Bank of the James Financial (BOTJ) 10-Q 12 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Amendment Flag	false
Document Fiscal Period Focus	Q3
Entity Registrant Name	BANK OF THE JAMES FINANCIAL GROUP, INC.
Entity Incorporation, State or Country Code	VA
Entity File Number	001-35402
Entity Tax Identification Number	20-0500300
Entity Address, Address Line One	828 Main Street,
Entity Address, City or Town	Lynchburg
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	24504
City Area Code	434
Local Phone Number	846-2000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Document Fiscal Year Focus	2024
Entity Central Index Key	0001275101
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Title of 12(b) Security	Common Stock, $2.14 per share par value
Trading Symbol	BOTJ
Security Exchange Name	NASDAQ
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,543,338

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and due from banks	$ 22,692	$ 25,613
Federal funds sold	86,515	49,225
Total cash and cash equivalents	109,207	74,838
Securities held-to-maturity, at amortized cost (fair value of $3,328 as of September 30, 2024 and $3,231 as of December 31, 2023) net of allowance for credit loss of $0 as of September 30, 2024 and December 31, 2023	3,610	3,622
Securities available-for-sale, at fair value	192,469	216,510
Restricted stock, at cost	1,821	1,541
Loans held for sale	3,239	1,258
Loans, net of allowance for credit losses of $7,078 as of September 30, 2024 and $7,412 as of December 31, 2023	627,112	601,921
Premises and equipment, net	19,378	18,141
Interest receivable	2,697	2,835
Cash value - bank owned life insurance	22,716	21,586
Customer relationship intangibles	6,865	7,285
Goodwill	2,054	2,054
Other assets	16,895	17,780
Total assets	1,008,063	969,371
Deposits
Noninterest bearing demand	132,223	134,275
NOW, money market and savings	540,966	538,229
Time deposits	234,421	205,955
Total deposits	907,610	878,459
Capital notes, net	10,046	10,042
Other borrowings	9,444	9,890
Interest payable	758	480
Other liabilities	11,371	10,461
Total liabilities	939,229	909,332
Commitments and Contingencies
Stockholders’ equity
Preferred stock; authorized 1,000,000 shares; none issued and outstanding
Common stock $2.14 par value; authorized 10,000,000 shares; issued and outstanding 4,543,338 as of September 30, 2024 and December 31, 2023	9,723	9,723
Additional paid-in-capital	35,253	35,253
Retained earnings	41,640	36,678
Accumulated other comprehensive loss	(17,782)	(21,615)
Total stockholders’ equity	68,834	60,039
Total liabilities and stockholders’ equity	$ 1,008,063	$ 969,371

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Consolidated Balance Sheets [Abstract]
Securities held-to-maturity, fair value	$ 3,328,000	$ 3,231,000
Allowance for credit losses on held-to-maturity securities	0	0
Allowance for credit losses	$ 7,078,000	$ 7,412,000
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 2.14	$ 2.14
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	4,543,338	4,543,338
Common stock, shares outstanding	4,543,338	4,543,338

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest Income
Loans	$ 9,004	$ 7,990	$ 25,375	$ 23,251
Securities
US Government and agency obligations	369	321	1,068	962
Mortgage backed securities	442	435	1,974	1,255
Municipals - taxable	298	286	872	853
Municipals - tax exempt	18	18	55	55
Dividends	12	8	59	49
Corporates	136	139	407	423
Interest bearing deposits	303	134	628	375
Federal Funds sold	981	812	2,569	1,601
Total interest income	11,563	10,143	33,007	28,824
Deposits
NOW, money market savings	1,487	894	4,145	1,916
Time deposits	2,375	1,683	6,731	3,918
FHLB borrowings				31
Finance leases	18	22	58	66
Other borrowings	92	98	278	297
Capital notes	82	82	245	245
Total interest expense	4,054	2,779	11,457	6,473
Net interest income	7,509	7,364	21,550	22,351
Provision for (recovery of) credit losses	92	(164)	(584)	(278)
Net interest income after recovery of provision for credit losses	7,417	7,528	22,134	22,629
Noninterest income
Gain on sales of loans held for sale	1,326	989	3,526	3,065
Service charges, fees and commissions	991	1,004	2,930	2,942
Wealth management fees	1,244	1,050	3,583	3,098
Life insurance income	189	139	531	405
Gain on sales and calls of securities, net	42		82
Other	31	19	669	179
Total noninterest income	3,823	3,201	11,321	9,689
Noninterest expenses
Salaries and employee benefits	4,920	4,683	14,256	13,296
Occupancy	514	458	1,493	1,389
Equipment	640	501	1,879	1,813
Supplies	131	118	397	399
Professional	718	682	2,214	2,075
Data processing	764	689	2,263	2,079
Marketing	220	204	481	683
Credit	190	218	612	623
Other real estate, net		3		36
FDIC insurance	94	126	329	321
Amortization of intangibles	140	46	420	420
Other	445	412	1,258	957
Total noninterest expenses	8,776	8,140	25,602	24,091
Income before income taxes	2,464	2,589	7,853	8,227
Income tax expense	474	511	1,527	1,631
Net Income	$ 1,990	$ 2,078	$ 6,326	$ 6,596
Weighted average shares outstanding - basic	4,543,338	4,543,338	4,543,338	4,568,789
Weighted average shares outstanding - diluted	4,543,338	4,543,338	4,543,338	4,568,789
Earnings per common share – basic	$ 0.44	$ 0.46	$ 1.39	$ 1.44
Earnings per common share – diluted	$ 0.44	$ 0.46	$ 1.39	$ 1.44

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Consolidated Statements Of Comprehensive Income (Loss)
Net Income	$ 1,990	$ 2,078	$ 6,326	$ 6,596
Other comprehensive income (loss):
Unrealized gain (loss) on securities available-for-sale	7,120	(5,462)	4,934	(3,794)
Tax effect	(1,496)	1,147	(1,036)	797
Reclassification adjustment for net gains included in net income	(42)		(82)
Tax effect	9		17
Other comprehensive income (loss), net of tax	5,591	(4,315)	3,833	(2,997)
Comprehensive income (loss)	$ 7,581	$ (2,237)	$ 10,159	$ 3,599

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash flows from operating activities
Net Income	$ 1,990,000	$ 2,188,000	$ 2,078,000	$ 1,984,000	$ 6,326,000	$ 6,596,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation					972,000	1,079,000
Net amortization and accretion of premiums and discounts on securities					506,000	(579,000)
Amortization of debt issuance costs					4,000	10,000
Net gain on sales of available-for-sale securities					(82,000)
Gain on sales of loans held for sale	(1,326,000)		(989,000)		(3,526,000)	(3,065,000)
Proceeds from sales of loans held for sale					146,880,000	126,245,000
Origination of loans held for sale					(145,335,000)	(124,082,000)
Recovery of provision for credit losses	92,000		(164,000)		(584,000)	(278,000)
Loss on sale of other real estate owned						3,000	$ 3,000
Impairment of other real estate owned						23,000
Amortization of intangibles	140,000		46,000		420,000	420,000
Bank owned life insurance income	(189,000)		(139,000)		(531,000)	(405,000)
Loss on disposition of equipment						2,000
Decrease in interest receivable					138,000	29,000
Decrease (increase) in other assets					(134,000)	(154,000)
Increase in interest payable					278,000	292,000
Increase (decrease) in other liabilities					1,291,000	(167,000)
Net cash provided by operating activities					6,623,000	5,969,000
Cash flows from investing activities
Purchases of securities available-for-sale					(15,122,000)	(8,166,000)
Proceeds from maturities, calls and paydowns of securities available-for-sale					13,305,000	8,775,000
Proceeds from sale of securities available-for-sale	8,754,000		0		30,298,000	0
Purchase of bank owned life insurance					(599,000)	(1,800,000)
Purchase of Federal Home Loan Bank stock					(29,000)	(154,000)
Purchase of correspondent bank stock					(251,000)
Proceeds from sale of other real estate owned						540,000
Origination of loans, net of principal collected					(24,697,000)	4,814,000
Purchases of premises and equipment					(2,209,000)	(1,478,000)
Net cash provided by investing activities					696,000	2,531,000
Cash flows from financing activities
Net increase in deposits					29,151,000	32,065,000
Principal payments on finance lease obligations					(291,000)	(274,000)
Principal payments on other borrowings					(446,000)	(427,000)
Repurchase of common stock						(997,000)
Dividends paid to common stockholders					(1,364,000)	(1,100,000)
Net cash provided by financing activities					27,050,000	29,267,000
Increase in cash and cash equivalents					34,369,000	37,767,000
Cash and cash equivalents at beginning of period		$ 74,838,000		$ 61,762,000	74,838,000	61,762,000	61,762,000
Cash and cash equivalents at end of period	$ 109,207,000		$ 99,529,000		109,207,000	99,529,000	$ 74,838,000
Noncash transactions
Fair value adjustment for securities available-for-sale					4,852,000	(3,793,000)
Cash transactions
Cash paid for interest					11,179,000	6,181,000
Cash paid for income taxes					$ 1,300,000	$ 1,465,000

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Stockholders’ Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance at Dec. 31, 2022	$ 9,905	$ 36,068	$ (1,599)	$ 31,034	$ (26,781)	$ (1,599)	$ 50,226
Balance, shares at Dec. 31, 2022	4,628,657
Net Income				1,984			1,984
Dividends paid on common stock				(370)			(370)
Repurchase of common stock	$ (147)	(666)					(813)
Repurchase of common stock, shares	(68,619)
Other comprehensive income loss					2,583		2,583
Balance at Mar. 31, 2023	$ 9,758	35,402		31,049	(24,198)		52,011
Balance, shares at Mar. 31, 2023	4,560,038
Balance at Dec. 31, 2022	$ 9,905	36,068	$ (1,599)	31,034	(26,781)	$ (1,599)	50,226
Balance, shares at Dec. 31, 2022	4,628,657
Net Income							6,596
Other comprehensive income loss							(2,997)
Balance at Sep. 30, 2023	$ 9,723	35,253		34,931	(29,778)		50,129
Balance, shares at Sep. 30, 2023	4,543,338
Balance at Mar. 31, 2023	$ 9,758	35,402		31,049	(24,198)		52,011
Balance, shares at Mar. 31, 2023	4,560,038
Net Income				2,534			2,534
Dividends paid on common stock				(364)			(364)
Repurchase of common stock	$ (35)	(149)					(184)
Repurchase of common stock, shares	(16,700)
Other comprehensive income loss					(1,265)		(1,265)
Balance at Jun. 30, 2023	$ 9,723	35,253		33,219	(25,463)		52,732
Balance, shares at Jun. 30, 2023	4,543,338
Net Income				2,078			2,078
Dividends paid on common stock				(366)			(366)
Other comprehensive income loss					(4,315)		(4,315)
Balance at Sep. 30, 2023	$ 9,723	35,253		34,931	(29,778)		50,129
Balance, shares at Sep. 30, 2023	4,543,338
Balance at Dec. 31, 2023	$ 9,723	35,253		36,678	(21,615)		60,039
Balance, shares at Dec. 31, 2023	4,543,338
Net Income				2,188			2,188
Dividends paid on common stock				(453)			(453)
Other comprehensive income loss					(1,336)		(1,336)
Balance at Mar. 31, 2024	$ 9,723	35,253		38,413	(22,951)		60,438
Balance, shares at Mar. 31, 2024	4,543,338
Balance at Dec. 31, 2023	$ 9,723	35,253		36,678	(21,615)		60,039
Balance, shares at Dec. 31, 2023	4,543,338
Net Income							6,326
Other comprehensive income loss							3,833
Balance at Sep. 30, 2024	$ 9,723	35,253		41,640	(17,782)		68,834
Balance, shares at Sep. 30, 2024	4,543,338
Balance at Mar. 31, 2024	$ 9,723	35,253		38,413	(22,951)		60,438
Balance, shares at Mar. 31, 2024	4,543,338
Net Income				2,148			2,148
Dividends paid on common stock				(457)			(457)
Other comprehensive income loss					(422)		(422)
Balance at Jun. 30, 2024	$ 9,723	35,253		40,104	(23,373)		61,707
Balance, shares at Jun. 30, 2024	4,543,338
Net Income				1,990			1,990
Dividends paid on common stock				(454)			(454)
Other comprehensive income loss					5,591		5,591
Balance at Sep. 30, 2024	$ 9,723	$ 35,253		$ 41,640	$ (17,782)		$ 68,834
Balance, shares at Sep. 30, 2024	4,543,338

Consolidated Statements Of Ch_2

Consolidated Statements Of Changes In Stockholders’ Equity (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Consolidated Statements Of Changes In Stockholders’ Equity [Abstract]
Dividend on common stock, per share	$ 0.10	$ 0.10	$ 0.10	$ 0.08	$ 0.08	$ 0.08

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Sep. 30, 2024
Basis Of Presentation [Abstract]
Basis Of Presentation	Note 1 – Basis of Presentation Bank of the James Financial Group, Inc.’s (“Financial” or the “Company”) primary market area consists of the area commonly referred to as Region 2000 which encompasses the seven jurisdictions of the Town of Altavista, Amherst County, Appomattox County, the Town of Bedford, Bedford County, Campbell County, and the City of Lynchburg. Within the last several years, the Company expanded into Charlottesville, Roanoke, Blacksburg, Harrisonburg, Lexington, Rustburg, and Wytheville. The unaudited consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. In management’s opinion the accompanying financial statements, which unless otherwise noted are unaudited, reflect all adjustments, consisting solely of normal recurring accruals, necessary for a fair presentation of the financial information as of September 30, 2024 and December 31, 2023 and for the three and nine months ended September 30, 2024 and 2023 in conformity with accounting principles generally accepted in the United States of America. Additional information concerning the organization and business of Financial, accounting policies followed, and other related information is contained in Financial’s Annual Report on Form 10-K for the year ended December 31, 2023. These financial statements should be read in conjunction with the audited consolidated financial statements and footnotes for the year ended December 31, 2023 included in Financial’s Annual Report on Form 10-K. Results for the three and nine month periods ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024.

