Note 11 - Stock Based Compensation - Shares Held by ESOP (Details) - USD ($) $ in Thousands |
Dec. 31, 2024 |
Dec. 31, 2023 |
Jan. 31, 2022 |
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Shares allocated (in shares) | 64,844 | 43,624 | |
Shares distributed to plan participants (in shares) | (1,597) | 0 | |
Unallocated (in shares) | 366,992 | 388,212 | |
Total ESOP shares (in shares) | 430,239 | 431,836 | 431,836 |
Fair value of unearned shares as of December 31, 2024 and December 31, 2023 respectively | $ 4,331 | $ 3,692 |
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- Definition The number of shares distributed under the employee stock ownership plan. No definition available.
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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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