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Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Book income before taxes $ 3,983 $ 7,862
Amount:    
Computed federal tax expense at statutory rate $ 836 $ 1,651
Tax Jurisdiction of Domicile [Extensible Enumeration] UNITED STATES UNITED STATES
State income taxes - net of federal tax benefit $ 158 $ 318
Tax regulatory asset amortization 37 37
Other nontaxable or nondeductible items 18 10
Other differences (23) 57
Income tax expense $ 1,026 $ 2,073
Percent:    
Computed federal tax expense (benefit) at statutory rate (as a percent) 21.00% 21.00%
State income taxes - net of federal tax benefit (as a percent) 4.00% 4.00%
Tax regulatory amortization (as a percent) 0.90% 0.50%
Other nontaxable or nondeductible items (as a percent) 0.50% 0.10%
Other differences (as a percent) (0.60%) 0.80%
Income tax expense (as a percent) 25.80% 26.40%