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Loans and Allowance for Loan Credit Losses (Tables)

9 Months Ended

Sep. 30, 2025

Receivables [Abstract]

Schedule of Composition of the Loan Portfolio

A summary of the composition of the loan portfolio at September 30, 2025 and December 31, 2024 is presented below (dollars in thousands):

			September 30, 2025						December 31, 2024
Commercial real estate			$	49,061					$	53,480
Commercial			4,418						27,883
Residential real estate closed-end			209,663						210,730
Other consumer loans			20,942						21,194
			284,084						313,287
Less allowance for credit losses			(4,110)						(4,514)
Loans, net			$	279,974					$	308,773

Schedule of Allowance for Credit Losses by Portfolio Type

The following tables present the activity in the allowance for credit losses by portfolio segment for the three and nine months ended September 30, 2025 and 2024 (dollars in thousands):

			September 30, 2025
			Commercial Real Estate						Commercial						Residential Real Estate Closed-End						Other Consumer Loans						Total
For the three months ended
Allowance for credit losses:
Beginning balance, June 30, 2025			$	1,307					$	88					$	2,560					$	238					$	4,193
Provision for (recapture of) credit losses			(10)						(11)						(89)						27						(83)
Loans charged-off			—						—						—						—						—
Recoveries collected			—						—						—						—						—
Ending balance, September 30, 2025			$	1,297					$	77					$	2,471					$	265					$	4,110

			September 30, 2024
			Commercial Real Estate						Commercial						Residential Real Estate Closed-End						Other Consumer Loans						Total
For the three months ended
Allowance for credit losses:
Beginning balance, June 30, 2024			$	1,136					$	167					$	2,756					$	278					$	4,337
Provision for (recapture of) credit losses			(114)						(3)						18						(32)						(131)
Loans charged-off			—						—						—						—						—
Recoveries collected			—						—						—						—						—
Ending balance, September 30, 2024			$	1,022					$	164					$	2,774					$	246					$	4,206

			September 30, 2025
			Commercial Real Estate						Commercial						Residential Real Estate Closed-End						Other Consumer Loans						Total
For the nine months ended
Allowance for credit losses:
Beginning balance, December 31, 2024			$	1,140					$	483					$	2,644					$	247					$	4,514
Provision for (recapture of) credit losses			157						(406)						(173)						18						(404)
Loans charged-off			—						—						—						—						—
Recoveries collected			—						—						—						—						—
Ending balance, September 30, 2025			$	1,297					$	77					$	2,471					$	265					$	4,110

			September 30, 2024
			Commercial Real Estate						Commercial						Residential Real Estate Closed-End						Other Consumer Loans						Total
For the nine months ended
Allowance for credit losses:
Beginning balance, December 31, 2023			$	1,233					$	189					$	2,668					$	229					$	4,319
Provision for (recapture of) credit losses			(211)						(25)						106						17						(113)
Loans charged-off			—						—						—						—						—
Recoveries collected			—						—						—						—						—
Ending balance, September 30, 2024			$	1,022					$	164					$	2,774					$	246					$	4,206

Schedule of Amortized Costs by Segment of Loans and Credit Risk Profile of Loan Portfolio

The following table presents the outstanding balance of the loan portfolio, by year of origination, loan classification, and credit quality, as of September 30, 2025 and December 31, 2024 (dollars in thousands):

September 30, 2025			Term Loans by Year of Origination																																				Revolving Loans						Revolving to Term Loans						Total
			2025						2024						2023						2022						2021						Prior
Commercial real estate
Pass			$	4,492					$	2,824					$	2,492					$	3,089					$	6,435					$	24,319					$	—					$	—					$	43,651
Special Mention			—						—						—						—						1,497						—						—						—						1,497
Substandard			—						—						—						1,645						500						1,768						—						—						3,913
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	4,492					$	2,824					$	2,492					$	4,734					$	8,432					$	26,087					$	—					$	—					$	49,061
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial
Pass			$	222					$	338					$	—					$	535					$	6					$	987					$	2,330					$	—					$	4,418
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						—						—
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	222					$	338					$	—					$	535					$	6					$	987					$	2,330					$	—					$	4,418
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate closed-end
Pass			$	10,605					$	15,602					$	15,943					$	45,549					$	41,218					$	80,746					$	—					$	—					$	209,663
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						—						—
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	10,605					$	15,602					$	15,943					$	45,549					$	41,218					$	80,746					$	—					$	—					$	209,663
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Other consumer loans
Pass			$	48					$	12					$	—					$	—					$	11					$	—					$	19,048					$	1,823					$	20,942
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						—						—
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	48					$	12					$	—					$	—					$	11					$	—					$	19,048					$	1,823					$	20,942
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Total Portfolio Loans
Pass			$	15,367					$	18,776					$	18,435					$	49,173					$	47,670					$	106,052					$	21,378					$	1,823					$	278,674
Special Mention			—						—						—						—						1,497						—						—						—						1,497
Substandard			—						—						—						1,645						500						1,768						—						—						3,913
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total Portfolio Loans			$	15,367					$	18,776					$	18,435					$	50,818					$	49,667					$	107,820					$	21,378					$	1,823					$	284,084
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

December 31, 2024			Term Loans by Year of Origination																																				Revolving Loans						Revolving to Term Loans						Total
			2024						2023						2022						2021						2020						Prior
Commercial real estate
Pass			$	2,873					$	2,526					$	6,461					$	7,250					$	3,424					$	25,849					$	—					$	—					$	48,383
Special Mention			—						—						—						1,576						—						—						—						—						1,576
Substandard			—						—						1,676						—						—						1,845						—						—						3,521
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	2,873					$	2,526					$	8,137					$	8,826					$	3,424					$	27,694					$	—					$	—					$	53,480
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial
Pass			$	403					$	—					$	552					$	9					$	—					$	1,147					$	25,772					$	—					$	27,883
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						—						—
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	403					$	—					$	552					$	9					$	—					$	1,147					$	25,772					$	—					$	27,883
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate closed-end
Pass			$	15,969					$	17,834					$	47,200					$	43,125					$	23,145					$	63,222					$	—					$	—					$	210,495
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						236						—						—						236
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	15,969					$	17,834					$	47,200					$	43,125					$	23,145					$	63,458					$	—					$	—					$	210,730
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Other consumer loans
Pass			$	17					$	—					$	—					$	18					$	—					$	—					$	19,336					$	1,823					$	21,194
Special Mention			—						—						—						—						—						—						—						—						—
Substandard			—						—						—						—						—						—						—						—						—
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total			$	17					$	—					$	—					$	18					$	—					$	—					$	19,336					$	1,823					$	21,194
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Total Portfolio Loans
Pass			$	19,262					$	20,360					$	54,213					$	50,402					$	26,569					$	90,218					$	45,108					$	1,823					$	307,955
Special Mention			—						—						—						1,576						—						—						—						—						1,576
Substandard			—						—						1,676						—						—						2,081						—						—						3,757
Doubtful			—						—						—						—						—						—						—						—						—
Loss			—						—						—						—						—						—						—						—						—
Total Portfolio Loans			$	19,262					$	20,360					$	55,889					$	51,978					$	26,569					$	92,298					$	45,108					$	1,823					$	313,287
Current period gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

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X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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