0001437749-22-025086 | 10-Q | XBRL Viewer

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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2022	Oct. 26, 2022
Document Information [Line Items]
Entity Central Index Key	0001303942
Entity Registrant Name	BankFinancial CORP
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	0-51331
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	75-3199276
Entity Address, Address Line One	60 North Frontage Road
Entity Address, City or Town	Burr Ridge
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60527
City Area Code	800
Local Phone Number	894-6900
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BFIN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,922,174

Consolidated Statements of Financial Condition (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets
Cash and due from other financial institutions	$ 11,753	$ 9,095
Interest-bearing deposits in other financial institutions	204,378	493,067
Cash and cash equivalents	216,131	502,162
Securities, at fair value	199,339	85,694
Loans receivable, net of allowance for loan losses: September 30, 2022, $7,386 and December 31, 2021, $6,715	1,141,799	1,044,207
Foreclosed assets, net	524	725
Stock in Federal Home Loan Bank ("FHLB") and Federal Reserve Bank ("FRB"), at cost	7,490	7,490
Premises and equipment, net	24,949	25,043
Accrued interest receivable	7,011	4,648
Bank-owned life insurance	18,879	19,129
Deferred taxes	5,156	2,762
Other assets	7,946	8,822
Total assets	1,629,224	1,700,682
Liabilities
Noninterest-bearing	307,116	342,185
Interest-bearing	1,118,142	1,146,246
Total deposits	1,425,258	1,488,431
Borrowings	0	5,000
Subordinated notes, net of unamortized issuance costs	19,623	19,590
Advance payments by borrowers for taxes and insurance	14,540	7,993
Accrued interest payable and other liabilities	18,733	22,202
Total liabilities	1,478,154	1,543,216
Stockholders’ equity
Preferred stock, $0.01 par value, 25,000,000 shares authorized, none issued or outstanding	0	0
Common stock, $0.01 par value, 100,000,000 shares authorized; 12,922,174 shares issued at September 30, 2022 and 13,228,485 shares issued at December 31, 2021	129	132
Additional paid-in capital	87,606	90,709
Retained earnings	69,657	66,545
Accumulated other comprehensive (loss) income	(6,322)	80
Total stockholders’ equity	151,070	157,466
Total liabilities and stockholders’ equity	$ 1,629,224	$ 1,700,682

Consolidated Statements of Financial Condition (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Allowance for loan losses	$ 7,386	$ 6,715
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized (in shares)	25,000,000	25,000,000
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)	100,000,000	100,000,000
Common Stock, shares issued (in shares)	12,922,174	13,228,485

Consolidated Statements of Operations (Unaudited) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Interest and dividend income

Loans, including fees

$ 12,735

$ 11,389

$ 35,231

$ 33,510

Securities

821

1,552

152

Other

1,374

313

2,449

831

Total interest income

14,930

11,748

39,232

34,493

Interest expense

Deposits

809

520

1,809

1,740

Subordinated notes

199

198

596

368

Total interest expense

1,008

718

2,405

2,108

Net interest income

13,922

11,030

36,827

32,385

Provision for (recovery of) loan losses

350

(6)

1,085

(1,019)

Net interest income after provision for (recovery of) loan losses

13,572

11,036

35,742

33,404

Noninterest income

Deposit service charges and fees

829

814

2,436

2,352

Loan servicing fees

^[1]

140

350

336

Mortgage brokerage and banking fees

^[1]

Trust and insurance commissions and annuities income

287

263

887

880

(Loss) earnings on bank-owned life insurance

^[1]

(14)

Bank-owned life insurance death benefit

^[1]

446

Other

^[1]

114

110

397

375

Total noninterest income

1,287

1,374

4,570

4,058

Noninterest expense

Compensation and benefits

5,241

5,782

16,210

16,811

Office occupancy and equipment

1,970

1,882

6,037

5,971

Advertising and public relations

138

150

488

525

Information technology

894

710

2,640

2,021

Professional fees

245

311

1,030

1,024

Supplies, telephone, and postage

342

382

1,051

1,224

FDIC insurance premiums

134

125

356

345

Other

1,637

824

3,277

2,673

Total noninterest expense

10,601

10,166

31,089

30,594

Income before income taxes

4,258

2,244

9,223

6,868

Income tax expense

1,037

600

2,167

1,829

Net income

$ 3,221

$ 1,644

$ 7,056

$ 5,039

Basic and diluted earnings per common share (in dollars per share)

$ 0.25

$ 0.12

$ 0.54

$ 0.35

Basic and diluted weighted average common shares outstanding (in shares)

13,060,266

13,722,333

13,142,584

14,289,615

[1]	Not within the scope of ASC 606

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Net income	$ 3,221	$ 1,644	$ 7,056	$ 5,039
Unrealized holding loss on securities arising during the period	(3,634)	(38)	(8,741)	(73)
Tax effect	972	10	2,339	20
Comprehensive loss, net of tax	(2,662)	(28)	(6,402)	(53)
Comprehensive income	$ 559	$ 1,616	$ 654	$ 4,986

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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Consolidated Statements of Changes In Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2020	$ 148	$ 107,815	$ 64,754	$ 213	$ 172,930
Net income	0	0	5,039	0	5,039
Other comprehensive loss, net of tax effect	0	0	0	(53)	(53)
Repurchase and retirement of common stock	(14)	(15,434)	0	0	(15,448)
Cash dividends declared on common stock	0	0	(4,295)	0	(4,295)
Balance at Sep. 30, 2021	134	92,381	65,498	160	158,173
Balance at Jun. 30, 2021	141	100,877	65,230	188	166,436
Net income	0	0	1,644	0	1,644
Other comprehensive loss, net of tax effect	0	0	0	(28)	(28)
Repurchase and retirement of common stock	(7)	(8,496)	0	0	(8,503)
Cash dividends declared on common stock	0	0	(1,376)	0	(1,376)
Balance at Sep. 30, 2021	134	92,381	65,498	160	158,173
Balance at Dec. 31, 2021	132	90,709	66,545	80	157,466
Net income	0	0	7,056	0	7,056
Other comprehensive loss, net of tax effect	0	0	0	(6,402)	(6,402)
Repurchase and retirement of common stock	(3)	(3,103)	0	0	(3,106)
Cash dividends declared on common stock	0	0	(3,944)	0	(3,944)
Balance at Sep. 30, 2022	129	87,606	69,657	(6,322)	151,070
Balance at Jun. 30, 2022	131	89,917	67,742	(3,660)	154,130
Net income	0	0	3,221	0	3,221
Other comprehensive loss, net of tax effect	0	0	0	(2,662)	(2,662)
Repurchase and retirement of common stock	(2)	(2,311)	0	0	(2,313)
Cash dividends declared on common stock	0	0	(1,306)	0	(1,306)
Balance at Sep. 30, 2022	$ 129	$ 87,606	$ 69,657	$ (6,322)	$ 151,070

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

Consolidated Statements of Changes In Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Repurchase and retirement of common stock (in shares)	231,311	744,587	306,311	1,395,632
Cash dividends declared on common stock (in dollars per share)	$ 0.10	$ 0.10	$ 0.30	$ 0.30

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows (used in) from operating activities
Net income	$ 7,056	$ 5,039
Adjustments to reconcile net income to net cash from operating activities
Provision for (recovery of) loan losses	1,085	(1,019)
Depreciation and amortization	1,082	1,530
Net change in net deferred loan origination costs	(567)	316
Gain on sale of foreclosed assets	(7)	(29)
Foreclosed assets valuation adjustments	(153)	405
Earnings on bank-owned life insurance	(25)	(82)
Net change in:
Accrued interest receivable	(2,363)	(1,177)
Other assets	850	411
Accrued interest payable and other liabilities	(6,469)	(3,472)
Net cash from operating activities	489	1,922
Cash flows used in investing activities
Proceeds from maturities	2,728	14,869
Proceeds from principal repayments	707	1,386
Purchases of securities	(122,325)	(7,193)
Net change in loans receivable	(98,487)	(43,419)
Loan participation purchased	0	(5,000)
Bank-owned life insurance death benefit	275	0
Proceeds from sale of foreclosed assets	680	3,205
Purchase of premises and equipment, net	(1,422)	(1,552)
Net cash used in investing activities	(217,844)	(37,704)
Cash flows (used in) from financing activities
Deposits	(63,173)	60,845
Borrowings	(5,000)	1,000
Advance payments by borrowers for taxes and insurance	6,547	(760)
Proceeds from issuance of Subordinated notes	0	20,000
Costs paid for issuance of Subordinated notes	0	(441)
Repurchase and retirement of common stock	(3,106)	(15,448)
Cash dividends paid on common stock	(3,944)	(4,295)
Net cash (used in) from financing activities	(68,676)	60,901
Net change in cash and cash equivalents	(286,031)	25,119
Beginning cash and cash equivalents	502,162	503,496
Ending cash and cash equivalents	216,131	528,615
Supplemental disclosures of cash flow information:
Interest paid	2,214	1,763
Income taxes paid	2,012	2,641
Income taxes refunded	8	0
Loans transferred to foreclosed assets	319	4,473
Due to broker	3,000	0
Recording of right of use asset in exchange for lease obligations in other assets and other liabilities	$ 0	$ 866

Note 1 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation: BankFinancial Corporation, a Maryland corporation headquartered in Burr Ridge, Illinois, is the owner of all of the issued and outstanding capital stock of BankFinancial, National Association (the “Bank”). The interim unaudited consolidated financial statements include the accounts and transactions of BankFinancial Corporation, the Bank, and the Bank’s wholly-owned subsidiaries, Financial Assurance Services, Inc. and BFIN Asset Recovery Company, LLC (collectively, “the Company”), and reflect all normal and recurring adjustments that are, in the opinion of management, considered necessary for a fair presentation of the financial condition and results of operations for the periods presented. Such adjustments are the only adjustments reflected in the accompanying financial statements. All significant intercompany accounts and transactions have been eliminated. The results of operations for the nine-month period ended September 30, 2022 are not necessarily indicative of the results of operations that may be expected for the year ending December 31, 2022 or for any other period.

Certain information and note disclosures normally included in financial statements prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

Use of Estimates: The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Although these estimates and assumptions are based on the best available information, actual information and actual results could differ from those estimates.

Factored Receivables: The Company purchases invoices from its factoring customers in schedules or batches. The face value of the invoices purchased or amount advanced is recorded by the Company as factored receivables, and the unadvanced portions of the invoices purchased, less fees, are considered customer reserves. The customer reserves are held to settle any payment disputes or collection shortfalls, may be used to pay customers’ obligations to various third parties as directed by the customer, are periodically released to or withdrawn by customers, and are reported as noninterest-bearing deposits in the Consolidated Statements of Financial Condition. The unpaid principal balances of these receivables were $7.2 million and $187,000 at September 30, 2022 and December 31, 2021, respectively, and are included in commercial loans and leases. The customer reserves associated with the factored receivables were $1.3 million and $122,000 at September 30, 2022 and December 31, 2021, respectively.

Factoring fees are recognized in interest income as incurred by the customer and deducted from the customer's reserve balances. Other factoring-related fees, which include wire transfer fees, broker fees, and other similar fees, are reported by the Company as loan servicing fees in noninterest income.

Reclassifications: Certain reclassifications have been made in the prior period’s financial statements to conform them to the current period’s presentation.

These unaudited consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, as filed with the Securities and Exchange Commission.

Newly Issued Not Yet Effective Accounting Standards

In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). These amendments require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. For SEC filers who are smaller reporting companies, such as the Company, ASU 2016-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022.

Note 2 - Earnings Per Share

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Earnings Per Share [Text Block]

NOTE 2 - EARNINGS PER SHARE

Amounts reported in earnings per share reflect earnings available to common stockholders for the period divided by the weighted average number of shares of common stock outstanding during the period.

