Landmark Bancorp (LARK) 10-K 27 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Mar. 27, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	0-33203
Entity Registrant Name	LANDMARK BANCORP, INC.
Entity Central Index Key	0001141688
Entity Tax Identification Number	43-1930755
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	701 Poyntz Avenue
Entity Address, City or Town	Manhattan
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66502
City Area Code	(785)
Local Phone Number	565-2000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	LARK
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 81.3
Entity Common Stock, Shares Outstanding		5,468,867
Documents Incorporated by Reference	Portions of the Proxy Statement for the Annual Meeting of Stockholders of the registrant to be held on May 22, 2024, are incorporated by reference in Part III hereof, to the extent indicated herein.
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Crowe LLP
Auditor Location	Dallas, Texas
Auditor Firm ID	173

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 27,101	$ 23,156
Interest-bearing deposits at other banks	4,918	9,084
Investment securities available-for-sale, at fair value	452,769	489,306
Investment securities, held-to-maturity, net of allowance for credit losses of $91 and $0, fair value of $3,049 and $3,452	3,555	3,524
Bank stocks, at cost	8,123	5,470
Loans, net of allowance for credit losses of $10,608 and $8,791	937,619	841,149
Loans held for sale, at fair value	853	2,488
Bank owned life insurance	38,333	37,323
Premises and equipment, net	19,709	24,327
Goodwill	32,377	32,199
Other intangible assets, net	3,241	4,006
Mortgage servicing rights	3,158	3,813
Real estate owned, net	928	934
Accrued interest and other assets	28,988	26,088
Total assets	1,561,672	1,502,867
Deposits:
Non-interest-bearing demand	367,103	410,142
Money market and checking	613,613	626,659
Savings	152,381	170,570
Certificates of deposit	183,154	93,278
Total deposits	1,316,251	1,300,649
Federal Home Loan Bank and other borrowings	64,662	17,200
Subordinated debentures	21,651	21,651
Repurchase agreements	12,714	29,402
Accrued interest and other liabilities	19,480	22,532
Total liabilities	1,434,758	1,391,434
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.01 par value per share, 200,000 shares authorized; none issued
Common stock, $0.01 par value per share, 7,500,000 shares authorized; 5,481,407 and 5,473,894 shares issued at December 31, 2023 and 2022, respectively	55	52
Additional paid-in capital	89,208	84,273
Retained earnings	54,282	52,174
Treasury stock, at cost; 3,812 and 0 shares at December 31, 2023 and 2022, respectively	(75)
Accumulated other comprehensive loss	(16,556)	(25,066)
Total stockholders’ equity	126,914	111,433
Total liabilities and stockholders’ equity	$ 1,561,672	$ 1,502,867

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 91
Held-to-Maturity, Fair Value	3,049	3,452
Allowance for loans losses	$ 10,608	$ 8,791
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	7,500,000	7,500,000
Common stock, shares issued	5,481,407	5,473,894
Treasury stock, shares	3,812	0

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income:
Loans		$ 51,753	$ 33,473	$ 33,612
Investment securities:
Taxable		9,594	6,414	3,005
Tax-exempt		3,094	3,018	3,022
Interest-bearing deposits at banks		242	321	187
Total interest income		64,683	43,226	39,826
Interest expense:
Deposits		15,254	2,776	1,023
FHLB and other borrowings		4,048	584
Subordinated debentures		1,590	840	472
Repurchase agreements		499	146	11
Total interest expense		21,391	4,346	1,506
Net interest income		43,292	38,880	38,320
Provision for credit losses		349		500
Net interest income after provision for credit losses		42,943	38,880	37,820
Non-interest income:
Fees and service charges		10,220	9,651	8,857
Gains on sales of loans, net	[1]	2,269	3,444	10,487
Increase in cash surrender value of bank owned life insurance	[1]	913	780	686
(Losses) gains on sales of investment securities, net		(1,246)	(1,103)	1,138
Other		1,074	928	1,093
Total non-interest income		13,230	13,700	22,261
Non-interest expense:
Compensation and benefits		22,681	20,405	20,157
Occupancy and equipment		5,565	5,118	4,482
Data processing		1,940	1,580	2,016
Amortization of mortgage servicing rights and other intangibles		1,844	1,446	1,601
Professional fees		2,452	1,892	1,831
Acquisition costs			3,398
Other		7,501	7,431	7,169
Total non-interest expense		41,983	41,270	37,256
Earnings before income taxes		14,190	11,310	22,825
Income tax expense		1,954	1,432	4,814
Net earnings		$ 12,236	$ 9,878	$ 18,011
Earnings per share (1):
Basic	[2]	$ 2.23	$ 1.80	$ 3.27
Diluted	[2]	$ 2.23	$ 1.79	$ 3.26
[1]Not within the scope of ASC 606.[2]All per share amounts have been adjusted to give effect to the 5

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Parenthetical)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements Of Earnings
Stock dividend percentage	5%	5%	5%

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net earnings	$ 12,236	$ 9,878	$ 18,011
Net unrealized holding gains (losses) on available-for-sale securities	10,025	(39,440)	(6,236)
Less reclassification adjustment on losses (gains) included in earnings	1,246	1,103	(1,138)
Net unrealized gains (losses)	11,271	(38,337)	(7,374)
Income tax effect on net (losses) gains included in earnings	(305)	(271)	279
Income tax effect on net unrealized holding (gains) losses	(2,456)	9,662	1,528
Other comprehensive income (loss)	8,510	(28,946)	(5,567)
Total comprehensive income (loss)	$ 20,746	$ (19,068)	$ 12,444

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 48	$ 72,230	$ 44,947		$ 9,447	$ 126,672
Net earnings				18,011			18,011
Other comprehensive income (loss)						(5,567)	(5,567)
Dividends paid	[1]			(3,818)			(3,818)
Issuance of restricted common stock
Stock-based compensation			323				323
Exercise of stock options	[2]		22				22
5% stock dividend		2	6,545	(6,547)
Ending balance, value at Dec. 31, 2021		50	79,120	52,593		3,880	135,643
Net earnings				9,878			9,878
Other comprehensive income (loss)						(28,946)	(28,946)
Dividends paid	[1]			(4,198)			(4,198)
Issuance of restricted common stock
Stock-based compensation			295				295
Exercise of stock options	[2]
5% stock dividend		2	4,858	(6,099)	1,239
Purchase of treasury shares					(1,239)		(1,239)
Ending balance, value at Dec. 31, 2022		52	84,273	52,174		(25,066)	111,433
Cumulative effect of change in accounting principle from implementation of ASU 2016-13				(1,204)			(1,204)
Beginning balance, value at Jan. 1, 2023		52	84,273	50,970		(25,066)	110,229
Net earnings				12,236			12,236
Other comprehensive income (loss)						8,510	8,510
Dividends paid	[1]			(4,390)			(4,390)
Issuance of restricted common stock
Stock-based compensation			352				352
Exercise of stock options	[2]		52				52
5% stock dividend		3	4,531	(4,534)
Purchase of treasury shares					(75)		(75)
Ending balance, value at Dec. 31, 2023		$ 55	$ 89,208	$ 54,282	$ (75)	$ (16,556)	$ 126,914
[1]Dividends per share have been adjusted to give effect to the 5

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Dividends paid per share	$ 0.80	$ 0.76	$ 0.69
Issue of restricted common stock, shares	5,192	17,551	2,880
Exercise of stock options, shares	2,693	112	6,172
Percentage of stocks dividend	5%	5%	5%
Stock dividends, shares	260,640	247,831	237,569
Purchase of treasury shares	3,812	49,721
Percentage of stocks dividend	5%	5%	5%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net earnings		$ 12,236,000	$ 9,878,000	$ 18,011,000
Adjustments to reconcile net earnings to net cash provided by operating activities:
Provision for credit losses		349,000		500,000
Valuation allowance on real estate owned		6,000	354,000	48,000
Amortization of investment security premiums, net		240,000	1,481,000	2,078,000
Accretion of purchase accounting adjustments		(993,000)	(460,000)	(55,000)
Amortization of mortgage servicing rights and intangibles		1,844,000	1,446,000	1,601,000
Depreciation		1,270,000	1,134,000	997,000
Increase in cash surrender value of bank owned life insurance	[1]	(913,000)	(780,000)	(686,000)
Stock-based compensation		352,000	295,000	323,000
Deferred income taxes		404,000	(1,190,000)	808,000
Net loss (gain) on investment securities		1,246,000	1,103,000	(1,138,000)
Net (gain) loss on sales of premises and equipment and foreclosed assets		(1,000)	(114,000)	5,000
Net gains on sales of loans	[1]	(2,269,000)	(3,444,000)	(10,487,000)
Proceeds from sale of loans		80,475,000	145,923,000	344,187,000
Origination of loans held for sale		(76,995,000)	(140,990,000)	(324,908,000)
Changes in assets and liabilities:
Accrued interest and other assets		(1,276,000)	5,146,000	611,000
Accrued interest, expenses and other liabilities		(3,371,000)	4,998,000	(736,000)
Net cash provided by operating activities		12,604,000	24,780,000	31,159,000
Cash flows from investing activities:
Net (increase) decrease in loans		(97,361,000)	(73,571,000)	47,840,000
Net change in interest-bearing deposits at banks		4,150,000	(1,728,000)	(1,918,000)
Maturities and prepayments of investment securities		54,537,000	53,877,000	60,904,000
Purchases of investment securities		(29,112,000)	(226,336,000)	(174,748,000)
Proceeds from sale of available-for-sale securities		20,913,000	52,597,000	16,623,000
Redemption of bank stocks		11,192,000	4,208,000	2,418,000
Purchase of bank stocks		(13,845,000)	(6,074,000)	(850,000)
Net cash paid in bank acquisition			(572,000)
Proceeds from sales of premises and equipment and foreclosed assets		7,000	1,379,000	601,000
Purchase of bank owned life insurance				(6,000,000)
Premiums paid on bank owned life insurance		(97,000)	(63,000)
Purchases of premises and equipment, net		(995,000)	(876,000)	(1,324,000)
Net cash used in investing activities		(50,611,000)	(197,159,000)	(56,454,000)
Cash flows from financing activities:
Net increase in deposits		15,591,000	1,758,000	132,454,000
Federal Home Loan Bank advance borrowings		727,629,000	327,360,000
Federal Home Loan Bank advance repayments		(677,815,000)	(326,160,000)
Proceeds from other borrowings			10,065,000
Repayments on other borrowings		(2,352,000)	(1,065,000)
Change in repurchase agreements		(16,688,000)	(199,000)	1,032,000
Proceeds from exercise of stock options		52,000		22,000
Payment of dividends		(4,390,000)	(4,198,000)	(3,818,000)
Purchase of treasury stock		(75,000)	(1,239,000)
Net cash provided by financing activities		41,952,000	6,322,000	129,690,000
Net increase (decrease) in cash and cash equivalents		3,945,000	(166,057,000)	104,395,000
Cash and cash equivalents at beginning of year		23,156,000	189,213,000	84,818,000
Cash and cash equivalents at end of year		27,101,000	23,156,000	189,213,000
Supplemental disclosure of cash flow information:
Cash payments paid during the year for income taxes		55,000	1,104,000	4,458,000
Cash paid during the year for interest		19,851,000	4,032,000	1,549,000
Cash paid during the year for operating leases		156,000	175,000	141,000
Supplemental schedule of noncash investing and financing activities:
Transfer of loans to real estate owned				1,264,000
Transfer of premises and equipment to real estate held for sale		4,343,000
Operating lease asset and related liability recorded		61,000		219,000
Bank acquisition:
Fair value of liabilities assumed			181,350,000
Fair value of assets acquired			$ 200,033,000
[1]Not within the scope of ASC 606.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(1) Summary of Significant Accounting Policies Principles of Consolidation Use of Estimates Business Combinations Reserve Requirements Cash Flows Interest-Bearing Deposits in Banks In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), commonly referred to as “CECL.” The provisions of the update eliminated the probable initial recognition threshold under previous GAAP which requires reserves to be based on an incurred loss methodology. Under CECL, reserves required for financial assets measured at amortized cost reflect an organization’s estimate of all expected credit losses over the expected term of the financial asset and thereby require the use of reasonable and supportable forecasts to estimate future credit losses. Because CECL encompasses all financial assets carried at amortized cost, the requirement that reserves be established based on an organization’s reasonable and supportable estimate of expected credit losses extends to held-to-maturity debt securities. Under the provisions of the update, credit losses recognized on available-for-sale debt securities are presented as an allowance as opposed to a write-down. In addition, CECL modified the accounting for purchased loans. Under prior GAAP, a purchased loan’s contractual balance was adjusted to fair value through a credit discount, and no reserve was recorded on the purchased loan upon acquisition. Under CECL loans determined to be purchased credit deteriorated have an allowance for credit losses established through purchase accounting. Finally, increased disclosure requirements under CECL oblige organizations to present credit quality disclosures disaggregated by the year of origination or vintage. FASB expects that the evaluation of underwriting standards and credit quality trends by financial statement users will be enhanced with the additional vintage disclosures. In October 2019, the FASB approved a change in the effective dates for CECL which delayed the effective date to fiscal years beginning after December 15, 2022 for smaller reporting companies. On January 1, 2023, the Company adopted CECL. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity investment securities. It also applies to off-balance credit exposures not accounted for as insurance (loan commitments and standby letters of credit). In addition, ASC 326 made changes to the accounting for available-for-sale investment securities management does not intend to sell or believes that it is more likely than not they will be required to sell. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for the reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP requirements. The adoption of CECL resulted in an increase in the allowance for credit losses on loans of $ 1.5 72,000 391,000 1.2 The following table illustrates the impact of ASC 326: Impact of Adoption of ASC 326 (CECL) (Dollars in thousands) As reported under ASC 326 Pre-ASC 326 adoption Impact of ASC 326 adoption January 1, 2023 (Dollars in thousands) As reported under ASC 326 Pre-ASC 326 adoption Impact of ASC 326 adoption Allowance for credit losses: Held-to-maturity investment securities $ 72 $ - $ 72 One-to-four family residential real estate loans $ 1,677 $ 655 $ 1,022 Construction and land loans 166 117 49 Commercial real estate loans 4,221 3,158 1,063 Commercial loans 2,898 2,753 145 Paycheck protection program loans - - - Agriculture loans 1,142 1,966 (824 ) Municipal loans 16 5 11 Consumer loans 194 137 57 Total allowance for credit losses for loans $ 10,314 $ 8,791 $ 1,523 Unfunded loan commitments $ 170 $ 170 $ - Investment Securities Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage backed securities where prepayments are anticipated. Realized gains and losses on sales of available-for-sale securities are recorded on a trade date basis and are calculated using the specific identification method. Allowance for Credit Losses – Held-to-Maturity Investment Securities Allowance for Credit Losses – Available-for-Sale Investment Securities Bank Stocks Acquired Loans Loans The accrual of interest on non-performing loans is discontinued at the time the loan is ninety days delinquent, unless the credit is well secured and in process of collection. Loans are placed on non-accrual or are charged off at an earlier date if collection of the principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on non-accrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash basis or cost recovery method, until qualifying for return to accrual. Loans are evaluated individually and are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Credit Losses - Loans The allowance for credit losses is measured on a collective basis for pools of loans with similar risk characteristics. The Company has identified the following pools of financial assets with similar risk characteristics for measuring expected credit losses. One-to-Four Family Residential Real Estate. Construction and Land. Commercial Real Estate. Commercial. Agriculture. Municipal. Consumer. The Company utilizes a weighted average remaining maturity allowance methodology to calculate the quantitative component of the allowance for credit losses. Historical loss rates are adjusted for current conditions and reasonable and supportable forecasts. Following the economic forecast period loss rates revert back to historical loss rates over a reasonable period of time. Additional adjustments for qualitative factors are included to quantify the risks within each of the loan categories that are not included in the historical loss rates or economic projections. These adjustments include but are not limited to: changes in economic and business conditions, changes in policies, procedures and underwriting, changes in management or staff and their related experience, changes in nature and volume of the portfolio, changes in loan review, changes in collateral values, changes in past due and nonaccrual loans, changes in competition, legal and regulatory issues, changes in concentrations and other qualitative factors that could affect credit losses. The data for the allowance calculation may be obtained from internal or external sources. Loans that do not share similar risk characteristics with the collectively evaluated pools are evaluated on an individual basis and are excluded from the collectively evaluated loan pools. Such loans are evaluated for credit losses based on either discounted cash flows or the fair value of collateral. The Company estimates expected credit losses over the contractual term of obligations to extend credit, unless the obligation is unconditionally cancellable. The allowance for off-balance-sheet exposures is adjusted through the provision for credit losses. The estimates are determined based on the likelihood of funding during the contractual term and an estimate of credit losses subsequent to funding. Estimated credit losses on subsequently funded balances are based on the same assumptions used to estimated credit losses on loans. In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures which eliminated the recognition and measurement guidance for troubled debt restructurings (“TDRs”) by creditors in ASC 310-40. The update also enhanced disclosure required for loan restructurings by creditors when a borrower is experiencing financial difficulty. Specifically, rather than applying the recognition and measurement guidance for TDRs, an entity will apply the loan refinancing and restructuring guidance to determine whether a modification or other form of restructuring results in a new loan or a continuation of an existing loan. Additionally, the amendments to this ASU require a public business entity to disclose current period gross charge-offs by year of origination for loans in the vintage disclosures. On January 1, 2023, the Company adopted ASU 2022-02, electing the prospective approach. The adoption did not have a material effect on the Company’s operating results or financial condition. The disclosures in this document have been updated to reflect the new guidance. Loans Modifications Loans Held for Sale Mortgage loans held for sale are generally sold with servicing rights retained. The carrying value of mortgage loans sold is reduced by the amount allocated to the servicing right. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold. Mortgage Servicing Rights Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in valuation allowances are included in amortization expense on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds, default rates and losses. Transfers of Financial Assets Mortgage Loan Repurchase Reserve Premises and Equipment Bank Owned Life Insurance Goodwill and Intangible Assets Intangible assets include core deposit intangibles. Core deposit intangible assets are amortized over their estimated useful life of ten years on an accelerated basis. When facts and circumstances indicate potential impairment, the Company will evaluate the recoverability of the intangible asset’s carrying value, using estimates of undiscounted future cash flows over the remaining asset life. Any impairment loss is measured by the excess of carrying value over fair value. Income Taxes greater than 50 percent likelihood of being realized upon ultimate settlement. Loan Commitments and Related Financial Instruments Loss Contingencies Comprehensive Income Real Estate Owned Stock-Based Compensation Earnings per Share 166,561 51,718 56,324 The shares used in the calculation of basic and diluted earnings per share, which have been adjusted to give effect to the 5 Schedule of Earnings Per Share, Basic and Diluted 2023 2022 2021 (Dollars in thousands, except per share amounts) Years ended December 31, 2023 2022 2021 Net earnings available to common shareholders $ 12,236 $ 9,878 $ 18,011 Weighted average common shares outstanding - basic 5,477,700 5,492,286 5,506,487 Assumed exercise of stock options 3,100 15,767 13,303 Weighted average common shares outstanding - diluted 5,480,800 5,508,053 5,519,790 Earnings per share: Basic $ 2.23 $ 1.80 $ 3.27 Diluted $ 2.23 $ 1.79 $ 3.26 Derivative Financial Instruments Dividend Restriction Fair Value of Financial Instruments Reclassifications

Impact of Recent Accounting Pro

Impact of Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Impact of Recent Accounting Pronouncements	(2) Impact of Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), commonly referred to as “CECL.” The Company adopted CECL effective January 1, 2023. The impact of the adoption and additional details are included in Note 1. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The amendments in this update simplify the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. The amendments require an entity to perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, not to exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. The amendments also eliminate the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. The amendments in this ASU are effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. In October 2019, the FASB approved a change in the effective dates for ASU 2017-04 which delayed the effective date to fiscal years beginning after December 15, 2022 for smaller reporting companies. The Company adopted ASU 2017-04 effective January 1, 2023. The adoption of ASU 2017-04 did not have a material effect on the Company’s operating results or financial condition. In May 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. Reference rate reform relates to the effects undertaken to eliminate certain reference rates such as the London Interbank Offered Rate (“LIBOR”) and introduce new reference rates that may be based on larger or more liquid observations and transactions. ASU 2020-04 provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other contracts. Generally, ASU 2020-04 would allow entities to consider contract modifications due to reference rate reform to be a continuation of an existing contract; thus, the Company would not have to determine if the modification is considered insignificant. The standard was effective upon issuance and the amendments may be applied prospectively through December 31, 2022 such that changes made to contracts beginning on or after January 1, 2023 would not apply. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date, which extended the sunset date from December 31, 2022 to December 31, 2024. As of December 31, 2023, the Company does not have any instruments tied to LIBOR. The adoption of ASU 2020-04 did not have a material effect on the Company’s operating results or financial condition.

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Acquisition	(3) Acquisition On October 1, 2022, the Company acquired 100% of the outstanding common shares of Freedom Bancshares, Inc., in exchange for $ 33.4 10.0 The transaction was accounted for using the acquisition method of accounting, and as such, assets acquired and liabilities assumed were recorded at their estimated fair value on the acquisition date. Acquired loans were recorded at fair value at the acquisition date and no separate valuation allowance was established. No purchased credit impaired loans were acquired. Market value adjustments are accreted or amortized on a level yield basis over the expected term of the asset or liability. Additionally, the Company recorded a core deposit intangible of $ 4.2 14.7 178,000 3.4 3.1 Results of the operations of the acquired business are included in the income statement from the effective date of the acquisition. The following table summarizes the consideration paid for Freedom Bancshares, Inc. and the amounts of the assets acquired and liabilities assumed at the acquisition date: Schedule of Assets and Liabilities Acquisition As of (Dollars in thousands) October 1, 2022 Cash paid in acquisition $ 33,350 Assets acquired: Cash and cash equivalents 32,778 Investment securities 33,126 Bank stocks 699 Loans 113,910 Bank owned life insurance 4,374 Premises and equipment 3,782 Core deposit intangibles 4,170 Other 7,016 Total assets acquired 199,855 Liabilities assumed: Deposits 150,410 FHLB advances 7,000 Other borrowings 22,198 Other liabilities 1,742 Total liabilities assumed 181,350 Net assets acquired 18,505 Goodwill $ 14,845 The fair value of net assets acquired includes fair value adjustments to certain receivables that were not considered impaired as of the acquisition date. The fair value adjustments were determined using discounted contractual cash flows. However, the Company believes that all contractual cash flows related to these financial instruments will be collected. As such, these receivables, which have shown evidence of credit deterioration since origination were not considered impaired at the acquisition date and were not subject to the guidance relating to purchased credit impaired loans. Receivables acquired that were not subject to these requirements include non-impaired loans with a fair value and gross contractual amounts receivable of $ 113.9 118.1 Unaudited pro forma consolidated operating results for the years ended December 31, 2022 and December 31, 2021, as if the acquisition was consummated on January 1 of that year are as follows: Schedule of Unaudited Pro Forma Consolidated Operating Acquisition (Dollars in thousands, except per share amounts) Years ended December 31, 2022 2021 Net interest income $ 44,750 $ 45,942 Net earnings 9,098 19,922 Earnings per share (1): Basic (1) 1.66 3.62 Diluted (1) 1.65 3.61 (1) All per share amounts have been adjusted to give effect to the 5% stock dividends paid during December 2022 and 2021.

