SmartFinancial (SMBK) 10-Q12 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2024	Nov. 05, 2024
Cover page [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-37661
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1173944
Entity Address, Address Line One	5401 Kingston Pike, Suite 600
Entity Address, City or Town	Knoxville
Entity Address, State or Province	TN
City Area Code	865
Entity Address, Postal Zip Code	37919
Local Phone Number	437-5700
Title of 12(b) Security	Common Stock, par value $1.00
Trading Symbol	SMBK
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,926,374
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001038773
Current Fiscal Year End Date	--12-31

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS:
Cash and due from banks	$ 65,109	$ 61,586
Interest-bearing deposits with banks	125,298	233,237
Federal funds sold	2,507	57,448
Total cash and cash equivalents	192,914	352,271
Securities available-for-sale, at fair value, post ASU 2019-04	501,336	408,410
Securities held-to-maturity, at amortized cost, post ASU 2019-04	127,779	281,236
Other investments	20,352	13,662
Loans held for sale	5,804	4,418
Total loans and leases	3,717,478	3,444,462
Less: Allowance for credit losses	(35,609)	(35,066)
Loans and leases, net	3,681,869	3,409,396
Premises and equipment, net	91,055	92,963
Other real estate owned	179	517
Goodwill and other intangibles, net	105,324	107,148
Bank owned life insurance	105,025	83,434
Other assets	77,297	75,932
Total assets	4,908,934	4,829,387
Deposits:
Noninterest-bearing demand	863,949	898,044
Interest-bearing demand	834,207	1,006,915
Money market and savings	1,854,777	1,812,427
Time deposits	769,558	550,468
Total deposits	4,322,491	4,267,854
Borrowings	8,997	13,078
Subordinated debt	39,663	42,099
Other liabilities	48,760	46,470
Total liabilities	4,419,911	4,369,501
Commitments and contingent liabilities
Shareholders' equity:
Preferred stock, $1 par value; 2,000,000 shares authorized; No shares issued and outstanding
Common stock, $1 par value; 40,000,000 shares authorized; 16,926,374 and 16,988,879 shares issued and outstanding, respectively	16,926	16,989
Additional paid-in capital	293,909	295,699
Retained earnings	195,537	173,105
Accumulated other comprehensive income (loss)	(17,349)	(25,907)
Total shareholders' equity	489,023	459,886
Total liabilities and shareholders' equity	$ 4,908,934	$ 4,829,387

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 113,267	$ 262,538
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	16,926,374	16,988,879
Common stock, shares outstanding (in shares)	16,926,374	16,988,879

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest income:
Loans and leases, including fees	$ 54,738	$ 47,539	$ 155,611	$ 137,712
Securities:
Taxable	5,233	4,335	15,101	12,322
Tax-exempt	350	356	1,056	1,066
Federal funds sold and other earning assets	3,635	3,045	13,255	9,448
Total interest income	63,956	55,275	185,023	160,548
Interest expense:
Deposits	27,350	23,433	81,824	59,333
Borrowings	709	210	985	775
Subordinated debt	865	626	2,647	1,877
Total interest expense	28,924	24,269	85,456	61,985
Net interest income	35,032	31,006	99,567	98,563
Provision for credit losses	2,575	795	3,018	1,458
Net interest income after provision for credit losses	32,457	30,211	96,549	97,105
Noninterest income:
Service charges on deposit accounts	1,780	1,736	5,084	4,838
Loss on sale of securities		(6,801)		(6,801)
Mortgage banking	410	309	1,038	813
Investment services	1,881	1,461	4,563	3,766
Insurance commissions	1,477	1,153	3,865	3,551
Interchange and debit card transaction fees, net	1,349	1,357	3,945	4,087
Other	2,242	1,476	6,627	4,492
Total noninterest income	9,139	691	25,122	14,746
Noninterest expense:
Salaries and employee benefits	18,448	16,785	52,348	49,474
Occupancy and equipment	3,423	3,547	10,144	10,073
FDIC insurance	825	825	2,565	2,241
Other real estate and loan related expense	460	603	1,582	1,616
Advertising and marketing	327	346	924	1,006
Data processing and technology	2,519	2,378	7,435	6,777
Professional services	1,201	735	3,190	2,307
Amortization of intangibles	604	647	1,824	1,981
Merger related and restructuring expenses		110		110
Other	3,039	2,540	8,587	7,870
Total noninterest expense	30,846	28,516	88,599	83,455
Income before income tax expense	10,750	2,386	33,072	28,396
Income tax expense	1,610	319	6,572	5,993
Net income	$ 9,140	$ 2,067	$ 26,500	$ 22,403
Earnings per common share:
Basic (in dollars per share)	$ 0.55	$ 0.12	$ 1.58	$ 1.33
Diluted (in dollars per share)	$ 0.54	$ 0.12	$ 1.57	$ 1.33
Weighted average common shares outstanding:
Basic (in shares)	16,726,658	16,807,548	16,782,200	16,801,840
Diluted (in shares)	16,839,998	16,918,635	16,874,316	16,907,325

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net Income (Loss)	$ 9,140	$ 2,067	$ 26,500	$ 22,403
Other comprehensive income (loss):
Unrealized holding gains (losses) on securities available-for-sale	12,193	(5,830)	11,084	(5,178)
Tax effect	(3,150)	1,505	(2,863)	1,337
Amortization of unrealized gains (losses) on investment securities transferred from available-for-sale to held-to-maturity	33	37	101	115
Tax effect	(8)	(10)	(26)	(30)
Reclassification adjustment for realized losses (gains) included in net income		6,801		6,801
Tax effect		(1,757)		(1,757)
Unrealized gains (losses) on securities available-for-sale, net of tax	9,068	746	8,296	1,288
Total other comprehensive income	8,449	861	8,558	1,168
Comprehensive income	17,589	2,928	35,058	23,571
Fair Value Hedging [Member]
Other comprehensive income (loss):
Unrealized gains (losses) on fair value municipal security and cash flow hedge instruments arising during the period, net of tax	(793)		(311)
Unrealized gains (losses) on hedges	(928)		(30)
Tax effect	239		8
Reclassification adjustment for realized losses (gains) included in net income	(142)		(391)
Tax effect	38		102
Cash Flow Hedging [Member]
Other comprehensive income (loss):
Unrealized gains (losses) on hedges	258	139	886	(273)
Tax effect	(68)	(36)	(229)	71
Reclassification adjustment for realized losses (gains) included in net income	(24)	16	(114)	110
Tax effect	8	(4)	30	(28)
Unrealized gains (losses) on hedge instruments arising during the period, net of tax	$ 174	$ 115	$ 573	$ (120)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
BALANCE (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022						$ (6,606)					$ (6,606)
BALANCE at Dec. 31, 2022	$ 16,901	$ 16,901	$ 294,330	$ 294,330	$ 149,939		$ 156,545	$ (35,324)	$ (35,324)	$ 425,846		$ 432,452
BALANCE (in shares) at Dec. 31, 2022	16,900,805	16,900,805
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income							22,403					22,403
Other comprehensive income									1,168			1,168
Stock options exercised		$ 16		149								$ 165
Stock options exercised (in shares)		15,705										15,705
Restricted stock		$ 80		(80)
Restricted stock (in shares)		79,670
Restricted stock withheld for taxes		$ (2)		(33)								$ (35)
Restricted stock withheld for taxes (in shares)		(1,637)
Stock compensation expense				1,176								1,176
Common stock dividends							(4,071)					(4,071)
BALANCE at Sep. 30, 2023		$ 16,995		295,542			168,271		(34,156)			446,652
BALANCE (in shares) at Sep. 30, 2023		16,994,543
BALANCE at Jun. 30, 2023		$ 17,004		295,296			167,564		(35,017)			444,847
BALANCE (in shares) at Jun. 30, 2023		17,004,092
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income							2,067					2,067
Other comprehensive income									861			$ 861
Stock options exercised (in shares)												0
Restricted stock withheld for taxes		$ (2)		(33)								$ (35)
Restricted stock withheld for taxes (in shares)		(1,637)
Restricted stock, forfeitures		$ (7)		7
Restricted stock, forfeitures (in shares)		(7,912)
Stock compensation expense				272								272
Common stock dividends							(1,360)					(1,360)
BALANCE at Sep. 30, 2023		$ 16,995		295,542			168,271		(34,156)			446,652
BALANCE (in shares) at Sep. 30, 2023		16,994,543
BALANCE at Dec. 31, 2023		$ 16,989		295,699			173,105		(25,907)			459,886
BALANCE (in shares) at Dec. 31, 2023		16,988,879
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income							26,500					26,500
Other comprehensive income									8,558			8,558
Stock options exercised		$ 6		62								$ 68
Stock options exercised (in shares)		6,192										6,192
Restricted stock		$ 79		(79)
Restricted stock (in shares)		78,757
Restricted stock withheld for taxes		$ (12)		(208)								$ (220)
Restricted stock withheld for taxes (in shares)		(11,259)
Stock compensation expense				1,266								1,266
Common stock dividends							(4,068)					(4,068)
Repurchases of common stock		$ (136)		(2,831)								(2,967)
Repurchases of common stock (in shares)		(136,195)
BALANCE at Sep. 30, 2024		$ 16,926		293,909			195,537		(17,349)			489,023
BALANCE (in shares) at Sep. 30, 2024		16,926,374
BALANCE at Jun. 30, 2024		$ 16,926		293,586			187,751		(25,798)			472,465
BALANCE (in shares) at Jun. 30, 2024		16,925,902
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income							9,140					9,140
Other comprehensive income									8,449			8,449
Stock options exercised		$ 2		24								$ 26
Stock options exercised (in shares)		1,692										1,692
Restricted stock		$ 4		(4)
Restricted stock (in shares)		4,000
Restricted stock withheld for taxes		$ (6)		(69)								$ (75)
Restricted stock withheld for taxes (in shares)		(5,220)
Stock compensation expense				372								372
Common stock dividends							(1,354)					(1,354)
BALANCE at Sep. 30, 2024		$ 16,926		$ 293,909			$ 195,537		$ (17,349)			$ 489,023
BALANCE (in shares) at Sep. 30, 2024		16,926,374

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY [Abstract]
Common stock dividend, per share	$ 0.08	$ 0.08	$ 0.24	$ 0.24

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 26,500	$ 22,403
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	6,900	8,372
Amortization of intangible assets	1,824	1,981
Provision for Loan and Lease Losses	3,018	1,458
Stock compensation expense	1,266	1,176
Gain (loss) on sale of securities available-for-sale		6,801
Deferred income tax expense	628	1,801
Increase in cash surrender value of bank owned life insurance	(1,591)	(1,445)
Net losses from sale and write-downs of other real estate owned and other repossessed assets	569	12
Net gains from mortgage banking	(950)	(813)
Origination of loans held for sale	(41,010)	(28,585)
Proceeds from sales of loans held for sale	40,574	28,416
Net (gain) loss from sale/disposal of fixed assets	(1,647)	56
Net change in:
Accrued interest receivable	(198)	(919)
Accrued interest payable	250	1,458
Other assets	3,361	(11,885)
Other liabilities	(3,478)	(2,278)
Net cash provided by operating activities	36,016	28,009
Cash flows from investing activities:
Proceeds from sales		152,775
Proceeds from maturities, calls and paydowns	36,816	32,404
Purchases	(119,935)	(94,424)
Proceeds from maturities, calls and paydowns	151,881	1,986
Proceeds from sales of other investments	348	2,669
Purchases of other investments	(7,407)	(944)
Purchases of bank owned life insurance	(20,000)
Net increase in loans and leases	(279,709)	(148,006)
Proceeds from sale of fixed assets	4,698	633
Purchases of premises and equipment	(5,072)	(4,016)
Proceeds from sale of other real estate owned	2,083	326
Net cash used in investing activities	(236,297)	(56,597)
Cash flows from financing activities:
Net increase in deposits	54,693	169,521
Net (decrease) increase in securities sold under agreements to repurchase	(1,082)	1,342
Proceeds from borrowings	155,000	26,000
Repayment of borrowings	(160,500)	(30,500)
Cash dividends paid	(4,068)	(4,071)
Issuance of common stock	68	165
Restricted shares withheld for taxes	(220)	(35)
Repurchases of common stock	(2,967)
Net cash provided by financing activities	40,924	162,422
Net change in cash and cash equivalents	(159,357)	133,834
Cash and cash equivalents, beginning of period	352,271	266,424
Cash and cash equivalents, end of period	192,914	400,258
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	85,207	60,437
Net cash paid during the period for income taxes	6,724	9,406
Noncash investing and financing activities:
Recognition of operating lease assets in exchange for lease liabilities	2,959	1,751
Acquisition of real estate through foreclosure	179	$ 272
Acquisition of other repossessed assets	3,896
Financed sales of other repossessed assets	$ 618

Presentation of Financial Infor

Presentation of Financial Information	9 Months Ended
Presentation of Financial Information	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Presentation of Financial Information	Note 1. Presentation of Financial Information Nature of Business: SmartFinancial, Inc. (the “Company,” “SmartFinancial,” “we,” “our” or “us”) is a bank holding company whose principal activity is the ownership and management of its wholly owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in East and Middle Tennessee, Alabama, and Florida. The Bank’s primary deposit products are noninterest-bearing and interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans. Basis of Presentation and Accounting Estimates: The accounting and financial reporting policies of the Company and its wholly owned subsidiary conform to U.S. generally accepted accounting principles (“GAAP”) and reporting guidelines of banking regulatory authorities and regulators. The accompanying interim consolidated financial statements for the Company and its wholly owned subsidiary have not been audited. All material intercompany balances and transactions have been eliminated. In management’s opinion, all accounting adjustments necessary to accurately reflect the financial position and results of operations on the accompanying financial statements have been made. These adjustments are normal and recurring accruals considered necessary for a fair and accurate presentation. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for credit losses, the valuation of foreclosed assets and deferred taxes, the fair value of financial instruments, goodwill, and the fair value of assets acquired, and liabilities assumed in acquisitions. The results for interim periods are not necessarily indicative of results for the full year or any other interim periods. The following unaudited condensed financial statement notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes appearing in the Company’s annual report on Form 10-K for the year ended December 31, 2023. Recently Issued and Adopted Accounting Pronouncements: In June 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions , which clarifies that a contractual sale restriction should not be considered in measuring fair value. It also requires entities with investments in equity securities subject to contractual sale restrictions to disclose certain qualitative and quantitative information about such securities. The guidance is effective for public companies for fiscal years beginning after December 15, 2023. All other entities have an extra year to adopt; early adoption is permitted. ASU 2022-03 did not have an impact on the Company’s Consolidated Financial Statements. In March 2023, the FASB issued ASU 2023-01, “Leases (Topic 842): Common Control Arrangements.” ASU 2023-01 requires entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. ASU 2023-01 also provides certain practical expedients applicable to private companies and not-for-profit organizations. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-01 did not have an impact on the Company’s Consolidated Financial Statements. In March 2023, the FASB issued ASU No. 2023-02, “Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.” ASU 2023-02 is intended to improve the accounting and disclosures for investments in tax credit structures. ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-02 did not have an impact on the Company’s Consolidated Financial Statements. Recently Issued Not Yet Effective Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2023, as filed in its Annual Report on Form 10-K with the SEC. The following is a summary of recent authoritative pronouncements issued but not yet effective that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” ASU 2023-07 expands segment disclosure requirements for public entities to require disclosure of significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is assessing ASU 2023-07, and its adoption is not expected to have a significant impact on our Consolidated Financial Statements. In December 2023, FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” In March 2024, the SEC adopted the final rule under SEC Release No. 33-11275, “The Enhancement and Standardization of Climate-Related Disclosures for Investors”. This rule will require registrants to disclose certain climate-related information in registration statements and annual reports. Subsequent to adoption, a number of businesses and business groups filed petitions seeking a judicial review of the final rule, asserting that the SEC does not have the authority to promulgate it. In April 2024, the SEC issued an order staying its final rule pending completion of the judicial review of certain petitions consolidated in the U.S. Court of Appeals for the Eighth Circuit. The Company will continue to monitor the outcome of this judicial review.

Earnings Per Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share	Note 2. Earnings Per Share Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock. The effect from the stock options and restricted stock on incremental shares from the assumed conversions for net income per share-basic and net income per share-diluted are presented below. There were no antidilutive shares for the three and nine months ended September 30, 2024, and September 30, 2023, respectively. The following is a summary of the basic and diluted earnings per share computation (dollars in thousands, except share and per share data) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Basic earnings per share computation: Net income available to common shareholders $ 9,140 $ 2,067 $ 26,500 $ 22,403 Average common shares outstanding – basic 16,726,658 16,807,548 16,782,200 16,801,840 Basic earnings per share $ 0.55 $ 0.12 $ 1.58 $ 1.33 Diluted earnings per share computation: Net income available to common shareholders $ 9,140 $ 2,067 $ 26,500 $ 22,403 Average common shares outstanding – basic 16,726,658 16,807,548 16,782,200 16,801,840 Incremental shares from assumed conversions: Stock options and restricted stock 113,340 111,087 92,116 105,485 Average common shares outstanding - diluted 16,839,998 16,918,635 16,874,316 16,907,325 Diluted earnings per common share $ 0.54 $ 0.12 $ 1.57 $ 1.33

Securities

Securities	9 Months Ended
Securities	Sep. 30, 2024
Securities [Abstract]
Securities	Note 3. Securities Available-for-sale securities (“AFS”), which include any security for which the Company has no immediate plan to sell, but which may be sold in the future, are carried at fair value. Realized gains and losses, based on specifically identified amortized cost of the individual security, are included in other income. Unrealized gains and losses are recorded, net of related income tax effects, in accumulated other comprehensive income (loss). Premiums and discounts are amortized and accreted, respectively, to interest income using the constant effective yield method over the estimated life of the security. Prepayments are anticipated for mortgage-backed and Small Business Administration (“SBA”) securities. Premiums on callable securities are amortized to their earliest call date. Held-to-maturity securities (“HTM”), which include any security for which the Company has both the positive intent and ability to hold until maturity, are carried at historical cost adjusted for amortization of premiums and accretion of discounts. Premiums and discounts are amortized and accreted, respectively, to interest income using the constant effective yield method over the security’s estimated life. Prepayments are anticipated for mortgage-backed and SBA securities. Premiums on callable securities are amortized to their earliest call date. The amortized cost, gross unrealized gains and losses and fair value of securities AFS and HTM are summarized as follows (in thousands) September 30, 2024 Gross Gross Amortized Unrealized Unrealized Fair Available-for-sale: Cost Gains Losses Value U.S. Treasury $ 83,576 $ — $ (5,665) $ 77,911 U.S. Government-sponsored enterprises (GSEs) 41,964 710 (108) 42,566 Municipal securities 18,319 78 (300) 18,097 Other debt securities 42,254 243 (2,265) 40,232 Mortgage-backed securities (GSEs) 337,205 2,886 (17,561) 322,530 Total $ 523,318 $ 3,917 $ (25,899) $ 501,336 September 30, 2024 Gross Gross Amortized Unrealized Unrealized Fair Held-to-maturity: Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 48,423 $ — $ (5,643) $ 42,780 Municipal securities 51,913 — (5,779) 46,134 Mortgage-backed securities (GSEs) 27,443 — (3,090) 24,353 Total $ 127,779 $ — $ (14,512) $ 113,267 December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair Available-for-sale: Cost Gains Losses Value U.S. Treasury $ 84,307 $ — $ (8,274) $ 76,033 U.S. Government-sponsored enterprises (GSEs) 46,983 1,256 (146) 48,093 Municipal securities 18,616 135 (475) 18,276 Other debt securities 36,863 93 (3,887) 33,069 Mortgage-backed securities (GSEs) 254,288 588 (21,937) 232,939 Total $ 441,057 $ 2,072 $ (34,719) $ 408,410 December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair Held-to-maturity: Cost Gains Losses Value U.S. Treasury $ 150,066 $ — $ (1,482) $ 148,584 U.S. Government-sponsored enterprises (GSEs) 49,336 — (7,143) 42,193 Municipal securities 52,680 — (6,178) 46,502 Mortgage-backed securities (GSEs) 29,154 — (3,895) 25,259 Total $ 281,236 $ — $ (18,698) $ 262,538 At September 30, 2024 and December 31, 2023, securities with a carrying value totaling approximately $452.5 million and $358.3 million, respectively, were pledged to secure public funds and securities sold under agreements to repurchase. For the three and nine months ended September 30, 2024, there were no gross gains or gross losses related to the sale of investment securities. For the three and nine months ended September 30, 2023, the Company recorded gross losses of $6.8 million related to the sale of securities. The amortized cost and estimated fair value of securities at September 30, 2024, by contractual maturity for non-mortgage-backed securities are shown below (in thousands) September 30, 2024 Amortized Fair Available-for-sale: Cost Value Due in one year or less $ 1,478 $ 1,451 Due from one year to five years 94,342 88,500 Due from five years to ten years 81,054 79,751 Due after ten years 9,239 9,104 186,113 178,806 Mortgage-backed securities 337,205 322,530 Total $ 523,318 $ 501,336 Held-to-maturity: Due in one year or less $ — $ — Due from one year to five years 736 706 Due from five years to ten years 50,443 44,997 Due after ten years 49,157 43,211 100,336 88,914 Mortgage-backed securities 27,443 24,353 Total $ 127,779 $ 113,267 The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities AFS and HTM have been in a continuous unrealized loss position (in thousands) September 30, 2024 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Available-for-sale: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Treasury $ — $ — — $ 77,911 $ (5,665) 9 $ 77,911 $ (5,665) 9 U.S. Government-sponsored enterprises (GSEs) 5,494 (9) 2 5,217 (99) 4 10,711 (108) 6 Municipal securities 546 (2) 1 11,582 (298) 17 12,128 (300) 18 Other debt securities 5,340 (36) 3 28,687 (2,229) 25 34,027 (2,265) 28 Mortgage-backed securities (GSEs) 44,736 (1,185) 20 171,441 (16,376) 83 216,177 (17,561) 103 Total $ 56,116 $ (1,232) 26 $ 294,838 $ (24,667) 138 $ 350,954 $ (25,899) 164 September 30, 2024 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Held-to-maturity: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Government-sponsored enterprises (GSEs) $ — $ — — $ 42,780 $ (5,643) 13 $ 42,780 $ (5,643) 13 Municipal securities — — — 46,134 (5,779) 35 46,134 (5,779) 35 Mortgage-backed securities (GSEs) — — — 24,353 (3,090) 5 24,353 (3,090) 5 Total $ — $ — — $ 113,267 $ (14,512) 53 $ 113,267 $ (14,512) 53 December 31, 2023 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Available-for-sale: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Treasury $ — $ — — $ 76,033 $ (8,274) 9 $ 76,033 $ (8,274) 9 U.S. Government-sponsored enterprises (GSEs) 9,743 (137) 3 1,482 (9) 3 11,225 (146) 6 Municipal securities 2,786 (2) 2 9,849 (473) 17 12,635 (475) 19 Other debt securities 2,986 (17) 2 29,057 (3,870) 26 32,043 (3,887) 28 Mortgage-backed securities (GSEs) 16,401 (229) 8 176,351 (21,708) 88 192,752 (21,937) 96 Total $ 31,916 $ (385) 15 $ 292,772 $ (34,334) 143 $ 324,688 $ (34,719) 158 December 31, 2023 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Held-to-maturity: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Treasury $ — $ — — $ 148,584 $ (1,482) 4 $ 148,584 $ (1,482) 4 U.S. Government-sponsored enterprises (GSEs) — — — 42,194 (7,143) 13 42,194 (7,143) 13 Municipal securities — — — 46,500 (6,178) 35 46,500 (6,178) 35 Mortgage-backed securities (GSEs) — — — 25,258 (3,895) 5 25,258 (3,895) 5 Total $ — $ — — $ 262,536 $ (18,698) 57 $ 262,536 $ (18,698) 57 For any securities classified as available-for-sale that are in an unrealized loss position at the balance sheet date, the Company assesses whether it intends to sell the security, or more likely than not will be required to sell the security before recovery of its amortized cost basis which would require a write-down to fair value through net income. Because the Company currently does not intend to sell those available-for-sale securities that have an unrealized loss at September 30, 2024, and it is not likely that they we will be required to sell the securities before recovery of their amortized cost bases, which may be maturity, the Company has determined that no write-down is necessary. In addition, the Company evaluates whether any portion of the decline in fair value of available-for-sale securities is the result of credit deterioration, which would require the recognition of an allowance for credit losses. The unrealized losses associated with available-for-sale securities at September 30, 2024, are driven by changes in interest rates and are not due to the credit quality of the securities, and accordingly, no allowance for credit losses is considered necessary related to available-for-sale securities at September 30, 2024. Management evaluates the financial performance of the issuers on a quarterly basis to determine if it is probable that the issuers can make all contractual principal and interest payments. The unrealized losses in the Company’s held-to-maturity portfolio were caused by changes in the interest rate environment. The Company has a zero-loss expectation for its U.S. Treasury securities in addition to U.S. Government-sponsored enterprises (GSEs) and mortgage-backed securities (GSEs), and accordingly, no allowance for credit losses is estimated for these securities. The held-to-maturity state and municipal securities are general obligation bonds, which have a very low historical default rate due to issuers generally having unlimited taxing authority to service the debt. All debt securities in an unrealized loss position as of September 30, 2024, continue to perform as scheduled and we do not believe an allowance for credit losses is necessary. The Company utilizes bond credit ratings assigned by third party ratings agencies to monitor the credit quality of debt securities held-to-maturity. At September 30, 2024, all debt securities classified as held-to-maturity were rated AA- or higher by the ratings agencies. Updated credit ratings are obtained as they become available from the ratings agencies. Allowance for Credit Losses (“ACL”) There were no past due or nonaccrual AFS or HTM securities at September 30, 2024, or December 31, 2023. Accrued interest receivable is excluded from the estimate of credit losses and based on the analysis of the underlying risk characteristics of its AFS and HTM portfolios, including credit ratings and other qualitative factors, there was no provision for credit losses related to AFS or HTM securities recorded during the three or nine months ended September 30, 2024, and 2023, respectively, because the ACL was deemed immaterial. Other Investments: Our other investments consist of restricted non-marketable equity securities that have no readily determinable market value. Accordingly, when evaluating these securities for impairment, management considers the ultimate recoverability of the par value rather than recognizing temporary declines in value. As of September 30, 2024, the Company determined that there was no impairment on its other investment securities. The following is the amortized cost and carrying value of other investments (in thousands) September 30, December 31, 2024 2023 Federal Reserve Bank stock $ 9,184 $ 9,526 Federal Home Loan Bank stock 10,818 3,786 First National Bankers Bank stock 350 350 Total $ 20,352 $ 13,662

