f)
-Subparagraph (2)(i)
-Publisher SEC

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (f)
-Subparagraph (2)(i)(ii)
-Publisher SEC

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (f)
-Subparagraph (2)(i)(iii)
-Publisher SEC

Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (f)
-Subparagraph (2)(i)(iv)
-Publisher SEC

+ Details

Note 3 - Investments - Schedule of Amortized Costs and Fair Values of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amortized cost, available for sale securities	$ 328,695	$ 271,793
Gross unrealized gains, available for sale securities	939	48
Gross unrealized losses, available for sale securities	(36,701)	(42,589)
Fair value, available for sale securities	292,933	229,252
Securities available for sale, AFS, ACL	0	0
Amortized cost, held to maturity securities	8,500	8,500
Gross unrealized gains, held to maturity securities	0	0
Gross unrealized losses, held to maturity securities	(834)	(571)
Securities held-to-maturity, at fair value	7,666	7,929
Securities available for sale, HTM, ACL	45	31	$ 0
Amortized cost	337,195	280,293
Gross unrealized gains	939	48
Gross unrealized losses	(37,535)	(43,160)
Total securities, fair value	300,599	237,181
Total securities, allowance for credit loss	45	31
US Government Agencies Debt Securities [Member]
Amortized cost, available for sale securities	21,151	21,153
Gross unrealized gains, available for sale securities	46	0
Gross unrealized losses, available for sale securities	(3,179)	(3,865)
Fair value, available for sale securities	18,018	17,288
Securities available for sale, AFS, ACL	0	0
Corporate Debt Securities [Member]
Amortized cost, available for sale securities	13,000	9,497
Gross unrealized gains, available for sale securities	613	27
Gross unrealized losses, available for sale securities	(741)	(979)
Fair value, available for sale securities	12,872	8,545
Securities available for sale, AFS, ACL	0	0
Amortized cost, held to maturity securities	8,500	8,500
Gross unrealized gains, held to maturity securities	0	0
Gross unrealized losses, held to maturity securities	(834)	(571)
Securities held-to-maturity, at fair value	7,666	7,929
Securities available for sale, HTM, ACL	45	31
Municipal Bonds [Member]
Amortized cost, available for sale securities	138,803	144,200
Gross unrealized gains, available for sale securities	42	21
Gross unrealized losses, available for sale securities	(19,398)	(23,619)
Fair value, available for sale securities	119,447	120,602
Securities available for sale, AFS, ACL	0	0
Collateralized Mortgage-Backed Securities [Member]
Amortized cost, available for sale securities	112,855	82,424
Gross unrealized gains, available for sale securities	238	0
Gross unrealized losses, available for sale securities	(11,845)	(12,458)
Fair value, available for sale securities	101,248	69,966
Securities available for sale, AFS, ACL	0	0
U.S. Small Business Administration Securities [Member]
Amortized cost, available for sale securities	42,886	14,519
Gross unrealized gains, available for sale securities	0	0
Gross unrealized losses, available for sale securities	(1,538)	(1,668)
Fair value, available for sale securities	41,348	12,851
Securities available for sale, AFS, ACL	$ 0	$ 0

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Related Party Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 3,445	$ 4,207
Additions	0	0
Repayments	(102)	(762)
Ending balance	$ 3,343	$ 3,445

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 17,083	$ 10,525
Interest-bearing deposits at other financial institutions	48,608	30,912
Total cash and cash equivalents	65,691	41,437
Certificates of deposit at other financial institutions	24,167	4,712
Securities available-for-sale, at fair value	292,933	229,252
Securities held-to-maturity, net of allowance for credit losses of $45 and $31, respectively (fair value of $7,666 and $7,929, respectively)	8,455	8,469
Loans held for sale, at fair value	25,668	20,093
Loans receivable, net (includes $15,088 and $14,035, at fair value, respectively)	2,401,481	2,190,860
Accrued interest receivable	14,005	11,144
Premises and equipment, net	30,578	25,119
Operating lease right-of-use (“ROU”) assets	6,627	6,226
Federal Home Loan Bank (“FHLB”) stock, at cost	2,114	10,611
Other real estate owned (“OREO”)	0	570
Deferred tax asset, net	6,725	6,670
Bank owned life insurance (“BOLI”), net	37,719	36,799
MSRs held for sale, held at the lower of cost or fair value	8,086	0
Goodwill	3,592	2,312
Core deposit intangible, net	17,343	3,369
Other assets	18,395	17,240
TOTAL ASSETS	2,972,669	2,632,900
LIABILITIES
Noninterest-bearing accounts	670,831	554,174
Interest-bearing accounts	1,851,492	1,573,567
Total deposits	2,522,323	2,127,741
Borrowings	93,746	186,528
Principal amount	50,000	50,000
Unamortized debt issuance costs	(473)	(539)
Total subordinated notes less unamortized debt issuance costs	49,527	49,461
Total, operating lease	6,848	6,474
Other liabilities	35,737	30,999
Total liabilities	2,708,181	2,401,203
COMMITMENTS AND CONTINGENCIES (NOTE 13)
STOCKHOLDERS’ EQUITY
Preferred stock, $.01 par value; 5,000,000 shares authorized; none issued or outstanding	0	0
Common stock, $.01 par value; 45,000,000 shares authorized; 7,800,545 and 7,736,185 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively	78	77
Additional paid-in capital	57,362	55,187
Retained earnings	230,354	202,065
Accumulated other comprehensive loss, net of tax	(23,306)	(25,632)
Total stockholders’ equity	264,488	231,697
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	2,972,669	2,632,900
Mortgage Servicing Rights [Member]
ASSETS
Mortgage servicing rights (“MSRs”), held at the lower of cost or fair value	$ 9,090	$ 18,017

Note 10 - Employee Benefits

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Compensation and Employee Benefit Plans [Text Block]

NOTE 10 – EMPLOYEE BENEFITS

401(k) Plan

The Company has a salary deferral 401(k) Plan covering substantially all of its employees. Employees are eligible to participate in the 401(k) plan at the date of hire if they are 18 years of age. Eligible employees may contribute through payroll deductions and are 100% vested at all times in their deferral contributions account. The Company matches 100% for contributions of 1% to 3%, and 50% for contributions of 4% to 5%. There was a $1.7 million, $1.9 million, and $1.7 million matching contribution for the years ended December 31, 2023, 2022, and 2021, respectively.

Note 21 - Business Segments - Schedule of Segment Financial Results (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2023

USD ($)

Dec. 31, 2022

USD ($)

Dec. 31, 2021

USD ($)

Net interest income

$ 123,303

^[1]

$ 104,280

^[1]

$ 86,649

^[2]

Provision for credit losses

(4,774)

(6,217)

(500)

Noninterest income

20,490

^[3]

18,108

^[4]

37,513

^[3]

Noninterest expense

^[5]

(93,747)

(79,183)

(76,242)

INCOME BEFORE PROVISION FOR INCOME TAXES

45,272

36,988

47,420

Provision for income taxes

(9,219)

(7,339)

(10,008)

Net income

36,053

29,649

37,412

Total average assets for period ended

$ 2,843,248

$ 2,435,694

$ 2,189,213

FTEs

570

537

536

Commercial And Consumer Banking [Member]

Net interest income

$ 111,737

^[1]

$ 93,358

^[1]

$ 78,306

^[2]

Provision for credit losses

(3,494)

(5,064)

(2,613)

Noninterest income

10,368

^[3]

10,158

^[4]

8,545

^[3]

Noninterest expense

^[5]

(73,767)

(59,723)

(56,557)

INCOME BEFORE PROVISION FOR INCOME TAXES

44,844

38,729

27,681

Provision for income taxes

(9,132)

(7,684)

(5,842)

Net income

35,712

31,045

21,839

Total average assets for period ended

$ 2,315,806

$ 2,018,263

$ 1,779,850

FTEs

447

405

384

Home Lending [Member]

Net interest income

$ 11,566

^[1]

$ 10,922

^[1]

$ 8,343

^[2]

Provision for credit losses

(1,280)

(1,153)

2,113

Noninterest income

10,122

^[3]

7,950

^[4]

28,968

^[3]

Noninterest expense

^[5]

(19,980)

(19,460)

(19,685)

INCOME BEFORE PROVISION FOR INCOME TAXES

428

(1,741)

19,739

Provision for income taxes

(87)

345

(4,166)

Net income

341

(1,396)

15,573

Total average assets for period ended

$ 527,442

$ 417,431

$ 409,363

FTEs

123

132

152

[1]	Net interest income is the difference between interest earned on assets and the cost of liabilities to fund those assets. Interest earned includes actual interest earned on segment assets and, if the segment has excess liabilities, interest credits for providing funding to the other segment. The cost of liabilities includes interest expense on segment liabilities and, if the segment does not have enough liabilities to fund its assets, a funding charge based on the cost of assigned liabilities to fund segment assets.
[2]	Net interest income is the difference between interest earned on assets and the cost of liabilities to fund those assets. Interest earned includes actual interest earned on segment assets and, if the segment has excess liabilities, interest credits for providing funding to the other segment. The cost of liabilities includes interest expense on segment liabilities and, if the segment does not have enough liabilities to fund its assets, a funding charge based on the cost of assigned liabilities to fund segment assets.
[3]	Noninterest income includes activity from certain residential mortgage loans that were initially originated for sale and measured at fair value, and subsequently transferred to loans held for investment. Gains and losses from changes in fair value for these loans are reported in earnings as a component of noninterest income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded net increases in fair value of $447,000, net decreases of $1.7 million, and net decreases of $29,000, respectively. As of December 31, 2023, 2022, and 2021, there were $15.1 million, $14.0 million, and $17.8 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from loans held for sale to loans held for investment.
[4]	Noninterest income includes activity from certain residential mortgage loans that were initially originated for sale and measured at fair value, and subsequently transferred to loans held for investment. Gains and losses from changes in fair value for these loans are reported in earnings as a component of noninterest income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded net increases in fair value of $447,000, net decreases of $1.7 million, and net decreases of $29,000, respectively. As of December 31, 2023, 2022, and 2021, there were $15.1 million, $14.0 million, and $17.8 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from loans held for sale to loans held for investment.
[5]	Noninterest expense includes allocated overhead expense from general corporate activities. Allocation is determined based on a combination of segment assets and FTEs. For the years ended December 31, 2023, 2022, and 2021, the Home Lending segment included allocated overhead expenses of $6.1 million, $6.2 million, and $7.3 million, respectively.

Note 6 - Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Depletion and Amortization	$ 2.6	$ 2.5	$ 2.7

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Financing Receivable, Unamortized Loan Cost (Fee)	$ (8,400,000)	$ (7,800,000)
Financing Receivable, Unamortized Purchase Premium (Discount)	2,600,000	(437,000)
Financing Receivable, before Allowance for Credit Loss	2,433,015,000	2,218,852,000	$ 1,754,175,000
Financing Receivable, Modified, Commitment to Lend		0
Financing Receivable, Modified, Subsequent Default		0
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Financing Receivable, Nonaccrual, Interest Income	579,000	506,000	351,000
Loans and Leases Receivable, Commitment to Lend, Related Party	3,700,000	3,400,000
Commercial Business Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss	255,881,000	228,020,000	$ 241,829,000
Commercial Business Portfolio Segment [Member] \| Commercial And Industrial [Member]
Financing Receivable, before Allowance for Credit Loss	238,301,000	$ 196,791,000
Financing Receivable, Modified, Number of Contracts		2
Financing Receivable, Modified in Period, Amount		$ 3,700,000
Asset Pledged as Collateral [Member] \| Federal Home Loan Bank Advances [Member]
Financing Receivable, before Allowance for Credit Loss	1,070,000,000.00	840,200,000
Asset Pledged as Collateral [Member] \| Federal Home Loan Bank Advances [Member] \| Federal Home Loan Bank of San Francisco [Member]
Financing Receivable, before Allowance for Credit Loss	631,100,000	579,800,000
Accrued Interest Receivable [Member]
Financing Receivable, Accrued Interest, after Allowance for Credit Loss	$ 11,500,000	$ 9,600,000

Note 12 - Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current	$ 9,912	$ 8,183	$ 8,258
(Benefit) provision for deferred income taxes	(693)	(844)	1,750
Total provision for income taxes	$ 9,219	$ 7,339	$ 10,008

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 9 - Deposits (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Related Party Deposit Liabilities	$ 2,800,000	$ 5,700,000
Deposit Liabilities, Checking [Member]
Interest-Bearing Domestic Deposit, Brokered	70,200,000	2,300,000
Deposit Liabilities, Money Market [Member]
Interest-Bearing Domestic Deposit, Brokered	1,000	59,700,000
Deposit Liabilities, Certificates of Deposits [Member]
Interest-Bearing Domestic Deposit, Brokered	$ 361,300,000	$ 332,000,000

Note 17 - Earnings Per Share

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Earnings Per Share [Text Block]

NOTE 17 – EARNINGS PER SHARE

The Company computes earnings per share using the two-class method, which is an earnings allocation method for computing earnings per share that treats a participating security as having rights to earnings that would otherwise have been available to common shareholders. Basic earnings per share are computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Unvested share-based awards containing non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and are included in the computation of earnings per share pursuant to the two-class method. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. For earnings per share calculations for 2021, the ESOP shares committed to be released were included as outstanding shares for both basic and diluted earnings per share. All ESOP shares were allocated as of December 31, 2021.

The following table presents a reconciliation of the components used to compute basic and diluted earnings per share at or for the years indicated:

	At or For the Year Ended December 31,
Numerator (Dollars in thousands, except per share amounts):	2023			2022			2021
Net income	$	36,053		$	29,649		$	37,412
Dividends and undistributed earnings allocated to participating securities		(578	)		(554	)		(611	)
Net income available to common shareholders	$	35,475		$	29,095		$	36,801
Denominator (shown as actual):
Basic weighted average common shares outstanding		7,656,526			7,754,507			8,217,916
Dilutive shares		118,907			119,133			200,580
Diluted weighted average common shares outstanding		7,775,433			7,873,640			8,418,496
Basic earnings per share	$	4.63		$	3.75		$	4.48
Diluted earnings per share	$	4.56		$	3.70		$	4.37
Potentially dilutive weighted average share options that were not included in the computation of diluted earnings per share because to do so would be anti-dilutive.		56,520			61,912			16,466

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	AOCI Attributable to Parent [Member]	Unearned ESOP Shares [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Unearned ESOP Shares [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance (in shares) at Dec. 31, 2020		8,475,912
Balance at Dec. 31, 2020		$ 85		$ 81,275		$ 146,405		$ 2,533		$ (291)		$ 230,007
Net income		0		0		37,412		0		0		37,412
Dividends paid		0		0		(4,602)		0		0		(4,602)
Share-based compensation		0		1,446		0		0		0		1,446
Restricted stock awards		$ 0		0		0		0		0		0
Common stock repurchased - repurchase plan (in shares)		(518,383)
Common stock repurchased - repurchase plan		$ (4)		(13,957)		0		0		0		(13,961)
Common stock repurchased for employee/director taxes paid on restricted stock awards (in shares)		(5,970)
Common stock repurchased for employee/director taxes paid on restricted stock awards		$ 0		(211)		0		0		0		(211)
Stock options exercised, net (in shares)		176,978
Stock options exercised, net		$ 1		(2,077)		0		0		0		(2,076)
Other comprehensive loss, net of tax		0		0		0		(2,281)		0		(2,281)
ESOP shares allocated		$ 0		1,482		0		0		291		1,773
Balance (in shares) at Dec. 31, 2021		8,169,887
Balance at Dec. 31, 2021		$ 82		67,958		179,215		252		0		247,507
Net income		0		0		29,649		0		0		29,649
Dividends paid		0		0		(7,096)		0		0		(7,096)
Share-based compensation		0		1,971		0		0		0		1,971
Restricted stock awards		$ 0		0		0		0		0		0
Common stock repurchased - repurchase plan (in shares)		(544,530)
Common stock repurchased - repurchase plan		$ (5)		(15,623)		0		0		0		(15,628)
Common stock repurchased for employee/director taxes paid on restricted stock awards (in shares)		(6,150)
Common stock repurchased for employee/director taxes paid on restricted stock awards		$ 0		(190)		0		0		0		(190)
Stock options exercised, net (in shares)		64,994
Stock options exercised, net		$ 0		568		0		0		0		568
Other comprehensive loss, net of tax		$ 0		0		0		(25,884)		0		(25,884)
Issuance of common stock- employee stock purchase plan (in shares)		16,934
Issuance of common stock- employee stock purchase plan		$ 0		503		0		0		0		503
Balance (in shares) at Dec. 31, 2022		7,736,185
Balance at Dec. 31, 2022	$ 0	$ 77	$ 0	55,187	$ 297	202,065	$ 0	(25,632)	$ 0	$ 0	$ 297	231,697
Net income		0		0		36,053		0				36,053
Dividends paid		0		0		(7,764)		0				(7,764)
Share-based compensation		0		2,010		0		0				2,010
Restricted stock awards		$ 0		0		0		0				0
Common stock repurchased - repurchase plan (in shares)		(32,334)
Common stock repurchased - repurchase plan		$ 0		(223)		0		0				(223)
Common stock repurchased for employee/director taxes paid on restricted stock awards (in shares)		(11,446)
Common stock repurchased for employee/director taxes paid on restricted stock awards		$ 0		(355)		0		0				(355)
Stock options exercised, net (in shares)		47,734
Stock options exercised, net		$ 0		(273)		0		0				(273)
Other comprehensive loss, net of tax		$ 0		0		0		2,326				2,326
Issuance of common stock- employee stock purchase plan (in shares)		32,330
Issuance of common stock- employee stock purchase plan		$ 1		1,016		0		0				1,017
Restricted stock awards (in shares)		37,600
Restricted stock awards forfeited		$ 0		0		0		0				0
Balance (in shares) at Dec. 31, 2023		7,800,545
Balance at Dec. 31, 2023		$ 78		$ 57,362		$ 230,354		$ (23,306)				$ 264,488

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Schedule of Portfolio Loan Composition (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Gross	$ 2,433,015	$ 2,218,852	$ 1,754,175
ACL on loans	(31,534)	(27,992)
Total loans receivable, net	2,401,481	2,190,860
Real Estate Portfolio Segment [Member]
Financing Receivable, Gross	1,530,381	1,421,260	1,090,303
Real Estate Portfolio Segment [Member] \| Commercial Real Estate [Member]
Financing Receivable, Gross	366,328	334,059
Real Estate Portfolio Segment [Member] \| Construction Loans [Member]
Financing Receivable, Gross	303,054	342,591
Real Estate Portfolio Segment [Member] \| Home Equity Loan [Member]
Financing Receivable, Gross	69,488	55,387
Real Estate Portfolio Segment [Member] \| One-to-four Family Loan [Member]
Financing Receivable, Gross	567,742	469,485
Real Estate Portfolio Segment [Member] \| Multifamily [Member]
Financing Receivable, Gross	223,769	219,738
Consumer Portfolio Segment [Member]
Financing Receivable, Gross	646,753	569,572	422,043
Consumer Portfolio Segment [Member] \| Indirect Home Improvement Loan [Member]
Financing Receivable, Gross	569,903	495,941
Consumer Portfolio Segment [Member] \| Marine Loans [Member]
Financing Receivable, Gross	73,310	70,567
Consumer Portfolio Segment [Member] \| Other Consumer Loan [Member]
Financing Receivable, Gross	3,540	3,064
Commercial Business Portfolio Segment [Member]
Financing Receivable, Gross	255,881	228,020	$ 241,829
Commercial Business Portfolio Segment [Member] \| Commercial And Industrial [Member]
Financing Receivable, Gross	238,301	196,791
Commercial Business Portfolio Segment [Member] \| Warehouse Lending Loan [Member]
Financing Receivable, Gross	$ 17,580	$ 31,229

Consolidated Statements of Income - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

INTEREST INCOME

Loans receivable, including fees

$ 154,945,000

$ 111,648,000

$ 90,737,000

Interest and dividends on investment securities, cash and cash equivalents, and certificates of deposit at other financial institutions

12,247,000

7,046,000

5,637,000

Total interest and dividend income

167,192,000

118,694,000

96,374,000

INTEREST EXPENSE

Deposits

36,751,000

9,420,000

6,929,000

Borrowings

5,196,000

3,052,000

1,074,000

Subordinated notes

1,942,000

1,722,000

Total interest expense

43,889,000

14,414,000

9,725,000

NET INTEREST INCOME

123,303,000

^[1]

104,280,000

^[1]

86,649,000

^[2]

PROVISION FOR CREDIT LOSSES

4,774,000

6,217,000

500,000

NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES

118,529,000

98,063,000

86,149,000

NONINTEREST INCOME

Service charges and fee income

11,138,000

8,525,000

4,349,000

Gain on sale of loans

6,711,000

7,917,000

31,083,000

Earnings on cash surrender value of BOLI

920,000

876,000

866,000

Other noninterest income

1,721,000

790,000

1,215,000

Total noninterest income

20,490,000

^[3]

18,108,000

^[4]

37,513,000

^[3]

NONINTEREST EXPENSE

Salaries and benefits

53,622,000

47,632,000

49,721,000

Operations

13,070,000

10,743,000

10,791,000

Occupancy

6,378,000

5,165,000

4,892,000

Data processing

6,852,000

6,062,000

4,951,000

(Gain) loss on sale of OREO

(148,000)

9,000

Loan costs

2,574,000

2,718,000

2,795,000

Professional and board fees

2,584,000

3,154,000

3,181,000

Federal Deposit Insurance Corporation (“FDIC”) insurance

2,392,000

1,224,000

636,000

Marketing and advertising

1,349,000

897,000

634,000

Acquisition costs

1,562,000

898,000

Amortization of core deposit intangible

3,464,000

691,000

Impairment (recovery) of MSRs

48,000

(1,000)

(2,059,000)

Total noninterest expense

^[5]

93,747,000

79,183,000

76,242,000

INCOME BEFORE PROVISION FOR INCOME TAXES

45,272,000

36,988,000

47,420,000

PROVISION FOR INCOME TAXES

9,219,000

7,339,000

10,008,000

Net income

$ 36,053,000

$ 29,649,000

$ 37,412,000

Basic earnings per share (in dollars per share)

$ 4.63

$ 3.75

$ 4.48

Diluted earnings per share (in dollars per share)

$ 4.56

$ 3.7

$ 4.37

[1]	Net interest income is the difference between interest earned on assets and the cost of liabilities to fund those assets. Interest earned includes actual interest earned on segment assets and, if the segment has excess liabilities, interest credits for providing funding to the other segment. The cost of liabilities includes interest expense on segment liabilities and, if the segment does not have enough liabilities to fund its assets, a funding charge based on the cost of assigned liabilities to fund segment assets.
[2]	Net interest income is the difference between interest earned on assets and the cost of liabilities to fund those assets. Interest earned includes actual interest earned on segment assets and, if the segment has excess liabilities, interest credits for providing funding to the other segment. The cost of liabilities includes interest expense on segment liabilities and, if the segment does not have enough liabilities to fund its assets, a funding charge based on the cost of assigned liabilities to fund segment assets.
[3]	Noninterest income includes activity from certain residential mortgage loans that were initially originated for sale and measured at fair value, and subsequently transferred to loans held for investment. Gains and losses from changes in fair value for these loans are reported in earnings as a component of noninterest income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded net increases in fair value of $447,000, net decreases of $1.7 million, and net decreases of $29,000, respectively. As of December 31, 2023, 2022, and 2021, there were $15.1 million, $14.0 million, and $17.8 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from loans held for sale to loans held for investment.
[4]	Noninterest income includes activity from certain residential mortgage loans that were initially originated for sale and measured at fair value, and subsequently transferred to loans held for investment. Gains and losses from changes in fair value for these loans are reported in earnings as a component of noninterest income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded net increases in fair value of $447,000, net decreases of $1.7 million, and net decreases of $29,000, respectively. As of December 31, 2023, 2022, and 2021, there were $15.1 million, $14.0 million, and $17.8 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from loans held for sale to loans held for investment.
[5]	Noninterest expense includes allocated overhead expense from general corporate activities. Allocation is determined based on a combination of segment assets and FTEs. For the years ended December 31, 2023, 2022, and 2021, the Home Lending segment included allocated overhead expenses of $6.1 million, $6.2 million, and $7.3 million, respectively.

