First Guaranty Bancshares (FGBI) 10-Q 9 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 08, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-37621
Entity Registrant Name	FIRST GUARANTY BANCSHARES, INC.
Entity Incorporation, State or Country Code	LA
Entity Tax Identification Number	26-0513559
Entity Address, Address Line One	400 East Thomas Street
Entity Address, City or Town	Hammond,
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	70401
City Area Code	(985)
Local Phone Number	345-7685
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,504,717
Entity Central Index Key	0001408534
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $1 par value
Trading Symbol	FGBI
Security Exchange Name	NASDAQ
Noncumulative Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Depository Shares (each representing a 1/40th interest in a share of 6.75% Series A Fixed-Rate Non-Cumulative perpetual preferred stock)
Trading Symbol	FGBIP
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS (un

CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Cash and cash equivalents:
Cash and due from banks	$ 298,574	$ 286,114
Federal funds sold	392	341
Cash and cash equivalents	298,966	286,455
Investment securities:
Available for sale, at fair value (amortized cost of $39,006 and $85,464, respectively)	37,403	83,485
Held to maturity, at cost and net of allowance for credit losses of $80 (estimated fair value of $251,247 and $253,584, respectively)	321,164	320,638
Investment securities	358,567	404,123
Federal Home Loan Bank stock, at cost	12,204	13,390
Loans held for sale	0	0
Loans, net of unearned income	2,833,350	2,748,708
Less: allowance for credit losses	30,287	30,926
Net loans	2,803,063	2,717,782
Premises and equipment, net	69,439	69,792
Goodwill	12,900	12,900
Intangible assets, net	3,881	4,298
Other real estate, net	1,032	1,250
Accrued interest receivable	18,137	15,713
Other assets	37,382	27,069
Total Assets	3,615,571	3,552,772
Deposits:
Noninterest-bearing demand	407,607	442,755
Interest-bearing demand	1,502,703	1,526,628
Savings	234,306	218,986
Time	898,835	820,725
Total deposits	3,043,451	3,009,094
Short-term advances from Federal Home Loan Bank	60,000	50,000
Short-term borrowings	0	10,000
Repurchase agreements	6,971	6,297
Accrued interest payable	12,991	11,807
Long-term advances from Federal Home Loan Bank	155,000	155,000
Senior long-term debt	17,156	39,099
Junior subordinated debentures	44,715	15,000
Other liabilities	20,143	6,844
Total Liabilities	3,360,427	3,303,141
Preferred stock, Series A - $1,000 par value - 100,000 shares authorized
Non-cumulative perpetual; 34,500 shares issued and outstanding	33,058	33,058
Common stock, $1 par value - 100,600,000 shares authorized; 12,504,717 and 12,475,424 shares issued and outstanding	12,505	12,475
Surplus	149,389	149,085
Retained earnings	72,317	67,972
Accumulated other comprehensive (loss) income	(12,125)	(12,959)
Total Shareholders' Equity	255,144	249,631
Total Liabilities and Shareholders' Equity	$ 3,615,571	$ 3,552,772

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Available for sale, amortized cost	$ 39,006	$ 85,464
Held to maturity, allowance for credit losses	80	80
Securities, held for maturity	$ 251,247	$ 253,584
Preferred stock, par value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, shares authorized (in shares)	100,000	100,000
Preferred stock, shares issued (in shares)	34,500	34,500
Preferred stock, shares outstanding (in shares)	34,500	34,500
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100,600,000	100,600,000
Common stock, shares, issued (in shares)	12,504,717	12,504,717
Common stock, shares, outstanding (in shares)	12,475,424	12,475,424

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest Income:
Loans (including fees)	$ 47,552	$ 40,290	$ 94,470	$ 78,439
Deposits with other banks	3,626	1,071	7,102	1,822
Securities (including FHLB stock)	2,473	2,420	4,987	4,807
Total Interest Income	53,651	43,781	106,559	85,068
Interest Expense:
Demand deposits	17,059	15,036	34,035	28,085
Savings deposits	1,327	838	2,554	1,417
Time deposits	10,446	5,224	20,018	8,800
Borrowings	3,577	1,770	6,789	3,552
Total Interest Expense	32,409	22,868	63,396	41,854
Net Interest Income	21,242	20,913	43,163	43,214
Less: Provision for credit losses	6,805	548	9,109	862
Net Interest Income after Provision for Credit Losses	14,437	20,365	34,054	42,352
Noninterest Income:
Service charges, commissions and fees	795	818	1,528	1,603
ATM and debit card fees	804	828	1,568	1,653
Net gains on securities	0	0	0	0
Net gains on sale of loans	10	0	10	12
Net gains on sale of assets	13,207	7	13,213	18
Other	710	1,159	1,515	2,230
Total Noninterest Income	15,526	2,812	17,834	5,516
Noninterest Expense:
Salaries and employee benefits	10,440	9,932	20,340	19,936
Occupancy and equipment expense	2,547	2,219	4,818	4,421
Other	7,622	7,584	14,385	15,544
Total Noninterest Expense	20,609	19,735	39,543	39,901
Income Before Income Taxes	9,354	3,442	12,345	7,967
Less: Provision for income taxes	2,153	766	2,834	1,823
Net Income	7,201	2,676	9,511	6,144
Less: Preferred stock dividends	582	582	1,164	1,164
Net Income Available to Common Shareholders	$ 6,619	$ 2,094	$ 8,347	$ 4,980
Per Common Share:
Earnings (in dollars per share)	$ 0.53	$ 0.19	$ 0.67	$ 0.46
Cash dividends paid (in dollars per share)	$ 0.16	$ 0.16	$ 0.32	$ 0.32
Weighted Average Common Shares Outstanding (in shares)	12,504,717	10,913,029	12,497,313	10,815,454

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net Income	$ 7,201	$ 2,676	$ 9,511	$ 6,144
Unrealized (losses) gains on securities:
Unrealized holding gains arising during the period	261	(106)	1,056	418
Reclassification adjustments for (gains) losses included in net income	0	0	0	0
Change in unrealized gains on securities	261	(106)	1,056	418
Tax impact	(55)	22	(222)	(88)
Other comprehensive income	206	(84)	834	330
Comprehensive Income	$ 7,407	$ 2,592	$ 10,345	$ 6,474

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (unaudited) - USD ($) $ in Thousands	Total	Cumulative effect of adoption of ASC Topic 326, net of tax	Preferred Stock $1,000 Par	Common Stock $1 Par	Surplus	Retained Earnings	Retained Earnings Cumulative effect of adoption of ASC Topic 326, net of tax	Accumulated Other Comprehensive Income/(Loss)
Beginning balance at Dec. 31, 2022	$ 234,991	$ (7,900)	$ 33,058	$ 10,717	$ 130,093	$ 76,351	$ (7,900)	$ (15,228)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,468					3,468
Other comprehensive income (loss)	414							414
Preferred stock dividends	(582)					(582)
Cash dividends on common stock	(1,715)					(1,715)
Ending balance at Mar. 31, 2023	228,676		33,058	10,717	130,093	69,622		(14,814)
Beginning balance at Dec. 31, 2022	234,991	$ (7,900)	33,058	10,717	130,093	76,351	$ (7,900)	(15,228)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	6,144
Other comprehensive income (loss)	330
Preferred stock dividends	(1,164)
Ending balance at Jun. 30, 2023	238,857		33,058	11,431	139,379	69,887		(14,898)
Beginning balance at Mar. 31, 2023	228,676		33,058	10,717	130,093	69,622		(14,814)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,676					2,676
Common stock issued in private placement	10,000			714	9,286
Other comprehensive income (loss)	(84)							(84)
Preferred stock dividends	(582)					(582)
Cash dividends on common stock	(1,829)					(1,829)
Ending balance at Jun. 30, 2023	238,857		33,058	11,431	139,379	69,887		(14,898)
Beginning balance at Dec. 31, 2023	249,631		33,058	12,475	149,085	67,972		(12,959)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,310					2,310
Common stock issued in private placement	334			30	304
Other comprehensive income (loss)	628							628
Preferred stock dividends	(582)					(582)
Cash dividends on common stock	(2,001)					(2,001)
Ending balance at Mar. 31, 2024	250,320		33,058	12,505	149,389	67,699		(12,331)
Beginning balance at Dec. 31, 2023	249,631		33,058	12,475	149,085	67,972		(12,959)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	9,511
Other comprehensive income (loss)	834
Preferred stock dividends	(1,164)
Ending balance at Jun. 30, 2024	255,144		33,058	12,505	149,389	72,317		(12,125)
Beginning balance at Mar. 31, 2024	250,320		33,058	12,505	149,389	67,699		(12,331)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	7,201					7,201
Other comprehensive income (loss)	206							206
Preferred stock dividends	(582)					(582)
Cash dividends on common stock	(2,001)					(2,001)
Ending balance at Jun. 30, 2024	$ 255,144		$ 33,058	$ 12,505	$ 149,389	$ 72,317		$ (12,125)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (unaudited) (Parenthetical)	3 Months Ended
	Mar. 31, 2024 $ / shares shares	Jun. 30, 2023 $ / shares shares
Statement of Stockholders' Equity [Abstract]
Common stock issued (in shares) | shares	29,293	714,287
Cash dividends paid (in dollars per share) | $ / shares	$ 0.16	$ 0.16

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flows From Operating Activities
Net income	$ 9,511	$ 6,144
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	9,109	862
Depreciation and amortization	2,181	2,020
Amortization/Accretion of investments	206	484
(Gain) loss on sale/call of securities	0	0
(Gain) loss on sale of assets	(13,203)	(30)
Repossessed asset write downs, gains and losses on dispositions	(9)	53
FHLB stock dividends	(397)	(142)
Change in other assets and liabilities, net	2,497	2,322
Net Cash Provided By Operating Activities	9,895	11,713
Cash Flows From Investing Activities
Proceeds from maturities and calls of HTM securities	0	0
Proceeds from maturities, calls and sales of AFS securities	50,606	50,684
Funds invested in AFS securities	(4,200)	0
Funds invested in Federal Home Loan Bank stock	(1,599)	(3,656)
Proceeds from sale/redemption of Federal Home Loan Bank stock	3,182	2,425
Net increase in loans	(95,476)	(72,392)
Purchase of premises and equipment	(2,892)	(4,362)
Proceeds from sales of premises and equipment	14,816	276
Proceeds from sales of other real estate owned	295	60
Net Cash Used In Investing Activities	(35,268)	(26,965)
Cash Flows From Financing Activities
Net increase in deposits	34,357	43,627
Net (decrease) increase in federal funds purchased and short-term borrowings	674	(89,033)
Proceeds from long-term borrowings	0	120,000
Repayment of long-term borrowings	(22,015)	(1,625)
Proceeds from subordinated debentures	29,700	0
Proceeds from issuance of common stock	334	10,000
Dividends paid on preferred stock	(1,164)	(1,164)
Dividends paid on common stock	(4,002)	(3,544)
Net Cash Provided By Financing Activities	37,884	78,261
Net Increase (Decrease) In Cash and Cash Equivalents	12,511	63,009
Cash and Cash Equivalents at the Beginning of the Period	286,455	83,219
Cash and Cash Equivalents at the End of the Period	298,966	146,228
Noncash Activities:
Acquisition of real estate in settlement of loans	161	1,273
Cash Paid During The Period:
Interest on deposits and borrowed funds	62,212	39,147
Federal income taxes
Cash Paid During The Period:
Income taxes paid	0	2,500
State income taxes
Cash Paid During The Period:
Income taxes paid	$ 0	$ 330

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles. The consolidated financial statements and the footnotes of First Guaranty Bancshares, Inc. ("First Guaranty") thereto should be read in conjunction with the audited consolidated financial statements and note disclosures for First Guaranty previously filed with the Securities and Exchange Commission in First Guaranty's Annual Report on Form 10-K for the year ended December 31, 2023. The consolidated financial statements include the accounts of First Guaranty Bancshares, Inc. and its wholly owned subsidiary First Guaranty Bank (the "Bank"). All significant intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary for a fair presentation of the consolidated financial statements. Those adjustments are of a normal recurring nature. The results of operations at June 30, 2024 and for the three and six month periods ended June 30, 2024 and 2023 are not necessarily indicative of the results expected for the full year or any other interim period. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of the allowance for credit losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and the valuation of investment securities.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Standards Adopted in 2024 None. Accounting Pronouncements Not Yet Adopted ASU No. 2023-09, "Improvements to Tax Disclosures" ("ASU 2023-09") is intended to enhance the transparency and decision usefulness of income tax disclosures primarily through changes to the rate reconciliation and income taxes paid information. This update is effective for annual periods beginning after December 15, 2024, though early adoption is permitted. We do not expect it to have a material effect on First Guaranty's consolidated financial statements.

Securities

Securities	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Securities	Securities A summary comparison of securities by type at June 30, 2024 and December 31, 2023 is shown below. June 30, 2024 December 31, 2023 (in thousands) Amortized Cost Gross Gross Fair Value Amortized Cost Gross Unrealized Gains Gross Fair Value Available for sale: U.S. Treasuries $ — $ — $ — $ — $ 50,048 $ — $ (218) $ 49,830 U.S. Government Agencies — — — — — — — — Corporate debt securities 16,750 — (1,111) 15,639 16,750 3 (1,279) 15,474 Municipal bonds 17,167 155 (416) 16,906 13,522 31 (372) 13,181 Mortgage-backed securities 5,089 — (231) 4,858 5,144 — (144) 5,000 Total available for sale securities $ 39,006 $ 155 $ (1,758) $ 37,403 $ 85,464 $ 34 $ (2,013) $ 83,485 Held to maturity: U.S. Government Agencies $ 266,329 $ — $ (63,618) $ 202,711 $ 265,896 $ — $ (61,532) $ 204,364 Corporate debt securities 54,915 — (6,379) 48,536 54,822 — (5,602) 49,220 Total held to maturity securities $ 321,244 $ — $ (69,997) $ 251,247 $ 320,718 $ — $ (67,134) $ 253,584 The scheduled maturities of securities at June 30, 2024, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to calls or prepayments. Mortgage-backed securities are not due at a single maturity because of amortization and potential prepayment of the underlying mortgages. For this reason, they are presented separately in the maturity table below: At June 30, 2024 (in thousands) Amortized Cost Fair Value Available for sale: Due in one year or less $ 652 $ 649 Due after one year through five years 4,399 4,383 Due after five years through 10 years 21,902 20,864 Over 10 years 6,964 6,649 Subtotal 33,917 32,545 Mortgage-backed securities 5,089 4,858 Total available for sale securities $ 39,006 $ 37,403 Held to maturity: Due in one year or less $ — $ — Due after one year through five years 3,396 3,109 Due after five years through 10 years 138,485 117,982 Over 10 years 179,363 130,156 Total held to maturity securities $ 321,244 $ 251,247 At June 30, 2024, $179.7 million of First Guaranty's securities were pledged to secure public funds deposits and borrowings. The pledged securities had a market value of $138.5 million as of June 30, 2024. Accrued interest receivable on First Guaranty's investment securities was $1.4 million and $1.8 million at June 30, 2024 and December 31, 2023, respectively, and was included in accrued interest receivable on the consolidated balance sheet. First Guaranty had a $0.1 million allowance for credit losses related to the held to maturity portfolio at June 30, 2024 and December 31, 2023. The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at June 30, 2024. At June 30, 2024 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — — $ — $ — — $ — $ — Corporate debt securities 1 992 (8) 15 14,647 (1,103) 16 15,639 (1,111) Municipal bonds 14 4,714 (15) 39 6,308 (401) 53 11,022 (416) Mortgage-backed securities 2 2,569 (41) 5 2,289 (190) 7 4,858 (231) Total available for sale securities 17 $ 8,275 $ (64) 59 $ 23,244 $ (1,694) 76 $ 31,519 $ (1,758) Held to maturity: U.S. Government Agencies — $ — $ — 29 $ 202,711 $ (63,618) 29 $ 202,711 $ (63,618) Corporate debt securities — — — 57 48,536 (6,379) 57 48,536 (6,379) Total held to maturity securities — $ — $ — 86 $ 251,247 $ (69,997) 86 $ 251,247 $ (69,997) The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at December 31, 2023. At December 31, 2023 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — 3 $ 49,830 $ (218) 3 $ 49,830 $ (218) U.S. Government Agencies — — — — — — — — — Corporate debt securities — — — 15 14,471 (1,279) 15 14,471 (1,279) Municipal bonds 12 3,417 (6) 41 5,895 (366) 53 9,312 (372) Mortgage-backed securities 2 2,606 (21) 5 2,394 (123) 7 5,000 (144) Total available for sale securities 14 $ 6,023 $ (27) 64 $ 72,590 $ (1,986) 78 $ 78,613 $ (2,013) Held to maturity: U.S. Government Agencies — $ — $ — 29 $ 204,364 $ (61,532) 29 $ 204,364 $ (61,532) Corporate debt securities — — — 57 49,220 (5,602) 57 49,220 (5,602) Total held to maturity securities — $ — $ — 86 $ 253,584 $ (67,134) 86 $ 253,584 $ (67,134) As of June 30, 2024, 162 of First Guaranty's debt securities had unrealized losses totaling 20.2% of the individual securities' amortized cost basis and 19.9% of First Guaranty's total amortized cost basis of the investment securities portfolio. 145 of the 162 securities had been in a continuous loss position for over 12 months at such date. The 145 securities had an aggregate amortized cost basis of $346.2 million and an unrealized loss of $71.7 million at June 30, 2024. Management has the intent and ability to hold these debt securities until maturity or until anticipated recovery. Securities are evaluated for impairment from credit losses at least quarterly and more frequently when economic or market conditions warrant such evaluation. Consideration is given to (i) the extent to which the fair value has been less than cost, (ii) the financial condition and near-term prospects of the issuer, (iii) the recovery of contractual principal and interest and (iv) the intent and ability of First Guaranty to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Investment securities issued by the U.S. Government and Government sponsored enterprises with unrealized losses and the amount of unrealized losses on those investment securities that are the result of changes in market interest rates will not be credit impaired. First Guaranty has the ability and intent to hold these securities until recovery, which may not be until maturity. Corporate debt securities in a loss position consist primarily of corporate bonds issued by businesses in the financial, insurance, utility, manufacturing, industrial, consumer products and oil and gas industries. There was one held to maturity corporate security with a credit related impairment loss at June 30, 2024. First Guaranty believes that the remaining issuers will be able to fulfill the obligations of these securities based on evaluations described above. First Guaranty has the ability and intent to hold these securities until they recover, which could be at their maturity dates. There were no charge-offs recognized on securities during the six months ended June 30, 2024 and 2023. There were no provisions for credit losses recognized on securities during the six months ended June 30, 2024 and 2023. For securities that have indications of credit related impairment, management analyzes future expected cash flows to determine if any credit related impairment is evident. Estimated cash flows are determined using management's best estimate of future cash flows based on specific assumptions. The assumptions used to determine the cash flows were based on estimates of loss severity and credit default probabilities. Management reviews reports from credit rating agencies and public filings of issuers. At June 30, 2024, First Guaranty's exposure to bond issuers that exceeded 10% of shareholders' equity is below: At June 30, 2024 (in thousands) Amortized Cost Fair Value U.S. Government Treasuries (U.S.) $ — $ — Federal Home Loan Bank (FHLB) 32,249 25,729 Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) 97,585 69,720 Federal Farm Credit Bank (FFCB) 138,976 109,554 Total $ 268,810 $ 205,003

