0001437749-24-034187 | 10-Q | XBRL Viewer

Regulatory Capital Requirements under Banking Regulations [Text Block]

NOTE 16 - REGULATORY MATTERS

Holding companies (with assets over $3 billion at the beginning of the year) and banks are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory - and possibly additional discretionary - actions by regulators that, if undertaken, could have a direct material effect on our financial statements.

Final comprehensive regulatory capital rules for U.S. banking organizations pursuant to the capital framework of the Basel Committee on Banking Supervision, generally referred to as “Basel III,” implemented a requirement for all banking organizations to maintain a capital conservation buffer of 2.5% above the minimum risk-based capital requirements, which fully phased in by January 1, 2019. The capital conservation buffer is exclusively comprised of common equity Tier 1 capital, and it applies to each of the three risk-based capital ratios but not to the leverage ratio. At September 30, 2024, the Company and the Bank were in compliance with the capital conservation buffer requirements. If the capital adequacy minimum ratios plus the phased-in conservation buffer amount exceed actual risk-weighted capital ratios, then dividends, share buybacks, and discretionary bonuses to executives could be limited in amount.

Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank's assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of total, Tier 1 and CET1 capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier 1 capital (as defined) to average assets (as defined). As permitted by the regulators for financial institutions that are not deemed to be “advanced approaches” institutions, the Company has elected to opt out of the Basel III requirement to include accumulated other comprehensive income in risk-based capital. Management believes, at September 30, 2024 and December 31, 2023, RBB and the Bank satisfied all capital adequacy requirements to which they were subject.

The following tables set forth RBB’s consolidated and the Bank’s capital amounts and ratios and related regulatory requirements as of the dates indicated:

						*Amount of Capital Required*
											*To Be Well-Capitalized*
						*Minimum Required for*					*Under Prompt Corrective*
	*Actual*					*Capital Adequacy Purposes*					*Provisions*
	*Amount*		*Ratio*			*Amount*		Ratio ⁽¹⁾			*Amount*		*Ratio*
As of September 30, 2024:	*(dollars in thousands)*
Tier 1 Leverage Ratio
Consolidated	$	467,293		12.19	%	$	153,356		4.0	%	$	191,695		5.0	%
Bank		543,745		14.19	%		153,261		4.0	%		191,576		5.0	%
Common Equity Tier 1 Risk-Based Capital Ratio
Consolidated	$	452,644		18.16	%	$	112,168		4.5	%	$	162,021		6.5	%
Bank		543,745		21.84	%		112,033		4.5	%		161,826		6.5	%
Tier 1 Risk-Based Capital Ratio
Consolidated	$	467,293		18.75	%	$	149,558		6.0	%	$	199,410		8.0	%
Bank		543,745		21.84	%		149,377		6.0	%		199,170		8.0	%
Total Risk-Based Capital Ratio
Consolidated	$	618,048		24.80	%	$	199,410		8.0	%	$	249,263		10.0	%
Bank		575,030		23.10	%		199,170		8.0	%		248,962		10.0	%

(1) These ratios are exclusive of the capital conservation buffer.

						*Amount of Capital Required*
											*To Be Well-Capitalized*
						*Minimum Required for*					*Under Prompt Corrective*
	*Actual*					*Capital Adequacy Purposes*					*Provisions*
	*Amount*		*Ratio*			*Amount*		Ratio ⁽¹⁾			*Amount*		*Ratio*
As of December 31, 2023:	*(dollars in thousands)*
Tier 1 Leverage Ratio
Consolidated	$	472,152		11.99	%	$	157,526		4.0	%	$	196,907		5.0	%
Bank		535,952		13.62	%		157,454		4.0	%		196,818		5.0	%
Common Equity Tier 1 Risk Based Capital Ratio
Consolidated	$	457,214		19.07	%	$	107,886		4.5	%	$	155,836		6.5	%
Bank		535,952		22.41	%		107,598		4.5	%		155,419		6.5	%
Tier 1 Risk-Based Capital Ratio
Consolidated	$	472,152		19.69	%	$	143,849		6.0	%	$	191,798		8.0	%
Bank		535,952		22.41	%		143,464		6.0	%		191,285		8.0	%
Total Risk-Based Capital Ratio
Consolidated	$	621,423		25.92	%	$	191,798		8.0	%	$	239,748		10.0	%
Bank		565,997		23.67	%		191,285		8.0	%		239,106		10.0	%

(1) These ratios are exclusive of the capital conservation buffer.

The California Financial Code generally acts to prohibit banks from making a cash distribution to its shareholders in excess of the lesser of the bank's undivided profits or the bank's net income for its last three fiscal years less the amount of any distribution made by the bank's shareholders during the same period.

The California General Corporation Law generally acts to prohibit companies from paying dividends on common stock unless retained earnings, immediately prior to the dividend payment, equals or exceeds the amount of the dividend. If a company fails this test, then it may still pay dividends if after giving effect to the dividend the company's assets are at least 125% of its liabilities.

Additionally, the Federal Reserve has issued guidance which requires that they be consulted before payment of a dividend if a financial holding company does not have earnings over the prior four quarters of at least equal to the dividend to be paid, plus other holding company obligations.

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 4 - Loans and Allowance for Credit Losses - Loans - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Beginning balance	$ 41,741	$ 41,688	$ 43,092	$ 41,903	$ 41,076	$ 41,076
Provision for/(reversal of) credit losses	3,145	604	1,544	3,718	4,297
Charge-offs	(1,210)	(567)	(2,217)	(1,991)	(2,992)	(3,194)
Recoveries	9	16	11	55	49
Ending balance	43,685	41,741	42,430	43,685	42,430	41,903
Construction And Land Development Loans [Member]
Beginning balance	1,352	1,311	2,448	1,219	2,638	2,638
Provision for/(reversal of) credit losses	1,441	41	(668)	1,574	(858)
Charge-offs	(974)	0	(13)	(974)	(13)	(140)
Recoveries	0	0	0	0	0
Ending balance	1,819	1,352	1,767	1,819	1,767	1,219
Commercial Real Estate Portfolio Segment [Member]
Beginning balance	18,434	18,307	17,305	17,826	17,657	17,657
Provision for/(reversal of) credit losses	4,406	653	2,407	5,656	2,454
Charge-offs	(189)	(526)	(2,137)	(831)	(2,536)	(2,537)
Recoveries	0	0	0	0	0
Ending balance	22,651	18,434	17,575	22,651	17,575	17,826
Single Family Residential Mortgages Loans [Member]
Beginning balance	19,840	19,878	21,116	20,117	17,640	17,640
Provision for/(reversal of) credit losses	(2,898)	(38)	(776)	(3,175)	2,793
Charge-offs	0	0	0	0	(93)	(93)
Recoveries	0	0	0	0	0
Ending balance	16,942	19,840	20,340	16,942	20,340	20,117
Commercial and Industrial [Member]
Beginning balance	1,285	1,294	1,110	1,348	1,804	1,804
Provision for/(reversal of) credit losses	31	(9)	256	(30)	(438)
Charge-offs	(6)	0	0	(9)	0	0
Recoveries	1	0	1	2	1
Ending balance	1,311	1,285	1,367	1,311	1,367	1,348
SBA Loans [Member]
Beginning balance	675	735	623	1,196	621	621
Provision for/(reversal of) credit losses	(9)	(60)	553	(530)	616
Charge-offs	0	0	0	0	(62)	(62)
Recoveries	0	0	0	0	1
Ending balance	666	675	1,176	666	1,176	1,196
Other Loans [Member]
Beginning balance	155	163	490	197	716	716
Provision for/(reversal of) credit losses	174	17	(228)	223	(270)
Charge-offs	(41)	(41)	(67)	(177)	(288)	(362)
Recoveries	8	16	10	53	47
Ending balance	296	155	205	296	205	197
Unfunded Loan Commitment [Member]
Beginning balance	624	671	797	640	1,156	1,156
Provision for/(reversal of) credit losses	155	(47)	(145)	139	(504)
Charge-offs	0	0	0	0	0
Recoveries	0	0	0	0	0
Ending balance	779	624	652	779	652	640
Allowance for Credit Loss and Unfunded Loan Commitments [Member]
Beginning balance	42,365	42,359	43,889	42,543	42,232	42,232
Provision for/(reversal of) credit losses	3,300	557	1,399	3,857	3,793
Charge-offs	(1,210)	(567)	(2,217)	(1,991)	(2,992)
Recoveries	9	16	11	55	49
Ending balance	$ 44,464	$ 42,365	$ 43,082	$ 44,464	$ 43,082	$ 42,543

Note 5 - Loan Servicing (Details Textual)	3 Months Ended			9 Months Ended
Note 5 - Loan Servicing (Details Textual)	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Loan Servicing Fees Net of Amortization	$ 605,000	$ 579,000	$ 623,000	$ 1,773,000	$ 1,959,000
Servicing Asset	7,256,000			7,256,000		$ 8,110,000
Mortgages [Member]
Servicing Asset	$ 11,000,000			$ 11,000,000		$ 12,100,000
Mortgages [Member] \| Measurement Input, Discount Rate [Member]
Servicing Asset, Measurement Input	0.1119			0.1119		0.1123
Mortgages [Member] \| Measurement Input, Prepayment Rate [Member]
Servicing Asset, Measurement Input	0.0804			0.0804		0.0791
Mortgages [Member] \| Measurement Input, Default Rate [Member]
Servicing Asset, Measurement Input	0.0009			0.0009		0.001
Small Business Administration Loans [Member]
Servicing Asset	$ 2,500,000			$ 2,500,000		$ 2,800,000
Small Business Administration Loans [Member] \| Measurement Input, Discount Rate [Member]
Servicing Asset, Measurement Input	0.085			0.085		0.085
Small Business Administration Loans [Member] \| Measurement Input, Prepayment Rate [Member]
Servicing Asset, Measurement Input	0.1941			0.1941		0.1768
Small Business Administration Loans [Member] \| Measurement Input, Default Rate [Member]
Servicing Asset, Measurement Input	0.01			0.01		0.0073

Note 15 - Stock-based Compensation (Details Textual) - USD ($)		3 Months Ended			9 Months Ended
	May 17, 2017	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jan. 31, 2017
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value					$ 652,000	$ 643,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares (in shares)		27,333		101,671	27,333	101,671	65,671
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price (in dollars per share)		$ 6.05		$ 5.21	$ 6.05	$ 5.21	$ 4.99
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)		16,000		0	85,250	9,153
Proceeds from Stock Options Exercised		$ 307,000			$ 1,306,000	$ 159,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		55,000			316,000	25,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense		14,000	$ 14,000	$ 59,000	49,000	190,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		131,000			$ 131,000		$ 179,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					2 years 6 months
Stock Options One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares (in shares)					28,337
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value (in dollars per share)					$ 18.18
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)					10,001
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercised, Weighted Average Grant Date Fair Value (in dollars per share)					$ 17.74
Restricted Stock Units (RSUs) Not Including PRSUs [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					138,668
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)					$ 18.37
Performance-based Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					31,270
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)					$ 19.13
Time-based Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)					3 years
Time-based Restricted Stock Units [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)					1 year
Time-based Restricted Stock Units [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)					4 years
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Expense		250,000	$ 371,000	84,000	$ 740,000	420,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 2,100,000		$ 422,000	$ 2,100,000	$ 422,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					2 years 6 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					138,668
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)					$ 18.37
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		140,475			140,475		43,160
Stock Option Plan 2010 [Member]
Share Based Compensation, Arrangement By Share Based Payment Award, Common Stock Reserved As Percentage Of Issued And Outstanding								30.00%
Common Stock, Capital Shares Reserved for Future Issuance (in shares)								3,494,478
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)	0
The 2017 Omnibus Stock Incentive Plan [Member]
Share Based Compensation, Arrangement By Share Based Payment Award, Common Stock Reserved As Percentage Of Issued And Outstanding	30.00%
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	3,848,341
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		1,004,658			1,004,658
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum					5.70%

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2022	18,965,776
Balance at Dec. 31, 2022	$ 276,912	$ 3,361	$ 225,883	$ 72	$ (21,665)	$ 484,563
Net income	0	0	30,392	0	0	30,392
Stock-based compensation, net	$ 0	609	0	0	0	609
Restricted stock units vested (in shares)	20,374
Restricted stock units vested	$ 391	(391)	0	0	0	0
Cash dividends on common stock	$ 0	0	(9,116)	0	0	$ (9,116)
Stock options exercised (in shares)	9,153					9,153
Stock options exercised	$ 205	(46)	0	0	0	$ 159
Other comprehensive income, net of taxes	$ 0	0	0	0	(4,096)	(4,096)
Balance (in shares) at Sep. 30, 2023	18,995,303
Balance at Sep. 30, 2023	$ 277,508	3,533	247,159	72	(25,761)	502,511
Balance (in shares) at Jun. 30, 2023	18,995,303
Balance at Jun. 30, 2023	$ 277,508	3,390	241,725	72	(22,405)	500,290
Net income	0	0	8,473	0	0	8,473
Stock-based compensation, net	0	143	0	0	0	143
Cash dividends on common stock	0	0	(3,039)	0	0	$ (3,039)
Stock options exercised (in shares)						0
Other comprehensive income, net of taxes	$ 0	0	0	0	(3,356)	$ (3,356)
Balance (in shares) at Sep. 30, 2023	18,995,303
Balance at Sep. 30, 2023	$ 277,508	3,533	247,159	72	(25,761)	$ 502,511
Balance (in shares) at Dec. 31, 2023	18,609,179					18,609,179
Balance at Dec. 31, 2023	$ 271,925	3,623	255,152	72	(19,512)	$ 511,260
Net income	0	0	22,280	0	0	22,280
Stock-based compensation, net	$ 0	1,092	0	0	0	1,092
Restricted stock units vested (in shares)	35,737
Restricted stock units vested	$ 672	(780)	0	0	0	(108)
Cash dividends on common stock	$ 0	0	(8,857)	0	0	$ (8,857)
Stock options exercised (in shares)	85,250					85,250
Stock options exercised	$ 1,721	(415)	0	0	0	$ 1,306
Repurchase of common stock (in shares)	(1,036,750)
Repurchase of common stock	$ (15,038)	0	(5,629)			(20,667)
Other comprehensive income, net of taxes	$ 0	0	0	0	3,422	$ 3,422
Balance (in shares) at Sep. 30, 2024	17,693,416					17,693,416
Balance at Sep. 30, 2024	$ 259,280	3,520	262,946	72	(16,090)	$ 509,728
Balance (in shares) at Jun. 30, 2024	18,182,154
Balance at Jun. 30, 2024	$ 266,160	3,456	262,518	72	(20,915)	511,291
Net income	0	0	6,999	0	0	6,999
Stock-based compensation, net	$ 0	264	0	0	0	264
Restricted stock units vested (in shares)	3,537
Restricted stock units vested	$ 79	(123)	0	0	0	(44)
Cash dividends on common stock	$ 0	0	(2,871)	0	0	$ (2,871)
Stock options exercised (in shares)	16,000					16,000
Stock options exercised	$ 384	(77)	0	0	0	$ 307
Repurchase of common stock (in shares)	(508,275)					(508,275)
Repurchase of common stock	$ (7,343)	0	(3,700)			$ (11,043)
Other comprehensive income, net of taxes	$ 0	0	0	0	4,825	$ 4,825
Balance (in shares) at Sep. 30, 2024	17,693,416					17,693,416
Balance at Sep. 30, 2024	$ 259,280	$ 3,520	$ 262,946	$ 72	$ (16,090)	$ 509,728

Note 13 - Leases

9 Months Ended

Sep. 30, 2024

Lessee, Operating Leases [Text Block]

NOTE 13 - LEASES

We lease several of our operating facilities under various non-cancellable operating leases expiring at various dates through 2037. We are also responsible for common area maintenance, taxes, and insurance at the various branch locations.

Future minimum rent payments on our leases were as follows as of the date indicated:

		*As of September 30, 2024*
		(dollars in thousands)
Remainder of 2024	$	963
2025		5,800
2026		5,837
2027		5,742
2028		4,824
Thereafter		10,938
Total future minimum lease payments	$	34,104
Less amount of payment representing interest		(3,224	)
Total present value of lease payments	$	30,880

The minimum rent payments shown above are given for the existing lease obligation and are not a forecast of future rental expense. Total rental expense, recognized on a straight-line basis, was $1.4 million $1.5 million, and $1.5 million for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023 and $4.4 million and $4.3 million for the nine months ended September 30, 2024 and 2023. The Company received rental income of $157,000 $152,000, and $144,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $454,000 and $425,000 for the nine months ended September 30, 2024 and 2023.

The following table presents the right-of-use ("ROU") assets and lease liabilities recorded on our consolidated balance sheet, the weighted-average remaining lease terms and discount rates, as of the dates indicated:

	*September 30,*			*December 31,*
	*2024*			*2023*
Operating Leases	*(dollars in thousands)*
ROU assets	$	29,283		$	29,803
Lease liabilities		30,880			31,191

Weighted-average remaining lease term (in years)		6.84			7.63
Weighted-average discount rate		2.80	%		1.72	%

Note 4 - Loans and Allowance for Credit Losses - Risk Category of Loans (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2024

Jun. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

$ 433,803

$ 381,541

220,882

1,060,902

973,907

477,117

434,999

328,626

353,209

195,307

575,457

483,465

99,639

104,903

^[1]

3,091,896

3,031,861

2,157

981

273

167

562

420

417

202

1,210

$ 567

$ 2,217

1,991

$ 2,992

3,194

Pass [Member]

433,659

381,240

211,886

1,060,016

973,096

463,705

401,709

310,814

281,586

184,656

535,832

436,412

96,796

101,077

2,934,564

2,937,920

Special Mention [Member]

12,626

16,324

47,622

7,719

12,399

9,760

1,156

2,737

77,501

32,842

Substandard [Member]

144

301

8,996

886

811

786

16,966

17,812

24,001

2,932

27,226

37,293

1,687

1,089

79,831

61,099

Doubtful [Member]

95,477

127,602

17,935

25,880

23,844

11,706

3,919

54,976

192

102

^[2]

180,196

181,469

974

140

Construction And Land Development Loans [Member] | Pass [Member]

974

(0)

974

140

95,477

127,602

8,939

25,880

12,168

3,919

1,375

192

102

Construction And Land Development Loans [Member] | Special Mention [Member]

105,893

169,793

11,676

43,566

Construction And Land Development Loans [Member] | Substandard [Member]

43,566

11,676

8,996

11,706

10,035

Construction And Land Development Loans [Member] | Doubtful [Member]

30,737

222,379

90,427

58,587

423,564

396,870

186,904

173,126

187,060

176,201

104,810

225,519

175,092

^[2],[3]

1,252,682

1,167,857

2,078

459

414

417

Commercial Real Estate Portfolio Segment [Member] | Pass [Member]

189

526

2,137

831

2,536

2,537

222,379

90,126

58,587

423,564

396,870

186,904

153,510

175,650

162,438

94,796

203,457

152,847

Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]

1,197,241

1,123,887

16,324

3,055

7,719

12,399

4,880

Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]

31,778

12,599

301

3,292

11,410

10,708

2,295

9,663

17,365

Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]

23,663

31,371

102,590

156,372

141,238

594,258

561,503

240,879

229,517

130,331

116,602

83,547

320,754

280,645

1,192

1,764

^[2]

1,473,396

1,487,796

Single Family Residential Mortgages Loans [Member] | Pass [Member]

(0)

102,590

156,372

141,238

593,539

560,767

239,502

227,913

125,346

114,684

83,002

310,340

265,050

1,192

1,720

Single Family Residential Mortgages Loans [Member] | Special Mention [Member]

1,458,724

1,464,531

619

3,855

Single Family Residential Mortgages Loans [Member] | Substandard [Member]

4,474

719

736

758

1,604

4,985

1,918

545

10,414

11,740

Single Family Residential Mortgages Loans [Member] | Doubtful [Member]

14,672

18,791

7,556

1,305

1,152

3,370

2,846

6,281

4,169

4,311

3,647

2,056

11,057

9,652

98,434

103,121

^[2]

128,861

130,096

Commercial and Industrial [Member] | Pass [Member]

(0)

7,556

1,305

1,152

3,283

2,771

6,281

4,169

2,901

2,307

2,049

6,231

4,700

95,591

99,339

Commercial and Industrial [Member] | Special Mention [Member]

119,777

119,858

1,156

2,737

Commercial and Industrial [Member] | Substandard [Member]

1,156

2,737

1,410

1,340

4,826

4,952

1,687

1,045

Commercial and Industrial [Member] | Doubtful [Member]

7,928

7,501

5,801

5,642

1,829

11,023

10,893

10,368

10,113

2,324

1,430

4,673

18,023

18,044

^[2]

48,089

52,074

SBA Loans [Member] | Pass [Member]

(0)

5,657

5,642

1,829

11,023

10,893

10,037

9,780

2,324

429

4,588

15,700

13,783

SBA Loans [Member] | Special Mention [Member]

44,288

47,397

331

1,001

1,025

SBA Loans [Member] | Substandard [Member]

1,001

1,356

144

333

2,323

3,236

SBA Loans [Member] | Doubtful [Member]

2,800

3,321

Other Loans [Member]

193

141

2,807

1,795

8,841

6,368

681

353

^[2]

8,672

12,569

273

167

Other Loans [Member] | Pass [Member]

$ 41

$ 67

177

$ 288

362

193

141

2,727

1,795

8,813

6,337

674

353

Other Loans [Member] | Special Mention [Member]

8,641

12,454

Other Loans [Member] | Substandard [Member]

Other Loans [Member] | Doubtful [Member]

115

$ 0

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.
[2]	Net of discounts on acquired loans of $789 and $970 and net deferred fees of $1,256 and $1,512 as of September 30, 2024 and December 31, 2023.
[3]	Includes non-farm and non-residential real estate loans, multifamily residential and single-family residential loans for a business purpose.