Note 18 - Derivatives - Schedule of Derivative Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest Rate Swap [Member]
Derivative Asset	$ 6,495	$ 9,870
Derivative Liability	375
Interest Rate Swap [Member] \| Cash Flow Hedging [Member] \| Designated as Hedging Instrument [Member] \| Deposits [Member]
Notional	250,000	90,000
Derivative Asset	3,233	5,780
Derivative Liability	375	0
Interest Rate Swap [Member] \| Fair Value Hedging [Member] \| Designated as Hedging Instrument [Member] \| Securities Investment [Member]
Notional	60,000	60,000
Derivative Asset	3,198	4,090
Derivative Liability	0	0
Interest Rate Lock Commitments [Member] \| Not Designated as Hedging Instrument [Member]
Notional	22,334	8,837
Derivative Asset	329	107
Derivative Liability	0	0
Mandatory and Best Effort Forward Commitments [Member] \| Not Designated as Hedging Instrument [Member]
Notional	10,070	4,558
Derivative Asset	0	0
Derivative Liability	188	38
Forward TBA Mortgage-Backed Securities [Member] \| Not Designated as Hedging Instrument [Member]
Notional	33,000	27,000
Derivative Asset	0	164
Derivative Liability	284	$ 0
Customer Swap [Member] \| Not Designated as Hedging Instrument [Member]
Notional	801
Derivative Asset
Derivative Liability	63
Dealer Offsets to Customer Swap [Member] \| Not Designated as Hedging Instrument [Member]
Notional	801
Derivative Asset	64
Derivative Liability	$ 0

Note 2 - Business Combination (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	Acquired Book		Fair Value				Amount
February 24, 2023	Value		Adjustments				Recorded
Assets
Cash and cash equivalents	$	336,157	$	—			$	336,157
Loans receivable		66,093		(2,902	)	(1)		63,191
Premises and equipment		6,342		—				6,342
Accrued interest receivable		530		—				530
Core deposit intangible ("CDI")		—		17,438		(2)		17,438
Goodwill		—		1,280		(3)		1,280
Other assets		11		—				11
Total assets acquired	$	409,133	$	15,816			$	424,949
Liabilities
Deposits:
Noninterest-bearing accounts	$	225,567	$	—			$	225,567
Interest-bearing accounts		199,898		(548	)	(4)		199,350
Total deposits		425,465		(548	)			424,917
Accrued interest payable		4		—				4
Other liabilities		28		—				28
Total liabilities assumed	$	425,497	$	(548	)		$	424,949

Note 13 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

NOTE 13 – COMMITMENTS AND CONTINGENCIES

Commitments – The Company is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized on the Consolidated Balance Sheets.

The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments.

The following table provides a summary of the Company’s commitments at the dates indicated:

COMMITMENTS TO EXTEND CREDIT	December 31,
REAL ESTATE LOANS	2023		2022
Commercial	$	3,472	$	1,260
Construction and development		154,611		201,708
One-to-four-family (includes locks for saleable loans)		23,751		10,713
Home equity		94,026		77,566
Multi-family		2,945		2,999
Total real estate loans		278,805		294,246
CONSUMER LOANS		29,517		39,406
COMMERCIAL BUSINESS LOANS
C&I		164,873		150,109
Warehouse lending		61,837		64,781
Total commercial business loans		226,710		214,890
Total commitments to extend credit	$	535,032	$	548,542

Commitments to extend credit are agreements to lend to a customer provided there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the amount of the total commitments does not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the party. Collateral held varies, but may include accounts receivable, inventory, property and equipment, residential real estate, and income-producing commercial properties.

Unfunded commitments under commercial lines of credit, revolving credit lines and overdraft protection agreements are commitments for possible future extensions of credit to existing customers. These lines of credit usually do not contain a specified maturity date and ultimately may not be drawn upon to the total extent to which the Company is committed. The Company’s ACL – unfunded loan commitments at December 31, 2023 and December 31, 2022 was $1.5 million and $2.5 million, respectively. The decline in the ACL was due to the Company recording a recovery from the ACL – unfunded loan commitments of $1.0 million for the year ended December 31, 2023, as compared to a recovery of $365,000 for the year ended December 31, 2022. A portion of the one-to-four-family commitments included in the table above are accounted for as fair value derivatives and do not carry an associated reserve. The Company’s derivative positions are presented with discussion in “Note 18 – Derivatives.”

The Company also sells one-to-four-family loans to the FHLB of Des Moines that require a limited level of recourse if the loans default and exceed a certain loss exposure. Specific to that recourse, the FHLB of Des Moines established a first loss account (“FLA”) related to the loans and required a credit enhancement (“CE”) obligation by the Bank to be utilized after the FLA is used. Based on loans sold through December 31, 2023, the total loans sold to the FHLB were $9.0 million with the FLA being $581,000 and the CE obligation at $389,000 or 4.3% of the loans outstanding. Management has established a holdback of 10% of the outstanding CE obligation, or $39,000, which is a part of the off-balance sheet holdback for loans sold. At December 31, 2023 and 2022, there were no loans sold to the FHLB of Des Moines greater than 30 days past their contractual payment due date.

Contingent liabilities for loans held for sale – In the ordinary course of business, loans are sold with limited recourse against the Company and may have to subsequently be repurchased due to defects that occurred during the origination of the loan. The defects are categorized as documentation errors, underwriting errors, early payoff, early payment defaults, breach of representation or warranty, servicing errors, and/or fraud. When a loan sold to an investor without recourse fails to perform according to its contractual terms, the investor will typically review the loan file to determine whether defects in the origination process occurred. If a defect is identified, the Company may be required to either repurchase the loan or indemnify the investor for losses sustained. If there are no such defects, the Company has no commitment to repurchase the loan. The Company has recorded a holdback reserve of $2.1 million and $2.3 million to cover loss exposure related to these guarantees for one-to-four-family loans sold into the secondary market at December 31, 2023 and 2022, respectively, which is included in “Other liabilities” on the Consolidated Balance Sheets.

The Company has entered into a severance agreement with its Chief Executive Officer (“CEO”). The severance agreement, subject to certain requirements, generally includes a lump sum payment to the CEO equal to 24 months of base compensation in the event their employment is involuntarily terminated, other than for cause or the executive terminates his employment with good reason, as defined in the severance agreement.

The Company has entered into change of control agreements with its Chief Financial Officer, Chief Lending Officer, Chief Risk Officer, Chief Human Resources Officer, Senior Vice President Compliance Officer, Executive Vice President of Retail Banking and Marketing, and the Executive Vice President of Home Lending. The change of control agreements, subject to certain requirements, generally remain in effect until canceled by either party upon at least 24 months prior written notice. Under the change of control agreements, the executive generally will be entitled to a change of control payment from the Company if the executive is involuntarily terminated within six months preceding or 12 months after a change in control (as defined in the change of control agreements). In such an event, the executives would each be entitled to receive a cash payment in an amount equal to 12 months of their then current salary, subject to certain requirements in the change of control agreements.

As a result of the nature of our activities, the Company is subject to various pending and threatened legal actions, which arise in the ordinary course of business. From time to time, subordination liens may create litigation which requires us to defend our lien rights. In the opinion of management, liabilities arising from these claims, if any, will not have a material effect on our financial position. The Company had no material pending legal actions at December 31, 2023.

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Schedule of Allowance for Credit Losses by Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Beginning balance	$ 27,992	$ 25,635	$ 26,172
Provision for credit losses on loans	5,770	6,623	500
Charge-offs	(3,476)	(2,465)	(1,793)
Recoveries	1,248	1,058	756
Net charge-offs	(2,228)	(1,407)	(1,037)
Total ending ACL balance	31,534	27,992	25,635
Loans individually evaluated for impairment			1,163
Loans collectively evaluated for impairment			24,472
Loans individually evaluated for impairment			5,829
Loans collectively evaluated for impairment			1,748,346
Ending balance	2,433,015	2,218,852	1,754,175
Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance		(2,859)
Total ending ACL balance			(2,859)
Real Estate Portfolio Segment [Member]
Beginning balance	12,123	14,798	13,846
Provision for credit losses on loans	1,994	2,559	952
Charge-offs	(10)	0	0
Recoveries	0	0	0
Net charge-offs	(10)	0	0
Total ending ACL balance	14,107	12,123	14,798
Loans individually evaluated for impairment			23
Loans collectively evaluated for impairment			14,775
Loans individually evaluated for impairment			781
Loans collectively evaluated for impairment			1,089,522
Ending balance	1,530,381	1,421,260	1,090,303
Real Estate Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance		(5,234)
Total ending ACL balance			(5,234)
Consumer Portfolio Segment [Member]
Beginning balance	12,109	4,280	6,696
Provision for credit losses on loans	3,465	3,158	(1,417)
Charge-offs	(3,465)	(2,465)	(1,755)
Recoveries	1,248	1,058	756
Net charge-offs	(2,217)	(1,407)	(999)
Total ending ACL balance	13,357	12,109	4,280
Loans individually evaluated for impairment			219
Loans collectively evaluated for impairment			4,061
Loans individually evaluated for impairment			629
Loans collectively evaluated for impairment			421,414
Ending balance	646,753	569,572	422,043
Consumer Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance		6,078
Total ending ACL balance			6,078
Commercial Business Portfolio Segment [Member]
Beginning balance	3,760	6,536	4,939
Provision for credit losses on loans	311	906	1,635
Charge-offs	(1)	0	(38)
Recoveries	0	0	0
Net charge-offs	(1)	0	(38)
Total ending ACL balance	4,070	3,760	6,536
Loans individually evaluated for impairment			921
Loans collectively evaluated for impairment			5,615
Loans individually evaluated for impairment			4,419
Loans collectively evaluated for impairment			237,410
Ending balance	255,881	228,020	241,829
Commercial Business Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance		(3,682)
Total ending ACL balance			(3,682)
Unallocated Financing Receivables [Member]
Beginning balance	0	21	691
Provision for credit losses on loans	0	0	(670)
Charge-offs	0	0	0
Recoveries	0	0	0
Net charge-offs	0	0	0
Total ending ACL balance	$ 0	0	21
Loans individually evaluated for impairment			0
Loans collectively evaluated for impairment			21
Loans individually evaluated for impairment			0
Loans collectively evaluated for impairment			0
Ending balance			0
Unallocated Financing Receivables [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance		$ (21)
Total ending ACL balance			$ (21)

Note 2 - Business Combination

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Business Combination Disclosure [Text Block]

NOTE 2 – BUSINESS COMBINATION

On February 24, 2023, the Company’s wholly-owned subsidiary, 1st Security Bank, completed the purchase of seven branches (“Branch Acquisition”) from Columbia State Bank to expand its franchise in Washington and Oregon. The Branch Acquisition included seven retail bank branches located in the communities of Goldendale and White Salmon, Washington and Manzanita, Newport, Ontario, Tillamook, and Waldport, Oregon. In accordance with the Purchase and Assumption Agreement, dated as of November 7, 2022, between Columbia State Bank and 1st Security Bank, the Bank acquired $425.5 million of deposits, a portfolio of performing loans, six owned bank branches, one lease associated with the bank branches and certain other assets of the branches. In consideration of the purchased assets and transferred liabilities, 1st Security Bank paid (a) the unpaid principal balance and accrued interest of $66.6 million for the loans acquired, (b) the fair value, or approximately $6.3 million, for the bank facilities and certain other assets associated with the acquired branches, and (c) a deposit premium of 4.15% for core deposits and 2.5% for public funds on substantially all of the deposits assumed, which equated to approximately $16.4 million. The transaction was settled with Columbia State Bank paying cash of $334.7 million to 1st Security Bank for the difference between the total assets purchased and the total liabilities assumed.

The Branch Acquisition was accounted for under the acquisition method of accounting and accordingly, the assets and liabilities were recorded at fair values on February 24, 2023, the date of acquisition. Determining the fair value of assets and liabilities is a complicated process involving significant judgement regarding methods and assumptions used to calculate estimated fair values. Fair values are preliminary and subject to refinement for up to one year after the closing date of the acquisition as information relative to closing date fair values become available. Due to the timing of the data conversion and the integration of operations of the branches onto the Company’s existing operations, historical reporting of the acquired branches is impracticable, and therefore, disclosure of the amounts of revenue and expenses attributable to the acquired branches since the acquisition date are not available.

The following table summarizes the estimated fair values of assets acquired and liabilities assumed at the date of acquisition:

	Acquired Book		Fair Value				Amount
February 24, 2023	Value		Adjustments				Recorded
Assets
Cash and cash equivalents	$	336,157	$	—			$	336,157
Loans receivable		66,093		(2,902	)	(1)		63,191
Premises and equipment		6,342		—				6,342
Accrued interest receivable		530		—				530
Core deposit intangible ("CDI")		—		17,438		(2)		17,438
Goodwill		—		1,280		(3)		1,280
Other assets		11		—				11
Total assets acquired	$	409,133	$	15,816			$	424,949
Liabilities
Deposits:
Noninterest-bearing accounts	$	225,567	$	—			$	225,567
Interest-bearing accounts		199,898		(548	)	(4)		199,350
Total deposits		425,465		(548	)			424,917
Accrued interest payable		4		—				4
Other liabilities		28		—				28
Total liabilities assumed	$	425,497	$	(548	)		$	424,949

______________________

(1)

The fair value discount for acquired loans was determined by separate adjustments to reflect a credit risk and marketability component and a yield component reflecting the differential between portfolio and market yields. The discount on acquired loans will be accreted back into interest income using the effective yield method. None of the loans acquired are purchased financial assets with credit deterioration. The fair value of the loans is $63.2 million and the gross amount due is $66.1 million, none of which is expected to be uncollectable.

(2)

The fair value adjustment represents the value of the core deposit base assumed in the Branch Acquisition based on a study performed by an independent consulting firm. This amount was recorded by the Company as an identifiable intangible asset and will be amortized as an expense on an accelerated basis over the average life of the core deposit base, which is estimated to be 10 years.

(3)

The fair value adjustment represents the value of the goodwill calculated from the purchase based on the purchase price, less the fair value of assets acquired net of liabilities assumed. The goodwill of $1.3 million is attributable to the workforce and customer relationships associated with the branches. All the goodwill is deductible for tax purposes and will be amortized over a 15-year period. The goodwill was assigned to the Commercial and Consumer Banking segment.

(4)

The fair value of time deposits was calculated using a discounted cash flow analysis that calculated the present value of the projected cash flows from the portfolio versus the present value of a similar portfolio with a similar maturity profile at current market rates. This adjustment represents a difference in interest rates from the time deposits acquired and the estimated wholesale funding rates used in the application of fair value accounting. The discounted amount will be amortized into expense as an increase in interest expense over the maturity profile of the acquired time deposits.

The disclosures regarding pro-forma data and the results of operations after the acquisition date are omitted as this information is not practical to obtain. The branches’ financial information is not reported on a stand-alone basis.

Note 6 - Premises and Equipment - Summary of Property Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment, Gross	$ 57,574	$ 49,561
Less accumulated depreciation and amortization	(26,996)	(24,442)
Total	30,578	25,119
Land [Member]
Property, Plant and Equipment, Gross	7,925	5,715
Building [Member]
Property, Plant and Equipment, Gross	20,814	16,934
Furniture Fixtures and Equipment [Member]
Property, Plant and Equipment, Gross	17,962	16,226
Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	2,680	2,461
Building Improvements [Member]
Property, Plant and Equipment, Gross	8,043	7,688
Construction in Progress [Member]
Property, Plant and Equipment, Gross	$ 150	$ 537

Note 3 - Investments - Schedule of Investments in Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Less than 12 months, fair value, available for sale securities	$ 58,754	$ 91,176
Less than 12 months, unrealized loss, available for sale securities	(637)	(10,266)
12 months or longer, unrealized loss, fair value, available for sale securities	209,362	133,700
12 months or longer, unrealized loss, available for sale securities	(36,064)	(32,323)
Available for sale securities, fair value	268,116	224,876
Available for sale securities, total	(36,701)	(42,589)
Less than 12 months, fair value, held to maturity	0	7,929
Less than 12 months, held to maturity securities	0	(571)
12 months or longer, unrealized loss, fair value, held to maturity securities	7,666	0
12 months or longer, unrealized loss, held to maturity securities	(834)	0
Held to maturity securities, fair value	7,666	7,929
Held-to-maturity, total	(834)	(571)
Less than 12 months, fair value	58,754	99,105
Less than 12 months, unrealized loss	(637)	(10,837)
12 months or longer, fair value	217,028	133,700
12 months or longer, unrealized loss	(36,898)	(32,323)
Debt Securities, fair value	275,782	232,805
Debt securities, unrealized loss	(37,535)	(43,160)
US Government Agencies Debt Securities [Member]
Less than 12 months, fair value, available for sale securities	0	3,823
Less than 12 months, unrealized loss, available for sale securities	0	(118)
12 months or longer, unrealized loss, fair value, available for sale securities	15,972	13,465
12 months or longer, unrealized loss, available for sale securities	(3,179)	(3,747)
Available for sale securities, fair value	15,972	17,288
Available for sale securities, total	(3,179)	(3,865)
Corporate Debt Securities [Member]
Less than 12 months, fair value, available for sale securities	959	2,494
Less than 12 months, unrealized loss, available for sale securities	(41)	(4)
12 months or longer, unrealized loss, fair value, available for sale securities	4,300	4,026
12 months or longer, unrealized loss, available for sale securities	(700)	(975)
Available for sale securities, fair value	5,259	6,520
Available for sale securities, total	(741)	(979)
Less than 12 months, fair value, held to maturity	0	7,929
Less than 12 months, held to maturity securities	0	(571)
12 months or longer, unrealized loss, fair value, held to maturity securities	7,666	0
12 months or longer, unrealized loss, held to maturity securities	(834)	0
Held to maturity securities, fair value	7,666	7,929
Held-to-maturity, total	(834)	(571)
Municipal Bonds [Member]
Less than 12 months, fair value, available for sale securities	3,922	44,261
Less than 12 months, unrealized loss, available for sale securities	(23)	(5,794)
12 months or longer, unrealized loss, fair value, available for sale securities	113,577	73,990
12 months or longer, unrealized loss, available for sale securities	(19,375)	(17,825)
Available for sale securities, fair value	117,499	118,251
Available for sale securities, total	(19,398)	(23,619)
Collateralized Mortgage-Backed Securities [Member]
Less than 12 months, fair value, available for sale securities	20,662	29,791
Less than 12 months, unrealized loss, available for sale securities	(113)	(3,188)
12 months or longer, unrealized loss, fair value, available for sale securities	67,376	40,175
12 months or longer, unrealized loss, available for sale securities	(11,732)	(9,270)
Available for sale securities, fair value	88,038	69,966
Available for sale securities, total	(11,845)	(12,458)
U.S. Small Business Administration Securities [Member]
Less than 12 months, fair value, available for sale securities	33,211	10,807
Less than 12 months, unrealized loss, available for sale securities	(460)	(1,162)
12 months or longer, unrealized loss, fair value, available for sale securities	8,137	2,044
12 months or longer, unrealized loss, available for sale securities	(1,078)	(506)
Available for sale securities, fair value	41,348	12,851
Available for sale securities, total	$ (1,538)	$ (1,668)

