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Federal Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Cash Flow, Supplemental Disclosures | Cash taxes paid for the year ended December 31:
| 2025
Federal | $ | 2,200 |
Components of the Consolidated Provision for Federal Income Taxes | Components of the consolidated provision for federal income taxes are summarized as follows for the years ended December 31:
| 2025 |  | 2024 |  | 2023
Federal tax expense | $ | 5,175 |  |  | $ | 2,819 |  |  | $ | 2,657 |
Deferred expense (benefit) | 38 |  |  | (310) |  |  | 1,008 |
Income tax expense | $ | 5,213 |  |  | $ | 2,509 |  |  | $ | 3,665 |
Summary of Federal Income Tax Expense | Income tax expense for the year ended December 31, 2025 differed from the federal statutory rate applied to income before income taxes for the following reasons in accordance with ASU 2023-09:
| 2025
| Amount |  | % of Pretax Income
U.S. federal statutory tax rate | $ | 5,066 |  |  | 21.00 | %
Tax credits |  |  |
Low income housing (1) | (181) |  |  | (0.75) | %
Other | (68) |  |  | (0.28) | %
Nontaxable or nondeductible Items |  |  |
Tax-exempt interest | (387) |  |  | (1.60) | %
BOLI income | (240) |  |  | (0.99) | %
Other | 53 |  |  | 0.22 | %
Other adjustments |  |  |
Deferred tax write off (2) | 942 |  |  | 3.90 | %
Other | 28 |  |  | 0.11 | %
Total | $ | 5,213 |  |  | 21.61 | %
(1) Company has adopted proportional amortization for low income housing tax credits. Therefore, the tax credits category includes the tax credit and other tax benefits, net of the proportional amortization. (2) Prior period adjustment relates to deferred tax assets no longer realizable due to statute expiration. Income tax expense for the years ended December 31, 2024 and 2023 differed from the federal statutory rate applied to income before income taxes for the following reasons before the adoption of ASU 2023-09:
| 2024 |  | 2023
Income taxes at statutory rate | $ | 3,444 |  |  | $ | 4,585 |
Effect of nontaxable income |  |  |
Interest income on tax exempt municipal securities | (490) |  |  | (552) |
Earnings on corporate owned life insurance policies | (211) |  |  | (193) |
Other | 497 |  |  | 292 |
Total effect of nontaxable income | (204) |  |  | (453) |
Effect of nondeductible expenses | 93 |  |  | 86 |
Effect of tax credits | (824) |  |  | (602) |
Unrecognized deferred tax benefit | — |  |  | 49 |
Federal income tax expense | $ | 2,509 |  |  | $ | 3,665 |
Summary of Deferred Tax Assets and Liabilities | Significant components of our deferred tax assets and liabilities, measured at the 21% statutory rate, included in other assets on our consolidated balance sheets, are summarized as follows as of December 31:
| 2025 |  | 2024
Deferred tax assets |  |  |
Allowance for credit losses | $ | 2,928 |  |  | $ | 2,715 |
Deferred compensation | 1,176 |  |  | 1,148 |
Employee benefit plans | 236 |  |  | 112 |
Core deposit premium and acquisition expenses | — |  |  | 764 |
Net unrealized losses on AFS securities | 1,913 |  |  | 5,529 |
Net unrecognized actuarial losses on pension plan | 10 |  |  | 105 |
Life insurance death benefit payable | 576 |  |  | 497 |
Contract incentives | 451 |  |  | 46 |
Lease liability | 213 |  |  | 273 |
Other | 505 |  |  | 494 |
Total deferred tax assets | 8,008 |  |  | 11,683 |
Deferred tax liabilities |  |  |
Prepaid pension cost | (310) |  |  | (294) |
Premises and equipment | (1,571) |  |  | (1,592) |
Accretion on securities | (552) |  |  | (482) |
Core deposit premium and acquisition expenses | (813) |  |  | (1,059) |
Deferred loan costs, net | (628) |  |  | (699) |
Right of use asset | (213) |  |  | (273) |
Other | (576) |  |  | (190) |
Total deferred tax liabilities | (4,663) |  |  | (4,589) |
Net deferred tax assets (liabilities) | $ | 3,345 |  |  | $ | 7,094 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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