Significant Accounting Policies

Significant Accounting Policies And Estimates	9 Months Ended
	Sep. 30, 2024
Significant Accounting Policies And Estimates [Abstract]
Significant Accounting Policies And Estimates	Note 2 – Significant Accounting Policies and Estimates The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant changes in the near term relate to the determination of the allowance for credit losses on loans (“ACLL”). Significant Accounting Policies and Estimates Application of the principles of GAAP and practices within the banking industry requires management to make estimates, assumptions, and judgments that affect the amounts reported in the financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the financial statements; accordingly, as this information changes, the financial statements may reflect different estimates, assumptions, and judgments. Certain policies inherently rely more extensively on the use of estimates, assumptions, and judgments and as such may have a greater possibility of producing results that could be materially different than originally reported. The Company’s significant accounting policies followed in the preparation of the unaudited consolidated financial statements are disclosed in Note 2 of the audited financial statements and notes for the year ended December 31, 2023 and are contained in the Company’s 2023 Annual Report on Form 10-K. There have been no significant changes to the application of significant accounting policies since December 31, 2023. Allowance for Credit Losses - Held-to-Maturity Securities The primary indicators of credit quality for the Company’s held-to-maturity portfolio are security type and credit rating, which are influenced by a number of factors including obligor cash flow, geography, seniority, among other factors. Currently, the Company’s held-to-maturity securities consist completely of securities covered by the explicit or implied guarantee of the United States government or one of its agencies. Changes in the allowance for credit loss are recorded as provision for (or recovery of) credit losses in the Consolidated Statements of Income. The Company did no t have an allowance for credit losses on held-to-maturity securities as of September 30, 2024 or upon adoption of ASC 326. Note 2 – Significant Accounting Policies and Estimates (continued) Allowance for Credit Losses - Available-for-Sale Securities Management evaluates all available-for-sale securities in an unrealized loss position on a quarterly basis, and more frequently when economic or market conditions warrant such evaluation. If the Company has the intent to sell the security or it is more likely than not that the Company will be required to sell the security, the security is written down to fair value and the entire loss is recorded in earnings. If either of the above criteria is not met, the Company evaluates whether the decline in fair value is the result of credit losses or other factors. In making the assessment, the Company may consider various factors including the extent to which fair value is less than amortized cost, downgrades in the ratings of the security by a rating agency, the failure of the issuer to make scheduled interest or principal payments and adverse conditions specific to the security. If the assessment indicates that a credit loss exists, the present value of cash flows expected to be collected are compared to the amortized cost basis of the security and any deficiency is recorded as an allowance for credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any amount of unrealized loss that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the allowance for credit loss are recorded as a provision for (or recovery of) credit losses in the Consolidated Statements of Income. Losses are charged against the allowance for credit loss when management believes an available-for-sale security is confirmed to be uncollectible or when either of the criteria regarding intent or requirement to sell is met. At September 30, 2024, there was no allowance for credit loss related to the available-for-sale portfolio. Allowance for Credit Losses - Loans The allowance for loan credit losses represents an amount which, in management’s judgment, is adequate to absorb the lifetime expected losses that may be sustained on outstanding loans at the balance sheet date based on the evaluation of the size and current risk characteristics of the loan portfolio, past events, current conditions, reasonable and supportable forecasts of future economic conditions, and prepayment experience. The allowance for loan credit losses is measured and recorded upon the initial recognition of a financial asset. The allowance for loan credit losses is reduced by charge-offs, net of recoveries of previous losses, and is increased or decreased by a provision for (or recovery of) credit losses, which is recorded in the Consolidated Statements of Income. With the exception of loans related to agriculture which uses the remaining life method, the Company is utilizing a discounted cash flow model to estimate its current expected credit losses. For the purposes of calculating its quantitative reserves, the Company has segmented its loan portfolio based on loans which share similar risk characteristics. Within the quantitative portion of the calculation, the Company utilizes at least one or a combination of loss drivers, which may include unemployment rates and/or gross domestic product (“GDP”), to adjust its loss rates over a reasonable and supportable forecast period of one year. A straight-line reversion technique is used for the following four quarters, at which time the Company reverts to historical averages. To further adjust the allowance for credit losses for expected losses not already included within the quantitative component of the calculation, the Company may consider qualitative factors, including but not limited to: variability in the economic forecast, changes in volume and severity of adversely classified loans, changes in concentrations of credit, changes in the nature and volume of the loan segments, factors related to credit administration, and other idiosyncratic risks not embedded in the data used in the model. Loans that do not share risk characteristics are evaluated on an individual basis. The Company designates individually evaluated loans on nonaccrual status as collateral dependent loans, as well as other loans that management of the Company designates as having higher risk and loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral. These loans do not share common risk characteristics and are not included within the collectively evaluated loans for determining the allowance for credit losses. Under CECL, for collateral dependent loans, the Company has adopted the practical expedient to measure the allowance for credit losses based on the fair value of collateral. The allowance for credit losses is calculated on an individual loan basis based on the shortfall between the fair value of the loan’s collateral, which is adjusted for liquidation costs/discounts, and amortized cost. If the fair value of the collateral exceeds the amortized cost, no allowance is required. Note 2 – Significant Accounting Policies and Estimates (continued) Allowance for Credit Losses – Unfunded Commitments Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancelable, through a charge to provision for (or recovery of) credit losses in the Consolidated Statements of Income. The allowance for credit losses on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using the same methodology as the loan portfolio, taking into consideration the likelihood that funding will occur as well as any third-party guarantees. The allowance for unfunded commitments is included in other liabilities on the Company’s consolidated balance sheets. Accrued Interest Receivable The Company has elected to exclude accrued interest from the amortized cost basis in its determination of the allowance for credit losses for both loans and held-to-maturity securities, as well as elected the policy to write-off accrued interest receivable directly through the reversal of interest income. Accrued interest totaled approximately $ 1.66 million and $ 1.70 million on loans. Accrued interest receivable on available-for-sale and held-to-maturity securities totaled approximately $ 1.04 million and $ 1.15 million at September 30, 2024 and December 31, 2023, respectively, and was excluded from the estimate of credit losses. Revenue Recognition All of the Company’s revenue from contracts with customers within the scope of Accounting Standards Codification (ASC) 606 is recognized in non-interest income as presented in its consolidated statements of income. ASC 606 is applicable to noninterest revenue streams such as deposit related fees, interchange fees, merchant income, wealth management fees, and annuity and insurance commissions. For a more detailed discussion of noninterest revenue streams within the scope of ASC 606, s ee “Note 22 – Revenue Recognition” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. Goodwill Goodwill arises from business combinations and is generally determined as the excess of fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquired entity, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed.

Earnings Per Common Share (EPS)

Earnings Per Common Share (EPS)	9 Months Ended
	Sep. 30, 2024
Earnings Per Common Share (EPS) [Abstract]
Earnings Per Common Share (EPS)	Note 3 – Earnings Per Common Share (EPS) The following is a summary of the earnings per share calculation for the three and nine months ended September 30, 2024 and 2023 (dollars in thousands except per share data): Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net income $ 1,990 $ 2,078 $ 6,326 $ 6,596 Weighted average number of shares outstanding - basic and diluted 4,543,338 4,543,338 4,543,338 4,568,789 Earnings per common share - basic and diluted $ 0.44 $ 0.46 $ 1.39 $ 1.44 There were no potentially dilutive shares outstanding in 2024 and 2023. Consequently, the weighted average shares and weighted average diluted shares were identical.

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Sep. 30, 2024
Stock Based Compensation [Abstract]
Stock Based Compensation	Note 4 – Stock Based Compensation Accounting standards require companies to recognize the cost of employee services received in exchange for awards of equity instruments, such as stock options and restricted stock, based on the fair value of those awards. At the annual meeting of shareholders held on May 15, 2018, the shareholders approved the Bank of the James Financial Group, Inc. 2018 Equity Incentive Plan (the “2018 Incentive Plan”). The 2018 Incentive Plan permits the issuance of up to 250,000 shares of common stock (as may be adjusted for stock dividends, stock splits, mergers, recapitalizations, and certain other transactions) for awards to key employees of the Company and its subsidiaries in the form of stock options, restricted stock, restricted stock units, stock awards and performance units. The Company did no t make any grants or awards under the 2018 Incentive Plan in either 2023 or the first nine months of 2024. As of September 30, 2024 and 2023 there were no grants or awards outstanding under the 2018 Incentive Plan.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 5 – Fair Value Measurements Determination of Fair Value The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the Fair Value Measurements and Disclosures topic of FASB ASC, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market and in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various financial instruments. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. The fair value guidance provides a consistent definition of fair value, which focuses on exit price in the principal or most advantageous market and in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions. Fair Value Hierarchy In accordance with this guidance, the Company groups its financial assets and financial liabilities generally measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value.  Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.  Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.  Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. Fair Value on a Recurring Basis Securities Available-for-Sale Fair values of securities available-for sale are based on quoted prices available in an active market. If quoted prices are available, these securities are classified within Level 1 of the valuation hierarchy. Level 1 securities would include highly liquid government bonds, mortgage products and exchange traded equities. If quoted market prices are not available, then fair values are estimated by using pricing models, quoted prices of securities with similar characteristics, or discounted cash flow. Level 2 securities would include U.S. agency securities, mortgage-backed agency securities, obligations of states and political subdivisions and certain corporate, asset backed and other securities. In certain cases where there is limited activity or less transparency around inputs to the valuation, securities are classified within Level 3 of the valuation hierarchy. Currently, all of the Company’s securities are considered to be Level 2 securities. Note 5 – Fair Value Measurements (continued) Derivatives Assets/Liabilities – Interest Rate Lock Commitments (IRLCs) The Company recognizes IRLCs at fair value based on the price of the underlying loans obtained from an investor for loans that will be delivered on a best efforts basis while taking into consideration the probability that the rate lock commitments will close. All of the Company’s IRLCs are classified as Level 3. The below tables summarize the Company’s financial assets that were measured at fair value on a recurring basis during the period. Carrying Value at September 30, 2024 (in thousands) Quoted Prices Significant in Active Other Significant Balance as of Markets for Observable Unobservable Sept 30, Identical Assets Inputs Inputs Description 2024 (Level 1) (Level 2) (Level 3) US agency obligations $ 70,217 $ - $ 70,217 $ - Mortgage-backed securities 64,697 - 64,697 - Municipals 43,380 - 43,380 - Corporates 14,175 - 14,175 - Total available-for-sale securities $ 192,469 $ - $ 192,469 $ - IRLCs - asset 156 - - 156 Total assets at fair value $ 192,625 $ - $ 192,469 $ 156 Carrying Value at December 31, 2023 (in thousands) Quoted Prices Significant in Active Other Significant Balance as of Markets for Observable Unobservable Dec 31, Identical Assets Inputs Inputs Description 2023 (Level 1) (Level 2) (Level 3) US Treasuries $ 4,947 $ - $ 4,947 $ - US agency obligations 60,955 - 60,955 - Mortgage-backed securities 95,079 - 95,079 - Municipals 40,789 - 40,789 - Corporates 14,740 - 14,740 - Total available-for-sale securities $ 216,510 $ - $ 216,510 $ - IRLCs - asset 129 - - 129 Total assets at fair value $ 216,639 $ - $ 216,510 $ 129 Note 5 – Fair Value Measurements (continued) The following table provides additional quantitative information about assets measured at fair value on a recurring basis and for which we have utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 Fair Value Measurements for September 30, 2024 (dollars in thousands) Fair Value Valuation Technique(s) Unobservable Input Range (Weighted Average) (1) Assets IRLCs – asset $ 156 Market approach Range of pull through rate 70 % - 100 % ( 85 %) (1) Weighted based on the relative value of the instruments Quantitative information about Level 3 Fair Value Measurements for December 31, 2023 (dollars in thousands) Fair Value Valuation Technique(s) Unobservable Input Range (Weighted Average) (1) Assets IRLCs - asset $ 129 Market approach Range of pull through rate 70 % - 100 % ( 85 %) (1) Weighted based on the relative value of the instruments Fair Value on a Non-recurring Basis Collateral Dependent Loans with an ACLL In accordance with ASC 326 , the Company may determine that an individual loan exhibits unique risk characteristics which differentiate it from other loans within our loan pools. In such cases, the loans are evaluated for expected credit losses on an individual basis and excluded from the collective evaluation. Specific allocations of the allowance for credit losses are determined by analyzing the borrower’s ability to repay amounts owed, collateral deficiencies, the relative risk grade of the loan and economic conditions affecting the borrower’s industry, among other things. A loan is considered to be collateral dependent when, based upon management’s assessment, the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In such cases, expected credit losses are based on the fair value of the collateral at the measurement date, adjusted for estimated selling costs if satisfaction of the loan depends on the sale of the collateral. The Company reevaluates the fair value of collateral supporting collateral dependent loans on a quarterly basis. The fair value of real estate collateral supporting collateral dependent loans is evaluated by appraisal services using a methodology that is consistent with the Uniform Standards of Professional Appraisal Practice. Because we had no collateral dependent loans with an ACLL, no nonrecurring fair value adjustments were recorded on these loans during the period ended September 30, 2024. Loans Held for Sale Loans held for sale are carried at cost which approximates estimated fair value. These loans currently consist of one-to-four family residential loans originated for sale in the secondary market. Fair value is based on the price secondary markets are currently offering for similar loans using observable market data which is not materially different than cost due to the short duration between origination and sale (Level 2). As such, the Company records fair value adjustments on a nonrecurring basis. No nonrecurring fair value adjustments were recorded on loans held for sale during the period ended September 30, 2024. Gains and losses on the sale of loans are recorded within gain on sales of loans held for sale on the Consolidated Statements of Income. Other Real Estate Owned Certain assets such as other real estate owned (OREO) are measured at fair value less cost to sell. The Company believes that the fair value component in its valuation follows the provisions of ASC 820. Note 5 – Fair Value Measurements (continued) Real estate acquired through foreclosure is transferred to OREO. The measurement of loss associated with OREO is based on the fair value of the collateral compared to the unpaid loan balance and anticipated costs to sell the property. The value of OREO property is determined utilizing an income or market valuation approach based on an appraisal conducted by an independent, licensed appraiser outside of Bank of the James (the “Bank”) using observable market data (Level 2). Any fair value adjustments are recorded in the period incurred and expensed against current earnings. However, in situations where the collateral is a house or building in the process of construction, the appraisal is more than 12 months old, management has determined the fair value of the collateral is further impaired below the appraised value, or the appraisal is not based solely on market comparables adjusted for observable inputs, the value is considered Level 3. There was no OREO as of both September 30, 2024 and December 31, 2023. Because we did not have OREO, no nonrecurring fair value adjustments were recorded for OREO during the period ended September 30, 2024. Financial Instruments FASB ASC 825, Financial Instruments, requires disclosure about fair value of financial instruments, including those financial assets and financial liabilities that are not required to be measured and reported at fair value on a recurring or nonrecurring basis. ASC 825 excludes certain financial instruments and all nonfinancial instruments from its disclosure requirements. Accordingly, the aggregate fair value amounts presented may not necessarily represent the underlying fair value of the Company. The carrying amounts and estimated fair values of the Company’s financial instruments are presented in the following tables whether or not recognized on the Consolidated Balance Sheets at fair value. Note 5 – Fair Value Measurements (continued) The estimated fair values, and related carrying or notional amounts, of Financial’s financial instruments and their placement in the fair value hierarchy at September 30, 2024 and December 31, 2023 was as follows (in thousands): Fair Value Measurements at September 30, 2024 using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Carrying Identical Assets Inputs Inputs Assets Amounts (Level 1) (Level 2) (Level 3) Balance Cash and due from banks $ 22,692 $ 22,692 $ - $ - $ 22,692 Federal funds sold 86,515 86,515 - - 86,515 Securities Available-for-sale 192,469 - 192,469 - 192,469 Held-to-maturity, net 3,610 - 3,328 - 3,328 Restricted stock 1,821 - 1,821 - 1,821 Loans, net (1) 627,112 - - 606,464 606,464 Loans held for sale 3,239 - 3,239 - 3,239 Interest receivable 2,697 - 2,697 - 2,697 Cash value - bank owned life insurance 22,716 - 22,716 - 22,716 Derivatives - IRLCs 156 - - 156 156 Liabilities Deposits $ 907,610 $ - $ 839,366 $ - $ 839,366 Capital notes 10,046 - 9,989 - 9,989 Other borrowings 9,444 - 9,481 - 9,481 Interest payable 758 - 758 - 758 Fair Value Measurements at December 31, 2023 using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Carrying Identical Assets Inputs Inputs Assets Amounts (Level 1) (Level 2) (Level 3) Balance Cash and due from banks $ 25,613 $ 25,613 $ - $ - $ 25,613 Federal funds sold 49,225 49,225 - - 49,225 Securities Available-for-sale 216,510 - 216,510 - 216,510 Held-to-maturity 3,622 - 3,231 - 3,231 Restricted stock 1,541 - 1,541 - 1,541 Loans, net (1) 601,921 - - 566,655 566,655 Loans held for sale 1,258 - 1,258 - 1,258 Interest receivable 2,835 - 2,835 - 2,835 Cash value - bank owned life insurance 21,586 - 21,586 - 21,586 Derivatives - IRLCs 129 - - 129 129 Liabilities Deposits $ 878,459 $ - $ 876,846 $ - $ 876,846 Capital notes 10,042 - 9,854 - 9,854 Other borrowings 9,890 - 9,861 - 9,861 Interest payable 480 - 480 - 480 (1) Carrying amount is net of unearned income and the ACLL.