Loans

Loans	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Loans	Loans The following table summarizes the components of First Guaranty's loan portfolio as of June 30, 2024 and December 31, 2023: June 30, 2024 December 31, 2023 (in thousands except for %) Balance As % of Category Balance As % of Category Real Estate: Construction & land development $ 355,216 12.5 % $ 399,435 14.5 % Farmland 38,493 1.3 % 32,530 1.2 % 1- 4 Family 457,263 16.1 % 444,850 16.1 % Multifamily 160,256 5.6 % 118,921 4.3 % Non-farm non-residential 1,164,117 41.0 % 1,045,865 37.9 % Total Real Estate 2,175,345 76.5 % 2,041,601 74.0 % Non-Real Estate: Agricultural 47,852 1.7 % 41,008 1.5 % Commercial and industrial (1) 300,597 10.6 % 334,972 12.1 % Commercial leases 269,428 9.5 % 285,415 10.4 % Consumer and other 47,836 1.7 % 54,485 2.0 % Total Non-Real Estate 665,713 23.5 % 715,880 26.0 % Total Loans Before Unearned Income 2,841,058 100.0 % 2,757,481 100.0 % Unearned income (7,708) (8,773) Total Loans Net of Unearned Income $ 2,833,350 $ 2,748,708 (1) Includes PPP loans fully guaranteed by the SBA of $2.3 million and $2.8 million at June 30, 2024 and December 31, 2023, respectively. Accrued interest receivable on First Guaranty's loans totaled $16.7 million and $13.9 million at June 30, 2024 and December 31, 2023, respectively, and is included in accrued interest receivable on the consolidated balance sheet. Accrued interest receivable is excluded from First Guaranty's estimate of the allowance for credit losses. The following table summarizes fixed and floating rate loans by contractual maturity, excluding nonaccrual loans, as of June 30, 2024 and December 31, 2023 unadjusted for scheduled principal payments, prepayments, or repricing opportunities. The average life of the loan portfolio may be substantially less than the contractual terms when these adjustments are considered. June 30, 2024 December 31, 2023 (in thousands) Fixed Floating Total Fixed Floating Total One year or less $ 210,374 $ 131,394 $ 341,768 $ 268,864 $ 88,884 $ 357,748 More than one to five years 725,809 332,564 1,058,373 782,754 357,981 1,140,735 More than five to 15 years 79,759 306,513 386,272 88,490 269,918 358,408 Over 15 years 380,859 611,461 992,320 334,337 541,066 875,403 Subtotal $ 1,396,801 $ 1,381,932 2,778,733 $ 1,474,445 $ 1,257,849 2,732,294 Nonaccrual loans 62,325 25,187 Total Loans Before Unearned Income 2,841,058 2,757,481 Unearned income (7,708) (8,773) Total Loans Net of Unearned Income $ 2,833,350 $ 2,748,708 Included in floating rate loans are loans that adjust to a floating rate following an initial fixed rate period. The initial fixed rate periods are typically one three The following tables present the age analysis of past due loans at June 30, 2024 and December 31, 2023: As of June 30, 2024 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 2,298 $ 2,314 $ 4,612 $ 350,604 $ 355,216 $ — Farmland 425 666 1,091 37,402 38,493 — 1- 4 family 8,775 7,977 16,752 440,511 457,263 77 Multifamily 3,978 537 4,515 155,741 160,256 — Non-farm non-residential 29,075 41,748 70,823 1,093,294 1,164,117 122 Total Real Estate 44,551 53,242 97,793 2,077,552 2,175,345 199 Non-Real Estate: Agricultural 565 1,379 1,944 45,908 47,852 — Commercial and industrial 1,402 4,084 5,486 295,111 300,597 — Commercial leases — 3,552 3,552 265,876 269,428 — Consumer and other 1,024 267 1,291 46,545 47,836 — Total Non-Real Estate 2,991 9,282 12,273 653,440 665,713 — Total Loans Before Unearned Income $ 47,542 $ 62,524 $ 110,066 $ 2,730,992 $ 2,841,058 $ 199 Unearned income (7,708) Total Loans Net of Unearned Income $ 2,833,350 As of December 31, 2023 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 1,281 $ 530 $ 1,811 $ 397,624 $ 399,435 $ — Farmland 97 836 933 31,597 32,530 — 1- 4 family 3,929 7,109 11,038 433,812 444,850 124 Multifamily 824 537 1,361 117,560 118,921 — Non-farm non-residential 1,020 24,451 25,471 1,020,394 1,045,865 14,711 Total Real Estate 7,151 33,463 40,614 2,000,987 2,041,601 14,835 Non-Real Estate: Agricultural 240 1,426 1,666 39,342 41,008 57 Commercial and industrial 2,483 1,976 4,459 330,513 334,972 395 Commercial leases — 1,799 1,799 283,616 285,415 — Consumer and other 1,037 1,810 2,847 51,638 54,485 — Total Non-Real Estate 3,760 7,011 10,771 705,109 715,880 452 Total Loans Before Unearned Income $ 10,911 $ 40,474 $ 51,385 $ 2,706,096 $ 2,757,481 $ 15,287 Unearned income (8,773) Total Loans Net of Unearned Income $ 2,748,708 The tables above include $62.3 million and $25.2 million of nonaccrual loans at June 30, 2024 and December 31, 2023, respectively. See the tables below for more detail on nonaccrual loans. The following is a summary of nonaccrual loans by class at the dates indicated: As of June 30, 2024 (in thousands) With Related Allowance Without Related Allowance Total Real Estate: Construction & land development $ 1,945 $ 369 $ 2,314 Farmland 265 401 666 1- 4 family 6,444 1,456 7,900 Multifamily — 537 537 Non-farm non-residential 3,573 38,053 41,626 Total Real Estate 12,227 40,816 53,043 Non-Real Estate: Agricultural 754 625 1,379 Commercial and industrial 3,460 624 4,084 Commercial leases — 3,552 3,552 Consumer and other 267 — 267 Total Non-Real Estate 4,481 4,801 9,282 Total Nonaccrual Loans $ 16,708 $ 45,617 $ 62,325 As of December 31, 2023 (in thousands) With Related Allowance Without Related Allowance Total Real Estate: Construction & land development $ 530 $ — $ 530 Farmland 511 325 836 1- 4 family 5,417 1,568 6,985 Multifamily — 537 537 Non-farm non-residential 8,730 1,010 9,740 Total Real Estate 15,188 3,440 18,628 Non-Real Estate: Agricultural 399 970 1,369 Commercial and industrial 1,581 — 1,581 Commercial leases — 1,799 1,799 Consumer and other 1,810 — 1,810 Total Non-Real Estate 3,790 2,769 6,559 Total Nonaccrual Loans $ 18,978 $ 6,209 $ 25,187 The following table presents First Guaranty's loan portfolio by credit quality classification and origination year as of the date indicated: As of June 30, 2024 Term Loans by Origination Year (in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Total Real Estate: Construction & land development: Pass $ 32,123 $ 136,823 $ 124,746 $ 18,402 $ 1,826 7,571 $ 17,079 $ 338,570 Special Mention — 180 408 164 83 296 — 1,131 Substandard 6,132 5,951 1,340 452 263 1,287 — 15,425 Doubtful — — — 90 — — — 90 Total Construction & land development 38,255 142,954 126,494 19,108 2,172 9,154 17,079 355,216 Current period gross charge-offs — — 39 — — — — 39 Farmland Pass 1,022 12,489 3,959 3,316 1,682 3,556 3,634 29,658 Special Mention — — 214 — 1,780 178 807 2,979 Substandard — — — 2,667 2,552 637 — 5,856 Doubtful — — — — — — — — Total Farmland 1,022 12,489 4,173 5,983 6,014 4,371 4,441 38,493 Current period gross charge-offs — — 258 — — — — 258 1- 4 family Pass 36,519 105,531 102,692 67,515 39,471 61,994 17,768 431,490 Special Mention 337 1,516 1,552 368 1,096 1,971 472 7,312 Substandard — 4,141 2,638 4,593 1,595 4,716 380 18,063 Doubtful — — 72 — — 253 73 398 Total 1- 4 family 36,856 111,188 106,954 72,476 42,162 68,934 18,693 457,263 Current period gross charge-offs — — 50 59 — 664 — 773 Multifamily Pass 450 7,578 75,013 47,967 14,856 1,000 1,066 147,930 Special Mention — — 7,063 — — 2,595 22 9,680 Substandard — — 2,109 — — 537 — 2,646 Doubtful — — — — — — — — Total Multifamily 450 7,578 84,185 47,967 14,856 4,132 1,088 160,256 Current period gross charge-offs — — — — — — — — Non-farm non-residential Pass 65,262 179,120 245,127 109,042 86,100 317,168 44,387 1,046,206 Special Mention 2,508 3,107 409 24,681 388 16,858 2,127 50,078 Substandard 1,452 1,655 37,156 19,367 — 4,978 3,159 67,767 Doubtful — — — — 66 — — 66 Total non-farm non-residential 69,222 183,882 282,692 153,090 86,554 339,004 49,673 1,164,117 Current period gross charge-offs — 3,789 — — 331 — — 4,120 Total Real Estate 145,805 458,091 604,498 298,624 151,758 425,595 90,974 2,175,345 Non-Real Estate: Agricultural Pass 1,376 3,417 8,356 3,027 1,189 3,520 21,807 42,692 Special Mention — 25 1,805 10 143 101 64 2,148 Substandard 147 27 — 692 158 1,958 2 2,984 Doubtful — — — — — 28 — 28 Total Agricultural 1,523 3,469 10,161 3,729 1,490 5,607 21,873 47,852 Current period gross charge-offs — — — 33 — — — 33 Commercial and industrial Pass 18,478 29,976 21,867 43,129 43,502 34,518 87,219 278,689 Special Mention 4,347 561 74 59 120 70 3,672 8,903 Substandard 30 332 243 182 361 2,303 9,554 13,005 Doubtful — — — — — — — — Total Commercial and industrial 22,855 30,869 22,184 43,370 43,983 36,891 100,445 300,597 Current period gross charge-offs — 302 693 238 2,133 204 — 3,570 Commercial leases Pass 46,495 64,680 97,199 52,720 4,782 — — 265,876 Special Mention — — — — — — — — Substandard — — 3,552 — — — — 3,552 Doubtful — — — — — — — — Total Commercial leases 46,495 64,680 100,751 52,720 4,782 — — 269,428 Current period gross charge-offs — — — — — — — — Consumer and other loans Pass 5,552 18,015 6,264 4,562 5,198 7,056 — 46,647 Special Mention — 30 79 124 44 25 — 302 Substandard 25 123 356 242 70 64 — 880 Doubtful — — — — — 7 — 7 Total Consumer and other loans 5,577 18,168 6,699 4,928 5,312 7,152 — 47,836 Current period gross charge-offs 143 524 748 536 234 74 — 2,259 Total Non-Real Estate 76,450 117,186 139,795 104,747 55,567 49,650 122,318 665,713 Total Loans Pass 207,277 557,629 685,223 349,680 198,606 436,383 192,960 2,627,758 Special Mention 7,192 5,419 11,604 25,406 3,654 22,094 7,164 82,533 Substandard 7,786 12,229 47,394 28,195 4,999 16,480 13,095 130,178 Doubtful — — 72 90 66 288 73 589 Total Loans Before Unearned Income $ 222,255 $ 575,277 $ 744,293 $ 403,371 $ 207,325 $ 475,245 $ 213,292 $ 2,841,058 Unearned income (7,708) Total Loans Net of Unearned Income $ 2,833,350 Total Current Period Gross Charge-offs $ 143 $ 4,615 $ 1,788 $ 866 $ 2,698 $ 942 $ — $ 11,052 As of December 31, 2023 Term Loans by Origination Year (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Total Real Estate: Construction & land development: Pass $ 134,527 $ 140,068 $ 75,884 $ 3,369 $ 8,533 11,940 $ 18,907 $ 393,228 Special Mention 789 1,579 170 — 90 250 — 2,878 Substandard — 716 458 263 94 1,668 — 3,199 Doubtful — 39 91 — — — — 130 Total Construction & land development 135,316 142,402 76,603 3,632 8,717 13,858 18,907 399,435 Current period gross charge-offs — — — — — — — — Farmland Pass 9,513 4,032 3,340 1,768 253 2,730 2,162 23,798 Special Mention — 194 — 514 — 359 — 1,067 Substandard — 251 1,369 3,877 115 653 1,355 7,620 Doubtful — — — — — — 45 45 Total Farmland 9,513 4,477 4,709 6,159 368 3,742 3,562 32,530 Current period gross charge-offs — — — — — — — — 1- 4 family Pass 112,636 110,978 70,599 41,766 19,542 47,374 17,215 420,110 Special Mention 1,307 2,505 749 1,544 775 997 667 8,544 Substandard 48 2,625 5,368 1,357 1,956 3,086 773 15,213 Doubtful — 122 391 — 239 159 72 983 Total 1- 4 family 113,991 116,230 77,107 44,667 22,512 51,616 18,727 444,850 Current period gross charge-offs — — — — — 964 — 964 Multifamily Pass 9,945 76,217 6,121 15,131 1,877 2,311 5,110 116,712 Special Mention — — — — — 1,648 24 1,672 Substandard — — — — — 537 — 537 Doubtful — — — — — — — — Total Multifamily 9,945 76,217 6,121 15,131 1,877 4,496 5,134 118,921 Current period gross charge-offs — — — — — — — — Non-farm non-residential Pass 162,234 247,182 111,054 88,039 73,797 256,032 33,907 972,245 Special Mention 708 369 1,014 388 15,846 5,191 1,525 25,041 Substandard 247 18,930 18,488 — — 6,125 4,723 48,513 Doubtful — — — 66 — — — 66 Total non-farm non-residential 163,189 266,481 130,556 88,493 89,643 267,348 40,155 1,045,865 Current period gross charge-offs — — — 138 — — — 138 Total Real Estate 431,954 605,807 295,096 158,082 123,117 341,060 86,485 2,041,601 Non-Real Estate: Agricultural Pass 2,555 10,406 3,142 1,336 1,532 2,378 16,259 37,608 Special Mention — 104 — 81 — — 25 210 Substandard — — 692 279 20 2,100 57 3,148 Doubtful — — — — — 42 — 42 Total Agricultural 2,555 10,510 3,834 1,696 1,552 4,520 16,341 41,008 Current period gross charge-offs — — — — — — — — Commercial and industrial Pass 41,105 27,800 48,097 53,585 5,613 27,634 119,886 323,720 Special Mention 63 37 4,382 146 — 53 598 5,279 Substandard 45 283 178 602 27 4,531 145 5,811 Doubtful — — — — — 162 — 162 Total Commercial and industrial 41,213 28,120 52,657 54,333 5,640 32,380 120,629 334,972 Current period gross charge-offs 29 791 133 532 — 209 — 1,694 Commercial leases Pass 74,456 117,566 67,615 6,087 4,428 — — 270,152 Special Mention — 11,867 1,597 — — — — 13,464 Substandard — 1,799 — — — — — 1,799 Doubtful — — — — — — — — Total Commercial leases 74,456 131,232 69,212 6,087 4,428 — — 285,415 Current period gross charge-offs — — — — — — — — Consumer and other loans Pass 21,257 8,770 6,463 6,164 650 7,887 150 51,341 Special Mention 36 151 255 87 15 19 — 563 Substandard 164 1,077 790 265 86 68 — 2,450 Doubtful — — 34 79 2 16 — 131 Total Consumer and other loans 21,457 9,998 7,542 6,595 753 7,990 150 54,485 Current period gross charge-offs 598 1,126 820 359 28 44 — 2,975 Total Non-Real Estate 139,681 179,860 133,245 68,711 12,373 44,890 137,120 715,880 Total Loans Pass 568,228 743,019 392,315 217,245 116,225 358,286 213,596 2,608,914 Special Mention 2,903 16,806 8,167 2,760 16,726 8,517 2,839 58,718 Substandard 504 25,681 27,343 6,643 2,298 18,768 7,053 88,290 Doubtful — 161 516 145 241 379 117 1,559 Total Loans Before Unearned Income $ 571,635 $ 785,667 $ 428,341 $ 226,793 $ 135,490 $ 385,950 $ 223,605 $ 2,757,481 Unearned income (8,773) Total Loans Net of Unearned Income $ 2,748,708 Total Current Period Gross Charge-offs $ 627 $ 1,917 $ 953 $ 1,029 $ 28 $ 1,217 $ — $ 5,771

