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Nature of Business Activities and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Accounting Policies [Abstract] |
Schedule of Impact of Adoption of CECL | The following table illustrates the impact of the adoption of CECL, and the transition away from the incurred loss method, on January 1, 2023. The impact to the ACL is presented at the loan segment level (in thousands):
|  | January 1, 2023
|  | Reserves under Incurred Loss Model |  | Reserves under CECL Model |  | Impact of CECL Adoption
Financial Assets: |  |  |  |  |  |
Commercial real estate |  | $ | 15,477 |  |  | $ | 18,163 |  |  | $ | 2,686 |
Owner-occupied commercial real estate |  | 635 |  |  | 629 |  |  | (6) |
Acquisition, construction & development |  | 2,082 |  |  | 1,442 |  |  | (640) |
Commercial & industrial |  | 438 |  |  | 675 |  |  | 237 |
Single family residential (1-4 units) |  | 2,379 |  |  | 4,040 |  |  | 1,661 |
Consumer non-real estate and other |  | 28 |  |  | 215 |  |  | 187 |
Unallocated reserve |  | — |  |  | — |  |  | — |
Allowance for credit losses on loans |  | $ | 21,039 |  |  | $ | 25,164 |  |  | $ | 4,125 |
Financial Liabilities: |  |  |  |  |  |
Allowance for credit losses on off-balance sheet credit exposure |  | $ | — |  |  | $ | 275 |  |  | $ | 275 |

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