Securities

Securities	9 Months Ended
	Sep. 30, 2024
Securities [Abstract]
Securities	Note 6 – Securities The following tables summarize the Bank’s holdings for both securities held-to-maturity and securities available-for-sale as of September 30, 2024 and December 31, 2023 (amounts in thousands): September 30, 2024 Amortized Gross Unrealized Fair Cost Gains Losses Value Held-to-maturity U.S. agency obligations $ 3,610 $ — $ ( 282 ) $ 3,328 Available-for-sale U.S. agency obligations $ 75,352 $ 274 $ ( 5,409 ) $ 70,217 Mortgage-backed securities 72,395 61 ( 7,759 ) 64,697 Municipals 51,718 56 ( 8,394 ) 43,380 Corporates 15,513 — ( 1,338 ) 14,175 $ 214,978 $ 391 $ ( 22,900 ) $ 192,469 December 31, 2023 Amortized Gross Unrealized Fair Cost Gains Losses Value Held-to-maturity U.S. agency obligations $ 3,622 $ — $ ( 391 ) $ 3,231 Available-for-sale U.S. Treasuries $ 4,985 $ — $ ( 38 ) $ 4,947 U.S. agency obligations 68,515 — ( 7,560 ) 60,955 Mortgage-backed securities 103,992 608 ( 9,521 ) 95,079 Municipals 50,856 — ( 10,067 ) 40,789 Corporates 15,523 — ( 783 ) 14,740 $ 243,871 $ 608 $ ( 27,969 ) $ 216,510 Note 6 – Securities (continued) The following tables summarize the fair value of securities available-for-sale as of September 30, 2024 and as of December 31, 2023 and the corresponding amounts of unrealized losses. Management uses the valuation as of month-end in determining when securities are in an unrealized loss position (amounts in thousands): September 30, 2024 Less than 12 months More than 12 months Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Available-for-sale U.S. agency obligations $ — $ — $ 62,867 $ 5,409 $ 62,867 $ 5,409 Mortgage-backed securities 3,073 38 58,764 7,721 61,837 7,759 Municipals — — 42,379 8,394 42,379 8,394 Corporates 7,310 689 6,865 649 14,175 1,338 $ 10,383 $ 727 $ 170,875 $ 22,173 $ 181,258 $ 22,900 December 31, 2023 Less than 12 months More than 12 months Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Available-for-sale U.S. Treasuries — — 4,947 38 4,947 38 U.S. agency obligations — — 60,955 7,560 60,955 7,560 Mortgage-backed securities — — 62,242 9,521 62,242 9,521 Municipals 1,799 25 38,990 10,042 40,789 10,067 Corporates — — 6,740 783 6,740 783 $ 1,799 $ 25 $ 173,874 $ 27,944 $ 175,673 $ 27,969 As of September 30, 2024, the Company owned 121 securities in an unrealized loss position. Of the securities, 28 were S&P rated AAA, 81 were rated AA, three were rated A, three were rated BBB, and six were non-rated. As of September 30, 2024, 53 of these securities were municipal issues, 55 were backed directly or indirectly by the U.S. government, and 13 were issues of publicly traded domestic corporations. The Company monitors its municipal and corporate securities by periodically reviewing the issuer’s cash-flow and revenue streams, as well as other economic factors that could affect the issuer’s ability to service and/or repay the debt. The Company has evaluated available-for-sale securities in an unrealized loss position for credit related impairment at September 30, 2024 and concluded no impairment existed based on a combination of factors, which included: (1) the securities are of high credit quality (2) unrealized losses are primarily the result of market volatility and increases in market interest rates, (3) the contractual terms of the investments do not permit the issuers to settle the securities at a price less than the par value of each investment, (4) issuers continue to make timely principal and interest payments, and (5) the Company does not intend to sell any of the investments before recovery of its amortized cost basis, nor is it likely that management will be required to sell the securities. As such, there was no t an allowance for credit losses on available-for-sale securities at September 30, 2024. The Company’s held-to-maturity portfolio is covered by the explicit or implied guarantee of the United States government or one of its agencies and rated investment grade or higher. As a result, the Company did no t have an allowance for credit losses on held-to-maturity securities as of September 30, 2024 or December 31, 2023. All held-to-maturity and available-for-sale securities were current with no securities past due or on nonaccrual as of September 30, 2024. Note 6 – Securities (continued) Sales of available-for-sale securities were $ 8,754,000 and $ 30,298,000 during the three and nine months ended September 30, 2024, which resulted in a net gain of $ 42,000 and $ 82,000 for the three and nine months ended September 30, 2024. There were no sales of available-for-sale securities during the three and nine months ended September 30, 2023. As of September 30, 2024, the Company had $ 46,865,000 (book value) pledged as collateral for public deposits. The amortized costs and fair values of securities at September 30, 2024, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Investment Portfolio Maturities (in thousands): September 30, 2024 Amortized Costs Fair Value Held-to-maturity: Due in one year or less $ - $ - Due after one year through five years - - Due after five years through ten years 2,420 2,270 Due after ten years 1,190 1,058 Total securities Held-to-maturity $ 3,610 $ 3,328 Amortized Costs Fair Value Available-for-sale: Due in one year or less $ 14,520 $ 14,309 Due after one year through five years 40,249 37,643 Due after five years through ten years 61,910 55,795 Due after ten years 98,299 84,722 Total securities Available-for-sale $ 214,978 $ 192,469

Business Segments

Business Segments	9 Months Ended
	Sep. 30, 2024
Business Segments [Abstract]
Business Segments	Note 7 – Business Segments The Company has three reportable business segments: (i) a traditional full-service community banking segment, (ii) a mortgage loan origination business, and (iii) a registered investment advisory business (sometimes referred to as the wealth management business). The community banking business segment includes Bank of the James which provides loans, deposits, investments and insurance to retail and commercial customers throughout Region 2000 and other areas within Central Virginia. The mortgage segment provides a variety of mortgage loan products principally within Region 2000. Mortgage loans are originated and sold in the secondary market through purchase commitments from investors with servicing released. Because of the pre-arranged purchase commitments, there is minimal risk to the Company. The investment advisory business offers investment advisory services through Financial’s wholly-owned subsidiary, Pettyjohn, Wood & White, Inc. All of the Company’s reportable segments are service-based. The mortgage business is a gain on sale business and the investment advisory business is fee for service based, while the Bank’s primary source of revenue is net interest income. The Bank also provides a referral network for the mortgage origination business and the investment advisory business. The mortgage business may also be in a position to refer its customers to the Bank for banking services when appropriate. Information about reportable business segments and reconciliation of such information to the consolidated financial statements for the three and nine months ended September 30, 2024 and 2023 was as follows (dollars in thousands): Note 7 – Business Segments (continued) Business Segments Investment Community Advisory Banking Mortgage Services Total For the three months ended September 30, 2024 Net interest income $ 7,509 $ - $ - $ 7,509 Provision for credit losses 92 - - 92 Net interest income after recovery of provision for credit losses 7,417 - - 7,417 Noninterest income 1,034 1,326 1,463 3,823 Noninterest expenses 7,029 967 780 8,776 Income before income taxes 1,422 359 683 2,464 Income tax expense 255 76 143 474 Net income $ 1,167 $ 283 $ 540 $ 1,990 Total assets $ 993,406 $ 3,714 $ 10,943 $ 1,008,063 For the three months ended September 30, 2023 Net interest income $ 7,364 $ - $ - $ 7,364 Recovery of provision for credit losses ( 164 ) - - ( 164 ) Net interest income after recovery of provision for credit losses 7,528 - - 7,528 Noninterest income 1,162 989 1,050 3,201 Noninterest expenses 6,661 1,073 406 8,140 Income (loss) before income taxes 2,029 ( 84 ) 644 2,589 Income tax expense (benefit) 393 ( 17 ) 135 511 Net income (loss) $ 1,636 $ ( 67 ) $ 509 $ 2,078 Total assets $ 945,407 $ 3,781 $ 11,699 $ 960,887 Investment Community Advisory Banking Mortgage Services Total For the nine months ended September 30, 2024 Net interest income $ 21,550 $ - $ - $ 21,550 Recovery of provision for credit losses ( 584 ) - - ( 584 ) Net interest income after recovery of provision for credit losses 22,134 - - 22,134 Noninterest income 4,212 3,526 3,583 11,321 Noninterest expenses 20,815 2,785 2,002 25,602 Income before income taxes 5,531 741 1,581 7,853 Income tax expense 1,039 156 332 1,527 Net income $ 4,492 $ 585 $ 1,249 $ 6,326 Total assets $ 993,406 $ 3,714 $ 10,943 $ 1,008,063 For the nine months ended September 30, 2023 Net interest income $ 22,351 $ - $ - $ 22,351 Recovery of provision for credit losses ( 278 ) - - ( 278 ) Net interest income after recovery of provision for credit losses 22,629 - - 22,629 Noninterest income 3,526 3,065 3,098 9,689 Noninterest expenses 19,751 2,705 1,635 24,091 Income before income taxes 6,404 360 1,463 8,227 Income tax expense 1,248 76 307 1,631 Net income $ 5,156 $ 284 $ 1,156 $ 6,596 Total assets $ 945,407 $ 3,781 $ 11,699 $ 960,887