Note 4 - Loans and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2024

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

	*September 30, 2024*			*December 31, 2023*
Loans HFI: ⁽¹⁾	*(dollars in thousands)*
Real Estate:
Construction and land development	$	180,196		$	181,469
Commercial real estate ⁽²⁾		1,252,682			1,167,857
Single-family residential mortgages		1,473,396			1,487,796
Commercial:
Commercial and industrial		128,861			130,096
SBA		48,089			52,074
Other		8,672			12,569
Total loans HFI	$	3,091,896		$	3,031,861
Allowance for loan losses		(43,685	)		(41,903	)
Total loans HFI, net	$	3,048,211		$	2,989,958

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

	*For the Three Months Ended*
	*September 30, 2024*								*June 30, 2024*									*September 30, 2023*
	*Allowance for loan losses*			Reserve for unfunded loan commitments⁽¹⁾		*Allowance for credit losses*			*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾			*Allowance for credit losses*			*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾			*Allowance for credit losses*
	*(dollars in thousands)*
Beginning balance	$	41,741		$	624	$	42,365		$	41,688		$	671		$	42,359		$	43,092		$	797		$	43,889
Provision for/(reversal of) credit losses		3,145			155		3,300			604			(47	)		557			1,544			(145	)		1,399
Charge-offs		(1,210	)		—		(1,210	)		(567	)		—			(567	)		(2,217	)		—			(2,217	)
Recoveries		9			—		9			16			—			16			11			—			11
Ending balance	$	43,685		$	779	$	44,464		$	41,741		$	624		$	42,365		$	42,430		$	652		$	43,082

	*For the Nine Months Ended September 30,*
	*2024*								*2023*
	*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾		*Allowance for credit losses*			*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾			*Allowance for credit losses*
	*(dollars in thousands)*
Beginning balance	$	41,903		$	640	$	42,543		$	41,076		$	1,156		$	42,232
Provision for/(reversal of) credit losses		3,718			139		3,857			4,297			(504	)		3,793
Charge-offs		(1,991	)		—		(1,991	)		(2,992	)		—			(2,992	)
Recoveries		55			—		55			49			—			49
Ending balance	$	43,685		$	779	$	44,464		$	42,430		$	652		$	43,082

	*For the Three Months Ended September 30, 2024*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	1,352		$	18,434		$	19,840		$	1,285		$	675		$	155		$	41,741
Provision for/(reversal of) credit losses		1,441			4,406			(2,898	)		31			(9	)		174			3,145
Charge-offs		(974	)		(189	)		—			(6	)		—			(41	)		(1,210	)
Recoveries		—			—			—			1			—			8			9
Ending allowance balance	$	1,819		$	22,651		$	16,942		$	1,311		$	666		$	296		$	43,685

	*For the Three Months Ended June 30, 2024*
	*Construction and land development*		*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	1,311	$	18,307		$	19,878		$	1,294		$	735		$	163		$	41,688
Provision for/(reversal of) credit losses		41		653			(38	)		(9	)		(60	)		17			604
Charge-offs		—		(526	)		—			—			—			(41	)		(567	)
Recoveries		—		—			—			—			—			16			16
Ending allowance balance	$	1,352	$	18,434		$	19,840		$	1,285		$	675		$	155		$	41,741

	*For the Three Months Ended September 30, 2023*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*		*SBA*		*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	2,448		$	17,305		$	21,116		$	1,110	$	623	$	490		$	43,092
(Reversal of)/provision for credit losses		(668	)		2,407			(776	)		256		553		(228	)		1,544
Charge-offs		(13	)		(2,137	)		—			—		—		(67	)		(2,217	)
Recoveries		—			—			—			1		—		10			11
Ending allowance balance	$	1,767		$	17,575		$	20,340		$	1,367	$	1,176	$	205		$	42,430

	*For the Nine Months Ended September 30, 2024*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	1,219		$	17,826		$	20,117		$	1,348		$	1,196		$	197		$	41,903
Provision for/(reversal of) credit losses		1,574			5,656			(3,175	)		(30	)		(530	)		223			3,718
Charge-offs		(974	)		(831	)		—			(9	)		—			(177	)		(1,991	)
Recoveries		—			—			—			2			—			53			55
Ending allowance balance	$	1,819		$	22,651		$	16,942		$	1,311		$	666		$	296		$	43,685

	*For the Nine Months Ended September 30, 2023*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	2,638		$	17,657		$	17,640		$	1,804		$	621		$	716		$	41,076
(Reversal of)/provision for credit losses		(858	)		2,454			2,793			(438	)		616			(270	)		4,297
Charge-offs		(13	)		(2,536	)		(93	)		—			(62	)		(288	)		(2,992	)
Recoveries		—			—			—			1			1			47			49
Ending allowance balance	$	1,767		$	17,575		$	20,340		$	1,367		$	1,176		$	205		$	42,430

Financing Receivable Credit Quality Indicators [Table Text Block]

	*Term Loan by Vintage*
September 30, 2024	*2024*		*2023*		*2022*		*2021*		*2020*		*Prior*		*Revolving*		*Revolving Converted to Term During the Period*		*Total*
Real estate:		*(dollars in thousands)*
Construction and land development
Pass	$	95,477	$	8,939	$	—	$	—	$	1,375	$	102	$	—	$	—	$	105,893
Special mention		—		—		—		—		43,566		—		—		—		43,566
Substandard		—		8,996		—		11,706		10,035		—		—		—		30,737
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	95,477	$	17,935	$	—	$	11,706	$	54,976	$	102	$	—	$	—	$	180,196
YTD gross charge-offs	$	—	$	—	$	974	$	—	$	—	$	—	$	—	$	—	$	974
Commercial real estate
Pass	$	222,379	$	58,587	$	396,870	$	153,510	$	162,438	$	203,457	$	—	$	—	$	1,197,241
Special mention		—		—		—		16,324		3,055		12,399		—		—		31,778
Substandard		—		—		—		3,292		10,708		9,663		—		—		23,663
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	222,379	$	58,587	$	396,870	$	173,126	$	176,201	$	225,519	$	—	$	—	$	1,252,682
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	414	$	417	$	—	$	—	$	831
Single-family residential mortgages
Pass	$	102,590	$	141,238	$	560,767	$	227,913	$	114,684	$	310,340	$	1,192	$	—	$	1,458,724
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		736		1,604		1,918		10,414		—		—		14,672
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	102,590	$	141,238	$	561,503	$	229,517	$	116,602	$	320,754	$	1,192	$	—	$	1,473,396
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial:
Commercial and industrial
Pass	$	7,556	$	1,152	$	2,771	$	4,169	$	2,307	$	6,231	$	95,591	$	—	$	119,777
Special mention		—		—		—		—		—		—		1,156		—		1,156
Substandard		—		—		75		—		1,340		4,826		1,687		—		7,928
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	7,556	$	1,152	$	2,846	$	4,169	$	3,647	$	11,057	$	98,434	$	—	$	128,861
YTD gross charge-offs	$	6	$	—	$	3	$	—	$	—	$	—	$	—	$	—	$	9
SBA
Pass	$	5,657	$	1,829	$	10,893	$	9,780	$	429	$	15,700	$	—	$	—	$	44,288
Special mention		—		—		—		—		1,001		—		—		—		1,001
Substandard		144		—		—		333		—		2,323		—		—		2,800
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	5,801	$	1,829	$	10,893	$	10,113	$	1,430	$	18,023	$	—	$	—	$	48,089
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other:
Pass	$	—	$	141	$	1,795	$	6,337	$	353	$	2	$	13	$	—	$	8,641
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		31		—		—		—		—		31
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	—	$	141	$	1,795	$	6,368	$	353	$	2	$	13	$	—	$	8,672
YTD gross charge-offs	$	—	$	—	$	4	$	167	$	6	$	—	$	—	$	—	$	177
Total by risk rating:
Pass	$	433,659	$	211,886	$	973,096	$	401,709	$	281,586	$	535,832	$	96,796	$	—	$	2,934,564
Special mention		—		—		—		16,324		47,622		12,399		1,156		—		77,501
Substandard		144		8,996		811		16,966		24,001		27,226		1,687		—		79,831
Doubtful		—		—		—		—		—		—		—		—		—
Total loans	$	433,803	$	220,882	$	973,907	$	434,999	$	353,209	$	575,457	$	99,639	$	—	$	3,091,896
Total YTD gross charge-offs	$	6	$	—	$	981	$	167	$	420	$	417	$	—	$	—	$	1,991

	*Term Loan by Vintage*
December 31, 2023	*2023*		*2022*		*2021*		*2020*		*2019*		*Prior*		*Revolving*		*Revolving Converted to Term During the Period*		*Total*
Real estate:		*(dollars in thousands)*
Construction and land development
Pass	$	127,602	$	25,880	$	12,168	$	3,919	$	192	$	32	$	—	$	—	$	169,793
Special mention		—		—		11,676		—		—		—		—		—		11,676
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	127,602	$	25,880	$	23,844	$	3,919	$	192	$	32	$	—	$	—	$	181,469
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	140	$	—	$	—	$	140
Commercial real estate
Pass	$	90,126	$	423,564	$	186,904	$	175,650	$	94,796	$	152,847	$	—	$	—	$	1,123,887
Special mention		—		—		—		—		7,719		4,880		—		—		12,599
Substandard		301		—		—		11,410		2,295		17,365		—		—		31,371
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	90,427	$	423,564	$	186,904	$	187,060	$	104,810	$	175,092	$	—	$	—	$	1,167,857
YTD gross charge-offs	$	—	$	2,078	$	—	$	459	$	—	$	—	$	—	$	—	$	2,537
Single-family residential mortgages
Pass	$	156,372	$	593,539	$	239,502	$	125,346	$	83,002	$	265,050	$	1,720	$	—	$	1,464,531
Special mention		—		—		619		—		—		3,855		—		—		4,474
Substandard		—		719		758		4,985		545		11,740		44		—		18,791
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	156,372	$	594,258	$	240,879	$	130,331	$	83,547	$	280,645	$	1,764	$	—	$	1,487,796
YTD gross charge-offs	$	—	$	—	$	—	$	93	$	—	$	—	$	—	$	—	$	93
Commercial:
Commercial and industrial																		—
Pass	$	1,305	$	3,283	$	6,281	$	2,901	$	2,049	$	4,700	$	99,339	$	—	$	119,858
Special mention		—		—		—		—		—		—		2,737		—		2,737
Substandard		—		87		—		1,410		7		4,952		1,045		—		7,501
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	1,305	$	3,370	$	6,281	$	4,311	$	2,056	$	9,652	$	103,121	$	—	$	130,096
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
SBA
Pass	$	5,642	$	11,023	$	10,037	$	2,324	$	4,588	$	13,783	$	—	$	—	$	47,397
Special mention		—		—		331		—		—		1,025		—		—		1,356
Substandard		—		—		—		—		85		3,236		—		—		3,321
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	5,642	$	11,023	$	10,368	$	2,324	$	4,673	$	18,044	$	—	$	—	$	52,074
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	62	$	—	$	—	$	62
Other:
Pass	$	193	$	2,727	$	8,813	$	674	$	29	$	—	$	18	$	—	$	12,454
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		80		28		7		—		—		—		—		115
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	193	$	2,807	$	8,841	$	681	$	29	$	—	$	18	$	—	$	12,569
YTD gross charge-offs	$	—	$	79	$	273	$	10	$	—	$	—	$	—	$	—	$	362
Total by risk rating:
Pass	$	381,240	$	1,060,016	$	463,705	$	310,814	$	184,656	$	436,412	$	101,077	$	—	$	2,937,920
Special mention		—		—		12,626		—		7,719		9,760		2,737		—		32,842
Substandard		301		886		786		17,812		2,932		37,293		1,089		—		61,099
Doubtful		—		—		—		—		—		—		—		—		—
Total loans	$	381,541	$	1,060,902	$	477,117	$	328,626	$	195,307	$	483,465	$	104,903	$	—	$	3,031,861
Total YTD gross charge-offs	$	—	$	2,157	$	273	$	562	$	—	$	202	$	—	$	—	$	3,194

Financing Receivable, Past Due [Table Text Block]


September 30, 2024	*30-59 Days*		*60-89 Days*		*90 Days Or More*		Total Past Due ⁽¹⁾		*Loans Not Past Due*		Total Loans ⁽¹⁾		Nonaccrual Loans ⁽¹⁾
Real estate:		*(dollars in thousands)*
Construction and land development	$	—	$	—	$	19,032	$	19,032	$	161,164	$	180,196	$	19,032
Commercial real estate		1,119		3,292		16,916		21,327		1,231,355		1,252,682		20,430
Single-family residential mortgages		9,111		1,710		10,358		21,179		1,452,217		1,473,396		13,997
Commercial:
Commercial and industrial		65		117		6,348		6,530		122,331		128,861		6,464
SBA		1,072		81		467		1,620		46,469		48,089		739
Other		60		11		—		71		8,601		8,672		—
Total	$	11,427	$	5,211	$	53,121	$	69,759	$	3,022,137	$	3,091,896	$	60,662


December 31, 2023
Real estate:
Construction and land development	$	—	$	—	$	—	$	—	$	181,469	$	181,469	$	—
Commercial real estate		1,341		216		1,582		3,139		1,164,718		1,167,857		10,569
Single-family residential mortgages		9,050		5,795		15,134		29,979		1,457,817		1,487,796		18,103
Commercial:
Commercial and industrial		1,544		—		854		2,398		127,698		130,096		854
SBA		356		—		2,085		2,441		49,633		52,074		2,085
Other		160		20		8		188		12,381		12,569		8
Total	$	12,451	$	6,031	$	19,663	$	38,145	$	2,993,716	$	3,031,861	$	31,619

Financing Receivable, Nonaccrual [Table Text Block]

	*September 30, 2024*				*December 31, 2023*
	*Nonaccrual Loans*				*Nonaccrual Loans*
	*with no*				*with no*
	*Allowance*				*Allowance*
	*for Loan Loss*		*Nonaccrual Loans*		*for Loan Loss*		*Nonaccrual Loans*
Real estate:	*(dollars in thousands)*
Construction and land development	$	19,032	$	19,032	$	—	$	—
Commercial real estate		13,173		20,430		10,569		10,569
Single-family residential mortgages		13,997		13,997		18,103		18,103
Commercial:
Commercial and industrial (1)		6,348		6,464		610		854
SBA		739		739		937		2,085
Other:		—		—		—		8
Total	$	53,289	$	60,662	$	30,219	$	31,619

Schedule of Financing Receivables by Collateral Held [Table Text Block]

	*September 30, 2024*
	*Commercial Real Estate*		*Residential Real Estate*		*Business Assets*		*Total*
Real Estate:	*(dollars in thousands)*
Construction and land development	$	19,032	$	—	$	—	$	19,032
Commercial real estate		20,208		222		—		20,430
Single-family residential mortgages		—		13,997		—		13,997
Commercial:
Commercial and industrial		—		6,348		116		6,464
SBA		629		25		85		739
Total loans	$	39,869	$	20,592	$	201	$	60,662

	*December 31, 2023*
	*Commercial Real Estate*		*Residential Real Estate*		*Business Assets*		*Total*
Real Estate:	*(dollars in thousands)*
Commercial real estate	$	10,353	$	216	$	—	$	10,569
Single-family residential mortgages		—		18,103		—		18,103
Commercial:
Commercial and industrial		—		610		244		854
SBA		800		1,200		85		2,085
Total loans	$	11,153	$	20,129	$	329	$	31,611

Financing Receivable, Modified [Table Text Block]

Balances at September 30, 2024

Term Extension

Financial Effect of Loan Modifications

Balance

Percent of Total Class of Loans

Term Extension (in Years)

(dollars in thousands)

Construction and land development

10,036

5.6%

1.0

Note 8 - Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Principal	$ 120,000	$ 120,000
Unamortized debt issuance costs	(567)	(853)
Long-term debt, net of issuance costs	$ 119,433	$ 119,147

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

Note 6 - Goodwill and Intangible Assets - Maturity Schedule for Amortization Expense (Details) - Core Deposits [Member] $ in Thousands	Sep. 30, 2024 USD ($)
Remainder of 2024, amortization expense	$ 183
2025, amortization expense	672
2026, amortization expense	501
2027, amortization expense	417
2028, amortization expense	297
Thereafter, amortization expense	124
Total	$ 2,194

Note 10 - Borrowing Arrangements

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Text Block]

NOTE 10 - BORROWING ARRANGEMENTS

We have established secured and unsecured lines of credit. We may borrow funds from time to time on a term or overnight basis from the Federal Home Loan Bank of San Francisco (“FHLB”), the Federal Reserve Bank of San Francisco (“FRB”) and other financial institutions as indicated below.

FHLB Secured Line of Credit and Advances. At September 30, 2024, we had a secured borrowing capacity with the FHLB of $966.7 million collateralized by pledged residential and commercial loans with a carrying value of $1.3 billion. At September 30, 2024, we had no overnight advances and $200.0 million of advances, of which $150 million had an original term of five years, a maturity date in the first quarter of 2025, and an average fixed rate of 1.18%. A putable advance of $50 million was executed on September 30, 2024 with a four year final maturity with a one-time option for the FHLB to call the debt after a one-year lock out period and prepayment symmetry at a rate of 3.42%. We recognized interest on FHLB advances of $453,000, $439,000, and $440,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $1.3 million and $2.4 million for the nine months ended September 30, 2024 and 2023.

FRB Secured Line of Credit. At September 30, 2024, we had secured borrowing capacity with the FRB of $47.0 million collateralized by pledged loans with a carrying value of $63.6 million.

Federal Funds Arrangements with Commercial Banks. At September 30, 2024, we had borrowing capacity of $92.0 million from other financial institutions, of which $80.0 million was on an unsecured basis and $12.0 million was collateralized by investment securities with fair market value of $20.5 million.

There were no amounts outstanding under any of the other borrowing arrangements above as of September 30, 2024, except the FHLB advances of $150.0 million maturing in the first quarter of 2025 and $50.0 million maturing in the third quarter of 2028.

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.

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Note 13 - Leases (Tables)

9 Months Ended

Sep. 30, 2024

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

		*As of September 30, 2024*
		(dollars in thousands)
Remainder of 2024	$	963
2025		5,800
2026		5,837
2027		5,742
2028		4,824
Thereafter		10,938
Total future minimum lease payments	$	34,104
Less amount of payment representing interest		(3,224	)
Total present value of lease payments	$	30,880

Lease, Cost [Table Text Block]

	*September 30,*			*December 31,*
	*2024*			*2023*
Operating Leases	*(dollars in thousands)*
ROU assets	$	29,283		$	29,803
Lease liabilities		30,880			31,191

Weighted-average remaining lease term (in years)		6.84			7.63
Weighted-average discount rate		2.80	%		1.72	%

Note 7 - Deposits (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Deposits, Wholesale	$ 147,300	$ 405,600
Brokered Time Deposits	88,600	254,900
Time Deposits	1,882,472
Collateralized Deposits From the State of California [Member]
Time Deposits	20,000	80,000
Time Deposits Acquired Through Internet Listing Services [Member]
Time Deposits	38,700	61,400
Certificates of Deposit Held Through CDARS [Member]
Time Deposits	133,400	135,700
ICS [Member]
Time Deposits	$ 135,500	$ 109,200

Note 6 - Goodwill and Intangibles

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 6 - GOODWILL AND INTANGIBLES

Goodwill is generally determined as the excess of the fair value of the consideration transferred, plus the fair value of any non-controlling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill resulting from whole bank and branch acquisitions is tested for impairment at least annually during the fourth quarter of each year, and more frequently, if events or circumstances indicate the value of goodwill may be impaired. We completed our most recent evaluation of goodwill as of December 31, 2023 and determined that no goodwill impairment existed. Goodwill amounted to $71.5 million at both September 30, 2024 and December 31, 2023 and is the only intangible asset with an indefinite life on our consolidated balance sheet. There were no triggering events during the three months and nine months ended September 30, 2024 that caused management to evaluate goodwill for a quantitative impairment analysis as of September 30, 2024. We did not record any adjustments to goodwill during the three months and nine months ended September 30, 2024 and September 30, 2023.

Other intangible assets consist of core deposit intangible ("CDI") assets arising from whole bank and branch acquisitions. CDI assets are amortized on an accelerated method over their estimated useful life of 8 to 10 years. The unamortized balance at September 30, 2024 and December 31, 2023 was $2.2 million and $2.8 million. CDI amortization expense was $200,000, $201,000, and $236,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $602,000 and $708,000 for the nine months ended September 30, 2024 and 2023.

Estimated CDI amortization expense for future years is as follows:


As of September 30, 2024:		*CDI Amortization Expense*
		*(dollars in thousands)*
Remainder of 2024	$	183
2025		672
2026		501
2027		417
2028		297
Thereafter		124
Total	$	2,194

Note 4 - Loans and Allowance for Credit Losses - Schedule of Loans (Details) - USD ($)
$ in Thousands

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Dec. 31, 2023

Sep. 30, 2023

Jun. 30, 2023

Dec. 31, 2022

^[1]

$ 3,091,896

$ 3,031,861

Loans held for investment, net of allowance for loan losses

(43,685)

$ (41,741)

$ (41,688)

(41,903)

$ (42,430)

$ (43,092)

$ (41,076)

3,100,000

^[2]

180,196

181,469

(1,819)

(1,352)

(1,311)

(1,219)

(1,767)

(2,448)

(2,638)

^[2],[3]

1,252,682

1,167,857

(22,651)

(18,434)

(18,307)

(17,826)

(17,575)

(17,305)

(17,657)

^[2]

1,473,396

1,487,796

(16,942)

(19,840)

(19,878)

(20,117)

(20,340)

(21,116)

(17,640)

^[2]

128,861

130,096

(1,311)

(1,285)

(1,294)

(1,348)

(1,367)

(1,110)

(1,804)

^[2]

48,089

52,074

(666)

(675)

(735)

(1,196)

(1,176)

(623)

(621)

Other Loans [Member]

^[2]

8,672

12,569

Held for Investment Loans [Member]

(296)

$ (155)

$ (163)

(197)

$ (205)

$ (490)

$ (716)

^[2]

3,091,896

3,031,861

Loans held for investment, net of allowance for loan losses

^[2]

(43,685)

(41,903)

^[2]

$ 3,048,211

$ 2,989,958

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.
[2]	Net of discounts on acquired loans of $789 and $970 and net deferred fees of $1,256 and $1,512 as of September 30, 2024 and December 31, 2023.
[3]	Includes non-farm and non-residential real estate loans, multifamily residential and single-family residential loans for a business purpose.

Note 22 - Subsequent Events

9 Months Ended

Sep. 30, 2024

Subsequent Events [Text Block]

NOTE 22 - SUBSEQUENT EVENTS

On October 21, 2024, we announced the Board of Directors had declared a common stock cash dividend of $0.16 per share, payable on November 12, 2024 to common shareholders of record as of October 31, 2024.

Note 19 - Revenue From Contracts With Customers

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Text Block]

NOTE 19 – REVENUE FROM CONTRACTS WITH CUSTOMERS

The following is a summary of revenue from contracts with customers that are in-scope and not in-scope under ASC Topic 606 for the periods indicated:

	*For the Three Months Ended*						*For the Nine Months Ended September 30,*
	*September 30, 2024*		*June 30, 2024*		*September 30, 2023*		*2024*		*2023*
Noninterest income, in scope	*(dollars in thousands)*
Fees and service charges on deposit accounts	$	475	$	490	$	500	$	1,421	$	1,534
Other fees ⁽¹⁾		198		221		202		607		682
Other income ⁽²⁾		597		574		558		1,706		1,667
Gain on sale of OREO and fixed assets		—		292		222		456		222
Total in-scope noninterest income		1,270		1,577		1,482		4,190		4,105
Noninterest income, not in scope ⁽³⁾		4,476		1,911		1,288		8,416		3,520
Total noninterest income	$	5,746	$	3,488	$	2,770	$	12,606	$	7,625

(1)

Other fees consist of wealth management fees, miscellaneous loan fees and postage/courier fees.

(2)

Other income consists of safe deposit box rental income, wire transfer fees, security brokerage fees, annuity sales, insurance activity, and OREO income.

(3)

Represents revenue that is out of scope of ASC 606 including net loan servicing income, letter of credit commissions, import/export commissions, BOLI income, gains (losses) on sales of loans, income from equity investments, gain on transfer to OREO, and $2.8 million recognized in the third quarter of 2024 for a recovery of a fully charged off loan acquired in a bank acquisition.

The major revenue streams by fee type that are within the scope of ASC 606 presented in the above tables are described in additional detail below:

Fees and Services Charges on Deposit Accounts

Fees and service charges on deposit accounts include charges for analysis, overdraft, cash checking, ATM, and safe deposit activities executed by our deposit clients, as well as interchange income earned through card payment networks for the acceptance of card based transactions. Fees earned from our deposit clients are governed by contracts that provide for overall custody and access to deposited funds and other related services and can be terminated at will by either party; this includes fees from money service businesses. Fees received from deposit clients for the various deposit activities are recognized as revenue once the performance obligations are met.

Wealth Management Fees

We employ financial consultants to provide investment planning services for customers including wealth management services, asset allocation strategies, portfolio analysis and monitoring, investment strategies, and risk management strategies. The fees we earn are variable and are generally received monthly. We recognize revenue for the services performed at quarter-end based on actual transaction details received from the broker dealer we engage.

In our wealth management division, revenue is primarily generated from (1) securities brokerage accounts, (2) investment advisor accounts, (3) full service brokerage implementation fees, and (4) life insurance and annuity products.

Gain/(loss) on Sales of Other Real Estate Owned

We record a gain or loss from the sale of OREO, when control of the property or asset transfers to the buyer, which generally occurs at the time of an executed deed or sales agreement.

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.

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Note 1 - Business Description

9 Months Ended

Sep. 30, 2024

Nature of Operations [Text Block]

NOTE 1 - BUSINESS DESCRIPTION

RBB Bancorp (“RBB”) is a bank holding company registered under the Bank Holding Company Act of 1956, as amended. RBB Bancorp’s principal business is to serve as the holding company for its wholly-owned banking subsidiaries, Royal Business Bank ("Bank") and RBB Asset Management Company (“RAM”). RAM was formed to hold and manage problem assets acquired in business combinations. When we refer to “we”, “us”, “our”, or the “Company”, we are referring to RBB Bancorp and its consolidated subsidiaries including the Bank and RAM, collectively. When we refer to the “parent company”, “Bancorp”, or the “holding company”, we are referring to RBB Bancorp, the parent company, on a stand-alone basis.

At September 30, 2024, we had total assets of $4.0 billion, total loans of $3.1 billion, total deposits of $3.1 billion and total shareholders' equity of $509.7 million. RBB’s common stock trades on the Nasdaq Global Select Market under the symbol “RBB”.

The Bank provides business-banking products and services predominantly to Asian-centric communities through full service branches located in Los Angeles County, Orange County and Ventura County in California, Las Vegas (Nevada), the New York City metropolitan areas, Chicago (Illinois), Edison (New Jersey) and Honolulu (Hawaii). The products and services include commercial and investor real estate loans, business loans and lines of credit, Small Business Administration (“SBA”) 7A and 504 loans, mortgage loans, trade finance and a full range of depository accounts, including specialized services such as remote deposit, E-banking, mobile banking and treasury management services.

We operate as a minority depository institution (“MDI”), which is defined by the Federal Deposit Insurance Corporation (“FDIC”) as a federally insured depository institution where 51% or more of the voting stock is owned by minority individuals or a majority of the board of directors is minority and the community that the institution serves is predominantly minority. A MDI is eligible to receive support from the FDIC and other federal regulatory agencies such as training, technical assistance and review of proposed new deposit taking and lending programs, and the adoption of applicable policies and procedures governing such programs. We intend to maintain our MDI designation, as it is expected that at least 51% of our issued and outstanding shares of capital shall remain owned by minority individuals. The MDI designation has been historically beneficial to us, and we continue to use the program for technical assistance.

We operate full-service banking offices in Arcadia, Cerritos, Diamond Bar, Irvine, Los Angeles, Monterey Park, Oxnard, Rowland Heights, San Gabriel, Silver Lake, Torrance, and Westlake Village, California; Las Vegas, Nevada; Manhattan, Brooklyn, Flushing, and Elmhurst, New York; the Chinatown and Bridgeport neighborhoods of Chicago, Illinois; Edison, New Jersey; and Honolulu, Hawaii. Our primary source of revenue is providing loans to customers, who are predominantly small and middle-market businesses and individuals.

We generate our revenue primarily from interest received on loans and, to a lesser extent, from interest received on investment securities. We also derive income from noninterest sources, such as fees received in connection with various lending and deposit services, loan servicing, gain on sales of loans and wealth management services. Our principal expenses include interest expense on deposits and borrowings, and operating expenses, such as salaries and employee benefits, occupancy and equipment, data processing, and income tax expense.

We completed six whole bank acquisitions and one branch acquisition from July 2011 through January 2022. All of our acquisitions have been accounted for using the acquisition method of accounting and, accordingly, the operating results of the acquired entities have been included in the consolidated financial statements from their respective acquisition dates.

