Loans and Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2026

Loans and Allowance for Credit Losses

Schedule of Classes of loans

	June 30,		December 31,
	2026		2025
Mortgage loans on real estate:
Residential 1-4 family	$	69,991	$	69,197
Commercial		31,614		29,428
Construction and land development		1,393		1,533
Total mortgage loans on real estate		102,998		100,158
Commercial loans		5,914		5,700
Consumer		3,357		3,737
		112,269		109,595
Plus:
Deferred Loan Costs		151		116
Less:
Allowance for credit losses		860		842
Net loans	$	111,560	$	108,869

Schedule of balance in the allowance for credit losses and the recorded investment in loans

	Three Months Ended
	June 30, 2026
	Mortgage Loans on Real Estate
					Construction
	Residential				and Land
	1-4 Family		Commercial		Development		Commercial
Allowance for credit losses:
Balance, beginning of period	$	278	$	453	$	13	$	72
Provision charged to expense		3		14		—		4
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of period	$	281	$	467	$	13	$	76
Allowance for credit losses for unfunded loan commitments
Balance, beginning of period	$	6	$	25	$	3	$	3
Provision charged to expense		2		(6)		6		1
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of period	$	8	$	19	$	9	$	4

	Three Months Ended
	June 30, 2026 (Continued)
	Consumer		Total
Allowance for credit losses:
Balance, beginning of period	$	24	$	840
Provision charged to expense		1		22
Losses charged off		(2)		(2)
Recoveries		—		—
Balance, end of year	$	23	$	860
Allowance for credit losses for unfunded loan commitments
Balance, beginning of year	$	—	$	37
Provision charged to expense		—		3
Losses charged off		—		—
Recoveries		—		—
Balance, end of year	$	—	$	40

	Three Months Ended
	June 30, 2025
	Mortgage Loans on Real Estate
					Construction
	Residential				and Land
	1-4 Family		Commercial		Development		Commercial
Allowance for credit losses:
Balance, beginning of period	$	266	$	383	$	11	$	66
Provision charged to expense		2		43		(1)		22
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of year	$	268	$	426	$	10	$	88
Allowance for credit losses for unfunded loan commitments
Balance, beginning of year	$	4	$	21	$	—	$	3
Provision charged to expense		(1)		(16)		6		—
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of year	$	3	$	5	$	6	$	3

	Three Months Ended
	June 30, 2025 (Continued)
	Consumer		Total
Allowance for credit losses:
Balance, beginning of period	$	19	$	745
Provision charged to expense		2		68
Losses charged off		—		—
Recoveries		—		—
Balance, end of year	$	21	$	813
Allowance for credit losses for unfunded loan commitments
Balance, beginning of year	$	—	$	28
Provision charged to expense		—		(11)
Losses charged off		—		—
Recoveries		—		—
Balance, end of year	$	—	$	17

	Six Months Ended
	June 30, 2026
	Mortgage Loans on Real Estate
					Construction
	Residential				and Land
	1-4 Family		Commercial		Development		Commercial
Allowance for credit losses:
Balance, beginning of year	$	283	$	449	$	11	$	74
Provision charged to expense		(2)		18		2		2
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of year	$	281	$	467	$	13	$	76
Allowance for credit losses for unfunded loan commitments
Balance, beginning of year	$	2	$	11	$	4	$	3
Provision charged to expense		6		8		5		1
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of year	$	8	$	19	$	9	$	4

	Six Months Ended
	June 30, 2026 (Continued)
	Consumer		Total
Allowance for credit losses:
Balance, beginning of year	$	25	$	842
Provision charged to expense		—		20
Losses charged off		(2)		(2)
Recoveries		—		—
Balance, end of year	$	23	$	860
Allowance for credit losses for unfunded loan commitments
Balance, beginning of year	$	—	$	20
Provision charged to expense		—		20
Losses charged off		—		—
Recoveries		—		—
Balance, end of year	$	—	$	40

	Six Months Ended
	June 30, 2025
	Mortgage Loans on Real Estate
					Construction
	Residential				and Land
	1-4 Family		Commercial		Development		Commercial
Allowance for credit losses:
Balance, beginning of year	$	271	$	339	$	13	$	60
Provision charged to expense		(3)		87		(3)		28
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of year	$	268	$	426	$	10	$	88
Allowance for credit losses:
Balance, beginning of year	$	2	$	7	$	6	$	2
Provision charged to expense		1		(2)		—		1
Losses charged off		—		—		—		—
Recoveries		—		—		—		—
Balance, end of year	$	3	$	5	$	6	$	3