Loans and Leases and Allowance

Loans and Leases and Allowance for Credit Losses	9 Months Ended
Loans and Leases and Allowance for Credit Losses	Sep. 30, 2024
Receivables [Abstract]
Loans and Leases and Allowance for Credit Losses	Note 4. Loans and Leases and Allowance for Credit Losses Portfolio Segmentation: Major categories of loans and leases are summarized as follows (in thousands) September 30, December 31, 2024 2023 Commercial real estate $ 1,899,785 $ 1,739,205 Consumer real estate 690,504 649,867 Construction and land development 315,006 327,185 Commercial and industrial 731,600 645,918 Leases 67,052 68,752 Consumer and other 13,531 13,535 Total loans and leases 3,717,478 3,444,462 Less: Allowance for credit losses (35,609) (35,066) Loans and leases, net $ 3,681,869 $ 3,409,396 The loan and lease portfolio is disaggregated into segments. There are six loan and lease portfolio segments which include commercial real estate, consumer real estate, construction and land development, commercial and industrial, leases, and consumer and other. The following describe risk characteristics relevant to each of the portfolio segments: Commercial Real Estate: Consumer Real Estate: Construction and Land Development: Commercial and Industrial: Leases: Consumer and Other: The following tables detail the changes in the allowance for credit losses by loan and lease classification (in thousands) Three Months Ended September 30, 2024 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 15,630 $ 7,543 $ 3,496 $ 7,234 $ 670 $ 117 $ 34,690 Charged-off loans and leases — — — (430) (924) (72) (1,426) Recoveries of charge-offs 1 — — 40 8 23 72 Provision charged to expense (1) (57) (14) 222 785 1,291 46 2,273 Ending balance $ 15,574 $ 7,529 $ 3,718 $ 7,629 $ 1,045 $ 114 $ 35,609 Three Months Ended September 30, 2023 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 14,314 $ 6,748 $ 5,446 $ 5,504 $ 586 $ 149 $ 32,747 Charged-off loans and leases — (9) — (179) (143) (86) (417) Recoveries of charge-offs 2 4 — 48 — 19 73 Provision charged to expense (2) 691 413 (369) 307 201 41 1,284 Ending balance $ 15,007 $ 7,156 $ 5,077 $ 5,680 $ 644 $ 123 $ 33,687 Nine Months Ended September 30, 2024 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 15,264 $ 7,249 $ 4,874 $ 6,924 $ 640 $ 115 $ 35,066 Charged-off loans and leases — — (441) (853) (1,246) (263) (2,803) Recoveries of charge-offs 34 4 — 136 8 73 255 Provision charged to expense (1) 276 276 (715) 1,422 1,643 189 3,091 Ending balance $ 15,574 $ 7,529 $ 3,718 $ 7,629 $ 1,045 $ 114 $ 35,609 Nine Months Ended September 30, 2023 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 10,821 $ 4,028 $ 3,059 $ 3,997 $ 1,293 $ 136 $ 23,334 Impact of adopting ASU 2016-13 879 1,952 2,145 1,451 (683) 13 5,757 Purchased credit-deteriorated gross up 2,652 166 25 27 28 — 2,898 Charged-off loans and leases — (9) — (387) (211) (332) (939) Recoveries of charge-offs 5 13 25 153 — 187 383 Provision charged to expense (2) 650 1,006 (177) 439 217 119 2,254 Ending balance $ 15,007 $ 7,156 $ 5,077 $ 5,680 $ 644 $ 123 $ 33,687 (1) In the provision expense in the consolidated statements of income there was a provision of $302 thousand and a release of $73 thousand unfunded commitments through the provision for credit losses not reflected in the three and nine months ended September 30, 2024. (2) In the provision expense in the consolidated statements of income was a release of $489 thousand and $796 thousand of unfunded commitments through the provision for credit losses not reflected in the three and nine months ended September 30, 2023. We maintain the allowance for credit losses at a level that we deem appropriate to adequately cover the expected credit loss in the loan and lease portfolio. Our provision for credit losses on loan and lease for the three and nine months ended September 30, 2024, is $2.3 million and $3.1 million, respectively, and $1.3 million and $2.3 million, during the three and nine months ended September 30, 2023, respectively. As of September 30, 2024, and December 31, 2023, our allowance for credit losses was $35.6 million and $35.1 million, respectively, which we deemed to be adequate at each of the respective dates. Our allowance for credit losses as a percentage of total loans and leases was 0.96% at September 30, 2024, and 1.02% at December 31, 2023. A description of the general characteristics of the risk grades used by the Company is as follows: Pass: Watch: Special Mention: Substandard: Doubtful: important and reasonably specific factors that may work to the advantage and strengthening of the exposure, its classification as an estimated loss is deferred until its more exact status may be determined. Uncollectible: The Company evaluates the loan risk grading system definitions and allowance for credit loss methodology on an ongoing basis. The following tables outline the amount of each loan and lease classification and the amount categorized into each risk rating based on year of origination as of September 30, 2024, and December 31, 2023 (in thousands) September 30, 2024 Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Converted 2024 2023 2022 2021 2020 Prior Loans to Term Total Commercial real estate Pass $ 236,517 $ 264,292 $ 599,952 $ 392,605 $ 158,693 $ 200,108 $ 14,092 $ 899 $ 1,867,158 Watch - 7,293 5,192 1,883 2,600 6,911 557 - 24,436 Special mention - - 3,153 - - - - - 3,153 Substandard 485 342 - 3,317 303 591 - - 5,038 Doubtful - - - - - - - - - Total commercial real estate 237,002 271,927 608,297 397,805 161,596 207,610 14,649 899 1,899,785 YTD gross charge-offs - - - - - - - - - Consumer real estate Pass 85,179 112,549 159,602 85,817 49,505 68,295 122,522 1,463 684,932 Watch - 82 - 250 110 105 1,157 - 1,704 Special mention - - - - - 51 - - 51 Substandard 189 - - 176 - 3,225 227 - 3,817 Doubtful - - - - - - - - - Total consumer real estate 85,368 112,631 159,602 86,243 49,615 71,676 123,906 1,463 690,504 YTD gross charge-offs - - - - - - - - - Construction and land development Pass 150,971 79,728 48,854 6,443 2,222 9,956 8,618 983 307,775 Watch 2,170 956 106 3,231 - - - - 6,463 Special mention 558 - - - - - - - 558 Substandard - - - 72 - 138 - - 210 Doubtful - - - - - - - - - Total construction and land development 153,699 80,684 48,960 9,746 2,222 10,094 8,618 983 315,006 YTD gross charge-offs - - - - (441) - - - (441) Commercial and industrial Pass 97,216 135,390 146,669 47,162 18,926 28,823 246,985 3,091 724,262 Watch 109 125 127 4,209 13 - 1,600 92 6,275 Special mention - - - - - - - - - Substandard - 159 455 200 129 76 20 24 1,063 Doubtful - - - - - - - - - Total commercial and industrial 97,325 135,674 147,251 51,571 19,068 28,899 248,605 3,207 731,600 YTD gross charge-offs - (618) (235) - - - - - (853) Leases Pass 21,003 20,591 18,741 4,841 1,420 456 - - 67,052 Watch - - - - - - - - - Special mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total leases 21,003 20,591 18,741 4,841 1,420 456 - - 67,052 YTD gross charge-offs (29) (602) (585) (1) (1) (28) - - (1,246) Consumer and other Pass 3,966 2,585 1,121 470 282 243 4,853 - 13,520 Watch 5 - - - - - - - 5 Special mention - - - - - - - - - Substandard - - 2 - - 4 - - 6 Doubtful - - - - - - - - - Total consumer and other 3,971 2,585 1,123 470 282 247 4,853 - 13,531 YTD gross charge-offs (5) (72) (54) (30) (45) (57) - - (263) Total loans Pass 594,852 615,135 974,939 537,338 231,048 307,881 397,070 6,436 3,664,699 Watch 2,284 8,456 5,425 9,573 2,723 7,016 3,314 92 38,883 Special mention 558 - 3,153 - - 51 - - 3,762 Substandard 674 501 457 3,765 432 4,034 247 24 10,134 Doubtful - - - - - - - - - Total loans $ 598,368 $ 624,092 $ 983,974 $ 550,676 $ 234,203 $ 318,982 $ 400,631 $ 6,552 $ 3,717,478 Total YTD gross charge-offs $ (34) $ (1,292) $ (874) $ (31) $ (487) $ (85) $ - $ - $ (2,803) December 31, 2023 Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Converted 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial real estate Pass $ 237,110 $ 578,227 $ 433,505 $ 181,374 $ 134,495 $ 106,315 $ 15,132 $ 6,690 $ 1,692,848 Watch 22,295 1,267 1,950 921 4,426 2,926 - 3,500 37,285 Special mention - 3,215 - - - - - - 3,215 Substandard 903 - 3,932 310 282 430 - - 5,857 Doubtful - - - - - - - - - Total commercial real estate 260,308 582,709 439,387 182,605 139,203 109,671 15,132 10,190 1,739,205 YTD gross charge-offs - - - - - - - - - Consumer real estate Pass 123,203 174,755 98,460 53,688 33,598 48,378 107,949 3,026 643,057 Watch 171 - 258 116 - 55 1,581 - 2,181 Special mention - - - - - 53 - - 53 Substandard 196 824 176 253 164 2,850 113 - 4,576 Doubtful - - - - - - - - - Total consumer real estate 123,570 175,579 98,894 54,057 33,762 51,336 109,643 3,026 649,867 YTD gross charge-offs - - - - - (9) - - (9) Construction and land development Pass 113,752 115,032 23,823 2,749 5,056 6,595 40,667 7,489 315,163 Watch 6,670 3,233 607 - - 1 - - 10,511 Special mention 437 - - - - - - - 437 Substandard - - 35 620 - 419 - - 1,074 Doubtful - - - - - - - - - Total construction and land development 120,859 118,265 24,465 3,369 5,056 7,015 40,667 7,489 327,185 YTD gross charge-offs - - - - - - - - - Commercial and industrial Pass 168,957 162,799 62,796 22,639 9,135 25,207 185,619 7,270 644,422 Watch 54 15 13 - - - 120 83 285 Special mention - - - - - - - - - Substandard 193 614 200 129 75 - - - 1,211 Doubtful - - - - - - - - - Total commercial and industrial 169,204 163,428 63,009 22,768 9,210 25,207 185,739 7,353 645,918 YTD gross charge-offs (75) (274) (50) (183) - - (2) - (584) Leases Pass 28,922 26,658 8,658 3,603 703 208 - - 68,752 Watch - - - - - - - - - Special mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total leases 28,922 26,658 8,658 3,603 703 208 - - 68,752 YTD gross charge-offs (122) (193) (18) - (12) - - - (345) Consumer and other Pass 5,926 2,049 841 373 132 206 3,931 67 13,525 Watch - - - - 10 - - - 10 Special mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total consumer and other 5,926 2,049 841 373 142 206 3,931 67 13,535 YTD gross charge-offs (40) (135) (74) (54) (33) (89) - - (425) Total loans Pass 677,870 1,059,520 628,083 264,426 183,119 186,909 353,298 24,542 3,377,767 Watch 29,190 4,515 2,828 1,037 4,436 2,982 1,701 3,583 50,272 Special mention 437 3,215 - - - 53 - - 3,705 Substandard 1,292 1,438 4,343 1,312 521 3,699 113 - 12,718 Doubtful - - - - - - - - - Total loans $ 708,789 $ 1,068,688 $ 635,254 $ 266,775 $ 188,076 $ 193,643 $ 355,112 $ 28,125 $ 3,444,462 Total YTD gross charge-offs $ (237) $ (602) $ (142) $ (237) $ (45) $ (98) $ (2) $ - $ (1,363) Past Due Loans and Leases: A loan or lease is considered past due if any required principal and interest payments have not been received as of the date such payments were required to be made under the terms of the loan or lease agreement. Generally, management places a loan or lease on nonaccrual when there is a clear indicator that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan or lease is 90 days past due. The following tables present an aging analysis of our loan and lease portfolio (in thousands) September 30, 2024 90 Days 30-59 Days 60-89 Days or More Total Loans Not Total Past Due Past Due Past Due Past Due Past Due Loans Commercial real estate $ 1,909 $ 37 $ 802 $ 2,748 $ 1,897,037 $ 1,899,785 Consumer real estate 596 709 387 1,692 688,812 690,504 Construction and land development — — 41 41 314,965 315,006 Commercial and industrial 454 — 1,653 2,107 729,493 731,600 Leases 1,814 812 1,601 4,227 62,825 67,052 Consumer and other 85 18 16 119 13,412 13,531 Total $ 4,858 $ 1,576 $ 4,500 $ 10,934 $ 3,706,544 $ 3,717,478 December 31, 2023 90 Days 30-59 Days 60-89 Days or More Total Loans Not Total Past Due Past Due Past Due Past Due Past Due Loans Commercial real estate $ 52 $ 270 $ 1,660 $ 1,982 $ 1,737,223 1,739,205 Consumer real estate 2,216 1,347 561 4,124 645,743 649,867 Construction and land development 631 — 620 1,251 325,934 327,185 Commercial and industrial 956 330 2,286 3,572 642,346 645,918 Leases 1,208 132 212 1,552 67,200 68,752 Consumer and other 80 9 98 187 13,348 13,535 Total $ 5,143 $ 2,088 $ 5,437 $ 12,668 $ 3,431,794 $ 3,444,462 The table below presents the amortized cost basis of loans on nonaccrual status and loans past due 90 or more days and still accruing interest at September 30, 2024 and December 31, 2023. Also presented is the balance of loans on nonaccrual status at September 30, 2024 and December 31, 2023, for which there was no related allowance for credit losses is recorded (in thousands) : September 30, 2024 December 31, 2023 Total Nonaccrual Loans Past Due Total Nonaccrual Loans Past Due Nonaccrual With No Allowance Over 90 Days Nonaccrual With No Allowance Over 90 Days Loans for Credit Losses Still Accruing Loans for Credit Losses Still Accruing Commercial real estate $ 1,416 $ 802 $ — $ 2,044 $ 1,352 $ — Consumer real estate 3,242 1,800 — 2,647 1,562 — Construction and land development 41 — — 620 — — Commercial and industrial 1,990 — — 2,480 160 — Leases 2,626 — 156 140 — 72 Consumer and other 4 — 16 — — 98 Total $ 9,319 $ 2,602 $ 172 $ 7,931 $ 3,074 $ 170 The following table presents the amortized cost basis of collateral-dependent loans, which are individually evaluated to determine expected credit losses (in thousands) : September 30, 2024 Real Estate Other Total Commercial real estate $ 4,353 $ — $ 4,353 Consumer real estate 2,096 — 2,096 Construction and land development — — — Commercial and industrial — 859 859 Leases — 534 534 Consumer and other — — — Total $ 6,449 $ 1,393 $ 7,842 December 31, 2023 Real Estate Other Total Commercial real estate $ 5,155 $ — $ 5,155 Consumer real estate 2,756 — 2,756 Construction and land development 1,411 — 1,411 Commercial and industrial — 1,018 1,018 Leases — — — Consumer and other — — — Total $ 9,322 $ 1,018 $ 10,340 Loan Modifications to Borrowers Experiencing Financial Difficulty: The table below shows the amortized cost of loans and leases made to borrowers experiencing financial difficulty that were modified during the three and nine months ended September 30, 2024 and 2023, respectively. (dollars in thousands) Payment Delay Payment Term and Term Three Months Ended September 30, 2024 Delay Extension Extension Total Commercial real estate $ — $ — $ — $ — Consumer real estate — 83 — 83 Construction and land development — — — — Commercial and industrial — 27 — 27 Leases — — — — Consumer and other — — — — Total $ — $ 110 $ — $ 110 Nine Months Ended September 30, 2024 Commercial real estate $ — $ 226 $ — $ 226 Consumer real estate — 83 — 83 Construction and land development — — — — Commercial and industrial — 27 — 27 Leases — — — — Consumer and other — — — — Total $ — $ 336 $ — $ 336 Payment Delay Payment Term and Term Three Months Ended September 30, 2023 Delay Extension Extension Total Commercial real estate $ — $ 528 $ — $ 528 Consumer real estate — 514 — 514 Construction and land development — 748 — 748 Commercial and industrial — — — — Leases — — — — Consumer and other — — — — Total $ — $ 1,790 $ — $ 1,790 Nine Months Ended September 30, 2023 Commercial real estate $ 403 $ 566 $ — $ 969 Consumer real estate — 514 — 514 Construction and land development — 748 — 748 Commercial and industrial 63 — 153 216 Leases — — — — Consumer and other — — — — Total $ 466 $ 1,828 $ 153 $ 2,447 The following table summarizes the financial impacts of loan modifications made to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2024 and 2023, respectively. (dollars in thousands) Weighted-Average Term Weighted-Average Extension Total Payment Three Months Ended September 30, 2024 (in months) Delay Commercial real estate — $ — Consumer real estate 62 — Construction and land development — — Commercial and industrial 38 — Leases — — Consumer and other — — Nine Months Ended September 30, 2024 Commercial real estate 64 $ — Consumer real estate 62 — Construction and land development — — Commercial and industrial 38 — Leases — — Consumer and other — — Weighted-Average Term Weighted-Average Extension Total Payment Three Months Ended September 30, 2023 (in months) Delay Commercial real estate 12 $ — Consumer real estate 20 — Construction and land development 9 — Commercial and industrial — — Leases — — Consumer and other — — Nine Months Ended September 30, 2023 Commercial real estate 23 $ 23 Consumer real estate 15 — Construction and land development 9 — Commercial and industrial 30 7 Leases — — Consumer and other — — The table below shows an age analysis of loans and leases made to borrowers experiencing financial difficulty that were modified in the last twelve months, (in thousands) September 30, 2024 90 Days 30-89 Days or More Current Past Due Past Due Nonaccrual Total Commercial real estate $ 637 $ 55 $ — $ 398 $ 1,090 Consumer real estate 354 — — 176 530 Construction and land development 2,307 — — — 2,307 Commercial and industrial 16 — — 169 185 Leases — — — — — Consumer and other — — — — — Total $ 3,314 $ 55 $ — $ 743 $ 4,112 Foreclosure Proceedings and Balances : As of September 30, 2024, there was no residential real estate property secured by real estate included in other real estate owned and there were no residential real estate loans in the process of foreclosure.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
Goodwill and Intangible Assets	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Note 5. Goodwill and Intangible Assets In accordance with FASB ASC No. 2021-03, “Goodwill and Other (Topic 350) The Company’s other intangible assets consist of core deposit intangibles, insurance agency customer relationships and insurance agency tradename. They are initially recognized based on a valuation performed as of the consummation date. The core deposit intangible is amortized over the average remaining life of the acquired customer deposits, the insurance agency customer relationships are amortized over 14 years and the insurance agency tradename is amortized over five years. The carrying amount of goodwill at September 30, 2024, and December 31, 2023, was $96.1 million. Other intangible assets as of the dates indicated is summarized below (in thousands) Core Deposit Customer Relationships Tradename Amortized other intangible assets: Intangibles Intangibles Intangibles Total September 30, 2024: Beginning balance January 1, 2024, gross $ 17,470 $ 5,670 $ 63 $ 23,203 Less: accumulated amortization (11,021) (2,940) (63) (14,024) Balance, September 30, 2024, other intangible assets, net $ 6,449 $ 2,730 $ - $ 9,179 December 31, 2023: Beginning balance January 1, 2023, gross $ 17,470 $ 5,670 $ 63 $ 23,203 Less: accumulated amortization (9,758) (2,379) (63) (12,200) Balance, December 31, 2023, other intangible assets, net $ 7,712 $ 3,291 $ - $ 11,003 The aggregate amortization expense for other intangible assets for the three and nine months ended September 30, 2024, was $604 thousand and $1.8 million, respectively, and for the three and nine months ended September 30, 2023, was $647 thousand and $2.0 million, respectively. As of September 30, 2024, the estimated aggregate amortization expense for future periods for intangibles is as follows (in thousands) Remainder of 2024 $ 600 2025 2,256 2026 2,086 2027 1,904 2028 1,139 Thereafter 1,194 Total $ 9,179

Borrowings, Line of Credit and

Borrowings, Line of Credit and Subordinated Debt	9 Months Ended
Borrowings, Line of Credit and Subordinated Debt	Sep. 30, 2024
Borrowings, Line of Credit and Subordinated Debt [Abstract]
Borrowings, Line of Credit and Subordinated Debt	Note 6. Borrowings, Line of Credit and Subordinated Debt Borrowings: At September 30, 2024, total borrowings were $9.0 million compared to $13.1 million at December 31, 2023. Borrowings consist of the following (in thousands) September 30, December 31, 2024 2023 Securities sold under customer repurchase agreements $ 3,997 $ 5,078 Other borrowings 5,000 8,000 Total $ 8,997 $ 13,078 Securities Sold Under Agreements to Repurchase: Securities sold under repurchase agreements, which are secured borrowings, generally mature within one The Company had securities sold under agreements to repurchase with commercial checking customers which were secured by government agency securities. The carrying value of investment securities pledged as collateral under repurchase agreements was $6.6 million and $7.6 million at September 30, 2024 and December 31, 2023, respectively. The average balance of repurchase agreements during the nine-month period ended September 30, 2024, and 2023 was $4.8 million and $5.0 million, respectively. The maximum month-end outstanding balance for the nine-month period ended September 30, 2024, and 2023 was $5.8 million and $6.1 million, respectively. Other Borrowings: The Company has a revolving line of credit for an aggregate amount of $35 million. The maturity of the line of credit is February 1, 2025. At September 30, 2024, $5.0 million was outstanding under the line of credit, and $30.0 million of the line of credit remained available to the Company. Subordinated Debt: On September 28, 2018, the Company issued $40 million of 5.625% fixed-to-floating rate subordinated notes (the "Notes"), which were outstanding as of September 30, 2024 and December 31, 2023. Unamortized debt issuance cost was $337 thousand and $401 thousand at September 30, 2024 and December 31, 2023, respectively. The Notes initially bore interest at a rate of 5.625% per annum from and including September 28, 2018, to but excluding October 2, 2023, with interest during this period payable semi-annually in arrears. As of October 2, 2023, to but excluding the maturity date or early redemption date, the interest rate has, with the sunset of the London Inter-bank Offered Rate, reset quarterly to an annual floating rate equal to three-month Chicago Mercantile Exchange published term Secured Overnight Financing Rate (“ SOFR The Notes’ unamortized debt issuance costs totaled $337 thousand at September 30, 2024 and will be amortized through the Notes’ maturity date. Amortization expense totaled $21 thousand and $63 thousand for the three and nine months ended September 30, 2024, and 2023, respectively. On September 1, 2021, the Company acquired $2.5 million of subordinated notes (“sub-debt”) from the acquisition of Sevier County Bancshares, Inc. The sub-debt bears interest at a rate of 6.75% per annum until August 14, 2024, with the interest during this period payable semi-annually in arrears. On August 14, 2024, the Company redeemed this sub-debt in whole.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
Employee Benefit Plans	Sep. 30, 2024
Defined Benefit Plan [Abstract]
Employee Benefit Plans	Note 7. Employee Benefit Plans 401(k) Plan: The Company provides a deferred salary reduction plan (“Plan”) under Section 401(k) of the Internal Revenue Code covering substantially all employees. After 90 days of service, the Company matches 100% of employee contributions up to 3% of compensation and 50% of employee contributions on the next 2% of compensation. The Company’s contribution to the Plan for the three and nine month periods ending September 30, 2024, was $504 thousand and $1.5 million, respectively. The Company’s contribution to the Plan for the three and nine months ended September 30, 2023, was $475 thousand and $1.4 million, respectively. Equity Incentive Plans: The Compensation Committee of the Company’s board of directors may grant or award eligible participants stock options, restricted stock, restricted stock units, stock appreciation rights, and other stock-based awards or any combination of awards (collectively referred to herein as "Rights"). At September 30, 2024, the Company had one active equity incentive plan available for future grants, the 2015 Stock Incentive Plan, which has 1,595,020 Rights available for future grants or awards. The Company’s 2015 Stock Incentive Plan has 10,148 Rights issued. Stock Options: A summary of the status of stock option plans is presented in the following table: Weighted Average Exercisable Number Price Outstanding at December 31, 2023 16,340 $ 13.55 Granted — — Exercised (6,192) 11.09 Forfeited — — Outstanding at September 30, 2024 10,148 $ 15.05 Information pertaining to stock options outstanding at September 30, 2024, is as follows: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 15.05 10,148 1.00 years $ 15.05 10,148 $ 15.05 Outstanding, end of period 10,148 1.00 years $ 15.05 10,148 $ 15.05 The Company did not recognize any stock option-based compensation expense during the three and nine months ended September 30, 2024, and 2023, respectively, as all stock options issued are fully vested, and no future compensation cost will be recognized related to nonvested stock-based compensation arrangements granted under the Plan. Stock options of 1,692 and 6,192 shares were exercised during the three and nine month periods ended September 30, 2024, respectively. No stock options were exercised during the three months ended September 30, 2023. Stock options of 15,705 shares were exercised during the nine month period ended September 30, 2023. The income tax benefit recognized for the exercise of options during the three and nine months ended September 30, 2024, was a benefit of $0 and $14 thousand, respectively, and for the nine months ended September 30, 2023, a benefit of $60 thousand. The intrinsic value of options exercised during the three and nine months ended September 30, 2024, was $15 thousand and $69 thousand, respectively. No stock options were exercised during the three months ended September 30, 2023. The intrinsic value of options exercised during the nine months ended September 30, 2023, was $242 thousand. The aggregate intrinsic value of total options outstanding and exercisable options at September 30, 2024, was $143 thousand. Cash received from options exercised under all share-based payment arrangements for the nine months ended September 30, 2024, was $68 thousand. Restricted Stock Awards: A summary of the activity of the Company’s unvested restricted stock awards for the period ended September 30, 2024, is presented below: Weighted Average Grant-Date Number Fair Value Balance at December 31, 2023 171,770 $ 22.22 Granted 79,643 24.04 Vested (51,236) 21.74 Forfeited/expired (3,309) 24.75 Balance at September 30, 2024 196,868 $ 23.04 The Company measures the fair value of restricted stock awards based on the price of the Company’s common stock on the grant date, and compensation expense is recorded over the vesting period. The compensation expense for restricted stock awards during the three and nine months ended September 30, 2024, was $372 thousand and $1.3 million, respectively, and was $271 thousand and $1.2 million, during the three and nine months ended September 30, 2023, respectively. As of September 30, 2024, there was $2.1 million of unrecognized compensation cost related to non-vested restricted stock awards granted under the plan. The cost is expected to be recognized over a weighted average period of 2.15 years. The grant-date fair value of restricted stock awards vested was $1.1 million for the nine months ended September 30, 2024. Stock Appreciation Rights (“SARs”): A summary of the status of SARs plans is presented in the following table: Weighted Average Number Exercisable Price Outstanding at December 31, 2023 20,000 $ 20.70 Granted — — Exercised (16,000) 20.70 Forfeited — — Outstanding at September 30, 2024 4,000 $ 20.70 Information pertaining to SARs outstanding at September 30, 2024, is as follows: SARs Outstanding SARs Exercisable Weighted- Average Weighted- Remaining Average Weighted- Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 20.70 4,000 0.25 years $ 20.70 4,000 $ 20.70 Outstanding, end of period 4,000 0.25 years $ 20.70 4,000 $ 20.70 SARs compensation expense of $41 thousand and $7 thousand was recognized for the three and nine months ended September 30, 2024, respectively, and $5 thousand and ($118) thousand for the three and nine months ended September 30, 2023. The credit adjustment for the nine month periods ended September 30, 2023, was due to adjustments related to the fair value evaluation of SARs.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8. Commitments and Contingent Liabilities The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing and depository needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Such commitments involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized on the balance sheet. The majority of all commitments to extend credit are variable rate instruments while the standby letters of credit are primarily fixed rate instruments. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments as it does for on-balance sheet instruments. A summary of the Company’s total contractual amount for all off-balance sheet commitments are as follows (in thousands) September 30, December 31, 2024 2023 Commitments to extend credit $ 780,576 $ 716,951 Standby letters of credit 29,280 7,611 At September 30, 2024, and December 31, 2023, the allowance for credit losses for these off-balance sheet commitments was $2.3 million and $2.4 million, respectively. The expense (credit) related to the allowance for off-balance sheet commitments during the three and nine months ended September 30, 2024, was $302 thousand and ($73) thousand, respectively, and was ($489) thousand and ($795) thousand, respectively, during the three and nine months ended September 30, 2023, respectively. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property and equipment, residential real estate, and income-producing commercial properties. Standby letters of credit issued by the Company are conditional commitments to guarantee the performance of a customer to a third party. Those letters of credit are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral held varies and is required in instances which the Company deems necessary. At September 30, 2024 and December 31, 2023, the carrying amount of liabilities related to the Company’s obligation to perform under standby letters of credit was insignificant. The Company is subject in the normal course of business to various pending and threatened legal proceedings in which claims for monetary damages are asserted. Management, after consultation with legal counsel, does not anticipate that the aggregate ultimate liability arising out of litigation pending or threatened against the Company will be material to the Company’s consolidated financial position. On an on-going basis, the Company assesses any potential liabilities or contingencies in connection with such legal proceedings. For those matters where it is deemed probable that the Company will incur losses and the amount of the losses can be reasonably estimated, the Company would record an expense and corresponding liability in its consolidated financial statements.

Fair Value Disclosures

Fair Value Disclosures	9 Months Ended
Fair Value Disclosures	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Disclosures	Note 9. Fair Value Disclosures Determination of Fair Value: The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the “Fair Value Measurements and Disclosures” ASC Topic 820, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. ASC Topic 820 provides a consistent definition of fair value, which focuses on exit price in an orderly transaction between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact business at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions. Fair Value Hierarchy: In accordance with this guidance, the Company groups its financial assets and financial liabilities generally measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. Level 1 Level 2 – Level 3 – A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following methodologies were used by the Company in estimating fair value disclosures for financial instruments measured on a recurring basis: Securities available-for-sale Derivative financial instruments and interest rate swap agreements Recurring Measurements of Fair Value: The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis (in thousands) Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Description Fair Value (Level 1) (Level 2) (Level 3) September 30, 2024: Assets: Securities available-for-sale: U.S. Treasury $ 77,911 $ — $ 77,911 $ — U.S. Government-sponsored enterprises (GSEs) 42,566 — 42,566 — Municipal securities 18,097 — 18,097 — Other debt securities 40,232 — 40,232 — Mortgage-backed securities (GSEs) 322,530 — 322,530 — Total securities available-for-sale 501,336 — 501,336 — Derivative financial instruments and interest rate swap agreements 12,387 — 12,387 — Total assets at fair value $ 513,723 $ — $ 513,723 $ — Liabilities: Derivative financial instruments and interest rate swap agreements $ 14,023 $ — $ 14,023 $ — December 31, 2023: Assets: Securities available-for-sale: U.S. Treasury $ 76,033 $ — $ 76,033 $ — U.S. Government-sponsored enterprises (GSEs) 48,093 — 48,093 — Municipal securities 18,276 — 18,276 — Other debt securities 33,069 — 33,069 — Mortgage-backed securities (GSEs) 232,939 — 232,939 — Total securities available-for-sale 408,410 — 408,410 — Derivative financial instruments and interest rate swap agreements 12,821 — 12,821 — Total assets at fair value $ 421,231 $ — $ 421,231 $ — Liabilities: Derivative financial instruments and interest rate swap agreements $ 14,807 $ — $ 14,807 $ — During the nine months ending September 30, 2024, and twelve months ended December 31, 2023, there were no transfers between Level 1 and Level 2 or into our out of Level 3 in the fair value hierarchy. Assets Measured at Fair Value on a Nonrecurring Basis: Under certain circumstances management adjusts fair value for assets and liabilities although they are not measured at fair value on an ongoing basis. The following tables present the financial instruments carried on the consolidated balance sheets by caption and by level in the fair value hierarchy, for which a nonrecurring change in fair value has been recorded (in thousands) Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Fair Value (Level 1) (Level 2) (Level 3) September 30, 2024: Collateral-dependent loans $ 656 $ — $ — $ 656 Other real estate owned — — — — December 31, 2023: Collateral-dependent loans $ 1,295 $ — $ — $ 1,295 Other real estate owned 279 — — 279 For Level 3 assets measured at fair value on a non-recurring basis, the significant unobservable inputs used in the fair value measurements are presented below (dollars in thousands) Weighted Valuation Significant Other Average of Fair Value Technique Unobservable Input Input September 30, 2024: Collateral-dependent loans $ 656 Appraisal Appraisal discounts 79 % Other real estate owned — Appraisal Appraisal discounts — % December 31, 2023: Collateral-dependent loans $ 1,295 Appraisal Appraisal discounts 73 % Other real estate owned 279 Appraisal Appraisal discounts 33 % Collateral-dependent loans: Other real estate owned: appraisals are sometimes further discounted based on management’s historical knowledge, and/or changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts are typically significant unobservable inputs for determining fair value. In cases where the carrying amount exceeds the fair value, less estimated costs to sell, the difference is recognized in noninterest expense. Carrying value and estimated fair value: The carrying amount and estimated fair value of the Company’s financial instruments are as follows (in thousands) Fair Value Measurements Using Carrying Estimated Amount Level 1 Level 2 Level 3 Fair Value September 30, 2024: Assets: Cash and cash equivalents $ 192,914 $ 192,914 $ — $ — $ 192,914 Securities available-for-sale 501,336 — 501,336 — 501,336 Securities held-to-maturity 127,779 — 113,267 — 113,267 Other investments 20,352 N/A N/A N/A N/A Loans and leases, net and loans held for sale 3,687,673 — — 3,564,572 3,564,572 Derivative financial instruments and interest rate swap agreements 12,387 — 12,387 — 12,387 Liabilities: Noninterest-bearing demand deposits 863,949 — 863,949 — 863,949 Interest-bearing demand deposits 834,207 — 834,207 — 834,207 Money market and savings deposits 1,854,777 — 1,854,777 — 1,854,777 Time deposits 769,558 — 769,621 — 769,621 Borrowings 8,997 — 8,997 — 8,997 Subordinated debt 39,663 — — 37,860 37,860 Derivative financial instruments and interest rate swap agreements 14,023 — 14,023 — 14,023 December 31, 2023: Assets: Cash and cash equivalents $ 352,271 $ 352,271 $ — $ — $ 352,271 Securities available-for-sale 408,410 — 408,410 — 408,410 Securities held-to-maturity 281,236 — 262,538 262,538 Other investments 13,662 N/A N/A N/A N/A Loans and leases, net and loans held for sale 3,413,814 — — 3,308,980 3,308,980 Derivative financial instruments and interest rate swap agreements 12,821 — 12,821 — 12,821 Liabilities: Noninterest-bearing demand deposits 898,044 — 898,044 — 898,044 Interest-bearing demand deposits 1,006,915 — 1,006,915 — 1,006,915 Money market and savings deposits 1,812,427 — 1,812,427 — 1,812,427 Time deposits 550,468 — 548,397 — 548,397 Borrowings 13,078 — 13,078 — 13,078 Subordinated debt 42,099 — — 39,822 39,822 Derivative financial instruments and interest rate swap agreements 14,807 — 14,807 — 14,807 Limitations: Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Derivatives Financial Instrumen

Derivatives Financial Instruments	9 Months Ended
Derivatives Financial Instruments	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives Financial Instruments	Note 10. Derivatives designated as fair value hedges: Financial derivatives are reported at fair value in other assets or other liabilities. The accounting for changes in the fair value of a derivative depends on whether it has been designated and qualifies as part of a hedging relationship. For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative net investment hedge instrument as well as the offsetting gain or loss on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item. The Company utilizes interest rate swaps designated as fair value hedges to mitigate the effect of changing interest rates on the fair values of certain fixed rate securities designated as available-for-sale. The hedging strategy converts the fixed interest rates to SOFR-based variable interest rates. These derivatives are designated as partial term hedges covering specified periods of time prior to the maturity date of the hedged securities. The Company adopted ASU 2017-12, “ Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities A summary of the Company’s fair value hedge relationships for the periods presented are as follows (dollars in thousands) Weighted Average Balance Remaining Weighted Sheet Maturity Average Receive Notional Estimated Asset/Liability derivatives Location (In Years) Pay Rate Rate Amount Fair Value September 30, 2024: Interest rate swap agreements - securities Other liabilities 2.03 4.30 % SOFR $ 55,507 $ (955) December 31, 2023: Interest rate swap agreements - securities Other liabilities 3.40 4.25 % SOFR $ 27,050 $ (536) The effects of the Company’s fair value hedge relationships reported in interest income on taxable securities on the consolidated income statement were as follows (in thousands) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest income on taxable securities $ 5,091 $ 4,335 $ 14,710 $ 7,986 Effects of fair value hedge relationships 142 — 391 — Reported interest income on taxable securities $ 5,233 $ 4,335 $ 15,101 $ 7,986 Three Months Ended Nine Months Ended September 30, September 30, Gain (loss) on fair value hedging relationship 2024 2023 2024 2023 Interest rate swap agreements - securities: Hedged items $ (1,069) $ — $ (955) $ — Derivative designated as hedging instruments 1,069 — 955 — Carry amount of hedged assets - mortgage-backed securities 48,886 — 48,886 — Derivatives Designated as Cash Flow Hedges: The Company enters into interest rate derivative contracts on assets and liabilities that are designated as qualifying cash flow hedges. The Company hedges the exposure to variability in expected future cash flows attributable to changes in contractual specified interest rates. To qualify for hedge accounting, a formal assessment is prepared to determine whether the hedging relationship, both at inception and on an ongoing basis, is expected to be highly effective in offsetting cash flows attributable to the hedged risk. At inception, a statistical regression analysis is prepared to determine hedge effectiveness. At each reporting period thereafter, a statistical regression or qualitative analysis is performed. If it is determined that hedge effectiveness has not been or will not continue to be highly effective, then hedge accounting ceases and any gain or loss in accumulated other comprehensive income (“AOCI”) is recognized in earnings immediately. The cash flow hedges are recorded at fair value in other assets and liabilities on the consolidated balance sheets with changes in fair value recorded in AOCI, net of tax, see – Consolidated Statements of Comprehensive Income (Loss) At September 30, 2024 and December 31, 2023, cash flow hedges are as follows (in thousands) September 30, 2024 December 31, 2023 Balance Sheet Notional Estimated Balance Sheet Notional Estimated Location Amount Fair Value Location Amount Fair Value Cash flow hedges: Assets Other liabilities $ 50,000 $ (37) Other liabilities $ 100,000 $ (556) Assets Other assets 50,000 13 Other assets - - Liabilities Other liabilities 150,000 (636) Other liabilities 150,000 (881) Liabilities Other assets 25,000 2 Other assets 25,000 7 The following table presents the effect of fair value and cash flow hedge accounting on AOCI (in thousands) Derivatives in cash flow hedging relationships: Amount of Gain (Loss) Recognized on OCI on Derivative Location of Gain or (Loss) Recognized from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Three Months Ended September 30, 2024 Interest rate swaps - Assets $ 1,177 Interest income $ (203) Interest rate swaps - Liabilities (943) Interest expense 227 Three Months Ended September 30, 2023 Interest rate swaps - Assets $ (432) Interest income $ (173) Interest rate swaps - Liabilities 587 Interest expense 157 Nine Months Ended September 30, 2024 Interest rate swaps - Assets $ 532 Interest income $ (610) Interest rate swaps - Liabilities 240 Interest expense 724 Nine Months Ended September 30, 2023 Interest rate swaps - Assets $ (861) Interest income $ (275) Interest rate swaps - Liabilities 698 Interest expense 165 The following table presents the effect of fair value and cash flow hedge accounting on the income statement (in thousands) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Total interest income $ 64,159 $ 55,448 $ 185,633 $ 160,823 Effects of cash flow hedge relationships (203) (173) (610) (275) Reported total interest income $ 63,956 $ 55,275 $ 185,023 $ 160,548 Total interest expense $ 29,151 $ 24,426 $ 86,180 $ 62,150 Effects of cash flow hedge relationships (227) (157) (724) (165) Reported total interest expense $ 28,924 $ 24,269 $ 85,456 $ 61,985 Non-hedged derivatives: The Company provides a loan hedging program to certain loan customers. Through this program, the Company originates a variable rate loan with the customer. The Company and the customer will then enter into a fixed interest rate swap. Lastly, an identical offsetting swap is entered into by the Company with a dealer bank. These “back-to-back” swap arrangements are intended to offset each other and allow the Company to book a variable rate loan, while providing the customer with a contract for fixed interest payments. In these arrangements, the Company’s net cash flow is equal to the interest income received from the variable rate loan originated with the customer. These customer swaps are not designated as hedging At September 30, 2024 and December 31, 2023, interest rate swaps related to the Company’s loan hedging program that were outstanding are presented in the following table (in thousands) September 30, 2024 December 31, 2023 Notional Estimated Notional Estimated Amount Fair Value Amount Fair Value Interest rate swap agreements: Assets $ 360,003 $ 12,373 $ 294,133 $ 12,813 Liabilities 360,003 (12,373) 294,133 (12,813) The Company establishes limits and monitors exposures for customer swap positions. Any fees received to enter the swap agreements at inception are recognized in earnings when received and is included in noninterest income. Such fees were as follows (in thousands) : Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest rate swap agreements $ 1,103 $ 326 $ 1,378 $ 823 Collateral requirements: These derivative rate contracts have collateral requirements, both at inception of the trade and as the value of each derivative position changes. At September 30, 2024, collateral totaling $150 thousand and $390 thousand at December 31, 2023, was pledged to the derivative counterparties to comply with collateral requirements.

