LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

3 Months Ended

Mar. 31, 2025

LOANS AND ALLOWANCE FOR CREDIT LOSSES [Abstract]

Portfolio Loans

Loans are comprised of the following:

	March 31, 2025			December 31, 2024
Residential real estate	$	348,826		$	373,534
Commercial real estate:
Owner-occupied		89,936			86,471
Nonowner-occupied		211,610			206,847
Construction		79,433			79,669
Commercial and industrial		164,630			158,440
Consumer:
Automobile		45,595			50,246
Home equity		43,369			42,473
Other		59,897			64,145
		1,043,296			1,061,825
Less:  Allowance for credit losses		(10,139	)		(10,088	)
Loans, net	$	1,033,157		$	1,051,737

Recorded Investment in Nonaccrual and Loans Past Due Over 90 Days Still on Accrual by Class of Loans

The following table presents the recorded investment of nonaccrual loans and loans past due 90 days or more and still accruing by class of loans as of March 31, 2025 and December 31, 2024:

March 31, 2025	Loans Past Due 90 Days And Still Accruing		Nonaccrual Loans With No ACL		Nonaccrual Loans With an ACL		Total Nonaccrual Loans
Residential real estate	$	37	$	—	$	1,967	$	1,967
Commercial real estate:
Owner-occupied		—		671		136		807
Nonowner-occupied		—		—		143		143
Construction		—		—		—		—
Commercial and industrial		—		962		308		1,270
Consumer:
Automobile		16		—		335		335
Home equity		—		25		255		280
Other		16		—		139		139
Total	$	69	$	1,658	$	3,283	$	4,941

December 31, 2024	Loans Past Due 90 Days And Still Accruing		Nonaccrual Loans With No ACL		Nonaccrual Loans With an ACL		Total Nonaccrual Loans
Residential real estate	$	49	$	—	$	1,931	$	1,931
Commercial real estate:
Owner-occupied		—		680		136		816
Nonowner-occupied		—		—		158		158
Construction		—		—		—		—
Commercial and industrial		—		962		90		1,052
Consumer:
Automobile		39		—		379		379
Home equity		—		26		338		364
Other		28		—		117		117
Total	$	116	$	1,668	$	3,149	$	4,817

Aging of Recorded Investment in Past Due Loans by Class of Loans

The following table presents the aging of the recorded investment of past due loans by class of loans as of March 31, 2025 and December 31, 2024:

March 31, 2025	30-59 Days Past Due		60-89 Days Past Due		90 Days Or More Past Due		Total Past Due		Loans Not Past Due		Total
Residential real estate	$	4,548	$	717	$	642	$	5,907	$	342,919	$	348,826
Commercial real estate:
Owner-occupied		1,060		—		807		1,867		88,069		89,936
Nonowner-occupied		2,376		—		-		2,376		209,234		211,610
Construction		-		—		—		-		79,433		79,433
Commercial and industrial		48		14		1,256		1,318		163,312		164,630
Consumer:
Automobile		708		351		153		1,212		44,383		45,595
Home equity		369		235		125		729		42,640		43,369
Other		285		108		83		476		59,421		59,897
Total	$	9,394	$	1,425	$	3,066	$	13,885	$	1,029,411	$	1,043,296

December 31, 2024	30-59 Days Past Due		60-89 Days Past Due		90 Days Or More Past Due		Total Past Due		Loans Not Past Due		Total
Residential real estate	$	3,294	$	1,097	$	984	$	5,375	$	368,159	$	373,534
Commercial real estate:
Owner-occupied		773		—		816		1,589		84,882		86,471
Nonowner-occupied		2,294		—		—		2,294		204,553		206,847
Construction		—		—		—		—		79,669		79,669
Commercial and industrial		533		58		745		1,336		157,104		158,440
Consumer:
Automobile		791		414		349		1,554		48,692		50,246
Home equity		402		141		243		786		41,687		42,473
Other		716		260		98		1,074		63,071		64,145
Total	$	8,803	$	1,970	$	3,235	$	14,008	$	1,047,817	$	1,061,825

Risk Category Loans by Class of Loans

As of March 31, 2025 and December 31, 2024, and based on the most recent analysis performed, the risk category of commercial loans by class of loans was as follows:

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Commercial real estate:
Owner-occupied
Risk Rating
Pass	$	3,440	$	13,846	$	19,090	$	7,376	$	5,561	$	19,748	$	529	$	69,590
Special Mention		—		—		—		—		12,725		1,388		299		14,412
Substandard		—		76		—		—		4,287		971		600		5,934
Doubtful		—		—		—		—		—		—		—		—
Total	$	3,440	$	13,922	$	19,090	$	7,376	$	22,573	$	22,107	$	1,428	$	89,936
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Commercial real estate:
Nonowner-occupied
Risk Rating
Pass	$	5,162	$	36,403	$	12,095	$	30,532	$	30,918	$	84,077	$	6,285	$	205,472
Special Mention		—		—		1,634		—		—		—		—		1,634
Substandard		—		219		—		987		—		3,298		—		4,504
Doubtful		—		—		—		—		—		—		—		—
Total	$	5,162	$	36,622	$	13,729	$	31,519	$	30,918	$	87,375	$	6,285	$	211,610
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Commercial real estate:
Construction
Risk Rating
Pass	$	1,980	$	13,907	$	30,124	$	28,325	$	1,103	$	2,859	$	470	$	78,768
Special Mention		—		—		—		—		—		34		—		34
Substandard		—		—		631		—		—		—		—		631
Doubtful		—		—		—		—		—		—		—		—
Total	$	1,980	$	13,907	$	30,755	$	28,325	$	1,103	$	2,893	$	470	$	79,433
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Commercial and Industrial
Risk Rating
Pass	$	4,144	$	16,896	$	7,231	$	23,701	$	31,839	$	44,992	$	22,231	$	151,034
Special Mention		—		88		—		—		—		172		6,191		6,451
Substandard		—		1,989		210		49		377		499		4,021		7,145
Doubtful		—		—		—		—		—		—		—		—
Total	$	4,144	$	18,973	$	7,441	$	23,750	$	32,216	$	45,663	$	32,443	$	164,630
Current Period gross charge-offs	$	—	$	45	$	—	$	12	$	58	$	—	$	45	$	160

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Commercial real estate:
Owner-occupied
Risk Rating
Pass	$	13,762	$	17,199	$	7,441	$	10,094	$	4,787	$	16,336	$	583	$	70,202
Special Mention		—		—		—		12,896		—		1,415		299		14,610
Substandard		79		—		—		—		136		844		600		1,659
Doubtful		—		—		—		—		—		—		—		—
Total	$	13,841	$	17,199	$	7,441	$	22,990	$	4,923	$	18,595	$	1,482	$	86,471
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Commercial real estate:
Nonowner-occupied
Risk Rating
Pass	$	35,216	$	11,377	$	30,773	$	31,465	$	19,351	$	66,312	$	6,172	$	200,666
Special Mention		—		1,636		—		—		—		—		—		1,636
Substandard		220		—		996		—		3,329		—		—		4,545
Doubtful		—		—		—		—		—		—		—		—
Total	$	35,436	$	13,013	$	31,769	$	31,465	$	22,680	$	66,312	$	6,172	$	206,847
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Commercial real estate:
Construction
Risk Rating
Pass	$	13,865	$	33,162	$	27,678	$	1,111	$	266	$	2,647	$	93	$	78,822
Special Mention		—		—		—		—		—		38		—		38
Substandard		—		638		—		—		—		171		—		809
Doubtful		—		—		—		—		—		—		—		—
Total	$	13,865	$	33,800	$	27,678	$	1,111	$	266	$	2,856	$	93	$	79,669
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Commercial and Industrial
Risk Rating
Pass	$	17,260	$	7,875	$	24,843	$	25,894	$	20,648	$	25,593	$	21,785	$	143,898
Special Mention		446		—		—		—		—		178		6,476		7,100
Substandard		2,039		226		60		480		205		—		4,432		7,442
Doubtful		—		—		—		—		—		—		—		—
Total	$	19,745	$	8,101	$	24,903	$	26,374	$	20,853	$	25,771	$	32,693	$	158,440
Current Period gross charge-offs	$	219	$	—	$	—	$	1	$	—	$	—	$	1	$	221

Recorded Investment of Residential and Consumer Loans

The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of March 31, 2025 and December 31, 2024:

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Residential Real Estate
Payment Performance
Performing	$	12,625	$	59,210	$	56,270	$	39,266	$	45,096	$	132,608	$	1,747	$	346,822
Nonperforming		—		—		229		366		83		1,326		—		2,004
Total	$	12,625	$	59,210	$	56,499	$	39,632	$	45,179	$	133,934	$	1,747	$	348,826
Current Period gross charge-offs	$	—	$	—	$	—	$	1	$	—	$	4	$	—	$	5

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Consumer:
Automobile
Payment Performance
Performing	$	2,069	$	12,162	$	15,935	$	10,803	$	3,097	$	1,178	$	—	$	45,244
Nonperforming		—		56		162		120		—		13		—		351
Total	$	2,069	$	12,218	$	16,097	$	10,923	$	3,097	$	1,191	$	—	$	45,595
Current Period gross charge-offs	$	—	$	81	$	78	$	17	$	7	$	10	$	—	$	193

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Consumer:
Home Equity
Payment Performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	43,089	$	43,089
Nonperforming		—		—		—		—		—		—		280		280
Total	$	—	$	—	$	—	$	—	$	—	$	—	$	43,369	$	43,369
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	31	$	31

