v3.26.3
Note 13 - Derivatives and Hedging Activities - Derivatives (Details) - USD ($)
Sep. 30, 2026
Dec. 31, 2025
Asset-Backed Securities [Member]    
Derivative, fair value $ 194,000 $ 980,000
Closed Portfolio of Loans Receivable [Member]    
Derivative, fair value 353,000 903,000
Designated as Hedging Instrument [Member]    
Derivative, carrying amount 126,101,000 151,883,000
Derivative, fair value (547,000) 1,883,000
Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Asset-Backed Securities [Member]    
Derivative, carrying amount [2] 49,806,000 [1] 50,980,000
Derivative, fair value [2] (194,000) 980,000
Interest Rate Contract [Member] | Designated as Hedging Instrument [Member] | Closed Portfolio of Loans Receivable [Member]    
Derivative, carrying amount [4] 76,295,000 [3] 100,903,000
Derivative, fair value [4] $ (353,000) $ 903,000
[1] These amounts include the amortized cost basis of a closed portfolio of AFS securities used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At March 31, 2026 and December 31, 2025, the amortized cost basis of the closed portfolio used in this hedging relationship was $55.9 million and $56.1 million, respectively; the cumulative basis adjustments associated with this hedging relationship was $603,000 and $980,000, respectively; and the amount of the designated hedged items was $50.0 million for both periods.
[2] These amounts include the amortized cost basis of a closed portfolio of AFS securities used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At September 30, 2026 and December 31, 2025, the amortized cost basis of the closed portfolio used in this hedging relationship was $55.6 million and $56.1 million, respectively; the cumulative basis adjustments associated with this hedging relationship was ($194,000) and $980,000, respectively; and the amount of the designated hedged items was $50.0 million for both periods.
[3] These amounts include the amortized cost basis of a closed portfolio of loans receivable used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At March 31, 2026 and December 31, 2025, the amortized cost basis of the closed portfolio used in this hedging relationship was $201.3 million and $213.3 million, respectively; the cumulative basis adjustments associated with this hedging relationship was $406,000 and $903,000, respectively; and the amount of the designated hedged items was $96.6 million and $100.0 million, respectively.
[4] These amounts include the amortized cost basis of a closed portfolio of loans receivable used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At September 30, 2026 and December 31, 2025, the amortized cost basis of the closed portfolio used in this hedging relationship was $189.6 million and $213.3 million, respectively; the cumulative basis adjustments associated with this hedging relationship was ($353,000) and $903,000, respectively; and the amount of the designated hedged items was $76.7 million and $100.0 million, respectively.