Investment Securities

Investment Securities	12 Months Ended
	Dec. 31, 2023
Schedule of Investments [Abstract]
Investment Securities	(4) Investment Securities A summary of investment securities available-for-sale and securities held-to-maturity is as follows: Schedule of Available-for-sale Securities (Dollars in thousands) As of December 31, 2023 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 99,340 $ - $ (3,673 ) $ 95,667 Municipal obligations, tax exempt 122,775 186 (2,338 ) 120,623 Municipal obligations, taxable 82,926 225 (4,068 ) 79,083 Agency mortgage-backed securities 169,656 247 (12,507 ) 157,396 Total available-for-sale $ 474,697 $ 658 $ (22,586 ) $ 452,769 Held-to-maturity: Other $ 3,555 $ - $ (506 ) $ 3,049 Total held-to-maturity $ 3,555 $ - $ (506 ) $ 3,049 (Dollars in thousands) As of December 31, 2022 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 130,684 $ - $ (7,573 ) $ 123,111 U. S. federal agency obligations 2,002 - (14 ) 1,988 Municipal obligations, tax exempt 130,848 59 (3,645 ) 127,262 Municipal obligations, taxable 73,520 14 (6,290 ) 67,244 Agency mortgage-backed securities 185,451 172 (15,922 ) 169,701 Total available-for-sale $ 522,505 $ 245 $ (33,444 ) $ 489,306 Held-to-maturity: Other $ 3,524 $ 5 $ (77 ) $ 3,452 Total held-to-maturity $ 3,524 $ 5 $ (77 ) $ 3,452 The tables above show that some of the securities in the available-for-sale and held-to-maturity investment portfolio had unrealized losses, or were temporarily impaired, as of December 31, 2023 and 2022. This temporary impairment represents the estimated amount of loss that would be realized if the securities were sold on the valuation date. The following table summarizes securities available-for-sale in an unrealized loss positions for which an allowance for credit losses has not been recorded at December 31, 2023 along with length of time in a continuous unrealized loss position. Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value (Dollars in thousands) As of December 31, 2023 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale securities value losses value losses value losses U. S. treasury securities 47 $ 1,129 $ (7 ) $ 93,833 $ (3,666 ) $ 94,962 $ (3,673 ) Municipal obligations, tax exempt 229 31,468 (337 ) 64,962 (2,001 ) 96,430 (2,338 ) Municipal obligations, taxable 110 17,278 (151 ) 52,212 (3,917 ) 69,490 (4,068 ) Agency mortgage-backed securities 100 6,480 (68 ) 128,512 (12,439 ) 134,992 (12,507 ) Total available-for-sale 486 $ 56,355 $ (563 ) $ 339,519 $ (22,023 ) $ 395,874 $ (22,586 ) Securities which were temporarily impaired are shown below, along with the length of time in a continuous unrealized loss position. (Dollars in thousands) As of December 31, 2022 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale securities value losses value losses value losses U. S. treasury securities 67 $ 85,988 $ (4,591 ) $ 37,123 $ (2,982 ) $ 123,111 $ (7,573 ) U. S. federal agency obligations 1 1,988 (14 ) - - 1,988 (14 ) Municipal obligations, tax exempt 274 107,262 (3,020 ) 8,495 (625 ) 115,757 (3,645 ) Municipal obligations, taxable 108 54,746 (5,006 ) 7,571 (1,284 ) 62,317 (6,290 ) Agency mortgage-backed securities 100 78,971 (4,550 ) 79,882 (11,372 ) 158,853 (15,922 ) Total available-for-sale 550 $ 328,955 $ (17,181 ) $ 133,071 $ (16,263 ) $ 462,026 $ (33,444 ) Other 6 $ 3,009 $ (77 ) $ - $ - $ 3,009 $ (77 ) Total 6 $ 3,009 $ (77 ) $ - $ - $ 3,009 $ (77 ) The Company’s U.S. treasury portfolio consists of securities issued by the United States Department of the Treasury. The receipt of principal and interest on U.S. treasury securities is guaranteed by the full faith and credit of the U.S. government. Based on these factors, along with the Company’s intent to not sell the security and its belief that it was more likely than not that the Company will not be required to sell the security before recovery of its cost basis, the Company believed that the U.S. treasury securities identified in the tables above were temporarily impaired. The Company’s portfolio of municipal obligations consists of both tax-exempt and taxable general obligations securities issued by various municipalities. As of December 31, 2023, the Company did not intend to sell and it is more likely than not that the Company will not be required to sell its municipal obligations in an unrealized loss position until the recovery of its cost basis. Due to the issuers’ continued satisfaction of the securities’ obligations in accordance with their contractual terms and the expectation that they will continue to do so, the evaluation of the fundamentals of the issuers’ financial condition and other objective evidence, the Company believed that the municipal obligations identified in the tables above were temporarily impaired. The Company’s agency mortgage-backed securities portfolio consists of securities underwritten to the standards of and guaranteed by the government-sponsored agencies of FHLMC, FNMA and the GNMA. The receipt of principal, at par, and interest on agency mortgage-backed securities is guaranteed by the respective government-sponsored agency guarantor, such that the Company believed that its agency mortgage-backed securities did not expose the Company to credit-related losses. Based on these factors, along with the Company’s intent to not sell the securities and the Company’s belief that it was more likely than not that the Company will not be required to sell the securities before recovery of their cost basis, the Company believed that the agency mortgage-backed securities identified in the tables above were temporarily impaired. The Company’s other investment securities portfolio consists of seven subordinated debentures issued by financial institutions. These investment securities were acquired in the Freedom Bank acquisition and classified as held-to-maturity. The securities were issued in 2021 and 2022 with a 10 year maturity and a fixed rate for five years. The securities are callable after the end of the fixed rate term. Due to the issuers’ continued satisfaction of the securities’ obligations in accordance with their contractual terms and the expectation that they will continue to do so, the evaluation of the fundamentals of the issuers’ financial condition and other objective evidence, the Company believed that the other securities identified in the tables above were temporarily impaired. The following table provides information on the Company’s allowance for credit losses related to held-to-maturity investment securities. Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities (Dollars in thousands) Balance at January 1, 2023 $ - Impact of adopting ASC 326 72 Provision for credit losses 19 Balance at December 31, 2023 $ 91 The table below includes scheduled principal payments and estimated prepayments, based on observable market inputs, for agency mortgage-backed securities. Actual maturities will differ from contractual maturities because borrowers have the right to prepay obligations with or without prepayment penalties. The amortized cost and fair value of investment securities at December 31, 2023 are as follows: Schedule of Investments Classified by Contractual Maturity Date Amortized Estimated (Dollars in thousands) cost fair value Available-for-sale: Due in less than one year $ 37,665 $ 37,145 Due after one year but within five years 244,383 232,810 Due after five years but within ten years 142,669 134,262 Due after ten years 49,980 48,552 Total available-for-sale $ 474,697 $ 452,769 Held-to-maturity: Due after five years but within ten years $ 3,555 $ 3,049 Total held-to-maturity $ 3,555 $ 3,049 The Company has not sold any investment securities subsequent to December 31, 2023 and the date of this filing. Sales proceeds and gross realized gains and losses on sales of available-for-sale securities are as follows: Schedule of Realized Gain (loss) 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Sales proceeds $ 20,913 $ 52,597 $ 16,623 Realized gains $ - $ - $ 1,138 Realized losses (1,246 ) (1,103 ) - Net realized (losses) gains $ (1,246 ) $ (1,103 ) $ 1,138 Securities with carrying values of $ 380.4 420.8 10

Bank Stocks

Bank Stocks	12 Months Ended
	Dec. 31, 2023
Bank Stocks
Bank Stocks	(5) Bank Stocks Bank stocks primarily consist of restricted investments in FHLB and Federal Reserve Bank (“FRB”) stock. The carrying value of the FHLB stock at December 31, 2023 was $ 5.0 2.4 3.0 111,000

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Loans and Allowance for Credit Losses	(6) Loans and Allowance for Credit Losses Loans consisted of the following: Schedule of Loans (Dollars in thousands) 2023 2022 As of December 31, (Dollars in thousands) 2023 2022 One-to-four family residential real estate loans $ 302,544 $ 236,982 Construction and land loans 21,090 22,725 Commercial real estate loans 320,962 304,074 Commercial loans 180,942 173,415 Paycheck protection program loans - 21 Agriculture loans 89,680 84,283 Municipal loans 4,507 2,026 Consumer loans 28,931 26,664 Total gross loans 948,656 850,190 Net deferred loan (fees) costs and loans in process (429 ) (250 ) Allowance for credit losses (10,608 ) (8,791 ) Loans, net $ 937,619 $ 841,149 The following tables provide information on the Company’s allowance for credit losses by loan class and allowance methodology: Schedule of Allowance for Credit Losses on Financing Receivables One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total (Dollars in thousands) Year ended December 31, 2023 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2023 $ 655 $ 117 $ 3,158 $ 2,753 $ 1,966 $ 5 $ 137 $ 8,791 Impact of adopting ASC 326 1,022 49 1,063 145 (824 ) 11 57 1,523 Charge-offs - - - (479 ) - - (371 ) (850 ) Recoveries - 675 - 35 74 - 110 894 Provision for credit losses 358 (691 ) 297 32 (26 ) (1 ) 281 250 Balance at December 31, 2023 $ 2,035 $ 150 $ 4,518 $ 2,486 $ 1,190 $ 15 $ 214 $ 10,608 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Paycheck protection loans Agriculture loans Municipal loans Consumer loans Total (Dollars in thousands) Year ended December 31, 2022 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Paycheck protection loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2022 $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Charge-offs - - - - - - - (336 ) (336 ) Recoveries - 165 - 38 - 59 6 84 352 Provision for credit losses 32 (186 ) 107 102 - (314 ) (7 ) 266 - Balance at December 31, 2022 $ 655 $ 117 $ 3,158 $ 2,753 $ - $ 1,966 $ 5 $ 137 $ 8,791 Allowance for credit losses: Individually evaluated for loss $ - $ - $ - $ 636 $ - $ 18 $ - $ - $ 654 Collectively evaluated for loss 655 117 3,158 2,117 - 1,948 5 137 8,137 Total $ 655 $ 117 $ 3,158 $ 2,753 $ - $ 1,966 $ 5 $ 137 $ 8,791 Loan balances: Individually evaluated for loss $ 326 $ 412 $ 1,224 $ 812 $ - $ 1,319 $ 36 $ - $ 4,129 Collectively evaluated for loss 236,656 22,313 302,850 172,603 21 82,964 1,990 26,664 846,061 Total $ 236,982 $ 22,725 $ 304,074 $ 173,415 $ 21 $ 84,283 $ 2,026 $ 26,664 $ 850,190 (Dollars in thousands) Year ended December 31, 2021 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Paycheck protection loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2021 $ 859 $ 181 $ 2,482 $ 2,388 $ - $ 2,690 $ 6 $ 169 $ 8,775 Balance $ 859 $ 181 $ 2,482 $ 2,388 $ - $ 2,690 $ 6 $ 169 $ 8,775 Charge-offs (81 ) - (540 ) (72 ) - (50 ) - (235 ) (978 ) Recoveries 11 263 - 14 - 66 6 118 478 Provision for credit losses (166 ) (306 ) 1,109 283 - (485 ) (6 ) 71 500 Balance at December 31, 2021 $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Balance $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Allowance for credit losses: Individually evaluated for loss $ - $ - $ - $ 504 $ - $ - $ - $ - $ 504 Collectively evaluated for loss 623 138 3,051 2,109 - 2,221 6 123 8,271 Total $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Loan balances: Individually evaluated for loss $ 578 $ 794 $ 2,214 $ 1,029 $ - $ 2,067 $ 36 $ - $ 6,718 Collectively evaluated for loss 165,503 26,850 196,258 131,125 17,179 92,200 2,014 24,541 655,670 Total $ 166,081 $ 27,644 $ 198,472 $ 132,154 $ 17,179 $ 94,267 $ 2,050 $ 24,541 $ 662,388 The Company recorded net loan recoveries of $ 44,000 16,000 500,000 The following table presents information on non-accrual status and loans past due over 89 days and still accruing: Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing (Dollars in thousands) As of December 31, 2023 Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing One-to-four family residential real estate loans $ 161 $ 31 $ - Commercial loans 363 1,517 - Agriculture loans 295 - - Consumer loans 24 - - Total loans $ 843 $ 1,548 $ - The Company has certain loans for which repayment is dependent upon the operation or sale of collateral, as the borrower is experiencing financial difficulty. The underlying collateral can vary based upon the type of loan. The following table presents information on the amortized cost basis and collateral type of collateral-dependent loans: Schedule of Amortized Cost Basis and Collateral Type (Dollars in thousands) As of December 31, 2023 Loan balance Collateral Type One-to-four family residential real estate loans $ 192 First mortgage on residential real estate Construction and land loans 192 First mortgage on residential or commercial real estate Commercial real estate loans 1,205 First mortgage on commercial real estate Commercial loans 2,054 Accounts receivable, equipment and real estate Agriculture loans 682 Crops, livestock, machinery and real estate Consumer loans 24 Personal property or second mortgages on real estate Total loans $ 4,349 The following tables present information on impaired loans: Schedule of Impaired Financing Receivables Unpaid contractual principal Impaired loan balance Impaired loans without an allowance Impaired loans with an allowance Related allowance recorded Year-to-date average loan balance Year-to-date interest income recognized (Dollars in thousands) As of December 31, 2022 Unpaid contractual principal Impaired loan balance Impaired loans without an allowance Impaired loans with an allowance Related allowance recorded Year-to-date average loan balance Year-to-date interest income recognized One-to-four family residential real estate loans $ 326 $ 326 $ 326 $ - $ - $ 357 $ 9 Construction and land loans 843 412 412 - - 243 10 Commercial real estate loans 1,224 1,224 1,224 - - 1,224 47 Commercial loans 1,063 812 75 737 636 865 5 Agriculture loans 1,402 1,319 1,301 18 18 1,433 64 Municipal loans 36 36 36 - - 36 1 Total impaired loans $ 4,894 $ 4,129 $ 3,374 $ 755 $ 654 $ 4,158 $ 136 As of December 31, 2021 Unpaid contractual principal Impaired loan balance Impaired loans without an allowance Impaired loans with an allowance Related allowance recorded Year-to-date average loan balance Year-to-date interest income recognized One-to-four family residential real estate loans $ 578 $ 578 $ 578 $ - $ - $ 590 $ 8 Construction and land loans 2,401 794 794 - - 895 16 Commercial real estate loans 2,214 2,214 2,214 - - 2,388 37 Commercial loans 1,380 1,029 520 509 504 1,096 38 Agriculture loans 2,235 2,067 2,067 - - 2,420 67 Municipal loans 36 36 36 - - 36 1 Total impaired loans $ 8,844 $ 6,718 $ 6,209 $ 509 $ 504 $ 7,425 $ 167 The Company’s key credit quality indicator is a loan’s performance status, defined as accruing or non-accruing. Performing loans are considered to have a lower risk of loss. Non-accrual loans are those which the Company believes have a higher risk of loss. The accrual of interest on non-performing loans is discontinued at the time the loan is ninety days delinquent, unless the credit is well secured and in process of collection. Loans are placed on non-accrual or are charged off at an earlier date if collection of principal or interest is considered doubtful. There were no loans ninety days delinquent and accruing interest at December 31, 2023 or December 31, 2022. The following tables present information on the Company’s past due and non-accrual loans by loan class: Schedule of Past Due Financing Receivables 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due (Dollars in thousands) As of December 31, 2023 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 85 $ 247 $ - $ 332 $ 192 $ 524 $ 302,020 Construction and land loans - - - - - - 21,090 Commercial real estate loans 153 - - 153 - 153 320,809 Commercial loans 399 332 - 731 1,880 2,611 178,331 Paycheck protection program loans - - - - - - - Agriculture loans 256 - - 256 295 551 89,129 Municipal loans - - - - - - 4,507 Consumer loans 110 - - 110 24 134 28,797 Total $ 1,003 $ 579 $ - $ 1,582 $ 2,391 $ 3,973 $ 944,683 Percent of gross loans 0.11 % 0.06 % 0.00 % 0.17 % 0.25 % 0.42 % 99.58 % As of December 31, 2022 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 8 $ 72 $ - $ 80 $ 170 $ 250 $ 236,732 Construction and land loans - - - - 195 195 22,530 Commercial real estate loans - - - - 1,224 1,224 302,850 Commercial loans - 411 - 411 812 1,223 172,192 Paycheck protection program loans - - - - - - 21 Agriculture loans - 180 - 180 925 1,105 83,178 Municipal loans - - - - - - 2,026 Consumer loans 67 - - 67 - 67 26,597 Total $ 75 $ 663 $ - $ 738 $ 3,326 $ 4,064 $ 846,126 Percent of gross loans 0.01 % 0.08 % 0.00 % 0.09 % 0.39 % 0.48 % 99.52 % Under the original terms of the Company’s non-accrual loans, interest earned on such loans for the years 2023, 2022 and 2021, would have increased interest income by $ 96,000 137,000 309,000 The Company also categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis. Non-classified loans generally include those loans that are expected to be repaid in accordance with contractual loan terms. Classified loans are those that are assigned a special mention, substandard or doubtful risk rating using the following definitions: Special Mention: Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Substandard: Loans are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged. Loans have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Loans are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful: Loans classified doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The following table provides information on the Company’s risk category of loans by type and year of origination: Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total (Dollars in thousands) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total One-to-four family residential real estate loans Nonclassified $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,694 $ 5,097 $ 163 $ 302,352 Classified - - - - - 192 - - 192 Total $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,886 $ 5,097 $ 163 $ 302,544 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction and land loans Nonclassified $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Classified - - - - - - - - - Total $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate loans Nonclassified $ 41,644 $ 77,427 $ 58,327 $ 50,744 $ 30,551 $ 57,502 $ 3,017 $ 92 $ 319,304 Classified - - 481 22 180 975 - - 1,658 Total $ 41,644 $ 77,427 $ 58,808 $ 50,766 $ 30,731 $ 58,477 $ 3,017 $ 92 $ 320,962 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Nonclassified $ 38,818 $ 32,764 $ 16,747 $ 15,511 $ 2,514 $ 4,386 $ 61,046 $ 4,121 $ 175,907 Classified 226 2,000 158 460 57 - 1,952 182 5,035 Total $ 39,044 $ 34,764 $ 16,905 $ 15,971 $ 2,571 $ 4,386 $ 62,998 $ 4,303 $ 180,942 Charge-offs $ - $ (28 ) $ (407 ) $ (44 ) $ - $ - $ - $ - $ (479 ) Agriculture loans Nonclassified $ 7,862 $ 11,718 $ 4,864 $ 4,092 $ 3,902 $ 12,114 $ 44,352 $ 214 $ 89,118 Classified - 16 171 - 131 113 131 - 562 Total $ 7,862 $ 11,734 $ 5,035 $ 4,092 $ 4,033 $ 12,227 $ 44,483 $ 214 $ 89,680 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Municipal loans Nonclassified $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Classified - - - - - - - - - Total $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans Nonclassified $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,221 $ 21 $ 28,906 Classified - - - - - - 25 - 25 Total $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,246 $ 21 $ 28,931 Charge-offs $ - $ - $ (3 ) $ - $ - $ - $ (368 ) $ - $ (371 ) Total loans Nonclassified $ 197,376 $ 213,354 $ 129,178 $ 106,473 $ 50,660 $ 110,699 $ 128,833 $ 4,611 $ 941,184 Classified 226 2,016 810 482 368 1,280 2,108 182 7,472 Total $ 197,602 $ 215,370 $ 129,988 $ 106,955 $ 51,028 $ 111,979 $ 130,941 $ 4,793 $ 948,656 Charge-offs $ - $ (28 ) $ (410 ) $ (44 ) $ - $ - $ (368 ) $ - $ (850 ) The following table provides information on the Company’s risk categories by loan class: Schedule of Troubled Debt Restructurings on Financing Receivables (Dollars in thousands) Nonclassified Classified As of December 31, 2022 (Dollars in thousands) Nonclassified Classified One-to-four family residential real estate loans $ 236,663 $ 319 Construction and land loans 22,530 195 Commercial real estate loans 300,216 3,858 Commercial loans 165,709 7,706 Paycheck protection program loans 21 - Agriculture loans 83,358 925 Municipal loans 2,026 - Consumer loans 26,664 - Total $ 837,187 $ 13,003 The following table provides information on the Company’s allowance for credit losses related to unfunded loan commitments. Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments (dollars in thousands) Balance at January 1, 2023 $ 170 Impact of adopting ASC 326 - Provision for credit losses 80 Balance at December 31, 2023 $ 250 The following table presents the amortized cost basis of loans at December 31, 2023 that were both experiencing financial difficulty and modified by class, type of modification and includes the financial effect of the modification. Schedule of Amortization cost (Dollars in thousands) As of December 31, 2023 Amortized cost basis % of loan class total Financial effect Term extension: Commercial $ 141 0.1 % 90 day payment deferral As of December 31, 2023, all loans experiencing both financial difficulty and modified during the twelve months ended December 31, 2023 were current under the terms of the agreements. There were no commitments to lend additional funds to the borrowers and there were no charge-offs recorded against the loans. The Company had a $ 1,000 The Company had loans and unfunded commitments to directors and officers, and to affiliated parties, at December 31, 2023 and 2022. A summary of such loans is as follows: Schedule of Loan to Directors Officers and Affiliated Parties (Dollars in thousands) Balance at December 31, 2022 $ 14,573 New loans 3,250 Repayments (4,767 ) Balance at December 31, 2023 $ 13,056

Loan Commitments

Loan Commitments	12 Months Ended
	Dec. 31, 2023
Loan Commitments
Loan Commitments	(7) Loan Commitments The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet customers’ financing needs. These financial instruments consist principally of commitments to extend credit. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. The Company’s exposure to credit loss in the event of nonperformance by the other party is represented by the contractual amount of those instruments. In the normal course of business, there are various commitments and contingent liabilities, such as commitments to extend credit, letters of credit, and lines of credit, the balance of which are not recorded in the accompanying consolidated financial statements. The Company generally requires collateral or other security on unfunded loan commitments and irrevocable letters of credit. Unfunded commitments to extend credit, excluding standby letters of credit, aggregated to $ 211.8 183.5 1.6 2.7

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	(8) Goodwill and Intangible Assets The changes in goodwill is as follows: Schedule of Goodwill 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Balance at January 1 $ 32,199 $ 17,532 $ 17,532 Acquired goodwill - 14,667 - Acquisition period adjustments 178 - - Balance at December 31 $ 32,377 $ 32,199 $ 17,532 The Company performed its annual impairment test as of December 31, 2023. Based on the results of the qualitative analysis, the Company concluded it was more likely than not that its goodwill was not impaired. A summary of the other intangible assets that continue to be subject to amortization is as follows: Schedule of Other Intangible Assets and Goodwill 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 Gross carrying amount $ 4,170 $ 5,880 Accumulated amortization (929 ) (1,874 ) Net carrying amount $ 3,241 $ 4,006 Amortization expense for the years ended December 31, 2023 and 2022 was $ 765,000 248,000 Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Dollars in thousands) Amortization expense 2024 663 2025 588 2026 512 2027 436 2028 360 Thereafter 682 Total $ 3,241

Mortgage Loan Servicing

Mortgage Loan Servicing	12 Months Ended
	Dec. 31, 2023
Mortgage Loan Servicing
Mortgage Loan Servicing	(9) Mortgage Loan Servicing Mortgage loans serviced for others are not reported as assets. The following table provides information on the principal balances of mortgage loans serviced for others: Schedule of Participating Mortgage Loans 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 FHLMC $ 659,488 $ 685,859 FHLB 28,621 27,285 Total $ 688,109 $ 713,144 Custodial escrow balances maintained in connection with serviced loans were $ 5.0 5.3 1.8 Activity for mortgage servicing rights and the related valuation allowance follows: Schedule of Servicing Asset at Amortized Cost 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 Mortgage servicing rights: Balance at beginning of year $ 3,813 $ 4,193 Additions 424 818 Amortization (1,079 ) (1,198 ) Balance at end of year $ 3,158 $ 3,813 At December 31, 2023 and 2022, there was no valuation allowance related to mortgage servicing rights. The fair value of mortgage servicing rights was $ 9.5 10.3 10.0 6.00 26.87 1.65 9.50 6.00 21.34 1.47 The Company had a mortgage repurchase reserve of $ 159,000 225,000 50,000 116,000 1,000 9,000 no

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Premises and Equipment	(10) Premises and Equipment Premises and equipment consisted of the following: Schedule of Premises and Equipment (Dollars in thousands) Estimated As of December 31, useful lives 2023 2022 Land Indefinite $ 5,444 $ 7,234 Office buildings and improvements 10 50 20,868 23,839 Furniture and equipment 3 15 9,729 9,326 Automobiles 2 5 555 555 Total premises and equipment 36,596 40,954 Accumulated depreciation (16,887 ) (16,627 ) Total premises and equipment, net $ 19,709 $ 24,327 Depreciation expense totaled $ 1.3 1.1 997,000

Deposits

Deposits	12 Months Ended
	Dec. 31, 2023
Deposits	(11) Deposits The following table presents the maturities of certificates of deposit at December 31, 2023: Schedule of Maturities of Time Deposit (Dollars in thousands) Year Amount 2024 163,439 2025 12,307 2026 2,893 2027 2,385 2028 2,128 Thereafter 2 Total $ 183,154 The aggregate amount of certificate of deposit in denominations of $250,000 50.2 25.6 83.2 10.3 The components of interest expense associated with deposits are as follows: Schedule of Interest Expense Associated with Deposits 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Certificates of deposit $ 4,310 $ 412 $ 476 Money market and checking 10,818 2,318 500 Savings 126 46 47 Total $ 15,254 $ 2,776 $ 1,023

Federal Home Loan Bank Borrowin

Federal Home Loan Bank Borrowings	12 Months Ended
	Dec. 31, 2023
Federal Home Loan Bank Borrowings	(12) Federal Home Loan Bank Borrowings The Bank has a line of credit, renewable annually each September, with the FHLB under which there were $ 58.0 8.2 0.15 5.55 20.0 none Although no loans are specifically pledged, the FHLB requires the Bank to maintain eligible collateral (qualifying loans and investment securities) that has a lending value at least equal to its required collateral. At December 31, 2023 and 2022, there was a blanket pledge of loans totaling $ 328.7 139.0 232.3 111.0 153.1 101.8

Subordinated Debentures

Subordinated Debentures	12 Months Ended
	Dec. 31, 2023
Broker-Dealer [Abstract]
Subordinated Debentures	(13) Subordinated Debentures In 2003, the Company issued $ 8.2 2034 Interest accrues at three month CME term SOFR plus a spread adjustment of 0.26% 2.85 8.50 7.26 In 2005, the Company issued an additional $ 8.2 2036 Interest accrues at three month CME term SOFR plus a spread adjustment of 0.26% 1.34 6.99 6.11 In 2013, the Company assumed an additional $ 5.2 2036 Interest accrues at three month CME term SOFR plus a spread adjustment of 0.26% 1.62 7.24 6.35 While these trusts are accounted for as unconsolidated equity investments, a portion of the trust preferred securities issued by the trusts qualifies as Tier 1 Capital for regulatory purposes.

