0001437749-24-006272 | 10-K | XBRL Viewer

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:

Available-for-Sale Securities	*Amortized Cost*		*Gross Unrealized Gains*		*Gross Unrealized Losses*			*Fair Value*
December 31, 2023
Certificates of deposits	$	29,513	$	—	$	—		$	29,513
Municipal securities		930		12		(8	)		934
U.S. Treasury Notes		115,920		—		(3,412	)		112,508
U.S. government-sponsored agencies		35,446		7		(62	)		35,391
Mortgage-backed securities - residential		3,431		27		(91	)		3,367
Collateralized mortgage obligations - residential		1,023		—		(20	)		1,003
	$	186,263	$	46	$	(3,593	)	$	182,716
December 31, 2022
Certificates of deposits	$	2,233	$	—	$	—		$	2,233
Municipal securities		240		—		(15	)		225
U.S. Treasury Notes		170,906		—		(7,803	)		163,103
U.S. government-sponsored agencies		40,000		—		(301	)		39,699
Mortgage-backed securities - residential		3,997		27		(143	)		3,881
Collateralized mortgage obligations - residential		1,223		—		(26	)		1,197
	$	218,599	$	27	$	(8,288	)	$	210,338

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.

	*December 31, 2023*
	*Amortized Cost*		*Fair Value*
Due in one year or less	$	119,194	$	117,892
Due after one year through five years		62,615		60,454
		181,809		178,346
Mortgage-backed securities - residential		3,431		3,367
Collateralized mortgage obligations - residential		1,023		1,003
	$	186,263	$	182,716

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*
December 31, 2023
Municipal securities		—	$	—	$	—			1	$	217	$	(8	)		1	$	217	$	(8	)
U.S. Treasury Notes		—		—		—			170		112,508		(3,412	)		170		112,508		(3,412	)
U.S. government-sponsored agencies		2		8,987		(13	)		4		17,951		(49	)		6		26,938		(62	)
Mortgage-backed securities - residential		—		—		—			17		2,627		(91	)		17		2,627		(91	)
Collateralized mortgage obligations - residential		—		—		—			6		1,003		(20	)		6		1,003		(20	)
		2	$	8,987	$	(13	)		198	$	134,306	$	(3,580	)		200	$	143,293	$	(3,593	)

December 31, 2022
Municipal securities		1	$	225	$	(15	)		—	$	—	$	—			1	$	225	$	(15	)
U.S. Treasury Notes		147		104,439		(4,104	)		53		58,664		(3,699	)		200		163,103		(7,803	)
U.S. government-sponsored agencies		9		39,699		(301	)		—		—		—			9		39,699		(301	)
Mortgage-backed securities - residential		18		3,016		(143	)		—		—		—			18		3,016		(143	)
Collateralized mortgage obligations - residential		5		1,009		(18	)		1		171		(8	)		6		1,180		(26	)
		180	$	148,388	$	(4,581	)		54	$	58,835	$	(3,707	)		234	$	207,223	$	(8,288	)

U.S. Treasury Notes, U.S. government-sponsored agencies and certain other available-for-sale securities reflected in the above table that the Company holds in its investment portfolio were in an unrealized loss position at December 31, 2023, 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, 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 maturity dates of these securities approach.

We reviewed the available-for-sale securities in an unrealized loss position within the guidelines of ASC 326 and determined that no credit loss is required to be recognized.

The proceeds from sales of securities and the associated losses were as follows:

	For the years ended December 31,
	2023			2022
Proceeds	$	42,631		$	—
Gross gains		—			—
Gross losses		(454	)		—

Note 3 - Securities - Proceeds and Gains and Losses From Sale of Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Proceeds from sale of securities	$ 42,631	$ 0
Gross gains	0	0
Gross losses	$ (454)	$ 0

Note 16 - Company Only Condensed Financial Information - Condensed Statements of Financial Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred tax asset	$ 4,512	$ 5,480
Other assets	11,160	7,035
Assets	1,487,384	1,575,442
Subordinated notes, net of unamortized issuance costs	19,678	19,634
Total stockholders’ equity	155,383	151,671	$ 157,466
Liabilities and Equity	1,487,384	1,575,442
Parent Company [Member]
Cash in subsidiary	7,273	8,512
Due from other financial institutions	7,000	0
Investment in subsidiary	158,748	160,446
Deferred tax asset	624	595
Other assets	1,542	1,868
Assets	175,187	171,421
Subordinated notes, net of unamortized issuance costs	19,678	19,634
Accrued expenses and other liabilities	126	116
Total stockholders’ equity	155,383	151,671
Liabilities and Equity	$ 175,187	$ 171,421

Note 4 - Loans Receivable - Loans Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans receivable	$ 1,059,106	$ 1,234,872
Allowance for credit losses	(8,345)	(8,129)	$ (6,715)
Loans, net	1,050,761	1,226,743
Commercial Portfolio Segment [Member]
Loans receivable	393,321	553,056
Allowance for credit losses	(2,303)	(2,548)	(1,652)
Consumer Portfolio Segment [Member]
Loans receivable	1,364	1,584
Allowance for credit losses	(32)	(49)	(44)
One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Loans receivable	18,945	23,133
Allowance for credit losses	(295)	(281)	(331)
Multi-family Mortgage [Member] \| Real Estate Portfolio [Member]
Loans receivable	527,460	537,394
Allowance for credit losses	(4,549)	(4,017)	(3,377)
Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Loans receivable	118,016	119,705
Allowance for credit losses	$ (1,166)	$ (1,234)	$ (1,311)

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

Note 14 - Fair Value - Financial Assets At Fair Value on Non-recurring Basis (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Other real estate owned, gross	$ 472,000	$ 472,000
Fair Value, Nonrecurring [Member] \| One-to-Four Family Residential Real Estate [Member]
Other real estate owned, gross	405,000
Other foreclosed assets	387,000
Fair Value, Nonrecurring [Member] \| One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 1 [Member]
Other real estate owned, gross	0
Other foreclosed assets	0
Fair Value, Nonrecurring [Member] \| One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 2 [Member]
Other real estate owned, gross	0
Other foreclosed assets	0
Fair Value, Nonrecurring [Member] \| One-to-Four Family Residential Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member]
Other real estate owned, gross	405,000
Other foreclosed assets	$ 387,000

Note 8 - Deposits - Scheduled Maturities of Certificates of Deposits (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 174,923
2025	42,276
2026	3,952
2027	108
2028	1,132
Time Deposits	$ 222,391

Note 16 - Company Only Condensed Financial Information

12 Months Ended

Dec. 31, 2023

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

NOTE 16 – COMPANY ONLY CONDENSED FINANCIAL INFORMATION

Condensed financial information of BankFinancial Corporation as of December 31, 2023 and 2022 and for the two years then ended are as follows:

Condensed Statements of Financial Condition

	*December 31,*
	*2023*		*2022*
Assets
Cash in subsidiary	$	7,273	$	8,512
Due from other financial institutions		7,000		—
Investment in subsidiary		158,748		160,446
Deferred tax asset		624		595
Other assets		1,542		1,868
	$	175,187	$	171,421
Liabilities and Stockholders' Equity
Subordinated notes, net of unamortized issuance costs	$	19,678	$	19,634
Accrued expenses and other liabilities		126		116
Total stockholders’ equity		155,383		151,671
	$	175,187	$	171,421

Condensed Statements of Operations

	*For the years ended December 31,*
	*2023*			*2022*
Dividends from subsidiary	$	14,700		$	12,500
Interest expense		794			794
Other expense		1,689			1,619
Income before income tax and undistributed subsidiary excess distributions		12,217			10,087
Income tax benefit		(642	)		(625	)
Income before equity in undistributed subsidiary excess distributions		12,859			10,712
Equity in undistributed subsidiary (excess distributions)		(3,466	)		(218	)
Net income	$	9,393		$	10,494

Condensed Statements of Cash Flows

	*For the years ended December 31,*
	*2023*			*2022*
Cash flows from operating activities
Net income	$	9,393		$	10,494
Adjustments:
Amortization		44			44
Equity in undistributed subsidiary excess distributions		3,466			218
Change in other assets		297			(374	)
Change in accrued expenses and other liabilities		10			16
Net cash from operating activities		13,210			10,398
Cash flows used in financing activities
Repurchase and retirement of common stock		(2,393	)		(4,866	)
Cash dividends paid on common stock		(5,056	)		(5,231	)
Net cash used in financing activities		(7,449	)		(10,097	)
Net change in cash and cash equivalents		5,761			301
Beginning cash and cash equivalents		8,512			8,211
Ending cash and cash equivalents	$	14,273		$	8,512

Note 5 - Foreclosed Assets - Activity in the Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 0	$ 227
Additions charged to expense	111	31
Reductions from sales	0	(258)
Ending balance	$ 111	$ 0

Note 8 - Deposits - Composition of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Noninterest-bearing demand deposits	$ 260,851	$ 280,625
Interest-bearing NOW accounts	306,548	400,416
Money market accounts	297,074	302,863
Savings deposits	174,759	204,506
Certificates of deposit	222,391	186,524
Total deposits	$ 1,261,623	$ 1,374,934

Note 4 - Loans Receivable - Recorded Investment in Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Recorded investment	$ 21,331	$ 1,407
Loans past due over 90 days, still accruing	1,007	238
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Recorded investment	37	92
Loans past due over 90 days, still accruing	0	0
Commercial Portfolio Segment [Member]
Recorded investment	21,294	1,310
Loans past due over 90 days, still accruing	1,007	238
Consumer Portfolio Segment [Member]
Recorded investment	$ 0	5
Loans past due over 90 days, still accruing		$ 0

Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from other financial institutions	$ 19,781	$ 12,046
Interest-bearing deposits in other financial institutions	158,703	54,725
Cash and cash equivalents	178,484	66,771
Securities, at fair value	182,716	210,338
Loans receivable, net of allowance for credit losses: December 31, 2023, $8,345 and December 31, 2022, $8,129	1,050,761	1,226,743
Foreclosed assets, net	2,777	476
Stock in Federal Home Loan Bank ("FHLB") and Federal Reserve Bank ("FRB"), at cost	7,490	7,490
Premises held-for-sale	523	0
Premises and equipment, net	22,950	24,956
Accrued interest receivable	7,542	7,338
Bank-owned life insurance	18,469	18,815
Deferred taxes	4,512	5,480
Other assets	11,160	7,035
Total assets	1,487,384	1,575,442
Liabilities
Noninterest-bearing	260,851	280,625
Interest-bearing	1,000,772	1,094,309
Total deposits	1,261,623	1,374,934
Borrowings	25,000	0
Subordinated notes, net of unamortized issuance costs	19,678	19,634
Advance payments by borrowers for taxes and insurance	9,003	8,674
Accrued interest payable and other liabilities	16,697	20,529
Total liabilities	1,332,001	1,423,771
Commitments and contingent liabilities
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; 12,475,881 shares issued at December 31, 2023 and 12,742,597 shares issued at December 31, 2022	125	127
Additional paid-in capital	83,457	85,848
Retained earnings	74,426	71,808
Accumulated other comprehensive income	(2,625)	(6,112)
Total stockholders’ equity	155,383	151,671
Total liabilities and stockholders’ equity	$ 1,487,384	$ 1,575,442

Note 6 - Premises and Equipment - Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 57,778	$ 61,075
Accumulated depreciation	(34,828)	(36,119)
Property, Plant and Equipment, Net	22,950	24,956
Land and Land Improvements [Member]
Property and equipment, gross	11,730	12,518
Building and Building Improvements [Member]
Property and equipment, gross	30,044	32,497
Furniture and Fixtures [Member]
Property and equipment, gross	10,807	10,793
Computer Equipment [Member]
Property and equipment, gross	$ 5,197	$ 5,267

Note 15 - Revenue From Contracts With Customers (Tables)

12 Months Ended

Dec. 31, 2023

Disaggregation of Revenue [Table Text Block]

	*For the years ended December 31,*
	*2023*			*2022*
Deposit service charges and fees		3,318		$	3,271
Loan servicing fees ⁽¹⁾		532			590
Trust and insurance commissions and annuities income		1,280			1,153
Losses on sales of securities⁽¹⁾		(454	)		—
Gain on sale of premises and equipment		9			—
Valuation adjustment on bank premises held-for-sale ⁽¹⁾		(602	)		—
Loss on bank-owned life insurance ⁽¹⁾		(346	)		(39	)
Bank-owned life insurance death benefit ⁽¹⁾		—			446
Other ⁽¹⁾		680			555
Total noninterest income	$	4,417		$	5,976

Note 14 - Fair Value (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Sep. 30, 2023

Valuation Reserve on Premises Held-for-sale

$ 553,000

$ 49,000

$ 602,000

^[1]

$ (0)

^[1]

Other Real Estate Owned, Gross

472,000

Other Real Estate with Valuation Adjustments

67,000

Other Real Estate

405,000

472,000

Foreclosed Assets, Gross

$ 431,000

Other Foreclosed Assets, Valuation Allowance

111,000

Foreclosed Assets, Net of Valuation Reserve

387,000

Foreclosed Assets Valuation Adjustments, With Valuation Reserve

$ 31,000

Impaired Loans [Member]

Other Foreclosed Assets, Valuation Allowance

$ 44,000

[1]	Not within the scope of ASC 606

Note 4 - Loans Receivable - Risk Categories of Loans By Class of Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans receivable	$ 1,059,106	$ 1,234,872
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	(52)
Current period gross charge-offs	(52)
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loans receivable	18,945	23,133
Financing Receivable, current year	489
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	130
Financing Receivable, four years before	0
Financing Receivable, prior	14,356
Financing Receivable, revolving	3,970
Current period recoveries, current year	0
Current period recoveries, one year before	0
Current period recoveries, two years before	0
Current period recoveries, three years before	0
Current period recoveries, four years before	0
Current period recoveries, prior	45
Current period recoveries, revolving	0
Current period recoveries, total	45
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Recovery (Writeoff), Net	44
Financing Receivable, Excluding Accrued Interest, Revolving, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Recovery (Writeoff), Net	44
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Loans receivable	527,460	537,394
Financing Receivable, current year	43,504
Financing Receivable, one year before	212,740
Financing Receivable, two years before	112,667
Financing Receivable, three years before	57,743
Financing Receivable, four years before	22,064
Financing Receivable, prior	70,007
Financing Receivable, revolving	8,735
Current period recoveries, current year	0
Current period recoveries, one year before	0
Current period recoveries, two years before	0
Current period recoveries, three years before	0
Current period recoveries, four years before	0
Current period recoveries, prior	20
Current period recoveries, revolving	0
Current period recoveries, total	20
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Recovery (Writeoff), Net	20
Financing Receivable, Excluding Accrued Interest, Revolving, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Recovery (Writeoff), Net	20
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Loans receivable	118,016	119,705
Financing Receivable, current year	17,618
Financing Receivable, one year before	53,256
Financing Receivable, two years before	21,939
Financing Receivable, three years before	7,787
Financing Receivable, four years before	9,024
Financing Receivable, prior	8,288
Financing Receivable, revolving	104
Commercial Portfolio Segment [Member]
Loans receivable	393,321	553,056
Financing Receivable, current year	50,026
Financing Receivable, one year before	158,485
Financing Receivable, two years before	63,552
Financing Receivable, three years before	33,581
Financing Receivable, four years before	3,028
Financing Receivable, prior	1,379
Financing Receivable, revolving	83,270
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	(1)
Current period gross charge-offs	0
Current period gross charge-offs	(1)
Current period recoveries, current year	0
Current period recoveries, one year before	0
Current period recoveries, two years before	37
Current period recoveries, three years before	40
Current period recoveries, four years before	0
Current period recoveries, prior	0
Current period recoveries, revolving	0
Current period recoveries, total	77
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Recovery (Writeoff), Net	(20)
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recovery (Writeoff), Net	(1,850)
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Recovery (Writeoff), Net	37
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Recovery (Writeoff), Net	(266)
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Revolving, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Recovery (Writeoff), Net	(2,099)
Consumer Portfolio Segment [Member]
Loans receivable	1,364	1,584
Financing Receivable, current year	336
Financing Receivable, one year before	8
Financing Receivable, two years before	140
Financing Receivable, three years before	80
Financing Receivable, four years before	247
Financing Receivable, prior	0
Financing Receivable, revolving	553
Current period gross charge-offs	(20)
Current period gross charge-offs	(1,850)
Current period gross charge-offs	0
Current period gross charge-offs	(306)
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	0
Current period gross charge-offs	(2,176)
Current period recoveries, current year	0
Current period recoveries, one year before	0
Current period recoveries, two years before	0
Current period recoveries, three years before	0
Current period recoveries, four years before	0
Current period recoveries, prior	0
Current period recoveries, revolving	1
Current period recoveries, total	1
Financing Receivable, Excluding Accrued Interest, Year One, Originated, Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Two, Originated, Fiscal Year before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Three, Originated, Two Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Four, Originated, Three Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Year Five, Originated, Four Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Originated, More than Five Years before Current Fiscal Year, Recovery (Writeoff), Net	0
Financing Receivable, Excluding Accrued Interest, Revolving, Recovery (Writeoff), Net	(51)
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Recovery (Writeoff), Net	(51)
Pass [Member]
Loans receivable	993,157	1,198,984
Pass [Member] \| Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loans receivable	18,492	22,648
Financing Receivable, current year	489
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	130
Financing Receivable, four years before	0
Financing Receivable, prior	14,069
Financing Receivable, revolving	3,804
Pass [Member] \| Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Loans receivable	518,538	534,253
Financing Receivable, current year	43,386
Financing Receivable, one year before	210,878
Financing Receivable, two years before	108,563
Financing Receivable, three years before	57,480
Financing Receivable, four years before	22,064
Financing Receivable, prior	67,432
Financing Receivable, revolving	8,735
Pass [Member] \| Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Loans receivable	114,155	116,635
Financing Receivable, current year	17,618
Financing Receivable, one year before	50,898
Financing Receivable, two years before	20,436
Financing Receivable, three years before	7,787
Financing Receivable, four years before	9,024
Financing Receivable, prior	8,288
Financing Receivable, revolving	104
Pass [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	340,623	523,889
Financing Receivable, current year	43,972
Financing Receivable, one year before	130,444
Financing Receivable, two years before	62,280
Financing Receivable, three years before	32,633
Financing Receivable, four years before	3,028
Financing Receivable, prior	1,379
Financing Receivable, revolving	66,887
Pass [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	1,349	1,559
Financing Receivable, current year	336
Financing Receivable, one year before	8
Financing Receivable, two years before	140
Financing Receivable, three years before	80
Financing Receivable, four years before	247
Financing Receivable, prior	0
Financing Receivable, revolving	538
Watch [Member]
Loans receivable	28,362	28,584
Watch [Member] \| Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loans receivable	144	62
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	144
Financing Receivable, revolving	0
Watch [Member] \| Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Loans receivable	7,589	3,141
Financing Receivable, current year	0
Financing Receivable, one year before	647
Financing Receivable, two years before	4,104
Financing Receivable, three years before	263
Financing Receivable, four years before	0
Financing Receivable, prior	2,575
Financing Receivable, revolving	0
Watch [Member] \| Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Loans receivable	3,861	3,070
Financing Receivable, current year	0
Financing Receivable, one year before	2,358
Financing Receivable, two years before	1,503
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	0
Watch [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	16,761	22,299
Financing Receivable, current year	6,043
Financing Receivable, one year before	7,171
Financing Receivable, two years before	748
Financing Receivable, three years before	371
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	2,428
Watch [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	7	12
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	7
Special Mention [Member]
Loans receivable	11,925	1,525
Special Mention [Member] \| Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loans receivable	0	4
Special Mention [Member] \| Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Loans receivable	1,333	0
Special Mention [Member] \| Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Loans receivable	0	0
Special Mention [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	10,587	1,517
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	10,587
Special Mention [Member] \| Commercial Portfolio Segment [Member] \| Multi-family Mortgage [Member]
Loans receivable	1,333
Financing Receivable, current year	118
Financing Receivable, one year before	1,215
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	0
Special Mention [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	5	4
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	5
Substandard [Member]
Loans receivable	4,331	4,372
Substandard [Member] \| Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loans receivable	272	327
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	127
Financing Receivable, revolving	145
Substandard [Member] \| Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Loans receivable	0	0
Substandard [Member] \| Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Loans receivable	0	0
Substandard [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	4,056	4,041
Financing Receivable, current year	0
Financing Receivable, one year before	666
Financing Receivable, two years before	0
Financing Receivable, three years before	22
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	3,368
Substandard [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	3	4
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	3
Substandard Nonaccrual [Member]
Loans receivable	21,331	1,407
Substandard Nonaccrual [Member] \| Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Loans receivable	37	92
Financing Receivable, current year	0
Financing Receivable, one year before	0
Financing Receivable, two years before	0
Financing Receivable, three years before	0
Financing Receivable, four years before	0
Financing Receivable, prior	16
Financing Receivable, revolving	21
Substandard Nonaccrual [Member] \| Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Loans receivable	0	0
Substandard Nonaccrual [Member] \| Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Loans receivable	0	0
Substandard Nonaccrual [Member] \| Commercial Portfolio Segment [Member]
Loans receivable	21,294	1,310
Financing Receivable, current year	11
Financing Receivable, one year before	20,204
Financing Receivable, two years before	524
Financing Receivable, three years before	555
Financing Receivable, four years before	0
Financing Receivable, prior	0
Financing Receivable, revolving	0
Substandard Nonaccrual [Member] \| Consumer Portfolio Segment [Member]
Loans receivable	$ 0	$ 5

