XML 52 R46.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Loans And Leases - Schedule of Loan Portfolio (Details) - USD ($) $ in Thousands | Mar. 31, 2024 | Dec. 31, 2023 | Mar. 31, 2023 | Dec. 31, 2022
--- | --- | --- | --- | ---
Loans |  | $ 822,941 | $ 821,791 |  |
Allowance for credit losses on loans and leases |  | 10,436 | 10,507 | $ 11,599 | $ 9,422
Net loans and leases held for investment |  | 812,505 | 811,284 |  |
Construction, Land Development and Other Land Loans [Member] |  |  |  |  |
Allowance for credit losses on loans and leases |  | 660 | 565 | 520 | 517
Secured By Multi family Residential Properties [Member] |  |  |  |  |
Allowance for credit losses on loans and leases |  | 400 | 415 | 509 | 646
Secured By Non-farm Non residential Properties [Member] |  |  |  |  |
Allowance for credit losses on loans and leases |  | 1,350 | 1,425 | 1,762 | 1,970
Real Estate [Member] | Construction, Land Development and Other Land Loans [Member] |  |  |  |  |
Loans |  | 102,282 | 88,140 |  |
Real Estate [Member] | Secured by 1-4 Family Residential Properties [Member] |  |  |  |  |
Loans |  | 74,361 | 76,200 |  |
Real Estate [Member] | Secured By Multi family Residential Properties [Member] |  |  |  |  |
Loans |  | 62,145 | 62,397 |  |
Real Estate [Member] | Secured By Non-farm Non residential Properties [Member] |  |  |  |  |
Loans |  | 212,465 | 213,586 |  |
Commercial and Industrial Loans and Leases [Member] |  |  |  |  |
Loans | [1] | 57,112 | 60,515 |  |
Consumer Portfolio Segment [Member] |  |  |  |  |
Loans |  | 388,937 | 397,153 |  |
Consumer Portfolio Segment [Member] | Secured by 1-4 Family Residential Properties [Member] |  |  |  |  |
Loans |  | 74,361 | 76,200 |  |
Consumer Portfolio Segment [Member] | Direct [Member] |  |  |  |  |
Loans |  | 5,590 | 5,938 |  |
Allowance for credit losses on loans and leases |  | 68 | 64 | 892 | 866
Consumer Portfolio Segment [Member] | Branch Retail [Member] |  |  |  |  |
Loans |  | 7,794 | 8,670 |  |
Allowance for credit losses on loans and leases |  | 307 | 436 | 1,068 | 518
Consumer Portfolio Segment [Member] | Indirect [Member] |  |  |  |  |
Loans |  | 301,192 | 306,345 |  |
Allowance for credit losses on loans and leases |  | $ 6,630 | $ 6,498 | $ 5,297 | $ 3,154
[1] | Includes equipment financing leases, which totaled $12.5 million and $12.6 million as of March 31, 2024 and December 31, 2023, respectively.

X
- Definition Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(1)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481696/310-30-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (g) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4 + Details
Name: | us-gaap_LoansAndLeasesReceivableAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetReportedAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_ConstructionLandDevelopmentAndOtherLandLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_SecuredByMultifamilyResidentialPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_SecuredByNonfarmNonresidentialPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fusb_RealEstate1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_SecuredBy1To4FamilyResidentialPropertiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fusb_CommercialAndIndustrialLoansAndLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_DirectConsumerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_BranchRetailMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fusb_IndirectMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |