Income Taxes (Tables)

9 Months Ended

Sep. 30, 2025

Income Taxes [Abstract]

Reconciliation of Income Tax Expense (Benefit)

A reconciliation of the differences between income taxes computed at the federal statutory income tax rate and income tax expense (benefit) is as follows:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2025			2024			2025			2024
Federal income tax provision at statutory rate of 21%	$	160		$	(515	)	$	1,263		$	(1,220	)
Dividends-received deduction		(6	)		(10	)		(18	)		(22	)
Meals and entertainment		27			18			56			53
Vested stock and club dues		—			—			2			1
Parking disallowance		8			7			19			15
Adjustment for prior years’ estimates to actual		3			44			3			44
Income tax expense (benefit)	$	192		$	(456	)	$	1,325		$	(1,129	)

Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) were:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2025			2024			2025		2024
Current – Federal	$	588		$	296		$	861	$	296
Deferred – Federal		(396	)		(752	)		464		(1,425	)
Total	$	192		$	(456	)	$	1,325	$	(1,129	)