Note 10 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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

	*For the years ended December 31,*
	*2023*		*2022*
Current expense	$	3,012	$	3,578
Deferred expense		347		(237	)
Total income tax expense	$	3,359	$	3,341

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

	*For the years ended December 31,*
	*2023*			*2022*
Expense computed at the statutory federal tax rate	$	2,678		$	2,905
State and local taxes, net of federal income tax effect		633			501
Other, net		48			(65	)
	$	3,359		$	3,341
Effective income tax rate		26.34	%		24.15	%

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

	*December 31,*
	*2023*			*2022*
Gross deferred tax assets
Allowance for credit losses	$	2,170		$	2,114
Alternative minimum tax and net operating loss carryforwards		3,832			3,886
Lease liability		1,025			964
Other		1,349			1,231
Unrealized loss on securities		922			2,147
		9,298			10,342
Gross deferred tax liabilities
Net deferred loan origination costs		(1,051	)		(1,095	)
Purchase accounting adjustments		(1,369	)		(1,421	)
Right of use asset		(1,025	)		(964	)
Fixed assets		(1,032	)		(1,061	)
Other		(309	)		(321	)
		(4,786	)		(4,862	)
	$	4,512		$	5,480

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	*December 31,*
	*2023*			*2022*
Beginning of year	$	305		$	283
Additions based on tax positions related to the current year		63			67
Additions for tax positions of prior years		29			6
Reductions due to the statute of limitations and reductions for tax positions of prior years		(73	)		(51	)
End of year	$	324		$	305

Note 4 - Loans Receivable (Details Textual) - USD ($)	12 Months Ended
Note 4 - Loans Receivable (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Unamortized Loan Cost (Fee)	$ 1,700,000	$ 1,600,000
Financing Receivable, Allowance for Credit Loss	8,345,000	8,129,000	$ 6,715,000
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	1,400,000	38,000
Financing Receivable, Modified, Accumulated	0	$ 0
Equipment Finance Portfolio [Member]
Financing Receivable, before Allowance for Credit Loss	303,300,000
Small Business Equipment Finance [Member] \| Credit Exposure To 529 Obligors [Member]
Financing Receivable, before Allowance for Credit Loss	$ 32,200,000
Residential Mortgage [Member] \| First Mortgage [Member]
Percent Threshold On Loan To Value Ratios Requiring Private Mortgage Insurance	80.00%
Nonresidential Real Estate Loans [Member]
Projected Cash Flow To Loan Debt Service Requirement	120.00%
Nonresidential Real Estate Loans [Member] \| Fixed Rate Nonresidential Mortgage [Member]
Loans and Leases Receivable, Amortization Period (Year)	15 years
U.S. Government 31 Departments or Agencies [Member] \| Equipment Finance Portfolio [Member]
Financing Receivable, before Allowance for Credit Loss	$ 82,300,000
U.S. Government 31 Departments or Agencies [Member] \| Equipment Finance Portfolio [Member] \| Ten Largest Exposures [Member]
Financing Receivable, before Allowance for Credit Loss	71,500,000
Seventy Six State or Local Governments [Member] \| Equipment Finance Portfolio [Member]
Financing Receivable, before Allowance for Credit Loss	50,000,000
Seventy Six State or Local Governments [Member] \| Equipment Finance Portfolio [Member] \| Ten Largest Exposures [Member]
Financing Receivable, before Allowance for Credit Loss	33,400,000
Middle-market Obligors and 214 Corporate [Member] \| Commercial Equipment Finance [Member]
Financing Receivable, before Allowance for Credit Loss	138,800,000
Middle-market Obligors and 214 Corporate [Member] \| Commercial Equipment Finance [Member] \| Ten Largest Exposures [Member]
Financing Receivable, before Allowance for Credit Loss	50,900,000
Commercial leases [Member]
Loans and Lease Receivables Outstanding Credit Exposure, Average Amount	814,000
Unfunded Loan Commitment [Member] \| Other Liabilities [Member]
Financing Receivable, Allowance for Credit Loss	$ 335,000
Minimum [Member] \| Multi Family Mortgage Loans [Member]
Loan Amount To Appraised Value Of Property Securing Loan, Percentage	65.00%
Minimum [Member] \| Nonresidential Real Estate Loans [Member]
Loan Amount To Appraised Value Of Property Securing Loan, Percentage	65.00%
Mortgage Loans on Real Estate, Maturity (Year)	3 years
Loans and Leases Receivable, Amortization Period (Year)	20 years
Maximum [Member] \| Multi Family Mortgage Loans [Member]
Loan Amount To Appraised Value Of Property Securing Loan, Percentage	80.00%
Maximum [Member] \| Nonresidential Real Estate Loans [Member]
Loan Amount To Appraised Value Of Property Securing Loan, Percentage	80.00%
Mortgage Loans on Real Estate, Maturity (Year)	5 years
Loans and Leases Receivable, Amortization Period (Year)	30 years
Maximum [Member] \| Equipment Finance [Member]
Commercial Leases Maturity (Year)	5 years
Maximum [Member] \| Commercial leases [Member]
Loans And Lease Receivables, Outstanding Credit Exposure	$ 24,000,000
Weighted Average [Member] \| Small Business Equipment Finance [Member] \| Credit Exposure To 529 Obligors [Member]
Financing Receivable, before Allowance for Credit Loss	53,000
Weighted Average [Member] \| U.S. Government 31 Departments or Agencies [Member] \| Equipment Finance Portfolio [Member] \| Ten Largest Exposures [Member]
Financing Receivable, before Allowance for Credit Loss	3,200,000
Weighted Average [Member] \| Seventy Six State or Local Governments [Member] \| Equipment Finance Portfolio [Member] \| Ten Largest Exposures [Member]
Financing Receivable, before Allowance for Credit Loss	819,000
Weighted Average [Member] \| Middle-market Obligors and 214 Corporate [Member] \| Commercial Equipment Finance [Member] \| Ten Largest Exposures [Member]
Financing Receivable, before Allowance for Credit Loss	$ 727,000
Collateralized Loan [Member] \| Multi Family Mortgage Loans [Member]
Collateralized Loan Receivable, Percentage Of Collateral Located Outside Primary Market Area	40.00%
Projected Cash Flow To Loan Debt Service Requirement	120.00%
Collateralized Loan [Member] \| Minimum [Member] \| Multi Family Mortgage Loans [Member]
Financing Receivable, before Allowance for Credit Loss	$ 500,000
Collateralized Loan [Member] \| Minimum [Member] \| Nonresidential Real Estate Loans [Member]
Financing Receivable, before Allowance for Credit Loss	500,000
Collateralized Loan [Member] \| Maximum [Member] \| Multi Family Mortgage Loans [Member]
Financing Receivable, before Allowance for Credit Loss	8,500,000
Collateralized Loan [Member] \| Maximum [Member] \| Nonresidential Real Estate Loans [Member]
Financing Receivable, before Allowance for Credit Loss	$ 7,500,000

Consolidated Statements of Changes In Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Repurchase and retirement of common stock (in shares)	266,716	458,888
Cash dividends declared on common stock (in dollars per share)	$ 0.4	$ 0.4

Note 3 - Securities - Amortized Cost and Fair Value of Securities By Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Due in one year or less, amortized cost	$ 119,194
Due in one year or less, fair value	117,892
Due after one year through five years, amortized cost	62,615
Due after one year through five years	60,454
Amortized cost, single maturity date, amortized cost	181,809
Fair value, single maturity date	178,346
Amortized cost	186,263	$ 218,599
Fair value	182,716	210,338
Residential Mortgage-Backed Securities [Member]
Amortized cost, without single maturity date, amortized cost	3,431
Fair value, without single maturity date	3,367
Amortized cost	3,431	3,997
Fair value	3,367	3,881
Collateralized Mortgage-Backed Securities [Member]
Amortized cost, without single maturity date, amortized cost	1,023
Fair value, without single maturity date	1,003
Amortized cost	1,023	1,223
Fair value	$ 1,003	$ 1,197

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

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”). BankFinancial Corporation is a registered Bank Holding Company and its wholly-owned bank subsidiary is operating as BankFinancial, National Association.

Consolidation, Policy [Policy Text Block]

Principles of Consolidation: The consolidated financial statements include the accounts of and transactions of BankFinancial Corporation, the Bank, and the Bank’s wholly-owned subsidiaries, Financial Assurance Services, Inc. and BFIN Asset Recovery Company, LLC (formerly BF Asset Recovery Corporation) (collectively, “the Company”) and have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). All significant intercompany accounts and transactions have been eliminated. The Company’s revenues, operating income, and assets are primarily from the banking industry. To supplement loan originations, the Company purchases loans. The loan portfolio is concentrated in loans that are primarily secured by real estate.

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.

Subsequent Events, Policy [Policy Text Block]

Subsequent events: The Company has evaluated subsequent events for potential recognition and/or disclosures through the date the consolidated financial statements included in this Annual Report on Form 10-K were issued.

Interest-bearing Deposits in Other Financial Institutions [Policy Text Block]

Interest-bearing Deposits in Other Financial Institutions: Interest-bearing deposits in other financial institutions maturing in less than 90 days are carried at cost.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Flows: Cash and cash equivalents include cash, deposits with other financial institutions maturing in less than 90 days, and daily federal funds sold. Net cash flows are reported for customer loan and deposit transactions, interest bearing deposits in other financial institutions, borrowings, and advance payments by borrowers for taxes and insurance.

Marketable Securities, Policy [Policy Text Block]

Securities: Debt securities are classified as available-for-sale when they might be sold before maturity. Securities available-for-sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income (loss), net of tax. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Gains and losses on sales are based on the amortized cost of the security sold. Realized gains and losses from sales are included in other non-interest income. Securities available-for-sale in an unrealized loss position, are evaluated to determine whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and any adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. Adjustments to the allowance are reported in our income statement as a component of provision for credit losses.

Securities also include investments in certificates of deposit with maturities of greater than 90 days. These certificates of deposit are placed with insured institutions for varying maturities and amounts that are fully insured by the Federal Deposit Insurance Corporation (“FDIC”).

Federal Home Loan Bank Stock, Policy [Policy Text Block]

Federal Home Loan Bank (“FHLB”) Stock: The Bank is a member of the FHLB system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income.

Federal Reserve Bank Stock, Policy [Policy Text Block]

Federal Reserve Bank (“FRB”) Stock: The Bank is a member of its regional Federal Reserve Bank. FRB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income.

Financing Receivable, Fee and Interest Income [Policy Text Block]

Loans and Loan Income: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of the allowance for credit losses, premiums and discounts on loans purchased, and net deferred fees and loan costs. Interest income on loans is recognized in income over the term of the loan based on the amount of principal outstanding.

Premiums and discounts associated with loans purchased are amortized over the contractual term of the loan using the level–yield method. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the level-yield method without anticipating prepayments.

Interest income is reported on the interest method. Interest income is generally discontinued at the earlier of when a loan is 90 days past due or when we do not expect to receive full payment of interest or principal. Past due status is based on the contractual terms of the loan.

All interest accrued but not received for loans that have been placed on nonaccrual status is reversed against interest income. Interest received on such loans is accounted for on the cash–basis or cost–recovery method until qualifying for return to accrual status. Once a loan is placed on nonaccrual status, the borrower must generally demonstrate at least six months of payment performance before the loan is eligible to return to accrual status. Generally, the Company utilizes the “90 days delinquent, still accruing” category of loan classification when: (1) the loan is repaid in full shortly after the period end date; (2) the loan is well secured and there are no asserted or pending legal barriers to its collection; or (3) the borrower has remitted all scheduled payments and is otherwise in substantial compliance with the terms of the loan, but the processing of payments actually received or the renewal of a loan has not occurred for administrative reasons.

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 $5.9 million and $7.0 million at December 31, 2023 and December 31, 2022, respectively and are included in commercial loans and leases. The customer reserves associated with the factored receivables were $2.1 million and $1.4 million at December 31, 2023 and December 31, 2022, 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.

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

Allowance for Credit Losses: On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments – Credit Losses (Topic 326) – Measurement of Credit Losses on Financial Instruments (“ASC 326”). ASC 326 amends guidance on reporting credit losses for financial assets held at amortized cost basis and available-for-sale debt securities. ASC 326 eliminates the probable initial recognition threshold in current US GAAP and instead, requires an entity to reflect its current estimate of all expected credit losses based on historical experience, current conditions and reasonable and supportable forecasts. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets to present the net amount expected to be collected. ASC 326 also expands the disclosure requirements regarding an entity’s assumptions, models, and methods for estimating the reserve for credit losses. In addition, entities need to disclose the amortized cost balance for each class of financial asset by credit quality indicator, disaggregated by the year of origination.

The Company adopted ASC 326 using the modified retrospective approach. Results for the periods beginning after January 1, 2023 are presented under Accounting Standards Codification 326 while prior period amounts continue to be reported in accordance with previously applicable US GAAP. The Company recorded a net reduction of retained earnings of $1.7 million upon adoption. The transition adjustment includes an increase in credit related reserves of $1.9 million and the recording of an unfunded commitment reserve of $417,000, respectively, net of the corresponding increase in deferred tax assets of $604,000.

	*January 1, 2023*
	*Post ASC 326 Adoption*		*Pre-ASC 326 Adoption*		*Pre-tax impact of ASC 326 Adoption*
Assets:
Allowance
One-to-four family residential real estate	$	380	$	281	$	99
Multi-family residential real estate		4,647		4,017		630
Nonresidential real estate		1,300		1,234		66
Commercial loans and leases		3,670		2,548		1,122
Consumer		39		49		(10	)
Total allowance for credit losses	$	10,036	$	8,129	$	1,907

Liabilities:
Unfunded commitment reserve	$	417	$	—	$	417

The allowance for credit losses (“ACL”) is evaluated on a regular basis and established through charges to earnings in the form of a provision for credit losses. When a loan or portion of a loan is determined to be uncollectible, the portion deemed uncollectible is charged against the allowance and subsequent recoveries, if any, are credited to the allowance. This valuation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available.

a. Portfolio Segmentation (“Pooled Loans”)
Portfolio segmentation is defined as the pooling of loans based upon similar risk characteristics such that quantitative methodologies and qualitative adjustment factors for estimating the allowance for credit losses is constructed for each segment. The allowance for credit losses for Pooled Loans estimate is based upon periodic review of the collectability of the loans quantitatively correlating historical loan experience with reasonable and supportable forecasts using forward looking information. Adjustments to the quantitative evaluation may be made for differences in current or expected qualitative risk characteristics such as changes in: underwriting standards, delinquency level, regulatory environment, economic condition, Company management and the status of portfolio administration including the Company’s Loan Review function.

b. Individually Evaluated Loans
The Company establishes a specific loss reserve for individually evaluated loans which do not share similar risk characteristics with the loans included in the forecasted allowance for credit losses. These individually evaluated loans are removed from the pooling approach discussed above for the forecasted allowance for credit losses, and include nonaccrual loans and other loans deemed appropriate by management.

Nonaccrual and classified loans are reviewed on a monthly basis to determine if (a) an amount is deemed uncollectible (a charge-off) or (b) it is probable that the Company will be unable to collect amounts due in accordance with the original contractual terms of the loan. In cases in which collectability is not probable, the loan is considered to no longer exhibit shared risk characteristics of a pool and as a result, is individually evaluated for allowance for credit losses measurement purposes. If a loan is individually evaluated, the carrying amount of the loan is compared to the expected payments to be received, discounted at the loan’s original rate, or for foreclosure-probable and collateral dependent loans, to the fair value of the collateral less the estimated costs to sell, when appropriate under accounting rules. Any shortfall is recorded as a specific reserve within the allowance for credit losses or a charge-off.

c. Accrued Interest Receivable
Upon adoption of ASC 326 and its related amendments on January 1, 2023, the Company made the following elections regarding accrued interest receivable:

●	Presenting accrued interest receivable balances separately within another line item on the Consolidated Statements of Financial Condition.

●

Continuing our policy to fully reserve accrued interest receivable by reversing interest income. For commercial loans, the reserve is established upon becoming 90 days past due. For consumer loans, the charge-off typically occurs upon becoming 120 days past due. Historically, the Company has not experienced uncollectible accrued interest receivable on its investment securities.

