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Loans and Allowance for Credit Losses

12 Months Ended

Dec. 31, 2025

Loans and Allowance for Credit Losses [Abstract]

Note C - Loans and Allowance for Credit Losses

Loans are comprised of the following at December 31:

	2025			2024
Residential real estate	$	417,920		$	373,534
Commercial real estate:
Owner-occupied		114,724			86,471
Nonowner-occupied		269,285			206,847
Construction		86,028			79,669
Commercial and industrial		167,099			158,440
Consumer:
Automobile		37,277			50,246
Home equity		50,605			42,473
Other		53,080			64,145
		1,196,018			1,061,825
Less: Allowance for credit losses		(11,519	)		(10,088	)

Loans, net	$	1,184,499		$	1,051,737

At December 31, 2025, net deferred loan origination fees were $357. At December 31, 2024, net deferred loan origination costs were $363. At December 31, 2025 net unaccreted loan purchase discounts were $833. At December 31, 2024 net unamortized loan purchase premiums were $398.

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 December 31, 2025 and 2024:

December 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	$	—	$	324	$	1,758	$	2,082
Commercial real estate:
Owner-occupied		—		679		—		679
Nonowner-occupied		—		4,956		214		5,170
Construction		—		6,000		—		6,000
Commercial and industrial		1,171		942		8		950
Consumer:
Automobile		75		—		172		172
Home equity		—		24		294		318
Other		12		—		103		103
Total	$	1,258	$	12,925	$	2,549	$	15,474

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

As of January 1, 2024, total nonaccrual loans were $2,392. The Company recognized $60 and $97 of interest income in nonaccrual loans during the years ended December 31, 2025 and 2024, respectively.

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

December 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	$	4,656	$	1,523	$	570	$	6,749	$	411,171	$	417,920
Commercial real estate:
Owner-occupied		672		4,711		679		6,062		108,662		114,724
Nonowner-occupied		—		—		—		—		269,285		269,285
Construction		—		—		6,000		6,000		80,028		86,028
Commercial and industrial		248		35		2,113		2,396		164,703		167,099
Consumer:
Automobile		918		327		122		1,367		35,910		37,277
Home equity		194		64		149		407		50,198		50,605
Other		581		225		52		858		52,222		53,080

Total	$	7,269	$	6,885	$	9,685	$	23,839	$	1,172,179	$	1,196,018

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

Credit Quality Indicators:

The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. These risk categories are represented by a loan grading scale from 1 through 11. The Company analyzes loans individually with a higher credit risk rating and groups these loans into categories called “criticized” and “classified” assets. The Company considers its criticized assets to be loans that are graded 8 and its classified assets to be loans that are graded 9 through 11. The Company’s risk categories are reviewed at least annually on loans that have aggregate borrowing amounts that meet or exceed $1,000.

The Company uses the following definitions for its criticized loan risk ratings:

Special Mention. Loans classified as “special mention” are graded 8 and indicate considerable risk due to deterioration of repayment (in the earliest stages) due to potential weak primary repayment source, or payment delinquency. These loans will be under constant supervision, are not classified and do not expose the institution to sufficient risks to warrant classification. These deficiencies should be correctable within the normal course of business, although significant changes in company structure or policy may be necessary to correct the deficiencies. These loans are considered bankable assets with no apparent loss of principal or interest envisioned. The perceived risk in continued lending is considered to have increased beyond the level where such loans would normally be granted.

The Company uses the following definitions for its classified loan risk ratings:

Substandard. Loans classified as “substandard” are graded 9 and represent very high risk, serious delinquency, nonaccrual, or unacceptable credit. Repayment through the primary source of repayment is in jeopardy due to the existence of one or more well-defined weaknesses, and the collateral pledged may inadequately protect collection of the loans. Loss of principal is not likely if weaknesses are corrected, although financial statements normally reveal significant weakness. Loans are still considered collectible, although loss of principal is more likely than with special mention loans. Collateral liquidation is considered likely to satisfy debt.