Note 16 - Fair Value Measurements - Schedule of Estimated Fair Values of Financial Instruments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Certificates of deposit at other financial institutions	$ 24,167,000	$ 4,712,000
Securities available-for-sale, at fair value	292,933,000	229,252,000
Debt Securities, Held-to-Maturity, Amortized Cost	8,500,000	8,500,000
Loans receivable, at fair value	25,668,000	20,093,000
Federal Home Loan Bank Stock	2,114,000	10,611,000
Loans Receivable, Fair Value Disclosure	15,088,000	14,035,000
Accrued interest receivable	14,005,000	11,144,000
Financing Receivable, before Allowance for Credit Loss	2,433,015,000	2,218,852,000	$ 1,754,175,000
Short-Term Debt	93,746,000	186,528,000
Subordinated notes, excluding unamortized debt issuance costs	50,000,000	50,000,000
Interest Rate Swap [Member]
Derivative asset	6,495,000	9,870,000
Derivative liabilities, fair value	375,000
Mortgage Servicing Rights [Member]
Servicing Asset at Fair Value, Amount	38,200,000	35,500,000
Fair Value, Inputs, Level 1 [Member] \| Reported Value Measurement [Member]
Cash and cash equivalents	65,691,000	41,437,000
Fair Value, Inputs, Level 1 [Member] \| Reported Value Measurement [Member] \| Certificates of Deposit [Member]
Certificates of deposit at other financial institutions	24,167,000	4,712,000
Fair Value, Inputs, Level 1 [Member] \| Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	65,691,000	41,437,000
Fair Value, Inputs, Level 1 [Member] \| Estimate of Fair Value Measurement [Member] \| Certificates of Deposit [Member]
Certificates of deposit at other financial institutions	24,167,000	4,712,000
Fair Value, Inputs, Level 2 [Member] \| Reported Value Measurement [Member]
Securities available-for-sale, at fair value	292,933,000	229,252,000
Debt Securities, Held-to-Maturity, Amortized Cost	8,500,000	8,500,000
Loans receivable, at fair value	25,668,000	20,093,000
Federal Home Loan Bank Stock	2,114,000	10,611,000
Loans Receivable, Fair Value Disclosure	15,088,000	14,035,000
Accrued interest receivable	14,005,000	11,144,000
Deposits	2,522,323,000	2,127,741,000
Short-Term Debt	93,746,000	186,528,000
Subordinated notes, excluding unamortized debt issuance costs	50,000,000	50,000,000
Accrued interest payable	5,473,000	2,270,000
Fair Value, Inputs, Level 2 [Member] \| Reported Value Measurement [Member] \| Interest Rate Swap [Member]
Derivative asset	6,431,000	9,870,000
Derivative liabilities, fair value	375,000	0
Fair Value, Inputs, Level 2 [Member] \| Reported Value Measurement [Member] \| Dealer Offsets to Customer Swap [Member]
Derivative asset	64,000	0
Fair Value, Inputs, Level 2 [Member] \| Reported Value Measurement [Member] \| Customer Swap [Member]
Derivative liabilities, fair value	63,000
Fair Value, Inputs, Level 2 [Member] \| Reported Value Measurement [Member] \| Forward TBA Mortgage-Backed Securities [Member]
Derivative asset	0	164,000
Derivative liabilities, fair value	284,000	0
Fair Value, Inputs, Level 2 [Member] \| Estimate of Fair Value Measurement [Member]
Securities available-for-sale, at fair value	292,933,000	229,252,000
Debt Securities, Held-to-Maturity, Amortized Cost	7,666,000	7,929,000
Loans receivable, at fair value	25,668,000	20,093,000
Federal Home Loan Bank Stock	2,114,000	10,611,000
Loans Receivable, Fair Value Disclosure	15,088,000	14,035,000
Accrued interest receivable	14,005,000	11,144,000
Deposits	2,515,026,000	2,105,926,000
Short-Term Debt	93,416,000	186,188,000
Subordinated notes, excluding unamortized debt issuance costs	43,480,000	44,500,000
Accrued interest payable	5,473,000	2,270,000
Fair Value, Inputs, Level 2 [Member] \| Estimate of Fair Value Measurement [Member] \| Interest Rate Swap [Member]
Derivative asset	6,431,000	9,870,000
Derivative liabilities, fair value	375,000	0
Fair Value, Inputs, Level 2 [Member] \| Estimate of Fair Value Measurement [Member] \| Dealer Offsets to Customer Swap [Member]
Derivative asset	64,000	0
Fair Value, Inputs, Level 2 [Member] \| Estimate of Fair Value Measurement [Member] \| Customer Swap [Member]
Derivative liabilities, fair value	63,000
Fair Value, Inputs, Level 2 [Member] \| Estimate of Fair Value Measurement [Member] \| Forward TBA Mortgage-Backed Securities [Member]
Derivative asset	0	164,000
Derivative liabilities, fair value	284,000	0
Fair Value, Inputs, Level 3 [Member] \| Reported Value Measurement [Member]
Financing Receivable, before Allowance for Credit Loss	2,417,927,000	2,204,817,000
Fair Value, Inputs, Level 3 [Member] \| Reported Value Measurement [Member] \| Mortgage Servicing Rights [Member]
Servicing Asset at Fair Value, Amount	9,090,000	18,017,000
Fair Value, Inputs, Level 3 [Member] \| Reported Value Measurement [Member] \| Mortgage Servicing Right, Held for Sale [Member]
Servicing Asset at Fair Value, Amount	8,086	0
Fair Value, Inputs, Level 3 [Member] \| Reported Value Measurement [Member] \| Interest Rate Lock Commitments [Member]
Derivative asset	0	107,000
Fair Value, Inputs, Level 3 [Member] \| Reported Value Measurement [Member] \| Mandatory and Best Effort Forward Commitments [Member]
Derivative liabilities, fair value	188,000	38,000
Fair Value, Inputs, Level 3 [Member] \| Estimate of Fair Value Measurement [Member]
Financing Receivable, before Allowance for Credit Loss	2,276,397,000	2,153,769,000
Fair Value, Inputs, Level 3 [Member] \| Estimate of Fair Value Measurement [Member] \| Mortgage Servicing Rights [Member]
Servicing Asset at Fair Value, Amount	20,552,000	35,478,000
Fair Value, Inputs, Level 3 [Member] \| Estimate of Fair Value Measurement [Member] \| Mortgage Servicing Right, Held for Sale [Member]
Servicing Asset at Fair Value, Amount	17,611	0
Fair Value, Inputs, Level 3 [Member] \| Estimate of Fair Value Measurement [Member] \| Interest Rate Lock Commitments [Member]
Derivative asset	0	107,000
Fair Value, Inputs, Level 3 [Member] \| Estimate of Fair Value Measurement [Member] \| Mandatory and Best Effort Forward Commitments [Member]
Derivative liabilities, fair value	$ 188,000	$ 38,000

Note 20 - Stock-based Compensation (Details Textual)		12 Months Ended
Note 20 - Stock-based Compensation (Details Textual)	Jul. 14, 2021	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 17, 2018 shares
Stockholders' Equity Note, Stock Split, Conversion Ratio	2
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)		6 years 6 months	6 years 6 months	6 years 6 months
The 2018 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares) \| shares					1,300,000
Share-Based Payment Arrangement, Expense \| $		$ 2,000,000	$ 2,000,000	$ 1,400,000
Share-Based Payment Arrangement, Expense, Tax Benefit \| $		$ 422,000	$ 414,000	$ 304,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expected Contractual Term Forfeiture Rate		3.10%
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		1 year
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)		5 years 6 months
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)		6 years 6 months
The 2018 Equity Incentive Plan [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares) \| shares					326,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares) \| shares		76,622
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 years 3 months 18 days
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount \| $		$ 2,500,000
The 2018 Equity Incentive Plan [Member] \| Restricted Stock [Member] \| Director [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		1 year
The 2018 Equity Incentive Plan [Member] \| Restricted Stock [Member] \| Officers And Employees [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		5 years
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares) \| shares		253,532
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)		10 years
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $		$ 1,700,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 years 4 months 24 days
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)		10 years
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Director [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		1 year
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Officers And Employees [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		20.00%
The 2018 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Officers And Employees [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		5 years

Note 11 - Debt

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Debt Disclosure [Text Block]

NOTE 11 – DEBT

Borrowings

The Bank is a member of the FHLB of Des Moines, which entitles it to certain benefits including a variety of borrowing options consisting of a secured credit line that allows both fixed and variable rate advances. The FHLB borrowings at December 31, 2023 and 2022, consisted of a warehouse securities credit line (“securities line”), which allows advances with interest rates fixed at the time of borrowing and a warehouse federal funds (“Fed Funds”) advance, which allows daily advances at variable interest rates. Credit capacity is primarily determined by the value of assets collateralized at the FHLB, funds on deposit at the FHLB, and stock owned by the Bank.

Credit is limited to 45% of the Company’s total assets and available pledged assets. The Bank entered into an Advances, Pledges and Security Agreement with the FHLB for which specific loans are pledged to secure these credit lines. At December 31, 2023, loans of approximately $1.07 billion were pledged to the FHLB. At December 31, 2023, the Bank’s total borrowing capacity was $686.2 million with the FHLB of Des Moines, with unused borrowing capacity of $681.9 million. In addition, all FHLB stock owned by the Company is collateral for credit lines.

The Bank maintains a short-term borrowing line with the FRB with total credit based on eligible collateral. The Bank can borrow under the Term Auction Facility and Term Deposit Facility at rates published by the San Francisco FRB. As of December 31, 2023 and 2022, the Bank had approximately $631.1 million and $579.8 million, respectively, in pledged consumer loans with a borrowing capacity of $351.6 million and $205.8 million for the Term Auction Facility and Term Deposit Facility, respectively. No borrowings were outstanding under either facility at either date. Additionally, securities with a carrying value of $77.0 million were pledged primarily to provide contingent liquidity through the BTFP at the FRB at December 31, 2023, with a current credit limit of $90.5 million and an outstanding balance of $89.9 million at December 31, 2023. The Bank also had $101.0 million unsecured Fed Funds lines of credit with other financial institutions of which none was outstanding at December 31, 2023.

Borrowings on these lines at the dates indicated were as follows:

	December 31,
	2023		2022
Federal Home Loan Bank - (interest rates ranging from 2.00% to 2.37% and 1.72% to 4.60% at December 31, 2023 and 2022, respectively)	$	3,896	$	186,528
FRB BTFP advance - (interest rate of 4.70% at December 31, 2023)		89,850		—
Total	$	93,746	$	186,528

Scheduled maturities of borrowings were as follows:

			Interest
Years Ending December 31,	Balances		Rates
2024	$	93,746		4.60	%

Subordinated Notes

On February 10, 2021, FS Bancorp completed the private placement of $50.0 million of its 3.75% fixed-to-floating rate subordinated notes due 2031 (the “Notes”) at an offering price equal to 100% of the aggregate principal amount of the Notes, resulting in net proceeds, after placement agent fees and offering expenses, of approximately $49.3 million. The interest rate on the Notes remains fixed equal to 3.75% for the first five years. After five years the interest rate changes to a floating interest rate tied to a Three-Month Term Secured Overnight Financing Rate (“SOFR”), plus a spread of 337 basis points. The Notes will mature on February 15, 2031. On or after February 15, 2026, the Company may redeem the Notes, in whole or in part.

The Notes are unsecured obligations and are subordinated in right of payment to all existing and future indebtedness, deposits and other liabilities of the Company's current and future subsidiaries, including the Bank’s deposits as well as the Company's subsidiaries' liabilities to general creditors and liabilities arising during the ordinary course of business. The Notes may be included in Tier 2 capital for the Company under current regulatory guidelines and interpretations.

The maximum balance at any month end and the average balances and weighted average interest rates on debt during the years indicated were as follows:

	For the Year Ending December 31,
	2023			2022			2021
Maximum balance:
FHLB advances and Fed Funds	$	74,895		$	260,828		$	102,528
FRB Fed Funds		—			—			—
Fed Funds lines of credit with other financial institutions		—			—			—
Subordinated notes		50,000			50,000			50,000
FRB Paycheck Protection Program Liquidity Facility ("PPPLF")		—			—			59,349
FRB BTFP advance		90,000			—			—
Average balance:
FHLB advances and Fed Funds		33,945			102,008			55,602
FRB Fed Funds		14,704			548			205
Fed Funds lines of credit with other financial institutions		11			15			11
Subordinated notes		50,000			50,000			44,699
FRB PPPLF		—			—			7,310
FRB BTFP advance		61,669			—			—
Weighted average interest rates
FHLB advances and Fed Funds		4.40	%		2.98	%		1.88	%
FRB Fed Funds		5.42	%		1.69	%		0.25	%
Fed Funds lines of credit with other financial institutions		5.62	%		3.28	%		0.49	%
Subordinated notes		3.88	%		3.75	%		3.75	%
FRB PPPLF		—	%		—	%		0.35	%
FRB BTFP advance		4.71	%		—	%		—	%

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Note 16 - Fair Value Measurements

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Fair Value Disclosures [Text Block]

NOTE 16 – FAIR VALUE MEASUREMENTS

The Company determines fair value based on the requirements established in ASC Topic 820, Fair Value Measurements, which provides a framework for measuring fair value in accordance with U.S. GAAP and requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Topic 820 defines fair value as the exit price, or the price that would be received for an asset or paid to transfer a liability, in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date under current market conditions. ASU 2016 – 01, Financial Instruments – Overall (Subtopic 825 – 10), Recognition and Measurement of Financial Assets and Financial Liabilities, requires us to use the exit price notion when measuring the fair value of instruments for disclosure purposes.

The following definitions describe the levels of inputs that may be used to measure fair value:

Level 1 – Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 – Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The following methods were used to estimate the fair value of certain assets and liabilities on a recurring and nonrecurring basis.

Securities – The fair value of securities available-for-sale are recorded on a recurring basis. The fair value of investments and mortgage-backed securities are provided by a third-party pricing service. These valuations are based on market data using pricing models that vary by asset class and incorporate available current trade, bid and other market information, and for structured securities, cash flow, and loan performance data. The pricing processes utilize benchmark curves, benchmarking of similar securities, sector groupings, and matrix pricing. Option adjusted spread models are also used to assess the impact of changes in interest rates and to develop prepayment scenarios (Level 2). Transfers between the fair value hierarchy are determined through the third-party service provider which, from time to time will transfer between levels based on market conditions per the related security. All models and processes used consider market convention.

Mortgage Loans Held for Sale – The fair value of loans held for sale reflects the value of commitments with investors and/or the relative price as delivered into a To-Be-Announced (“TBA”) mortgage-backed security (Level 2).

Loans Receivable – Certain residential mortgage loans were initially originated for sale and measured at fair value; after origination, the loans were transferred to loans held for investment. As of December 31, 2023 and 2022, there were $15.1 million and $14.0 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from held for sale to loans held for investment. The aggregate unpaid principal balance of these loans was $16.3 million and $15.6 million as of December 31, 2023 and 2022, respectively. Gains and losses from changes in fair value for these loans are reported in earnings as a component of “Other noninterest income” on the Consolidated Statements of Income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded a net increase of $447,000, a net decrease of $1.7 million, and a net decrease of $29,000 in fair value, respectively. For loans originated as held for sale and transferred into loans held for investment, the fair value is determined based on quoted secondary market prices for similar loans (Level 2).

Derivative Instruments – Fair values for derivative assets and liabilities are measured on a recurring basis. The primary use of a derivative instrument is related to the mortgage banking activities of the Company. The fair value of the interest rate lock commitments and forward sales commitments are estimated using quoted or published market prices for similar instruments, adjusted for factors such as pull-through rate assumptions based on historical information, where appropriate. TBA mortgage-backed securities are fair valued on similar contracts in active markets (Level 2) while locks and forwards with customers and investors are fair valued using similar contracts in the market and changes in the market interest rates (Level 2 and 3). Derivative instruments not related to mortgage banking activities include interest rate swap agreements. The fair values of interest rate swap agreements are based on valuation models using observable market data as of the measurement date (Level 2). The Company’s derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The majority of market inputs are actively quoted and can be validated through external sources, including market transactions and third-party pricing services. The fair values of all interest rate swaps are determined from third-party pricing services without adjustment.

Other Real Estate Owned – Fair value adjustments to OREO are recorded at the lower of carrying amount of the loan or fair value of the collateral less selling costs. Any write-downs based on the asset’s fair value at the date of acquisition are charged to the ACL on loans. After foreclosure, management periodically performs valuations such that the real estate is carried at the lower of its new cost basis or fair value, net of estimated costs to sell (Level 3).

Collateral Dependent Loans – Expected credit losses on collateral dependent loans are measured based on the fair value of the collateral as of the reporting date, less estimated selling costs, as applicable. If the fair value of the collateral is less than the amortized cost basis of the loan, the Company will recognize an allowance as the difference between the fair value of the collateral, less costs to sell (if applicable) at the reporting date and the amortized cost basis of the loan. If the fair value of the collateral exceeds the amortized cost basis of the loan, any expected recovery added to the amortized cost basis will be limited to the amount previously charged-off by the subsequent changes in the expected credit losses on collateral dependent loans are included within the provision for credit losses in the same manner in which the expected credit loss initially was recognized or as a reduction in the provision that would otherwise be reported (Level 3).

Mortgage Servicing Rights – The fair value of MSRs is estimated using net present value of expected cash flows using a third-party model that incorporates assumptions used in the industry to value such rights, adjusted for factors such as weighted average prepayments speeds based on historical information where appropriate (Level 3).

The following tables present securities available-for-sale, mortgage loans held for sale, loans receivable, at fair value, and derivative assets and liabilities measured at fair value on a recurring basis at the dates indicated:

Financial Assets	At December 31, 2023
Securities available-for-sale:	Level 1		Level 2			Level 3			Total
U.S. agency securities	$	—	$	18,018		$	—		$	18,018
Corporate securities		—		12,872			—			12,872
Municipal bonds		—		119,447			—			119,447
Mortgage-backed securities		—		101,248			—			101,248
U.S. Small Business Administration securities		—		41,348			—			41,348
Mortgage loans held for sale, at fair value		—		25,668			—			25,668
Loans receivable, at fair value		—		15,088			—			15,088
Derivatives:
Interest rate lock commitments with customers		—		—			329			329
Interest rate swaps - cash flow and fair value hedges		—		6,431			—			6,431
Interest rate swaps - dealer offsets to customer swap positions		—		64			—			64
Total assets measured at fair value	$	—	$	340,184		$	329		$	340,513
Financial Liabilities
Derivatives:
Mandatory and best effort forward commitments with investors	$	—	$	—		$	(188	)	$	(188	)
Forward TBA mortgage-backed securities		—		(284	)		—			(284	)
Interest rate swaps - cash flow and fair value hedges		—		(375	)		—			(375	)
Interest rate swaps - customer swap positions		—		(63	)		—			(63	)
Total liabilities measured at fair value	$	—	$	(722	)	$	(188	)	$	(910	)

Financial Assets	At December 31, 2022
Securities available-for-sale:	Level 1		Level 2		Level 3			Total
U.S. agency securities	$	—	$	17,288	$	—		$	17,288
Corporate securities		—		8,545		—			8,545
Municipal bonds		—		120,602		—			120,602
Mortgage-backed securities		—		69,966		—			69,966
U.S. Small Business Administration securities		—		12,851		—			12,851
Mortgage loans held for sale, at fair value		—		20,093		—			20,093
Loans receivable, at fair value		—		14,035		—			14,035
Derivatives:
Forward TBA mortgage-backed securities		—		164		—			164
Interest rate lock commitments with customers		—		—		107			107
Interest rate swaps - cash flow and fair value hedges		—		9,870		—			9,870
Total assets measured at fair value	$	—	$	273,414	$	107		$	273,521
Financial Liabilities
Derivatives:
Mandatory and best effort forward commitments with investors	$	—	$	—	$	(38	)	$	(38	)
Total liabilities measured at fair value	$	—	$	—	$	(38	)	$	(38	)

The following table presents financial assets measured at fair value on a nonrecurring basis and the level within the fair value hierarchy at the dated indicated. There were no financial assets measured at fair value on a nonrecurring basis as of December 31, 2022.

	December 31, 2023
	Level 1		Level 2		Level 3		Total
MSRs	$	—	$	—	$	38,163	$	38,163

Quantitative Information about Level 3 Fair Value Measurements – Shown in the table below is the fair value of financial instruments measured under a Level 3 unobservable input on a recurring and nonrecurring basis at the dates indicated:

Level 3

Significant

Weighted Average

Fair Value

Valuation

Unobservable

December 31,

Instruments

Techniques

Inputs

Range

2023

2022

RECURRING

Interest rate lock commitments with customers

Quoted market prices

Pull-through expectations

80% - 99%

90.5

92.5

Individual forward sale commitments with investors

Quoted market prices

Pull-through expectations

80% - 99%

90.5

92.5

NONRECURRING

MSRs

Industry sources

Pre-payment speeds

0% - 50%

7.2

8.2

The pull-through rate is based on historical loan closing rates for similar interest rate lock commitments. An increase or decrease in the pull-through rate would have a corresponding positive or negative fair value adjustment.

The following table provides a reconciliation of assets and liabilities measured at fair value using significant unobservable inputs (Level 3) on a recurring basis during the years indicated:

				Purchases								Net change in			Net change in
	Beginning			and		Sales and			Ending			fair value for			fair value for
2023	Balance			Issuances		Settlements			Balance			gains/(losses) ⁽¹⁾			gains/(losses) ⁽²⁾
Interest rate lock commitments with customers	$	107		$	4,291	$	(4,069	)	$	329		$	222		$	—
Individual forward sale commitments with investors		(38	)		66		(216	)		(188	)		(150	)		—
2022
Interest rate lock commitments with customers	$	757		$	3,215	$	(3,865	)	$	107		$	(650	)	$	—
Individual forward sale commitments with investors		808			6,383		(7,229	)		(38	)		(846	)		—
2021
Interest rate lock commitments with customers	$	4,024		$	23,164	$	(26,431	)	$	757		$	(3,267	)	$	—
Individual forward sale commitments with investors		(67	)		2,526		(1,651	)		808			875			—
Securities available-for-sale, at fair value		1,111			40		(13	)		1,138			—			27

_____________________________

(1) Relating to items held at end of period included in income.

(2) Relating to items held at end of period included in other comprehensive income.

(Losses) gains on interest rate lock commitments and on forward sale commitments with investors carried at fair value are recorded in “Gain on sale of loans” on the Consolidated Statements of Income.

Fair values for financial instruments are management's estimates of the values at which the instruments could be exchanged in a transaction between willing parties. The Company uses the exit price notion when measuring the fair value of financial instruments.

The following table provides estimated fair values of the Company’s financial instruments at the dates indicated, whether recognized at fair value or not on the Consolidated Balance Sheets:

	December 31,				December 31,
	2023				2022
Financial Assets	Carrying		Fair		Carrying		Fair
Level 1 inputs:	Amount		Value		Amount		Value
Cash and cash equivalents	$	65,691	$	65,691	$	41,437	$	41,437
Certificates of deposit at other financial institutions		24,167		24,167		4,712		4,712
Level 2 inputs:
Securities available-for-sale, at fair value		292,933		292,933		229,252		229,252
Securities held-to-maturity		8,500		7,666		8,500		7,929
Loans held for sale, at fair value		25,668		25,668		20,093		20,093
FHLB stock, at cost		2,114		2,114		10,611		10,611
Forward TBA mortgage-backed securities		—		—		164		164
Loans receivable, at fair value		15,088		15,088		14,035		14,035
Interest rate swaps - cash flow and fair value hedges		6,431		6,431		9,870		9,870
Accrued interest receivable		14,005		14,005		11,144		11,144
Interest rate swaps - dealer offsets to customer swap positions		64		64		—		—
Level 3 inputs:
Loans receivable, gross		2,417,927		2,276,397		2,204,817		2,153,769
MSRs, held at lower of cost or fair value		9,090		20,552		18,017		35,478
MSRs held for sale, held at lower of cost or fair value		8,086		17,611		—		—
Fair value interest rate locks with customers		—		—		107		107
Financial Liabilities
Level 2 inputs:
Deposits		2,522,323		2,515,026		2,127,741		2,105,926
Borrowings		93,746		93,416		186,528		186,188
Subordinated notes, excluding unamortized debt issuance costs		50,000		43,480		50,000		44,500
Accrued interest payable		5,473		5,473		2,270		2,270
Interest rate swaps - cash flow and fair value hedges		375		375		—		—
Forward TBA mortgage-backed securities		284		284		—		—
Interest rate swaps - customer swap positions		63		63
Level 3 inputs:
Mandatory and best effort forward commitments with investors		188		188		38		38

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 15 - Regulatory Capital (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]

																To be Well Capitalized
																Under Prompt
						For Capital					For Capital Adequacy					Corrective
	Actual					Adequacy Purposes					with Capital Buffer					Action Provisions
Bank Only	Amount		Ratio			Amount		Ratio			Amount		Ratio			Amount		Ratio
At December 31, 2023
Total risk-based capital (to risk-weighted assets)	$	339,436		13.37	%	$	203,094		8.00	%	$	266,561		10.50	%	$	253,868		10.00	%
Tier 1 risk-based capital (to risk-weighted assets)	$	307,686		12.12	%	$	152,321		6.00	%	$	215,787		8.50	%	$	203,094		8.00	%
Tier 1 leverage capital (to average assets)	$	307,686		10.39	%	$	118,488		4.00	%	$	N/A		N/A		$	148,109		5.00	%
CET 1 capital (to risk-weighted assets)	$	307,686		12.12	%	$	114,240		4.50	%	$	177,707		7.00	%	$	165,014		6.50	%

Note 3 - Investments - Schedule of Debt Securities, Held-to-Maturity Credit Quality Indicators (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Amortized Cost	$ 8,500	$ 8,500
Standard & Poor's, BBB/BBB Minus Rating [Member]
Debt Securities, Held-to-Maturity, Amortized Cost	7,000	8,500
Standard & Poor's, BB+ Rating [Member]
Debt Securities, Held-to-Maturity, Amortized Cost	$ 1,500	$ 0

Note 16 - Fair Value Measurements (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans Receivable, Fair Value Disclosure	$ 15,088,000	$ 14,035,000
Financing Receivable, before Allowance for Credit Loss	2,433,015,000	2,218,852,000	$ 1,754,175,000
Fair Value, Nonrecurring [Member]
Assets, Fair Value Disclosure		0
Residential Mortgage [Member]
Loans Receivable, Fair Value Disclosure	15,100,000	14,000,000	17,800,000
Increase (Decrease) in Finance Receivables	447,000	(1,700,000)	(29,000)
Residential Mortgage [Member] \| Fair Value, Inputs, Level 2 [Member]
Loans Receivable, Fair Value Disclosure	15,100,000	14,000,000
Financing Receivable, before Allowance for Credit Loss	16,300,000	15,600,000
Increase (Decrease) in Finance Receivables	$ 447,000	$ (1,700,000)	$ (29,000)

- Definition

Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 80
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479294/326-20-55-80

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 79
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479294/326-20-55-79

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479344/326-20-45-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (1)
-Publisher SEC

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph (a)
-Subparagraph (2)
-Publisher SEC

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1404
-Paragraph (a)
-Publisher SEC

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-14

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 7A
-SubTopic 10
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-5

+ Details

Note 8 - Other Real Estate Owned ("OREO")

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Real Estate Owned [Text Block]

NOTE 8 – OTHER REAL ESTATE OWNED (“OREO”)

The following table presents the activity related to OREO at and for the years indicated:

	At or For the Year Ended
	December 31,
	2023			2022			2021
Beginning balance	$	570		$	—		$	90
Loans transferred to OREO		—			145			—
Closed retail branch transferred to OREO		—			570			—
Gross proceeds from sale of OREO		(718	)		(145	)		(81	)
Gain (loss) on sale of OREO		148			—			(9	)
Ending balance	$	—		$	570		$	—

There were no OREO properties at December 31, 2023, one OREO property (a closed branch in Centralia, Washington) at December 31, 2022 and none at December 31, 2021. OREO holding costs were none, $10,000, and none for the years ended December 31, 2023, 2022, and 2021, respectively.