Note 15 - Stock-based Compensation - Summary of Awards Pursuant to Stock Option Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Beginning Balance, Shares (in shares)			397,903
Outstanding at beginning of year (in dollars per share)			$ 17.61
Exercised, Shares (in shares)	(16,000)	0	(85,250)	(9,153)
Exercised, Weighted Average Exercise Price (in dollars per share)			$ 15.33
Forfeited/cancelled, Shares (in shares)			(111,153)
Forfeited/cancelled, Weighted Average Exercise Price (in dollars per share)			$ 17.75
Balance, Shares (in shares)	201,500		201,500
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 18.49		$ 18.49
Outstanding at end of period, weighted average remaining contractual term (Year)			5 years 5 months 4 days
Outstanding at end of period, aggregate intrinsic value	$ 913		$ 913
Options exercisable, Shares (in shares)	174,167		174,167
Options exercisable, Weighted Average Exercise Price (in dollars per share)	$ 18.06		$ 18.06
Options exercisable, Weighted Average Remaining Contractual Term (Year)			5 years
Options exercisable, Aggregate Intrinsic Value	$ 863		$ 863

Note 17 - Fair Value Measurements and Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

	*Fair Value Measurements Using:*
September 30, 2024	*Level 1*		*Level 2*		*Level 3*		*Total*
Assets measured at fair value:	*(dollars in thousands)*
On a recurring basis:
Securities available for sale
Government agency securities	$	—	$	6,459	$	—	$	6,459
SBA agency securities		—		26,930		—		26,930
Mortgage-backed securities		—		36,444		—		36,444
Collateralized mortgage obligations		—		170,110		—		170,110
Commercial paper		—		24,513		—		24,513
Corporate debt securities		—		31,732		—		31,732
Municipal securities		—		9,478		—		9,478
Equity securities ⁽¹⁾		—		—		23,161		23,161
Interest rate lock contracts ⁽¹⁾		—		—		23		23
Forward mortgage loan sale contracts ⁽¹⁾		—		—		10		10
	$	—	$	305,666	$	23,194	$	328,860
On a non-recurring basis:
Collateral dependent individually evaluated loans:
Construction and land development loans	$	—	$	—	$	8,996	$	8,996
Commercial real estate loans ⁽²⁾		—		—		16,772		16,772
	$	—	$	—	$	25,768	$	25,768

December 31, 2023	*Level 1*		*Level 2*		*Level 3*		*Total*
Assets measured at fair value:
On a recurring basis:
Securities available for sale
Government agency securities	$	—	$	8,161	$	—	$	8,161
SBA agency securities		—		13,217		—		13,217
Mortgage-backed securities		—		34,652		—		34,652
Collateralized mortgage obligations		—		149,626		—		149,626
Commercial paper		—		73,105		—		73,105
Corporate debt securities		—		30,691		—		30,691
Municipal securities		—		9,509		—		9,509
Equity securities ⁽¹⁾		—		—		23,392		23,392
Interest rate lock contracts ⁽¹⁾		—		—		32		32
Forward mortgage loan sale contracts ⁽¹⁾		—		—		14		14
	$	—	$	318,961	$	23,438	$	342,399
On a non-recurring basis:
Collateral dependent individually evaluated loans:
Commercial real estate loans	$	—	$	—	$	10,209	$	10,209
SBA loans		—		—		1,148		1,148
	$	—	$	—	$	11,357	$	11,357

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

September 30, 2024	*Fair Value*	*Valuation Techniques*	*Unobservable Input(s)*	*Range*
	(dollars in thousands)
Collateral dependent loans:
Construction and land development loans	$ 8,996	Market approach	Adjustments	(19%) to 5%
Commercial real estate loans ⁽¹⁾	16,772	Market approach	Adjustments	(41%) to 28%
Total	$ 25,768

Fair Value Measurements, Nonrecurring [Table Text Block]

	*For the Three Months Ended September 30,*				*For the Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
	*(dollars in thousands)*
Other real estate owned - Single family residential	$	—	$	—	$	560	$	—

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


		*September 30, 2024*				*December 31, 2023*
	*Fair Value*	*Carrying*		*Fair*		*Carrying*		*Fair*
	*Hierarchy*	*Value*		*Value*		*Value*		*Value*
Financial Assets:	*(dollars in thousands)*
Cash and due from banks	Level 1	$	349,390	$	349,390	$	431,373	$	431,373
Interest-earning deposits in other financial institutions	Level 1		600		600		600		600
Investment securities - AFS	Level 2		305,666		305,666		318,961		318,961
Investment securities - HTM	Level 2		5,195		5,087		5,209		5,097
Mortgage loans held for sale	Level 1		812		812		1,911		1,845
Loans, net	Level 3		3,048,211		2,988,088		2,989,958		2,918,296
Equity securities ⁽¹⁾	Level 3		23,161		23,161		23,392		23,392
Servicing assets	Level 3		7,256		13,451		8,110		14,883
Accrued interest receivable ⁽¹⁾	Level 1/2/3		14,683		14,683		13,743		13,743

		*Notional*		*Fair*		*Notional*		*Fair*
Derivative assets:		*Value*		*Value*		*Value*		*Value*
Interest rate lock contracts ⁽¹⁾	Level 3	$	1,822	$	23	$	1,255	$	32
Forward mortgage loan sale contracts ⁽¹⁾	Level 3		747		10		1,104		14

		*Carrying*		*Fair*		*Carrying*		*Fair*
Financial Liabilities:		*Value*		*Value*		*Value*		*Value*
Deposits	Level 2	$	3,092,184	$	3,091,475	$	3,174,760	$	3,181,495
FHLB advances	Level 3		200,000		197,240		150,000		144,891
Long-term debt	Level 3		119,433		112,506		119,147		83,864
Subordinated debentures	Level 3		15,102		15,099		14,938		14,566
Accrued interest payable	Level 2/3		5,986		5,986		11,671		11,671

Note 5 - Loan Servicing - Schedule of Principal Balances of Mortgage and SBA Loans Serviced for Others (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Mortgages [Member]
Loans serviced for others	$ 955,134	$ 1,014,017
Small Business Administration Loans [Member]
Loans serviced for others	96,756	100,336
Commerical Real Estate Loans [Member]
Loans serviced for others	3,774	3,813
Construction Loans [Member]
Loans serviced for others	$ 6,378	$ 4,710

Note 5 - Loan Servicing (Tables)

9 Months Ended

Sep. 30, 2024

Mortgage And Small Business Administration Loans Serviced For Others [Table Text Block]

	*September 30,*		*December 31,*
	*2024*		*2023*
Loans serviced for others:	*(dollars in thousands)*
Mortgage loans	$	955,134	$	1,014,017
SBA loans		96,756		100,336
Commercial real estate loans		3,774		3,813
Construction loans		6,378		4,710

Servicing Asset at Amortized Cost [Table Text Block]

	*Three Months Ended*
	*September 30, 2024*						*June 30, 2024*						*September 30, 2023*
	*Mortgage*			*SBA*			*Mortgage*			*SBA*			*Mortgage*			*SBA*
	*Loans*			*Loans*			*Loans*			*Loans*			*Loans*			*Loans*
Servicing assets:	*(dollars in thousands)*
Beginning of period	$	6,054		$	1,491		$	6,261		$	1,533		$	6,856		$	1,846
Additions		59			14			86			41			112			46
Payoffs		(107	)		(27	)		(120	)		(25	)		(82	)		(103	)
Amortization		(171	)		(57	)		(173	)		(58	)		(171	)		(65	)
End of period	$	5,835		$	1,421		$	6,054		$	1,491		$	6,715		$	1,724

	*Nine Months Ended*
	*September 30, 2024*						*September 30, 2023*
	*Mortgage*			*SBA*			*Mortgage*			*SBA*
	*Loans*			*Loans*			*Loans*			*Loans*
Servicing assets:	*(dollars in thousands)*
Beginning of period	$	6,509		$	1,601		$	7,354		$	2,167
Additions		188			92			139			47
Payoffs		(340	)		(94	)		(255	)		(274	)
Amortization		(522	)		(178	)		(523	)		(216	)
End of period	$	5,835		$	1,421		$	6,715		$	1,724

Note 15 - Stock-based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	March 2023
Expected volatility		28.4	%
Expected term (years)		8.0
Expected dividends		2.92	%
Risk free rate		4.27	%
Grant date fair value	$	5.49

Share-Based Payment Arrangement, Option and Stock Appreciation Rights, Activity [Table Text Block]

	*Outstanding Options*			*Weighted-Average Exercise Price*		*Weighted- Average Remaining Contractual Term in years*		*Aggregate Intrinsic Value*
	*(dollars in thousands, except for per share data)*
Outstanding at beginning of year		397,903		$	17.61
Exercised		(85,250	)		15.33
Forfeited/cancelled		(111,153	)		17.75
Outstanding at end of period		201,500		$	18.49		5.43	$	913

Options exercisable		174,167		$	18.06		5.00	$	863

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

				*Weighted-Average*
				*Grant Date*
	*RSUs*			*Fair Value Per Share*
Outstanding at beginning of year		43,160		$	18.89
Granted		138,668			18.37
Vested		(41,353	)		19.05
Outstanding at end of period		140,475		$	18.33

Note 20 - Qualified Affordable Housing Project Investments

9 Months Ended

Sep. 30, 2024

Affordable Housing Program [Text Block]

NOTE 20 - QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS

At September 30, 2024 and December 31, 2023, investments in qualified affordable housing projects totaled $10.5 million and $6.4 million. These balances are reflected in the accrued interest and other assets line on the consolidated balance sheets. Total unfunded commitments related to the investments in qualified housing projects totaled $5.8 million at September 30, 2024 and $2.3 million at December 31, 2023. We expect to fulfill these commitments between 2024 and 2041.

During the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, we recognized tax credits from our investment in affordable housing tax projects of $336,000, $285,000, and $255,000, respectively, and $906,000 and $765,000 for the nine months ended September 30, 2024 and 2023. In addition, we recognized amortization expense related to these investments for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023 of $367,000, $301,000, and $282,000, respectively, and $969,000 and $846,000 for the nine months ended September 30, 2024 and 2023, which was included within income tax expense on the consolidated statements of income. We had no impairment losses during each of the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, or the nine months ended September 30, 2024 and 2023.

Note 4 - Loans and Allowance for Credit Losses

9 Months Ended

Sep. 30, 2024

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

NOTE 4 - LOANS AND ALLOWANCE FOR CREDIT LOSSES

Our loan portfolio consists primarily of loans to borrowers within the Southern California metropolitan area, the New York City metropolitan area, Chicago (Illinois), Las Vegas (Nevada), Edison (New Jersey) and Honolulu (Hawaii). Although we seek to avoid concentrations of loans to a single industry or based upon a single class of collateral, real estate and real estate associated businesses are among the principal industries in our market area and, as a result, our loan and collateral portfolios are, to some degree, concentrated in those industries.

The following table presents the balances in our loan held for investment ("HFI") portfolio as of the dates indicated:

	*September 30, 2024*			*December 31, 2023*
Loans HFI: ⁽¹⁾	*(dollars in thousands)*
Real Estate:
Construction and land development	$	180,196		$	181,469
Commercial real estate ⁽²⁾		1,252,682			1,167,857
Single-family residential mortgages		1,473,396			1,487,796
Commercial:
Commercial and industrial		128,861			130,096
SBA		48,089			52,074
Other		8,672			12,569
Total loans HFI	$	3,091,896		$	3,031,861
Allowance for loan losses		(43,685	)		(41,903	)
Total loans HFI, net	$	3,048,211		$	2,989,958

	(1)	Net of discounts on acquired loans of $789 and $970 and net deferred fees of $1,256 and $1,512 as of September 30, 2024 and December 31, 2023.
	(2)	Includes non-farm and non-residential real estate loans, multifamily residential and single-family residential loans for a business purpose.

The following table presents a summary of the changes in the ACL for the periods indicated:

	*For the Three Months Ended*
	*September 30, 2024*								*June 30, 2024*									*September 30, 2023*
	*Allowance for loan losses*			Reserve for unfunded loan commitments⁽¹⁾		*Allowance for credit losses*			*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾			*Allowance for credit losses*			*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾			*Allowance for credit losses*
	*(dollars in thousands)*
Beginning balance	$	41,741		$	624	$	42,365		$	41,688		$	671		$	42,359		$	43,092		$	797		$	43,889
Provision for/(reversal of) credit losses		3,145			155		3,300			604			(47	)		557			1,544			(145	)		1,399
Charge-offs		(1,210	)		—		(1,210	)		(567	)		—			(567	)		(2,217	)		—			(2,217	)
Recoveries		9			—		9			16			—			16			11			—			11
Ending balance	$	43,685		$	779	$	44,464		$	41,741		$	624		$	42,365		$	42,430		$	652		$	43,082

(1)	Included in “Accrued interest and other liabilities”

	*For the Nine Months Ended September 30,*
	*2024*								*2023*
	*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾		*Allowance for credit losses*			*Allowance for loan losses*			Reserve for unfunded loan commitments ⁽¹⁾			*Allowance for credit losses*
	*(dollars in thousands)*
Beginning balance	$	41,903		$	640	$	42,543		$	41,076		$	1,156		$	42,232
Provision for/(reversal of) credit losses		3,718			139		3,857			4,297			(504	)		3,793
Charge-offs		(1,991	)		—		(1,991	)		(2,992	)		—			(2,992	)
Recoveries		55			—		55			49			—			49
Ending balance	$	43,685		$	779	$	44,464		$	42,430		$	652		$	43,082

(1)	Included in “Accrued interest and other liabilities”

The following tables present the balance and activity related to the ALL for loans HFI by loan portfolio segment for the periods presented.

	*For the Three Months Ended September 30, 2024*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	1,352		$	18,434		$	19,840		$	1,285		$	675		$	155		$	41,741
Provision for/(reversal of) credit losses		1,441			4,406			(2,898	)		31			(9	)		174			3,145
Charge-offs		(974	)		(189	)		—			(6	)		—			(41	)		(1,210	)
Recoveries		—			—			—			1			—			8			9
Ending allowance balance	$	1,819		$	22,651		$	16,942		$	1,311		$	666		$	296		$	43,685

	*For the Three Months Ended June 30, 2024*
	*Construction and land development*		*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	1,311	$	18,307		$	19,878		$	1,294		$	735		$	163		$	41,688
Provision for/(reversal of) credit losses		41		653			(38	)		(9	)		(60	)		17			604
Charge-offs		—		(526	)		—			—			—			(41	)		(567	)
Recoveries		—		—			—			—			—			16			16
Ending allowance balance	$	1,352	$	18,434		$	19,840		$	1,285		$	675		$	155		$	41,741

	*For the Three Months Ended September 30, 2023*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*		*SBA*		*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	2,448		$	17,305		$	21,116		$	1,110	$	623	$	490		$	43,092
(Reversal of)/provision for credit losses		(668	)		2,407			(776	)		256		553		(228	)		1,544
Charge-offs		(13	)		(2,137	)		—			—		—		(67	)		(2,217	)
Recoveries		—			—			—			1		—		10			11
Ending allowance balance	$	1,767		$	17,575		$	20,340		$	1,367	$	1,176	$	205		$	42,430

	*For the Nine Months Ended September 30, 2024*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	1,219		$	17,826		$	20,117		$	1,348		$	1,196		$	197		$	41,903
Provision for/(reversal of) credit losses		1,574			5,656			(3,175	)		(30	)		(530	)		223			3,718
Charge-offs		(974	)		(831	)		—			(9	)		—			(177	)		(1,991	)
Recoveries		—			—			—			2			—			53			55
Ending allowance balance	$	1,819		$	22,651		$	16,942		$	1,311		$	666		$	296		$	43,685

	*For the Nine Months Ended September 30, 2023*
	*Construction and land development*			*Commercial real estate*			*Single-family residential mortgages*			*Commercial and industrial*			*SBA*			*Other*			*Total*
Allowance for loan losses:	*(dollars in thousands)*
Beginning balance	$	2,638		$	17,657		$	17,640		$	1,804		$	621		$	716		$	41,076
(Reversal of)/provision for credit losses		(858	)		2,454			2,793			(438	)		616			(270	)		4,297
Charge-offs		(13	)		(2,536	)		(93	)		—			(62	)		(288	)		(2,992	)
Recoveries		—			—			—			1			1			47			49
Ending allowance balance	$	1,767		$	17,575		$	20,340		$	1,367		$	1,176		$	205		$	42,430

We categorize loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, collateral adequacy, credit documentation, and current economic trends, among other factors. We analyze loans individually by classifying the loans as to credit risk. This analysis typically includes larger, non-homogeneous loans such as commercial real estate and commercial and industrial loans. This analysis is performed on an ongoing basis as new information is obtained. We use the following definitions for risk ratings:

Pass - Loans classified as pass include loans not meeting the risk ratings defined below.

Special Mention - Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date.

Substandard - Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.

Doubtful - Loans classified as doubtful have all the weaknesses inherent in those classified as 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.

The following tables summarize our loans HFI by loan portfolio segment, risk rating and vintage year as of the dates indicated. The vintage year is the year of origination, renewal or major modification.

	*Term Loan by Vintage*
September 30, 2024	*2024*		*2023*		*2022*		*2021*		*2020*		*Prior*		*Revolving*		*Revolving Converted to Term During the Period*		*Total*
Real estate:		*(dollars in thousands)*
Construction and land development
Pass	$	95,477	$	8,939	$	—	$	—	$	1,375	$	102	$	—	$	—	$	105,893
Special mention		—		—		—		—		43,566		—		—		—		43,566
Substandard		—		8,996		—		11,706		10,035		—		—		—		30,737
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	95,477	$	17,935	$	—	$	11,706	$	54,976	$	102	$	—	$	—	$	180,196
YTD gross charge-offs	$	—	$	—	$	974	$	—	$	—	$	—	$	—	$	—	$	974
Commercial real estate
Pass	$	222,379	$	58,587	$	396,870	$	153,510	$	162,438	$	203,457	$	—	$	—	$	1,197,241
Special mention		—		—		—		16,324		3,055		12,399		—		—		31,778
Substandard		—		—		—		3,292		10,708		9,663		—		—		23,663
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	222,379	$	58,587	$	396,870	$	173,126	$	176,201	$	225,519	$	—	$	—	$	1,252,682
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	414	$	417	$	—	$	—	$	831
Single-family residential mortgages
Pass	$	102,590	$	141,238	$	560,767	$	227,913	$	114,684	$	310,340	$	1,192	$	—	$	1,458,724
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		736		1,604		1,918		10,414		—		—		14,672
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	102,590	$	141,238	$	561,503	$	229,517	$	116,602	$	320,754	$	1,192	$	—	$	1,473,396
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial:
Commercial and industrial
Pass	$	7,556	$	1,152	$	2,771	$	4,169	$	2,307	$	6,231	$	95,591	$	—	$	119,777
Special mention		—		—		—		—		—		—		1,156		—		1,156
Substandard		—		—		75		—		1,340		4,826		1,687		—		7,928
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	7,556	$	1,152	$	2,846	$	4,169	$	3,647	$	11,057	$	98,434	$	—	$	128,861
YTD gross charge-offs	$	6	$	—	$	3	$	—	$	—	$	—	$	—	$	—	$	9
SBA
Pass	$	5,657	$	1,829	$	10,893	$	9,780	$	429	$	15,700	$	—	$	—	$	44,288
Special mention		—		—		—		—		1,001		—		—		—		1,001
Substandard		144		—		—		333		—		2,323		—		—		2,800
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	5,801	$	1,829	$	10,893	$	10,113	$	1,430	$	18,023	$	—	$	—	$	48,089
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other:
Pass	$	—	$	141	$	1,795	$	6,337	$	353	$	2	$	13	$	—	$	8,641
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		31		—		—		—		—		31
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	—	$	141	$	1,795	$	6,368	$	353	$	2	$	13	$	—	$	8,672
YTD gross charge-offs	$	—	$	—	$	4	$	167	$	6	$	—	$	—	$	—	$	177
Total by risk rating:
Pass	$	433,659	$	211,886	$	973,096	$	401,709	$	281,586	$	535,832	$	96,796	$	—	$	2,934,564
Special mention		—		—		—		16,324		47,622		12,399		1,156		—		77,501
Substandard		144		8,996		811		16,966		24,001		27,226		1,687		—		79,831
Doubtful		—		—		—		—		—		—		—		—		—
Total loans	$	433,803	$	220,882	$	973,907	$	434,999	$	353,209	$	575,457	$	99,639	$	—	$	3,091,896
Total YTD gross charge-offs	$	6	$	—	$	981	$	167	$	420	$	417	$	—	$	—	$	1,991

	*Term Loan by Vintage*
December 31, 2023	*2023*		*2022*		*2021*		*2020*		*2019*		*Prior*		*Revolving*		*Revolving Converted to Term During the Period*		*Total*
Real estate:		*(dollars in thousands)*
Construction and land development
Pass	$	127,602	$	25,880	$	12,168	$	3,919	$	192	$	32	$	—	$	—	$	169,793
Special mention		—		—		11,676		—		—		—		—		—		11,676
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	127,602	$	25,880	$	23,844	$	3,919	$	192	$	32	$	—	$	—	$	181,469
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	140	$	—	$	—	$	140
Commercial real estate
Pass	$	90,126	$	423,564	$	186,904	$	175,650	$	94,796	$	152,847	$	—	$	—	$	1,123,887
Special mention		—		—		—		—		7,719		4,880		—		—		12,599
Substandard		301		—		—		11,410		2,295		17,365		—		—		31,371
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	90,427	$	423,564	$	186,904	$	187,060	$	104,810	$	175,092	$	—	$	—	$	1,167,857
YTD gross charge-offs	$	—	$	2,078	$	—	$	459	$	—	$	—	$	—	$	—	$	2,537
Single-family residential mortgages
Pass	$	156,372	$	593,539	$	239,502	$	125,346	$	83,002	$	265,050	$	1,720	$	—	$	1,464,531
Special mention		—		—		619		—		—		3,855		—		—		4,474
Substandard		—		719		758		4,985		545		11,740		44		—		18,791
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	156,372	$	594,258	$	240,879	$	130,331	$	83,547	$	280,645	$	1,764	$	—	$	1,487,796
YTD gross charge-offs	$	—	$	—	$	—	$	93	$	—	$	—	$	—	$	—	$	93
Commercial:
Commercial and industrial																		—
Pass	$	1,305	$	3,283	$	6,281	$	2,901	$	2,049	$	4,700	$	99,339	$	—	$	119,858
Special mention		—		—		—		—		—		—		2,737		—		2,737
Substandard		—		87		—		1,410		7		4,952		1,045		—		7,501
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	1,305	$	3,370	$	6,281	$	4,311	$	2,056	$	9,652	$	103,121	$	—	$	130,096
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
SBA
Pass	$	5,642	$	11,023	$	10,037	$	2,324	$	4,588	$	13,783	$	—	$	—	$	47,397
Special mention		—		—		331		—		—		1,025		—		—		1,356
Substandard		—		—		—		—		85		3,236		—		—		3,321
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	5,642	$	11,023	$	10,368	$	2,324	$	4,673	$	18,044	$	—	$	—	$	52,074
YTD gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	62	$	—	$	—	$	62
Other:
Pass	$	193	$	2,727	$	8,813	$	674	$	29	$	—	$	18	$	—	$	12,454
Special mention		—		—		—		—		—		—		—		—		—
Substandard		—		80		28		7		—		—		—		—		115
Doubtful		—		—		—		—		—		—		—		—		—
Total	$	193	$	2,807	$	8,841	$	681	$	29	$	—	$	18	$	—	$	12,569
YTD gross charge-offs	$	—	$	79	$	273	$	10	$	—	$	—	$	—	$	—	$	362
Total by risk rating:
Pass	$	381,240	$	1,060,016	$	463,705	$	310,814	$	184,656	$	436,412	$	101,077	$	—	$	2,937,920
Special mention		—		—		12,626		—		7,719		9,760		2,737		—		32,842
Substandard		301		886		786		17,812		2,932		37,293		1,089		—		61,099
Doubtful		—		—		—		—		—		—		—		—		—
Total loans	$	381,541	$	1,060,902	$	477,117	$	328,626	$	195,307	$	483,465	$	104,903	$	—	$	3,031,861
Total YTD gross charge-offs	$	—	$	2,157	$	273	$	562	$	—	$	202	$	—	$	—	$	3,194

The following tables present the aging of the recorded investment in past due loans, by loan portfolio segment, as of the dates indicated.


September 30, 2024	*30-59 Days*		*60-89 Days*		*90 Days Or More*		Total Past Due ⁽¹⁾		*Loans Not Past Due*		Total Loans ⁽¹⁾		Nonaccrual Loans ⁽¹⁾
Real estate:		*(dollars in thousands)*
Construction and land development	$	—	$	—	$	19,032	$	19,032	$	161,164	$	180,196	$	19,032
Commercial real estate		1,119		3,292		16,916		21,327		1,231,355		1,252,682		20,430
Single-family residential mortgages		9,111		1,710		10,358		21,179		1,452,217		1,473,396		13,997
Commercial:
Commercial and industrial		65		117		6,348		6,530		122,331		128,861		6,464
SBA		1,072		81		467		1,620		46,469		48,089		739
Other		60		11		—		71		8,601		8,672		—
Total	$	11,427	$	5,211	$	53,121	$	69,759	$	3,022,137	$	3,091,896	$	60,662


December 31, 2023
Real estate:
Construction and land development	$	—	$	—	$	—	$	—	$	181,469	$	181,469	$	—
Commercial real estate		1,341		216		1,582		3,139		1,164,718		1,167,857		10,569
Single-family residential mortgages		9,050		5,795		15,134		29,979		1,457,817		1,487,796		18,103
Commercial:
Commercial and industrial		1,544		—		854		2,398		127,698		130,096		854
SBA		356		—		2,085		2,441		49,633		52,074		2,085
Other		160		20		8		188		12,381		12,569		8
Total	$	12,451	$	6,031	$	19,663	$	38,145	$	2,993,716	$	3,031,861	$	31,619

(1)

Past due loans include nonaccrual loans and are therefore included in total loans.