Doubtful. Loans classified as “doubtful” are graded 10 and display a high probability of loss, although the amount of actual loss at the time of classification is undetermined. This classification should be temporary until such time that actual loss can be identified, or improvements are made to reduce the seriousness of the classification. These loans exhibit all substandard characteristics with the addition that weaknesses make collection or liquidation in full highly questionable and improbable. This classification consists of loans where the possibility of loss is high after collateral liquidation based upon existing facts, market conditions, and value. Loss is deferred until certain important and reasonable specific pending factors that may strengthen the credit can be more accurately determined. These factors may include proposed acquisitions, liquidation procedures, capital injection, receipt of additional collateral, mergers, or refinancing plans. A doubtful classification for an entire credit should be avoided when collection of a specific portion appears highly probable with the adequately secured portion graded substandard.

Loss. Loans classified as “loss” are graded 11 and are considered uncollectible and are of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the credit has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this asset yielding such a minimum value even though partial recovery may be affected in the future. Amounts classified as loss should be promptly charged off.

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

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Commercial real estate:
Owner-occupied
Risk Rating
Pass	$	33,907	$	13,312	$	18,663	$	6,468	$	5,279	$	15,235	$	1,574	$	94,438
Special Mention		—		—		—		—		12,260		—		—		12,260
Substandard		—		—		—		—		4,191		2,036		1,799		8,026
Doubtful		—		—		—		—		—		—		—		—
Total	$	33,907	$	13,312	$	18,663	$	6,468	$	21,730	$	17,271	$	3,373	$	114,724

Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Commercial real estate:
Nonowner-occupied
Risk Rating
Pass	$	54,962	$	35,753	$	25,438	$	37,616	$	29,092	$	68,754	$	6,932	$	258,547
Special Mention		—		—		1,603		—		—		—		—		1,603
Substandard		—		—		4,956		963		—		3,216		—		9,135
Doubtful		—		—		—		—		—		—		—		—
Total	$	54,962	$	35,753	$	31,997	$	38,579	$	29,092	$	71,970	$	6,932	$	269,285

Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Commercial real estate:
Construction
Risk Rating
Pass	$	34,799	$	12,252	$	9,561	$	14,222	$	1,203	$	2,384	$	4,300	$	78,721
Special Mention		—		—		—		—		—		19		—		19
Substandard		—		—		612		6,000		—		—		676		7,288
Doubtful		—		—		—		—		—		—		—		—
Total	$	34,799	$	12,252	$	10,173	$	20,222	$	1,203	$	2,403	$	4,976	$	86,028

Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Commercial and Industrial:
Risk Rating
Pass	$	28,717	$	8,759	$	5,519	$	20,266	$	22,949	$	38,192	$	27,598	$	152,000
Special Mention		—		—		—		—		—		—		2,550		2,550
Substandard		—		380		469		33		141		6,293		5,233		12,549
Doubtful		—		—		—		—		—		—		—		—
Total	$	28,717	$	9,139	$	5,988	$	20,299	$	23,090	$	44,485	$	35,381	$	167,099

Current Period gross charge-offs	$	—	$	45	$	—	$	12	$	58	$	—	$	45	$	160

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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

The Company considers the performance of the loan portfolio and its impact on the ACL. For residential and consumer loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment of residential and consumer loans by class of loans based on repayment activity as of December 31, 2025 and 2024:

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Residential Real Estate:
Payment Performance
Performing	$	70,687	$	63,505	$	51,608	$	34,817	$	41,803	$	119,416	$	34,002	$	415,838
Nonperforming		—		415		201		430		26		1,010		—		2,082
Total	$	70,687	$	63,920	$	51,809	$	35,247	$	41,829	$	120,426	$	34,002	$	417,920

Current Period gross charge-offs	$	—	$	100	$	—	$	15	$	23	$	15	$	—	$	153

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Consumer:
Automobile
Payment Performance
Performing	$	10,413	$	7,814	$	9,907	$	6,831	$	1,672	$	393	$	—	$	37,030
Nonperforming		32		63		46		106		—		—		—		247
Total	$	10,445	$	7,877	$	9,953	$	6,937	$	1,672	$	393	$	—	$	37,277