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2022*		*2021*		*2022*		*2021*
Net income available to common stockholders	$	3,221	$	1,644	$	7,056	$	5,039
Basic and diluted weighted average common shares outstanding		13,060,266		13,722,333		13,142,584		14,289,615
Basic and diluted earnings per common share	$	0.25	$	0.12	$	0.54	$	0.35

Note 3 - Securities

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

NOTE 3 - SECURITIES

The fair value of securities and the related gross unrealized gains and losses recognized in accumulated other comprehensive income is as follows:

	*Amortized Cost*		*Gross Unrealized Gains*		*Gross Unrealized Losses*			*Fair Value*
Available-for-Sale Securities
September 30, 2022
Certificates of deposit	$	1,488	$	—	$	—		$	1,488
Municipal securities		400		—		(17	)		383
U.S. Treasury Notes		170,550		—		(8,285	)		162,265
U.S. government-sponsored agencies		30,000		—		(250	)		29,750
Mortgage-backed securities - residential		4,246		37		(102	)		4,181
Collateralized mortgage obligations - residential		1,287		—		(15	)		1,272
	$	207,971	$	37	$	(8,669	)	$	199,339
December 31, 2021
Certificates of deposit	$	2,728	$	—	$	—		$	2,728
U.S. Treasury Notes		76,621		8		(76	)		76,553
Mortgage-backed securities - residential		4,660		173		—			4,833
Collateralized mortgage obligations - residential		1,576		4		—			1,580
	$	85,585	$	185	$	(76	)	$	85,694

Mortgage-backed securities and collateralized mortgage obligations reflected in the preceding table were issued by U.S. government-sponsored entities and agencies, Freddie Mac, Fannie Mae and Ginnie Mae, and are obligations which the government has affirmed its commitment to support.

The amortized cost and fair values of securities available-for-sale by contractual maturity are shown below. Securities not due at a single maturity date are shown separately. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

	*September 30, 2022*
	*Amortized Cost*		*Fair Value*
Due in one year or less	$	31,282	$	30,943
Due after one year through five years		171,156		162,943
		202,438		193,886
Mortgage-backed securities - residential		4,246		4,181
Collateralized mortgage obligations - residential		1,287		1,272
	$	207,971	$	199,339

Securities available-for-sale with unrealized losses not recognized in income are as follows:

	*Less than 12 Months*							*12 Months or More*							*Total*
	*Count*		*Fair Value*		*Unrealized Loss*			*Count*		*Fair Value*		*Unrealized Loss*			*Count*		*Fair Value*		*Unrealized Loss*

September 30, 2022
Municipal securities		2	$	383	$	(17	)		—	$	—	$	—			2	$	383	$	(17	)
U.S. Treasury Notes		200		162,265		(8,285	)		—		—		—			200		162,265		(8,285	)
U.S. government-sponsored agencies		6		26,750		(250	)		—		—		—			6		26,750		(250	)
Mortgage-backed securities - residential		18		3,223		(102	)		—		—		—			18		3,223		(102	)
Collateralized mortgage obligations - residential		5		1,065		(11	)		1		182		(4	)		6		1,247		(15	)
		231	$	193,686	$	(8,665	)		1	$	182	$	(4	)		232	$	193,868	$	(8,669	)

December 31, 2021
U.S. Treasury Notes		53	$	62,246	$	(76	)		—	$	—	$	—			53	$	62,246	$	(76	)

The Company evaluates marketable investment securities with significant declines in fair value on a quarterly basis to determine whether they should be considered other-than-temporarily impaired under current accounting guidance, which generally provides that if a marketable security is in an unrealized loss position, whether due to general market conditions or industry or issuer-specific factors, the holder of the securities must assess whether the impairment is other-than-temporary.

U.S. Treasury Notes, U.S. government-sponsored agencies and certain other available-for-sale securities that the Company holds in its investment portfolio were in an unrealized loss position at September 30, 2022, but the unrealized loss was not recognized into income because the U.S. Treasury Notes are backed by the full faith and credit of the United States and the other issuers were high credit quality, the Company does not intend to sell these securities, it is not likely that the Company will be required to sell these securities before their anticipated recovery occurs and the decline in fair value was due to changes in interest rates and other market conditions. The fair values are expected to recover as maturities approach.

Note 4 - Loans Receivable

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE 4 - LOANS RECEIVABLE

Loans receivable are as follows:

	*September 30, 2022*			*December 31, 2021*
One-to-four family residential real estate	$	24,484		$	30,133
Multi-family mortgage		481,838			426,136
Nonresidential real estate		115,820			103,172
Construction and land		160			—
Commercial loans and leases		523,669			489,512
Consumer		2,363			1,685
		1,148,334			1,050,638
Net deferred loan origination costs		851			284
Allowance for loan losses		(7,386	)		(6,715	)
Loans, net	$	1,141,799		$	1,044,207

The following tables present the balance in the allowance for loan losses and loans receivable by portfolio segment and based on impairment method:

	*Allowance for loan losses*						*Loan Balances*
	*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*		*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*
September 30, 2022
One-to-four family residential real estate	$	—	$	315	$	315	$	1,224	$	23,260	$	24,484
Multi-family mortgage		—		3,562		3,562		482		481,356		481,838
Nonresidential real estate		—		1,162		1,162		—		115,820		115,820
Construction and land		—		4		4		—		160		160
Commercial loans and leases		—		2,231		2,231		670		522,999		523,669
Consumer		—		112		112		—		2,363		2,363
	$	—	$	7,386	$	7,386	$	2,376	$	1,145,958		1,148,334
Net deferred loan origination costs												851
Allowance for loan losses												(7,386	)
Loans, net											$	1,141,799

	*Allowance for loan losses*						*Loan Balances*
	*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*		*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*
December 31, 2021
One-to-four family residential real estate	$	—	$	331	$	331	$	1,299	$	28,834	$	30,133
Multi-family mortgage		—		3,377		3,377		498		425,638		426,136
Nonresidential real estate		30		1,281		1,311		297		102,875		103,172
Commercial loans and leases		—		1,652		1,652		76		489,436		489,512
Consumer		—		44		44		—		1,685		1,685
	$	30	$	6,685	$	6,715	$	2,170	$	1,048,468		1,050,638
Net deferred loan origination costs												284
Allowance for loan losses												(6,715	)
Loans, net											$	1,044,207

The following table represents the activity in the allowance for loan losses by portfolio segment:

	Beginning balance		Provision for (recovery of) loan losses			Loans charged off			Recoveries		Ending balance
For the three months ended

September 30, 2022
One-to-four family residential real estate	$	286	$	98		$	(71	)	$	2	$	315
Multi-family mortgage		3,630		(74	)		—			6		3,562
Nonresidential real estate		1,093		67			—			2		1,162
Construction and land		2		2			—			—		4
Commercial loans and leases		2,149		171			(104	)		15		2,231
Consumer		42		86			(16	)		—		112
	$	7,202	$	350		$	(191	)	$	25	$	7,386

September 30, 2021
One-to-four family residential real estate	$	396	$	(33	)	$	—		$	38	$	401
Multi-family mortgage		3,690		(118	)		—			7		3,579
Nonresidential real estate		1,336		(30	)		—			—		1,306
Construction and land		11		1			—			—		12
Commercial loans and leases		1,377		176			—			1		1,554
Consumer		47		(2	)		(2	)		—		43
	$	6,857	$	(6	)	$	(2	)	$	46	$	6,895

	*Beginning balance*		*Provision for (recovery of) loan losses*			*Loans charged off*			*Recoveries*		*Ending balance*
For the nine months ended

September 30, 2022
One-to-four family residential real estate	$	331	$	53		$	(76	)	$	7	$	315
Multi-family mortgage		3,377		170			—			15		3,562
Nonresidential real estate		1,311		39			(192	)		4		1,162
Construction and land		—		4			—			—		4
Commercial loans and leases		1,652		718			(155	)		16		2,231
Consumer		44		101			(49	)		16		112
	$	6,715	$	1,085		$	(472	)	$	58	$	7,386

September 30, 2021
One-to-four family residential real estate	$	518	$	(264	)	$	—		$	147	$	401
Multi-family mortgage		4,062		(511	)		—			28		3,579
Nonresidential real estate		1,569		(263	)		—			—		1,306
Construction and land		12		—			—			—		12
Commercial loans and leases		1,536		15			(86	)		89		1,554
Consumer		54		4			(17	)		2		43
	$	7,751	$	(1,019	)	$	(103	)	$	266	$	6,895

Impaired loans

The following tables present loans individually evaluated for impairment by class of loans:

									*Three Months Ended*				*Nine Months Ended*
									*September 30, 2022*				*September 30, 2022*
	*Loan Balance*		*Recorded Investment*		*Partial Charge-off*		*Allowance for Loan Losses Allocated*		*Average Investment in Impaired Loans*		*Interest Income Recognized*		*Average Investment in Impaired Loans*		*Interest Income Recognized*
September 30, 2022
With no related allowance recorded:
One-to-four family residential real estate	$	1,296	$	1,224	$	72	$	—	$	1,152	$	10	$	1,148	$	21
Multi-family mortgage - Illinois		482		482		—		—		483		5		592		19
Commercial loans and leases		730		670		48		—		607		1		312		11
	$	2,508	$	2,376	$	120	$	—	$	2,242	$	16	$	2,052	$	51

									*Year ended*
									*December 31, 2021*
	*Loan Balance*		*Recorded Investment*		*Partial Charge-off*		*Allowance for Loan Losses Allocated*		*Average Investment in Impaired Loans*		*Interest Income Recognized*
December 31, 2021
With no related allowance recorded:
One-to-four family residential real estate	$	1,299	$	1,299	$	—	$	—	$	1,473	$	29
Multi-family mortgage - Illinois		498		498		—		—		509		30
Commercial loans and leases		83		76		7		—		7		—
		1,880		1,873		7		—		1,989		59

With an allowance recorded - nonresidential real estate		280		297		7		30		296		—
	$	2,160	$	2,170	$	14	$	30	$	2,285	$	59

Nonaccrual Loans

The following tables present the recorded investment in nonaccrual and loans 90 days or more past due still on accrual by class of loans:

	*Nonaccrual Recorded Investment*		*Loans Past Due Over 90 Days Still Accruing*
September 30, 2022
One-to-four family residential real estate	$	715	$	—
Asset based & factored receivables		—		415
Equipment finance		525		—
	$	1,240	$	415
December 31, 2021
One-to-four family residential real estate	$	367	$	—
Nonresidential real estate		297		—
Asset based & factored receivables		—		10
Equipment finance		76		—
	$	740	$	10

Nonaccrual loans and impaired loans are defined differently. Some loans may be included in both categories, and some loans may only be included in one category. Nonaccrual loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans.

The Company’s reserve for uncollected loan interest was $57,000 and $140,000 at September 30, 2022 and December 31, 2021, respectively. When a loan is on nonaccrual status and the ultimate collectability of the total principal of an impaired loan is in doubt, all payments are applied to principal under the cost recovery method. Alternatively, when a loan is on nonaccrual status but there is doubt concerning only the ultimate collectability of interest, contractual interest is credited to interest income only when received, under the cash basis method pursuant to the provisions of FASB ASC 310–10, as applicable. In all cases, the average balances are calculated based on the month–end balances of the financing receivables within the period reported pursuant to the provisions of FASB ASC 310–10, as applicable.