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2024
Leases [Abstract]
Leases	Note 11. Leases A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. The Company follows the guidance of ASU Topic 842. Substantially all of the leases in which the Company is the lessee are comprised of real estate for branches and office space with terms extending through 2044. All of our leases are classified as operating leases. Operating lease agreements are required to be recognized on the consolidated balance sheet as a right-of-use (“ROU”) asset and a corresponding lease liability. The following table represents the consolidated balance sheet classification of the Company’s ROU assets and lease liabilities. The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet (in thousands) September 30, December 31, Classification 2024 2023 Assets: Operating lease right-of-use assets Other assets $ 11,741 $ 9,894 Liabilities: Operating lease liabilities Other liabilities $ 12,240 $ 10,303 The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value of the minimum lease payments. The Company’s lease agreements often include one or more options to renew at the Company’s discretion. If, at lease inception, the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. As of September 30, 2024, the weighted average remaining lease term was 10.57 years and the weighted average discount rate was 3.48%. The following table represents lease costs and other lease information. As the Company elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance (in thousands) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Lease costs: Operating lease costs $ 492 $ 438 $ 1,411 $ 1,247 Variable lease costs 16 30 72 87 Total $ 508 $ 468 $ 1,483 $ 1,334 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 462 $ 393 $ 1,322 $ 1,142 Future minimum payments for operating leases with initial or remaining terms of one year or more as of September 30, 2024, were as follows (in thousands) Amounts Remainder of 2024 $ 452 2025 1,714 2026 1,599 2027 1,392 2028 1,388 Thereafter 8,562 Total future minimum lease payments 15,107 Amounts representing interest (2,867) Present value of net future minimum lease payments $ 12,240

Regulatory Matters

Regulatory Matters	9 Months Ended
Regulatory Matters	Sep. 30, 2024
Banking and Thrift [Abstract]
Regulatory Matters	Note 12. Regulatory Matters Regulatory Capital Requirements: The final rules implementing the Basel Committee on Banking Supervision’s capital guidelines for U.S. banks (“Basel III Rules”) became effective January 1, 2015. In order to avoid restrictions on capital distributions and discretionary bonus payments to executives, under the Basel III Rules, a covered banking organization is also required to maintain a “capital conservation buffer” in addition to its minimum risk-based capital requirements. This buffer is required to consist solely of common equity Tier 1 (“CET1”), and the buffer applies to all three risk-based measurements (CET1, Tier 1 capital and total capital). As of January 1, 2019, an additional amount of Tier 1 common equity equal to 2.5% of risk-weighted assets is required for compliance with the capital conservation buffer. The ratios for the Company and the Bank are currently sufficient to satisfy the fully phased-in conservation buffer. At September 30, 2024, the Company and the Bank exceeded the minimum regulatory requirements and exceeded the threshold for the “well capitalized” regulatory classification. In December 2018, the Board of Governors of the Federal Reserve System (the “Federal Reserve”), Office of the Comptroller of the Currency, and Federal Deposit Insurance Corporation (“FDIC”) issued a final rule revising regulatory capital rules in anticipation of the adoption of ASU 2016-13, Financial Instruments—Credit Losses Measurement of Credit Losses on Financial Instruments (Topic 326 Regulatory Restrictions on Dividends: Pursuant to Tennessee banking law, the Bank may not, without the prior consent of the Commissioner of the Tennessee Department of Financial Institutions (the “TDFI”), pay any dividends to the Company in a calendar year in excess of the total of the Bank’s retained net income for that year plus the retained net income for the preceding two years. Because this test involves a measure of net income, any charge on the Bank’s income statement, such as an impairment of goodwill, could impair the Bank’s ability to pay dividends to the Company. Under Tennessee corporate law, the Company is not permitted to pay dividends if, after giving effect to such payment, it would not be able to pay its debts as they become due in the usual course of business, or its total assets would be less than the sum of its total liabilities plus any amounts needed to satisfy any preferential rights if it were dissolving. In addition, in deciding whether to declare a dividend of any particular size, the Company’s board of directors must consider its and the Bank’s current and prospective capital, liquidity, and other needs. In addition to state law limitations on the Company’s ability to pay dividends, the Federal Reserve imposes limitations on the Company’s ability to pay dividends. Federal Reserve regulations limit dividends, stock repurchases and discretionary bonuses to executive officers if the Company’s regulatory capital is below the level of regulatory minimums plus the applicable capital conservation buffer. During the nine months ended September 30, 2024, the Bank paid $17.5 million in dividends to the Company, and the Company has paid a quarterly common stock dividend of $0.08 per share. The amount and timing of all future dividend payments by the Company, if any, is subject to discretion of the Company’s board of directors and will depend on the Company’s earnings, capital position, financial condition and other factors, including new regulatory capital requirements, as they become known to the Company. Regulatory Capital Levels: Actual and required capital levels at September 30, 2024, and December 31, 2023 are presented below (dollars in thousands) Minimum to be well capitalized under Minimum for prompt capital corrective action Actual adequacy purposes provisions 1 Amount Ratio Amount Ratio Amount Ratio September 30, 2024 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 469,276 11.62 % $ 323,034 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 406,264 10.06 % 242,275 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 406,264 10.06 % 181,706 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 2 406,264 8.44 % 192,472 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 471,875 11.69 % $ 322,834 8.00 % $ 403,542 10.00 % Tier 1 Capital (to Risk Weighted Assets) 440,593 10.92 % 242,125 6.00 % 322,834 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 440,593 10.92 % 181,594 4.50 % 262,302 6.50 % Tier 1 Capital (to Average Assets) 2 440,593 9.17 % 192,095 4.00 % 240,119 5.00 % December 31, 2023 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 448,050 11.80 % $ 303,658 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 385,795 10.16 % 227,744 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 385,795 10.16 % 170,808 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 385,795 8.27 % 186,672 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 456,134 12.02 % $ 303,680 8.00 % $ 379,600 10.00 % Tier 1 Capital (to Risk Weighted Assets) 427,559 11.26 % 227,760 6.00 % 303,680 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 427,559 11.26 % 170,820 4.50 % 246,740 6.50 % Tier 1 Capital (to Average Assets) 427,559 9.18 % 186,363 4.00 % 232,954 5.00 % 1 2

Other comprehensive income (los

Other comprehensive income (loss)	9 Months Ended
Other comprehensive income (loss)	Sep. 30, 2024
Equity [Abstract]
Other comprehensive income (loss)	Note 13. Other Comprehensive Income (Loss) The changes in each component of accumulated other comprehensive income (loss), presented net of tax, were as follows (in thousands) Three Months Ended September 30, 2024 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, June 30, 2024 $ (24,640) $ (582) $ 85 $ (661) $ (25,798) Other comprehensive income (loss) 9,043 — (689) 190 8,544 Reclassification of amounts included in net income — 25 (104) (16) (95) Net other comprehensive income (loss) during period 9,043 25 (793) 174 8,449 Ending balance, September 30, 2024 $ (15,597) $ (557) $ (708) $ (487) $ (17,349) Three Months Ended September 30, 2023 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, June 30, 2023 $ (33,132) $ (684) $ — $ (1,201) $ (35,017) Other comprehensive income (loss) (4,325) — — 115 (4,210) Reclassification of amounts included in net income 5,044 27 — — 5,071 Net other comprehensive income (loss) during period 719 27 — 115 861 Ending balance, September 30, 2023 $ (32,413) $ (657) $ — $ (1,086) $ (34,156) Nine Months Ended September 30, 2024 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, December 31, 2023 $ (23,818) $ (632) $ (397) $ (1,060) $ (25,907) Other comprehensive income (loss) 8,221 — (22) 657 8,856 Reclassification of amounts included in net income — 75 (289) (84) (298) Net other comprehensive income (loss) during period 8,221 75 (311) 573 8,558 Ending balance, September 30, 2024 $ (15,597) $ (557) $ (708) $ (487) $ (17,349) Nine Months Ended September 30, 2023 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, December 31, 2022 $ (33,616) $ (742) $ — $ (966) $ (35,324) Other comprehensive income (loss) (3,841) — — (120) (3,961) Reclassification of amounts included in net income 5,044 85 — — 5,129 Net other comprehensive income (loss) during period 1,203 85 — (120) 1,168 Ending balance, September 30, 2023 $ (32,413) $ (657) $ — $ (1,086) $ (34,156)

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 9,140	$ 2,067	$ 26,500	$ 22,403

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b51 Arrangement Modified	false
Non Rule 10b51 Arrangement Modified	false

Presentation of Financial Inf_2

Presentation of Financial Information (Policies)	9 Months Ended
Presentation of Financial Information (Policies)	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business: SmartFinancial, Inc. (the “Company,” “SmartFinancial,” “we,” “our” or “us”) is a bank holding company whose principal activity is the ownership and management of its wholly owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in East and Middle Tennessee, Alabama, and Florida. The Bank’s primary deposit products are noninterest-bearing and interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans.
Basis of Presentation and Accounting Estimates	Basis of Presentation and Accounting Estimates: The accounting and financial reporting policies of the Company and its wholly owned subsidiary conform to U.S. generally accepted accounting principles (“GAAP”) and reporting guidelines of banking regulatory authorities and regulators. The accompanying interim consolidated financial statements for the Company and its wholly owned subsidiary have not been audited. All material intercompany balances and transactions have been eliminated. In management’s opinion, all accounting adjustments necessary to accurately reflect the financial position and results of operations on the accompanying financial statements have been made. These adjustments are normal and recurring accruals considered necessary for a fair and accurate presentation. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for credit losses, the valuation of foreclosed assets and deferred taxes, the fair value of financial instruments, goodwill, and the fair value of assets acquired, and liabilities assumed in acquisitions. The results for interim periods are not necessarily indicative of results for the full year or any other interim periods. The following unaudited condensed financial statement notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes appearing in the Company’s annual report on Form 10-K for the year ended December 31, 2023.
Recently Issued and Adopted Accounting Pronouncements And Recently Issued Not Yet Effective Accounting Pronouncements	Recently Issued and Adopted Accounting Pronouncements: In June 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions , which clarifies that a contractual sale restriction should not be considered in measuring fair value. It also requires entities with investments in equity securities subject to contractual sale restrictions to disclose certain qualitative and quantitative information about such securities. The guidance is effective for public companies for fiscal years beginning after December 15, 2023. All other entities have an extra year to adopt; early adoption is permitted. ASU 2022-03 did not have an impact on the Company’s Consolidated Financial Statements. In March 2023, the FASB issued ASU 2023-01, “Leases (Topic 842): Common Control Arrangements.” ASU 2023-01 requires entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. ASU 2023-01 also provides certain practical expedients applicable to private companies and not-for-profit organizations. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-01 did not have an impact on the Company’s Consolidated Financial Statements. In March 2023, the FASB issued ASU No. 2023-02, “Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.” ASU 2023-02 is intended to improve the accounting and disclosures for investments in tax credit structures. ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-02 did not have an impact on the Company’s Consolidated Financial Statements. Recently Issued Not Yet Effective Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2023, as filed in its Annual Report on Form 10-K with the SEC. The following is a summary of recent authoritative pronouncements issued but not yet effective that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” ASU 2023-07 expands segment disclosure requirements for public entities to require disclosure of significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is assessing ASU 2023-07, and its adoption is not expected to have a significant impact on our Consolidated Financial Statements. In December 2023, FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” In March 2024, the SEC adopted the final rule under SEC Release No. 33-11275, “The Enhancement and Standardization of Climate-Related Disclosures for Investors”. This rule will require registrants to disclose certain climate-related information in registration statements and annual reports. Subsequent to adoption, a number of businesses and business groups filed petitions seeking a judicial review of the final rule, asserting that the SEC does not have the authority to promulgate it. In April 2024, the SEC issued an order staying its final rule pending completion of the judicial review of certain petitions consolidated in the U.S. Court of Appeals for the Eighth Circuit. The Company will continue to monitor the outcome of this judicial review.
Earnings Per Share	Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Basic earnings per share computation: Net income available to common shareholders $ 9,140 $ 2,067 $ 26,500 $ 22,403 Average common shares outstanding – basic 16,726,658 16,807,548 16,782,200 16,801,840 Basic earnings per share $ 0.55 $ 0.12 $ 1.58 $ 1.33 Diluted earnings per share computation: Net income available to common shareholders $ 9,140 $ 2,067 $ 26,500 $ 22,403 Average common shares outstanding – basic 16,726,658 16,807,548 16,782,200 16,801,840 Incremental shares from assumed conversions: Stock options and restricted stock 113,340 111,087 92,116 105,485 Average common shares outstanding - diluted 16,839,998 16,918,635 16,874,316 16,907,325 Diluted earnings per common share $ 0.54 $ 0.12 $ 1.57 $ 1.33

Securities (Tables)

Securities (Tables)	9 Months Ended
Securities (Tables)	Sep. 30, 2024
Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	September 30, 2024 Gross Gross Amortized Unrealized Unrealized Fair Available-for-sale: Cost Gains Losses Value U.S. Treasury $ 83,576 $ — $ (5,665) $ 77,911 U.S. Government-sponsored enterprises (GSEs) 41,964 710 (108) 42,566 Municipal securities 18,319 78 (300) 18,097 Other debt securities 42,254 243 (2,265) 40,232 Mortgage-backed securities (GSEs) 337,205 2,886 (17,561) 322,530 Total $ 523,318 $ 3,917 $ (25,899) $ 501,336 December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair Available-for-sale: Cost Gains Losses Value U.S. Treasury $ 84,307 $ — $ (8,274) $ 76,033 U.S. Government-sponsored enterprises (GSEs) 46,983 1,256 (146) 48,093 Municipal securities 18,616 135 (475) 18,276 Other debt securities 36,863 93 (3,887) 33,069 Mortgage-backed securities (GSEs) 254,288 588 (21,937) 232,939 Total $ 441,057 $ 2,072 $ (34,719) $ 408,410
Schedule of Held-to-maturity Securities Reconciliation	September 30, 2024 Gross Gross Amortized Unrealized Unrealized Fair Held-to-maturity: Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 48,423 $ — $ (5,643) $ 42,780 Municipal securities 51,913 — (5,779) 46,134 Mortgage-backed securities (GSEs) 27,443 — (3,090) 24,353 Total $ 127,779 $ — $ (14,512) $ 113,267 December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair Held-to-maturity: Cost Gains Losses Value U.S. Treasury $ 150,066 $ — $ (1,482) $ 148,584 U.S. Government-sponsored enterprises (GSEs) 49,336 — (7,143) 42,193 Municipal securities 52,680 — (6,178) 46,502 Mortgage-backed securities (GSEs) 29,154 — (3,895) 25,259 Total $ 281,236 $ — $ (18,698) $ 262,538
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of securities at September 30, 2024, by contractual maturity for non-mortgage-backed securities are shown below (in thousands) September 30, 2024 Amortized Fair Available-for-sale: Cost Value Due in one year or less $ 1,478 $ 1,451 Due from one year to five years 94,342 88,500 Due from five years to ten years 81,054 79,751 Due after ten years 9,239 9,104 186,113 178,806 Mortgage-backed securities 337,205 322,530 Total $ 523,318 $ 501,336 Held-to-maturity: Due in one year or less $ — $ — Due from one year to five years 736 706 Due from five years to ten years 50,443 44,997 Due after ten years 49,157 43,211 100,336 88,914 Mortgage-backed securities 27,443 24,353 Total $ 127,779 $ 113,267
Schedule of Unrealized Loss on Investments	The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities AFS and HTM have been in a continuous unrealized loss position (in thousands) September 30, 2024 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Available-for-sale: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Treasury $ — $ — — $ 77,911 $ (5,665) 9 $ 77,911 $ (5,665) 9 U.S. Government-sponsored enterprises (GSEs) 5,494 (9) 2 5,217 (99) 4 10,711 (108) 6 Municipal securities 546 (2) 1 11,582 (298) 17 12,128 (300) 18 Other debt securities 5,340 (36) 3 28,687 (2,229) 25 34,027 (2,265) 28 Mortgage-backed securities (GSEs) 44,736 (1,185) 20 171,441 (16,376) 83 216,177 (17,561) 103 Total $ 56,116 $ (1,232) 26 $ 294,838 $ (24,667) 138 $ 350,954 $ (25,899) 164 September 30, 2024 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Held-to-maturity: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Government-sponsored enterprises (GSEs) $ — $ — — $ 42,780 $ (5,643) 13 $ 42,780 $ (5,643) 13 Municipal securities — — — 46,134 (5,779) 35 46,134 (5,779) 35 Mortgage-backed securities (GSEs) — — — 24,353 (3,090) 5 24,353 (3,090) 5 Total $ — $ — — $ 113,267 $ (14,512) 53 $ 113,267 $ (14,512) 53 December 31, 2023 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Available-for-sale: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Treasury $ — $ — — $ 76,033 $ (8,274) 9 $ 76,033 $ (8,274) 9 U.S. Government-sponsored enterprises (GSEs) 9,743 (137) 3 1,482 (9) 3 11,225 (146) 6 Municipal securities 2,786 (2) 2 9,849 (473) 17 12,635 (475) 19 Other debt securities 2,986 (17) 2 29,057 (3,870) 26 32,043 (3,887) 28 Mortgage-backed securities (GSEs) 16,401 (229) 8 176,351 (21,708) 88 192,752 (21,937) 96 Total $ 31,916 $ (385) 15 $ 292,772 $ (34,334) 143 $ 324,688 $ (34,719) 158 December 31, 2023 Less than 12 Months 12 Months or Greater Total Gross Number Gross Number Gross Number Fair Unrealized of Fair Unrealized of Fair Unrealized of Held-to-maturity: Value Losses Securities Value Losses Securities Value Losses Securities U.S. Treasury $ — $ — — $ 148,584 $ (1,482) 4 $ 148,584 $ (1,482) 4 U.S. Government-sponsored enterprises (GSEs) — — — 42,194 (7,143) 13 42,194 (7,143) 13 Municipal securities — — — 46,500 (6,178) 35 46,500 (6,178) 35 Mortgage-backed securities (GSEs) — — — 25,258 (3,895) 5 25,258 (3,895) 5 Total $ — $ — — $ 262,536 $ (18,698) 57 $ 262,536 $ (18,698) 57
Schedule of Other Investments	The following is the amortized cost and carrying value of other investments (in thousands) September 30, December 31, 2024 2023 Federal Reserve Bank stock $ 9,184 $ 9,526 Federal Home Loan Bank stock 10,818 3,786 First National Bankers Bank stock 350 350 Total $ 20,352 $ 13,662