●	Not measuring an allowance for credit losses for accrued interest receivable due to the Company’s policy of fully reserving uncollectible accrued interest receivable balances in a timely manner, as described above.

d. Reserve for Unfunded Commitments
The reserve for unfunded commitments (the “Unfunded Commitment Reserve”) represents the expected credit losses on off-balance sheet commitments such as unfunded commitments to extend credit and standby letters of credit. However, a liability is not recognized for commitments that are unconditionally cancellable by the Company. The Unfunded Commitment Reserve is recognized as a liability (other liabilities on the Consolidated Statements of Financial Condition), with adjustments to the unfunded commitment reserve recognized as a provision for credit loss expense in the Consolidated Statements of Income. The Unfunded Commitment Reserve is determined by estimating expected future fundings, under each segment, and applying the expected loss rates. Expected future fundings are based on historical averages of funding rates (i.e., the likelihood of draws taken). To estimate future fundings on unfunded balances, current funding rates are compared to historical funding rates.

Determining the Allowance for Credit Losses

The allowance for credit losses on financial assets held at amortized cost is measured on a collective or pooled basis when similar risk characteristics exist, based upon management's loan portfolio segmentation. The Company utilizes modeling methodologies that estimate lifetime credit loss rates on each pool, including methodologies estimating the probability of default and loss given default on specific segments. Expected credit losses are measured over the contractual term of the financial asset with consideration of expected prepayments. A “life of loan” credit loss shall estimate expected credit losses over the contractual term of the financial asset. This includes not extending the contractual term for expected extensions, renewals, and modifications. Discounted Cash Flow methodologies work properly with an amortizing approach. Loans without maturity dates may not have a true exit or end of life. For consistency in its methodology, management elected to use maturity date assumptions for loans without maturity dates; pool-level assumptions have been assigned by management.

Credit quality indicators, specifically the Company's internal risk rating systems, reflect how the Company monitors credit losses and represent factors used by the Company when measuring the allowance for credit losses. Historical credit loss history is adjusted for reasonable and supportable forecasts that incorporates peer institution data and third party economic forecasts on a quantitative or qualitative basis. Reasonable and supportable forecasts consider the macroeconomic factors that are most relevant to evaluating and predicting expected credit losses in the Company's financial assets.

Qualitative factors assessed by management include the following:

•	Changes in lending policies and procedures, including changes in underwriting standards and collections, charge-offs, and recovery practices;
•	Changes in national, regional, and local conditions;
•	Changes in the nature and volume of the portfolio and terms of loans (inherent risk);
•	Changes in the experience, depth, and ability of lending management;
•	Changes in the volume and severity of past due loans and other similar conditions;
•	Changes in the quality of the organization's loan review system;
•	Changes in the value of underlying collateral for collateral dependent loans;
•	The existence and effect of any concentrations of credit and changes in the levels of such concentrations; and
•	The effect of other external factors (i.e. competition, legal and regulatory requirements) on the level of estimated credit losses.

Financial assets that do not share similar risk characteristics with any pool are assessed for the allowance for credit losses on an individual basis. These typically include assets experiencing financial difficulties, including substandard nonaccrual assets and assets currently classified. Classified loans are reviewed on a quarterly basis to determine if (a) an amount is deemed uncollectible (a charge-off) or (b) it is probable that the Company will be unable to collect amounts due in accordance with the original contractual terms of the loan. In cases in which collectability is not probable, the loan is considered to no longer exhibit shared risk characteristics of a pool and as a result, is individually evaluated for allowance for credit losses measurement purposes. If a loan is individually evaluated, the carrying amount of the loan is compared to the expected payments to be received, discounted at the loan’s original rate, or for foreclosure-probable and collateral dependent loans, to the fair value of the collateral less the estimated cost to sell, when appropriate under accounting rules. Any shortfall is recorded as a specific reserve within the allowance for credit losses.

Financing Receivable, Troubled Debt Restructuring [Policy Text Block]

Troubled Debt Restructurings and Vintage Disclosures: ASU 2022-02 “Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures” eliminates the Troubled Debt Restructurings (“TDR”) accounting model for creditors that have already adopted ASC 326. In lieu of the TDR accounting model, loan refinancing and restructuring guidance in ASC Subtopic 310-20 “Investments—Debt Securities” will apply to all loan modifications, including those made for borrowers experiencing financial difficulty. This standard also enhances disclosure requirements related to certain loan modifications. Additionally, this standard introduces new requirements to disclose gross write-off information in the vintage disclosures of financing receivables by credit quality indicator and class of financing receivable by year of origination. The Company adopted the standard on January 1, 2023

Financing Receivable, Real Estate Acquired Through Foreclosure [Policy Text Block]

Foreclosed Assets: Foreclosed assets are initially recorded at fair value less cost to sell when acquired, establishing a new cost basis. Physical possession of residential real estate property collateralizing a consumer mortgage loan occurs when the legal title is obtained upon completion of foreclosure or when the borrower conveys all interest in the property to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. These assets are subsequently accounted for at a lower of cost or fair value less estimated cost to sell. 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’ debt are initially recorded at fair value of the asset less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. Operating expenses, gains and losses on disposition, and changes in the valuation allowance are reported in noninterest expense as operations of foreclosed assets.

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

Premises and Equipment: Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation is included in noninterest expense and is computed on the straight-line method over the estimated useful lives of the assets. Useful lives are estimated to be 25 to 40 years for buildings and improvements that extend the life of the original building, ten to 20 years for routine building improvements, five to 15 years for furniture and equipment, two to five years for computer hardware and software and no greater than four years on automobiles. The cost of maintenance and repairs is charged to expense as incurred and significant repairs are capitalized.

Lessee, Leases [Policy Text Block]

Lease Accounting: The Company adopted FASB ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), including the adoption of the practical expedients, effective January 1, 2019. Leases (Topic 842) establishes a right of use model that requires a lessee to record a right of use (“ROU”) asset and a lease liability for all leases with terms longer than 12 months. The Company enters into operating leases in the normal course of business primarily for several of its branch and corporate locations.

Currently the Company is obligated under six non-cancellable operating lease agreements for branch properties, commercial credit origination and customer service offices and its corporate office. The leases have varying terms, the longest of which will end in 2032. The Company's lease agreements include options to renew at the Company's discretion. The extensions are not reasonably certain to be exercised; therefore, they were not considered in the calculation of the ROU asset and lease liability. The Company has also elected not to recognize leases with original lease terms of 12 months or less (short-term leases) in the Company's Consolidated Statement of Financial Condition. The ROU assets are included in other assets and the lease obligations are included in other liabilities in the accompanying Consolidated Statements of Financial Condition.

Life Insurance Corporate Or Bank Owned [Policy Text Block]

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

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

Long-Term Assets: Premises and equipment, right of use assets, and other long-term assets are reviewed for impairment when events indicate that their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value.

Loan Commitments, Policy [Policy Text Block]

Loan Commitments and Related Financial Instruments: Financial instruments include off-balance-sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.

Income Tax, Policy [Policy Text Block]

Income Taxes: Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Under US GAAP, a deferred tax asset valuation allowance is required to be recognized if it is “more likely than not” that the deferred tax asset will not be realized. The determination of the realizability of the deferred tax assets is highly subjective and dependent upon judgment concerning management’s evaluation of both positive and negative evidence, the forecasts of future taxable income, applicable tax planning strategies, and assessments of current and future economic and business conditions. The Company considers both positive and negative evidence regarding the ultimate realizability of our deferred tax assets. Examples of positive evidence may include the existence, if any, of taxes paid in available carry-back years and the likelihood that taxable income will be generated in future periods. Examples of negative evidence may include a cumulative loss in the current year and prior two years and negative general business and economic trends. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period of the enactment date.

This analysis is updated quarterly and adjusted as necessary. At December 31, 2023 and 2022, the Company had a net deferred tax asset of $4.5 million and $5.5 million, respectively.

A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, presuming that a tax examination will occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely to be realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded.

Pension and Other Postretirement Plans, Policy [Policy Text Block]

Retirement Plans: Employee 401(k) and profit sharing plan expense is the amount of matching contributions and any annual discretionary contribution made at the discretion of the Company’s Board of Directors.

Earnings Per Share, Policy [Policy Text Block]

Earnings per Common Share: Basic earnings per common share is net income divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share is net income divided by the weighted average number of common shares outstanding during the period plus the dilutive effect of potential common shares.

Commitments and Contingencies, Policy [Policy Text Block]

Loss Contingencies: Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe that there are such matters that will have a material effect on the financial statements as of December 31, 2023.

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Values of Financial Instruments: Fair values of financial instruments are estimated using relevant market value information and other assumptions, as more fully disclosed in a separate note. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments, and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect the estimates.

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Income: Comprehensive income consists of net income and other comprehensive income (loss). Other comprehensive income (loss) includes unrealized gains and losses on securities, net of tax, which is also recognized as separate components of stockholders’ equity.

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

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

Segment Reporting, Policy [Policy Text Block]

Operating Segments: While management monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Operating results are not reviewed by senior management to make resource allocation or performance decisions. Accordingly, all of the financial service operations are considered by management to be aggregated in one reportable operating segment.

Reclassification, Comparability Adjustment [Policy Text Block]

Reclassifications: Certain reclassifications have been made in the prior year’s financial statements to conform to the current year’s presentation. Reclassifications had no effect on prior year net income or stockholders’ equity.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued Accounting Standards Not Yet Adopted

In December 2023, the FASB issued ASU 2023‑09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires more detailed disclosures of income taxes paid net of refunds received, income from continuing operations before income tax expense or benefit, and income tax expense from continuing operations. This standard is to be applied on a prospective basis, with retrospective application permitted, and will be effective for the Company for annual periods beginning on January 1, 2025. We do not expect adoption of this standard to have a material impact on the Company’s financial position or results of operations.

Consolidated Statements of Cash Flows - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Cash flows from operating activities

Net income

$ 9,393,000

$ 10,494,000

Adjustments to reconcile to net income to net cash from operating activities

Provision for credit losses - loans

395,000

1,828,000

Recovery of credit losses - unfunded commitments

(82,000)

Depreciation and amortization

1,541,000

1,262,000

Net change in net deferred loan origination costs

(86,000)

(1,301,000)

Losses on sales of securities

^[1]

454,000

Valuation adjustments on bank premises held-for-sale

^[1]

602,000

(0)

Gain on disposal of premises and equipment

(9,000)

Loss on sale of foreclosed assets

15,000

22,000

Foreclosed assets write-downs

70,000

Foreclosed assets valuation adjustments

111,000

31,000

Loss on bank-owned life insurance

346,000

39,000

Net change in:

Deferred income tax

347,000

(237,000)

Accrued interest receivable

(204,000)

(2,690,000)

Other assets

1,849,000

1,824,000

Accrued interest payable and other liabilities

(5,521,000)

(1,978,000)

Net cash from operating activities

9,221,000

9,294,000

Cash flows from (used in) investing activities

Proceeds from maturities

33,736,000

2,888,000

Proceeds from principal repayments

765,000

1,018,000

Proceeds from sale of securities

42,631,000

Purchases of securities

(49,151,000)

(136,071,000)

Net change in loans receivable

170,764,000

(183,925,000)

Bank-owned life insurance death benefit

275,000

Proceeds from sale of foreclosed assets

362,000

987,000

Proceeds from sale of premises and equipment

690,000

Purchase of premises and equipment, net

(1,874,000)

(1,944,000)

Net cash from (used in) investing activities

197,923,000

(316,772,000)

Cash flows used in financing activities

Deposits

(113,311,000)

(113,497,000)

Advance payments by borrowers for taxes and insurance

329,000

681,000

Proceeds from Federal Home Loan Bank advances

35,000,000

Repayments of Federal Home Loan Bank advances

(10,000,000)

(5,000,000)

Repurchase and retirement of common stock

(2,393,000)

(4,866,000)

Cash dividends paid on common stock

(5,056,000)

(5,231,000)

Net cash used in financing activities

(95,431,000)

(127,913,000)

Net change in cash and cash equivalents

111,713,000

(435,391,000)

Beginning cash and cash equivalents

66,771,000

502,162,000

Ending cash and cash equivalents

178,484,000

66,771,000

Supplemental disclosures of cash flow information:

Interest paid

14,077,000

4,468,000

Income taxes paid

3,290,000

3,518,000

Income taxes refunded

22,000

8,000

Assets transferred to premises held-for-sale

1,799,000

Loans transferred to foreclosed assets

2,859,000

791,000

Due from broker

4,500,000

Recording of right of use asset in exchange for lease obligations in other assets and other liabilities

$ 1,354,000

$ 0

[1]	Not within the scope of ASC 606

Consolidated Statements of Operations - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Loans, including fees

$ 56,699,000

$ 48,562,000

Securities

3,707,000

2,658,000

Borrowings and Subordinated notes

5,749,000

4,076,000

Total interest income

66,155,000

55,296,000

Interest expense

Deposits

12,552,000

3,687,000

1,774,000

794,000

Total interest expense

14,326,000

4,481,000

Net interest income

51,829,000

50,815,000

Provision for credit losses - loans

395,000

1,828,000

Recovery of credit losses - unfunded commitments

(82,000)

Provision for credit losses

313,000

1,828,000

Net interest income after provision for credit losses

51,516,000

48,987,000

Noninterest income

Deposit service charges and fees

3,318,000

3,271,000

Loan servicing fees

^[1]

532,000

590,000

Trust and insurance commissions and annuities income

1,280,000

1,153,000

Losses on sales of securities (1)

^[1]

(454,000)

Gain on sale of premises and equipment

9,000

Valuation adjustment on bank premises held-for-sale (1)

^[1]

(602,000)

Loss on bank-owned life insurance

(346,000)

(39,000)

Bank-owned life insurance death benefit (1)

446,000

Compensation and benefits

^[1]

680,000

555,000

Total noninterest income

4,417,000

5,976,000

Noninterest expense

22,232,000

21,576,000

Office occupancy and equipment

8,052,000

7,981,000

Advertising and public relations

762,000

690,000

Information technology

3,732,000

3,566,000

Professional fees

1,330,000

1,292,000

Supplies, telephone, and postage

1,254,000

1,393,000

FDIC insurance premiums

865,000

467,000

Total noninterest expense

4,954,000

4,163,000

43,181,000

41,128,000

Income before income taxes

12,752,000

13,835,000

Income tax benefit

3,359,000

3,341,000

Net income

$ 9,393,000

$ 10,494,000

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

$ 0.74

$ 0.8

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

12,622,882

13,071,742

[1]	Not within the scope of ASC 606

Note 13 - Loan Commitments and Other Off-balance-sheet Activities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Commitments to Extend Credit [Member]
Notional Or Contractual Credit Extension Commitments	$ 1,829	$ 24,524
Standby Letters of Credit [Member]
Notional Or Contractual Credit Extension Commitments	7,566	7,577
Unused lines of Credit [Member]
Notional Or Contractual Credit Extension Commitments	$ 123,452	$ 129,607

Note 2 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2023

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

	*For the years ended December 31,*
	*2023*		*2022*
Net income available to common stockholders	$	9,393	$	10,494
Basic and diluted weighted average common shares outstanding		12,622,882		13,071,742
Basic and diluted earnings per common share	$	0.74	$	0.80

Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

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

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Interest-bearing Deposits in Other Financial Institutions: Interest-bearing deposits in other financial institutions maturing in less than 90 days are carried at cost.

	*January 1, 2023*
	*Post ASC 326 Adoption*		*Pre-ASC 326 Adoption*		*Pre-tax impact of ASC 326 Adoption*
Assets:
Allowance
One-to-four family residential real estate	$	380	$	281	$	99
Multi-family residential real estate		4,647		4,017		630
Nonresidential real estate		1,300		1,234		66
Commercial loans and leases		3,670		2,548		1,122
Consumer		39		49		(10	)
Total allowance for credit losses	$	10,036	$	8,129	$	1,907

Liabilities:
Unfunded commitment reserve	$	417	$	—	$	417

c. Accrued Interest Receivable
Upon adoption of ASC 326 and its related amendments on January 1, 2023, the Company made the following elections regarding accrued interest receivable:

●	Presenting accrued interest receivable balances separately within another line item on the Consolidated Statements of Financial Condition.

●

●	Not measuring an allowance for credit losses for accrued interest receivable due to the Company’s policy of fully reserving uncollectible accrued interest receivable balances in a timely manner, as described above.

Determining the Allowance for Credit Losses

Qualitative factors assessed by management include the following:

•	Changes in lending policies and procedures, including changes in underwriting standards and collections, charge-offs, and recovery practices;
•	Changes in national, regional, and local conditions;
•	Changes in the nature and volume of the portfolio and terms of loans (inherent risk);
•	Changes in the experience, depth, and ability of lending management;
•	Changes in the volume and severity of past due loans and other similar conditions;
•	Changes in the quality of the organization's loan review system;
•	Changes in the value of underlying collateral for collateral dependent loans;
•	The existence and effect of any concentrations of credit and changes in the levels of such concentrations; and
•	The effect of other external factors (i.e. competition, legal and regulatory requirements) on the level of estimated credit losses.

This analysis is updated quarterly and adjusted as necessary. At December 31, 2023 and 2022, the Company had a net deferred tax asset of $4.5 million and $5.5 million, respectively.

Recently Issued Accounting Standards Not Yet Adopted

Note 7 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
Note 7 - Leases (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Right-of-Use Asset, Periodic Reduction	$ 1.1	$ 1.2
Operating Lease, Weighted Average Remaining Lease Term (Year)	5 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	3.24%

Note 7 - Leases

12 Months Ended

Dec. 31, 2023

Lessee, Operating Leases [Text Block]

NOTE 7 - LEASES

The following table represents the classification of the Company's right of use and lease liabilities:

	*Statement of Financial Condition Location*	*December 31, 2023*			*December 31, 2022*
Operating Lease Right of Use Asset:
Gross carrying amount		$	7,671		$	7,671
New lease obligation			1,354			—
Accumulated amortization			(5,082	)		(3,964	)
Net recorded value	Other assets	$	3,943		$	3,707

Operating Lease Liabilities:
Right of use lease obligations	Other liabilities	$	3,943		$	3,707

Lease amortization expense was $1.1 million and $1.2 million for the years ended December 31, 2023 and 2022, respectively. At December 31, 2023, the weighted-average remaining lease term for the Company's operating leases was 5.8 years and the weighted-average discount rate used in the measurement of the Company's operating lease liabilities was 3.24%. For each operating lease, the discount rate is the FHLB fixed rate advance rate for the term most closely aligning with the remaining lease term at inception.

	*For the year ended December 31, 2023*			*For the year ended December 31, 2022*
Lease cost:
Operating lease cost	$	1,118		$	1,170
Short-term lease cost		138			114
Sublease income		(25	)		(28	)
Total lease cost	$	1,231		$	1,256

Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	1,304		$	1,296

Future minimum payments under non-cancellable operating leases with terms longer than 12 months, are as follows at December 31, 2023. Future minimum payments on shorter term leases are excluded as the amounts are insignificant.