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
March 31, 2025	2025		2024		2023		2022		2021		Prior		Cost Basis		Total
Consumer:
Other
Payment Performance
Performing	$	4,356	$	17,535	$	8,823	$	7,634	$	5,679	$	2,720	$	12,995	$	59,742
Nonperforming		—		32		49		19		24		31		—		155
Total	$	4,356	$	17,567	$	8,872	$	7,653	$	5,703	$	2,751	$	12,995	$	59,897
Current Period gross charge-offs	$	82	$	10	$	33	$	17	$	25	$	26	$	109	$	302

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Residential Real Estate
Payment Performance
Performing	$	57,385	$	57,546	$	40,026	$	46,067	$	38,969	$	98,084	$	33,477	$	371,554
Nonperforming		—		234		435		83		54		1,174		—		1,980
Total	$	57,385	$	57,780	$	40,461	$	46,150	$	39,023	$	99,258	$	33,477	$	373,534
Current Period gross charge-offs	$	—	$	—	$	15	$	—	$	—	$	27	$	—	$	42

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Consumer:
Automobile
Payment Performance
Performing	$	13,643	$	18,133	$	12,693	$	3,686	$	1,268	$	405	$	—	$	49,828
Nonperforming		145		162		77		12		5		17		—		418
Total	$	13,788	$	18,295	$	12,770	$	3,698	$	1,273	$	422	$	—	$	50,246
Current Period gross charge-offs	$	91	$	364	$	232	$	34	$	22	$	7	$	—	$	750

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Consumer:
Home Equity
Payment Performance
Performing	$	317	$	—	$	61	$	152	$	—	$	—	$	41,579	$	42,109
Nonperforming		—		—		—		—		—		—		364		364
Total	$	317	$	—	$	61	$	152	$	—	$	—	$	41,943	$	42,473
Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

													Revolving
													Loans
	Term Loans Amortized Cost Basis by Origination Year												Amortized
December 31, 2024	2024		2023		2022		2021		2020		Prior		Cost Basis		Total
Consumer:
Other
Payment Performance
Performing	$	13,110	$	18,442	$	8,768	$	6,580	$	2,367	$	973	$	13,760	$	64,000
Nonperforming		3		50		14		46		25		7		—		145
Total	$	13,113	$	18,492	$	8,782	$	6,626	$	2,392	$	980	$	13,760	$	64,145
Current Period gross charge-offs	$	443	$	192	$	156	$	107	$	52	$	29	$	495	$	1,474

Activity in Allowance for Loan Losses by Portfolio Segment

The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended March 31, 2025 and 2024:

March 31, 2025	Residential Real Estate			Commercial Real Estate		Commercial and Industrial			Consumer			Total
Allowance for credit losses:
Beginning balance	$	2,684		$	3,653	$	1,536		$	2,215		$	10,088
Provision for credit losses		(4	)		136		273			71			476
Loans charged-off		(5	)		—		(160	)		(526	)		(691	)
Recoveries		18			—		56			192			266
Total ending allowance balance	$	2,693		$	3,789	$	1,705		$	1,952		$	10,139

March 31, 2024	Residential Real Estate			Commercial Real Estate		Commercial and Industrial			Consumer			Total
Allowance for credit losses:
Beginning balance	$	2,213		$	3,047	$	1,275		$	2,232		$	8,767
Provision for credit losses		130			188		184			355			857
Loans charged-off		(37	)		—		(109	)		(448	)		(594	)
Recoveries		22			11		4			162			199
Total ending allowance balance	$	2,328		$	3,246	$	1,354		$	2,301		$	9,229

Amortized Cost of Collateral Dependent Loans, by Class

The following table presents the amortized cost basis of collateral dependent loans by class of loans as of March 31, 2025 and December 31, 2024:

	Collateral Type
March 31, 2025	Real Estate		Business Assets		Total
Residential real estate	$	563	$	—	$	563
Commercial real estate:
Owner-occupied		5,082		140		5,222
Non-owner occupied		109		—		109
Construction		631		—		631
Commercial and Industrial		187		2,984		3,171
Consumer:
Automobile		—		31		31
Home equity		49		26		75
Other		—		76		76
Total collateral dependent loans	$	6,621	$	3,257	$	9,878

	Collateral Type
December 31, 2024	Real Estate		Business Assets		Total
Residential real estate	$	569	$	—	$	569
Commercial real estate:
Owner-occupied		804		140		944
Non-Owner-occupied		110		—		110
Construction		637		—		637
Commercial & Industrial		285		3,044		3,329
Consumer:
Automobile		—		38		38
Home equity		50		26		76
Other		—		81		81
Total collateral dependent loans	$	2,455	$	3,329	$	5,784