Loans And Allowance For Credit

Loans And Allowance For Credit Losses	9 Months Ended
	Sep. 30, 2024
Loans And Allowance For Credit Losses [Abstract]
Loans And Allowance For Credit Losses	Note 8 – Loans and allowance for credit losses On January 1, 2023, the Company adopted the amendments within ASU 2016-13 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. The Company’s primary portfolio segments align with the methodology applied in estimating the allowance for credit losses under CECL and are reflected as such in the disclosures as of and for the period ended September 30, 2024 as provided below. Management determined after the adoption of CECL that the classifications set forth below were appropriate for use in identifying and managing risk in the loan portfolio. Loan Segments: Loan Classes: Commercial Commercial and Industrial Loans Commercial Real Estate Commercial Mortgages – Owner Occupied Commercial Mortgages – Non-Owner Occupied Commercial Construction/Land Consumer Consumer Open-End Consumer Closed-End Residential Residential Mortgages Residential Consumer Construction/Land Commercial and Commercial Real Estate Commercial loans are primarily based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. Most commercial loans are secured by the assets being financed or other business assets, such as accounts receivable or inventory, and may include a personal guarantee. Short-term loans may be made on an unsecured basis. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Commercial real estate loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The characteristics of properties securing the Company's commercial real estate portfolio are diverse, but with geographic location almost entirely in the Company's market area. Management monitors and evaluates commercial real estate loans based on collateral, geography and risk grade criteria. In general, the Company avoids financing single purpose projects unless other underwriting factors are present to help mitigate risk. In addition, management tracks the level of owner-occupied commercial real estate versus nonowner-occupied loans. Consumer and Residential Consumer and Residential consist of two segments - residential mortgage loans and personal loans. We include HELOCs and other second mortgages in in our consumer loan segment. Home equity loans are typically secured by a subordinate interest in 1-4 family residences, and consumer personal loans are secured by consumer personal assets, such as automobiles or recreational vehicles. Some consumer personal loans are unsecured, such as small installment loans and certain lines of credit. For residential mortgage loans that are secured by 1-4 family residences and are generally owner-occupied, the Company generally establishes a maximum loan-to-value ratio. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by economic conditions in their market areas, such as unemployment levels. Repayment can also be impacted by changes in property values on residential properties. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers. Note 8 – Loans and allowance for credit losses (continued) A summary of loans, net of deferred costs of $ 624 and $ 961 as of September 30, 2024 and December 31, 2023, respectively, is as follows (dollars in thousands): As of As of September 30, 2024 December 31, 2023 Commercial $ 60,342 $ 65,324 Commercial Real Estate: Commercial Mortgages-Owner Occupied 143,791 131,519 Commercial Mortgages-Non-Owner Occupied 189,977 175,344 Commercial Construction/Land 22,358 21,966 Consumer: Consumer Open-End 47,919 50,282 Consumer Closed-End 27,171 26,235 Residential: Residential Mortgages 114,989 106,990 Residential Consumer Construction/Land 27,643 31,673 Total loans $ 634,190 $ 609,333 Less allowance for credit losses 7,078 7,412 Net loans $ 627,112 $ 601,921 The following table presents the amortized cost basis of collateral dependent loans by loan segment: Collateral Dependent Loans September 30, 2024 (dollars in thousands) Business/Other Assets Real Estate Commercial $ 3,866 $ - Commercial Real Estate - 8,409 Consumer - 605 Residential - 1,261 Total $ 3,866 $ 10,275 Collateral Dependent Loans December 31, 2023 (dollars in thousands) Business/Other Assets Real Estate Commercial $ 313 $ - Commercial Real Estate - 3,566 Consumer - 329 Residential - 1,105 Total $ 313 $ 5,000 The following tables present the activity in the allowance for credit losses for the three and nine month periods ended and the distribution of the allowance by segment as of September 30, 2024 and 2023. Note 8 – Loans and allowance for credit losses (continued) Allowance for Credit Losses (dollars in thousands) As of and For the Three Months Ended September 30, 2024 Commercial 2024 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, June 30, 2024 $ 606 $ 3,748 $ 897 $ 1,700 $ 6,951 Charge-Offs - - - - - Recoveries 1 2 18 - 21 Provision for (recovery of) ( 118 ) 165 ( 17 ) 76 106 Ending Balance, September 30, 2024 $ 489 $ 3,915 $ 898 $ 1,776 $ 7,078 As of and For the Nine Months Ended September 30, 2024 (dollars in thousands) Commercial 2024 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, December 31, 2023 $ 514 $ 3,985 $ 1,093 $ 1,820 $ 7,412 Charge-Offs ( 8 ) - ( 76 ) - ( 84 ) Recoveries 199 6 38 1 244 Recovery of ( 216 ) ( 76 ) ( 157 ) ( 45 ) ( 494 ) Ending Balance, September 30, 2024 $ 489 $ 3,915 $ 898 $ 1,776 $ 7,078 Allowance for Credit Losses (dollars in thousands) As of and For the Three Months Ended September 30, 2023 Commercial 2023 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, June 30, 2023 $ 571 $ 4,052 $ 1,161 $ 1,802 $ 7,586 Charge-Offs ( 120 ) - ( 24 ) - ( 144 ) Recoveries 2 1 3 2 8 Provision for (recovery of) 59 ( 90 ) ( 34 ) ( 65 ) ( 130 ) Ending Balance, September 30, 2023 $ 512 $ 3,963 $ 1,106 $ 1,739 $ 7,320 As of and For the Nine Months Ended September 30, 2023 (dollars in thousands) Commercial 2023 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, December 31, 2022 $ 1,102 $ 2,902 $ 904 $ 1,351 $ 6,259 Adoption of ASU 2016-13 ( 526 ) 1,157 257 357 1,245 Charge-Offs ( 137 ) - ( 56 ) ( 3 ) ( 196 ) Recoveries 50 91 42 17 200 Provision for (recovery of) 23 ( 187 ) ( 41 ) 17 ( 188 ) Ending Balance, September 30, 2023 $ 512 $ 3,963 $ 1,106 $ 1,739 $ 7,320 Note 8 – Loans and allowance for credit losses (continued) Credit Quality Indicators The Bank’s internal risk rating system is in place to grade commercial and commercial real estate loans. Category ratings are reviewed periodically by lenders and the credit review area of the Bank based on the borrower’s individual situation. Additionally, internal and external monitoring and review of credits are conducted on an annual basis. Below is a summary and definition of the Bank’s risk rating categories: RATING 1 Excellent RATING 2 Above Average RATING 3 Satisfactory RATING 4 Acceptable / Low Satisfactory RATING 5 Monitor RATING 6 Special Mention RATING 7 Substandard RATING 8 Doubtful RATING 9 Loss We segregate loans into the above categories based on the following criteria and we review the characteristics of each rating at least annually, generally during the first quarter. The characteristics of these ratings are as follows:  “Pass.” These are loans having risk ratings of 1 through 4. Pass loans are to persons or business entities with an acceptable financial condition, appropriate collateral margins, appropriate cash flow to service the existing loan, and an appropriate leverage ratio. The borrower has paid all obligations as agreed and it is expected that this type of payment history will continue. When necessary, acceptable personal guarantors support the loan.  “Monitor.” These are loans having a risk rating of 5. Monitor loans have currently acceptable risk but may have the potential for a specific defined weakness in the borrower’s operations and the borrower’s ability to generate positive cash flow on a sustained basis. The borrower’s recent payment history may currently or in the future be characterized by late payments. The Bank’s risk exposure is mitigated by collateral supporting the loan. The collateral is considered to be well-margined, well maintained, accessible and readily marketable.  “Special Mention.” These are loans having a risk rating of 6. Special Mention loans have weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the bank’s credit position at some future date. Special Mention loans are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. These loans do warrant more than routine monitoring due to a weakness caused by adverse events.  “Substandard.” These are loans having a risk rating of 7. Substandard loans are considered to have specific and well-defined weaknesses that jeopardize the viability of the Bank’s credit extension. The payment history for the loan has been inconsistent and the expected or projected primary repayment source may be inadequate to service the loan. The estimated net liquidation value of the collateral pledged and/or ability of the personal guarantor(s) to pay the loan may not adequately protect the Bank. There is a distinct possibility that the Bank will sustain some loss if the deficiencies associated with the loan are not corrected in the near term. A substandard loan would not automatically meet our definition of impaired unless the loan is significantly past due and the borrower’s performance and financial condition provides evidence that it is probable that the Bank will be unable to collect all amounts due.  “Doubtful.” These are loans having a risk rating of 8. Doubtful rated loans have all the weaknesses inherent in a loan that is classified substandard but with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The possibility of loss is extremely high.  “Loss.” These are loans having a risk rating of 9. Loss rated loans are not considered collectible under normal circumstances and there is no realistic expectation for any future payment on the loan. Loss rated loans are fully charged off. Note 8 – Loans and allowance for credit losses (continued) The table below details the amortized cost of the classes of loans by credit quality indicator and year of origination as of September 30, 2024. Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Commercial: Risk Rating Pass $ 8,413 $ 3,897 $ 3,677 $ 7,693 $ 1,419 $ 13,805 $ 16,780 $ 29 $ 55,713 Special Mention 68 - 45 84 121 2 384 - 704 Substandard - 933 14 220 - 106 2,477 175 3,925 Total $ 8,481 $ 4,830 $ 3,736 $ 7,997 $ 1,540 $ 13,913 $ 19,641 $ 204 $ 60,342 Commercial Real Estate: Commercial Mort. - Owner Occupied Risk Rating Pass $ 20,272 $ 9,132 $ 21,849 $ 40,684 $ 7,271 $ 36,987 $ 826 $ 155 $ 137,176 Special Mention - - - - - 700 - - 700 Substandard - 93 - 2,945 44 2,833 - - 5,915 Total $ 20,272 $ 9,225 $ 21,849 $ 43,629 $ 7,315 $ 40,520 $ 826 $ 155 $ 143,791 Commercial Mort. - Non-Owner Occupied Risk Rating Pass $ 32,420 $ 12,360 $ 49,899 $ 27,855 $ 9,828 $ 50,634 $ 5,808 $ - $ 188,804 Special Mention - - - - - - - - - Substandard - - - - 1,173 - - - 1,173 Total $ 32,420 $ 12,360 $ 49,899 $ 27,855 $ 11,001 $ 50,634 $ 5,808 $ - $ 189,977 Commercial Construction/Land Risk Rating Pass $ 3,906 $ 2,804 $ 774 $ 9,577 $ 2,035 $ 1,038 $ 904 $ - $ 21,038 Special Mention - - - - - - - - - Substandard - - 957 363 - - - - 1,320 Total $ 3,906 $ 2,804 $ 1,731 $ 9,940 $ 2,035 $ 1,038 $ 904 $ - $ 22,358 Consumer: Consumer - Open-End Risk Rating Pass $ - $ - $ - $ - $ - $ - $ 46,021 $ 1,471 $ 47,492 Special Mention - - - - - - - - - Substandard - - - - - - 427 - 427 Total $ - $ - $ - $ - $ - $ - $ 46,448 $ 1,471 $ 47,919 Consumer - Closed-End Risk Rating Pass $ 4,413 $ 4,757 $ 9,907 $ 426 $ 434 $ 6,795 $ - $ - $ 26,732 Special Mention - - - - - - - - - Substandard 38.00 - 209 - - 192 - - 439 Total $ 4,451 $ 4,757 $ 10,116 $ 426 $ 434 $ 6,987 $ - $ - $ 27,171 Residential: Residential Mortgages Risk Rating Pass $ 17,828 $ 24,198 $ 23,223 $ 9,166 $ 8,551 $ 30,003 $ - $ - $ 112,969 Special Mention - - - - - 398 - - 398 Substandard - - 270 - 103 1,249 - - 1,622 Total $ 17,828 $ 24,198 $ 23,493 $ 9,166 $ 8,654 $ 31,650 $ - $ - $ 114,989 Residential Consumer Constr./Land Risk Rating Pass $ 9,853 $ 8,854 $ 2,908 $ 1,201 $ 859 $ 3,968 $ - $ - $ 27,643 Special Mention - - - - - - - - - Substandard - - - - - - - - - Total $ 9,853 $ 8,854 $ 2,908 $ 1,201 $ 859 $ 3,968 $ - $ - $ 27,643 Totals: Risk Rating Pass $ 97,105 $ 66,002 $ 112,237 $ 96,602 $ 30,397 $ 143,230 $ 70,339 $ 1,655 $ 617,567 Special Mention 68 - 45 84 121 1,100 384 - 1,802 Substandard 38 1,026 1,450 3,528 1,320 4,380 2,904 175 14,821 Total $ 97,211 $ 67,028 $ 113,732 $ 100,214 $ 31,838 $ 148,710 $ 73,627 $ 1,830 $ 634,190 Note 8 – Loans and allowance for credit losses (continued) The table below details the amortized cost of the classes of loans by credit quality indicator and year of origination as of December 31, 2023. Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Commercial Risk Rating Pass $ 6,086 $ 4,559 $ 9,091 $ 6,067 $ 2,754 $ 18,429 $ 17,302 $ 39 $ 64,327 Special Mention 100 - - 132 - - 382 - 614 Substandard - 18 51 - 6 127 - 181 383 Total $ 6,186 $ 4,577 $ 9,142 $ 6,199 $ 2,760 $ 18,556 $ 17,684 $ 220 $ 65,324 Commercial Real Estate: Commercial Mort. - Owner Occupied Risk Rating Pass $ 10,260 $ 23,120 $ 45,838 $ 7,972 $ 8,988 $ 31,254 $ 1,471 $ 159 $ 129,062 Special Mention - - - - - 456 - - 456 Substandard 94 - - 45 283 1,579 - - 2,001 Total $ 10,354 $ 23,120 $ 45,838 $ 8,017 $ 9,271 $ 33,289 $ 1,471 $ 159 $ 131,519 Commercial Mort. - Non-Owner Occupied Risk Rating Pass $ 13,069 $ 52,341 $ 35,419 $ 10,210 $ 4,397 $ 52,583 $ 6,152 $ - $ 174,171 Special Mention - - - - - - - - - Substandard - - - 1,173 - - - - 1,173 Total $ 13,069 $ 52,341 $ 35,419 $ 11,383 $ 4,397 $ 52,583 $ 6,152 $ - $ 175,344 Commercial Construction/Land Risk Rating Pass $ 1,848 $ 3,157 $ 9,869 $ 2,842 $ 628 $ 463 $ 2,768 $ - $ 21,575 Special Mention - - - - - - - - - Substandard - - 391 - - - - - 391 Total $ 1,848 $ 3,157 $ 10,260 $ 2,842 $ 628 $ 463 $ 2,768 $ - $ 21,966 Consumer: Consumer - Open-End Risk Rating Pass $ - $ - $ - $ - $ - $ - $ 48,576 $ 1,466 $ 50,042 Special Mention - - - - - - - - - Substandard - - - - - - 240 - 240 Total $ - $ - $ - $ - $ - $ - $ 48,816 $ 1,466 $ 50,282 Consumer - Closed-End Risk Rating Pass $ 5,587 $ 11,121 $ 588 $ 529 $ 7,647 $ 601 $ - $ - $ 26,073 Special Mention - - - 14 - - - - 14 Substandard - - - - 32 116 - - 148 Total $ 5,587 $ 11,121 $ 588 $ 543 $ 7,679 $ 717 $ - $ - $ 26,235 Residential: Residential Mortgages Risk Rating Pass $ 26,854 $ 24,740 $ 10,220 $ 9,007 $ 7,161 $ 25,935 $ - $ - $ 103,917 Special Mention - - - - - 1,687 - - 1,687 Substandard - - - 105 54 1,227 - - 1,386 Total $ 26,854 $ 24,740 $ 10,220 $ 9,112 $ 7,215 $ 28,849 $ - $ - $ 106,990 Residential Consumer Construction/Land Risk Rating Pass $ 10,762 $ 11,341 $ 3,821 $ 1,414 $ 1,896 $ 2,417 $ - $ - $ 31,651 Special Mention - - 22 - - - - - 22 Substandard - - - - - - - - - Total $ 10,762 $ 11,341 $ 3,843 $ 1,414 $ 1,896 $ 2,417 $ - $ - $ 31,673 Totals: Risk Rating Pass $ 74,466 $ 130,379 $ 114,846 $ 38,041 $ 33,471 $ 131,682 $ 76,269 $ 1,664 $ 600,818 Special Mention 100 - 22 146 - 2,143 382 - 2,793 Substandard 94 18 442 1,323 375 3,049 240 181 5,722 Total $ 74,660 $ 130,397 $ 115,310 $ 39,510 $ 33,846 $ 136,874 $ 76,891 $ 1,845 $ 609,333 Note 8 – Loans and allowance for credit losses (continued) The following table details the current period gross charge-offs of loans by year of origination as of September 30, 2024 and December 31, 2023. Current Period Gross Charge-Offs by Origination Year (in thousands) As of September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Revolving Loans Converted to Term Commercial $ - $ 8 $ - $ - $ - $ - $ - $ 8 $ - Commercial Real Estate: Commercial Mortgages-Owner Occupied - - - - - - - - - Commercial Mortgages-Non-Owner Occupied - - - - - - - - - Commercial Construction/Land - - - - - - - - - Consumer: Consumer Open-End - - - - - 2 - 2 - Consumer Closed-End - - 74 - - - - 74 - Residential: Residential Mortgages - - - - - - - - - Residential Consumer Construction/Land - - - - - - - - - Total $ - $ 8 $ 74 $ - $ - $ 2 $ - $ 84 $ - As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Revolving Loans Converted to Term Commercial $ - $ - $ - $ 17 $ - $ 132 $ - $ 149 $ - Commercial Real Estate: Commercial Mortgages-Owner Occupied - - - - - - - - - Commercial Mortgages-Non-Owner Occupied - - - - - - - - - Commercial Construction/Land - - - - - - - - - Consumer: Consumer Open-End - - - - - 6 7 13 - Consumer Closed-End 19 33 19 - - - - 71 - Residential: Residential Mortgages - - - - - 3 - 3 - Residential Consumer Construction/Land - - - - - - - - - Total $ 19 $ 33 $ 19 $ 17 $ - $ 141 $ 7 $ 236 $ - Note 8 – Loans and allowance for credit losses (continued) The following tables present nonaccrual information by class of loans as of September 30, 2024 and December 31, 2023. Loans on Nonaccrual Status (dollars in thousands) September 30, 2024 Nonaccrual Loans With No Allowance With an Allowance Total Commercial $ 399 $ - $ 399 Commercial Real Estate: Commercial Construction/Land 363 - 363 Consumer: Consumer Closed-End 263 - 263 Residential Mortgages 270 - 270 Total $ 1,295 $ - $ 1,295 December 31, 2023 Nonaccrual Loans With No Allowance With an Allowance Total Commercial Real Estate: Commercial Construction/Land $ 391 - $ 391 Note 8 – Loans and allowance for credit losses (continued) The following tables present an aging analysis of the loan portfolio by class and past due as of September 30, 2024 and December 31, 2023: Age Analysis of Past Due Loans as of September 30, 2024 Recorded Greater Investment 2024 30-59 Days 60-89 Days than Total Past Total > 90 Days & Past Due Past Due 90 Days Due Current Loans Accruing Commercial $ 56 $ — $ — $ 56 $ 60,286 $ 60,342 $ — Commercial Real Estate: Commercial Mortgages-Owner Occupied 93 — — 93 143,698 143,791 — Commercial Mortgages-Non-Owner Occupied — — — — 189,977 189,977 — Commercial Construction/Land — — — — 22,358 22,358 — Consumer: Consumer Open-End — — — — 47,919 47,919 — Consumer Closed-End — 76 125 201 26,970 27,171 — Residential: Residential Mortgages 438 202 99 739 114,250 114,989 — Residential Consumer Construction/Land — 4 — 4 27,639 27,643 — Total $ 587 $ 282 $ 224 $ 1,093 $ 633,097 $ 634,190 $ — Age Analysis of Past Due Loans as of December 31, 2023 Recorded 2023 Greater Investment 30-59 Days 60-89 Days than Total Past Total > 90 Days & Past Due Past Due 90 Days Due Current Loans Accruing Commercial $ — $ — $ — $ — $ 65,324 $ 65,324 $ — Commercial Real Estate: Commercial Mortgages-Owner Occupied 91 — — 91 131,428 131,519 — Commercial Mortgages-Non-Owner Occupied — — — — 175,344 175,344 — Commercial Construction/Land — — — — 21,966 21,966 — Consumer: Consumer Open-End 357 — — 357 49,925 50,282 — Consumer Closed-End 126 89 — 215 26,020 26,235 — Residential: Residential Mortgages 396 — — 396 106,594 106,990 — Residential Consumer Construction/Land — — — — 31,673 31,673 — Total $ 970 $ 89 $ — $ 1,059 $ 608,274 $ 609,333 $ — Note 8 – Loans and allowance for credit losses (continued) Occasionally, the Bank modifies loans to borrowers experiencing financial difficulties by providing principal forgiveness, term extensions, interest rate reductions or payment deferrals. As the effect of most modifications is already included in the allowance for credit losses due to the measurement methodologies used in its estimate, the allowance for credit losses is typically not adjusted upon modification. When principal forgiveness is provided at modification, the amount forgiven is charged against the allowance for credit losses. There were no loan modifications to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2024 or September 30, 2023. As of September 30, 2024, no previously modified loans have defaulted in the last twelve months. ACL on Unfunded Commitments The Company maintains an allowance for off-balance sheet credit exposures such as unfunded balances for existing lines of credit, commitments to extend future credit, as well as both standby and commercial letters of credit when there is a contractual obligation to extend credit and when this extension of credit is not unconditionally cancellable by the Company. The allowance for off-balance sheet credit exposures is adjusted as a provision for (or recovery of) credit losses in the Consolidated Statements of Income. The estimate includes consideration of the likelihood that funding will occur, which is based on a historical funding study derived from internal information, and an estimate of expected credit losses on commitments expected to be funded over its estimated life, which are the same loss rates that are used in computing the allowance for loan credit losses. The allowance for credit losses for unfunded loan commitments of $ 575,000 at September 30, 2024, is separately classified within Other Liabilities on the Consolidated Balance Sheets. The following table presents the balance and activity in the ACL for unfunded commitments for the three and nine months ended September 30, 2024 and 2023: Allowance for Credit Losses on Unfunded Commitments (in thousands) Balance, June 30, 2024 $ 589 Recovery of credit losses ( 14 ) Balance September 30, 2024 $ 575 Balance, December 31, 2023 $ 665 Recovery of credit losses ( 90 ) Balance September 30, 2024 $ 575 Balance, June 30, 2023 $ 723 Recovery of credit losses ( 33 ) Balance September 30, 2023 $ 690 Balance, December 31, 2022 $ - Adoption of ASU 2016-13 779 Recovery of credit losses ( 89 ) Balance September 30, 2023 $ 690 Note 8 – Loans and allowance for credit losses (continued) Other Real Estate Owned We also classify other real estate owned (OREO) as a nonperforming asset. OREO represents real property owned by the Bank which was acquired through purchase at foreclosure or from the borrower through a deed in lieu of foreclosure. There were no OREO properties on September 30, 2024 and December 31, 2023 . The following table represents the changes in OREO balance during the nine months ended September 30, 2024 and year ended December 31, 2023. OREO Changes Nine Months Ended Year Ended (in thousands) September 30, 2024 December 31, 2023 Balance at the beginning of the year $ — $ 566 Transfers from Loans — — Capitalized costs — — Valuation adjustments — ( 23 ) Sales proceeds — ( 540 ) Loss on sales — ( 3 ) Balance at the end of the year $ — $ — At September 30, 2024 and December 31, 2023, the Company had no consumer mortgage loans secured by residential real estate for which foreclosure was in process. The Company held no residential real estate properties in other real estate owned as of September 30, 2024 and December 31, 2023.

Recent Accounting Pronouncement

Recent Accounting Pronouncements And Other Authoritative Guidance	9 Months Ended
	Sep. 30, 2024
Recent Accounting Pronouncements And Other Authoritative Guidance [Abstract]
Recent Accounting Pronouncements And Other Authoritative Guidance	Note 9 – Recent accounting pronouncements and other authoritative guidance In October 2023, the Financial Accounting Standards Board (FASB) issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative”. This ASU incorporates certain U.S. Securities and Exchange Commission (SEC) disclosure requirements into the FASB Accounting Standards Codification. The amendments in the ASU are expected to clarify or improve disclosure and presentation requirements of a variety of Codification Topics, allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the Codification with the SEC’s regulations. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC removes that related disclosure from its rules. For all other entities, the amendments will be effective two years later. However, if by June 30, 2027, the SEC has not removed the related disclosure from its regulations, the amendments will be removed from the Codification and not become effective for any entity. The Company does not expect the adoption of ASU 2023-06 to have a material impact on its consolidated financial statements. In July 2023, the Financial Accounting Standards Board (FASB) issued ASU 2023-03, “Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718)”. This ASU amends the FASB Accounting Standards Codification for SEC paragraphs pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock. ASU 2023-03 is effective upon addition to the FASB Codification. The adoption of ASU 2023-03 has not had a material impact on The Company’s consolidated financial statements. In November 2023, the FASB amended the Segment Reporting topic in the Accounting Standards Codification to improve disclosures about a public entity’s reportable segments and provide more detailed information about a reportable segment’s expenses. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. Upon adoption, the Company will apply the amendments retrospectively to all prior periods presented in the financial statements. The Company does not expect these amendments to have a material effect on its consolidated financial statements. In December 2023, the FASB amended the Income Taxes topic in the Accounting Standards Codification to improve the transparency of income tax disclosures. The amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company does not expect these amendments to have a material effect on its consolidated financial statements.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 10 - Subsequent Events Subsequent events are events or transactions that occur after the balance sheet date but before financial statements are issued. Recognized subsequent events are events or transactions that provide additional evidence about conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements. Non-recognized subsequent events are events that provide evidence about conditions that did not exist at the date of the balance sheet but arose after that date. Management has reviewed events occurring through the date the financial statements were available to be issued and no other subsequent events occurred requiring accrual or that require disclosure and have not been disclosed in the footnotes to the Company's unaudited consolidated financial statements as of September 30, 2024.