Allowance for Credit Losses on

Allowance for Credit Losses on Loans	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Allowance for Credit Losses on Loans	Allowance for Credit Losses on Loans A summary of changes in the allowance for credit losses, by portfolio type, for the six months ended June 30, 2024 and 2023 are as follows: For the Six Months Ended June 30, 2024 (in thousands) Beginning Allowance (12/31/2023) Charge-offs Recoveries Provision Ending Allowance (6/30/2024) Real Estate: Construction & land development $ 5,845 $ (39) $ 1 $ (919) $ 4,888 Farmland 36 (258) — 247 25 1- 4 family 6,653 (773) 7 763 6,650 Multifamily 1,614 — — 101 1,715 Non-farm non-residential 10,596 (4,120) 21 2,440 8,937 Total Real Estate 24,744 (5,190) 29 2,632 22,215 Non-Real Estate: Agricultural 97 (33) 18 20 102 Commercial and industrial 2,711 (3,570) 126 2,515 1,782 Commercial leases 1,948 — — (50) 1,898 Consumer and other 1,426 (2,259) 331 3,154 2,652 Unallocated — — — 1,638 1,638 Total Non-Real Estate 6,182 (5,862) 475 7,277 8,072 Total $ 30,926 $ (11,052) $ 504 $ 9,909 $ 30,287 For the Six Months Ended June 30, 2023 (in thousands) Beginning Allowance (12/31/2022) ASC 326 Adoption Day 1 Adjustment Charge-offs Recoveries Provision Ending Allowance (6/30/2023) Real Estate: Construction & land development $ 1,232 $ 1,891 $ — $ — $ 737 $ 3,860 Farmland 83 (39) — — 3 47 1- 4 family 1,761 3,465 (100) 6 937 6,069 Multifamily 746 1,418 — — 73 2,237 Non-farm non-residential 9,280 307 (138) 211 278 9,938 Total Real Estate 13,102 7,042 (238) 217 2,028 22,151 Non-Real Estate: Agricultural 240 (98) — 407 (407) 142 Commercial and industrial 2,194 2,971 (45) 159 (1,476) 3,803 Commercial leases 4,879 (162) — — (2,525) 2,192 Consumer and other 2,506 (1,042) (1,265) 216 1,147 1,562 Unallocated 597 (591) — — 2,005 2,011 Total Non-Real Estate 10,416 1,078 (1,310) 782 (1,256) 9,710 Total $ 23,518 $ 8,120 $ (1,548) $ 999 $ 772 $ 31,861 Negative provisions are caused by changes in the composition and credit quality of the loan portfolio and by recoveries. The result is an allocation of the credit loss reserve from one category to another. A summary of the allowance along with loans and leases individually and collectively evaluated are as follows: As of June 30, 2024 (in thousands) Allowance Allowance Total Allowance Loans Loans Total Loans Real Estate: Construction & land development $ — $ 4,888 $ 4,888 $ 1,907 $ 353,309 $ 355,216 Farmland — 25 25 5,620 32,873 38,493 1- 4 family — 6,650 6,650 3,759 453,504 457,263 Multifamily — 1,715 1,715 537 159,719 160,256 Non-farm non-residential 182 8,755 8,937 40,571 1,123,546 1,164,117 Total Real Estate 182 22,033 22,215 52,394 2,122,951 2,175,345 Non-Real Estate: Agricultural 11 91 102 1,472 46,380 47,852 Commercial and industrial 152 1,630 1,782 1,487 299,110 300,597 Commercial leases — 1,898 1,898 3,552 265,876 269,428 Consumer and other — 2,652 2,652 — 47,836 47,836 Unallocated — 1,638 1,638 — — — Total Non-Real Estate 163 7,909 8,072 6,511 659,202 665,713 Total $ 345 $ 29,942 $ 30,287 $ 58,905 $ 2,782,153 2,841,058 Unearned Income (7,708) Total Loans Net of Unearned Income $ 2,833,350 All loans individually evaluated for impairment as of June 30, 2024 were considered collateral dependent loans. As of December 31, 2023 (in thousands) Allowance Allowance Total Allowance Loans Loans Total Loans Real Estate: Construction & land development $ — $ 5,845 $ 5,845 $ 1,389 $ 398,046 $ 399,435 Farmland — 36 36 5,670 26,860 32,530 1- 4 family 316 6,337 6,653 5,066 439,784 444,850 Multifamily — 1,614 1,614 537 118,384 118,921 Non-farm non-residential 3,047 7,549 10,596 46,571 999,294 1,045,865 Total Real Estate 3,363 21,381 24,744 59,233 1,982,368 2,041,601 Non-Real Estate: Agricultural 1 96 97 1,466 39,542 41,008 Commercial and industrial 758 1,953 2,711 4,464 330,508 334,972 Commercial leases — 1,948 1,948 1,799 283,616 285,415 Consumer and other — 1,426 1,426 — 54,485 54,485 Unallocated — — — — — — Total Non-Real Estate 759 5,423 6,182 7,729 708,151 715,880 Total $ 4,122 $ 26,804 $ 30,926 $ 66,962 $ 2,690,519 2,757,481 Unearned Income (8,773) Total loans net of unearned income $ 2,748,708 All loans individually evaluated for impairment as of December 31, 2023 were considered collateral dependent loans.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and intangible assets deemed to have indefinite lives are no longer amortized but are subject to impairment testing. Other intangible assets continue to be amortized over their useful lives. First Guaranty's goodwill is the difference in purchase price over the fair value of net assets acquired from its acquisition of Homestead Bancorp in 2007, Premier Bancshares, Inc. in 2017 and Union Bancshares, Incorporated in 2019. Goodwill totaled $12.9 million at June 30, 2024 and December 31, 2023. No impairment charges have been recognized on First Guaranty's intangible assets since acquisition. Loan servicing assets totaled $0.5 million at June 30, 2024 and December 31, 2023. Other intangible assets recorded include core deposit intangibles, which are subject to amortization. The weighted-average amortization period remaining for First Guaranty's core deposit intangibles is 4.8 years at June 30, 2024. The core deposits intangible reflect the value of deposit relationships, including the beneficial rates, which arose from acquisitions.

Other Real Estate (ORE)

Other Real Estate (ORE)	6 Months Ended
	Jun. 30, 2024
Real Estate [Abstract]
Other Real Estate (ORE)	Other Real Estate (ORE) Other real estate owned consists of the following at the dates indicated: (in thousands) June 30, 2024 December 31, 2023 Real Estate Owned Acquired by Foreclosure: Residential $ 141 $ 309 Construction & land development 201 251 Non-farm non-residential 690 690 Total Other Real Estate Owned and Foreclosed Property 1,032 1,250 Allowance for Other Real Estate Owned losses — — Net Other Real Estate Owned and Foreclosed Property $ 1,032 $ 1,250

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Off-balance sheet commitments First Guaranty is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers and to reduce its own exposure to fluctuations in interest rates. These financial instruments include commitments to extend credit and standby and commercial letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets. The contract or notional amounts of those instruments reflect the extent of the involvement in particular classes of financial instruments. The exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby and commercial letters of credit is represented by the contractual notional amount of those instruments. The same credit policies are used in making commitments and conditional obligations as it does for balance sheet instruments. Unless otherwise noted, collateral or other security is not required to support financial instruments with credit risk. Below is a summary of the notional amounts of the financial instruments with off-balance sheet risk at June 30, 2024 and December 31, 2023: Contract Amount (in thousands) June 30, 2024 December 31, 2023 Commitments to Extend Credit $ 225,503 $ 304,218 Unfunded Commitments under lines of credit $ 180,500 $ 214,546 Commercial and Standby letters of credit $ 14,683 $ 13,971 Allowance For Credit Losses - Off- Balance-Sheet Credit Exposures The provision for credit losses on unfunded commitments was a reversal of $0.8 million for the six months ended June 30, 2024. The ACL on off-balance-sheet credit exposures total $2.0 million at June 30, 2024 and $2.8 million at December 31, 2023 and is included in other liabilities on the accompanying consolidated balance sheets. Litigation First Guaranty is subject to various legal proceedings in the normal course of its business. First Guaranty assesses its liabilities and contingencies in connection with outstanding legal proceedings. Where it is probable that First Guaranty will incur a loss and the amount of the loss can be reasonably estimated, First Guaranty records a liability in its consolidated financial statements. First Guaranty does not record a loss if the loss is not probable or the amount of the loss is not estimable. First Guaranty Bank is a defendant in a lawsuit alleging fault for a loss of funds by a customer related to fraud by a third party with a possible loss range of $0.0 million to $1.5 million. The Bank denies the allegations and intends to vigorously defend against this lawsuit, which is in early stages and no trial date has been set. No accrued liability has been recorded related to this lawsuit. First Guaranty settled a case in the third quarter of 2021 for $1.1 million. A receivable for $0.9 million was recorded for recovery by a claim against First Guaranty's insurer. During the second quarter of 2024, First Guaranty received $0.5 million of the $0.9 million receivable. The remaining $0.4 million was written off. In the opinion of management, neither First Guaranty nor First Guaranty Bank is currently involved in such legal proceedings, either individually or in the aggregate, that the resolution is expected to have a material adverse effect on First Guaranty’s consolidated results of operations, financial condition, or cash flows. However, one or more unfavorable outcomes in these ordinary claims or litigation against First Guaranty or First Guaranty Bank could have a material adverse effect for the period in which they are resolved. In addition, regardless of their merits or ultimate outcomes, such matters are costly, divert management’s attention, and may materially and adversely affect the reputation of First Guaranty and First Guaranty Bank, even if resolved favorably.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs – Unadjusted quoted market prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds or credit risks) or inputs that are derived principally from or corroborated by market data by correlation or other means. Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. A description of the valuation methodologies used for instruments measured at fair value follows, as well as the classification of such instruments within the valuation hierarchy. Securities available for sale. Securities are classified within Level 1 where quoted market prices are available in an active market. Inputs include securities that have quoted prices in active markets for identical assets. If quoted market prices are unavailable, fair value is estimated using quoted prices of securities with similar characteristics, at which point the securities would be classified within Level 2 of the hierarchy. Securities classified within Level 3 in First Guaranty's portfolio as of June 30, 2024 includes corporate debt and municipal securities. Loan individually evaluated for impairment. Fair value is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Other real estate owned. Properties are recorded at the balance of the loan or at estimated fair value less estimated selling costs, whichever is less, at the date acquired. Fair values of other real estate owned ("OREO") are determined by sales agreement or appraisal, and costs to sell are based on estimation per the terms and conditions of the sales agreement or amounts commonly used in real estate transactions. Inputs include appraisal values or recent sales activity for similar assets in the property's market; thus, OREO measured at fair value would be classified within either Level 2 or Level 3 of the hierarchy. Certain non-financial assets and non-financial liabilities are measured at fair value on a non-recurring basis including assets and liabilities related to reporting units measured at fair value in the testing of goodwill impairment, as well as intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment. The following table summarizes financial assets measured at fair value on a recurring basis as of June 30, 2024 and December 31, 2023, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) June 30, 2024 December 31, 2023 Available for Sale Securities Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ 49,830 Level 2: Significant Other Observable Inputs 27,375 23,172 Level 3: Significant Unobservable Inputs 10,028 10,483 Securities available for sale measured at fair value $ 37,403 $ 83,485 First Guaranty's valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While the methodologies used are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value. The change in Level 1 securities available for sale from December 31, 2023 to June 30, 2024 was due to a net decrease in Treasury bills of $49.8 million. There were no transfers between Level 2 and Level 3 from December 31, 2023 to June 30, 2024. There were no transfers between Level 1 and 2 securities available for sale from December 31, 2023 to June 30, 2024. The following table reconciles assets measured at fair value on a recurring basis using unobservable inputs (Level 3) : Level 3 Changes (in thousands) June 30, 2024 Balance, beginning of year $ 10,483 Total gains or losses (realized/unrealized): Included in earnings — Included in other comprehensive income 14 Purchases, sales, issuances and settlements, net (469) Transfers in and/or out of Level 3 — Balance as of end of period $ 10,028 There were no gains or losses for the period included in earnings attributable to the change in unrealized gains or losses related to assets still held as of June 30, 2024. The following table measures financial assets and financial liabilities measured at fair value on a non-recurring basis as of June 30, 2024 and December 31, 2023, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) At June 30, 2024 At December 31, 2023 Fair Value Measurements Using: Loans Individually Evaluated for Impairment Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs — — Level 3: Significant Unobservable Inputs 4,663 8,083 Loans individually evaluated for impairment measured at fair value $ 4,663 $ 8,083 Fair Value Measurements Using: Other Real Estate Owned Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs 303 1,250 Level 3: Significant Unobservable Inputs 729 — Other real estate owned measured at fair value $ 1,032 $ 1,250 ASC 825-10 provides First Guaranty with an option to report selected financial assets and liabilities at fair value. The fair value option established by this statement permits First Guaranty to choose to measure eligible items at fair value at specified election dates and report unrealized gains and losses on items for which the fair value option has been elected in earnings at each reporting date subsequent to implementation. First Guaranty has chosen not to elect the fair value option for any items that are not already required to be measured at fair value in accordance with accounting principles generally accepted in the United States.

Financial Instruments

Financial Instruments	6 Months Ended
	Jun. 30, 2024
Investments, All Other Investments [Abstract]
Financial Instruments	Financial Instruments Fair value estimates are generally subjective in nature and are dependent upon a number of significant assumptions associated with each instrument or group of similar instruments, including estimates of discount rates, risks associated with specific financial instruments, estimates of future cash flows and relevant available market information. Fair value information is intended to represent an estimate of an amount at which a financial instrument could be exchanged in a current transaction between a willing buyer and seller engaging in an exchange transaction. However, since there are no established trading markets for a significant portion of First Guaranty's financial instruments, First Guaranty may not be able to immediately settle financial instruments; as such, the fair values are not necessarily indicative of the amounts that could be realized through immediate settlement. In addition, the majority of the financial instruments, such as loans and deposits, are held to maturity and are realized or paid according to the contractual agreement with the customer. Quoted market prices are used to estimate fair values when available. However, due to the nature of the financial instruments, in many instances quoted market prices are not available. Accordingly, estimated fair values have been estimated based on other valuation techniques, such as discounting estimated future cash flows using a rate commensurate with the risks involved or other acceptable methods. Fair values are estimated without regard to any premium or discount that may result from concentrations of ownership of financial instruments, possible income tax ramifications or estimated transaction costs. The fair value estimates are subjective in nature and involve matters of significant judgment and, therefore, cannot be determined with precision. Fair values are also estimated at a specific point in time and are based on interest rates and other assumptions at that date. As events change the assumptions underlying these estimates, the fair values of financial instruments will change. Disclosure of fair values is not required for certain items such as lease financing, investments accounted for under the equity method of accounting, obligations of pension and other postretirement benefits, premises and equipment, other real estate, prepaid expenses, the value of long-term relationships with depositors (core deposit intangibles) and other customer relationships, other intangible assets and income tax assets and liabilities. Fair value estimates are presented for existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. In addition, the tax ramifications related to the realization of the unrealized gains and losses have not been considered in the estimates. Accordingly, the aggregate fair value amounts presented do not purport to represent and should not be considered representative of the underlying market or franchise value of First Guaranty. Because the standard permits many alternative calculation techniques and because numerous assumptions have been used to estimate the fair values, reasonable comparison of the fair value information with other financial institutions' fair value information cannot necessarily be made. The methods and assumptions used to estimate the fair values of financial instruments are as follows: Cash and due from banks, interest-bearing deposits with banks, federal funds sold and federal funds purchased. These items are generally short-term and the carrying amounts reported in the consolidated balance sheets are a reasonable estimation of the fair values. Investment Securities. Fair values are principally based on quoted market prices. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments or the use of discounted cash flow analyses. Loans Held for Sale. Fair values of mortgage loans held for sale are based on commitments on hand from investors or prevailing market prices. These loans are classified within level 3 of the fair value hierarchy. Loans, net. Market values are computed present values using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. These loans are classified within level 3 of the fair value hierarchy. Loan individually evaluated for impairment. Fair value is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Cash Surrender of BOLI. The cash surrender value of BOLI approximates fair value. Accrued interest receivable. The carrying amount of accrued interest receivable approximates its fair value. Deposits. The fair value of customer deposits, excluding certificates of deposit, is the amount payable on demand. Market values of certificates of deposit are actually computed present values using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. Deposits are classified within level 3 of the fair value hierarchy. Accrued interest payable. The carrying amount of accrued interest payable approximates its fair value. Borrowings. The carrying amount of federal funds purchased and other short-term borrowings approximate their fair values. The fair value of First Guaranty's long-term borrowings is computed using net present value formulas. The present value is the sum of the present value of all projected cash flows on an item at a specified discount rate. The discount rate is set as an appropriate rate index, plus or minus an appropriate spread. Borrowings are classified within level 3 of the fair value hierarchy. Other Unrecognized Financial Instruments. The fair value of commitments to extend credit is estimated using the fees charged to enter into similar legally binding agreements, taking into account the remaining terms of the agreements and customers' credit ratings. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. The fair values of letters of credit are based on fees charged for similar agreements or on estimated cost to terminate them or otherwise settle the obligations with the counterparties at the reporting date. At June 30, 2024 and December 31, 2023, the fair value of guarantees under commercial and standby letters of credit was not material. The carrying amounts and estimated fair values of financial instruments at June 30, 2024 were as follows: Fair Value Measurements at June 30, 2024 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 298,574 $ 298,574 $ — $ — $ 298,574 Federal funds sold 392 392 — — 392 Securities, available for sale 37,403 — 27,375 10,028 37,403 Securities, held for maturity 321,164 — 251,247 — 251,247 Loans held for sale — — — — — Loans, net 2,803,063 — — 2,650,629 2,650,629 Cash surrender value of BOLI 5,935 — — 5,935 5,935 Accrued interest receivable 18,137 — — 18,137 18,137 Liabilities Deposits $ 3,043,451 $ — $ — $ 3,041,490 3,041,490 Short-term advances from Federal Home Loan Bank 60,000 60,000 60,000 Short-term borrowings — — — — — Repurchase agreements 6,971 — — 6,956 6,956 Accrued interest payable 12,991 — — 12,991 12,991 Long-term advances from Federal Home Loan Bank 155,000 — — 153,791 153,791 Senior long-term debt 17,156 — — 17,289 17,289 Junior subordinated debentures 44,715 — — 44,715 44,715 The carrying amounts and estimated fair values of financial instruments at December 31, 2023 were as follows: Fair Value Measurements at December 31, 2023 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 286,114 $ 286,114 $ — $ — $ 286,114 Federal funds sold 341 341 — — 341 Securities, available for sale 83,485 49,830 23,172 10,483 83,485 Securities, held for maturity 320,638 — 253,584 — 253,584 Loans, net 2,717,782 — — 2,581,979 2,581,979 Cash surrender value of BOLI 5,861 — — 5,861 5,861 Accrued interest receivable 15,713 — — 15,713 15,713 Liabilities Deposits $ 3,009,094 $ — $ — $ 3,001,498 3,001,498 Short-term advances from Federal Home Loan Bank 50,000 — — 50,000 50,000 Short-term borrowings 10,000 — — 10,000 10,000 Repurchase agreements 6,297 — — 6,285 6,285 Accrued interest payable 11,807 — — 11,807 11,807 Long-term advances from Federal Home Loan Bank 155,000 — — 152,299 152,299 Senior long-term debt 39,099 — — 39,304 39,304 Junior subordinated debentures 15,000 — — 15,000 15,000 There is no material difference between the contract amount and the estimated fair value of off-balance sheet items that are primarily comprised of short-term unfunded loan commitments that are generally at market prices.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net income	$ 7,201	$ 2,310	$ 2,676	$ 3,468	$ 9,511	$ 6,144

