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Loans, Leases and Allowance - Schedule of Changes in the Allowance for Credit Losses (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2026 | Mar. 31, 2025 | Dec. 31, 2025
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | $ 16,465,708 | $ 15,791,000 | $ 15,791,000
Provision for (reversal of) credit losses | 621,000 | 683,000 |
Charge-offs | (549,000) | (558,000) | (2,188,000)
Recoveries | 202,000 | 162,000 |
Allowance for loan and lease losses, ending | 16,740,001 | 16,078,000 | 16,465,708
Commercial mortgage |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 4,575,000 | 4,486,000 | 4,486,000
Provision for (reversal of) credit losses | 238,000 | 248,000 |
Charge-offs | 0 | 0 | 0
Recoveries | 0 | 0 |
Allowance for loan and lease losses, ending | 4,813,000 | 4,734,000 | 4,575,000
Commercial and industrial |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 1,812,000 | 1,483,000 | 1,483,000
Provision for (reversal of) credit losses | (14,000) | 138,000 |
Charge-offs | 0 | 0 | (2,000)
Recoveries | 10,000 | 2,000 |
Allowance for loan and lease losses, ending | 1,808,000 | 1,623,000 | 1,812,000
Construction and development |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 2,298,000 | 2,243,000 | 2,243,000
Provision for (reversal of) credit losses | 165,000 | (242,000) |
Charge-offs | 0 | 0 |
Recoveries | 0 | 0 |
Allowance for loan and lease losses, ending | 2,463,000 | 2,001,000 | 2,298,000
Multi-family |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 2,336,000 | 2,660,000 | 2,660,000
Provision for (reversal of) credit losses | (9,000) | 147,000 |
Charge-offs | 0 | 0 | 0
Recoveries | 0 | 0 |
Allowance for loan and lease losses, ending | 2,327,000 | 2,807,000 | 2,336,000
Residential mortgage |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 1,833,000 | 1,910,000 | 1,910,000
Provision for (reversal of) credit losses | (47,000) | (29,000) |
Charge-offs | 0 | 0 |
Recoveries | 1,000 | 20,000 |
Allowance for loan and lease losses, ending | 1,787,000 | 1,901,000 | 1,833,000
Home equity |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 189,000 | 184,000 | 184,000
Provision for (reversal of) credit losses | 11,000 | 12,000 |
Charge-offs | 0 | 0 |
Recoveries | 0 | 0 |
Allowance for loan and lease losses, ending | 200,000 | 196,000 | 189,000
Direct financing leases |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 3,075,000 | 2,469,000 | 2,469,000
Provision for (reversal of) credit losses | 292,000 | 409,000 |
Charge-offs | (538,000) | (518,000) |
Recoveries | 177,000 | 107,000 |
Allowance for loan and lease losses, ending | 3,006,000 | 2,467,000 | 3,075,000
Consumer |  |  |
Allowance for loan losses: |  |  |
Allowance for loan and lease losses, beginning | 348,000 | 356,000 | 356,000
Provision for (reversal of) credit losses | (15,000) | 0 |
Charge-offs | (11,000) | (40,000) |
Recoveries | 14,000 | 33,000 |
Allowance for loan and lease losses, ending | $ 336,000 | $ 349,000 | $ 348,000

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- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 + Details
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