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Bank Owned Life Insurance | 9 Months Ended
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Sep. 30, 2021
Bank Owned Life Insurance [Abstract] |
Bank Owned Life Insurance | Note 9 – Bank Owned Life Insurance The Bank purchased $60 million of bank owned life insurance (“BOLI”) in August, 2020 and an additional $8.5 million in January, 2021. BOLI involves life insurance purchased by the Bank on a chosen group of employees, and the Bank is owner and beneficiary of the policies. At September 30, 2021, the Bank had $71.7 million in BOLI. BOLI is accounted for using the cash surrender value method and is recorded at its net realizable value.

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- Definition Bank Owned Life Insurance [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for corporate (COLI) or bank (BOLI) owned life insurance including the amount of cash surrender value that could be received as of the date of the statement of financial position, any restrictions on the company's ability to obtain the value of the life insurance policy on surrender, or any other additional information desired to be disclosed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -URI http://asc.fasb.org/topic&trid=2197064 + Details
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