Insider Trading Arrangements

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

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles. The consolidated financial statements and the footnotes of First Guaranty Bancshares, Inc. ("First Guaranty") thereto should be read in conjunction with the audited consolidated financial statements and note disclosures for First Guaranty previously filed with the Securities and Exchange Commission in First Guaranty's Annual Report on Form 10-K for the year ended December 31, 2023. The consolidated financial statements include the accounts of First Guaranty Bancshares, Inc. and its wholly owned subsidiary First Guaranty Bank (the "Bank"). All significant intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary for a fair presentation of the consolidated financial statements. Those adjustments are of a normal recurring nature. The results of operations at June 30, 2024 and for the three and six month periods ended June 30, 2024 and 2023 are not necessarily indicative of the results expected for the full year or any other interim period. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of the allowance for credit losses, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and the valuation of investment securities.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Standards Adopted in 2024 None. Accounting Pronouncements Not Yet Adopted ASU No. 2023-09, "Improvements to Tax Disclosures" ("ASU 2023-09") is intended to enhance the transparency and decision usefulness of income tax disclosures primarily through changes to the rate reconciliation and income taxes paid information. This update is effective for annual periods beginning after December 15, 2024, though early adoption is permitted. We do not expect it to have a material effect on First Guaranty's consolidated financial statements.
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the current amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques use certain inputs to arrive at fair value. Inputs to valuation techniques are the assumptions that market participants would use in pricing the asset or liability. They may be observable or unobservable. First Guaranty uses a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs – Unadjusted quoted market prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds or credit risks) or inputs that are derived principally from or corroborated by market data by correlation or other means. Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. A description of the valuation methodologies used for instruments measured at fair value follows, as well as the classification of such instruments within the valuation hierarchy. Securities available for sale. Securities are classified within Level 1 where quoted market prices are available in an active market. Inputs include securities that have quoted prices in active markets for identical assets. If quoted market prices are unavailable, fair value is estimated using quoted prices of securities with similar characteristics, at which point the securities would be classified within Level 2 of the hierarchy. Securities classified within Level 3 in First Guaranty's portfolio as of June 30, 2024 includes corporate debt and municipal securities. Loan individually evaluated for impairment. Fair value is measured by either the fair value of the collateral if the loan is collateral dependent (Level 2 or Level 3), or the present value of expected future cash flows, discounted at the loan's effective interest rate (Level 3). Fair value of the collateral is determined by appraisals or by independent valuation. Other real estate owned. Properties are recorded at the balance of the loan or at estimated fair value less estimated selling costs, whichever is less, at the date acquired. Fair values of other real estate owned ("OREO") are determined by sales agreement or appraisal, and costs to sell are based on estimation per the terms and conditions of the sales agreement or amounts commonly used in real estate transactions. Inputs include appraisal values or recent sales activity for similar assets in the property's market; thus, OREO measured at fair value would be classified within either Level 2 or Level 3 of the hierarchy. Certain non-financial assets and non-financial liabilities are measured at fair value on a non-recurring basis including assets and liabilities related to reporting units measured at fair value in the testing of goodwill impairment, as well as intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment. ASC 825-10 provides First Guaranty with an option to report selected financial assets and liabilities at fair value. The fair value option established by this statement permits First Guaranty to choose to measure eligible items at fair value at specified election dates and report unrealized gains and losses on items for which the fair value option has been elected in earnings at each reporting date subsequent to implementation. First Guaranty has chosen not to elect the fair value option for any items that are not already required to be measured at fair value in accordance with accounting principles generally accepted in the United States.

Securities (Tables)

Securities (Tables)	6 Months Ended
	Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Comparison of Securities by Type	A summary comparison of securities by type at June 30, 2024 and December 31, 2023 is shown below. June 30, 2024 December 31, 2023 (in thousands) Amortized Cost Gross Gross Fair Value Amortized Cost Gross Unrealized Gains Gross Fair Value Available for sale: U.S. Treasuries $ — $ — $ — $ — $ 50,048 $ — $ (218) $ 49,830 U.S. Government Agencies — — — — — — — — Corporate debt securities 16,750 — (1,111) 15,639 16,750 3 (1,279) 15,474 Municipal bonds 17,167 155 (416) 16,906 13,522 31 (372) 13,181 Mortgage-backed securities 5,089 — (231) 4,858 5,144 — (144) 5,000 Total available for sale securities $ 39,006 $ 155 $ (1,758) $ 37,403 $ 85,464 $ 34 $ (2,013) $ 83,485 Held to maturity: U.S. Government Agencies $ 266,329 $ — $ (63,618) $ 202,711 $ 265,896 $ — $ (61,532) $ 204,364 Corporate debt securities 54,915 — (6,379) 48,536 54,822 — (5,602) 49,220 Total held to maturity securities $ 321,244 $ — $ (69,997) $ 251,247 $ 320,718 $ — $ (67,134) $ 253,584
Schedule of Investments Classified by Contractual Maturity Date	The scheduled maturities of securities at June 30, 2024, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to calls or prepayments. Mortgage-backed securities are not due at a single maturity because of amortization and potential prepayment of the underlying mortgages. For this reason, they are presented separately in the maturity table below: At June 30, 2024 (in thousands) Amortized Cost Fair Value Available for sale: Due in one year or less $ 652 $ 649 Due after one year through five years 4,399 4,383 Due after five years through 10 years 21,902 20,864 Over 10 years 6,964 6,649 Subtotal 33,917 32,545 Mortgage-backed securities 5,089 4,858 Total available for sale securities $ 39,006 $ 37,403 Held to maturity: Due in one year or less $ — $ — Due after one year through five years 3,396 3,109 Due after five years through 10 years 138,485 117,982 Over 10 years 179,363 130,156 Total held to maturity securities $ 321,244 $ 251,247
Schedule of Unrealized Loss on Investments	The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at June 30, 2024. At June 30, 2024 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — — $ — $ — — $ — $ — Corporate debt securities 1 992 (8) 15 14,647 (1,103) 16 15,639 (1,111) Municipal bonds 14 4,714 (15) 39 6,308 (401) 53 11,022 (416) Mortgage-backed securities 2 2,569 (41) 5 2,289 (190) 7 4,858 (231) Total available for sale securities 17 $ 8,275 $ (64) 59 $ 23,244 $ (1,694) 76 $ 31,519 $ (1,758) Held to maturity: U.S. Government Agencies — $ — $ — 29 $ 202,711 $ (63,618) 29 $ 202,711 $ (63,618) Corporate debt securities — — — 57 48,536 (6,379) 57 48,536 (6,379) Total held to maturity securities — $ — $ — 86 $ 251,247 $ (69,997) 86 $ 251,247 $ (69,997) The following is a summary of the fair value of securities with gross unrealized losses and an aging of those gross unrealized losses at December 31, 2023. At December 31, 2023 Less Than 12 Months 12 Months or More Total (in thousands) Number Fair Value Gross Number Fair Value Gross Number Fair Value Gross Available for sale: U.S. Treasuries — $ — $ — 3 $ 49,830 $ (218) 3 $ 49,830 $ (218) U.S. Government Agencies — — — — — — — — — Corporate debt securities — — — 15 14,471 (1,279) 15 14,471 (1,279) Municipal bonds 12 3,417 (6) 41 5,895 (366) 53 9,312 (372) Mortgage-backed securities 2 2,606 (21) 5 2,394 (123) 7 5,000 (144) Total available for sale securities 14 $ 6,023 $ (27) 64 $ 72,590 $ (1,986) 78 $ 78,613 $ (2,013) Held to maturity: U.S. Government Agencies — $ — $ — 29 $ 204,364 $ (61,532) 29 $ 204,364 $ (61,532) Corporate debt securities — — — 57 49,220 (5,602) 57 49,220 (5,602) Total held to maturity securities — $ — $ — 86 $ 253,584 $ (67,134) 86 $ 253,584 $ (67,134)
Schedule of Exposure to Investment Securities Issuers that Exceeded 10% of Shareholders' Equity	At June 30, 2024, First Guaranty's exposure to bond issuers that exceeded 10% of shareholders' equity is below: At June 30, 2024 (in thousands) Amortized Cost Fair Value U.S. Government Treasuries (U.S.) $ — $ — Federal Home Loan Bank (FHLB) 32,249 25,729 Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC) 97,585 69,720 Federal Farm Credit Bank (FFCB) 138,976 109,554 Total $ 268,810 $ 205,003

Loans (Tables)

