Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Income Taxes Paid

Income taxes paid pursuant to the adoption of ASU 2023-09, on a retrospective basis:

	2025		2024
Federal	$	4,394	$	3,350
States
West Virginia		275		235
Foreign		—		—
Total	$	4,669	$	3,585

Provision for Income Taxes from Continuing Operations

The provision for income taxes from continuing operations consists of the following:

	2025			2024
Current tax expense:
Federal	$	4,299		$	3,200
State		393			357
Total		4,692			3,557
Deferred tax (benefit) expense:
Federal		(796	)		(1,030	)
State		(45	)		(150	)
Total		(841	)		(1,180	)
Net provision for income taxes from continuing operations	$	3,851		$	2,377

Reconciliation of Income Tax Provision

The difference between the financial statement tax provision and amounts computed by applying the statutory federal income tax rate of 21% to income before taxes is as follows:

	2025						2024
	Amount			% of Pretax Income			Amount			% of Pretax Income
Taxes at federal statutory rate	$	4,085			21.00	%	$	2,809			21.00	%
State and local income tax, net of federal income tax benefit (a)		274			1.41	%		164			1.23	%
Tax credits:
Qualified zone academy bond credits		(31	)		(0.16	)%		(24	)		(0.18	)%
Nontaxable or nondeductible items:
Tax-exempt income, net		(420	)		(2.16	)%		(422	)		(3.15	)%
Bank owned life insurance		(174	)		(0.89	)%		(186	)		(1.39	)%
Other		20			0.10	%		17			0.13	%
Other adjustments		97			0.50	%		19			0.13	%
Total income taxes	$	3,851			19.80	%	$	2,377			17.77	%

(a) State taxes in West Virginia made up the majority (greater than 50%) of the tax effect in this category.

Deferred Tax Assets and Liabilities

The source of deferred tax assets and deferred tax liabilities at December 31:

	2025			2024
Items giving rise to deferred tax assets:
Other reserves	$	193		$	130
Allowance for credit losses		2,552			2,240
Unrealized loss on securities available for sale		528			2,966
Deferred compensation		2,456			2,295
Deferred loan fees/costs		198			172
Accrued bonus		333			325
Purchase accounting adjustments		61			62
Net operating loss		16			32
Lease liability		267			293
Nonaccrual interest income		199			109
Other		210			58
Items giving rise to deferred tax liabilities:
Mortgage servicing rights		(71	)		(79	)
FHLB stock dividends		(433	)		(434	)
Prepaid expenses		(33	)		(33	)
Depreciation and amortization		(307	)		(344	)
Right-of-use asset		(267	)		(293	)
Other		(281	)		(281	)
Net deferred tax asset	$	5,621		$	7,218