We had no loans that were 90 days or more past due and still accruing at September 30, 2024 and December 31, 2023.

The following table presents the loans on nonaccrual status and the balance of such loans with no ALL, by loan portfolio segment, as of the dates indicated:

	*September 30, 2024*				*December 31, 2023*
	*Nonaccrual Loans*				*Nonaccrual Loans*
	*with no*				*with no*
	*Allowance*				*Allowance*
	*for Loan Loss*		*Nonaccrual Loans*		*for Loan Loss*		*Nonaccrual Loans*
Real estate:	*(dollars in thousands)*
Construction and land development	$	19,032	$	19,032	$	—	$	—
Commercial real estate		13,173		20,430		10,569		10,569
Single-family residential mortgages		13,997		13,997		18,103		18,103
Commercial:
Commercial and industrial (1)		6,348		6,464		610		854
SBA		739		739		937		2,085
Other:		—		—		—		8
Total	$	53,289	$	60,662	$	30,219	$	31,619

(1) A C&I loan of $4.7 million is cross collateralized with a CRE loan with a specific reserve.

The following tables present the amortized cost basis of individually evaluated collateral-dependent loans, by loan class and type of collateral which secures such loans as of the dates indicated:

	*September 30, 2024*
	*Commercial Real Estate*		*Residential Real Estate*		*Business Assets*		*Total*
Real Estate:	*(dollars in thousands)*
Construction and land development	$	19,032	$	—	$	—	$	19,032
Commercial real estate		20,208		222		—		20,430
Single-family residential mortgages		—		13,997		—		13,997
Commercial:
Commercial and industrial		—		6,348		116		6,464
SBA		629		25		85		739
Total loans	$	39,869	$	20,592	$	201	$	60,662

	*December 31, 2023*
	*Commercial Real Estate*		*Residential Real Estate*		*Business Assets*		*Total*
Real Estate:	*(dollars in thousands)*
Commercial real estate	$	10,353	$	216	$	—	$	10,569
Single-family residential mortgages		—		18,103		—		18,103
Commercial:
Commercial and industrial		—		610		244		854
SBA		800		1,200		85		2,085
Total loans	$	11,153	$	20,129	$	329	$	31,611

No interest income was recognized on a cash basis during the three months and nine months ended September 30, 2024, and 2023. We did not recognize any interest income on nonaccrual loans during the three months and nine months ended September 30, 2024 and 2023, while the loans were in nonaccrual status.

On January 1, 2023, we adopted ASU 2022-02, "Financial Instruments - Credit Losses (Topic 326)." Under this guidance, we may modify loans to borrowers experiencing financial difficulty by providing principal forgiveness, term extension, payment delay or interest rate reduction. We may provide multiple types of concessions on one loan. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for loan losses.

The total balance of modified loans to borrowers experiencing financial difficulty was $18.3 million at September 30, 2024 and $8.8 million at December 31, 2023. One C&D loan with a balance of $10.0 million was modified during the third quarter of 2024. The loan migrated to nonaccrual, was downgraded to Substandard and remained in default as of September 30, 2024. One CRE loan with a balance of $8.3 million at September 30, 2024 was modified in the fourth quarter of 2023, and remains a nonaccrual loan and in default at September 30, 2024. There were no loans modified to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2023.

There were no commitments to lend additional amounts to customers with outstanding modified loans at September 30, 2024 and December 31, 2023. The modified loans outstanding at September 30, 2024 are collateral-dependent individually evaluated loans with $0, $108,000 and $0 in charge-offs for the three months ended September 30, 2024, June 30, 2024 and September 30, 2023, respectively, and $224,000 and $399,000 for the nine months ended September 30, 2024 and 2023 and no specific reserves since modification date.

The following table presents our loan modifications made to borrowers experiencing financial difficulty by type of modification for the three and nine months ended September 30, 2024:

Balances at September 30, 2024

Term Extension

Financial Effect of Loan Modifications

Balance

Percent of Total Class of Loans

Term Extension (in Years)

(dollars in thousands)

Construction and land development

10,036

5.6%

1.0

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024 shares
Insider Trading Arr Line Items
Trading Arrangement, Securities Aggregate Available Amount	9,000
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Trading Arrangement, Individual Name	David Morris
Trading Arrangement, Individual Title	Chief Executive Officer
Rule 10b5-1 Arrangement Adopted [Flag]	true
Trading Arrangement Adoption Date	July 26, 2024

Note 3 - Investment Securities (Details Textual) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Proceeds from Sale of Debt Securities, Available-for-Sale	$ 0	$ 0	$ 0	$ 0	$ 0
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	1,100,000			1,100,000		$ 962,000
Debt Securities, Available-for-Sale, Allowance for Credit Loss	0		$ 0	0	0
Debt Securities, Available-for-Sale, Realized Gain (Loss)				0	$ 0
Equity Securities without Readily Determinable Fair Value, Amount	23,200,000			23,200,000		23,400,000
Asset Pledged as Collateral [Member]
Financial Instruments, Owned, at Fair Value	$ 45,500,000			$ 45,500,000		$ 95,200,000

Note 4 - Loans and Allowance for Credit Losses - Loan Modifications (Details) - Construction And Land Development Loans [Member] $ in Thousands	3 Months Ended
	Sep. 30, 2024 USD ($)
Modified loans, balance	$ 10,000
Extended Maturity [Member]
Modified loans, balance	$ 10,036
Modified loans, percentage of total class of loans	5.60%
Construction and land development (Year)	1 year

Note 14 - Related Party Transactions

9 Months Ended

Sep. 30, 2024

NOTE 14 - RELATED PARTY TRANSACTIONS

There were no loans or outstanding loan commitments to any principal officers or directors, or any of their affiliates at September 30, 2024 and December 31, 2023.

Deposits from principal officers, directors, and their affiliates at September 30, 2024 and December 31, 2023 were $30.6 million and $25.7 million.

Certain directors and their affiliates own $6.0 million of RBB's subordinated debentures as of September 30, 2024 and December 31, 2023.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Reference 1: 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 10: http://www.xbrl.org/2003/role/disclosureRef
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Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities held to maturity, fair value	$ 5,087	$ 5,097
Preferred stock, authorized (in shares)	100,000,000	100,000,000
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred stock, outstanding (in shares)	0	0
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	17,693,416	18,609,179
Common stock, outstanding (in shares)	17,693,416	18,609,179

Note 3 - Investment Securities - Summary of Investment Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Less than Twelve Months Estimated Fair Value, available for sale	$ 29,342	$ 83,611
Less than Twelve Months Unrealized Losses, available for sale	(165)	(213)
Twelve Months or More Estimated Fair Value, available for sale	170,967	176,221
Twelve Months or More Unrealized Losses	(24,070)	(28,516)
Total Estimated Fair Value, available for sale	200,309	259,832
Total Unrealized Losses, available for sale	(24,235)	(28,729)
Less than Twelve Months Estimated Fair Value, held to maturity	0	1,397
Less than Twelve Months Unrealized Losses, held to maturity	0	(19)
Twelve Months or More Estimated Fair Value, held to maturity	4,585	3,196
Twelve Months or More Unrealized Losses, held to maturity	(110)	(96)
Total Estimated Fair Value, held to maturity	4,585	4,593
Total Unrealized Losses, held to maturity	(110)	(115)
US Government Agencies Debt Securities [Member]
Less than Twelve Months Estimated Fair Value, available for sale	0	4,238
Less than Twelve Months Unrealized Losses, available for sale	0	(72)
Twelve Months or More Estimated Fair Value, available for sale	6,459	3,923
Twelve Months or More Unrealized Losses	(286)	(472)
Total Estimated Fair Value, available for sale	6,459	8,161
Total Unrealized Losses, available for sale	(286)	(544)
SBA Securities [Member]
Less than Twelve Months Estimated Fair Value, available for sale	9,304	5,102
Less than Twelve Months Unrealized Losses, available for sale	(3)	(18)
Twelve Months or More Estimated Fair Value, available for sale	1,954	2,094
Twelve Months or More Unrealized Losses	(146)	(198)
Total Estimated Fair Value, available for sale	11,258	7,196
Total Unrealized Losses, available for sale	(149)	(216)
Residential Mortgage-Backed Securities [Member]
Less than Twelve Months Estimated Fair Value, available for sale	0	0
Less than Twelve Months Unrealized Losses, available for sale	0	0
Twelve Months or More Estimated Fair Value, available for sale	32,470	34,652
Twelve Months or More Unrealized Losses	(4,860)	(5,855)
Total Estimated Fair Value, available for sale	32,470	34,652
Total Unrealized Losses, available for sale	(4,860)	(5,855)
Residential Collateralized Mortgage Obligations [Member]
Less than Twelve Months Estimated Fair Value, available for sale	5,937	2,597
Less than Twelve Months Unrealized Losses, available for sale	(98)	(37)
Twelve Months or More Estimated Fair Value, available for sale	59,095	60,275
Twelve Months or More Unrealized Losses	(10,360)	(12,161)
Total Estimated Fair Value, available for sale	65,032	62,872
Total Unrealized Losses, available for sale	(10,458)	(12,198)
Commercial Collateralized Mortgage Obligations [Member]
Less than Twelve Months Estimated Fair Value, available for sale	14,101	18,463
Less than Twelve Months Unrealized Losses, available for sale	(64)	(70)
Twelve Months or More Estimated Fair Value, available for sale	35,555	35,077
Twelve Months or More Unrealized Losses	(2,219)	(2,594)
Total Estimated Fair Value, available for sale	49,656	53,540
Total Unrealized Losses, available for sale	(2,283)	(2,664)
Corporate Debt Securities [Member]
Less than Twelve Months Estimated Fair Value, available for sale	0	0
Less than Twelve Months Unrealized Losses, available for sale	0	0
Twelve Months or More Estimated Fair Value, available for sale	25,956	30,691
Twelve Months or More Unrealized Losses	(3,067)	(4,109)
Total Estimated Fair Value, available for sale	25,956	30,691
Total Unrealized Losses, available for sale	(3,067)	(4,109)
Commercial Paper [Member]
Less than Twelve Months Estimated Fair Value, available for sale		53,211
Less than Twelve Months Unrealized Losses, available for sale		(16)
Twelve Months or More Estimated Fair Value, available for sale		0
Twelve Months or More Unrealized Losses		0
Total Estimated Fair Value, available for sale		53,211
Total Unrealized Losses, available for sale		(16)
Municipal Bonds [Member]
Less than Twelve Months Estimated Fair Value, available for sale	0	0
Less than Twelve Months Unrealized Losses, available for sale	0	0
Twelve Months or More Estimated Fair Value, available for sale	9,478	9,509
Twelve Months or More Unrealized Losses	(3,132)	(3,127)
Total Estimated Fair Value, available for sale	9,478	9,509
Total Unrealized Losses, available for sale	(3,132)	(3,127)
Less than Twelve Months Estimated Fair Value, held to maturity	0	1,397
Less than Twelve Months Unrealized Losses, held to maturity	0	(19)
Twelve Months or More Estimated Fair Value, held to maturity	4,585	3,196
Twelve Months or More Unrealized Losses, held to maturity	(110)	(96)
Total Estimated Fair Value, held to maturity	4,585	4,593
Total Unrealized Losses, held to maturity	$ (110)	$ (115)

Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended			9 Months Ended
Consolidated Statements of Income (Unaudited) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest and dividend income:
Interest and fees on loans	$ 47,326,000	$ 45,320,000	$ 47,617,000	$ 138,193,000	$ 148,369,000
Interest on interest-earning deposits	3,388,000	3,353,000	3,193,000	11,781,000	6,096,000
Interest on investment securities	3,127,000	3,631,000	4,211,000	10,369,000	10,321,000
Dividend income on FHLB stock	326,000	327,000	290,000	984,000	814,000
Interest on federal funds sold and other	258,000	255,000	252,000	779,000	716,000
Total interest and dividend income	54,425,000	52,886,000	55,563,000	162,106,000	166,316,000
Interest expense:
Interest on savings deposits, NOW and money market accounts	5,193,000	4,953,000	3,106,000	14,624,000	8,180,000
Interest on time deposits	22,553,000	21,850,000	21,849,000	67,725,000	54,424,000
Interest on long-term debt and subordinated debentures	1,681,000	1,679,000	2,579,000	5,039,000	7,668,000
Interest on other borrowed funds	453,000	439,000	440,000	1,331,000	2,428,000
Total interest expense	29,880,000	28,921,000	27,974,000	88,719,000	72,700,000
Net interest income before provision for credit losses	24,545,000	23,965,000	27,589,000	73,387,000	93,616,000
Provision for credit losses	3,300,000	557,000	1,399,000	3,857,000	3,793,000
Net interest income after provision for credit losses	21,245,000	23,408,000	26,190,000	69,530,000	89,823,000
Noninterest income:
Service charges and fees	1,071,000	1,064,000	1,057,000	3,127,000	3,200,000
Gain on sale of loans	447,000	451,000	212,000	1,210,000	258,000
Loan servicing income, net of amortization	605,000	579,000	623,000	1,773,000	1,959,000
Increase in cash surrender value of life insurance	403,000	385,000	356,000	1,170,000	1,036,000
Gain on other real estate owned	0	292,000	190,000	1,016,000	190,000
Other income	3,220,000	717,000	332,000	4,310,000	982,000
Total noninterest income	5,746,000	3,488,000	2,770,000	12,606,000	7,625,000
Noninterest expense:
Salaries and employee benefits	10,008,000	9,533,000	9,744,000	29,468,000	28,935,000
Occupancy and equipment expenses	2,518,000	2,439,000	2,414,000	7,400,000	7,242,000
Data processing	1,472,000	1,466,000	1,315,000	4,358,000	3,969,000
Legal and professional	958,000	1,260,000	1,022,000	3,098,000	6,907,000
Office expenses	348,000	352,000	437,000	1,056,000	1,163,000
Marketing and business promotion	252,000	189,000	340,000	613,000	892,000
Insurance and regulatory assessments	658,000	981,000	730,000	2,621,000	2,043,000
Core deposit intangible				1,735,000	1,976,000
Other expenses	1,007,000	703,000	638,000	2,298,000	2,445,000
Total noninterest expense	17,421,000	17,124,000	16,876,000	51,514,000	54,304,000
Net income before income taxes	9,570,000	9,772,000	12,084,000	30,622,000	43,144,000
Income tax expense	2,571,000	2,527,000	3,611,000	8,342,000	12,752,000
Net income	$ 6,999,000	$ 7,245,000	$ 8,473,000	$ 22,280,000	$ 30,392,000
Net income per share
Basic (in dollars per share)	$ 0.39	$ 0.39	$ 0.45	$ 1.22	$ 1.6
Diluted (in dollars per share)	$ 0.39	$ 0.39	$ 0.45	$ 1.22	$ 1.6
Weighted-average common shares outstanding
Basic (in shares)	17,812,791	18,375,970	18,995,303	18,261,702	18,991,579
Diluted (in shares)	17,885,359	18,406,897	18,997,304	18,313,086	19,013,838
Core Deposits [Member]
Noninterest expense:
Core deposit intangible	$ 200,000	$ 201,000	$ 236,000	$ 602,000	$ 708,000

Note 1 - Business Description (Details Textual) $ in Thousands	127 Months Ended
	Jan. 31, 2022	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Assets		$ 3,990,477		$ 4,026,025
Financing Receivable, after Allowance for Credit Loss		3,100,000
Deposits		3,092,184		3,174,760
Equity, Including Portion Attributable to Noncontrolling Interest		$ 509,728	$ 511,291	$ 511,260	$ 502,511	$ 500,290	$ 484,563
Number of Businesses Acquired	6

Amount of asset recognized for present right to economic benefit.

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

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Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited consolidated financial statements and notes thereto of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) for Form 10-Q and conform to practices within the banking industry and include all of the information and disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for interim financial reporting. The accompanying unaudited consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments), which are necessary for a fair presentation of financial results for the interim periods presented. Certain prior period amounts have been reclassified to conform to the current period presentation. Such reclassifications had no impact on our net income or shareholders’ equity. The results of operations for the three months and the nine months ended September 30, 2024 are not necessarily indicative of the results for the full year. These interim unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2023, included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (our “2023 Annual Report”).
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. It is reasonably possible that these estimates could change as actual results could differ from those estimates. The allowance for credit losses, realization of deferred tax assets, the valuation of goodwill and other intangible assets, other derivatives, and the fair value measurement of financial instruments are particularly subject to change and such change could have a material effect on the consolidated financial statements.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Recently adopted In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820) - Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This pronouncement clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 also clarifies that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction and requires certain new disclosures for equity securities subject to contractual sale restrictions. We adopted ASU 2022-03 on January 1, 2024 and the adoption did not have a material impact on our consolidated financial statements. In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323). This Update permits reporting entities to elect to account for their tax equity investments using the proportional amortization method if certain conditions are met. It requires that a liability to be recognized for delayed equity contributions that are unconditional and legally binding or for equity contributions that are contingent upon a future event when that contingent event becomes probable. The reporting entity needs to disclose the nature of its tax equity investments and the effect of its tax equity investments on its financial position and results of operations. ASU 2023-02 became effective for us in fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. We adopted ASU 2023-02 on January 1, 2024 and the adoption did not have a material impact on our consolidated financial statements. Recently issued not* yet effective* In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements. This pronouncement amends the FASB Accounting Standards Codification to reflect updates and simplifications to certain disclosure requirements referred to the FASB by the SEC in 2018, including disclosures for the statement of cash flows, earnings per share, commitments, debt and equity instruments, and certain industry information, among other things. Each amendment is effective when the related disclosure is effectively removed from Regulations S-X or S-K; early adoption is prohibited. All amendments should be applied prospectively. If the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K by June 30, 2027, the pending amendments will be removed and will not become effective for any entity. Adoption of ASU 2023-06 is not expected to have a material impact on our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segments. The amendments in this Update improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis. Amendments in this Update include: a requirement that a public entity provide all annual disclosures about a reportable segment’s profit or loss in its interim period disclosures, disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), disclosure of amounts for other segment items by reportable segment and a description of its composition, clarification that if the CODM uses more than one measure of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources, a public entity may report one or more of those additional measures of segment profit or loss, a requirement that a public entity disclose the title and position of the CODM, and an explanation of how the CODM uses the reported measure(s) of segment profit or loss, and a requirement that a public entity that has a single reportable segment provide all the disclosures required by this Update as well as all existing disclosures required in Topic 280. The amendments in this Update are effective for the Company beginning with its 2024 annual financial statement disclosures for the year ended December 31, 2024, and for all interim and annual periods thereafter. Early adoption is permitted. Adoption of ASU 2023-07 is not expected to have a material impact on our consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures. This Update enhances the transparency and decision usefulness of income tax disclosures. The amendments in this Update require the following: 1) consistent categories and greater disaggregation of information in the rate reconciliation, and 2) income taxes paid disaggregated by jurisdiction. The amendments in the ASU are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied on a prospective basis. However, retrospective application in all prior periods presented is permitted. Adoption of ASU 2023-09 is not expected to have a material impact on our consolidated financial statements.

Note 6 - Goodwill and Intangibles (Details Textual) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Goodwill	$ 71,498,000			$ 71,498,000		$ 71,498,000
Goodwill, Impairment Loss	0		$ 0	0	$ 0
Amortization of Intangible Assets				1,735,000	1,976,000
Core Deposits [Member]
Finite-Lived Intangible Assets, Gross	2,200,000			2,200,000		$ 2,800,000
Amortization of Intangible Assets	$ 200,000	$ 201,000	$ 236,000	$ 602,000	$ 708,000
Core Deposits [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	8 years			8 years
Core Deposits [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years			10 years

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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-Section S99
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Note 7 - Deposits (Tables)

9 Months Ended

Sep. 30, 2024

Time Deposit Maturities [Table Text Block]

		*$250,000 and under*		*Greater than $250,000*		*Total*
Time Deposits Maturities Periods:		*(dollars in thousands)*
One year or less	$	1,041,989	$	829,279	$	1,871,268
One year to three years		9,665		431		10,096
Over three years		808		300		1,108
Total	$	1,052,462	$	830,010	$	1,882,472

Note 19 - Revenue From Contracts With Customers (Details Textual) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Proceeds, Financing Receivable, Previously Written off, Recovery	$ 2.8

Note 9 - Subordinated Debentures - Schedule of Subordinated Debentures (Details) - USD ($)
$ in Thousands

1 Months Ended

9 Months Ended

Mar. 31, 2021

Nov. 30, 2018

Sep. 30, 2024

Dec. 31, 2023

Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]

Secured Overnight Financing Rate (SOFR) [Member]

Subordinated Debt [Member]

$ 119,433

$ 119,147

17,527

2,425

TFC Trust [Member] | Subordinated Debt [Member]

15,102

5,155

1,121

Debt instrument, variable rate

$ 4,034

Tenor spread adjustment

^[1]

0.26%

Effective rate

6.86%

1.65%

FAIC Trust [Member] | Subordinated Debt [Member]

$ 7,217

784

Debt instrument, variable rate

$ 6,433

Tenor spread adjustment

^[1]

0.26%

Effective rate

7.46%

2.25%

PGBH Trust [Member] | Subordinated Debt [Member]

$ 5,155

520

Debt instrument, variable rate

$ 4,635

Tenor spread adjustment

^[1]

0.26%

Effective rate

7.31%

2.10%

[1]	Represents applicable tenor spread adjustment when the original LIBOR index was discontinued on June 30, 2023.