Loans (Tables)	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Schedule of Components of Loan Portfolio	The following table summarizes the components of First Guaranty's loan portfolio as of June 30, 2024 and December 31, 2023: June 30, 2024 December 31, 2023 (in thousands except for %) Balance As % of Category Balance As % of Category Real Estate: Construction & land development $ 355,216 12.5 % $ 399,435 14.5 % Farmland 38,493 1.3 % 32,530 1.2 % 1- 4 Family 457,263 16.1 % 444,850 16.1 % Multifamily 160,256 5.6 % 118,921 4.3 % Non-farm non-residential 1,164,117 41.0 % 1,045,865 37.9 % Total Real Estate 2,175,345 76.5 % 2,041,601 74.0 % Non-Real Estate: Agricultural 47,852 1.7 % 41,008 1.5 % Commercial and industrial (1) 300,597 10.6 % 334,972 12.1 % Commercial leases 269,428 9.5 % 285,415 10.4 % Consumer and other 47,836 1.7 % 54,485 2.0 % Total Non-Real Estate 665,713 23.5 % 715,880 26.0 % Total Loans Before Unearned Income 2,841,058 100.0 % 2,757,481 100.0 % Unearned income (7,708) (8,773) Total Loans Net of Unearned Income $ 2,833,350 $ 2,748,708 (1) Includes PPP loans fully guaranteed by the SBA of $2.3 million and $2.8 million at June 30, 2024 and December 31, 2023, respectively.
Schedule of Fixed and Floating Rate Loans by Contractual Maturity, Excluding Nonaccrual Loans	The following table summarizes fixed and floating rate loans by contractual maturity, excluding nonaccrual loans, as of June 30, 2024 and December 31, 2023 unadjusted for scheduled principal payments, prepayments, or repricing opportunities. The average life of the loan portfolio may be substantially less than the contractual terms when these adjustments are considered. June 30, 2024 December 31, 2023 (in thousands) Fixed Floating Total Fixed Floating Total One year or less $ 210,374 $ 131,394 $ 341,768 $ 268,864 $ 88,884 $ 357,748 More than one to five years 725,809 332,564 1,058,373 782,754 357,981 1,140,735 More than five to 15 years 79,759 306,513 386,272 88,490 269,918 358,408 Over 15 years 380,859 611,461 992,320 334,337 541,066 875,403 Subtotal $ 1,396,801 $ 1,381,932 2,778,733 $ 1,474,445 $ 1,257,849 2,732,294 Nonaccrual loans 62,325 25,187 Total Loans Before Unearned Income 2,841,058 2,757,481 Unearned income (7,708) (8,773) Total Loans Net of Unearned Income $ 2,833,350 $ 2,748,708
Schedule of Past due Financing Receivables	The following tables present the age analysis of past due loans at June 30, 2024 and December 31, 2023: As of June 30, 2024 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 2,298 $ 2,314 $ 4,612 $ 350,604 $ 355,216 $ — Farmland 425 666 1,091 37,402 38,493 — 1- 4 family 8,775 7,977 16,752 440,511 457,263 77 Multifamily 3,978 537 4,515 155,741 160,256 — Non-farm non-residential 29,075 41,748 70,823 1,093,294 1,164,117 122 Total Real Estate 44,551 53,242 97,793 2,077,552 2,175,345 199 Non-Real Estate: Agricultural 565 1,379 1,944 45,908 47,852 — Commercial and industrial 1,402 4,084 5,486 295,111 300,597 — Commercial leases — 3,552 3,552 265,876 269,428 — Consumer and other 1,024 267 1,291 46,545 47,836 — Total Non-Real Estate 2,991 9,282 12,273 653,440 665,713 — Total Loans Before Unearned Income $ 47,542 $ 62,524 $ 110,066 $ 2,730,992 $ 2,841,058 $ 199 Unearned income (7,708) Total Loans Net of Unearned Income $ 2,833,350 As of December 31, 2023 (in thousands) 30-89 Days Past Due 90 Days or Greater Total Past Due Current Total Loans Recorded Investment Real Estate: Construction & land development $ 1,281 $ 530 $ 1,811 $ 397,624 $ 399,435 $ — Farmland 97 836 933 31,597 32,530 — 1- 4 family 3,929 7,109 11,038 433,812 444,850 124 Multifamily 824 537 1,361 117,560 118,921 — Non-farm non-residential 1,020 24,451 25,471 1,020,394 1,045,865 14,711 Total Real Estate 7,151 33,463 40,614 2,000,987 2,041,601 14,835 Non-Real Estate: Agricultural 240 1,426 1,666 39,342 41,008 57 Commercial and industrial 2,483 1,976 4,459 330,513 334,972 395 Commercial leases — 1,799 1,799 283,616 285,415 — Consumer and other 1,037 1,810 2,847 51,638 54,485 — Total Non-Real Estate 3,760 7,011 10,771 705,109 715,880 452 Total Loans Before Unearned Income $ 10,911 $ 40,474 $ 51,385 $ 2,706,096 $ 2,757,481 $ 15,287 Unearned income (8,773) Total Loans Net of Unearned Income $ 2,748,708
Schedule of Nonaccrual Loans by Class	The following is a summary of nonaccrual loans by class at the dates indicated: As of June 30, 2024 (in thousands) With Related Allowance Without Related Allowance Total Real Estate: Construction & land development $ 1,945 $ 369 $ 2,314 Farmland 265 401 666 1- 4 family 6,444 1,456 7,900 Multifamily — 537 537 Non-farm non-residential 3,573 38,053 41,626 Total Real Estate 12,227 40,816 53,043 Non-Real Estate: Agricultural 754 625 1,379 Commercial and industrial 3,460 624 4,084 Commercial leases — 3,552 3,552 Consumer and other 267 — 267 Total Non-Real Estate 4,481 4,801 9,282 Total Nonaccrual Loans $ 16,708 $ 45,617 $ 62,325 As of December 31, 2023 (in thousands) With Related Allowance Without Related Allowance Total Real Estate: Construction & land development $ 530 $ — $ 530 Farmland 511 325 836 1- 4 family 5,417 1,568 6,985 Multifamily — 537 537 Non-farm non-residential 8,730 1,010 9,740 Total Real Estate 15,188 3,440 18,628 Non-Real Estate: Agricultural 399 970 1,369 Commercial and industrial 1,581 — 1,581 Commercial leases — 1,799 1,799 Consumer and other 1,810 — 1,810 Total Non-Real Estate 3,790 2,769 6,559 Total Nonaccrual Loans $ 18,978 $ 6,209 $ 25,187
Schedule of Credit Exposure of Loan Portfolio, Including Loans Acquired with Deteriorated Credit Quality, by Specific Credit Ratings	The following table presents First Guaranty's loan portfolio by credit quality classification and origination year as of the date indicated: As of June 30, 2024 Term Loans by Origination Year (in thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Total Real Estate: Construction & land development: Pass $ 32,123 $ 136,823 $ 124,746 $ 18,402 $ 1,826 7,571 $ 17,079 $ 338,570 Special Mention — 180 408 164 83 296 — 1,131 Substandard 6,132 5,951 1,340 452 263 1,287 — 15,425 Doubtful — — — 90 — — — 90 Total Construction & land development 38,255 142,954 126,494 19,108 2,172 9,154 17,079 355,216 Current period gross charge-offs — — 39 — — — — 39 Farmland Pass 1,022 12,489 3,959 3,316 1,682 3,556 3,634 29,658 Special Mention — — 214 — 1,780 178 807 2,979 Substandard — — — 2,667 2,552 637 — 5,856 Doubtful — — — — — — — — Total Farmland 1,022 12,489 4,173 5,983 6,014 4,371 4,441 38,493 Current period gross charge-offs — — 258 — — — — 258 1- 4 family Pass 36,519 105,531 102,692 67,515 39,471 61,994 17,768 431,490 Special Mention 337 1,516 1,552 368 1,096 1,971 472 7,312 Substandard — 4,141 2,638 4,593 1,595 4,716 380 18,063 Doubtful — — 72 — — 253 73 398 Total 1- 4 family 36,856 111,188 106,954 72,476 42,162 68,934 18,693 457,263 Current period gross charge-offs — — 50 59 — 664 — 773 Multifamily Pass 450 7,578 75,013 47,967 14,856 1,000 1,066 147,930 Special Mention — — 7,063 — — 2,595 22 9,680 Substandard — — 2,109 — — 537 — 2,646 Doubtful — — — — — — — — Total Multifamily 450 7,578 84,185 47,967 14,856 4,132 1,088 160,256 Current period gross charge-offs — — — — — — — — Non-farm non-residential Pass 65,262 179,120 245,127 109,042 86,100 317,168 44,387 1,046,206 Special Mention 2,508 3,107 409 24,681 388 16,858 2,127 50,078 Substandard 1,452 1,655 37,156 19,367 — 4,978 3,159 67,767 Doubtful — — — — 66 — — 66 Total non-farm non-residential 69,222 183,882 282,692 153,090 86,554 339,004 49,673 1,164,117 Current period gross charge-offs — 3,789 — — 331 — — 4,120 Total Real Estate 145,805 458,091 604,498 298,624 151,758 425,595 90,974 2,175,345 Non-Real Estate: Agricultural Pass 1,376 3,417 8,356 3,027 1,189 3,520 21,807 42,692 Special Mention — 25 1,805 10 143 101 64 2,148 Substandard 147 27 — 692 158 1,958 2 2,984 Doubtful — — — — — 28 — 28 Total Agricultural 1,523 3,469 10,161 3,729 1,490 5,607 21,873 47,852 Current period gross charge-offs — — — 33 — — — 33 Commercial and industrial Pass 18,478 29,976 21,867 43,129 43,502 34,518 87,219 278,689 Special Mention 4,347 561 74 59 120 70 3,672 8,903 Substandard 30 332 243 182 361 2,303 9,554 13,005 Doubtful — — — — — — — — Total Commercial and industrial 22,855 30,869 22,184 43,370 43,983 36,891 100,445 300,597 Current period gross charge-offs — 302 693 238 2,133 204 — 3,570 Commercial leases Pass 46,495 64,680 97,199 52,720 4,782 — — 265,876 Special Mention — — — — — — — — Substandard — — 3,552 — — — — 3,552 Doubtful — — — — — — — — Total Commercial leases 46,495 64,680 100,751 52,720 4,782 — — 269,428 Current period gross charge-offs — — — — — — — — Consumer and other loans Pass 5,552 18,015 6,264 4,562 5,198 7,056 — 46,647 Special Mention — 30 79 124 44 25 — 302 Substandard 25 123 356 242 70 64 — 880 Doubtful — — — — — 7 — 7 Total Consumer and other loans 5,577 18,168 6,699 4,928 5,312 7,152 — 47,836 Current period gross charge-offs 143 524 748 536 234 74 — 2,259 Total Non-Real Estate 76,450 117,186 139,795 104,747 55,567 49,650 122,318 665,713 Total Loans Pass 207,277 557,629 685,223 349,680 198,606 436,383 192,960 2,627,758 Special Mention 7,192 5,419 11,604 25,406 3,654 22,094 7,164 82,533 Substandard 7,786 12,229 47,394 28,195 4,999 16,480 13,095 130,178 Doubtful — — 72 90 66 288 73 589 Total Loans Before Unearned Income $ 222,255 $ 575,277 $ 744,293 $ 403,371 $ 207,325 $ 475,245 $ 213,292 $ 2,841,058 Unearned income (7,708) Total Loans Net of Unearned Income $ 2,833,350 Total Current Period Gross Charge-offs $ 143 $ 4,615 $ 1,788 $ 866 $ 2,698 $ 942 $ — $ 11,052 As of December 31, 2023 Term Loans by Origination Year (in thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Total Real Estate: Construction & land development: Pass $ 134,527 $ 140,068 $ 75,884 $ 3,369 $ 8,533 11,940 $ 18,907 $ 393,228 Special Mention 789 1,579 170 — 90 250 — 2,878 Substandard — 716 458 263 94 1,668 — 3,199 Doubtful — 39 91 — — — — 130 Total Construction & land development 135,316 142,402 76,603 3,632 8,717 13,858 18,907 399,435 Current period gross charge-offs — — — — — — — — Farmland Pass 9,513 4,032 3,340 1,768 253 2,730 2,162 23,798 Special Mention — 194 — 514 — 359 — 1,067 Substandard — 251 1,369 3,877 115 653 1,355 7,620 Doubtful — — — — — — 45 45 Total Farmland 9,513 4,477 4,709 6,159 368 3,742 3,562 32,530 Current period gross charge-offs — — — — — — — — 1- 4 family Pass 112,636 110,978 70,599 41,766 19,542 47,374 17,215 420,110 Special Mention 1,307 2,505 749 1,544 775 997 667 8,544 Substandard 48 2,625 5,368 1,357 1,956 3,086 773 15,213 Doubtful — 122 391 — 239 159 72 983 Total 1- 4 family 113,991 116,230 77,107 44,667 22,512 51,616 18,727 444,850 Current period gross charge-offs — — — — — 964 — 964 Multifamily Pass 9,945 76,217 6,121 15,131 1,877 2,311 5,110 116,712 Special Mention — — — — — 1,648 24 1,672 Substandard — — — — — 537 — 537 Doubtful — — — — — — — — Total Multifamily 9,945 76,217 6,121 15,131 1,877 4,496 5,134 118,921 Current period gross charge-offs — — — — — — — — Non-farm non-residential Pass 162,234 247,182 111,054 88,039 73,797 256,032 33,907 972,245 Special Mention 708 369 1,014 388 15,846 5,191 1,525 25,041 Substandard 247 18,930 18,488 — — 6,125 4,723 48,513 Doubtful — — — 66 — — — 66 Total non-farm non-residential 163,189 266,481 130,556 88,493 89,643 267,348 40,155 1,045,865 Current period gross charge-offs — — — 138 — — — 138 Total Real Estate 431,954 605,807 295,096 158,082 123,117 341,060 86,485 2,041,601 Non-Real Estate: Agricultural Pass 2,555 10,406 3,142 1,336 1,532 2,378 16,259 37,608 Special Mention — 104 — 81 — — 25 210 Substandard — — 692 279 20 2,100 57 3,148 Doubtful — — — — — 42 — 42 Total Agricultural 2,555 10,510 3,834 1,696 1,552 4,520 16,341 41,008 Current period gross charge-offs — — — — — — — — Commercial and industrial Pass 41,105 27,800 48,097 53,585 5,613 27,634 119,886 323,720 Special Mention 63 37 4,382 146 — 53 598 5,279 Substandard 45 283 178 602 27 4,531 145 5,811 Doubtful — — — — — 162 — 162 Total Commercial and industrial 41,213 28,120 52,657 54,333 5,640 32,380 120,629 334,972 Current period gross charge-offs 29 791 133 532 — 209 — 1,694 Commercial leases Pass 74,456 117,566 67,615 6,087 4,428 — — 270,152 Special Mention — 11,867 1,597 — — — — 13,464 Substandard — 1,799 — — — — — 1,799 Doubtful — — — — — — — — Total Commercial leases 74,456 131,232 69,212 6,087 4,428 — — 285,415 Current period gross charge-offs — — — — — — — — Consumer and other loans Pass 21,257 8,770 6,463 6,164 650 7,887 150 51,341 Special Mention 36 151 255 87 15 19 — 563 Substandard 164 1,077 790 265 86 68 — 2,450 Doubtful — — 34 79 2 16 — 131 Total Consumer and other loans 21,457 9,998 7,542 6,595 753 7,990 150 54,485 Current period gross charge-offs 598 1,126 820 359 28 44 — 2,975 Total Non-Real Estate 139,681 179,860 133,245 68,711 12,373 44,890 137,120 715,880 Total Loans Pass 568,228 743,019 392,315 217,245 116,225 358,286 213,596 2,608,914 Special Mention 2,903 16,806 8,167 2,760 16,726 8,517 2,839 58,718 Substandard 504 25,681 27,343 6,643 2,298 18,768 7,053 88,290 Doubtful — 161 516 145 241 379 117 1,559 Total Loans Before Unearned Income $ 571,635 $ 785,667 $ 428,341 $ 226,793 $ 135,490 $ 385,950 $ 223,605 $ 2,757,481 Unearned income (8,773) Total Loans Net of Unearned Income $ 2,748,708 Total Current Period Gross Charge-offs $ 627 $ 1,917 $ 953 $ 1,029 $ 28 $ 1,217 $ — $ 5,771

Allowance for Credit Losses o_2

Allowance for Credit Losses on Loans (Tables)	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Schedule of Changes in Allowance for Loan Losses and Allowance and Loans Individually and Collectively Evaluated for Impairment	A summary of changes in the allowance for credit losses, by portfolio type, for the six months ended June 30, 2024 and 2023 are as follows: For the Six Months Ended June 30, 2024 (in thousands) Beginning Allowance (12/31/2023) Charge-offs Recoveries Provision Ending Allowance (6/30/2024) Real Estate: Construction & land development $ 5,845 $ (39) $ 1 $ (919) $ 4,888 Farmland 36 (258) — 247 25 1- 4 family 6,653 (773) 7 763 6,650 Multifamily 1,614 — — 101 1,715 Non-farm non-residential 10,596 (4,120) 21 2,440 8,937 Total Real Estate 24,744 (5,190) 29 2,632 22,215 Non-Real Estate: Agricultural 97 (33) 18 20 102 Commercial and industrial 2,711 (3,570) 126 2,515 1,782 Commercial leases 1,948 — — (50) 1,898 Consumer and other 1,426 (2,259) 331 3,154 2,652 Unallocated — — — 1,638 1,638 Total Non-Real Estate 6,182 (5,862) 475 7,277 8,072 Total $ 30,926 $ (11,052) $ 504 $ 9,909 $ 30,287 For the Six Months Ended June 30, 2023 (in thousands) Beginning Allowance (12/31/2022) ASC 326 Adoption Day 1 Adjustment Charge-offs Recoveries Provision Ending Allowance (6/30/2023) Real Estate: Construction & land development $ 1,232 $ 1,891 $ — $ — $ 737 $ 3,860 Farmland 83 (39) — — 3 47 1- 4 family 1,761 3,465 (100) 6 937 6,069 Multifamily 746 1,418 — — 73 2,237 Non-farm non-residential 9,280 307 (138) 211 278 9,938 Total Real Estate 13,102 7,042 (238) 217 2,028 22,151 Non-Real Estate: Agricultural 240 (98) — 407 (407) 142 Commercial and industrial 2,194 2,971 (45) 159 (1,476) 3,803 Commercial leases 4,879 (162) — — (2,525) 2,192 Consumer and other 2,506 (1,042) (1,265) 216 1,147 1,562 Unallocated 597 (591) — — 2,005 2,011 Total Non-Real Estate 10,416 1,078 (1,310) 782 (1,256) 9,710 Total $ 23,518 $ 8,120 $ (1,548) $ 999 $ 772 $ 31,861 A summary of the allowance along with loans and leases individually and collectively evaluated are as follows: As of June 30, 2024 (in thousands) Allowance Allowance Total Allowance Loans Loans Total Loans Real Estate: Construction & land development $ — $ 4,888 $ 4,888 $ 1,907 $ 353,309 $ 355,216 Farmland — 25 25 5,620 32,873 38,493 1- 4 family — 6,650 6,650 3,759 453,504 457,263 Multifamily — 1,715 1,715 537 159,719 160,256 Non-farm non-residential 182 8,755 8,937 40,571 1,123,546 1,164,117 Total Real Estate 182 22,033 22,215 52,394 2,122,951 2,175,345 Non-Real Estate: Agricultural 11 91 102 1,472 46,380 47,852 Commercial and industrial 152 1,630 1,782 1,487 299,110 300,597 Commercial leases — 1,898 1,898 3,552 265,876 269,428 Consumer and other — 2,652 2,652 — 47,836 47,836 Unallocated — 1,638 1,638 — — — Total Non-Real Estate 163 7,909 8,072 6,511 659,202 665,713 Total $ 345 $ 29,942 $ 30,287 $ 58,905 $ 2,782,153 2,841,058 Unearned Income (7,708) Total Loans Net of Unearned Income $ 2,833,350 All loans individually evaluated for impairment as of June 30, 2024 were considered collateral dependent loans. As of December 31, 2023 (in thousands) Allowance Allowance Total Allowance Loans Loans Total Loans Real Estate: Construction & land development $ — $ 5,845 $ 5,845 $ 1,389 $ 398,046 $ 399,435 Farmland — 36 36 5,670 26,860 32,530 1- 4 family 316 6,337 6,653 5,066 439,784 444,850 Multifamily — 1,614 1,614 537 118,384 118,921 Non-farm non-residential 3,047 7,549 10,596 46,571 999,294 1,045,865 Total Real Estate 3,363 21,381 24,744 59,233 1,982,368 2,041,601 Non-Real Estate: Agricultural 1 96 97 1,466 39,542 41,008 Commercial and industrial 758 1,953 2,711 4,464 330,508 334,972 Commercial leases — 1,948 1,948 1,799 283,616 285,415 Consumer and other — 1,426 1,426 — 54,485 54,485 Unallocated — — — — — — Total Non-Real Estate 759 5,423 6,182 7,729 708,151 715,880 Total $ 4,122 $ 26,804 $ 30,926 $ 66,962 $ 2,690,519 2,757,481 Unearned Income (8,773) Total loans net of unearned income $ 2,748,708

Other Real Estate (ORE) (Tables

Other Real Estate (ORE) (Tables)	6 Months Ended
	Jun. 30, 2024
Real Estate [Abstract]
Schedule of Other Real Estate Owned	Other real estate owned consists of the following at the dates indicated: (in thousands) June 30, 2024 December 31, 2023 Real Estate Owned Acquired by Foreclosure: Residential $ 141 $ 309 Construction & land development 201 251 Non-farm non-residential 690 690 Total Other Real Estate Owned and Foreclosed Property 1,032 1,250 Allowance for Other Real Estate Owned losses — — Net Other Real Estate Owned and Foreclosed Property $ 1,032 $ 1,250

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of Notional Amounts of Financial Instruments with Off-Balance Sheet Risk	Below is a summary of the notional amounts of the financial instruments with off-balance sheet risk at June 30, 2024 and December 31, 2023: Contract Amount (in thousands) June 30, 2024 December 31, 2023 Commitments to Extend Credit $ 225,503 $ 304,218 Unfunded Commitments under lines of credit $ 180,500 $ 214,546 Commercial and Standby letters of credit $ 14,683 $ 13,971

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets Measured on Recurring Basis	The following table summarizes financial assets measured at fair value on a recurring basis as of June 30, 2024 and December 31, 2023, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) June 30, 2024 December 31, 2023 Available for Sale Securities Fair Value Measurements Using: Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ 49,830 Level 2: Significant Other Observable Inputs 27,375 23,172 Level 3: Significant Unobservable Inputs 10,028 10,483 Securities available for sale measured at fair value $ 37,403 $ 83,485
Schedule of Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table reconciles assets measured at fair value on a recurring basis using unobservable inputs (Level 3) : Level 3 Changes (in thousands) June 30, 2024 Balance, beginning of year $ 10,483 Total gains or losses (realized/unrealized): Included in earnings — Included in other comprehensive income 14 Purchases, sales, issuances and settlements, net (469) Transfers in and/or out of Level 3 — Balance as of end of period $ 10,028
Schedule of Fair Value Measurements, Nonrecurring	The following table measures financial assets and financial liabilities measured at fair value on a non-recurring basis as of June 30, 2024 and December 31, 2023, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value: (in thousands) At June 30, 2024 At December 31, 2023 Fair Value Measurements Using: Loans Individually Evaluated for Impairment Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs — — Level 3: Significant Unobservable Inputs 4,663 8,083 Loans individually evaluated for impairment measured at fair value $ 4,663 $ 8,083 Fair Value Measurements Using: Other Real Estate Owned Level 1: Quoted Prices in Active Markets For Identical Assets $ — $ — Level 2: Significant Other Observable Inputs 303 1,250 Level 3: Significant Unobservable Inputs 729 — Other real estate owned measured at fair value $ 1,032 $ 1,250