There were $96,000 and $511,000 in mortgage loans collateralized by residential real estate property in the process of foreclosure at December 31, 2023 and 2022, respectively.

Note 5 - Mortgage Servicing Rights - Schedule of Mortgage Servicing Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Mortgage Servicing Rights [Member]
Balance, MSR	$ 18,017	$ 16,970	$ 12,595
Additions	2,772	5,400	9,760
MSRs amortized	(3,565)	(4,354)	(7,444)
Recovery (impairment) of MSRs	(48)	1	2,059
Balance, MSR	17,176	18,017	16,970
Mortgage Servicing Right, Held for Sale [Member]
Balance, MSR	0	0
Balance, MSR	$ 8,086	$ 0	$ 0

Note 2 - Business Combination (Details Textual) $ in Thousands		12 Months Ended
	Feb. 24, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Cash Acquired from Acquisition		$ 336,157	$ 0	$ 0
Goodwill		$ 3,592	$ 2,312
Columbia State Bank [Member]
Number of Businesses Acquired	7
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Deposits, Total	$ 424,917
Number of Businesses Acquired, Bank Owned Branches	6
Number of Businesses Acquired, Leases Acquired with Bank Branches	1
Business Combination, Core Deposits Premium, Percentage	4.15%
Business Combination, Public Funds, Percentage	2.50%
Cash Acquired from Acquisition	$ 334,700
Number of Financial Assets Purchased with Credit Deterioration	0
Business Combination, Acquired Receivable, Fair Value	$ 63,200
Business Combination, Acquired Receivables, Gross Contractual Amount	66,100
Business Combination, Acquired Receivables, Estimated Uncollectible	0
Goodwill	$ 1,280
Columbia State Bank [Member] \| Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years	10 years
Columbia State Bank [Member] \| Workforce and Customer Relationships [Member]
Goodwill, Amorization Period for Deductible Tax Purposes (Year)	15 years
Columbia State Bank [Member] \| Business Combination, Payment for Loans Acquired [Member]
Payments to Acquire Businesses, Gross	$ 66,600
Columbia State Bank [Member] \| Business Combination, Payment for Bank Facilities and Other Assets [Member]
Payments to Acquire Businesses, Gross	6,300
Columbia State Bank [Member] \| Business Combination, Payment for Core Deposits and Deposits Assumed [Member]
Payments to Acquire Businesses, Gross	16,400
Columbia State Bank [Member] \| Reported Value by Acquiree [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Deposits, Total	425,465
Goodwill	$ 0

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans - Loan Modifications to Borrowers Experiencing Financial Difficulty (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Commercial Business Portfolio Segment [Member] \| Extended Maturity and Interest Rate Reduction [Member] \| Commercial And Industrial [Member]
Amortized cost basis	$ 2,940
% of total loan type	1.20%
Weighted-average period (Year)	5 years
Pre-modification %	7.50%
Post-modification %	4.10%
Commercial Real Estate Portfolio Segment [Member] \| Payment Deferral [Member]
Amortized cost basis	$ 1,088
% of total loan type	0.30%
Weighted-average period (Year)	1 year 6 months

Note 5 - Mortgage Servicing Rights - Schedule of Sensitivity Analysis of Fair Value (Details) - Mortgage Servicing Rights [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Commitments	$ 2,832,016	$ 2,783,458
Weighted average rate of loans in servicing portfolio	3.60%	3.40%
Conditional prepayment rate (“CPR”)	7.20%	8.20%
Fair value MSRs	$ 38,200	$ 35,500
Weighted average discount rate	9.40%	9.60%
Base Rate [Member] \| Measurement Input, Prepayment Rate [Member]
Conditional prepayment rate (“CPR”)	7.20%	8.20%
Fair value MSRs	$ 38,163	$ 35,478
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.30%	1.30%
Base Rate [Member] \| Measurement Input, Discount Rate [Member]
Fair value MSRs	$ 38,163	$ 35,478
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.30%	1.30%
Weighted average discount rate	9.40%	9.60%
Sensitivity Analysis of Fair Value, Impact of 0.5 Percent Adverse Change in Other Assumption [Member] \| Measurement Input, Prepayment Rate [Member]
Conditional prepayment rate (“CPR”)	8.00%	8.60%
Fair value MSRs	$ 37,268	$ 34,997
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.30%	1.30%
Sensitivity Analysis of Fair Value, Impact of 0.5 Percent Adverse Change in Other Assumption [Member] \| Measurement Input, Discount Rate [Member]
Fair value MSRs	$ 37,301	$ 34,715
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.30%	1.20%
Weighted average discount rate	9.90%	10.10%
Sensitivity Analysis of Fair Value, Impact of 1.0 Percent Adverse Change in Other Assumption [Member] \| Measurement Input, Prepayment Rate [Member]
Conditional prepayment rate (“CPR”)	9.30%	9.30%
Fair value MSRs	$ 35,819	$ 34,188
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.30%	1.20%
Sensitivity Analysis of Fair Value, Impact of 1.0 Percent Adverse Change in Other Assumption [Member] \| Measurement Input, Discount Rate [Member]
Fair value MSRs	$ 36,476	$ 33,984
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.30%	1.20%
Weighted average discount rate	10.40%	10.60%

Note 3 - Investments (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Investment [Table Text Block]

	December 31, 2023
								Estimated
	Amortized		Unrealized		Unrealized			Fair
SECURITIES AVAILABLE-FOR-SALE	Cost		Gains		Losses			Values		ACL
U.S. agency securities	$	21,151	$	46	$	(3,179	)	$	18,018	$	—
Corporate securities		13,000		613		(741	)		12,872		—
Municipal bonds		138,803		42		(19,398	)		119,447		—
Mortgage-backed securities		112,855		238		(11,845	)		101,248		—
U.S. Small Business Administration securities		42,886		—		(1,538	)		41,348		—
Total securities available-for-sale		328,695		939		(36,701	)		292,933		—

SECURITIES HELD-TO-MATURITY
Corporate securities		8,500		—		(834	)		7,666		45
Total securities held-to-maturity		8,500		—		(834	)		7,666		45

Total securities	$	337,195	$	939	$	(37,535	)	$	300,599	$	45

	December 31, 2022
								Estimated
	Amortized		Unrealized		Unrealized			Fair
SECURITIES AVAILABLE-FOR-SALE	Cost		Gains		Losses			Values		ACL
U.S. agency securities	$	21,153	$	—	$	(3,865	)	$	17,288	$	—
Corporate securities		9,497		27		(979	)		8,545		—
Municipal bonds		144,200		21		(23,619	)		120,602		—
Mortgage-backed securities		82,424		—		(12,458	)		69,966		—
U.S. Small Business Administration securities		14,519		—		(1,668	)		12,851		—
Total securities available-for-sale		271,793		48		(42,589	)		229,252		—

SECURITIES HELD-TO-MATURITY
Corporate securities		8,500		—		(571	)		7,929		31
Total securities held-to-maturity		8,500		—		(571	)		7,929		31

Total securities	$	280,293	$	48	$	(43,160	)	$	237,181	$	31

Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Table Text Block]

SECURITIES HELD-TO-MATURITY	For the Year Ended
Corporate Securities	December 31, 2023		December 31, 2022
Beginning ACL balance	$	31	$	—
Impact of adopting ASU 2016-13		—		72
Provision for (recapture of) credit losses		14		(41	)
Securities charged-off		—		—
Recoveries		—		—
Total ending ACL balance	$	45	$	31

Debt Securities, Held-to-Maturity, Credit Quality Indicator [Table Text Block]

	December 31,
Corporate securities	2023		2022
BBB/BBB-	$	7,000	$	8,500
BB+		1,500		—
Total	$	8,500	$	8,500

Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]

	December 31, 2023
Purpose or beneficiary	Carrying Value		Amortized Cost		Fair Value
State and local government public deposits	$	39,704	$	45,689	$	39,704
FRB - Bank Term Funding Program facility ("BTFP")		77,043		90,195		77,043
Total pledged securities	$	116,747	$	135,884	$	116,747

Gain (Loss) on Securities [Table Text Block]

	December 31, 2023
	Less than 12 Months					12 Months or Longer					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
SECURITIES AVAILABLE-FOR-SALE	Value		Losses			Value		Losses			Value		Losses
U.S. agency securities	$	—	$	—		$	15,972	$	(3,179	)	$	15,972	$	(3,179	)
Corporate securities		959		(41	)		4,300		(700	)		5,259		(741	)
Municipal bonds		3,922		(23	)		113,577		(19,375	)		117,499		(19,398	)
Mortgage-backed securities		20,662		(113	)		67,376		(11,732	)		88,038		(11,845	)
U.S. Small Business Administration securities		33,211		(460	)		8,137		(1,078	)		41,348		(1,538	)
Total securities available-for-sale	$	58,754	$	(637	)	$	209,362	$	(36,064	)	$	268,116	$	(36,701	)

SECURITIES HELD-TO-MATURITY
Corporate securities		—		—			7,666		(834	)		7,666		(834	)
Total securities held-to-maturity		—		—			7,666		(834	)		7,666		(834	)

Total	$	58,754	$	(637	)	$	217,028	$	(36,898	)	$	275,782	$	(37,535	)

	December 31, 2022
	Less than 12 Months					12 Months or Longer					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
SECURITIES AVAILABLE-FOR-SALE	Value		Losses			Value		Losses			Value		Losses
U.S. agency securities	$	3,823	$	(118	)	$	13,465	$	(3,747	)	$	17,288	$	(3,865	)
Corporate securities		2,494		(4	)		4,026		(975	)		6,520		(979	)
Municipal bonds		44,261		(5,794	)		73,990		(17,825	)		118,251		(23,619	)
Mortgage-backed securities		29,791		(3,188	)		40,175		(9,270	)		69,966		(12,458	)
U.S. Small Business Administration securities		10,807		(1,162	)		2,044		(506	)		12,851		(1,668	)
Total securities available-for-sale	$	91,176	$	(10,266	)	$	133,700	$	(32,323	)	$	224,876	$	(42,589	)

SECURITIES HELD-TO-MATURITY
Corporate securities		7,929		(571	)		—		—			7,929		(571	)
Total securities held-to-maturity		7,929		(571	)		—		—			7,929		(571	)

Total	$	99,105	$	(10,837	)	$	133,700	$	(32,323	)	$	232,805	$	(43,160	)

Investments Classified by Contractual Maturity Date [Table Text Block]

	December 31,
	2023				2022
SECURITIES AVAILABLE-FOR-SALE	Amortized		Fair		Amortized		Fair
U.S. agency securities	Cost		Value		Cost		Value
Due within one year	$	922	$	914	$	—	$	—
Due after one year through five years		3,947		3,544		4,874		4,321
Due after five years through ten years		11,972		10,139		6,989		5,963
Due after ten years		4,310		3,421		9,290		7,004
Subtotal		21,151		18,018		21,153		17,288
Corporate securities
Due within one year		1,000		1,004		1,000		997
Due after one year through five years		6,000		6,609		2,497		2,519
Due after five years through ten years		4,000		3,839		4,000		3,763
Due after ten years		2,000		1,420		2,000		1,266
Subtotal		13,000		12,872		9,497		8,545
Municipal bonds
Due within one year		1,013		1,003		2,660		2,644
Due after one year through five years		757		751		1,038		1,012
Due after five years through ten years		7,603		7,101		6,341		5,771
Due after ten years		129,430		110,592		134,161		111,175
Subtotal		138,803		119,447		144,200		120,602
Mortgage-backed securities
Federal National Mortgage Association (“FNMA”)		76,369		66,275		68,421		57,358
Federal Home Loan Mortgage Corporation (“FHLMC”)		32,311		31,376		9,290		8,424
Government National Mortgage Association (“GNMA”)		4,175		3,597		4,713		4,184
Subtotal		112,855		101,248		82,424		69,966
U.S. Small Business Administration securities
Due within one year		198		196		—		—
Due after one year through five years		1,860		1,824		2,553		2,407
Due after five years through ten years		21,420		20,929		4,461		3,996
Due after ten years		19,408		18,399		7,505		6,448
Subtotal		42,886		41,348		14,519		12,851
Total securities available-for-sale		328,695		292,933		271,793		229,252

SECURITIES HELD-TO-MATURITY
Corporate securities
Due after five years through ten years		8,500		7,666		8,500		7,929
Total securities held-to-maturity		8,500		7,666		8,500		7,929
Total securities	$	337,195	$	300,599	$	280,293	$	237,181

Note 24 - Parent Company Only Financial Information (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Condensed Balance Sheet [Table Text Block]

Condensed Balance Sheets	December 31,
Assets	2023		2022
Cash and due from banks	$	9,094	$	7,195
Investment in subsidiary		305,315		274,092
Other assets		458		704
Total assets	$	314,867	$	281,991
Liabilities and Stockholders' Equity
Subordinated notes, net		49,527		49,461
Other liabilities		852		833
Total liabilities		50,379		50,294
Stockholders' equity		264,488		231,697
Total liabilities and stockholders' equity	$	314,867	$	281,991

Condensed Income Statement [Table Text Block]

Condensed Statements of Income	Year Ended December 31,
	2023			2022			2021
Interest expense on subordinated note	$	(1,942	)	$	(1,942	)	$	(1,722	)
Dividends received from subsidiary		8,919			9,110			9,800
Other expenses		(278	)		(274	)		(272	)
Income before income tax benefit and equity in undistributed net income of subsidiary		6,699			6,894			7,806
Income tax benefit		458			465			419
Equity in undistributed earnings of subsidiary		28,896			22,290			29,187
Net income	$	36,053		$	29,649		$	37,412

Condensed Cash Flow Statement [Table Text Block]

Condensed Statements of Cash Flows	Year Ended December 31,
	2023			2022			2021
Cash flows from operating activities:
Net income	$	36,053		$	29,649		$	37,412
Equity in undistributed net income of subsidiary		(28,896	)		(22,290	)		(29,187	)
Amortization		66			67			61
ESOP compensation expense for allocated shares		—			—			1,482
Share-based compensation expense related to stock options and restricted stock		2,010			1,971			1,446
Changes in operating assets and liabilities
Other assets		246			(297	)		(205	)
Other liabilities		18			55			569
Net cash from operating activities		9,497			9,155			11,578
Cash flows used by investing activities:
Net proceeds from ESOP		—			—			291
Investment in subsidiary		—			—			(25,000	)
Net cash used by investing activities		—			—			(24,709	)
Cash flows (used by) from financing activities:
Net proceeds from issuance of subordinated notes		—			—			49,333
Repayment of subordinated notes		—			—			(10,000	)
Stock options exercised, net		(273	)		568			(2,076	)
Common stock repurchased for employee/director taxes paid on restricted stock awards		(355	)		(190	)		(211	)
Issuance of common stock - employee stock purchase plan		1,017			503			—
Common stock repurchased		(223	)		(15,628	)		(13,961	)
Dividends paid on common stock		(7,764	)		(7,096	)		(4,602	)
Net cash (used by) from financing activities		(7,598	)		(21,843	)		18,483
Net increase (decrease) in cash and cash equivalents		1,899			(12,688	)		5,352
Cash and cash equivalents, beginning of year		7,195			19,883			14,531
Cash and cash equivalents, end of year	$	9,094		$	7,195		$	19,883

Note 15 - Regulatory Capital

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Regulatory Capital Requirements under Banking Regulations [Text Block]

NOTE 15 – REGULATORY CAPITAL

The Bank is subject to various regulatory capital requirements administered by the Federal Reserve and the FDIC. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines of the regulatory framework for prompt corrective action, the Bank must meet specific capital adequacy guidelines that involve quantitative measures of the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital classification is also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.

Under capital adequacy guidelines of the regulatory framework for prompt corrective action, quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of Tier 1 capital (as defined in the regulations) to total average assets (as defined), and minimum ratios of Tier 1 total capital (as defined) and common equity Tier 1 (“CET 1”) capital to risk-weighted assets (as defined).

The Bank must maintain minimum total risk-based, Tier 1 risk-based, Tier 1 leverage, and CET 1 capital ratios as set forth in the table below to be categorized as well capitalized. At December 31, 2023, the Bank was categorized as well capitalized under applicable regulatory requirements. There are no conditions or events since that notification that management believes have changed the Bank’s category. Management believes, at December 31, 2023, that the Bank met all capital adequacy requirements.

The following table compares the Bank’s actual capital amounts and ratios at December 31, 2023 to their minimum regulatory capital requirements and well capitalized regulatory capital at that date:

																To be Well Capitalized
																Under Prompt
						For Capital					For Capital Adequacy					Corrective
	Actual					Adequacy Purposes					with Capital Buffer					Action Provisions
Bank Only	Amount		Ratio			Amount		Ratio			Amount		Ratio			Amount		Ratio
At December 31, 2023
Total risk-based capital (to risk-weighted assets)	$	339,436		13.37	%	$	203,094		8.00	%	$	266,561		10.50	%	$	253,868		10.00	%
Tier 1 risk-based capital (to risk-weighted assets)	$	307,686		12.12	%	$	152,321		6.00	%	$	215,787		8.50	%	$	203,094		8.00	%
Tier 1 leverage capital (to average assets)	$	307,686		10.39	%	$	118,488		4.00	%	$	N/A		N/A		$	148,109		5.00	%
CET 1 capital (to risk-weighted assets)	$	307,686		12.12	%	$	114,240		4.50	%	$	177,707		7.00	%	$	165,014		6.50	%

In addition to the minimum CET 1, Tier 1, total capital, and leverage ratios, the Bank is required to maintain a capital conservation buffer consisting of additional CET 1 capital greater than 2.5% of risk-weighted assets above the required minimum levels in order to avoid limitations on paying dividends, engaging in share repurchases, and paying discretionary bonuses based on percentages of eligible retained income that could be utilized for such actions. At December 31, 2023, the Bank’s capital exceeded the conservation buffer.

The Company is a bank holding company registered with the Federal Reserve. Bank holding companies are subject to capital adequacy requirements of the Federal Reserve under the Bank Holding Company Act of 1956, as amended, and the regulations of the Federal Reserve. Bank holding companies with less than $3.0 billion in assets are generally not subject to compliance with the Federal Reserve’s capital regulations, which are generally the same as the capital regulations applicable to the Bank. The Federal Reserve has a policy that a bank holding company is required to serve as a source of financial and managerial strength to the holding company’s subsidiary bank and expects the holding company’s subsidiary bank to be well capitalized under the prompt corrective action regulations. If the Company were subject to regulatory guidelines for bank holding companies with $3.0 billion or more in assets at December 31, 2023, it would have exceeded all regulatory capital requirements. For informational purposes, the regulatory capital ratios calculated for the Company at December 31, 2023, were 9.0% for Tier 1 leverage-based capital, 10.5% for Tier 1 risk-based capital, 13.7% for total risk-based capital, and 10.5% for CET 1 capital ratio. The capital ratios calculated for the Company at December 31, 2022 were 9.7% for Tier 1 leverage-based capital, 10.7% for Tier 1 risk-based capital, 14.0% for total risk-based capital, and 10.7% for CET 1 capital ratio.

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References + Details

Note 9 - Deposits - Schedule of Maturity (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Maturing in 2024	$ 863,350
Maturing in 2025	166,827
Maturing in 2026	44,288
Maturing in 2027	21,727
Maturing in 2028 and thereafter	579
Total	$ 1,096,771

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Securities held-to-maturity, allowance for losses	$ 45	$ 31
Securities held-to-maturity, at fair value	7,666	7,929
Loans receivable, at fair value	$ 15,088	$ 14,035
Preferred Stock, Par Value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred Stock, Shares Outstanding (in shares)	0	0
Common Stock, Par Value (in dollars per share)	$ 0.01	$ 0.01
Common Stock, Shares Authorized (in shares)	45,000,000	45,000,000
Common Stock, Shares, Issued (in shares)	7,800,545	7,736,185
Common Stock, Shares, Outstanding (in shares)	7,800,545	7,736,185

Note 22 - Revenue From Contracts With Customers - Schedule of Noninterest Income (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Noninterest income (in-scope of Topic 606)

$ 4,612

$ 3,185

$ 3,009

Noninterest income (out-of-scope of Topic 606)

15,878

14,923

34,504

Total noninterest income

20,490

^[1]

18,108

^[2]

37,513

^[1]

Debit Card [Member]

Noninterest income (in-scope of Topic 606)

3,200

2,266

2,252

Bank Servicing [Member]

Noninterest income (in-scope of Topic 606)

$ 1,412

$ 919

$ 757

[1]

Noninterest income includes activity from certain residential mortgage loans that were initially originated for sale and measured at fair value, and subsequently transferred to loans held for investment. Gains and losses from changes in fair value for these loans are reported in earnings as a component of noninterest income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded net increases in fair value of $447,000, net decreases of $1.7 million, and net decreases of $29,000, respectively. As of December 31, 2023, 2022, and 2021, there were $15.1 million, $14.0 million, and $17.8 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from loans held for sale to loans held for investment.