Loans and Leases and Allowanc_2

Loans and Leases and Allowance for Credit Losses (Tables)	9 Months Ended
Loans and Leases and Allowance for Credit Losses (Tables)	Sep. 30, 2024
Receivables [Abstract]
Schedule of Loans	Major categories of loans and leases are summarized as follows (in thousands) September 30, December 31, 2024 2023 Commercial real estate $ 1,899,785 $ 1,739,205 Consumer real estate 690,504 649,867 Construction and land development 315,006 327,185 Commercial and industrial 731,600 645,918 Leases 67,052 68,752 Consumer and other 13,531 13,535 Total loans and leases 3,717,478 3,444,462 Less: Allowance for credit losses (35,609) (35,066) Loans and leases, net $ 3,681,869 $ 3,409,396
Schedule of Allowance for Loan Losses	The following tables detail the changes in the allowance for credit losses by loan and lease classification (in thousands) Three Months Ended September 30, 2024 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 15,630 $ 7,543 $ 3,496 $ 7,234 $ 670 $ 117 $ 34,690 Charged-off loans and leases — — — (430) (924) (72) (1,426) Recoveries of charge-offs 1 — — 40 8 23 72 Provision charged to expense (1) (57) (14) 222 785 1,291 46 2,273 Ending balance $ 15,574 $ 7,529 $ 3,718 $ 7,629 $ 1,045 $ 114 $ 35,609 Three Months Ended September 30, 2023 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 14,314 $ 6,748 $ 5,446 $ 5,504 $ 586 $ 149 $ 32,747 Charged-off loans and leases — (9) — (179) (143) (86) (417) Recoveries of charge-offs 2 4 — 48 — 19 73 Provision charged to expense (2) 691 413 (369) 307 201 41 1,284 Ending balance $ 15,007 $ 7,156 $ 5,077 $ 5,680 $ 644 $ 123 $ 33,687 Nine Months Ended September 30, 2024 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 15,264 $ 7,249 $ 4,874 $ 6,924 $ 640 $ 115 $ 35,066 Charged-off loans and leases — — (441) (853) (1,246) (263) (2,803) Recoveries of charge-offs 34 4 — 136 8 73 255 Provision charged to expense (1) 276 276 (715) 1,422 1,643 189 3,091 Ending balance $ 15,574 $ 7,529 $ 3,718 $ 7,629 $ 1,045 $ 114 $ 35,609 Nine Months Ended September 30, 2023 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial Leases and Other Total Beginning balance $ 10,821 $ 4,028 $ 3,059 $ 3,997 $ 1,293 $ 136 $ 23,334 Impact of adopting ASU 2016-13 879 1,952 2,145 1,451 (683) 13 5,757 Purchased credit-deteriorated gross up 2,652 166 25 27 28 — 2,898 Charged-off loans and leases — (9) — (387) (211) (332) (939) Recoveries of charge-offs 5 13 25 153 — 187 383 Provision charged to expense (2) 650 1,006 (177) 439 217 119 2,254 Ending balance $ 15,007 $ 7,156 $ 5,077 $ 5,680 $ 644 $ 123 $ 33,687 (1) In the provision expense in the consolidated statements of income there was a provision of $302 thousand and a release of $73 thousand unfunded commitments through the provision for credit losses not reflected in the three and nine months ended September 30, 2024. (2) In the provision expense in the consolidated statements of income was a release of $489 thousand and $796 thousand of unfunded commitments through the provision for credit losses not reflected in the three and nine months ended September 30, 2023.
Loan Credit Quality Indicators	The following tables outline the amount of each loan and lease classification and the amount categorized into each risk rating based on year of origination as of September 30, 2024, and December 31, 2023 (in thousands) September 30, 2024 Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Converted 2024 2023 2022 2021 2020 Prior Loans to Term Total Commercial real estate Pass $ 236,517 $ 264,292 $ 599,952 $ 392,605 $ 158,693 $ 200,108 $ 14,092 $ 899 $ 1,867,158 Watch - 7,293 5,192 1,883 2,600 6,911 557 - 24,436 Special mention - - 3,153 - - - - - 3,153 Substandard 485 342 - 3,317 303 591 - - 5,038 Doubtful - - - - - - - - - Total commercial real estate 237,002 271,927 608,297 397,805 161,596 207,610 14,649 899 1,899,785 YTD gross charge-offs - - - - - - - - - Consumer real estate Pass 85,179 112,549 159,602 85,817 49,505 68,295 122,522 1,463 684,932 Watch - 82 - 250 110 105 1,157 - 1,704 Special mention - - - - - 51 - - 51 Substandard 189 - - 176 - 3,225 227 - 3,817 Doubtful - - - - - - - - - Total consumer real estate 85,368 112,631 159,602 86,243 49,615 71,676 123,906 1,463 690,504 YTD gross charge-offs - - - - - - - - - Construction and land development Pass 150,971 79,728 48,854 6,443 2,222 9,956 8,618 983 307,775 Watch 2,170 956 106 3,231 - - - - 6,463 Special mention 558 - - - - - - - 558 Substandard - - - 72 - 138 - - 210 Doubtful - - - - - - - - - Total construction and land development 153,699 80,684 48,960 9,746 2,222 10,094 8,618 983 315,006 YTD gross charge-offs - - - - (441) - - - (441) Commercial and industrial Pass 97,216 135,390 146,669 47,162 18,926 28,823 246,985 3,091 724,262 Watch 109 125 127 4,209 13 - 1,600 92 6,275 Special mention - - - - - - - - - Substandard - 159 455 200 129 76 20 24 1,063 Doubtful - - - - - - - - - Total commercial and industrial 97,325 135,674 147,251 51,571 19,068 28,899 248,605 3,207 731,600 YTD gross charge-offs - (618) (235) - - - - - (853) Leases Pass 21,003 20,591 18,741 4,841 1,420 456 - - 67,052 Watch - - - - - - - - - Special mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total leases 21,003 20,591 18,741 4,841 1,420 456 - - 67,052 YTD gross charge-offs (29) (602) (585) (1) (1) (28) - - (1,246) Consumer and other Pass 3,966 2,585 1,121 470 282 243 4,853 - 13,520 Watch 5 - - - - - - - 5 Special mention - - - - - - - - - Substandard - - 2 - - 4 - - 6 Doubtful - - - - - - - - - Total consumer and other 3,971 2,585 1,123 470 282 247 4,853 - 13,531 YTD gross charge-offs (5) (72) (54) (30) (45) (57) - - (263) Total loans Pass 594,852 615,135 974,939 537,338 231,048 307,881 397,070 6,436 3,664,699 Watch 2,284 8,456 5,425 9,573 2,723 7,016 3,314 92 38,883 Special mention 558 - 3,153 - - 51 - - 3,762 Substandard 674 501 457 3,765 432 4,034 247 24 10,134 Doubtful - - - - - - - - - Total loans $ 598,368 $ 624,092 $ 983,974 $ 550,676 $ 234,203 $ 318,982 $ 400,631 $ 6,552 $ 3,717,478 Total YTD gross charge-offs $ (34) $ (1,292) $ (874) $ (31) $ (487) $ (85) $ - $ - $ (2,803) December 31, 2023 Loans Amortized Cost Basis by Origination Year Revolving Loans Revolving Converted 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial real estate Pass $ 237,110 $ 578,227 $ 433,505 $ 181,374 $ 134,495 $ 106,315 $ 15,132 $ 6,690 $ 1,692,848 Watch 22,295 1,267 1,950 921 4,426 2,926 - 3,500 37,285 Special mention - 3,215 - - - - - - 3,215 Substandard 903 - 3,932 310 282 430 - - 5,857 Doubtful - - - - - - - - - Total commercial real estate 260,308 582,709 439,387 182,605 139,203 109,671 15,132 10,190 1,739,205 YTD gross charge-offs - - - - - - - - - Consumer real estate Pass 123,203 174,755 98,460 53,688 33,598 48,378 107,949 3,026 643,057 Watch 171 - 258 116 - 55 1,581 - 2,181 Special mention - - - - - 53 - - 53 Substandard 196 824 176 253 164 2,850 113 - 4,576 Doubtful - - - - - - - - - Total consumer real estate 123,570 175,579 98,894 54,057 33,762 51,336 109,643 3,026 649,867 YTD gross charge-offs - - - - - (9) - - (9) Construction and land development Pass 113,752 115,032 23,823 2,749 5,056 6,595 40,667 7,489 315,163 Watch 6,670 3,233 607 - - 1 - - 10,511 Special mention 437 - - - - - - - 437 Substandard - - 35 620 - 419 - - 1,074 Doubtful - - - - - - - - - Total construction and land development 120,859 118,265 24,465 3,369 5,056 7,015 40,667 7,489 327,185 YTD gross charge-offs - - - - - - - - - Commercial and industrial Pass 168,957 162,799 62,796 22,639 9,135 25,207 185,619 7,270 644,422 Watch 54 15 13 - - - 120 83 285 Special mention - - - - - - - - - Substandard 193 614 200 129 75 - - - 1,211 Doubtful - - - - - - - - - Total commercial and industrial 169,204 163,428 63,009 22,768 9,210 25,207 185,739 7,353 645,918 YTD gross charge-offs (75) (274) (50) (183) - - (2) - (584) Leases Pass 28,922 26,658 8,658 3,603 703 208 - - 68,752 Watch - - - - - - - - - Special mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total leases 28,922 26,658 8,658 3,603 703 208 - - 68,752 YTD gross charge-offs (122) (193) (18) - (12) - - - (345) Consumer and other Pass 5,926 2,049 841 373 132 206 3,931 67 13,525 Watch - - - - 10 - - - 10 Special mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total consumer and other 5,926 2,049 841 373 142 206 3,931 67 13,535 YTD gross charge-offs (40) (135) (74) (54) (33) (89) - - (425) Total loans Pass 677,870 1,059,520 628,083 264,426 183,119 186,909 353,298 24,542 3,377,767 Watch 29,190 4,515 2,828 1,037 4,436 2,982 1,701 3,583 50,272 Special mention 437 3,215 - - - 53 - - 3,705 Substandard 1,292 1,438 4,343 1,312 521 3,699 113 - 12,718 Doubtful - - - - - - - - - Total loans $ 708,789 $ 1,068,688 $ 635,254 $ 266,775 $ 188,076 $ 193,643 $ 355,112 $ 28,125 $ 3,444,462 Total YTD gross charge-offs $ (237) $ (602) $ (142) $ (237) $ (45) $ (98) $ (2) $ - $ (1,363)
Past Due Loans and Leases	The following tables present an aging analysis of our loan and lease portfolio (in thousands) September 30, 2024 90 Days 30-59 Days 60-89 Days or More Total Loans Not Total Past Due Past Due Past Due Past Due Past Due Loans Commercial real estate $ 1,909 $ 37 $ 802 $ 2,748 $ 1,897,037 $ 1,899,785 Consumer real estate 596 709 387 1,692 688,812 690,504 Construction and land development — — 41 41 314,965 315,006 Commercial and industrial 454 — 1,653 2,107 729,493 731,600 Leases 1,814 812 1,601 4,227 62,825 67,052 Consumer and other 85 18 16 119 13,412 13,531 Total $ 4,858 $ 1,576 $ 4,500 $ 10,934 $ 3,706,544 $ 3,717,478 December 31, 2023 90 Days 30-59 Days 60-89 Days or More Total Loans Not Total Past Due Past Due Past Due Past Due Past Due Loans Commercial real estate $ 52 $ 270 $ 1,660 $ 1,982 $ 1,737,223 1,739,205 Consumer real estate 2,216 1,347 561 4,124 645,743 649,867 Construction and land development 631 — 620 1,251 325,934 327,185 Commercial and industrial 956 330 2,286 3,572 642,346 645,918 Leases 1,208 132 212 1,552 67,200 68,752 Consumer and other 80 9 98 187 13,348 13,535 Total $ 5,143 $ 2,088 $ 5,437 $ 12,668 $ 3,431,794 $ 3,444,462
Summary of amortized cost basis of loans on nonaccrual status and loans past due 90 or more days and still accruing interest	The table below presents the amortized cost basis of loans on nonaccrual status and loans past due 90 or more days and still accruing interest at September 30, 2024 and December 31, 2023. Also presented is the balance of loans on nonaccrual status at September 30, 2024 and December 31, 2023, for which there was no related allowance for credit losses is recorded (in thousands) : September 30, 2024 December 31, 2023 Total Nonaccrual Loans Past Due Total Nonaccrual Loans Past Due Nonaccrual With No Allowance Over 90 Days Nonaccrual With No Allowance Over 90 Days Loans for Credit Losses Still Accruing Loans for Credit Losses Still Accruing Commercial real estate $ 1,416 $ 802 $ — $ 2,044 $ 1,352 $ — Consumer real estate 3,242 1,800 — 2,647 1,562 — Construction and land development 41 — — 620 — — Commercial and industrial 1,990 — — 2,480 160 — Leases 2,626 — 156 140 — 72 Consumer and other 4 — 16 — — 98 Total $ 9,319 $ 2,602 $ 172 $ 7,931 $ 3,074 $ 170
Summary of amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses	The following table presents the amortized cost basis of collateral-dependent loans, which are individually evaluated to determine expected credit losses (in thousands) : September 30, 2024 Real Estate Other Total Commercial real estate $ 4,353 $ — $ 4,353 Consumer real estate 2,096 — 2,096 Construction and land development — — — Commercial and industrial — 859 859 Leases — 534 534 Consumer and other — — — Total $ 6,449 $ 1,393 $ 7,842 December 31, 2023 Real Estate Other Total Commercial real estate $ 5,155 $ — $ 5,155 Consumer real estate 2,756 — 2,756 Construction and land development 1,411 — 1,411 Commercial and industrial — 1,018 1,018 Leases — — — Consumer and other — — — Total $ 9,322 $ 1,018 $ 10,340
Summary of loans and leases made to borrowers experiencing financial difficulty that were modified	Payment Delay Payment Term and Term Three Months Ended September 30, 2024 Delay Extension Extension Total Commercial real estate $ — $ — $ — $ — Consumer real estate — 83 — 83 Construction and land development — — — — Commercial and industrial — 27 — 27 Leases — — — — Consumer and other — — — — Total $ — $ 110 $ — $ 110 Nine Months Ended September 30, 2024 Commercial real estate $ — $ 226 $ — $ 226 Consumer real estate — 83 — 83 Construction and land development — — — — Commercial and industrial — 27 — 27 Leases — — — — Consumer and other — — — — Total $ — $ 336 $ — $ 336 Payment Delay Payment Term and Term Three Months Ended September 30, 2023 Delay Extension Extension Total Commercial real estate $ — $ 528 $ — $ 528 Consumer real estate — 514 — 514 Construction and land development — 748 — 748 Commercial and industrial — — — — Leases — — — — Consumer and other — — — — Total $ — $ 1,790 $ — $ 1,790 Nine Months Ended September 30, 2023 Commercial real estate $ 403 $ 566 $ — $ 969 Consumer real estate — 514 — 514 Construction and land development — 748 — 748 Commercial and industrial 63 — 153 216 Leases — — — — Consumer and other — — — — Total $ 466 $ 1,828 $ 153 $ 2,447 The following table summarizes the financial impacts of loan modifications made to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2024 and 2023, respectively. (dollars in thousands) Weighted-Average Term Weighted-Average Extension Total Payment Three Months Ended September 30, 2024 (in months) Delay Commercial real estate — $ — Consumer real estate 62 — Construction and land development — — Commercial and industrial 38 — Leases — — Consumer and other — — Nine Months Ended September 30, 2024 Commercial real estate 64 $ — Consumer real estate 62 — Construction and land development — — Commercial and industrial 38 — Leases — — Consumer and other — — Weighted-Average Term Weighted-Average Extension Total Payment Three Months Ended September 30, 2023 (in months) Delay Commercial real estate 12 $ — Consumer real estate 20 — Construction and land development 9 — Commercial and industrial — — Leases — — Consumer and other — — Nine Months Ended September 30, 2023 Commercial real estate 23 $ 23 Consumer real estate 15 — Construction and land development 9 — Commercial and industrial 30 7 Leases — — Consumer and other — — The table below shows an age analysis of loans and leases made to borrowers experiencing financial difficulty that were modified in the last twelve months, (in thousands) September 30, 2024 90 Days 30-89 Days or More Current Past Due Past Due Nonaccrual Total Commercial real estate $ 637 $ 55 $ — $ 398 $ 1,090 Consumer real estate 354 — — 176 530 Construction and land development 2,307 — — — 2,307 Commercial and industrial 16 — — 169 185 Leases — — — — — Consumer and other — — — — — Total $ 3,314 $ 55 $ — $ 743 $ 4,112

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
Goodwill and Intangible Assets (Tables)	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Other intangible assets as of the dates indicated is summarized below (in thousands) Core Deposit Customer Relationships Tradename Amortized other intangible assets: Intangibles Intangibles Intangibles Total September 30, 2024: Beginning balance January 1, 2024, gross $ 17,470 $ 5,670 $ 63 $ 23,203 Less: accumulated amortization (11,021) (2,940) (63) (14,024) Balance, September 30, 2024, other intangible assets, net $ 6,449 $ 2,730 $ - $ 9,179 December 31, 2023: Beginning balance January 1, 2023, gross $ 17,470 $ 5,670 $ 63 $ 23,203 Less: accumulated amortization (9,758) (2,379) (63) (12,200) Balance, December 31, 2023, other intangible assets, net $ 7,712 $ 3,291 $ - $ 11,003
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	As of September 30, 2024, the estimated aggregate amortization expense for future periods for intangibles is as follows (in thousands) Remainder of 2024 $ 600 2025 2,256 2026 2,086 2027 1,904 2028 1,139 Thereafter 1,194 Total $ 9,179

Borrowings, Line of Credit an_2

Borrowings, Line of Credit and Subordinated Debt (Tables)	9 Months Ended
Borrowings, Line of Credit and Subordinated Debt (Tables)	Sep. 30, 2024
Borrowings, Line of Credit and Subordinated Debt [Abstract]
Schedule of debt	At September 30, 2024, total borrowings were $9.0 million compared to $13.1 million at December 31, 2023. Borrowings consist of the following (in thousands) September 30, December 31, 2024 2023 Securities sold under customer repurchase agreements $ 3,997 $ 5,078 Other borrowings 5,000 8,000 Total $ 8,997 $ 13,078

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
Employee Benefit Plans (Tables)	Sep. 30, 2024
Defined Benefit Plan [Abstract]
Schedule of Option Activity	A summary of the status of stock option plans is presented in the following table: Weighted Average Exercisable Number Price Outstanding at December 31, 2023 16,340 $ 13.55 Granted — — Exercised (6,192) 11.09 Forfeited — — Outstanding at September 30, 2024 10,148 $ 15.05
Schedule of Options Outstanding by Exercise Price Range	Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 15.05 10,148 1.00 years $ 15.05 10,148 $ 15.05 Outstanding, end of period 10,148 1.00 years $ 15.05 10,148 $ 15.05
Schedule of Non-vested Restricted Stock Awards	Weighted Average Grant-Date Number Fair Value Balance at December 31, 2023 171,770 $ 22.22 Granted 79,643 24.04 Vested (51,236) 21.74 Forfeited/expired (3,309) 24.75 Balance at September 30, 2024 196,868 $ 23.04
Share-based Payment Arrangement, Stock Appreciation Right, Activity	Weighted Average Number Exercisable Price Outstanding at December 31, 2023 20,000 $ 20.70 Granted — — Exercised (16,000) 20.70 Forfeited — — Outstanding at September 30, 2024 4,000 $ 20.70 SARs Outstanding SARs Exercisable Weighted- Average Weighted- Remaining Average Weighted- Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 20.70 4,000 0.25 years $ 20.70 4,000 $ 20.70 Outstanding, end of period 4,000 0.25 years $ 20.70 4,000 $ 20.70

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Other Commitments	A summary of the Company’s total contractual amount for all off-balance sheet commitments are as follows (in thousands) September 30, December 31, 2024 2023 Commitments to extend credit $ 780,576 $ 716,951 Standby letters of credit 29,280 7,611

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	9 Months Ended
Fair Value Disclosures (Tables)	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis (in thousands) Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Description Fair Value (Level 1) (Level 2) (Level 3) September 30, 2024: Assets: Securities available-for-sale: U.S. Treasury $ 77,911 $ — $ 77,911 $ — U.S. Government-sponsored enterprises (GSEs) 42,566 — 42,566 — Municipal securities 18,097 — 18,097 — Other debt securities 40,232 — 40,232 — Mortgage-backed securities (GSEs) 322,530 — 322,530 — Total securities available-for-sale 501,336 — 501,336 — Derivative financial instruments and interest rate swap agreements 12,387 — 12,387 — Total assets at fair value $ 513,723 $ — $ 513,723 $ — Liabilities: Derivative financial instruments and interest rate swap agreements $ 14,023 $ — $ 14,023 $ — December 31, 2023: Assets: Securities available-for-sale: U.S. Treasury $ 76,033 $ — $ 76,033 $ — U.S. Government-sponsored enterprises (GSEs) 48,093 — 48,093 — Municipal securities 18,276 — 18,276 — Other debt securities 33,069 — 33,069 — Mortgage-backed securities (GSEs) 232,939 — 232,939 — Total securities available-for-sale 408,410 — 408,410 — Derivative financial instruments and interest rate swap agreements 12,821 — 12,821 — Total assets at fair value $ 421,231 $ — $ 421,231 $ — Liabilities: Derivative financial instruments and interest rate swap agreements $ 14,807 $ — $ 14,807 $ —
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis	Quoted Prices in Significant Significant Active Markets Other Other for Identical Observable Unobservable Assets Inputs Inputs Fair Value (Level 1) (Level 2) (Level 3) September 30, 2024: Collateral-dependent loans $ 656 $ — $ — $ 656 Other real estate owned — — — — December 31, 2023: Collateral-dependent loans $ 1,295 $ — $ — $ 1,295 Other real estate owned 279 — — 279
Fair Value Measurement Inputs and Valuation Techniques	For Level 3 assets measured at fair value on a non-recurring basis, the significant unobservable inputs used in the fair value measurements are presented below (dollars in thousands) Weighted Valuation Significant Other Average of Fair Value Technique Unobservable Input Input September 30, 2024: Collateral-dependent loans $ 656 Appraisal Appraisal discounts 79 % Other real estate owned — Appraisal Appraisal discounts — % December 31, 2023: Collateral-dependent loans $ 1,295 Appraisal Appraisal discounts 73 % Other real estate owned 279 Appraisal Appraisal discounts 33 %
Fair Value, by Balance Sheet Grouping	The carrying amount and estimated fair value of the Company’s financial instruments are as follows (in thousands) Fair Value Measurements Using Carrying Estimated Amount Level 1 Level 2 Level 3 Fair Value September 30, 2024: Assets: Cash and cash equivalents $ 192,914 $ 192,914 $ — $ — $ 192,914 Securities available-for-sale 501,336 — 501,336 — 501,336 Securities held-to-maturity 127,779 — 113,267 — 113,267 Other investments 20,352 N/A N/A N/A N/A Loans and leases, net and loans held for sale 3,687,673 — — 3,564,572 3,564,572 Derivative financial instruments and interest rate swap agreements 12,387 — 12,387 — 12,387 Liabilities: Noninterest-bearing demand deposits 863,949 — 863,949 — 863,949 Interest-bearing demand deposits 834,207 — 834,207 — 834,207 Money market and savings deposits 1,854,777 — 1,854,777 — 1,854,777 Time deposits 769,558 — 769,621 — 769,621 Borrowings 8,997 — 8,997 — 8,997 Subordinated debt 39,663 — — 37,860 37,860 Derivative financial instruments and interest rate swap agreements 14,023 — 14,023 — 14,023 December 31, 2023: Assets: Cash and cash equivalents $ 352,271 $ 352,271 $ — $ — $ 352,271 Securities available-for-sale 408,410 — 408,410 — 408,410 Securities held-to-maturity 281,236 — 262,538 262,538 Other investments 13,662 N/A N/A N/A N/A Loans and leases, net and loans held for sale 3,413,814 — — 3,308,980 3,308,980 Derivative financial instruments and interest rate swap agreements 12,821 — 12,821 — 12,821 Liabilities: Noninterest-bearing demand deposits 898,044 — 898,044 — 898,044 Interest-bearing demand deposits 1,006,915 — 1,006,915 — 1,006,915 Money market and savings deposits 1,812,427 — 1,812,427 — 1,812,427 Time deposits 550,468 — 548,397 — 548,397 Borrowings 13,078 — 13,078 — 13,078 Subordinated debt 42,099 — — 39,822 39,822 Derivative financial instruments and interest rate swap agreements 14,807 — 14,807 — 14,807