Other Borrowings

Other Borrowings	12 Months Ended
	Dec. 31, 2023
Other Borrowings
Other Borrowings	(14) Other Borrowings The Company has a $ 5.0 November 1, 2024 prime rate less 0.50 The Company borrowed $ 10.0 6.15 September 1, 2027 6.6 9.0 At December 31, 2023 and 2022, the Bank had no borrowings through the Federal Reserve discount window, while the borrowing capacity was $ 60.7 65.4 30.0 no

Repurchase Agreements

Repurchase Agreements	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Repurchase Agreements	(15) Repurchase Agreements The Company has overnight repurchase agreements with certain deposit customers whereby the Company uses investment securities as collateral for non-insured funds. These balances are accounted for as collateralized financing and included in other borrowings on the balance sheet. Repurchase agreements are comprised of non-insured customer funds, totaling $ 12.7 29.4 23.7 38.4 The following is a summary of the balances and collateral of the Company’s repurchase agreements: Schedule of Repurchase Agreements (Dollars in thousands) Years ended December 31, 2023 2022 Average daily balance during the year $ 18,361 $ 13,239 Average interest rate during the year 2.72 % 1.11 % Maximum month-end balance during the year $ 20,083 $ 33,930 Weighted average interest rate at year-end 2.84 % 1.70 % As of December 31, 2023 Overnight and Up to 30 Greater than Continuous days 30-90 days 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 12,714 $ - $ - $ - $ 12,714 Total $ 12,714 $ - $ - $ - $ 12,714 As of December 31, 2022 Overnight and Up to 30 Greater than Continuous days 30-90 days 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 25,973 $ - $ - $ - $ 25,973 U.S. federal agency obligations 1,236 - - - 1,236 Agency mortgage-backed securities 2,193 - - - 2,193 Total $ 29,402 $ - $ - $ - $ 29,402 The investment securities are held by a third party financial institution in the customer’s custodial account. The Company is required to maintain adequate collateral for each repurchase agreement. Changes in the fair value of the investment securities impact the amount of collateral required. If the Company were to default, the investment securities would be used to settle the repurchase agreement with the deposit customer.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	(16) Revenue from Contracts with Customers All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. Items outside the scope of ASC 606 are noted as such. Schedule of Revenue from Contracts with Customers Within Non-interest Income 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Non-interest income: Service charges on deposits Overdraft fees $ 3,845 $ 3,747 $ 2,987 Other 1,080 787 679 Interchange income 3,206 3,098 3,261 Loan servicing fees ( 1 1,788 1,819 1,780 Office lease income ( 1 509 123 574 Gains on sales of loans ( 1 2,269 3,444 10,487 Bank owned life insurance income ( 1 913 780 686 (Losses) gains on sales of investment securities ( 1 (1,246 ) (1,103 ) 1,138 Gains (losses) on sales of premises and equipment and foreclosed assets 1 114 (4 ) Other 865 891 673 Total non-interest income $ 13,230 $ 13,700 $ 22,261 (1) Not within the scope of ASC 606. A description of the Company’s revenue streams within the scope of ASC 606 follows: Service Charges on Deposit Accounts The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as ATM usage fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer’s request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period during which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer’s account balance. Interchange Income The Company earns interchange fees from debit cardholder transactions conducted through the interchange payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. Gains (Losses) on Sales of Real Estate Owned The Company records a gain or loss from the sale of real estate owned when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of real estate owned to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the real estate owned asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Company adjusts the transaction price and related gain (loss) on sale if a significant financing component is present. There were no sales of real estate owned that were financed by the Company during the years 2023, 2022 or 2021.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	(17) Income Taxes Income tax expense (benefit) attributable to income from operations consisted of the following: Schedule of Components of Income Tax Expense (Benefit) 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Current: Federal $ 1,711 $ 559 $ 3,039 State (161 ) (317 ) 967 Total current 1,550 242 4,006 Deferred: Federal 295 994 662 State 56 238 196 Total deferred 351 1,232 858 Deferred tax valuation allowance 53 (42 ) (50 ) Income tax expense $ 1,954 $ 1,432 $ 4,814 The reasons for the difference between actual income tax expense (benefit) and expected income tax expense attributable to income from operations at the statutory federal income tax rate were as follows: Schedule of Effective Income Tax Rate Reconciliation 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Computed “expected” tax expense $ 2,980 $ 2,375 $ 4,793 (Reduction) increase in income taxes resulting from: Tax-exempt interest income, net (592 ) (633 ) (645 ) Excess tax expense (benefit) from stock option exercise 2 (4 ) (29 ) Bank owned life insurance (208 ) (180 ) (156 ) Reversal of unrecognized tax benefits, net (517 ) (465 ) 162 State income taxes, net of federal benefit 476 369 718 Investment tax credits (47 ) (23 ) (19 ) Other, net (140 ) (7 ) (10 ) Income tax (benefit) expense $ 1,954 $ 1,432 $ 4,814 The tax effects of temporary differences that give rise to the significant portions of the deferred tax assets and liabilities at the following dates were as follows: Schedule of Deferred Tax Assets and Liabilities 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 Deferred tax assets: Unrealized loss on investment securities available-for-sale $ 5,371 $ 8,132 Loans, including allowance for credit losses 2,949 2,879 State taxes 536 562 Other, net 244 210 Investments - 184 Net operating loss carry forwards 332 181 Acquisition costs 99 120 Net deferred loan fees 144 78 Valuation allowance on other real estate 75 74 Deferred compensation arrangements 62 62 Total deferred tax assets 9,812 12,482 Less valuation allowance (234 ) (181 ) Total deferred tax assets, net of valuation allowance 9,578 12,301 Deferred tax liabilities: Intangible assets 1,277 1,324 Mortgage servicing rights 681 801 Prepaid expenses 586 554 Premises and equipment, net of depreciation 618 241 Investments 158 - FHLB stock dividends 59 17 Unrealized gain on investment securities available-for-sale - - Total deferred tax liabilities 3,379 2,937 Net deferred tax asset $ 6,199 $ 9,364 The Company has Kansas corporate and privilege tax net operating loss carry forwards totaling $ 4.6 3.1 465,000 1.3 Retained earnings at December 31, 2023 and 2022 include approximately $ 6.3 The Company has unrecognized tax benefits representing tax positions for which a liability has been established. A reconciliation of the beginning and ending amount of the liability relating to unrecognized tax benefits is as follows: Schedule of Unrecognized Tax Benefits (Dollars in thousands) Years ended December 31, 2023 2022 Unrecognized tax benefits at beginning of year $ 2,157 $ 2,290 Gross increases to current year tax positions 472 390 Gross decreases to prior year’s tax positions (61 ) (61 ) Lapse of statute of limitations (528 ) (462 ) Unrecognized tax benefits at end of year $ 2,040 $ 2,157 Tax years that remain open and subject to audit include the years 2020 through 2023 for both federal and state tax purposes. The Company recognized $ 528,000 462,000 2.0 2.2 1.6 1.7 51,000 52,000 298,000 520,000 571,000 975,000

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	(18) Employee Benefit Plans Employee Retirement Plan. 100 6 857,000 768,000 800,000 Split Dollar Life Insurance Agreement. 44,000 43,000 Deferred Compensation Agreements. 798,000 663,000 2,000 1,000 3,000

Stock Compensation Plan

Stock Compensation Plan	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Compensation Plan	(19) Stock Compensation Plan The Company has a stock-based employee compensation plan which allows for the issuance of stock options and restricted common stock, the purpose of which is to provide additional incentive to certain officers, directors, and key employees by facilitating their purchase of a stock interest in the Company. Compensation expense related to prior awards is recognized on a straight line basis over the vesting period, which is typically four years 352,000 295,000 323,000 84,000 77,000 113,000 For stock options, the exercise price may not be less than 100 On May 20, 2015, our stockholders approved the 2015 Stock Incentive Plan which authorized the issuance of equity awards covering 387,832 3,334 56,328 23.97 19,350 23.12 5,452 85,167 20.16 The fair value of the options granted were determined using the following weighted-average assumptions as of the grant date: Schedule of Fair Value of Options Assumed 2023 2022 2021 Years ended December 31, 2023 2022 2021 Risk-free interest rate 4.15 % n/a 1.00 % Expected term 7 n/a 7 Expected stock price volatility 26.31 % n/a 28.51 % Dividend yield 3.97 % n/a 2.88 % A summary of option activity during 2023 is presented below: Schedule of Share-based Compensation, Stock Options, Activity (Dollars in thousands, except per share amounts) Weighted Weighted average average exercise remaining Aggregate price contractual intrinsic Shares per share term value Outstanding at January 1, 2023 144,572 $ 21.87 6.8 $ 502 Granted 81,111 $ 20.16 Effect of 5 10,888 Forfeited/expired (5,470 ) $ 22.90 Exercised (2,693 ) $ 19.29 Outstanding at December 31, 2023 228,408 $ 20.58 7.2 $ 88 Exercisable at December 31, 2023 114,561 $ 20.05 5.4 $ 88 Fully vested options at December 31, 2023 114,561 $ 20.05 5.4 $ 88 Additional information about stock options exercised is presented below: Schedule of Stock Option Exercised Additional Information 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Intrinsic value of options exercised (on exercise date) $ 4 $ 3 $ 141 Cash received from options exercised 52 - 22 Excess tax benefit realized from options exercised $ 1 $ - $ 21 As of December 31, 2023, there was $ 418,000 113,847 Schedule of Share-based Compensation Arrangements by Share-based Payment Award (Dollars in thousands) Year Amount 2024 150 2025 125 2026 90 2027 53 Total $ 418 The fair value of restricted stock on the vesting date was $ 187,000 223,000 229,000 Schedule of Nonvested Share Activity Shares Weighted average grant date price per share Nonvested restricted common stock at January 1, 2023 26,057 $ 23.50 Granted 5,192 $ 21.17 Vested (8,975 ) $ 22.40 Forfeited (350 ) $ 17.80 Effect of 5 1,077 Nonvested restricted common stock at December 31, 2023 23,001 $ 22.40 As of December 31, 2023, there was $ 326,000 23,001 Schedule of Share-based Compensation Arrangements by Share-based Payment Award (Dollars in thousands) Year Amount 2024 181 2025 92 2026 53 Total $ 326

Fair Value of Financial Instrum

Fair Value of Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments and Fair Value Measurements	(20) Fair Value of Financial Instruments and Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1 – Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 – Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. Fair value estimates of the Company’s financial instruments as of December 31, 2023 and 2022, including methods and assumptions utilized, are set forth below: Schedule of Fair Value, by Balance Sheet Grouping (Dollars in thousands) As of December 31, 2023 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 27,101 $ 27,101 $ - $ - $ 27,101 Interest-bearing deposits at other banks 4,918 - 4,918 - 4,918 Investment securities available-for-sale 452,769 95,667 357,102 - 452,769 Investment securities held-to-maturity 3,555 - 3,049 - 3,049 Bank stocks, at cost 8,123 n/a n/a n/a n/a Loans, net 937,619 - - 920,984 920,984 Loans held for sale 853 - 853 - 853 Mortgage servicing rights 3,158 - 9,498 - 9,498 Accrued interest receivable 7,341 327 2,280 4,734 7,341 Derivative financial instruments 114 - 114 - 114 Financial liabilities: Non-maturity deposits $ (1,133,097 ) $ (1,133,097 ) $ - $ - $ (1,133,097 ) Certificates of deposit (183,154 ) - (181,655 ) - (181,655 ) FHLB and other borrowings (64,662 ) - (65,478 ) - (65,478 ) Subordinated debentures (21,651 ) - (18,906 ) - (18,906 ) Repurchase agreements (12,714 ) - (12,714 ) - (12,714 ) Accrued interest payable (1,979 ) - (1,979 ) - (1,979 ) Derivative financial instruments (14 ) - (14 ) - (14 ) (Dollars in thousands) As of December 31, 2022 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 23,156 $ 23,156 $ - $ - $ 23,156 Interest-bearing deposits at other banks 9,084 - 9,084 - 9,084 Investment securities available-for-sale 489,306 123,111 366,195 - 489,306 Investment securities held-to-maturity 3,524 - 3,452 - 3,452 Bank stocks, at cost 5,470 n/a n/a n/a n/a Loans, net 841,149 - - 828,726 828,726 Loans held for sale 2,488 - 2,488 - 2,488 Mortgage servicing rights 3,813 - 10,282 - 10,282 Accrued interest receivable 5,879 426 2,150 3,303 5,879 Derivative financial instruments 126 - 126 - 126 Financial liabilities: Non-maturity deposits $ (1,207,371 ) $ (1,207,371 ) $ - $ - $ (1,207,371 ) Certificates of deposit (93,278 ) - (90,760 ) - (90,760 ) FHLB and other borrowings (17,200 ) - (14,981 ) - (14,981 ) Subordinated debentures (21,651 ) - (18,189 ) - (18,189 ) Repurchase agreements (29,402 ) - (29,402 ) - (29,402 ) Accrued interest payable (439 ) - (439 ) - (439 ) Transfers The Company did not transfer any assets or liabilities among levels during the year ended December 31, 2023 or 2022. Valuation Methods for Instruments Measured at Fair Value on a Recurring Basis The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis at December 31, 2023 and 2022, allocated to the appropriate fair value hierarchy: Schedule of Fair Value, Assets Measured On Recurring Basis (Dollars in thousands) As of December 31, 2023 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale securities U. S. treasury securities $ 95,667 $ 95,667 $ - $ - Municipal obligations, tax exempt 120,623 - 120,623 - Municipal obligations, taxable 79,083 - 79,083 - Agency mortgage-backed securities 157,396 - 157,396 - Loans held for sale 853 - 853 - Derivative financial instruments 114 - 114 - Liabilities: Derivative financial instruments (14 ) - (14 ) - (Dollars in thousands) As of December 31, 2022 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale securities U. S. treasury securities $ 123,111 $ 123,111 $ - $ - U. S. federal agency obligations 1,988 - 1,988 - Municipal obligations, tax exempt 127,262 - 127,262 - Municipal obligations, taxable 67,244 - 67,244 - Agency mortgage-backed securities 169,701 - 169,701 - Loans held for sale 2,488 - 2,488 - Derivative financial instruments 126 - 126 - The Company’s investment securities classified as available-for-sale include U.S. treasury securities, U.S. federal agency securities, municipal obligations and agency mortgage-backed securities. Quoted exchange prices are available for the Company’s U.S treasury securities which are classified as Level 1. U.S. federal agency securities and agency mortgage-backed obligations are priced utilizing industry-standard models that consider various assumptions, including time value, yield curves, volatility factors, prepayment speeds, default rates, loss severity, current market and contractual prices for the underlying financial instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace, can be derived from observable data, or are supported by observable levels at which transactions are executed in the marketplace. These measurements are classified as Level 2. Municipal securities are valued using a type of matrix, or grid, pricing in which securities are benchmarked against U.S. treasury rates based on credit rating. These model and matrix measurements are classified as Level 2 in the fair value hierarchy. Changes in the fair value of available-for-sale securities are included in other comprehensive income to the extent the changes are not considered credit-related. Mortgage loans originated and intended for sale in the secondary market are carried at estimated fair value. The mortgage loan valuations are based on quoted secondary market prices for similar loans and are classified as Level 2. Changes in the fair value of mortgage loans originated and intended for sale in the secondary market and derivative financial instruments are included in gains on sales of loans. The aggregate fair value, contractual balance (including accrued interest), and gain or loss on loans held for sale were as follows: Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale As of December 31, (Dollars in thousands) 2023 2022 Aggregate fair value $ 853 $ 2,488 Contractual balance 848 2,468 Gain $ 5 $ 20 The Company’s derivative financial instruments consist of interest rate lock commitments and forward commitments for the future delivery of these mortgage loans. The fair values of these derivatives are based on quoted prices for similar loans in the secondary market. The market prices are adjusted by a factor, based on the Company’s historical data and its judgment about future economic trends, which considers the likelihood that a commitment will ultimately result in a closed loan. These instruments are classified as Level 2. The amounts are included in other assets or other liabilities on the consolidated balance sheets and gains on sale of loans, net in the consolidated statements of earnings. The total amount of gains and losses from changes in fair value of derivative financial instruments included in earnings were as follows: Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale As of December 31, (Dollars in thousands) 2023 2022 2021 Total change in fair value $ (26 ) $ (368 ) $ (836 ) Valuation Methods for Instruments Measured at Fair Value on a Nonrecurring Basis The Company does not record its loan portfolio at fair value. Collateral-dependent loans are generally carried at the lower of cost or fair value of the collateral, less estimated selling costs. Collateral values are determined based on appraisals performed by qualified licensed appraisers hired by the Company and then further adjusted if warranted based on relevant facts and circumstances. The appraisals may utilize a single valuation approach or a combination of approaches including the comparable sales and income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are typically significant and result in a Level 3 classification of the inputs for determining fair value. Individually evaluated loans are reviewed at least quarterly for additional impairment and adjusted accordingly, based on the same factors identified above. The carrying value of the Company’s individually evaluated loans was $ 4.3 4.1 1.7 755,000 311,000 654,000 Real estate owned includes assets acquired through, or in lieu of, foreclosure and land previously acquired for expansion. Real estate owned is initially recorded at the fair value of the collateral less estimated selling costs. Subsequent valuations are updated periodically and are based upon independent appraisals, third party price opinions or internal pricing models. The appraisals may utilize a single valuation approach or a combination of approaches including the comparable sales and income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are typically significant and result in a Level 3 classification of the inputs for determining fair value. Real estate owned is reviewed and evaluated at least annually for additional impairment and adjusted accordingly, based on the same factors identified above. The following table presents quantitative information about Level 3 fair value measurements for individually evaluated loans measure at fair value on a non-recurring basis as of December 31, 2023 and 2022. Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques (Dollars in thousands) Fair value Valuation technique Unobservable inputs Range As of December 31, 2023 Individual evaluated loans: One-to-four family residential real estate $ 31 Sales comparison Adjustment to appraised value 7 % Commercial loans 1,386 Sales comparison Adjustment to comparable sales 0 50 % Real estate owned: One-to-four family residential real estate 266 Sales comparison Adjustment to appraised value 10 % As of December 31, 2022 Impaired loans: Commercial loans $ 101 Sales comparison Adjustment to comparable sales 0 25 % Real estate owned: One-to-four family residential real estate 272 Sales comparison Adjustment to appraised value 15 % Commercial real estate 234 Sales comparison Adjustment to appraised value 15 %

Regulatory Capital Requirements

Regulatory Capital Requirements	12 Months Ended
	Dec. 31, 2023
Regulatory Capital Requirements	(21) Regulatory Capital Requirements Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Management believed that as of December 31, 2023, the Company and the Bank met all capital adequacy requirements to which they were subject at that time. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. The Company and the Bank are subject to the Basel III Rule, which is applicable to all U.S. banks that are subject to minimum capital requirements, as well as to bank and savings and loan holding companies other than “small bank holding companies” (generally, non-public bank holding companies with consolidated assets of less than $ 3.0 The Basel III Rule includes a common equity Tier 1 capital to risk-weighted assets minimum ratio of 4.5 6.0 8.0 4.0 2.5 As of December 31, 2023 and December 31, 2022, the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action then in effect. There are no conditions or events since that notification that management believes have changed the institution’s category. The following is a comparison of the Company’s regulatory capital to minimum capital requirements in effect at December 31, 2023 and 2022: Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Dollars in thousands) For capital Actual adequacy purposes Amount Ratio Amount Ratio (1) As of December 31, 2023 Leverage $ 130,625 8.41 % $ 62,116 4.0 % Common Equity Tier 1 Capital 109,625 10.39 % 73,854 7.0 % Tier 1 Capital 130,625 12.38 % 89,680 8.5 % Total Risk Based Capital 140,671 13.33 % 110,781 10.5 % As of December 31, 2022 Leverage $ 122,275 8.14 % $ 60,100 4.0 % Common Equity Tier 1 Capital 101,275 10.37 % 68,352 7.0 % Tier 1 Capital 122,275 12.52 % 82,999 8.5 % Total Risk Based Capital 131,236 13.44 % 102,528 10.5 % (1) The required percent for capital adequacy purposes includes a capital conservation buffer of 2.5 The following is a comparison of the Bank’s regulatory capital to minimum capital requirements in effect at December 31, 2023 and 2022: Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Dollars in thousands) To be well-capitalized For capital under regulatory Actual adequacy purposes guidelines Amount Ratio Amount Ratio (1) Amount Ratio As of December 31, 2023 Leverage $ 134,422 8.68 % $ 61,951 4.0 % $ 77,439 5.0 % Common Equity Tier 1 Capital 134,422 12.74 % 73,833 7.0 % 68,560 6.5 % Tier 1 Capital 134,422 12.74 % 89,655 8.5 % 84,381 8.0 % Total Risk Based Capital 144,468 13.70 % 110,750 10.5 % 105,476 10.0 % As of December 31, 2022 Leverage $ 128,643 8.59 % $ 59,933 4.0 % $ 74,917 5.0 % Common Equity Tier 1 Capital 128,643 13.18 % 68,309 7.0 % 63,430 6.5 % Tier 1 Capital 128,643 13.18 % 82,947 8.5 % 78,068 8.0 % Total Risk Based Capital 137,604 14.10 % 102,464 10.5 % 97,585 10.0 % (1) The required percent for capital adequacy purposes includes a capital conservation buffer of 2.5