Twelve months ending December 31,
2024	$	1,131
2025		992
2026		948
2027		322
2028		329
Thereafter		1,071
Total future minimum operating lease payments		4,793
Amounts representing interest		(850	)
Present value of net future minimum operating lease payments	$	3,943

Note 3 - Securities (Tables)

12 Months Ended

Dec. 31, 2023

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

Available-for-Sale Securities	*Amortized Cost*		*Gross Unrealized Gains*		*Gross Unrealized Losses*			*Fair Value*
December 31, 2023
Certificates of deposits	$	29,513	$	—	$	—		$	29,513
Municipal securities		930		12		(8	)		934
U.S. Treasury Notes		115,920		—		(3,412	)		112,508
U.S. government-sponsored agencies		35,446		7		(62	)		35,391
Mortgage-backed securities - residential		3,431		27		(91	)		3,367
Collateralized mortgage obligations - residential		1,023		—		(20	)		1,003
	$	186,263	$	46	$	(3,593	)	$	182,716
December 31, 2022
Certificates of deposits	$	2,233	$	—	$	—		$	2,233
Municipal securities		240		—		(15	)		225
U.S. Treasury Notes		170,906		—		(7,803	)		163,103
U.S. government-sponsored agencies		40,000		—		(301	)		39,699
Mortgage-backed securities - residential		3,997		27		(143	)		3,881
Collateralized mortgage obligations - residential		1,223		—		(26	)		1,197
	$	218,599	$	27	$	(8,288	)	$	210,338

Investments Classified by Contractual Maturity Date [Table Text Block]

	*December 31, 2023*
	*Amortized Cost*		*Fair Value*
Due in one year or less	$	119,194	$	117,892
Due after one year through five years		62,615		60,454
		181,809		178,346
Mortgage-backed securities - residential		3,431		3,367
Collateralized mortgage obligations - residential		1,023		1,003
	$	186,263	$	182,716

Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [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*
December 31, 2023
Municipal securities		—	$	—	$	—			1	$	217	$	(8	)		1	$	217	$	(8	)
U.S. Treasury Notes		—		—		—			170		112,508		(3,412	)		170		112,508		(3,412	)
U.S. government-sponsored agencies		2		8,987		(13	)		4		17,951		(49	)		6		26,938		(62	)
Mortgage-backed securities - residential		—		—		—			17		2,627		(91	)		17		2,627		(91	)
Collateralized mortgage obligations - residential		—		—		—			6		1,003		(20	)		6		1,003		(20	)
		2	$	8,987	$	(13	)		198	$	134,306	$	(3,580	)		200	$	143,293	$	(3,593	)

December 31, 2022
Municipal securities		1	$	225	$	(15	)		—	$	—	$	—			1	$	225	$	(15	)
U.S. Treasury Notes		147		104,439		(4,104	)		53		58,664		(3,699	)		200		163,103		(7,803	)
U.S. government-sponsored agencies		9		39,699		(301	)		—		—		—			9		39,699		(301	)
Mortgage-backed securities - residential		18		3,016		(143	)		—		—		—			18		3,016		(143	)
Collateralized mortgage obligations - residential		5		1,009		(18	)		1		171		(8	)		6		1,180		(26	)
		180	$	148,388	$	(4,581	)		54	$	58,835	$	(3,707	)		234	$	207,223	$	(8,288	)

Gain (Loss) on Securities [Table Text Block]

	For the years ended December 31,
	2023			2022
Proceeds	$	42,631		$	—
Gross gains		—			—
Gross losses		(454	)		—

Note 10 - Income Taxes - Schedule of Deferred Tax Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for credit losses	$ 2,170	$ 2,114
Alternative minimum tax and net operating loss carryforwards	3,832	3,886
Lease liability	1,025	964
Other	1,349	1,231
Unrealized loss on securities	922	2,147
Deferred Tax Assets, Gross	9,298	10,342
Net deferred loan origination costs	(1,051)	(1,095)
Purchase accounting adjustments	(1,369)	(1,421)
Right of use asset	(1,025)	(964)
Fixed assets	(1,032)	(1,061)
Other	(309)	(321)
Deferred Tax Liabilities, Gross	(4,786)	(4,862)
Deferred Tax Assets, Net	$ 4,512	$ 5,480

Note 9 - Borrowings and Subordinated Notes (Tables)

12 Months Ended

Dec. 31, 2023

Federal Home Loan Bank, Advances [Table Text Block]

	*December 31,*
	*2023*					*2022*
	*Contractual Rate*			*Amount*		*Contractual Rate*			*Amount*
Fixed-rate advance from FHLB, due September 16, 2024		4.55	%	$	5,000		—	%	$	—
Fixed-rate advance from FHLB, due March 17, 2025		4.27	%		5,000		—	%		—
Fixed-rate advance from FHLB, due September 17, 2025		4.20	%		5,000		—	%		—
Fixed-rate advance from FHLB, due March 17, 2026		4.15	%		5,000		—	%		—
Fixed-rate advance from FHLB, due September 17, 2026		4.06	%		5,000		—	%		—
Subordinated notes, due May 15, 2031		3.75	%		19,678		3.75	%		19,634
Line of credit, due March 29, 2024		8.00	%		—		6.75	%		—

Note 12 - Employee Benefit Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share Based Compensation And Postretirement Benefits, Minimum Age Of Employee (Year)	21 years
Share Based Compensation And Postretirement Benefits, Period of Service Required For Eligibility (Year)	1 year
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	50.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	6.00%
Defined Contribution Plan, Cost	$ 333,000	$ 274,000

Note 10 - Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Text Block]

NOTE 10 – INCOME TAXES

The income tax expense is as follows:

	*For the years ended December 31,*
	*2023*		*2022*
Current expense	$	3,012	$	3,578
Deferred expense		347		(237	)
Total income tax expense	$	3,359	$	3,341

A reconciliation of the provision for income taxes computed at the statutory federal corporate tax rate of 21% for 2023 and 2022, to the income tax expense in the Consolidated Statements of Operations follows:

	*For the years ended December 31,*
	*2023*			*2022*
Expense computed at the statutory federal tax rate	$	2,678		$	2,905
State and local taxes, net of federal income tax effect		633			501
Other, net		48			(65	)
	$	3,359		$	3,341
Effective income tax rate		26.34	%		24.15	%

Retained earnings at December 31, 2023 and 2022 include $14.9 million for which no deferred federal income tax liability has been recorded. This amount represents an allocation of income to bad debt deductions for tax purposes alone.

The net deferred tax asset is as follows:

	*December 31,*
	*2023*			*2022*
Gross deferred tax assets
Allowance for credit losses	$	2,170		$	2,114
Alternative minimum tax and net operating loss carryforwards		3,832			3,886
Lease liability		1,025			964
Other		1,349			1,231
Unrealized loss on securities		922			2,147
		9,298			10,342
Gross deferred tax liabilities
Net deferred loan origination costs		(1,051	)		(1,095	)
Purchase accounting adjustments		(1,369	)		(1,421	)
Right of use asset		(1,025	)		(964	)
Fixed assets		(1,032	)		(1,061	)
Other		(309	)		(321	)
		(4,786	)		(4,862	)
	$	4,512		$	5,480

As of December 31, 2023 and 2022, the Company’s net deferred tax asset (“DTA”) was $4.5 million and $5.5 million, respectively.

A DTA valuation allowance is required under ASC 740 when the realization of a DTA is assessed and the assessment indicates that it is “more likely than not” (i.e., more than 50% likely) that all or a portion of the DTA will not be realized. All available evidence, both positive and negative must be considered to determine whether, based on the weight of that evidence, a valuation allowance against the net DTA is required. Objectively verifiable evidence is assigned greater weight than evidence that is not objectively verifiable. The valuation allowance is analyzed quarterly for changes affecting the DTA.

The Company’s ability to realize the DTA is dependent upon the generation of future taxable income during the periods in which the tax attributes underlying the DTA become deductible. The amount of the DTA that will ultimately be realized will be impacted by the Company’s future taxable income, any changes to the many variables that could impact future taxable income and the then applicable corporate tax rate. No valuation allowance was required at December 31, 2023 and 2022.

At December 31, 2023, the Company had a federal net operating loss carryforward of $6.7 million relating to its acquisition of Downers Grove National Bank, which is subject to utilization limitations under Section 382 of the Internal Revenue Code, and will begin to expire in 2030, and $225,000 of alternative minimum tax credit carryforward that does not expire and is subject to utilization limitations under Section 382 of the Internal Revenue Code. At December 31, 2023, the Company had a state net operating loss carryforward for the State of Illinois of $44.3 million, which will begin to expire in 2031 and fully expires in 2033.

Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	*December 31,*
	*2023*			*2022*
Beginning of year	$	305		$	283
Additions based on tax positions related to the current year		63			67
Additions for tax positions of prior years		29			6
Reductions due to the statute of limitations and reductions for tax positions of prior years		(73	)		(51	)
End of year	$	324		$	305

The Company does not expect the total amount of unrecognized tax benefits to significantly increase or decrease in the next twelve months. The Company recognizes interest and/or penalties related to income tax matters in income tax expense. At December 31, 2023 and 2022, the Company had immaterial amounts accrued for potential interest and penalties. If recognized, the entire amount of unrecognized tax benefits would affect the effective tax rate.

The Company and its subsidiary are subject to U.S. federal income tax as well as income tax of the various states where the Company does business. The Company is no longer subject to examination by the federal taxing authorities for years before 2020 and the Illinois taxing authorities for years before 2020.

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

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

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

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

	*January 1, 2023*
	*Post ASC 326 Adoption*		*Pre-ASC 326 Adoption*		*Pre-tax impact of ASC 326 Adoption*
Assets:
Allowance
One-to-four family residential real estate	$	380	$	281	$	99
Multi-family residential real estate		4,647		4,017		630
Nonresidential real estate		1,300		1,234		66
Commercial loans and leases		3,670		2,548		1,122
Consumer		39		49		(10	)
Total allowance for credit losses	$	10,036	$	8,129	$	1,907

Liabilities:
Unfunded commitment reserve	$	417	$	—	$	417

Note 14 - Fair Value - Quantitative Information for Financial Instruments on Non-recurring Basis (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Other real estate owned	$ 405
Other real estate owned	10
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Nonrecurring [Member]
Other foreclosed assets	$ 387
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Other foreclosed assets	$ 387
One-to-Four Family Residential Real Estate [Member] \| Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Discount Rate [Member]
Other foreclosed assets	6.2

Note 7 - Leases - Future Minimum Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 1,131
2025	992
2026	948
2027	322
2028	329
Thereafter	1,071
Total future minimum operating lease payments	4,793
Amounts representing interest	(850)
Other Liabilities [Member]
Present value of net future minimum operating lease payments	$ 3,943	$ 3,707

Note 15 - Revenue From Contracts With Customers

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Text Block]

NOTE 15 — REVENUE FROM CONTRACTS WITH CUSTOMERS

All of the Company's revenue from contracts with customers in 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.

	*For the years ended December 31,*
	*2023*			*2022*
Deposit service charges and fees		3,318		$	3,271
Loan servicing fees ⁽¹⁾		532			590
Trust and insurance commissions and annuities income		1,280			1,153
Losses on sales of securities⁽¹⁾		(454	)		—
Gain on sale of premises and equipment		9			—
Valuation adjustment on bank premises held-for-sale ⁽¹⁾		(602	)		—
Loss on bank-owned life insurance ⁽¹⁾		(346	)		(39	)
Bank-owned life insurance death benefit ⁽¹⁾		—			446
Other ⁽¹⁾		680			555
Total noninterest income	$	4,417		$	5,976

(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 for the years ended December 31, 2023 and 2022 was $1.3 million and $1.4 million, 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 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 years ended December 31, 2023 and 2022 were not financed by the Company.

BANKFINANCIAL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Table amounts in thousands, except share and per share data)

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.

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

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

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

Note 10 - Income Taxes - A Reconciliation of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expense computed at the statutory federal tax rate	$ 2,678	$ 2,905
State and local taxes, net of federal income tax effect	633	501
Other, net	48	(65)
Total income tax expense	$ 3,359	$ 3,341
Effective income tax rate	26.34%	24.15%

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

Note 8 - Deposits

12 Months Ended

Dec. 31, 2023

Deposit Liabilities Disclosures [Text Block]

NOTE 8 - DEPOSITS

Composition of deposits is as follows:

	*December 31,*
	*2023*		*2022*
Noninterest-bearing demand deposits	$	260,851	$	280,625
Interest-bearing NOW accounts		306,548		400,416
Money market accounts		297,074		302,863
Savings deposits		174,759		204,506
Certificates of deposit		222,391		186,524
	$	1,261,623	$	1,374,934

Time deposits that meet or exceed the FDIC Insurance limit of $250,000 were $29.4 million and $24.0 million at December 31, 2023 and 2022, respectively.

Scheduled maturities of certificates of deposit for the next five years as of December 31, 2023 are as follows:

2024	$	174,923
2025		42,276
2026		3,952
2027		108
2028		1,132
	$	222,391

Note 16 - Company Only Condensed Financial Information - Statements of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest expense	$ 14,326	$ 4,481
Other expense	43,181	41,128
Income tax benefit	3,359	3,341
Parent Company [Member]
Dividends from subsidiary	14,700	12,500
Interest expense	794	794
Other expense	1,689	1,619
Income before income tax and undistributed subsidiary excess distributions	12,217	10,087
Income tax benefit	(642)	(625)
Income before equity in undistributed subsidiary excess distributions	12,859	10,712
Equity in undistributed subsidiary (excess distributions)	(3,466)	(218)
Net income	$ 9,393	$ 10,494

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

Amount of the cost of borrowed funds accounted for as interest expense.

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: 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 15: http://www.xbrl.org/2003/role/disclosureRef
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Note 16 - Company Only Condensed Financial Information (Tables)

12 Months Ended

Dec. 31, 2023

Condensed Balance Sheet [Table Text Block]

	*December 31,*
	*2023*		*2022*
Assets
Cash in subsidiary	$	7,273	$	8,512
Due from other financial institutions		7,000		—
Investment in subsidiary		158,748		160,446
Deferred tax asset		624		595
Other assets		1,542		1,868
	$	175,187	$	171,421
Liabilities and Stockholders' Equity
Subordinated notes, net of unamortized issuance costs	$	19,678	$	19,634
Accrued expenses and other liabilities		126		116
Total stockholders’ equity		155,383		151,671
	$	175,187	$	171,421

Condensed Income Statement [Table Text Block]

	*For the years ended December 31,*
	*2023*			*2022*
Dividends from subsidiary	$	14,700		$	12,500
Interest expense		794			794
Other expense		1,689			1,619
Income before income tax and undistributed subsidiary excess distributions		12,217			10,087
Income tax benefit		(642	)		(625	)
Income before equity in undistributed subsidiary excess distributions		12,859			10,712
Equity in undistributed subsidiary (excess distributions)		(3,466	)		(218	)
Net income	$	9,393		$	10,494

Condensed Cash Flow Statement [Table Text Block]

	*For the years ended December 31,*
	*2023*			*2022*
Cash flows from operating activities
Net income	$	9,393		$	10,494
Adjustments:
Amortization		44			44
Equity in undistributed subsidiary excess distributions		3,466			218
Change in other assets		297			(374	)
Change in accrued expenses and other liabilities		10			16
Net cash from operating activities		13,210			10,398
Cash flows used in financing activities
Repurchase and retirement of common stock		(2,393	)		(4,866	)
Cash dividends paid on common stock		(5,056	)		(5,231	)
Net cash used in financing activities		(7,449	)		(10,097	)
Net change in cash and cash equivalents		5,761			301
Beginning cash and cash equivalents		8,512			8,211
Ending cash and cash equivalents	$	14,273		$	8,512

Consolidated Statements of Changes In Stockholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2021						$ 132	$ 90,709	$ 66,545	$ 80	$ 157,466
Net income						0	0	10,494	0	10,494
Other comprehensive loss, net of tax effect						0	0	0	(6,192)	(6,192)
Repurchase and retirement of common stock (485,888 shares)						(5)	(4,861)	0	0	(4,866)
Cash dividends declared on common stock						0	0	(5,231)	0	(5,231)
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022	$ 0	$ 0	$ (1,719)	$ 0	$ (1,719)
Balance at Dec. 31, 2022						127	85,848	71,808	(6,112)	151,671
Net income						0	0	9,393	0	9,393
Other comprehensive loss, net of tax effect						0	0	0	3,487	3,487
Repurchase and retirement of common stock (485,888 shares)						(2)	(2,391)	0	0	(2,393)
Cash dividends declared on common stock						0	0	(5,056)	0	(5,056)
Balance at Dec. 31, 2023						$ 125	$ 83,457	$ 74,426	$ (2,625)	$ 155,383

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

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

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

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Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 9,393	$ 10,494
Unrealized holding gain (loss) on securities arising during the period	4,260	(8,370)
Tax effect	(1,108)	2,178
Unrealized holding gain (loss) on securities, net of tax	3,152	(6,192)
Reclassification adjustment for loss included in net income	454	0
Tax effect, included in income tax expense	(119)	0
Reclassification adjustment for loss included in net income, net of tax	335	0
Other comprehensive gain (loss), net of tax	3,487	(6,192)
Comprehensive income	$ 12,880	$ 4,302

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

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

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Note 4 - Loans Receivable - Loans Individually Evaluated for Impairment By Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loan balance, with no allowance recorded	$ 24,102
Recorded investment, with no allowance recorded	22,049
Partial charge-off, with no allowance recorded	469	$ 49
Average investment in impaired loans, with no allowance recorded	16,618
Interest income recognized, with no allowance recorded	39
Loan balance, with no allowance recorded		2,831
Recorded investment, with no allowance recorded		2,712
Average investment in impaired loans, with no allowance recorded		2,178
Interest income recognized, with no allowance recorded		103
One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Loan balance, with no allowance recorded	66
Recorded investment, with no allowance recorded	67
Partial charge-off, with no allowance recorded	0	0
Average investment in impaired loans, with no allowance recorded	76
Interest income recognized, with no allowance recorded	4
Loan balance, with no allowance recorded		752
Recorded investment, with no allowance recorded		752
Average investment in impaired loans, with no allowance recorded		1,143
Interest income recognized, with no allowance recorded		29
Commercial Loans [Member] \| Real Estate Portfolio [Member]
Loan balance, with no allowance recorded	24,036
Commercial leases [Member] \| Real Estate Portfolio [Member]
Recorded investment, with no allowance recorded	21,982
Partial charge-off, with no allowance recorded	469
Average investment in impaired loans, with no allowance recorded	16,542
Interest income recognized, with no allowance recorded	$ 35
Multi-family Mortgage [Member] \| Real Estate Portfolio [Member]
Partial charge-off, with no allowance recorded		0
Loan balance, with no allowance recorded		473
Recorded investment, with no allowance recorded		473
Average investment in impaired loans, with no allowance recorded		590
Interest income recognized, with no allowance recorded		27
Commercial Loans and Leases [Member] \| Real Estate Portfolio [Member]
Partial charge-off, with no allowance recorded		49
Loan balance, with no allowance recorded		1,606
Recorded investment, with no allowance recorded		1,487
Average investment in impaired loans, with no allowance recorded		445
Interest income recognized, with no allowance recorded		$ 47

Consolidated Statements of Financial Condition (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Allowance for loan losses	$ 8,345	$ 8,129
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)	12,475,881	12,742,597

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

Note 5 - Foreclosed Assets

12 Months Ended

Dec. 31, 2023

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 credit 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’ debt are initially recorded at fair value of the asset less estimated costs to sell.

	*December 31, 2023*							*December 31, 2022*
	*Balance*		*Valuation Allowance*			*Net Balance*		*Balance*		*Valuation Allowance*		*Net Balance*
Other real estate owned	$	472	$	(67	)	$	405	$	472	$	—	$	472
Other foreclosed assets		2,416		(44	)		2,372		4		—		4
	$	2,888	$	(111	)	$	2,777	$	476	$	—	$	476

The following represents the roll forward of foreclosed assets:

	*At and For the Years Ended December 31,*
	*2023*			*2022*
Beginning balance	$	476		$	725
New foreclosed assets		2,859			791
Valuation adjustments		(111	)		(31	)
Valuation reductions from sales		—			258
Direct write-downs		(70	)		—
Sales		(377	)		(1,267	)
Ending balance	$	2,777		$	476

Activity in the valuation allowance is as follows:

	*At and For the Years Ended December 31,*
	*2023*		*2022*
Beginning balance	$	—	$	227
Additions charged to expense		111		31
Reductions from sales		—		(258	)
Ending balance	$	111	$	—

There were no consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings were in process at December 31, 2023 and 2022. At December 31, 2023, other foreclosed assets consisted of vehicles and machinery repossessed in connection with equipment finance leases. At December 31, 2023, the balance of OREO includes no foreclosed residential real estate properties recorded as a result of obtaining physical possession of the property without title.

Note 13 - Loan Commitments and Other Off-balance-sheet Activities

12 Months Ended

Dec. 31, 2023

Loan Commitments And Other Off-Balance Sheet Activities [Text Block]

NOTE 13 – LOAN COMMITMENTS AND OTHER OFF-BALANCE-SHEET ACTIVITIES

The Company is party to various financial instruments with off-balance-sheet risk. The Company uses these financial instruments in the normal course of business to meet the financing needs of customers and to effectively manage exposure to interest rate risk. These financial instruments include commitments to extend credit, standby letters of credit, unused lines of credit, and commitments to sell loans. When viewed in terms of the maximum exposure, those instruments may involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the Consolidated Statements of Financial Condition. Credit risk is the possibility that a counterparty to a financial instrument will be unable to perform its contractual obligations. Interest rate risk is the possibility that, due to changes in economic conditions, the Company’s net interest income will be adversely affected.

The following is a summary of the contractual or notional amount of each significant class of off-balance-sheet financial instruments outstanding. The Company’s exposure to credit loss in the event of nonperformance by the counterparty for commitments to extend credit, standby letters of credit, and unused lines of credit is represented by the contractual notional amount of these instruments.

	*December 31,*
	*2023*		*2022*
Financial instruments wherein contractual amounts represent credit risk
Commitments to extend credit	$	1,829	$	24,524
Standby letters of credit		7,566		7,577
Unused lines of credit		123,452		129,607

Commitments to extend credit are generally made for periods of 60 days or less. The fixed-rate loan commitments totaled $917,000 with interest rates ranging from 5.10% to 8.93% and maturities ranging from 29 months to 5 years.

Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if it is deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customers.

Note 7 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating lease cost	$ 1,118	$ 1,170
Short-term lease cost	138	114
Sublease income	(25)	(28)
Total lease cost	1,231	1,256
Operating cash flows from operating leases	$ 1,304	$ 1,296

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Feb. 28, 2024	Jun. 30, 2023
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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 94,800,000
Entity Common Stock, Shares Outstanding		12,460,678
Auditor Name	RSM US LLP
Auditor Location	Chicago, Illinois
Auditor Firm ID	49

Note 6 - Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 2.1	$ 2.0

Note 8 - Deposits (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Time Deposits, at or Above FDIC Insurance Limit	$ 29.4	$ 24.0

Note 1 - Summary of Significant Accounting Policies - Summary of Adoption of New Accounting Standards (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for loan losses	$ 8,345,000		$ 8,129,000	$ 6,715,000
Commercial Portfolio Segment [Member]
Allowance for loan losses	2,303,000		2,548,000	1,652,000
Consumer Portfolio Segment [Member]
Allowance for loan losses	32,000		49,000	44,000
One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses	295,000		281,000	331,000
Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses	$ 1,166,000		1,234,000	$ 1,311,000
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Unfunded commitment reserve		$ 417,000
Cumulative Effect, Period of Adoption, Adjustment [Member]
Unfunded commitment reserve		417,000
Accounting Standards Update 2016-13 [Member]
Allowance for loan losses		8,129,000	8,129,000
Unfunded commitment reserve		0
Accounting Standards Update 2016-13 [Member] \| Commercial Portfolio Segment [Member]
Allowance for loan losses		2,548,000	2,548,000
Accounting Standards Update 2016-13 [Member] \| Consumer Portfolio Segment [Member]
Allowance for loan losses		49,000	49,000
Accounting Standards Update 2016-13 [Member] \| One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses		281,000	281,000
Accounting Standards Update 2016-13 [Member] \| One-to-Four Family Residential Real Estate [Member] \| Multi-family Mortgage [Member]
Allowance for loan losses		4,017,000
Accounting Standards Update 2016-13 [Member] \| Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses		1,234,000	1,234,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Allowance for loan losses		10,036,000	10,036,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| Commercial Portfolio Segment [Member]
Allowance for loan losses		3,670,000	3,670,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| Consumer Portfolio Segment [Member]
Allowance for loan losses		39,000	39,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses		380,000	380,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| One-to-Four Family Residential Real Estate [Member] \| Multi-family Mortgage [Member]
Allowance for loan losses		4,647,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member] \| Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses		1,300,000	1,300,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for loan losses		1,907,000	1,907,000
Unfunded commitment reserve		417,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Commercial Portfolio Segment [Member]
Allowance for loan losses		1,122,000	1,122,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Consumer Portfolio Segment [Member]
Allowance for loan losses		(10,000)	(10,000)
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| One-to-Four Family Residential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses		99,000	99,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| One-to-Four Family Residential Real Estate [Member] \| Multi-family Mortgage [Member]
Allowance for loan losses		630,000
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Nonresidential Real Estate [Member] \| Real Estate Portfolio [Member]
Allowance for loan losses		$ 66,000	$ 66,000

Note 11 - Regulatory Matters - Bank's Community Leverage Ratio (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Community Bank Leverage Ratio, actual amount	$ 161,037
Community Bank Leverage Ratio, actual ratio	10.85%	10.31%
Community Bank Leverage Ratio, required for capital adequacy purposes amount	$ 133,577	$ 144,288
Community Bank Leverage Ratio, required for capital adequacy purposes ratio	9.00%	9.00%
Operating Loss Carryforwards	$ 6,700,000	$ 165,252

Note 15 - Revenue From Contracts With Customers (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,318	$ 3,271
Credit and Debit Card [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,300	$ 1,400

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Note 4 - Loans Receivable (Tables)

12 Months Ended

Dec. 31, 2023

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

	*December 31,*
	*2023*			*2022*
One-to-four family residential real estate	$	18,945		$	23,133
Multi-family residential real estate		527,460			537,394
Nonresidential real estate		118,016			119,705
Commercial loans and leases		393,321			553,056
Consumer		1,364			1,584
		1,059,106			1,234,872
Allowance for credit losses		(8,345	)		(8,129	)
Loans, net	$	1,050,761		$	1,226,743

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

	*One-to-four family residential real estate*			*Multi-family residential real estate*			*Nonresidential real estate*			*Commercial loans and leases*			*Consumer*			*Total*
December 31, 2023
Beginning balance, prior to adoption of ASC 326	$	281		$	4,017		$	1,234		$	2,548		$	49		$	8,129
Impact of adopting ASC 326		99			630			66			1,122			(10	)		1,907
Beginning balance, after adoption of ASC 326		380			4,647			1,300			3,670			39			10,036
Provision for (recovery of) credit losses		(129	)		(118	)		(134	)		732			44			395
Loans charged off		(1	)		—			—			(2,176	)		(52	)		(2,229	)
Recoveries		45			20			—			77			1			143
	$	295		$	4,549		$	1,166		$	2,303		$	32		$	8,345

December 31, 2022
Beginning balance	$	331		$	3,377		$	1,311		$	1,652		$	44		$	6,715
Provision for credit losses		15			620			111			1,032			50			1,828
Loans charged off		(76	)		—			(192	)		(156	)		(61	)		(485	)
Recoveries		11			20			4			20			16			71
	$	281		$	4,017		$	1,234		$	2,548		$	49		$	8,129

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

	*One-to-four family residential real estate*		*Multi-family residential real estate*		*Nonresidential real estate*		*Commercial loans and leases*		*Consumer*		*Total*
December 31, 2023
Loans:
Loans individually evaluated	$	67	$	—	$	—	$	21,982	$	—	$	22,049
Loans collectively evaluated		18,878		527,460		118,016		371,339		1,364		1,037,057
	$	18,945	$	527,460	$	118,016	$	393,321	$	1,364	$	1,059,106
ACL:
Loans individually evaluated	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated		295		4,549		1,166		2,303		32		8,345
	$	295	$	4,549	$	1,166	$	2,303	$	32	$	8,345

	*One-to-four family residential real estate*		*Multi-family residential real estate*		*Nonresidential real estate*		*Commercial loans and leases*		*Consumer*		*Total*
December 31, 2022
Loans:
Loans individually evaluated	$	752	$	473	$	—	$	1,487	$	—	$	2,712
Loans collectively evaluated		22,381		536,921		119,705		551,569		1,584		1,232,160
	$	23,133	$	537,394	$	119,705	$	553,056	$	1,584	$	1,234,872
ACL:
Loans individually evaluated	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated		281		4,017		1,234		2,548		49		8,129
	$	281	$	4,017	$	1,234	$	2,548	$	49	$	8,129

Impaired Financing Receivables 1 [Table Text Block]

	*Loan Balance*		*Recorded Investment*		*Partial Charge- off*		*Allowance for Credit Losses Allocated*		*Average Investment*		*Interest Income Recognized*
December 31, 2023
With no related allowance recorded
One-to-four family residential real estate	$	66	$	67	$	—	$	—	$	76	$	4
Commercial loans and leases		24,036		21,982		469		—		16,542		35
	$	24,102	$	22,049	$	469	$	—	$	16,618	$	39

December 31, 2022
With no related allowance recorded
One-to-four family residential real estate	$	752	$	752	$	—	$	—	$	1,143	$	29
Multi-family residential real estate		473		473		—		—		590		27
Commercial loans and leases		1,606		1,487		49		—		445		47
	$	2,831	$	2,712	$	49	$	—	$	2,178	$	103

Financing Receivable, Nonaccrual [Table Text Block]

	*Nonaccrual Loans*		*Loans Past Due Over 90 Days, still accruing*
December 31, 2023
One-to-four family residential real estate	$	37	$	—
Commercial loans and leases		21,294		1,007
	$	21,331	$	1,007
December 31, 2022
One-to-four family residential real estate	$	92	$	—
Commercial loans and leases		1,310		238
Consumer		5		—
	$	1,407	$	238

Financing Receivable, Past Due [Table Text Block]

	*30-59 Days Past Due*		*60-89 Days Past Due*		*Greater Than 89 Days Past Due*		*Total Past Due*		*Nonaccrual*		*Current*		*Total*
December 31, 2023
One-to-four family residential real estate loans	$	12	$	18	$	—	$	30	$	37	$	18,878	$	18,945
Multi-family residential real estate:
Senior notes		—		—		—		—		—		485,281		485,281
Junior notes		—		—		—		—		—		42,179		42,179
Nonresidential real estate:
Owner occupied		—		—		—		—		—		20,901		20,901
Non-owner occupied		—		—		—		—		—		97,115		97,115
Commercial loans and leases:
Commercial		234		26		666		926		2,285		208,770		211,981
Equipment finance - Government		3,147		5,028		—		8,175		18,956		105,134		132,265
Equipment finance - Corporate Investment-grade		7		—		341		348		53		48,674		49,075
Consumer		8		5		—		13		—		1,351		1,364
	$	3,408	$	5,077	$	1,007	$	9,492	$	21,331	$	1,028,283	$	1,059,106

	*30-59 Days Past Due*		*60-89 Days Past Due*		*Greater Than 89 Days Past Due*		*Total Past Due*		*Nonaccrual*		*Current*		*Total*
December 31, 2022
One-to-four family residential real estate loans	$	411	$	19	$	—	$	430	$	92	$	22,611	$	23,133
Multi-family residential real estate:
Senior notes		31		—		—		31		—		494,957		494,988
Junior notes		—		—		—		—		—		42,406		42,406
Nonresidential real estate:
Owner occupied		—		—		—		—		—		22,617		22,617
Non-owner occupied		—		—		—		—		—		97,088		97,088
Commercial loans and leases:
Commercial		2,424		336		111		2,871		1,310		279,272		283,453
Equipment finance - Government		2,034		5,106		—		7,140		—		204,443		211,583
Equipment finance - Corporate Investment-grade		—		81		127		208		—		57,812		58,020
Consumer		12		4		—		16		5		1,563		1,584
	$	4,912	$	5,546	$	238	$	10,696	$	1,407	$	1,222,769	$	1,234,872

Financing Receivable Credit Quality Indicators [Table Text Block]

	*Pass*		*Watch*		*Special Mention*		*Substandard*		*Substandard Nonaccrual*		*Total*
December 31, 2023
One-to-four family residential real estate	$	18,492	$	144	$	—	$	272	$	37	$	18,945
Multi-family residential real estate		518,538		7,589		1,333		—		—		527,460
Nonresidential real estate		114,155		3,861		—		—		—		118,016
Commercial loans and leases		340,623		16,761		10,587		4,056		21,294		393,321
Consumer		1,349		7		5		3		—		1,364
	$	993,157	$	28,362	$	11,925	$	4,331	$	21,331	$	1,059,106

	*Pass*		*Watch*		*Special Mention*		*Substandard*		*Substandard Nonaccrual*		*Total*
December 31, 2022
One-to-four family residential real estate	$	22,648	$	62	$	4	$	327	$	92	$	23,133
Multi-family residential real estate		534,253		3,141		—		—		—		537,394
Nonresidential real estate		116,635		3,070		—		—		—		119,705
Commercial loans and leases		523,889		22,299		1,517		4,041		1,310		553,056
Consumer		1,559		12		4		4		5		1,584
	$	1,198,984	$	28,584	$	1,525	$	4,372	$	1,407	$	1,234,872

	*Term Loans Amortized Cost Basis by Origination Year*
	*2023*			*2022*			*2021*		*2020*			*2019*		*Prior*			*Revolving loans*			*Total*
December 31, 2023

*One-to-four family residential real estate loans:*
Risk-rating
Pass	$	489		$	—		$	—	$	130		$	—	$	14,069		$	3,804		$	18,492
Watch		—			—			—		—			—		144			—			144
Substandard		—			—			—		—			—		127			145			272
Nonaccrual		—			—			—		—			—		16			21			37
	$	489		$	—		$	—	$	130		$	—	$	14,356		$	3,970		$	18,945
*One-to-four family residential real estate loans:*
Current period gross charge-offs	$	—		$	—		$	—	$	—		$	—	$	(1	)	$	—		$	(1	)
Current period recoveries		—			—			—		—			—		45			—			45
	$	—		$	—		$	—	$	—		$	—	$	44		$	—		$	44
Multi-family residential real estate:
Risk rating
Pass	$	43,386		$	210,878		$	108,563	$	57,480		$	22,064	$	67,432		$	8,735		$	518,538
Watch		—			647			4,104		263			—		2,575			—			7,589
Special mention		118			1,215			—		—			—		—			—			1,333
	$	43,504		$	212,740		$	112,667	$	57,743		$	22,064	$	70,007		$	8,735		$	527,460
Multi-family residential real estate:
Current period recoveries	$	—		$	—		$	—	$	—		$	—	$	20		$	—		$	20
	$	—		$	—		$	—	$	—		$	—	$	20		$	—		$	20
Nonresidential real estate:
Risk rating
Pass	$	17,618		$	50,898		$	20,436	$	7,787		$	9,024	$	8,288		$	104		$	114,155
Watch		—			2,358			1,503		—			—		—			—			3,861
	$	17,618		$	53,256		$	21,939	$	7,787		$	9,024	$	8,288		$	104		$	118,016
Commercial loans and leases:
Risk rating
Pass	$	43,972		$	130,444		$	62,280	$	32,633		$	3,028	$	1,379		$	66,887		$	340,623
Watch		6,043			7,171			748		371			—		—			2,428			16,761
Special mention		—			—			—		—			—		—			10,587			10,587
Substandard		—			666			—		22			—		—			3,368			4,056
Nonaccrual		11			20,204			524		555			—		—			—			21,294
	$	50,026		$	158,485		$	63,552	$	33,581		$	3,028	$	1,379		$	83,270		$	393,321
Commercial loans and leases:
Current period gross charge-offs	$	(20	)	$	(1,850	)	$	—	$	(306	)	$	—	$	—		$	—		$	(2,176	)
Current period recoveries		—			—			37		40			—		—			—			77
	$	(20	)	$	(1,850	)	$	37	$	(266	)	$	—	$	—		$	—		$	(2,099	)
Consumer:
Risk rating
Pass	$	336		$	8		$	140	$	80		$	247	$	—		$	538		$	1,349
Watch		—			—			—		—			—		—			7			7
Special mention		—			—			—		—			—		—			5			5
Substandard		—			—			—		—			—		—			3			3
	$	336		$	8		$	140	$	80		$	247	$	—		$	553		$	1,364
Consumer:
Current period gross charge-offs	$	—		$	—		$	—	$	—		$	—	$	—		$	(52	)	$	(52	)
Current period recoveries		—			—			—		—			—		—			1			1
	$	—		$	—		$	—	$	—		$	—	$	—		$	(51	)	$	(51	)

Note 14 - Fair Value (Tables)

12 Months Ended

Dec. 31, 2023

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*
December 31, 2023
Securities:
Certificates of deposit	$	—	$	29,513	$	—	$	29,513
Municipal securities		—		934		—		934
U.S. Treasury Notes		112,508		—		—		112,508
U.S. government-sponsored agencies		—		35,391		—		35,391
Mortgage-backed securities - residential		—		3,367		—		3,367
Collateralized mortgage obligations - residential		—		1,003		—		1,003
	$	112,508	$	70,208	$	—	$	182,716

December 31, 2022
Securities:
Certificates of deposit	$	—	$	2,233	$	—	$	2,233
Municipal securities		—		225		—		225
U.S. Treasury Notes		163,103		—		—		163,103
U.S. government-sponsored agencies		—		39,699		—		39,699
Mortgage-backed securities - residential		—		3,881		—		3,881
Collateralized mortgage obligations – residential		—		1,197		—		1,197
	$	163,103	$	47,235	$	—	$	210,338

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*

December 31, 2023
Other real estate owned	$	—	$	—	$	405	$	405
Other foreclosed assets		—		—		387		387

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

	*Fair Value*		*Valuation Technique*	*Unobservable Input*	*Range (Weighted Average)*
December 31, 2023
Other real estate owned	$	405	Sales comparison	Discount applied to valuation		10.0	%
Other foreclosed assets	$	387	Sales comparison	Discount applied to valuation		6.2	%