Derivatives Financial Instrum_2

Derivatives Financial Instruments (Tables)	9 Months Ended
Derivatives Financial Instruments (Tables)	Sep. 30, 2024
Derivative [Line Items]
Schedule of Hedge Relationships on Income Statement	The following table presents the effect of fair value and cash flow hedge accounting on the income statement (in thousands) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Total interest income $ 64,159 $ 55,448 $ 185,633 $ 160,823 Effects of cash flow hedge relationships (203) (173) (610) (275) Reported total interest income $ 63,956 $ 55,275 $ 185,023 $ 160,548 Total interest expense $ 29,151 $ 24,426 $ 86,180 $ 62,150 Effects of cash flow hedge relationships (227) (157) (724) (165) Reported total interest expense $ 28,924 $ 24,269 $ 85,456 $ 61,985
Schedule of interest rate swaps related to loan hedging program	At September 30, 2024 and December 31, 2023, interest rate swaps related to the Company’s loan hedging program that were outstanding are presented in the following table (in thousands) September 30, 2024 December 31, 2023 Notional Estimated Notional Estimated Amount Fair Value Amount Fair Value Interest rate swap agreements: Assets $ 360,003 $ 12,373 $ 294,133 $ 12,813 Liabilities 360,003 (12,373) 294,133 (12,813)
Schedule of interest rate swap to facilitate customer's transactions	The Company establishes limits and monitors exposures for customer swap positions. Any fees received to enter the swap agreements at inception are recognized in earnings when received and is included in noninterest income. Such fees were as follows (in thousands) : Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest rate swap agreements $ 1,103 $ 326 $ 1,378 $ 823
Designated as Hedging Instrument [Member] \| Fair Value Hedging [Member]
Derivative [Line Items]
Schedule of Hedge Relationships on Income Statement	Weighted Average Balance Remaining Weighted Sheet Maturity Average Receive Notional Estimated Asset/Liability derivatives Location (In Years) Pay Rate Rate Amount Fair Value September 30, 2024: Interest rate swap agreements - securities Other liabilities 2.03 4.30 % SOFR $ 55,507 $ (955) December 31, 2023: Interest rate swap agreements - securities Other liabilities 3.40 4.25 % SOFR $ 27,050 $ (536) The effects of the Company’s fair value hedge relationships reported in interest income on taxable securities on the consolidated income statement were as follows (in thousands) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Interest income on taxable securities $ 5,091 $ 4,335 $ 14,710 $ 7,986 Effects of fair value hedge relationships 142 — 391 — Reported interest income on taxable securities $ 5,233 $ 4,335 $ 15,101 $ 7,986 Three Months Ended Nine Months Ended September 30, September 30, Gain (loss) on fair value hedging relationship 2024 2023 2024 2023 Interest rate swap agreements - securities: Hedged items $ (1,069) $ — $ (955) $ — Derivative designated as hedging instruments 1,069 — 955 — Carry amount of hedged assets - mortgage-backed securities 48,886 — 48,886 —
Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Derivative [Line Items]
Schedule of Fair Value Hedge Relationships in Balance Sheet	At September 30, 2024 and December 31, 2023, cash flow hedges are as follows (in thousands) September 30, 2024 December 31, 2023 Balance Sheet Notional Estimated Balance Sheet Notional Estimated Location Amount Fair Value Location Amount Fair Value Cash flow hedges: Assets Other liabilities $ 50,000 $ (37) Other liabilities $ 100,000 $ (556) Assets Other assets 50,000 13 Other assets - - Liabilities Other liabilities 150,000 (636) Other liabilities 150,000 (881) Liabilities Other assets 25,000 2 Other assets 25,000 7
Schedule of Hedge Relationships on AOCI	The following table presents the effect of fair value and cash flow hedge accounting on AOCI (in thousands) Derivatives in cash flow hedging relationships: Amount of Gain (Loss) Recognized on OCI on Derivative Location of Gain or (Loss) Recognized from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Three Months Ended September 30, 2024 Interest rate swaps - Assets $ 1,177 Interest income $ (203) Interest rate swaps - Liabilities (943) Interest expense 227 Three Months Ended September 30, 2023 Interest rate swaps - Assets $ (432) Interest income $ (173) Interest rate swaps - Liabilities 587 Interest expense 157 Nine Months Ended September 30, 2024 Interest rate swaps - Assets $ 532 Interest income $ (610) Interest rate swaps - Liabilities 240 Interest expense 724 Nine Months Ended September 30, 2023 Interest rate swaps - Assets $ (861) Interest income $ (275) Interest rate swaps - Liabilities 698 Interest expense 165

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2024
Leases [Abstract]
Summary of Lease Assets and Liabilities	The following table represents the consolidated balance sheet classification of the Company’s ROU assets and lease liabilities. The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet (in thousands) September 30, December 31, Classification 2024 2023 Assets: Operating lease right-of-use assets Other assets $ 11,741 $ 9,894 Liabilities: Operating lease liabilities Other liabilities $ 12,240 $ 10,303
Summary of Lease Costs and Other Information	The following table represents lease costs and other lease information. As the Company elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance (in thousands) Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Lease costs: Operating lease costs $ 492 $ 438 $ 1,411 $ 1,247 Variable lease costs 16 30 72 87 Total $ 508 $ 468 $ 1,483 $ 1,334 Other information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 462 $ 393 $ 1,322 $ 1,142
Schedule of Remaining Minimum Lease Payments	Future minimum payments for operating leases with initial or remaining terms of one year or more as of September 30, 2024, were as follows (in thousands) Amounts Remainder of 2024 $ 452 2025 1,714 2026 1,599 2027 1,392 2028 1,388 Thereafter 8,562 Total future minimum lease payments 15,107 Amounts representing interest (2,867) Present value of net future minimum lease payments $ 12,240

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
Regulatory Matters (Tables)	Sep. 30, 2024
Banking and Thrift [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	Actual and required capital levels at September 30, 2024, and December 31, 2023 are presented below (dollars in thousands) Minimum to be well capitalized under Minimum for prompt capital corrective action Actual adequacy purposes provisions 1 Amount Ratio Amount Ratio Amount Ratio September 30, 2024 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 469,276 11.62 % $ 323,034 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 406,264 10.06 % 242,275 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 406,264 10.06 % 181,706 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 2 406,264 8.44 % 192,472 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 471,875 11.69 % $ 322,834 8.00 % $ 403,542 10.00 % Tier 1 Capital (to Risk Weighted Assets) 440,593 10.92 % 242,125 6.00 % 322,834 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 440,593 10.92 % 181,594 4.50 % 262,302 6.50 % Tier 1 Capital (to Average Assets) 2 440,593 9.17 % 192,095 4.00 % 240,119 5.00 % December 31, 2023 SmartFinancial: Total Capital (to Risk Weighted Assets) $ 448,050 11.80 % $ 303,658 8.00 % N/A N/A Tier 1 Capital (to Risk Weighted Assets) 385,795 10.16 % 227,744 6.00 % N/A N/A Common Equity Tier 1 Capital (to Risk Weighted Assets) 385,795 10.16 % 170,808 4.50 % N/A N/A Tier 1 Capital (to Average Assets) 385,795 8.27 % 186,672 4.00 % N/A N/A SmartBank: Total Capital (to Risk Weighted Assets) $ 456,134 12.02 % $ 303,680 8.00 % $ 379,600 10.00 % Tier 1 Capital (to Risk Weighted Assets) 427,559 11.26 % 227,760 6.00 % 303,680 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets) 427,559 11.26 % 170,820 4.50 % 246,740 6.50 % Tier 1 Capital (to Average Assets) 427,559 9.18 % 186,363 4.00 % 232,954 5.00 % 1 2

Other comprehensive income (l_2

Other comprehensive income (loss) (Tables)	9 Months Ended
Other comprehensive income (loss) (Tables)	Sep. 30, 2024
Equity [Abstract]
Summary of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss), presented net of tax, were as follows (in thousands) Three Months Ended September 30, 2024 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, June 30, 2024 $ (24,640) $ (582) $ 85 $ (661) $ (25,798) Other comprehensive income (loss) 9,043 — (689) 190 8,544 Reclassification of amounts included in net income — 25 (104) (16) (95) Net other comprehensive income (loss) during period 9,043 25 (793) 174 8,449 Ending balance, September 30, 2024 $ (15,597) $ (557) $ (708) $ (487) $ (17,349) Three Months Ended September 30, 2023 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, June 30, 2023 $ (33,132) $ (684) $ — $ (1,201) $ (35,017) Other comprehensive income (loss) (4,325) — — 115 (4,210) Reclassification of amounts included in net income 5,044 27 — — 5,071 Net other comprehensive income (loss) during period 719 27 — 115 861 Ending balance, September 30, 2023 $ (32,413) $ (657) $ — $ (1,086) $ (34,156) Nine Months Ended September 30, 2024 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, December 31, 2023 $ (23,818) $ (632) $ (397) $ (1,060) $ (25,907) Other comprehensive income (loss) 8,221 — (22) 657 8,856 Reclassification of amounts included in net income — 75 (289) (84) (298) Net other comprehensive income (loss) during period 8,221 75 (311) 573 8,558 Ending balance, September 30, 2024 $ (15,597) $ (557) $ (708) $ (487) $ (17,349) Nine Months Ended September 30, 2023 Accumulated Securities Securities Fair Value Other Available-for- Transferred to Municipal Cash Flow Comprehensive Sale Held-to-Maturity Security Hedges Hedges Income (Loss) Beginning balance, December 31, 2022 $ (33,616) $ (742) $ — $ (966) $ (35,324) Other comprehensive income (loss) (3,841) — — (120) (3,961) Reclassification of amounts included in net income 5,044 85 — — 5,129 Net other comprehensive income (loss) during period 1,203 85 — (120) 1,168 Ending balance, September 30, 2023 $ (32,413) $ (657) $ — $ (1,086) $ (34,156)

Presentation of Financial Inf_3

Presentation of Financial Information (Details) - USD ($)	3 Months Ended		9 Months Ended
Presentation of Financial Information (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained earnings	$ 195,537,000		$ 195,537,000		$ 173,105,000
Allowance for off balance sheet credit	2,300,000		2,300,000		$ 2,400,000
Provision for credit losses, HTM	$ 0	$ 0	$ 0	$ 0

Earnings per Share (Narrative)

Earnings per Share (Narrative) (Details) - shares	3 Months Ended		9 Months Ended
Earnings per Share (Narrative) (Details) - shares	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Anti-dilutive securities excluded from computation of earnings per share (in shares)	0	0	0	0

Earnings per Share (Schedule of

Earnings per Share (Schedule of Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Basic earnings per share computation:
Net income available to common shareholders	$ 9,140	$ 2,067	$ 26,500	$ 22,403
Average common shares outstanding - basic (in shares)	16,726,658	16,807,548	16,782,200	16,801,840
Basic earnings per share (in dollars per share)	$ 0.55	$ 0.12	$ 1.58	$ 1.33
Diluted earnings per share computation:
Net income available to common shareholders	$ 9,140	$ 2,067	$ 26,500	$ 22,403
Average common shares outstanding - basic (in shares)	16,726,658	16,807,548	16,782,200	16,801,840
Incremental shares from assumed conversions:
Stock options and restricted stock (in shares)	113,340	111,087	92,116	105,485
Average common shares outstanding - diluted	16,839,998	16,918,635	16,874,316	16,907,325
Diluted earnings per share (in dollars per share)	$ 0.54	$ 0.12	$ 1.57	$ 1.33

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
Securities - Narrative (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Securities available-for-sale, at fair value, post ASU 2019-04	$ 501,336,000		$ 501,336,000		$ 408,410,000
Gross gains	0		0
Realized losses		$ 6,800,000		$ 6,800,000
Provision for credit losses, HTM	0	0	0	0
Provision for credit losses, AFS	0	$ 0	0	$ 0
Impairment on other investments			0
Securities held-to-maturity, at amortized cost, post ASU 2019-04	127,779,000		127,779,000		281,236,000
Allowance for off balance sheet credit	2,300,000		2,300,000		2,400,000
Asset Pledged as Collateral [Member] \| Secure Public Funds and Securities Sold under Agreements to Repurchase [Member]
Securities available-for-sale, at fair value, post ASU 2019-04	$ 452,500,000		$ 452,500,000		$ 358,300,000

Securities - Schedule of Availa

Securities - Schedule of Available-for-sale Securities Reconciliation (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	$ 523,318	$ 441,057
Gross Unrealized Gains	3,917	2,072
Gross Unrealized Losses	(25,899)	(34,719)
Fair Value, post ASU 2019-04	501,336	408,410
US Treasury Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	83,576	84,307
Gross Unrealized Losses	(5,665)	(8,274)
Fair Value, post ASU 2019-04	77,911	76,033
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	41,964	46,983
Gross Unrealized Gains	710	1,256
Gross Unrealized Losses	(108)	(146)
Fair Value, post ASU 2019-04	42,566	48,093
Municipal securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	18,319	18,616
Gross Unrealized Gains	78	135
Gross Unrealized Losses	(300)	(475)
Fair Value, post ASU 2019-04	18,097	18,276
Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	42,254	36,863
Gross Unrealized Gains	243	93
Gross Unrealized Losses	(2,265)	(3,887)
Fair Value, post ASU 2019-04	40,232	33,069
Mortgage-backed securities (GSEs) [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	337,205	254,288
Gross Unrealized Gains	2,886	588
Gross Unrealized Losses	(17,561)	(21,937)
Fair Value, post ASU 2019-04	$ 322,530	$ 232,939

Securities - Schedule of Held-t

Securities - Schedule of Held-to-maturity Securities Reconciliation (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Held-to-maturity
Amortized cost, post ASU 2019-04	$ 127,779	$ 281,236
Gross Unrealized Losses	(14,512)	(18,698)
Fair Value	113,267	262,538
US Treasury Securities [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04		150,066
Gross Unrealized Losses		(1,482)
Fair Value		148,584
US Government-sponsored Enterprises Debt Securities [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04	48,423	49,336
Gross Unrealized Losses	(5,643)	(7,143)
Fair Value	42,780	42,193
Municipal securities [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04	51,913	52,680
Gross Unrealized Losses	(5,779)	(6,178)
Fair Value	46,134	46,502
Mortgage-backed securities (GSEs) [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04	27,443	29,154
Gross Unrealized Losses	(3,090)	(3,895)
Fair Value	$ 24,353	$ 25,259

Securities - Available-for-sale

Securities - Available-for-sale by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 1,478
Due from one year to five years	94,342
Due from five years to ten years	81,054
Due after ten years	9,239
Securities available for sale, amortized cost	186,113
Mortgage-backed securities	337,205
Total, post ASU 2019-04	523,318	$ 441,057
Fair Value
Due in one year or less	1,451
Due from one year to five years	88,500
Due from five years to ten years	79,751
Due after ten years	9,104
Securities available for sale, fair value	178,806
Mortgage-backed securities	322,530
Total, post ASU 2019-04	$ 501,336	$ 408,410

Securities - Held-to-maturity b

Securities - Held-to-maturity by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due from one year to five years	$ 736
Due from five years to ten years	50,443
Due after ten years	49,157
Securities held to maturity, amortized cost	100,336
Mortgage-backed securities	27,443
Amortized cost, post ASU 2019-04	127,779	$ 281,236
Fair Value
Due from one year to five years	706
Due from five years to ten years	44,997
Due after ten years	43,211
Securities held to maturity, fair value	88,914
Mortgage-backed securities	24,353
Total	$ 113,267	$ 262,538

Securities - Schedule of Avai_2

Securities - Schedule of Available-for-sale, Unrealized Loss on Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 56,116	$ 31,916
Less than 12 Months, Gross Unrealized Losses	$ (1,232)	$ (385)
Less than 12 Months, Number of Securities	26	15
12 Months or Greater, Fair Value	$ 294,838	$ 292,772
12 Months or Greater, Gross Unrealized Losses	$ (24,667)	$ (34,334)
12 Months or Greater, Number of Securities	138	143
Total, Fair Value	$ 350,954	$ 324,688
Total, Gross Unrealized Losses	$ (25,899)	$ (34,719)
Total, Number of Securities	164	158
US Treasury Securities [Member]
Debt Securities, Available-for-sale [Line Items]
12 Months or Greater, Fair Value	$ 77,911	$ 76,033
12 Months or Greater, Gross Unrealized Losses	$ (5,665)	$ (8,274)
12 Months or Greater, Number of Securities	9	9
Total, Fair Value	$ 77,911	$ 76,033
Total, Gross Unrealized Losses	$ (5,665)	$ (8,274)
Total, Number of Securities	9	9
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 5,494	$ 9,743
Less than 12 Months, Gross Unrealized Losses	$ (9)	$ (137)
Less than 12 Months, Number of Securities	2	3
12 Months or Greater, Fair Value	$ 5,217	$ 1,482
12 Months or Greater, Gross Unrealized Losses	$ (99)	$ (9)
12 Months or Greater, Number of Securities	4	3
Total, Fair Value	$ 10,711	$ 11,225
Total, Gross Unrealized Losses	$ (108)	$ (146)
Total, Number of Securities	6	6
Municipal securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 546	$ 2,786
Less than 12 Months, Gross Unrealized Losses	$ (2)	$ (2)
Less than 12 Months, Number of Securities	1	2
12 Months or Greater, Fair Value	$ 11,582	$ 9,849
12 Months or Greater, Gross Unrealized Losses	$ (298)	$ (473)
12 Months or Greater, Number of Securities	17	17
Total, Fair Value	$ 12,128	$ 12,635
Total, Gross Unrealized Losses	$ (300)	$ (475)
Total, Number of Securities	18	19
Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 5,340	$ 2,986
Less than 12 Months, Gross Unrealized Losses	$ (36)	$ (17)
Less than 12 Months, Number of Securities	3	2
12 Months or Greater, Fair Value	$ 28,687	$ 29,057
12 Months or Greater, Gross Unrealized Losses	$ (2,229)	$ (3,870)
12 Months or Greater, Number of Securities	25	26
Total, Fair Value	$ 34,027	$ 32,043
Total, Gross Unrealized Losses	$ (2,265)	$ (3,887)
Total, Number of Securities	28	28
Mortgage-backed securities (GSEs) [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 44,736	$ 16,401
Less than 12 Months, Gross Unrealized Losses	$ (1,185)	$ (229)
Less than 12 Months, Number of Securities	20	8
12 Months or Greater, Fair Value	$ 171,441	$ 176,351
12 Months or Greater, Gross Unrealized Losses	$ (16,376)	$ (21,708)
12 Months or Greater, Number of Securities	83	88
Total, Fair Value	$ 216,177	$ 192,752
Total, Gross Unrealized Losses	$ (17,561)	$ (21,937)
Total, Number of Securities	103	96

Securities - Schedule of Held_2

Securities - Schedule of Held-to-maturity, Unrealized Loss on Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Held-to-maturity:
12 Months or Greater, Fair Value	$ 113,267	$ 262,536
12 Months or Greater, Gross Unrealized Losses	$ (14,512)	$ (18,698)
12 Months or Greater, Number of Securities	53	57
Total, Fair Value	$ 113,267	$ 262,536
Total, Gross Unrealized Losses	$ (14,512)	$ (18,698)
Total, Number of Securities	53	57
US Treasury Securities [Member]
Held-to-maturity:
12 Months or Greater, Fair Value		$ 148,584
12 Months or Greater, Gross Unrealized Losses		$ (1,482)
12 Months or Greater, Number of Securities		4
Total, Fair Value		$ 148,584
Total, Gross Unrealized Losses		$ (1,482)
Total, Number of Securities		4
US Government-sponsored Enterprises Debt Securities [Member]
Held-to-maturity:
12 Months or Greater, Fair Value	$ 42,780	$ 42,194
12 Months or Greater, Gross Unrealized Losses	$ (5,643)	$ (7,143)
12 Months or Greater, Number of Securities	13	13
Total, Fair Value	$ 42,780	$ 42,194
Total, Gross Unrealized Losses	$ (5,643)	$ (7,143)
Total, Number of Securities	13	13
Municipal securities [Member]
Held-to-maturity:
12 Months or Greater, Fair Value	$ 46,134	$ 46,500
12 Months or Greater, Gross Unrealized Losses	$ (5,779)	$ (6,178)
12 Months or Greater, Number of Securities	35	35
Total, Fair Value	$ 46,134	$ 46,500
Total, Gross Unrealized Losses	$ (5,779)	$ (6,178)
Total, Number of Securities	35	35
Mortgage-backed securities (GSEs) [Member]
Held-to-maturity:
12 Months or Greater, Fair Value	$ 24,353	$ 25,258
12 Months or Greater, Gross Unrealized Losses	$ (3,090)	$ (3,895)
12 Months or Greater, Number of Securities	5	5
Total, Fair Value	$ 24,353	$ 25,258
Total, Gross Unrealized Losses	$ (3,090)	$ (3,895)
Total, Number of Securities	5	5

Securities - Other Investments

Securities - Other Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Other investments	$ 20,352	$ 13,662
Federal Reserve Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	9,184	9,526
Federal Home Loan Bank stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	10,818	3,786
First National Bankers Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	$ 350	$ 350

Loans and Leases and Allowanc_3

Loans and Leases and Allowance for Credit Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Major categories of loans and leases
Total loans and leases	$ 3,717,478		$ 3,444,462
Less: Allowance for credit losses	(35,609)	$ (34,690)	(35,066)	$ (33,687)	$ (32,747)	$ (23,334)
Loans and leases, net	3,681,869		3,409,396
Commercial Real Estate [Member]
Major categories of loans and leases
Total loans and leases	1,899,785		1,739,205
Less: Allowance for credit losses	(15,574)	(15,630)	(15,264)	(15,007)	(14,314)	(10,821)
Consumer Real Estate [Member]
Major categories of loans and leases
Total loans and leases	690,504		649,867
Less: Allowance for credit losses	(7,529)	(7,543)	(7,249)	(7,156)	(6,748)	(4,028)
Construction and Land Development [Member]
Major categories of loans and leases
Total loans and leases	315,006		327,185
Less: Allowance for credit losses	(3,718)	(3,496)	(4,874)	(5,077)	(5,446)	(3,059)
Commercial and Industrial [Member]
Major categories of loans and leases
Total loans and leases	731,600		645,918
Less: Allowance for credit losses	(7,629)	(7,234)	(6,924)	(5,680)	(5,504)	(3,997)
Consumer and Other [Member]
Major categories of loans and leases
Total loans and leases	13,531		13,535
Less: Allowance for credit losses	(114)	(117)	(115)	(123)	(149)	(136)
Leases [Member]
Major categories of loans and leases
Total loans and leases	67,052		68,752
Less: Allowance for credit losses	$ (1,045)	$ (670)	$ (640)	$ (644)	$ (586)	$ (1,293)