Past Due Loans

The following tables present the aging of the recorded investment of loans by class of loans:

	*30-59 Days Past Due*		*60-89 Days Past Due*		*90 Days or Greater Past Due*		*Total Past Due*		*Loans Not Past Due*		*Total*
September 30, 2022
One-to-four family residential real estate loans:
Owner occupied	$	5	$	23	$	693	$	721	$	19,220	$	19,941
Non-owner occupied		1		—		—		1		4,542		4,543
Multi-family mortgage:
Illinois		—		299		—		299		289,557		289,856
Other		—		—		—		—		191,982		191,982
Nonresidential real estate		—		—		—		—		115,820		115,820
Construction and land		—		—		—		—		160		160
Commercial loans and leases:
Commercial		225		14		—		239		73,768		74,007
Asset based & factored receivables		52		94		415		561		19,250		19,811
Equipment finance:
Government		3,572		7,088		149		10,809		182,655		193,464
Corporate - Investment-grade		—		—		42		42		61,693		61,735
Corporate - Other		1,179		—		331		1,510		86,619		88,129
Middle market		—		—		—		—		55,409		55,409
Small ticket		4		—		—		4		31,110		31,114
Consumer		6		5		—		11		2,352		2,363
	$	5,044	$	7,523	$	1,630	$	14,197	$	1,134,137	$	1,148,334

	*30-59 Days Past Due*		*60-89 Days Past Due*		*90 Days or Greater Past Due*		*Total Past Due*		*Loans Not Past Due*		*Total*
December 31, 2021
One-to-four family residential real estate loans:
Owner occupied	$	181	$	250	$	367	$	798	$	23,333	$	24,131
Non-owner occupied		2		9		—		11		5,991		6,002
Multi-family mortgage:
Illinois		189		—		—		189		235,681		235,870
Other		—		—		—		—		190,266		190,266
Nonresidential real estate		—		—		297		297		102,875		103,172
Commercial loans and leases:
Commercial		—		—		—		—		67,995		67,995
Asset based & factored receivables		26		6		10		42		19,358		19,400
Equipment finance:
Government		3,160		4,718		—		7,878		170,584		178,462
Corporate - Investment-grade		290		1,201		—		1,491		81,135		82,626
Corporate - Other		3,015		—		76		3,091		85,760		88,851
Middle market		—		—		—		—		40,582		40,582
Small ticket		—		—		—		—		11,596		11,596
Consumer		13		4		—		17		1,668		1,685
	$	6,876	$	6,188	$	750	$	13,814	$	1,036,824	$	1,050,638

U.S. Small Business Administration Paycheck Protection Program (“PPP”)

In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act ("CARES Act") was passed by Congress and signed into law in 2020. The CARES Act established the PPP, designed to provide a direct incentive for small businesses to keep their workers on the payroll. Under the most recently published guidance, the U.S. Small Business Administration ("SBA") will forgive PPP loans if all employee retention criteria are met, and the funds are used for eligible expenses.

The following table presents the PPP activity:

	*Three Months Ended September 30,*				*For the Nine Months Ended September 30,*
	*2022*		*2021*		*2022*		*2021*
Paycheck Protection Program:
Number of loans originated		—		—		—		238
Loan balance originations	$	—	$	—	$	—	$	10,135
Loan balance forgiven	$	629	$	4,801	$	3,761	$	14,538

	*September 30, 2022*		*December 31, 2021*
Paycheck Protection Program loans
Number of loans		11		76
Loan balance	$	282	$	4,043

Troubled Debt Restructurings (“TDR”)

The Company evaluates loan extensions or modifications in accordance with FASB ASC 340-10 with respect to the classification of the loan as a TDR.

Under ASC 340-10, if the Company grants a loan extension or modification to a borrower experiencing financial difficulties for other than an insignificant period of time that includes a below–market interest rate, principal forgiveness, payment forbearance or other concession intended to minimize the economic loss to the Company, the loan extension or loan modification is classified as a TDR. In cases where borrowers are granted new terms that provide for a reduction of either interest or principal then due and payable, management measures any impairment on the restructured loan in the same manner as for impaired loans as noted above.

The Company had no TDRs at September 30, 2022 and December 31, 2021. During the three and nine months ended September 30, 2022 and 2021, there were no loans modified and classified as TDRs. During the three and nine months ended September 30, 2022 and 2021, there were no TDR loans that subsequently defaulted within twelve months of their modification.

A loan is considered to be in payment default once it is 90 days contractually past due under the modified terms.

To determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. This evaluation is performed under the Company’s internal underwriting policy.

Credit Quality Indicators

The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, including current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans based on credit risk. This analysis includes non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a monthly basis. The Company uses the following definitions for risk ratings:

Special Mention. A “Special Mention” asset has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. Special Mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification.

Substandard. Loans categorized as “Substandard” continue to accrue interest, but exhibit a well-defined weakness or weaknesses that may jeopardize the liquidation of the debt. The loans continue to accrue interest because they are well secured and collection of principal and interest is expected within a reasonable time. The risk rating guidance published by the Office of the Comptroller of the Currency clarifies that a loan with a well-defined weakness does not have to present a probability of default for the loan to be rated Substandard, and that an individual loan’s loss potential does not have to be distinct for the loan to be rated Substandard.

Nonaccrual. An asset classified “Nonaccrual” has all the weaknesses inherent in one classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.

Pass. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered “Pass” rated loans.

Based on the most recent analysis performed, the risk categories of loans by class of loans are as follows:

	*Pass*		*Special Mention*		*Substandard*		*Nonaccrual*		*Total*
September 30, 2022
One-to-four family residential real estate loans:
Owner occupied	$	19,135	$	—	$	91	$	715	$	19,941
Non-owner occupied		4,471		—		72		—		4,543
Multi-family mortgage:
Illinois		289,536		320		—		—		289,856
Other		191,982		—		—		—		191,982
Nonresidential real estate		115,820		—		—		—		115,820
Construction and land		160		—		—		—		160
Commercial loans and leases:
Commercial		74,007		—		—		—		74,007
Asset based & factored receivables		15,996		3,815		—		—		19,811
Equipment finance:
Government		193,315		—		—		149		193,464
Corporate - Investment-grade		61,694		—		—		41		61,735
Corporate - Other		87,748		—		50		331		88,129
Middle market		55,409		—		—		—		55,409
Small ticket		31,110		—		—		4		31,114
Consumer		2,353		6		4		—		2,363
	$	1,142,736	$	4,141	$	217	$	1,240	$	1,148,334

	*Pass*		*Special Mention*		*Substandard*		*Nonaccrual*		*Total*
December 31, 2021
One-to-four family residential real estate loans:
Owner occupied	$	23,396	$	—	$	368	$	367	$	24,131
Non-owner occupied		5,894		—		108		—		6,002
Multi-family mortgage:
Illinois		235,545		325		—		—		235,870
Other		190,266		—		—		—		190,266
Nonresidential real estate		102,875		—		—		297		103,172
Commercial loans and leases:
Commercial		67,995		—		—		—		67,995
Asset based & factored receivables		19,400		—		—		—		19,400
Equipment finance:
Government		178,427		35		—		—		178,462
Corporate - Investment-grade		82,626		—		—		—		82,626
Corporate - Other		87,685		1,090		—		76		88,851
Middle market		40,582		—		—		—		40,582
Small ticket		11,596		—		—		—		11,596
Consumer		1,675		4		6		—		1,685
	$	1,047,962	$	1,454	$	482	$	740	$	1,050,638

Note 5 - Foreclosed Assets

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Foreclosed Assets [Text Block]

NOTE 5 - FORECLOSED ASSETS

Real estate that is acquired through foreclosure or a deed in lieu of foreclosure is classified as other real estate owned ("OREO") until it is sold. When real estate is acquired through foreclosure or by deed in lieu of foreclosure, it is recorded at its fair value, less the estimated costs of disposal. If the fair value of the property is less than the loan balance, the difference is charged against the allowance for loan losses.

Assets are classified as foreclosed when physical possession of the collateral is taken regardless of whether foreclosure proceedings have taken place. Other foreclosed assets received in satisfaction of borrowers’ debts are initially recorded at fair value of the asset less estimated costs to sell.

	*September 30, 2022*							*December 31, 2021*
	*Balance*		*Valuation Allowance*			*Net Balance*		*Balance*		*Valuation Allowance*			*Net Balance*

Foreclosed assets - Nonresidential real estate OREO	$	274	$	(31	)	$	243	$	—	$	—		$	—
Other foreclosed assets		324		(43	)		281		952		(227	)		725
	$	598	$	(74	)	$	524	$	952	$	(227	)	$	725

The following represents the roll forward of foreclosed assets:

	*For the Three Months Ended*						*For the Nine Months Ended*
	*September 30,*						*September 30,*
	*2022*			*2021*			*2022*			*2021*
Beginning balance	$	842		$	1,702		$	725		$	157
New foreclosed assets		—			—			319			4,473
Valuation adjustments		(31	)		(124	)		(31	)		(405	)
Valuation reductions from sales		157			69			184			69
Sales		(444	)		(598	)		(673	)		(3,245	)
Ending balance	$	524		$	1,049		$	524		$	1,049

Activity in the valuation allowance is as follows:

	*For the Three Months Ended*						*For the Nine Months Ended*
	*September 30,*						*September 30,*
	*2022*			*2021*			*2022*			*2021*
Beginning balance	$	200		$	281		$	227		$	—
Additions charged to expense		31			124			31			405
Reductions from sales		(157	)		(69	)		(184	)		(69	)
Ending balance	$	74		$	336		$	74		$	336

There were no consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings were in process at September 30, 2022 compared to $73,000 at December 31, 2021. At September 30, 2022, other foreclosed assets consisted of non-real estate collateral repossessed in connection with a previously classified Chicago area commercial loan. At September 30, 2022, the balance of OREO included no foreclosed residential real estate properties recorded as a result of obtaining physical possession of the property without title.

Note 6 - Borrowings and Subordinated Notes

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Debt Disclosure [Text Block]

NOTE 6 - BORROWINGS AND SUBORDINATED NOTES

Borrowings and subordinated notes were as follows:

	*September 30, 2022*					*December 31, 2021*
	*Contractual*					*Contractual*
	*Rate*			*Amount*		*Rate*			*Amount*
Fixed-rate advance from FHLB, due May 9, 2022		—	%	$	—		—	%	$	5,000
Subordinated notes, due May 15, 2031		3.75	%		19,623		3.75	%		19,590
Line of credit, due March 30, 2023		5.50	%		—		2.50	%		—

In 2021, the Company entered into Subordinated Note Purchase Agreements with certain qualified institutional buyers and accredited investors pursuant to which the Company sold and issued $20.0 million in aggregate principal amount of its 3.75% Fixed-to-Floating Rate Subordinated Notes due May 15, 2031 (the “Notes”). The Company incurred $441,000 of issuance costs associated with the Notes. These issuance costs are being amortized over the 10-year life of the Notes. At September 30, 2022 and December 31, 2021, there were $377,000 and $410,000, respectively, in remaining unamortized issuance costs and they are presented in the Company's financial statements as a reduction of the principal amount of the Notes.

The Notes bear interest at a fixed annual rate of 3.75%, from and including the date of issuance to May 14, 2026, payable semi-annually in arrears. From and including May 15, 2026 but excluding the maturity date or early redemption date, as applicable, the interest rate will reset quarterly to an interest rate per annum equal to Three-Month Term SOFR (as defined in the Notes) plus 299 basis points, payable quarterly in arrears. Under the conditions specified in the Notes, the interest rate accruing during the applicable floating rate period may be determined based on a rate other than Three-Month Term SOFR. The Notes have a stated maturity date of May 15, 2031 and are redeemable, in whole or in part, on May 15, 2026, on any interest payment date thereafter, and at any time upon the occurrence of certain events.

Principal and interest payments due on the Notes are subject to acceleration only in limited circumstances in the case of certain bankruptcy and insolvency-related events with respect to the Company. The Notes are unsecured, subordinated obligations of the Company and generally rank junior in right of payment to the Company’s current and future senior indebtedness. The Notes qualify as Tier 2 capital for regulatory capital purposes.

