v3.25.3

Note 9 - Employee Benefits - Shares Issued to the ESOP (Details) - USD ($) $ in Thousands	Sep. 30, 2025	Dec. 31, 2024
Allocated shares (in shares)	545,097	492,208
Committed to be released shares (in shares)	13,221	26,442
Unallocated shares (in shares)	489,711	529,379
Total ESOP shares issued (in shares)	1,048,029	1,048,029
Fair value of unallocated shares	$ 3,854	$ 5,400

Fair value of unearned shares held by the employee stock ownership plan (ESOP).

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The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.

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The shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service.

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Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt.

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Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan.

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