	Six Months Ended
	June 30, 2025 (Continued)
	Consumer		Total
Allowance for credit losses:
Balance, beginning of year	$	17	$	700
Provision charged to expense		4		113
Losses charged off		—		—
Recoveries		—		—
Balance, end of year	$	21	$	813
Allowance for credit losses for unfunded loan commitments:
Balance, beginning of year	$	—	$	17
Provision charged to expense		—		—
Losses charged off		—		—
Recoveries		—		—
Balance, end of year	$	—	$	17

Schedule of components of the provision for credit losses

The provision for credit losses is determined by the Company as the amount that is added to ACL accounts to bring the ACL to that, in management's judgement, is adequate to absorb expected credit losses over the lives of the respective financial instruments. The following table presents the components of the provision for credit losses:
	Three months ended June 30,				Six months ended June 30,
	2026		2025		2026		2025
Provision for credit losses:
Loans	$	22	$	68	$	20	$	113
Unfunded loan commitments		3		(11)		20		-
Total	$	25	$	57	$	40	$	113

Schedule of credit risk profile of the Bank's loan portfolio based on internal rating category and payment activity

	June 30, 2026
													Revolving
													Lines of
	2026		2025		2024		2023		2022		Prior		Credit		Total
Pass
Residential 1-4 Family	$	4,621	$	8,942	$	7,455	$	6,671	$	7,752	$	33,436	$	811	$	69,688
Commercial Real Estate		3,382		9,661		4,919		2,802		3,661		6,116		—		30,541
Construction and Land Development		632		656		—		—		—		105		—		1,393
Commercial		702		1,308		800		2,248		48		117		691		5,914
Consumer		562		1,231		733		402		90		339		—		3,357
Total Pass	$	9,899	$	21,798	$	13,907	$	12,123	$	11,551	$	40,113	$	1,502	$	110,893
Special Mention
Residential 1-4 Family	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial Real Estate		—		—		—		605		—		—		—		605
Construction and Land Development		—		—		—		—		—		—		—		—
Commercial		—		—		—		—		—		—		—		—
Consumer		—		—		—		—		—		—		—		—
Total Special Mention	$	—	$	—	$	—	$	605	$	—	$	—	$	—	$	605
Substandard
Residential 1-4 Family	$	—	$	—	$	—	$	—	$	—	$	303	$	—	$	303
Commercial Real Estate		—		—		—		—		—		468		—		468
Construction and Land Development		—		—		—		—		—		—		—		—
Commercial		—		—		—		—		—		—		—		—
Consumer		—		—		—		—		—		—		—		—
Total Substandard	$	—	$	—	$	—	$	—	$	—	$	771	$	—	$	771
Total	$	9,899	$	21,798	$	13,907	$	12,728	$	11,551	$	40,884	$	1,502	$	112,269
Current period gross charge-offs:
Residential 1-4 Family	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial Real Estate		—		—		—		—		—		—		—		—
Construction and Land Development		—		—		—		—		—		—		—		—
Commercial		—		—		—		—		—		—		—		—
Consumer		—		2		—		—		—		—		—		2
	$	—	$	2	$	—	$	—	$	—	$	—	$	—	$	2