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

			*Fair Value Measurements at December 31, 2023 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	178,484	$	177,169	$	1,315	$	—	$	178,484
Securities		182,716		112,508		70,236		—		182,744
Loans receivable, net of allowance for credit losses		1,050,761		—		—		997,897		997,897
FHLB and FRB stock		7,490		—		—		—		N/A
Accrued interest receivable		7,542		475		500		6,567		7,542
Financial liabilities
Certificates of deposit		222,391		—		220,222		—		220,222
Borrowings		25,000		—		24,960		—		24,960
Subordinated notes		19,678		—		17,698		—		17,698

			*Fair Value Measurements at December 31, 2022 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	66,771	$	65,967	$	804	$	—	$	66,771
Securities		210,338		163,103		47,230		—		210,333
Loans receivable, net of allowance for credit losses		1,226,743		—		—		1,198,616		1,198,616
FHLB and FRB stock		7,490		—		—		—		N/A
Accrued interest receivable		7,338		514		477		6,347		7,338
Financial liabilities
Certificates of deposit		186,524		—		182,398		—		182,398
Subordinated notes		19,634		—		17,800		—		17,800

Note 3 - Securities - Fair Value of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amortized cost	$ 186,263	$ 218,599
Gross unrealized gains	46	27
Gross unrealized losses	(3,593)	(8,288)
Fair value	182,716	210,338
Certificates of Deposit [Member]
Amortized cost	29,513	2,233
Gross unrealized gains	0	0
Gross unrealized losses	0	0
Fair value	29,513	2,233
US States and Political Subdivisions Debt Securities [Member]
Amortized cost	930	240
Gross unrealized gains	12	0
Gross unrealized losses	(8)	(15)
Fair value	934	225
US Treasury Securities [Member]
Amortized cost	115,920	170,906
Gross unrealized gains	0	0
Gross unrealized losses	(3,412)	(7,803)
Fair value	112,508	163,103
US Government-sponsored Enterprises Debt Securities [Member]
Amortized cost	35,446	40,000
Gross unrealized gains	7	0
Gross unrealized losses	(62)	(301)
Fair value	35,391	39,699
Residential Mortgage-Backed Securities [Member]
Amortized cost	3,431	3,997
Gross unrealized gains	27	27
Gross unrealized losses	(91)	(143)
Fair value	3,367	3,881
Collateralized Mortgage-Backed Securities [Member]
Amortized cost	1,023	1,223
Gross unrealized gains	0	0
Gross unrealized losses	(20)	(26)
Fair value	$ 1,003	$ 1,197

Note 8 - Deposits (Tables)

12 Months Ended

Dec. 31, 2023

Deposit Liabilities, Type [Table Text Block]

	*December 31,*
	*2023*		*2022*
Noninterest-bearing demand deposits	$	260,851	$	280,625
Interest-bearing NOW accounts		306,548		400,416
Money market accounts		297,074		302,863
Savings deposits		174,759		204,506
Certificates of deposit		222,391		186,524
	$	1,261,623	$	1,374,934

Time Deposit Maturities [Table Text Block]

2024	$	174,923
2025		42,276
2026		3,952
2027		108
2028		1,132
	$	222,391

Tabular disclosure of type of deposit liability.

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

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

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (a)
-Subparagraph (2)
-Publisher SEC

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (a)
-Subparagraph (3)
-Publisher SEC

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (a)
-Subparagraph (4)
-Publisher SEC

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (a)
-Subparagraph (5)
-Publisher SEC

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (c)
-Publisher SEC

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (d)
-Publisher SEC

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (e)
-Publisher SEC

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (f)
-Subparagraph (1)
-Publisher SEC

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph (f)
-Subparagraph (2)
-Publisher SEC

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

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

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

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

Note 3 - Securities - Securities With Unrealized Losses (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Count, less than 12 months	2	180
Collateralized mortgage obligations - residential, fair value	$ 8,987	$ 148,388
Unrealized loss, less than 12 months	$ (13)	$ (4,581)
Count, 12 months or more	198	54
Fair value, 12 months or more	$ 134,306	$ 58,835
Unrealized loss, 12 months or more	$ (3,580)	$ (3,707)
Count, total	200	234
Fair value, total	$ 143,293	$ 207,223
Unrealized loss, total	$ (3,593)	$ (8,288)
US States and Political Subdivisions Debt Securities [Member]
Count, less than 12 months	0	1
Collateralized mortgage obligations - residential, fair value	$ 0	$ 225
Unrealized loss, less than 12 months	$ 0	$ (15)
Count, 12 months or more	1	0
Fair value, 12 months or more	$ 217	$ 0
Unrealized loss, 12 months or more	$ (8)	$ 0
Count, total	1	1
Fair value, total	$ 217	$ 225
Unrealized loss, total	$ (8)	$ (15)
US Treasury Securities [Member]
Count, less than 12 months	0	147
Collateralized mortgage obligations - residential, fair value	$ 0	$ 104,439
Unrealized loss, less than 12 months	$ 0	$ (4,104)
Count, 12 months or more	170	53
Fair value, 12 months or more	$ 112,508	$ 58,664
Unrealized loss, 12 months or more	$ (3,412)	$ (3,699)
Count, total	170	200
Fair value, total	$ 112,508	$ 163,103
Unrealized loss, total	$ (3,412)	$ (7,803)
US Government-sponsored Enterprises Debt Securities [Member]
Count, less than 12 months	2	9
Collateralized mortgage obligations - residential, fair value	$ 8,987	$ 39,699
Unrealized loss, less than 12 months	$ (13)	$ (301)
Count, 12 months or more	4	0
Fair value, 12 months or more	$ 17,951	$ 0
Unrealized loss, 12 months or more	$ (49)	$ 0
Count, total	6	9
Fair value, total	$ 26,938	$ 39,699
Unrealized loss, total	$ (62)	$ (301)
Residential Mortgage-Backed Securities [Member]
Count, less than 12 months	0	18
Collateralized mortgage obligations - residential, fair value	$ 0	$ 3,016
Unrealized loss, less than 12 months	$ 0	$ (143)
Count, 12 months or more	17	0
Fair value, 12 months or more	$ 2,627	$ 0
Unrealized loss, 12 months or more	$ (91)	$ 0
Count, total	17	18
Fair value, total	$ 2,627	$ 3,016
Unrealized loss, total	$ (91)	$ (143)
Collateralized Mortgage-Backed Securities [Member]
Count, less than 12 months	0	5
Collateralized mortgage obligations - residential, fair value	$ 0	$ 1,009
Unrealized loss, less than 12 months	$ 0	$ (18)
Count, 12 months or more	6	1
Fair value, 12 months or more	$ 1,003	$ 171
Unrealized loss, 12 months or more	$ (20)	$ (8)
Count, total	6	6
Fair value, total	$ 1,003	$ 1,180
Unrealized loss, total	$ (20)	$ (26)

Note 5 - Foreclosed Assets - Real Estate Acquired Through Foreclosure (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Other real estate owned, gross	$ 472,000	$ 472,000
Other real estate owned, valuation allowance	(67,000)	0
Other real estate owned	405,000	472,000
Other foreclosed assets, gross	2,416,000	4,000
Other foreclosed assets, valuation allowance	(44,000)	0
Other foreclosed assets	2,372,000	4,000
Other real estate owned and other foreclosed assets, gross	2,888,000	476,000
Other real estate owned and other foreclosed assets, valuation allowance	(111,000)	0
Total	$ 2,777,000	$ 476,000

Note 9 - Borrowings and Subordinated Notes

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Text Block]

NOTE 9 — BORROWINGS AND SUBORDINATED NOTES

Borrowings and subordinated notes were as follows:

	*December 31,*
	*2023*					*2022*
	*Contractual Rate*			*Amount*		*Contractual Rate*			*Amount*
Fixed-rate advance from FHLB, due September 16, 2024		4.55	%	$	5,000		—	%	$	—
Fixed-rate advance from FHLB, due March 17, 2025		4.27	%		5,000		—	%		—
Fixed-rate advance from FHLB, due September 17, 2025		4.20	%		5,000		—	%		—
Fixed-rate advance from FHLB, due March 17, 2026		4.15	%		5,000		—	%		—
Fixed-rate advance from FHLB, due September 17, 2026		4.06	%		5,000		—	%		—
Subordinated notes, due May 15, 2031		3.75	%		19,678		3.75	%		19,634
Line of credit, due March 29, 2024		8.00	%		—		6.75	%		—

The Company maintains a collateral pledge agreement covering secured advances whereby the Company has agreed to keep on hand, free of all other pledges, liens, and encumbrances, specifically identified whole first mortgages on improved residential property not more than 90 days delinquent to secure advances from the FHLB. All of the Bank’s FHLB common stock is pledged as additional collateral for these advances. At December 31, 2023, $12.1 million and $385.7 million of first mortgage and multi-family residential real estate loans, respectively, collateralized potential advances. At December 31, 2023, we had the ability to borrow an additional $341.6 million under our credit facilities with the FHLB. We also have the ability to pledge U.S. Treasury Notes and U.S. government-sponsored agencies of $144.9 million for FHLB advances. The Company also had available pre-approved overnight federal funds borrowing. At December 31, 2023 and 2022, there was no outstanding balance on these lines.

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 December 31, 2023 and 2022 there were $322,000 and $366,000, 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 0.50%, 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 29, 2024. The line of credit had no outstanding balance at December 31, 2023 and 2022.

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.

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

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

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

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

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

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

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

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

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

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

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

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

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

Note 5 - Foreclosed Assets (Tables)

12 Months Ended

Dec. 31, 2023

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

	*December 31, 2023*							*December 31, 2022*
	*Balance*		*Valuation Allowance*			*Net Balance*		*Balance*		*Valuation Allowance*		*Net Balance*
Other real estate owned	$	472	$	(67	)	$	405	$	472	$	—	$	472
Other foreclosed assets		2,416		(44	)		2,372		4		—		4
	$	2,888	$	(111	)	$	2,777	$	476	$	—	$	476

Roll Forward of Foreclosed Assets [Table Text Block]

	*At and For the Years Ended December 31,*
	*2023*			*2022*
Beginning balance	$	476		$	725
New foreclosed assets		2,859			791
Valuation adjustments		(111	)		(31	)
Valuation reductions from sales		—			258
Direct write-downs		(70	)		—
Sales		(377	)		(1,267	)
Ending balance	$	2,777		$	476

Foreclosed Assets, Valuation Allowance [Table Text Block]

	*At and For the Years Ended December 31,*
	*2023*		*2022*
Beginning balance	$	—	$	227
Additions charged to expense		111		31
Reductions from sales		—		(258	)
Ending balance	$	111	$	—

Note 13 - Loan Commitments and Other Off-balance-sheet Activities (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)
Commitments To Extend Credit, Duration Of Extension (Day)	60 days
Commitments to Extend Credit [Member]
Notional Or Contractual Credit, Extension Commitments, Fixed Interest Rate Loan	$ 917,000
Commitments to Extend Credit [Member] \| Minimum [Member]
Notional Or Contractual Credit Extension Commitments, Fixed Interest Rate	5.10%
Notional Or Contractual Credit Extension Commitments, Loan Maturity (Year)	29 years
Commitments to Extend Credit [Member] \| Maximum [Member]
Notional Or Contractual Credit Extension Commitments, Fixed Interest Rate	8.93%
Notional Or Contractual Credit Extension Commitments, Loan Maturity (Year)	5 years

Note 6 - Premises and Equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6 – PREMISES AND EQUIPMENT

Year-end premises and equipment are as follows:

	*December 31,*
	*2023*			*2022*
Land and land improvements	$	11,730		$	12,518
Buildings and improvements		30,044			32,497
Furniture and equipment		10,807			10,793
Computer equipment		5,197			5,267
		57,778			61,075
Accumulated depreciation		(34,828	)		(36,119	)
	$	22,950		$	24,956

Depreciation of premises and equipment was $2.1 million and $2.0 million for the years ended December 31, 2023 and 2022, respectively.

Note 9 - Borrowings and Subordinated Notes - Advances From the FHLB (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Subordinated notes, net of unamortized issuance costs	$ 19,678	$ 19,634
Line of credit, due March 31, 2022, interest rate	8.00%	6.75%
Line of credit, due March 29, 2024	$ 0	$ 0
Subordinated Debt [Member]
Subordinated notes, due May 15, 2031	3.75%	3.75%
Subordinated notes, net of unamortized issuance costs	$ 19,678	$ 19,634
Fix Rate Advance Due September 16, 2024 [Member]
Fixed-rate advance from FHLB, interest rate	4.55%	0.00%
Fixed-rate advance from FHLB	$ 5,000	$ 0
Fix Rate Advance Due March 17, 2025 [Member]
Fixed-rate advance from FHLB, interest rate	4.27%	0.00%
Fixed-rate advance from FHLB	$ 5,000	$ 0
Fix Rate Advance Due September 17, 2025 [Member]
Fixed-rate advance from FHLB, interest rate	4.20%	0.00%
Fixed-rate advance from FHLB	$ 5,000	$ 0
Fix Rate Advance Due March 17, 2026 [Member]
Fixed-rate advance from FHLB, interest rate	4.15%	0.00%
Fixed-rate advance from FHLB	$ 5,000	$ 0
Fix Rate Advance Due September 17, 2026 [Member]
Fixed-rate advance from FHLB, interest rate	4.06%	0.00%
Fixed-rate advance from FHLB	$ 5,000	$ 0

Insider Trading Arrangements

12 Months Ended

Dec. 31, 2023

Insider Trading Arr Line Items

Material Terms of Trading Arrangement [Text Block]

ITEM 9B.

OTHER INFORMATION

Not Applicable.

Rule 10b5-1 Arrangement Adopted [Flag]

false

Non-Rule 10b5-1 Arrangement Adopted [Flag]

false

Rule 10b5-1 Arrangement Terminated [Flag]

false

Non-Rule 10b5-1 Arrangement Terminated [Flag]

false

Note 5 - Foreclosed Assets (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Mortgage Loans in Process of Foreclosure, Amount	$ 0	$ 0
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Total	2,777	$ 476
Foreclosed Residential Real Estate Properties, Physical Possession Without Title [Member]
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Total	$ 0

Note 11 - Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Actual*					*Required for Capital Adequacy Purposes*
	*Amount*		*Ratio*			*Amount*		*Ratio*
December 31, 2023
Community Bank Leverage Ratio	$	161,037		10.85	%	$	133,577		9.00	%
December 31, 2022
Community Bank Leverage Ratio	$	165,252		10.31	%	$	144,288		9.00	%

Note 2 - Earnings Per Share - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income available to common stockholders	$ 9,393	$ 10,494
Basic and diluted weighted average common shares outstanding (in shares)	12,622,882	13,071,742
Basic and diluted earnings per common share (in dollars per share)	$ 0.74	$ 0.8

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

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Note 13 - Loan Commitments and Other Off-balance-sheet Activities (Tables)

12 Months Ended

Dec. 31, 2023

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

	*December 31,*
	*2023*		*2022*
Financial instruments wherein contractual amounts represent credit risk
Commitments to extend credit	$	1,829	$	24,524
Standby letters of credit		7,566		7,577
Unused lines of credit		123,452		129,607

Note 10 - Income Taxes - Schedule of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current expense	$ 3,012	$ 3,578
Deferred expense	347	(237)
Total income tax expense	$ 3,359	$ 3,341

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

Note 14 - Fair Value - Financial Assets At Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Securities	$ 182,716	$ 210,338
Certificates of Deposit [Member]
Securities	29,513	2,233
US States and Political Subdivisions Debt Securities [Member]
Securities	934	225
US Treasury and Government [Member]
Securities	112,508
US Government-sponsored Enterprises Debt Securities [Member]
Securities	35,391	39,699
Residential Mortgage-Backed Securities [Member]
Securities	3,367	3,881
Collateralized Mortgage-Backed Securities [Member]
Securities	1,003	1,197
US Treasury Securities [Member]
Securities	112,508	163,103
Fair Value, Inputs, Level 1 [Member]
Securities	112,508	163,103
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	0
Fair Value, Inputs, Level 1 [Member] \| US Treasury and Government [Member]
Securities	112,508
Fair Value, Inputs, Level 1 [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Securities	0	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		163,103
Fair Value, Inputs, Level 2 [Member]
Securities	70,208	47,235
Fair Value, Inputs, Level 2 [Member] \| Certificates of Deposit [Member]
Securities	29,513	2,233
Fair Value, Inputs, Level 2 [Member] \| US States and Political Subdivisions Debt Securities [Member]
Securities	934	225
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	35,391	39,699
Fair Value, Inputs, Level 2 [Member] \| Residential Mortgage-Backed Securities [Member]
Securities	3,367	3,881
Fair Value, Inputs, Level 2 [Member] \| Collateralized Mortgage-Backed Securities [Member]
Securities	1,003	1,197
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	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	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 - Leases - Classification of Right of Use and Lease Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Gross carrying amount	$ 7,671	$ 7,671
New lease obligation	1,354	0
Accumulated amortization	(5,082)	(3,964)
Other Assets [Member]
Net recorded value	3,943	3,707
Other Liabilities [Member]
Right of use lease obligations	$ 3,943	$ 3,707

Note 4 - Loans Receivable

12 Months Ended

Dec. 31, 2023

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

NOTE 4 – LOANS RECEIVABLE

The summary of loans receivable by class of loans is as follows:

	*December 31,*
	*2023*			*2022*
One-to-four family residential real estate	$	18,945		$	23,133
Multi-family residential real estate		527,460			537,394
Nonresidential real estate		118,016			119,705
Commercial loans and leases		393,321			553,056
Consumer		1,364			1,584
		1,059,106			1,234,872
Allowance for credit losses		(8,345	)		(8,129	)
Loans, net	$	1,050,761		$	1,226,743

Net deferred loan origination costs included in the table above were $1.7 million and $1.6 million as of December 31, 2023 and 2022, respectively.

Loan Origination/Risk Management. The Company has certain lending policies and procedures in place that are designed to maximize loan income within an acceptable level of risk. The Company reviews and approves these policies and procedures on a periodic basis. A reporting system supplements the review process by providing management with frequent reports related to loan production, loan quality, concentrations of credit, loan delinquencies and nonperforming and potential problem loans via trend and risk rating migration.

The Company originates multi-family residential real estate, nonresidential real estate, commercial loans, commercial leases and equipment finance transactions, and a limited quantity of construction and land loans. We originated one-to-four family residential real estate loans until December 31, 2017. We also occasionally purchase and sell loan participations. The following briefly describes our principal loan products.