Note 12 - Commitments and Contingencies - Schedule of Financial Commitments Represents Credit Risk (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financial commitments, contractual amount, fixed rate	$ 182,351
Financial commitments, contractual amount, variable rate		$ 190,750
Standby Letters of Credit [Member]
Financial commitments, contractual amount, fixed rate	3,353
Financial commitments, contractual amount, variable rate		2,687
Commitments to Make Loans [Member]
Financial commitments, contractual amount, fixed rate	81,263
Financial commitments, contractual amount, variable rate		77,844
Unused lines of Credit [Member]
Financial commitments, contractual amount, fixed rate	94,783
Financial commitments, contractual amount, variable rate		106,315
Commercial And Similar Letters Of Credit [Member]
Financial commitments, contractual amount, fixed rate	$ 2,952
Financial commitments, contractual amount, variable rate		$ 3,904

Note 3 - Investment Securities - Expected Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Less than one year, Available for sale, Amortized Cost	$ 37,029	$ 76,153
Less than one year, Available for sale, Estimated Fair Value	37,187	76,140
More than one year to five years, Available for sale, Amortized Cost	128,569	92,104
Available for sale, Estimated Fair Value, More than one year to five years	124,448	86,972
More than five years to ten years, Available for sale, Amortized Cost	148,052	153,816
More than five years to ten years, Available for sale, Estimated Fair Value	132,520	136,671
More than ten years, Available for sale, Amortized Cost	15,231	24,997
More than ten years, Available for sale, Estimated Fair Value	11,511	19,178
Available for sale, Amortized Cost	328,881	347,070
Available for sale	305,666	318,961
Less than one year, Held to Maturity, Amortized Cost	500	0
Less than one year, Held to maturity, Estimated Fair Value	502	0
More than one year to five years, Held to maturity, Amortized Cost	0	501
More than one year to five years, Held to Maturity, Estimated Fair Value	0	504
More than five years to ten years, Held to maturity Amortized Cost	2,950	2,952
More than five years to ten years, Held to maturity Estimated Fair Value	2,885	2,873
More than ten years, Held to Maturity, Amortized Cost	1,745	1,756
More than ten years, Held to Maturity, Estimated Fair Value	1,700	1,720
Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)	5,195	5,209
Securities held to maturity, fair value	5,087	5,097
US Government Agencies Debt Securities [Member]
Less than one year, Available for sale, Amortized Cost	90	0
Less than one year, Available for sale, Estimated Fair Value	88	0
More than one year to five years, Available for sale, Amortized Cost	6,655	8,705
Available for sale, Estimated Fair Value, More than one year to five years	6,371	8,161
More than five years to ten years, Available for sale, Amortized Cost	0	0
More than five years to ten years, Available for sale, Estimated Fair Value	0	0
More than ten years, Available for sale, Amortized Cost	0	0
More than ten years, Available for sale, Estimated Fair Value	0	0
Available for sale, Amortized Cost	6,745	8,705
Available for sale	6,459	8,161
Small Business Administration Agency Securities [Member]
Less than one year, Available for sale, Amortized Cost	0	0
Less than one year, Available for sale, Estimated Fair Value	0	0
More than one year to five years, Available for sale, Amortized Cost	7,191	2,292
Available for sale, Estimated Fair Value, More than one year to five years	7,048	2,095
More than five years to ten years, Available for sale, Amortized Cost	19,686	10,997
More than five years to ten years, Available for sale, Estimated Fair Value	19,882	11,122
More than ten years, Available for sale, Amortized Cost	0	0
More than ten years, Available for sale, Estimated Fair Value	0	0
Available for sale, Amortized Cost	26,877	13,289
Available for sale	26,930	13,217
Residential Mortgage-Backed Securities [Member]
Less than one year, Available for sale, Amortized Cost	0	0
Less than one year, Available for sale, Estimated Fair Value	0	0
More than one year to five years, Available for sale, Amortized Cost	9,429	11,023
Available for sale, Estimated Fair Value, More than one year to five years	8,710	9,986
More than five years to ten years, Available for sale, Amortized Cost	31,849	19,762
More than five years to ten years, Available for sale, Estimated Fair Value	27,734	16,965
More than ten years, Available for sale, Amortized Cost	0	9,722
More than ten years, Available for sale, Estimated Fair Value	0	7,701
Available for sale, Amortized Cost	41,278	40,507
Available for sale	36,444	34,652
Residential Collateralized Mortgage Obligations [Member]
Less than one year, Available for sale, Amortized Cost	6,869	18
Less than one year, Available for sale, Estimated Fair Value	7,068	17
More than one year to five years, Available for sale, Amortized Cost	55,468	36,876
Available for sale, Estimated Fair Value, More than one year to five years	54,283	35,758
More than five years to ten years, Available for sale, Amortized Cost	40,747	57,177
More than five years to ten years, Available for sale, Estimated Fair Value	31,835	46,552
More than ten years, Available for sale, Amortized Cost	0	0
More than ten years, Available for sale, Estimated Fair Value	0	0
Available for sale, Amortized Cost	103,084	94,071
Available for sale	93,186	82,327
Commercial Collateralized Mortgage Obligations [Member]
Less than one year, Available for sale, Amortized Cost	3,558	3,014
Less than one year, Available for sale, Estimated Fair Value	3,533	3,018
More than one year to five years, Available for sale, Amortized Cost	37,933	20,296
Available for sale, Estimated Fair Value, More than one year to five years	36,294	18,481
More than five years to ten years, Available for sale, Amortized Cost	37,533	46,631
More than five years to ten years, Available for sale, Estimated Fair Value	37,097	45,800
More than ten years, Available for sale, Amortized Cost	0	0
More than ten years, Available for sale, Estimated Fair Value	0	0
Available for sale, Amortized Cost	79,024	69,941
Available for sale	76,924	67,299
Commercial Paper [Member]
Less than one year, Available for sale, Amortized Cost	24,512	73,121
Less than one year, Available for sale, Estimated Fair Value	24,513	73,105
More than one year to five years, Available for sale, Amortized Cost	0	0
Available for sale, Estimated Fair Value, More than one year to five years	0	0
More than five years to ten years, Available for sale, Amortized Cost	0	0
More than five years to ten years, Available for sale, Estimated Fair Value	0	0
More than ten years, Available for sale, Amortized Cost	0	0
More than ten years, Available for sale, Estimated Fair Value	0	0
Available for sale, Amortized Cost	24,512	73,121
Available for sale	24,513	73,105
Corporate Debt Securities [Member]
Less than one year, Available for sale, Amortized Cost	2,000	0
Less than one year, Available for sale, Estimated Fair Value	1,985	0
More than one year to five years, Available for sale, Amortized Cost	11,893	12,912
Available for sale, Estimated Fair Value, More than one year to five years	11,742	12,491
More than five years to ten years, Available for sale, Amortized Cost	18,237	19,249
More than five years to ten years, Available for sale, Estimated Fair Value	15,972	16,232
More than ten years, Available for sale, Amortized Cost	2,621	2,639
More than ten years, Available for sale, Estimated Fair Value	2,033	1,968
Available for sale, Amortized Cost	34,751	34,800
Available for sale	31,732	30,691
Municipal Bonds [Member]
Less than one year, Available for sale, Amortized Cost	0	0
Less than one year, Available for sale, Estimated Fair Value	0	0
More than one year to five years, Available for sale, Amortized Cost	0	0
Available for sale, Estimated Fair Value, More than one year to five years	0	0
More than five years to ten years, Available for sale, Amortized Cost	0	0
More than five years to ten years, Available for sale, Estimated Fair Value	0	0
More than ten years, Available for sale, Amortized Cost	12,610	12,636
More than ten years, Available for sale, Estimated Fair Value	9,478	9,509
Available for sale, Amortized Cost	12,610	12,636
Available for sale	9,478	9,509
Less than one year, Held to Maturity, Amortized Cost	0	0
Less than one year, Held to maturity, Estimated Fair Value	0	0
More than one year to five years, Held to maturity, Amortized Cost	0	0
More than one year to five years, Held to Maturity, Estimated Fair Value	0	0
More than five years to ten years, Held to maturity Amortized Cost	2,950	2,952
More than five years to ten years, Held to maturity Estimated Fair Value	2,885	2,873
More than ten years, Held to Maturity, Amortized Cost	1,745	1,756
More than ten years, Held to Maturity, Estimated Fair Value	1,700	1,720
Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)	4,695	4,708
Securities held to maturity, fair value	4,585	4,593
Taxable Municipal Bonds [Member]
Less than one year, Held to Maturity, Amortized Cost	500	0
Less than one year, Held to maturity, Estimated Fair Value	502	0
More than one year to five years, Held to maturity, Amortized Cost	0	501
More than one year to five years, Held to Maturity, Estimated Fair Value	0	504
More than five years to ten years, Held to maturity Amortized Cost	0	0
More than five years to ten years, Held to maturity Estimated Fair Value	0	0
More than ten years, Held to Maturity, Amortized Cost	0	0
More than ten years, Held to Maturity, Estimated Fair Value	0	0
Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)	500	501
Securities held to maturity, fair value	$ 502	$ 504

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Nov. 02, 2024
Document Information [Line Items]
Entity Central Index Key	0001499422
Entity Registrant Name	RBB Bancorp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-38149
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	27-2776416
Entity Address, Address Line One	1055 Wilshire Blvd., Suite 1200
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90017
City Area Code	213
Local Phone Number	627-9888
Title of 12(b) Security	Common Stock, No Par Value
Trading Symbol	RBB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,693,416

Note 19 - Revenue From Contracts With Customers - Summary of Revenue From Contracts With Customers In-scope and Not In-scope under Topic 606 (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2024

Jun. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Gain on sale of OREO and fixed assets

$ 1,270

$ 1,577

$ 1,482

$ 4,190

$ 4,105

292

222

456

222

Noninterest income, not in scope (3)

^[1]

4,476

1,911

1,288

8,416

3,520

Total noninterest income

5,746

3,488

2,770

12,606

7,625

Fees And Service Charges On Deposit Accounts [Member]

475

490

500

1,421

1,534

Other Fees [Member]

Other Service Income [Member]

^[2]

198

221

202

607

682

^[3]

$ 597

$ 574

$ 558

$ 1,706

$ 1,667

[1]	Represents revenue that is out of scope of ASC 606 including net loan servicing income, letter of credit commissions, import/export commissions, BOLI income, gains (losses) on sales of loans, income from equity investments, gain on transfer to OREO, and $2.8 million recognized in the third quarter of 2024 for a recovery of a fully charged off loan acquired in a bank acquisition.
[2]	Other fees consist of wealth management fees, miscellaneous loan fees and postage/courier fees.
[3]	Other income consists of safe deposit box rental income, wire transfer fees, security brokerage fees, annuity sales, insurance activity, and OREO income.

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.

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Note 12 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2024

Commitments Disclosure [Text Block]

NOTE 12 - COMMITMENTS AND CONTINGENCIES

In the ordinary course of business, we enter into financial commitments to meet the financing needs of our customers. These financial commitments include commitments to extend credit, unused lines of credit, commercial and similar letters of credit and standby letters of credit. Those instruments involve to varying degrees of credit and interest rate risk not recognized in our financial statements.

Our exposure to loss in the event of nonperformance on these financial commitments is represented by the contractual amount of those instruments. We use the same credit policies in making commitments as we do for loans reflected in the financial statements.

At September 30, 2024 and December 31, 2023, we had the following financial commitments whose contractual amount represents credit risk:

	*September 30,*		*December 31,*
	*2024*		*2023*
	*(dollars in thousands)*
Commitments to make loans	$	81,263	$	77,844
Unused lines of credit		94,783		106,315
Commercial and similar letters of credit		2,952		3,904
Standby letters of credit		3,353		2,687
Total	$	182,351	$	190,750

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total amounts do not necessarily represent future cash requirements. We evaluate each client's creditworthiness on a case-by-case basis.

We record a liability for lifetime expected losses on off-balance-sheet credit exposure that does not fit the definition of unconditionally cancelable in accordance with ASC 326. We use the loss rate and exposure at default framework to estimate a reserve for unfunded commitments. Loss rates for the expected funded balances are determined based on the associated pooled loan analysis loss rate and the exposure at default is based on an estimated utilization given default. The reserve for off-balance sheet commitments was $779,000 and $640,000 as of September 30, 2024 and December 31, 2023. We recorded the provision for unfunded loan commitments of $155,000 for the three months ended September 30, 2024, a reversal of the provision for unfunded loan commitments of $47,000 for the three months ended June 30, 2024, and a reversal of the provision for unfunded loan commitments of $145,000 for the three months ended September 30, 2023. We recorded the provision for unfunded loan commitments of $139,000 for the nine months ended September 30, 2024, and a reversal of the provision for unfunded loan commitments of $504,000 for the nine months ended September 30, 2023.

In addition, we invest in various affordable housing partnerships and Small Business Investment Company ("SBIC") funds. Pursuant to these investments, we commit to an investment amount to be fulfilled in future periods. Such unfunded commitments totaled $6.7 million as of September 30, 2024 and $3.3 million as of December 31, 2023.

We are involved in various matters of litigation which have arisen in the ordinary course of business and accruals for estimates of potential losses have been provided when necessary and appropriate under generally accepted accounting principles. In the opinion of management, the disposition of such pending litigation will not have a material effect on the Company's consolidated financial statements.

Note 10 - Borrowing Arrangements (Details Textual) - USD ($)

3 Months Ended

9 Months Ended

Sep. 30, 2024

Jun. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Financing Receivable, before Allowance for Credit Loss

^[1]

$ 3,091,896,000

$ 3,031,861,000

Advances from Federal Home Loan Banks, Total

200,000,000

$ 150,000,000

Other Financial Institutions [Member]

Line of Credit Facility, Maximum Borrowing Capacity

92,000,000

Unsecured Debt [Member] | Other Financial Institutions [Member]

Line of Credit Facility, Maximum Borrowing Capacity

80,000,000

Secured Debt [Member] | Other Financial Institutions [Member]

Line of Credit Facility, Maximum Borrowing Capacity

12,000,000

Federal Home Loan Bank Overnight Advances [Member]

Advances from Federal Home Loan Banks, Total

Asset Pledged as Collateral [Member] | Other Financial Institutions [Member]

Financing Receivable, before Allowance for Credit Loss

20,500,000

Federal Home Loan Bank Secured Line of Credit [Member]

Line of Credit Facility, Maximum Borrowing Capacity

966,700,000

Federal Home Loan Bank Secured Line of Credit [Member] | Asset Pledged as Collateral [Member]

Financing Receivable, before Allowance for Credit Loss

1,300,000,000

Federal Home Loan Bank of San Francisco [Member]

Interest Expense, Loans from Other Federal Home Loan Banks

200,000,000

453,000

$ 439,000

$ 440,000

1,300,000

$ 2,400,000

Federal Home Loan Bank of San Francisco [Member] | Putable Advances [Member]

Debt Instrument, Term (Year)

$ 50,000,000

4 years

Federal Home Loan Bank, Advance, Branch of FHLBank, Interest Rate

3.42%

Federal Home Loan Bank of San Francisco [Member] | Debt Instrument, Maturing 2025 [Member]

Debt Instrument, Term (Year)

$ 150,000,000

5 years

Federal Home Loan Bank, Advances, Activity for Year, Average Interest Rate at Period End

1.18%

Federal Home Loan Bank, Advance, Maturity, Year One

$ 150,000,000

Federal Home Loan Bank of San Francisco [Member] | Debt Instrument, Maturing 2028 [Member]

Federal Home Loan Bank, Advance, Maturity, Year Four

50,000,000

Federal Home Loan Bank of San Francisco [Member] | Federal Home Loan Bank Overnight Advances [Member]

Federal Home Loan Bank of San Francisco Secured Line of Credit [Member]

Line of Credit Facility, Maximum Borrowing Capacity

47,000,000

Financing Receivable, before Allowance for Credit Loss

$ 63,600,000

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.

Note 8 - Long-term Debt

9 Months Ended

Sep. 30, 2024

Long-Term Debt [Text Block]

NOTE 8 - LONG-TERM DEBT

In November 2018, we issued $55.0 million of 6.18% fixed-to-floating rate subordinated notes, with a December 1, 2028 maturity date (the “2028 Subordinated Notes”). The interest rate was fixed through December 1, 2023 and was scheduled to float at three-month CME Term SOFR plus applicable tenor spread adjustment of 26 basis points plus 315 basis points thereafter. On December 1, 2023, we redeemed the 2028 Subordinated Notes at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest.

In March 2021, we issued $120.0 million of 4.00% fixed-to-floating rate subordinated notes, with an April 1, 2031 maturity date (the “2031 Subordinated Notes”). The interest rate is fixed through April 1, 2026 and is scheduled to float at three-month SOFR plus 329 basis points thereafter. We can redeem the 2031 Subordinated Notes beginning April 1, 2026. The 2031 Subordinated Notes are considered Tier 2 capital at the Company.

We were in compliance with all covenants under the long-term debt as of September 30, 2024. We recognized interest expense of $1.3 million, $1.3 million, and $2.2 million for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $3.9 million and $6.6 million for the nine months ended September 30, 2024 and 2023 on the subordinated notes.

The table below presents the long-term debt and unamortized debt issuance costs as of the dates indicated:

	*September 30, 2024*			*December 31, 2023*
	*(dollars in thousands)*
Principal	$	120,000		$	120,000
Unamortized debt issuance costs		(567	)		(853	)
Long-term debt, net of issuance costs	$	119,433		$	119,147

Note 15 - Stock-based Compensation

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Text Block]

NOTE 15 - STOCK-BASED COMPENSATION

RBB Bancorp 2010 Stock Option Plan and 2017 Omnibus Stock Incentive Plan

Under the RBB Bancorp 2010 Stock Option Plan (the “2010 Plan”), we were permitted to grant awards to eligible persons in the form of qualified and non-qualified stock options. We reserved up to 30% of the issued and outstanding shares of common stock as of the date we adopted the 2010 Plan, or 3,494,478 shares, for issuance under the 2010 Plan. Following receipt of shareholder approval of the 2017 Omnibus Stock Incentive Plan (the “OSIP”) in May 2017, no additional grants were made under the 2010 Plan. The 2010 Plan has been terminated and options that were granted under the 2010 Plan have become subject to the OSIP. Awards that were granted under the 2010 Plan will remain exercisable pursuant to the terms and conditions set forth in individual award agreements, but such awards will be assumed and administered under the OSIP. The 2010 Plan award agreements allow for acceleration of exercise privileges of grants upon occurrence of a change in control of the Company. If a participant’s job is terminated for cause, then all unvested awards expire at the date of termination.

Amended and Restated RBB Bancorp 2017 Omnibus Stock Incentive Plan

The Amended and Restated RBB Bancorp 2017 Omnibus Stock Incentive Plan (the "Amended OSIP") was approved by our board of directors in January 2019 and approved by our shareholders in May 2022. The Amended OSIP was designed to ensure continued availability of equity awards that will assist us in attracting and retaining competent managerial personnel and rewarding key employees, directors and other service providers for high levels of performance. Pursuant to the Amended OSIP, our board of directors are allowed to grant awards to eligible persons in the form of qualified and non-qualified stock options, restricted stock, restricted stock units, stock appreciation rights and other incentive awards. We reserved up to 30% of issued and outstanding shares of common stock as of the date we adopted the Amended OSIP, or 3,848,341 shares. As of September 30, 2024, there were 1,004,658 shares of common stock available for issuance under the Amended OSIP. This represents 5.7% of the issued and outstanding shares of our common stock as of September 30, 2024. Awards vest, become exercisable and contain such other terms and conditions as determined by the board of directors and set forth in individual agreements with the employees receiving the awards. The Amended OSIP enables the board of directors to set specific performance criteria that must be met before an award vests. The Amended OSIP allows for acceleration of vesting and exercise privileges of grants if a participant’s termination of employment is due to a change in control, death or total disability. If a participant’s job is terminated for cause, then all awards expire at the date of termination.

Stock Options

Compensation expense for stock options was $14,000, $14,000, and $59,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $49,000 and $190,000 for the nine months ended September 30, 2024 and 2023. Unrecognized stock-based compensation expense related to options was $131,000 and $179,000 as of September 30, 2024 and December 31, 2023. Unrecognized compensation expense related to stock options, as of September 30 2024, is expected to be recognized over the next 2.5 years.

The fair value of each option grant was estimated on the date of grant using the Black-Scholes option pricing model. The table below summarizes the assumptions and grant date fair value for stock options granted in March 2023. No stock options have been granted after March 31, 2023.

	March 2023
Expected volatility		28.4	%
Expected term (years)		8.0
Expected dividends		2.92	%
Risk free rate		4.27	%
Grant date fair value	$	5.49

The expected volatility is based on the historical volatility of our stock trading history. The expected term is based on historical data and represents the estimated average period of time that the options remain outstanding. The risk-free rate of return reflects the grant date interest rate offered for zero coupon U.S. Treasury bonds over the expected term of the options.

The table below presents a summary of our stock options awards and activity as of and for the nine months ended September 30, 2024.

	*Outstanding Options*			*Weighted-Average Exercise Price*		*Weighted- Average Remaining Contractual Term in years*		*Aggregate Intrinsic Value*
	*(dollars in thousands, except for per share data)*
Outstanding at beginning of year		397,903		$	17.61
Exercised		(85,250	)		15.33
Forfeited/cancelled		(111,153	)		17.75
Outstanding at end of period		201,500		$	18.49		5.43	$	913

Options exercisable		174,167		$	18.06		5.00	$	863

The total fair value of the shares vested was $652,000 and $643,000 during the nine months ended September 30, 2024, and 2023. Unvested stock options totaled 27,333, 65,671, and 101,671 with a weighted average grant date fair value of $6.05, $4.99, and $5.21, respectively, as of September 30, 2024, December 31, 2023, and September 30, 2023. The decrease of unvested stock options during the nine months ended September 30, 2024 was due to 28,337 stock options vested with a weighted average grant date stock price of $18.18, and 10,001 exercised with a weighted average grant date fair value of $17.74.

Cash received from the exercise of 16,000 stock options was $307,000 for the three months ended September 30, 2024 and no stock options were exercised for the three months ended September 30, 2023. The intrinsic value of options exercised was $55,000 for the three months ended September 30, 2024. Cash received from the exercise of 85,250 stock options was $1.3 million for the nine months ended September 30, 2024 and cash received from the exercise of 9,153 stock options was $159,000 for the nine months ended September 30, 2023. The intrinsic value of options exercised was $316,000 and $25,000 for the nine months ended September 30, 2024 and 2023.

Restricted Stock Units

We award time-based restricted stock units (“TRSUs”) and performance-based restricted stock units (“PRSUs”), which we also refer to collectively as restricted stock units (“RSUs”). We granted 138,668 RSUs during the nine months ended September 30, 2024, with a weighted average price of $18.37. The RSUs granted during the nine months ended September 30, 2024 included 31,270 PRSUs with an estimated fair value as of the March 20, 2024 grant date of $19.13 and are subject to pre-established performance metrics with market conditions that will be measured in the future and subject to oversight and approval by the Board of Director’s Compensation Committee. The TRSUs have original lives ranging from 1 to 4 years and PRSUs have an original life of 3 years. As of September 30, 2024, there were 140,475 unvested RSUs outstanding.

The recorded compensation expense for RSUs was $250,000, $371,000, and $84,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $740,000 and $420,000 for the nine months ended September 30, 2024 and 2023. Unrecognized stock-based compensation expense related to RSUs was $2.1 million and $422,000 as of September 30, 2024 and 2023. As of September 30, 2024, unrecognized stock-based compensation expense related to RSUs is expected to be recognized over the next 2.5 years.

The following table presents RSUs activity during the nine months ended September 30, 2024.

				*Weighted-Average*
				*Grant Date*
	*RSUs*			*Fair Value Per Share*
Outstanding at beginning of year		43,160		$	18.89
Granted		138,668			18.37
Vested		(41,353	)		19.05
Outstanding at end of period		140,475		$	18.33

Note 14 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Executive Officers, Directors and their Related Interests [Member]
Unfunded Loan Commitments, Available To Related Parties	$ 0	$ 0
Principal Officers, Directors and their Affiliates [Member]
Related Party Deposit Liabilities	30,600	25,700
Directors and Their Affiliates [Member]
Loans and Leases Receivable, Related Parties	$ 6,000	$ 6,000

Note 4 - Loans and Allowance for Credit Losses - Aging of Recorded Investment (Details) - USD ($)
$ in Thousands

Sep. 30, 2024

Dec. 31, 2023

^[1]

$ 3,091,896

$ 3,031,861

^[1]

60,662

31,619

^[2],[3]

1,252,682

1,167,857

Construction And Land Development Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

20,430

10,569

^[1]

180,196

181,469

Commercial Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

^[1]

19,032

^[1]

1,252,682

1,167,857

Single Family Residential Mortgages Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

^[1]

20,430

10,569

^[1]

1,473,396

1,487,796

Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]

^[1]

13,997

18,103

^[1]

128,861

130,096

Small Business Administration Agency Securities [Member] | Commercial Portfolio Segment [Member]

^[1]

6,464

854

^[1]

48,089

52,074

Other Loans [Member] | Commercial Portfolio Segment [Member]

^[1]

739

2,085

^[1]

8,672

12,569

Financial Asset, 30 to 59 Days Past Due [Member]

^[1]

Financial Asset, 30 to 59 Days Past Due [Member] | Construction And Land Development Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

11,427

12,451

Financial Asset, 30 to 59 Days Past Due [Member] | Commercial Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

Financial Asset, 30 to 59 Days Past Due [Member] | Single Family Residential Mortgages Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

1,119

1,341

Financial Asset, 30 to 59 Days Past Due [Member] | Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]

9,111

9,050

Financial Asset, 30 to 59 Days Past Due [Member] | Small Business Administration Agency Securities [Member] | Commercial Portfolio Segment [Member]

1,544

Financial Asset, 30 to 59 Days Past Due [Member] | Other Loans [Member] | Commercial Portfolio Segment [Member]

1,072

356

Financial Asset, 60 to 89 Days Past Due [Member]

160

Financial Asset, 60 to 89 Days Past Due [Member] | Construction And Land Development Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

5,211

6,031

Financial Asset, 60 to 89 Days Past Due [Member] | Commercial Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

Financial Asset, 60 to 89 Days Past Due [Member] | Single Family Residential Mortgages Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

3,292

216

Financial Asset, 60 to 89 Days Past Due [Member] | Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]

1,710

5,795

Financial Asset, 60 to 89 Days Past Due [Member] | Small Business Administration Agency Securities [Member] | Commercial Portfolio Segment [Member]

117

Financial Asset, 60 to 89 Days Past Due [Member] | Other Loans [Member] | Commercial Portfolio Segment [Member]

Financial Asset, Equal to or Greater than 90 Days Past Due [Member]

Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction And Land Development Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

53,121

19,663

Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

19,032

Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Single Family Residential Mortgages Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

16,916

1,582

Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]

10,358

15,134

Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Small Business Administration Agency Securities [Member] | Commercial Portfolio Segment [Member]

6,348

854

Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Other Loans [Member] | Commercial Portfolio Segment [Member]

467

2,085

Financial Asset, Past Due [Member]

Financial Asset, Past Due [Member] | Construction And Land Development Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

^[1]

69,759

38,145

Financial Asset, Past Due [Member] | Commercial Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

^[1]

19,032

Financial Asset, Past Due [Member] | Single Family Residential Mortgages Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

^[1]

21,327

3,139

Financial Asset, Past Due [Member] | Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]

^[1]

21,179

29,979

Financial Asset, Past Due [Member] | Small Business Administration Agency Securities [Member] | Commercial Portfolio Segment [Member]

^[1]

6,530

2,398

Financial Asset, Past Due [Member] | Other Loans [Member] | Commercial Portfolio Segment [Member]

^[1]

1,620

2,441

Financial Asset, Not Past Due [Member]

^[1]

188

Financial Asset, Not Past Due [Member] | Construction And Land Development Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

3,022,137

2,993,716

Financial Asset, Not Past Due [Member] | Commercial Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

161,164

181,469

Financial Asset, Not Past Due [Member] | Single Family Residential Mortgages Loans [Member] | Commercial Real Estate Portfolio Segment [Member]

1,231,355

1,164,718

Financial Asset, Not Past Due [Member] | Commercial and Industrial [Member] | Commercial Portfolio Segment [Member]

1,452,217

1,457,817

Financial Asset, Not Past Due [Member] | Small Business Administration Agency Securities [Member] | Commercial Portfolio Segment [Member]

122,331

127,698

Financial Asset, Not Past Due [Member] | Other Loans [Member] | Commercial Portfolio Segment [Member]

46,469

49,633

$ 8,601

$ 12,381

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.
[2]	Includes non-farm and non-residential real estate loans, multifamily residential and single-family residential loans for a business purpose.
[3]	Net of discounts on acquired loans of $789 and $970 and net deferred fees of $1,256 and $1,512 as of September 30, 2024 and December 31, 2023.

Note 7 - Deposits - Schedule of Maturities of Time Deposits (Details) $ in Thousands	Sep. 30, 2024 USD ($)
One year or less, 250,000 and under	$ 1,041,989
One year or less, over 250,000	829,279
One year or less	1,871,268
Two to three years, 250,000 and under	9,665
Two to three years, over 250,000	431
One year to three years	10,096
Over three years, 250,000 and under	808
Over three years, over 250,000	300
Over three years	1,108
Total, 250,000 and under	1,052,462
Total, over 250,000	830,010
Total	$ 1,882,472

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Common stock dividends per share (in dollars per share)	$ 0.16	$ 0.16	$ 0.48	$ 0.48

Note 13 - Leases - Future Minimum Rent Payments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
2024 remaining, future minimum lease payments	$ 963
2025, future minimum lease payments	5,800
2026, future minimum lease payments	5,837
2027, future minimum lease payments	5,742
2028, future minimum lease payments	4,824
Thereafter	10,938
Total future minimum lease payments	34,104
Less amount of payment representing interest	(3,224)
Total present value of lease payments	$ 30,880	$ 31,191

Note 3 - Investment Securities - Amortized Cost and Fair Value of Available for Sale Securities and Held to Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Available for sale, Amortized Cost	$ 328,881	$ 347,070
Available for sale, gross unrealized gains	1,020	620
Available for sale, gross unrealized losses	(24,235)	(28,729)
Available for sale	305,666	318,961
Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)	5,195	5,209
Held to maturity, gross unrealized gains	2	3
Held to maturity, gross unrealized losses	(110)	(115)
Securities held to maturity, fair value	5,087	5,097
US Government Agencies Debt Securities [Member]
Available for sale, Amortized Cost	6,745	8,705
Available for sale, gross unrealized gains	0	0
Available for sale, gross unrealized losses	(286)	(544)
Available for sale	6,459	8,161
Small Business Administration Agency Securities [Member]
Available for sale, Amortized Cost	26,877	13,289
Available for sale, gross unrealized gains	202	144
Available for sale, gross unrealized losses	(149)	(216)
Available for sale	26,930	13,217
Residential Mortgage-Backed Securities [Member]
Available for sale, Amortized Cost	41,278	40,507
Available for sale, gross unrealized gains	26	0
Available for sale, gross unrealized losses	(4,860)	(5,855)
Available for sale	36,444	34,652
Residential Collateralized Mortgage Obligations [Member]
Available for sale, Amortized Cost	103,084	94,071
Available for sale, gross unrealized gains	560	454
Available for sale, gross unrealized losses	(10,458)	(12,198)
Available for sale	93,186	82,327
Commercial Collateralized Mortgage Obligations [Member]
Available for sale, Amortized Cost	79,024	69,941
Available for sale, gross unrealized gains	183	22
Available for sale, gross unrealized losses	(2,283)	(2,664)
Available for sale	76,924	67,299
Commercial Paper [Member]
Available for sale, Amortized Cost	24,512	73,121
Available for sale, gross unrealized gains	1	0
Available for sale, gross unrealized losses	0	(16)
Available for sale	24,513	73,105
Corporate Debt Securities [Member]
Available for sale, Amortized Cost	34,751	34,800
Available for sale, gross unrealized gains	48	0
Available for sale, gross unrealized losses	(3,067)	(4,109)
Available for sale	31,732	30,691
Municipal Bonds [Member]
Available for sale, Amortized Cost	12,610	12,636
Available for sale, gross unrealized gains	0	0
Available for sale, gross unrealized losses	(3,132)	(3,127)
Available for sale	9,478	9,509
Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)	4,695	4,708
Held to maturity, gross unrealized gains	0	0
Held to maturity, gross unrealized losses	(110)	(115)
Securities held to maturity, fair value	4,585	4,593
Taxable Municipal Bonds [Member]
Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)	500	501
Held to maturity, gross unrealized gains	2	3
Held to maturity, gross unrealized losses	0	0
Securities held to maturity, fair value	$ 502	$ 504

Note 4 - Loans and Allowance for Credit Losses - Loans - Schedule of Financing Receivables, Nonaccrual Status (Details) - USD ($)
$ in Thousands

Sep. 30, 2024

Dec. 31, 2023

$ 53,289

$ 30,219

^[1]

60,662

31,619

19,032

19,032

13,173

10,569

20,430

10,569

13,997

18,103

13,997

18,103

6,348

610

6,464

854

739

937

739

2,085

Other Loans [Member]

$ 0

$ 8

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.

Note 18 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2024

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

	*For the Three Months Ended*
	*September 30, 2024*				*June 30, 2024*				*September 30, 2023*
	*Income*		*Shares*		*Income*		*Shares*		*Income*		*Shares*
	*(dollars in thousands except per share data)*
Net income	$	6,999			$	7,245			$	8,473
Shares outstanding				17,693,416				18,182,154				18,995,303
Impact of weighting shares				119,375				193,816				-
Used in basic EPS		6,999		17,812,791		7,245		18,375,970		8,473		18,995,303
Dilutive effect of outstanding
Stock options				30,678				5,836				2,001
Restricted stock units				34,610				24,295				—
Performance stock units				7,280				796				—
Used in dilutive EPS	$	6,999		17,885,359	$	7,245		18,406,897	$	8,473		18,997,304

Basic earnings per common share	$	0.39			$	0.39			$	0.45
Diluted earnings per common share	$	0.39			$	0.39			$	0.45

	*For the Nine Months Ended September 30,*
	*2024*				*2023*
	*Income*		*Shares*		*Income*		*Shares*
	*(dollars in thousands except per share data)*
Net income	$	22,280			$	30,392
Shares outstanding				17,693,416				18,995,303
Impact of weighting shares				568,286				(3,724	)
Used in basic EPS		22,280		18,261,702		30,392		18,991,579
Dilutive effect of outstanding
Stock options				15,943				17,633
Restricted stock units				32,529				4,626
Performance stock units				2,912				—
Used in dilutive EPS	$	22,280		18,313,086	$	30,392		19,013,838

Basic earnings per common share	$	1.22			$	1.60
Diluted earnings per common share	$	1.22			$	1.60

Note 6 - Goodwill and Intangibles (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]


As of September 30, 2024:		*CDI Amortization Expense*
		*(dollars in thousands)*
Remainder of 2024	$	183
2025		672
2026		501
2027		417
2028		297
Thereafter		124
Total	$	2,194

Note 3 - Investment Securities (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Available for Sale Securities, and Held to Maturity [Table Text Block]

			*Gross*		*Gross*
	*Amortized*		*Unrealized*		*Unrealized*			*Fair*
September 30, 2024	*Cost*		*Gains*		*Losses*			*Value*
Available for sale	*(dollars in thousands)*
Government agency securities	$	6,745	$	—	$	(286	)	$	6,459
SBA agency securities		26,877		202		(149	)		26,930
Mortgage-backed securities: residential		41,278		26		(4,860	)		36,444
Collateralized mortgage obligations: residential		103,084		560		(10,458	)		93,186
Collateralized mortgage obligations: commercial		79,024		183		(2,283	)		76,924
Commercial paper		24,512		1		—			24,513
Corporate debt securities		34,751		48		(3,067	)		31,732
Municipal tax-exempt securities		12,610		—		(3,132	)		9,478
Total available for sale	$	328,881	$	1,020	$	(24,235	)	$	305,666

Held to maturity
Municipal tax-exempt securities	$	4,695	$	—	$	(110	)	$	4,585
Municipal taxable securities		500		2		—			502
Total held to maturity	$	5,195	$	2	$	(110	)	$	5,087

			*Gross*		*Gross*
	*Amortized*		*Unrealized*		*Unrealized*			*Fair*
December 31, 2023	*Cost*		*Gains*		*Losses*			*Value*
Available for sale	*(dollars in thousands)*
Government agency securities	$	8,705	$	—	$	(544	)	$	8,161
SBA agency securities		13,289		144		(216	)		13,217
Mortgage-backed securities: residential		40,507		—		(5,855	)		34,652
Collateralized mortgage obligations: residential		94,071		454		(12,198	)		82,327
Collateralized mortgage obligations: commercial		69,941		22		(2,664	)		67,299
Commercial paper		73,121		—		(16	)		73,105
Corporate debt securities		34,800		—		(4,109	)		30,691
Municipal tax-exempt securities		12,636		—		(3,127	)		9,509
Total available for sale	$	347,070	$	620	$	(28,729	)	$	318,961

Held to maturity
Municipal tax-exempt securities	$	4,708	$	—	$	(115	)	$	4,593
Municipal taxable securities		501		3		—			504
Total held to maturity	$	5,209	$	3	$	(115	)	$	5,097

Investments Classified by Contractual Maturity Date [Table Text Block]

	*One Year or Less*				*More than One Year to Five Years*				*More than Five Years to Ten Years*				*More than Ten Years*				*Total*
	*Amortized Cost*		*Fair Value*		*Amortized Cost*		*Fair Value*		*Amortized Cost*		*Fair Value*		*Amortized Cost*		*Fair Value*		*Amortized Cost*		*Fair Value*
September 30, 2024	*(dollars in thousands)*
Government agency securities	$	90	$	88	$	6,655	$	6,371	$	—	$	—	$	—	$	—	$	6,745	$	6,459
SBA agency securities		—		—		7,191		7,048		19,686		19,882		—		—		26,877		26,930
Mortgage-backed securities: residential		—		—		9,429		8,710		31,849		27,734		—		—		41,278		36,444
Collateralized mortgage obligations: residential		6,869		7,068		55,468		54,283		40,747		31,835		—		—		103,084		93,186
Collateralized mortgage obligations: commercial		3,558		3,533		37,933		36,294		37,533		37,097		—		—		79,024		76,924
Commercial paper		24,512		24,513		—		—		—		—		—		—		24,512		24,513
Corporate debt securities		2,000		1,985		11,893		11,742		18,237		15,972		2,621		2,033		34,751		31,732
Municipal tax-exempt securities		—		—		—		—		—		—		12,610		9,478		12,610		9,478
Total available for sale	$	37,029	$	37,187	$	128,569	$	124,448	$	148,052	$	132,520	$	15,231	$	11,511	$	328,881	$	305,666

Municipal tax-exempt securities	$	—	$	—	$	—	$	—	$	2,950	$	2,885	$	1,745	$	1,700	$	4,695	$	4,585
Municipal taxable securities		500		502		—		—		—		—		—		—		500		502
Total held to maturity	$	500	$	502	$	—	$	—	$	2,950	$	2,885	$	1,745	$	1,700	$	5,195	$	5,087

December 31, 2023
Government agency securities	$	—	$	—	$	8,705	$	8,161	$	—	$	—	$	—	$	—	$	8,705	$	8,161
SBA agency securities		—		—		2,292		2,095		10,997		11,122		—		—		13,289		13,217
Mortgage-backed securities: residential		—		—		11,023		9,986		19,762		16,965		9,722		7,701		40,507		34,652
Collateralized mortgage obligations: residential		18		17		36,876		35,758		57,177		46,552		—		—		94,071		82,327
Collateralized mortgage obligations: commercial		3,014		3,018		20,296		18,481		46,631		45,800		—		—		69,941		67,299
Commercial paper		73,121		73,105		—		—		—		—		—		—		73,121		73,105
Corporate debt securities		—		—		12,912		12,491		19,249		16,232		2,639		1,968		34,800		30,691
Municipal tax-exempt securities		—		—		—		—		—		—		12,636		9,509		12,636		9,509
Total available for sale	$	76,153	$	76,140	$	92,104	$	86,972	$	153,816	$	136,671	$	24,997	$	19,178	$	347,070	$	318,961

Municipal tax-exempt securities	$	—	$	—	$	—	$	—	$	2,952	$	2,873	$	1,756	$	1,720	$	4,708	$	4,593
Municipal taxable securities		—		—		501		504		—		—		—		—		501		504
Total held to maturity	$	—	$	—	$	501	$	504	$	2,952	$	2,873	$	1,756	$	1,720	$	5,209	$	5,097

Gain (Loss) on Securities [Table Text Block]

	*Less than Twelve Months*					*Twelve Months or More*					*Total*
	*Fair Value*		*Unrealized Losses*			*Fair Value*		*Unrealized Losses*			*Fair Value*		*Unrealized Losses*
September 30, 2024	*(dollars in thousands)*
Government agency securities	$	—	$	—		$	6,459	$	(286	)	$	6,459	$	(286	)
SBA agency securities		9,304		(3	)		1,954		(146	)		11,258		(149	)
Mortgage-backed securities: residential		—		—			32,470		(4,860	)		32,470		(4,860	)
Collateralized mortgage obligations: residential		5,937		(98	)		59,095		(10,360	)		65,032		(10,458	)
Collateralized mortgage obligations: commercial		14,101		(64	)		35,555		(2,219	)		49,656		(2,283	)
Corporate debt securities		—		—			25,956		(3,067	)		25,956		(3,067	)
Municipal tax-exempt securities		—		—			9,478		(3,132	)		9,478		(3,132	)
Total available for sale	$	29,342	$	(165	)	$	170,967	$	(24,070	)	$	200,309	$	(24,235	)

Municipal tax-exempt securities	$	—	$	—		$	4,585	$	(110	)	$	4,585	$	(110	)
Total held to maturity	$	—	$	—		$	4,585	$	(110	)	$	4,585	$	(110	)

	*Less than Twelve Months*					*Twelve Months or More*					*Total*
	*Fair Value*		*Unrealized Losses*			*Fair Value*		*Unrealized Losses*			*Fair Value*		*Unrealized Losses*
December 31, 2023	*(dollars in thousands)*
Government agency securities	$	4,238	$	(72	)	$	3,923	$	(472	)	$	8,161	$	(544	)
SBA agency securities		5,102		(18	)		2,094		(198	)		7,196		(216	)
Mortgage-backed securities: residential		—		—			34,652		(5,855	)		34,652		(5,855	)
Collateralized mortgage obligations: residential		2,597		(37	)		60,275		(12,161	)		62,872		(12,198	)
Collateralized mortgage obligations: commercial		18,463		(70	)		35,077		(2,594	)		53,540		(2,664	)
Commercial paper		53,211		(16	)		—		—			53,211		(16	)
Corporate debt securities		—		—			30,691		(4,109	)		30,691		(4,109	)
Municipal tax-exempt securities		—		—			9,509		(3,127	)		9,509		(3,127	)
Total available for sale	$	83,611	$	(213	)	$	176,221	$	(28,516	)	$	259,832	$	(28,729	)

Municipal tax-exempt securities	$	1,397	$	(19	)	$	3,196	$	(96	)	$	4,593	$	(115	)
Total held to maturity	$	1,397	$	(19	)	$	3,196	$	(96	)	$	4,593	$	(115	)

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands

Sep. 30, 2024

Dec. 31, 2023

Assets

Cash and due from banks

$ 26,388

$ 22,671

Interest-earning deposits with financial institutions

323,002

408,702

Cash and cash equivalents

349,390

431,373

Interest-earning time deposits in other financial institutions

600

Securities:

Available for sale

305,666

318,961

Held to maturity (fair value of $5,087 and $5,097 at September 30, 2024 and December 31, 2023)

5,195

5,209

Mortgage loans held for sale

812

1,911

Loans held for investment, net of allowance for loan losses

(43,685)

(41,903)

3,100,000

Premises and equipment, net

24,839

25,684

Federal Home Loan Bank (FHLB) stock

15,000

Net deferred tax assets

15,026

15,765

Cash surrender value of bank owned life insurance (BOLI)

59,889

58,719

Goodwill

71,498

Servicing assets

7,256

8,110

Core deposit intangibles

2,194

2,795

Right-of-use assets- operating leases

29,283

29,803

Accrued interest and other assets

55,618

50,639

Total assets

3,990,477

4,026,025

Deposits:

Noninterest-bearing demand

543,623

539,621

Savings, NOW and money market accounts

666,089

632,729

Time deposits $250,000 and under

1,052,462

1,190,821

Time deposits over $250,000

830,010

811,589

Total deposits

3,092,184

3,174,760

FHLB advances

200,000

150,000

Subordinated debentures, net

119,433

119,147

15,102

14,938

Lease liabilities - operating leases

30,880

31,191

Accrued interest and other liabilities

23,150

24,729

Total liabilities

3,480,749

3,514,765

Commitments and contingencies - Note 12

Shareholders' equity:

Preferred Stock - 100,000,000 shares authorized, no par value; none outstanding

Common Stock - 100,000,000 shares authorized, no par value; 17,693,416 shares issued and outstanding at September 30, 2024 and 18,609,179 shares issued and outstanding at December 31, 2023

259,280

271,925

Additional paid-in capital

3,520

3,623

Retained earnings

262,946

255,152

Non-controlling interest

Accumulated other comprehensive loss, net

(16,090)

(19,512)

Total shareholders’ equity

509,728

511,260

Total liabilities and shareholders’ equity

3,990,477

4,026,025

Held for Investment Loans [Member]

Securities:

Loans held for investment

3,091,896

3,031,861

Loans held for investment, net of allowance for loan losses

^[1]

(43,685)

(41,903)

^[1]

$ 3,048,211

$ 2,989,958

[1]	Net of discounts on acquired loans of $789 and $970 and net deferred fees of $1,256 and $1,512 as of September 30, 2024 and December 31, 2023.

Note 16 - Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 2024

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

						*Amount of Capital Required*
											*To Be Well-Capitalized*
						*Minimum Required for*					*Under Prompt Corrective*
	*Actual*					*Capital Adequacy Purposes*					*Provisions*
	*Amount*		*Ratio*			*Amount*		Ratio ⁽¹⁾			*Amount*		*Ratio*
As of September 30, 2024:	*(dollars in thousands)*
Tier 1 Leverage Ratio
Consolidated	$	467,293		12.19	%	$	153,356		4.0	%	$	191,695		5.0	%
Bank		543,745		14.19	%		153,261		4.0	%		191,576		5.0	%
Common Equity Tier 1 Risk-Based Capital Ratio
Consolidated	$	452,644		18.16	%	$	112,168		4.5	%	$	162,021		6.5	%
Bank		543,745		21.84	%		112,033		4.5	%		161,826		6.5	%
Tier 1 Risk-Based Capital Ratio
Consolidated	$	467,293		18.75	%	$	149,558		6.0	%	$	199,410		8.0	%
Bank		543,745		21.84	%		149,377		6.0	%		199,170		8.0	%
Total Risk-Based Capital Ratio
Consolidated	$	618,048		24.80	%	$	199,410		8.0	%	$	249,263		10.0	%
Bank		575,030		23.10	%		199,170		8.0	%		248,962		10.0	%

						*Amount of Capital Required*
											*To Be Well-Capitalized*
						*Minimum Required for*					*Under Prompt Corrective*
	*Actual*					*Capital Adequacy Purposes*					*Provisions*
	*Amount*		*Ratio*			*Amount*		Ratio ⁽¹⁾			*Amount*		*Ratio*
As of December 31, 2023:	*(dollars in thousands)*
Tier 1 Leverage Ratio
Consolidated	$	472,152		11.99	%	$	157,526		4.0	%	$	196,907		5.0	%
Bank		535,952		13.62	%		157,454		4.0	%		196,818		5.0	%
Common Equity Tier 1 Risk Based Capital Ratio
Consolidated	$	457,214		19.07	%	$	107,886		4.5	%	$	155,836		6.5	%
Bank		535,952		22.41	%		107,598		4.5	%		155,419		6.5	%
Tier 1 Risk-Based Capital Ratio
Consolidated	$	472,152		19.69	%	$	143,849		6.0	%	$	191,798		8.0	%
Bank		535,952		22.41	%		143,464		6.0	%		191,285		8.0	%
Total Risk-Based Capital Ratio
Consolidated	$	621,423		25.92	%	$	191,798		8.0	%	$	239,748		10.0	%
Bank		565,997		23.67	%		191,285		8.0	%		239,106		10.0	%

Note 18 - Earnings Per Share (Details Textual) - Common Stock [Member] - shares	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	40,000	115,500	362,500	125,686	300,850
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	18,639	26,660	12,381	20,432

Note 8 - Long-term Debt (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Long-Term Debt Instruments [Table Text Block]

	*September 30, 2024*			*December 31, 2023*
	*(dollars in thousands)*
Principal	$	120,000		$	120,000
Unamortized debt issuance costs		(567	)		(853	)
Long-term debt, net of issuance costs	$	119,433		$	119,147

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477734/942-470-50-3

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-8

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-6

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

Note 15 - Stock-based Compensation - Schedule of Weighted Average Assumption for Fair Value of Option Grant Estimated Using Black-Scholes Option Pricing Model (Details)	1 Months Ended
	Mar. 31, 2023 $ / shares
Expected volatility	28.40%
Expected term (years) (Year)	8 years
Expected dividends	2.92%
Risk free rate	4.27%
Grant date fair value (in dollars per share)	$ 5.49

Note 8 - Long-term Debt (Details Textual) - USD ($) $ in Millions		1 Months Ended		3 Months Ended			9 Months Ended
	Dec. 01, 2023	Mar. 31, 2021	Nov. 30, 2018	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Instrument, Face Amount				$ 120.0			$ 120.0		$ 120.0
Interest Expense, Debt				$ 1.3	$ 1.3	$ 2.2	$ 3.9	$ 6.6
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]		Secured Overnight Financing Rate (SOFR) [Member]	Secured Overnight Financing Rate (SOFR) [Member]				Secured Overnight Financing Rate (SOFR) [Member]
Six Point One Eight Percent Fixed To Floating Rate Subordinated Debentures Due December First Two Thousands Twenty Eight [Member]
Debt Instrument, Face Amount			$ 55.0
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate			6.18%
Debt Instrument, Basis Spread on Variable Rate			3.15%
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed	100.00%
Four Percent Fixed To Floating Rate Subordinated Debentures Due April First Two Thousand Thirty One [Member]
Debt Instrument, Face Amount		$ 120.0
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		4.00%
Debt Instrument, Basis Spread on Variable Rate		3.29%

Note 17 - Fair Value Measurements and Fair Value of Financial Instruments - Gains Recognized on Assets Measured on Non-recurring Basis (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other real estate owned - Single family residential			$ 456,000
Fair Value, Nonrecurring [Member] \| Residential Portfolio Segment [Member] \| Single-Family Residences [Member]
Other real estate owned - Single family residential	$ 0	$ 0	$ 560,000	$ 0

Note 19 - Revenue From Contracts With Customers (Tables)

9 Months Ended

Sep. 30, 2024

Disaggregation of Revenue [Table Text Block]

	*For the Three Months Ended*						*For the Nine Months Ended September 30,*
	*September 30, 2024*		*June 30, 2024*		*September 30, 2023*		*2024*		*2023*
Noninterest income, in scope	*(dollars in thousands)*
Fees and service charges on deposit accounts	$	475	$	490	$	500	$	1,421	$	1,534
Other fees ⁽¹⁾		198		221		202		607		682
Other income ⁽²⁾		597		574		558		1,706		1,667
Gain on sale of OREO and fixed assets		—		292		222		456		222
Total in-scope noninterest income		1,270		1,577		1,482		4,190		4,105
Noninterest income, not in scope ⁽³⁾		4,476		1,911		1,288		8,416		3,520
Total noninterest income	$	5,746	$	3,488	$	2,770	$	12,606	$	7,625

Note 22 - Subsequent Events (Details Textual) - $ / shares		3 Months Ended		9 Months Ended
	Oct. 21, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Common Stock, Dividends, Per Share, Declared (in dollars per share)		$ 0.16	$ 0.16	$ 0.48	$ 0.48
Subsequent Event [Member] \| O, 2024, Q4, Dividends [Member]
Common Stock, Dividends, Per Share, Declared (in dollars per share)	$ 0.16
Dividends Payable, Date Declared	Oct. 21, 2024
Dividends Payable, Date to be Paid	Nov. 12, 2024
Dividends Payable, Date of Record	Oct. 31, 2024

Note 5 - Loan Servicing

9 Months Ended

Sep. 30, 2024

Loan Servicing [Text Block]

NOTE 5 - LOAN SERVICING

The loans being serviced for others are not reported as assets in our consolidated balance sheet. The table below presents the underlying principal balances of the loans serviced for others, by loan portfolio segment, as of the dates indicated:

	*September 30,*		*December 31,*
	*2024*		*2023*
Loans serviced for others:	*(dollars in thousands)*
Mortgage loans	$	955,134	$	1,014,017
SBA loans		96,756		100,336
Commercial real estate loans		3,774		3,813
Construction loans		6,378		4,710

Servicing income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal. The amortization of mortgage servicing rights is net against loan servicing income. Loan servicing income, net of amortization, totaled $605,000, $579,000, and $623,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $1.8 million and $2.0 million for the nine months ended September 30, 2024 and 2023.

When loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method, which requires servicing rights to be amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans.

Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is recognized through a charge to income to establish a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If we later determine that all or a portion of the impairment no longer exists for a particular grouping, then a reduction of the valuation allowance may be recorded as an increase to income.