Parent Company Condensed Financ

Parent Company Condensed Financial Statements	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Parent Company Condensed Financial Statements	(22) Parent Company Condensed Financial Statements The following is condensed financial information of the parent company as of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021: Schedule of Condensed Financial Statements Condensed Balance Sheets (Dollars in thousands) As of December 31, 2023 2022 Assets: Cash and cash equivalents $ 286 $ 166 Interest-bearing deposits at other banks 215 214 Investment in subsidiaries 153,813 140,802 Other 990 959 Total assets $ 155,304 $ 142,141 Liabilities and stockholders’ equity: Subordinated debentures $ 21,651 $ 21,651 Other borrowings 6,649 9,000 Other 90 57 Stockholders’ equity 126,914 111,433 Total liabilities and stockholders’ equity $ 155,304 $ 142,141 Condensed Statements of Earnings (Dollars in thousands) Years ended December 31, 2023 2022 2021 Dividends from Bank $ 8,000 $ 29,350 $ 4,600 Dividends from nonbank subsidiary 1,000 490 1,000 Interest income 51 26 16 Other non-interest income 8 8 7 Interest expense (2,113 ) (998 ) (472 ) Other expense, net (620 ) (412 ) (532 ) Earnings before equity in undistributed earnings 6,326 28,464 4,619 Increase (decrease) in undistributed equity of Bank 5,252 (19,030 ) 13,599 Increase (decrease) in undistributed equity of nonbank subsidiary 102 155 (272 ) Earnings before income taxes 11,680 9,589 17,946 Income tax benefit (556 ) (289 ) (65 ) Net earnings 12,236 9,878 18,011 Other comprehensive income (loss) 8,510 (28,946 ) (5,567 ) Total comprehensive income $ 20,746 $ (19,068 ) $ 12,444 Condensed Statements of Cash Flows (Dollars in thousands) Years ended December 31, 2023 2022 2021 Cash flows from operating activities: Net earnings $ 12,236 $ 9,878 $ 18,011 Decrease (increase) in undistributed equity of subsidiaries (5,354 ) 18,875 (13,327 ) Other 1 79 130 Net cash provided by operating activities 6,883 28,832 4,814 Cash flows from investing activities: Net change in interest-bearing deposits at banks 1 - (2 ) Acquisition of Freedom Bancshares, Inc. - (33,350 ) - Net cash (used in) provided by investing activities 1 (33,350 ) (2 ) Cash flows from financing activities: Proceeds from exercise of stock options 52 - 22 Payment of dividends (4,390 ) (4,198 ) (3,818 ) Purchase of treasury stock (75 ) (1,239 ) - Issuances of outstanding debt - 10,065 - Payment on outstanding debt (2,351 ) (1,065 ) - Net cash (used in) provided by financing activities (6,764 ) 3,563 (3,796 ) Net increase (decrease) in cash 120 (955 ) 1,016 Cash at beginning of year 166 1,121 105 Cash at end of year $ 286 $ 166 $ 1,121 Dividends paid by the Company are provided through dividends from the Bank and dividends from nonbank subsidiaries. At December 31, 2023, the Bank could distribute dividends of up to $ 12.9

Commitments, Contingencies and

Commitments, Contingencies and Guarantees	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Guarantees	(23) Commitments, Contingencies and Guarantees Commitments to extend credit are legally binding agreements to lend to a borrower provided there are no violations of any conditions established in the contract. The Company, as a provider of financial services, routinely issues financial guarantees in the form of financial and performance commercial and standby letters of credit. As many of the commitments are expected to expire without being drawn upon, the total commitment does not necessarily represent future cash requirements (see Note 7). There are no pending legal proceedings to which the Company or the Bank is a party other than ordinary routine litigation incidental to the Bank’s business. While the ultimate outcome of current legal proceedings cannot be predicted with certainty, it is the opinion of management that the resolution of these legal actions should not have a material effect on the Company’s consolidated financial position or results of operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
Use of Estimates	Use of Estimates
Business Combinations	Business Combinations
Reserve Requirements	Reserve Requirements
Cash Flows	Cash Flows
Interest-Bearing Deposits in Banks	Interest-Bearing Deposits in Banks In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), commonly referred to as “CECL.” The provisions of the update eliminated the probable initial recognition threshold under previous GAAP which requires reserves to be based on an incurred loss methodology. Under CECL, reserves required for financial assets measured at amortized cost reflect an organization’s estimate of all expected credit losses over the expected term of the financial asset and thereby require the use of reasonable and supportable forecasts to estimate future credit losses. Because CECL encompasses all financial assets carried at amortized cost, the requirement that reserves be established based on an organization’s reasonable and supportable estimate of expected credit losses extends to held-to-maturity debt securities. Under the provisions of the update, credit losses recognized on available-for-sale debt securities are presented as an allowance as opposed to a write-down. In addition, CECL modified the accounting for purchased loans. Under prior GAAP, a purchased loan’s contractual balance was adjusted to fair value through a credit discount, and no reserve was recorded on the purchased loan upon acquisition. Under CECL loans determined to be purchased credit deteriorated have an allowance for credit losses established through purchase accounting. Finally, increased disclosure requirements under CECL oblige organizations to present credit quality disclosures disaggregated by the year of origination or vintage. FASB expects that the evaluation of underwriting standards and credit quality trends by financial statement users will be enhanced with the additional vintage disclosures. In October 2019, the FASB approved a change in the effective dates for CECL which delayed the effective date to fiscal years beginning after December 15, 2022 for smaller reporting companies. On January 1, 2023, the Company adopted CECL. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity investment securities. It also applies to off-balance credit exposures not accounted for as insurance (loan commitments and standby letters of credit). In addition, ASC 326 made changes to the accounting for available-for-sale investment securities management does not intend to sell or believes that it is more likely than not they will be required to sell. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for the reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP requirements. The adoption of CECL resulted in an increase in the allowance for credit losses on loans of $ 1.5 72,000 391,000 1.2 The following table illustrates the impact of ASC 326: Impact of Adoption of ASC 326 (CECL) (Dollars in thousands) As reported under ASC 326 Pre-ASC 326 adoption Impact of ASC 326 adoption January 1, 2023 (Dollars in thousands) As reported under ASC 326 Pre-ASC 326 adoption Impact of ASC 326 adoption Allowance for credit losses: Held-to-maturity investment securities $ 72 $ - $ 72 One-to-four family residential real estate loans $ 1,677 $ 655 $ 1,022 Construction and land loans 166 117 49 Commercial real estate loans 4,221 3,158 1,063 Commercial loans 2,898 2,753 145 Paycheck protection program loans - - - Agriculture loans 1,142 1,966 (824 ) Municipal loans 16 5 11 Consumer loans 194 137 57 Total allowance for credit losses for loans $ 10,314 $ 8,791 $ 1,523 Unfunded loan commitments $ 170 $ 170 $ -
Investment Securities	Investment Securities Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage backed securities where prepayments are anticipated. Realized gains and losses on sales of available-for-sale securities are recorded on a trade date basis and are calculated using the specific identification method.
Allowance for Credit Losses – Held-to-Maturity Investment Securities	Allowance for Credit Losses – Held-to-Maturity Investment Securities
Allowance for Credit Losses – Available-for-Sale Investment Securities	Allowance for Credit Losses – Available-for-Sale Investment Securities
Bank Stocks	Bank Stocks
Acquired Loans	Acquired Loans
Loans	Loans The accrual of interest on non-performing loans is discontinued at the time the loan is ninety days delinquent, unless the credit is well secured and in process of collection. Loans are placed on non-accrual or are charged off at an earlier date if collection of the principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on non-accrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash basis or cost recovery method, until qualifying for return to accrual. Loans are evaluated individually and are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Credit Losses - Loans	Allowance for Credit Losses - Loans The allowance for credit losses is measured on a collective basis for pools of loans with similar risk characteristics. The Company has identified the following pools of financial assets with similar risk characteristics for measuring expected credit losses. One-to-Four Family Residential Real Estate. Construction and Land. Commercial Real Estate. Commercial. Agriculture. Municipal. Consumer. The Company utilizes a weighted average remaining maturity allowance methodology to calculate the quantitative component of the allowance for credit losses. Historical loss rates are adjusted for current conditions and reasonable and supportable forecasts. Following the economic forecast period loss rates revert back to historical loss rates over a reasonable period of time. Additional adjustments for qualitative factors are included to quantify the risks within each of the loan categories that are not included in the historical loss rates or economic projections. These adjustments include but are not limited to: changes in economic and business conditions, changes in policies, procedures and underwriting, changes in management or staff and their related experience, changes in nature and volume of the portfolio, changes in loan review, changes in collateral values, changes in past due and nonaccrual loans, changes in competition, legal and regulatory issues, changes in concentrations and other qualitative factors that could affect credit losses. The data for the allowance calculation may be obtained from internal or external sources. Loans that do not share similar risk characteristics with the collectively evaluated pools are evaluated on an individual basis and are excluded from the collectively evaluated loan pools. Such loans are evaluated for credit losses based on either discounted cash flows or the fair value of collateral. The Company estimates expected credit losses over the contractual term of obligations to extend credit, unless the obligation is unconditionally cancellable. The allowance for off-balance-sheet exposures is adjusted through the provision for credit losses. The estimates are determined based on the likelihood of funding during the contractual term and an estimate of credit losses subsequent to funding. Estimated credit losses on subsequently funded balances are based on the same assumptions used to estimated credit losses on loans. In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures which eliminated the recognition and measurement guidance for troubled debt restructurings (“TDRs”) by creditors in ASC 310-40. The update also enhanced disclosure required for loan restructurings by creditors when a borrower is experiencing financial difficulty. Specifically, rather than applying the recognition and measurement guidance for TDRs, an entity will apply the loan refinancing and restructuring guidance to determine whether a modification or other form of restructuring results in a new loan or a continuation of an existing loan. Additionally, the amendments to this ASU require a public business entity to disclose current period gross charge-offs by year of origination for loans in the vintage disclosures. On January 1, 2023, the Company adopted ASU 2022-02, electing the prospective approach. The adoption did not have a material effect on the Company’s operating results or financial condition. The disclosures in this document have been updated to reflect the new guidance.
Loans Modifications	Loans Modifications
Loans Held for Sale	Loans Held for Sale Mortgage loans held for sale are generally sold with servicing rights retained. The carrying value of mortgage loans sold is reduced by the amount allocated to the servicing right. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold.
Mortgage Servicing Rights	Mortgage Servicing Rights Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in valuation allowances are included in amortization expense on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds, default rates and losses.
Transfers of Financial Assets	Transfers of Financial Assets
Mortgage Loan Repurchase Reserve	Mortgage Loan Repurchase Reserve
Premises and Equipment	Premises and Equipment
Bank Owned Life Insurance	Bank Owned Life Insurance
Goodwill and Intangible Assets	Goodwill and Intangible Assets Intangible assets include core deposit intangibles. Core deposit intangible assets are amortized over their estimated useful life of ten years on an accelerated basis. When facts and circumstances indicate potential impairment, the Company will evaluate the recoverability of the intangible asset’s carrying value, using estimates of undiscounted future cash flows over the remaining asset life. Any impairment loss is measured by the excess of carrying value over fair value.
Income Taxes	Income Taxes greater than 50 percent likelihood of being realized upon ultimate settlement.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments
Loss Contingencies	Loss Contingencies
Comprehensive Income	Comprehensive Income
Real Estate Owned	Real Estate Owned
Stock-Based Compensation	Stock-Based Compensation
Earnings per Share	Earnings per Share 166,561 51,718 56,324 The shares used in the calculation of basic and diluted earnings per share, which have been adjusted to give effect to the 5 Schedule of Earnings Per Share, Basic and Diluted 2023 2022 2021 (Dollars in thousands, except per share amounts) Years ended December 31, 2023 2022 2021 Net earnings available to common shareholders $ 12,236 $ 9,878 $ 18,011 Weighted average common shares outstanding - basic 5,477,700 5,492,286 5,506,487 Assumed exercise of stock options 3,100 15,767 13,303 Weighted average common shares outstanding - diluted 5,480,800 5,508,053 5,519,790 Earnings per share: Basic $ 2.23 $ 1.80 $ 3.27 Diluted $ 2.23 $ 1.79 $ 3.26
Derivative Financial Instruments	Derivative Financial Instruments
Dividend Restriction	Dividend Restriction
Fair Value of Financial Instruments	Fair Value of Financial Instruments
Reclassifications	Reclassifications

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Impact of Adoption of ASC 326 (CECL)	The following table illustrates the impact of ASC 326: Impact of Adoption of ASC 326 (CECL) (Dollars in thousands) As reported under ASC 326 Pre-ASC 326 adoption Impact of ASC 326 adoption January 1, 2023 (Dollars in thousands) As reported under ASC 326 Pre-ASC 326 adoption Impact of ASC 326 adoption Allowance for credit losses: Held-to-maturity investment securities $ 72 $ - $ 72 One-to-four family residential real estate loans $ 1,677 $ 655 $ 1,022 Construction and land loans 166 117 49 Commercial real estate loans 4,221 3,158 1,063 Commercial loans 2,898 2,753 145 Paycheck protection program loans - - - Agriculture loans 1,142 1,966 (824 ) Municipal loans 16 5 11 Consumer loans 194 137 57 Total allowance for credit losses for loans $ 10,314 $ 8,791 $ 1,523 Unfunded loan commitments $ 170 $ 170 $ -
Schedule of Earnings Per Share, Basic and Diluted	The shares used in the calculation of basic and diluted earnings per share, which have been adjusted to give effect to the 5 Schedule of Earnings Per Share, Basic and Diluted 2023 2022 2021 (Dollars in thousands, except per share amounts) Years ended December 31, 2023 2022 2021 Net earnings available to common shareholders $ 12,236 $ 9,878 $ 18,011 Weighted average common shares outstanding - basic 5,477,700 5,492,286 5,506,487 Assumed exercise of stock options 3,100 15,767 13,303 Weighted average common shares outstanding - diluted 5,480,800 5,508,053 5,519,790 Earnings per share: Basic $ 2.23 $ 1.80 $ 3.27 Diluted $ 2.23 $ 1.79 $ 3.26

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Assets and Liabilities Acquisition	The following table summarizes the consideration paid for Freedom Bancshares, Inc. and the amounts of the assets acquired and liabilities assumed at the acquisition date: Schedule of Assets and Liabilities Acquisition As of (Dollars in thousands) October 1, 2022 Cash paid in acquisition $ 33,350 Assets acquired: Cash and cash equivalents 32,778 Investment securities 33,126 Bank stocks 699 Loans 113,910 Bank owned life insurance 4,374 Premises and equipment 3,782 Core deposit intangibles 4,170 Other 7,016 Total assets acquired 199,855 Liabilities assumed: Deposits 150,410 FHLB advances 7,000 Other borrowings 22,198 Other liabilities 1,742 Total liabilities assumed 181,350 Net assets acquired 18,505 Goodwill $ 14,845
Schedule of Unaudited Pro Forma Consolidated Operating Acquisition	Schedule of Unaudited Pro Forma Consolidated Operating Acquisition (Dollars in thousands, except per share amounts) Years ended December 31, 2022 2021 Net interest income $ 44,750 $ 45,942 Net earnings 9,098 19,922 Earnings per share (1): Basic (1) 1.66 3.62 Diluted (1) 1.65 3.61 (1) All per share amounts have been adjusted to give effect to the 5% stock dividends paid during December 2022 and 2021.

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of Investments [Abstract]
Schedule of Available-for-sale Securities	A summary of investment securities available-for-sale and securities held-to-maturity is as follows: Schedule of Available-for-sale Securities (Dollars in thousands) As of December 31, 2023 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 99,340 $ - $ (3,673 ) $ 95,667 Municipal obligations, tax exempt 122,775 186 (2,338 ) 120,623 Municipal obligations, taxable 82,926 225 (4,068 ) 79,083 Agency mortgage-backed securities 169,656 247 (12,507 ) 157,396 Total available-for-sale $ 474,697 $ 658 $ (22,586 ) $ 452,769 Held-to-maturity: Other $ 3,555 $ - $ (506 ) $ 3,049 Total held-to-maturity $ 3,555 $ - $ (506 ) $ 3,049 (Dollars in thousands) As of December 31, 2022 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 130,684 $ - $ (7,573 ) $ 123,111 U. S. federal agency obligations 2,002 - (14 ) 1,988 Municipal obligations, tax exempt 130,848 59 (3,645 ) 127,262 Municipal obligations, taxable 73,520 14 (6,290 ) 67,244 Agency mortgage-backed securities 185,451 172 (15,922 ) 169,701 Total available-for-sale $ 522,505 $ 245 $ (33,444 ) $ 489,306 Held-to-maturity: Other $ 3,524 $ 5 $ (77 ) $ 3,452 Total held-to-maturity $ 3,524 $ 5 $ (77 ) $ 3,452
Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value	The following table summarizes securities available-for-sale in an unrealized loss positions for which an allowance for credit losses has not been recorded at December 31, 2023 along with length of time in a continuous unrealized loss position. Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value (Dollars in thousands) As of December 31, 2023 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale securities value losses value losses value losses U. S. treasury securities 47 $ 1,129 $ (7 ) $ 93,833 $ (3,666 ) $ 94,962 $ (3,673 ) Municipal obligations, tax exempt 229 31,468 (337 ) 64,962 (2,001 ) 96,430 (2,338 ) Municipal obligations, taxable 110 17,278 (151 ) 52,212 (3,917 ) 69,490 (4,068 ) Agency mortgage-backed securities 100 6,480 (68 ) 128,512 (12,439 ) 134,992 (12,507 ) Total available-for-sale 486 $ 56,355 $ (563 ) $ 339,519 $ (22,023 ) $ 395,874 $ (22,586 ) Securities which were temporarily impaired are shown below, along with the length of time in a continuous unrealized loss position. (Dollars in thousands) As of December 31, 2022 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale securities value losses value losses value losses U. S. treasury securities 67 $ 85,988 $ (4,591 ) $ 37,123 $ (2,982 ) $ 123,111 $ (7,573 ) U. S. federal agency obligations 1 1,988 (14 ) - - 1,988 (14 ) Municipal obligations, tax exempt 274 107,262 (3,020 ) 8,495 (625 ) 115,757 (3,645 ) Municipal obligations, taxable 108 54,746 (5,006 ) 7,571 (1,284 ) 62,317 (6,290 ) Agency mortgage-backed securities 100 78,971 (4,550 ) 79,882 (11,372 ) 158,853 (15,922 ) Total available-for-sale 550 $ 328,955 $ (17,181 ) $ 133,071 $ (16,263 ) $ 462,026 $ (33,444 ) Other 6 $ 3,009 $ (77 ) $ - $ - $ 3,009 $ (77 ) Total 6 $ 3,009 $ (77 ) $ - $ - $ 3,009 $ (77 )
Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities	The following table provides information on the Company’s allowance for credit losses related to held-to-maturity investment securities. Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities (Dollars in thousands) Balance at January 1, 2023 $ - Impact of adopting ASC 326 72 Provision for credit losses 19 Balance at December 31, 2023 $ 91
Schedule of Investments Classified by Contractual Maturity Date	Schedule of Investments Classified by Contractual Maturity Date Amortized Estimated (Dollars in thousands) cost fair value Available-for-sale: Due in less than one year $ 37,665 $ 37,145 Due after one year but within five years 244,383 232,810 Due after five years but within ten years 142,669 134,262 Due after ten years 49,980 48,552 Total available-for-sale $ 474,697 $ 452,769 Held-to-maturity: Due after five years but within ten years $ 3,555 $ 3,049 Total held-to-maturity $ 3,555 $ 3,049
Schedule of Realized Gain (loss)	The Company has not sold any investment securities subsequent to December 31, 2023 and the date of this filing. Sales proceeds and gross realized gains and losses on sales of available-for-sale securities are as follows: Schedule of Realized Gain (loss) 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Sales proceeds $ 20,913 $ 52,597 $ 16,623 Realized gains $ - $ - $ 1,138 Realized losses (1,246 ) (1,103 ) - Net realized (losses) gains $ (1,246 ) $ (1,103 ) $ 1,138

