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Business Combination and Asset Purchase (Tables)

3 Months Ended

Mar. 31, 2025

Business Acquisition [Line Items]

Schedule of Annual Amortization of Core Deposit Intangible Assets

Annual amortization of core deposit intangible assets is as follows:

		(In Thousands)
		Geneva				Ossian				Perpetual				Peoples				Total
2025		$	560			$	140			$	95			$	861			$	1,656
2026			-				140				95				861				1,096
2027			-				140				95				861				1,096
2028			-				47				73				861				981
2029			-				-				-				646				646
		$	560			$	467			$	358			$	4,090				5,475

Customer Lists [Member]

Business Acquisition [Line Items]

Schedule of Annual Amortization of Core Deposit Intangible Assets

Annual amortization expense of customer list intangible is as follows:

		(In Thousands)
		Adams County Financial Resources
2025		$	123
2026			123
2027			48
		$	294

Peoples Federal Savings and Loan [Member]

Business Acquisition [Line Items]

Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed Recognized

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:

		(In Thousands)
		Three Months Ended  March 31, 2025				Three Months Ended  March 31, 2024
Beginning Balance		$	335			$	566
Additions			-				-
Accretion			(58	)			(58	)
Reclassification from    nonaccretable    difference			-				-
Disposals			-				-
Ending Balance		$	277			$	508

Perpetual Federal Savings Bank [Member]

Business Acquisition [Line Items]

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:

		(In Thousands)
		Three Months Ended  March 31, 2025				Three Months Ended  March 31, 2024
Beginning Balance		$	1,453			$	2,795
Additions			-				-
Accretion			(336	)			(335	)
Reclassification from    nonaccretable    difference			-				-
Disposals			-				-
Ending Balance		$	1,117			$	2,460

Ossian Financial Services, Inc. [Member]

Business Acquisition [Line Items]

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:

		(In Thousands)
		Three Months Ended  March 31, 2025				Three Months Ended  March 31, 2024
Beginning Balance		$	107			$	294
Additions			-				-
Accretion			(40	)			(44	)
Reclassification from    nonaccretable    difference			-				-
Disposals			-				-
Ending Balance		$	67			$	250

Limberlost Bancshares Inc [Member]

Business Acquisition [Line Items]

Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, are as follows:

		(In Thousands)
		Three Months Ended  March 31, 2025				Three Months Ended  March 31, 2024
Beginning Balance		$	-			$	363
Additions			-				-
Accretion			-				(109	)
Reclassification from    nonaccretable    difference			-				-
Disposals			-				-
Ending Balance		$	-			$	254

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

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Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

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-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
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