The table below presents the activity in the servicing assets for the periods indicated:

	*Three Months Ended*
	*September 30, 2024*						*June 30, 2024*						*September 30, 2023*
	*Mortgage*			*SBA*			*Mortgage*			*SBA*			*Mortgage*			*SBA*
	*Loans*			*Loans*			*Loans*			*Loans*			*Loans*			*Loans*
Servicing assets:	*(dollars in thousands)*
Beginning of period	$	6,054		$	1,491		$	6,261		$	1,533		$	6,856		$	1,846
Additions		59			14			86			41			112			46
Payoffs		(107	)		(27	)		(120	)		(25	)		(82	)		(103	)
Amortization		(171	)		(57	)		(173	)		(58	)		(171	)		(65	)
End of period	$	5,835		$	1,421		$	6,054		$	1,491		$	6,715		$	1,724

	*Nine Months Ended*
	*September 30, 2024*						*September 30, 2023*
	*Mortgage*			*SBA*			*Mortgage*			*SBA*
	*Loans*			*Loans*			*Loans*			*Loans*
Servicing assets:	*(dollars in thousands)*
Beginning of period	$	6,509		$	1,601		$	7,354		$	2,167
Additions		188			92			139			47
Payoffs		(340	)		(94	)		(255	)		(274	)
Amortization		(522	)		(178	)		(523	)		(216	)
End of period	$	5,835		$	1,421		$	6,715		$	1,724

Estimates of the loan servicing asset fair value are derived through a discounted cash flow analysis. Portfolio characteristics include loan delinquency rates, age of loans, note rate and geography. The assumptions embedded in the valuation are obtained from a range of metrics utilized by active buyers in the marketplace. The analysis accounts for recent transactions, and supply and demand within the market.

The estimated fair value of servicing assets for mortgage loans was $11.0 million and $12.1 million as of September 30, 2024 and December 31, 2023. Fair value at September 30, 2024 was determined using a discount rate of 11.19%, average prepayment speed of 8.04%, and a weighted-average default rate of 0.09%. Fair value at December 31, 2023 was determined using a discount rate of 11.23%, average prepayment speed of 7.91%, and a weighted-average default rate of 0.10%.

The fair value of servicing assets for SBA loans was $2.5 million and $2.8 million as of September 30, 2024 and December 31, 2023. Fair value at September 30, 2024 was determined using a discount rate of 8.5%, average prepayment speed of 19.41%, and a weighted-average default rate of 1.00%. Fair value at December 31, 2023 was determined using a discount rate of 8.5%, average prepayment speed of 17.68%, and a weighted-average default rate of 0.73%.

Note 16 - Regulatory Matters - Summary of Company and Bank Continue to Exceed Regulatory Capital Minimum Requirements and Bank Continues to Exceed Well Capitalized Standards (Details)
$ in Thousands

Sep. 30, 2024

USD ($)

Dec. 31, 2023

USD ($)

RBB Bancorp [Member]

Tier 1 Leverage Ratio, Amount

$ 467,293

$ 472,152

Tier 1 Leverage Ratio, Ratio

0.1219

0.1199

Tier 1 Leverage Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 153,356

$ 157,526

Tier 1 Leverage Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

0.04

Tier 1 Leverage Ratio, Minimum Required Plus Capital Conservation Buffer Fully Phased-In Amount

$ 191,695

$ 196,907

Tier 1 Leverage Ratio, Minimum Required Plus Capital Conservation Buffer Fully Phased-In Ratio

5.00%

Common Equity Tier 1 Risk-Based Capital Ratio, Amount

$ 452,644

$ 457,214

Common Equity Tier 1 Risk-Based Capital Ratio, Ratio

0.1816

0.1907

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 112,168

$ 107,886

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

4.50%

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Amount

$ 162,021

$ 155,836

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Ratio

0.065

Tier 1 Risk-Based Capital Ratio, Amount

$ 467,293

$ 472,152

Tier 1 Risk-Based Capital Ratio, Ratio

0.1875

0.1969

Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 149,558

$ 143,849

Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

0.06

Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Amount

$ 199,410

$ 191,798

Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Ratio

8.00%

Total Risk-Based Capital Ratio, Amount

$ 618,048

$ 621,423

Total Risk-Based Capital Ratio, Ratio

0.248

0.2592

Total Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 199,410

$ 191,798

Total Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

0.08

Total Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Amount

$ 249,263

$ 239,748

Total Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Ratio

10.00%

Royal Business Bank [Member]

Tier 1 Leverage Ratio, Amount

$ 543,745

$ 535,952

Tier 1 Leverage Ratio, Ratio

0.1419

0.1362

Tier 1 Leverage Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 153,261

$ 157,454

Tier 1 Leverage Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

0.04

Tier 1 Leverage Ratio, Minimum Required Plus Capital Conservation Buffer Fully Phased-In Amount

$ 191,576

$ 196,818

Tier 1 Leverage Ratio, Minimum Required Plus Capital Conservation Buffer Fully Phased-In Ratio

5.00%

Common Equity Tier 1 Risk-Based Capital Ratio, Amount

$ 543,745

$ 535,952

Common Equity Tier 1 Risk-Based Capital Ratio, Ratio

0.2184

0.2241

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 112,033

$ 107,598

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

4.50%

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Amount

$ 161,826

$ 155,419

Common Equity Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Ratio

0.065

Tier 1 Risk-Based Capital Ratio, Amount

$ 543,745

$ 535,952

Tier 1 Risk-Based Capital Ratio, Ratio

0.2184

0.2241

Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 149,377

$ 143,464

Tier 1 Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

0.06

Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Amount

$ 199,170

$ 191,285

Tier 1 Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Ratio

8.00%

Total Risk-Based Capital Ratio, Amount

$ 575,030

$ 565,997

Total Risk-Based Capital Ratio, Ratio

0.231

0.2367

Total Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Amount

$ 199,170

$ 191,285

Total Risk-Based Capital Ratio, Minimum Required for Capital Adequacy Purposes Ratio

^[1]

0.08

Total Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Amount

$ 248,962

$ 239,106

Total Risk-Based Capital Ratio, Minimum Required Plus Capital Conversation Buffer Fully Phased-In, Ratio

10.00%

[1]	These ratios are exclusive of the capital conservation buffer.

Note 16 - Regulatory Matters (Details Textual) $ in Billions	Sep. 30, 2024	Jan. 01, 2022 USD ($)
Required Assets To Liabilities Ratio After Dividend Effect	1.25
Minimum [Member]
Regulatory Assets, Total		$ 3

Note 4 - Loans and Allowance for Credit Losses (Details Textual)
Pure in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2024

USD ($)

Jun. 30, 2024

USD ($)

Sep. 30, 2023

USD ($)

Sep. 30, 2024

USD ($)

Sep. 30, 2023

USD ($)

Dec. 31, 2023

USD ($)

Financing Receivable, Purchased with Credit Deterioration, Discount (Premium)

$ 789,000

$ 970,000

Financing Receivable, Deferred Commitment Fee

$ 1,256,000

1,256,000

1,512,000

Financing Receivable Number Of Loans 90 Days Past Due And Still Accruing

Financing Receivable, Nonaccrual

^[1]

60,662,000

31,619,000

Financing Receivable, Interest Income Recognized on a Cash Basis

$ 0

Financing Receivable, Nonaccrual, Interest Income

$ 0

Financing Receivable, Modified, Accumulated

18,300,000

8,800,000

Number Of Loans Identified As Troubled Debt Restructurings

Financing Receivable, Modified, Commitment to Lend

Financing Receivable, Modified in Period, Amount

10,000,000

Commercial Real Estate [Member]

Financing Receivable, Modified in Period, Amount

$ 8,300,000

Collateral Pledged [Member]

Financing Receivable, Modified, Allowance for Credit Loss, Writeoff

$ 108,000

$ 0

224,000

$ 399,000

Financing Receivable, Nonaccrual

6,464,000

$ 854,000

Commercial and Industrial [Member] | Commercial Real Estate Portfolio Segment [Member]

Financing Receivable, Nonaccrual

$ 4,700,000

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.

Note 4 - Loans and Allowance for Credit Losses - Schedule of Loans by Collateral Held (Details) - USD ($)
$ in Thousands

Sep. 30, 2024

Dec. 31, 2023

^[1]

$ 3,091,896

$ 3,031,861

^[2]

180,196

181,469

^[2],[3]

1,252,682

1,167,857

^[2]

1,473,396

1,487,796

^[2]

128,861

130,096

Commercial Real Estate Collateral [Member]

^[2]

48,089

52,074

Commercial Real Estate Collateral [Member] | Construction And Land Development Loans [Member]

39,869

11,153

Commercial Real Estate Collateral [Member] | Commercial Real Estate Portfolio Segment [Member]

19,032

Commercial Real Estate Collateral [Member] | Single Family Residential Mortgages Loans [Member]

20,208

10,353

Commercial Real Estate Collateral [Member] | Commercial and Industrial [Member]

Commercial Real Estate Collateral [Member] | SBA Loans [Member]

629

800

Real Estate [Member]

Real Estate [Member] | Construction And Land Development Loans [Member]

20,592

20,129

Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member]

Real Estate [Member] | Single Family Residential Mortgages Loans [Member]

222

216

Real Estate [Member] | Commercial and Industrial [Member]

13,997

18,103

Real Estate [Member] | SBA Loans [Member]

6,348

610

1,200

Business Assets [Member]

Business Assets [Member] | Construction And Land Development Loans [Member]

201

329

Business Assets [Member] | Commercial Real Estate Portfolio Segment [Member]

Business Assets [Member] | Single Family Residential Mortgages Loans [Member]

Business Assets [Member] | Commercial and Industrial [Member]

Business Assets [Member] | SBA Loans [Member]

116

244

Collateral Pledged [Member]

Collateral Pledged [Member] | Construction And Land Development Loans [Member]

60,662

31,611

Collateral Pledged [Member] | Commercial Real Estate Portfolio Segment [Member]

19,032

Collateral Pledged [Member] | Single Family Residential Mortgages Loans [Member]

20,430

10,569

Collateral Pledged [Member] | Commercial and Industrial [Member]

13,997

18,103

Collateral Pledged [Member] | SBA Loans [Member]

6,464

854

$ 739

$ 2,085

[1]	Past due loans include nonaccrual loans and are therefore included in total loans.
[2]	Net of discounts on acquired loans of $789 and $970 and net deferred fees of $1,256 and $1,512 as of September 30, 2024 and December 31, 2023.
[3]	Includes non-farm and non-residential real estate loans, multifamily residential and single-family residential loans for a business purpose.

Note 21 - Repurchase of Common Stock (Details Textual) - $ / shares	3 Months Ended
	Sep. 30, 2024	Feb. 29, 2024
Share Repurchase Program, Authorized, Number of Shares (in shares)		1,000,000
Stock Repurchased During Period, Shares (in shares)	508,275
Shares Acquired, Average Cost Per Share (in dollars per share)	$ 21.53

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

Note 18 - Earnings Per Share

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Text Block]

NOTE 18 - EARNINGS PER SHARE

The following is a reconciliation of net income and shares outstanding to the net income and number of shares used to compute earnings per share (“EPS”) for the periods indicated:

	*For the Three Months Ended*
	*September 30, 2024*				*June 30, 2024*				*September 30, 2023*
	*Income*		*Shares*		*Income*		*Shares*		*Income*		*Shares*
	*(dollars in thousands except per share data)*
Net income	$	6,999			$	7,245			$	8,473
Shares outstanding				17,693,416				18,182,154				18,995,303
Impact of weighting shares				119,375				193,816				-
Used in basic EPS		6,999		17,812,791		7,245		18,375,970		8,473		18,995,303
Dilutive effect of outstanding
Stock options				30,678				5,836				2,001
Restricted stock units				34,610				24,295				—
Performance stock units				7,280				796				—
Used in dilutive EPS	$	6,999		17,885,359	$	7,245		18,406,897	$	8,473		18,997,304

Basic earnings per common share	$	0.39			$	0.39			$	0.45
Diluted earnings per common share	$	0.39			$	0.39			$	0.45

	*For the Nine Months Ended September 30,*
	*2024*				*2023*
	*Income*		*Shares*		*Income*		*Shares*
	*(dollars in thousands except per share data)*
Net income	$	22,280			$	30,392
Shares outstanding				17,693,416				18,995,303
Impact of weighting shares				568,286				(3,724	)
Used in basic EPS		22,280		18,261,702		30,392		18,991,579
Dilutive effect of outstanding
Stock options				15,943				17,633
Restricted stock units				32,529				4,626
Performance stock units				2,912				—
Used in dilutive EPS	$	22,280		18,313,086	$	30,392		19,013,838

Basic earnings per common share	$	1.22			$	1.60
Diluted earnings per common share	$	1.22			$	1.60

Options to purchase 40,000, 115,500, and 362,500 shares of common stock were excluded from the calculation of diluted earnings per share for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, respectively, because their effect would have been anti-dilutive. Options to purchase 125,686 and 300,850 shares of common stock were excluded from the calculation of diluted earnings per share for the nine months ended September 30, 2024 and 2023, respectively, because their effect would have been anti-dilutive. There were zero, 18,639, and 26,660 anti-dilutive unvested RSUs outstanding for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, respectively, and 12,381 and 20,432 anti-dilutive unvested RSUs outstanding for the nine months ended September 30, 2024 and 2023, respectively.

Note 9 - Subordinated Debentures (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Subordinated Debentures [Table Text Block]

	Issue Date	Principal Amount		Unamortized Valuation Reserve		Recorded Value		Stated Rate Description	September 30, 2024 Effective Stated Rate			Stated Maturity
Subordinated debentures:	(dollars in thousands)
TFC Trust	December 22, 2006	$	5,155	$	1,121	$	4,034	Three-month CME Term SOFR plus 0.26% (a) plus 1.65%,		6.86	%	March 15, 2037
FAIC Trust	December 15, 2004		7,217		784		6,433	Three-month CME Term SOFR plus 0.26% (a) plus 2.25%		7.46	%	December 15, 2034
PGBH Trust	December 15, 2004		5,155		520		4,635	Three-month CME Term SOFR plus 0.26% (a) plus 2.10%		7.31	%	December 15, 2034
Total		$	17,527	$	2,425	$	15,102

Note 17 - Fair Value Measurements and Fair Value of Financial Instruments - Schedule of Fair Value Hierarchy Level and Estimated Fair Value of Significant Financial Instruments (Details) - USD ($)
$ in Thousands

Sep. 30, 2024

Dec. 31, 2023

Investment securities - AFS

$ 305,666

$ 318,961

Investment securities - HTM

5,087

5,097

Fair Value, Inputs, Level 3 [Member] | Interest Rate Lock Contracts [Member]

Derivative assets, notional amount

^[1]

1,822

1,255

Derivative assets

^[1]

Fair Value, Inputs, Level 3 [Member] | Forward Mortgage Loan Sale Contracts [Member]

Derivative assets, notional amount

^[1]

747

1,104

Derivative assets

^[1]

Reported Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]

Cash and due from banks

349,390

431,373

Interest-earning deposits in other financial institutions

600

Mortgage loans held for sale

812

1,911

Accrued interest payable

5,986

11,671

Reported Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]

Investment securities - AFS

305,666

318,961

Investment securities - HTM

5,195

5,209

Deposits

3,092,184

3,174,760

Reported Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]

Loans, net

3,048,211

2,989,958

Equity securities (1)

^[1]

23,161

23,392

Servicing assets

7,256

8,110

FHLB advances

200,000

150,000

Long-term debt

119,433

119,147

Subordinated debentures

15,102

14,938

Reported Value Measurement [Member] | Fair Value, Inputs, Level 1, Level 2, and Level 3 [Member]

Accrued interest receivable (1)

^[1]

14,683

13,743

Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]

Cash and due from banks

349,390

431,373

Interest-earning deposits in other financial institutions

600

Mortgage loans held for sale

812

1,845

Accrued interest payable

5,986

11,671

Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]

Investment securities - AFS

305,666

318,961

Investment securities - HTM

5,087

5,097

Deposits

3,091,475

3,181,495

Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]

Loans, net

2,988,088

2,918,296

Equity securities (1)

^[1]

23,161

23,392

Servicing assets

13,451

14,883

FHLB advances

197,240

144,891

Long-term debt

112,506

83,864

Subordinated debentures

15,099

14,566

Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1, Level 2, and Level 3 [Member]

Accrued interest receivable (1)

^[1]

$ 14,683

$ 13,743

[1]	Included in “Accrued interest and other assets” on the consolidated balance sheets.

Note 12 - Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2024

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

	*September 30,*		*December 31,*
	*2024*		*2023*
	*(dollars in thousands)*
Commitments to make loans	$	81,263	$	77,844
Unused lines of credit		94,783		106,315
Commercial and similar letters of credit		2,952		3,904
Standby letters of credit		3,353		2,687
Total	$	182,351	$	190,750

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities
Net income	$ 22,280,000	$ 30,392,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization of premises and equipment	1,424,000	1,520,000
Net accretion of securities, loans, deposits, and other	(3,617,000)	(4,257,000)
Amortization of investment in affordable housing tax credits	969,000	846,000
Core deposit intangible	1,735,000	1,976,000
Amortization of right-of-use asset	3,749,000	3,765,000
Change in operating lease liabilities	(3,540,000)	(3,525,000)
Provision for credit losses	3,857,000	3,793,000
Stock-based compensation	1,092,000	609,000
Deferred tax (benefit) expense	(733,000)	395,000
Gain on sale of loans	(1,210,000)	(258,000)
Gain on sale and transfer of OREO	(1,016,000)	(190,000)
Gain on sale of fixed assets	0	(32,000)
Increase in cash surrender value of life insurance	(1,170,000)	(1,036,000)
Loans originated and purchased for sale, net	(26,302,000)	(10,236,000)
Proceeds from loans sold	49,996,000	14,626,000
Other items	(6,493,000)	21,716,000
Net cash provided by operating activities	41,021,000	60,104,000
Investing activities
Purchases	(259,383,000)	(592,177,000)
Maturities, repayments and calls	280,247,000	493,220,000
Securities held to maturity:
Maturities, repayments and calls	0	500,000
Net decrease (increase) in other equity securities	343,000	(378,000)
Net increase of investment in qualified affordable housing projects	(1,540,000)	(72,000)
Net (increase) decrease in loans	(84,072,000)	188,856,000
Proceeds from sales of OREO	2,936,000	483,000
Proceeds from sale of fixed assets	0	32,000
Purchases of premises and equipment	(555,000)	(614,000)
Net cash (used in) provided by investing activities	(62,024,000)	89,850,000
Financing activities
Net increase (decrease) in demand deposits and savings accounts	37,362,000	(233,667,000)
Net (decrease) increase in time deposits	(120,016,000)	409,913,000
Proceeds from FHLB advances	50,000,000	80,000,000
Repayments of FHLB Advances	0	(150,000,000)
Cash dividends paid	(8,857,000)	(9,116,000)
Restricted stock units vesting	(108,000)	0
Common stock repurchased, net of repurchase costs	(20,667,000)	0
Exercise of stock options	1,306,000	159,000
Net cash (used in) provided by financing activities	(60,980,000)	97,289,000
Net (decrease) increase in cash and cash equivalents	(81,983,000)	247,243,000
Cash and cash equivalents at beginning of period	431,373,000	83,548,000
Cash and cash equivalents at end of period	349,390,000	330,791,000
Cash paid during the period:
Interest paid	94,328,000	64,936,000
Taxes paid	4,831,000	2,829,000
Non-cash investing and financing activities:
Transfer from loans to other real estate owned	1,920,000	0
Loans transfer to held for sale, net	20,094,000	4,194,000
Additions to servicing assets	280,000	186,000
Net change in unrealized holding gain on securities available for sale	4,894,000	(5,838,000)
Recognition of operating lease right-of-use assets	(3,229,000)	(8,267,000)
Recognition of operating lease liabilities	$ 3,229,000	$ 8,267,000

Note 11 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Expense (Benefit)	$ 2,571	$ 2,527	$ 3,611	$ 8,342	$ 12,752
Effective Income Tax Rate Reconciliation, Percent	26.90%	25.90%	29.90%	27.20%	29.60%

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Assets measured at fair value

Note 5 - Loan Servicing - Schedule of Amortization of Mortgage Servicing Rights Netted Against Loan Servicing Fee Income (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Mortgages [Member]
Beginning of period	$ 6,054	$ 6,261	$ 6,856	$ 6,509	$ 7,354
Additions	59	86	112	188	139
Payoffs	(107)	(120)	(82)	(340)	(255)
Amortization	(171)	(173)	(171)	(522)	(523)
End of period	5,835	6,054	6,715	5,835	6,715
Small Business Administration Loans [Member]
Beginning of period	1,491	1,533	1,846	1,601	2,167
Additions	14	41	46	92	47
Payoffs	(27)	(25)	(103)	(94)	(274)
Amortization	(57)	(58)	(65)	(178)	(216)
End of period	$ 1,421	$ 1,491	$ 1,724	$ 1,421	$ 1,724

Note 20 - Qualified Affordable Housing Project Investments (Details Textual) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Investment, Proportional Amortization Method, Elected, Amount	$ 10,500,000			$ 10,500,000	$ 10,500,000		$ 6,400,000
Investment Program, Proportional Amortization Method, Elected, Commitment	5,800,000			$ 5,800,000	5,800,000		$ 2,300,000
Investment Program, Proportional Amortization Method, Elected, Income Tax Credit and Other Income Tax Benefit, before Amortization Expense	336,000	$ 285,000	$ 255,000		906,000	$ 765,000
Investment Program, Proportional Amortization Method, Applied, Amortization Expense	367,000	301,000	282,000		969,000	846,000
Investment Program, Proportional Amortization Method, Elected, Impairment Loss	$ 0	$ 0	$ 0		$ 0	$ 0
Minimum [Member]
Investment Program, Proportional Amortization Method, Elected, Commitment, Year to be Paid				2024
Maximum [Member]
Investment Program, Proportional Amortization Method, Elected, Commitment, Year to be Paid				2041

Note 13 - Leases (Details Textual) - USD ($)	3 Months Ended			9 Months Ended
Note 13 - Leases (Details Textual) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Lease, Expense	$ 1,400,000	$ 1,500,000	$ 1,500,000	$ 4,400,000	$ 4,300,000
Operating Lease, Lease Income	$ 157,000	$ 152,000	$ 144,000	$ 454,000	$ 425,000

Note 9 - Subordinated Debentures (Details Textual)		1 Months Ended		3 Months Ended				9 Months Ended
Note 9 - Subordinated Debentures (Details Textual)	Oct. 01, 2018	Jan. 31, 2020 USD ($) shares	Oct. 31, 2018 USD ($) shares	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2016 USD ($)
Subordinated Debt				$ 15,100,000				$ 15,100,000		$ 14,900,000
Debt Instrument, Face Amount				120,000,000				120,000,000		120,000,000
Interest Expense, Debt				1,300,000	$ 1,300,000	$ 2,200,000		3,900,000	$ 6,600,000
Subordinated Debt [Member]
Interest Expense, Debt				386,000	$ 383,000	385,000		1,200,000	1,100,000
Debt Amortization Expense				55,000			$ 55,000	164,000	164,000
TFC Statutory Trust [Member]
Number of Trust Capital Securities											5,000
Trust Capital Securities, Liquidation Amount											$ 5,000,000
Common Securities Liquidation Preference Value											155,000
TFC Statutory Trust [Member] \| Other Assets [Member]
Common Stock Held in Trust						155,000			155,000
TFC Statutory Trust [Member] \| Subordinated Debt [Member]
Debt Instrument, Face Amount						$ 5,000,000			$ 5,000,000
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount				$ 1,100,000				$ 1,100,000		$ 1,200,000	$ 1,900,000
Debt Instrument, Interest Rate, Effective Percentage				6.86%				6.86%		7.30%
TFC Statutory Trust [Member] \| Subordinated Debt [Member] \| Tenor Spread Adjustment [Member]
Debt Instrument, Basis Spread on Variable Rate				0.26%
TFC Statutory Trust [Member] \| Subordinated Debt [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate				1.65%
First American International Statutory Trust I 1[Member]
Common Unit, Issued (in shares) \| shares			7,000
Floating Rate Maturity Period (Year)			30 years
First American International Statutory Trust I 1[Member] \| Other Assets [Member]
Common Stock Held in Trust			$ 217,000
First American International Statutory Trust I 1[Member] \| Subordinated Debt [Member]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount			$ 1,200,000	$ 784,000				$ 784,000		$ 842,000
Debt Instrument, Interest Rate, Effective Percentage				7.46%				7.46%		7.90%
First American International Statutory Trust I 1[Member] \| Subordinated Debt [Member] \| Tenor Spread Adjustment [Member]
Debt Instrument, Basis Spread on Variable Rate	0.26%
First American International Statutory Trust I 1[Member] \| Subordinated Debt [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
PGB Holdings Inc And Banking Subsidiary Pacific Global Bank [Member]
Common Securities Liquidation Preference Value		$ 155,000
Common Unit, Issued (in shares) \| shares		5,000
Common Unit Liquidation Preference Value		$ 5,000,000
PGB Holdings Inc And Banking Subsidiary Pacific Global Bank [Member] \| Subordinated Debt [Member]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount		$ 763,000		$ 520,000				$ 520,000		$ 559,000
Debt Instrument, Interest Rate, Effective Percentage				7.31%				7.31%		7.75%
PGB Holdings Inc And Banking Subsidiary Pacific Global Bank [Member] \| Subordinated Debt [Member] \| Tenor Spread Adjustment [Member]
Debt Instrument, Basis Spread on Variable Rate		0.26%
PGB Holdings Inc And Banking Subsidiary Pacific Global Bank [Member] \| Subordinated Debt [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2.10%

Note 17 - Fair Value Measurements and Fair Value of Financial Instruments - Measurement Inputs and Valuation Techniques (Details)
$ in Thousands

Sep. 30, 2024

USD ($)

$ 25,768

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Construction And Land Development Loans [Member]

Assets measured at fair value

$ 8,996

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Construction And Land Development Loans [Member] | Minimum [Member]

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Construction And Land Development Loans [Member] | Maximum [Member]

(0.19)

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Commercial Real Estate Portfolio Segment [Member]

0.05

Assets measured at fair value

$ 16,772

^[1]

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Commercial Real Estate Portfolio Segment [Member] | Minimum [Member]

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Commercial Real Estate Portfolio Segment [Member] | Maximum [Member]

(0.41)

^[1]

Financing Receivables, Collateral Dependent, Write-down

0.28

^[1]

[1]	Collateral includes CRE and an SFR. Adjustment range was (41%) to 28% for CRE and (20%) to 20% for the SFR.