	December 31, 2025
													Revolving
													Lines of
	2025		2024		2023		2022		2021		Prior		Credit		Total
Pass
Residential 1-4 Family	$	9,029	$	7,806	$	7,021	$	8,307	$	6,989	$	28,938	$	862	$	68,952
Commercial Real Estate		10,128		4,954		3,082		3,728		2,870		3,574		—		28,336
Construction and Land Development		632		—		790		—		—		111		—		1,533
Commercial		1,614		888		2,447		78		89		51		533		5,700
Consumer		1,707		948		568		132		254		128		—		3,737
Total Pass	$	23,110	$	14,596	$	13,908	$	12,245	$	10,202	$	32,802	$	1,395	$	108,258
Special Mention
Residential 1-4 Family	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial Real Estate		—		—		615		—		—		—		—		615
Construction and Land Development		—		—		—		—		—		—		—		—
Commercial		—		—		—		—		—		—		—		—
Consumer		—		—		—		—		—		—		—		—
Total Special Mention	$	—	$	—	$	615	$	—	$	—	$	—	$	—	$	615
Substandard
Residential 1-4 Family	$	—	$	—	$	—	$	—	$	—	$	245	$	—	$	245
Commercial Real Estate		—		—		—		—		—		477		—		477
Construction and Land Development		—		—		—		—		—		—		—		—
Commercial		—		—		—		—		—		—		—		—
Consumer		—		—		—		—		—		—		—		—
Total Substandard	$	—	$	—	$	—	$	—	$	—	$	722	$	—	$	722
Total	$	23,110	$	14,596	$	14,523	$	12,245	$	10,202	$	33,524	$	1,395	$	109,595
Current period gross charge-offs:
Residential 1-4 Family	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial Real Estate		—		—		—		—		—		—		—		—
Construction and Land Development		—		—		—		—		—		—		—		—
Commercial		—		—		—		—		—		—		—		—
Consumer		1		2		—		—		—		—		—		3
	$	1	$	2	$	—	$	—	$	—	$	—	$	—	$	3

Schedule of Bank's loan portfolio aging analysis

June 30, 2026							2026				Total
	30-59 Days		60-89 Days		90 Days and		Total Past				Loans
	Past Due		Past Due		Greater		Due		Current		Receivable
Mortgage loans on real estate:
Residential 1-4 family	$	39	$	276	$	113	$	428	$	69,563	$	69,991
Commercial		—		—		—		—		31,614		31,614
Construction and land development		—		—		—		—		1,393		1,393
Total real estate loans		39		276		113		428		102,570		102,998
Commercial		—		—		—		—		5,914		5,914
Consumer		14		—		—		14		3,343		3,357
Total	$	53	$	276	$	113	$	442	$	111,827	$	112,269

December 31, 2025							2025				Total
	30-59 Days		60-89 Days		90 Days and		Total Past				Loans
	Past Due		Past Due		Greater		Due		Current		Receivable
Mortgage loans on real estate:
Residential 1-4 family	$	534	$	452	$	120	$	1,106	$	68,091	$	69,197
Commercial		23		—		—		23		29,405		29,428
Construction and land development		—		—		—		—		1,533		1,533
Total real estate loans		557		452		120		1,129		99,029		100,158
Commercial		—		—		—		—		5,700		5,700
Consumer		9		10		—		19		3,718		3,737
Total	$	566	$	462	$	120	$	1,148	$	108,447	$	109,595

Schedule of information regarding collateral dependent loans

	June 30, 2026				December 31, 2025
	Loan		Specific		Loan		Specific
	Balance		Allowance		Balance		Allowance
Mortgage loans on real estate:
Residential 1-4 family	$	304		—	$	245		—
Commercial		467		—		477		—
Construction and land development		—		—		—		—
Total real estate loans		771		—		722		—
Commercial		—		—		—		—
Consumer		5		5		7		7
Total	$	776	$	5	$	729	$	7

Schedule of nonaccrual loans

							Total		Interest		Amortized
	Nonaccrual		Nonaccrual				Nonaccrual		Income		Cost Basis
	Loans with No		Loans with an		Total		Loans at		Recognized on		of Loans 90+
	Allowance for		Allowance for		Nonaccrual		Beginning of		Nonaccrual		Days Past Due
	Credit Losses		Credit Losses		Loans		Year		Loans		Not on Nonaccrual
June 30, 2026
Residential - First Mortgage		304		—		304		212		—		—
Commercial real estate		—		—		—		—		—		—
Construction and land development		—		—		—		—		—		—
Commercial and Industrial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—
Total	$	304	$	—	$	304	$	212	$	—	$	—
							Total		Interest		Amortized
	Nonaccrual		Nonaccrual				Nonaccrual		Income		Cost Basis
	Loans with No		Loans with an		Total		Loans at		Recognized on		of Loans 90+
	Allowance for		Allowance for		Nonaccrual		Beginning of		Nonaccrual		Days Past Due
	Credit Losses		Credit Losses		Loans		Year		Loans		Not on Nonaccrual
December 31, 2025
Residential - First Mortgage		212		—		212		348		—		33
Commercial real estate		—		—		—		—		—		—
Construction and land development		—		—		—		—		—		—
Commercial and Industrial		—		—		—		—		—		—
Consumer		—		—		—		—		—		—
Total	$	212	$	—	$	212	$	348	$	—	$	33