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Note 3 - Securities Held to Maturity - Summary of Amortized Cost, Fair Value, and Gross Unrecognized Gains and Losses of Securities Held to Maturity (Details) - USD ($)
Sep. 30, 2024
Jun. 30, 2024
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Dec. 31, 2022
Securities held to maturity, amortized cost $ 80,211,754   $ 72,656,179      
Held to maturity, gross unrealized gains 142,989   46,691      
Held to maturity, gross unrealized losses (5,751,645)   (7,328,117)      
Securities held to maturity, fair value 74,603,097   65,374,753      
Allowance for credit losses (108,000) $ (108,000) 0 $ 0 $ 0 $ 0
Securities held to maturity, net of allowance for securities credit losses of $108,000 and zero, respectively (fair value - $74,603,097 and $65,374,753, respectively) 80,103,753   72,656,179      
Total 74,495,097          
US Government Agencies Debt Securities [Member]            
Held to maturity, amortized cost, less than one year 10,000,000          
Held to maturity, gross unrealized gains, less than one year 0          
Held to maturity, gross unrealized losses, less than one year (116,890)          
Held to maturity, fair value, less than one year 9,883,110          
Held to maturity, amortized cost, five through ten years 3,000,000   3,000,000      
Held to maturity, gross unrealized gains, five through ten years 0   0      
Held to maturity, gross unrealized losses, five through ten years (250,632)   (372,885)      
Held to maturity, fair value, five through ten years 2,749,368   2,627,115      
Held to maturity, amortized cost, one through five years     10,000,000      
Held to maturity, gross unrealized gains, one through five years     0      
Held to maturity, gross unrealized losses, one through five years     (314,240)      
Held to maturity, fair value, one through five years     9,685,760      
Securities held to maturity, amortized cost 13,000,000   13,000,000      
Allowance for credit losses 0 0 0 0 0 0
Corporate Debt Securities [Member]            
Held to maturity, amortized cost, five through ten years 20,408,373   16,294,604      
Held to maturity, gross unrealized gains, five through ten years 56,747   38,684      
Held to maturity, gross unrealized losses, five through ten years (1,816,554)   (2,074,007)      
Held to maturity, fair value, five through ten years 18,648,566   14,259,281      
Held to maturity, amortized cost, one through five years 8,099,945   6,431,007      
Held to maturity, gross unrealized gains, one through five years 59,158   0      
Held to maturity, gross unrealized losses, one through five years (84,703)   (52,685)      
Held to maturity, fair value, one through five years 8,074,400   6,378,322      
Held to maturity, amortized cost, greater than ten years 4,313,175   4,287,941      
Held to maturity, gross unrealized gains, greater than ten years 0   0      
Held to maturity, gross unrealized losses, greater than ten years (6,025)   (441)      
Held to maturity, fair value, greater than ten years 4,307,150   4,287,500      
Securities held to maturity, amortized cost 32,821,494   27,013,552      
Allowance for credit losses (108,000) (108,000) 0 0 0 0
US States and Political Subdivisions Debt Securities [Member]            
Held to maturity, amortized cost, five through ten years 1,588,709   1,591,199      
Held to maturity, gross unrealized gains, five through ten years 158   784      
Held to maturity, gross unrealized losses, five through ten years (184,589)   (160,655)      
Held to maturity, fair value, five through ten years 1,404,278   1,431,328      
Held to maturity, amortized cost, one through five years 900,882   901,597      
Held to maturity, gross unrealized gains, one through five years 0   0      
Held to maturity, gross unrealized losses, one through five years (25,695)   (55,102)      
Held to maturity, fair value, one through five years 875,187   846,495      
Held to maturity, amortized cost, greater than ten years 506,960   507,716      
Held to maturity, gross unrealized gains, greater than ten years 0   0      
Held to maturity, gross unrealized losses, greater than ten years (83,495)   (103,356)      
Held to maturity, fair value, greater than ten years 423,465   404,360      
Securities held to maturity, amortized cost 2,996,551   3,000,512      
Allowance for credit losses 0 0 0 0 0 0
Residential Mortgage-Backed Securities [Member]            
Securities held to maturity, amortized cost 14,676,749   12,484,366      
Held to maturity, gross unrealized gains 26,926   7,223      
Held to maturity, gross unrealized losses (1,108,642)   (1,457,104)      
Securities held to maturity, fair value 13,595,033   11,034,485      
Allowance for credit losses 0 0 0 0 0 0
Commercial Mortgage-Backed Securities [Member]            
Securities held to maturity, amortized cost 16,716,960   17,157,749      
Held to maturity, gross unrealized gains 0   0      
Held to maturity, gross unrealized losses (2,074,420)   (2,737,642)      
Securities held to maturity, fair value 14,642,540   14,420,107      
Allowance for credit losses $ 0 $ 0 $ 0 $ 0 $ 0 $ 0