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of Loans	Loans consisted of the following: Schedule of Loans (Dollars in thousands) 2023 2022 As of December 31, (Dollars in thousands) 2023 2022 One-to-four family residential real estate loans $ 302,544 $ 236,982 Construction and land loans 21,090 22,725 Commercial real estate loans 320,962 304,074 Commercial loans 180,942 173,415 Paycheck protection program loans - 21 Agriculture loans 89,680 84,283 Municipal loans 4,507 2,026 Consumer loans 28,931 26,664 Total gross loans 948,656 850,190 Net deferred loan (fees) costs and loans in process (429 ) (250 ) Allowance for credit losses (10,608 ) (8,791 ) Loans, net $ 937,619 $ 841,149
Schedule of Allowance for Credit Losses on Financing Receivables	The following tables provide information on the Company’s allowance for credit losses by loan class and allowance methodology: Schedule of Allowance for Credit Losses on Financing Receivables One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total (Dollars in thousands) Year ended December 31, 2023 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2023 $ 655 $ 117 $ 3,158 $ 2,753 $ 1,966 $ 5 $ 137 $ 8,791 Impact of adopting ASC 326 1,022 49 1,063 145 (824 ) 11 57 1,523 Charge-offs - - - (479 ) - - (371 ) (850 ) Recoveries - 675 - 35 74 - 110 894 Provision for credit losses 358 (691 ) 297 32 (26 ) (1 ) 281 250 Balance at December 31, 2023 $ 2,035 $ 150 $ 4,518 $ 2,486 $ 1,190 $ 15 $ 214 $ 10,608 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Paycheck protection loans Agriculture loans Municipal loans Consumer loans Total (Dollars in thousands) Year ended December 31, 2022 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Paycheck protection loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2022 $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Charge-offs - - - - - - - (336 ) (336 ) Recoveries - 165 - 38 - 59 6 84 352 Provision for credit losses 32 (186 ) 107 102 - (314 ) (7 ) 266 - Balance at December 31, 2022 $ 655 $ 117 $ 3,158 $ 2,753 $ - $ 1,966 $ 5 $ 137 $ 8,791 Allowance for credit losses: Individually evaluated for loss $ - $ - $ - $ 636 $ - $ 18 $ - $ - $ 654 Collectively evaluated for loss 655 117 3,158 2,117 - 1,948 5 137 8,137 Total $ 655 $ 117 $ 3,158 $ 2,753 $ - $ 1,966 $ 5 $ 137 $ 8,791 Loan balances: Individually evaluated for loss $ 326 $ 412 $ 1,224 $ 812 $ - $ 1,319 $ 36 $ - $ 4,129 Collectively evaluated for loss 236,656 22,313 302,850 172,603 21 82,964 1,990 26,664 846,061 Total $ 236,982 $ 22,725 $ 304,074 $ 173,415 $ 21 $ 84,283 $ 2,026 $ 26,664 $ 850,190 (Dollars in thousands) Year ended December 31, 2021 One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Paycheck protection loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2021 $ 859 $ 181 $ 2,482 $ 2,388 $ - $ 2,690 $ 6 $ 169 $ 8,775 Balance $ 859 $ 181 $ 2,482 $ 2,388 $ - $ 2,690 $ 6 $ 169 $ 8,775 Charge-offs (81 ) - (540 ) (72 ) - (50 ) - (235 ) (978 ) Recoveries 11 263 - 14 - 66 6 118 478 Provision for credit losses (166 ) (306 ) 1,109 283 - (485 ) (6 ) 71 500 Balance at December 31, 2021 $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Balance $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Allowance for credit losses: Individually evaluated for loss $ - $ - $ - $ 504 $ - $ - $ - $ - $ 504 Collectively evaluated for loss 623 138 3,051 2,109 - 2,221 6 123 8,271 Total $ 623 $ 138 $ 3,051 $ 2,613 $ - $ 2,221 $ 6 $ 123 $ 8,775 Loan balances: Individually evaluated for loss $ 578 $ 794 $ 2,214 $ 1,029 $ - $ 2,067 $ 36 $ - $ 6,718 Collectively evaluated for loss 165,503 26,850 196,258 131,125 17,179 92,200 2,014 24,541 655,670 Total $ 166,081 $ 27,644 $ 198,472 $ 132,154 $ 17,179 $ 94,267 $ 2,050 $ 24,541 $ 662,388
Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing	The following table presents information on non-accrual status and loans past due over 89 days and still accruing: Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing (Dollars in thousands) As of December 31, 2023 Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing One-to-four family residential real estate loans $ 161 $ 31 $ - Commercial loans 363 1,517 - Agriculture loans 295 - - Consumer loans 24 - - Total loans $ 843 $ 1,548 $ -
Schedule of Amortized Cost Basis and Collateral Type	Schedule of Amortized Cost Basis and Collateral Type (Dollars in thousands) As of December 31, 2023 Loan balance Collateral Type One-to-four family residential real estate loans $ 192 First mortgage on residential real estate Construction and land loans 192 First mortgage on residential or commercial real estate Commercial real estate loans 1,205 First mortgage on commercial real estate Commercial loans 2,054 Accounts receivable, equipment and real estate Agriculture loans 682 Crops, livestock, machinery and real estate Consumer loans 24 Personal property or second mortgages on real estate Total loans $ 4,349
Schedule of Impaired Financing Receivables	The following tables present information on impaired loans: Schedule of Impaired Financing Receivables Unpaid contractual principal Impaired loan balance Impaired loans without an allowance Impaired loans with an allowance Related allowance recorded Year-to-date average loan balance Year-to-date interest income recognized (Dollars in thousands) As of December 31, 2022 Unpaid contractual principal Impaired loan balance Impaired loans without an allowance Impaired loans with an allowance Related allowance recorded Year-to-date average loan balance Year-to-date interest income recognized One-to-four family residential real estate loans $ 326 $ 326 $ 326 $ - $ - $ 357 $ 9 Construction and land loans 843 412 412 - - 243 10 Commercial real estate loans 1,224 1,224 1,224 - - 1,224 47 Commercial loans 1,063 812 75 737 636 865 5 Agriculture loans 1,402 1,319 1,301 18 18 1,433 64 Municipal loans 36 36 36 - - 36 1 Total impaired loans $ 4,894 $ 4,129 $ 3,374 $ 755 $ 654 $ 4,158 $ 136 As of December 31, 2021 Unpaid contractual principal Impaired loan balance Impaired loans without an allowance Impaired loans with an allowance Related allowance recorded Year-to-date average loan balance Year-to-date interest income recognized One-to-four family residential real estate loans $ 578 $ 578 $ 578 $ - $ - $ 590 $ 8 Construction and land loans 2,401 794 794 - - 895 16 Commercial real estate loans 2,214 2,214 2,214 - - 2,388 37 Commercial loans 1,380 1,029 520 509 504 1,096 38 Agriculture loans 2,235 2,067 2,067 - - 2,420 67 Municipal loans 36 36 36 - - 36 1 Total impaired loans $ 8,844 $ 6,718 $ 6,209 $ 509 $ 504 $ 7,425 $ 167
Schedule of Past Due Financing Receivables	The following tables present information on the Company’s past due and non-accrual loans by loan class: Schedule of Past Due Financing Receivables 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due (Dollars in thousands) As of December 31, 2023 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 85 $ 247 $ - $ 332 $ 192 $ 524 $ 302,020 Construction and land loans - - - - - - 21,090 Commercial real estate loans 153 - - 153 - 153 320,809 Commercial loans 399 332 - 731 1,880 2,611 178,331 Paycheck protection program loans - - - - - - - Agriculture loans 256 - - 256 295 551 89,129 Municipal loans - - - - - - 4,507 Consumer loans 110 - - 110 24 134 28,797 Total $ 1,003 $ 579 $ - $ 1,582 $ 2,391 $ 3,973 $ 944,683 Percent of gross loans 0.11 % 0.06 % 0.00 % 0.17 % 0.25 % 0.42 % 99.58 % As of December 31, 2022 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 8 $ 72 $ - $ 80 $ 170 $ 250 $ 236,732 Construction and land loans - - - - 195 195 22,530 Commercial real estate loans - - - - 1,224 1,224 302,850 Commercial loans - 411 - 411 812 1,223 172,192 Paycheck protection program loans - - - - - - 21 Agriculture loans - 180 - 180 925 1,105 83,178 Municipal loans - - - - - - 2,026 Consumer loans 67 - - 67 - 67 26,597 Total $ 75 $ 663 $ - $ 738 $ 3,326 $ 4,064 $ 846,126 Percent of gross loans 0.01 % 0.08 % 0.00 % 0.09 % 0.39 % 0.48 % 99.52 %
Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination	The following table provides information on the Company’s risk category of loans by type and year of origination: Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total (Dollars in thousands) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total One-to-four family residential real estate loans Nonclassified $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,694 $ 5,097 $ 163 $ 302,352 Classified - - - - - 192 - - 192 Total $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,886 $ 5,097 $ 163 $ 302,544 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction and land loans Nonclassified $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Classified - - - - - - - - - Total $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate loans Nonclassified $ 41,644 $ 77,427 $ 58,327 $ 50,744 $ 30,551 $ 57,502 $ 3,017 $ 92 $ 319,304 Classified - - 481 22 180 975 - - 1,658 Total $ 41,644 $ 77,427 $ 58,808 $ 50,766 $ 30,731 $ 58,477 $ 3,017 $ 92 $ 320,962 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Nonclassified $ 38,818 $ 32,764 $ 16,747 $ 15,511 $ 2,514 $ 4,386 $ 61,046 $ 4,121 $ 175,907 Classified 226 2,000 158 460 57 - 1,952 182 5,035 Total $ 39,044 $ 34,764 $ 16,905 $ 15,971 $ 2,571 $ 4,386 $ 62,998 $ 4,303 $ 180,942 Charge-offs $ - $ (28 ) $ (407 ) $ (44 ) $ - $ - $ - $ - $ (479 ) Agriculture loans Nonclassified $ 7,862 $ 11,718 $ 4,864 $ 4,092 $ 3,902 $ 12,114 $ 44,352 $ 214 $ 89,118 Classified - 16 171 - 131 113 131 - 562 Total $ 7,862 $ 11,734 $ 5,035 $ 4,092 $ 4,033 $ 12,227 $ 44,483 $ 214 $ 89,680 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Municipal loans Nonclassified $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Classified - - - - - - - - - Total $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans Nonclassified $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,221 $ 21 $ 28,906 Classified - - - - - - 25 - 25 Total $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,246 $ 21 $ 28,931 Charge-offs $ - $ - $ (3 ) $ - $ - $ - $ (368 ) $ - $ (371 ) Total loans Nonclassified $ 197,376 $ 213,354 $ 129,178 $ 106,473 $ 50,660 $ 110,699 $ 128,833 $ 4,611 $ 941,184 Classified 226 2,016 810 482 368 1,280 2,108 182 7,472 Total $ 197,602 $ 215,370 $ 129,988 $ 106,955 $ 51,028 $ 111,979 $ 130,941 $ 4,793 $ 948,656 Charge-offs $ - $ (28 ) $ (410 ) $ (44 ) $ - $ - $ (368 ) $ - $ (850 )
Schedule of Troubled Debt Restructurings on Financing Receivables	The following table provides information on the Company’s risk categories by loan class: Schedule of Troubled Debt Restructurings on Financing Receivables (Dollars in thousands) Nonclassified Classified As of December 31, 2022 (Dollars in thousands) Nonclassified Classified One-to-four family residential real estate loans $ 236,663 $ 319 Construction and land loans 22,530 195 Commercial real estate loans 300,216 3,858 Commercial loans 165,709 7,706 Paycheck protection program loans 21 - Agriculture loans 83,358 925 Municipal loans 2,026 - Consumer loans 26,664 - Total $ 837,187 $ 13,003
Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments	The following table provides information on the Company’s allowance for credit losses related to unfunded loan commitments. Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments (dollars in thousands) Balance at January 1, 2023 $ 170 Impact of adopting ASC 326 - Provision for credit losses 80 Balance at December 31, 2023 $ 250
Schedule of Amortization cost	The following table presents the amortized cost basis of loans at December 31, 2023 that were both experiencing financial difficulty and modified by class, type of modification and includes the financial effect of the modification. Schedule of Amortization cost (Dollars in thousands) As of December 31, 2023 Amortized cost basis % of loan class total Financial effect Term extension: Commercial $ 141 0.1 % 90 day payment deferral
Schedule of Loan to Directors Officers and Affiliated Parties	The Company had loans and unfunded commitments to directors and officers, and to affiliated parties, at December 31, 2023 and 2022. A summary of such loans is as follows: Schedule of Loan to Directors Officers and Affiliated Parties (Dollars in thousands) Balance at December 31, 2022 $ 14,573 New loans 3,250 Repayments (4,767 ) Balance at December 31, 2023 $ 13,056

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in goodwill is as follows: Schedule of Goodwill 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Balance at January 1 $ 32,199 $ 17,532 $ 17,532 Acquired goodwill - 14,667 - Acquisition period adjustments 178 - - Balance at December 31 $ 32,377 $ 32,199 $ 17,532
Schedule of Other Intangible Assets and Goodwill	A summary of the other intangible assets that continue to be subject to amortization is as follows: Schedule of Other Intangible Assets and Goodwill 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 Gross carrying amount $ 4,170 $ 5,880 Accumulated amortization (929 ) (1,874 ) Net carrying amount $ 3,241 $ 4,006
Schedule of Finite-lived Intangible Assets, Future Amortization Expense	Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Dollars in thousands) Amortization expense 2024 663 2025 588 2026 512 2027 436 2028 360 Thereafter 682 Total $ 3,241

Mortgage Loan Servicing (Tables

Mortgage Loan Servicing (Tables)	12 Months Ended
	Dec. 31, 2023
Mortgage Loan Servicing
Schedule of Participating Mortgage Loans	Mortgage loans serviced for others are not reported as assets. The following table provides information on the principal balances of mortgage loans serviced for others: Schedule of Participating Mortgage Loans 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 FHLMC $ 659,488 $ 685,859 FHLB 28,621 27,285 Total $ 688,109 $ 713,144
Schedule of Servicing Asset at Amortized Cost	Activity for mortgage servicing rights and the related valuation allowance follows: Schedule of Servicing Asset at Amortized Cost 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 Mortgage servicing rights: Balance at beginning of year $ 3,813 $ 4,193 Additions 424 818 Amortization (1,079 ) (1,198 ) Balance at end of year $ 3,158 $ 3,813

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Premises and Equipment	Premises and equipment consisted of the following: Schedule of Premises and Equipment (Dollars in thousands) Estimated As of December 31, useful lives 2023 2022 Land Indefinite $ 5,444 $ 7,234 Office buildings and improvements 10 50 20,868 23,839 Furniture and equipment 3 15 9,729 9,326 Automobiles 2 5 555 555 Total premises and equipment 36,596 40,954 Accumulated depreciation (16,887 ) (16,627 ) Total premises and equipment, net $ 19,709 $ 24,327 Depreciation expense totaled $ 1.3 1.1 997,000

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of Maturities of Time Deposit	The following table presents the maturities of certificates of deposit at December 31, 2023: Schedule of Maturities of Time Deposit (Dollars in thousands) Year Amount 2024 163,439 2025 12,307 2026 2,893 2027 2,385 2028 2,128 Thereafter 2 Total $ 183,154
Schedule of Interest Expense Associated with Deposits	The components of interest expense associated with deposits are as follows: Schedule of Interest Expense Associated with Deposits 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Certificates of deposit $ 4,310 $ 412 $ 476 Money market and checking 10,818 2,318 500 Savings 126 46 47 Total $ 15,254 $ 2,776 $ 1,023

Repurchase Agreements (Tables)

Repurchase Agreements (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Repurchase Agreements	The following is a summary of the balances and collateral of the Company’s repurchase agreements: Schedule of Repurchase Agreements (Dollars in thousands) Years ended December 31, 2023 2022 Average daily balance during the year $ 18,361 $ 13,239 Average interest rate during the year 2.72 % 1.11 % Maximum month-end balance during the year $ 20,083 $ 33,930 Weighted average interest rate at year-end 2.84 % 1.70 % As of December 31, 2023 Overnight and Up to 30 Greater than Continuous days 30-90 days 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 12,714 $ - $ - $ - $ 12,714 Total $ 12,714 $ - $ - $ - $ 12,714 As of December 31, 2022 Overnight and Up to 30 Greater than Continuous days 30-90 days 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 25,973 $ - $ - $ - $ 25,973 U.S. federal agency obligations 1,236 - - - 1,236 Agency mortgage-backed securities 2,193 - - - 2,193 Total $ 29,402 $ - $ - $ - $ 29,402

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Revenue from Contracts with Customers Within Non-interest Income	All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. Items outside the scope of ASC 606 are noted as such. Schedule of Revenue from Contracts with Customers Within Non-interest Income 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Non-interest income: Service charges on deposits Overdraft fees $ 3,845 $ 3,747 $ 2,987 Other 1,080 787 679 Interchange income 3,206 3,098 3,261 Loan servicing fees ( 1 1,788 1,819 1,780 Office lease income ( 1 509 123 574 Gains on sales of loans ( 1 2,269 3,444 10,487 Bank owned life insurance income ( 1 913 780 686 (Losses) gains on sales of investment securities ( 1 (1,246 ) (1,103 ) 1,138 Gains (losses) on sales of premises and equipment and foreclosed assets 1 114 (4 ) Other 865 891 673 Total non-interest income $ 13,230 $ 13,700 $ 22,261 (1) Not within the scope of ASC 606.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Income tax expense (benefit) attributable to income from operations consisted of the following: Schedule of Components of Income Tax Expense (Benefit) 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Current: Federal $ 1,711 $ 559 $ 3,039 State (161 ) (317 ) 967 Total current 1,550 242 4,006 Deferred: Federal 295 994 662 State 56 238 196 Total deferred 351 1,232 858 Deferred tax valuation allowance 53 (42 ) (50 ) Income tax expense $ 1,954 $ 1,432 $ 4,814
Schedule of Effective Income Tax Rate Reconciliation	The reasons for the difference between actual income tax expense (benefit) and expected income tax expense attributable to income from operations at the statutory federal income tax rate were as follows: Schedule of Effective Income Tax Rate Reconciliation 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Computed “expected” tax expense $ 2,980 $ 2,375 $ 4,793 (Reduction) increase in income taxes resulting from: Tax-exempt interest income, net (592 ) (633 ) (645 ) Excess tax expense (benefit) from stock option exercise 2 (4 ) (29 ) Bank owned life insurance (208 ) (180 ) (156 ) Reversal of unrecognized tax benefits, net (517 ) (465 ) 162 State income taxes, net of federal benefit 476 369 718 Investment tax credits (47 ) (23 ) (19 ) Other, net (140 ) (7 ) (10 ) Income tax (benefit) expense $ 1,954 $ 1,432 $ 4,814
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to the significant portions of the deferred tax assets and liabilities at the following dates were as follows: Schedule of Deferred Tax Assets and Liabilities 2023 2022 (Dollars in thousands) As of December 31, 2023 2022 Deferred tax assets: Unrealized loss on investment securities available-for-sale $ 5,371 $ 8,132 Loans, including allowance for credit losses 2,949 2,879 State taxes 536 562 Other, net 244 210 Investments - 184 Net operating loss carry forwards 332 181 Acquisition costs 99 120 Net deferred loan fees 144 78 Valuation allowance on other real estate 75 74 Deferred compensation arrangements 62 62 Total deferred tax assets 9,812 12,482 Less valuation allowance (234 ) (181 ) Total deferred tax assets, net of valuation allowance 9,578 12,301 Deferred tax liabilities: Intangible assets 1,277 1,324 Mortgage servicing rights 681 801 Prepaid expenses 586 554 Premises and equipment, net of depreciation 618 241 Investments 158 - FHLB stock dividends 59 17 Unrealized gain on investment securities available-for-sale - - Total deferred tax liabilities 3,379 2,937 Net deferred tax asset $ 6,199 $ 9,364
Schedule of Unrecognized Tax Benefits	The Company has unrecognized tax benefits representing tax positions for which a liability has been established. A reconciliation of the beginning and ending amount of the liability relating to unrecognized tax benefits is as follows: Schedule of Unrecognized Tax Benefits (Dollars in thousands) Years ended December 31, 2023 2022 Unrecognized tax benefits at beginning of year $ 2,157 $ 2,290 Gross increases to current year tax positions 472 390 Gross decreases to prior year’s tax positions (61 ) (61 ) Lapse of statute of limitations (528 ) (462 ) Unrecognized tax benefits at end of year $ 2,040 $ 2,157

Stock Compensation Plan (Tables

Stock Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Fair Value of Options Assumed	The fair value of the options granted were determined using the following weighted-average assumptions as of the grant date: Schedule of Fair Value of Options Assumed 2023 2022 2021 Years ended December 31, 2023 2022 2021 Risk-free interest rate 4.15 % n/a 1.00 % Expected term 7 n/a 7 Expected stock price volatility 26.31 % n/a 28.51 % Dividend yield 3.97 % n/a 2.88 %
Schedule of Share-based Compensation, Stock Options, Activity	A summary of option activity during 2023 is presented below: Schedule of Share-based Compensation, Stock Options, Activity (Dollars in thousands, except per share amounts) Weighted Weighted average average exercise remaining Aggregate price contractual intrinsic Shares per share term value Outstanding at January 1, 2023 144,572 $ 21.87 6.8 $ 502 Granted 81,111 $ 20.16 Effect of 5 10,888 Forfeited/expired (5,470 ) $ 22.90 Exercised (2,693 ) $ 19.29 Outstanding at December 31, 2023 228,408 $ 20.58 7.2 $ 88 Exercisable at December 31, 2023 114,561 $ 20.05 5.4 $ 88 Fully vested options at December 31, 2023 114,561 $ 20.05 5.4 $ 88
Schedule of Stock Option Exercised Additional Information	Additional information about stock options exercised is presented below: Schedule of Stock Option Exercised Additional Information 2023 2022 2021 (Dollars in thousands) Years ended December 31, 2023 2022 2021 Intrinsic value of options exercised (on exercise date) $ 4 $ 3 $ 141 Cash received from options exercised 52 - 22 Excess tax benefit realized from options exercised $ 1 $ - $ 21
Schedule of Share-based Compensation Arrangements by Share-based Payment Award	Schedule of Share-based Compensation Arrangements by Share-based Payment Award (Dollars in thousands) Year Amount 2024 150 2025 125 2026 90 2027 53 Total $ 418
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share-based Compensation Arrangements by Share-based Payment Award	Schedule of Share-based Compensation Arrangements by Share-based Payment Award (Dollars in thousands) Year Amount 2024 181 2025 92 2026 53 Total $ 326
Schedule of Nonvested Share Activity	Schedule of Nonvested Share Activity Shares Weighted average grant date price per share Nonvested restricted common stock at January 1, 2023 26,057 $ 23.50 Granted 5,192 $ 21.17 Vested (8,975 ) $ 22.40 Forfeited (350 ) $ 17.80 Effect of 5 1,077 Nonvested restricted common stock at December 31, 2023 23,001 $ 22.40

Fair Value of Financial Instr_2

Fair Value of Financial Instruments and Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, by Balance Sheet Grouping	Fair value estimates of the Company’s financial instruments as of December 31, 2023 and 2022, including methods and assumptions utilized, are set forth below: Schedule of Fair Value, by Balance Sheet Grouping (Dollars in thousands) As of December 31, 2023 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 27,101 $ 27,101 $ - $ - $ 27,101 Interest-bearing deposits at other banks 4,918 - 4,918 - 4,918 Investment securities available-for-sale 452,769 95,667 357,102 - 452,769 Investment securities held-to-maturity 3,555 - 3,049 - 3,049 Bank stocks, at cost 8,123 n/a n/a n/a n/a Loans, net 937,619 - - 920,984 920,984 Loans held for sale 853 - 853 - 853 Mortgage servicing rights 3,158 - 9,498 - 9,498 Accrued interest receivable 7,341 327 2,280 4,734 7,341 Derivative financial instruments 114 - 114 - 114 Financial liabilities: Non-maturity deposits $ (1,133,097 ) $ (1,133,097 ) $ - $ - $ (1,133,097 ) Certificates of deposit (183,154 ) - (181,655 ) - (181,655 ) FHLB and other borrowings (64,662 ) - (65,478 ) - (65,478 ) Subordinated debentures (21,651 ) - (18,906 ) - (18,906 ) Repurchase agreements (12,714 ) - (12,714 ) - (12,714 ) Accrued interest payable (1,979 ) - (1,979 ) - (1,979 ) Derivative financial instruments (14 ) - (14 ) - (14 ) (Dollars in thousands) As of December 31, 2022 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 23,156 $ 23,156 $ - $ - $ 23,156 Interest-bearing deposits at other banks 9,084 - 9,084 - 9,084 Investment securities available-for-sale 489,306 123,111 366,195 - 489,306 Investment securities held-to-maturity 3,524 - 3,452 - 3,452 Bank stocks, at cost 5,470 n/a n/a n/a n/a Loans, net 841,149 - - 828,726 828,726 Loans held for sale 2,488 - 2,488 - 2,488 Mortgage servicing rights 3,813 - 10,282 - 10,282 Accrued interest receivable 5,879 426 2,150 3,303 5,879 Derivative financial instruments 126 - 126 - 126 Financial liabilities: Non-maturity deposits $ (1,207,371 ) $ (1,207,371 ) $ - $ - $ (1,207,371 ) Certificates of deposit (93,278 ) - (90,760 ) - (90,760 ) FHLB and other borrowings (17,200 ) - (14,981 ) - (14,981 ) Subordinated debentures (21,651 ) - (18,189 ) - (18,189 ) Repurchase agreements (29,402 ) - (29,402 ) - (29,402 ) Accrued interest payable (439 ) - (439 ) - (439 )
Schedule of Fair Value, Assets Measured On Recurring Basis	The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis at December 31, 2023 and 2022, allocated to the appropriate fair value hierarchy: Schedule of Fair Value, Assets Measured On Recurring Basis (Dollars in thousands) As of December 31, 2023 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale securities U. S. treasury securities $ 95,667 $ 95,667 $ - $ - Municipal obligations, tax exempt 120,623 - 120,623 - Municipal obligations, taxable 79,083 - 79,083 - Agency mortgage-backed securities 157,396 - 157,396 - Loans held for sale 853 - 853 - Derivative financial instruments 114 - 114 - Liabilities: Derivative financial instruments (14 ) - (14 ) - (Dollars in thousands) As of December 31, 2022 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale securities U. S. treasury securities $ 123,111 $ 123,111 $ - $ - U. S. federal agency obligations 1,988 - 1,988 - Municipal obligations, tax exempt 127,262 - 127,262 - Municipal obligations, taxable 67,244 - 67,244 - Agency mortgage-backed securities 169,701 - 169,701 - Loans held for sale 2,488 - 2,488 - Derivative financial instruments 126 - 126 -
Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale	The aggregate fair value, contractual balance (including accrued interest), and gain or loss on loans held for sale were as follows: Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale As of December 31, (Dollars in thousands) 2023 2022 Aggregate fair value $ 853 $ 2,488 Contractual balance 848 2,468 Gain $ 5 $ 20
Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale	Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale As of December 31, (Dollars in thousands) 2023 2022 2021 Total change in fair value $ (26 ) $ (368 ) $ (836 )
Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques	The following table presents quantitative information about Level 3 fair value measurements for individually evaluated loans measure at fair value on a non-recurring basis as of December 31, 2023 and 2022. Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques (Dollars in thousands) Fair value Valuation technique Unobservable inputs Range As of December 31, 2023 Individual evaluated loans: One-to-four family residential real estate $ 31 Sales comparison Adjustment to appraised value 7 % Commercial loans 1,386 Sales comparison Adjustment to comparable sales 0 50 % Real estate owned: One-to-four family residential real estate 266 Sales comparison Adjustment to appraised value 10 % As of December 31, 2022 Impaired loans: Commercial loans $ 101 Sales comparison Adjustment to comparable sales 0 25 % Real estate owned: One-to-four family residential real estate 272 Sales comparison Adjustment to appraised value 15 % Commercial real estate 234 Sales comparison Adjustment to appraised value 15 %