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2024
Investments, All Other Investments [Abstract]
Schedule of Estimated Fair Values and Carrying Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments at June 30, 2024 were as follows: Fair Value Measurements at June 30, 2024 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 298,574 $ 298,574 $ — $ — $ 298,574 Federal funds sold 392 392 — — 392 Securities, available for sale 37,403 — 27,375 10,028 37,403 Securities, held for maturity 321,164 — 251,247 — 251,247 Loans held for sale — — — — — Loans, net 2,803,063 — — 2,650,629 2,650,629 Cash surrender value of BOLI 5,935 — — 5,935 5,935 Accrued interest receivable 18,137 — — 18,137 18,137 Liabilities Deposits $ 3,043,451 $ — $ — $ 3,041,490 3,041,490 Short-term advances from Federal Home Loan Bank 60,000 60,000 60,000 Short-term borrowings — — — — — Repurchase agreements 6,971 — — 6,956 6,956 Accrued interest payable 12,991 — — 12,991 12,991 Long-term advances from Federal Home Loan Bank 155,000 — — 153,791 153,791 Senior long-term debt 17,156 — — 17,289 17,289 Junior subordinated debentures 44,715 — — 44,715 44,715 The carrying amounts and estimated fair values of financial instruments at December 31, 2023 were as follows: Fair Value Measurements at December 31, 2023 Using (in thousands) Carrying Amount Level 1 Level 2 Level 3 Total Assets Cash and due from banks $ 286,114 $ 286,114 $ — $ — $ 286,114 Federal funds sold 341 341 — — 341 Securities, available for sale 83,485 49,830 23,172 10,483 83,485 Securities, held for maturity 320,638 — 253,584 — 253,584 Loans, net 2,717,782 — — 2,581,979 2,581,979 Cash surrender value of BOLI 5,861 — — 5,861 5,861 Accrued interest receivable 15,713 — — 15,713 15,713 Liabilities Deposits $ 3,009,094 $ — $ — $ 3,001,498 3,001,498 Short-term advances from Federal Home Loan Bank 50,000 — — 50,000 50,000 Short-term borrowings 10,000 — — 10,000 10,000 Repurchase agreements 6,297 — — 6,285 6,285 Accrued interest payable 11,807 — — 11,807 11,807 Long-term advances from Federal Home Loan Bank 155,000 — — 152,299 152,299 Senior long-term debt 39,099 — — 39,304 39,304 Junior subordinated debentures 15,000 — — 15,000 15,000

Securities - Schedule of Compar

Securities - Schedule of Comparison of Securities by Type (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Available for sale:
Amortized Cost	$ 39,006	$ 85,464
Gross Unrealized Gains	155	34
Gross Unrealized Losses	(1,758)	(2,013)
Fair Value	37,403	83,485
Held to maturity:
Amortized Cost	321,244	320,718
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(69,997)	(67,134)
Fair Value	251,247	253,584
U.S. Treasuries
Available for sale:
Amortized Cost	0	50,048
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	(218)
Fair Value	0	49,830
U.S. Government Agencies
Available for sale:
Amortized Cost	0	0
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	0	0
Held to maturity:
Amortized Cost	266,329	265,896
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(63,618)	(61,532)
Fair Value	202,711	204,364
Corporate debt securities
Available for sale:
Amortized Cost	16,750	16,750
Gross Unrealized Gains	0	3
Gross Unrealized Losses	(1,111)	(1,279)
Fair Value	15,639	15,474
Held to maturity:
Amortized Cost	54,915	54,822
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(6,379)	(5,602)
Fair Value	48,536	49,220
Municipal bonds
Available for sale:
Amortized Cost	17,167	13,522
Gross Unrealized Gains	155	31
Gross Unrealized Losses	(416)	(372)
Fair Value	16,906	13,181
Mortgage-backed securities
Available for sale:
Amortized Cost	5,089	5,144
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(231)	(144)
Fair Value	$ 4,858	$ 5,000

Securities - Scheduled Maturiti

Securities - Scheduled Maturities of Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 652
Due after one year through five years	4,399
Due after five years through 10 years	21,902
Over 10 years	6,964
Subtotal	33,917
Amortized Cost	39,006	$ 85,464
Fair Value
Due in one year or less	649
Due after one year through five years	4,383
Due after five years through 10 years	20,864
Over 10 years	6,649
Subtotal	32,545
Fair Value	37,403	83,485
Amortized Cost
Due in one year or less	0
Due after one year through five years	3,396
Due after five years through 10 years	138,485
Over 10 years	179,363
Amortized Cost	321,244	320,718
Fair Value
Due in one year or less	0
Due after one year through five years	3,109
Due after five years through 10 years	117,982
Over 10 years	130,156
Fair Value	251,247	253,584
Mortgage-backed securities
Amortized Cost
Mortgage-backed securities	5,089
Amortized Cost	5,089	5,144
Fair Value
Mortgage-backed securities	4,858
Fair Value	$ 4,858	$ 5,000

Securities - Narrative (Details

Securities - Narrative (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($) chargeoff security	Jun. 30, 2023 USD ($) chargeoff	Jun. 30, 2024 USD ($) chargeoff security	Jun. 30, 2023 USD ($) chargeoff	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-sale [Line Items]
Marketable securities	$ 358,567,000		$ 358,567,000		$ 404,123,000
Debt securities, accrued interest	1,400,000		1,400,000		1,800,000
Held to maturity, allowance for credit losses	$ 80,000		$ 80,000		$ 80,000
Number of debt securities with unrealized losses | security	162		162
Unrealized losses on debt securities in continuous loss position as percentage of total individual securities' amortized cost basis (as a percent)	20.20%		20.20%
Unrealized losses on debt securities in continuous loss position as percentage of amortized cost basis of investment securities portfolio (as a percent)	19.90%		19.90%
Number of debt securities in continuous loss position for over 12 months | security	145		145
Debt securities in a continuous loss position for over 12 months, amortized cost basis	$ 346,200,000		$ 346,200,000
Debt securities in a continuous loss position for over 12 months, unrealized loss	$ 71,700,000		$ 71,700,000
Number of held to maturity corporate security with a credit related impairment loss | security	1		1
Provision for credit losses	$ 6,805,000	$ 548,000	$ 9,109,000	$ 862,000
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Number of charge-offs | chargeoff	0	0	0	0
Held-to-Maturity and Available-for-Sale Securities
Debt Securities, Available-for-sale [Line Items]
Provision for credit losses			$ 0	$ 0
Deposits
Debt Securities, Available-for-sale [Line Items]
Marketable securities	$ 179,700,000		179,700,000
Debt securities, available-for-sale and held-to-maturity, fair value	$ 138,500,000		$ 138,500,000

Securities - Schedule of Securi

Securities - Schedule of Securities in Continuous Unrealized Loss Position (Details) $ in Thousands	Jun. 30, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Available for sale:
Less Than 12 Months, Number of Securities | security	17	14
Less Than 12 Months, Fair Value	$ 8,275	$ 6,023
Less Than 12 Months, Gross Unrealized Losses	$ (64)	$ (27)
12 Months or More, Number of Securities | security	59	64
12 Months or More, Fair Value	$ 23,244	$ 72,590
12 Months or More, Gross Unrealized Losses	$ (1,694)	$ (1,986)
Total, Number of Securities | security	76	78
Total, Fair Value	$ 31,519	$ 78,613
Total, Gross Unrealized Losses	$ (1,758)	$ (2,013)
Held to maturity:
Less Than 12 Months, Number of Securities | security	0	0
Less Than 12 Months, Fair Value	$ 0	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	86	86
12 Months or More, Fair Value	$ 251,247	$ 253,584
12 Months or More, Gross Unrealized Losses	$ (69,997)	$ (67,134)
Total, Number of Securities | security	86	86
Total, Fair Value	$ 251,247	$ 253,584
Total, Gross Unrealized Losses	$ (69,997)	$ (67,134)
U.S. Treasuries
Available for sale:
Less Than 12 Months, Number of Securities | security	0	0
Less Than 12 Months, Fair Value	$ 0	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	0	3
12 Months or More, Fair Value	$ 0	$ 49,830
12 Months or More, Gross Unrealized Losses	$ 0	$ (218)
Total, Number of Securities | security	0	3
Total, Fair Value	$ 0	$ 49,830
Total, Gross Unrealized Losses	$ 0	$ (218)
U.S. Government Agencies
Available for sale:
Less Than 12 Months, Number of Securities | security		0
Less Than 12 Months, Fair Value		$ 0
Less Than 12 Months, Gross Unrealized Losses		$ 0
12 Months or More, Number of Securities | security		0
12 Months or More, Fair Value		$ 0
12 Months or More, Gross Unrealized Losses		$ 0
Total, Number of Securities | security		0
Total, Fair Value		$ 0
Total, Gross Unrealized Losses		$ 0
Held to maturity:
Less Than 12 Months, Number of Securities | security	0	0
Less Than 12 Months, Fair Value	$ 0	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	29	29
12 Months or More, Fair Value	$ 202,711	$ 204,364
12 Months or More, Gross Unrealized Losses	$ (63,618)	$ (61,532)
Total, Number of Securities | security	29	29
Total, Fair Value	$ 202,711	$ 204,364
Total, Gross Unrealized Losses	$ (63,618)	$ (61,532)
Corporate debt securities
Available for sale:
Less Than 12 Months, Number of Securities | security	1	0
Less Than 12 Months, Fair Value	$ 992	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ (8)	$ 0
12 Months or More, Number of Securities | security	15	15
12 Months or More, Fair Value	$ 14,647	$ 14,471
12 Months or More, Gross Unrealized Losses	$ (1,103)	$ (1,279)
Total, Number of Securities | security	16	15
Total, Fair Value	$ 15,639	$ 14,471
Total, Gross Unrealized Losses	$ (1,111)	$ (1,279)
Held to maturity:
Less Than 12 Months, Number of Securities | security	0	0
Less Than 12 Months, Fair Value	$ 0	$ 0
Less Than 12 Months, Gross Unrealized Losses	$ 0	$ 0
12 Months or More, Number of Securities | security	57	57
12 Months or More, Fair Value	$ 48,536	$ 49,220
12 Months or More, Gross Unrealized Losses	$ (6,379)	$ (5,602)
Total, Number of Securities | security	57	57
Total, Fair Value	$ 48,536	$ 49,220
Total, Gross Unrealized Losses	$ (6,379)	$ (5,602)
Municipal bonds
Available for sale:
Less Than 12 Months, Number of Securities | security	14	12
Less Than 12 Months, Fair Value	$ 4,714	$ 3,417
Less Than 12 Months, Gross Unrealized Losses	$ (15)	$ (6)
12 Months or More, Number of Securities | security	39	41
12 Months or More, Fair Value	$ 6,308	$ 5,895
12 Months or More, Gross Unrealized Losses	$ (401)	$ (366)
Total, Number of Securities | security	53	53
Total, Fair Value	$ 11,022	$ 9,312
Total, Gross Unrealized Losses	$ (416)	$ (372)
Mortgage-backed securities
Available for sale:
Less Than 12 Months, Number of Securities | security	2	2
Less Than 12 Months, Fair Value	$ 2,569	$ 2,606
Less Than 12 Months, Gross Unrealized Losses	$ (41)	$ (21)
12 Months or More, Number of Securities | security	5	5
12 Months or More, Fair Value	$ 2,289	$ 2,394
12 Months or More, Gross Unrealized Losses	$ (190)	$ (123)
Total, Number of Securities | security	7	7
Total, Fair Value	$ 4,858	$ 5,000
Total, Gross Unrealized Losses	$ (231)	$ (144)

Securities - Schedule of Exposu

Securities - Schedule of Exposure to Bond Issuers that Exceeded 10% of Stockholders' Equity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Concentration Risk [Line Items]
Amortized Cost	$ 358,567	$ 404,123
Stockholders' Equity, Total
Concentration Risk [Line Items]
Amortized Cost	268,810
Fair Value	205,003
Stockholders' Equity, Total | U.S. Government Treasuries (U.S.)
Concentration Risk [Line Items]
Amortized Cost	0
Fair Value	0
Stockholders' Equity, Total | Federal Home Loan Bank (FHLB)
Concentration Risk [Line Items]
Amortized Cost	32,249
Fair Value	25,729
Stockholders' Equity, Total | Federal Home Loan Mortgage Corporation (Freddie Mac-FHLMC)
Concentration Risk [Line Items]
Amortized Cost	97,585
Fair Value	69,720
Stockholders' Equity, Total | Federal Farm Credit Bank (FFCB)
Concentration Risk [Line Items]
Amortized Cost	138,976
Fair Value	$ 109,554

Loans - Components of Loan Port

Loans - Components of Loan Portfolio (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Balance
Total Loans before Unearned Income	$ 2,841,058	$ 2,757,481
Unearned Income	(7,708)	(8,773)
Total loans net of unearned income	$ 2,833,350	$ 2,748,708
As % of Category
As % of Category	100%	100%
Real Estate
Balance
Total Loans before Unearned Income	$ 2,175,345	$ 2,041,601
As % of Category
As % of Category	76.50%	74%
Real Estate | Construction & land development
Balance
Total Loans before Unearned Income	$ 355,216	$ 399,435
As % of Category
As % of Category	12.50%	14.50%
Real Estate | Farmland
Balance
Total Loans before Unearned Income	$ 38,493	$ 32,530
As % of Category
As % of Category	1.30%	1.20%
Real Estate | 1- 4 Family
Balance
Total Loans before Unearned Income	$ 457,263	$ 444,850
As % of Category
As % of Category	16.10%	16.10%
Real Estate | Multifamily
Balance
Total Loans before Unearned Income	$ 160,256	$ 118,921
As % of Category
As % of Category	5.60%	4.30%
Real Estate | Non-farm non-residential
Balance
Total Loans before Unearned Income	$ 1,164,117	$ 1,045,865
As % of Category
As % of Category	41%	37.90%
Non-Real Estate
Balance
Total Loans before Unearned Income	$ 665,713	$ 715,880
As % of Category
As % of Category	23.50%	26%
Non-Real Estate | Agricultural
Balance
Total Loans before Unearned Income	$ 47,852	$ 41,008
As % of Category
As % of Category	1.70%	1.50%
Non-Real Estate | Commercial and industrial
Balance
Total Loans before Unearned Income	$ 300,597	$ 334,972
As % of Category
As % of Category	10.60%	12.10%
PPP loans fully guaranteed by the SBA	$ 2,300	$ 2,800
Non-Real Estate | Commercial leases
Balance
Total Loans before Unearned Income	$ 269,428	$ 285,415
As % of Category
As % of Category	9.50%	10.40%
Non-Real Estate | Consumer and other
Balance
Total Loans before Unearned Income	$ 47,836	$ 54,485
As % of Category
As % of Category	1.70%	2%

Loans - Narrative (Details)

Loans - Narrative (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Receivables [Abstract]
Accrued interest receivable	$ 16,700	$ 13,900
Initial fixed rate period, tranche one	1 year
Initial fixed rate period, tranche two	3 years
Initial fixed rate period, tranche three	5 years
Nonaccrual loans	$ 62,325	$ 25,187

Loans - Fixed and Floating Rate

Loans - Fixed and Floating Rate Loans by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financing receivables, fixed and floating rate loans by contractual maturity [Abstract]
One year or less	$ 341,768	$ 357,748
More than one to five years	1,058,373	1,140,735
More than five to 15 years	386,272	358,408
Over 15 years	992,320	875,403
Subtotal	2,778,733	2,732,294
Nonaccrual loans	62,325	25,187
Total Loans before Unearned Income	2,841,058	2,757,481
Unearned income	(7,708)	(8,773)
Total Loans Net of Unearned Income	2,833,350	2,748,708
Fixed
Financing receivables, fixed and floating rate loans by contractual maturity [Abstract]
One year or less	210,374	268,864
More than one to five years	725,809	782,754
More than five to 15 years	79,759	88,490
Over 15 years	380,859	334,337
Subtotal	1,396,801	1,474,445
Floating
Financing receivables, fixed and floating rate loans by contractual maturity [Abstract]
One year or less	131,394	88,884
More than one to five years	332,564	357,981
More than five to 15 years	306,513	269,918
Over 15 years	611,461	541,066
Subtotal	$ 1,381,932	$ 1,257,849