[2]

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 14, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001530249
Entity Registrant Name	FS Bancorp, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-35589
Entity Incorporation, State or Country Code	WA
Entity Tax Identification Number	45-4585178
Entity Address, Address Line One	6920 220th Street SW
Entity Address, City or Town	Mountlake Terrace
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98043
City Area Code	425
Local Phone Number	771-5299
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	FSBW
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,805,795
Entity Public Float			$ 204,018,515
Auditor Firm ID	659
Auditor Name	Moss Adams LLP
Auditor Location	Everett, Washington

Note 5 - Mortgage Servicing Rights (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Servicing Asset at Amortized Cost [Table Text Block]

	At or For the Year Ended
	December 31,
	2023			2022			2021
Beginning balance, at the lower of cost or fair value	$	18,017		$	16,970		$	12,595
Additions		2,772			5,400			9,760
MSRs amortized		(3,565	)		(4,354	)		(7,444	)
Recovery (impairment) of MSRs		(48	)		1			2,059
Ending balance, at the lower of cost or fair value	$	17,176		$	18,017		$	16,970

MSRs held for sale, held at the lower of cost or fair value included in the ending balance above	$	8,086		$	—		$	—

Schedule of Servicing Assets at Fair Value [Table Text Block]

	At December 31,
Key assumptions:	2023			2022
Weighted average discount rate		9.4	%		9.6	%
Conditional prepayment rate (“CPR”)		7.2	%		8.2	%
Weighted average life in years		8.4			7.8

Schedule of Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets [Table Text Block]

				December 31,
				2023			2022
Aggregate portfolio principal balance				$	2,832,016		$	2,783,458
Weighted average rate of loans in servicing portfolio					3.6	%		3.4	%

At December 31, 2023	Base			0.5% Adverse Rate Change			1.0% Adverse Rate Change
Conditional prepayment rate		7.2	%		8.0	%		9.3	%
Fair value MSRs	$	38,163		$	37,268		$	35,819
Percentage of MSRs		1.3	%		1.3	%		1.3	%

Discount rate		9.4	%		9.9	%		10.4	%
Fair value MSRs	$	38,163		$	37,301		$	36,476
Percentage of MSRs		1.3	%		1.3	%		1.3	%

At December 31, 2022	Base			0.5% Adverse Rate Change			1.0% Adverse Rate Change
Conditional prepayment rate		8.2	%		8.6	%		9.3	%
Fair value MSRs	$	35,478		$	34,997		$	34,188
Percentage of MSRs		1.3	%		1.3	%		1.2	%

Discount rate		9.6	%		10.1	%		10.6	%
Fair value MSRs	$	35,478		$	34,715		$	33,984
Percentage of MSRs		1.3	%		1.2	%		1.2	%

Note 7 - Leases - Schedule of Supplemental Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating cash flows from operating leases	$ 1,882	$ 1,431
Weighted average remaining lease term - operating leases (in years) (Year)	4 years	4 years 7 months 6 days
Weighted average discount rate - operating leases	2.95%	2.42%

Note 15 - Regulatory Capital (Details Textual)	Dec. 31, 2023	Dec. 31, 2022
Banking Regulation, Capital Conservation Buffer, Capital Conserved, Minimum	0.025
Banking Regulation, Tier 1 Leverage Capital Ratio, Actual	0.09	0.097
Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual	0.105	0.107
Banking Regulation, Total Risk-Based Capital Ratio, Actual	0.137	0.14
Banking Regulation, Common Equity Tier 1 Risk-Based Capital Ratio, Actual	0.105	0.107

Note 5 - Mortgage Servicing Rights

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Transfers and Servicing of Financial Assets [Text Block]

NOTE 5 – MORTGAGE SERVICING RIGHTS

Loans serviced for others are not included on the Consolidated Balance Sheets. The unpaid principal balances of permanent loans serviced for others were $2.83 billion and $2.78 billion at December 31, 2023 and 2022, respectively.

The following table summarizes the activity for MSRs at or for the years indicated:

	At or For the Year Ended
	December 31,
	2023			2022			2021
Beginning balance, at the lower of cost or fair value	$	18,017		$	16,970		$	12,595
Additions		2,772			5,400			9,760
MSRs amortized		(3,565	)		(4,354	)		(7,444	)
Recovery (impairment) of MSRs		(48	)		1			2,059
Ending balance, at the lower of cost or fair value	$	17,176		$	18,017		$	16,970

MSRs held for sale, held at the lower of cost or fair value included in the ending balance above	$	8,086		$	—		$	—

The fair value of the mortgage servicing rights’ assets was $38.2 million and $35.5 million at December 31, 2023 and December 31, 2022, respectively. Fair value adjustments to MSRs are mainly due to market-based assumptions associated with discounted cash flows, loan prepayment speeds, and changes in interest rates. A significant change in prepayments of the loans in the MSR portfolio could result in significant changes in the valuation adjustments, thus creating potential volatility in the carrying amount of MSRs.

The following provides valuation assumptions used in determining the fair value of MSRs at the dates indicated:

	At December 31,
Key assumptions:	2023			2022
Weighted average discount rate		9.4	%		9.6	%
Conditional prepayment rate (“CPR”)		7.2	%		8.2	%
Weighted average life in years		8.4			7.8

Key economic assumptions of the current fair value for single family MSRs are presented in the table below. Also presented is the sensitivity to market rate changes for the par rate coupon for a conventional one-to-four-family FNMA, FHLMC, GNMA, or FHLB serviced home loan. The table below references a 50 basis point and 100 basis point adverse rate change and the impact on prepayment speeds and discount rates at the dates indicated:

				December 31,
				2023			2022
Aggregate portfolio principal balance				$	2,832,016		$	2,783,458
Weighted average rate of loans in servicing portfolio					3.6	%		3.4	%

At December 31, 2023	Base			0.5% Adverse Rate Change			1.0% Adverse Rate Change
Conditional prepayment rate		7.2	%		8.0	%		9.3	%
Fair value MSRs	$	38,163		$	37,268		$	35,819
Percentage of MSRs		1.3	%		1.3	%		1.3	%

Discount rate		9.4	%		9.9	%		10.4	%
Fair value MSRs	$	38,163		$	37,301		$	36,476
Percentage of MSRs		1.3	%		1.3	%		1.3	%

At December 31, 2022	Base			0.5% Adverse Rate Change			1.0% Adverse Rate Change
Conditional prepayment rate		8.2	%		8.6	%		9.3	%
Fair value MSRs	$	35,478		$	34,997		$	34,188
Percentage of MSRs		1.3	%		1.3	%		1.2	%

Discount rate		9.6	%		10.1	%		10.6	%
Fair value MSRs	$	35,478		$	34,715		$	33,984
Percentage of MSRs		1.3	%		1.2	%		1.2	%

These sensitivities are hypothetical and should be used with caution as the tables above demonstrate the Company’s methodology for estimating the fair value of MSRs which is highly sensitive to changes in key assumptions. For example, actual prepayment experience may differ and any difference may have a material effect on the fair value of MSRs. Changes in fair value resulting from changes in assumptions generally cannot be extrapolated because the relationship of the change in the assumption to the change in fair value may not be linear. Also, in these tables, the effects of a variation in a particular assumption on the fair value of MSRs is calculated without changing any other assumption; in reality, changes in one factor may be associated with changes in another (for example, decreases in market interest rates may provide an incentive to refinance; however, this may also indicate a slowing economy and an increase in the unemployment rate, which reduces the number of borrowers who qualify for refinancing), which may magnify or counteract the sensitivities. Thus, any measurement of the fair value of MSRs is limited by the conditions existing and assumptions made at a particular point in time. Those assumptions may not be appropriate if they are applied to a different point in time.

The Company recorded $7.2 million, $7.1 million, and $6.3 million of gross contractually specified servicing fees, late fees, and other ancillary fees resulting from servicing of loans for the years ended December 31, 2023, 2022, and 2021, respectively. The income, net of MSRs amortization, is reported in “Service charges and fee income” on the Consolidated Statements of Income.

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 22 - Revenue From Contracts With Customers (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Disaggregation of Revenue [Table Text Block]

	For the Year Ended December 31,
Noninterest income	2023		2022		2021
In-scope of Topic 606:
Debit card interchange fees	$	3,200	$	2,266	$	2,252
Deposit service and account maintenance fees		1,412		919		757
Noninterest income (in-scope of Topic 606)		4,612		3,185		3,009
Noninterest income (out-of-scope of Topic 606)		15,878		14,923		34,504
Total noninterest income	$	20,490	$	18,108	$	37,513

Note 20 - Stock-based Compensation

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

NOTE 20 – STOCK-BASED COMPENSATION

Stock Options and Restricted Stock

On May 17, 2018, the shareholders of the Company approved the 2018 Equity Incentive Plan (the “2018 Plan”) that authorized 1.3 million shares of the Company’s common stock to be awarded. The 2018 Plan provides for the grant of incentive stock options, non-qualified stock options, and up to 326,000 shares as restricted stock awards (“RSAs”) to directors, emeritus directors, officers, employees or advisory directors of the Company. At December 31, 2023, there were 253,532 stock option awards and 76,622 RSAs available for future grants under the 2018 Plan.

For the years ended December 31, 2023, 2022, and 2021, total share-based compensation expense was $2.0 million, $2.0 million, and $1.4 million, respectively. The related income tax benefit was $422,000, $414,000, and $304,000 for the years ended December 31, 2023, 2022, and 2021, respectively.

Stock Options

The 2018 Plan consists of stock option awards that may be granted as incentive stock options or nonqualified stock options. Stock option awards generally vest over a one-year period for independent directors or over a five-year period for employees and officers with 20% vesting on the anniversary date of each grant date as long as the award recipient remains in service to the Company. The options are exercisable after vesting for up to the remaining term of the original grant. The maximum term of the options granted is 10 years. Any unexercised stock options will expire 10 years after the grant date or sooner in the event of the award recipient’s termination of service with the Company or the Bank. The fair value of each stock option award is estimated on the grant date using a Black-Scholes Option pricing model that uses the following assumptions. The dividend yield is based on the current quarterly dividend in effect at the time of the grant. Historical employment data is used to estimate the forfeiture rate. The historical volatility of the Company's stock price over a specified period of time is used for the expected volatility. The Company bases the risk-free interest rate on the comparable U.S. Treasury rate for the discount rate associated with the stock in effect on the date of the grant. The Company elected to use Staff Accounting Bulletin 107, simplified expected term calculation for the “Share-Based Payments” method permitted by the SEC to calculate the expected term. This method uses the vesting term of an option along with the contractual term, setting the expected life at 5.5 years for one-year vesting and 6.5 years for five-year vesting.

The fair value of options granted was determined using the following weighted-average assumptions as of the grant date for the years indicated:

	For the Year Ended December 31,
	2023			2022			2021
Dividend yield		3.25	%		2.59	%		1.58	%
Expected volatility		28.24	%		26.86	%		37.10	%
Risk-free interest rate		4.35	%		2.88	%		1.01	%
Expected term in years		6.5			6.5			6.5
Weighted-average grant date fair value per option granted	$	7.61		$	7.13		$	10.67

The following table presents a summary of the Company’s stock option awards during the years indicated (shown as actual). Share and per share data has been adjusted for all periods to reflect a two-for-one stock split effective July 14, 2021.

					Weighted-Average
			Weighted-		Remaining
			Average		Contractual Term In		Aggregate
	Shares		Exercise Price		Years		Intrinsic Value
Outstanding at January 1, 2021		671,754	$	19.45		6.58	$	5,721,159
Granted		118,850	$	35.46		—		—
Less exercised		176,978	$	12.73		—	$	4,265,369
Forfeited or expired		—		—		—		—
Outstanding at December 31, 2021		613,626	$	25.24		7.17	$	5,362,902

Outstanding at January 1, 2022		613,626	$	25.24		7.17	$	5,362,902
Granted		99,200	$	30.94		—		—
Less exercised		64,994	$	19.75		—	$	790,558
Forfeited or expired		—		—		—		—
Outstanding at December 31, 2022		647,832	$	26.67		6.84	$	4,627,255

Outstanding at January 1, 2023		647,832	$	26.67		6.84	$	4,627,255
Granted		103,000	$	30.73		—		—
Less exercised		47,734	$	10.17		—	$	970,064
Forfeited or expired		40,819	$	32.96		—		—
Outstanding at December 31, 2023		662,279	$	28.12		6.69	$	5,852,975

Expected to vest, assuming a 0.31% annual forfeiture rate at December 31, 2023⁽¹⁾		650,507	$	28.10		6.60	$	5,761,706

Exercisable at December 31, 2023		383,462	$	26.94		5.52	$	3,842,104

___________________________

(1)	Forfeiture rate has been calculated and estimated to assume a forfeiture of 3.1% of the options over 10 years.

At December 31, 2023, there was $1.7 million of total unrecognized forfeiture adjusted compensation cost related to nonvested stock options granted under the 2018 Plan. The cost is expected to be recognized over the remaining weighted-average vesting period of 3.4 years.

Restricted Stock Awards

The RSAs fair value is equal to the value of the market price of the Company’s common stock on the grant date and compensation expense is recognized over the vesting period of the awards based on the fair value of the restricted stock. Shares granted under the 2018 Plan generally vest over a one-year period for independent directors, a five-year period for employees and officers, beginning on the grant date. Any nonvested RSAs will be forfeited and be made available for future grants under the 2018 Plan in the event of the award recipient’s termination of service with the Company or the Bank.

The following table presents a summary of the Company’s nonvested awards during the years indicated (shown as actual). Share and per share data has been adjusted for all periods to reflect a two-for-one stock split effective July 14, 2021.

			Weighted-Average
			Grant-Date Fair Value
Nonvested Shares	Shares		Per Share
Nonvested at January 1, 2021		110,184	$	24.35
Granted		41,350		35.46
Less vested		29,862		24.78
Forfeited or expired		—		—
Nonvested at December 31, 2021		121,672	$	28.02

Nonvested at January 1, 2022		121,672	$	28.02
Granted		35,050		30.94
Less vested		38,192		28.12
Forfeited or expired		—		—
Nonvested at December 31, 2022		118,530	$	28.85

Nonvested at January 1, 2023		118,530	$	28.85
Granted		37,600		30.73
Less vested		44,462		28.24
Forfeited or expired		9,524		30.96
Nonvested at December 31, 2023		102,144	$	29.61

At December 31, 2023, there was $2.5 million of total unrecognized forfeiture adjusted compensation costs related to nonvested shares granted under the 2018 Plan as RSAs. The cost is expected to be recognized over the remaining weighted-average vesting period of 3.3 years.

Note 7 - Leases (Details Textual)	Dec. 31, 2023
Lessee, Operating Lease, Renewal Term (Year)	5 years
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	3 months
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	6 years 6 months

Consolidated Statements of Changes in Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Dividends paid, per share (in dollars per share)	$ 1	$ 0.9	$ 0.56

Note 4 - Loans Receivable and Allowance for Credit Losses on Loans

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Financing Receivables [Text Block]

NOTE 4 – LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES ON LOANS

The composition of the loan portfolio was as follows at the dates indicated:

	December 31,
REAL ESTATE LOANS	2023			2022
Commercial	$	366,328		$	334,059
Construction and development		303,054			342,591
Home equity		69,488			55,387
One-to-four-family (excludes loans held for sale)		567,742			469,485
Multi-family		223,769			219,738
Total real estate loans		1,530,381			1,421,260
CONSUMER LOANS
Indirect home improvement		569,903			495,941
Marine		73,310			70,567
Other consumer		3,540			3,064
Total consumer loans		646,753			569,572
COMMERCIAL BUSINESS LOANS
Commercial and industrial		238,301			196,791
Warehouse lending		17,580			31,229
Total commercial business loans		255,881			228,020
Total loans receivable, gross		2,433,015			2,218,852
ACL on loans		(31,534	)		(27,992	)
Total loans receivable, net	$	2,401,481		$	2,190,860

Loan amounts are net of unearned loan fees in excess of unamortized costs and premiums of $8.4 million as of December 31, 2023 and $7.8 million as of December 31, 2022. Net loans include unamortized net discounts on acquired loans of $2.6 million and $437,000 as of December 31, 2023 and 2022, respectively. Net loans do not include accrued interest receivable. Accrued interest receivable on loans was $11.5 million as of December 31, 2023 and $9.6 million as of December 31, 2022 and was reported in “Accrued interest receivable” on the Consolidated Balance Sheets.

Most of the Company’s commercial and multi-family real estate, construction, residential, and commercial business lending activities are with customers located in Western Washington, the Oregon Coast, and near our loan production offices in Vancouver, Washington and the Tri-Cities, Washington. The Company originates real estate, consumer and commercial business loans and has concentrations in these areas, however, indirect home improvement loans, including solar-related home improvement loans, are originated through a network of home improvement contractors and dealers located throughout Washington, Oregon, California, Idaho, Colorado, Arizona, Minnesota, Nevada, Texas, Utah, Massachusetts, Montana, and recently New Hampshire. Management reviewed dealer concentrations and determined as of December 31, 2023, any dealer owned by the same corporate entity will be included under that corporate entity and not as a separate dealer. Loans are generally secured by collateral and rights to collateral vary and are legally documented to the extent practicable. Local economic conditions may affect borrowers’ ability to meet the stated repayment terms.

At December 31, 2023, the Bank held approximately $1.07 billion in loans that are pledged as collateral for FHLB advances, compared to approximately $840.2 million at December 31, 2022. The Bank held approximately $631.1 million in loans that are pledged as collateral for the FRB line of credit at December 31, 2023, compared to approximately $579.8 million at December 31, 2022.

The Company has defined its loan portfolio into three segments that reflect the structure of the lending function, the Company’s strategic plan and the way management monitors performance and credit quality. The three loan portfolio segments are: (a) Real Estate Loans, (b) Consumer Loans and (c) Commercial Business Loans. Each of these segments is disaggregated into classes based on the risk characteristics of the borrower and/or the collateral type securing the loan. The following is a summary of each of the Company’s loan portfolio segments and classes:

Real Estate Loans

Commercial Lending. Loans originated by the Company primarily secured by income producing properties, including retail centers, warehouses, and office buildings located in our market areas.

Construction and Development Lending. Loans originated by the Company for the construction of, and secured by, commercial real estate, one-to-four-family, and multi-family residences and tracts of land for development that are not pre-sold. A portion of the one-to-four-family construction portfolio is custom construction loans to the intended occupant of the residence.

Home Equity Lending. Loans originated by the Company secured by second mortgages on one-to-four-family residences, including home equity lines of credit in our market areas.

One-to-Four-Family Real Estate Lending. One-to-four-family residential loans include owner-occupied properties (including second homes), and non-owner-occupied properties with four or less units. These loans originated by the Company or periodically purchased from banks are secured by first mortgages on one-to-four-family residences in our market areas that the Company intends to hold (excludes loans held for sale).

Multi-family Lending. Apartment term lending (five or more units) to current banking customers and community reinvestment loans for low to moderate income individuals in the Company’s footprint.

Consumer Loans

Indirect Home Improvement. Fixture secured loans for home improvement are originated by the Company through its network of home improvement contractors and dealers and are secured by the personal property installed in, on, or at the borrower’s real property, and may be perfected with a UCC‑2 financing statement filed in the county of the borrower’s residence. These indirect home improvement loans include replacement windows, siding, roofing, spas, and other home fixture installations, including solar related home improvement projects.

Marine. Loans originated by the Company, secured by boats, to borrowers primarily located in the states where the Company originates consumer loans.

Other Consumer. Loans originated by the Company to consumers in our retail branch footprint, including automobiles, recreational vehicles, direct home improvement loans, loans on deposits, and other consumer loans, primarily consisting of personal lines of credit and credit cards.

Commercial Business Loans

Commercial and Industrial (“C&I”) Lending. C&I loans originated by the Company to local small- and mid-sized businesses in our Puget Sound market area are secured primarily by accounts receivable, inventory, or personal property, plant and equipment. Some of the C&I loans purchased by the Company are outside of the greater Puget Sound market area. C&I loans are made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business.

Warehouse Lending. Loans originated to non-depository financial institutions and secured by notes originated by the non-depository financial institution. The Company has two distinct warehouse lending divisions: commercial warehouse re-lending secured by notes on construction loans and mortgage warehouse re-lending secured by notes on one-to-four-family loans. The Company’s commercial construction warehouse lines are secured by notes on construction loans and typically guaranteed by principals with experience in construction lending. Mortgage warehouse lending loans are funded through third-party residential mortgage bankers. Under this program, the Company provides short-term funding to the mortgage banking companies for the purpose of originating residential mortgage loans for sale into the secondary market.

Allowance for Credit Losses

The main drivers of the provision for credit losses on loans recorded in 2023 were increases in outstanding loans, net charge-offs, and specific reserves on individually evaluated loans.

The following tables detail activity in the ACL on loans and the allowance for loan losses by loan categories, at or for the years indicated:

	At or For the Year Ended December 31, 2023
	Real						Commercial
ACL ON LOANS	Estate			Consumer			Business			Unallocated		Total
Beginning balance	$	12,123		$	12,109		$	3,760		$	—	$	27,992
Provision for credit losses on loans		1,994			3,465			311			—		5,770
Charge-offs		(10	)		(3,465	)		(1	)		—		(3,476	)
Recoveries		—			1,248			—			—		1,248
Net charge-offs		(10	)		(2,217	)		(1	)		—		(2,228	)
Total ending ACL balance	$	14,107		$	13,357		$	4,070		$	—	$	31,534

	At or For the Year Ended December 31, 2022
	Real						Commercial
ACL ON LOANS	Estate			Consumer			Business			Unallocated			Total
Beginning balance, prior to adoption of ASC 326	$	14,798		$	4,280		$	6,536		$	21		$	25,635
Impact of adopting ASC 326		(5,234	)		6,078			(3,682	)		(21	)		(2,859	)
Provision for credit losses on loans		2,559			3,158			906			—			6,623
Charge-offs		—			(2,465	)		—			—			(2,465	)
Recoveries		—			1,058			—			—			1,058
Net charge-offs		—			(1,407	)		—			—			(1,407	)
Total ending ACL balance	$	12,123		$	12,109		$	3,760		$	—		$	27,992

The allowance for loan losses is reported using the incurred loss method at or for the year ended December 31, 2021:

	At or For the Year Ended December 31, 2021
						Commercial
ALLOWANCE FOR LOAN LOSSES	Real Estate		Consumer			Business			Unallocated			Total
Beginning balance	$	13,846	$	6,696		$	4,939		$	691		$	26,172
Provision for (recapture of) loan losses		952		(1,417	)		1,635			(670	)		500
Charge-offs		—		(1,755	)		(38	)		—			(1,793	)
Recoveries		—		756			—			—			756
Net charge-offs		—		(999	)		(38	)		—			(1,037	)
Total ending allowance for loan losses balance	$	14,798	$	4,280		$	6,536		$	21		$	25,635
Period end amount allocated to:
Loans individually evaluated for impairment	$	23	$	219		$	921		$	—		$	1,163
Loans collectively evaluated for impairment		14,775		4,061			5,615			21			24,472
Ending balance	$	14,798	$	4,280		$	6,536		$	21		$	25,635
LOANS RECEIVABLE
Loans individually evaluated for impairment	$	781	$	629		$	4,419		$	—		$	5,829
Loans collectively evaluated for impairment		1,089,522		421,414			237,410			—			1,748,346
Ending balance	$	1,090,303	$	422,043		$	241,829		$	—		$	1,754,175

Nonaccrual and Past Due Loans. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are automatically placed on nonaccrual once the loan is 90 days past due or sooner if, in management’s opinion, the borrower may be unable to meet payment obligations as they become due, or as required by regulatory authorities.