Significant Accounting Polici_2

Significant Accounting Policies And Estimates (Policies)	9 Months Ended
	Sep. 30, 2024
Significant Accounting Policies And Estimates [Abstract]
Basis Of Accounting	The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant changes in the near term relate to the determination of the allowance for credit losses on loans (“ACLL”).
Use of Estimates	Application of the principles of GAAP and practices within the banking industry requires management to make estimates, assumptions, and judgments that affect the amounts reported in the financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the financial statements; accordingly, as this information changes, the financial statements may reflect different estimates, assumptions, and judgments. Certain policies inherently rely more extensively on the use of estimates, assumptions, and judgments and as such may have a greater possibility of producing results that could be materially different than originally reported.
Allowance For Credit Losses - Held-To-Maturity Securities	Allowance for Credit Losses - Held-to-Maturity Securities The primary indicators of credit quality for the Company’s held-to-maturity portfolio are security type and credit rating, which are influenced by a number of factors including obligor cash flow, geography, seniority, among other factors. Currently, the Company’s held-to-maturity securities consist completely of securities covered by the explicit or implied guarantee of the United States government or one of its agencies. Changes in the allowance for credit loss are recorded as provision for (or recovery of) credit losses in the Consolidated Statements of Income. The Company did no t have an allowance for credit losses on held-to-maturity securities as of September 30, 2024 or upon adoption of ASC 326.
Allowance For Credit Losses - Available-For-Sale Securities	Allowance for Credit Losses - Available-for-Sale Securities Management evaluates all available-for-sale securities in an unrealized loss position on a quarterly basis, and more frequently when economic or market conditions warrant such evaluation. If the Company has the intent to sell the security or it is more likely than not that the Company will be required to sell the security, the security is written down to fair value and the entire loss is recorded in earnings. If either of the above criteria is not met, the Company evaluates whether the decline in fair value is the result of credit losses or other factors. In making the assessment, the Company may consider various factors including the extent to which fair value is less than amortized cost, downgrades in the ratings of the security by a rating agency, the failure of the issuer to make scheduled interest or principal payments and adverse conditions specific to the security. If the assessment indicates that a credit loss exists, the present value of cash flows expected to be collected are compared to the amortized cost basis of the security and any deficiency is recorded as an allowance for credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any amount of unrealized loss that has not been recorded through an allowance for credit loss is recognized in other comprehensive income. Changes in the allowance for credit loss are recorded as a provision for (or recovery of) credit losses in the Consolidated Statements of Income. Losses are charged against the allowance for credit loss when management believes an available-for-sale security is confirmed to be uncollectible or when either of the criteria regarding intent or requirement to sell is met. At September 30, 2024, there was no allowance for credit loss related to the available-for-sale portfolio.
Allowance For Credit Losses - Loans	Allowance for Credit Losses - Loans The allowance for loan credit losses represents an amount which, in management’s judgment, is adequate to absorb the lifetime expected losses that may be sustained on outstanding loans at the balance sheet date based on the evaluation of the size and current risk characteristics of the loan portfolio, past events, current conditions, reasonable and supportable forecasts of future economic conditions, and prepayment experience. The allowance for loan credit losses is measured and recorded upon the initial recognition of a financial asset. The allowance for loan credit losses is reduced by charge-offs, net of recoveries of previous losses, and is increased or decreased by a provision for (or recovery of) credit losses, which is recorded in the Consolidated Statements of Income. With the exception of loans related to agriculture which uses the remaining life method, the Company is utilizing a discounted cash flow model to estimate its current expected credit losses. For the purposes of calculating its quantitative reserves, the Company has segmented its loan portfolio based on loans which share similar risk characteristics. Within the quantitative portion of the calculation, the Company utilizes at least one or a combination of loss drivers, which may include unemployment rates and/or gross domestic product (“GDP”), to adjust its loss rates over a reasonable and supportable forecast period of one year. A straight-line reversion technique is used for the following four quarters, at which time the Company reverts to historical averages. To further adjust the allowance for credit losses for expected losses not already included within the quantitative component of the calculation, the Company may consider qualitative factors, including but not limited to: variability in the economic forecast, changes in volume and severity of adversely classified loans, changes in concentrations of credit, changes in the nature and volume of the loan segments, factors related to credit administration, and other idiosyncratic risks not embedded in the data used in the model. Loans that do not share risk characteristics are evaluated on an individual basis. The Company designates individually evaluated loans on nonaccrual status as collateral dependent loans, as well as other loans that management of the Company designates as having higher risk and loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral. These loans do not share common risk characteristics and are not included within the collectively evaluated loans for determining the allowance for credit losses. Under CECL, for collateral dependent loans, the Company has adopted the practical expedient to measure the allowance for credit losses based on the fair value of collateral. The allowance for credit losses is calculated on an individual loan basis based on the shortfall between the fair value of the loan’s collateral, which is adjusted for liquidation costs/discounts, and amortized cost. If the fair value of the collateral exceeds the amortized cost, no allowance is required.
Allowance For Credit Losses – Unfunded Commitments	Allowance for Credit Losses – Unfunded Commitments Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit issued to meet customer financing needs. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancelable, through a charge to provision for (or recovery of) credit losses in the Consolidated Statements of Income. The allowance for credit losses on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using the same methodology as the loan portfolio, taking into consideration the likelihood that funding will occur as well as any third-party guarantees. The allowance for unfunded commitments is included in other liabilities on the Company’s consolidated balance sheets.
Accrued Interest Receivable	Accrued Interest Receivable The Company has elected to exclude accrued interest from the amortized cost basis in its determination of the allowance for credit losses for both loans and held-to-maturity securities, as well as elected the policy to write-off accrued interest receivable directly through the reversal of interest income. Accrued interest totaled approximately $ 1.66 million and $ 1.70 million on loans.
Revenue Recognition	Revenue Recognition All of the Company’s revenue from contracts with customers within the scope of Accounting Standards Codification (ASC) 606 is recognized in non-interest income as presented in its consolidated statements of income. ASC 606 is applicable to noninterest revenue streams such as deposit related fees, interchange fees, merchant income, wealth management fees, and annuity and insurance commissions. For a more detailed discussion of noninterest revenue streams within the scope of ASC 606, s ee “Note 22 – Revenue Recognition” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.
Goodwill	Goodwill Goodwill arises from business combinations and is generally determined as the excess of fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquired entity, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed.

Earnings Per Common Share (EP_2

Earnings Per Common Share (EPS) (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Common Share (EPS) [Abstract]
Earnings Per Share	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net income $ 1,990 $ 2,078 $ 6,326 $ 6,596 Weighted average number of shares outstanding - basic and diluted 4,543,338 4,543,338 4,543,338 4,568,789 Earnings per common share - basic and diluted $ 0.44 $ 0.46 $ 1.39 $ 1.44

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Measurements [Abstract]
Fair Value Assets Measured On Recurring Basis	Carrying Value at September 30, 2024 (in thousands) Quoted Prices Significant in Active Other Significant Balance as of Markets for Observable Unobservable Sept 30, Identical Assets Inputs Inputs Description 2024 (Level 1) (Level 2) (Level 3) US agency obligations $ 70,217 $ - $ 70,217 $ - Mortgage-backed securities 64,697 - 64,697 - Municipals 43,380 - 43,380 - Corporates 14,175 - 14,175 - Total available-for-sale securities $ 192,469 $ - $ 192,469 $ - IRLCs - asset 156 - - 156 Total assets at fair value $ 192,625 $ - $ 192,469 $ 156 Carrying Value at December 31, 2023 (in thousands) Quoted Prices Significant in Active Other Significant Balance as of Markets for Observable Unobservable Dec 31, Identical Assets Inputs Inputs Description 2023 (Level 1) (Level 2) (Level 3) US Treasuries $ 4,947 $ - $ 4,947 $ - US agency obligations 60,955 - 60,955 - Mortgage-backed securities 95,079 - 95,079 - Municipals 40,789 - 40,789 - Corporates 14,740 - 14,740 - Total available-for-sale securities $ 216,510 $ - $ 216,510 $ - IRLCs - asset 129 - - 129 Total assets at fair value $ 216,639 $ - $ 216,510 $ 129
Quantitative Information About Assets Measured At Fair Value Level	Quantitative information about Level 3 Fair Value Measurements for September 30, 2024 (dollars in thousands) Fair Value Valuation Technique(s) Unobservable Input Range (Weighted Average) (1) Assets IRLCs – asset $ 156 Market approach Range of pull through rate 70 % - 100 % ( 85 %) (1) Weighted based on the relative value of the instruments Quantitative information about Level 3 Fair Value Measurements for December 31, 2023 (dollars in thousands) Fair Value Valuation Technique(s) Unobservable Input Range (Weighted Average) (1) Assets IRLCs - asset $ 129 Market approach Range of pull through rate 70 % - 100 % ( 85 %) (1) Weighted based on the relative value of the instruments
Fair Value Carrying And Notional Amounts	Fair Value Measurements at September 30, 2024 using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Carrying Identical Assets Inputs Inputs Assets Amounts (Level 1) (Level 2) (Level 3) Balance Cash and due from banks $ 22,692 $ 22,692 $ - $ - $ 22,692 Federal funds sold 86,515 86,515 - - 86,515 Securities Available-for-sale 192,469 - 192,469 - 192,469 Held-to-maturity, net 3,610 - 3,328 - 3,328 Restricted stock 1,821 - 1,821 - 1,821 Loans, net (1) 627,112 - - 606,464 606,464 Loans held for sale 3,239 - 3,239 - 3,239 Interest receivable 2,697 - 2,697 - 2,697 Cash value - bank owned life insurance 22,716 - 22,716 - 22,716 Derivatives - IRLCs 156 - - 156 156 Liabilities Deposits $ 907,610 $ - $ 839,366 $ - $ 839,366 Capital notes 10,046 - 9,989 - 9,989 Other borrowings 9,444 - 9,481 - 9,481 Interest payable 758 - 758 - 758 Fair Value Measurements at December 31, 2023 using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Carrying Identical Assets Inputs Inputs Assets Amounts (Level 1) (Level 2) (Level 3) Balance Cash and due from banks $ 25,613 $ 25,613 $ - $ - $ 25,613 Federal funds sold 49,225 49,225 - - 49,225 Securities Available-for-sale 216,510 - 216,510 - 216,510 Held-to-maturity 3,622 - 3,231 - 3,231 Restricted stock 1,541 - 1,541 - 1,541 Loans, net (1) 601,921 - - 566,655 566,655 Loans held for sale 1,258 - 1,258 - 1,258 Interest receivable 2,835 - 2,835 - 2,835 Cash value - bank owned life insurance 21,586 - 21,586 - 21,586 Derivatives - IRLCs 129 - - 129 129 Liabilities Deposits $ 878,459 $ - $ 876,846 $ - $ 876,846 Capital notes 10,042 - 9,854 - 9,854 Other borrowings 9,890 - 9,861 - 9,861 Interest payable 480 - 480 - 480 (1) Carrying amount is net of unearned income and the ACLL.

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Securities [Abstract]
Summary Of Securities Held-To-Maturity And Securities Available-For-Sale	September 30, 2024 Amortized Gross Unrealized Fair Cost Gains Losses Value Held-to-maturity U.S. agency obligations $ 3,610 $ — $ ( 282 ) $ 3,328 Available-for-sale U.S. agency obligations $ 75,352 $ 274 $ ( 5,409 ) $ 70,217 Mortgage-backed securities 72,395 61 ( 7,759 ) 64,697 Municipals 51,718 56 ( 8,394 ) 43,380 Corporates 15,513 — ( 1,338 ) 14,175 $ 214,978 $ 391 $ ( 22,900 ) $ 192,469 December 31, 2023 Amortized Gross Unrealized Fair Cost Gains Losses Value Held-to-maturity U.S. agency obligations $ 3,622 $ — $ ( 391 ) $ 3,231 Available-for-sale U.S. Treasuries $ 4,985 $ — $ ( 38 ) $ 4,947 U.S. agency obligations 68,515 — ( 7,560 ) 60,955 Mortgage-backed securities 103,992 608 ( 9,521 ) 95,079 Municipals 50,856 — ( 10,067 ) 40,789 Corporates 15,523 — ( 783 ) 14,740 $ 243,871 $ 608 $ ( 27,969 ) $ 216,510
Gross Unrealized Losses And Fair Value Of The Bank’s Investments	September 30, 2024 Less than 12 months More than 12 months Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Available-for-sale U.S. agency obligations $ — $ — $ 62,867 $ 5,409 $ 62,867 $ 5,409 Mortgage-backed securities 3,073 38 58,764 7,721 61,837 7,759 Municipals — — 42,379 8,394 42,379 8,394 Corporates 7,310 689 6,865 649 14,175 1,338 $ 10,383 $ 727 $ 170,875 $ 22,173 $ 181,258 $ 22,900 December 31, 2023 Less than 12 months More than 12 months Total Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses Available-for-sale U.S. Treasuries — — 4,947 38 4,947 38 U.S. agency obligations — — 60,955 7,560 60,955 7,560 Mortgage-backed securities — — 62,242 9,521 62,242 9,521 Municipals 1,799 25 38,990 10,042 40,789 10,067 Corporates — — 6,740 783 6,740 783 $ 1,799 $ 25 $ 173,874 $ 27,944 $ 175,673 $ 27,969
Contractual Maturities Of Investment Securities	Investment Portfolio Maturities (in thousands): September 30, 2024 Amortized Costs Fair Value Held-to-maturity: Due in one year or less $ - $ - Due after one year through five years - - Due after five years through ten years 2,420 2,270 Due after ten years 1,190 1,058 Total securities Held-to-maturity $ 3,610 $ 3,328 Amortized Costs Fair Value Available-for-sale: Due in one year or less $ 14,520 $ 14,309 Due after one year through five years 40,249 37,643 Due after five years through ten years 61,910 55,795 Due after ten years 98,299 84,722 Total securities Available-for-sale $ 214,978 $ 192,469

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended
	Sep. 30, 2024
Business Segments [Abstract]
Schedule Of Segment Reporting Information, By Segment	Business Segments Investment Community Advisory Banking Mortgage Services Total For the three months ended September 30, 2024 Net interest income $ 7,509 $ - $ - $ 7,509 Provision for credit losses 92 - - 92 Net interest income after recovery of provision for credit losses 7,417 - - 7,417 Noninterest income 1,034 1,326 1,463 3,823 Noninterest expenses 7,029 967 780 8,776 Income before income taxes 1,422 359 683 2,464 Income tax expense 255 76 143 474 Net income $ 1,167 $ 283 $ 540 $ 1,990 Total assets $ 993,406 $ 3,714 $ 10,943 $ 1,008,063 For the three months ended September 30, 2023 Net interest income $ 7,364 $ - $ - $ 7,364 Recovery of provision for credit losses ( 164 ) - - ( 164 ) Net interest income after recovery of provision for credit losses 7,528 - - 7,528 Noninterest income 1,162 989 1,050 3,201 Noninterest expenses 6,661 1,073 406 8,140 Income (loss) before income taxes 2,029 ( 84 ) 644 2,589 Income tax expense (benefit) 393 ( 17 ) 135 511 Net income (loss) $ 1,636 $ ( 67 ) $ 509 $ 2,078 Total assets $ 945,407 $ 3,781 $ 11,699 $ 960,887 Investment Community Advisory Banking Mortgage Services Total For the nine months ended September 30, 2024 Net interest income $ 21,550 $ - $ - $ 21,550 Recovery of provision for credit losses ( 584 ) - - ( 584 ) Net interest income after recovery of provision for credit losses 22,134 - - 22,134 Noninterest income 4,212 3,526 3,583 11,321 Noninterest expenses 20,815 2,785 2,002 25,602 Income before income taxes 5,531 741 1,581 7,853 Income tax expense 1,039 156 332 1,527 Net income $ 4,492 $ 585 $ 1,249 $ 6,326 Total assets $ 993,406 $ 3,714 $ 10,943 $ 1,008,063 For the nine months ended September 30, 2023 Net interest income $ 22,351 $ - $ - $ 22,351 Recovery of provision for credit losses ( 278 ) - - ( 278 ) Net interest income after recovery of provision for credit losses 22,629 - - 22,629 Noninterest income 3,526 3,065 3,098 9,689 Noninterest expenses 19,751 2,705 1,635 24,091 Income before income taxes 6,404 360 1,463 8,227 Income tax expense 1,248 76 307 1,631 Net income $ 5,156 $ 284 $ 1,156 $ 6,596 Total assets $ 945,407 $ 3,781 $ 11,699 $ 960,887