In 2020, the Company established a $5.0 million unsecured line of credit with a correspondent bank. Interest is payable at a rate of Prime Rate as published in the Wall Street Journal minus 0.75%, with a minimum rate of 2.40%. The line of credit has been extended since its original maturity date and the current maturity date is March 30, 2023. The line of credit had no outstanding balance at September 30, 2022 and December 31, 2021.

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-Section 50
-Paragraph 1E
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-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
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-Paragraph 1B
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

Note 7 - Fair Value

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Fair Value Disclosures [Text Block]

NOTE 7– FAIR VALUE

Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values:

•

Level 1 – Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date.


	•	Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.


	•	Level 3 – Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability.

The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument:

Securities: The fair value for investment securities is determined by quoted market prices, if available (Level 1). The fair values of debt securities are generally determined by matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted securities (Level 2).

Impaired loans: The fair value of impaired loans with specific allocations of the allowance for loan losses is generally based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available for similar loans and collateral underlying such loans. Non real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, resulting in a Level 3 fair value classification. Impaired loans are evaluated on a quarterly basis for additional impairment and adjusted in accordance with the allowance policy.

Foreclosed assets: Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals which are updated no less frequently than annually. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach with data from comparable properties. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Foreclosed assets are evaluated on a quarterly basis for additional impairment and adjusted accordingly.

The following table sets forth the Company’s financial assets that were accounted for at fair value and are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

	*Fair Value Measurements Using*
	*Quoted Prices in Active Markets for Identical Assets (Level 1)*		*Significant Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Fair Value*
September 30, 2022
Securities:
Certificates of deposit	$	—	$	1,488	$	—	$	1,488
Municipal securities		—		383		—		383
U.S. Treasury Notes		162,265		—		—		162,265
U.S. government-sponsored agencies		—		29,750		—		29,750
Mortgage-backed securities – residential		—		4,181		—		4,181
Collateralized mortgage obligations – residential		—		1,272		—		1,272
	$	162,265	$	37,074	$	—	$	199,339
December 31, 2021
Securities:
Certificates of deposit	$	—	$	2,728	$	—	$	2,728
U.S. Treasury Notes		76,553		—		—		76,553
Mortgage-backed securities - residential		—		4,833		—		4,833
Collateralized mortgage obligations – residential		—		1,580		—		1,580
	$	76,553	$	9,141	$	—	$	85,694

The following table sets forth the Company’s assets that were measured at fair value on a non-recurring basis:

	*Fair Value Measurement Using*
	*Quoted Prices in Active Markets for Identical Assets (Level 1)*		*Significant Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Fair Value*
September 30, 2022
Foreclosed assets	$	—	$	—	$	524	$	524

December 31, 2021
Impaired loans	$	—	$	—	$	267	$	267
Foreclosed assets		—		—		725		725

Impaired loans, which are measured for impairment using the fair value of the collateral for collateral-dependent loans, had a carrying amount of $297,000, with a valuation allowance of $30,000 at December 31, 2021. With respect to impaired loans, there was no change in the provision for loan losses for the three months ended September 30, 2022 and 2021. There was a recovery of $30,000 of the provision for loan losses for the nine months ended September 30, 2022, compared to no change in the provision for loan losses for the nine months ended September 30, 2021.

Foreclosed assets are carried at the lower of cost or fair value less costs to sell. At September 30, 2022 foreclosed assets had a carrying value of $598,000 less a valuation allowance of $74,000, or $524,000. At December 31, 2021, foreclosed assets had a carrying value of $952,000 less a valuation allowance of $227,000, resulting in a fair value of $725,000. There was a $31,000 valuation adjustment of foreclosed assets recorded in the three and nine months ended September 30, 2022 compared to $124,000 and $405,000 of valuation adjustments of foreclosed assets recorded for the three and nine months ended September 30, 2021, respectively.

The following table presents quantitative information, based on certain empirical data with respect to Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis:

	*Fair Value*		*Valuation Technique(s)*	*Significant Unobservable Input(s)*	*Range (Weighted Average)*
September 30, 2022
Foreclosed assets	$	524	Redemption value	Discount applied to valuation		8.4	%

December 31, 2021
Impaired loans	$	267	Sales comparison	Discount applied to valuation		22.0	%
Foreclosed assets		725	Redemption value	Discount applied to valuation		15.6	%

The carrying amount and estimated fair value of financial instruments are as follows:

			*Fair Value Measurements at September 30, 2022 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	216,131	$	214,013	$	2,118	$	—	$	216,131
Securities		199,339		162,265		37,074		—		199,339
Loans receivable, net of allowance for loan losses		1,141,799		—		—		1,127,370		1,127,370
FHLB and FRB stock		7,490		—		—		—		N /A
Accrued interest receivable		7,011		420		190		6,401		7,011
Financial liabilities
Certificates of deposit		188,523		—		184,501		—		184,501
Subordinated notes		19,623		—		18,262		—		18,262

			*Fair Value Measurements at December 31, 2021 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	502,162	$	448,552	$	53,610	$	—	$	502,162
Securities		85,694		76,553		9,141		—		85,694
Loans receivable, net of allowance for loan losses		1,044,207		—		—		1,039,298		1,039,298
FHLB and FRB stock		7,490		—		—		—		N /A
Accrued interest receivable		4,648		79		13		4,556		4,648
Financial liabilities
Certificates of deposit		206,918		—		206,530		—		206,530
Borrowings		5,000		—		4,999		—		4,999
Subordinated notes		19,590		—		20,240		—		20,240

Loans: The exit price observations are obtained from an independent third-party using its proprietary valuation model and methodology and may not reflect actual or prospective market valuations. The valuation is based on the probability of default, loss given default, recovery delay, prepayment, and discount rate assumptions.

While the above estimates are based on management’s judgment of the most appropriate factors, as of the balance sheet date, there is no assurance that the estimated fair values would have been realized if the assets were disposed of or the liabilities settled at that date, since market values may differ depending on the various circumstances. The estimated fair values would also not apply to subsequent dates.

In addition, other assets and liabilities that are not financial instruments, such as premises and equipment, are not included in the above disclosures.

- 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 8 - Revenue From Contracts With Customers

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

NOTE 8 – REVENUE FROM CONTRACTS WITH CUSTOMERS

All of the Company's revenue from contracts with customers within the scope of ASC 606 is recognized within noninterest income. The following table presents the Company's sources of noninterest income. Items outside of the scope of the ASC 606 are noted as such.

	*Three Months Ended*					*Nine Months Ended*
	*September 30,*					*September 30,*
	*2022*			*2021*		*2022*		*2021*
Deposit service charges and fees	$	829		$	814	$	2,436	$	2,352
Loan servicing fees ⁽¹⁾		59			140		350		336
Mortgage brokerage and banking fees ⁽¹⁾		12			16		29		33
Trust and insurance commissions and annuities income		287			263		887		880
(Loss) earnings on bank-owned life insurance ⁽¹⁾		(14	)		31		25		82
Bank owned life insurance death benefit ⁽¹⁾		—			—		446		—
Other ⁽¹⁾		114			110		397		375
Total noninterest income	$	1,287		$	1,374	$	4,570	$	4,058

⁽¹⁾ Not within the scope of ASC 606

A description of the Company's revenue streams accounted for under ASC 606 follows:

Deposit service charges and fees: The Company earns fees from its deposit customers based on specific types of transactions, account maintenance and overdraft services. Transaction-based fees, which include services such as ATM use fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer's account balance.

Interchange income: The Company earns interchange fees from debit cardholder transactions conducted 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. Interchange income is included in deposit service charges and fees. Interchange income was $351,000 and $409,000 for the three months ended September 30, 2022 and 2021, respectively, and was $1.1 million and $1.2 million for the nine months ended September 30, 2022 and 2021, respectively.

Trust and insurance commissions and annuities income: The Company earns trust, insurance commissions and annuities income from its contracts with trust customers to manage assets for investment, and/or to transact on their accounts. These fees are primarily earned over time as the Company provides the contracted monthly or quarterly services and are generally assessed based on a tiered scale of the market value of assets under management (AUM) at month-end. Fees that are transaction based, including trade execution services, are recognized at the point in time that the transaction is executed, i.e., the trade date. Other related services provided include fees the Company earns, which are based on a fixed fee schedule, are recognized when the services are rendered.

Gains/losses on sales of foreclosed assets and other assets: The Company records a gain or loss from the sale of foreclosed assets and other assets when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of foreclosed assets to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the foreclosed assets asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Company adjusts the transaction price and related gain (loss) on sale if a significant financing component is present. Foreclosed assets sales for the three and nine months ended September 30, 2022 and 2021 were not financed by the Company.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation: BankFinancial Corporation, a Maryland corporation headquartered in Burr Ridge, Illinois, is the owner of all of the issued and outstanding capital stock of BankFinancial, National Association (the “Bank”). The interim unaudited consolidated financial statements include the accounts and transactions of BankFinancial Corporation, the Bank, and the Bank’s wholly-owned subsidiaries, Financial Assurance Services, Inc. and BFIN Asset Recovery Company, LLC (collectively, “the Company”), and reflect all normal and recurring adjustments that are, in the opinion of management, considered necessary for a fair presentation of the financial condition and results of operations for the periods presented. Such adjustments are the only adjustments reflected in the accompanying financial statements. All significant intercompany accounts and transactions have been eliminated. The results of operations for the nine-month period ended September 30, 2022 are not necessarily indicative of the results of operations that may be expected for the year ending December 31, 2022 or for any other period. Certain information and note disclosures normally included in financial statements prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Use of Estimates, Policy [Policy Text Block]	Use of Estimates: The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Although these estimates and assumptions are based on the best available information, actual information and actual results could differ from those estimates.
Loans and Loan Income [Policy Text Block]	Factored Receivables: The Company purchases invoices from its factoring customers in schedules or batches. The face value of the invoices purchased or amount advanced is recorded by the Company as factored receivables, and the unadvanced portions of the invoices purchased, less fees, are considered customer reserves. The customer reserves are held to settle any payment disputes or collection shortfalls, may be used to pay customers’ obligations to various third parties as directed by the customer, are periodically released to or withdrawn by customers, and are reported as noninterest-bearing deposits in the Consolidated Statements of Financial Condition. The unpaid principal balances of these receivables were $7.2 million and $187,000 at September 30, 2022 and December 31, 2021, respectively, and are included in commercial loans and leases. The customer reserves associated with the factored receivables were $1.3 million and $122,000 at September 30, 2022 and December 31, 2021, respectively. Factoring fees are recognized in interest income as incurred by the customer and deducted from the customer's reserve balances. Other factoring-related fees, which include wire transfer fees, broker fees, and other similar fees, are reported by the Company as loan servicing fees in noninterest income.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications: Certain reclassifications have been made in the prior period’s financial statements to conform them to the current period’s presentation. These unaudited consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, as filed with the Securities and Exchange Commission.
New Accounting Pronouncements, Policy [Policy Text Block]	*Newly Issued Not* Yet Effective Accounting Standards** In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). These amendments require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. For SEC filers who are smaller reporting companies, such as the Company, ASU 2016-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022.