Loan Modifications to Borrowers Experiencing Financial Difficulty

The Company may modify the contractual terms of a loan to a borrower experiencing financial difficulty as a part of ongoing loss mitigation strategies. These modifications may result in an interest rate reduction, term extension, payment deferral, or a combination thereof. The Company typically does not offer principal forgiveness.

The following tables present the amortized basis of loans that were modified to borrowers experiencing financial difficulty during the period by loan class and modification type.

	Payment Deferral
	Amortized Cost		% of Total Loan
December 31, 2023	Basis		Type			Financial Effect
Commercial real estate	$	1,088		0.3	%	Deferred payments and capitalized interest for a weighted-average period of 1.5 years.

	Combination - Term Extension and Interest Rate Reduction
	Amortized Cost		% of Total Loan
December 31, 2023	Basis		Type			Financial Effect
C&I	$	2,940		1.2	%	Reduced weighted-average contractual interest rate from 7.5% to 4.1%, and added a weighted-average 5 years to the life of the loans.

There were no loans that were modified on or after January 1, 2023, the date the Company adopted ASU 2022–02, through December 31, 2023 that subsequently defaulted during the period presented.

Troubled Debt Restructurings (“TDRs”)

At December 31, 2022, the Company had two TDRs, both of which were commercial business loans, on nonaccrual totaling $3.7 million. The Company had no commitments to lend additional funds on these TDRs. The Company has not forgiven any principal on these loans. There were no TDRs which incurred a payment default within twelve months of the restructure date during the year ended December 31, 2022.

Nonaccrual and Past Due Loans

The following tables provide information pertaining to the aging analysis of contractually past due loans and nonaccrual loans at the dates indicated:

	December 31, 2023
	30-59		60-89
	Days		Days		90 Days		Total				Total
	Past		Past		or More		Past				Loans		Non-
REAL ESTATE LOANS	Due		Due		Past Due		Due		Current		Receivable		Accrual ⁽¹⁾
Commercial	$	—	$	—	$	—	$	—	$	366,328	$	366,328	$	1,088
Construction and development		—		—		—		—		303,054		303,054		4,699
Home equity		79		25		136		240		69,248		69,488		173
One-to-four-family		—		96		—		96		567,646		567,742		96
Multi-family		—		—		—		—		223,769		223,769		—
Total real estate loans		79		121		136		336		1,530,045		1,530,381		6,056
CONSUMER LOANS
Indirect home improvement		1,759		1,248		777		3,784		566,119		569,903		1,863
Marine		373		243		137		753		72,557		73,310		342
Other consumer		57		18		6		81		3,459		3,540		8
Total consumer loans		2,189		1,509		920		4,618		642,135		646,753		2,213
COMMERCIAL BUSINESS LOANS
C&I		—		—		2,514		2,514		235,787		238,301		2,683
Warehouse lending		—		—		—		—		17,580		17,580		—
Total commercial business loans		—		—		2,514		2,514		253,367		255,881		2,683
Total loans	$	2,268	$	1,630	$	3,570	$	7,468	$	2,425,547	$	2,433,015	$	10,952

	December 31, 2022
	30-59		60-89
	Days		Days		90 Days		Total				Total
	Past		Past		or More		Past				Loans		Non-
REAL ESTATE LOANS	Due		Due		Past Due		Due		Current		Receivable		Accrual ⁽¹⁾
Commercial	$	—	$	—	$	—	$	—	$	334,059	$	334,059	$	—
Construction and development		—		—		—		—		342,591		342,591		—
Home equity		29		104		16		149		55,238		55,387		46
One-to-four-family		—		—		463		463		469,022		469,485		920
Multi-family		—		—		—		—		219,738		219,738		—
Total real estate loans		29		104		479		612		1,420,648		1,421,260		966
CONSUMER LOANS
Indirect home improvement		2,298		685		532		3,515		492,426		495,941		1,076
Marine		650		385		86		1,121		69,446		70,567		267
Other consumer		32		37		5		74		2,990		3,064		9
Total consumer loans		2,980		1,107		623		4,710		564,862		569,572		1,352
COMMERCIAL BUSINESS LOANS
C&I		1		—		2,617		2,618		194,173		196,791		6,334
Warehouse lending		—		—		—		—		31,229		31,229		—
Total commercial business loans		1		—		2,617		2,618		225,402		228,020		6,334
Total loans	$	3,010	$	1,211	$	3,719	$	7,940	$	2,210,912	$	2,218,852	$	8,652

______________________________

(1)

Includes past due loans as applicable.

There were no loans 90 days or more past due and still accruing interest at both December 31, 2023 and 2022.

Credit Quality Indicators

As part of the Company’s on-going monitoring of credit quality of the loan portfolio, management tracks certain credit quality indicators including trends related to (i) the risk grading of loans, (ii) the level of classified loans, (iii) net charge-offs, (iv) nonperforming loans and (v) the general economic conditions in the Company’s markets.

The Company utilizes a risk grading matrix to assign a risk grade to its real estate and commercial business loans. Loans are graded on a scale of 1 to 10, with loans in risk grades 1 to 6 reported as “Pass” and loans in risk grades 7 to 10 reported as classified loans in the Company’s ACL analysis.

A description of the 10 risk grades is as follows:

●	Grades 1 and 2 - These grades include loans to very high-quality borrowers with excellent or desirable business credit.

●	Grade 3 - This grade includes loans to borrowers of good business credit with moderate risk.

●	Grades 4 and 5 - These grades include “Pass” grade loans to borrowers of average credit quality and risk.

●	Grade 6 - This grade includes loans on management’s “Watch” list and is intended to be utilized on a temporary basis for “Pass” grade borrowers where frequent and thorough monitoring is required due to credit weaknesses and where significant risk-modifying action is anticipated in the near term.

●	Grade 7 - This grade is for “Other Assets Especially Mentioned (OAEM)” in accordance with regulatory guidelines and includes borrowers where performance is poor or significantly less than expected.

●	Grade 8 - This grade includes “Substandard” loans in accordance with regulatory guidelines which represent an unacceptable business credit where a loss is possible if loan weakness is not corrected.

●	Grade 9 - This grade includes “Doubtful” loans in accordance with regulatory guidelines where a loss is highly probable.

●	Grade 10 - This grade includes “Loss” loans in accordance with regulatory guidelines for which total loss is expected and when identified are charged off.

Homogeneous loans are risk rated based upon the Federal Financial Institutions Examination Council’s Uniform Retail Credit Classification and Account Management Policy. Loans classified under this policy at the Company are consumer loans which include indirect home improvement, solar, marine, other consumer, and one-to-four-family first and second liens. Under the Uniform Retail Credit Classification Policy, loans that are current or less than 90 days past due are graded “Pass” and risk graded “4” or “5” internally. Loans that are past due more than 90 days are classified “Substandard” risk graded “8” internally until the loan has demonstrated consistent performance, typically six months of contractual payments. Closed-end loans that are 120 days past due and open-end loans that are 180 days past due are charged off based on the value of the collateral less cost to sell. Management may choose to conservatively risk rate credits even if paying in accordance with the loan’s repayment terms.

Commercial real estate, construction and development, multi-family and commercial business loans are evaluated individually for their risk classification and may be classified as “Substandard” even if current on their loan payment obligations. We regularly review our credits for accuracy of risk grades whenever we receive new information. Borrowers are generally required to submit financial information at regular intervals. Typically, commercial borrowers with lines of credit are required to submit financial information with reporting intervals ranging from monthly to annually depending on credit size, risk, and complexity. In addition, nonowner-occupied commercial real estate borrowers with loans exceeding a certain dollar threshold are usually required to submit rent rolls or property income statements annually. We monitor construction loans monthly. We also review loans graded “Watch” or worse, regardless of loan type, no less than quarterly.

The following tables summarize risk rated loan balances by category as of December 31, 2023 and 2022. Term loans that are renewed or extended for periods longer than 90 days are presented as new originations in the year of the most recent renewal or extension.

	December 31, 2023
															Revolving Loans
REAL ESTATE LOANS	Term Loans by Year of Origination														Converted
Commercial	2023		2022		2021		2020		2019		Prior		Revolving Loans		to Term		Total Loans
Pass	$	48,551	$	91,144	$	61,689	$	46,117	$	27,957	$	61,764	$	499	$	—	$	337,721
Watch		3,201		5,446		12,894		—		453		2,226		45		—		24,265
Special mention		—		—		—		—		409		—		—		—		409
Substandard		—		—		—		1,650		—		1,957		—		326		3,933
Total commercial		51,752		96,590		74,583		47,767		28,819		65,947		544		326		366,328
Construction and development
Pass		120,155		106,168		46,989		15,219		—		540		9,284		—		298,355
Substandard		—		4,699		—		—		—		—		—		—		4,699
Total construction and development		120,155		110,867		46,989		15,219		—		540		9,284		—		303,054
Home equity
Pass		4,583		398		1,584		6,525		11		2,137		54,077		—		69,315
Substandard		—		—		—		—		—		36		137		—		173
Total home equity		4,583		398		1,584		6,525		11		2,173		54,214		—		69,488
Home equity gross charge-offs		—		—		—		—		—		—		10		—		10
One-to-four-family
Pass		103,165		175,412		122,406		80,815		30,595		52,008		—		472		564,873
Substandard		—		866		—		—		—		2,003		—		—		2,869
Total one-to-four-family		103,165		176,278		122,406		80,815		30,595		54,011		—		472		567,742
Multi-family
Pass		7,106		20,404		91,047		42,511		37,990		24,711		—		—		223,769
Total multi-family		7,106		20,404		91,047		42,511		37,990		24,711		—		—		223,769
Total real estate loans	$	286,761	$	404,537	$	336,609	$	192,837	$	97,415	$	147,382	$	64,042	$	798	$	1,530,381

	December 31, 2023
															Revolving Loans
CONSUMER LOANS	Term Loans by Year of Origination														Converted
Indirect home improvement	2023		2022		2021		2020		2019		Prior		Revolving Loans		to Term		Total Loans
Pass	$	171,208	$	212,661	$	93,664	$	36,032	$	23,977	$	30,492	$	6	$	—	$	568,040
Substandard		212		663		448		141		258		141		—		—		1,863
Total indirect home improvement		171,420		213,324		94,112		36,173		24,235		30,633		6		—		569,903
Indirect home improvement gross charge-offs		204		1,386		567		290		145		336		—		—		2,928
Marine
Pass		13,619		23,963		9,987		13,082		5,267		7,050		—		—		72,968
Substandard		—		—		52		85		—		205		—		—		342
Total marine		13,619		23,963		10,039		13,167		5,267		7,255		—		—		73,310
Marine gross charge-offs		—		47		93		—		7		256		—		—		403
Other consumer
Pass		309		559		175		69		3		159		2,258		—		3,532
Substandard		—		—		—		—		—		—		8		—		8
Total other consumer		309		559		175		69		3		159		2,266		—		3,540
Other consumer gross charge-offs		—		2		12		—		—		—		120		—		134
Total consumer loans	$	185,348	$	237,846	$	104,326	$	49,409	$	29,505	$	38,047	$	2,272	$	—	$	646,753

	December 31, 2023
COMMERCIAL															Revolving Loans
BUSINESS LOANS	Term Loans by Year of Origination														Converted
C&I	2023		2022		2021		2020		2019		Prior		Revolving Loans		to Term		Total Loans
Pass	$	13,971	$	32,334	$	19,634	$	11,537	$	5,122	$	9,707	$	119,844	$	145	$	212,294
Watch		2,322		—		1,382		2,366		—		953		5,754		—		12,777
Special mention		143		—		—		—		498		253		1,345		—		2,239
Substandard		2,940		—		2,321		1,391		1,766		169		2,005		—		10,592
Doubtful		—		—		—		—		—		—		399		—		399
Total C&I		19,376		32,334		23,337		15,294		7,386		11,082		129,347		145		238,301
C&I gross charge-offs		—		—		1		—		—		—		—		—		1
Warehouse lending
Pass		—		—		—		—		—		—		17,003		—		17,003
Watch		—		—		—		—		—		—		577		—		577
Total warehouse lending		—		—		—		—		—		—		17,580		—		17,580
Total commercial business loans	$	19,376	$	32,334	$	23,337	$	15,294	$	7,386	$	11,082	$	146,927	$	145	$	255,881

TOTAL LOANS RECEIVABLE, GROSS
Pass	$	482,667	$	663,043	$	447,175	$	251,907	$	130,922	$	188,568	$	202,971	$	617	$	2,367,870
Watch		5,523		5,446		14,276		2,366		453		3,179		6,376		—		37,619
Special mention		143		—		—		—		907		253		1,345		—		2,648
Substandard		3,152		6,228		2,821		3,267		2,024		4,511		2,150		326		24,479
Doubtful		—		—		—		—		—		—		399		—		399
Total loans receivable, gross	$	491,485	$	674,717	$	464,272	$	257,540	$	134,306	$	196,511	$	213,241	$	943	$	2,433,015
Total gross charge-offs	$	204	$	1,435	$	673	$	290	$	152	$	592	$	130	$	—	$	3,476

	December 31, 2022
															Revolving Loans
REAL ESTATE LOANS	Term Loans by Year of Origination														Converted
Commercial	2022		2021		2020		2019		2018		Prior		Revolving Loans		to Term		Total Loans
Pass	$	86,189	$	76,030	$	46,125	$	38,930	$	14,101	$	55,271	$	—	$	—	$	316,646
Watch		9,504		—		373		—		—		—		—		—		9,877
Special mention		—		—		—		2,113		—		—		—		—		2,113
Substandard		—		—		—		—		581		4,842		—		—		5,423
Total commercial		95,693		76,030		46,498		41,043		14,682		60,113		—		—		334,059
Construction and development
Pass		193,084		118,724		21,966		8,379		—		438		—		—		342,591
Total construction and development		193,084		118,724		21,966		8,379		—		438		—		—		342,591
Home equity
Pass		4,978		1,696		6,818		11		1,203		1,572		39,063		—		55,341
Watch		—		—		—		—		—		—		—		—		—
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		13		33		—		—		46
Total home equity		4,978		1,696		6,818		11		1,216		1,605		39,063		—		55,387
One-to-four-family
Pass		166,388		129,282		82,461		31,878		15,837		40,526		—		199		466,571
Watch		—		—		—		—		—		—		—		—		—
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		1,941		973		—		—		2,914
Total one-to-four-family		166,388		129,282		82,461		31,878		17,778		41,499		—		199		469,485
Multi-family
Pass		41,041		63,353		48,376		38,805		4,176		23,987		—		—		219,738
Total multi-family		41,041		63,353		48,376		38,805		4,176		23,987		—		—		219,738
Total real estate loans	$	501,184	$	389,085	$	206,119	$	120,116	$	37,852	$	127,642	$	39,063	$	199	$	1,421,260

	December 31, 2022
															Revolving Loans
CONSUMER LOANS	Term Loans by Year of Origination														Converted
Indirect home improvement	2022		2021		2020		2019		2018		Prior		Revolving Loans		to Term		Total Loans
Pass	$	253,495	$	123,264	$	46,476	$	31,251	$	18,165	$	22,205	$	9	$	—	$	494,865
Watch		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		347		213		137		62		169		148		—		—		1,076
Total indirect home improvement		253,842		123,477		46,613		31,313		18,334		22,353		9		—		495,941
Marine
Pass		27,904		11,762		15,139		6,224		5,415		3,856		—		—		70,300
Watch		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		151		61		55		—		—		267
Total marine		27,904		11,762		15,139		6,375		5,476		3,911		—		—		70,567
Other consumer
Pass		792		754		116		48		14		80		1,251		—		3,055
Substandard		1		5		—		—		—		—		3		—		9
Total other consumer		793		759		116		48		14		80		1,254		—		3,064
Total consumer loans	$	282,539	$	135,998	$	61,868	$	37,736	$	23,824	$	26,344	$	1,263	$	—	$	569,572

	December 31, 2022
COMMERCIAL															Revolving Loans
BUSINESS LOANS	Term Loans by Year of Origination														Converted
C&I	2022		2021		2020		2019		2018		Prior		Revolving Loans		to Term		Total Loans
Pass	$	24,337	$	22,561	$	12,461	$	3,940	$	3,074	$	7,701	$	104,524	$	—	$	178,598
Watch		—		1,127		2,932		—		—		746		1,327		—		6,132
Special mention		—		—		—		634		—		—		963		—		1,597
Substandard		—		1,586		1,265		2,291		190		3,739		1,093		300		10,464
Total C&I		24,337		25,274		16,658		6,865		3,264		12,186		107,907		300		196,791
Warehouse lending
Pass		—		—		—		—		—		—		31,227		—		31,227
Watch		—		—		—		—		—		—		2		—		2
Total warehouse lending		—		—		—		—		—		—		31,229		—		31,229
Total commercial business loans	$	24,337	$	25,274	$	16,658	$	6,865	$	3,264	$	12,186	$	139,136	$	300	$	228,020

TOTAL LOANS RECEIVABLE, GROSS
Pass	$	798,208	$	547,426	$	279,938	$	159,466	$	61,985	$	155,636	$	176,074	$	199	$	2,178,932
Watch		9,504		1,127		3,305		—		—		746		1,329		—		16,011
Special mention		—		—		—		2,747		—		—		963		—		3,710
Substandard		348		1,804		1,402		2,504		2,955		9,790		1,096		300		20,199
Total loans receivable, gross	$	808,060	$	550,357	$	284,645	$	164,717	$	64,940	$	166,172	$	179,462	$	499	$	2,218,852

The following table presents the amortized cost basis of loans on nonaccrual status at the dates indicated:

	December 31, 2023						December 31, 2022
	Nonaccrual with		Nonaccrual with		Total		Nonaccrual with		Nonaccrual with		Total
REAL ESTATE LOANS	No ACL		ACL		Nonaccrual		No ACL		ACL		Nonaccrual
Commercial	$	1,088	$	—	$	1,088	$	—	$	—	$	—
Construction and development		—		4,699		4,699		—		—		—
Home equity		173		—		173		46		—		46
One-to-four-family		96		—		96		920		—		920
		1,357		4,699		6,056		966		—		966
CONSUMER LOANS
Indirect home improvement		—		1,863		1,863		—		1,076		1,076
Marine		—		342		342		—		267		267
Other consumer		—		8		8		—		9		9
		—		2,213		2,213		—		1,352		1,352
COMMERCIAL BUSINESS LOANS
C&I		—		2,683		2,683		—		6,334		6,334

Total	$	1,357	$	9,595	$	10,952	$	966	$	7,686	$	8,652

The Company recognized interest income on a cash basis for nonaccrual loans of $579,000, $506,000, and $351,000 during the years ended December 31, 2023, 2022, and 2021, respectively.

The following table presents the amortized cost basis of collateral dependent loans by class of loans as of dates indicated:

	December 31, 2023								December 31, 2022
					Other						Other
	Commercial		Residential		Non-Real				Residential		Non-Real
REAL ESTATE LOANS	Real Estate		Real Estate		Estate		Total		Real Estate		Estate		Total
Commercial	$	1,088	$	—	$	—	$	1,088	$	—	$	—	$	—
Construction and development		4,699		—		—		4,699		—		—		—
Home equity		—		173		—		173		46	$	—	$	46
One-to-four-family		—		96		—		96		920		—		920
		5,787		269		—		6,056		966		—		966
CONSUMER LOANS
Indirect home improvement		—		—		1,863		1,863		—		1,076		1,076
Marine		—		—		342		342		—		267		267
		—		—		2,205		2,205		—		1,343		1,343
COMMERCIAL BUSINESS LOANS
C&I		—		—		2,683		2,683		—		6,334		6,334
Total	$	5,787	$	269	$	4,888	$	10,944	$	966	$	7,677	$	8,643

Related Party Loans

Certain directors and executive officers or their related affiliates are customers of and have had banking transactions with the Company. Total loans to directors, executive officers, and their affiliates are subject to regulatory limitations.

Outstanding loan balances of related party loans were as follows and were within regulatory limitations:

	At December 31,
	2023			2022
Beginning balance	$	3,445		$	4,207
Additions		—			—
Repayments		(102	)		(762	)
Ending balance	$	3,343		$	3,445

The aggregate maximum loan balance of extended credit to related parties was $3.7 million and $3.4 million at December 31, 2023 and 2022, respectively, and includes the ending balances from the tables above. These loans and lines of credit were made in compliance with applicable laws on substantially the same terms (including interest rates and collateral) as those prevailing at the time for comparable transactions with unrelated third parties and do not involve more than the normal risk of collectability.

