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Commitments and Contingent Liabilities (Tables) | 6 Months Ended
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Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract] |
Financial Instruments Whose Contract Amounts Represent Off-Balance-Sheet Credit Risk | Financial instruments whose contract amounts represent off-balance-sheet credit risk at June 30, 2024 and December 31, 2023 were as follows (in thousands):
| June 30, 2024 |  | December 31, 2023
Commitments to extend credit: |  |  |
Commercial loans | $ | 47,047 |  |  | 28,111 |
Other loans |  |  |
Fixed rate | 27,749 |  |  | 15,349 |
Adjustable rate | 3,454 |  |  | 1,946 |
Unused lines of credit: |  |  |
Fixed rate | 25,619 |  |  | 21,532 |
Adjustable rate | 239,975 |  |  | 184,056 |
Unused overdraft protection amounts on demand accounts | 16,353 |  |  | 16,418 |
Standby letters of credit | 5 |  |  | 5 |
Total commitments | $ | 360,202 |  |  | 267,417 |
Off-Balance-Sheet Credit Exposures, Allowance for Credit Losses | Activity in the allowance for credit losses on off-balance sheet credit exposures for the three and six months ended June 30, 2024 and 2023 is as follows (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Balance, beginning of period | $ | 329 |  |  | 482 |  |  | 281 |  |  | — |
Impact of adopting ASC 326 | — |  |  | — |  |  | — |  |  | 571 |
Acquisition of Eagle Financial Bancorp, Inc. | 48 |  |  | — |  |  | 48 |  |  | — |
Provision for (recovery of) credit losses | (15) |  |  | (101) |  |  | 33 |  |  | (190) |
Balance, end of period | $ | 362 |  |  | 381 |  |  | 362 |  |  | 381 |

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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-10 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 + Details
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