Multi-family Residential Real Estate

Multi-family residential real estate loans generally are secured by multi-family rental properties such as apartment buildings or mixed-use properties, including subsidized apartment units. In general, loan amounts range between $500,000 and $8.5 million at December 31, 2023. Approximately 40% of the collateral is located outside of our primary market area; however, we do not have a concentration in any single market in excess of 25% of our loan portfolio outside of our primary market area. In underwriting multi-family residential real estate loans, the Company considers a number of factors, which include the projected net cash flow to the loan’s debt service requirement (generally requiring a minimum ratio of 120%), the age and condition of the collateral, the financial resources and income level of the borrower, the borrower’s experience in owning or managing similar properties and, proximity to diverse employment opportunities. Multi-family residential loans are generally originated in amounts up to 80% of the appraised value of the property securing the loan; however, the first lien is typically limited to 65% loan-to-value (“LTV”) or lower, with a second-lien loan permitted up to 80% LTV. Personal guarantees are usually obtained on multi-family residential real estate loans. The Company requires title insurance insuring the priority of our lien on real estate collateral, fire and extended coverage casualty insurance, and, if appropriate, flood insurance.

Loans secured by multi-family residential real estate generally involve a greater degree of credit risk as a result of several factors, including the concentration of principal in a limited number of loans and borrowers, the effects of general economic conditions on income producing properties, and the increased difficulty of evaluating and monitoring these types of loans. Furthermore, the repayment of loans secured by multi-family residential real estate typically depends upon the successful operation of the related real estate property. If the cash flow from the project is reduced below acceptable thresholds, the borrower’s ability to repay the loan may be impaired.

Nonresidential Real Estate

The Company originates nonresidential real estate loans principally secured by first liens on non-owner occupied or owner-occupied commercial real estate including light industrial/flex buildings, shopping centers, community office buildings and mixed-use developments and, to a much lesser extent, more specialized properties such as nursing homes and other healthcare facilities. Substantially all of our nonresidential real estate loans are secured by properties located in our primary market area.

The Company emphasizes nonresidential real estate loans with initial principal balances between $500,000 and $7.5 million. The Company’s nonresidential real estate loans are generally written as balloon mortgages with maturities of three or five years. Amortization on these loans is typically based on 20- to 30-year schedules. The Company also originates some 15-year fixed-rate, fully amortizing loans.

In the underwriting of nonresidential real estate loans, the Company generally lends up to 80% of the property’s appraised value, however, the first lien is typically limited to 65% LTV or lower, with a second-lien loan permitted up to 80% LTV. Decisions to lend are based on the economic viability of the property as the primary source of repayment and the creditworthiness of the borrower. In evaluating a proposed nonresidential real estate loan, we emphasize the ratio of the property’s projected net cash flow to the loan’s debt service requirement (generally requiring a minimum ratio of 120%), computed after deduction for a vacancy factor and property expenses we deem appropriate. Personal guarantees are usually pursued and obtained from nonresidential real estate borrowers. The Company requires title insurance insuring the priority of our lien on real estate collateral and fire and extended coverage casualty insurance.

Nonresidential real estate loans generally carry higher interest rates and have shorter terms and typically involve larger loan balances concentrated with single borrowers or groups of related borrowers. In addition, the payment of loans secured by income-producing properties typically depends on the successful operation of the related real estate project and thus may be subject to a greater extent to adverse conditions in the real estate market and in the general economy.

Construction and Land Loans

Although the Company does not actively originate construction and land loans presently, construction and land loans generally consist of land acquisition loans to help finance the purchase of land intended for further development, including single-family homes, multi-family housing and commercial income property, development loans to builders in our market area to finance improvements to real estate, consisting mostly of single-family subdivisions, typically to finance the cost of utilities, roads, sewers and other development costs.

Commercial Loans and Leases

The commercial loan and lease category includes all commercial credit facilities extended for the purpose of financing working capital or operating assets, including Equipment Finance, Commercial Finance and Community Finance exposures. In general, commercial credit decisions are based upon our assessment of the borrower’s cash flow, proposed collateral, business and credit history and any additional positive or negative credit risk factors, such as personal or corporate guarantors. In addition to evaluating the borrower’s financial condition, we consider the adequacy of the primary and secondary sources of repayment for the loan. Independent reports of the borrower’s credit history supplement our analysis of the borrower’s creditworthiness and at times may be supplemented with trade credit reports or verifications of credit or assets. We review proposed collateral for a secured transaction to determine its use in business operations, and its potential value as a secondary source of repayment. Where applicable, we evaluate personal or corporate guarantors’ financial capacity and credit history as a tertiary source of repayment. Commercial business loans generally have higher interest rates because they have a higher risk of default since their repayment generally depends on the successful operation of the borrower’s business and the sufficiency of any collateral. Pricing of commercial loans is based primarily on the overall credit risk of the credit exposure, with due consideration given to borrowers with appropriate deposit relationships.

Equipment Finance

The Company lends money for equipment and software finance transactions (collectively, “equipment finance transactions”) on a national basis. The Company originates equipment finance transactions through equipment leasing companies, banks, vendors and other market sources. Generally, equipment finance transactions are secured by an assignment of the payments due under the obligation and by a security interest in the assets financed. In most cases, the obligor acknowledges our security interest in the assets financed and agrees to send all payments directly to us or to a third-party paying agency. Consequently, the Company underwrites equipment finance transactions by examining the creditworthiness of the obligor and any surety, and the purpose, use and value of the assets financed for collateral purposes. Equipment finance transactions are generally non-recourse to the originating company.

The Company conducts equipment finance transactions for state and local governments, publicly-traded companies with and without public debt ratings, privately-held companies, and small businesses. In general, the Company conducts software finance transactions only for investment-grade State government or investment-grade corporate obligors. The Company discontinued equipment finance and software finance transactions with the U.S. Government in the first quarter of 2023 due to the government’s failure to timely remit scheduled payments on two transactions in 2023, for which the Company is now pursuing remedies under the Contract Disputes Act of 1978. Generally, the Company’s equipment finance transactions are secured primarily by technology equipment, medical equipment, material handling equipment and other capital equipment; however, licenses for software essential for the operation of financed equipment, or to the operations of the obligor, are also eligible for financing. Generally, equipment finance transactions have a maximum maturity of five years, repaid on a fully-amortizing basis. Our total equipment finance portfolio as of December 31, 2023 was $303.3 million. We have $82.3 million in total equipment or software finance credit exposure to 26 departments or agencies of the U.S. Government, of which the ten largest exposures total $71.5 million, with a portfolio average credit exposure amount of $3.2 million at December 31, 2023. We have $50.0 million in total equipment or software finance credit exposure to 61 state or local governments, of which the ten largest exposures total $33.4 million, with a portfolio average amount of $819,000 at December 31, 2023. We have $138.8 million in total commercial equipment finance transactions to 191 corporate and middle-market obligors, with the ten largest exposures totaling $50.9 million, with a portfolio average amount of $727,000 at December 31, 2023. We have $32.2 million in total small business equipment finance credit exposure to 608 obligors, with a portfolio average amount of $53,000 at December 31, 2023.

Commercial Finance

The Company lends money to finance small- and medium-size businesses for working capital purposes on a national basis. The Company offers traditional commercial lines of credit, asset-based lines of credit and accounts receivable factoring to companies in manufacturing, distribution/logistics, health care and professional services sectors, including contractors of the U.S. Government; however, not all types of commercial finance credit facilities are presently available to all business sectors. Commercial finance borrowers are typically subject to more stringent liquidity and collateral underwriting, and ongoing credit monitoring practices, than traditional commercial bank credit borrowers. Generally, commercial finance transactions have a maximum maturity of two years. The maximum outstanding credit commitment to any commercial finance borrower is $24 million, however, the average commercial finance credit commitment was $814,000 at December 31, 2023 .

Community Finance

The Company makes various types of secured and unsecured commercial loans to for-profit, not-for-profit and local government borrowers in our primary market area for the purpose of financing equipment acquisition, expansion, working capital and other general business purposes. The terms of these loans generally range from less than one year to five years. The loans are either negotiated on a fixed-rate basis or carry adjustable interest rates indexed to (i) a lending rate that is determined internally, or (ii) a short-term market rate index.

Allowance for Credit Losses - Loans

The following table represents the activity in the ACL by class of loans:

	*One-to-four family residential real estate*			*Multi-family residential real estate*			*Nonresidential real estate*			*Commercial loans and leases*			*Consumer*			*Total*
December 31, 2023
Beginning balance, prior to adoption of ASC 326	$	281		$	4,017		$	1,234		$	2,548		$	49		$	8,129
Impact of adopting ASC 326		99			630			66			1,122			(10	)		1,907
Beginning balance, after adoption of ASC 326		380			4,647			1,300			3,670			39			10,036
Provision for (recovery of) credit losses		(129	)		(118	)		(134	)		732			44			395
Loans charged off		(1	)		—			—			(2,176	)		(52	)		(2,229	)
Recoveries		45			20			—			77			1			143
	$	295		$	4,549		$	1,166		$	2,303		$	32		$	8,345

December 31, 2022
Beginning balance	$	331		$	3,377		$	1,311		$	1,652		$	44		$	6,715
Provision for credit losses		15			620			111			1,032			50			1,828
Loans charged off		(76	)		—			(192	)		(156	)		(61	)		(485	)
Recoveries		11			20			4			20			16			71
	$	281		$	4,017		$	1,234		$	2,548		$	49		$	8,129

As of December 31, 2023 we had $335,000 recorded as an unfunded commitment reserve, included in other liabilities on the Consolidated Statements of Financial Condition.

The following tables present the balance in the ACL and loans receivable by class of loans based on evaluation method. Allocation of a portion of the ACL to one category does not preclude its availability to absorb losses in other categories:

	*One-to-four family residential real estate*		*Multi-family residential real estate*		*Nonresidential real estate*		*Commercial loans and leases*		*Consumer*		*Total*
December 31, 2023
Loans:
Loans individually evaluated	$	67	$	—	$	—	$	21,982	$	—	$	22,049
Loans collectively evaluated		18,878		527,460		118,016		371,339		1,364		1,037,057
	$	18,945	$	527,460	$	118,016	$	393,321	$	1,364	$	1,059,106
ACL:
Loans individually evaluated	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated		295		4,549		1,166		2,303		32		8,345
	$	295	$	4,549	$	1,166	$	2,303	$	32	$	8,345

	*One-to-four family residential real estate*		*Multi-family residential real estate*		*Nonresidential real estate*		*Commercial loans and leases*		*Consumer*		*Total*
December 31, 2022
Loans:
Loans individually evaluated	$	752	$	473	$	—	$	1,487	$	—	$	2,712
Loans collectively evaluated		22,381		536,921		119,705		551,569		1,584		1,232,160
	$	23,133	$	537,394	$	119,705	$	553,056	$	1,584	$	1,234,872
ACL:
Loans individually evaluated	$	—	$	—	$	—	$	—	$	—	$	—
Loans collectively evaluated		281		4,017		1,234		2,548		49		8,129
	$	281	$	4,017	$	1,234	$	2,548	$	49	$	8,129

Individually Evaluated Loans

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

	*Loan Balance*		*Recorded Investment*		*Partial Charge- off*		*Allowance for Credit Losses Allocated*		*Average Investment*		*Interest Income Recognized*
December 31, 2023
With no related allowance recorded
One-to-four family residential real estate	$	66	$	67	$	—	$	—	$	76	$	4
Commercial loans and leases		24,036		21,982		469		—		16,542		35
	$	24,102	$	22,049	$	469	$	—	$	16,618	$	39

December 31, 2022
With no related allowance recorded
One-to-four family residential real estate	$	752	$	752	$	—	$	—	$	1,143	$	29
Multi-family residential real estate		473		473		—		—		590		27
Commercial loans and leases		1,606		1,487		49		—		445		47
	$	2,831	$	2,712	$	49	$	—	$	2,178	$	103

Nonaccrual loans

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

	*Nonaccrual Loans*		*Loans Past Due Over 90 Days, still accruing*
December 31, 2023
One-to-four family residential real estate	$	37	$	—
Commercial loans and leases		21,294		1,007
	$	21,331	$	1,007
December 31, 2022
One-to-four family residential real estate	$	92	$	—
Commercial loans and leases		1,310		238
Consumer		5		—
	$	1,407	$	238

Nonaccrual loans and individually evaluated 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 and loans individually evaluated.

The Company’s reserve for uncollected loan interest was $1.4 million and $38,000 at December 31, 2023 and 2022, respectively. When a loan is on nonaccrual status and the ultimate collectability of the total principal of a 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. In all cases, the average balances are calculated based on the month–end balances of the financing receivables within the period reported.

Past Due Loans

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

	*30-59 Days Past Due*		*60-89 Days Past Due*		*Greater Than 89 Days Past Due*		*Total Past Due*		*Nonaccrual*		*Current*		*Total*
December 31, 2023
One-to-four family residential real estate loans	$	12	$	18	$	—	$	30	$	37	$	18,878	$	18,945
Multi-family residential real estate:
Senior notes		—		—		—		—		—		485,281		485,281
Junior notes		—		—		—		—		—		42,179		42,179
Nonresidential real estate:
Owner occupied		—		—		—		—		—		20,901		20,901
Non-owner occupied		—		—		—		—		—		97,115		97,115
Commercial loans and leases:
Commercial		234		26		666		926		2,285		208,770		211,981
Equipment finance - Government		3,147		5,028		—		8,175		18,956		105,134		132,265
Equipment finance - Corporate Investment-grade		7		—		341		348		53		48,674		49,075
Consumer		8		5		—		13		—		1,351		1,364
	$	3,408	$	5,077	$	1,007	$	9,492	$	21,331	$	1,028,283	$	1,059,106

	*30-59 Days Past Due*		*60-89 Days Past Due*		*Greater Than 89 Days Past Due*		*Total Past Due*		*Nonaccrual*		*Current*		*Total*
December 31, 2022
One-to-four family residential real estate loans	$	411	$	19	$	—	$	430	$	92	$	22,611	$	23,133
Multi-family residential real estate:
Senior notes		31		—		—		31		—		494,957		494,988
Junior notes		—		—		—		—		—		42,406		42,406
Nonresidential real estate:
Owner occupied		—		—		—		—		—		22,617		22,617
Non-owner occupied		—		—		—		—		—		97,088		97,088
Commercial loans and leases:
Commercial		2,424		336		111		2,871		1,310		279,272		283,453
Equipment finance - Government		2,034		5,106		—		7,140		—		204,443		211,583
Equipment finance - Corporate Investment-grade		—		81		127		208		—		57,812		58,020
Consumer		12		4		—		16		5		1,563		1,584
	$	4,912	$	5,546	$	238	$	10,696	$	1,407	$	1,222,769	$	1,234,872

During the year ended December 31, 2023, the Company had no loan modifications that meet the definition described in ASU 2022-02 “Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures” for additional reporting.

At December 31, 2022, the Company evaluated loan extensions or modifications not qualified under Section 4013 of the CARES Act or under OCC Bulletin 2020-35 in accordance with FASB ASC 340-10 with respect to the classification of the loan as a Troubled Debt Restructuring (“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 December 31, 2022.

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 as to credit risk. Risk ratings are updated any time the situation warrants. The Company uses the following definitions for risk ratings:

Pass. This category includes loans that are all considered acceptable credits, ranging from investment or near investment grade, to loans made to borrowers who exhibit credit fundamentals that meet or exceed industry standards.

Watch. A “Watch List” loan is a loan that requires elevated monitoring because it does not conform to the applicable published loan policy or loan product underwriting standards, evidences intermittent past due payments or because of other matters of possible concern.

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.

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

	*Pass*		*Watch*		*Special Mention*		*Substandard*		*Substandard Nonaccrual*		*Total*
December 31, 2023
One-to-four family residential real estate	$	18,492	$	144	$	—	$	272	$	37	$	18,945
Multi-family residential real estate		518,538		7,589		1,333		—		—		527,460
Nonresidential real estate		114,155		3,861		—		—		—		118,016
Commercial loans and leases		340,623		16,761		10,587		4,056		21,294		393,321
Consumer		1,349		7		5		3		—		1,364
	$	993,157	$	28,362	$	11,925	$	4,331	$	21,331	$	1,059,106

	*Pass*		*Watch*		*Special Mention*		*Substandard*		*Substandard Nonaccrual*		*Total*
December 31, 2022
One-to-four family residential real estate	$	22,648	$	62	$	4	$	327	$	92	$	23,133
Multi-family residential real estate		534,253		3,141		—		—		—		537,394
Nonresidential real estate		116,635		3,070		—		—		—		119,705
Commercial loans and leases		523,889		22,299		1,517		4,041		1,310		553,056
Consumer		1,559		12		4		4		5		1,584
	$	1,198,984	$	28,584	$	1,525	$	4,372	$	1,407	$	1,234,872

	*Term Loans Amortized Cost Basis by Origination Year*
	*2023*			*2022*			*2021*		*2020*			*2019*		*Prior*			*Revolving loans*			*Total*
December 31, 2023

*One-to-four family residential real estate loans:*
Risk-rating
Pass	$	489		$	—		$	—	$	130		$	—	$	14,069		$	3,804		$	18,492
Watch		—			—			—		—			—		144			—			144
Substandard		—			—			—		—			—		127			145			272
Nonaccrual		—			—			—		—			—		16			21			37
	$	489		$	—		$	—	$	130		$	—	$	14,356		$	3,970		$	18,945
*One-to-four family residential real estate loans:*
Current period gross charge-offs	$	—		$	—		$	—	$	—		$	—	$	(1	)	$	—		$	(1	)
Current period recoveries		—			—			—		—			—		45			—			45
	$	—		$	—		$	—	$	—		$	—	$	44		$	—		$	44
Multi-family residential real estate:
Risk rating
Pass	$	43,386		$	210,878		$	108,563	$	57,480		$	22,064	$	67,432		$	8,735		$	518,538
Watch		—			647			4,104		263			—		2,575			—			7,589
Special mention		118			1,215			—		—			—		—			—			1,333
	$	43,504		$	212,740		$	112,667	$	57,743		$	22,064	$	70,007		$	8,735		$	527,460
Multi-family residential real estate:
Current period recoveries	$	—		$	—		$	—	$	—		$	—	$	20		$	—		$	20
	$	—		$	—		$	—	$	—		$	—	$	20		$	—		$	20
Nonresidential real estate:
Risk rating
Pass	$	17,618		$	50,898		$	20,436	$	7,787		$	9,024	$	8,288		$	104		$	114,155
Watch		—			2,358			1,503		—			—		—			—			3,861
	$	17,618		$	53,256		$	21,939	$	7,787		$	9,024	$	8,288		$	104		$	118,016
Commercial loans and leases:
Risk rating
Pass	$	43,972		$	130,444		$	62,280	$	32,633		$	3,028	$	1,379		$	66,887		$	340,623
Watch		6,043			7,171			748		371			—		—			2,428			16,761
Special mention		—			—			—		—			—		—			10,587			10,587
Substandard		—			666			—		22			—		—			3,368			4,056
Nonaccrual		11			20,204			524		555			—		—			—			21,294
	$	50,026		$	158,485		$	63,552	$	33,581		$	3,028	$	1,379		$	83,270		$	393,321
Commercial loans and leases:
Current period gross charge-offs	$	(20	)	$	(1,850	)	$	—	$	(306	)	$	—	$	—		$	—		$	(2,176	)
Current period recoveries		—			—			37		40			—		—			—			77
	$	(20	)	$	(1,850	)	$	37	$	(266	)	$	—	$	—		$	—		$	(2,099	)
Consumer:
Risk rating
Pass	$	336		$	8		$	140	$	80		$	247	$	—		$	538		$	1,349
Watch		—			—			—		—			—		—			7			7
Special mention		—			—			—		—			—		—			5			5
Substandard		—			—			—		—			—		—			3			3
	$	336		$	8		$	140	$	80		$	247	$	—		$	553		$	1,364
Consumer:
Current period gross charge-offs	$	—		$	—		$	—	$	—		$	—	$	—		$	(52	)	$	(52	)
Current period recoveries		—			—			—		—			—		—			1			1
	$	—		$	—		$	—	$	—		$	—	$	—		$	(51	)	$	(51	)

Note 15 - Revenue From Contracts With Customers - Noninterest Income (Details) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Revenue from contract with customer

$ 3,318,000

$ 3,271,000

Loan servicing fees

^[1]

532,000

590,000

Losses on sales of securities (1)

^[1]

(454,000)

Gain on sale of premises and equipment

9,000

Valuation adjustment on bank premises held-for-sale (1)

$ (553,000)

$ (49,000)

(602,000)

^[1]

Loss on bank-owned life insurance (1)

(346,000)

(39,000)

Bank-owned life insurance death benefit (1)

446,000

Revenue from contract with customer

^[1]

680,000

555,000

Total noninterest income

4,417,000

5,976,000

Deposit Account [Member]

3,318,000

3,271,000

Bank Servicing [Member]

Revenue from contract with customer

$ 1,280,000

$ 1,153,000

[1]	Not within the scope of ASC 606

Note 12 - Employee Benefit Plan

12 Months Ended

Dec. 31, 2023

Compensation and Employee Benefit Plans [Text Block]

NOTE 12 – EMPLOYEE BENEFIT PLAN

Profit Sharing Plan/401(k) Plan. The Company has a defined contribution plan (“profit sharing plan”) covering all of its eligible employees. Employees are eligible to participate in the profit sharing plan after attainment of age 21 and completion of one year of service. The Company provides a match of $0.50 on each $1.00 of contribution up to 6% of eligible compensation. The Company may also contribute an additional amount annually at the discretion of the Board of Directors. Contributions totaling $333,000 and $274,000 were made for the years ended December 31, 2023 and 2022, respectively.

