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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule Of Deferred Tax Assets And Liabilities

(Dollars in thousands)
Deferred Tax Assets		2024			2023
Allowance for credit losses		$	3,810		$	3,440
Deferred compensation			951			939
Purchase accounting			20			20
Accumulated other comprehensive loss			9,439			10,882
Lease liabilities			920			1,032
Other			605			596
Total gross deferred tax assets			15,745			16,909
Deferred Tax Liabilities
Depreciation			2,936			3,023
Right-of-use asset			886			1,002
Joint ventures and partnerships			48			43
Pension			663			694
Deferred loan fees and costs, net			381			346
Total gross deferred tax liabilities			4,914			5,108
Net deferred tax asset		$	10,831		$	11,801

Schedule Of Components Of Income Tax Expense (Benefit)

		For the Years Ended December 31
(Dollars in thousands)		2024			2023
Current tax expense (benefit)		$	2,689		$	1,015
Deferred tax expense (benefit)			(473)			1,140
Income tax provision		$	2,216		$	2,155

Schedule Of Effective Income Tax Rate Reconciliation

		For the Years Ended December 31
(Dollars in thousands)		2024		%		2023		%
Tax provision at statutory rate		$	2,796	21.0%		$	3,310	21.0%
Income on tax-exempt loans and securities			(881)	-6.6%			(949)	-6.0%
Investment in solar tax credit			(29)	-0.2%			(325)	-2.1%
Nondeductible interest expense relating to carrying tax-exempt obligations			323	2.4%			215	1.4%
Income from bank owned life insurance			(107)	-0.8%			(88)	-0.6%
Stock option compensation			12	0.1%			(1)	0.0%
Other, net			102	0.8%			(7)	0.0%
Income tax provision		$	2,216	16.6%		$	2,155	13.7%

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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

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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