Note 2 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

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

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2022*		*2021*		*2022*		*2021*
Net income available to common stockholders	$	3,221	$	1,644	$	7,056	$	5,039
Basic and diluted weighted average common shares outstanding		13,060,266		13,722,333		13,142,584		14,289,615
Basic and diluted earnings per common share	$	0.25	$	0.12	$	0.54	$	0.35

Note 3 - Securities (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]

	*Amortized Cost*		*Gross Unrealized Gains*		*Gross Unrealized Losses*			*Fair Value*
Available-for-Sale Securities
September 30, 2022
Certificates of deposit	$	1,488	$	—	$	—		$	1,488
Municipal securities		400		—		(17	)		383
U.S. Treasury Notes		170,550		—		(8,285	)		162,265
U.S. government-sponsored agencies		30,000		—		(250	)		29,750
Mortgage-backed securities - residential		4,246		37		(102	)		4,181
Collateralized mortgage obligations - residential		1,287		—		(15	)		1,272
	$	207,971	$	37	$	(8,669	)	$	199,339
December 31, 2021
Certificates of deposit	$	2,728	$	—	$	—		$	2,728
U.S. Treasury Notes		76,621		8		(76	)		76,553
Mortgage-backed securities - residential		4,660		173		—			4,833
Collateralized mortgage obligations - residential		1,576		4		—			1,580
	$	85,585	$	185	$	(76	)	$	85,694

Investments Classified by Contractual Maturity Date [Table Text Block]

	*September 30, 2022*
	*Amortized Cost*		*Fair Value*
Due in one year or less	$	31,282	$	30,943
Due after one year through five years		171,156		162,943
		202,438		193,886
Mortgage-backed securities - residential		4,246		4,181
Collateralized mortgage obligations - residential		1,287		1,272
	$	207,971	$	199,339

Schedule of Unrealized Loss on Investments [Table Text Block]

	*Less than 12 Months*							*12 Months or More*							*Total*
	*Count*		*Fair Value*		*Unrealized Loss*			*Count*		*Fair Value*		*Unrealized Loss*			*Count*		*Fair Value*		*Unrealized Loss*

September 30, 2022
Municipal securities		2	$	383	$	(17	)		—	$	—	$	—			2	$	383	$	(17	)
U.S. Treasury Notes		200		162,265		(8,285	)		—		—		—			200		162,265		(8,285	)
U.S. government-sponsored agencies		6		26,750		(250	)		—		—		—			6		26,750		(250	)
Mortgage-backed securities - residential		18		3,223		(102	)		—		—		—			18		3,223		(102	)
Collateralized mortgage obligations - residential		5		1,065		(11	)		1		182		(4	)		6		1,247		(15	)
		231	$	193,686	$	(8,665	)		1	$	182	$	(4	)		232	$	193,868	$	(8,669	)

December 31, 2021
U.S. Treasury Notes		53	$	62,246	$	(76	)		—	$	—	$	—			53	$	62,246	$	(76	)

Note 4 - Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

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

	*September 30, 2022*			*December 31, 2021*
One-to-four family residential real estate	$	24,484		$	30,133
Multi-family mortgage		481,838			426,136
Nonresidential real estate		115,820			103,172
Construction and land		160			—
Commercial loans and leases		523,669			489,512
Consumer		2,363			1,685
		1,148,334			1,050,638
Net deferred loan origination costs		851			284
Allowance for loan losses		(7,386	)		(6,715	)
Loans, net	$	1,141,799		$	1,044,207

Financing Receivable and Allowance for Loan Losses Based on Impairment Method [Table Text Block]

	*Allowance for loan losses*						*Loan Balances*
	*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*		*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*
September 30, 2022
One-to-four family residential real estate	$	—	$	315	$	315	$	1,224	$	23,260	$	24,484
Multi-family mortgage		—		3,562		3,562		482		481,356		481,838
Nonresidential real estate		—		1,162		1,162		—		115,820		115,820
Construction and land		—		4		4		—		160		160
Commercial loans and leases		—		2,231		2,231		670		522,999		523,669
Consumer		—		112		112		—		2,363		2,363
	$	—	$	7,386	$	7,386	$	2,376	$	1,145,958		1,148,334
Net deferred loan origination costs												851
Allowance for loan losses												(7,386	)
Loans, net											$	1,141,799

	*Allowance for loan losses*						*Loan Balances*
	*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*		*Individually evaluated for impairment*		*Collectively evaluated for impairment*		*Total*
December 31, 2021
One-to-four family residential real estate	$	—	$	331	$	331	$	1,299	$	28,834	$	30,133
Multi-family mortgage		—		3,377		3,377		498		425,638		426,136
Nonresidential real estate		30		1,281		1,311		297		102,875		103,172
Commercial loans and leases		—		1,652		1,652		76		489,436		489,512
Consumer		—		44		44		—		1,685		1,685
	$	30	$	6,685	$	6,715	$	2,170	$	1,048,468		1,050,638
Net deferred loan origination costs												284
Allowance for loan losses												(6,715	)
Loans, net											$	1,044,207

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

	Beginning balance		Provision for (recovery of) loan losses			Loans charged off			Recoveries		Ending balance
For the three months ended

September 30, 2022
One-to-four family residential real estate	$	286	$	98		$	(71	)	$	2	$	315
Multi-family mortgage		3,630		(74	)		—			6		3,562
Nonresidential real estate		1,093		67			—			2		1,162
Construction and land		2		2			—			—		4
Commercial loans and leases		2,149		171			(104	)		15		2,231
Consumer		42		86			(16	)		—		112
	$	7,202	$	350		$	(191	)	$	25	$	7,386

September 30, 2021
One-to-four family residential real estate	$	396	$	(33	)	$	—		$	38	$	401
Multi-family mortgage		3,690		(118	)		—			7		3,579
Nonresidential real estate		1,336		(30	)		—			—		1,306
Construction and land		11		1			—			—		12
Commercial loans and leases		1,377		176			—			1		1,554
Consumer		47		(2	)		(2	)		—		43
	$	6,857	$	(6	)	$	(2	)	$	46	$	6,895

	*Beginning balance*		*Provision for (recovery of) loan losses*			*Loans charged off*			*Recoveries*		*Ending balance*
For the nine months ended

September 30, 2022
One-to-four family residential real estate	$	331	$	53		$	(76	)	$	7	$	315
Multi-family mortgage		3,377		170			—			15		3,562
Nonresidential real estate		1,311		39			(192	)		4		1,162
Construction and land		—		4			—			—		4
Commercial loans and leases		1,652		718			(155	)		16		2,231
Consumer		44		101			(49	)		16		112
	$	6,715	$	1,085		$	(472	)	$	58	$	7,386

September 30, 2021
One-to-four family residential real estate	$	518	$	(264	)	$	—		$	147	$	401
Multi-family mortgage		4,062		(511	)		—			28		3,579
Nonresidential real estate		1,569		(263	)		—			—		1,306
Construction and land		12		—			—			—		12
Commercial loans and leases		1,536		15			(86	)		89		1,554
Consumer		54		4			(17	)		2		43
	$	7,751	$	(1,019	)	$	(103	)	$	266	$	6,895

Impaired Financing Receivables [Table Text Block]

									*Three Months Ended*				*Nine Months Ended*
									*September 30, 2022*				*September 30, 2022*
	*Loan Balance*		*Recorded Investment*		*Partial Charge-off*		*Allowance for Loan Losses Allocated*		*Average Investment in Impaired Loans*		*Interest Income Recognized*		*Average Investment in Impaired Loans*		*Interest Income Recognized*
September 30, 2022
With no related allowance recorded:
One-to-four family residential real estate	$	1,296	$	1,224	$	72	$	—	$	1,152	$	10	$	1,148	$	21
Multi-family mortgage - Illinois		482		482		—		—		483		5		592		19
Commercial loans and leases		730		670		48		—		607		1		312		11
	$	2,508	$	2,376	$	120	$	—	$	2,242	$	16	$	2,052	$	51

									*Year ended*
									*December 31, 2021*
	*Loan Balance*		*Recorded Investment*		*Partial Charge-off*		*Allowance for Loan Losses Allocated*		*Average Investment in Impaired Loans*		*Interest Income Recognized*
December 31, 2021
With no related allowance recorded:
One-to-four family residential real estate	$	1,299	$	1,299	$	—	$	—	$	1,473	$	29
Multi-family mortgage - Illinois		498		498		—		—		509		30
Commercial loans and leases		83		76		7		—		7		—
		1,880		1,873		7		—		1,989		59

With an allowance recorded - nonresidential real estate		280		297		7		30		296		—
	$	2,160	$	2,170	$	14	$	30	$	2,285	$	59

Financing Receivable, Nonaccrual [Table Text Block]

	*Nonaccrual Recorded Investment*		*Loans Past Due Over 90 Days Still Accruing*
September 30, 2022
One-to-four family residential real estate	$	715	$	—
Asset based & factored receivables		—		415
Equipment finance		525		—
	$	1,240	$	415
December 31, 2021
One-to-four family residential real estate	$	367	$	—
Nonresidential real estate		297		—
Asset based & factored receivables		—		10
Equipment finance		76		—
	$	740	$	10

Financing Receivable, Past Due [Table Text Block]

	*30-59 Days Past Due*		*60-89 Days Past Due*		*90 Days or Greater Past Due*		*Total Past Due*		*Loans Not Past Due*		*Total*
September 30, 2022
One-to-four family residential real estate loans:
Owner occupied	$	5	$	23	$	693	$	721	$	19,220	$	19,941
Non-owner occupied		1		—		—		1		4,542		4,543
Multi-family mortgage:
Illinois		—		299		—		299		289,557		289,856
Other		—		—		—		—		191,982		191,982
Nonresidential real estate		—		—		—		—		115,820		115,820
Construction and land		—		—		—		—		160		160
Commercial loans and leases:
Commercial		225		14		—		239		73,768		74,007
Asset based & factored receivables		52		94		415		561		19,250		19,811
Equipment finance:
Government		3,572		7,088		149		10,809		182,655		193,464
Corporate - Investment-grade		—		—		42		42		61,693		61,735
Corporate - Other		1,179		—		331		1,510		86,619		88,129
Middle market		—		—		—		—		55,409		55,409
Small ticket		4		—		—		4		31,110		31,114
Consumer		6		5		—		11		2,352		2,363
	$	5,044	$	7,523	$	1,630	$	14,197	$	1,134,137	$	1,148,334

	*30-59 Days Past Due*		*60-89 Days Past Due*		*90 Days or Greater Past Due*		*Total Past Due*		*Loans Not Past Due*		*Total*
December 31, 2021
One-to-four family residential real estate loans:
Owner occupied	$	181	$	250	$	367	$	798	$	23,333	$	24,131
Non-owner occupied		2		9		—		11		5,991		6,002
Multi-family mortgage:
Illinois		189		—		—		189		235,681		235,870
Other		—		—		—		—		190,266		190,266
Nonresidential real estate		—		—		297		297		102,875		103,172
Commercial loans and leases:
Commercial		—		—		—		—		67,995		67,995
Asset based & factored receivables		26		6		10		42		19,358		19,400
Equipment finance:
Government		3,160		4,718		—		7,878		170,584		178,462
Corporate - Investment-grade		290		1,201		—		1,491		81,135		82,626
Corporate - Other		3,015		—		76		3,091		85,760		88,851
Middle market		—		—		—		—		40,582		40,582
Small ticket		—		—		—		—		11,596		11,596
Consumer		13		4		—		17		1,668		1,685
	$	6,876	$	6,188	$	750	$	13,814	$	1,036,824	$	1,050,638

Financing Receivable Credit Quality Indicators [Table Text Block]

	*Pass*		*Special Mention*		*Substandard*		*Nonaccrual*		*Total*
September 30, 2022
One-to-four family residential real estate loans:
Owner occupied	$	19,135	$	—	$	91	$	715	$	19,941
Non-owner occupied		4,471		—		72		—		4,543
Multi-family mortgage:
Illinois		289,536		320		—		—		289,856
Other		191,982		—		—		—		191,982
Nonresidential real estate		115,820		—		—		—		115,820
Construction and land		160		—		—		—		160
Commercial loans and leases:
Commercial		74,007		—		—		—		74,007
Asset based & factored receivables		15,996		3,815		—		—		19,811
Equipment finance:
Government		193,315		—		—		149		193,464
Corporate - Investment-grade		61,694		—		—		41		61,735
Corporate - Other		87,748		—		50		331		88,129
Middle market		55,409		—		—		—		55,409
Small ticket		31,110		—		—		4		31,114
Consumer		2,353		6		4		—		2,363
	$	1,142,736	$	4,141	$	217	$	1,240	$	1,148,334

