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Income Taxes - Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Amounts |  |  |
Income tax at statutory rates | $ 6,124 | $ 7,762 | $ 7,997
State income taxes | 82 | 536 | 1,340
Tax-exempt interest income | (582) | (427) | (396)
Excess compensation | 38 |  | 571
Income from bank-owned life insurance | (104) | (130) | (110)
Investments in qualified housing projects | (75) | (56) | (48)
Share-based compensation | (114) | (37) | (83)
Contribution of real property |  |  | (107)
Other | 49 | (53) | (205)
Income tax expense | $ 5,418 | $ 7,595 | $ 8,959
Percent of Pre-tax Income |  |  |
Income tax at statutory rates (as a percent) | 21.00% | 21.00% | 21.00%
State income taxes (as a percent) | 0.30% | 1.50% | 3.50%
Tax-exempt interest income (as a percent) | (2.00%) | (1.10%) | (1.00%)
Excess compensation (as a percent) | 0.10% |  | 1.50%
Income from bank-owned life insurance (as a percent) | (0.40%) | (0.40%) | (0.30%)
Investments in qualified housing projects (as a percent) | (0.30%) | (0.20%) | (0.10%)
Share-based compensation (as a percent) | (0.40%) | (0.10%) | (0.20%)
Contribution of real property (as a percent) |  |  | (0.30%)
Other | 0.20% | (0.10%) | (0.50%)
Income tax expense (as a percent) | 18.50% | 20.60% | 23.60%

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