Loans And Allowance For Credi_2

Loans And Allowance For Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2024
Loans And Allowance For Credit Losses [Abstract]
Summary Of Loans, Net	As of As of September 30, 2024 December 31, 2023 Commercial $ 60,342 $ 65,324 Commercial Real Estate: Commercial Mortgages-Owner Occupied 143,791 131,519 Commercial Mortgages-Non-Owner Occupied 189,977 175,344 Commercial Construction/Land 22,358 21,966 Consumer: Consumer Open-End 47,919 50,282 Consumer Closed-End 27,171 26,235 Residential: Residential Mortgages 114,989 106,990 Residential Consumer Construction/Land 27,643 31,673 Total loans $ 634,190 $ 609,333 Less allowance for credit losses 7,078 7,412 Net loans $ 627,112 $ 601,921
Amortized Cost Basis Of Collateral Dependent Loans	Collateral Dependent Loans September 30, 2024 (dollars in thousands) Business/Other Assets Real Estate Commercial $ 3,866 $ - Commercial Real Estate - 8,409 Consumer - 605 Residential - 1,261 Total $ 3,866 $ 10,275 Collateral Dependent Loans December 31, 2023 (dollars in thousands) Business/Other Assets Real Estate Commercial $ 313 $ - Commercial Real Estate - 3,566 Consumer - 329 Residential - 1,105 Total $ 313 $ 5,000
Allowance For Credit Losses And Recorded Investment In Loans	Allowance for Credit Losses (dollars in thousands) As of and For the Three Months Ended September 30, 2024 Commercial 2024 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, June 30, 2024 $ 606 $ 3,748 $ 897 $ 1,700 $ 6,951 Charge-Offs - - - - - Recoveries 1 2 18 - 21 Provision for (recovery of) ( 118 ) 165 ( 17 ) 76 106 Ending Balance, September 30, 2024 $ 489 $ 3,915 $ 898 $ 1,776 $ 7,078 As of and For the Nine Months Ended September 30, 2024 (dollars in thousands) Commercial 2024 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, December 31, 2023 $ 514 $ 3,985 $ 1,093 $ 1,820 $ 7,412 Charge-Offs ( 8 ) - ( 76 ) - ( 84 ) Recoveries 199 6 38 1 244 Recovery of ( 216 ) ( 76 ) ( 157 ) ( 45 ) ( 494 ) Ending Balance, September 30, 2024 $ 489 $ 3,915 $ 898 $ 1,776 $ 7,078 Allowance for Credit Losses (dollars in thousands) As of and For the Three Months Ended September 30, 2023 Commercial 2023 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, June 30, 2023 $ 571 $ 4,052 $ 1,161 $ 1,802 $ 7,586 Charge-Offs ( 120 ) - ( 24 ) - ( 144 ) Recoveries 2 1 3 2 8 Provision for (recovery of) 59 ( 90 ) ( 34 ) ( 65 ) ( 130 ) Ending Balance, September 30, 2023 $ 512 $ 3,963 $ 1,106 $ 1,739 $ 7,320 As of and For the Nine Months Ended September 30, 2023 (dollars in thousands) Commercial 2023 Commercial Real Estate Consumer Residential Total Allowance for Credit Losses: Beginning Balance, December 31, 2022 $ 1,102 $ 2,902 $ 904 $ 1,351 $ 6,259 Adoption of ASU 2016-13 ( 526 ) 1,157 257 357 1,245 Charge-Offs ( 137 ) - ( 56 ) ( 3 ) ( 196 ) Recoveries 50 91 42 17 200 Provision for (recovery of) 23 ( 187 ) ( 41 ) 17 ( 188 ) Ending Balance, September 30, 2023 $ 512 $ 3,963 $ 1,106 $ 1,739 $ 7,320
Amortized Cost Basis By Origination Year	Term Loans Amortized Cost Basis by Origination Year 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Commercial: Risk Rating Pass $ 8,413 $ 3,897 $ 3,677 $ 7,693 $ 1,419 $ 13,805 $ 16,780 $ 29 $ 55,713 Special Mention 68 - 45 84 121 2 384 - 704 Substandard - 933 14 220 - 106 2,477 175 3,925 Total $ 8,481 $ 4,830 $ 3,736 $ 7,997 $ 1,540 $ 13,913 $ 19,641 $ 204 $ 60,342 Commercial Real Estate: Commercial Mort. - Owner Occupied Risk Rating Pass $ 20,272 $ 9,132 $ 21,849 $ 40,684 $ 7,271 $ 36,987 $ 826 $ 155 $ 137,176 Special Mention - - - - - 700 - - 700 Substandard - 93 - 2,945 44 2,833 - - 5,915 Total $ 20,272 $ 9,225 $ 21,849 $ 43,629 $ 7,315 $ 40,520 $ 826 $ 155 $ 143,791 Commercial Mort. - Non-Owner Occupied Risk Rating Pass $ 32,420 $ 12,360 $ 49,899 $ 27,855 $ 9,828 $ 50,634 $ 5,808 $ - $ 188,804 Special Mention - - - - - - - - - Substandard - - - - 1,173 - - - 1,173 Total $ 32,420 $ 12,360 $ 49,899 $ 27,855 $ 11,001 $ 50,634 $ 5,808 $ - $ 189,977 Commercial Construction/Land Risk Rating Pass $ 3,906 $ 2,804 $ 774 $ 9,577 $ 2,035 $ 1,038 $ 904 $ - $ 21,038 Special Mention - - - - - - - - - Substandard - - 957 363 - - - - 1,320 Total $ 3,906 $ 2,804 $ 1,731 $ 9,940 $ 2,035 $ 1,038 $ 904 $ - $ 22,358 Consumer: Consumer - Open-End Risk Rating Pass $ - $ - $ - $ - $ - $ - $ 46,021 $ 1,471 $ 47,492 Special Mention - - - - - - - - - Substandard - - - - - - 427 - 427 Total $ - $ - $ - $ - $ - $ - $ 46,448 $ 1,471 $ 47,919 Consumer - Closed-End Risk Rating Pass $ 4,413 $ 4,757 $ 9,907 $ 426 $ 434 $ 6,795 $ - $ - $ 26,732 Special Mention - - - - - - - - - Substandard 38.00 - 209 - - 192 - - 439 Total $ 4,451 $ 4,757 $ 10,116 $ 426 $ 434 $ 6,987 $ - $ - $ 27,171 Residential: Residential Mortgages Risk Rating Pass $ 17,828 $ 24,198 $ 23,223 $ 9,166 $ 8,551 $ 30,003 $ - $ - $ 112,969 Special Mention - - - - - 398 - - 398 Substandard - - 270 - 103 1,249 - - 1,622 Total $ 17,828 $ 24,198 $ 23,493 $ 9,166 $ 8,654 $ 31,650 $ - $ - $ 114,989 Residential Consumer Constr./Land Risk Rating Pass $ 9,853 $ 8,854 $ 2,908 $ 1,201 $ 859 $ 3,968 $ - $ - $ 27,643 Special Mention - - - - - - - - - Substandard - - - - - - - - - Total $ 9,853 $ 8,854 $ 2,908 $ 1,201 $ 859 $ 3,968 $ - $ - $ 27,643 Totals: Risk Rating Pass $ 97,105 $ 66,002 $ 112,237 $ 96,602 $ 30,397 $ 143,230 $ 70,339 $ 1,655 $ 617,567 Special Mention 68 - 45 84 121 1,100 384 - 1,802 Substandard 38 1,026 1,450 3,528 1,320 4,380 2,904 175 14,821 Total $ 97,211 $ 67,028 $ 113,732 $ 100,214 $ 31,838 $ 148,710 $ 73,627 $ 1,830 $ 634,190 Note 8 – Loans and allowance for credit losses (continued) The table below details the amortized cost of the classes of loans by credit quality indicator and year of origination as of December 31, 2023. Term Loans Amortized Cost Basis by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Commercial Risk Rating Pass $ 6,086 $ 4,559 $ 9,091 $ 6,067 $ 2,754 $ 18,429 $ 17,302 $ 39 $ 64,327 Special Mention 100 - - 132 - - 382 - 614 Substandard - 18 51 - 6 127 - 181 383 Total $ 6,186 $ 4,577 $ 9,142 $ 6,199 $ 2,760 $ 18,556 $ 17,684 $ 220 $ 65,324 Commercial Real Estate: Commercial Mort. - Owner Occupied Risk Rating Pass $ 10,260 $ 23,120 $ 45,838 $ 7,972 $ 8,988 $ 31,254 $ 1,471 $ 159 $ 129,062 Special Mention - - - - - 456 - - 456 Substandard 94 - - 45 283 1,579 - - 2,001 Total $ 10,354 $ 23,120 $ 45,838 $ 8,017 $ 9,271 $ 33,289 $ 1,471 $ 159 $ 131,519 Commercial Mort. - Non-Owner Occupied Risk Rating Pass $ 13,069 $ 52,341 $ 35,419 $ 10,210 $ 4,397 $ 52,583 $ 6,152 $ - $ 174,171 Special Mention - - - - - - - - - Substandard - - - 1,173 - - - - 1,173 Total $ 13,069 $ 52,341 $ 35,419 $ 11,383 $ 4,397 $ 52,583 $ 6,152 $ - $ 175,344 Commercial Construction/Land Risk Rating Pass $ 1,848 $ 3,157 $ 9,869 $ 2,842 $ 628 $ 463 $ 2,768 $ - $ 21,575 Special Mention - - - - - - - - - Substandard - - 391 - - - - - 391 Total $ 1,848 $ 3,157 $ 10,260 $ 2,842 $ 628 $ 463 $ 2,768 $ - $ 21,966 Consumer: Consumer - Open-End Risk Rating Pass $ - $ - $ - $ - $ - $ - $ 48,576 $ 1,466 $ 50,042 Special Mention - - - - - - - - - Substandard - - - - - - 240 - 240 Total $ - $ - $ - $ - $ - $ - $ 48,816 $ 1,466 $ 50,282 Consumer - Closed-End Risk Rating Pass $ 5,587 $ 11,121 $ 588 $ 529 $ 7,647 $ 601 $ - $ - $ 26,073 Special Mention - - - 14 - - - - 14 Substandard - - - - 32 116 - - 148 Total $ 5,587 $ 11,121 $ 588 $ 543 $ 7,679 $ 717 $ - $ - $ 26,235 Residential: Residential Mortgages Risk Rating Pass $ 26,854 $ 24,740 $ 10,220 $ 9,007 $ 7,161 $ 25,935 $ - $ - $ 103,917 Special Mention - - - - - 1,687 - - 1,687 Substandard - - - 105 54 1,227 - - 1,386 Total $ 26,854 $ 24,740 $ 10,220 $ 9,112 $ 7,215 $ 28,849 $ - $ - $ 106,990 Residential Consumer Construction/Land Risk Rating Pass $ 10,762 $ 11,341 $ 3,821 $ 1,414 $ 1,896 $ 2,417 $ - $ - $ 31,651 Special Mention - - 22 - - - - - 22 Substandard - - - - - - - - - Total $ 10,762 $ 11,341 $ 3,843 $ 1,414 $ 1,896 $ 2,417 $ - $ - $ 31,673 Totals: Risk Rating Pass $ 74,466 $ 130,379 $ 114,846 $ 38,041 $ 33,471 $ 131,682 $ 76,269 $ 1,664 $ 600,818 Special Mention 100 - 22 146 - 2,143 382 - 2,793 Substandard 94 18 442 1,323 375 3,049 240 181 5,722 Total $ 74,660 $ 130,397 $ 115,310 $ 39,510 $ 33,846 $ 136,874 $ 76,891 $ 1,845 $ 609,333
Gross Charge-Offs By Origination Year	Current Period Gross Charge-Offs by Origination Year (in thousands) As of September 30, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total Revolving Loans Converted to Term Commercial $ - $ 8 $ - $ - $ - $ - $ - $ 8 $ - Commercial Real Estate: Commercial Mortgages-Owner Occupied - - - - - - - - - Commercial Mortgages-Non-Owner Occupied - - - - - - - - - Commercial Construction/Land - - - - - - - - - Consumer: Consumer Open-End - - - - - 2 - 2 - Consumer Closed-End - - 74 - - - - 74 - Residential: Residential Mortgages - - - - - - - - - Residential Consumer Construction/Land - - - - - - - - - Total $ - $ 8 $ 74 $ - $ - $ 2 $ - $ 84 $ - As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Revolving Loans Converted to Term Commercial $ - $ - $ - $ 17 $ - $ 132 $ - $ 149 $ - Commercial Real Estate: Commercial Mortgages-Owner Occupied - - - - - - - - - Commercial Mortgages-Non-Owner Occupied - - - - - - - - - Commercial Construction/Land - - - - - - - - - Consumer: Consumer Open-End - - - - - 6 7 13 - Consumer Closed-End 19 33 19 - - - - 71 - Residential: Residential Mortgages - - - - - 3 - 3 - Residential Consumer Construction/Land - - - - - - - - - Total $ 19 $ 33 $ 19 $ 17 $ - $ 141 $ 7 $ 236 $ -
Loans On Non-Accrual Status	September 30, 2024 Nonaccrual Loans With No Allowance With an Allowance Total Commercial $ 399 $ - $ 399 Commercial Real Estate: Commercial Construction/Land 363 - 363 Consumer: Consumer Closed-End 263 - 263 Residential Mortgages 270 - 270 Total $ 1,295 $ - $ 1,295 December 31, 2023 Nonaccrual Loans With No Allowance With an Allowance Total Commercial Real Estate: Commercial Construction/Land $ 391 - $ 391
Age Analysis Of Past Due Financing Receivables	Age Analysis of Past Due Loans as of September 30, 2024 Recorded Greater Investment 2024 30-59 Days 60-89 Days than Total Past Total > 90 Days & Past Due Past Due 90 Days Due Current Loans Accruing Commercial $ 56 $ — $ — $ 56 $ 60,286 $ 60,342 $ — Commercial Real Estate: Commercial Mortgages-Owner Occupied 93 — — 93 143,698 143,791 — Commercial Mortgages-Non-Owner Occupied — — — — 189,977 189,977 — Commercial Construction/Land — — — — 22,358 22,358 — Consumer: Consumer Open-End — — — — 47,919 47,919 — Consumer Closed-End — 76 125 201 26,970 27,171 — Residential: Residential Mortgages 438 202 99 739 114,250 114,989 — Residential Consumer Construction/Land — 4 — 4 27,639 27,643 — Total $ 587 $ 282 $ 224 $ 1,093 $ 633,097 $ 634,190 $ — Age Analysis of Past Due Loans as of December 31, 2023 Recorded 2023 Greater Investment 30-59 Days 60-89 Days than Total Past Total > 90 Days & Past Due Past Due 90 Days Due Current Loans Accruing Commercial $ — $ — $ — $ — $ 65,324 $ 65,324 $ — Commercial Real Estate: Commercial Mortgages-Owner Occupied 91 — — 91 131,428 131,519 — Commercial Mortgages-Non-Owner Occupied — — — — 175,344 175,344 — Commercial Construction/Land — — — — 21,966 21,966 — Consumer: Consumer Open-End 357 — — 357 49,925 50,282 — Consumer Closed-End 126 89 — 215 26,020 26,235 — Residential: Residential Mortgages 396 — — 396 106,594 106,990 — Residential Consumer Construction/Land — — — — 31,673 31,673 — Total $ 970 $ 89 $ — $ 1,059 $ 608,274 $ 609,333 $ —
Allowance For Credit Losses On Unfunded Commitments	Allowance for Credit Losses on Unfunded Commitments (in thousands) Balance, June 30, 2024 $ 589 Recovery of credit losses ( 14 ) Balance September 30, 2024 $ 575 Balance, December 31, 2023 $ 665 Recovery of credit losses ( 90 ) Balance September 30, 2024 $ 575 Balance, June 30, 2023 $ 723 Recovery of credit losses ( 33 ) Balance September 30, 2023 $ 690 Balance, December 31, 2022 $ - Adoption of ASU 2016-13 779 Recovery of credit losses ( 89 ) Balance September 30, 2023 $ 690
Changes In OREO Balance	OREO Changes Nine Months Ended Year Ended (in thousands) September 30, 2024 December 31, 2023 Balance at the beginning of the year $ — $ 566 Transfers from Loans — — Capitalized costs — — Valuation adjustments — ( 23 ) Sales proceeds — ( 540 ) Loss on sales — ( 3 ) Balance at the end of the year $ — $ —

Basis Of Presentation (Narrativ

Basis Of Presentation (Narrative) (Details)	9 Months Ended
	Sep. 30, 2024 item
Basis Of Presentation [Abstract]
Number of jurisdictions	7

Significant Accounting Polici_3

Significant Accounting Policies And Estimates (Narrative) (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for credit losses on held-to-maturity securities	$ 0	$ 0
Allowance for credit losses on available for sale securities	0
Interest Receivable	2,697,000	2,835,000
Available-For-Sale Debt And Held-To-Maturity Securities [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Interest Receivable	1,040,000	1,150,000
Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Interest Receivable	$ 1,660,000	$ 1,700,000

Earnings Per Common Share (EP_3

Earnings Per Common Share (EPS) (Narrative) (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Common Share (EPS) [Abstract]
Options excluded from calculating diluted EPS because their effect was anti-dilutive	0	0

Earnings Per Common Share (EP_4

Earnings Per Common Share (EPS) (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Common Share (EPS) [Abstract]
Net Income	$ 1,990	$ 2,148	$ 2,188	$ 2,078	$ 2,534	$ 1,984	$ 6,326	$ 6,596
Weighted average number of shares outstanding - basic	4,543,338			4,543,338			4,543,338	4,568,789
Weighted average shares outstanding – diluted	4,543,338			4,543,338			4,543,338	4,568,789
Earnings per common share – basic	$ 0.44			$ 0.46			$ 1.39	$ 1.44
Earnings per common share – diluted	$ 0.44			$ 0.46			$ 1.39	$ 1.44

Stock Based Compensation (Narra

Stock Based Compensation (Narrative) (Details) - The 2018 Incentive Plan [Member] - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	May 15, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding options	0		0
Shares granted	0	0
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized				250,000