	*Pass*		*Special Mention*		*Substandard*		*Nonaccrual*		*Total*
December 31, 2021
One-to-four family residential real estate loans:
Owner occupied	$	23,396	$	—	$	368	$	367	$	24,131
Non-owner occupied		5,894		—		108		—		6,002
Multi-family mortgage:
Illinois		235,545		325		—		—		235,870
Other		190,266		—		—		—		190,266
Nonresidential real estate		102,875		—		—		297		103,172
Commercial loans and leases:
Commercial		67,995		—		—		—		67,995
Asset based & factored receivables		19,400		—		—		—		19,400
Equipment finance:
Government		178,427		35		—		—		178,462
Corporate - Investment-grade		82,626		—		—		—		82,626
Corporate - Other		87,685		1,090		—		76		88,851
Middle market		40,582		—		—		—		40,582
Small ticket		11,596		—		—		—		11,596
Consumer		1,675		4		6		—		1,685
	$	1,047,962	$	1,454	$	482	$	740	$	1,050,638

Paycheck Protection Program Loans [Member]

Notes Tables

Schedule of Unusual or Infrequent Items, or Both [Table Text Block]

	*Three Months Ended September 30,*				*For the Nine Months Ended September 30,*
	*2022*		*2021*		*2022*		*2021*
Paycheck Protection Program:
Number of loans originated		—		—		—		238
Loan balance originations	$	—	$	—	$	—	$	10,135
Loan balance forgiven	$	629	$	4,801	$	3,761	$	14,538

	*September 30, 2022*		*December 31, 2021*
Paycheck Protection Program loans
Number of loans		11		76
Loan balance	$	282	$	4,043

Note 5 - Foreclosed Assets (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Schedule of Other Real Estate Owned and Other Foreclosed Assets [Table Text Block]

	*September 30, 2022*							*December 31, 2021*
	*Balance*		*Valuation Allowance*			*Net Balance*		*Balance*		*Valuation Allowance*			*Net Balance*

Foreclosed assets - Nonresidential real estate OREO	$	274	$	(31	)	$	243	$	—	$	—		$	—
Other foreclosed assets		324		(43	)		281		952		(227	)		725
	$	598	$	(74	)	$	524	$	952	$	(227	)	$	725

Roll Forward of Foreclosed Assets [Table Text Block]

	*For the Three Months Ended*						*For the Nine Months Ended*
	*September 30,*						*September 30,*
	*2022*			*2021*			*2022*			*2021*
Beginning balance	$	842		$	1,702		$	725		$	157
New foreclosed assets		—			—			319			4,473
Valuation adjustments		(31	)		(124	)		(31	)		(405	)
Valuation reductions from sales		157			69			184			69
Sales		(444	)		(598	)		(673	)		(3,245	)
Ending balance	$	524		$	1,049		$	524		$	1,049

Foreclosed Assets, Valuation Allowance [Table Text Block]

	*For the Three Months Ended*						*For the Nine Months Ended*
	*September 30,*						*September 30,*
	*2022*			*2021*			*2022*			*2021*
Beginning balance	$	200		$	281		$	227		$	—
Additions charged to expense		31			124			31			405
Reductions from sales		(157	)		(69	)		(184	)		(69	)
Ending balance	$	74		$	336		$	74		$	336

Note 6 - Borrowings and Subordinated Notes (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Federal Home Loan Bank, Advances [Table Text Block]

	*September 30, 2022*					*December 31, 2021*
	*Contractual*					*Contractual*
	*Rate*			*Amount*		*Rate*			*Amount*
Fixed-rate advance from FHLB, due May 9, 2022		—	%	$	—		—	%	$	5,000
Subordinated notes, due May 15, 2031		3.75	%		19,623		3.75	%		19,590
Line of credit, due March 30, 2023		5.50	%		—		2.50	%		—

Note 7 - Fair Value (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

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

	*Fair Value Measurements Using*
	*Quoted Prices in Active Markets for Identical Assets (Level 1)*		*Significant Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Fair Value*
September 30, 2022
Securities:
Certificates of deposit	$	—	$	1,488	$	—	$	1,488
Municipal securities		—		383		—		383
U.S. Treasury Notes		162,265		—		—		162,265
U.S. government-sponsored agencies		—		29,750		—		29,750
Mortgage-backed securities – residential		—		4,181		—		4,181
Collateralized mortgage obligations – residential		—		1,272		—		1,272
	$	162,265	$	37,074	$	—	$	199,339
December 31, 2021
Securities:
Certificates of deposit	$	—	$	2,728	$	—	$	2,728
U.S. Treasury Notes		76,553		—		—		76,553
Mortgage-backed securities - residential		—		4,833		—		4,833
Collateralized mortgage obligations – residential		—		1,580		—		1,580
	$	76,553	$	9,141	$	—	$	85,694

Fair Value Measurements, Nonrecurring [Table Text Block]

	*Fair Value Measurement Using*
	*Quoted Prices in Active Markets for Identical Assets (Level 1)*		*Significant Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*		*Fair Value*
September 30, 2022
Foreclosed assets	$	—	$	—	$	524	$	524

December 31, 2021
Impaired loans	$	—	$	—	$	267	$	267
Foreclosed assets		—		—		725		725

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

	*Fair Value*		*Valuation Technique(s)*	*Significant Unobservable Input(s)*	*Range (Weighted Average)*
September 30, 2022
Foreclosed assets	$	524	Redemption value	Discount applied to valuation		8.4	%

December 31, 2021
Impaired loans	$	267	Sales comparison	Discount applied to valuation		22.0	%
Foreclosed assets		725	Redemption value	Discount applied to valuation		15.6	%

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

			*Fair Value Measurements at September 30, 2022 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	216,131	$	214,013	$	2,118	$	—	$	216,131
Securities		199,339		162,265		37,074		—		199,339
Loans receivable, net of allowance for loan losses		1,141,799		—		—		1,127,370		1,127,370
FHLB and FRB stock		7,490		—		—		—		N /A
Accrued interest receivable		7,011		420		190		6,401		7,011
Financial liabilities
Certificates of deposit		188,523		—		184,501		—		184,501
Subordinated notes		19,623		—		18,262		—		18,262

			*Fair Value Measurements at December 31, 2021 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	502,162	$	448,552	$	53,610	$	—	$	502,162
Securities		85,694		76,553		9,141		—		85,694
Loans receivable, net of allowance for loan losses		1,044,207		—		—		1,039,298		1,039,298
FHLB and FRB stock		7,490		—		—		—		N /A
Accrued interest receivable		4,648		79		13		4,556		4,648
Financial liabilities
Certificates of deposit		206,918		—		206,530		—		206,530
Borrowings		5,000		—		4,999		—		4,999
Subordinated notes		19,590		—		20,240		—		20,240

Note 8 - Revenue From Contracts With Customers (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Disaggregation of Revenue [Table Text Block]

	*Three Months Ended*					*Nine Months Ended*
	*September 30,*					*September 30,*
	*2022*			*2021*		*2022*		*2021*
Deposit service charges and fees	$	829		$	814	$	2,436	$	2,352
Loan servicing fees ⁽¹⁾		59			140		350		336
Mortgage brokerage and banking fees ⁽¹⁾		12			16		29		33
Trust and insurance commissions and annuities income		287			263		887		880
(Loss) earnings on bank-owned life insurance ⁽¹⁾		(14	)		31		25		82
Bank owned life insurance death benefit ⁽¹⁾		—			—		446		—
Other ⁽¹⁾		114			110		397		375
Total noninterest income	$	1,287		$	1,374	$	4,570	$	4,058

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Factored Receivable Unpaid Principal Balance	$ 7,200,000	$ 187,000
Factored Receivable, Customer Reserves	$ 1,300,000	$ 122,000

Note 2 - Earnings Per Share - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Net income available to common stockholders	$ 3,221	$ 1,644	$ 7,056	$ 5,039
Basic and diluted weighted average common shares outstanding (in shares)	13,060,266	13,722,333	13,142,584	14,289,615
Basic and diluted earnings per common share (in dollars per share)	$ 0.25	$ 0.12	$ 0.54	$ 0.35

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
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-Subparagraph (b)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Section 45
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1448-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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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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Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 944
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-Section S99
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-Subparagraph (SX 210.7-04(23))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Note 3 - Securities - Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Amortized cost	$ 207,971	$ 85,585
Gross unrealized gains	37	185
Gross unrealized losses	(8,669)	(76)
Fair value	199,339	85,694
Certificates of Deposit [Member]
Amortized cost	1,488	2,728
Gross unrealized gains	0	0
Gross unrealized losses	0	0
Fair value	1,488	2,728
US States and Political Subdivisions Debt Securities [Member]
Amortized cost	400
Gross unrealized gains	0
Gross unrealized losses	(17)
Fair value	383
US Treasury Securities [Member]
Amortized cost	170,550	76,621
Gross unrealized gains	0	8
Gross unrealized losses	(8,285)	(76)
Fair value	162,265	76,553
US Government-sponsored Enterprises Debt Securities [Member]
Amortized cost	30,000
Gross unrealized gains	0
Gross unrealized losses	(250)
Fair value	29,750
Residential Mortgage-Backed Securities [Member]
Amortized cost	4,246	4,660
Gross unrealized gains	37	173
Gross unrealized losses	(102)	0
Fair value	4,181	4,833
Collateralized Mortgage-Backed Securities [Member]
Amortized cost	1,287	1,576
Gross unrealized gains	0	4
Gross unrealized losses	(15)	0
Fair value	$ 1,272	$ 1,580

Note 3 - Securities - Amortized Cost and Fair Value of Securities By Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Due in one year or less, amortized cost	$ 31,282
Due in one year or less, fair value	30,943
Due after one year through five years, amortized cost	171,156
Due after one year through five years	162,943
Amortized cost, single maturity date, amortized cost	202,438
Fair value, single maturity date	193,886
Amortized cost	207,971	$ 85,585
Fair value	199,339	85,694
Residential Mortgage-Backed Securities [Member]
Amortized cost, without single maturity date, amortized cost	4,246
Fair value, without single maturity date	4,181
Amortized cost	4,246	4,660
Fair value	4,181	4,833
Collateralized Mortgage-Backed Securities [Member]
Amortized cost, without single maturity date, amortized cost	1,287
Fair value, without single maturity date	1,272
Amortized cost	1,287	1,576
Fair value	$ 1,272	$ 1,580

