Note 12 - Stock Based Compensation - Shares Held by ESOP (Details) - USD ($) $ in Thousands |
Dec. 31, 2023 |
Dec. 31, 2022 |
|---|---|---|
| Shares allocated (in shares) | 43,624 | 22,009 |
| Unallocated (in shares) | 388,212 | 409,827 |
| Total ESOP shares (in shares) | 431,836 | 431,836 |
| Fair value of unearned shares as of December 31, 2023 and December 31, 2022 respectively | $ 3,692 | $ 4,152 |
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- Definition Fair value of unearned shares held by the employee stock ownership plan (ESOP). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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