Note 14 - Fair Value

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Text Block]

NOTE 14 – 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).

Loans Evaluated Individually: The Company does not record portfolio loans at fair value on a recurring basis. However, periodically, a loan is evaluated individually and is reported at the fair value of the underlying collateral, less estimated costs to sell, if repayment is expected solely from the collateral. If the collateral value is not sufficient, a specific reserve is recorded. Collateral values are estimated using a combination of observable inputs, including recent appraisals, and unobservable inputs based on customized discounting criteria. Due to the significance of unobservable inputs, fair values of individually evaluated collateral dependent loans have been classified as Level 3.

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.

Premises held-for-sale: At the time of transfer to held-for sale, these assets 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. These assets are evaluated on a quarterly basis for additional impairment and adjusted accordingly. During 2023, we recorded additional valuation adjustments of $49,000 on our Hazel Crest branch office based on the purchase price reflected in the pending sale agreement for the facility.

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*
December 31, 2023
Securities:
Certificates of deposit	$	—	$	29,513	$	—	$	29,513
Municipal securities		—		934		—		934
U.S. Treasury Notes		112,508		—		—		112,508
U.S. government-sponsored agencies		—		35,391		—		35,391
Mortgage-backed securities - residential		—		3,367		—		3,367
Collateralized mortgage obligations - residential		—		1,003		—		1,003
	$	112,508	$	70,208	$	—	$	182,716

December 31, 2022
Securities:
Certificates of deposit	$	—	$	2,233	$	—	$	2,233
Municipal securities		—		225		—		225
U.S. Treasury Notes		163,103		—		—		163,103
U.S. government-sponsored agencies		—		39,699		—		39,699
Mortgage-backed securities - residential		—		3,881		—		3,881
Collateralized mortgage obligations – residential		—		1,197		—		1,197
	$	163,103	$	47,235	$	—	$	210,338

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*

December 31, 2023
Other real estate owned	$	—	$	—	$	405	$	405
Other foreclosed assets		—		—		387		387

At December 31, 2023 and December 31, 2022 there were no individually evaluated loans that were measured using the fair value of the collateral for collateral– dependent loans and which had specific valuation allowances.

Foreclosed assets are carried at the lower of cost or fair value less costs to sell. At December 31, 2023, other real estate owned has a carrying value of $472,000 less a valuation allowance of $67,000, or $405,000, and other foreclosed assets has a carrying value of $431,000 less a valuation allowance of $44,000, or $387,000. At December 31, 2022 there were no foreclosed assets with valuation allowances. There was $111,000 of valuation adjustments of foreclosed assets recorded for the year ended December 31, 2023 compared to $31,000 of valuation adjustments of foreclosed assets recorded for the year ended December 31, 2022.

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*	*Unobservable Input*	*Range (Weighted Average)*
December 31, 2023
Other real estate owned	$	405	Sales comparison	Discount applied to valuation		10.0	%
Other foreclosed assets	$	387	Sales comparison	Discount applied to valuation		6.2	%

In January 2023, we completed the previously disclosed closings of our Hazel Crest and Naperville branch offices. At the time of transfer, we recorded a $553,000 valuation adjustment on bank premises held-for-sale. During the remainder of the year ended December 31, 2023, we recorded an additional valuation adjustment of $49,000 on our Hazel Crest branch office based on the purchase price reflected in the pending sale agreement for the facility.

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

			*Fair Value Measurements at December 31, 2023 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	178,484	$	177,169	$	1,315	$	—	$	178,484
Securities		182,716		112,508		70,236		—		182,744
Loans receivable, net of allowance for credit losses		1,050,761		—		—		997,897		997,897
FHLB and FRB stock		7,490		—		—		—		N/A
Accrued interest receivable		7,542		475		500		6,567		7,542
Financial liabilities
Certificates of deposit		222,391		—		220,222		—		220,222
Borrowings		25,000		—		24,960		—		24,960
Subordinated notes		19,678		—		17,698		—		17,698

			*Fair Value Measurements at December 31, 2022 Using:*
	*Carrying Amount*		*Level 1*		*Level 2*		*Level 3*		*Total*
Financial assets
Cash and cash equivalents	$	66,771	$	65,967	$	804	$	—	$	66,771
Securities		210,338		163,103		47,230		—		210,333
Loans receivable, net of allowance for credit losses		1,226,743		—		—		1,198,616		1,198,616
FHLB and FRB stock		7,490		—		—		—		N/A
Accrued interest receivable		7,338		514		477		6,347		7,338
Financial liabilities
Certificates of deposit		186,524		—		182,398		—		182,398
Subordinated notes		19,634		—		17,800		—		17,800

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.

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.

Note 16 - Company Only Condensed Financial Information - Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation and amortization	$ 1,541	$ 1,262
Other assets	1,849	1,824
Net cash from operating activities	9,221	9,294
Repurchase and retirement of common stock	(2,393)	(4,866)
Cash dividends paid on common stock	(5,056)	(5,231)
Net cash used in financing activities	(95,431)	(127,913)
Net change in cash and cash equivalents	111,713	(435,391)
Beginning cash and cash equivalents	66,771	502,162
Ending cash and cash equivalents	178,484	66,771
Parent Company [Member]
Net income	9,393	10,494
Depreciation and amortization	44	44
Equity in undistributed subsidiary excess distributions	3,466	218
Other assets	297	(374)
Change in accrued expenses and other liabilities	10	16
Net cash from operating activities	13,210	10,398
Repurchase and retirement of common stock	(2,393)	(4,866)
Cash dividends paid on common stock	(5,056)	(5,231)
Net cash used in financing activities	(7,449)	(10,097)
Net change in cash and cash equivalents	5,761	301
Beginning cash and cash equivalents	8,512	8,211
Ending cash and cash equivalents	$ 14,273	$ 8,512

Note 9 - Borrowings and Subordinated Notes (Details Textual) - USD ($)		12 Months Ended
	Apr. 14, 2021	Dec. 31, 2020	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged			$ 0	$ 0
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds			341,600,000
Federal Home Loan Bank Advances General Debt Obligations Disclosures, Amount Of Pledgeable U.S. Treasury Notes			144,900,000
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
Debt Instrument, Prime Rate Floor		2.40%
Prime Rate [Member] \| Line of Credit [Member] \| Unsecured Debt [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%
The 3.75 Percent Fixed-to-Floating Rate Subordinated Notes [Member]
Debt Instrument, Face Amount	$ 20,000,000
Debt Instrument, Interest Rate, Stated Percentage	3.75%
Debt Issuance Costs, Net, Total	$ 441,000		322,000	$ 366,000
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%
First Mortgage [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged			12,100,000
Multi Family Mortgage Loans [Member]
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged			$ 385,700,000

Note 10 - Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning of year	$ 305	$ 283
Additions based on tax positions related to the current year	63	67
Additions for tax positions of prior years	29	6
Reductions due to the statute of limitations and reductions for tax positions of prior years	(73)	(51)
End of year	$ 324	$ 305

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Factored Receivable Unpaid Principal Balance	$ 5,900,000		$ 7,000,000
Factored Receivable, Customer Reserves	2,100,000		1,400,000
Retained Earnings (Accumulated Deficit)	74,426,000		71,808,000
Financing Receivable, Allowance for Credit Loss	8,345,000		8,129,000	$ 6,715,000
Deferred Tax Assets, Gross	9,298,000		10,342,000
Deferred Tax Assets, Net	$ 4,512,000		5,480,000
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	25 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	40 years
Building [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Building [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	20 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	15 years
Computer Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	2 years
Computer Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Automobiles [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	4 years
Cumulative Effect, Period of Adoption, Adjustment [Member]
Off-Balance-Sheet, Credit Loss, Liability		$ 417,000
Accounting Standards Update 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss		8,129,000	8,129,000
Off-Balance-Sheet, Credit Loss, Liability		0
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit)		(1,700,000)
Financing Receivable, Allowance for Credit Loss		1,907,000	$ 1,907,000
Off-Balance-Sheet, Credit Loss, Liability		417,000
Deferred Tax Assets, Gross		$ 604,000

Note 2 - Earnings Per Share

12 Months Ended

Dec. 31, 2023

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.

	*For the years ended December 31,*
	*2023*		*2022*
Net income available to common stockholders	$	9,393	$	10,494
Basic and diluted weighted average common shares outstanding		12,622,882		13,071,742
Basic and diluted earnings per common share	$	0.74	$	0.80

Note 4 - Loans Receivable - Activity in the Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 8,129	$ 6,715
Provision for credit losses - loans	395	1,828
Loans charged off	(2,229)	(485)
Recoveries	143	71
Total ending allowance balance	8,345	8,129
Accounting Standards Update 2016-13 [Member]
Beginning balance	8,129
Total ending allowance balance		8,129
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	1,907
Total ending allowance balance		1,907
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance	10,036
Total ending allowance balance		10,036
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member]
Beginning balance	281	331
Provision for credit losses - loans	(129)	15
Loans charged off	(1)	(76)
Recoveries	45	11
Total ending allowance balance	295	281
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning balance	281
Total ending allowance balance		281
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	99
Total ending allowance balance		99
Real Estate Portfolio [Member] \| One-to-Four Family Residential Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance	380
Total ending allowance balance		380
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member]
Beginning balance	4,017	3,377
Provision for credit losses - loans	(118)	620
Loans charged off	0	0
Recoveries	20	20
Total ending allowance balance	4,549	4,017
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning balance	4,017
Total ending allowance balance		4,017
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	630
Total ending allowance balance		630
Real Estate Portfolio [Member] \| Multi-family Mortgage [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance	4,647
Total ending allowance balance		4,647
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member]
Beginning balance	1,234	1,311
Provision for credit losses - loans	(134)	111
Loans charged off	0	(192)
Recoveries	0	4
Total ending allowance balance	1,166	1,234
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning balance	1,234
Total ending allowance balance		1,234
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	66
Total ending allowance balance		66
Real Estate Portfolio [Member] \| Nonresidential Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance	1,300
Total ending allowance balance		1,300
Commercial Portfolio Segment [Member]
Beginning balance	2,548	1,652
Provision for credit losses - loans	732	1,032
Loans charged off	(2,176)	(156)
Recoveries	77	20
Total ending allowance balance	2,303	2,548
Commercial Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning balance	2,548
Total ending allowance balance		2,548
Commercial Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	1,122
Total ending allowance balance		1,122
Commercial Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance	3,670
Total ending allowance balance		3,670
Consumer Portfolio Segment [Member]
Beginning balance	49	44
Provision for credit losses - loans	44	50
Loans charged off	(52)	(61)
Recoveries	1	16
Total ending allowance balance	32	49
Consumer Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member]
Beginning balance	49
Total ending allowance balance		49
Consumer Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance	(10)
Total ending allowance balance		(10)
Consumer Portfolio Segment [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning balance	$ 39
Total ending allowance balance		$ 39

Note 7 - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Assets and Liabilities, Lessee [Table Text Block]

	*Statement of Financial Condition Location*	*December 31, 2023*			*December 31, 2022*
Operating Lease Right of Use Asset:
Gross carrying amount		$	7,671		$	7,671
New lease obligation			1,354			—
Accumulated amortization			(5,082	)		(3,964	)
Net recorded value	Other assets	$	3,943		$	3,707

Operating Lease Liabilities:
Right of use lease obligations	Other liabilities	$	3,943		$	3,707

Lease, Cost [Table Text Block]

	*For the year ended December 31, 2023*			*For the year ended December 31, 2022*
Lease cost:
Operating lease cost	$	1,118		$	1,170
Short-term lease cost		138			114
Sublease income		(25	)		(28	)
Total lease cost	$	1,231		$	1,256

Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	1,304		$	1,296

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

Twelve months ending December 31,
2024	$	1,131
2025		992
2026		948
2027		322
2028		329
Thereafter		1,071
Total future minimum operating lease payments		4,793
Amounts representing interest		(850	)
Present value of net future minimum operating lease payments	$	3,943

Note 5 - Foreclosed Assets- Roll Forward of Foreclosed Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 476	$ 725
New foreclosed assets	2,859	791
Valuation adjustments	(111)	(31)
Valuation reductions from sales	0	258
Direct write-downs	(70)	(0)
Sales	(377)	(1,267)
Ending balance	$ 2,777	$ 476

Note 14 - Fair Value - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Securities	$ 182,716	$ 210,338
Certificates of deposit	222,391	186,524
Fair Value, Inputs, Level 1 [Member]
Securities	112,508	163,103
Fair Value, Inputs, Level 2 [Member]
Securities	70,208	47,235
Fair Value, Inputs, Level 3 [Member]
Securities	0	0
Reported Value Measurement [Member]
Cash and cash equivalents	178,484	66,771
Securities	182,716	210,338
Loans receivable, net of allowance for credit losses	1,050,761	1,226,743
FHLB and FRB stock	7,490	7,490
Accrued interest receivable	7,542	7,338
Certificates of deposit	222,391	186,524
Borrowings	25,000
Subordinated notes	19,678	19,634
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	178,484	66,771
Securities	182,744	210,333
Loans receivable, net of allowance for credit losses	997,897	1,198,616
Accrued interest receivable	7,542	7,338
Certificates of deposit	220,222	182,398
Borrowings	24,960
Subordinated notes	17,698	17,800
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	177,169	65,967
Securities	112,508	163,103
Loans receivable, net of allowance for credit losses	0	0
FHLB and FRB stock	0	0
Accrued interest receivable	475	514
Certificates of deposit	0	0
Borrowings	0
Subordinated notes	0	0
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	1,315	804
Securities	70,236	47,230
Loans receivable, net of allowance for credit losses	0	0
FHLB and FRB stock	0	0
Accrued interest receivable	500	477
Certificates of deposit	220,222	182,398
Borrowings	24,960
Subordinated notes	17,698	17,800
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 credit losses	997,897	1,198,616
FHLB and FRB stock	0	0
Accrued interest receivable	6,567	6,347
Certificates of deposit	0	0
Borrowings	0
Subordinated notes	$ 0	$ 0

Note 11 - Regulatory Matters

12 Months Ended

Dec. 31, 2023

Regulatory Capital Requirements under Banking Regulations [Text Block]

NOTE 11– REGULATORY MATTERS

The Bank is subject to regulatory capital requirements administered by the federal banking agencies. The capital adequacy guidelines and prompt corrective action regulations, involve the quantitative measurement of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. The failure to meet minimum capital requirements can result in regulatory actions. The net unrealized gain or loss on available-for-sale securities is not included in computing regulatory capital.

The federal banking agencies have developed a “Community Bank Leverage Ratio” (the ratio of a bank’s tangible equity capital to average total consolidated assets) for financial institutions with assets of less than $10 billion. A “qualifying community bank” that exceeds this ratio will be deemed to be in compliance with all other capital and leverage requirements, including the capital requirements to be considered “well capitalized” under Prompt Corrective Action statutes. The federal banking agencies may consider a financial institution’s risk profile when evaluating whether it qualifies as a community bank for purposes of the capital ratio requirement. The federal banking agencies must set the minimum capital for the new Community Bank Leverage Ratio at not less than 8% and not more than 10%. A banking organization that had a leverage ratio of 9% or greater and met certain other criteria could elect to use the Community Bank Leverage Ratio framework. A financial institution can elect to be subject to this new definition, and opt-out of this new definition, at any time. As a qualifying community bank, we elected to be subject to this definition beginning in the second quarter of 2020.

Prompt corrective action regulations provide five classifications: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If only adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required.

The Company and the Bank have each adopted Regulatory Capital Policies that target a Tier 1 leverage ratio of at least 7.5% and a total risk-based capital ratio of at least 10.5% at the Bank. The minimum capital ratios set forth in the Regulatory Capital Policies will be increased and other minimum capital requirements will be established if and as necessary. In accordance with the Regulatory Capital Policies, the Bank will not pursue any acquisition or growth opportunity, declare any dividend or conduct any stock repurchase that would cause the Bank's total risk-based capital ratio and/or its Tier 1 leverage ratio to fall below the targeted minimum capital levels or the capital levels required for capital adequacy plus the capital conservation buffer (“CCB”). The minimum CCB is 2.5%. As of December 31, 2023, the Bank was well-capitalized, with all capital ratios exceeding the well-capitalized requirement. There are no conditions or events that management believes have changed the Bank’s prompt corrective action capitalization category.

The Bank is subject to regulatory restrictions on the amount of dividends it may declare and pay to the Company without prior regulatory approval, and to regulatory notification requirements for dividends that do not require prior regulatory approval.

Actual and required capital amounts and ratios for the Bank were:

	*Actual*					*Required for Capital Adequacy Purposes*
	*Amount*		*Ratio*			*Amount*		*Ratio*
December 31, 2023
Community Bank Leverage Ratio	$	161,037		10.85	%	$	133,577		9.00	%
December 31, 2022
Community Bank Leverage Ratio	$	165,252		10.31	%	$	144,288		9.00	%

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

Note 6 - Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2023