Note 3 - Securities - Securities With Unrealized Losses (Details) $ in Thousands	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Count, less than 12 months	231
Collateralized mortgage obligations - residential, fair value	$ 193,686
Unrealized loss, less than 12 months	$ (8,665)
Count, 12 months or more	1
Fair value, 12 months or more	$ 182
Unrealized loss, 12 months or more	$ (4)
Count, total	232
Fair value, total	$ 193,868
Unrealized loss, total	$ (8,669)
US States and Political Subdivisions Debt Securities [Member]
Count, less than 12 months	2
Collateralized mortgage obligations - residential, fair value	$ 383
Unrealized loss, less than 12 months	$ (17)
Count, 12 months or more	0
Fair value, 12 months or more	$ 0
Unrealized loss, 12 months or more	$ 0
Count, total	2
Fair value, total	$ 383
Unrealized loss, total	$ (17)
US Treasury Securities [Member]
Count, less than 12 months	200	53
Collateralized mortgage obligations - residential, fair value	$ 162,265	$ 62,246
Unrealized loss, less than 12 months	$ (8,285)	$ (76)
Count, 12 months or more	0	0
Fair value, 12 months or more	$ 0	$ 0
Unrealized loss, 12 months or more	$ 0	$ 0
Count, total	200	53
Fair value, total	$ 162,265	$ 62,246
Unrealized loss, total	$ (8,285)	$ (76)
US Government-sponsored Enterprises Debt Securities [Member]
Count, less than 12 months	6
Collateralized mortgage obligations - residential, fair value	$ 26,750
Unrealized loss, less than 12 months	$ (250)
Count, 12 months or more	0
Fair value, 12 months or more	$ 0
Unrealized loss, 12 months or more	$ 0
Count, total	6
Fair value, total	$ 26,750
Unrealized loss, total	$ (250)
Residential Mortgage-Backed Securities [Member]
Count, less than 12 months	18
Collateralized mortgage obligations - residential, fair value	$ 3,223
Unrealized loss, less than 12 months	$ (102)
Count, 12 months or more	0
Fair value, 12 months or more	$ 0
Unrealized loss, 12 months or more	$ 0
Count, total	18
Fair value, total	$ 3,223
Unrealized loss, total	$ (102)
Collateralized Mortgage-Backed Securities [Member]
Count, less than 12 months	5
Collateralized mortgage obligations - residential, fair value	$ 1,065
Unrealized loss, less than 12 months	$ (11)
Count, 12 months or more	1
Fair value, 12 months or more	$ 182
Unrealized loss, 12 months or more	$ (4)
Count, total	6
Fair value, total	$ 1,247
Unrealized loss, total	$ (15)

Note 4 - Loans Receivable (Details Textual) Pure in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021	Sep. 30, 2022 USD ($)	Sep. 30, 2021	Dec. 31, 2021 USD ($)
Reserve for Uncollected Loan Interest	$ 57,000		$ 57,000		$ 140,000
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend	$ 0		$ 0		$ 0
Financing Receivable, Modifications, Number of Contracts	0	0	0	0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0	0	0

Note 4 - Loans Receivable - Loans Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Loans receivable	$ 1,148,334		$ 1,050,638
Net deferred loan origination costs	851		284
Allowance for loan losses	(7,386)	$ (7,202)	(6,715)	$ (6,895)	$ (6,857)	$ (7,751)
Loans, net	1,141,799		1,044,207
Commercial Portfolio Segment [Member]
Loans receivable	523,669		489,512
Allowance for loan losses	(2,231)	(2,149)	(1,652)	(1,554)	(1,377)	(1,536)
Consumer Portfolio Segment [Member]
Loans receivable	2,363		1,685
Allowance for loan losses	(112)	(42)	(44)	(43)	(47)	(54)
One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Loans receivable	24,484		30,133
Allowance for loan losses	(315)	(286)	(331)	(401)	(396)	(518)
Multi-family Mortgage [Member] \| Real Estate Portfolio [Member]
Loans receivable	481,838		426,136
Allowance for loan losses	(3,562)	(3,630)	(3,377)	(3,579)	(3,690)	(4,062)
Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Loans receivable	115,820		103,172
Allowance for loan losses	(1,162)	(1,093)	(1,311)	(1,306)	(1,336)	(1,569)
Construction and Land Loans [Member]
Loans receivable	160		0
Allowance for loan losses	$ (4)	$ (2)	$ 0	$ (12)	$ (11)	$ (12)

Note 4 - Loans Receivable - Allowance for Loan Losses and Loans Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Allowance for loan losses, individually evaluated for impairment	$ 0		$ 30
Allowance for loan losses, collectively evaluated for impairment	7,386		6,685
Allowance for loan losses	7,386	$ 7,202	6,715	$ 6,895	$ 6,857	$ 7,751
Loan balances, individually evaluated for impairment	2,376		2,170
Loan balances, collectively evaluated for impairment	1,145,958		1,048,468
Loans receivable	1,148,334		1,050,638
Net deferred loan origination costs	851		284
Allowance for loan losses	(7,386)	(7,202)	(6,715)	(6,895)	(6,857)	(7,751)
Loans receivable, net of allowance for loan losses: September 30, 2022, $7,386 and December 31, 2021, $6,715	1,141,799		1,044,207
Construction and Land Loans [Member]
Allowance for loan losses, individually evaluated for impairment	0
Allowance for loan losses, collectively evaluated for impairment	4
Allowance for loan losses	4	2	0	12	11	12
Loan balances, individually evaluated for impairment	0
Loan balances, collectively evaluated for impairment	160
Loans receivable	160		0
Allowance for loan losses	(4)	(2)	0	(12)	(11)	(12)
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	315		331
Allowance for loan losses	315	286	331	401	396	518
Loan balances, individually evaluated for impairment	1,224		1,299
Loan balances, collectively evaluated for impairment	23,260		28,834
Loans receivable	24,484		30,133
Allowance for loan losses	(315)	(286)	(331)	(401)	(396)	(518)
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	3,562		3,377
Allowance for loan losses	3,562	3,630	3,377	3,579	3,690	4,062
Loan balances, individually evaluated for impairment	482		498
Loan balances, collectively evaluated for impairment	481,356		425,638
Loans receivable	481,838		426,136
Allowance for loan losses	(3,562)	(3,630)	(3,377)	(3,579)	(3,690)	(4,062)
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Allowance for loan losses, individually evaluated for impairment	0		30
Allowance for loan losses, collectively evaluated for impairment	1,162		1,281
Allowance for loan losses	1,162	1,093	1,311	1,306	1,336	1,569
Loan balances, individually evaluated for impairment	0		297
Loan balances, collectively evaluated for impairment	115,820		102,875
Loans receivable	115,820		103,172
Allowance for loan losses	(1,162)	(1,093)	(1,311)	(1,306)	(1,336)	(1,569)
Commercial Portfolio Segment [Member]
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	2,231		1,652
Allowance for loan losses	2,231	2,149	1,652	1,554	1,377	1,536
Loan balances, individually evaluated for impairment	670		76
Loan balances, collectively evaluated for impairment	522,999		489,436
Loans receivable	523,669		489,512
Allowance for loan losses	(2,231)	(2,149)	(1,652)	(1,554)	(1,377)	(1,536)
Consumer Portfolio Segment [Member]
Allowance for loan losses, individually evaluated for impairment	0		0
Allowance for loan losses, collectively evaluated for impairment	112		44
Allowance for loan losses	112	42	44	43	47	54
Loan balances, individually evaluated for impairment	0		0
Loan balances, collectively evaluated for impairment	2,363		1,685
Loans receivable	2,363		1,685
Allowance for loan losses	$ (112)	$ (42)	$ (44)	$ (43)	$ (47)	$ (54)

Note 4 - Loans Receivable - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Beginning balance	$ 7,202	$ 6,857	$ 6,715	$ 7,751
Provision for (recovery of) loan losses	350	(6)	1,085	(1,019)
Loans charged off	(191)	(2)	(472)	(103)
Recoveries	25	46	58	266
Total ending allowance balance	7,386	6,895	7,386	6,895
Commercial Portfolio Segment [Member]
Beginning balance	2,149	1,377	1,652	1,536
Provision for (recovery of) loan losses	171	176	718	15
Loans charged off	(104)	0	(155)	(86)
Recoveries	15	1	16	89
Total ending allowance balance	2,231	1,554	2,231	1,554
Consumer Portfolio Segment [Member]
Beginning balance	42	47	44	54
Provision for (recovery of) loan losses	86	(2)	101	4
Loans charged off	(16)	(2)	(49)	(17)
Recoveries	0	0	16	2
Total ending allowance balance	112	43	112	43
One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Beginning balance	286	396	331	518
Provision for (recovery of) loan losses	98	(33)	53	(264)
Loans charged off	(71)	0	(76)	0
Recoveries	2	38	7	147
Total ending allowance balance	315	401	315	401
Multi-family Mortgage [Member] \| Real Estate Portfolio [Member]
Beginning balance	3,630	3,690	3,377	4,062
Provision for (recovery of) loan losses	(74)	(118)	170	(511)
Recoveries	6	7	15	28
Total ending allowance balance	3,562	3,579	3,562	3,579
Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Beginning balance	1,093	1,336	1,311	1,569
Provision for (recovery of) loan losses	67	(30)	39	(263)
Loans charged off	0		(192)
Total ending allowance balance	1,162	1,306	1,162	1,306
Construction and Land Loans [Member]
Beginning balance	2	11	0	12
Provision for (recovery of) loan losses	2	1	4	0
Loans charged off		0		0
Recoveries		0		0
Total ending allowance balance	$ 4	$ 12	$ 4	$ 12

Note 4 - Loans Receivable - Loans Individually Evaluated for Impairment By Class (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Loan balance, with no allowance recorded	$ 2,508	$ 2,508	$ 1,880
Recorded investment, with no allowance recorded	2,376	2,376	1,873
Partial charge-off, with no allowance recorded	120	120	7
Average investment in impaired loans, with no allowance recorded	2,242	2,052	1,989
Interest income recognized, with no allowance recorded	16	51	59
Loan balance, with no allowance recorded	2,508	2,508	1,880
Recorded investment, with no allowance recorded	2,376	2,376	1,873
Allowance for loan losses	0	0	30
Recorded investment, with no allowance recorded	2,376	2,376	1,873
Recorded investment, with no allowance recorded			2,170
Partial charge-off, with no allowance recorded			14
Allowance for loan losses			30
Average investment in impaired loans, with no allowance recorded			2,285
Interest income recognized, with no related allowance recorded			59
Loan balance, with allowance recorded			2,160
Nonresidential Real Estate Loans [Member]
Loan balance, with allowance recorded			280
Recorded investment, with no allowance recorded			297
Partial charge-off, with no allowance recorded			7
Allowance for loan losses			30
Average investment in impaired loans, with no allowance recorded			296
Interest income recognized, with no related allowance recorded			0
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loan balance, with no allowance recorded	1,296	1,296	1,299
Recorded investment, with no allowance recorded	1,224	1,224	1,299
Partial charge-off, with no allowance recorded	72	72	0
Average investment in impaired loans, with no allowance recorded	1,152	1,148	1,473
Interest income recognized, with no allowance recorded	10	21	29
Loan balance, with no allowance recorded	1,296	1,296	1,299
Recorded investment, with no allowance recorded	1,224	1,224	1,299
Allowance for loan losses	0	0	0
Recorded investment, with no allowance recorded	1,224	1,224	1,299
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Allowance for loan losses	0	0	0
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member] \| ILLINOIS
Loan balance, with no allowance recorded	482	482	498
Recorded investment, with no allowance recorded	482	482	498
Partial charge-off, with no allowance recorded	0	0	0
Average investment in impaired loans, with no allowance recorded	483	592	509
Interest income recognized, with no allowance recorded	5	19	30
Loan balance, with no allowance recorded	482	482	498
Recorded investment, with no allowance recorded	482	482	498
Recorded investment, with no allowance recorded	482	482	498
Real Estate Portfolio [Member] \| Commercial leases [Member]
Loan balance, with no allowance recorded	730	730	83
Recorded investment, with no allowance recorded	670	670	76
Partial charge-off, with no allowance recorded	48	48	7
Average investment in impaired loans, with no allowance recorded	607	312	7
Interest income recognized, with no allowance recorded	1	11	0
Loan balance, with no allowance recorded	730	730	83
Recorded investment, with no allowance recorded	670	670	76
Allowance for loan losses	0	0
Recorded investment, with no allowance recorded	$ 670	$ 670	$ 76

Note 4 - Loans Receivable - Recorded Investment in Nonaccrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Recorded investment	$ 1,240	$ 740
Loans past due over 90 days, still accruing	415	10
Asset-based and Factored Receivables [Member]
Recorded investment	0
Loans past due over 90 days, still accruing	415
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Recorded investment	715	367
Loans past due over 90 days, still accruing	0	0
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Recorded investment		297
Loans past due over 90 days, still accruing		0
Equipment Finance Leases, Other [Member]
Recorded investment	525	76
Loans past due over 90 days, still accruing	$ 0	0
Asset-based and Factored Receivables [Member]
Recorded investment		0
Loans past due over 90 days, still accruing		$ 10