Note 19 - Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

NOTE 19 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following were changes in accumulated other comprehensive income (loss) by component, net of tax, for the years indicated:

				Unrealized (Losses)
	Gains and			and Gains
	(Losses) on			on Available
	Derivative			for Sale
Year Ended December 31, 2023	Instruments			Securities			Total
Beginning balance	$	7,761		$	(33,393	)	$	(25,632	)
Other comprehensive income before reclassification, net of tax		1,296			5,321			6,617
Amounts reclassified from accumulated other comprehensive loss, net of tax		(4,291	)		—			(4,291	)
Net current period other comprehensive (loss) income		(2,995	)		5,321			2,326
Ending balance	$	4,766		$	(28,072	)	$	(23,306	)

				Unrealized
	Gains and			Losses
	(Losses) on			on Available
	Derivative			for Sale
Year Ended December 31, 2022	Instruments			Securities			Total
Beginning balance	$	794		$	(542	)	$	252
Other comprehensive income (loss) before reclassification, net of tax		7,728			(32,851	)		(25,123	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		(761	)		—			(761	)
Net current period other comprehensive income (loss)		6,967			(32,851	)		(25,884	)
Ending balance	$	7,761		$	(33,393	)	$	(25,632	)

				Unrealized Gains
	(Losses) and			and (Losses)
	Gains on			on Available
	Derivative			for Sale
Year Ended December 31, 2021	Instruments			Securities			Total
Beginning balance	$	(967	)	$	3,500		$	2,533
Other comprehensive (loss) income before reclassification, net of tax		1,339			(4,042	)		(2,703	)
Amounts reclassified from accumulated other comprehensive income, net of tax		422			—			422
Net current period other comprehensive income (loss)		1,761			(4,042	)		(2,281	)
Ending balance	$	794		$	(542	)	$	252

Note 20 - Stock-based Compensation - Schedule of Stock Option Awards (Details) - The 2018 Equity Incentive Plan [Member] - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Beginning balance, options (in shares)

647,832

613,626

671,754

Beginning balance, Weighted Average Exercise Price (in dollars per share)

$ 26.67

$ 25.24

$ 19.45

Outstanding, Weighted Average Remaining Contractual Term (Year)

6 years 8 months 8 days

6 years 10 months 2 days

7 years 2 months 1 day

6 years 6 months 29 days

Outstanding, Intrinsic Value

$ 5,852,975

$ 4,627,255

$ 5,362,902

$ 5,721,159

Granted, options (in shares)

103,000

99,200

118,850

Granted, Weighted Average Exercise Price (in dollars per share)

$ 30.73

$ 30.94

$ 35.46

Granted, Intrinsic Value

$ 0

Less exercised, options (in shares)

47,734

64,994

176,978

Less exercised, Weighted Average Exercise Price (in dollars per share)

$ 10.17

$ 19.75

$ 12.73

Less exercised, Intrinsic Value

$ 970,064

$ 790,558

$ 4,265,369

Forfeited or expired, options (in shares)

40,819

Forfeited or expired, Weighted Average Exercise Price (in dollars per share)

$ 32.96

$ 0

Forfeited or expired, Intrinsic Value

$ 0

Ending balance, options (in shares)

662,279

647,832

613,626

671,754

Ending balance, Weighted Average Exercise Price (in dollars per share)

$ 28.12

$ 26.67

$ 25.24

$ 19.45

Expected to vest, options (in shares)

^[1]

650,507

Expected to vest, Weighted Average Exercise Price (in dollars per share)

^[1]

$ 28.1

Expected to vest, Weighted Average Remaining Contractual Term (Year)

^[1]

6 years 7 months 6 days

Expected to vest, Intrinsic Value

^[1]

$ 5,761,706

Exercisable, options (in shares)

383,462

Exercisable, Weighted Average Exercise Price (in dollars per share)

$ 26.94

Exercisable, Weighted Average Remaining Contractual Term (Year)

5 years 6 months 7 days

Exercisable, Intrinsic Value

$ 3,842,104

[1]	Forfeiture rate has been calculated and estimated to assume a forfeiture of 3.1% of the options over 10 years.

Note 20 - Stock-based Compensation - Schedule of Restricted Stock Awards (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Beginning balance, RSA (in shares)	118,530	121,672	110,184
Beginning balance, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 28.85	$ 28.02	$ 24.35
Granted, RSA (in shares)	37,600	35,050	41,350
Granted, Weighted Average Grant Date Fair Value (in dollars per share)	$ 30.73	$ 30.94	$ 35.46
Less vested, RSA (in shares)	44,462	38,192	29,862
Less vested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 28.24	$ 28.12	$ 24.78
Forfeited or expired, RSA (in shares)	9,524	0	0
Forfeited or expired, Weighted Average Grant Date Fair Value (in dollars per share)	$ 30.96	$ 0	$ 0
Ending balance, RSA (in shares)	102,144	118,530	121,672
Ending balance, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 29.61	$ 28.85	$ 28.02

Note 3 - Investments - Schedule of Securities Pledged as Collateral (Details) - Asset Pledged as Collateral [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Investment Securities, Cost	$ 116,747
Investment Securities, Amortized Cost	135,884
Investment Securities, Fair Value	116,747
State and Local Government Public Deposits [Member]
Investment Securities, Cost	39,704
Investment Securities, Amortized Cost	45,689
Investment Securities, Fair Value	39,704
Federal Reserve Bank, Bank Term Funding Program [Member]
Investment Securities, Cost	77,043
Investment Securities, Amortized Cost	90,195
Investment Securities, Fair Value	$ 77,043

- Definition

Cost of the investment.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 55
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480493/946-210-55-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-12

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480524/946-210-50-6

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.12-12(Column C)(Footnote 8)(a)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-12B(Column C)(Footnote 11)(a)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 6
-Subparagraph (SX 210.12-14(Column F)(Footnote 5)(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 19
-Subparagraph (3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480032/946-320-S99-19

+ Details

Note 16 - Fair Value Measurements - Schedule of Financial Assets on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
MSRs		$ 0
Mortgage Servicing Rights [Member]
MSRs	$ 38,163
Fair Value, Inputs, Level 1 [Member] \| Mortgage Servicing Rights [Member]
MSRs	0
Fair Value, Inputs, Level 2 [Member] \| Mortgage Servicing Rights [Member]
MSRs	0
Fair Value, Inputs, Level 3 [Member] \| Mortgage Servicing Rights [Member]
MSRs	$ 38,163

Note 16 - Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Financial Assets	At December 31, 2023
Securities available-for-sale:	Level 1		Level 2			Level 3			Total
U.S. agency securities	$	—	$	18,018		$	—		$	18,018
Corporate securities		—		12,872			—			12,872
Municipal bonds		—		119,447			—			119,447
Mortgage-backed securities		—		101,248			—			101,248
U.S. Small Business Administration securities		—		41,348			—			41,348
Mortgage loans held for sale, at fair value		—		25,668			—			25,668
Loans receivable, at fair value		—		15,088			—			15,088
Derivatives:
Interest rate lock commitments with customers		—		—			329			329
Interest rate swaps - cash flow and fair value hedges		—		6,431			—			6,431
Interest rate swaps - dealer offsets to customer swap positions		—		64			—			64
Total assets measured at fair value	$	—	$	340,184		$	329		$	340,513
Financial Liabilities
Derivatives:
Mandatory and best effort forward commitments with investors	$	—	$	—		$	(188	)	$	(188	)
Forward TBA mortgage-backed securities		—		(284	)		—			(284	)
Interest rate swaps - cash flow and fair value hedges		—		(375	)		—			(375	)
Interest rate swaps - customer swap positions		—		(63	)		—			(63	)
Total liabilities measured at fair value	$	—	$	(722	)	$	(188	)	$	(910	)

Financial Assets	At December 31, 2022
Securities available-for-sale:	Level 1		Level 2		Level 3			Total
U.S. agency securities	$	—	$	17,288	$	—		$	17,288
Corporate securities		—		8,545		—			8,545
Municipal bonds		—		120,602		—			120,602
Mortgage-backed securities		—		69,966		—			69,966
U.S. Small Business Administration securities		—		12,851		—			12,851
Mortgage loans held for sale, at fair value		—		20,093		—			20,093
Loans receivable, at fair value		—		14,035		—			14,035
Derivatives:
Forward TBA mortgage-backed securities		—		164		—			164
Interest rate lock commitments with customers		—		—		107			107
Interest rate swaps - cash flow and fair value hedges		—		9,870		—			9,870
Total assets measured at fair value	$	—	$	273,414	$	107		$	273,521
Financial Liabilities
Derivatives:
Mandatory and best effort forward commitments with investors	$	—	$	—	$	(38	)	$	(38	)
Total liabilities measured at fair value	$	—	$	—	$	(38	)	$	(38	)

Fair Value Measurements, Nonrecurring [Table Text Block]

	December 31, 2023
	Level 1		Level 2		Level 3		Total
MSRs	$	—	$	—	$	38,163	$	38,163

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

Level 3

Significant

Weighted Average

Fair Value

Valuation

Unobservable

December 31,

Instruments

Techniques

Inputs

Range

2023

2022

RECURRING

Interest rate lock commitments with customers

Quoted market prices

Pull-through expectations

80% - 99%

90.5

92.5

Individual forward sale commitments with investors

Quoted market prices

Pull-through expectations

80% - 99%

90.5

92.5

NONRECURRING

MSRs

Industry sources

Pre-payment speeds

0% - 50%

7.2

8.2

Fair Value, Assets (Liabilities) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

				Purchases								Net change in			Net change in
	Beginning			and		Sales and			Ending			fair value for			fair value for
2023	Balance			Issuances		Settlements			Balance			gains/(losses) ⁽¹⁾			gains/(losses) ⁽²⁾
Interest rate lock commitments with customers	$	107		$	4,291	$	(4,069	)	$	329		$	222		$	—
Individual forward sale commitments with investors		(38	)		66		(216	)		(188	)		(150	)		—
2022
Interest rate lock commitments with customers	$	757		$	3,215	$	(3,865	)	$	107		$	(650	)	$	—
Individual forward sale commitments with investors		808			6,383		(7,229	)		(38	)		(846	)		—
2021
Interest rate lock commitments with customers	$	4,024		$	23,164	$	(26,431	)	$	757		$	(3,267	)	$	—
Individual forward sale commitments with investors		(67	)		2,526		(1,651	)		808			875			—
Securities available-for-sale, at fair value		1,111			40		(13	)		1,138			—			27

Fair Value, by Balance Sheet Grouping [Table Text Block]

	December 31,				December 31,
	2023				2022
Financial Assets	Carrying		Fair		Carrying		Fair
Level 1 inputs:	Amount		Value		Amount		Value
Cash and cash equivalents	$	65,691	$	65,691	$	41,437	$	41,437
Certificates of deposit at other financial institutions		24,167		24,167		4,712		4,712
Level 2 inputs:
Securities available-for-sale, at fair value		292,933		292,933		229,252		229,252
Securities held-to-maturity		8,500		7,666		8,500		7,929
Loans held for sale, at fair value		25,668		25,668		20,093		20,093
FHLB stock, at cost		2,114		2,114		10,611		10,611
Forward TBA mortgage-backed securities		—		—		164		164
Loans receivable, at fair value		15,088		15,088		14,035		14,035
Interest rate swaps - cash flow and fair value hedges		6,431		6,431		9,870		9,870
Accrued interest receivable		14,005		14,005		11,144		11,144
Interest rate swaps - dealer offsets to customer swap positions		64		64		—		—
Level 3 inputs:
Loans receivable, gross		2,417,927		2,276,397		2,204,817		2,153,769
MSRs, held at lower of cost or fair value		9,090		20,552		18,017		35,478
MSRs held for sale, held at lower of cost or fair value		8,086		17,611		—		—
Fair value interest rate locks with customers		—		—		107		107
Financial Liabilities
Level 2 inputs:
Deposits		2,522,323		2,515,026		2,127,741		2,105,926
Borrowings		93,746		93,416		186,528		186,188
Subordinated notes, excluding unamortized debt issuance costs		50,000		43,480		50,000		44,500
Accrued interest payable		5,473		5,473		2,270		2,270
Interest rate swaps - cash flow and fair value hedges		375		375		—		—
Forward TBA mortgage-backed securities		284		284		—		—
Interest rate swaps - customer swap positions		63		63
Level 3 inputs:
Mandatory and best effort forward commitments with investors		188		188		38		38

Note 21 - Business Segments

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

NOTE 21 – BUSINESS SEGMENTS

The Company’s business segments are determined based on the products and services provided, as well as the nature of the related business activities, and they reflect the way financial information is currently evaluated by management. This process is dynamic and is based on management’s current view of the Company’s operations and is not necessarily comparable with similar information for other financial institutions. The Company defines its business segments by product type and customer segment which it has organized into two lines of business: commercial and consumer banking and home lending.

The Company uses various management accounting methodologies to assign certain income statement items to the responsible operating segment, including:

●	a funds transfer pricing (“FTP”) system, which allocates interest income credits and funding charges between the segments, assigning to each segment a funding credit for its liabilities, such as deposits, and a charge to fund its assets;

●	a cost per loan serviced allocation based on the number of loans being serviced on the balance sheet and the number of loans serviced for third parties;

●	an allocation based upon the approximate square footage utilized by the home lending segment in Company owned locations;

●	an allocation of charges for services rendered to the segments by centralized functions, such as corporate overhead, which are generally based on the number of full-time employees (“FTEs”) in each segment; and

●	an allocation of the Company’s consolidated income taxes which are based on the effective tax rate applied to the segment’s pretax income or loss.

A description of the Company’s business segments and the products and services that they provide is as follows:

Commercial and Consumer Banking Segment

The commercial and consumer banking segment provides diversified financial products and services to our commercial and consumer customers through Bank branches, online banking platforms, mobile banking apps, and telephone banking. These products and services include deposit products; residential, consumer, business and commercial real estate lending portfolios and cash management services. The Company originates consumer loans, commercial and multi-family real estate loans, construction loans for residential and multi-family construction, and commercial business loans. At December 31, 2023, the Company’s retail deposit branch network consisted of 27 branches in the Pacific Northwest. This segment is also responsible for the management of the investment portfolio and other assets of the Bank.

Home Lending Segment

The home lending segment originates one-to-four-family residential mortgage loans primarily for sale in the secondary markets as well as loans held for investment. A majority of these mortgage loans are sold to or securitized by FNMA, FHLMC, GNMA or the FHLB of Des Moines, while the Company generally retains the right to service these loans. Loans originated under the guidelines of the Federal Housing Administration or (“FHA”), US Department of Veterans Affairs or VA, and United States Department of Agriculture or USDA are generally sold servicing released or servicing retained to a correspondent bank or mortgage company. The Company has the option to sell loans on a servicing-released or servicing-retained basis to securitizers and correspondent lenders. A small percentage of its loans are brokered to other lenders. On occasion, the Company may sell a portion of its MSR portfolio and may sell small pools of loans initially originated to be held in the loan portfolio. The Company manages the loan funding and the interest rate risk associated with the secondary market loan sales and the retained one-to-four-family MSRs within this business segment. One-to-four-family loans originated for investment and held in this segment are allocated to the home lending segment with a corresponding provision expense and FTP for cost of funds.

Segment Financial Results

The tables below summarize the financial results for each segment based on the factors mentioned above within each segment at or for the years indicated:

	At or For the Year Ended December 31, 2023
	Commercial
	and Consumer
Condensed income statement:	Banking			Home Lending			Total
Net interest income ⁽¹⁾	$	111,737		$	11,566		$	123,303
Provision for credit losses		(3,494	)		(1,280	)		(4,774	)
Noninterest income⁽²⁾		10,368			10,122			20,490
Noninterest expense⁽³⁾		(73,767	)		(19,980	)		(93,747	)
Income before provision for income taxes		44,844			428			45,272
Provision for income taxes		(9,132	)		(87	)		(9,219	)
Net income	$	35,712		$	341		$	36,053
Total average assets for period ended	$	2,315,806		$	527,442		$	2,843,248
FTEs		447			123			570

	At or For the For the Year Ended December 31, 2022
	Commercial
	and Consumer
Condensed income statement:	Banking			Home Lending			Total
Net interest income ⁽¹⁾	$	93,358		$	10,922		$	104,280
Provision for credit losses		(5,064	)		(1,153	)		(6,217	)
Noninterest income⁽²⁾		10,158			7,950			18,108
Noninterest expense⁽³⁾		(59,723	)		(19,460	)		(79,183	)
Income (loss) before (provision) benefit for income taxes		38,729			(1,741	)		36,988
(Provision) benefit for income taxes		(7,684	)		345			(7,339	)
Net income (loss)	$	31,045		$	(1,396	)	$	29,649
Total average assets for period ended	$	2,018,263		$	417,431		$	2,435,694
FTEs		405			132			537

	At or For the Year Ended December 31, 2021
	Commercial
	and Consumer
Condensed income statement:	Banking			Home Lending			Total
Net interest income ⁽¹⁾	$	78,306		$	8,343		$	86,649
(Provision for) recovery of loan losses		(2,613	)		2,113			(500	)
Noninterest income ⁽²⁾		8,545			28,968			37,513
Noninterest expense⁽³⁾		(56,557	)		(19,685	)		(76,242	)
Income before provision for income taxes		27,681			19,739			47,420
Provision for income taxes		(5,842	)		(4,166	)		(10,008	)
Net income	$	21,839		$	15,573		$	37,412
Total average assets for period ended	$	1,779,850		$	409,363		$	2,189,213
FTEs		384			152			536

__________________________

(1)

Net interest income is the difference between interest earned on assets and the cost of liabilities to fund those assets. Interest earned includes actual interest earned on segment assets and, if the segment has excess liabilities, interest credits for providing funding to the other segment. The cost of liabilities includes interest expense on segment liabilities and, if the segment does not have enough liabilities to fund its assets, a funding charge based on the cost of assigned liabilities to fund segment assets. All material revenues in each segment are from external customers.

(2)

Noninterest income includes activity from certain residential mortgage loans that were initially originated for sale and measured at fair value, and subsequently transferred to loans held for investment. Gains and losses from changes in fair value for these loans are reported in earnings as a component of noninterest income. For the years ended December 31, 2023, 2022, and 2021, the Company recorded net increases in fair value of $447,000, net decreases of $1.7 million, and net decreases of $29,000, respectively. As of December 31, 2023, 2022, and 2021, there were $15.1 million, $14.0 million, and $17.8 million, respectively, in residential mortgage loans recorded at fair value as they were previously transferred from loans held for sale to loans held for investment. All material revenues in each segment are from external customers.

(3)

Noninterest expense includes allocated overhead expense from general corporate activities. Allocation is determined based on a combination of segment assets and FTEs. For the years ended December 31, 2023, 2022, and 2021, the Home Lending segment included allocated overhead expenses of $6.1 million, $6.2 million, and $7.3 million, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Note 12 - Income Taxes

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Income Tax Disclosure [Text Block]

NOTE 12 – INCOME TAXES

The components of income tax expense for the years indicated were as follows:

	For the Year Ending December 31,
Provision for income taxes	2023			2022			2021
Current	$	9,912		$	8,183		$	8,258
Deferred		(693	)		(844	)		1,750
Total provision for income taxes	$	9,219		$	7,339		$	10,008

A reconciliation of the effective income tax rate with the federal statutory tax rates at the dates indicated was as follows:

	December 31,
	2023						2022						2021
	Amount			Rate			Amount			Rate			Amount			Rate
Income tax provision at statutory rate	$	9,507			21.0	%	$	7,767			21.0	%	$	9,958			21.0	%
Tax exempt income		(333	)		(0.7	)		(852	)		(2.3	)		(492	)		(1.0	)
Nondeductible items resulting in increase in tax		165			0.4			31			0.1			28			—
Increase in tax resulting from other items		36			0.1			274			0.7			100			0.2
Equity compensation		(208	)		(0.5	)		(146	)		(0.4	)		(883	)		(1.9	)
Executive compensation		52			0.1			265			0.7			979			2.1
ESOP		—			—			—			—			318			0.7
Total	$	9,219			20.4	%	$	7,339			19.8	%	$	10,008			21.1	%

Total deferred tax assets and liabilities at the dates indicated were as follows:

Deferred Tax Assets	December 31,
	2023			2022
ACL on loans	$	6,746		$	6,119
Non-accrued loan interest		3			11
Restricted stock awards		113			101
Non-qualified stock options		615			438
Lease liability		1,463			1,392
Securities available-for-sale		7,689			9,146
ACL on unfunded commitments		327			547
Other		49			234
Purchase accounting adjustments		48			—
Total deferred tax assets		17,053			17,988
Deferred Tax Liabilities
Loan origination costs		(2,512	)		(2,123	)
MSRs		(3,679	)		(3,874	)
Stock dividend - FHLB stock		(7	)		(35	)
Property, plant, and equipment		(1,408	)		(1,095	)
Purchase accounting adjustments		—			(727	)
Lease right-of-use assets		(1,415	)		(1,338	)
Interest rate swaps designated as cash flow hedge		(1,307	)		(2,126	)
Total deferred tax liabilities		(10,328	)		(11,318	)
Net deferred tax assets	$	6,725		$	6,670

The Company files a U.S. Federal income tax return and Oregon and Idaho state returns, which are subject to examination by tax authorities for years 2021 and later. At December 31, 2023 and 2022, the Company had no uncertain tax positions. The Company recognized no interest and penalties in tax expense for the years ended December 31, 2023, 2022, and 2021.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section S99
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Note 16 - Fair Value Measurements - Schedule of Financial Assets and Liabilities on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Securities available-for-sale, at fair value	$ 292,933	$ 229,252
Loans receivable, at fair value	25,668	20,093
Interest Rate Swap [Member]
Derivative asset	6,495	9,870
Derivatives liabilities	(375)
US Government Agencies Debt Securities [Member]
Securities available-for-sale, at fair value	18,018	17,288
Corporate Debt Securities [Member]
Securities available-for-sale, at fair value	12,872	8,545
Collateralized Mortgage-Backed Securities [Member]
Securities available-for-sale, at fair value	101,248	69,966
U.S. Small Business Administration Securities [Member]
Securities available-for-sale, at fair value	41,348	12,851
Fair Value, Recurring [Member]
Mortgage loans held for sale, at fair value	25,668	20,093
Loans receivable, at fair value	15,088	14,035
Total assets measured at fair value	340,513	273,521
Financial liabilities	(910)	(38)
Fair Value, Recurring [Member] \| Interest Rate Swap [Member]
Derivative asset	6,431	9,870
Derivatives liabilities	(375)
Fair Value, Recurring [Member] \| Dealer Offsets to Customer Swap [Member]
Derivative asset	64
Fair Value, Recurring [Member] \| Customer Swap [Member]
Derivatives liabilities	(63)
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Mortgage loans held for sale, at fair value	0	0
Loans receivable, at fair value	0	0
Total assets measured at fair value	0	0
Financial liabilities	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Interest Rate Swap [Member]
Derivative asset	0	0
Derivatives liabilities	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Dealer Offsets to Customer Swap [Member]
Derivative asset	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Customer Swap [Member]
Derivatives liabilities	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Mortgage loans held for sale, at fair value	25,668	20,093
Loans receivable, at fair value	15,088	14,035
Total assets measured at fair value	340,184	273,414
Financial liabilities	(722)	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Interest Rate Swap [Member]
Derivative asset	6,431	9,870
Derivatives liabilities	(375)
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Dealer Offsets to Customer Swap [Member]
Derivative asset	64
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Customer Swap [Member]
Derivatives liabilities	(63)
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Mortgage loans held for sale, at fair value	0	0
Loans receivable, at fair value	0	0
Total assets measured at fair value	329	107
Financial liabilities	(188)	(38)
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Interest Rate Swap [Member]
Derivative asset	0	0
Derivatives liabilities	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Dealer Offsets to Customer Swap [Member]
Derivative asset	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Customer Swap [Member]
Derivatives liabilities	0
Fair Value, Recurring [Member] \| US Government Agencies Debt Securities [Member]
Securities available-for-sale, at fair value	18,018	17,288
Fair Value, Recurring [Member] \| US Government Agencies Debt Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| US Government Agencies Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale, at fair value	18,018	17,288
Fair Value, Recurring [Member] \| US Government Agencies Debt Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| Corporate Debt Securities [Member]
Securities available-for-sale, at fair value	12,872	8,545
Fair Value, Recurring [Member] \| Corporate Debt Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| Corporate Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale, at fair value	12,872	8,545
Fair Value, Recurring [Member] \| Corporate Debt Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member]
Securities available-for-sale, at fair value	119,447	120,602
Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale, at fair value	119,447	120,602
Fair Value, Recurring [Member] \| US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member]
Securities available-for-sale, at fair value	101,248	69,966
Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale, at fair value	101,248	69,966
Fair Value, Recurring [Member] \| Collateralized Mortgage-Backed Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| U.S. Small Business Administration Securities [Member]
Securities available-for-sale, at fair value	41,348	12,851
Fair Value, Recurring [Member] \| U.S. Small Business Administration Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| U.S. Small Business Administration Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale, at fair value	41,348	12,851
Fair Value, Recurring [Member] \| U.S. Small Business Administration Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Securities available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] \| Interest Rate Lock Commitments [Member]
Derivative asset	329	107
Fair Value, Recurring [Member] \| Interest Rate Lock Commitments [Member] \| Fair Value, Inputs, Level 1 [Member]
Derivative asset	0	0
Fair Value, Recurring [Member] \| Interest Rate Lock Commitments [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivative asset	0	0
Fair Value, Recurring [Member] \| Interest Rate Lock Commitments [Member] \| Fair Value, Inputs, Level 3 [Member]
Derivative asset	329	107
Fair Value, Recurring [Member] \| Forward TBA Mortgage-Backed Securities [Member]
Derivative asset		164
Derivatives liabilities	(284)
Fair Value, Recurring [Member] \| Forward TBA Mortgage-Backed Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Derivative asset		0
Derivatives liabilities	0
Fair Value, Recurring [Member] \| Forward TBA Mortgage-Backed Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivative asset		164
Derivatives liabilities	(284)
Fair Value, Recurring [Member] \| Forward TBA Mortgage-Backed Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Derivative asset		0
Derivatives liabilities	0
Fair Value, Recurring [Member] \| Mandatory and Best Effort Forward Commitments [Member]
Derivatives liabilities	(188)	(38)
Fair Value, Recurring [Member] \| Mandatory and Best Effort Forward Commitments [Member] \| Fair Value, Inputs, Level 1 [Member]
Derivatives liabilities	0	0
Fair Value, Recurring [Member] \| Mandatory and Best Effort Forward Commitments [Member] \| Fair Value, Inputs, Level 2 [Member]
Derivatives liabilities	0	0
Fair Value, Recurring [Member] \| Mandatory and Best Effort Forward Commitments [Member] \| Fair Value, Inputs, Level 3 [Member]
Derivatives liabilities	$ (188)	$ (38)