Note 17 - Fair Value Measurements and Fair Value of Financial Instruments (Details Textual)

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2024

USD ($)

$ / item

Sep. 30, 2023

USD ($)

Sep. 30, 2024

USD ($)

$ / item

Sep. 30, 2023

USD ($)

Dec. 31, 2023

USD ($)

$ 1,200,000

$ 1,800,000

$ 521,000

Assets, Fair Value Disclosure

25,768,000

Gains (Losses) on Transfer to Other Real Estate

560,000

Gains (Losses) on Sales of Other Real Estate

456,000

Write Down on Other Real Estate Owned

$ 0

Single-Family Residences [Member]

Assets, Fair Value Disclosure

$ 0

Minimum [Member] | Interest Rate Lock Contracts and Forward Mortgage Loan Sale Contracts [Member]

Derivative, Buy Price (in USD per Per Share) | $ / item

Derivative, Sale Price (in USD per Per Share) | $ / item

102

Maximum [Member] | Interest Rate Lock Contracts and Forward Mortgage Loan Sale Contracts [Member]

Derivative, Buy Price (in USD per Per Share) | $ / item

100

Derivative, Sale Price (in USD per Per Share) | $ / item

103

Measurement Input, Margin Cost Rate [Member] | Maximum [Member] | Interest Rate Lock Contracts and Forward Mortgage Loan Sale Contracts [Member] | Fair Value, Inputs, Level 3 [Member]

Derivative Asset, Measurement Input

0.0113

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Commercial Real Estate Portfolio Segment [Member]

Assets, Fair Value Disclosure

^[1]

$ 16,772,000

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Commercial Real Estate Portfolio Segment [Member] | Minimum [Member]

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Commercial Real Estate Portfolio Segment [Member] | Maximum [Member]

^[1]

(0.41)

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Single Family Residential Mortgages Loans [Member] | Minimum [Member]

^[1]

0.28

Valuation, Market Approach [Member] | Measurement Input, Adjustment [Member] | Single Family Residential Mortgages Loans [Member] | Maximum [Member]

(0.20)

Collateral Pledged [Member]

0.20

Financing Receivable, Allowance for Credit Loss, Individually Evaluated

$ 2,500,000

Loans Receivable, Fair Value Disclosure

$ 25,800,000

$ 11,400,000

[1]	Collateral includes CRE and an SFR. Adjustment range was (41%) to 28% for CRE and (20%) to 20% for the SFR.

Note 15 - Stock-based Compensation - Restricted Stock Activity (Details) - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Outstanding at beginning of year (in shares) \| shares	43,160
Outstanding at beginning of year, weighted-average grant date fair value (in dollars per share) \| $ / shares	$ 18.89
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) \| shares	138,668
Granted, weighted-average grant date fair value (in dollars per share) \| $ / shares	$ 18.37
Vested (in shares) \| shares	(41,353)
Vested, weighted-average grant date fair value (in dollars per share) \| $ / shares	$ 19.05
Outstanding at end of period (in shares) \| shares	140,475
Outstanding at end of period, weighted-average grant date fair value (in dollars per share) \| $ / shares	$ 18.33

Note 17 - Fair Value Measurements and Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Text Block]

NOTE 17 - FAIR VALUE MEASUREMENTS AND FAIR VALUE OF FINANCIAL INSTRUMENTS

In accordance with ASC 820-10, we group financial assets and financial liabilities measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. The three levels of the fair value hierarchy are described as follows:

Fair Value Hierarchy

Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, prepayment speeds, volatilities, etc.) or model-based valuation techniques where all significant assumptions are observable, either directly or indirectly, in the market.

Level 3 - Valuation is generated from model-based techniques where one or more significant inputs are not observable, either directly or indirectly, in the market. These unobservable assumptions reflect our own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques may include use of matrix pricing, discounted cash flow models, and similar techniques.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

Securities:

The fair values of securities available for sale are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1) or matrix pricing, which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted prices for specific securities but rather by relying on the securities' relationship to other benchmark quoted securities (Level 2).

Interest Rate Lock Contracts and Forward Mortgage Loan Sale Contracts:

The fair values of interest rate lock contracts and forward mortgage loan sale contracts are determined by loan lock-in rate, loan funded rate, market interest rate, fees to be collected from the borrower, fees and costs associated with the origination of the loan, expiration timing, sale price, and the value of the retained servicing. We classified these derivatives as level 3 due to management’s estimate of market rate, cost and expiration timing on these contracts.

Assets and Liabilities Measured on a Non-Recurring Basis

Collateral-dependent individually evaluated loans:

Collateral-dependent individually evaluated loans are carried at fair value when it is probable that we will be unable to collect all amounts due according to the contractual terms of the original loan agreement and the loan has been written down to the fair value of its underlying collateral, net of expected selling costs.

The fair value of collateral-dependent individually evaluated loans is based on third party appraisals of the property, less management’s estimate of selling costs. Third party appraisals generally use a sales comparison or income capitalization approach to derive the appraised value based on market transactions involving similar or comparable properties. Adjustments are routinely made by the third party appraisers to adjust for differences between the comparable sales and income data used in the appraisal. Adjustments may also result from the consideration of relevant economic and demographic factors which may affect property values. Positive adjustments in the appraisal represent increases to the sales comparisons and negative adjustments represent decreases.

Other Real Estate Owned ("OREO"):

OREO is initially recorded at fair value less estimated selling costs at the date of transfer. This amount becomes the property's new basis. In cases where the carrying amount exceeds the fair value less estimated selling costs at the time of transfer, the difference is charged to the ACL. Fair values are generally based on third party appraisals of the property and discounted by management to reflect an expectation of the amount to be ultimately collected after foreclosure and selling costs (Level 3).

Appraisals for OREO and collateral-dependent loans are performed by state licensed appraisers (for commercial properties) or state certified appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by us. A member of the credit administration department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison to independent data sources such as recent market data or industry wide statistics for residential appraisals. We also compare the actual selling price of collateral that has been sold to the most recently appraised value to determine what additional adjustments, if any, should be made to the appraisal values on any remaining OREO to arrive at fair value. In determining the net realizable value of the underlying collateral for individually evaluated loans and OREO, we discount the valuation to cover both market price fluctuations and selling costs, typically ranging from 6% to 10% of the collateral value, that may be incurred in the event of foreclosure. If the existing appraisal is older than twelve months for OREO or collateral-dependent loans, a new appraisal report is ordered.

The following table presents our financial assets and liabilities measured at fair value on a recurring basis or on a non-recurring basis as of the dates indicated:

	*Fair Value Measurements Using:*
September 30, 2024	*Level 1*		*Level 2*		*Level 3*		*Total*
Assets measured at fair value:	*(dollars in thousands)*
On a recurring basis:
Securities available for sale
Government agency securities	$	—	$	6,459	$	—	$	6,459
SBA agency securities		—		26,930		—		26,930
Mortgage-backed securities		—		36,444		—		36,444
Collateralized mortgage obligations		—		170,110		—		170,110
Commercial paper		—		24,513		—		24,513
Corporate debt securities		—		31,732		—		31,732
Municipal securities		—		9,478		—		9,478
Equity securities ⁽¹⁾		—		—		23,161		23,161
Interest rate lock contracts ⁽¹⁾		—		—		23		23
Forward mortgage loan sale contracts ⁽¹⁾		—		—		10		10
	$	—	$	305,666	$	23,194	$	328,860
On a non-recurring basis:
Collateral dependent individually evaluated loans:
Construction and land development loans	$	—	$	—	$	8,996	$	8,996
Commercial real estate loans ⁽²⁾		—		—		16,772		16,772
	$	—	$	—	$	25,768	$	25,768

(1) Included in “Accrued interest and other assets” on the consolidated balance sheets.

(2) Collateral includes CRE and a SFR.

December 31, 2023	*Level 1*		*Level 2*		*Level 3*		*Total*
Assets measured at fair value:
On a recurring basis:
Securities available for sale
Government agency securities	$	—	$	8,161	$	—	$	8,161
SBA agency securities		—		13,217		—		13,217
Mortgage-backed securities		—		34,652		—		34,652
Collateralized mortgage obligations		—		149,626		—		149,626
Commercial paper		—		73,105		—		73,105
Corporate debt securities		—		30,691		—		30,691
Municipal securities		—		9,509		—		9,509
Equity securities ⁽¹⁾		—		—		23,392		23,392
Interest rate lock contracts ⁽¹⁾		—		—		32		32
Forward mortgage loan sale contracts ⁽¹⁾		—		—		14		14
	$	—	$	318,961	$	23,438	$	342,399
On a non-recurring basis:
Collateral dependent individually evaluated loans:
Commercial real estate loans	$	—	$	—	$	10,209	$	10,209
SBA loans		—		—		1,148		1,148
	$	—	$	—	$	11,357	$	11,357

(1) Included in “Accrued interest and other assets” on the consolidated balance sheets.

During the three months ended September 30, 2024, there were partial charge-offs of $1.2 million, and specific reserves of $2.5 million and partial charge-offs of $1.8 million, and specific reserves of $2.5 million for the nine months ended September 30, 2024 for collateral-dependent individually evaluated loans. These loans had an aggregate fair value of $25.8 million as of September 30, 2024. The fair value is based on third party appraisals, including adjustments to comparable market data as summarized in the table below.

September 30, 2024	*Fair Value*	*Valuation Techniques*	*Unobservable Input(s)*	*Range*
	(dollars in thousands)
Collateral dependent loans:
Construction and land development loans	$ 8,996	Market approach	Adjustments	(19%) to 5%
Commercial real estate loans ⁽¹⁾	16,772	Market approach	Adjustments	(41%) to 28%
Total	$ 25,768

(1) Collateral includes CRE and an SFR. Adjustment range was (41%) to 28% for CRE and (20%) to 20% for the SFR.

During the year ended December 31, 2023, there were write-downs of $521,000 on collateral-dependent individually evaluated loans with an aggregate fair value of $11.4 million as of December 31, 2023.

There was no OREO outstanding as of September 30, 2024 and December 31, 2023. For the nine months ended September 30, 2024, the Company foreclosed on and sold three properties, recognized a gain on the transfer from loans to OREO of $560,000 and a gain on sale of $456,000. There was no similar activity for the nine months ended September 30, 2023.

The following table presents the gains recognized on assets measured at fair value on a non-recurring basis for the periods indicated:

	*For the Three Months Ended September 30,*				*For the Nine Months Ended September 30,*
	*2024*		*2023*		*2024*		*2023*
	*(dollars in thousands)*
Other real estate owned - Single family residential	$	—	$	—	$	560	$	—

No write-downs to OREO were recorded for the three months or nine months ended September 30, 2024 or September 30, 2023.

The fair value measurement of Interest Rate Lock Contracts (IRLCs) and Forward Mortgage Loan Sale Contracts (FMLSCs) were primarily based on the buy price from borrowers ranging from 99 to 100, the sale price to Fannie Mae ranging from 102 to 103, and the significant unobservable inputs using a margin cost rate of 1.13%.

The fair value hierarchy level and estimated fair value of significant financial instruments as of the dates indicated are summarized as follows:


		*September 30, 2024*				*December 31, 2023*
	*Fair Value*	*Carrying*		*Fair*		*Carrying*		*Fair*
	*Hierarchy*	*Value*		*Value*		*Value*		*Value*
Financial Assets:	*(dollars in thousands)*
Cash and due from banks	Level 1	$	349,390	$	349,390	$	431,373	$	431,373
Interest-earning deposits in other financial institutions	Level 1		600		600		600		600
Investment securities - AFS	Level 2		305,666		305,666		318,961		318,961
Investment securities - HTM	Level 2		5,195		5,087		5,209		5,097
Mortgage loans held for sale	Level 1		812		812		1,911		1,845
Loans, net	Level 3		3,048,211		2,988,088		2,989,958		2,918,296
Equity securities ⁽¹⁾	Level 3		23,161		23,161		23,392		23,392
Servicing assets	Level 3		7,256		13,451		8,110		14,883
Accrued interest receivable ⁽¹⁾	Level 1/2/3		14,683		14,683		13,743		13,743

		*Notional*		*Fair*		*Notional*		*Fair*
Derivative assets:		*Value*		*Value*		*Value*		*Value*
Interest rate lock contracts ⁽¹⁾	Level 3	$	1,822	$	23	$	1,255	$	32
Forward mortgage loan sale contracts ⁽¹⁾	Level 3		747		10		1,104		14

		*Carrying*		*Fair*		*Carrying*		*Fair*
Financial Liabilities:		*Value*		*Value*		*Value*		*Value*
Deposits	Level 2	$	3,092,184	$	3,091,475	$	3,174,760	$	3,181,495
FHLB advances	Level 3		200,000		197,240		150,000		144,891
Long-term debt	Level 3		119,433		112,506		119,147		83,864
Subordinated debentures	Level 3		15,102		15,099		14,938		14,566
Accrued interest payable	Level 2/3		5,986		5,986		11,671		11,671

(1) Included in “Accrued interest and other assets” on the consolidated balance sheets.

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.

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Note 12 - Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Off-Balance-Sheet, Credit Loss, Liability	$ 779,000			$ 779,000		$ 640,000
Off-Balance-Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)	155,000	$ (47,000)	$ (145,000)	139,000	$ (504,000)
Affordable Housing Partnerships and SBIC Funds [Member]
Other Commitment	$ 6,700,000			$ 6,700,000		$ 3,300,000

Note 13 - Leases - Operating Lease (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ROU assets	$ 29,283	$ 29,803
Total present value of lease payments	$ 30,880	$ 31,191
Weighted-average remaining lease term (in years) (Year)	6 years 10 months 2 days	7 years 7 months 17 days
Weighted-average discount rate	2.80%	1.72%

Note 11 - Income Taxes

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Text Block]

NOTE 11 - INCOME TAXES

The asset and liability method is used in accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse.

We recorded an income tax provision of $2.6 million, $2.5 million, and $3.6 million, reflecting an effective tax rate of 26.9%, 25.9%, and 29.9% for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $8.3 million and $12.8 million, reflecting an effective tax rate of 27.2% and 29.6% for the nine months ended September 30, 2024 and 2023.

The entire disclosure for income tax.

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Note 21 - Repurchase of Common Stock

9 Months Ended

Sep. 30, 2024

Treasury Stock [Text Block]

NOTE 21 - REPURCHASE OF COMMON STOCK

On February 29, 2024, the Board of Directors authorized the repurchase of up to 1,000,000 shares of common stock. We repurchased 508,275 shares at a weighted average share price of $21.53 during the third quarter of 2024 and completed the authorized program.

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income	$ 6,999	$ 7,245	$ 8,473	$ 22,280	$ 30,392
Other comprehensive income/(loss):
Unrealized gain/(loss) on securities available for sale	6,936	43	(4,824)	4,894	(5,838)
Related income tax effect	(2,111)	24	1,468	(1,472)	1,742
Total other comprehensive income/(loss)	4,825	67	(3,356)	3,422	(4,096)
Total comprehensive income	$ 11,824	$ 7,312	$ 5,117	$ 25,702	$ 26,296

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

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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Note 2 - Basis of Presentation and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

Basis of Presentation and Significant Accounting Policies [Text Block]

NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited consolidated financial statements and notes thereto of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) for Form 10-Q and conform to practices within the banking industry and include all of the information and disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for interim financial reporting. The accompanying unaudited consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments), which are necessary for a fair presentation of financial results for the interim periods presented. Certain prior period amounts have been reclassified to conform to the current period presentation. Such reclassifications had no impact on our net income or shareholders’ equity. The results of operations for the three months and the nine months ended September 30, 2024 are not necessarily indicative of the results for the full year. These interim unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2023, included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (our “2023 Annual Report”).

Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. It is reasonably possible that these estimates could change as actual results could differ from those estimates. The allowance for credit losses, realization of deferred tax assets, the valuation of goodwill and other intangible assets, other derivatives, and the fair value measurement of financial instruments are particularly subject to change and such change could have a material effect on the consolidated financial statements.

Summary of Significant Accounting Policies

The accompanying unaudited consolidated financial statements were compiled in accordance with the accounting policies set forth in "Note 2 – Basis of Presentation and Summary of Significant Accounting Policies" in our consolidated financial statements as of and for the year ended December 31, 2023, included in our 2023 Annual Report. The Financial Accounting Standards Board ("FASB") issues Accounting Standards Updates ("ASU" or “Update”) and Accounting Standards Codifications (“ASC”), which are the primary source of GAAP. We have not made any changes to our significant accounting policies from those disclosed in our 2023 Annual Report.

Recent Accounting Pronouncements

Recently adopted

In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820) - Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This pronouncement clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 also clarifies that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction and requires certain new disclosures for equity securities subject to contractual sale restrictions. We adopted ASU 2022-03 on January 1, 2024 and the adoption did not have a material impact on our consolidated financial statements.

In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323). This Update permits reporting entities to elect to account for their tax equity investments using the proportional amortization method if certain conditions are met. It requires that a liability to be recognized for delayed equity contributions that are unconditional and legally binding or for equity contributions that are contingent upon a future event when that contingent event becomes probable. The reporting entity needs to disclose the nature of its tax equity investments and the effect of its tax equity investments on its financial position and results of operations. ASU 2023-02 became effective for us in fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. We adopted ASU 2023-02 on January 1, 2024 and the adoption did not have a material impact on our consolidated financial statements.

Recently issued not yet effective

In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements. This pronouncement amends the FASB Accounting Standards Codification to reflect updates and simplifications to certain disclosure requirements referred to the FASB by the SEC in 2018, including disclosures for the statement of cash flows, earnings per share, commitments, debt and equity instruments, and certain industry information, among other things. Each amendment is effective when the related disclosure is effectively removed from Regulations S-X or S-K; early adoption is prohibited. All amendments should be applied prospectively. If the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K by June 30, 2027, the pending amendments will be removed and will not become effective for any entity. Adoption of ASU 2023-06 is not expected to have a material impact on our consolidated financial statements.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segments. The amendments in this Update improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis. Amendments in this Update include: a requirement that a public entity provide all annual disclosures about a reportable segment’s profit or loss in its interim period disclosures, disclosure of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), disclosure of amounts for other segment items by reportable segment and a description of its composition, clarification that if the CODM uses more than one measure of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources, a public entity may report one or more of those additional measures of segment profit or loss, a requirement that a public entity disclose the title and position of the CODM, and an explanation of how the CODM uses the reported measure(s) of segment profit or loss, and a requirement that a public entity that has a single reportable segment provide all the disclosures required by this Update as well as all existing disclosures required in Topic 280. The amendments in this Update are effective for the Company beginning with its 2024 annual financial statement disclosures for the year ended December 31, 2024, and for all interim and annual periods thereafter. Early adoption is permitted. Adoption of ASU 2023-07 is not expected to have a material impact on our consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures. This Update enhances the transparency and decision usefulness of income tax disclosures. The amendments in this Update require the following: 1) consistent categories and greater disaggregation of information in the rate reconciliation, and 2) income taxes paid disaggregated by jurisdiction. The amendments in the ASU are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied on a prospective basis. However, retrospective application in all prior periods presented is permitted. Adoption of ASU 2023-09 is not expected to have a material impact on our consolidated financial statements.

Note 9 - Subordinated Debentures

9 Months Ended

Sep. 30, 2024

Subordinated Borrowings Disclosure [Text Block]

NOTE 9 - SUBORDINATED DEBENTURES

Subordinated debentures consist of subordinated debentures issued in connection with three separate trust preferred securities and totaled $15.1 million and $14.9 million as of September 30, 2024 and December 31, 2023. Under the terms of our subordinated debentures issued in connection with the issuance of trust preferred securities, we are not permitted to declare or pay any dividends on our capital stock if an event of default occurs under the terms of the long-term debt. In addition, we have the option to defer interest payments on the subordinated debentures from time to time for a period not to exceed five consecutive years. The subordinated debentures may be included in Tier 1 capital (with certain limitations applicable) under current regulatory guidelines and interpretations. We may redeem the subordinated debentures, subject to prior approval by the Board of Governors of the Federal Reserve System at 100% of the principal amount, plus accrued and unpaid interest. These subordinated debentures consist of the following at September 30, 2024 and are described in detail after the table below:

	Issue Date	Principal Amount		Unamortized Valuation Reserve		Recorded Value		Stated Rate Description	September 30, 2024 Effective Stated Rate			Stated Maturity
Subordinated debentures:	(dollars in thousands)
TFC Trust	December 22, 2006	$	5,155	$	1,121	$	4,034	Three-month CME Term SOFR plus 0.26% (a) plus 1.65%,		6.86	%	March 15, 2037
FAIC Trust	December 15, 2004		7,217		784		6,433	Three-month CME Term SOFR plus 0.26% (a) plus 2.25%		7.46	%	December 15, 2034
PGBH Trust	December 15, 2004		5,155		520		4,635	Three-month CME Term SOFR plus 0.26% (a) plus 2.10%		7.31	%	December 15, 2034
Total		$	17,527	$	2,425	$	15,102

(a) Represents applicable tenor spread adjustment when the original LIBOR index was discontinued on September 30, 2023.

In 2016, we acquired TFC Statutory Trust (the “TFC Trust”) through the acquisition of Tomato Bank and its holding company, TFC Holding Company. TFC Trust issued 5,000 fixed-to-floating rate capital securities with an aggregate liquidation amount of $5.0 million to an independent investor, and all of its common securities, with an aggregate liquidation amount of $155,000. TFC issued $5 million of subordinated debentures to TFC Trust in exchange for ownership of all of the common securities of TFC Trust and the proceeds of the preferred securities sold by TFC Trust. We are not considered the primary beneficiary of TFC Trust (variable interest entity), therefore TFC Trust is not consolidated in our financial statements, but rather the subordinated debentures are shown as a liability. We also purchased an investment in the common stock of TFC Trust for $155,000, which is included in other assets. At the close of this acquisition, a $1.9 million valuation reserve was recorded to arrive at its fair market value, which is treated as a yield adjustment and amortized over the life of the security. The unamortized valuation reserve was $1.1 million at September 30, 2024 and $1.2 million at December 31, 2023. The subordinated debentures have a variable rate of interest equal to three-month CME Term SOFR plus applicable tenor spread adjustment of 0.26% plus 1.65%, which was 6.86% as of September 30, 2024 and 7.30% at December 31, 2023.

In October 2018, we acquired First American International Statutory Trust I (“FAIC Trust”) through the acquisition of First American International Corp. (“FAIC”). FAIC Trust issued 7,000 units of 30-year fixed-to-floating rate capital securities with an aggregate liquidation amount of $7.0 million to an independent investor, and all of its common securities, with an aggregate liquidation amount of $217,000. We are not considered the primary beneficiary of FAIC Trust (variable interest entity), therefore FAIC Trust is not consolidated in our financial statements, but rather the subordinated debentures are shown as a liability. We purchased an investment in the common stock of FAIC Trust for $217,000, which is included in other assets. At the close of this acquisition, a $1.2 million valuation reserve was recorded to arrive at its fair market value, which is treated as a yield adjustment and amortized over the life of the security. The unamortized valuation reserve was $784,000 at September 30, 2024 and $842,000 at December 31, 2023. The subordinated debentures have a variable rate of interest equal to three-month CME Term SOFR plus applicable tenor spread adjustment of 0.26% plus 2.25%, which was 7.46% as of September 30, 2024 and 7.90% at December 31, 2023.

In January 2020, we acquired Pacific Global Bank Trust I (“PGBH Trust”) through the acquisition of PGB Holdings, Inc. PGBH Trust issued 5,000 units of fixed-to-floating rate capital securities with an aggregate liquidation amount of $5 million to an independent investor, and all of its common securities, with an aggregate liquidation amount of $155,000. We are not considered the primary beneficiary of PGBH Trust (variable interest entity), therefore PGBH Trust is not consolidated in our financial statements, but rather the subordinated debentures are shown as a liability. We purchased an investment in the common stock of PGBH Trust for $155,000, which is included in other assets. At the close of this acquisition, a $763,000 valuation reserve was recorded to arrive at its fair market value, which is treated as a yield adjustment and amortized over the life of the security. The unamortized valuation reserve was $520,000 at September 30, 2024 and $559,000 at December 31, 2023. The subordinated debentures have a variable rate of interest equal to three-month CME Term SOFR plus applicable tenor spread adjustment of 0.26% plus 2.10%, which was 7.31% as of September 30, 2024 and 7.75% at December 31, 2023.

We recorded interest expense of $386,000, $383,000, and $385,000 for the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $1.2 million and $1.1 million for the nine months ended September 30, 2024 and 2023 on the subordinated debentures. The aggregate amount of amortization expense was $55,000 for each of the three months ended September 30, 2024, June 30, 2024, and September 30, 2023, and $164,000 for each of the nine months ended September 30, 2024 and 2023.

For regulatory reporting purposes, the Federal Reserve has indicated that the capital or trust preferred securities qualify as Tier 1 capital of the Company subject to previously specified limitations (including that the asset size of the issuer did not exceed $15 billion), until further notice. If regulators make a determination that the capital securities can no longer be considered in regulatory capital, the securities become callable and we may redeem them.

Note 3 - Investment Securities

9 Months Ended

Sep. 30, 2024