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	$ 0	$ 0	$ 566,000
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value adjustment	0
Fair Value, Nonrecurring [Member] | OREO [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans held for sale, fair value adjustment	$ 0

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Value Assets Measured On Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	$ 192,469	$ 216,510
IRLCs - asset	156	129
Total assets at fair value	$ 192,625	216,639
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	$ 192,469	216,510
Total assets at fair value	192,469	216,510
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
IRLCs - asset	156	129
Total assets at fair value	156	129
U.S. Treasuries [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value		4,947
U.S. Treasuries [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value		4,947
U.S. Agency Obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	70,217	60,955
U.S. Agency Obligations [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	70,217	60,955
Mortgage-Backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	64,697	95,079
Mortgage-Backed Securities [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	64,697	95,079
Municipals [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	43,380	40,789
Municipals [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	43,380	40,789
Corporates [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	14,175	14,740
Corporates [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Securities available-for-sale, at fair value	$ 14,175	$ 14,740

Fair Value Measurements (Quanti

Fair Value Measurements (Quantitative Information About Assets Measured At Fair Value Level ) (Details) $ in Thousands	Sep. 30, 2024 USD ($) item	Dec. 31, 2023 USD ($) item
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Fair Value | $	$ 192,625	$ 216,639
Significant Unobservable Inputs (Level 3) [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Fair Value | $	156	129
IRLCs - Asset [Member] | Fair Value, Recurring [Member] | Valuation, Market Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Range Of Pull Through Rate [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Fair Value | $	$ 156	$ 129
IRLCs - Asset [Member] | Fair Value, Recurring [Member] | Minimum [Member] | Valuation, Market Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Range Of Pull Through Rate [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Range (Weighted Average) | item	0.70	0.70
IRLCs - Asset [Member] | Fair Value, Recurring [Member] | Maximum [Member] | Valuation, Market Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Range Of Pull Through Rate [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Range (Weighted Average) | item	1	1
IRLCs - Asset [Member] | Fair Value, Recurring [Member] | Weighted Average [Member] | Valuation, Market Approach [Member] | Significant Unobservable Inputs (Level 3) [Member] | Measurement Input, Range Of Pull Through Rate [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Range (Weighted Average) | item	0.85	0.85

Fair Value Measurements (Fair_2

Fair Value Measurements (Fair Value Carrying And Notional Amounts) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	$ 22,692	$ 25,613
Federal funds sold	86,515	49,225
Available-for-sale Securities, Debt Securities	192,469	216,510
Held-to-maturity	3,610	3,622
Restricted stock	1,821	1,541
Loans held for sale	3,239	1,258
Interest receivable	2,697	2,835
Cash value - bank owned life insurance	22,716	21,586
Derivatives	156	129
Other borrowings	9,444	9,890
Interest payable	758	480
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	22,692	25,613
Federal funds sold	86,515	49,225
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available-for-sale Securities, Debt Securities	192,469	216,510
Held-to-maturity	3,328	3,231
Restricted stock	1,821	1,541
Loans held for sale	3,239	1,258
Interest receivable	2,697	2,835
Cash value - bank owned life insurance	22,716	21,586
Deposits	839,366	876,846
Capital notes	9,989	9,854
Other borrowings	9,481	9,861
Interest payable	758	480
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans, net	606,464	566,655
Derivatives	156	129
Carrying Amounts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	22,692	25,613
Federal funds sold	86,515	49,225
Available-for-sale Securities, Debt Securities	192,469	216,510
Held-to-maturity	3,610	3,622
Restricted stock	1,821	1,541
Loans, net	627,112	601,921
Loans held for sale	3,239	1,258
Interest receivable	2,697	2,835
Cash value - bank owned life insurance	22,716	21,586
Derivatives	156	129
Deposits	907,610	878,459
Capital notes	10,046	10,042
Other borrowings	9,444	9,890
Interest payable	758	480
Fair Values [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and due from banks	22,692	25,613
Federal funds sold	86,515	49,225
Available-for-sale Securities, Debt Securities	192,469	216,510
Held-to-maturity	3,328	3,231
Restricted stock	1,821	1,541
Loans, net	606,464	566,655
Loans held for sale	3,239	1,258
Interest receivable	2,697	2,835
Cash value - bank owned life insurance	22,716	21,586
Derivatives	156	129
Deposits	839,366	876,846
Capital notes	9,989	9,854
Other borrowings	9,481	9,861
Interest payable	$ 758	$ 480

Securities (Narrative) (Details

Securities (Narrative) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) security	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Marketable Securities [Line Items]
Number of securities past due or on nonaccrual			0
Securities evaluated for other than temporary impairment	121		121
Available-for-sale Securities Pledged as Collateral | $	$ 46,865,000		$ 46,865,000
Net gain from sale of available-for-sale securities | $	42,000		82,000
Available for sale securities in an unrealized loss position for credit related impairment | $			0
Debt securities, available-for-sale, allowance for credit Loss | $	0		0
Allowance for credit losses on held-to-maturity securities | $	0		0		$ 0
Proceeds from sale of securities available-for-sale | $	$ 8,754,000	$ 0	$ 30,298,000	$ 0
Publicly Traded Domestic Corporations [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	13		13
U.S. Agency Obligations [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	55		55
Municipals [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	53		53
Non-rated [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	6		6
S&P Rated AAA [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	28		28
S&P Rated AA [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	81		81
S&P Rated A [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	3		3
S&P Rated BBB [Member]
Marketable Securities [Line Items]
Securities evaluated for other than temporary impairment	3		3

Securities (Summary Of Securiti

Securities (Summary Of Securities Held-To-Maturity And Securities Available-For-Sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Marketable Securities [Line Items]
Total securities Held-to-maturity, Amortized Costs	$ 3,610	$ 3,622
Held-to-Maturity, Fair Value	3,328	3,231
Total securities Available-for-sale, Amortized Cost	214,978	243,871
Available-for-Sale, Gross Unrealized Gains	391	608
Available-for-Sale, Gross Unrealized Losses	(22,900)	(27,969)
Available-for-sale, Fair Value	192,469	216,510
U.S. Treasuries [Member]
Marketable Securities [Line Items]
Total securities Available-for-sale, Amortized Cost		4,985
Available-for-Sale, Gross Unrealized Losses		(38)
Available-for-sale, Fair Value		4,947
U.S. Agency Obligations [Member]
Marketable Securities [Line Items]
Total securities Held-to-maturity, Amortized Costs	3,610	3,622
Held-to-maturity, Gross Unrealized Losses	(282)	(391)
Held-to-Maturity, Fair Value	3,328	3,231
Total securities Available-for-sale, Amortized Cost	75,352	68,515
Available-for-Sale, Gross Unrealized Gains	274
Available-for-Sale, Gross Unrealized Losses	(5,409)	(7,560)
Available-for-sale, Fair Value	70,217	60,955
Mortgage-Backed Securities [Member]
Marketable Securities [Line Items]
Total securities Available-for-sale, Amortized Cost	72,395	103,992
Available-for-Sale, Gross Unrealized Gains	61	608
Available-for-Sale, Gross Unrealized Losses	(7,759)	(9,521)
Available-for-sale, Fair Value	64,697	95,079
Municipals [Member]
Marketable Securities [Line Items]
Total securities Available-for-sale, Amortized Cost	51,718	50,856
Available-for-Sale, Gross Unrealized Gains	56
Available-for-Sale, Gross Unrealized Losses	(8,394)	(10,067)
Available-for-sale, Fair Value	43,380	40,789
Corporates [Member]
Marketable Securities [Line Items]
Total securities Available-for-sale, Amortized Cost	15,513	15,523
Available-for-Sale, Gross Unrealized Losses	(1,338)	(783)
Available-for-sale, Fair Value	$ 14,175	$ 14,740

Securities (Gross Unrealized Lo

Securities (Gross Unrealized Losses And Fair Value Of The Bank’s Investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Marketable Securities [Line Items]
Fair Value, Less than 12 months	$ 10,383	$ 1,799
Fair Value, More than 12 months	170,875	173,874
Fair Value, Total	181,258	175,673
Unrealized Losses, Less than 12 months	727	25
Unrealized Losses, More than 12 months	22,173	27,944
Unrealized Losses, Total	22,900	27,969
U.S. Treasuries [Member]
Marketable Securities [Line Items]
Fair Value, More than 12 months		4,947
Fair Value, Total		4,947
Unrealized Losses, More than 12 months		38
Unrealized Losses, Total		38
U.S. Agency Obligations [Member]
Marketable Securities [Line Items]
Fair Value, More than 12 months	62,867	60,955
Fair Value, Total	62,867	60,955
Unrealized Losses, More than 12 months	5,409	7,560
Unrealized Losses, Total	5,409	7,560
Mortgage-Backed Securities [Member]
Marketable Securities [Line Items]
Fair Value, Less than 12 months	3,073
Fair Value, More than 12 months	58,764	62,242
Fair Value, Total	61,837	62,242
Unrealized Losses, Less than 12 months	38
Unrealized Losses, More than 12 months	7,721	9,521
Unrealized Losses, Total	7,759	9,521
Municipals [Member]
Marketable Securities [Line Items]
Fair Value, Less than 12 months		1,799
Fair Value, More than 12 months	42,379	38,990
Fair Value, Total	42,379	40,789
Unrealized Losses, Less than 12 months		25
Unrealized Losses, More than 12 months	8,394	10,042
Unrealized Losses, Total	8,394	10,067
Corporates [Member]
Marketable Securities [Line Items]
Fair Value, Less than 12 months	7,310
Fair Value, More than 12 months	6,865	6,740
Fair Value, Total	14,175	6,740
Unrealized Losses, Less than 12 months	689
Unrealized Losses, More than 12 months	649	783
Unrealized Losses, Total	$ 1,338	$ 783

Securities (Contractual Maturit

Securities (Contractual Maturities Of Investment Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Securities [Abstract]
Held-to-Maturity, Amortized Cost, Due after five years through ten years	$ 2,420
Held-to-Maturity, Amortized Cost, Due after ten years	1,190
Total securities Held-to-maturity, Amortized Costs	3,610	$ 3,622
Held-to-Maturity, Fair Values, Due after five years through ten years	2,270
Held-to-Maturity, Fair Values, Due after ten years	1,058
Total securities Held-to-Maturity, Fair Value	3,328	3,231
Available-for-Sale, Amortized Cost, Due in one year or less	14,520
Available-for-Sale, Amortized Cost, Due after one year through five years	40,249
Available-for-Sale, Amortized Cost, Due after five years through ten years	61,910
Available-for-Sale, Amortized Cost, Due after ten years	98,299
Total securities Available-for-sale, Amortized Cost	214,978	243,871
Available-for-Sale, Fair Values, Due in one year or less	14,309
Available-for-Sale, Fair Values, Due after one year through five years	37,643
Available-for-Sale, Fair Values, Due after five years through ten years	55,795
Available-for-Sale, Fair Values, Due after ten years	84,722
Available-for-Sale, Fair Values	$ 192,469	$ 216,510

Business Segments (Narrative) (

Business Segments (Narrative) (Details)	9 Months Ended
	Sep. 30, 2024 segment
Business Segments [Abstract]
Number of reportable segments	3

Business Segments (Schedule Of

Business Segments (Schedule Of Segment Reporting Information, By Segment) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Net interest income	$ 7,509			$ 7,364			$ 21,550	$ 22,351
Provision for (recovery of) credit losses	92			(164)			(584)	(278)
Net interest income after recovery of provision for credit losses	7,417			7,528			22,134	22,629
Noninterest income	3,823			3,201			11,321	9,689
Noninterest expenses	8,776			8,140			25,602	24,091
Income before income taxes	2,464			2,589			7,853	8,227
Income tax expense (benefit)	474			511			1,527	1,631
Net Income	1,990	$ 2,148	$ 2,188	2,078	$ 2,534	$ 1,984	6,326	6,596
Total assets	1,008,063			960,887			1,008,063	960,887	$ 969,371
Community Banking [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Net interest income	7,509			7,364			21,550	22,351
Provision for (recovery of) credit losses	92			(164)			(584)	(278)
Net interest income after recovery of provision for credit losses	7,417			7,528			22,134	22,629
Noninterest income	1,034			1,162			4,212	3,526
Noninterest expenses	7,029			6,661			20,815	19,751
Income before income taxes	1,422			2,029			5,531	6,404
Income tax expense (benefit)	255			393			1,039	1,248
Net Income	1,167			1,636			4,492	5,156
Total assets	993,406			945,407			993,406	945,407
Mortgage [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Noninterest income	1,326			989			3,526	3,065
Noninterest expenses	967			1,073			2,785	2,705
Income before income taxes	359			(84)			741	360
Income tax expense (benefit)	76			(17)			156	76
Net Income	283			(67)			585	284
Total assets	3,714			3,781			3,714	3,781
Investment Advisory Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Noninterest income	1,463			1,050			3,583	3,098
Noninterest expenses	780			406			2,002	1,635
Income before income taxes	683			644			1,581	1,463
Income tax expense (benefit)	143			135			332	307
Net Income	540			509			1,249	1,156
Total assets	$ 10,943			$ 11,699			$ 10,943	$ 11,699

Loans And Allowance For Credi_3

Loans And Allowance For Credit Losses (Narrative) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) item contract	Sep. 30, 2023 USD ($) contract	Sep. 30, 2024 USD ($) item segment contract	Sep. 30, 2023 USD ($) contract	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($) item	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Loan modifications that would have been classified as TDRs | contract	0	0	0	0
Consumer mortgage loan secured by residential real estate	$ 0		$ 0			$ 0
Number of real estate properties held | item	0		0
Allowance for credit losses	$ 7,078,000	$ 7,320,000	$ 7,078,000	$ 7,320,000	$ 6,951,000	$ 7,412,000	$ 7,586,000	$ 6,259,000
Number of reportable segments | segment			3
Residential [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of real estate properties held | item	0		0			0
Allowance for credit losses	$ 1,776,000	$ 1,739,000	$ 1,776,000	$ 1,739,000	$ 1,700,000	$ 1,820,000	$ 1,802,000	$ 1,351,000
Residential [Member] | Consumer Loan [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Number of reportable segments | segment			2
Unfunded Loan Commitment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for credit losses	$ 575,000		$ 575,000

Loans And Allowance For Credi_4

Loans And Allowance For Credit Losses (Summary Of Loans, Net) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Total loans	$ 634,190		$ 609,333
Less allowance for credit losses	7,078	$ 6,951	7,412	$ 7,320	$ 7,586	$ 6,259
Net loans	627,112		601,921
Net deferred costs	624		961
Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	60,342		65,324
Less allowance for credit losses	489	606	514	512	571	1,102
Commercial Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Less allowance for credit losses	3,915	3,748	3,985	3,963	4,052	2,902
Consumer [Member]
Loans and Leases Receivable Disclosure [Line Items]
Less allowance for credit losses	898	897	1,093	1,106	1,161	904
Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Less allowance for credit losses	1,776	$ 1,700	1,820	$ 1,739	$ 1,802	$ 1,351
Commercial Mortgages-Owner Occupied [Member] | Commercial Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	143,791		131,519
Commercial Mortgages-Non-Owner Occupied [Member] | Commercial Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	189,977		175,344
Commercial Construction/Land [Member] | Commercial Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	22,358		21,966
Consumer Open-End [Member] | Consumer [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	47,919		50,282
Consumer Closed-End [Member] | Consumer [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	27,171		26,235
Residential Mortgages [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	114,989		106,990
Residential Consumer Construction/Land [Member] | Commercial Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	22,358		21,966
Residential Consumer Construction/Land [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	$ 27,643		$ 31,673

Loans And Allowance For Credi_5

Loans And Allowance For Credit Losses (Amortized Cost Basis of Collateral Dependent Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans and Leases Receivable Disclosure [Line Items]
Total loans	$ 634,190	$ 609,333
Business/Other Assets [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	3,866	313
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	10,275	5,000
Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	60,342	65,324
Commercial [Member] | Business/Other Assets [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	3,866	313
Commercial Real Estate [Member] | Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	8,409	3,566
Consumer [Member] | Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	605	329
Residential [Member] | Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total loans	$ 1,261	$ 1,105