Note 17 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	At or For the Year Ended December 31,
Numerator (Dollars in thousands, except per share amounts):	2023			2022			2021
Net income	$	36,053		$	29,649		$	37,412
Dividends and undistributed earnings allocated to participating securities		(578	)		(554	)		(611	)
Net income available to common shareholders	$	35,475		$	29,095		$	36,801
Denominator (shown as actual):
Basic weighted average common shares outstanding		7,656,526			7,754,507			8,217,916
Dilutive shares		118,907			119,133			200,580
Diluted weighted average common shares outstanding		7,775,433			7,873,640			8,418,496
Basic earnings per share	$	4.63		$	3.75		$	4.48
Diluted earnings per share	$	4.56		$	3.70		$	4.37
Potentially dilutive weighted average share options that were not included in the computation of diluted earnings per share because to do so would be anti-dilutive.		56,520			61,912			16,466

Note 19 - Accumulated Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

				Unrealized (Losses)
	Gains and			and Gains
	(Losses) on			on Available
	Derivative			for Sale
Year Ended December 31, 2023	Instruments			Securities			Total
Beginning balance	$	7,761		$	(33,393	)	$	(25,632	)
Other comprehensive income before reclassification, net of tax		1,296			5,321			6,617
Amounts reclassified from accumulated other comprehensive loss, net of tax		(4,291	)		—			(4,291	)
Net current period other comprehensive (loss) income		(2,995	)		5,321			2,326
Ending balance	$	4,766		$	(28,072	)	$	(23,306	)

				Unrealized
	Gains and			Losses
	(Losses) on			on Available
	Derivative			for Sale
Year Ended December 31, 2022	Instruments			Securities			Total
Beginning balance	$	794		$	(542	)	$	252
Other comprehensive income (loss) before reclassification, net of tax		7,728			(32,851	)		(25,123	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		(761	)		—			(761	)
Net current period other comprehensive income (loss)		6,967			(32,851	)		(25,884	)
Ending balance	$	7,761		$	(33,393	)	$	(25,632	)

				Unrealized Gains
	(Losses) and			and (Losses)
	Gains on			on Available
	Derivative			for Sale
Year Ended December 31, 2021	Instruments			Securities			Total
Beginning balance	$	(967	)	$	3,500		$	2,533
Other comprehensive (loss) income before reclassification, net of tax		1,339			(4,042	)		(2,703	)
Amounts reclassified from accumulated other comprehensive income, net of tax		422			—			422
Net current period other comprehensive income (loss)		1,761			(4,042	)		(2,281	)
Ending balance	$	794		$	(542	)	$	252

Note 22 - Revenue From Contracts With Customers

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

NOTE 22 – REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue Recognition

In accordance with Topic 606, revenues are recognized when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Topic 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company assesses the goods or services that are promised within each contract and identifies those that contain performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.

All the Company’s revenue from contracts with customers in-scope of ASC 606 is recognized in noninterest income and included in our commercial and consumer banking segment. The following table presents noninterest income, segregated by revenue streams in-scope and out-of-scope and/or immaterial to Topic 606, for the years indicated:

	For the Year Ended December 31,
Noninterest income	2023		2022		2021
In-scope of Topic 606:
Debit card interchange fees	$	3,200	$	2,266	$	2,252
Deposit service and account maintenance fees		1,412		919		757
Noninterest income (in-scope of Topic 606)		4,612		3,185		3,009
Noninterest income (out-of-scope of Topic 606)		15,878		14,923		34,504
Total noninterest income	$	20,490	$	18,108	$	37,513

Deposit Service and Account Maintenance Fees

The Bank earns fees from its deposit customers for account maintenance, transaction-based services and overdraft charges. Account maintenance fees consist primarily of account fees and analyzed account fees charged on deposit accounts monthly. The performance obligation is satisfied and the fees are recognized monthly as the service period is completed. Transaction-based fees on deposits accounts are charged to deposit customers for specific services provided to the customer, such as wire fees, as well as charges against the account, such as fees for non-sufficient funds and overdrafts. The performance obligation is completed as the transaction occurs and the fees are recognized at the time each specific service is provided to the customer.

Debit Card Interchange Income

Debit and ATM interchange income represent fees earned when a debit card issued by the Bank is used. The Bank earns interchange fees from debit cardholder transactions through the Visa payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. The performance obligation is satisfied and the fees are earned when the cost of the transaction is charged to the cardholders’ debit card.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Note 8 - Other Real Estate Owned ("OREO") (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Other Real Estate, Roll Forward [Table Text Block]

	At or For the Year Ended
	December 31,
	2023			2022			2021
Beginning balance	$	570		$	—		$	90
Loans transferred to OREO		—			145			—
Closed retail branch transferred to OREO		—			570			—
Gross proceeds from sale of OREO		(718	)		(145	)		(81	)
Gain (loss) on sale of OREO		148			—			(9	)
Ending balance	$	—		$	570		$	—

Note 23 - Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 23 – GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill and certain other intangibles generally arise from business combinations accounted for under the acquisition method of accounting. Goodwill totaled $3.6 million at December 31, 2023, and $2.3 million at December 31, 2022, and represents the excess of the total acquisition price paid over the fair value of the assets acquired, net of the fair values of liabilities assumed in the Branch Acquisition on February 24, 2023, and the purchase of four retail bank branches from Bank of America on January 22, 2016. Goodwill is not amortized but is evaluated for impairment on an annual basis at December 31 of each year or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performed an impairment analysis at December 31, 2023 and determined that no impairment of goodwill existed.

Core deposit intangible (“CDI”) is evaluated for impairment whenever events or changes in circumstances indicate that its carrying amount may not be recoverable, with any changes in estimated useful life accounted for prospectively over the revised remaining life. As of December 31, 2023, management believes that there have been no events or changes in the circumstances that would indicate a potential impairment of CDI.

The following table summarizes the changes in the Company’s other intangible assets comprised solely of CDI for the years indicated:

	Other Intangible Assets
			Accumulated
	Gross CDI		Amortization			Net CDI
Balance, December 31, 2020	$	7,490	$	(2,739	)	$	4,751
Amortization		—		(691	)		(706	)
Balance, December 31, 2021		7,490		(3,430	)		4,060
Amortization		—		(691	)		(691	)
Balance, December 31, 2022		7,490		(4,121	)		3,369
Additions as a result of the Branch Purchase		17,438		—			17,438
Amortization		—		(3,464	)		(3,464	)
Balance, December 31, 2023	$	24,928	$	(7,585	)	$	17,343

The CDI represents the fair value of the intangible core deposit base acquired in business combinations. The CDI will be amortized on a straight-line basis over 10 years for the CDI related to the Anchor Acquisition in November 2018 and on an accelerated basis over approximately nine years for the CDI related to the Branch Acquisition. Total amortization expense was $3.5 million, $691,000 and $691,000 for the years ended December 31, 2023, 2022, and 2021, respectively.

Amortization expense for CDI is expected to be as follows for the years ended December 31:

2024	$	3,633
2025		3,191
2026		2,846
2027		2,500
2028		2,110
Thereafter		3,063
Total	$	17,343

Note 23 - Goodwill and Other Intangible Assets - Schedule of Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total	$ 17,343	$ 3,369
Core Deposits [Member]
2024	3,633
2025	3,191
2026	2,846
2027	2,500
2028	2,110
Thereafter	3,063
Total	$ 17,343	$ 3,369	$ 4,060	$ 4,751

Note 18 - Derivatives (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]

			Cumulative Amount of Fair Value
Line item on the Consolidated Balance Sheets			Hedging Adjustment Included in
in which the hedged item is included:	Carrying Amount of the		the Carrying Amount of the
December 31, 2023	Hedged Assets		Hedged Assets
Investment securities⁽¹⁾	$	56,785	$	3,215
Total	$	56,785	$	3,215

December 31, 2022
Investment securities⁽¹⁾	$	55,893	$	4,107
Total	$	55,893	$	4,107

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

	December 31, 2023
			Fair Value
Cash flow hedges:	Notional		Asset		Liability
Interest rate swaps - brokered deposits	$	250,000	$	3,233	$	375
Fair value hedges:
Interest rate swaps - securities	$	60,000	$	3,198	$	—
Non-hedging derivatives:
Fallout adjusted interest rate lock commitments with customers		22,334		329		—
Mandatory and best effort forward commitments with investors		10,070		—		188
Forward TBA mortgage-backed securities		33,000		—		284
Interest rate swaps - customer swap positions		801				63
Interest rate swaps - dealer offsets to customer swap positions		801		64		—

	December 31, 2022
			Fair Value
Cash flow hedges:	Notional		Asset		Liability
Interest rate swaps - brokered deposits	$	90,000	$	5,780	$	—
Fair value hedges:
Interest rate swaps - securities	$	60,000	$	4,090	$	—
Non-hedging derivatives:
Fallout adjusted interest rate lock commitments with customers		8,837		107		—
Mandatory and best effort forward commitments with investors		4,558		—		38
Forward TBA mortgage-backed securities		27,000		164		—

Derivative Instruments, Gain (Loss) [Table Text Block]

	Year Ended December 31,
	2023					2022					2021
	Interest		Interest			Interest		Interest			Interest			Interest
	Expense		Income			Expense		Income			Expense			Income
	Deposits		Securities			Deposits		Securities			Deposits			Securities
Total amounts presented on the Consolidated Statements of Income	$	36,751	$	12,247		$	9,420	$	7,046		$	6,929		$	5,637
Net gains (losses) on fair value hedging relationships:
Interest rate swaps - securities
Recognized on hedged items		—		892			—		(4,107	)		—			—
Recognized on derivatives designated as hedging instruments		—		(892	)		—		4,103			—			—
Net interest income (expense) recognized on cash flows of derivatives designated as hedging instruments		—		1,509			—		—			—			—
Net income (expense) recognized on fair value hedges	$	—	$	1,509		$	—	$	(4	)	$	—		$	—
Net gain (loss) on cash flow hedging relationships:
Interest rate swaps - brokered deposits and borrowings
Realized gains (losses) (pre-tax) reclassified from AOCI into net income	$	5,465	$	—		$	970	$	—		$	(538	)	$	—
Net income (expense) recognized on cash flow hedges	$	5,465	$	—		$	970	$	—		$	(538	)	$	—

Offsetting Assets [Table Text Block]

			Gross Amounts		Net Amounts of		Gross Amounts Not Offset
	Gross Amounts		Offset on the		Assets on the		on the Consolidated Balance Sheets
Offsetting of derivative assets	of Recognized		Consolidated		Consolidated		Financial		Cash Collateral
At December 31, 2023	Assets		Balance Sheets		Balance Sheets		Instruments		Received		Net Amount
Interest rate swaps	$	6,648	$	153	$	6,495	$	—	$	—	$	6,495

At December 31, 2022
Interest rate swaps	$	9,870	$	—	$	9,870	$	—	$	—	$	9,870

Offsetting Liabilities [Table Text Block]

				Gross Amounts			Net Amounts of			Gross Amounts Not Offset
	Gross Amounts			Offset on the			Liabilities on the			on the Consolidated Balance Sheets
Offsetting of derivative liabilities	of Recognized			Consolidated			Consolidated			Financial		Cash Collateral
At December 31, 2023	Liabilities			Balance Sheets			Balance Sheets			Instruments		Posted		Net Amount
Interest rate swaps	$	(722	)	$	(347	)	$	(375	)	$	—	$	270	$	(105	)

At December 31, 2022
Interest rate swaps	$	—		$	—		$	—		$	—	$	—	$	—

Note 7 - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Lease, Cost [Table Text Block]

	For Year Ended December 31,
Lease cost:	2023		2022		2021
Operating lease cost	$	1,837	$	1,422	$	1,433
Short-term lease cost		19		21		5
Total lease cost	$	1,856	$	1,443	$	1,438

Lessee, Operating Lease, Supplemental Cash Flow Information [Table Text Block]

Cash paid for amounts included in the	At or For the Year Ended December 31,
measurement of lease liabilities:	2023			2022
Operating cash flows from operating leases	$	1,882		$	1,431
Weighted average remaining lease term - operating leases (in years)		4.0			4.6
Weighted average discount rate - operating leases		2.95	%		2.42	%

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

2024	$	1,933
2025		1,628
2026		1,475
2027		1,173
2028		428
Thereafter		955
Total lease payments		7,592
Less imputed interest		(744	)
Total	$	6,848

Note 11 - Debt - Maximum and Weighted Average Balances and Interest Rates (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
FHLB advances and Fed Funds, maximum balance	$ 74,895	$ 260,828	$ 102,528
Fed Funds lines of credit with other financial institutions, maximum balance	0	0	0
FHLB advances and Fed Funds, average balance	33,945	102,008	55,602
Fed Funds lines of credit with other financial institutions, average balance	$ 11	$ 15	$ 11
FHLB advances and Fed Funds, weighted average interest rates	4.40%	2.98%	1.88%
Fed Funds lines of credit with other financial institutions, weighted average interest rates	5.62%	3.28%	0.49%
Subordinated Notes [Member]
Long term debt, weighted average interest rates	3.88%	3.75%	3.75%
Subordinated Notes [Member] \| Maximum [Member]
Long term debt, maximum balance	$ 50,000	$ 50,000	$ 50,000
Subordinated Notes [Member] \| Weighted Average [Member]
Long term debt, maximum balance	$ 50,000	$ 50,000	$ 44,699
PPP Liquidity Facilities [Member]
Long term debt, weighted average interest rates	0.00%	0.00%	0.35%
PPP Liquidity Facilities [Member] \| Maximum [Member]
Long term debt, maximum balance	$ 0	$ 0	$ 59,349
PPP Liquidity Facilities [Member] \| Weighted Average [Member]
Long term debt, maximum balance	0	0	7,310
Federal Reserve Bank, Fed Funds [Member]
FRB, maximum balance	0	0	0
FRB, average balance	$ 14,704	$ 548	$ 205
FRB, weighted average interest rates	5.42%	1.69%	0.25%
Federal Reserve Bank, Bank Term Funding Program [Member]
FRB, maximum balance	$ 90,000	$ 0	$ 0
FRB, average balance	$ 61,669	$ 0	$ 0
FRB, weighted average interest rates	4.71%	0.00%	0.00%

Note 3 - Investments - Schedule of Contractual Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total securities available-for-sale, amortized cost	$ 328,695	$ 271,793
Fair value, available for sale securities	292,933	229,252
Total securities held-to-maturity, amortized cost	8,500	8,500
Total securities held-to-maturity, fair value	7,666	7,929
Total securities	337,195	280,293
Total securities, fair value	300,599	237,181
US Government Agencies Debt Securities [Member]
Due within one year, amortized cost	922	0
Due within one year, fair value	914	0
Due after one year through five years, amortized cost	3,947	4,874
Due after one year through five years, fair value	3,544	4,321
Due after five years through ten years, amortized cost	11,972	6,989
Due after five years through ten years, fair value	10,139	5,963
Due after ten years, amortized cost	4,310	9,290
Due after ten years, fair value	3,421	7,004
Subtotal, amortized cost	21,151	21,153
Subtotal, fair value	18,018	17,288
Total securities available-for-sale, amortized cost	21,151	21,153
Fair value, available for sale securities	18,018	17,288
Corporate Debt Securities [Member]
Due within one year, amortized cost	1,000	1,000
Due within one year, fair value	1,004	997
Due after one year through five years, amortized cost	6,000	2,497
Due after one year through five years, fair value	6,609	2,519
Due after five years through ten years, amortized cost	4,000	4,000
Due after five years through ten years, fair value	3,839	3,763
Due after ten years, amortized cost	2,000	2,000
Due after ten years, fair value	1,420	1,266
Subtotal, amortized cost	13,000	9,497
Subtotal, fair value	12,872	8,545
Total securities available-for-sale, amortized cost	13,000	9,497
Fair value, available for sale securities	12,872	8,545
Due after five years through ten years, amortized cost, held to maturity	8,500	8,500
Due after five years through ten years, fair value, held to maturity	7,666	7,929
Municipal Bonds [Member]
Due within one year, amortized cost	1,013	2,660
Due within one year, fair value	1,003	2,644
Due after one year through five years, amortized cost	757	1,038
Due after one year through five years, fair value	751	1,012
Due after five years through ten years, amortized cost	7,603	6,341
Due after five years through ten years, fair value	7,101	5,771
Due after ten years, amortized cost	129,430	134,161
Due after ten years, fair value	110,592	111,175
Subtotal, amortized cost	138,803	144,200
Subtotal, fair value	119,447	120,602
Total securities available-for-sale, amortized cost	138,803	144,200
Fair value, available for sale securities	119,447	120,602
Collateralized Mortgage-Backed Securities [Member]
Without single maturity date, amortized cost	112,855	82,424
Without single maturity date, fair value	101,248	69,966
Total securities available-for-sale, amortized cost	112,855	82,424
Fair value, available for sale securities	101,248	69,966
Collateralized Mortgage-Backed Securities [Member] \| Federal National Mortgage Association (FNMA) [Member]
Without single maturity date, amortized cost	76,369	68,421
Without single maturity date, fair value	66,275	57,358
Collateralized Mortgage-Backed Securities [Member] \| Federal Home Loan Mortgage Corporation (FHLMC) [Member]
Without single maturity date, amortized cost	32,311	9,290
Without single maturity date, fair value	31,376	8,424
Collateralized Mortgage-Backed Securities [Member] \| Government National Mortgage Association (GNMA) [Member]
Without single maturity date, amortized cost	4,175	4,713
Without single maturity date, fair value	3,597	4,184
U.S. Small Business Administration Securities [Member]
Due within one year, amortized cost	198	0
Due within one year, fair value	196	0
Due after one year through five years, amortized cost	1,860	2,553
Due after one year through five years, fair value	1,824	2,407
Due after five years through ten years, amortized cost	21,420	4,461
Due after five years through ten years, fair value	20,929	3,996
Due after ten years, amortized cost	19,408	7,505
Due after ten years, fair value	18,399	6,448
Subtotal, amortized cost	42,886	14,519
Subtotal, fair value	41,348	12,851
Total securities available-for-sale, amortized cost	42,886	14,519
Fair value, available for sale securities	$ 41,348	$ 12,851

Note 5 - Mortgage Servicing Rights (Details Textual) - Mortgage Servicing Rights [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosure, off-Balance-Sheet Risks, Face Amount, Asset	$ 2,832,016	$ 2,783,458
Servicing Asset at Fair Value, Amount	38,200	35,500
Contractually Specified Servicing Fee, Late Fee, and Ancillary Fee Earned in Exchange for Servicing Financial Asset	$ 7,200	$ 7,100	$ 6,300
Minimum [Member]
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	0.50%
Maximum [Member]
Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent	1.00%

Note 18 - Derivatives - Schedule of Fair Value Hedges Cumulative-basis Adjustment (Details) - Designated as Hedging Instrument [Member] - Fair Value Hedging [Member] - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Cumulative Amount of Fair Value Hedging Adjustment

$ 3,215

$ 4,107

Securities Investment [Member]

Cumulative Amount of Fair Value Hedging Adjustment

^[1]

3,215

4,107

Reported Value Measurement [Member]

Hedged Assets

56,785

55,893

Reported Value Measurement [Member] | Securities Investment [Member]

Hedged Assets

^[1]

$ 56,785

$ 55,893

[1]

These amounts include the amortized cost basis of closed portfolios used in designated hedging relationships in which the hedged item is the last layer expected to be remaining at the end of the hedging relationship. At December 31, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $236.7 million; the cumulative basis adjustments associated with these hedging relationships was $3.2 million; and the amounts of the designated hedged items was $60.0 million.

Note 23 - Goodwill and Other Intangible Assets (Details Textual)			12 Months Ended
	Feb. 24, 2023 USD ($)	Jan. 22, 2016	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Goodwill			$ 3,592,000	$ 2,312,000
Goodwill, Impairment Loss			0	0	$ 0
Amortization of Intangible Assets			3,464,000	691,000	691,000
Core Deposits [Member]
Impairment of Intangible Assets, Finite-Lived			0
Amortization of Intangible Assets			$ 3,464,000	$ 691,000	$ 691,000
Bank of America [Member]
Number of Businesses Acquired		4
Bank of America [Member] \| Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			9 years
Columbia State Bank [Member]
Goodwill	$ 1,280,000
Number of Businesses Acquired	7
Columbia State Bank [Member] \| Core Deposits [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years		10 years

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details