Loans - Receivables Past Due (D

Loans - Receivables Past Due (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	$ 2,841,058	$ 2,757,481
Unearned income	(7,708)	(8,773)
Total loans net of unearned income	2,833,350	2,748,708
Recorded Investment 90 Days Accruing	199	15,287
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	110,066	51,385
30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	47,542	10,911
90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	62,524	40,474
Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	2,730,992	2,706,096
Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	2,175,345	2,041,601
Recorded Investment 90 Days Accruing	199	14,835
Real Estate | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	97,793	40,614
Real Estate | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	44,551	7,151
Real Estate | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	53,242	33,463
Real Estate | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	2,077,552	2,000,987
Real Estate | Construction & land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	355,216	399,435
Recorded Investment 90 Days Accruing	0	0
Real Estate | Construction & land development | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	4,612	1,811
Real Estate | Construction & land development | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	2,298	1,281
Real Estate | Construction & land development | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	2,314	530
Real Estate | Construction & land development | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	350,604	397,624
Real Estate | Farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	38,493	32,530
Recorded Investment 90 Days Accruing	0	0
Real Estate | Farmland | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,091	933
Real Estate | Farmland | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	425	97
Real Estate | Farmland | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	666	836
Real Estate | Farmland | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	37,402	31,597
Real Estate | 1- 4 family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	457,263	444,850
Recorded Investment 90 Days Accruing	77	124
Real Estate | 1- 4 family | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	16,752	11,038
Real Estate | 1- 4 family | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	8,775	3,929
Real Estate | 1- 4 family | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	7,977	7,109
Real Estate | 1- 4 family | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	440,511	433,812
Real Estate | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	160,256	118,921
Recorded Investment 90 Days Accruing	0	0
Real Estate | Multifamily | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	4,515	1,361
Real Estate | Multifamily | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	3,978	824
Real Estate | Multifamily | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	537	537
Real Estate | Multifamily | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	155,741	117,560
Real Estate | Non-farm non-residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,164,117	1,045,865
Recorded Investment 90 Days Accruing	122	14,711
Real Estate | Non-farm non-residential | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	70,823	25,471
Real Estate | Non-farm non-residential | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	29,075	1,020
Real Estate | Non-farm non-residential | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	41,748	24,451
Real Estate | Non-farm non-residential | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,093,294	1,020,394
Non-Real Estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	665,713	715,880
Recorded Investment 90 Days Accruing	0	452
Non-Real Estate | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	12,273	10,771
Non-Real Estate | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	2,991	3,760
Non-Real Estate | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	9,282	7,011
Non-Real Estate | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	653,440	705,109
Non-Real Estate | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	47,852	41,008
Recorded Investment 90 Days Accruing	0	57
Non-Real Estate | Agricultural | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,944	1,666
Non-Real Estate | Agricultural | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	565	240
Non-Real Estate | Agricultural | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,379	1,426
Non-Real Estate | Agricultural | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	45,908	39,342
Non-Real Estate | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	300,597	334,972
Recorded Investment 90 Days Accruing	0	395
Non-Real Estate | Commercial and industrial | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	5,486	4,459
Non-Real Estate | Commercial and industrial | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,402	2,483
Non-Real Estate | Commercial and industrial | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	4,084	1,976
Non-Real Estate | Commercial and industrial | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	295,111	330,513
Non-Real Estate | Commercial leases
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	269,428	285,415
Recorded Investment 90 Days Accruing	0	0
Non-Real Estate | Commercial leases | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	3,552	1,799
Non-Real Estate | Commercial leases | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	0	0
Non-Real Estate | Commercial leases | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	3,552	1,799
Non-Real Estate | Commercial leases | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	265,876	283,616
Non-Real Estate | Consumer and other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	47,836	54,485
Recorded Investment 90 Days Accruing	0	0
Non-Real Estate | Consumer and other | Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,291	2,847
Non-Real Estate | Consumer and other | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	1,024	1,037
Non-Real Estate | Consumer and other | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	267	1,810
Non-Real Estate | Consumer and other | Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans before Unearned Income	$ 46,545	$ 51,638

Loans - Nonaccrual Loans (Detai

Loans - Nonaccrual Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	$ 16,708	$ 18,978
Without Related Allowance	45,617	6,209
Total	62,325	25,187
Real Estate
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	12,227	15,188
Without Related Allowance	40,816	3,440
Total	53,043	18,628
Real Estate | Construction & land development
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	1,945	530
Without Related Allowance	369	0
Total	2,314	530
Real Estate | Farmland
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	265	511
Without Related Allowance	401	325
Total	666	836
Real Estate | 1- 4 family
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	6,444	5,417
Without Related Allowance	1,456	1,568
Total	7,900	6,985
Real Estate | Multifamily
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	0	0
Without Related Allowance	537	537
Total	537	537
Real Estate | Non-farm non-residential
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	3,573	8,730
Without Related Allowance	38,053	1,010
Total	41,626	9,740
Non-Real Estate
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	4,481	3,790
Without Related Allowance	4,801	2,769
Total	9,282	6,559
Non-Real Estate | Agricultural
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	754	399
Without Related Allowance	625	970
Total	1,379	1,369
Non-Real Estate | Commercial and industrial
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	3,460	1,581
Without Related Allowance	624	0
Total	4,084	1,581
Non-Real Estate | Commercial leases
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	0	0
Without Related Allowance	3,552	1,799
Total	3,552	1,799
Non-Real Estate | Consumer and other
Summary of nonaccrual loans by class [Abstract]
With Related Allowance	267	1,810
Without Related Allowance	0	0
Total	$ 267	$ 1,810

Loans - Credit Exposure of Port

Loans - Credit Exposure of Portfolio (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	$ 222,255		$ 571,635
Year two	575,277		785,667
Year three	744,293		428,341
Year four	403,371		226,793
Year five	207,325		135,490
Prior	475,245		385,950
Revolving Loans	213,292		223,605
Total Loans before Unearned Income	2,841,058		2,757,481
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	143		627
Year two	4,615		1,917
Year three	1,788		953
Year four	866		1,029
Year five	2,698		28
Prior	942		1,217
Revolving Loans	0		0
Total	11,052	$ 1,548	5,771
Unearned income	(7,708)		(8,773)
Total loans net of unearned income	2,833,350		2,748,708
Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	207,277		568,228
Year two	557,629		743,019
Year three	685,223		392,315
Year four	349,680		217,245
Year five	198,606		116,225
Prior	436,383		358,286
Revolving Loans	192,960		213,596
Total Loans before Unearned Income	2,627,758		2,608,914
Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	7,192		2,903
Year two	5,419		16,806
Year three	11,604		8,167
Year four	25,406		2,760
Year five	3,654		16,726
Prior	22,094		8,517
Revolving Loans	7,164		2,839
Total Loans before Unearned Income	82,533		58,718
Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	7,786		504
Year two	12,229		25,681
Year three	47,394		27,343
Year four	28,195		6,643
Year five	4,999		2,298
Prior	16,480		18,768
Revolving Loans	13,095		7,053
Total Loans before Unearned Income	130,178		88,290
Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		161
Year three	72		516
Year four	90		145
Year five	66		241
Prior	288		379
Revolving Loans	73		117
Total Loans before Unearned Income	589		1,559
Real Estate
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	145,805		431,954
Year two	458,091		605,807
Year three	604,498		295,096
Year four	298,624		158,082
Year five	151,758		123,117
Prior	425,595		341,060
Revolving Loans	90,974		86,485
Total Loans before Unearned Income	2,175,345		2,041,601
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	5,190	238
Real Estate | Construction & land development
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	38,255		135,316
Year two	142,954		142,402
Year three	126,494		76,603
Year four	19,108		3,632
Year five	2,172		8,717
Prior	9,154		13,858
Revolving Loans	17,079		18,907
Total Loans before Unearned Income	355,216		399,435
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	0		0
Year three	39		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total	39	0	0
Real Estate | Construction & land development | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	32,123		134,527
Year two	136,823		140,068
Year three	124,746		75,884
Year four	18,402		3,369
Year five	1,826		8,533
Prior	7,571		11,940
Revolving Loans	17,079		18,907
Total Loans before Unearned Income	338,570		393,228
Real Estate | Construction & land development | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		789
Year two	180		1,579
Year three	408		170
Year four	164		0
Year five	83		90
Prior	296		250
Revolving Loans	0		0
Total Loans before Unearned Income	1,131		2,878
Real Estate | Construction & land development | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	6,132		0
Year two	5,951		716
Year three	1,340		458
Year four	452		263
Year five	263		94
Prior	1,287		1,668
Revolving Loans	0		0
Total Loans before Unearned Income	15,425		3,199
Real Estate | Construction & land development | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		39
Year three	0		91
Year four	90		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	90		130
Real Estate | Farmland
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	1,022		9,513
Year two	12,489		4,477
Year three	4,173		4,709
Year four	5,983		6,159
Year five	6,014		368
Prior	4,371		3,742
Revolving Loans	4,441		3,562
Total Loans before Unearned Income	38,493		32,530
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	0		0
Year three	258		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total	258	0	0
Real Estate | Farmland | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	1,022		9,513
Year two	12,489		4,032
Year three	3,959		3,340
Year four	3,316		1,768
Year five	1,682		253
Prior	3,556		2,730
Revolving Loans	3,634		2,162
Total Loans before Unearned Income	29,658		23,798
Real Estate | Farmland | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		194
Year three	214		0
Year four	0		514
Year five	1,780		0
Prior	178		359
Revolving Loans	807		0
Total Loans before Unearned Income	2,979		1,067
Real Estate | Farmland | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		251
Year three	0		1,369
Year four	2,667		3,877
Year five	2,552		115
Prior	637		653
Revolving Loans	0		1,355
Total Loans before Unearned Income	5,856		7,620
Real Estate | Farmland | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		45
Total Loans before Unearned Income	0		45
Real Estate | 1- 4 family
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	36,856		113,991
Year two	111,188		116,230
Year three	106,954		77,107
Year four	72,476		44,667
Year five	42,162		22,512
Prior	68,934		51,616
Revolving Loans	18,693		18,727
Total Loans before Unearned Income	457,263		444,850
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	0		0
Year three	50		0
Year four	59		0
Year five	0		0
Prior	664		964
Revolving Loans	0		0
Total	773	100	964
Real Estate | 1- 4 family | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	36,519		112,636
Year two	105,531		110,978
Year three	102,692		70,599
Year four	67,515		41,766
Year five	39,471		19,542
Prior	61,994		47,374
Revolving Loans	17,768		17,215
Total Loans before Unearned Income	431,490		420,110
Real Estate | 1- 4 family | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	337		1,307
Year two	1,516		2,505
Year three	1,552		749
Year four	368		1,544
Year five	1,096		775
Prior	1,971		997
Revolving Loans	472		667
Total Loans before Unearned Income	7,312		8,544
Real Estate | 1- 4 family | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		48
Year two	4,141		2,625
Year three	2,638		5,368
Year four	4,593		1,357
Year five	1,595		1,956
Prior	4,716		3,086
Revolving Loans	380		773
Total Loans before Unearned Income	18,063		15,213
Real Estate | 1- 4 family | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		122
Year three	72		391
Year four	0		0
Year five	0		239
Prior	253		159
Revolving Loans	73		72
Total Loans before Unearned Income	398		983
Real Estate | Multifamily
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	450		9,945
Year two	7,578		76,217
Year three	84,185		6,121
Year four	47,967		15,131
Year five	14,856		1,877
Prior	4,132		4,496
Revolving Loans	1,088		5,134
Total Loans before Unearned Income	160,256		118,921
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total	0	0	0
Real Estate | Multifamily | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	450		9,945
Year two	7,578		76,217
Year three	75,013		6,121
Year four	47,967		15,131
Year five	14,856		1,877
Prior	1,000		2,311
Revolving Loans	1,066		5,110
Total Loans before Unearned Income	147,930		116,712
Real Estate | Multifamily | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	7,063		0
Year four	0		0
Year five	0		0
Prior	2,595		1,648
Revolving Loans	22		24
Total Loans before Unearned Income	9,680		1,672
Real Estate | Multifamily | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	2,109		0
Year four	0		0
Year five	0		0
Prior	537		537
Revolving Loans	0		0
Total Loans before Unearned Income	2,646		537
Real Estate | Multifamily | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	0		0
Real Estate | Non-farm non-residential
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	69,222		163,189
Year two	183,882		266,481
Year three	282,692		130,556
Year four	153,090		88,493
Year five	86,554		89,643
Prior	339,004		267,348
Revolving Loans	49,673		40,155
Total Loans before Unearned Income	1,164,117		1,045,865
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	3,789		0
Year three	0		0
Year four	0		138
Year five	331		0
Prior	0		0
Revolving Loans	0		0
Total	4,120	138	138
Real Estate | Non-farm non-residential | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	65,262		162,234
Year two	179,120		247,182
Year three	245,127		111,054
Year four	109,042		88,039
Year five	86,100		73,797
Prior	317,168		256,032
Revolving Loans	44,387		33,907
Total Loans before Unearned Income	1,046,206		972,245
Real Estate | Non-farm non-residential | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	2,508		708
Year two	3,107		369
Year three	409		1,014
Year four	24,681		388
Year five	388		15,846
Prior	16,858		5,191
Revolving Loans	2,127		1,525
Total Loans before Unearned Income	50,078		25,041
Real Estate | Non-farm non-residential | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	1,452		247
Year two	1,655		18,930
Year three	37,156		18,488
Year four	19,367		0
Year five	0		0
Prior	4,978		6,125
Revolving Loans	3,159		4,723
Total Loans before Unearned Income	67,767		48,513
Real Estate | Non-farm non-residential | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		66
Year five	66		0
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	66		66
Non-Real Estate
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	76,450		139,681
Year two	117,186		179,860
Year three	139,795		133,245
Year four	104,747		68,711
Year five	55,567		12,373
Prior	49,650		44,890
Revolving Loans	122,318		137,120
Total Loans before Unearned Income	665,713		715,880
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	5,862	1,310
Non-Real Estate | Agricultural
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	1,523		2,555
Year two	3,469		10,510
Year three	10,161		3,834
Year four	3,729		1,696
Year five	1,490		1,552
Prior	5,607		4,520
Revolving Loans	21,873		16,341
Total Loans before Unearned Income	47,852		41,008
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	33		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total	33	0	0
Non-Real Estate | Agricultural | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	1,376		2,555
Year two	3,417		10,406
Year three	8,356		3,142
Year four	3,027		1,336
Year five	1,189		1,532
Prior	3,520		2,378
Revolving Loans	21,807		16,259
Total Loans before Unearned Income	42,692		37,608
Non-Real Estate | Agricultural | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	25		104
Year three	1,805		0
Year four	10		81
Year five	143		0
Prior	101		0
Revolving Loans	64		25
Total Loans before Unearned Income	2,148		210
Non-Real Estate | Agricultural | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	147		0
Year two	27		0
Year three	0		692
Year four	692		279
Year five	158		20
Prior	1,958		2,100
Revolving Loans	2		57
Total Loans before Unearned Income	2,984		3,148
Non-Real Estate | Agricultural | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	28		42
Revolving Loans	0		0
Total Loans before Unearned Income	28		42
Non-Real Estate | Commercial and industrial
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	22,855		41,213
Year two	30,869		28,120
Year three	22,184		52,657
Year four	43,370		54,333
Year five	43,983		5,640
Prior	36,891		32,380
Revolving Loans	100,445		120,629
Total Loans before Unearned Income	300,597		334,972
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		29
Year two	302		791
Year three	693		133
Year four	238		532
Year five	2,133		0
Prior	204		209
Revolving Loans	0		0
Total	3,570	45	1,694
Non-Real Estate | Commercial and industrial | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	18,478		41,105
Year two	29,976		27,800
Year three	21,867		48,097
Year four	43,129		53,585
Year five	43,502		5,613
Prior	34,518		27,634
Revolving Loans	87,219		119,886
Total Loans before Unearned Income	278,689		323,720
Non-Real Estate | Commercial and industrial | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	4,347		63
Year two	561		37
Year three	74		4,382
Year four	59		146
Year five	120		0
Prior	70		53
Revolving Loans	3,672		598
Total Loans before Unearned Income	8,903		5,279
Non-Real Estate | Commercial and industrial | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	30		45
Year two	332		283
Year three	243		178
Year four	182		602
Year five	361		27
Prior	2,303		4,531
Revolving Loans	9,554		145
Total Loans before Unearned Income	13,005		5,811
Non-Real Estate | Commercial and industrial | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	0		162
Revolving Loans	0		0
Total Loans before Unearned Income	0		162
Non-Real Estate | Commercial leases
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	46,495		74,456
Year two	64,680		131,232
Year three	100,751		69,212
Year four	52,720		6,087
Year five	4,782		4,428
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	269,428		285,415
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total	0	0	0
Non-Real Estate | Commercial leases | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	46,495		74,456
Year two	64,680		117,566
Year three	97,199		67,615
Year four	52,720		6,087
Year five	4,782		4,428
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	265,876		270,152
Non-Real Estate | Commercial leases | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		11,867
Year three	0		1,597
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	0		13,464
Non-Real Estate | Commercial leases | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		1,799
Year three	3,552		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	3,552		1,799
Non-Real Estate | Commercial leases | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		0
Year four	0		0
Year five	0		0
Prior	0		0
Revolving Loans	0		0
Total Loans before Unearned Income	0		0
Non-Real Estate | Consumer and other
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	5,577		21,457
Year two	18,168		9,998
Year three	6,699		7,542
Year four	4,928		6,595
Year five	5,312		753
Prior	7,152		7,990
Revolving Loans	0		150
Total Loans before Unearned Income	47,836		54,485
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Year one	143		598
Year two	524		1,126
Year three	748		820
Year four	536		359
Year five	234		28
Prior	74		44
Revolving Loans	0		0
Total	2,259	$ 1,265	2,975
Non-Real Estate | Consumer and other | Pass
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	5,552		21,257
Year two	18,015		8,770
Year three	6,264		6,463
Year four	4,562		6,164
Year five	5,198		650
Prior	7,056		7,887
Revolving Loans	0		150
Total Loans before Unearned Income	46,647		51,341
Non-Real Estate | Consumer and other | Special Mention
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		36
Year two	30		151
Year three	79		255
Year four	124		87
Year five	44		15
Prior	25		19
Revolving Loans	0		0
Total Loans before Unearned Income	302		563
Non-Real Estate | Consumer and other | Substandard
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	25		164
Year two	123		1,077
Year three	356		790
Year four	242		265
Year five	70		86
Prior	64		68
Revolving Loans	0		0
Total Loans before Unearned Income	880		2,450
Non-Real Estate | Consumer and other | Doubtful
Credit exposure of loan portfolio by specific credit ratings [Abstract]
Year one	0		0
Year two	0		0
Year three	0		34
Year four	0		79
Year five	0		2
Prior	7		16
Revolving Loans	0		0
Total Loans before Unearned Income	$ 7		$ 131

