XML 33 R27.htm IDEA: XBRL DOCUMENT
v3.25.3

Fair Value Measurements (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Fair Value Disclosures [Abstract] |
Schedule of Assets and Liabilities Measured at Fair Value | Disclosures concerning assets and liabilities measured at fair value are as follows: Assets and Liabilities Measured at Fair Value on a Recurring Basis
| Quoted Prices |  |  |  |  |  |  |  |  |  |
| In Active |  |  | Significant |  |  |  |  |  |  |
| Markets for |  |  | Other |  |  | Significant |  |  |  |
| Identical |  |  | Observable |  |  | Unobservable |  |  | Balance |
(Dollars in thousands) | Assets |  |  | Inputs |  |  | Inputs |  |  | at Date |
| (Level 1) |  |  | (Level 2) |  |  | (Level 3) |  |  | Indicated |
Equity Securities Held at Fair Value - September 30, 2025 |  |  |  |  |  |  |  |  |  |  |
Equity securities | $ | 5,713 |  |  | $ | - |  |  | $ | 3,792 |  |  | $ | 9,505 |
Investment Securities, Available for Sale - September 30, 2025 |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury notes and bonds | $ | 88,386 |  |  | $ | - |  |  | $ | - |  |  | $ | 88,386 |
State and municipal |  | - |  |  |  | 224,157 |  |  |  | - |  |  |  | 224,157 |
Mortgage-backed |  | - |  |  |  | 222,461 |  |  |  | - |  |  |  | 222,461 |
Corporate |  | - |  |  |  | 217 |  |  |  | - |  |  |  | 217 |
Asset-backed securities |  | - |  |  |  | 8,802 |  |  |  | - |  |  |  | 8,802 |
Total | $ | 88,386 |  |  | $ | 455,637 |  |  | $ | - |  |  | $ | 544,023 |
Derivative Instruments - September 30, 2025 |  |  |  |  |  |  |  |  |  |  |
Interest rate derivative contracts - assets | $ | - |  |  | $ | 6,756 |  |  | $ | - |  |  | $ | 6,756 |
Interest rate derivative contracts - liabilities | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Interest rate swaps - September 30, 2025 |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps - assets | $ | - |  |  | $ | 1,770 |  |  | $ | - |  |  | $ | 1,770 |
Interest rate swaps - liabilities | $ | - |  |  | $ | 1,783 |  |  | $ | - |  |  | $ | 1,783 |
Equity Securities Held at Fair Value - December 31, 2024 |  |  |  |  |  |  |  |  |  |  |
Equity securities | $ | 4,838 |  |  | $ | - |  |  | $ | 2,944 |  |  | $ | 7,782 |
Investment Securities, Available for Sale - December 31, 2024 |  |  |  |  |  |  |  |  |  |  |
U. S. Treasury notes and bonds | $ | 80,502 |  |  | $ | - |  |  | $ | - |  |  | $ | 80,502 |
State and municipal |  | - |  |  |  | 228,236 |  |  |  | - |  |  |  | 228,236 |
Mortgage-backed |  | - |  |  |  | 160,970 |  |  |  | - |  |  |  | 160,970 |
Corporate |  | - |  |  |  | 212 |  |  |  | - |  |  |  | 212 |
Asset-backed securities |  | - |  |  |  | 9,197 |  |  |  | - |  |  |  | 9,197 |
Total | $ | 80,502 |  |  | $ | 398,615 |  |  | $ | - |  |  | $ | 479,117 |
Derivative Instruments - December 31, 2024 |  |  |  |  |  |  |  |  |  |  |
Interest rate derivative contracts - assets | $ | - |  |  | $ | 23,649 |  |  | $ | - |  |  | $ | 23,649 |
Interest rate derivative contracts - liabilities | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Interest rate swaps - December 31, 2024 |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps - assets | $ | - |  |  | $ | 686 |  |  | $ | - |  |  | $ | 686 |
Interest rate swaps - liabilities | $ | - |  |  | $ | 686 |  |  | $ | - |  |  | $ | 686 |
Schedule of Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis | Changes in Level 3 Assets Measured at Fair Value on a Recurring Basis
| Nine Months Ended |
(Dollars in thousands) | September 30, |
| 2025 |  |  | 2024 |
Equity Securities Held at Fair Value |  |  |  |  |
Balance, January 1 | $ | 2,944 |  |  | $ | 2,756 |
Total realized and unrealized gains (losses) included in noninterest income |  | 289 |  |  |  | 71 |
Net purchases, sales, calls, and maturities |  | 559 |  |  |  | 70 |
Net transfers into Level 3 |  | - |  |  |  | - |
Balance, September 30, | $ | 3,792 |  |  | $ | 2,897 |
Amount of total losses for the period included in earnings attributable to the change in unrealized gains (losses) relating to assets and liabilities still held at September 30, | $ | 11 |  |  | $ | 36 |
Schedule of Assets Measured at Fair Value on a Non-recurring Basis | Assets Measured at Fair Value on a Non-recurring Basis
|  |  |  | Quoted Prices |  |  |  |  |  |  |
|  |  |  | In Active |  |  | Significant |  |  |  |
|  |  |  | Markets for |  |  | Other |  |  | Significant |
| Balances at |  |  | Identical |  |  | Observable |  |  | Unobservable |
(Dollars in thousands) | Dates |  |  | Assets |  |  | Inputs |  |  | Inputs |
| Indicated |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Collateral Dependent Loans |  |  |  |  |  |  |  |  |  |  |
September 30, 2025 | $ | 1,007 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,007 |
December 31, 2024 | $ | 1,887 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,887 |
Other Real Estate |  |  |  |  |  |  |  |  |  |  |
September 30, 2025 | $ | 2,575 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,575 |
December 31, 2024 | $ | 473 |  |  | $ | - |  |  | $ | - |  |  | $ | 473 |

X
- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 101 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-101 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration