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Income Taxes | 6 Months Ended
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Jun. 30, 2025
Income Tax Disclosure [Abstract] |
Income Taxes | # Note 13 – income taxes # The Company files a consolidated federal income tax return with its subsidiaries. Deferred tax assets and liabilities are determined using the liability (or balance sheet) method which requires that deferred tax assets and liabilities be recognized using enacted tax rates for the effect of temporary differences between the book and tax bases of recorded assets and liabilities. If it is more likely than not that some portion or the entire deferred tax asset will not be realized, deferred tax assets will be reduced by a valuation allowance. It is the Company's policy to recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense.
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
(dollars in thousands) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Current expense |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 987 |  |  | $ | 996 |  |  | $ | 1,516 |  |  | $ | 1,514 |
State |  |  | 437 |  |  |  | 481 |  |  |  | 671 |  |  |  | 719 |
Total current expense |  |  | 1,424 |  |  |  | 1,477 |  |  |  | 2,187 |  |  |  | 2,233 |
Deferred expense |  |  | (348 | ) |  |  | (157 | ) |  |  | (512 | ) |  |  | 112 |
Income tax expense |  | $ | 1,076 |  |  | $ | 1,320 |  |  | $ | 1,675 |  |  | $ | 2,345 |

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