XML 49 R39.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Commitments and Contingent Liabilities (Tables)
 6 Months Ended
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, 2024December 31, 2023
Commitments to extend credit:
Commercial loans$47,047 28,111 
Other loans  
Fixed rate27,749 15,349 
Adjustable rate3,454 1,946 
Unused lines of credit:  
Fixed rate25,619 21,532 
Adjustable rate239,975 184,056 
Unused overdraft protection amounts on demand accounts16,353 16,418 
Standby letters of credit5 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,
2024202320242023
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