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Note 19 - Parent Only Condensed Financial Statements - Condensed Statements of Income and Comprehensive Income (Details) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Gain on termination of swaps   $ 1,707,000 $ 0 $ 0
Interest on junior subordinated deferrable interest debentures   141,000 359,000 348,000
Interest on borrowings   896,000 0 0
Other expenses   31,000 67,000 8,000
Total interest expense   4,798,000 1,249,000 1,136,000
Income before income taxes   40,211,000 35,669,000 28,487,000
Income tax (expense) benefit   (10,435,000) (9,225,000) (7,478,000)
Net income $ 29,776,000 29,776,000 26,444,000 21,009,000
Total comprehensive income (loss)   34,068,000 (11,912,000) 17,864,000
Parent Company [Member]        
Dividends declared by bank subsidiary   7,500,000 4,000,000 8,035,000
Gain on termination of swaps   1,707,000 0 0
Earnings from investment in Plumas Statutory Trust I and II   5,000 14,000 9,000
Total income   9,212,000 4,014,000 8,044,000
Interest on junior subordinated deferrable interest debentures   141,000 359,000 348,000
Interest on borrowings   369,000 0 0
Other expenses   523,000 556,000 399,000
Total interest expense   1,033,000 915,000 747,000
Income before equity in undistributed income of subsidiary   8,179,000 3,099,000 7,297,000
Equity in undistributed income of subsidiary   21,746,000 23,039,000 13,442,000
Income before income taxes   29,925,000 26,138,000 20,739,000
Income tax (expense) benefit   (149,000) 306,000 270,000
Net income   29,776,000 26,444,000 21,009,000
Total comprehensive income (loss)   $ 34,068,000 $ (11,912,000) $ 17,864,000