Loans and Leases and Allowanc_4

Loans and Leases and Allowance for Credit Losses - ALL Roll Forward (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 34,690	$ 32,747	$ 35,066	$ 23,334	$ 23,334
PCD gross up				2,898
Charged-off loans and leases	(1,426)	(417)	(2,803)	(939)	(1,363)
Recoveries of charge-offs	72	73	255	383
Provision for credit losses, post ASU 2019-04		1,284		2,254
Provision for credit losses, unfunded commitments not included	2,273		3,091
Ending balance	35,609	33,687	35,609	33,687	35,066
Allowance for Loan and Lease Losses [Roll Forward]
Provision charged to expense	2,300	1,300	3,100	2,300
Release for unfunded commitments through provision for credit losses	302	489	73	796
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		5,757		5,757
Commercial Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	15,630	14,314	15,264	10,821	10,821
PCD gross up				2,652
Recoveries of charge-offs	1	2	34	5
Provision for credit losses, post ASU 2019-04		691		650
Provision for credit losses, unfunded commitments not included	(57)		276
Ending balance	15,574	15,007	15,574	15,007	15,264
Commercial Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		879		879
Consumer Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	7,543	6,748	7,249	4,028	4,028
PCD gross up				166
Charged-off loans and leases		(9)		(9)	(9)
Recoveries of charge-offs		4	4	13
Provision for credit losses, post ASU 2019-04		413		1,006
Provision for credit losses, unfunded commitments not included	(14)		276
Ending balance	7,529	7,156	7,529	7,156	7,249
Consumer Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		1,952		1,952
Construction and Land Development [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	3,496	5,446	4,874	3,059	3,059
PCD gross up				25
Charged-off loans and leases			(441)
Recoveries of charge-offs				25
Provision for credit losses, post ASU 2019-04		(369)		(177)
Provision for credit losses, unfunded commitments not included	222		(715)
Ending balance	3,718	5,077	3,718	5,077	4,874
Construction and Land Development [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		2,145		2,145
Commercial and Industrial [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	7,234	5,504	6,924	3,997	3,997
PCD gross up				27
Charged-off loans and leases	(430)	(179)	(853)	(387)	(584)
Recoveries of charge-offs	40	48	136	153
Provision for credit losses, post ASU 2019-04		307		439
Provision for credit losses, unfunded commitments not included	785		1,422
Ending balance	7,629	5,680	7,629	5,680	6,924
Commercial and Industrial [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		1,451		1,451
Leases [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	670	586	640	1,293	1,293
PCD gross up				28
Charged-off loans and leases	(924)	(143)	(1,246)	(211)	(345)
Recoveries of charge-offs	8		8
Provision for credit losses, post ASU 2019-04		201		217
Provision for credit losses, unfunded commitments not included	1,291		1,643
Ending balance	1,045	644	1,045	644	640
Leases [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		(683)		(683)
Consumer and Other [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	117	149	115	136	136
Charged-off loans and leases	(72)	(86)	(263)	(332)	(425)
Recoveries of charge-offs	23	19	73	187
Provision for credit losses, post ASU 2019-04		41		119
Provision for credit losses, unfunded commitments not included	46		189
Ending balance	$ 114	123	$ 114	123	$ 115
Consumer and Other [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Ending balance		$ 13		$ 13

Loans and Leases and Allowanc_5

Loans and Leases and Allowance for Credit Losses - Risk Rating Based on Year of Origination (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Loans Amortized Cost Basis by Origination Year
2024	$ 598,368		$ 598,368		$ 708,789
2023	624,092		624,092		1,068,688
2022	983,974		983,974		635,254
2021	550,676		550,676		266,775
2020	234,203		234,203		188,076
Prior	318,982		318,982		193,643
Revolving Loans	400,631		400,631		355,112
Revolving Loans Converted to Term	6,552		6,552		28,125
Total, post ASU 2019-04	3,717,478		3,717,478		3,444,462
YTD gross charge-offs
2024			(34)		(237)
2023			(1,292)		(602)
2022			(874)		(142)
2021			(31)		(237)
2020			(487)		(45)
Prior			(85)		(98)
Revolving Loans					(2)
Total, post ASU 2019-04	(1,426)	$ (417)	(2,803)	$ (939)	(1,363)
Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	594,852		594,852		677,870
2023	615,135		615,135		1,059,520
2022	974,939		974,939		628,083
2021	537,338		537,338		264,426
2020	231,048		231,048		183,119
Prior	307,881		307,881		186,909
Revolving Loans	397,070		397,070		353,298
Revolving Loans Converted to Term	6,436		6,436		24,542
Total, post ASU 2019-04	3,664,699		3,664,699		3,377,767
Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	2,284		2,284		29,190
2023	8,456		8,456		4,515
2022	5,425		5,425		2,828
2021	9,573		9,573		1,037
2020	2,723		2,723		4,436
Prior	7,016		7,016		2,982
Revolving Loans	3,314		3,314		1,701
Revolving Loans Converted to Term	92		92		3,583
Total, post ASU 2019-04	38,883		38,883		50,272
Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
2024	558		558		437
2023					3,215
2022	3,153		3,153
Prior	51		51		53
Total, post ASU 2019-04	3,762		3,762		3,705
Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	674		674		1,292
2023	501		501		1,438
2022	457		457		4,343
2021	3,765		3,765		1,312
2020	432		432		521
Prior	4,034		4,034		3,699
Revolving Loans	247		247		113
Revolving Loans Converted to Term	24		24
Total, post ASU 2019-04	10,134		10,134		12,718
Commercial Real Estate [Member]
Loans Amortized Cost Basis by Origination Year
2024	237,002		237,002		260,308
2023	271,927		271,927		582,709
2022	608,297		608,297		439,387
2021	397,805		397,805		182,605
2020	161,596		161,596		139,203
Prior	207,610		207,610		109,671
Revolving Loans	14,649		14,649		15,132
Revolving Loans Converted to Term	899		899		10,190
Total, post ASU 2019-04	1,899,785		1,899,785		1,739,205
Commercial Real Estate [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	236,517		236,517		237,110
2023	264,292		264,292		578,227
2022	599,952		599,952		433,505
2021	392,605		392,605		181,374
2020	158,693		158,693		134,495
Prior	200,108		200,108		106,315
Revolving Loans	14,092		14,092		15,132
Revolving Loans Converted to Term	899		899		6,690
Total, post ASU 2019-04	1,867,158		1,867,158		1,692,848
Commercial Real Estate [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024					22,295
2023	7,293		7,293		1,267
2022	5,192		5,192		1,950
2021	1,883		1,883		921
2020	2,600		2,600		4,426
Prior	6,911		6,911		2,926
Revolving Loans	557		557
Revolving Loans Converted to Term					3,500
Total, post ASU 2019-04	24,436		24,436		37,285
Commercial Real Estate [Member] \| Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
2023					3,215
2022	3,153		3,153
Total, post ASU 2019-04	3,153		3,153		3,215
Commercial Real Estate [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	485		485		903
2023	342		342
2022					3,932
2021	3,317		3,317		310
2020	303		303		282
Prior	591		591		430
Total, post ASU 2019-04	5,038		5,038		5,857
Consumer Real Estate [Member]
Loans Amortized Cost Basis by Origination Year
2024	85,368		85,368		123,570
2023	112,631		112,631		175,579
2022	159,602		159,602		98,894
2021	86,243		86,243		54,057
2020	49,615		49,615		33,762
Prior	71,676		71,676		51,336
Revolving Loans	123,906		123,906		109,643
Revolving Loans Converted to Term	1,463		1,463		3,026
Total, post ASU 2019-04	690,504		690,504		649,867
YTD gross charge-offs
Prior					(9)
Total, post ASU 2019-04		(9)		(9)	(9)
Consumer Real Estate [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	85,179		85,179		123,203
2023	112,549		112,549		174,755
2022	159,602		159,602		98,460
2021	85,817		85,817		53,688
2020	49,505		49,505		33,598
Prior	68,295		68,295		48,378
Revolving Loans	122,522		122,522		107,949
Revolving Loans Converted to Term	1,463		1,463		3,026
Total, post ASU 2019-04	684,932		684,932		643,057
Consumer Real Estate [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024					171
2023	82		82
2022					258
2021	250		250		116
2020	110		110
Prior	105		105		55
Revolving Loans	1,157		1,157		1,581
Total, post ASU 2019-04	1,704		1,704		2,181
Consumer Real Estate [Member] \| Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
Prior	51		51		53
Total, post ASU 2019-04	51		51		53
Consumer Real Estate [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	189		189		196
2023					824
2022					176
2021	176		176		253
2020					164
Prior	3,225		3,225		2,850
Revolving Loans	227		227		113
Total, post ASU 2019-04	3,817		3,817		4,576
Construction and Land Development [Member]
Loans Amortized Cost Basis by Origination Year
2024	153,699		153,699		120,859
2023	80,684		80,684		118,265
2022	48,960		48,960		24,465
2021	9,746		9,746		3,369
2020	2,222		2,222		5,056
Prior	10,094		10,094		7,015
Revolving Loans	8,618		8,618		40,667
Revolving Loans Converted to Term	983		983		7,489
Total, post ASU 2019-04	315,006		315,006		327,185
YTD gross charge-offs
2020			(441)
Total, post ASU 2019-04			(441)
Construction and Land Development [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	150,971		150,971		113,752
2023	79,728		79,728		115,032
2022	48,854		48,854		23,823
2021	6,443		6,443		2,749
2020	2,222		2,222		5,056
Prior	9,956		9,956		6,595
Revolving Loans	8,618		8,618		40,667
Revolving Loans Converted to Term	983		983		7,489
Total, post ASU 2019-04	307,775		307,775		315,163
Construction and Land Development [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	2,170		2,170		6,670
2023	956		956		3,233
2022	106		106		607
2021	3,231		3,231
Prior					1
Total, post ASU 2019-04	6,463		6,463		10,511
Construction and Land Development [Member] \| Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
2024	558		558		437
Total, post ASU 2019-04	558		558		437
Construction and Land Development [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2022					35
2021	72		72		620
Prior	138		138		419
Total, post ASU 2019-04	210		210		1,074
Commercial and Industrial [Member]
Loans Amortized Cost Basis by Origination Year
2024	97,325		97,325		169,204
2023	135,674		135,674		163,428
2022	147,251		147,251		63,009
2021	51,571		51,571		22,768
2020	19,068		19,068		9,210
Prior	28,899		28,899		25,207
Revolving Loans	248,605		248,605		185,739
Revolving Loans Converted to Term	3,207		3,207		7,353
Total, post ASU 2019-04	731,600		731,600		645,918
YTD gross charge-offs
2024					(75)
2023			(618)		(274)
2022			(235)		(50)
2021					(183)
Revolving Loans					(2)
Total, post ASU 2019-04	(430)	(179)	(853)	(387)	(584)
Commercial and Industrial [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	97,216		97,216		168,957
2023	135,390		135,390		162,799
2022	146,669		146,669		62,796
2021	47,162		47,162		22,639
2020	18,926		18,926		9,135
Prior	28,823		28,823		25,207
Revolving Loans	246,985		246,985		185,619
Revolving Loans Converted to Term	3,091		3,091		7,270
Total, post ASU 2019-04	724,262		724,262		644,422
Commercial and Industrial [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	109		109		54
2023	125		125		15
2022	127		127		13
2021	4,209		4,209
2020	13		13
Revolving Loans	1,600		1,600		120
Revolving Loans Converted to Term	92		92		83
Total, post ASU 2019-04	6,275		6,275		285
Commercial and Industrial [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024					193
2023	159		159		614
2022	455		455		200
2021	200		200		129
2020	129		129		75
Prior	76		76
Revolving Loans	20		20
Revolving Loans Converted to Term	24		24
Total, post ASU 2019-04	1,063		1,063		1,211
Leases [Member]
Loans Amortized Cost Basis by Origination Year
2024	21,003		21,003		28,922
2023	20,591		20,591		26,658
2022	18,741		18,741		8,658
2021	4,841		4,841		3,603
2020	1,420		1,420		703
Prior	456		456		208
Total, post ASU 2019-04	67,052		67,052		68,752
YTD gross charge-offs
2024			(29)		(122)
2023			(602)		(193)
2022			(585)		(18)
2021			(1)
2020			(1)		(12)
Prior			(28)
Total, post ASU 2019-04	(924)	(143)	(1,246)	(211)	(345)
Leases [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	21,003		21,003		28,922
2023	20,591		20,591		26,658
2022	18,741		18,741		8,658
2021	4,841		4,841		3,603
2020	1,420		1,420		703
Prior	456		456		208
Total, post ASU 2019-04	67,052		67,052		68,752
Consumer and Other [Member]
Loans Amortized Cost Basis by Origination Year
2024	3,971		3,971		5,926
2023	2,585		2,585		2,049
2022	1,123		1,123		841
2021	470		470		373
2020	282		282		142
Prior	247		247		206
Revolving Loans	4,853		4,853		3,931
Revolving Loans Converted to Term					67
Total, post ASU 2019-04	13,531		13,531		13,535
YTD gross charge-offs
2024			(5)		(40)
2023			(72)		(135)
2022			(54)		(74)
2021			(30)		(54)
2020			(45)		(33)
Prior			(57)		(89)
Total, post ASU 2019-04	(72)	$ (86)	(263)	$ (332)	(425)
Consumer and Other [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	3,966		3,966		5,926
2023	2,585		2,585		2,049
2022	1,121		1,121		841
2021	470		470		373
2020	282		282		132
Prior	243		243		206
Revolving Loans	4,853		4,853		3,931
Revolving Loans Converted to Term					67
Total, post ASU 2019-04	13,520		13,520		13,525
Consumer and Other [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	5		5
2020					10
Total, post ASU 2019-04	5		5		$ 10
Consumer and Other [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2022	2		2
Prior	4		4
Total, post ASU 2019-04	$ 6		$ 6

Loans and Leases and Allowanc_6

Loans and Leases and Allowance for Credit Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	$ 9,319	$ 7,931
Nonaccrual With No Allowance for Credit Losses, post ASU 2019-04	2,602	3,074
Loans Past Due Over 90 Days Still Accruing	172
Total loans, post ASU 2019-04	3,717,478	3,444,462
Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	3,706,544	3,431,794
Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	10,934	12,668
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	4,858	5,143
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	1,576	2,088
90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Past Due Over 90 Days Still Accruing		170
Total loans, post ASU 2019-04	4,500	5,437
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	1,416	2,044
Nonaccrual With No Allowance for Credit Losses, post ASU 2019-04	802	1,352
Total loans, post ASU 2019-04	1,899,785	1,739,205
Commercial Real Estate [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	1,897,037	1,737,223
Commercial Real Estate [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	2,748	1,982
Commercial Real Estate [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	1,909	52
Commercial Real Estate [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	37	270
Commercial Real Estate [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	802	1,660
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	3,242	2,647
Nonaccrual With No Allowance for Credit Losses, post ASU 2019-04	1,800	1,562
Total loans, post ASU 2019-04	690,504	649,867
Consumer Real Estate [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	688,812	645,743
Consumer Real Estate [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	1,692	4,124
Consumer Real Estate [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	596	2,216
Consumer Real Estate [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	709	1,347
Consumer Real Estate [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	387	561
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	41	620
Total loans, post ASU 2019-04	315,006	327,185
Construction and Land Development [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	314,965	325,934
Construction and Land Development [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	41	1,251
Construction and Land Development [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04		631
Construction and Land Development [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	41	620
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	1,990	2,480
Nonaccrual With No Allowance for Credit Losses, post ASU 2019-04		160
Total loans, post ASU 2019-04	731,600	645,918
Commercial and Industrial [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	729,493	642,346
Commercial and Industrial [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	2,107	3,572
Commercial and Industrial [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	454	956
Commercial and Industrial [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04		330
Commercial and Industrial [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	1,653	2,286
Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	2,626	140
Loans Past Due Over 90 Days Still Accruing	156
Total loans, post ASU 2019-04	67,052	68,752
Leases [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	62,825	67,200
Leases [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	4,227	1,552
Leases [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	1,814	1,208
Leases [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	812	132
Leases [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Past Due Over 90 Days Still Accruing		72
Total loans, post ASU 2019-04	1,601	212
Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Nonaccrual Loans	4
Loans Past Due Over 90 Days Still Accruing	16
Total loans, post ASU 2019-04	13,531	13,535
Consumer and Other [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	13,412	13,348
Consumer and Other [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	119	187
Consumer and Other [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	85	80
Consumer and Other [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans, post ASU 2019-04	18	9
Consumer and Other [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans Past Due Over 90 Days Still Accruing		98
Total loans, post ASU 2019-04	$ 16	$ 98

Loans and Leases and Allowanc_7

Loans and Leases and Allowance for Credit Losses - Nonaccrual Status (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Nonaccrual [Line Items]
Loans Past Due Over 90 Days Still Accruing	$ 172
90 Days or More Past Due [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans Past Due Over 90 Days Still Accruing		$ 170
Consumer and Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans Past Due Over 90 Days Still Accruing	16
Consumer and Other [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans Past Due Over 90 Days Still Accruing		98
Leases [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans Past Due Over 90 Days Still Accruing	$ 156
Leases [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Nonaccrual [Line Items]
Loans Past Due Over 90 Days Still Accruing		$ 72

Loans and Leases and Allowanc_8

Loans and Leases and Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 7,842	$ 10,340
Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	6,449	9,322
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,393	1,018
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	4,353	5,155
Commercial Real Estate [Member] \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	4,353	5,155
Consumer Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,096	2,756
Consumer Real Estate [Member] \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,096	2,756
Construction and Land Development [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		1,411
Construction and Land Development [Member] \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total		1,411
Commercial and Industrial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	859	1,018
Commercial and Industrial [Member] \| Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	859	$ 1,018
Leases [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	534
Leases [Member] \| Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 534

Loans and Leases and Allowanc_9

Loans and Leases and Allowance for Credit Losses - Loan Modifications to Borrowers Experiencing Financial Difficulty (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	$ 9,319		$ 9,319		$ 7,931
Total loans, post ASU 2019-04	3,717,478		3,717,478		3,444,462
90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	4,500		4,500		5,437
Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	110	$ 1,790	336	$ 2,447
Total Nonaccrual Loans	743		743
Total loans, post ASU 2019-04	4,112		4,112
Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	3,314		3,314
Loan modifications made to borrowers experiencing financial difficulty \| 30 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	55		55
Payment Delay \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total				466
Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	110	$ 1,790	336	1,828
Payment Delay and Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total				$ 153
Commercial Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)		12 months		23 months
Weighted-Average Total Payment Delay				$ 23
Total Nonaccrual Loans	1,416		1,416		2,044
Total loans, post ASU 2019-04	1,899,785		1,899,785		1,739,205
Commercial Real Estate [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	802		802		1,660
Commercial Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 528	226	969
Total Nonaccrual Loans	398		398
Total loans, post ASU 2019-04	1,090		1,090
Commercial Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	637		637
Commercial Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| 30 to 89 Days Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	55		$ 55
Commercial Real Estate [Member] \| Payment Delay \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total				403
Commercial Real Estate [Member] \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)			64 months
Commercial Real Estate [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 528	$ 226	$ 566
Consumer Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)		20 months		15 months
Total Nonaccrual Loans	3,242		3,242		2,647
Total loans, post ASU 2019-04	690,504		690,504		649,867
Consumer Real Estate [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	387		387		561
Consumer Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	83	$ 514	83	$ 514
Total Nonaccrual Loans	176		176
Total loans, post ASU 2019-04	530		530
Consumer Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	$ 354		$ 354
Consumer Real Estate [Member] \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)	62 months		62 months
Consumer Real Estate [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 83	$ 514	$ 83	$ 514
Construction and Land Development [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)		9 months		9 months
Total Nonaccrual Loans	41		41		620
Total loans, post ASU 2019-04	315,006		315,006		327,185
Construction and Land Development [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	41		41		620
Construction and Land Development [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 748		$ 748
Total loans, post ASU 2019-04	2,307		2,307
Construction and Land Development [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	2,307		2,307
Construction and Land Development [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 748		$ 748
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)				30 months
Weighted-Average Total Payment Delay				$ 7
Total Nonaccrual Loans	1,990		1,990		2,480
Total loans, post ASU 2019-04	731,600		731,600		645,918
Commercial and Industrial [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	1,653		1,653		2,286
Commercial and Industrial [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	27		27	216
Total Nonaccrual Loans	169		169
Total loans, post ASU 2019-04	185		185
Commercial and Industrial [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	$ 16		$ 16
Commercial and Industrial [Member] \| Payment Delay \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total				63
Commercial and Industrial [Member] \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)	38 months		38 months
Commercial and Industrial [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 27		$ 27
Commercial and Industrial [Member] \| Payment Delay and Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total				$ 153
Leases [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	2,626		2,626		140
Total loans, post ASU 2019-04	67,052		67,052		68,752
Leases [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	1,601		1,601		212
Consumer and Other [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	4		4
Total loans, post ASU 2019-04	13,531		13,531		13,535
Consumer and Other [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans, post ASU 2019-04	$ 16		$ 16		$ 98

Loans and Leases and Allowan_10

Loans and Leases and Allowance for Credit Losses - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) property	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) segment property	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Financing Receivable, Modifications [Line Items]
Loan portfolio segments \| segment			6
Provision for loan losses	$ 2,575	$ 795	$ 3,018	$ 1,458
Provision for credit losses, post ASU 2019-04		1,284		2,254
Allowance for credit losses, post ASU 2019-04	$ 35,609	33,687	$ 35,609	33,687	$ 34,690	$ 35,066	$ 32,747	$ 23,334
Percentage of allowance for credit losses to aggregate loans	0.96%		0.96%			1.02%
Nonaccrual restructuring loans, post ASU 2019-04	$ 9,319		$ 9,319			$ 7,931
Other real estate owned	179		179			517
Provision (recovery) charged to expense	$ 2,300	1,300	$ 3,100	2,300
Residential Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of properties in other real estate owned \| property	0		0
Consumer Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Provision for credit losses, post ASU 2019-04		413		1,006
Allowance for credit losses, post ASU 2019-04	$ 7,529	7,156	$ 7,529	7,156	7,543	7,249	6,748	4,028
Nonaccrual restructuring loans, post ASU 2019-04	3,242		3,242			2,647
Mortgage loans in process of foreclosure	0		0
Consumer and Other [Member]
Financing Receivable, Modifications [Line Items]
Provision for credit losses, post ASU 2019-04		41		119
Allowance for credit losses, post ASU 2019-04	114	$ 123	114	$ 123	$ 117	$ 115	$ 149	$ 136
Nonaccrual restructuring loans, post ASU 2019-04	$ 4		$ 4