Regulatory Capital Requiremen_2

Regulatory Capital Requirements (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies	The following is a comparison of the Company’s regulatory capital to minimum capital requirements in effect at December 31, 2023 and 2022: Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Dollars in thousands) For capital Actual adequacy purposes Amount Ratio Amount Ratio (1) As of December 31, 2023 Leverage $ 130,625 8.41 % $ 62,116 4.0 % Common Equity Tier 1 Capital 109,625 10.39 % 73,854 7.0 % Tier 1 Capital 130,625 12.38 % 89,680 8.5 % Total Risk Based Capital 140,671 13.33 % 110,781 10.5 % As of December 31, 2022 Leverage $ 122,275 8.14 % $ 60,100 4.0 % Common Equity Tier 1 Capital 101,275 10.37 % 68,352 7.0 % Tier 1 Capital 122,275 12.52 % 82,999 8.5 % Total Risk Based Capital 131,236 13.44 % 102,528 10.5 % (1) The required percent for capital adequacy purposes includes a capital conservation buffer of 2.5
Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations	The following is a comparison of the Bank’s regulatory capital to minimum capital requirements in effect at December 31, 2023 and 2022: Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Dollars in thousands) To be well-capitalized For capital under regulatory Actual adequacy purposes guidelines Amount Ratio Amount Ratio (1) Amount Ratio As of December 31, 2023 Leverage $ 134,422 8.68 % $ 61,951 4.0 % $ 77,439 5.0 % Common Equity Tier 1 Capital 134,422 12.74 % 73,833 7.0 % 68,560 6.5 % Tier 1 Capital 134,422 12.74 % 89,655 8.5 % 84,381 8.0 % Total Risk Based Capital 144,468 13.70 % 110,750 10.5 % 105,476 10.0 % As of December 31, 2022 Leverage $ 128,643 8.59 % $ 59,933 4.0 % $ 74,917 5.0 % Common Equity Tier 1 Capital 128,643 13.18 % 68,309 7.0 % 63,430 6.5 % Tier 1 Capital 128,643 13.18 % 82,947 8.5 % 78,068 8.0 % Total Risk Based Capital 137,604 14.10 % 102,464 10.5 % 97,585 10.0 % (1) The required percent for capital adequacy purposes includes a capital conservation buffer of 2.5

Parent Company Condensed Fina_2

Parent Company Condensed Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Financial Statements	The following is condensed financial information of the parent company as of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021: Schedule of Condensed Financial Statements Condensed Balance Sheets (Dollars in thousands) As of December 31, 2023 2022 Assets: Cash and cash equivalents $ 286 $ 166 Interest-bearing deposits at other banks 215 214 Investment in subsidiaries 153,813 140,802 Other 990 959 Total assets $ 155,304 $ 142,141 Liabilities and stockholders’ equity: Subordinated debentures $ 21,651 $ 21,651 Other borrowings 6,649 9,000 Other 90 57 Stockholders’ equity 126,914 111,433 Total liabilities and stockholders’ equity $ 155,304 $ 142,141 Condensed Statements of Earnings (Dollars in thousands) Years ended December 31, 2023 2022 2021 Dividends from Bank $ 8,000 $ 29,350 $ 4,600 Dividends from nonbank subsidiary 1,000 490 1,000 Interest income 51 26 16 Other non-interest income 8 8 7 Interest expense (2,113 ) (998 ) (472 ) Other expense, net (620 ) (412 ) (532 ) Earnings before equity in undistributed earnings 6,326 28,464 4,619 Increase (decrease) in undistributed equity of Bank 5,252 (19,030 ) 13,599 Increase (decrease) in undistributed equity of nonbank subsidiary 102 155 (272 ) Earnings before income taxes 11,680 9,589 17,946 Income tax benefit (556 ) (289 ) (65 ) Net earnings 12,236 9,878 18,011 Other comprehensive income (loss) 8,510 (28,946 ) (5,567 ) Total comprehensive income $ 20,746 $ (19,068 ) $ 12,444 Condensed Statements of Cash Flows (Dollars in thousands) Years ended December 31, 2023 2022 2021 Cash flows from operating activities: Net earnings $ 12,236 $ 9,878 $ 18,011 Decrease (increase) in undistributed equity of subsidiaries (5,354 ) 18,875 (13,327 ) Other 1 79 130 Net cash provided by operating activities 6,883 28,832 4,814 Cash flows from investing activities: Net change in interest-bearing deposits at banks 1 - (2 ) Acquisition of Freedom Bancshares, Inc. - (33,350 ) - Net cash (used in) provided by investing activities 1 (33,350 ) (2 ) Cash flows from financing activities: Proceeds from exercise of stock options 52 - 22 Payment of dividends (4,390 ) (4,198 ) (3,818 ) Purchase of treasury stock (75 ) (1,239 ) - Issuances of outstanding debt - 10,065 - Payment on outstanding debt (2,351 ) (1,065 ) - Net cash (used in) provided by financing activities (6,764 ) 3,563 (3,796 ) Net increase (decrease) in cash 120 (955 ) 1,016 Cash at beginning of year 166 1,121 105 Cash at end of year $ 286 $ 166 $ 1,121

Impact of Adoption of ASC 326 (

Impact of Adoption of ASC 326 (CECL) (Details) $ in Thousands	Jan. 01, 2023 USD ($)
Financing Receivable, Past Due [Line Items]
Held-to-maturity investment securities
Total allowance for credit losses for loans	8,791
Unfunded loan commitments	170
Real Estate Portfolio Segment [Member] | One to Four Family Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	655
Real Estate Portfolio Segment [Member] | Construction and Land Loan [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	117
Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	3,158
Real Estate Portfolio Segment [Member] | Commercial Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	2,753
Real Estate Portfolio Segment [Member] | Paycheck Protection Program Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans
Real Estate Portfolio Segment [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	1,966
Real Estate Portfolio Segment [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	5
Real Estate Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	137
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, Past Due [Line Items]
Held-to-maturity investment securities	72
Total allowance for credit losses for loans	10,314
Unfunded loan commitments	170
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | One to Four Family Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	1,677
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Construction and Land Loan [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	166
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	4,221
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Commercial Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	2,898
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Paycheck Protection Program Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	1,142
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	16
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Real Estate Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	194
Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Past Due [Line Items]
Held-to-maturity investment securities	72
Total allowance for credit losses for loans	1,523
Unfunded loan commitments
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | One to Four Family Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	1,022
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Construction and Land Loan [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	49
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	1,063
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Commercial Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	145
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Paycheck Protection Program Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	(824)
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	11
Cumulative Effect, Period of Adoption, Adjustment [Member] | Real Estate Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Total allowance for credit losses for loans	$ 57

Schedule of Earnings Per Share,

Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Stock dividend percentage		5%	5%	5%
Net earnings available to common shareholders		$ 12,236	$ 9,878	$ 18,011
Weighted average common shares outstanding - basic		5,477,700	5,492,286	5,506,487
Assumed exercise of stock options		3,100	15,767	13,303
Weighted average common shares outstanding - diluted		5,480,800	5,508,053	5,519,790
Basic	[1]	$ 2.23	$ 1.80	$ 3.27
Diluted	[1]	$ 2.23	$ 1.79	$ 3.26
[1]All per share amounts have been adjusted to give effect to the 5

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for credit losses, increase	$ 1,500,000
Credit losses on held-to-maturity, investment securities	91,000
Deferred tax assets, decrease	391,000
Retained earnings, decrease	$ 1,200,000
Income tax examination, likelihood of unfavorable settlement	greater than 50 percent likelihood of being realized upon ultimate settlement.
Diluted earning per shares excluded unexercised stock option	166,561	51,718	56,324
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Credit losses on held-to-maturity, investment securities	$ 72,000

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Acquisition (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill		$ 32,377	$ 32,199	$ 17,532	$ 17,532
Freedom Bank [Member]
Business Acquisition [Line Items]
Cash paid in aqcuisition	$ 33,350
Cash and cash equivalents	32,778
Investment securities	33,126
Bank stocks	699
Loans	113,910
Bank owned life insurance	4,374
Premises and equipment	3,782
Core deposit intangibles	4,170
Other	7,016
Total assets acquired	199,855
Deposits	150,410
FHLB advances	7,000
Other borrowings	22,198
Other liabilities	1,742
Total liabilities assumed	181,350
Net assets acquired	18,505
Goodwill	$ 14,845	$ 14,700

Schedule of Unaudited Pro Forma

Schedule of Unaudited Pro Forma Consolidated Operating Acquisition (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Net interest income		$ 44,750	$ 45,942
Net earnings		$ 9,098	$ 19,922
Basic	[1]	$ 1.66	$ 3.62
Diluted	[1]	$ 1.65	$ 3.61
[1]All per share amounts have been adjusted to give effect to the 5% stock dividends paid during December 2022 and 2021.

Acquisition (Details Narrative)

Acquisition (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 01, 2022	Dec. 31, 2020
Business Acquisition [Line Items]
Intangible assets	$ 3,241,000	$ 4,006,000
Goodwill	32,377,000	32,199,000	$ 17,532,000		$ 17,532,000
Income Tax expense benefit	1,954,000	1,432,000	$ 4,814,000
Business combination acquired fair value receivables				$ 113,900,000
Business combination acquired gross contractual amount receivables				118,100,000
Freedom Bank [Member]
Business Acquisition [Line Items]
Cash				33,400,000
Debt issued				10,000,000
Intangible assets	4,200,000
Goodwill	14,700,000			$ 14,845,000
Increase in goodwill	$ 178,000
Acquisition costs		3,400,000
Income Tax expense benefit		$ 3,100,000

Schedule of Available-for-sale

Schedule of Available-for-sale Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	$ 474,697	$ 522,505
Gross unrealized gains	658	245
Gross unrealized losses	(22,586)	(33,444)
Estimated fair value	452,769	489,306
Amortized cost	3,555	3,524
Gross unrealized gains		5
Gross unrealized losses	(506)	(77)
Estimated fair value	3,049	3,452
US Treasury Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	99,340	130,684
Gross unrealized gains
Gross unrealized losses	(3,673)	(7,573)
Estimated fair value	95,667	123,111
Municipal Obligations, Tax Exempt [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	122,775	130,848
Gross unrealized gains	186	59
Gross unrealized losses	(2,338)	(3,645)
Estimated fair value	120,623	127,262
Municipal Obligations, Taxable [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	82,926	73,520
Gross unrealized gains	225	14
Gross unrealized losses	(4,068)	(6,290)
Estimated fair value	79,083	67,244
Agency Mortgage-backed Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	169,656	185,451
Gross unrealized gains	247	172
Gross unrealized losses	(12,507)	(15,922)
Estimated fair value	157,396	169,701
Other [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	3,555	3,524
Gross unrealized gains		5
Gross unrealized losses	(506)	(77)
Estimated fair value	$ 3,049	3,452
US Federal Agency Obligations [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost		2,002
Gross unrealized gains
Gross unrealized losses		(14)
Estimated fair value		$ 1,988

Schedule of Available for Sale

Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value (Details) $ in Thousands	Dec. 31, 2023 USD ($) Number	Dec. 31, 2022 USD ($) Number
Schedule of Investments [Line Items]
No. of securities | Number	486	550
Less than 12 months, Fair value	$ 56,355	$ 328,955
Less than 12 months, Unrealized losses	(563)	(17,181)
12 months or longer, Fair value	339,519	133,071
12 months or longer, Unrealized losses	(22,023)	(16,263)
Total, Fair value	395,874	462,026
Total, Unrealized losses	$ (22,586)	$ (33,444)
No. of securities | Number		6
Less than 12 months, Fair value		$ 3,009
Less than 12 months, Unrealized losses		(77)
12 months or longer, Fair value
12 months or longer, Unrealized losses
Total, Fair value		3,009
Total, Unrealized losses		$ (77)
US Treasury Securities [Member]
Schedule of Investments [Line Items]
No. of securities | Number	47	67
Less than 12 months, Fair value	$ 1,129	$ 85,988
Less than 12 months, Unrealized losses	(7)	(4,591)
12 months or longer, Fair value	93,833	37,123
12 months or longer, Unrealized losses	(3,666)	(2,982)
Total, Fair value	94,962	123,111
Total, Unrealized losses	$ (3,673)	$ (7,573)
Municipal Obligations, Tax Exempt [Member]
Schedule of Investments [Line Items]
No. of securities | Number	229	274
Less than 12 months, Fair value	$ 31,468	$ 107,262
Less than 12 months, Unrealized losses	(337)	(3,020)
12 months or longer, Fair value	64,962	8,495
12 months or longer, Unrealized losses	(2,001)	(625)
Total, Fair value	96,430	115,757
Total, Unrealized losses	$ (2,338)	$ (3,645)
Municipal Obligations, Taxable [Member]
Schedule of Investments [Line Items]
No. of securities | Number	110	108
Less than 12 months, Fair value	$ 17,278	$ 54,746
Less than 12 months, Unrealized losses	(151)	(5,006)
12 months or longer, Fair value	52,212	7,571
12 months or longer, Unrealized losses	(3,917)	(1,284)
Total, Fair value	69,490	62,317
Total, Unrealized losses	$ (4,068)	$ (6,290)
Agency Mortgage-backed Securities [Member]
Schedule of Investments [Line Items]
No. of securities | Number	100	100
Less than 12 months, Fair value	$ 6,480	$ 78,971
Less than 12 months, Unrealized losses	(68)	(4,550)
12 months or longer, Fair value	128,512	79,882
12 months or longer, Unrealized losses	(12,439)	(11,372)
Total, Fair value	134,992	158,853
Total, Unrealized losses	$ (12,507)	$ (15,922)
US Federal Agency Obligations [Member]
Schedule of Investments [Line Items]
No. of securities | Number		1
Less than 12 months, Fair value		$ 1,988
Less than 12 months, Unrealized losses		(14)
12 months or longer, Fair value
12 months or longer, Unrealized losses
Total, Fair value		1,988
Total, Unrealized losses		$ (14)
Other [Member]
Schedule of Investments [Line Items]
No. of securities | Number		6
Less than 12 months, Fair value		$ 3,009
Less than 12 months, Unrealized losses		(77)
12 months or longer, Fair value
12 months or longer, Unrealized losses
Total, Fair value		3,009
Total, Unrealized losses		$ (77)

Schedule of Allowance for Credi

Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Investments [Abstract]
Balance at January 1, 2023
Impact of adopting ASC 326	72
Provision for credit losses	19
Balance at December 31, 2023	$ 91

Schedule of Investments Classif

Schedule of Investments Classified by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Investments [Abstract]
Amortized cost, due in less than one year	$ 37,665
Estimated fair value, due in less than one year	37,145
Amortized cost, due after one year but within five years	244,383
Estimated fair value, due after one year but within five years	232,810
Amortized cost, due after five years but within ten years	142,669
Estimated fair value, due after five years but within ten years	134,262
Amortized cost, due after ten years	49,980
Estimated fair value, due after ten years	48,552
Amortized cost, Total available-for-sale	474,697	$ 522,505
Estimated fair value, Total available-for-sale	452,769	489,306
Amortized cost, due after five years but within ten years	3,555
Estimated fair value, due after five years but within ten years	3,049
Amortized cost, Total held-to-maturity	3,555	3,524
Estimated fair value, Total held-to-maturity	$ 3,049	$ 3,452

Schedule of Realized Gain (loss

Schedule of Realized Gain (loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investments [Abstract]
Sales proceeds	$ 20,913	$ 52,597	$ 16,623
Realized gains			1,138
Realized losses	(1,246)	(1,103)
Net realized (losses) gains	$ (1,246)	$ (1,103)	$ 1,138

Investment Securities (Details

Investment Securities (Details Narrative) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Security owned and pledged as collateral, fair value	$ 380.4	$ 420.8
Investment [Member]
Equity method investment, ownership percentage	10%

Bank Stocks (Details Narrative)

Bank Stocks (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Bank Stocks
Federal home loan bank stock	$ 5,000,000	$ 2,400,000
Federal reserve bank stock	3,000,000	3,000,000
Other assets, miscellaneous	$ 111,000	$ 111,000

Schedule of Loans (Details)

Schedule of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	$ 948,656	$ 850,190	$ 662,388
Net deferred loan (fees) costs and loans in process	(429)	(250)
Allowance for credit losses	(10,608)	(8,791)
Loans, net	937,619	841,149
One to Four Family Residential Real Estate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	302,544	236,982
Construction And Land Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	21,090	22,725	27,644
Commercial Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	320,962	304,074	198,472
Commercial Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	180,942	173,415	132,154
Paycheck Protection Program Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans		21	17,179
Agriculture Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	89,680	84,283	94,267
Municipal Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	4,507	2,026	$ 2,050
Consumer Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	$ 28,931	$ 26,664

Schedule of Allowance for Cre_2

Schedule of Allowance for Credit Losses on Financing Receivables (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	$ 8,791,000	$ 8,775,000	$ 8,775,000
Impact of adopting ASC 326	1,523,000
Charge-offs	(850,000)	(336,000)	(978,000)
Recoveries	894,000	352,000	478,000
Provision for credit losses	250,000		500,000
Balance	10,608,000	8,791,000	8,775,000
Individually evaluated for loss		654,000	504,000
Collectively evaluated for loss		8,137,000	8,271,000
Total	1,000	8,791,000	8,775,000
Individually evaluated for loss		4,129,000	6,718,000
Collectively evaluated for loss		846,061,000	655,670,000
Total	948,656,000	850,190,000	662,388,000
One to Four Family Residential Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	655,000	623,000	859,000
Impact of adopting ASC 326	1,022,000
Charge-offs			(81,000)
Recoveries			11,000
Provision for credit losses	358,000	32,000	(166,000)
Balance	2,035,000	655,000	623,000
Individually evaluated for loss
Collectively evaluated for loss		655,000	623,000
Total		655,000	623,000
Individually evaluated for loss		326,000	578,000
Collectively evaluated for loss		236,656,000	165,503,000
Total		236,982,000	166,081,000
Construction And Land Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	117,000	138,000	181,000
Impact of adopting ASC 326	49,000
Charge-offs
Recoveries	675,000	165,000	263,000
Provision for credit losses	(691,000)	(186,000)	(306,000)
Balance	150,000	117,000	138,000
Individually evaluated for loss
Collectively evaluated for loss		117,000	138,000
Total		117,000	138,000
Individually evaluated for loss		412,000	794,000
Collectively evaluated for loss		22,313,000	26,850,000
Total	21,090,000	22,725,000	27,644,000
Commercial Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	3,158,000	3,051,000	2,482,000
Impact of adopting ASC 326	1,063,000
Charge-offs			(540,000)
Recoveries
Provision for credit losses	297,000	107,000	1,109,000
Balance	4,518,000	3,158,000	3,051,000
Individually evaluated for loss
Collectively evaluated for loss		3,158,000	3,051,000
Total		3,158,000	3,051,000
Individually evaluated for loss		1,224,000	2,214,000
Collectively evaluated for loss		302,850,000	196,258,000
Total	320,962,000	304,074,000	198,472,000
Commercial Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	2,753,000	2,613,000	2,388,000
Impact of adopting ASC 326	145,000
Charge-offs	(479,000)		(72,000)
Recoveries	35,000	38,000	14,000
Provision for credit losses	32,000	102,000	283,000
Balance	2,486,000	2,753,000	2,613,000
Individually evaluated for loss		636,000	504,000
Collectively evaluated for loss		2,117,000	2,109,000
Total		2,753,000	2,613,000
Individually evaluated for loss		812,000	1,029,000
Collectively evaluated for loss		172,603,000	131,125,000
Total	180,942,000	173,415,000	132,154,000
Agriculture Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	1,966,000	2,221,000	2,690,000
Impact of adopting ASC 326	(824,000)
Charge-offs			(50,000)
Recoveries	74,000	59,000	66,000
Provision for credit losses	(26,000)	(314,000)	(485,000)
Balance	1,190,000	1,966,000	2,221,000
Individually evaluated for loss		18,000
Collectively evaluated for loss		1,948,000	2,221,000
Total		1,966,000	2,221,000
Individually evaluated for loss		1,319,000	2,067,000
Collectively evaluated for loss		82,964,000	92,200,000
Total	89,680,000	84,283,000	94,267,000
Municipal Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	5,000	6,000	6,000
Impact of adopting ASC 326	11,000
Charge-offs
Recoveries		6,000	6,000
Provision for credit losses	(1,000)	(7,000)	(6,000)
Balance	15,000	5,000	6,000
Individually evaluated for loss
Collectively evaluated for loss		5,000	6,000
Total		5,000	6,000
Individually evaluated for loss		36,000	36,000
Collectively evaluated for loss		1,990,000	2,014,000
Total	4,507,000	2,026,000	2,050,000
Consumer Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	137,000	123,000	169,000
Impact of adopting ASC 326	57,000
Charge-offs	(371,000)	(336,000)	(235,000)
Recoveries	110,000	84,000	118,000
Provision for credit losses	281,000	266,000	71,000
Balance	214,000	137,000	123,000
Individually evaluated for loss
Collectively evaluated for loss		137,000	123,000
Total		137,000	123,000
Individually evaluated for loss
Collectively evaluated for loss		26,664,000	24,541,000
Total		26,664,000	24,541,000
Paycheck Protection Program Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance
Charge-offs
Recoveries
Provision for credit losses
Balance
Individually evaluated for loss
Collectively evaluated for loss
Total
Individually evaluated for loss
Collectively evaluated for loss		21,000	17,179,000
Total		$ 21,000	$ 17,179,000

Schedule of Non-accrual and Loa

Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Non-accrual with allowance for credit losses	$ 2,391	$ 3,326
Loans past due over 89 days still accruing	3,973	$ 4,064
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	843
Non-accrual with allowance for credit losses	1,548
Loans past due over 89 days still accruing
One to Four Family Residential Real Estate Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	161
Non-accrual with allowance for credit losses	31
Loans past due over 89 days still accruing
Commercial Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	363
Non-accrual with allowance for credit losses	1,517
Loans past due over 89 days still accruing
Agriculture Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	295
Non-accrual with allowance for credit losses
Loans past due over 89 days still accruing
Consumer Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	24
Non-accrual with allowance for credit losses
Loans past due over 89 days still accruing