Loans And Allowance For Credi_6

Loans And Allowance For Credit Losses (Allowance for Credit Losses and Recorded Investment in Loans) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Beginning Balance	$ 6,951	$ 7,586	$ 7,412	$ 6,259
Allowance for Credit Losses: Charge-Offs		(144)	(84)	(196)
Allowance for Credit Losses: Recoveries	21	8	244	200
Allowance for Credit Losses: Provision for (Recovery of)	106	(130)	(494)	(188)
Allowance for Credit Losses: Ending Balance	7,078	7,320	7,078	7,320
Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Ending Balance		1,245		1,245
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Beginning Balance	606	571	514	1,102
Allowance for Credit Losses: Charge-Offs		(120)	(8)	(137)
Allowance for Credit Losses: Recoveries	1	2	199	50
Allowance for Credit Losses: Provision for (Recovery of)	(118)	59	(216)	23
Allowance for Credit Losses: Ending Balance	489	512	489	512
Commercial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Ending Balance		(526)		(526)
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Beginning Balance	3,748	4,052	3,985	2,902
Allowance for Credit Losses: Charge-Offs
Allowance for Credit Losses: Recoveries	2	1	6	91
Allowance for Credit Losses: Provision for (Recovery of)	165	(90)	(76)	(187)
Allowance for Credit Losses: Ending Balance	3,915	3,963	3,915	3,963
Commercial Real Estate [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Ending Balance		1,157		1,157
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Beginning Balance	897	1,161	1,093	904
Allowance for Credit Losses: Charge-Offs		(24)	(76)	(56)
Allowance for Credit Losses: Recoveries	18	3	38	42
Allowance for Credit Losses: Provision for (Recovery of)	(17)	(34)	(157)	(41)
Allowance for Credit Losses: Ending Balance	898	1,106	898	1,106
Consumer [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Ending Balance		257		257
Residential [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Beginning Balance	1,700	1,802	1,820	1,351
Allowance for Credit Losses: Charge-Offs				(3)
Allowance for Credit Losses: Recoveries		2	1	17
Allowance for Credit Losses: Provision for (Recovery of)	76	(65)	(45)	17
Allowance for Credit Losses: Ending Balance	$ 1,776	1,739	$ 1,776	1,739
Residential [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for Credit Losses: Ending Balance		$ 357		$ 357

Loans And Allowance For Credi_7

Loans And Allowance For Credit Losses (Amortized Cost Basis by Origination Year) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	$ 97,211	$ 74,660
Fiscal Year Before Current Fiscal Year	67,028	130,397
Two Years Before Current Fiscal Year	113,732	115,310
Three Years Before Current Fiscal Year	100,214	39,510
Four Years Before Current Fiscal Year	31,838	33,846
Prior	148,710	136,874
Revolving Loans Amortized Cost Basis	73,627	76,891
Revolving Loans Converted to Term	1,830	1,845
Total loans	634,190
Total loans	634,190	609,333
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	97,105	74,466
Fiscal Year Before Current Fiscal Year	66,002	130,379
Two Years Before Current Fiscal Year	112,237	114,846
Three Years Before Current Fiscal Year	96,602	38,041
Four Years Before Current Fiscal Year	30,397	33,471
Prior	143,230	131,682
Revolving Loans Amortized Cost Basis	70,339	76,269
Revolving Loans Converted to Term	1,655	1,664
Total loans	617,567
Total loans		600,818
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	68	100
Two Years Before Current Fiscal Year	45	22
Three Years Before Current Fiscal Year	84	146
Four Years Before Current Fiscal Year	121
Prior	1,100	2,143
Revolving Loans Amortized Cost Basis	384	382
Total loans	1,802
Total loans		2,793
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	38	94
Fiscal Year Before Current Fiscal Year	1,026	18
Two Years Before Current Fiscal Year	1,450	442
Three Years Before Current Fiscal Year	3,528	1,323
Four Years Before Current Fiscal Year	1,320	375
Prior	4,380	3,049
Revolving Loans Amortized Cost Basis	2,904	240
Revolving Loans Converted to Term	175	181
Total loans	14,821
Total loans		5,722
Commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	8,481	6,186
Fiscal Year Before Current Fiscal Year	4,830	4,577
Two Years Before Current Fiscal Year	3,736	9,142
Three Years Before Current Fiscal Year	7,997	6,199
Four Years Before Current Fiscal Year	1,540	2,760
Prior	13,913	18,556
Revolving Loans Amortized Cost Basis	19,641	17,684
Revolving Loans Converted to Term	204	220
Total loans	60,342
Total loans	60,342	65,324
Commercial [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	8,413	6,086
Fiscal Year Before Current Fiscal Year	3,897	4,559
Two Years Before Current Fiscal Year	3,677	9,091
Three Years Before Current Fiscal Year	7,693	6,067
Four Years Before Current Fiscal Year	1,419	2,754
Prior	13,805	18,429
Revolving Loans Amortized Cost Basis	16,780	17,302
Revolving Loans Converted to Term	29	39
Total loans	55,713
Total loans		64,327
Commercial [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	68	100
Two Years Before Current Fiscal Year	45
Three Years Before Current Fiscal Year	84	132
Four Years Before Current Fiscal Year	121
Prior	2
Revolving Loans Amortized Cost Basis	384	382
Total loans	704
Total loans		614
Commercial [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Current Fiscal Year	933	18
Two Years Before Current Fiscal Year	14	51
Three Years Before Current Fiscal Year	220
Four Years Before Current Fiscal Year		6
Prior	106	127
Revolving Loans Amortized Cost Basis	2,477
Revolving Loans Converted to Term	175	181
Total loans	3,925
Total loans		383
Commercial Real Estate [Member] | Commercial Mortgages-Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	20,272	10,354
Fiscal Year Before Current Fiscal Year	9,225	23,120
Two Years Before Current Fiscal Year	21,849	45,838
Three Years Before Current Fiscal Year	43,629	8,017
Four Years Before Current Fiscal Year	7,315	9,271
Prior	40,520	33,289
Revolving Loans Amortized Cost Basis	826	1,471
Revolving Loans Converted to Term	155	159
Total loans	143,791
Total loans	143,791	131,519
Commercial Real Estate [Member] | Commercial Mortgages-Owner Occupied [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	20,272	10,260
Fiscal Year Before Current Fiscal Year	9,132	23,120
Two Years Before Current Fiscal Year	21,849	45,838
Three Years Before Current Fiscal Year	40,684	7,972
Four Years Before Current Fiscal Year	7,271	8,988
Prior	36,987	31,254
Revolving Loans Amortized Cost Basis	826	1,471
Revolving Loans Converted to Term	155	159
Total loans	137,176
Total loans		129,062
Commercial Real Estate [Member] | Commercial Mortgages-Owner Occupied [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	700	456
Total loans	700
Total loans		456
Commercial Real Estate [Member] | Commercial Mortgages-Owner Occupied [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		94
Fiscal Year Before Current Fiscal Year	93
Three Years Before Current Fiscal Year	2,945	45
Four Years Before Current Fiscal Year	44	283
Prior	2,833	1,579
Total loans	5,915
Total loans		2,001
Commercial Real Estate [Member] | Commercial Mortgages-Non-Owner Occupied [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	32,420	13,069
Fiscal Year Before Current Fiscal Year	12,360	52,341
Two Years Before Current Fiscal Year	49,899	35,419
Three Years Before Current Fiscal Year	27,855	11,383
Four Years Before Current Fiscal Year	11,001	4,397
Prior	50,634	52,583
Revolving Loans Amortized Cost Basis	5,808	6,152
Total loans	189,977
Total loans	189,977	175,344
Commercial Real Estate [Member] | Commercial Mortgages-Non-Owner Occupied [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	32,420	13,069
Fiscal Year Before Current Fiscal Year	12,360	52,341
Two Years Before Current Fiscal Year	49,899	35,419
Three Years Before Current Fiscal Year	27,855	10,210
Four Years Before Current Fiscal Year	9,828	4,397
Prior	50,634	52,583
Revolving Loans Amortized Cost Basis	5,808	6,152
Total loans	188,804
Total loans		174,171
Commercial Real Estate [Member] | Commercial Mortgages-Non-Owner Occupied [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Three Years Before Current Fiscal Year		1,173
Four Years Before Current Fiscal Year	1,173
Total loans	1,173
Total loans		1,173
Commercial Real Estate [Member] | Commercial Construction/Land [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,906	1,848
Fiscal Year Before Current Fiscal Year	2,804	3,157
Two Years Before Current Fiscal Year	1,731	10,260
Three Years Before Current Fiscal Year	9,940	2,842
Four Years Before Current Fiscal Year	2,035	628
Prior	1,038	463
Revolving Loans Amortized Cost Basis	904	2,768
Total loans	22,358
Total loans	22,358	21,966
Commercial Real Estate [Member] | Commercial Construction/Land [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	3,906	1,848
Fiscal Year Before Current Fiscal Year	2,804	3,157
Two Years Before Current Fiscal Year	774	9,869
Three Years Before Current Fiscal Year	9,577	2,842
Four Years Before Current Fiscal Year	2,035	628
Prior	1,038	463
Revolving Loans Amortized Cost Basis	904	2,768
Total loans	21,038
Total loans		21,575
Commercial Real Estate [Member] | Commercial Construction/Land [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Current Fiscal Year	957	391
Three Years Before Current Fiscal Year	363
Total loans	1,320
Total loans		391
Commercial Real Estate [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	22,358	21,966
Consumer [Member] | Consumer Open-End [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving Loans Amortized Cost Basis	46,448	48,816
Revolving Loans Converted to Term	1,471	1,466
Total loans	47,919
Total loans	47,919	50,282
Consumer [Member] | Consumer Open-End [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving Loans Amortized Cost Basis	46,021	48,576
Revolving Loans Converted to Term	1,471	1,466
Total loans	47,492
Total loans		50,042
Consumer [Member] | Consumer Open-End [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Revolving Loans Amortized Cost Basis	427	240
Total loans	427
Total loans		240
Consumer [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	4,451	5,587
Fiscal Year Before Current Fiscal Year	4,757	11,121
Two Years Before Current Fiscal Year	10,116	588
Three Years Before Current Fiscal Year	426	543
Four Years Before Current Fiscal Year	434	7,679
Prior	6,987	717
Total loans	27,171
Total loans	27,171	26,235
Consumer [Member] | Consumer Closed-End [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	4,413	5,587
Fiscal Year Before Current Fiscal Year	4,757	11,121
Two Years Before Current Fiscal Year	9,907	588
Three Years Before Current Fiscal Year	426	529
Four Years Before Current Fiscal Year	434	7,647
Prior	6,795	601
Total loans	26,732
Total loans		26,073
Consumer [Member] | Consumer Closed-End [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Three Years Before Current Fiscal Year		14
Total loans		14
Consumer [Member] | Consumer Closed-End [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	38
Two Years Before Current Fiscal Year	209
Four Years Before Current Fiscal Year		32
Prior	192	116
Total loans	439
Total loans		148
Residential [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	17,828	26,854
Fiscal Year Before Current Fiscal Year	24,198	24,740
Two Years Before Current Fiscal Year	23,493	10,220
Three Years Before Current Fiscal Year	9,166	9,112
Four Years Before Current Fiscal Year	8,654	7,215
Prior	31,650	28,849
Total loans	114,989
Total loans	114,989	106,990
Residential [Member] | Residential Mortgages [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	17,828	26,854
Fiscal Year Before Current Fiscal Year	24,198	24,740
Two Years Before Current Fiscal Year	23,223	10,220
Three Years Before Current Fiscal Year	9,166	9,007
Four Years Before Current Fiscal Year	8,551	7,161
Prior	30,003	25,935
Total loans	112,969
Total loans		103,917
Residential [Member] | Residential Mortgages [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	398	1,687
Total loans	398
Total loans		1,687
Residential [Member] | Residential Mortgages [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Current Fiscal Year	270
Three Years Before Current Fiscal Year		105
Four Years Before Current Fiscal Year	103	54
Prior	1,249	1,227
Total loans	1,622
Total loans		1,386
Residential [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	9,853	10,762
Fiscal Year Before Current Fiscal Year	8,854	11,341
Two Years Before Current Fiscal Year	2,908	3,843
Three Years Before Current Fiscal Year	1,201	1,414
Four Years Before Current Fiscal Year	859	1,896
Prior	3,968	2,417
Total loans	27,643
Total loans	27,643	31,673
Residential [Member] | Residential Consumer Construction/Land [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year	9,853	10,762
Fiscal Year Before Current Fiscal Year	8,854	11,341
Two Years Before Current Fiscal Year	2,908	3,821
Three Years Before Current Fiscal Year	1,201	1,414
Four Years Before Current Fiscal Year	859	1,896
Prior	3,968	2,417
Total loans	$ 27,643
Total loans		31,651
Residential [Member] | Residential Consumer Construction/Land [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Two Years Before Current Fiscal Year		22
Total loans		$ 22

Loans And Allowance For Credi_8

Loans And Allowance For Credit Losses (Gross Charge-Offs by Origination Year) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		$ 19
Fiscal Year Before Current Fiscal Year	$ 8	33
Two Years Before Current Fiscal Year	74	19
Three Years Before Current Fiscal Year		17
Prior	2	141
Revolving Loans Amortized Cost Basis		7
Total	84	236
Commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Fiscal Year Before Current Fiscal Year	8
Three Years Before Current Fiscal Year		17
Prior		132
Total	8	149
Consumer [Member] | Consumer Open-End [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior	2	6
Revolving Loans Amortized Cost Basis		7
Total	2	13
Consumer [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment [Line Items]
Current Fiscal Year		19
Fiscal Year Before Current Fiscal Year		33
Two Years Before Current Fiscal Year	74	19
Total	$ 74	71
Residential [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment [Line Items]
Prior		3
Total		$ 3

Loans And Allowance For Credi_9

Loans And Allowance For Credit Losses (Loans On Non-Accrual Status) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Nonaccrual [Line Items]
With No Allowance	$ 1,295
Total	1,295
Commercial [Member]
Financing Receivable, Nonaccrual [Line Items]
With No Allowance	399
Total	399
Commercial Real Estate [Member] | Commercial Construction/Land [Member]
Financing Receivable, Nonaccrual [Line Items]
With No Allowance	363	$ 391
Total	363	$ 391
Consumer [Member] | Consumer Closed-End [Member]
Financing Receivable, Nonaccrual [Line Items]
With No Allowance	263
Total	263
Consumer [Member] | Residential Mortgages [Member]
Financing Receivable, Nonaccrual [Line Items]
With No Allowance	270
Total	$ 270

Loans And Allowance For Cred_10

Loans And Allowance For Credit Losses (Age Analysis Of Past Due Financing Receivables) (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	$ 634,190	$ 609,333
30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	587	970
60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	282	89
Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	224
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,093	1,059
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	633,097	608,274
Commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	60,342	65,324
Commercial [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	56
Commercial [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	56
Commercial [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	60,286	65,324
Commercial Real Estate [Member] | Commercial Mortgages-Owner Occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	143,791	131,519
Commercial Real Estate [Member] | Commercial Mortgages-Non-Owner Occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	189,977	175,344
Commercial Real Estate [Member] | Commercial Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	22,358	21,966
Commercial Real Estate [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	22,358	21,966
Commercial Real Estate [Member] | 30 to 59 Days Past Due [Member] | Commercial Mortgages-Owner Occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	93	91
Commercial Real Estate [Member] | Total Past Due [Member] | Commercial Mortgages-Owner Occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	93	91
Commercial Real Estate [Member] | Current [Member] | Commercial Mortgages-Owner Occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	143,698	131,428
Commercial Real Estate [Member] | Current [Member] | Commercial Mortgages-Non-Owner Occupied [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	189,977	175,344
Commercial Real Estate [Member] | Current [Member] | Commercial Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	22,358	21,966
Consumer [Member] | Consumer Open-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	47,919	50,282
Consumer [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	27,171	26,235
Consumer [Member] | 30 to 59 Days Past Due [Member] | Consumer Open-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans		357
Consumer [Member] | 30 to 59 Days Past Due [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans		126
Consumer [Member] | 60 to 89 Days Past Due [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	76	89
Consumer [Member] | Greater than 90 Days Past Due [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	125
Consumer [Member] | Total Past Due [Member] | Consumer Open-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans		357
Consumer [Member] | Total Past Due [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	201	215
Consumer [Member] | Current [Member] | Consumer Open-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	47,919	49,925
Consumer [Member] | Current [Member] | Consumer Closed-End [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	26,970	26,020
Residential [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	114,989	106,990
Residential [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	27,643	31,673
Residential [Member] | 30 to 59 Days Past Due [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	438	396
Residential [Member] | 60 to 89 Days Past Due [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	202
Residential [Member] | 60 to 89 Days Past Due [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	4
Residential [Member] | Greater than 90 Days Past Due [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	99
Residential [Member] | Total Past Due [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	739	396
Residential [Member] | Total Past Due [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	4
Residential [Member] | Current [Member] | Residential Mortgages [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	114,250	106,594
Residential [Member] | Current [Member] | Residential Consumer Construction/Land [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	$ 27,639	$ 31,673

Loans And Allowance For Cred_11

Loans And Allowance For Credit Losses (Allowance for Credit Losses on Unfunded Commitments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Allowance for Credit Losses [Line Items]
Beginning balance	$ 589	$ 723	$ 665
Recovery of credit losses	(14)	(33)	(90)	(89)
Ending balance	$ 575	690	$ 575	690
Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Ending balance		$ 779		$ 779

Loans And Allowance For Cred_12

Loans And Allowance For Credit Losses (Changes In OREO Balance) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023
Loans And Allowance For Credit Losses [Abstract]
Balance at the beginning of the year	$ 566,000	$ 566,000
Valuation adjustments		(23,000)
Sales proceeds		(540,000)
Loss on sales	$ (3,000)	(3,000)
Balance at the end of the year		$ 0