Current Period gross charge-offs	$	34	$	251	$	338	$	118	$	12	$	16	$	—	$	769

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Consumer:
Home Equity:
Payment Performance
Performing	$	—	$	4	$	19	$	—	$	100	$	140	$	50,024	$	50,287
Nonperforming		—		—		—		—		—		—		318		318
Total	$	—	$	4	$	19	$	—	$	100	$	140	$	50,342	$	50,605

Current Period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	31	$	31

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2025	2025		2024		2023		2022		2021		Prior		Revolving Loans Amortized Cost Basis		Total

Consumer:
Other
Payment Performance
Performing	$	11,889	$	12,012	$	6,005	$	4,696	$	3,425	$	1,535	$	13,403	$	52,965
Nonperforming		3		40		23		23		7		19		—		115
Total	$	11,892	$	12,052	$	6,028	$	4,719	$	3,432	$	1,554	$	13,403	$	53,080

Current Period gross charge-offs	$	346	$	148	$	162	$	76	$	73	$	29	$	376	$	1,210

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—

	Term Loans Amortized Cost Basis by Origination Year
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized 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

The Company originates residential, consumer, and commercial loans to customers located primarily in the southeastern areas of Ohio as well as the western counties of West Virginia. Approximately 3.73% of total loans were unsecured at December 31, 2025, down from 4.16% at December 31, 2024.

Modifications to Borrowers Experiencing Financial Difficulty:

Occasionally, the Company modifies loans to borrowers experiencing financial difficulty. These modifications may include one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; a reduction in the contractual principal and interest payments of the loan; or short-term interest-only payment terms. All modifications to borrowers experiencing financial difficulty are considered to be impaired.

During the years ended December 31, 2025 and 2024, the Company experienced no new modifications to borrowers experiencing financial difficulty.

The following table presents the activity in the ACL by portfolio segment for the years ended December 31, 2025 and 2024:

December 31, 2025	Residential Real Estate			Commercial Real Estate		Commercial & Industrial			Consumer			Total
Allowance for credit losses:
Beginning balance	$	2,684		$	3,653	$	1,536		$	2,215		$	10,088
Provision for credit losses		164			1,660		241			700			2,765
Loans charged off		(153	)		—		(160	)		(2,010	)		(2,323	)
Recoveries		98			18		121			752			989
Total ending allowance balance	$	2,793		$	5,331	$	1,738		$	1,657		$	11,519

December 31, 2024	Residential Real Estate			Commercial Real Estate		Commercial & Industrial			Consumer			Total
Allowance for credit losses:
Beginning balance	$	2,213		$	3,047	$	1,275		$	2,232		$	8,767
Provision for credit losses		446			567		(3	)		1,570			2,580
Loans charged off		(42	)		—		(221	)		(2,224	)		(2,487	)
Recoveries		67			39		485			637			1,228
Total ending allowance balance	$	2,684		$	3,653	$	1,536		$	2,215		$	10,088

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

	Collateral Type
December 31, 2025	Real Estate		Business Assets		Total
Residential real estate	$	1,301	$	544	$	1,845
Commercial real estate:
Owner-occupied		4,885		140		5,025
Nonowner-occupied		5,062		—		5,062
Construction		7,288		—		7,288
Commercial & Industrial		543		1,257		1,800
Consumer:
Automobile		—		14		14
Home equity		75		—		75
Other		39		21		60
Total collateral dependent loans	$	19,193	$	1,976	$	21,169

	Collateral Type
December 31, 2024	Real Estate		Business Assets		Total
Residential real estate	$	569	$	—	$	569
Commercial real estate:
Owner-occupied		804		140		944
Nonowner-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

The recorded investment of a loan excludes accrued interest and net deferred origination fees and costs due to immateriality.

Nonaccrual loans and loans past due 90 days or more and still accruing include both smaller balance homogenous loans that are collectively evaluated for impairment and individually classified as impaired loans.

The Company transfers loans to other real estate owned (“OREO”), at fair value less cost to sell, in the period the Company obtains physical possession of the property (through legal title or through a deed in lieu). The Company had no OREO for residential real estate properties at December 31, 2025 and 2024, respectively. In addition, nonaccrual residential mortgage loans that are in the process of foreclosure had a recorded investment of $788 and $342 as of December 31, 2025 and 2024, respectively.