Schedule of Amortized Cost Basi

Schedule of Amortized Cost Basis and Collateral Type (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 937,619	$ 841,149
Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	4,349
One to Four Family Residential Real Estate Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 192
Collateral Type	First mortgage on residential real estate
Construction And Land Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 192
Collateral Type	First mortgage on residential or commercial real estate
Commercial Real Estate Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 1,205
Collateral Type	First mortgage on commercial real estate
Commercial Loan [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 2,054
Collateral Type	Accounts receivable, equipment and real estate
Agriculture Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 682
Collateral Type	Crops, livestock, machinery and real estate
Consumer Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 24
Collateral Type	Personal property or second mortgages on real estate

Schedule of Impaired Financing

Schedule of Impaired Financing Receivables (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		$ 4,894,000	$ 8,844,000
Impaired loan balance	$ 4,300,000	4,129,000	6,718,000
Impaired loans without an allowance		3,374,000	6,209,000
Impaired loans with an allowance		755,000	509,000
Related allowance recorded	$ 311,000	654,000	504,000
Year-to-date average loan balance		4,158,000	7,425,000
Year-to-date interest income recognized		136,000	167,000
One to Four Family Residential Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		326,000	578,000
Impaired loan balance		326,000	578,000
Impaired loans without an allowance		326,000	578,000
Impaired loans with an allowance
Related allowance recorded
Year-to-date average loan balance		357,000	590,000
Year-to-date interest income recognized		9,000	8,000
Construction And Land Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		843,000	2,401,000
Impaired loan balance		412,000	794,000
Impaired loans without an allowance		412,000	794,000
Impaired loans with an allowance
Related allowance recorded
Year-to-date average loan balance		243,000	895,000
Year-to-date interest income recognized		10,000	16,000
Commercial Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		1,224,000	2,214,000
Impaired loan balance		1,224,000	2,214,000
Impaired loans without an allowance		1,224,000	2,214,000
Impaired loans with an allowance
Related allowance recorded
Year-to-date average loan balance		1,224,000	2,388,000
Year-to-date interest income recognized		47,000	37,000
Commercial Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		1,063,000	1,380,000
Impaired loan balance		812,000	1,029,000
Impaired loans without an allowance		75,000	520,000
Impaired loans with an allowance		737,000	509,000
Related allowance recorded		636,000	504,000
Year-to-date average loan balance		865,000	1,096,000
Year-to-date interest income recognized		5,000	38,000
Agriculture Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		1,402,000	2,235,000
Impaired loan balance		1,319,000	2,067,000
Impaired loans without an allowance		1,301,000	2,067,000
Impaired loans with an allowance		18,000
Related allowance recorded		18,000
Year-to-date average loan balance		1,433,000	2,420,000
Year-to-date interest income recognized		64,000	67,000
Municipal Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Unpaid contractual principal		36,000	36,000
Impaired loan balance		36,000	36,000
Impaired loans without an allowance		36,000	36,000
Impaired loans with an allowance
Related allowance recorded
Year-to-date average loan balance		36,000	36,000
Year-to-date interest income recognized		$ 1,000	$ 1,000

Schedule of Past Due Financing

Schedule of Past Due Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 1,582	$ 738
Financing Receivable, Nonaccrual	2,391	3,326
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 3,973	$ 4,064
Percentage of gross loans, Total past due loans accruing	0.17%	0.09%
Percentage of gross loans, Total past due loans accruing	0.25%	0.39%
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 1,003	$ 75
Percentage of gross loans, Total past due loans accruing	0.11%	0.01%
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 579	$ 663
Percentage of gross loans, Total past due loans accruing	0.06%	0.08%
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual	1,548
Financing Receivable, 90 Days or More Past Due, Still Accruing
Percentage of gross loans, Total past due loans accruing	0%	0%
Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 944,683	$ 846,126
Percentage of gross loans, Total past due loans accruing	99.58%	99.52%
Financial Asset, Past Due [Member]
Financing Receivable, Past Due [Line Items]
Percentage of gross loans, Total past due loans accruing	0.42%	0.48%
One to Four Family Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 332	$ 80
Financing Receivable, Nonaccrual	192	170
Financing Receivable, 90 Days or More Past Due, Still Accruing	524	250
One to Four Family Residential Real Estate Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	85	8
One to Four Family Residential Real Estate Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	247	72
One to Four Family Residential Real Estate Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
One to Four Family Residential Real Estate Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	302,020	236,732
Construction And Land Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual		195
Financing Receivable, 90 Days or More Past Due, Still Accruing		195
Construction And Land Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Construction And Land Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Construction And Land Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Construction And Land Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	21,090	22,530
Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	153
Financing Receivable, Nonaccrual		1,224
Financing Receivable, 90 Days or More Past Due, Still Accruing	153	1,224
Commercial Real Estate Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	153
Commercial Real Estate Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Commercial Real Estate Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Commercial Real Estate Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	320,809	302,850
Commercial Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	731	411
Financing Receivable, Nonaccrual	1,880	812
Financing Receivable, 90 Days or More Past Due, Still Accruing	2,611	1,223
Commercial Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	399
Commercial Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	332	411
Commercial Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Commercial Loan [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	178,331	172,192
Paycheck Protection Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual
Financing Receivable, 90 Days or More Past Due, Still Accruing
Paycheck Protection Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Paycheck Protection Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Paycheck Protection Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Paycheck Protection Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss		21
Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	256	180
Financing Receivable, Nonaccrual	295	925
Financing Receivable, 90 Days or More Past Due, Still Accruing	551	1,105
Agriculture Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	256
Agriculture Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss		180
Agriculture Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Agriculture Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	89,129	83,178
Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual
Financing Receivable, 90 Days or More Past Due, Still Accruing
Municipal Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Municipal Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Municipal Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Municipal Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,507	2,026
Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	110	67
Financing Receivable, Nonaccrual	24
Financing Receivable, 90 Days or More Past Due, Still Accruing	134	67
Consumer Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	110	67
Consumer Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Consumer Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Consumer Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 28,797	$ 26,597

Schedule of Troubled Debt Restr

Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Short-Term Debt [Line Items]
Nonclassified	$ 941,184
Classified	7,472
Total	948,656
Charge-offs	(850)
One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	302,352
Classified	192
Total	302,544
Charge-offs
Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	21,090
Classified
Total	21,090
Charge-offs
Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	319,304
Classified	1,658
Total	320,962
Charge-offs
Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	175,907
Classified	5,035
Total	180,942
Charge-offs	(479)
Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	89,118
Classified	562
Total	89,680
Charge-offs
Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,507
Classified
Total	4,507
Charge-offs
Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	28,906
Classified	25
Total	28,931
Charge-offs	(371)
2023 [Member]
Short-Term Debt [Line Items]
Nonclassified	197,376
Classified	226
Total	197,602
Charge-offs
2023 [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	95,290
Classified
Total	95,290
Charge-offs
2023 [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	6,283
Classified
Total	6,283
Charge-offs
2023 [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	41,644
Classified
Total	41,644
Charge-offs
2023 [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	38,818
Classified	226
Total	39,044
Charge-offs
2023 [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	7,862
Classified
Total	7,862
Charge-offs
2023 [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	2,774
Classified
Total	2,774
Charge-offs
2023 [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,705
Classified
Total	4,705
Charge-offs
2022 [Member]
Short-Term Debt [Line Items]
Nonclassified	213,354
Classified	2,016
Total	215,370
Charge-offs	(28)
2022 [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	84,718
Classified
Total	84,718
Charge-offs
2022 [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	5,267
Classified
Total	5,267
Charge-offs
2022 [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	77,427
Classified
Total	77,427
Charge-offs
2022 [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	32,764
Classified	2,000
Total	34,764
Charge-offs	(28)
2022 [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	11,718
Classified	16
Total	11,734
Charge-offs
2022 [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	128
Classified
Total	128
Charge-offs
2022 [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,332
Classified
Total	1,332
Charge-offs
2021 [Member]
Short-Term Debt [Line Items]
Nonclassified	129,178
Classified	810
Total	129,988
Charge-offs	(410)
2021 [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	42,533
Classified
Total	42,533
Charge-offs
2021 [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	5,367
Classified
Total	5,367
Charge-offs
2021 [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	58,327
Classified	481
Total	58,808
Charge-offs
2021 [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	16,747
Classified	158
Total	16,905
Charge-offs	(407)
2021 [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,864
Classified	171
Total	5,035
Charge-offs
2021 [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Charge-offs
2021 [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,340
Classified
Total	1,340
Charge-offs	(3)
2020 [Member]
Short-Term Debt [Line Items]
Nonclassified	106,473
Classified	482
Total	106,955
Charge-offs	(44)
2020 [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	32,081
Classified
Total	32,081
Charge-offs
2020 [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	2,665
Classified
Total	2,665
Charge-offs
2020 [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	50,744
Classified	22
Total	50,766
Charge-offs
2020 [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	15,511
Classified	460
Total	15,971
Charge-offs	(44)
2020 [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,092
Classified
Total	4,092
Charge-offs
2020 [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Charge-offs
2020 [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,380
Classified
Total	1,380
Charge-offs
2019 [Member]
Short-Term Debt [Line Items]
Nonclassified	50,660
Classified	368
Total	51,028
Charge-offs
2019 [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	12,776
Classified
Total	12,776
Charge-offs
2019 [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	916
Classified
Total	916
Charge-offs
2019 [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	30,551
Classified	180
Total	30,731
Charge-offs
2019 [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	2,514
Classified	57
Total	2,571
Charge-offs
2019 [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	3,902
Classified	131
Total	4,033
Charge-offs
2019 [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Charge-offs
2019 [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1
Classified
Total	1
Charge-offs
Prior [Member]
Short-Term Debt [Line Items]
Nonclassified	110,699
Classified	1,280
Total	111,979
Charge-offs
Prior [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	29,694
Classified	192
Total	29,886
Charge-offs
Prior [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	492
Classified
Total	492
Charge-offs
Prior [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	57,502
Classified	975
Total	58,477
Charge-offs
Prior [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,386
Classified
Total	4,386
Charge-offs
Prior [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	12,114
Classified	113
Total	12,227
Charge-offs
Prior [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,605
Classified
Total	1,605
Charge-offs
Prior [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,906
Classified
Total	4,906
Charge-offs
Revolving Loans Amortized Cost [Member]
Short-Term Debt [Line Items]
Nonclassified	128,833
Classified	2,108
Total	130,941
Charge-offs	(368)
Revolving Loans Amortized Cost [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	5,097
Classified
Total	5,097
Charge-offs
Revolving Loans Amortized Cost [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	100
Classified
Total	100
Charge-offs
Revolving Loans Amortized Cost [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	3,017
Classified
Total	3,017
Charge-offs
Revolving Loans Amortized Cost [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	61,046
Classified	1,952
Total	62,998
Charge-offs
Revolving Loans Amortized Cost [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	44,352
Classified	131
Total	44,483
Charge-offs
Revolving Loans Amortized Cost [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Charge-offs
Revolving Loans Amortized Cost [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	15,221
Classified	25
Total	15,246
Charge-offs	(368)
Revolving Loans Converted To Term [Member]
Short-Term Debt [Line Items]
Nonclassified	4,611
Classified	182
Total	4,793
Charge-offs
Revolving Loans Converted To Term [Member] | One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	163
Classified
Total	163
Charge-offs
Revolving Loans Converted To Term [Member] | Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Charge-offs
Revolving Loans Converted To Term [Member] | Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	92
Classified
Total	92
Charge-offs
Revolving Loans Converted To Term [Member] | Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,121
Classified	182
Total	4,303
Charge-offs
Revolving Loans Converted To Term [Member] | Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	214
Classified
Total	214
Charge-offs
Revolving Loans Converted To Term [Member] | Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Charge-offs
Revolving Loans Converted To Term [Member] | Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	21
Classified
Total	21
Charge-offs

Schedule of Troubled Debt Res_2

Schedule of Troubled Debt Restructurings on Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 948,656	$ 850,190	$ 662,388
One to Four Family Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	302,544	236,982
Construction And Land Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	21,090	22,725	27,644
Agriculture Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	89,680	84,283	94,267
Municipal Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 4,507	2,026	2,050
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		26,664	$ 24,541
Loans Receivables Non Classified [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		837,187
Loans Receivables Non Classified [Member] | One to Four Family Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		236,663
Loans Receivables Non Classified [Member] | Construction And Land Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		22,530
Loans Receivables Non Classified [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		300,216
Loans Receivables Non Classified [Member] | Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		165,709
Loans Receivables Non Classified [Member] | Paycheck Protection Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		21
Loans Receivables Non Classified [Member] | Agriculture Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		83,358
Loans Receivables Non Classified [Member] | Municipal Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		2,026
Loans Receivables Non Classified [Member] | Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		26,664
Loans Receivables Classified [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		13,003
Loans Receivables Classified [Member] | One to Four Family Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		319
Loans Receivables Classified [Member] | Construction And Land Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		195
Loans Receivables Classified [Member] | Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		3,858
Loans Receivables Classified [Member] | Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		7,706
Loans Receivables Classified [Member] | Paycheck Protection Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total
Loans Receivables Classified [Member] | Agriculture Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		925
Loans Receivables Classified [Member] | Municipal Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total
Loans Receivables Classified [Member] | Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total

Schedule of Allowance for Cre_3

Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Financing Receivable, Past Due [Line Items]
Impact of adopting ASC 326	$ 72
Provision for credit losses	19
Unfunded Loan Commitment [Member]
Financing Receivable, Past Due [Line Items]
Balance at January 1, 2023	170
Impact of adopting ASC 326
Provision for credit losses	80
Balance at December 31, 2023	$ 250

Schedule of Amortization cost (

Schedule of Amortization cost (Details) - Commercial Loans [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortizated cost basis	$ 141
Percentage of loan class	0.10%
Financial effect	90 day payment deferral

Schedule of Loan to Directors O

Schedule of Loan to Directors Officers and Affiliated Parties (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Receivables [Abstract]
Balance at December 31, 2022	$ 14,573
New loans	3,250
Repayments	(4,767)
Balance at December 31, 2023	$ 13,056

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Allowance for credit loss, Writeoff	$ 44,000	$ 16,000	$ 500,000
Loans and leases receivable, impaired, interest lost on nonaccrual loans	96,000	137,000	309,000
Allowance for credit losses, loans	$ 1,000	$ 8,791,000	$ 8,775,000

Loan Commitments (Details Narra

Loan Commitments (Details Narrative) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Loan Commitments
Letters of credit outstanding, amount	$ 211.8	$ 183.5
Standby letters of credit	$ 1.6	$ 2.7

Schedule of Goodwill (Details)

Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at January 1	$ 32,199	$ 17,532	$ 17,532
Acquired goodwill		14,667
Acquisition period adjustments	178
Balance at December 31	$ 32,377	$ 32,199	$ 17,532

Schedule of Other Intangible As

Schedule of Other Intangible Assets and Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Gross carrying amount	$ 4,170	$ 5,880
Accumulated amortization	(929)	(1,874)
Net carrying amount	$ 3,241	$ 4,006

Schedule of Finite-lived Intang

Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 663
2025	588
2026	512
2027	436
2028	360
Thereafter	682
Total	$ 3,241	$ 4,006

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 765,000	$ 248,000

Schedule of Participating Mortg

Schedule of Participating Mortgage Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Investments [Line Items]
Total	$ 688,109	$ 713,144
Federal Home Loan Mortgage Corporation Certificates and Obligations (FHLMC) [Member]
Schedule of Investments [Line Items]
Total	659,488	685,859
Federal Home Loan Bank Certificates and Obligations (FHLB) [Member]
Schedule of Investments [Line Items]
Total	$ 28,621	$ 27,285

Schedule of Servicing Asset at

Schedule of Servicing Asset at Amortized Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Mortgage Loan Servicing
Balance at beginning of year	$ 3,813	$ 4,193
Additions	424	818
Amortization	(1,079)	(1,198)
Balance at end of year	$ 3,158	$ 3,813

Mortgage Loan Servicing (Detail

Mortgage Loan Servicing (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Provision to the reserve	$ 50,000
Loss on reserve for mortgage loan	116,000	$ 1,000	$ 9,000
Mortgage loans on real estate repurchase reserve	$ 0
Weighted Average [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Assumption for fair value of interests continued to be held by transferor servicing assets or liabilities weighted average default rate	1.65%	1.47%
Repurchase reserve	$ 159,000	$ 225,000
Mortgage Loans Serviced [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Escrow deposit	5,000,000	5,300,000
Interest and Fee Income, Other Loans	1,800,000	1,800,000	$ 1,800,000
Servicing asset at fair value, amount	$ 9,500,000	$ 10,300,000
Assumption for fair value of assets or liabilities that relate to transferor's continuing involvement, discount rate	10%	9.50%
Mortgage Loans Serviced [Member] | Minimum [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Assumption for fair value of assets or liabilities that relate to transferor's continuing involvement, prepayment speed	6%	6%
Mortgage Loans Serviced [Member] | Maximum [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Assumption for fair value of assets or liabilities that relate to transferor's continuing involvement, prepayment speed	26.87%	21.34%

Schedule of Premises and Equipm

Schedule of Premises and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Land	$ 5,444	$ 7,234
Office buildings and improvements	20,868	23,839
Furniture and equipment	9,729	9,326
Automobiles	555	555
Total premises and equipment	36,596	40,954
Accumulated depreciation	(16,887)	(16,627)
Total premises and equipment, net	$ 19,709	$ 24,327
Land [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives description	Indefinite
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives	10 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives	50 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives	15 years
Automobiles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives	2 years
Automobiles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, estimated useful lives	5 years

Premises and Equipment (Details

Premises and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,270,000	$ 1,134,000	$ 997,000

Schedule of Maturities of Time

Schedule of Maturities of Time Deposit (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 163,439
2025	12,307
2026	2,893
2027	2,385
2028	2,128
Thereafter	2
Total	$ 183,154	$ 93,278

Schedule of Interest Expense As

Schedule of Interest Expense Associated with Deposits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Certificates of deposit	$ 4,310	$ 412	$ 476
Money market and checking	10,818	2,318	500
Savings	126	46	47
Total	$ 15,254	$ 2,776	$ 1,023

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Time deposit liabilities, description	The aggregate amount of certificate of deposit in denominations of $250,000
Time deposits, at or above FDIC insurance limit	$ 50.2	$ 25.6
Brokered time deposits	$ 83.2	$ 10.3

Federal Home Loan Bank Borrow_2

Federal Home Loan Bank Borrowings (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Transfer of Financial Assets Accounted for as Sales [Line Items]
Debt instrument, collateral amount	$ 23,700,000	$ 38,400,000
Federal Home Loan Bank Advances [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Long-term line of credit	$ 58,000,000	8,200,000
Debt variable rate	5.55%
Line of credit facility, current borrowing capacity	$ 20,000,000	0
Debt instrument, collateral amount	328,700,000	139,000,000
Debt instrument maximum borrowing capacity amount	232,300,000	111,000,000
Debt instrument, unused borrowing capacity, amount	$ 153,100,000	$ 101,800,000
Federal Home Loan Bank Advances [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Debt variable rate	0.15%

Subordinated Debentures (Detail

Subordinated Debentures (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2013	Dec. 31, 2005	Dec. 31, 2003
Subordinated Debentures 2003 [Member]
Subordinated Borrowing [Line Items]
Proceeds from issuance of debt					$ 8.2
Debt conversion, original debt, due date, year					2034
Debt instrument, description of variable rate basis					Interest accrues at three month CME term SOFR plus a spread adjustment of 0.26%
Subordinated borrowing, interest rate	8.50%	7.26%
Subordinated Debentures 2003 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Subordinated Borrowing [Line Items]
Debt instrument, basis spread on variable rate					2.85%
Subordinated Debentures 2005 [Member]
Subordinated Borrowing [Line Items]
Proceeds from issuance of debt				$ 8.2
Debt conversion, original debt, due date, year				2036
Debt instrument, description of variable rate basis				Interest accrues at three month CME term SOFR plus a spread adjustment of 0.26%
Subordinated borrowing, interest rate	6.99%	6.11%
Subordinated Debentures 2005 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Subordinated Borrowing [Line Items]
Subordinated borrowing, interest rate				1.34%
Subordinated Debentures 2013 [Member]
Subordinated Borrowing [Line Items]
Proceeds from issuance of debt			$ 5.2
Debt conversion, original debt, due date, year			2036
Debt instrument, description of variable rate basis			Interest accrues at three month CME term SOFR plus a spread adjustment of 0.26%
Subordinated borrowing, interest rate	7.24%	6.35%
Subordinated Debentures 2013 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Subordinated Borrowing [Line Items]
Subordinated borrowing, interest rate			1.62%

Other Borrowings (Details Narra

Other Borrowings (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unrelated Financial Institution [Member]
Line of credit facility, current borrowing capacity	$ 5,000,000
Line of credit facility, expiration date	Nov. 01, 2024
Line of credit facility, interest rate description	prime rate less 0.50
Line of credit facility, maximum borrowing capacity	$ 60,700,000	$ 65,400,000
Federal funds purchased	30,000,000	30,000,000
Unrelated Financial Institution [Member] | Federal Funds Agreements [Member]
Line of credit facility, maximum borrowing capacity	0	0
Unrelated Financial Institution One [Member]
Line of credit facility, current borrowing capacity	$ 10,000,000
Line of credit facility, expiration date	Sep. 01, 2027
Line of credit facility, fixed interest rate	6.15%
Principal payments	$ 6,600,000	$ 9,000,000

Schedule of Repurchase Agreemen

Schedule of Repurchase Agreements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Average daily balance during the year	$ 18,361	$ 13,239
Average interest rate during the year	2.72%	1.11%
Maximum month-end balance during the year	$ 20,083	$ 33,930
Weighted average interest rate at year-end	2.84%	1.70%
Total	$ 12,714	$ 29,402
US Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	12,714	25,973
US Federal Agency Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total		1,236
Agency Mortgage Backed [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total		2,193
Overnight And Continuous [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	12,714	29,402
Overnight And Continuous [Member] | US Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	12,714	25,973
Overnight And Continuous [Member] | US Federal Agency Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total		1,236
Overnight And Continuous [Member] | Agency Mortgage Backed [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total		2,193
Upto 30 Days [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Upto 30 Days [Member] | US Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Upto 30 Days [Member] | US Federal Agency Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Upto 30 Days [Member] | Agency Mortgage Backed [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
30 - 90 Days [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
30 - 90 Days [Member] | US Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
30 - 90 Days [Member] | US Federal Agency Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
30 - 90 Days [Member] | Agency Mortgage Backed [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Greater Than 90 Days [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Greater Than 90 Days [Member] | US Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Greater Than 90 Days [Member] | US Federal Agency Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Greater Than 90 Days [Member] | Agency Mortgage Backed [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total

Repurchase Agreements (Details

Repurchase Agreements (Details Narrative) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Customer funds	$ 12.7	$ 29.4
Debt instrument, collateral amount	$ 23.7	$ 38.4

Schedule of Revenue from Contra

Schedule of Revenue from Contracts with Customers Within Non-interest Income (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Overdraft fees		$ 3,845	$ 3,747	$ 2,987
Other		1,080	787	679
Interchange income		3,206	3,098	3,261
Loan servicing fees ()	[1]	1,788	1,819	1,780
Office lease income ()	[1]	509	123	574
Gains on sales of loans ()	[1]	2,269	3,444	10,487
Bank owned life insurance income ()	[1]	913	780	686
(Losses) gains on sales of investment securities ()	[1]	(1,246)	(1,103)	1,138
Gains (losses) on sales of premises and equipment and foreclosed assets		1	114	(4)
Other		865	891	673
Total non-interest income		$ 13,230	$ 13,700	$ 22,261
[1]Not within the scope of ASC 606.