Note 4 - Loans Receivable - PPP activity (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Loans receivable	$ 1,148,334		$ 1,148,334		$ 1,050,638
SBA CARES Act Paycheck Protection Program [Member]
Number of loans originated	0	0	0	238
Loan balance originations	$ 0	$ 0	$ 0	$ 10,135
Loan balance forgiven	$ 629	$ 4,801	$ 3,761	$ 14,538
Number of loans	11		11		76
Loans receivable	$ 282		$ 282		$ 4,043

Note 5 - Foreclosed Assets (Details Textual) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Mortgage Loans in Process of Foreclosure, Amount	$ 0	$ 73,000
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Total	524,000	$ 725,000
Foreclosed Residential Real Estate Properties, Physical Possession Without Title [Member]
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Total	$ 0

Note 5 - Foreclosed Assets - Real Estate Acquired Through Foreclosure (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Foreclosed assets - Nonresidential real estate OREO	$ 274	$ 0
Foreclosed assets - Nonresidential real estate OREO	(31)	0
Foreclosed assets - Nonresidential real estate OREO	243	0
Other foreclosed assets, gross	324	952
Other foreclosed assets, valuation allowance	(43)	(227)
Other foreclosed assets	281	725
Other real estate owned and other foreclosed assets, gross	598	952
Other real estate owned and other foreclosed assets, valuation allowance	(74)	(227)
Total	$ 524	$ 725

Note 5 - Foreclosed Assets- Roll Forward of Foreclosed Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Beginning balance	$ 842	$ 1,702	$ 725	$ 157
New foreclosed assets	0	0	319	4,473
Valuation adjustments	(31)	(124)	(31)	(405)
Valuation reductions from sales	157	69	184	69
Sales	(444)	(598)	(673)	(3,245)
Ending balance	$ 524	$ 1,049	$ 524	$ 1,049

Note 5 - Foreclosed Assets - Activity in the Valuation Allowance (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Beginning balance	$ 200,000	$ 281,000	$ 227,000	$ 0
Additions charged to expense	31,000	124,000	31,000	405,000
Reductions from sales	(157,000)	(69,000)	(184,000)	(69,000)
Ending balance	$ 74,000	$ 336,000	$ 74,000	$ 336,000

Note 6 - Borrowings and Subordinated Notes (Details Textual) - USD ($)		12 Months Ended
	Apr. 14, 2021	Dec. 31, 2020	Sep. 30, 2022	Dec. 31, 2021
Federal Home Loan Bank Advances [Member]
Debt, Long-term and Short-term, Combined Amount, Total			$ 0	$ 0
Line of Credit [Member] \| Unsecured Debt [Member]
Line of Credit, Current		$ 5,000,000.0
Debt Instrument, Prime Rate Floor		2.40%
Prime Rate [Member] \| Line of Credit [Member] \| Unsecured Debt [Member]
Debt Instrument, Basis Spread on Variable Rate		0.75%
The 3.75 Percent Fixed-to-Floating Rate Subordinated Notes [Member]
Debt Instrument, Face Amount	$ 20,000,000.0
Debt Instrument, Interest Rate, Stated Percentage	3.75%
Debt Issuance Costs, Net, Total	$ 441,000		$ 377,000	$ 410,000
Debt Instrument, Term (Year)	10 years
The 3.75 Percent Fixed-to-Floating Rate Subordinated Notes [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	2.99%

Note 6 - Borrowings and Subordinated Notes - Advances From the FHLB (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fixed-rate advance from FHLB, due May 9, 2022, interest rate	0.00%	0.00%
Fixed-rate advance from FHLB, due May 9, 2022	$ 0	$ 5,000
Subordinated notes, net of unamortized issuance costs	$ 19,623	$ 19,590
Line of credit, due March 31, 2022, interest rate	5.50%	2.50%
Line of credit, due March 30, 2023	$ 0	$ 0
Subordinated Debt [Member]
Subordinated notes, due May 15, 2031	3.75%	3.75%

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Note 7 - Fair Value (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 7 - Fair Value (Details Textual) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Impaired Loans, Fair Value Disclosure						$ 297,000
Impaired Loans, Valuation Allowance						30,000
Foreclosed Assets, Gross	$ 598,000		$ 598,000			952,000
Foreclosed Assets, Valuation Allowance	74,000	$ 336,000	74,000	$ 336,000	$ 200,000	227,000	$ 281,000	$ 0
Foreclosed Assets, Net of Valuation Reserve	524,000		524,000			$ 725,000
Foreclosed Assets Valuation Adjustments, With Valuation Reserve	31,000	$ 124,000	31,000	$ 405,000
Impaired Loans [Member]
Impaired Loans, Valuation Allowance	$ 30,000		$ 30,000

Note 7 - Fair Value - Financial Assets At Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Securities	$ 199,339	$ 85,694
Certificates of Deposit [Member]
Securities	1,488	2,728
US States and Political Subdivisions Debt Securities [Member]
Securities	383
US Treasury and Government [Member]
Securities	162,265
US Government-sponsored Enterprises Debt Securities [Member]
Securities	29,750
Residential Mortgage-Backed Securities [Member]
Securities	4,181	4,833
Collateralized Mortgage-Backed Securities [Member]
Securities	1,272	1,580
US Treasury Securities [Member]
Securities	162,265	76,553
Fair Value, Inputs, Level 1 [Member]
Securities	162,265	76,553
Fair Value, Inputs, Level 1 [Member] \| Certificates of Deposit [Member]
Securities	0	0
Fair Value, Inputs, Level 1 [Member] \| US States and Political Subdivisions Debt Securities [Member]
Securities	0
Fair Value, Inputs, Level 1 [Member] \| US Treasury and Government [Member]
Securities	162,265
Fair Value, Inputs, Level 1 [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Securities	0
Fair Value, Inputs, Level 1 [Member] \| Residential Mortgage-Backed Securities [Member]
Securities	0	0
Fair Value, Inputs, Level 1 [Member] \| Collateralized Mortgage-Backed Securities [Member]
Securities	0	0
Fair Value, Inputs, Level 1 [Member] \| US Treasury Securities [Member]
Securities		76,553
Fair Value, Inputs, Level 2 [Member]
Securities	37,074	9,141
Fair Value, Inputs, Level 2 [Member] \| Certificates of Deposit [Member]
Securities	1,488	2,728
Fair Value, Inputs, Level 2 [Member] \| US States and Political Subdivisions Debt Securities [Member]
Securities	383
Fair Value, Inputs, Level 2 [Member] \| US Treasury and Government [Member]
Securities	0
Fair Value, Inputs, Level 2 [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Securities	29,750
Fair Value, Inputs, Level 2 [Member] \| Residential Mortgage-Backed Securities [Member]
Securities	4,181	4,833
Fair Value, Inputs, Level 2 [Member] \| Collateralized Mortgage-Backed Securities [Member]
Securities	1,272	1,580
Fair Value, Inputs, Level 2 [Member] \| US Treasury Securities [Member]
Securities		0
Fair Value, Inputs, Level 3 [Member]
Securities	0	0
Fair Value, Inputs, Level 3 [Member] \| Certificates of Deposit [Member]
Securities	0	0
Fair Value, Inputs, Level 3 [Member] \| US States and Political Subdivisions Debt Securities [Member]
Securities	0
Fair Value, Inputs, Level 3 [Member] \| US Treasury and Government [Member]
Securities	0
Fair Value, Inputs, Level 3 [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Securities	0
Fair Value, Inputs, Level 3 [Member] \| Residential Mortgage-Backed Securities [Member]
Securities	0	0
Fair Value, Inputs, Level 3 [Member] \| Collateralized Mortgage-Backed Securities [Member]
Securities	$ 0	0
Fair Value, Inputs, Level 3 [Member] \| US Treasury Securities [Member]
Securities		$ 0

Note 7 - Fair Value - Financial Assets At Fair Value on Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
One-to-Four Family Residential Real Estate [Member]
Foreclosed assets	$ 524	$ 725
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 1 [Member]
Foreclosed assets	0	0
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 2 [Member]
Foreclosed assets	0	0
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member]
Foreclosed assets	$ 524	725
Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Impaired loans - nonresidential real estate, fair value		267
Nonresidential Real Estate [Member] \| Fair Value, Inputs, Level 1 [Member] \| Real Estate Portfolio [Member]
Impaired loans - nonresidential real estate, fair value		0
Nonresidential Real Estate [Member] \| Fair Value, Inputs, Level 2 [Member] \| Real Estate Portfolio [Member]
Impaired loans - nonresidential real estate, fair value		0
Nonresidential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member] \| Real Estate Portfolio [Member]
Impaired loans - nonresidential real estate, fair value		$ 267

Note 7 - Fair Value - Quantitative Information for Financial Instruments on Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] $ in Thousands	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
One-to-Four Family Residential Real Estate [Member]
Foreclosed assets	$ 524	$ 725
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member]
Foreclosed assets	$ 524	$ 725
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Discount Rate [Member]
Foreclosed assets	8.4	15.6
Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Impaired loans - nonresidential real estate, fair value		$ 267
Nonresidential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member] \| Real Estate Portfolio [Member]
Impaired loans - nonresidential real estate, fair value		$ 267
Nonresidential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Discount Rate [Member] \| Real Estate Portfolio [Member]
Imapired loans, measurement input		22.0

Note 7 - Fair Value - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Securities	$ 199,339,000	$ 85,694,000
Fair Value, Inputs, Level 1 [Member]
Securities	162,265,000	76,553,000
Fair Value, Inputs, Level 2 [Member]
Securities	37,074,000	9,141,000
Fair Value, Inputs, Level 3 [Member]
Securities	0	0
Reported Value Measurement [Member]
Cash and cash equivalents	216,131,000	502,162,000
Securities	199,339,000	85,694,000
Loans receivable, net of allowance for loan losses	1,141,799,000	1,044,207,000
FHLB and FRB stock	7,490,000	7,490,000
Accrued interest receivable	7,011,000	4,648,000
Certificates of deposit	188,523,000	206,918,000
Subordinated notes	19,623,000	19,590
Borrowings		5,000,000
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	216,131,000	502,162,000
Securities	199,339,000	85,694,000
Loans receivable, net of allowance for loan losses	1,127,370,000	1,039,298,000
Accrued interest receivable	7,011,000	4,648,000
Certificates of deposit	184,501,000	206,530,000
Subordinated notes	18,262,000	20,240
Borrowings		4,999,000
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	214,013,000	448,552,000
Securities	162,265,000	76,553,000
Loans receivable, net of allowance for loan losses	0	0
FHLB and FRB stock	0	0
Accrued interest receivable	420,000	79,000
Certificates of deposit	0	0
Subordinated notes	0	0
Borrowings		0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	2,118,000	53,610,000
Securities	37,074,000	9,141,000
Loans receivable, net of allowance for loan losses	0	0
FHLB and FRB stock	0	0
Accrued interest receivable	190,000	13,000
Certificates of deposit	184,501,000	206,530,000
Subordinated notes	18,262,000	20,240
Borrowings		4,999,000
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Securities	0	0
Loans receivable, net of allowance for loan losses	1,127,370,000	1,039,298,000
FHLB and FRB stock	0	0
Accrued interest receivable	6,401,000	4,556,000
Certificates of deposit	0	0
Subordinated notes	$ 0	0
Borrowings		$ 0

Note 8 - Revenue From Contracts With Customers (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue from Contract with Customer, Excluding Assessed Tax	$ 829,000	$ 814,000			$ 2,436,000	$ 2,352,000
Credit and Debit Card [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 351,000	$ 409,000	$ 1,100,000	$ 1,200,000

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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