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Amortization of intangibles	$ 604	$ 647	$ 1,824	$ 1,981
Goodwill	$ 96,100		$ 96,100		$ 96,100
Customer Relationships [Member]
Intangible asset, useful life	14 years		14 years
Trade Names [Member]
Intangible asset, useful life	5 years		5 years

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		$ 23,203	$ 23,203
Less: accumulated amortization	$ (14,024)	(12,200)
Total	9,179	11,003
Core Deposits [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		17,470	17,470
Less: accumulated amortization	(11,021)	(9,758)
Total	6,449	7,712
Customer Relationships [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		5,670	5,670
Less: accumulated amortization	(2,940)	(2,379)
Total	2,730	3,291
Trade Names [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		63	$ 63
Less: accumulated amortization	$ (63)	$ (63)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 600
2025	2,256
2026	2,086
2027	1,904
2028	1,139
Thereafter	1,194
Total	$ 9,179	$ 11,003

Borrowings, Line of Credit an_3

Borrowings, Line of Credit and Subordinated Debt - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Securities sold under agreements to repurchase	$ 3,997		$ 5,078
Securities sold under agreements to repurchase, average balance	4,800	$ 5,000
Securities sold under agreements to repurchase, maximum month-end balance	5,800	$ 6,100
Borrowings	9,000		13,100
Loan and Security Agreement and Revolving Line of Credit [Member]
Principal amount	35,000
Asset Pledged as Collateral [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Carrying value of securities pledged as collateral	$ 6,600		$ 7,600
Maximum [Member]
Securities sold under agreements to repurchase, maturity period	4 days
Minimum [Member]
Securities sold under agreements to repurchase, maturity period	1 day
Revolving Credit Facility [Member]
Outstanding borrowings	$ 5,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 30,000

Borrowings, Line of Credit an_4

Borrowings, Line of Credit and Subordinated Debt - Subordinated Debt Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 01, 2021	Sep. 28, 2018
Debt Instrument [Line Items]
Debt issuance costs				$ 401
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]		us-gaap:SecuredOvernightFinancingRateSofrMember
Sevier County Bancshares Inc [Member]
Debt Instrument [Line Items]
Subordinated debt					$ 2,500
Subordinated Debt [Member]
Debt Instrument [Line Items]
Principal amount						$ 40,000
Interest rate						5.625%
Debt issuance costs	$ 337	$ 337		$ 401
Basis spread on variable rate (as a percent)		2.81161%
Amortization expense of debt issuance costs	$ 21	$ 21	$ 63
Subordinated Debt [Member] \| Sevier County Bancshares Inc [Member]
Debt Instrument [Line Items]
Interest rate					6.75%

Borrowings and Line of Credit (

Borrowings and Line of Credit (Schedule of debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Borrowings, Line of Credit and Subordinated Debt [Abstract]
Securities sold under agreements to repurchase	$ 3,997	$ 5,078
Other Borrowings	5,000	8,000
Total	$ 8,997	$ 13,078

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2024 USD ($) plan $ / shares shares	Sep. 30, 2023 USD ($) shares
Defined Benefit Plan Disclosure [Line Items]
Contribution to the Plan	$ 504	$ 475	$ 1,500	$ 1,400
Number of stock option plans \| plan			1
Deferred tax benefit from stock options exercised	0		$ 14	60
Options, exercises in period, intrinsic value	$ 15	$ 0	69	$ 242
Grant-date fair value			$ 1,100
Exercise of options \| shares	1,692	0	6,192	15,705
Employee Stock Option [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	$ 0	$ 0	$ 0	$ 0
Options, outstanding, intrinsic value	143		143
Proceeds from options exercised			68
Stock Appreciation Rights (SARs) [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	41	5	$ 7
Share-based compensation income				(118)
Exercise of options \| shares			16,000
Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	372	$ 271	$ 1,300	$ 1,200
Unrecognized compensation cost	$ 2,100		$ 2,100
Unrecognized compensation costs, period for recognition			2 years 1 month 24 days
Vested (in shares) \| shares			51,236
Nonvested, beginning of period (in shares) \| shares			171,770
Nonvested, beginning balance (in dollars per share) \| $ / shares			$ 22.22
2015 Stock Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Rights issued (in shares) \| shares			10,148
Rights available for grant (in shares) \| shares	1,595,020		1,595,020
401 (k) Matching Range One [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of match			100%
Employer matching contribution, percent of employees gross pay			3%
401 (k) Matching Range Two [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of match			50%
Employer matching contribution, percent of employees gross pay			2%

Employee Benefit Plans (Stock O

Employee Benefit Plans (Stock Option Activity) (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Number
Exercised (in shares)	(1,692)	0	(6,192)	(15,705)
Officer and Employee Plans [Member]
Number
Outstanding (in shares)			16,340
Exercised (in shares)			(6,192)
Outstanding (in shares)	10,148		10,148
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding (in dollars per share)			$ 13.55
Weighted Average Exercisable Price Exercised (in dollars per share)			11.09
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 15.05		$ 15.05

Employee Benefit Plans (Options

Employee Benefit Plans (Options Outstanding by Exercise Price Range) (Details) - Officer and Employee Plans [Member] - $ / shares	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.05	$ 13.55
Number Outstanding (in shares)	10,148	16,340
Options Outstanding, Weighted Average Remaining Life	1 year
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.05
Exercisable (in shares)	10,148
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.05
9.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.05
Number Outstanding (in shares)	10,148
Options Outstanding, Weighted Average Remaining Life	1 year
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.05
Exercisable (in shares)	10,148
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.05

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Non-vested Restricted Stock) (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Number
Nonvested, beginning of period (in shares) \| shares	171,770
Granted (in shares) \| shares	79,643
Vested (in shares) \| shares	(51,236)
Forfeited/expired (in shares) \| shares	(3,309)
Nonvested, end of period (in shares) \| shares	196,868
Weighted Average Grant-Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 22.22
Granted (in dollars per share) \| $ / shares	24.04
Vested (in dollars per share) \| $ / shares	21.74
Forfeited/expired (in dollars per share) \| $ / shares	24.75
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 23.04

Employee Benefit Plans (Stock A

Employee Benefit Plans (Stock Appreciation Right Activity) (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Number
Exercised (in shares)	(1,692)	0	(6,192)	(15,705)
Stock Appreciation Rights (SARs) [Member]
Number
Outstanding (in shares)			20,000
Exercised (in shares)			(16,000)
Outstanding (in shares)	4,000		4,000
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding (in dollars per share)			$ 20.70
Weighted Average Exercisable Price Exercised (in dollars per share)			20.70
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 20.70		$ 20.70

Employee Benefit Plans (SARs Ou

Employee Benefit Plans (SARs Outstanding by Exercise Price Range) (Details) - Stock Appreciation Rights (SARs) [Member] - $ / shares	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 20.70	$ 20.70
Number Outstanding (in shares)	4,000	20,000
SARs Outstanding, Weighted Average Remaining Life	3 months
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 20.70
SARs Exercisable, Number Exercisable (in shares)	4,000
SARs Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 20.70
15.19 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 20.70
Number Outstanding (in shares)	4,000
SARs Outstanding, Weighted Average Remaining Life	3 months
SARs Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 20.70
SARs Exercisable, Number Exercisable (in shares)	4,000
SARs Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 20.70

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 780,576		$ 780,576		$ 716,951
Standby letters of credit	29,280		29,280		7,611
Allowance for off balance sheet credit	2,300		2,300		$ 2,400
Off-balance sheet credit loss expense (credit)	$ 302	$ (489)	$ (73)	$ (795)

Fair Value Disclosures (Assets

Fair Value Disclosures (Assets and Liabilities Measured on Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	$ 501,336	$ 408,410
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	501,336	408,410
Derivative financial instruments and interest rate swap agreements, asset	12,387	12,821
Derivative financial instruments and interest rate swap agreements, liability	14,023	14,807
US Treasury Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	77,911	76,033
US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	42,566	48,093
Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	18,097	18,276
Other Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	40,232	33,069
Mortgage-backed securities (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	$ 322,530	$ 232,939
Interest Rate Swap [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Interest Rate Swap Liability
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Fair Value, Recurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	$ 501,336	$ 408,410
Total assets at fair value	513,723	421,231
Derivative financial instruments and interest rate swap agreements, liability		14,807
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	501,336	408,410
Total assets at fair value	513,723	421,231
Derivative financial instruments and interest rate swap agreements, liability		14,807
Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	77,911	76,033
Fair Value, Recurring [Member] \| US Treasury Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	77,911	76,033
Fair Value, Recurring [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	42,566	48,093
Fair Value, Recurring [Member] \| US Government-sponsored Enterprises Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	42,566	48,093
Fair Value, Recurring [Member] \| Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	18,097	18,276
Fair Value, Recurring [Member] \| Municipal securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	18,097	18,276
Fair Value, Recurring [Member] \| Other Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	40,232	33,069
Fair Value, Recurring [Member] \| Other Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	40,232	33,069
Fair Value, Recurring [Member] \| Mortgage-backed securities (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	322,530	232,939
Fair Value, Recurring [Member] \| Mortgage-backed securities (GSEs) [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	322,530	232,939
Fair Value, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative financial instruments and interest rate swap agreements, asset	12,387	12,821
Fair Value, Recurring [Member] \| Interest Rate Swap [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative financial instruments and interest rate swap agreements, asset	12,387	$ 12,821
Fair Value, Recurring [Member] \| Interest Rate Swap Liability
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative financial instruments and interest rate swap agreements, liability	14,023
Fair Value, Recurring [Member] \| Interest Rate Swap Liability \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative financial instruments and interest rate swap agreements, liability	$ 14,023

Fair Value Disclosures (Asset_2

Fair Value Disclosures (Assets and Liabilities Measured on Nonrecurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
OREO		$ 279
Collateral dependent loans	$ 656	1,295
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
OREO		279
Collateral dependent loans	$ 656	$ 1,295

Fair Value Disclosures (Unobser

Fair Value Disclosures (Unobservable Inputs) (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	$ 656	$ 1,295
OREO		279
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	656	1,295
OREO		279
Appraisal And Discounted Cash Flow [Member] \| Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	$ 656	1,295
OREO		$ 279
Appraisal And Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member] \| Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent, measurement input	79	73
OREO, measurement input		33

Fair Value Disclosures (Carryin

Fair Value Disclosures (Carrying Amount and Estimated Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets:
Securities available-for-sale, at fair value, post ASU 2019-04	$ 501,336	$ 408,410
Securities held to maturity, fair value	113,267	262,538
Liabilities:
Noninterest-bearing demand deposits	863,949	898,044
Interest-bearing demand deposits	834,207	1,006,915
Time deposits	769,558	550,468
Carrying Amount [Member]
Assets:
Cash and cash equivalents	192,914	352,271
Securities available-for-sale, at fair value, post ASU 2019-04	501,336	408,410
Securities held to maturity, fair value	127,779	281,236
Other investments	20,352	13,662
Loans and leases, net and loans held for sale	3,687,673	3,413,814
Derivative financial instruments and interest rate swap agreements, asset	12,387	12,821
Liabilities:
Noninterest-bearing demand deposits	863,949	898,044
Interest-bearing demand deposits	834,207	1,006,915
Money market and savings deposits	1,854,777	1,812,427
Time deposits	769,558	550,468
Borrowings	8,997	13,078
Subordinated debt	39,663	42,099
Derivative financial instruments and interest rate swap agreements, liability	14,023	14,807
Estimated Fair Value [Member]
Assets:
Cash and cash equivalents	192,914	352,271
Securities available-for-sale, at fair value, post ASU 2019-04	501,336	408,410
Securities held to maturity, fair value	113,267	262,538
Loans and leases, net and loans held for sale	3,564,572	3,308,980
Derivative financial instruments and interest rate swap agreements, asset	12,387	12,821
Liabilities:
Noninterest-bearing demand deposits	863,949	898,044
Interest-bearing demand deposits	834,207	1,006,915
Money market and savings deposits	1,854,777	1,812,427
Time deposits	769,621	548,397
Borrowings	8,997	13,078
Subordinated debt	37,860	39,822
Derivative financial instruments and interest rate swap agreements, liability	14,023	14,807
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	192,914	352,271
Fair Value, Inputs, Level 2 [Member]
Assets:
Securities available-for-sale, at fair value, post ASU 2019-04	501,336	408,410
Securities held to maturity, fair value	113,267	262,538
Derivative financial instruments and interest rate swap agreements, asset	12,387	12,821
Liabilities:
Noninterest-bearing demand deposits	863,949	898,044
Interest-bearing demand deposits	834,207	1,006,915
Money market and savings deposits	1,854,777	1,812,427
Time deposits	769,621	548,397
Borrowings	8,997	13,078
Derivative financial instruments and interest rate swap agreements, liability	14,023	14,807
Fair Value, Inputs, Level 3 [Member]
Assets:
Loans and leases, net and loans held for sale	3,564,572	3,308,980
Liabilities:
Subordinated debt	$ 37,860	$ 39,822

Fair Value Disclosures (Additio

Fair Value Disclosures (Additional) (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Allowance for credit losses, post ASU 2019-04	$ 35,609	$ 34,690	$ 35,066	$ 33,687	$ 32,747	$ 23,334
Collateral Pledged [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Allowance for credit losses, post ASU 2019-04	$ 3,200		$ 3,500

Derivatives Financial Instrum_3

Derivatives Financial Instruments (Fair Value Hedges on Balance Sheet) (Details) - Interest Rate Swap Liability - Fair Value Hedging [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Weighted Average Remaining Maturity (In Years)	2 years 10 days	3 years 4 months 24 days
Weighted Average Pay Rate	4.30%	4.25%
Notional Amount, Liability	$ 55,507	$ 27,050
Estimated Fair Value	$ (955)	$ (536)

Derivatives Financial Instrum_4

Derivatives Financial Instruments (Fair Value Hedges on Income Statement) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Reported interest income on tax-exempt securities	$ 350	$ 356	$ 1,056	$ 1,066
Fair Value Hedging [Member] \| Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on fair value hedging relationship	(1,069)		(955)
Fair Value Hedging [Member] \| Interest Rate Swap [Member] \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Interest income on taxable securities	5,091	4,335	14,710	7,986
Effects of fair value hedge relationships	142		391
Reported interest income on taxable securities	5,233	$ 4,335	15,101	$ 7,986
Gain (loss) on fair value hedging relationship	$ 1,069		$ 955
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Reported interest income on tax-exempt securities	Reported interest income on tax-exempt securities	Reported interest income on tax-exempt securities	Reported interest income on tax-exempt securities
Carrying amount of hedged asset	$ 48,886		$ 48,886

Derivatives Financial Instrum_5

Derivatives Financial Instruments (Interest Rate Swaps related to Loan Hedging Program) (Details) - Interest Rate Swap [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Cash Flow Hedging [Member] \| Interest Income [Member]
Derivatives, Fair Value [Line Items]
Cash flow hedge estimated to be reclassified in next 12 months	$ 126
Cash Flow Hedging [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Cash flow hedge estimated to be reclassified in next 12 months	634
Non-hedged derivatives [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Asset	360,003	$ 294,133
Estimated Fair Value, Asset	12,373	12,813
Notional Amount, Liability	360,003	294,133
Estimated Fair Value, Liability	(12,373)	(12,813)
Notional 50000 Amount [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Asset	50,000
Estimated Fair Value Asset (Liability)	(37)
Notional 50000 Amount 2 [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Other Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Asset	50,000
Estimated Fair Value Asset (Liability)	13
Notional 150000 Amount [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Liability	150,000	150,000
Estimated Fair Value Asset (Liability)	636	881
Notional 25000 Amount [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Other Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Liability	25,000	25,000
Estimated Fair Value Asset (Liability)	$ (2)	(7)
Notional 100000 Amount [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Asset		100,000
Estimated Fair Value Asset (Liability)		$ (556)

Derivatives Financial Instrum_6

Derivatives Financial Instruments (Effect of Fair Value and Cash Flow Hedge Accounting on AOCI) (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Interest Income, Operating	Interest Income, Operating	Interest Income, Operating
Amount of Gain (Loss) Recognized on OCI on Derivative	$ 1,177	$ (432)	$ 532	$ (861)
Amount of Gain or (Loss) Reclassified from AOCI into Income	$ (203)	$ (173)	$ (610)	$ (275)
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]		Interest Income, Operating
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense	Interest Expense	Interest Expense	Interest Expense
Amount of Gain (Loss) Recognized on OCI on Derivative	$ (943)	$ 587	$ 240	$ 698
Amount of Gain or (Loss) Reclassified from AOCI into Income	$ 227	$ 157	$ 724	$ 165

Derivatives Financial Instrum_7

Derivatives Financial Instruments (Effect of Fair Value and Cash Flow Hedge Accounting on the Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Total interest income	$ 64,159	$ 55,448	$ 185,633	$ 160,823
Derivative, Gain, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total interest income	Total interest income	Total interest income	Total interest income
Total interest expense	$ 29,151	$ 24,426	$ 86,180	$ 62,150
Derivative, Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense	Interest Expense	Interest Expense	Interest Expense
Total interest income	$ 63,956	$ 55,275	$ 185,023	$ 160,548
Total interest expense	35,032	31,006	99,567	98,563
Interest Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effects of cash flow hedge relationships	(203)	(173)	(610)	(275)
Total interest income	63,956	55,275	185,023	160,548
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effects of cash flow hedge relationships	(227)	(157)	(724)	(165)
Total interest expense	$ 28,924	$ 24,269	$ 85,456	$ 61,985

Derivatives Financial Instrum_8

Derivatives Financial Instruments (Interest Rate Swaps to Facilitate Customer's Transactions) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Rate Swap [Member] \| Non-hedged derivatives [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Transaction on income statement	$ 1,103	$ 326	$ 1,378	$ 823

Derivatives Financial Instrum_9

Derivatives Financial Instruments (Collateral Requirements) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Collateral pledged to derivative counterparties	$ 150	$ 390

Leases (Balance Sheet Lease Ass

Leases (Balance Sheet Lease Assets and Liabilities) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 11,741	$ 9,894
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets	Other Assets
Operating lease liabilities	$ 12,240	$ 10,303
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other Liabilities	Other Liabilities
Lessee, Operating Lease, Existence of Option to Extend [true false]	true

Leases (Narrative) (Details)

Leases (Narrative) (Details)	Sep. 30, 2024
Leases [Abstract]
Weighted average remaining lease term	10 years 6 months 25 days
Weighted average discount rate	3.48%

Leases (Lease Costs and Other I

Leases (Lease Costs and Other Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Lease costs:
Operating lease costs	$ 492	$ 438	$ 1,411	$ 1,247
Variable lease costs	16	30	72	87
Total	508	468	1,483	1,334
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 462	$ 393	$ 1,322	$ 1,142

Leases (Lease Maturities) (Deta

Leases (Lease Maturities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Remainder of 2024	$ 452
2025	1,714
2026	1,599
2027	1,392
2028	1,388
Thereafter	8,562
Total future minimum lease payments	15,107
Amounts representing interest	(2,867)
Present value of net future minimum lease payments	$ 12,240	$ 10,303

Regulatory Matters (Narrative)

Regulatory Matters (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Banking and Thrift [Abstract]
Dividends	$ 17.5
Common stock dividends, quarterly (in dollars per share)		$ 0.08

Regulatory Matters (Regulatory

Regulatory Matters (Regulatory Capital Levels) (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
SmartFinancial, Inc. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 469,276	$ 448,050
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	406,264	385,795
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	406,264	385,795
Tier 1 Capital (to Average Assets), Actual Amount	$ 406,264	$ 385,795
Total Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.1162	0.1180
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.1006	0.1016
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ration (as percent)	0.1006	0.1016
Tier 1 Capital (to Average Assets), Actual Ratio (as a percent)	0.0844	0.0827
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 323,034	$ 303,658
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	242,275	227,744
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	181,706	170,808
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 192,472	$ 186,672
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0800	0.0800
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0600	0.0600
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0450	0.0450
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0400	0.0400
Smart Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 471,875	$ 456,134
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	440,593	427,559
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	440,593	427,559
Tier 1 Capital (to Average Assets), Actual Amount	$ 440,593	$ 427,559
Total Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.1169	0.1202
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.1092	0.1126
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ration (as percent)	0.1092	0.1126
Tier 1 Capital (to Average Assets), Actual Ratio (as a percent)	0.0917	0.0918
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 322,834	$ 303,680
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	242,125	227,760
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	181,594	170,820
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 192,095	$ 186,363
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0800	0.0800
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0600	0.0600
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0450	0.0450
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.0400	0.0400
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 403,542	$ 379,600
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	322,834	303,680
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	262,302	246,740
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 240,119	$ 232,954
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.1000	0.1000
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.0800	0.0800
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.0650	0.0650
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.0500	0.0500

Other comprehensive income (l_3

Other comprehensive income (loss) (Activity in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	$ 472,465	$ 444,847	$ 459,886	$ 432,452
BALANCE	489,023	446,652	489,023	446,652
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(24,640)	(33,132)	(23,818)	(33,616)
Other comprehensive income (loss)	9,043	(4,325)	8,221	(3,841)
Reclassification of amounts included in net income		5,044		5,044
Net other comprehensive income (loss) during period	9,043	719	8,221	1,203
BALANCE	(15,597)	(32,413)	(15,597)	(32,413)
AOCI, Available-for-Sale Securities Transfer to Held-to-Maturity [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(582)	(684)	(632)	(742)
Reclassification of amounts included in net income	25	27	75	85
Net other comprehensive income (loss) during period	25	27	75	85
BALANCE	(557)	(657)	(557)	(657)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(661)	(1,201)	(1,060)	(966)
Other comprehensive income (loss)	190	115	657	(120)
Reclassification of amounts included in net income	(16)		(84)
Net other comprehensive income (loss) during period	174	115	573	(120)
BALANCE	(487)	(1,086)	(487)	(1,086)
AOCI Attributable to Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(25,798)	(35,017)	(25,907)	(35,324)
Other comprehensive income (loss)	8,544	(4,210)	8,856	(3,961)
Reclassification of amounts included in net income	(95)	5,071	(298)	5,129
Net other comprehensive income (loss) during period	8,449	861	8,558	1,168
BALANCE	(17,349)	$ (34,156)	(17,349)	$ (34,156)
AOCI, Derivative Qualifying as Hedge, Excluded Component, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	85		(397)
Other comprehensive income (loss)	(689)		(22)
Reclassification of amounts included in net income	(104)		(289)
Net other comprehensive income (loss) during period	(793)		(311)
BALANCE	$ (708)		$ (708)