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal	$ 1,711	$ 559	$ 3,039
State	(161)	(317)	967
Total current	1,550	242	4,006
Federal	295	994	662
State	56	238	196
Total deferred	351	1,232	858
Deferred tax valuation allowance	53	(42)	(50)
Income tax expense	$ 1,954	$ 1,432	$ 4,814

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Computed “expected” tax expense	$ 2,980	$ 2,375	$ 4,793
Tax-exempt interest income, net	(592)	(633)	(645)
Excess tax expense (benefit) from stock option exercise	2	(4)	(29)
Bank owned life insurance	(208)	(180)	(156)
Reversal of unrecognized tax benefits, net	(517)	(465)	162
State income taxes, net of federal benefit	476	369	718
Investment tax credits	(47)	(23)	(19)
Other, net	(140)	(7)	(10)
Income tax expense	$ 1,954	$ 1,432	$ 4,814

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Unrealized loss on investment securities available-for-sale	$ 5,371	$ 8,132
Loans, including allowance for credit losses	2,949	2,879
State taxes	536	562
Other, net	244	210
Investments		184
Net operating loss carry forwards	332	181
Acquisition costs	99	120
Net deferred loan fees	144	78
Valuation allowance on other real estate	75	74
Deferred compensation arrangements	62	62
Total deferred tax assets	9,812	12,482
Less valuation allowance	(234)	(181)
Total deferred tax assets, net of valuation allowance	9,578	12,301
Intangible assets	1,277	1,324
Mortgage servicing rights	681	801
Prepaid expenses	586	554
Premises and equipment, net of depreciation	618	241
Investments	158
FHLB stock dividends	59	17
Unrealized gain on investment securities available-for-sale
Total deferred tax liabilities	3,379	2,937
Net deferred tax asset	$ 6,199	$ 9,364

Schedule of Unrecognized Tax Be

Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Unrecognized tax benefits at beginning of year	$ 2,157	$ 2,290
Gross increases to current year tax positions	472	390
Gross decreases to prior year’s tax positions	(61)	(61)
Lapse of statute of limitations	(528)	(462)
Unrecognized tax benefits at end of year	$ 2,040	$ 2,157

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards	$ 4,600,000	$ 3,100,000
Federal operating loss carryforwards	465,000	1,300,000
Cumulative effect on retained earnings tax	6,300,000	6,300,000
Unrecognized tax benefits, income tax penalties expense	528,000	462,000
Unrecognized tax benefits	2,040,000	2,157,000	$ 2,290,000
Unrecognized tax benefits that would impact effective tax rate	1,600,000	1,700,000
Income tax examination, penalties and interest expense	51,000	52,000	$ 298,000
Unrecognized tax benefits, income tax penalties and interest accrued	520,000	$ 571,000
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Decrease in unrecognized tax benefits is reasonably possible	$ 975,000

Employee Benefit Plans (Details

Employee Benefit Plans (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Share-Based Payments [Line Items]
Eligible employees receive	100%
Employer matching contribution, percent of match	6%
Defined benefit plan, contributions by employer	$ 857,000	$ 768,000	$ 800,000
Split Dollar Life Insurance Agreement [Member]
Deferred Compensation Arrangement with Individual, Share-Based Payments [Line Items]
Deferred compensation liability	44,000	43,000
Deferred Compensation Agreements [Member]
Deferred Compensation Arrangement with Individual, Share-Based Payments [Line Items]
Deferred compensation arrangements accrued benefits	798,000	663,000
Deferred compensation arrangement with individual, compensation expense	$ 2,000	$ 1,000	$ 3,000

Schedule of Fair Value of Optio

Schedule of Fair Value of Options Assumed (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	4.15%	1%
Expected term	7 years	7 years
Expected stock price volatility	26.31%	28.51%
Dividend yield	397%	288%

Schedule of Share-based Compens

Schedule of Share-based Compensation, Stock Options, Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Shares, outstanding beginning	144,572
Weighted average exercise price per share, outstanding beginning	$ 21.87
Weighted average remaining contractual term beginning	6 years 9 months 18 days
Aggregate intrinsic value outstanding beginning	$ 502
Shares, granted	81,111
Weighted average exercise price per share, granted	$ 20.16
Shares, effect of 5% stock dividend	10,888
Shares, forfeited/expired	(5,470)
Weighted average exercise price per share, forfeited/expired	$ 22.90
Shares, exercised	(2,693)	(112)	(6,172)
Weighted average exercise price per share, Forfeited/expired	$ 19.29
Shares, outstanding ending	228,408	144,572
Weighted average exercise price per share, outstanding ending	$ 20.58	$ 21.87
Weighted average remaining contractual term ending	7 years 2 months 12 days
Aggregate intrinsic value outstanding ending	$ 88	$ 502
Shares, exercisable	114,561
Weighted average exercise price per share, exercisable	$ 20.05
Weighted average remaining contractual term, exercisable	5 years 4 months 24 days
Aggregate intrinsic value, exercisable	$ 88
Shares, fully vested options	114,561
Weighted average exercise price per share	$ 20.05
Weighted average remaining contractual term	5 years 4 months 24 days
Aggregate intrinsic value, Fully vested options	$ 88

Schedule of Share-based Compe_2

Schedule of Share-based Compensation, Stock Options, Activity (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share based compensation effect of dividend percentage	5%

Schedule of Stock Option Exerci

Schedule of Stock Option Exercised Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Intrinsic value of options exercised (on exercise date)	$ 4	$ 3	$ 141
Cash received from options exercised	52		22
Excess tax benefit realized from options exercised	$ 1		$ 21

Schedule of Share-based Compe_3

Schedule of Share-based Compensation Arrangements by Share-based Payment Award (Details)	Dec. 31, 2023 USD ($)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
2024	$ 150,000
2025	125,000
2026	90,000
2027	53,000
Total	418,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
2024	181,000
2025	92,000
2026	53,000
Total	$ 326,000

Schedule of Nonvested Share Act

Schedule of Nonvested Share Activity (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Nonvested restricted common stock, beginning balance	26,057
Weighted average grant date price per share, beginning balance | $ / shares	$ 23.50
Nonvested restricted common stock, granted	5,192
Weighted average grant date price per share, granted | $ / shares	$ 21.17
Nonvested restricted common stock, vested	(8,975)
Weighted average grant date price per share, vested | $ / shares	$ 22.40
Nonvested restricted common stock, forfeited	(350)
Weighted average grant date price per share, forfeited | $ / shares	$ 17.80
Nonvested restricted common stock, effect of 5% stock dividend	1,077
Nonvested restricted common stock, ending balance	23,001
Weighted average grant date price per share, ending balance | $ / shares	$ 22.40

Schedule of Nonvested Share A_2

Schedule of Nonvested Share Activity (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized restricted stock expense and number of nonvested restricted stock outstanding percent	5%

Stock Compensation Plan (Detail

Stock Compensation Plan (Details Narrative) - USD ($)				12 Months Ended
	Aug. 01, 2023	Aug. 01, 2022	Aug. 01, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 20, 2015
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation award vesting rights				four years
Share-based payment arrangement, noncash expense				$ 352,000	$ 295,000	$ 323,000
Share-based payment arrangement, expense, tax benefit				$ 84,000	77,000	113,000
Share-based compensation arrangement , purchase price of common stock, percent				100%
Unrecognized compensation				$ 418,000
Vested in period, fair value				187,000	$ 223,000	$ 229,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation				$ 418,000
Outstanding nonvested restricted shares				113,847
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation				$ 326,000
Outstanding nonvested restricted shares				23,001
2015 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance							387,832
Stock issued during period, shares,committee awarded	5,452	19,350	3,334
Options to acquire shares	85,167		56,328
Share price	$ 20.16	$ 23.12	$ 23.97

Schedule of Fair Value, by Bala

Schedule of Fair Value, by Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	$ 452,769	$ 489,306
Investment securities held-to-maturity	3,555	3,524
Loans held for sale	853	2,488
Mortgage servicing rights	3,158	3,813
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	853	2,488
Derivative financial instruments	$ 114	$ 126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value	Loans held for sale, at fair value
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 27,101	$ 23,156
Interest-bearing deposits at other banks
Investment securities available-for-sale	95,667	123,111
Investment securities held-to-maturity
Loans, net
Loans held for sale
Mortgage servicing rights
Accrued interest receivable	327	426
Derivative financial instruments
Non-maturity deposits	(1,133,097)	(1,207,371)
Certificates of deposit
FHLB and other borrowings
Subordinated debentures
Repurchase agreements
Accrued interest payable
Derivative financial instruments
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale
Derivative financial instruments
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Interest-bearing deposits at other banks	4,918	9,084
Investment securities available-for-sale	357,102	366,195
Investment securities held-to-maturity	3,049	3,452
Loans, net
Loans held for sale	853	2,488
Mortgage servicing rights	9,498	10,282
Accrued interest receivable	2,280	2,150
Derivative financial instruments	$ 114	126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value
Non-maturity deposits
Certificates of deposit	(181,655)	(90,760)
FHLB and other borrowings	(65,478)	(14,981)
Subordinated debentures	(18,906)	(18,189)
Repurchase agreements	(12,714)	(29,402)
Accrued interest payable	(1,979)	(439)
Derivative financial instruments	(14)
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale	853	2,488
Derivative financial instruments	$ 114	$ 126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value	Loans held for sale, at fair value
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Interest-bearing deposits at other banks
Investment securities available-for-sale
Investment securities held-to-maturity
Loans, net	920,984	828,726
Loans held for sale
Mortgage servicing rights
Accrued interest receivable	4,734	3,303
Derivative financial instruments
Non-maturity deposits
Certificates of deposit
FHLB and other borrowings
Subordinated debentures
Repurchase agreements
Accrued interest payable
Derivative financial instruments
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale
Derivative financial instruments
Fair Value Measured at Net Asset Value Per Share [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	27,101	23,156
Interest-bearing deposits at other banks	4,918	9,084
Investment securities available-for-sale	452,769	489,306
Investment securities held-to-maturity	3,049	3,452
Loans, net	920,984	828,726
Loans held for sale	853	2,488
Mortgage servicing rights	9,498	10,282
Accrued interest receivable	7,341	5,879
Derivative financial instruments	$ 114	$ 126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value	Loans held for sale, at fair value
Non-maturity deposits	$ (1,133,097)	$ (1,207,371)
Certificates of deposit	(181,655)	(90,760)
FHLB and other borrowings	(65,478)	(14,981)
Subordinated debentures	(18,906)	(18,189)
Repurchase agreements	(12,714)	(29,402)
Accrued interest payable	(1,979)	(439)
Derivative financial instruments	(14)
Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	27,101	23,156
Interest-bearing deposits at other banks	4,918	9,084
Investment securities available-for-sale	452,769	489,306
Investment securities held-to-maturity	3,555	3,524
Investment in federal home loan bank stock fair value	8,123	5,470
Loans, net	937,619	841,149
Loans held for sale	853	2,488
Mortgage servicing rights	3,158	3,813
Accrued interest receivable	7,341	5,879
Derivative financial instruments	$ 114	$ 126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value	Loans held for sale, at fair value
Non-maturity deposits	$ (1,133,097)	$ (1,207,371)
Certificates of deposit	(183,154)	(93,278)
FHLB and other borrowings	(64,662)	(17,200)
Subordinated debentures	(21,651)	(21,651)
Repurchase agreements	(12,714)	(29,402)
Accrued interest payable	(1,979)	$ (439)
Derivative financial instruments	$ (14)

Schedule of Fair Value, Assets

Schedule of Fair Value, Assets Measured On Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-sale securities
Investment securities available-for-sale, at fair value	$ 452,769	$ 489,306
Loans held for sale	853	2,488
Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	95,667	123,111
Loans held for sale
Derivative financial instruments
Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	357,102	366,195
Loans held for sale	853	2,488
Derivative financial instruments	$ 114	126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value
Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Loans held for sale
Derivative financial instruments
Fair Value, Recurring [Member]
Available-for-sale securities
Loans held for sale	853	2,488
Derivative financial instruments	$ 114	$ 126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value	Loans held for sale, at fair value
Liabilities:
Derivative financial instruments	$ (14)
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	95,667	$ 123,111
Fair Value, Recurring [Member] | Municipal Obligations, Tax Exempt [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	120,623	127,262
Fair Value, Recurring [Member] | Municipal Obligations, Taxable [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	79,083	67,244
Fair Value, Recurring [Member] | Agency Mortgage-backed Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	157,396	169,701
Fair Value, Recurring [Member] | US Federal Agency Obligations [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value		1,988
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities
Loans held for sale
Derivative financial instruments
Liabilities:
Derivative financial instruments
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	95,667	123,111
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Municipal Obligations, Tax Exempt [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Municipal Obligations, Taxable [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Agency Mortgage-backed Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Federal Agency Obligations [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Loans held for sale	853	2,488
Derivative financial instruments	$ 114	$ 126
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Loans held for sale, at fair value	Loans held for sale, at fair value
Liabilities:
Derivative financial instruments	$ (14)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Municipal Obligations, Tax Exempt [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	120,623	127,262
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Municipal Obligations, Taxable [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	79,083	67,244
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Agency Mortgage-backed Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value	157,396	169,701
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Federal Agency Obligations [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value		1,988
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities
Loans held for sale
Derivative financial instruments
Liabilities:
Derivative financial instruments
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Treasury Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Municipal Obligations, Tax Exempt [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Municipal Obligations, Taxable [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Agency Mortgage-backed Securities [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Federal Agency Obligations [Member]
Available-for-sale securities
Investment securities available-for-sale, at fair value

Schedule of Fair Value Contract

Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Aggregate fair value	$ 853	$ 2,488
Contractual balance	848	2,468
Gain	$ 5	$ 20

Schedule of Gains and Losses fr

Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Total change in fair value	$ (26)	$ (368)	$ (836)

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
One to Four Family Residential Real Estate [Member] | Individual Evaluated Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure	$ 31
Fair Value Measurements, Valuation Techniques	Sales comparison
Fair Value Measurements, Unobservable inputs	Adjustment to appraised value
Fair Value Measurements Range	7%
One to Four Family Residential Real Estate [Member] | Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure	$ 266	$ 272
Fair Value Measurements, Valuation Techniques	Sales comparison	Sales comparison
Fair Value Measurements, Unobservable inputs	Adjustment to appraised value	Adjustment to appraised value
Fair Value Measurements Range	10%	15%
Commercial Loan [Member] | Individual Evaluated Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure	$ 1,386
Fair Value Measurements, Valuation Techniques	Sales comparison
Fair Value Measurements, Unobservable inputs	Adjustment to comparable sales
Commercial Loan [Member] | Individual Evaluated Loans [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range	0%
Commercial Loan [Member] | Individual Evaluated Loans [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range	50%
Commercial Loan [Member] | Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure		$ 101
Fair Value Measurements, Valuation Techniques		Sales comparison
Fair Value Measurements, Unobservable inputs		Adjustment to comparable sales
Commercial Loan [Member] | Impaired Loans [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range		0%
Commercial Loan [Member] | Impaired Loans [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range		25%
Commercial Real Estate Loans [Member] | Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure		$ 234
Fair Value Measurements, Valuation Techniques		Sales comparison
Fair Value Measurements, Unobservable inputs		Adjustment to appraised value
Fair Value Measurements Range		15%

Fair Value of Financial Instr_3

Fair Value of Financial Instruments and Fair Value Measurements (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Impaired loan balance	$ 4,300,000	$ 4,129,000	$ 6,718,000
Impaired loss	1,700,000	755,000
Related allowance recorded	$ 311,000	$ 654,000	$ 504,000

Schedule of Compliance with Reg

Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Details) $ in Thousands		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Actual Ratio, Leverage		0.040
For capital adequacy purposes Ratio, Tier 1 Capital		0.045
Companys Regulatory Capital Requirements [Member]
Actual Amount, Leverage		$ 130,625	$ 122,275
Actual Ratio, Leverage		0.0841	0.0814
For capital adequacy purposes Amount, Leverage		$ 62,116	$ 60,100
For capital adequacy purposes Ratio, Leverage	[1]	4%	4%
Actual Amount, Common Equity Tier 1 Capital		$ 109,625	$ 101,275
Actual Ratio, Common Equity Tier 1 Capital		10.39%	10.37%
For capital adequacy purposes Amount, Common Equity Tier 1 Capital		$ 73,854	$ 68,352
For capital adequacy purposes Ratio, Common Equity Tier 1 Capital	[1]	7%	7%
Actual Amount, Tier 1 Capital		$ 130,625	$ 122,275
Actual Ratio, Tier 1 Capital		0.1238	0.1252
For capital adequacy purposes Amount, Tier 1 Capital		$ 89,680	$ 82,999
For capital adequacy purposes Ratio, Tier 1 Capital	[1]	0.085	0.085
Actual Amount, Total Risk Based Capital		$ 140,671	$ 131,236
Actual Ratio, Total Risk Based Capital		0.1333	0.1344
For capital adequacy purposes Amount, Total Risk Based Capital		$ 110,781	$ 102,528
For capital adequacy purposes Ratio, Total Risk Based Capital	[1]	0.105	0.105
[1]The required percent for capital adequacy purposes includes a capital conservation buffer of 2.5

Schedule of Compliance with R_2

Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Companys Regulatory Capital Requirements [Member]
Tier one capital conversation buffer	2.50%

Schedule of Compliance with R_3

Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Details) $ in Thousands		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Actual Ratio, Leverage		0.040
To be well-capitalized under prompt corrective action provisions, Ratio, Tier 1 Capital		0.060
To be well-capitalized under prompt corrective action provisions, Ratio, Total Risk Based Capital		0.080
Banks Regulatory Capital Requirements [Member]
Actual Amount, Leverage		$ 134,422	$ 128,643
Actual Ratio, Leverage		0.0868	0.0859
For capital adequacy purposes Amount, Leverage		$ 61,951	$ 59,933
For capital adequacy purposes Ratio, Leverage	[1]	0.040	0.040
To be well-capitalized under prompt corrective action provisions, Amount, Leverage		$ 77,439	$ 74,917
To be well-capitalized under prompt corrective action provisions, Ratio, Leverage		0.050	0.050
Actual Amount, Common Equity Tier 1 Capital		$ 134,422	$ 128,643
Actual Ratio, Common Equity Tier 1 Capital		12.74%	13.18%
For capital adequacy purposes Amount, Common Equity Tier 1 Capital		$ 73,833	$ 68,309
For capital adequacy purposes Ratio, Common Equity Tier 1 Capital	[1]	7%	7%
To be well-capitalized under prompt corrective action provisions, Amount, Common Equity Tier 1 Capital		$ 68,560	$ 63,430
To be well-capitalized under prompt corrective action provisions, Ratio, Common Equity Tier 1 Capital		0.065	0.065
Actual Amount, Tier 1 Capital		$ 134,422	$ 128,643
Actual Ratio, Tier 1 Capital		0.1274	0.1318
For capital adequacy purposes Amount, Tier 1 Capital		$ 89,655	$ 82,947
For capital adequacy purposes Ratio, Tier 1 Capital	[1]	0.085	0.085
To be well-capitalized under prompt corrective action provisions, Amount, Tier 1 Capital		$ 84,381	$ 78,068
To be well-capitalized under prompt corrective action provisions, Ratio, Tier 1 Capital		0.080	0.080
Actual Amount, Total Risk Based Capital		$ 144,468	$ 137,604
Actual Ratio, Total Risk Based Capital		0.1370	0.1410
For capital adequacy purposes Amount, Total Risk Based Capital		$ 110,750	$ 102,464
For capital adequacy purposes Ratio, Total Risk Based Capital	[1]	0.105	0.105
To be well-capitalized under prompt corrective action provisions, Amount, Total Risk Based Capital		$ 105,476	$ 97,585
To be well-capitalized under prompt corrective action provisions, Ratio, Total Risk Based Capital		0.100	0.100
[1]The required percent for capital adequacy purposes includes a capital conservation buffer of 2.5

Schedule of Compliance with R_4

Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Banks Regulatory Capital Requirements [Member]
Tier one capital conversation buffer	2.50%

Regulatory Capital Requiremen_3

Regulatory Capital Requirements (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Line of Credit Facility [Line Items]
Assets, total	$ 1,561,672	$ 1,502,867
Common equity tier one risk based capital required for capital adequacy to risk weighted assets	0.045
Tier one risk based capital required for capital adequacy to risk weighted assets	0.060
Capital required for capital adequacy to risk weighted assets	0.080
Tier one leverage capital required for capital adequacy to average assets	0.040
Capital Conservation Buffer [Member]
Line of Credit Facility [Line Items]
Tier one capital conversation buffer	2.50%
Small Bank Holding Companies [Member]
Line of Credit Facility [Line Items]
Assets, total	$ 3,000,000

Schedule of Condensed Financial

Schedule of Condensed Financial Statements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 27,101	$ 23,156
Interest-bearing deposits at other banks	4,918	9,084
Total assets	1,561,672	1,502,867
Subordinated debentures	21,651	21,651
Other borrowings	12,714	29,402
Stockholders’ equity	126,914	111,433	$ 135,643	$ 126,672
Total liabilities and stockholders’ equity	1,561,672	1,502,867
Other non-interest income	1,074	928	1,093
Interest expense	(21,391)	(4,346)	(1,506)
Income tax benefit	1,954	1,432	4,814
Net earnings	12,236	9,878	18,011
Other comprehensive income (loss)	8,510	(28,946)	(5,567)
Total comprehensive income	20,746	(19,068)	12,444
Net cash provided by operating activities	12,604	24,780	31,159
Net change in interest-bearing deposits at banks	4,150	(1,728)	(1,918)
Net cash (used in) provided by investing activities	(50,611)	(197,159)	(56,454)
Proceeds from exercise of stock options	52		22
Payment of dividends	(4,390)	(4,198)	(3,818)
Net cash (used in) provided by financing activities	41,952	6,322	129,690
Net increase (decrease) in cash	3,945	(166,057)	104,395
Cash and cash equivalents at beginning of year	23,156	189,213	84,818
Cash and cash equivalents at end of year	27,101	23,156	189,213
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	286	166
Interest-bearing deposits at other banks	215	214
Investment in subsidiaries	153,813	140,802
Other	990	959
Total assets	155,304	142,141
Subordinated debentures	21,651	21,651
Other borrowings	6,649	9,000
Other	90	57
Stockholders’ equity	126,914	111,433
Total liabilities and stockholders’ equity	155,304	142,141
Dividends from Bank	8,000	29,350	4,600
Dividends from nonbank subsidiary	1,000	490	1,000
Interest income	51	26	16
Other non-interest income	8	8	7
Interest expense	(2,113)	(998)	(472)
Other expense, net	(620)	(412)	(532)
Earnings before equity in undistributed earnings	6,326	28,464	4,619
Increase (decrease) in undistributed equity of Bank	5,252	(19,030)	13,599
Increase (decrease) in undistributed equity of nonbank subsidiary	102	155	(272)
Earnings before income taxes	11,680	9,589	17,946
Income tax benefit	(556)	(289)	(65)
Net earnings	12,236	9,878	18,011
Other comprehensive income (loss)	8,510	(28,946)	(5,567)
Total comprehensive income	20,746	(19,068)	12,444
Decrease (increase) in undistributed equity of subsidiaries	(5,354)	18,875	(13,327)
Other	1	79	130
Net cash provided by operating activities	6,883	28,832	4,814
Net change in interest-bearing deposits at banks	1		(2)
Acquisition of Freedom Bancshares, Inc.		(33,350)
Net cash (used in) provided by investing activities	1	(33,350)	(2)
Proceeds from exercise of stock options	52		22
Payment of dividends	(4,390)	(4,198)	(3,818)
Purchase of treasury stock	(75)	(1,239)
Issuances of outstanding debt		10,065
Payment on outstanding debt	(2,351)	(1,065)
Net cash (used in) provided by financing activities	(6,764)	3,563	(3,796)
Net increase (decrease) in cash	120	(955)	1,016
Cash and cash equivalents at beginning of year	166	1,121	105
Cash and cash equivalents at end of year	$ 286	$ 166	$ 1,121

Parent Company Condensed Fina_3

Parent Company Condensed Financial Statements (Details Narrative) $ in Millions	Dec. 31, 2023 USD ($)
Condensed Financial Information Disclosure [Abstract]
Distribution of dividends	$ 12.9