Allowance for Credit Losses o_3

Allowance for Credit Losses on Loans - Summary of Changes in Allowance for Loan Losses, by Portfolio Type (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	$ 30,926	$ 23,518	$ 23,518
ASC 326 Adoption Day 1 Adjustment		8,120
Charge-offs	(11,052)	(1,548)	(5,771)
Recoveries	504	999
Provision	9,909	772
Ending allowance	30,287	31,861	30,926
Real Estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	24,744	13,102	13,102
ASC 326 Adoption Day 1 Adjustment		7,042
Charge-offs	(5,190)	(238)
Recoveries	29	217
Provision	2,632	2,028
Ending allowance	22,215	22,151	24,744
Real Estate | Construction & land development
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	5,845	1,232	1,232
ASC 326 Adoption Day 1 Adjustment		1,891
Charge-offs	(39)	0	0
Recoveries	1	0
Provision	(919)	737
Ending allowance	4,888	3,860	5,845
Real Estate | Farmland
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	36	83	83
ASC 326 Adoption Day 1 Adjustment		(39)
Charge-offs	(258)	0	0
Recoveries	0	0
Provision	247	3
Ending allowance	25	47	36
Real Estate | 1- 4 family
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	6,653	1,761	1,761
ASC 326 Adoption Day 1 Adjustment		3,465
Charge-offs	(773)	(100)	(964)
Recoveries	7	6
Provision	763	937
Ending allowance	6,650	6,069	6,653
Real Estate | Multifamily
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	1,614	746	746
ASC 326 Adoption Day 1 Adjustment		1,418
Charge-offs	0	0	0
Recoveries	0	0
Provision	101	73
Ending allowance	1,715	2,237	1,614
Real Estate | Non-farm non-residential
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	10,596	9,280	9,280
ASC 326 Adoption Day 1 Adjustment		307
Charge-offs	(4,120)	(138)	(138)
Recoveries	21	211
Provision	2,440	278
Ending allowance	8,937	9,938	10,596
Non-Real Estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	6,182	10,416	10,416
ASC 326 Adoption Day 1 Adjustment		1,078
Charge-offs	(5,862)	(1,310)
Recoveries	475	782
Provision	7,277	(1,256)
Ending allowance	8,072	9,710	6,182
Non-Real Estate | Agricultural
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	97	240	240
ASC 326 Adoption Day 1 Adjustment		(98)
Charge-offs	(33)	0	0
Recoveries	18	407
Provision	20	(407)
Ending allowance	102	142	97
Non-Real Estate | Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	2,711	2,194	2,194
ASC 326 Adoption Day 1 Adjustment		2,971
Charge-offs	(3,570)	(45)	(1,694)
Recoveries	126	159
Provision	2,515	(1,476)
Ending allowance	1,782	3,803	2,711
Non-Real Estate | Commercial leases
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	1,948	4,879	4,879
ASC 326 Adoption Day 1 Adjustment		(162)
Charge-offs	0	0	0
Recoveries	0	0
Provision	(50)	(2,525)
Ending allowance	1,898	2,192	1,948
Non-Real Estate | Consumer and other
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	1,426	2,506	2,506
ASC 326 Adoption Day 1 Adjustment		(1,042)
Charge-offs	(2,259)	(1,265)	(2,975)
Recoveries	331	216
Provision	3,154	1,147
Ending allowance	2,652	1,562	1,426
Non-Real Estate | Unallocated
Allowance for Loan and Lease Losses [Roll Forward]
Beginning allowance	0	597	597
ASC 326 Adoption Day 1 Adjustment		(591)
Charge-offs	0	0
Recoveries	0	0
Provision	1,638	2,005
Ending allowance	$ 1,638	$ 2,011	$ 0

Allowance for Credit Losses o_4

Allowance for Credit Losses on Loans - Schedule of Allowance and Loans Individually and Collectively Evaluated for Impairment (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	$ 345	$ 4,122
Allowance Collectively Evaluated	29,942	26,804
Total Allowance for Credit Losses	30,287	30,926	$ 31,861	$ 23,518
Loans Individually Evaluated	58,905	66,962
Loans Collectively Evaluated	2,782,153	2,690,519
Total Loans before Unearned Income	2,841,058	2,757,481
Unearned Income	(7,708)	(8,773)
Total loans net of unearned income	2,833,350	2,748,708
Real Estate
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	182	3,363
Allowance Collectively Evaluated	22,033	21,381
Total Allowance for Credit Losses	22,215	24,744	22,151	13,102
Loans Individually Evaluated	52,394	59,233
Loans Collectively Evaluated	2,122,951	1,982,368
Total Loans before Unearned Income	2,175,345	2,041,601
Real Estate | Construction & land development
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	0
Allowance Collectively Evaluated	4,888	5,845
Total Allowance for Credit Losses	4,888	5,845	3,860	1,232
Loans Individually Evaluated	1,907	1,389
Loans Collectively Evaluated	353,309	398,046
Total Loans before Unearned Income	355,216	399,435
Real Estate | Farmland
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	0
Allowance Collectively Evaluated	25	36
Total Allowance for Credit Losses	25	36	47	83
Loans Individually Evaluated	5,620	5,670
Loans Collectively Evaluated	32,873	26,860
Total Loans before Unearned Income	38,493	32,530
Real Estate | 1- 4 family
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	316
Allowance Collectively Evaluated	6,650	6,337
Total Allowance for Credit Losses	6,650	6,653	6,069	1,761
Loans Individually Evaluated	3,759	5,066
Loans Collectively Evaluated	453,504	439,784
Total Loans before Unearned Income	457,263	444,850
Real Estate | Multifamily
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	0
Allowance Collectively Evaluated	1,715	1,614
Total Allowance for Credit Losses	1,715	1,614	2,237	746
Loans Individually Evaluated	537	537
Loans Collectively Evaluated	159,719	118,384
Total Loans before Unearned Income	160,256	118,921
Real Estate | Non-farm non-residential
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	182	3,047
Allowance Collectively Evaluated	8,755	7,549
Total Allowance for Credit Losses	8,937	10,596	9,938	9,280
Loans Individually Evaluated	40,571	46,571
Loans Collectively Evaluated	1,123,546	999,294
Total Loans before Unearned Income	1,164,117	1,045,865
Non-Real Estate
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	163	759
Allowance Collectively Evaluated	7,909	5,423
Total Allowance for Credit Losses	8,072	6,182	9,710	10,416
Loans Individually Evaluated	6,511	7,729
Loans Collectively Evaluated	659,202	708,151
Total Loans before Unearned Income	665,713	715,880
Non-Real Estate | Agricultural
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	11	1
Allowance Collectively Evaluated	91	96
Total Allowance for Credit Losses	102	97	142	240
Loans Individually Evaluated	1,472	1,466
Loans Collectively Evaluated	46,380	39,542
Total Loans before Unearned Income	47,852	41,008
Non-Real Estate | Commercial and industrial
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	152	758
Allowance Collectively Evaluated	1,630	1,953
Total Allowance for Credit Losses	1,782	2,711	3,803	2,194
Loans Individually Evaluated	1,487	4,464
Loans Collectively Evaluated	299,110	330,508
Total Loans before Unearned Income	300,597	334,972
Non-Real Estate | Commercial leases
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	0
Allowance Collectively Evaluated	1,898	1,948
Total Allowance for Credit Losses	1,898	1,948	2,192	4,879
Loans Individually Evaluated	3,552	1,799
Loans Collectively Evaluated	265,876	283,616
Total Loans before Unearned Income	269,428	285,415
Non-Real Estate | Consumer and other
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	0
Allowance Collectively Evaluated	2,652	1,426
Total Allowance for Credit Losses	2,652	1,426	1,562	2,506
Loans Individually Evaluated	0	0
Loans Collectively Evaluated	47,836	54,485
Total Loans before Unearned Income	47,836	54,485
Non-Real Estate | Unallocated
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Allowance Individually Evaluated	0	0
Allowance Collectively Evaluated	1,638	0
Total Allowance for Credit Losses	1,638	0	$ 2,011	$ 597
Loans Individually Evaluated	0	0
Loans Collectively Evaluated	0	0
Total Loans before Unearned Income	$ 0	$ 0

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 12,900,000	$ 12,900,000
Impairment charges recognized on the company's intangible assets	0
Loan servicing assets	$ 500,000	$ 500,000
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Weighted-average amortization period	4 years 9 months 18 days

Other Real Estate (ORE) - Sched

Other Real Estate (ORE) - Schedule of Other Real Estate Owned (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Real Estate Owned Acquired by Foreclosure
Total Other Real Estate Owned and Foreclosed Property	$ 1,032	$ 1,250
Allowance for Other Real Estate Owned losses	0	0
Net Other Real Estate Owned and Foreclosed Property	1,032	1,250
Residential
Real Estate Owned Acquired by Foreclosure
Total Other Real Estate Owned and Foreclosed Property	141	309
Construction & land development
Real Estate Owned Acquired by Foreclosure
Total Other Real Estate Owned and Foreclosed Property	201	251
Non-farm non-residential
Real Estate Owned Acquired by Foreclosure
Total Other Real Estate Owned and Foreclosed Property	$ 690	$ 690

Other Real Estate (ORE) - Narra

Other Real Estate (ORE) - Narrative (Details) $ in Millions	Jun. 30, 2024 USD ($)
Real Estate | 1- 4 family
Real Estate [Line Items]
Loans in process of foreclosure	$ 1.5

Commitments and Contingencies -

Commitments and Contingencies - Notional Amounts of Financial Instruments with Off-Balance Sheet Risk (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Commitments to Extend Credit
Off-balance sheet commitments [Abstract]
Notional value	$ 225,503	$ 304,218
Unfunded Commitments under lines of credit
Off-balance sheet commitments [Abstract]
Notional value	180,500	214,546
Commercial and Standby letters of credit
Off-balance sheet commitments [Abstract]
Notional value	$ 14,683	$ 13,971

Commitments and Contingencies_2

Commitments and Contingencies - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Sep. 30, 2021	Jun. 30, 2024	Dec. 31, 2023
Loss Contingencies [Line Items]
Off-balance-sheet, credit loss, liability	$ 2,000,000		$ 2,000,000	$ 2,800,000
Case Settled in the Third Quarter of 2021
Loss Contingencies [Line Items]
Litigation settlement, amount		$ 1,100,000
Loss contingency, receivable		$ 900,000
Loss contingency, receivable, proceeds	500,000
Loss contingency, receivable, period decrease	400,000
Minimum | Lawsuit Alleging Fault For a Loss Of Funds
Loss Contingencies [Line Items]
Lawsuit alleging fault for a loss of funds with possible loss	0		0
Maximum | Lawsuit Alleging Fault For a Loss Of Funds
Loss Contingencies [Line Items]
Lawsuit alleging fault for a loss of funds with possible loss	1,500,000		1,500,000
Loss contingency, accrued	$ 0		0
Unfunded Commitments under lines of credit
Loss Contingencies [Line Items]
Financing receivable, credit loss, reversal			$ 800,000

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	$ 37,403	$ 83,485
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	37,403	83,485
Fair Value, Measurements, Recurring | Level 1: Quoted Prices in Active Markets For Identical Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	0	49,830
Fair Value, Measurements, Recurring | Level 2: Significant Other Observable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	27,375	23,172
Fair Value, Measurements, Recurring | Level 3: Significant Unobservable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities, available for sale	$ 10,028	$ 10,483

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) $ in Millions	6 Months Ended
	Jun. 30, 2024 USD ($)
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Decrease in available for sale securities	$ 49.8

Fair Value Measurements - Unobs

Fair Value Measurements - Unobservable Input Reconciliation (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Level 3 Changes
Balance, beginning of year	$ 10,483
Total gains or losses (realized/unrealized):
Included in earnings	0
Included in other comprehensive income	14
Purchases, sales, issuances and settlements, net	(469)
Transfers in and/or out of Level 3	0
Balance as of end of period	$ 10,028

Fair Value Measurements - Nonre

Fair Value Measurements - Nonrecurring (Details) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated for impairment measured at fair value	$ 4,663	$ 8,083
Other real estate owned measured at fair value	1,032	1,250
Level 1: Quoted Prices in Active Markets For Identical Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated for impairment measured at fair value	0	0
Other real estate owned measured at fair value	0	0
Level 2: Significant Other Observable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated for impairment measured at fair value	0	0
Other real estate owned measured at fair value	303	1,250
Level 3: Significant Unobservable Inputs
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated for impairment measured at fair value	4,663	8,083
Other real estate owned measured at fair value	$ 729	$ 0

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Assets
Securities, available for sale	$ 37,403	$ 83,485
Securities, held for maturity	251,247	253,584
Carrying Amount
Assets
Federal funds sold	392	341
Securities, available for sale	37,403	83,485
Securities, held for maturity	321,164	320,638
Loans held for sale	0
Loans, net	2,803,063	2,717,782
Cash surrender value of BOLI	5,935	5,861
Accrued interest receivable	18,137	15,713
Liabilities
Deposits	3,043,451	3,009,094
Short-term advances from Federal Home Loan Bank	60,000	50,000
Short-term borrowings	0	10,000
Repurchase agreements	6,971	6,297
Accrued interest payable	12,991	11,807
Long-term advances from Federal Home Loan Bank	155,000	155,000
Senior long-term debt	17,156	39,099
Junior subordinated debentures	44,715	15,000
Carrying Amount | Cash and due from banks
Assets
Cash and due from banks	298,574	286,114
Fair Value Measurements
Assets
Federal funds sold	392	341
Securities, available for sale	37,403	83,485
Securities, held for maturity	251,247	253,584
Loans held for sale	0
Loans, net	2,650,629	2,581,979
Cash surrender value of BOLI	5,935	5,861
Accrued interest receivable	18,137	15,713
Liabilities
Deposits	3,041,490	3,001,498
Short-term advances from Federal Home Loan Bank	60,000	50,000
Short-term borrowings	0	10,000
Repurchase agreements	6,956	6,285
Accrued interest payable	12,991	11,807
Long-term advances from Federal Home Loan Bank	153,791	152,299
Senior long-term debt	17,289	39,304
Junior subordinated debentures	44,715	15,000
Fair Value Measurements | Cash and due from banks
Assets
Cash and due from banks	298,574	286,114
Fair Value Measurements | Level 1
Assets
Federal funds sold	392	341
Securities, available for sale	0	49,830
Securities, held for maturity	0	0
Loans held for sale	0
Loans, net	0	0
Cash surrender value of BOLI	0	0
Accrued interest receivable	0	0
Liabilities
Deposits	0	0
Short-term advances from Federal Home Loan Bank		0
Short-term borrowings	0	0
Repurchase agreements	0	0
Accrued interest payable	0	0
Long-term advances from Federal Home Loan Bank	0	0
Senior long-term debt	0	0
Junior subordinated debentures	0	0
Fair Value Measurements | Level 1 | Cash and due from banks
Assets
Cash and due from banks	298,574	286,114
Fair Value Measurements | Level 2
Assets
Federal funds sold	0	0
Securities, available for sale	27,375	23,172
Securities, held for maturity	251,247	253,584
Loans held for sale	0
Loans, net	0	0
Cash surrender value of BOLI	0	0
Accrued interest receivable	0	0
Liabilities
Deposits	0	0
Short-term advances from Federal Home Loan Bank		0
Short-term borrowings	0	0
Repurchase agreements	0	0
Accrued interest payable	0	0
Long-term advances from Federal Home Loan Bank	0	0
Senior long-term debt	0	0
Junior subordinated debentures	0	0
Fair Value Measurements | Level 2 | Cash and due from banks
Assets
Cash and due from banks	0	0
Fair Value Measurements | Level 3
Assets
Federal funds sold	0	0
Securities, available for sale	10,028	10,483
Securities, held for maturity	0	0
Loans held for sale	0
Loans, net	2,650,629	2,581,979
Cash surrender value of BOLI	5,935	5,861
Accrued interest receivable	18,137	15,713
Liabilities
Deposits	3,041,490	3,001,498
Short-term advances from Federal Home Loan Bank	60,000	50,000
Short-term borrowings	0	10,000
Repurchase agreements	6,956	6,285
Accrued interest payable	12,991	11,807
Long-term advances from Federal Home Loan Bank	153,791	152,299
Senior long-term debt	17,289	39,304
Junior subordinated debentures	44,715	15,000
Fair Value Measurements | Level 3 | Cash and due from banks
Assets
Cash and due from banks	$ 0	$ 0

Uncategorized Items - fgbi-2024

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]