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Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Schedule of Purchase Accounting Discounts on Loans from an Adjustment to Amortized Cost | The following table illustrates the impact of ASC 326: Schedule of Purchase Accounting Discounts on Loans from an Adjustment to Amortized Cost
|  | January 1, 2023 |  |  |  |
(Dollars in thousands) |  | As reported under ASC 326 |  |  | Pre-ASC 326 adoption |  |  | Impact of ASC 326 adoption |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |
Held-to-maturity investment securities |  | $ | 72 |  |  | $ | - |  |  | $ | 72 |
One-to-four family residential real estate loans |  | $ | 1,677 |  |  | $ | 655 |  |  | $ | 1,022 |
Construction and land loans |  |  | 166 |  |  |  | 117 |  |  |  | 49 |
Commercial real estate loans |  |  | 4,221 |  |  |  | 3,158 |  |  |  | 1,063 |
Commercial loans |  |  | 2,898 |  |  |  | 2,753 |  |  |  | 145 |
Paycheck protection program loans |  |  | - |  |  |  | - |  |  |  | - |
Agriculture loans |  |  | 1,142 |  |  |  | 1,966 |  |  |  | (824 | )
Municipal loans |  |  | 16 |  |  |  | 5 |  |  |  | 11 |
Consumer loans |  |  | 194 |  |  |  | 137 |  |  |  | 57 |
Total allowance for credit losses for loans |  | $ | 10,314 |  |  | $ | 8,791 |  |  | $ | 1,523 |
Unfunded loan commitments |  | $ | 170 |  |  | $ | 170 |  |  | $ | - |

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